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  "f34732": {
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  "f34751": {
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  },
  "f34778": {
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  },
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  "f34794": {
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  "f34802": {
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  },
  "f34807": {
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  "f34816": {
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    "entity": "scheme:5967007LIEEXZXGDBK67",
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  "f34819": {
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  "f34824": {
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  "f34827": {
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   }
  },
  "f34834": {
   "value": "369416000",
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    "entity": "scheme:5967007LIEEXZXGDBK67",
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  "f34843": {
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   }
  },
  "f34846": {
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   }
  },
  "f34855": {
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  "f34868": {
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   }
  },
  "f34871": {
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    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00",
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   }
  },
  "f34876": {
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  },
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  },
  "pp-value-6-1": {
   "value": "NOTE 1.1 <span class=\"_ _1d\"> </span> <span class=\"_ _1b7\"> </span><span class=\"fsa fc4 ls0\">General information</span>SalMar<span class=\"ws77\"> A<span class=\"_ _6\"></span>SA is <span class=\"ws0\">a </span>list<span class=\"_ _0\"></span>ed public limited liability c<span class=\"_ _6\"></span>ompany<span class=\"_ _6\"></span>, regis<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>ed and </span>domiciled in Norway. The c<span class=\"_ _0\"></span>ompany'<span class=\"_ _0\"></span><span class=\"ws2b\">s <span class=\"_ _6\"></span><span class=\"ws22\">shares ar<span class=\"_ _0\"></span>e listed on the Oslo S<span class=\"_ _0\"></span>tock </span></span>Ex<span class=\"_ _6\"></span>change. The c<span class=\"_ _6\"></span>ompany'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span><span class=\"ws27\">head office is loca<span class=\"_ _0\"></span>ted at Indus<span class=\"_ _6\"></span>triveien 51, </span></span>7266 K<span class=\"_ _0\"></span>verva, in the municipality o<span class=\"_ _6\"></span>f Fr\u00f8<span class=\"_ _0\"></span>ya.SalMar<span class=\"ls0 ws0\">'<span class=\"_ _0\"></span><span class=\"ls22 ws3d\">s <span class=\"_ _6\"></span><span class=\"ws26\">c<span class=\"_ _6\"></span>onsolidat<span class=\"_ _6\"></span>ed financial sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>ts of 31 December 2022 and </span></span></span>for the y<span class=\"_ _6\"></span>ear as <span class=\"ws3d\">a <span class=\"_ _0\"></span><span class=\"ws22\">whole is comprised of <span class=\"ws3d\">SalMar</span> A<span class=\"_ _0\"></span>SA and its subsidiaries, </span></span>as well as the Gr<span class=\"_ _6\"></span>oup'<span class=\"_ _0\"></span><span class=\"ws25\">s <span class=\"_ _6\"></span><span class=\"ws26\">share o<span class=\"_ _0\"></span>f associates and join<span class=\"_ _6\"></span>t ven<span class=\"_ _6\"></span>tur<span class=\"_ _6\"></span>e accoun<span class=\"_ _0\"></span>ted </span></span>for using the equity me<span class=\"_ _6\"></span>thod. The Group oper<span class=\"_ _0\"></span>at<span class=\"_ _6\"></span>es in Norway<span class=\"_ _6\"></span>, Iceland and Asia, and has oper<span class=\"_ _6\"></span>ations in Sc<span class=\"_ _6\"></span>otland thr<span class=\"_ _0\"></span>ough an associate.The annual financial sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>ts wer<span class=\"_ _0\"></span>e formally appro<span class=\"_ _6\"></span>ved by the Boar<span class=\"_ _0\"></span>d of Dir<span class=\"_ _0\"></span>ectors on 17 April 2023.NOTE 1.2 <span class=\"_ _1d\"> </span> <span class=\"_ _1d\"> </span><span class=\"fsa fc4 ls0\">B<span class=\"_ _1\"></span>asis of preparation</span>SalMar'<span class=\"_ _0\"></span>s <span class=\"_ _6\"></span><span class=\"ws22\">c<span class=\"_ _6\"></span>onsolidat<span class=\"_ _0\"></span>ed financial stat<span class=\"_ _6\"></span>ements is c<span class=\"_ _0\"></span>omprised of the st<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e<span class=\"ws0\">-</span></span>ment o<span class=\"_ _6\"></span>f pro<span class=\"_ _0\"></span>fit or loss, stat<span class=\"_ _6\"></span>ement o<span class=\"_ _6\"></span>f other c<span class=\"_ _0\"></span>omprehensiv<span class=\"_ _6\"></span>e income, balance sheet, s<span class=\"_ _6\"></span>tat<span class=\"_ _0\"></span>ement of changes in equity and s<span class=\"_ _6\"></span>tat<span class=\"_ _0\"></span>ement of cash flows. The c<span class=\"_ _0\"></span>onsolidated financial s<span class=\"_ _6\"></span>tat<span class=\"_ _0\"></span>ements have been <span class=\"_ _6\"></span>prepar<span class=\"_ _0\"></span>ed in acc<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>dance with Int<span class=\"_ _6\"></span>ernational Financial R<span class=\"_ _6\"></span>eporting S<span class=\"_ _0\"></span>tandards (IFRS) and int<span class=\"_ _0\"></span>erpreta<span class=\"_ _6\"></span>tions issued by the IFRS Int<span class=\"_ _0\"></span>erpreta<span class=\"_ _0\"></span>tions Committee (IFRS IC) applicable to c<span class=\"_ _0\"></span>ompanies reporting under IFRS as adopt<span class=\"_ _0\"></span>ed by EU. The financial sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>ts c<span class=\"_ _6\"></span>omply with IFRS as issued by the Int<span class=\"_ _6\"></span>ernational Acc<span class=\"_ _0\"></span>ounting S<span class=\"_ _6\"></span>tandar<span class=\"_ _0\"></span>ds Board (IA<span class=\"_ _6\"></span>SB) at 31 December 2022, as w<span class=\"_ _6\"></span>ell as disclosur<span class=\"_ _6\"></span>e requir<span class=\"_ _0\"></span>ements pursuant t<span class=\"_ _6\"></span>o the Norwegian Accc<span class=\"_ _0\"></span>ounting Act as at 31 December 2022.Significant acc<span class=\"_ _0\"></span>ounting principles rela<span class=\"_ _0\"></span>ting to specific accoun<span class=\"_ _0\"></span>ting lines and acc<span class=\"_ _6\"></span>ounting it<span class=\"_ _6\"></span>ems ar<span class=\"_ _6\"></span>e described in the intr<span class=\"_ _6\"></span>oduction to the r<span class=\"_ _0\"></span>el<span class=\"ls0 ws0\">-</span>ev<span class=\"_ _6\"></span>ant no<span class=\"_ _0\"></span>tes. The c<span class=\"_ _6\"></span>onsolidat<span class=\"_ _6\"></span>ed financial sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>ts ar<span class=\"_ _6\"></span>e presen<span class=\"_ _0\"></span>ted in Norwegian kroner (NOK). The financial s<span class=\"_ _6\"></span>tat<span class=\"_ _0\"></span>ements hav<span class=\"_ _6\"></span>e been prepar<span class=\"_ _0\"></span>ed on <span class=\"ws0\">a his-</span>torical c<span class=\"_ _0\"></span>ost basis, ex<span class=\"_ _0\"></span>cept f<span class=\"_ _6\"></span>or the follo<span class=\"_ _6\"></span>wing: \u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Biological assets \u2013 measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _0\"></span>alue (Note 3.6) </span>\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Financial deriva<span class=\"_ _6\"></span>tives \u2013 measur<span class=\"_ _0\"></span>ed at fair value (No<span class=\"_ _6\"></span>te 3.8)</span>\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Other shares and securities \u2013 measur<span class=\"_ _0\"></span>ed at fair </span>value (No<span class=\"_ _0\"></span>te 3.8)New and amended standar<span class=\"_ _0\"></span>ds adopted by the gr<span class=\"_ _6\"></span>oup No new or amended standar<span class=\"_ _0\"></span>ds with mandat<span class=\"_ _6\"></span>ory eff<span class=\"_ _0\"></span>ect from 1 January 2022 hav<span class=\"_ _6\"></span>e had <span class=\"ws20\">a <span class=\"_ _37\"></span></span>mat<span class=\"_ _0\"></span>erial impact on the Group'<span class=\"_ _0\"></span><span class=\"ws20\">s <span class=\"_ _37\"></span><span class=\"ws1c\">financial r<span class=\"_ _6\"></span>eport<span class=\"ls0 ws0\">-</span></span></span>ing for 2022. New standar<span class=\"_ _0\"></span>ds and interpre<span class=\"_ _0\"></span>tations no<span class=\"_ _0\"></span>t ye<span class=\"_ _6\"></span>t adop<span class=\"_ _6\"></span>ted A<span class=\"_ _0\"></span>t the end of 2022, there ar<span class=\"_ _0\"></span>e some amendments to e<span class=\"_ _0\"></span>xisting stand<span class=\"ws0\">-</span>ar<span class=\"_ _6\"></span>ds that ar<span class=\"_ _0\"></span>e not ye<span class=\"_ _0\"></span>t effectiv<span class=\"_ _6\"></span>e, but will be r<span class=\"_ _6\"></span>elev<span class=\"_ _6\"></span>ant f<span class=\"_ _6\"></span>or the Group at implemen<span class=\"_ _6\"></span>tation. The Gr<span class=\"_ _0\"></span>oup intends t<span class=\"_ _6\"></span>o adopt these s<span class=\"_ _6\"></span>tandar<span class=\"_ _6\"></span>ds, if applicable, when they bec<span class=\"_ _0\"></span>ome effectiv<span class=\"_ _0\"></span>e. There ar<span class=\"_ _6\"></span>e no amendments that is e<span class=\"_ _0\"></span>xpected to ha<span class=\"_ _6\"></span>ve <span class=\"ws0\">a <span class=\"_ _1\"></span></span>significant impact on the Gr<span class=\"_ _0\"></span>oup'<span class=\"_ _6\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span>finan-</span>cial sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>ts.NOTE 1.3 <span class=\"_ _1d\"> </span> <span class=\"_ _1b4\"> </span><span class=\"fsa fc4 ls0\">Principles of consolidation</span>SalMar<span class=\"ls0 ws0\">'<span class=\"_ _0\"></span><span class=\"ls19 ws3b\">s <span class=\"_ _37\"></span><span class=\"ws24\">c<span class=\"_ _6\"></span>onsolidat<span class=\"_ _0\"></span>ed financial stat<span class=\"_ _6\"></span>ements enc<span class=\"_ _0\"></span>ompass <span class=\"ws3b\">SalMar<span class=\"ls71 ws161\"> AS<span class=\"_ _1\"></span>A </span></span></span></span></span>and its subsidiaries as at 31 December 2022. Subsidiaries ar<span class=\"_ _6\"></span>e all entities o<span class=\"_ _6\"></span>ver which the gr<span class=\"_ _6\"></span>oup has c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>ol. The group c<span class=\"_ _0\"></span>ontrols an en<span class=\"_ _0\"></span>tity where the gr<span class=\"_ _6\"></span>oup is exposed t<span class=\"_ _6\"></span>o, or has rights to, v<span class=\"_ _6\"></span>ariable r<span class=\"_ _6\"></span>eturns fr<span class=\"_ _6\"></span>om its inv<span class=\"_ _0\"></span>olvement with the en<span class=\"_ _6\"></span>tity and has the ability to a<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ect those re<span class=\"_ _0\"></span>turns through its power t<span class=\"_ _0\"></span>o direct the activ<span class=\"ws0\">-</span>ities of the en<span class=\"_ _6\"></span>tity. If the Group has <span class=\"ws0\">a </span>majority o<span class=\"_ _6\"></span>f the vo<span class=\"_ _6\"></span>ting rights in an entity<span class=\"_ _6\"></span>, the entity is pr<span class=\"_ _0\"></span>esumed to be <span class=\"ws0\">a </span>subsidiary of the Group. T<span class=\"_ _20\"></span>o substan<span class=\"_ _6\"></span>tiat<span class=\"_ _6\"></span>e this pr<span class=\"_ _6\"></span>esumption, and wher<span class=\"_ _0\"></span>e the Group does not hold a <span class=\"ws6f\">majority o<span class=\"_ _6\"></span>f the vo<span class=\"_ _6\"></span>ting rights, the Gr<span class=\"_ _0\"></span>oup considers all r<span class=\"_ _6\"></span>elev<span class=\"_ _6\"></span>ant facts </span>and cir<span class=\"_ _6\"></span>cumstances t<span class=\"_ _6\"></span>o det<span class=\"_ _6\"></span>ermine whether the Gr<span class=\"_ _0\"></span>oup has contr<span class=\"_ _0\"></span>ol over the entity in which it has in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>ted. This includes assessing the siz<span class=\"_ _6\"></span>e of its shar<span class=\"_ _0\"></span>eholding, its voting shar<span class=\"_ _0\"></span>e, the shareholder structur<span class=\"_ _0\"></span>e and its r<span class=\"_ _6\"></span>elativ<span class=\"_ _6\"></span>e str<span class=\"_ _6\"></span>ength ther<span class=\"_ _6\"></span>ein, as well as options c<span class=\"_ _0\"></span>ontrolled by the Gr<span class=\"_ _0\"></span>oup, shar<span class=\"_ _6\"></span>eholder agreemen<span class=\"_ _6\"></span>ts or other agr<span class=\"_ _0\"></span>eements. This assessment is performed f<span class=\"_ _6\"></span>or each inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>t. <span class=\"ws0\">A </span>reassessmen<span class=\"_ _6\"></span>t is performed when facts and cir<span class=\"_ _6\"></span>cumstances indica<span class=\"_ _6\"></span>te tha<span class=\"_ _6\"></span>t changes hav<span class=\"_ _6\"></span>e taken place in one or mor<span class=\"_ _6\"></span>e of the fact<span class=\"_ _6\"></span>ors det<span class=\"_ _6\"></span>ermining c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>ol. The acquisition method o<span class=\"_ _6\"></span>f acc<span class=\"_ _6\"></span>ounting is used t<span class=\"_ _6\"></span>o accoun<span class=\"_ _0\"></span>t for business c<span class=\"_ _6\"></span>ombinations by the gr<span class=\"_ _6\"></span>oup. Subsidiaries are fully c<span class=\"_ _0\"></span>onsolidat<span class=\"_ _6\"></span>ed from the dat<span class=\"_ _0\"></span>e on which contr<span class=\"_ _0\"></span>ol is trans<span class=\"_ _6\"></span>ferr<span class=\"_ _0\"></span>ed to the gr<span class=\"_ _6\"></span>oup. They ar<span class=\"_ _0\"></span>e decon<span class=\"ls0 ws0\">-</span>solidat<span class=\"_ _0\"></span>ed from the dat<span class=\"_ _6\"></span>e that c<span class=\"_ _0\"></span>ontrol ceases. The en<span class=\"_ _0\"></span>tity perspective is applied in c<span class=\"_ _6\"></span>onnection with acquisitions where c<span class=\"_ _0\"></span>ontrol is es<span class=\"_ _6\"></span>tablished. The e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>ception is goodwill, wher<span class=\"_ _0\"></span>e for each acquisition it is optional whether t<span class=\"_ _6\"></span>o r<span class=\"_ _6\"></span>ecognise the c<span class=\"_ _0\"></span>ontrolling o<span class=\"_ _0\"></span>wners' share or 100 %. In the cases wher<span class=\"_ _6\"></span>e the fair value o<span class=\"_ _0\"></span>f the acquired assets e<span class=\"_ _0\"></span>xceed<span class=\"_ _6\"></span>s the amount paid, the diff<span class=\"_ _6\"></span>erence is tr<span class=\"_ _0\"></span>eated as inc<span class=\"_ _0\"></span>ome in profit and loss. Int<span class=\"_ _0\"></span>er-company tr<span class=\"_ _0\"></span>ansactions, balances and unrealised gains on tr<span class=\"_ _6\"></span>ans<span class=\"ws0\">-</span>actions betw<span class=\"_ _6\"></span>een group c<span class=\"_ _0\"></span>ompanies are eliminat<span class=\"_ _0\"></span>ed. Unrealised losses ar<span class=\"_ _6\"></span>e also eliminat<span class=\"_ _0\"></span>ed unless the transaction pr<span class=\"_ _6\"></span>ovides e<span class=\"_ _6\"></span>vidence of a<span class=\"_ _6\"></span>n impairment o<span class=\"_ _0\"></span>f the transf<span class=\"_ _0\"></span>erred asse<span class=\"_ _6\"></span>t. Acc<span class=\"_ _0\"></span>ounting policies o<span class=\"_ _6\"></span>f subsidiaries hav<span class=\"_ _6\"></span>e been changed where necessary t<span class=\"_ _0\"></span>o ensure c<span class=\"_ _6\"></span>onsist<span class=\"_ _6\"></span>ency with the policies adopt<span class=\"_ _0\"></span>ed by the group. Non-c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling int<span class=\"_ _0\"></span>erests in the r<span class=\"_ _0\"></span>esults and equity of subsidiaries ar<span class=\"_ _6\"></span>e shown separ<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>ely in the consolidat<span class=\"_ _0\"></span>ed stat<span class=\"_ _6\"></span>ement o<span class=\"_ _6\"></span>f pro<span class=\"_ _0\"></span>fit or loss, sta<span class=\"_ _6\"></span>temen<span class=\"_ _0\"></span>t of compr<span class=\"_ _0\"></span>ehensive income, s<span class=\"_ _0\"></span>tatemen<span class=\"_ _6\"></span>t of changes in equity and balance sheet r<span class=\"_ _0\"></span>espectively. The group tr<span class=\"_ _0\"></span>eats tr<span class=\"_ _6\"></span>ansactions with non-con<span class=\"_ _0\"></span>trolling int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>ests tha<span class=\"_ _6\"></span>t do not r<span class=\"_ _0\"></span>esult in <span class=\"ws0\">a <span class=\"_ _1\"></span></span>loss of c<span class=\"_ _0\"></span>ontrol as tr<span class=\"_ _0\"></span>ansactions with equity owners of the group. <span class=\"ws0\">A </span>change in ownership int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est r<span class=\"_ _6\"></span>esults in an adjustmen<span class=\"_ _6\"></span>t between the carrying amoun<span class=\"_ _0\"></span>ts of the con<span class=\"_ _0\"></span>trolling and non-con<span class=\"_ _0\"></span>trolling int<span class=\"_ _0\"></span>erests t<span class=\"_ _6\"></span>o r<span class=\"_ _6\"></span>eflect their r<span class=\"_ _6\"></span>elativ<span class=\"_ _0\"></span>e inter<span class=\"_ _0\"></span>ests in the subsidiary. Any dif<span class=\"ws0\">-</span>f<span class=\"_ _6\"></span>erence be<span class=\"_ _6\"></span>tween the amoun<span class=\"_ _6\"></span>t of the adjus<span class=\"_ _6\"></span>tment t<span class=\"_ _6\"></span>o non-con<span class=\"_ _0\"></span>trolling int<span class=\"_ _0\"></span>erests and an<span class=\"_ _6\"></span>y c<span class=\"_ _6\"></span>onsidera<span class=\"_ _0\"></span>tion paid or received is r<span class=\"_ _0\"></span>ecognised in <span class=\"ws25\">a <span class=\"_ _0\"></span>sep<span class=\"ls0 ws0\">-</span></span>ar<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e reserv<span class=\"_ _0\"></span>e within equity attributable to o<span class=\"_ _6\"></span>wners of SalMar A<span class=\"_ _0\"></span>SA. When the Group no longer has c<span class=\"_ _0\"></span>ontrol, an<span class=\"_ _0\"></span>y remaining shar<span class=\"_ _6\"></span>eholding is measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _6\"></span>alue, with changes in value r<span class=\"_ _0\"></span>ecognised through pro<span class=\"_ _0\"></span>fit and loss. In connection with its futur<span class=\"_ _6\"></span>e rec<span class=\"_ _0\"></span>ognition as an inves<span class=\"_ _0\"></span>t<span class=\"ws0\">-</span>ment, associa<span class=\"_ _6\"></span>te, join<span class=\"_ _0\"></span>tly contr<span class=\"_ _0\"></span>olled entity or financial asset, fair v<span class=\"_ _6\"></span>alue is deemed to equal acquisition c<span class=\"_ _0\"></span>ost. Amounts which wer<span class=\"_ _0\"></span>e pre<span class=\"_ _6\"></span>viously r<span class=\"_ _6\"></span>ecognised in OCI with r<span class=\"_ _0\"></span>espect to this compan<span class=\"_ _0\"></span>y are tr<span class=\"_ _6\"></span>eat<span class=\"_ _0\"></span>ed as if the Group had div<span class=\"_ _0\"></span>ested the underlying asse<span class=\"_ _6\"></span>ts and liabilities. This may mean that amoun<span class=\"_ _6\"></span>ts which hav<span class=\"_ _6\"></span>e pr<span class=\"_ _6\"></span>eviously been r<span class=\"_ _0\"></span>ecognised in OCI ar<span class=\"_ _6\"></span>e reclassified t<span class=\"_ _6\"></span>o pro<span class=\"_ _0\"></span>fit and loss. NOTE 1.<span class=\"_ _6\"></span>4  <span class=\"_ _48\"> </span><span class=\"fsa fc4 ls0\">Principles of classification</span>Other assets which is part o<span class=\"_ _6\"></span>f the or<span class=\"_ _0\"></span>dinary production cycle, asse<span class=\"_ _6\"></span>ts held primarily for sale or ar<span class=\"_ _0\"></span>e due within 12 months are classified as curr<span class=\"_ _6\"></span>ent asse<span class=\"_ _6\"></span>ts. Other assets ar<span class=\"_ _6\"></span>e classified as non-curr<span class=\"_ _6\"></span>ent asse<span class=\"_ _6\"></span>ts. Corr<span class=\"_ _0\"></span>espondingly, liabilities which form part o<span class=\"_ _6\"></span>f the or<span class=\"_ _6\"></span>dinary production cycle or ar<span class=\"_ _0\"></span>e due within 12 months are classified as curr<span class=\"_ _0\"></span>ent liabilities. Other liabilities ar<span class=\"_ _6\"></span>e classified as non-curren<span class=\"_ _6\"></span>t. The ne<span class=\"_ _6\"></span>xt year'<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span><span class=\"ws82\">instalmen<span class=\"_ _6\"></span>t on long-term deb<span class=\"_ _0\"></span>t is classified as <span class=\"ws0\">a <span class=\"_ _37\"></span>cur-</span></span></span>re<span class=\"_ _1\"></span>nt<span class=\"ls0 ws0\"> liability. </span>Changes in the fair value o<span class=\"_ _6\"></span>f biological assets ar<span class=\"_ _0\"></span>e present<span class=\"_ _0\"></span>ed as fair value adjustmen<span class=\"_ _6\"></span>ts and are included in the Gr<span class=\"_ _0\"></span>oup'<span class=\"_ _6\"></span><span class=\"ws3c\">s <span class=\"_ _6\"></span><span class=\"ws26\">opera<span class=\"_ _0\"></span>ting profit/loss. Fair </span></span>value adjus<span class=\"_ _6\"></span>tments also includes changes in pr<span class=\"_ _0\"></span>ovisions for losses on physical sales c<span class=\"_ _0\"></span>ontracts, changes in the unr<span class=\"_ _0\"></span>ealised value of Fish P<span class=\"_ _0\"></span>ool c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts and changes in the unrealised v<span class=\"_ _6\"></span>alue of f<span class=\"_ _0\"></span>owar<span class=\"_ _6\"></span>d curren<span class=\"_ _6\"></span>cy c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts that ha<span class=\"_ _6\"></span>ve been en<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>ed into t<span class=\"_ _6\"></span>o hedge futur<span class=\"_ _6\"></span>e deliveries. The unr<span class=\"_ _6\"></span>ealised value o<span class=\"_ _6\"></span>f forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts classified on this line ar<span class=\"_ _6\"></span>e forwar<span class=\"_ _0\"></span>d con<span class=\"_ _6\"></span>tracts which do no<span class=\"_ _0\"></span>t qualify for hedge acc<span class=\"_ _6\"></span>ounting. Oper<span class=\"_ _6\"></span>ating pr<span class=\"_ _6\"></span>ofit/loss is r<span class=\"_ _0\"></span>eported bef<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>e fair value adjus<span class=\"_ _6\"></span>tment o<span class=\"_ _6\"></span>f the biomass in or<span class=\"_ _6\"></span>der to sho<span class=\"_ _6\"></span>w the Group'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span><span class=\"ws60\">underlying sales performance </span></span>during the period. Dividends from in<span class=\"_ _0\"></span>vestments ar<span class=\"_ _0\"></span>e rec<span class=\"_ _0\"></span>ognised when <span class=\"ws18\">SalMar</span> has an unqualified right t<span class=\"_ _6\"></span>o r<span class=\"_ _6\"></span>eceive the dividend. Pr<span class=\"_ _6\"></span>oposed dividends are<span class=\"_ _6\"></span> r<span class=\"_ _6\"></span>ecognised as <span class=\"ws0\">a <span class=\"_ _6\"></span><span class=\"ws6f\">liability from the da<span class=\"_ _6\"></span>te on which the Gener<span class=\"_ _0\"></span>al Meeting </span></span>of Shar<span class=\"_ _0\"></span>eholders approv<span class=\"_ _6\"></span>es paymen<span class=\"_ _0\"></span>t thereof<span class=\"_ _0\"></span>. NOTE 1.5  <span class=\"_ _58\"> </span><span class=\"fsa fc4 ls0\">Functional currency and trans<span class=\"_ _6\"></span>lation of foreign currencies</span>The c<span class=\"_ _6\"></span>onsolidat<span class=\"_ _6\"></span>ed financial sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>ts ar<span class=\"_ _6\"></span>e presen<span class=\"_ _0\"></span>ted in Norwegian kroner (NOK<span class=\"_ _6\"></span>), which is both the par<span class=\"_ _0\"></span>ent c<span class=\"_ _6\"></span>ompany'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"ws26\">functional <span class=\"_ _6\"></span>currency </span></span>and the Group'<span class=\"_ _c\"></span>s presen<span class=\"_ _6\"></span>tation curr<span class=\"_ _0\"></span>ency.For<span class=\"_ _6\"></span>eign curr<span class=\"_ _6\"></span>ency transactions ar<span class=\"_ _0\"></span>e transla<span class=\"_ _6\"></span>ted in<span class=\"_ _6\"></span>to the functional cur<span class=\"ws0\">-</span>r<span class=\"_ _6\"></span>ency using the ex<span class=\"_ _0\"></span>change ra<span class=\"_ _6\"></span>tes a<span class=\"_ _0\"></span>t the dates o<span class=\"_ _6\"></span>f the tr<span class=\"_ _6\"></span>ansactions. For<span class=\"_ _6\"></span>eign e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change gains and losses resulting fr<span class=\"_ _0\"></span>om the settlement o<span class=\"_ _6\"></span>f such tr<span class=\"_ _6\"></span>ansactions, and from the tr<span class=\"_ _0\"></span>anslation of mone<span class=\"_ _6\"></span>tary assets and liabilities denominat<span class=\"_ _0\"></span>ed in foreign curr<span class=\"_ _0\"></span>encies at year end e<span class=\"_ _0\"></span>xchange r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>es, are gener<span class=\"_ _0\"></span>ally rec<span class=\"_ _0\"></span>ognised in profit or loss. The<span class=\"_ _6\"></span>y ar<span class=\"_ _6\"></span>e def<span class=\"_ _6\"></span>err<span class=\"_ _6\"></span>ed in other c<span class=\"_ _0\"></span>omprehensiv<span class=\"_ _6\"></span>e income if the<span class=\"_ _0\"></span>y relat<span class=\"_ _0\"></span>e to qualifying cash flow hedges and qualifying net in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tment hedges or ar<span class=\"_ _0\"></span>e attributable to part of the ne<span class=\"_ _6\"></span>t inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>t in a for<span class=\"_ _0\"></span>eign operation. The r<span class=\"_ _6\"></span>esults and financial position of f<span class=\"_ _6\"></span>oreign oper<span class=\"_ _0\"></span>ations that ha<span class=\"_ _6\"></span>ve a <span class=\"_ _1\"></span><span class=\"ls0 ws24\">functional currency diff<span class=\"_ _6\"></span>eren<span class=\"_ _6\"></span>t from the pr<span class=\"_ _0\"></span>esentation curr<span class=\"_ _0\"></span>ency are </span>tr<span class=\"_ _6\"></span>anslat<span class=\"_ _6\"></span>ed int<span class=\"_ _6\"></span>o the pr<span class=\"_ _6\"></span>esenta<span class=\"_ _6\"></span>tion currency as f<span class=\"_ _0\"></span>ollows: a. <span class=\"_ _48\"> </span><span class=\"ff3 fc4\">assets and liabilities f<span class=\"_ _6\"></span>or each balance sheet pr<span class=\"_ _0\"></span>esented </span>ar<span class=\"_ _6\"></span>e transla<span class=\"_ _6\"></span>ted a<span class=\"_ _0\"></span>t the closing rat<span class=\"_ _0\"></span>e at the dat<span class=\"_ _0\"></span>e of that balance sheet b. <span class=\"_ _48\"> </span><span class=\"ff3 fc4\">inc<span class=\"_ _0\"></span>ome and expenses for each s<span class=\"_ _6\"></span>tat<span class=\"_ _0\"></span>ement of pr<span class=\"_ _6\"></span>ofit or loss </span>and sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t of c<span class=\"_ _0\"></span>omprehensiv<span class=\"_ _6\"></span>e income ar<span class=\"_ _0\"></span>e transla<span class=\"_ _6\"></span>ted a<span class=\"_ _6\"></span>t av<span class=\"_ _6\"></span>erage e<span class=\"_ _0\"></span>xchange r<span class=\"_ _0\"></span>ates c. <span class=\"_ _58\"> </span><span class=\"ff3 fc4\">all resulting e<span class=\"_ _0\"></span>xchange diff<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>ences are r<span class=\"_ _0\"></span>ecognised in o<span class=\"_ _6\"></span>ther </span>c<span class=\"_ _6\"></span>omprehensiv<span class=\"_ _6\"></span>e inc<span class=\"_ _6\"></span>ome. NOTE 1.<span class=\"_ _6\"></span>6  <span class=\"_ _48\"> </span><span class=\"fsa fc4 ls0\">Statement of cash flo<span class=\"_ _6\"></span>ws</span>The Group'<span class=\"_ _c\"></span><span class=\"ws20\">s <span class=\"_ _37\"></span><span class=\"ws1c\">S<span class=\"_ _6\"></span>tat<span class=\"_ _0\"></span>ement of Cash Flo<span class=\"_ _6\"></span>ws shows <span class=\"ws20\">a <span class=\"_ _1\"></span></span>break<span class=\"_ _6\"></span>down o<span class=\"_ _6\"></span>f the </span></span>Group'<span class=\"_ _c\"></span>s <span class=\"ws26\">o<span class=\"_ _0\"></span>verall cash flo<span class=\"_ _0\"></span>w into oper<span class=\"_ _0\"></span>ating, inv<span class=\"_ _6\"></span>esting and financing activ<span class=\"ls0 ws0\">-</span></span>ities. The sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t shows the individual activity'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span><span class=\"ws8b\">impact on liquid </span></span>assets. Cash flo<span class=\"_ _6\"></span>w deriving from the acquisition and sale o<span class=\"_ _0\"></span>f businesses is pr<span class=\"_ _6\"></span>esent<span class=\"_ _6\"></span>ed under inv<span class=\"_ _6\"></span>esting activities.NOTE 1.<span class=\"_ _0\"></span>7  <span class=\"_ _4\"> </span><span class=\"fsa fc4 ls10 ws11\">Use<span class=\"_ _1\"></span> o<span class=\"ls0 ws0\">f e<span class=\"_ _1\"></span>stimates</span></span>Pr<span class=\"_ _6\"></span>epara<span class=\"_ _6\"></span>tion of the financial s<span class=\"_ _6\"></span>tat<span class=\"_ _0\"></span>ements in accor<span class=\"_ _0\"></span>dance with IFRS r<span class=\"_ _6\"></span>equires managemen<span class=\"_ _0\"></span>t to make e<span class=\"_ _6\"></span>valua<span class=\"_ _0\"></span>tions, estimat<span class=\"_ _6\"></span>es and assumptions which aff<span class=\"_ _0\"></span>ect the application of acc<span class=\"_ _0\"></span>ounting principles and the value o<span class=\"_ _0\"></span>f assets and liabilities r<span class=\"_ _0\"></span>ecognised in the C<span class=\"_ _6\"></span>onsolidat<span class=\"_ _6\"></span>ed balance sheet as well as inc<span class=\"_ _6\"></span>ome and e<span class=\"_ _6\"></span>xpenses in the S<span class=\"_ _6\"></span>tat<span class=\"_ _0\"></span>ement of pr<span class=\"_ _6\"></span>ofit or loss f<span class=\"_ _6\"></span>or the financial year<span class=\"_ _0\"></span>. Estimat<span class=\"_ _6\"></span>es and their underlying assumptions ar<span class=\"_ _0\"></span>e based on past e<span class=\"_ _0\"></span>xperience and other factors deemed r<span class=\"_ _0\"></span>elevan<span class=\"_ _6\"></span>t and probable at the time the e<span class=\"_ _6\"></span>valua<span class=\"_ _6\"></span>tions ar<span class=\"_ _6\"></span>e made. These ev<span class=\"_ _6\"></span>aluations a<span class=\"_ _6\"></span>ffect the book value o<span class=\"_ _6\"></span>f the assets and liabilities whose v<span class=\"_ _6\"></span>aluation is no<span class=\"_ _0\"></span>t based on other so<span class=\"_ _6\"></span>urces.<span class=\"_ _6\"></span> Estima<span class=\"_ _6\"></span>tes ar<span class=\"_ _0\"></span>e re<span class=\"_ _6\"></span>viewed c<span class=\"_ _0\"></span>ontinuously and final values and r<span class=\"_ _6\"></span>esults may diff<span class=\"_ _6\"></span>er from these es<span class=\"_ _0\"></span>timates. Changes in acc<span class=\"_ _0\"></span>ounting estima<span class=\"_ _6\"></span>tes ar<span class=\"_ _0\"></span>e included in the period in which the changes occur. The follo<span class=\"_ _6\"></span>wing ev<span class=\"_ _6\"></span>aluations and es<span class=\"_ _6\"></span>timat<span class=\"_ _0\"></span>es are c<span class=\"_ _6\"></span>onsidered t<span class=\"_ _0\"></span>o be sig<span class=\"ls0 ws0\">-</span>nificant f<span class=\"_ _6\"></span>or the Group: Fair value o<span class=\"_ _0\"></span>f the biomassBiological assets held a<span class=\"_ _6\"></span>t the Group'<span class=\"_ _c\"></span><span class=\"ws2b\">s <span class=\"ws26\">sea farms ar<span class=\"_ _0\"></span>e measured in acc<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>d<span class=\"ls0 ws0\">-</span></span></span>ance with IA<span class=\"_ _6\"></span>S 41. The principles for calcula<span class=\"_ _6\"></span>ting fair value ar<span class=\"_ _0\"></span>e described in Not<span class=\"_ _0\"></span>e 3.6 \"Biological assets and other in<span class=\"_ _6\"></span>ven<span class=\"_ _0\"></span>tory\"<span class=\"_ _0\"></span>. The valua<span class=\"_ _6\"></span>tion is based on <span class=\"ws40\">a <span class=\"_ _37\"></span></span>number of assump<span class=\"_ _0\"></span>tions that requir<span class=\"_ _0\"></span>e c<span class=\"_ _6\"></span>onsiderable discr<span class=\"_ _0\"></span>etionary judgement. The k<span class=\"_ _0\"></span>ey assumptions r<span class=\"_ _0\"></span>elate to v<span class=\"_ _6\"></span>olume, c<span class=\"_ _6\"></span>osts, price and the disc<span class=\"_ _6\"></span>ount r<span class=\"_ _0\"></span>ate. The estima<span class=\"_ _6\"></span>ted v<span class=\"_ _6\"></span>olume at harv<span class=\"_ _0\"></span>est is based on the number of fish held at sea farms, adjus<span class=\"_ _6\"></span>ted f<span class=\"_ _6\"></span>or estima<span class=\"_ _6\"></span>ted gr<span class=\"_ _0\"></span>owth and mortality from the time the fish wer<span class=\"_ _6\"></span>e tr<span class=\"_ _6\"></span>ansf<span class=\"_ _0\"></span>erred to the sea un<span class=\"_ _6\"></span>til they ha<span class=\"_ _6\"></span>ve actually been harves<span class=\"_ _6\"></span>ted. The actual v<span class=\"_ _6\"></span>olume harves<span class=\"_ _6\"></span>ted ma<span class=\"_ _0\"></span>y deviat<span class=\"_ _6\"></span>e from the estima<span class=\"_ _6\"></span>ted v<span class=\"_ _0\"></span>olume as <span class=\"ws1f\">a </span>r<span class=\"_ _0\"></span>esult of biological de<span class=\"_ _6\"></span>velopmen<span class=\"_ _6\"></span>ts. Uncertainty with r<span class=\"_ _6\"></span>egar<span class=\"_ _6\"></span>d to biological de<span class=\"_ _6\"></span>velopmen<span class=\"_ _6\"></span>ts may a<span class=\"_ _6\"></span>ffect the da<span class=\"_ _0\"></span>te of harv<span class=\"_ _6\"></span>est and ther<span class=\"_ _6\"></span>ef<span class=\"_ _6\"></span>ore the disc<span class=\"_ _0\"></span>ounting period in the model. Expected mark<span class=\"_ _0\"></span>et prices underpin the measur<span class=\"_ _6\"></span>ement o<span class=\"_ _6\"></span>f fish at fair value. The indus<span class=\"_ _6\"></span>try considers the Fish P<span class=\"_ _0\"></span>ool forwar<span class=\"_ _6\"></span>d price to be the best es<span class=\"_ _6\"></span>timat<span class=\"_ _6\"></span>e of mark<span class=\"_ _0\"></span>et prices. Hist<span class=\"_ _6\"></span>orically, the mark<span class=\"_ _0\"></span>et price for fish has pro<span class=\"_ _0\"></span>ved susceptible t<span class=\"_ _6\"></span>o rela<span class=\"_ _0\"></span>tively large fluctua<span class=\"_ _0\"></span>tions from period to period and be<span class=\"_ _6\"></span>tween seasons. The price achie<span class=\"_ _6\"></span>ved will mor<span class=\"_ _0\"></span>eover<span class=\"_ _0\"></span>, diff<span class=\"_ _6\"></span>er depending on the size and quality o<span class=\"_ _6\"></span>f the fish at harv<span class=\"_ _6\"></span>est. A<span class=\"_ _0\"></span>t the same time, the dat<span class=\"_ _0\"></span>e of harvest will depend on the fish'<span class=\"_ _c\"></span><span class=\"ws1f\">s biological </span>dev<span class=\"_ _6\"></span>elopment. Ther<span class=\"_ _6\"></span>e is consider<span class=\"_ _0\"></span>able uncertainty to the es<span class=\"_ _6\"></span>timat<span class=\"_ _0\"></span>ed remaining pro<span class=\"_ _6\"></span><span class=\"ls0 ws0\">-</span>duction c<span class=\"_ _6\"></span>osts to harv<span class=\"_ _0\"></span>est. Biological challenges, such as disease and sea lice inf<span class=\"_ _0\"></span>estations, will a<span class=\"_ _6\"></span>ffect fish-r<span class=\"_ _0\"></span>elated c<span class=\"_ _0\"></span>osts. In addition, ther<span class=\"_ _6\"></span>e is uncertainty r<span class=\"_ _0\"></span>elated t<span class=\"_ _0\"></span>o the price of other importan<span class=\"_ _6\"></span>t input factors, such as fish f<span class=\"_ _6\"></span>eed. Expected futur<span class=\"_ _0\"></span>e cash flows for the individual sit<span class=\"_ _0\"></span>es are disc<span class=\"_ _6\"></span>ount<span class=\"_ _6\"></span>ed by <span class=\"_ _37\"></span>a <span class=\"_ _1\"></span><span class=\"ws1c\">monthly disc<span class=\"_ _6\"></span>ount fact<span class=\"_ _6\"></span>or. The disc<span class=\"_ _0\"></span>ount factor is c<span class=\"_ _0\"></span>omprised of </span>sev<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>al elements (see No<span class=\"_ _6\"></span>te 3.6 \"In<span class=\"_ _0\"></span>vent<span class=\"_ _6\"></span>ory and biological assets\" f<span class=\"_ _6\"></span>or further details). As described in No<span class=\"_ _0\"></span>te 3.6, <span class=\"ws0\">a </span>s<span class=\"_ _6\"></span>ynthe<span class=\"_ _6\"></span>tic licence f<span class=\"_ _6\"></span>ee and site leasing c<span class=\"_ _0\"></span>ost is added to the disc<span class=\"_ _0\"></span>ount factor in the model, ins<span class=\"_ _6\"></span>tead of these elemen<span class=\"_ _6\"></span>ts being tr<span class=\"_ _6\"></span>eat<span class=\"_ _6\"></span>ed as <span class=\"ws0\">a </span>c<span class=\"_ _6\"></span>ost in the calcula<span class=\"_ _6\"></span>tion. In or<span class=\"_ _6\"></span>der to engage in the farming o<span class=\"_ _6\"></span>f salmon and trout, it is necessary t<span class=\"_ _0\"></span>o have access to in<span class=\"_ _6\"></span>fr<span class=\"_ _6\"></span>astructur<span class=\"_ _6\"></span>e in the form o<span class=\"_ _6\"></span>f production licences and sit<span class=\"_ _0\"></span>es. The mark<span class=\"_ _6\"></span>et price f<span class=\"_ _6\"></span>or <span class=\"ws0\">a <span class=\"_ _37\"></span></span>production licence in t<span class=\"_ _0\"></span>oday'<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"_ _37\"></span><span class=\"ws24\">marke<span class=\"_ _0\"></span>t is high, </span></span>and it is r<span class=\"_ _6\"></span>easonable to assume tha<span class=\"_ _6\"></span>t in <span class=\"ws0\">a <span class=\"_ _37\"></span></span>hypo<span class=\"_ _6\"></span>thetical mark<span class=\"_ _0\"></span>et there would be <span class=\"ws0\">a <span class=\"_ _1\"></span></span>c<span class=\"_ _6\"></span>onsiderable c<span class=\"_ _0\"></span>ost attached t<span class=\"_ _6\"></span>o use of the in<span class=\"_ _6\"></span>fr<span class=\"_ _6\"></span>astructur<span class=\"_ _6\"></span>e and licences necessary to oper<span class=\"_ _0\"></span>ate an aquacultur<span class=\"_ _0\"></span>e business. This cost is r<span class=\"_ _6\"></span>eflect<span class=\"_ _6\"></span>ed as an element o<span class=\"_ _6\"></span>f the disc<span class=\"_ _6\"></span>ount r<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>e and will be subject to c<span class=\"_ _6\"></span>onsiderable discr<span class=\"_ _0\"></span>etionary judgement.Fair value a<span class=\"_ _0\"></span>t acquisition In c<span class=\"_ _6\"></span>onnection with an acquisition, the cos<span class=\"_ _6\"></span>t price of the acquir<span class=\"_ _0\"></span>ed entity mus<span class=\"_ _6\"></span>t be allocat<span class=\"_ _0\"></span>ed such that the opening balance in the Group'<span class=\"_ _c\"></span>s <span class=\"_ _37\"></span><span class=\"ws24\">accoun<span class=\"_ _6\"></span>ts r<span class=\"_ _6\"></span>eflects the es<span class=\"_ _6\"></span>timat<span class=\"_ _6\"></span>ed fair value o<span class=\"_ _6\"></span>f the acquir<span class=\"_ _6\"></span>ed </span>assets and liabilities. T<span class=\"_ _c\"></span>o det<span class=\"_ _0\"></span>ermine the fair value at acquisition, alt<span class=\"_ _6\"></span>erna<span class=\"ls0 ws0\">-</span>tive me<span class=\"_ _6\"></span>thods ar<span class=\"_ _6\"></span>e used to de<span class=\"_ _6\"></span>termine the fair v<span class=\"_ _6\"></span>alue of asse<span class=\"_ _6\"></span>ts for which ther<span class=\"_ _6\"></span>e is no active mark<span class=\"_ _6\"></span>et. V<span class=\"_ _0\"></span>alue e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>cess identifiable asse<span class=\"_ _6\"></span>ts and liabilities is r<span class=\"_ _6\"></span>ecognised in the C<span class=\"_ _0\"></span>onsolidated balance shee<span class=\"_ _6\"></span>t as goodwill. If the fair value o<span class=\"_ _6\"></span>f equity in the acquir<span class=\"_ _6\"></span>ed entity e<span class=\"_ _0\"></span>xceeds the c<span class=\"_ _6\"></span>onsider<span class=\"_ _6\"></span>ation paid, the e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>cess amount is immedia<span class=\"_ _6\"></span>tely r<span class=\"_ _0\"></span>ecognised as inc<span class=\"_ _6\"></span>ome. The allocation o<span class=\"_ _6\"></span>f c<span class=\"_ _6\"></span>ost price in c<span class=\"_ _6\"></span>onnection with business c<span class=\"_ _6\"></span>ombinations is updat<span class=\"_ _0\"></span>ed if, no la<span class=\"_ _0\"></span>ter than 12 months a<span class=\"_ _6\"></span>fter the acquisition t<span class=\"_ _0\"></span>ook place, new in<span class=\"_ _6\"></span>forma<span class=\"_ _6\"></span>tion is obtained with r<span class=\"_ _0\"></span>espect to fair value on the da<span class=\"_ _6\"></span>te o<span class=\"_ _6\"></span>f tak<span class=\"_ _6\"></span>eov<span class=\"_ _6\"></span>er and assumption o<span class=\"_ _6\"></span>f con<span class=\"_ _0\"></span>trol. NOTE 2.1 <span class=\"_ _1d\"> </span> <span class=\"_ _1d\"> </span><span class=\"fsa fc4 ls0\">Busine<span class=\"_ _1\"></span>ss segments</span>Acc<span class=\"_ _0\"></span>ounting policiesOper<span class=\"_ _6\"></span>ating segmen<span class=\"_ _6\"></span>ts are r<span class=\"_ _0\"></span>eported in <span class=\"ws25\">a <span class=\"_ _0\"></span><span class=\"ws26\">manner consis<span class=\"_ _6\"></span>ten<span class=\"_ _6\"></span>t with int<span class=\"_ _0\"></span>ernal<span class=\"_ _1\"></span> </span></span>r<span class=\"_ _6\"></span>eporting to the chie<span class=\"_ _6\"></span>f opera<span class=\"_ _0\"></span>ting decision-maker<span class=\"_ _6\"></span>. The chief oper<span class=\"_ _0\"></span>ating decision-mak<span class=\"_ _6\"></span>er, who is r<span class=\"_ _0\"></span>esponsible for allocating r<span class=\"_ _0\"></span>esources and assess<span class=\"ls0 ws0\">-</span>ing performance o<span class=\"_ _6\"></span>f the oper<span class=\"_ _6\"></span>ating segmen<span class=\"_ _6\"></span>ts, has been identified as the Group managemen<span class=\"_ _0\"></span>t. The Group'<span class=\"_ _c\"></span><span class=\"ws25\">s <span class=\"ws26\">business ar<span class=\"_ _0\"></span>eas comprise o<span class=\"_ _6\"></span>f Fish Farming, Sales &amp; Industry </span></span>and the Group'<span class=\"_ _c\"></span><span class=\"ws25\">s <span class=\"ws26\">oper<span class=\"_ _0\"></span>ations in Iceland which ar<span class=\"_ _6\"></span>e report<span class=\"_ _0\"></span>ed as <span class=\"ws25\">a separ<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>e </span></span></span>unit and ar<span class=\"_ _6\"></span>e defined as <span class=\"ws0\">a </span>separa<span class=\"_ _0\"></span>te segment. In addit<span class=\"_ _6\"></span>on, <span class=\"ws0\">SalMar</span> Ak<span class=\"_ _6\"></span>er Ocean, the Group'<span class=\"_ _c\"></span>s offshor<span class=\"_ _0\"></span>e farmin0efined as a separ<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e segment. Fish farming in Norway is divided in<span class=\"_ _6\"></span>to tw<span class=\"_ _0\"></span>o regions, Fish Farming Cen<span class=\"ws0\">-</span>tr<span class=\"_ _6\"></span>al Norway and Fish Farming Northern Norwa<span class=\"_ _0\"></span>y, which are de<span class=\"_ _0\"></span>fined as separ<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e segments, and ar<span class=\"_ _0\"></span>e report<span class=\"_ _6\"></span>ed and administ<span class=\"_ _6\"></span>ered as such in<span class=\"_ _0\"></span>ter<span class=\"ws0\">-</span>nally. The Gr<span class=\"_ _6\"></span>oup\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws26\">ha<span class=\"_ _6\"></span>tchery oper<span class=\"_ _0\"></span>ations ar<span class=\"_ _6\"></span>e also included in these seg<span class=\"ws0\">-</span></span></span>ments. The oper<span class=\"_ _0\"></span>ating unit Icelandic Salmon, locat<span class=\"_ _6\"></span>ed in Iceland, is <span class=\"ws2b\">a <span class=\"_ _6\"></span>fully </span>int<span class=\"_ _0\"></span>egrat<span class=\"_ _0\"></span>ed aquaculture c<span class=\"_ _6\"></span>ompany<span class=\"_ _6\"></span>, with its own ha<span class=\"_ _6\"></span>tchery<span class=\"_ _6\"></span>, sea farms, <span class=\"_ _1b8\"></span><span class=\"ws0\"> </span>harves<span class=\"_ _6\"></span>ting plant and sales f<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>ce. This segment\u2019<span class=\"_ _0\"></span><span class=\"ws1d\">s <span class=\"_ _37\"></span><span class=\"ws24\">c<span class=\"_ _6\"></span>ombined r<span class=\"_ _6\"></span>esults </span></span>ar<span class=\"_ _6\"></span>e report<span class=\"_ _0\"></span>ed through the business segment Icelandic Salmon. <span class=\"ws0\">SalMar </span>Ak<span class=\"_ _6\"></span>er Ocean, which was formally established in 2021 is pr<span class=\"_ _0\"></span>esent<span class=\"_ _6\"></span>ed as a <span class=\"_ _1\"></span><span class=\"ws24\">separat<span class=\"_ _0\"></span>e reporting segment e<span class=\"_ _0\"></span>ffective fr<span class=\"_ _0\"></span>om 1 January 2022. The </span>figur<span class=\"_ _6\"></span>es from 2021 ha<span class=\"_ _6\"></span>ve been r<span class=\"_ _0\"></span>estat<span class=\"_ _6\"></span>ed accor<span class=\"_ _0\"></span>dingly for c<span class=\"_ _6\"></span>omparison. Group managemen<span class=\"_ _0\"></span>t evalua<span class=\"_ _6\"></span>tes the segmen<span class=\"_ _6\"></span>ts\u2019 performance on the basis of Oper<span class=\"_ _0\"></span>ational EBIT<span class=\"_ _c\"></span>. The c<span class=\"_ _6\"></span>olumn Other/Eliminations includes c<span class=\"_ _6\"></span>osts r<span class=\"_ _0\"></span>elating to shar<span class=\"_ _0\"></span>e-based employ<span class=\"_ _6\"></span>ee c<span class=\"_ _6\"></span>ost, R&amp;<span class=\"ws3b\">D <span class=\"_ _1\"></span></span>cos<span class=\"_ _6\"></span>ts rela<span class=\"_ _0\"></span>ting to jointly oper<span class=\"_ _0\"></span>ated licences and other o<span class=\"_ _0\"></span>verheads not alloca<span class=\"_ _0\"></span>ted to segmen<span class=\"_ _6\"></span>ts. In addition, it includes tr<span class=\"_ _6\"></span>ansaction cos<span class=\"_ _6\"></span>ts from business c<span class=\"_ _0\"></span>ombinations and c<span class=\"_ _6\"></span>osts incurr<span class=\"_ _6\"></span>ed in the settlemen<span class=\"_ _6\"></span>t of allega<span class=\"_ _6\"></span>tions of price c<span class=\"_ _0\"></span>ollusion. Sales betw<span class=\"_ _6\"></span>een segments ar<span class=\"_ _6\"></span>e carried out in acc<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>dance with the arm\u2019<span class=\"_ _0\"></span>s <span class=\"_ _2\"></span><span class=\"wsff\">length principle. When re<span class=\"_ _6\"></span>venues fr<span class=\"_ _6\"></span>om ext<span class=\"_ _0\"></span>ernal parties are </span>r<span class=\"_ _6\"></span>eported t<span class=\"_ _6\"></span>o group managemen<span class=\"_ _0\"></span>t, they are measur<span class=\"_ _0\"></span>ed at the same amount r<span class=\"_ _0\"></span>ecognised in pr<span class=\"_ _6\"></span>ofit and loss. Asse<span class=\"_ _6\"></span>ts and liabilities are no<span class=\"_ _0\"></span>t r<span class=\"_ _6\"></span>eported t<span class=\"_ _6\"></span>o group managemen<span class=\"_ _0\"></span>t at segment le<span class=\"_ _6\"></span>vel. Fish Farming Fish Farming Centr<span class=\"_ _0\"></span>al Northern Icelandic 2022 (NOK 1,000)Norway Norway <span class=\"_ _b1\"> </span>Sales &amp; Industry Salmon <span class=\"_ _1e\"> </span>SalMar Ak<span class=\"_ _0\"></span>er Ocean <span class=\"_ _1e\"> </span>Other/Elimina<span class=\"_ _0\"></span>tions <span class=\"_ _db\"> </span>SalMar Group External oper<span class=\"_ _0\"></span>ating re<span class=\"_ _0\"></span>venue - sale of goods and services<span class=\"_ _95\"> </span>3,317<span class=\"_ _11e\"> </span>50,825<span class=\"_ _64\"> </span>18,429,251<span class=\"_ _68\"> </span>1,586,722<span class=\"_ _52\"> </span>0<span class=\"_ _1b9\"> </span>0<span class=\"_ _30\"> </span>20,070,115Int<span class=\"_ _6\"></span>ernal oper<span class=\"_ _6\"></span>ating r<span class=\"_ _6\"></span>ev<span class=\"_ _6\"></span>enue - sale of goods and services<span class=\"_ _112\"> </span>8,831,134<span class=\"_ _bd\"> </span>4,830,067<span class=\"_ _1a0\"> </span>675,897<span class=\"_ _b9\"> </span>7,402<span class=\"_ _52\"> </span>0<span class=\"_ _25\"> </span>-14,344,500<span class=\"_ _55\"> </span>0T<span class=\"_ _6\"></span>O<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>AL re<span class=\"_ _0\"></span>venues from c<span class=\"_ _0\"></span>ontracts with cus<span class=\"_ _6\"></span>tomers<span class=\"_ _39\"> </span>8,834,451<span class=\"_ _73\"> </span>4,880,892<span class=\"_ _187\"> </span>19,105,148<span class=\"_ _101\"> </span>1,594,124<span class=\"_ _1b9\"> </span>0<span class=\"_ _ad\"> </span>-14,344,500<span class=\"_ _ab\"> </span>20,070,115Compensa<span class=\"_ _6\"></span>tion<span class=\"_ _1ba\"> </span>3,901<span class=\"_ _4f\"> </span>0<span class=\"_ _52\"> </span>0<span class=\"_ _39\"> </span>0<span class=\"_ _4f\"> </span>32,460<span class=\"_ _1bb\"> </span>10<span class=\"_ _15a\"> </span>36,371Other opera<span class=\"_ _0\"></span>ting rev<span class=\"_ _6\"></span>enues<span class=\"_ _f2\"> </span>33,971<span class=\"_ _64\"> </span>2,231<span class=\"_ _17\"> </span>36,267<span class=\"_ _b9\"> </span>1,052<span class=\"_ _52\"> </span>0<span class=\"_ _1bc\"> </span>-21,728<span class=\"_ _15a\"> </span>51,793T<span class=\"_ _c\"></span>otal oper<span class=\"_ _6\"></span>ating r<span class=\"_ _6\"></span>ev<span class=\"_ _6\"></span>enues<span class=\"_ _195\"> </span>8,872,323<span class=\"_ _73\"> </span>4,883,123<span class=\"_ _187\"> </span>19,141,415<span class=\"_ _101\"> </span>1,595,176<span class=\"_ _1bd\"> </span>32,460<span class=\"_ _112\"> </span>-14,366,219<span class=\"_ _ab\"> </span>20,158,279Deprecia<span class=\"_ _0\"></span>tion and amortisation<span class=\"_ _1be\"> </span>480,084<span class=\"_ _ba\"> </span>186,472<span class=\"_ _7d\"> </span>176,278<span class=\"_ _10f\"> </span>75,472<span class=\"_ _4f\"> </span>72,420<span class=\"_ _4f\"> </span>10,328<span class=\"_ _af\"> </span>1,001,053Write-do<span class=\"_ _6\"></span>wns<span class=\"_ _f5\"> </span>2,788<span class=\"_ _1bf\"> </span>0<span class=\"_ _1c0\"> </span>213<span class=\"_ _13c\"> </span>0<span class=\"_ _17\"> </span>33,641<span class=\"_ _52\"> </span>0<span class=\"_ _15a\"> </span>36,642Other opera<span class=\"_ _0\"></span>ting expenses<span class=\"_ _1c1\"> </span>4,790,235<span class=\"_ _bd\"> </span>2,170,897<span class=\"_ _64\"> </span>20,251,179<span class=\"_ _7e\"> </span>1,153,761<span class=\"_ _4f\"> </span>81,167<span class=\"_ _25\"> </span>-13,791,227<span class=\"_ _76\"> </span>14,656,013Opera<span class=\"_ _0\"></span>tional EBIT<span class=\"_ _1c2\"> </span>3,599,217<span class=\"_ _73\"> </span>2,525,754<span class=\"_ _64\"> </span>-1,286,255<span class=\"_ _8c\"> </span>365,943<span class=\"_ _39\"> </span>-154,769<span class=\"_ _13c\"> </span>-585,319<span class=\"_ _b6\"> </span>4,464,571Production tax<span class=\"_ _1c3\"> </span>-85,232Onerous c<span class=\"_ _0\"></span>ontracts<span class=\"_ _1c4\"> </span>126,330Fair value adjus<span class=\"_ _6\"></span>tments<span class=\"_ _1c5\"> </span>515,887Fair value adjus<span class=\"_ _6\"></span>tment included in c<span class=\"_ _6\"></span>ost o<span class=\"_ _6\"></span>f goods sold due to business c<span class=\"_ _0\"></span>ombination<span class=\"_ _1c6\"> </span>-283,398Opera<span class=\"_ _0\"></span>ting profit/loss<span class=\"_ _1c7\"> </span>4,738,158Income fr<span class=\"_ _0\"></span>om inves<span class=\"_ _6\"></span>tments in associa<span class=\"_ _6\"></span>tes and join<span class=\"_ _6\"></span>t ven<span class=\"_ _6\"></span>ture<span class=\"_ _1c8\"> </span>66,432Net financial it<span class=\"_ _6\"></span>ems<span class=\"_ _1c9\"> </span>-242,558Pro<span class=\"_ _6\"></span>fit bef<span class=\"_ _0\"></span>ore tax<span class=\"_ _1ca\"> </span>4,562,032Ta<span class=\"_ _37\"></span>x<span class=\"_ _1cb\"> </span><span class=\"ls0 ws0\">953,996</span>Net pr<span class=\"_ _0\"></span>ofit for the y<span class=\"_ _6\"></span>ear<span class=\"_ _1cc\"> </span>3,608,036Inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>ts in PP&amp;E<span class=\"_ _19d\"> </span>1,291,718<span class=\"_ _ba\"> </span>244,919<span class=\"_ _7d\"> </span>280,340<span class=\"_ _a4\"> </span>168,200<span class=\"_ _1a0\"> </span>265,565<span class=\"_ _4f\"> </span>14,265<span class=\"_ _af\"> </span>2,265,008Inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>ts in PP&amp;E through business c<span class=\"_ _0\"></span>ombinations<span class=\"_ _9e\"> </span>999,317<span class=\"_ _bd\"> </span>1,121,628<span class=\"_ _1a0\"> </span>163,367<span class=\"_ _a4\"> </span>195,909<span class=\"_ _1b9\"> </span>0<span class=\"_ _4f\"> </span>99,259<span class=\"_ _af\"> </span>2,579,479Inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>ts in right-t<span class=\"_ _6\"></span>o-use assets<span class=\"_ _1cd\"> </span>49,107<span class=\"_ _11e\"> </span>56,313<span class=\"_ _4d\"> </span>5,220<span class=\"_ _5b\"> </span>28,148<span class=\"_ _50\"> </span>3,509<span class=\"_ _52\"> </span>0<span class=\"_ _8b\"> </span>142,296Inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>ts in right-t<span class=\"_ _6\"></span>o-use assets 163,499<span class=\"_ _ba\"> </span>270,558<span class=\"_ _4f\"> </span>40,094<span class=\"_ _13c\"> </span>0<span class=\"_ _1b9\"> </span>0<span class=\"_ _4f\"> </span>72,753<span class=\"_ _33\"> </span>546,905through business c<span class=\"_ _0\"></span>ombinationsInv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>ts in licences<span class=\"_ _18d\"> </span>50,000<span class=\"_ _4f\"> </span>0<span class=\"_ _52\"> </span>0<span class=\"_ _b9\"> </span>2,812<span class=\"_ _1b9\"> </span>0<span class=\"_ _52\"> </span>0<span class=\"_ _15a\"> </span>52,812Inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>ts in licenses through business c<span class=\"_ _0\"></span>ombinations<span class=\"_ _b6\"> </span>2,968,852<span class=\"_ _d4\"> </span>4,293,183<span class=\"_ _52\"> </span>0<span class=\"_ _b9\"> </span>3,857<span class=\"_ _1b9\"> </span>0<span class=\"_ _52\"> </span>0<span class=\"_ _b\"> </span>7,265,892Fish Farming Fish Farming Centr<span class=\"_ _0\"></span>al Northern Icelandic 2021 (NOK 1,000)Norway Norway <span class=\"_ _b1\"> </span>Sales &amp; Industry Salmon <span class=\"_ _8\"> </span>SalMar Aker Ocean *) <span class=\"_ _4\"> </span>Other/Elimina<span class=\"_ _6\"></span>tions *) <span class=\"_ _db\"> </span>SalMar Group External oper<span class=\"_ _0\"></span>ating re<span class=\"_ _0\"></span>venue - sale of goods and services<span class=\"_ _34\"> </span>18,590<span class=\"_ _11e\"> </span>74,096<span class=\"_ _64\"> </span>13,996,658<span class=\"_ _a4\"> </span>882,644<span class=\"_ _52\"> </span>0<span class=\"_ _1b9\"> </span>0<span class=\"_ _76\"> </span>14,971,988Int<span class=\"_ _6\"></span>ernal oper<span class=\"_ _6\"></span>ating r<span class=\"_ _6\"></span>ev<span class=\"_ _6\"></span>enue - sale of goods and services<span class=\"_ _112\"> </span>6,489,897<span class=\"_ _bd\"> </span>3,265,327<span class=\"_ _1a0\"> </span>377,178<span class=\"_ _61\"> </span>34,665<span class=\"_ _52\"> </span>0<span class=\"_ _25\"> </span>-10,167,067<span class=\"_ _55\"> </span>0T<span class=\"_ _6\"></span>O<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>AL re<span class=\"_ _0\"></span>venues from c<span class=\"_ _0\"></span>ontracts with cus<span class=\"_ _6\"></span>tomers<span class=\"_ _39\"> </span>6,508,487<span class=\"_ _73\"> </span>3,339,423<span class=\"_ _187\"> </span>14,373,836<span class=\"_ _8c\"> </span>917,310<span class=\"_ _1b9\"> </span>0<span class=\"_ _112\"> </span>-10,167,067<span class=\"_ _ab\"> </span>14,971,988Compensa<span class=\"_ _6\"></span>tion<span class=\"_ _1ba\"> </span>7,636<span class=\"_ _4f\"> </span>0<span class=\"_ _52\"> </span>0<span class=\"_ _39\"> </span>0<span class=\"_ _52\"> </span>0<span class=\"_ _1b9\"> </span>0<span class=\"_ _1ce\"> </span>7,636Other opera<span class=\"_ _0\"></span>ting rev<span class=\"_ _6\"></span>enues<span class=\"_ _f2\"> </span>25,800<span class=\"_ _64\"> </span>3,210<span class=\"_ _17\"> </span>32,591<span class=\"_ _b9\"> </span>1,539<span class=\"_ _52\"> </span>0<span class=\"_ _4d\"> </span>1,180<span class=\"_ _15a\"> </span>64,320T<span class=\"_ _c\"></span>otal oper<span class=\"_ _6\"></span>ating r<span class=\"_ _6\"></span>ev<span class=\"_ _6\"></span>enues<span class=\"_ _195\"> </span>6,541,923<span class=\"_ _73\"> </span>3,342,633<span class=\"_ _187\"> </span>14,406,427<span class=\"_ _8c\"> </span>918,848<span class=\"_ _1b9\"> </span>0<span class=\"_ _ad\"> </span>-10,165,887<span class=\"_ _ab\"> </span>15,043,945Deprecia<span class=\"_ _0\"></span>tion and amortisation<span class=\"_ _1be\"> </span>427,431<span class=\"_ _ba\"> </span>148,288<span class=\"_ _4f\"> </span>85,095<span class=\"_ _61\"> </span>59,853<span class=\"_ _4f\"> </span>78,358<span class=\"_ _4d\"> </span>4,110<span class=\"_ _33\"> </span>803,136Write-do<span class=\"_ _6\"></span>wns<span class=\"_ _f5\"> </span>3,013<span class=\"_ _1bf\"> </span>0<span class=\"_ _1b9\"> </span>0<span class=\"_ _13c\"> </span>0<span class=\"_ _52\"> </span>0<span class=\"_ _1c0\"> </span>531<span class=\"_ _e6\"> </span>3,544Other opera<span class=\"_ _0\"></span>ting expenses<span class=\"_ _1c1\"> </span>3,992,979<span class=\"_ _bd\"> </span>1,951,839<span class=\"_ _64\"> </span>14,473,395<span class=\"_ _a4\"> </span>784,989<span class=\"_ _17\"> </span>73,787<span class=\"_ _8b\"> </span>-9,966,720<span class=\"_ _30\"> </span>11,310,268Opera<span class=\"_ _0\"></span>tional EBIT<span class=\"_ _1c2\"> </span>2,118,499<span class=\"_ _73\"> </span>1,242,506<span class=\"_ _13c\"> </span>-152,063<span class=\"_ _bd\"> </span>74,007<span class=\"_ _13c\"> </span>-152,145<span class=\"_ _39\"> </span>-203,808<span class=\"_ _1cf\"> </span>2,926,996Production tax<span class=\"_ _1c3\"> </span>-71,601Onerous c<span class=\"_ _0\"></span>ontracts<span class=\"_ _1d0\"> </span>-180,970Fair value adjus<span class=\"_ _6\"></span>tments<span class=\"_ _1c5\"> </span>776,543Opera<span class=\"_ _0\"></span>ting profit/loss<span class=\"_ _1c7\"> </span>3,450,968Income fr<span class=\"_ _0\"></span>om inves<span class=\"_ _6\"></span>tments in associa<span class=\"_ _6\"></span>tes and join<span class=\"_ _6\"></span>t ven<span class=\"_ _6\"></span>ture<span class=\"_ _1c8\"> </span>94,879Net financial it<span class=\"_ _6\"></span>ems<span class=\"_ _1c9\"> </span>-158,905Pro<span class=\"_ _6\"></span>fit bef<span class=\"_ _0\"></span>ore tax<span class=\"_ _1ca\"> </span>3,386,942Ta<span class=\"_ _37\"></span>x<span class=\"_ _1cb\"> </span><span class=\"ls0 ws0\">718,822</span>Net pr<span class=\"_ _0\"></span>ofit for the y<span class=\"_ _6\"></span>ear<span class=\"_ _1cc\"> </span>2,668,120Inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>ts in PP&amp;E<span class=\"_ _4c\"> </span>806,668<span class=\"_ _b9\"> </span>568,685<span class=\"_ _1a0\"> </span>611,178<span class=\"_ _a4\"> </span>135,540<span class=\"_ _170\"> </span>38<span class=\"_ _98\"> </span>4,081<span class=\"_ _b\"> </span>2,126,190Inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>ts in right-t<span class=\"_ _6\"></span>o-use assets<span class=\"_ _18b\"> </span>145,475<span class=\"_ _4f\"> </span>0<span class=\"_ _52\"> </span>0<span class=\"_ _10f\"> </span>39,143<span class=\"_ _52\"> </span>0<span class=\"_ _1b9\"> </span>0<span class=\"_ _33\"> </span>184,618Inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>ts in licences<span class=\"_ _198\"> </span>0<span class=\"_ _4f\"> </span>0<span class=\"_ _1b9\"> </span>0<span class=\"_ _30\"> </span>4,392<span class=\"_ _1b9\"> </span>0<span class=\"_ _1b9\"> </span>0<span class=\"_ _1ce\"> </span>4,392Inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>ts in licenses through business c<span class=\"_ _0\"></span>ombinations<span class=\"_ _b6\"> </span>1,370,000<span class=\"_ _17\"> </span>0<span class=\"_ _52\"> </span>0<span class=\"_ _b9\"> </span>5,580<span class=\"_ _1b9\"> </span>0<span class=\"_ _52\"> </span>0<span class=\"_ _b\"> </span>1,375,580*) Res<span class=\"_ _6\"></span>tat<span class=\"_ _6\"></span>ed to r<span class=\"_ _0\"></span>eflect new segment SalMar Ak<span class=\"_ _0\"></span>er OceanNOTE 2.2 <span class=\"_ _1d\"> </span> <span class=\"_ _38\"> </span><span class=\"fsa fc4 ls0\">Rev<span class=\"_ _0\"></span>enues from contracts with customers and material customers</span>Acc<span class=\"_ _0\"></span>ounting policiesInc<span class=\"_ _6\"></span>ome from the sale o<span class=\"_ _6\"></span>f goods comes mainly fr<span class=\"_ _0\"></span>om the sale of fr<span class=\"_ _6\"></span>esh whole A<span class=\"_ _0\"></span>tlantic salmon and <span class=\"ws2b\">a <span class=\"_ _0\"></span><span class=\"ws22\">wide selection of fresh and fr<span class=\"_ _0\"></span>ozen salmon </span></span>products, either on spo<span class=\"_ _0\"></span>t sales or from c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts. Income from the<span class=\"_ _6\"></span> sale of services mainly r<span class=\"_ _0\"></span>elates t<span class=\"_ _0\"></span>o the sale of harves<span class=\"_ _6\"></span>ting services. Re<span class=\"_ _6\"></span>venue is r<span class=\"_ _0\"></span>ecognized when c<span class=\"_ _0\"></span>ontrol o<span class=\"_ _0\"></span>f the goods is transf<span class=\"_ _0\"></span>erred t<span class=\"_ _6\"></span>o the cust<span class=\"_ _6\"></span>omer at an amoun<span class=\"_ _6\"></span>t that r<span class=\"_ _0\"></span>eflects the consider<span class=\"_ _0\"></span>ation to which the group e<span class=\"_ _0\"></span>xpects to be entitled in e<span class=\"_ _0\"></span>xchange f<span class=\"_ _6\"></span>or these goods. This is typically when the goods ar<span class=\"_ _6\"></span>e picked up by the carrier or on deliv<span class=\"_ _6\"></span>ery to a <span class=\"ws35\">terminal or the cust<span class=\"_ _6\"></span>omer<span class=\"_ _6\"></span>. This depends on the delivery c<span class=\"_ _6\"></span>onditions </span>and varies fr<span class=\"_ _0\"></span>om customer to cus<span class=\"_ _0\"></span>tomer. The normal cr<span class=\"_ _0\"></span>edit period is 30 days ne<span class=\"_ _0\"></span>t. Income fr<span class=\"_ _6\"></span>om harves<span class=\"_ _6\"></span>ting services is r<span class=\"_ _6\"></span>ecogniz<span class=\"_ _0\"></span>ed as income as the services ar<span class=\"_ _6\"></span>e pro<span class=\"_ _6\"></span>vided.For further de<span class=\"_ _6\"></span>tails, see Not<span class=\"_ _0\"></span>e 2.1 for opera<span class=\"_ _6\"></span>ting r<span class=\"_ _6\"></span>ev<span class=\"_ _6\"></span>enues rela<span class=\"_ _0\"></span>ting to the Group'<span class=\"_ _c\"></span>s business segments.Specification o<span class=\"_ _6\"></span>f re<span class=\"_ _0\"></span>venues (NOK 1,000):<span class=\"_ _41\"> </span>2022<span class=\"_ _1cf\"> </span>2021Sale of goods<span class=\"_ _1d1\"> </span>19,800,190<span class=\"_ _5c\"> </span>14,775,608Sale of services<span class=\"_ _2a\"> </span>269,925<span class=\"_ _bd\"> </span>196,380T<span class=\"_ _c\"></span>otal re<span class=\"_ _0\"></span>venues from 20,070,115<span class=\"_ _c4\"> </span>14,971,988c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts with customersNo individual cust<span class=\"_ _6\"></span>omers hav<span class=\"_ _6\"></span>e accoun<span class=\"_ _0\"></span>ted for mor<span class=\"_ _0\"></span>e than 10 per cent of the Gr<span class=\"_ _0\"></span>oup'<span class=\"_ _6\"></span>s r<span class=\"_ _6\"></span>ev<span class=\"_ _6\"></span>enue in the past two y<span class=\"_ _0\"></span>ears. Specification o<span class=\"_ _6\"></span>f the Group\u2019s r<span class=\"_ _0\"></span>evenues by geogr<span class=\"_ _6\"></span>aphic mark<span class=\"_ _6\"></span>et (NOK 1,000):<span class=\"_ _100\"> </span>2022<span class=\"_ _95\"> </span>%<span class=\"_ _b6\"> </span>2021<span class=\"_ _95\"> </span>%Asia<span class=\"_ _1d2\"> </span>4,729,240<span class=\"_ _ba\"> </span>23.6 %<span class=\"_ _fe\"> </span>3,633,758<span class=\"_ _b9\"> </span>24.3 %USA/ Canada<span class=\"_ _1d3\"> </span>4,155,643<span class=\"_ _ba\"> </span>20.7 %<span class=\"_ _fe\"> </span>3,043,322<span class=\"_ _b9\"> </span>20.3 %Europe, e<span class=\"_ _0\"></span>x. Norway<span class=\"_ _78\"> </span>8,369,116<span class=\"_ _ba\"> </span>41.7 %<span class=\"_ _fe\"> </span>5,660,564<span class=\"_ _b9\"> </span>37.8 %Norway<span class=\"_ _14c\"> </span>2,269,477<span class=\"_ _ba\"> </span>11.3 %<span class=\"_ _fe\"> </span>2,436,668<span class=\"_ _ba\"> </span>16.3 %Other<span class=\"_ _1a7\"> </span>546,638<span class=\"_ _129\"> </span>2.7 %<span class=\"_ _d4\"> </span>197,676<span class=\"_ _129\"> </span>1.3 %T<span class=\"_ _c\"></span>otal Re<span class=\"_ _0\"></span>venues from c<span class=\"_ _0\"></span>ontracts with cus<span class=\"_ _6\"></span>tomers<span class=\"_ _1cd\"> </span>20,070,115<span class=\"_ _d4\"> </span>100.0 %<span class=\"_ _c4\"> </span>14,971,988<span class=\"_ _d4\"> </span>100.0 %Specification o<span class=\"_ _6\"></span>f the Group\u2019s r<span class=\"_ _0\"></span>evenues by curr<span class=\"_ _6\"></span>ency (NOK 1,000):<span class=\"_ _194\"> </span>2022<span class=\"_ _95\"> </span>%<span class=\"_ _1cf\"> </span>2021<span class=\"_ _95\"> </span>%NOK<span class=\"_ _1d4\"> </span>4,318,522<span class=\"_ _ba\"> </span>21.5 %<span class=\"_ _fe\"> </span>3,886,962<span class=\"_ _b9\"> </span>26.0 %JPY<span class=\"_ _1d5\"> </span>1,046,147<span class=\"_ _129\"> </span>5.2 %<span class=\"_ _d4\"> </span>835,185<span class=\"_ _129\"> </span>5.6 %GBP<span class=\"_ _1d6\"> </span>253,989<span class=\"_ _129\"> </span>1.3 %<span class=\"_ _d4\"> </span>122,535<span class=\"_ _129\"> </span>0.8 %USD<span class=\"_ _180\"> </span>7,371,387<span class=\"_ _b9\"> </span>36.7 %<span class=\"_ _69\"> </span>5,256,281<span class=\"_ _b9\"> </span>35.1 %EUR<span class=\"_ _180\"> </span>6,315,563<span class=\"_ _b9\"> </span>31.5 %<span class=\"_ _69\"> </span>4,238,755<span class=\"_ _b9\"> </span>28.3 %SEK<span class=\"_ _166\"> </span>310,512<span class=\"_ _11e\"> </span>1.5 %<span class=\"_ _bd\"> </span>261,451<span class=\"_ _129\"> </span>1.7 %KRW<span class=\"_ _1d7\"> </span><span class=\"ls0 ws0\">67,651<span class=\"_ _129\"> </span>0.3 %<span class=\"_ _62\"> </span>61,158<span class=\"_ _129\"> </span>0.4 %</span>CAD<span class=\"_ _1d8\"> </span>347,875<span class=\"_ _129\"> </span>1.7 %<span class=\"_ _d4\"> </span>310,149<span class=\"_ _129\"> </span>2.1 %CHF<span class=\"_ _1d9\"> </span>2,167<span class=\"_ _129\"> </span>0.0 %<span class=\"_ _7c\"> </span>0<span class=\"_ _129\"> </span>0.0 %ISK<span class=\"_ _17e\"> </span>36,301<span class=\"_ _11e\"> </span>0.2 %<span class=\"_ _80\"> </span>-488<span class=\"_ _11e\"> </span>0.0 %T<span class=\"_ _c\"></span>otal Re<span class=\"_ _0\"></span>venues from c<span class=\"_ _0\"></span>ontracts with cus<span class=\"_ _6\"></span>tomers<span class=\"_ _1cd\"> </span>20,070,115<span class=\"_ _d4\"> </span>100.0 %<span class=\"_ _c4\"> </span>14,971,988<span class=\"_ _d4\"> </span>100.0 %NOTE 2.3 <span class=\"_ _1d\"> </span> <span class=\"_\"> </span><span class=\"fsa fc4 ls0\">Salary and personnel expenses</span>Salary and personnel e<span class=\"_ _6\"></span>xpenses: NOK 1,000<span class=\"_ _82\"> </span>2022<span class=\"_ _1cf\"> </span>2021Salaries and other short-1,548,764<span class=\"_ _69\"> </span>1,268,190term emplo<span class=\"_ _6\"></span>yee bene<span class=\"_ _6\"></span>fitsSocial security expenses<span class=\"_ _ff\"> </span>117,907<span class=\"_ _62\"> </span>92,055Pension e<span class=\"_ _0\"></span>xpenses<span class=\"_ _17a\"> </span>92,498<span class=\"_ _62\"> </span>68,307Employ<span class=\"_ _6\"></span>ee share schemes 54,266<span class=\"_ _62\"> </span>55,534charged t<span class=\"_ _0\"></span>o expensesOther benefits<span class=\"_ _199\"> </span>80,329<span class=\"_ _ab\"> </span>55,600T<span class=\"_ _c\"></span>otal<span class=\"_ _1da\"> </span>1,893,764<span class=\"_ _60\"> </span>1,539,686A<span class=\"_ _0\"></span>ver<span class=\"_ _6\"></span>age number of full-time 2,266<span class=\"_ _b6\"> </span>1,960employ<span class=\"_ _6\"></span>ee equivalen<span class=\"_ _6\"></span>t in the GroupAuditor:Br<span class=\"_ _6\"></span>eakdo<span class=\"_ _6\"></span>wn of t<span class=\"_ _6\"></span>otal audit<span class=\"_ _6\"></span>or\u2019<span class=\"_ _0\"></span>s fee:12022 \u2013 NOK 1,000<span class=\"_ _1db\"> </span>EY<span class=\"_ _86\"> </span>OthersAudit services<span class=\"_ _125\"> </span>5,979<span class=\"_ _64\"> </span>981Other certification services<span class=\"_ _1dc\"> </span>1,524<span class=\"_ _10\"> </span>50T<span class=\"_ _c\"></span>ax advisory services<span class=\"_ _17a\"> </span>359<span class=\"_ _99\"> </span>0Other non-audit services<span class=\"_ _12b\"> </span>2,186<span class=\"_ _64\"> </span>123T<span class=\"_ _c\"></span>otal 2022<span class=\"_ _41\"> </span>10,048<span class=\"_ _a0\"> </span>1,15412021 \u2013 NOK 1,000<span class=\"_ _1db\"> </span>EY<span class=\"_ _86\"> </span>OthersAudit services<span class=\"_ _125\"> </span>2,269<span class=\"_ _b6\"> </span>2,192Other certification services<span class=\"_ _1dd\"> </span>562<span class=\"_ _7c\"> </span>0T<span class=\"_ _c\"></span>ax advisory services<span class=\"_ _17a\"> </span>490<span class=\"_ _99\"> </span>0Other non-audit services<span class=\"_ _1b\"> </span>244<span class=\"_ _19\"> </span>250T<span class=\"_ _c\"></span>otal 2021<span class=\"_ _10b\"> </span>3,565<span class=\"_ _a0\"> </span>2,4421 <span class=\"_ _48\"> </span>Some of the f<span class=\"_ _6\"></span>ees disclosed are inclusiv<span class=\"_ _0\"></span>e of V<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>.Loans and guar<span class=\"_ _0\"></span>antees gr<span class=\"_ _6\"></span>anted t<span class=\"_ _6\"></span>o employ<span class=\"_ _0\"></span>ees: NOK 1,000<span class=\"_ _40\"> </span>Loans<span class=\"_ _101\"> </span>GuaranteesEmploy<span class=\"_ _6\"></span>ees<span class=\"_ _1a5\"> </span>795<span class=\"_ _7c\"> </span>0Remuner<span class=\"_ _0\"></span>ation paid to Ex<span class=\"_ _0\"></span>ecutive Managemen<span class=\"_ _6\"></span>t and Boar<span class=\"_ _6\"></span>d of Dir<span class=\"_ _0\"></span>ectors:Re<span class=\"_ _6\"></span>f<span class=\"_ _6\"></span>erence is made t<span class=\"_ _0\"></span>o the Board'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"_ _37\"></span><span class=\"ws3a\">guidelines for r<span class=\"_ _0\"></span>emunera<span class=\"_ _6\"></span>tion and other bene<span class=\"_ _6\"></span>fits for <span class=\"ws0\">SalMar<span class=\"ls3b ws17\"> ASA'</span>s senior </span></span></span>e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>ecutives adop<span class=\"_ _6\"></span>ted by the or<span class=\"_ _0\"></span>dinary general mee<span class=\"_ _6\"></span>ting on 8 June 2021. Fix<span class=\"_ _6\"></span>ed remuner<span class=\"_ _0\"></span>ation<span class=\"_ _1df\"> </span>V<span class=\"_ _0\"></span>ariable remunera<span class=\"_ _0\"></span>tionT<span class=\"_ _c\"></span>otal fix<span class=\"_ _6\"></span>ed T<span class=\"_ _c\"></span>otal variable T<span class=\"_ _c\"></span>otal Ex<span class=\"_ _6\"></span>ecutive Managemen<span class=\"_ _6\"></span>t 2022 \u2013 NOK 1,000<span class=\"_ _1b\"> </span>Base salary<span class=\"_ _bc\"> </span>Pension<span class=\"_ _91\"> </span>Benefitsremuner<span class=\"_ _0\"></span>ation<span class=\"_ _b3\"> </span>Sever<span class=\"_ _6\"></span>ance pay<span class=\"_ _129\"> </span>Bonus<span class=\"_ _b6\"> </span>Sharesremuner<span class=\"_ _0\"></span>ationremuner<span class=\"_ _0\"></span>ation1Frode Arn<span class=\"_ _6\"></span>tsen, CEO, former C<span class=\"_ _0\"></span>OO Industry &amp; Sales2,710<span class=\"_ _75\"> </span>84<span class=\"_ _e1\"> </span>9<span class=\"_ _35\"> </span>2,804<span class=\"_ _15b\"> </span>0<span class=\"_ _1ac\"> </span>750<span class=\"_ _1a\"> </span>765<span class=\"_ _35\"> </span>1,515<span class=\"_ _64\"> </span>4,3192Linda Litlekals\u00f8y A<span class=\"_ _0\"></span>ase, CEO2,576<span class=\"_ _75\"> </span>55<span class=\"_ _1a\"> </span>117<span class=\"_ _18a\"> </span>2,749<span class=\"_ _35\"> </span>6,643<span class=\"_ _35\"> </span>1,800<span class=\"_ _e1\"> </span>0<span class=\"_ _187\"> </span>8,443<span class=\"_ _ad\"> </span>11,1913Gustav Witz<span class=\"_ _0\"></span>\u00f8e, CEO1,090<span class=\"_ _75\"> </span>34<span class=\"_ _e1\"> </span>3<span class=\"_ _35\"> </span>1,127<span class=\"_ _15b\"> </span>0<span class=\"_ _e1\"> </span>0<span class=\"_ _e1\"> </span>0<span class=\"_ _15b\"> </span>0<span class=\"_ _64\"> </span>1,1274Ulrik S<span class=\"_ _6\"></span>tein<span class=\"_ _0\"></span>vik, CFO, former Dir<span class=\"_ _6\"></span>ector Business Impr<span class=\"_ _6\"></span>ov<span class=\"_ _6\"></span>ement2,081<span class=\"_ _75\"> </span>80<span class=\"_ _e1\"> </span>9<span class=\"_ _35\"> </span>2,170<span class=\"_ _15b\"> </span>0<span class=\"_ _1ac\"> </span>670<span class=\"_ _1a\"> </span>673<span class=\"_ _35\"> </span>1,343<span class=\"_ _64\"> </span>3,5145Gunnar Nielsen, CFO1,583<span class=\"_ _75\"> </span>18<span class=\"_ _e1\"> </span>6<span class=\"_ _35\"> </span>1,607<span class=\"_ _15b\"> </span>0<span class=\"_ _e1\"> </span>0<span class=\"_ _e1\"> </span>0<span class=\"_ _15b\"> </span>0<span class=\"_ _64\"> </span>1,6076T<span class=\"_ _0\"></span>rine S\u00e6ther Romuld, CFO &amp; C<span class=\"_ _0\"></span>OO1,051<span class=\"_ _75\"> </span>31<span class=\"_ _e1\"> </span>2<span class=\"_ _35\"> </span>1,084<span class=\"_ _15b\"> </span>0<span class=\"_ _18a\"> </span>2,943<span class=\"_ _15b\"> </span>0<span class=\"_ _18a\"> </span>2,943<span class=\"_ _31\"> </span>4,028Roger Bekk<span class=\"_ _0\"></span>en, COO<span class=\"_ _120\"> </span>2,454<span class=\"_ _93\"> </span>91<span class=\"_ _15b\"> </span>9<span class=\"_ _35\"> </span>2,555<span class=\"_ _e1\"> </span>0<span class=\"_ _1a\"> </span>700<span class=\"_ _1a\"> </span>782<span class=\"_ _35\"> </span>1,482<span class=\"_ _64\"> </span>4,0377Simon Andre S\u00f8bs<span class=\"_ _0\"></span>tad, COO Sales &amp; Industry1,413<span class=\"_ _75\"> </span>45<span class=\"_ _93\"> </span>11<span class=\"_ _187\"> </span>1,468<span class=\"_ _e1\"> </span>0<span class=\"_ _1a\"> </span>380<span class=\"_ _1a\"> </span>428<span class=\"_ _1a\"> </span>808<span class=\"_ _64\"> </span>2,2777Eva Haugen, Dir<span class=\"_ _0\"></span>ector Quality Management/HSE1,384<span class=\"_ _75\"> </span>79<span class=\"_ _e1\"> </span>9<span class=\"_ _35\"> </span>1,473<span class=\"_ _15b\"> </span>0<span class=\"_ _1ac\"> </span>360<span class=\"_ _1a\"> </span>460<span class=\"_ _1a\"> </span>820<span class=\"_ _64\"> </span>2,2927Arthur Wisniewski, Dir<span class=\"_ _6\"></span>ector Human R<span class=\"_ _6\"></span>esour<span class=\"_ _6\"></span>ce Management1,660<span class=\"_ _75\"> </span>75<span class=\"_ _e1\"> </span>9<span class=\"_ _35\"> </span>1,745<span class=\"_ _15b\"> </span>0<span class=\"_ _1ac\"> </span>600<span class=\"_ _1a\"> </span>451<span class=\"_ _35\"> </span>1,051<span class=\"_ _64\"> </span>2,7967Runar Sivertsen, Chie<span class=\"_ _6\"></span>f S<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>egy Officer1,432<span class=\"_ _75\"> </span>75<span class=\"_ _e1\"> </span>9<span class=\"_ _35\"> </span>1,516<span class=\"_ _15b\"> </span>0<span class=\"_ _1ac\"> </span>535<span class=\"_ _1a\"> </span>358<span class=\"_ _1a\"> </span>893<span class=\"_ _64\"> </span>2,409T<span class=\"_ _c\"></span>otal earned 2022<span class=\"_ _1de\"> </span>25,077<span class=\"_ _34\"> </span>668<span class=\"_ _134\"> </span>196<span class=\"_ _76\"> </span>25,941<span class=\"_ _af\"> </span>6,643<span class=\"_ _25\"> </span>9,738<span class=\"_ _af\"> </span>3,917<span class=\"_ _76\"> </span>13,655<span class=\"_ _63\"> </span>39,5961 <span class=\"_ _48\"> </span>From 24 Oct<span class=\"_ _6\"></span>ober 2022.2 <span class=\"_ _48\"> </span>From 9 Ma<span class=\"_ _6\"></span>y 2022 to 23 Oct<span class=\"_ _6\"></span>ober 2022. Ms Aase had a sev<span class=\"_ _0\"></span>erance agreemen<span class=\"_ _6\"></span>t  of one y<span class=\"_ _6\"></span>ear fixed and v<span class=\"_ _6\"></span>ariable r<span class=\"_ _6\"></span>emunera<span class=\"_ _6\"></span>tion. 2/3 of the se<span class=\"_ _6\"></span>ver<span class=\"_ _6\"></span>ance pay has been se<span class=\"_ _6\"></span>ttled as per 31.12.2022. The remaining amoun<span class=\"_ _6\"></span>t of NOK 2.331 million r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to sev<span class=\"_ _6\"></span>erance pa<span class=\"_ _6\"></span>y will be settled during 2023.3 Unti<span class=\"ws0\">l 9 Ma<span class=\"_ _6\"></span>y 2022</span>4 <span class=\"_ _48\"> </span>From 27 Oct<span class=\"_ _6\"></span>ober 20225 <span class=\"_ _48\"> </span>From 1 April 2022 t<span class=\"_ _6\"></span>o 26 October 20226 <span class=\"_ _48\"> </span>Until 31 Mar<span class=\"_ _0\"></span>ch 2022Fix<span class=\"_ _6\"></span>ed remuner<span class=\"_ _0\"></span>ation<span class=\"_ _1df\"> </span>V<span class=\"_ _0\"></span>ariable remunera<span class=\"_ _0\"></span>tion7 <span class=\"_ _48\"> </span>From 28 Oct<span class=\"_ _6\"></span>ober 2022T<span class=\"_ _c\"></span>otal fix<span class=\"_ _6\"></span>ed T<span class=\"_ _c\"></span>otal variable Ex<span class=\"_ _6\"></span>ecutive Managemen<span class=\"_ _6\"></span>t 2021 \u2013 NOK 1,000<span class=\"_ _2c\"> </span>Base salary<span class=\"_ _4e\"> </span>Pension<span class=\"_ _2f\"> </span>Benefitsremuner<span class=\"_ _0\"></span>ation<span class=\"_ _99\"> </span>Bonus<span class=\"_ _8e\"> </span>Sharesremuner<span class=\"_ _0\"></span>ation<span class=\"_ _d2\"> </span>T<span class=\"_ _c\"></span>otal r<span class=\"_ _6\"></span>emunera<span class=\"_ _6\"></span>tionGustav Witz<span class=\"_ _0\"></span>\u00f8e, CEO<span class=\"_ _b7\"> </span>2,011<span class=\"_ _95\"> </span>70<span class=\"_ _14d\"> </span>10<span class=\"_ _22\"> </span>2,090<span class=\"_ _55\"> </span>0<span class=\"_ _19a\"> </span>0<span class=\"_ _1e0\"> </span>0<span class=\"_ _d7\"> </span>2,090T<span class=\"_ _0\"></span>rine S\u00e6ther Romuld, CFO &amp; C<span class=\"_ _0\"></span>OO<span class=\"_ _10e\"> </span>2,939<span class=\"_ _33\"> </span>126<span class=\"_ _162\"> </span>10<span class=\"_ _22\"> </span>3,075<span class=\"_ _ff\"> </span>650<span class=\"_ _ba\"> </span>1,336<span class=\"_ _9c\"> </span>1,986<span class=\"_ _d7\"> </span>5,061Frode Arn<span class=\"_ _6\"></span>tsen, C<span class=\"_ _6\"></span>OO Sales &amp; Industry<span class=\"_ _131\"> </span>2,194<span class=\"_ _95\"> </span>78<span class=\"_ _be\"> </span>10<span class=\"_ _32\"> </span>2,282<span class=\"_ _ff\"> </span>650<span class=\"_ _ba\"> </span>1,562<span class=\"_ _9c\"> </span>2,212<span class=\"_ _d7\"> </span>4,494Ulrik S<span class=\"_ _6\"></span>tein<span class=\"_ _0\"></span>vik, Director Business Impr<span class=\"_ _0\"></span>ovement<span class=\"_ _54\"> </span>1,931<span class=\"_ _15a\"> </span>74<span class=\"_ _162\"> </span>10<span class=\"_ _22\"> </span>2,014<span class=\"_ _ff\"> </span>650<span class=\"_ _ba\"> </span>1,374<span class=\"_ _9c\"> </span>2,024<span class=\"_ _50\"> </span>4,039Roger Bekk<span class=\"_ _0\"></span>en, COO Farming<span class=\"_ _1e1\"> </span>2,247<span class=\"_ _1e2\"> </span>85<span class=\"_ _14d\"> </span>47<span class=\"_ _22\"> </span>2,379<span class=\"_ _ff\"> </span>650<span class=\"_ _b9\"> </span>1,601<span class=\"_ _9c\"> </span>2,251<span class=\"_ _d7\"> </span>4,629T<span class=\"_ _c\"></span>otal earned 2021<span class=\"_ _1e3\"> </span>11,321<span class=\"_ _8b\"> </span>433<span class=\"_ _be\"> </span>85<span class=\"_ _14d\"> </span>11,840<span class=\"_ _7d\"> </span>2,600<span class=\"_ _ab\"> </span>5,873<span class=\"_ _be\"> </span>8,473<span class=\"_ _e1\"> </span>20,313Board o<span class=\"_ _0\"></span>f Directors 2022 - NOK 1,000<span class=\"_ _1de\"> </span>Annual base fee<span class=\"_ _8\"> </span>Audit and Risk C<span class=\"_ _6\"></span>ommittee<span class=\"_ _e5\"> </span>Nomination Committee<span class=\"_ _8e\"> </span>Salary and benefits<span class=\"_ _4e\"> </span>T<span class=\"_ _c\"></span>otal r<span class=\"_ _6\"></span>emunera<span class=\"_ _6\"></span>tionGustav Witz<span class=\"_ _6\"></span>\u00f8e, Chair of the Boar<span class=\"_ _0\"></span>d (from 8 June 2022)<span class=\"_ _189\"> </span>260<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1d1\"> </span>260Leif Inge Nor<span class=\"_ _0\"></span>dhammer, Boar<span class=\"_ _6\"></span>d member (Chair of the Boar<span class=\"_ _0\"></span>d until 8 June 2022)<span class=\"_ _1e5\"> </span>395<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1d1\"> </span>395Margr<span class=\"_ _0\"></span>ethe Hauge, Vice-Chair of the Boar<span class=\"_ _0\"></span>d<span class=\"_ _1a4\"> </span>283<span class=\"_ _1e6\"> </span>123<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1d1\"> </span>405Arnhild Holstad, Boar<span class=\"_ _0\"></span>d member (from 8 June 2022)<span class=\"_ _1e7\"> </span>145<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1d1\"> </span>145Morten L<span class=\"_ _0\"></span>oktu, Board member (fr<span class=\"_ _6\"></span>om 8 June 2022)<span class=\"_ _1e8\"> </span>145<span class=\"_ _2a\"> </span>43<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1d1\"> </span>188Employ<span class=\"_ _6\"></span>ee repr<span class=\"_ _0\"></span>esentativ<span class=\"_ _6\"></span>esSimon Andre S\u00f8bs<span class=\"_ _6\"></span>tad, Boar<span class=\"_ _6\"></span>d Member<span class=\"_ _1e9\"> </span>141<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _16\"> </span>2,277<span class=\"_ _104\"> </span>2,418T<span class=\"_ _0\"></span>one Ingebrigtsen, Boar<span class=\"_ _6\"></span>d Member<span class=\"_ _1ea\"> </span>141<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _16\"> </span>1,311<span class=\"_ _104\"> </span>1,453Nomination CommitteeBj\u00f8rn M. Wiggen, Chair of the Nomina<span class=\"_ _6\"></span>tion Committ<span class=\"_ _6\"></span>ee<span class=\"_ _1eb\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _2a\"> </span>41<span class=\"_ _1e4\"> </span>0<span class=\"_ _2a\"> </span>41Endre K<span class=\"_ _0\"></span>olbj\u00f8rnsen<span class=\"_ _1ec\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _2a\"> </span>26<span class=\"_ _1e4\"> </span>0<span class=\"_ _2a\"> </span>26Karianne O. T<span class=\"_ _0\"></span>ung<span class=\"_ _1ed\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _2a\"> </span>26<span class=\"_ _1e4\"> </span>0<span class=\"_ _2a\"> </span>26Former members o<span class=\"_ _6\"></span>f the Board o<span class=\"_ _6\"></span>f Direct<span class=\"_ _6\"></span>ors and the Nomination CommitteeMagnus Dybvad, Boar<span class=\"_ _0\"></span>d Member (until 8 June 2022)<span class=\"_ _1ee\"> </span>138<span class=\"_ _2a\"> </span>40<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1d1\"> </span>178Linda Litlekals\u00f8y A<span class=\"_ _6\"></span>ase, Boar<span class=\"_ _6\"></span>d Member (former r<span class=\"_ _6\"></span>epresen<span class=\"_ _6\"></span>tativ<span class=\"_ _6\"></span>e until 9 Ma<span class=\"_ _6\"></span>y 2022)<span class=\"_ _107\"> </span>138<span class=\"_ _ae\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _e\"> </span>11,191<span class=\"_ _1ef\"> </span>11,329T<span class=\"_ _0\"></span>otal r<span class=\"_ _0\"></span>emuneration 2022<span class=\"_ _1f0\"> </span>1,785<span class=\"_ _1f1\"> </span>205<span class=\"_ _2a\"> </span>92<span class=\"_ _1b\"> </span>14,779<span class=\"_ _1b\"> </span>16,861Board o<span class=\"_ _0\"></span>f Directors 2021 \u2013 NOK 1,000<span class=\"_ _1f2\"> </span>Annual base fee<span class=\"_ _8\"> </span>Audit and Risk Committee<span class=\"_ _e5\"> </span>Nomination Committee<span class=\"_ _86\"> </span>Salary and benefits<span class=\"_ _4e\"> </span>T<span class=\"_ _c\"></span>otal remuner<span class=\"_ _0\"></span>ationLeif Inge Nor<span class=\"_ _0\"></span>dhammer, Chair of the Boar<span class=\"_ _0\"></span>d (Chair of the Boar<span class=\"_ _6\"></span>d from 8 June 2021)<span class=\"_ _c2\"> </span>375<span class=\"_ _159\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e6\"> </span>375Margr<span class=\"_ _0\"></span>ethe Hauge, Vice-Chair of the Boar<span class=\"_ _0\"></span>d<span class=\"_ _197\"> </span>263<span class=\"_ _1e6\"> </span>110<span class=\"_ _1e4\"> </span>0<span class=\"_ _159\"> </span>0<span class=\"_ _1d1\"> </span>373Linda Litlekals\u00f8y A<span class=\"_ _6\"></span>ase, Boar<span class=\"_ _6\"></span>d Member<span class=\"_ _1f3\"> </span>263<span class=\"_ _1e4\"> </span>0<span class=\"_ _159\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e6\"> </span>263Magnus Dybvad, Boar<span class=\"_ _0\"></span>d Member (from 8 June 2021)<span class=\"_ _136\"> </span>138<span class=\"_ _1e4\"> </span>0<span class=\"_ _159\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e6\"> </span>138Employ<span class=\"_ _6\"></span>ee repr<span class=\"_ _6\"></span>esenta<span class=\"_ _6\"></span>tivesSimon Andre S\u00f8bs<span class=\"_ _6\"></span>tad, Boar<span class=\"_ _6\"></span>d Member<span class=\"_ _1f4\"> </span>69<span class=\"_ _1e4\"> </span>0<span class=\"_ _159\"> </span>0<span class=\"_ _16\"> </span>2,492<span class=\"_ _12f\"> </span>2,561T<span class=\"_ _0\"></span>one Ingebrigtsen, Boar<span class=\"_ _6\"></span>d Member<span class=\"_ _1f5\"> </span>69<span class=\"_ _1e4\"> </span>0<span class=\"_ _159\"> </span>0<span class=\"_ _1d1\"> </span>959<span class=\"_ _12f\"> </span>1,028Nomination CommitteeBj\u00f8rn M. Wiggen, Chair of the Nomina<span class=\"_ _6\"></span>tion Committ<span class=\"_ _6\"></span>ee<span class=\"_ _1f6\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _a6\"> </span>40<span class=\"_ _1e4\"> </span>0<span class=\"_ _a6\"> </span>40Endre K<span class=\"_ _0\"></span>olbj\u00f8rnsen<span class=\"_ _1f7\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _a6\"> </span>25<span class=\"_ _1e4\"> </span>0<span class=\"_ _a6\"> </span>25Karianne O. T<span class=\"_ _0\"></span>ung (from 8 June 2021)<span class=\"_ _1f8\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _a6\"> </span>13<span class=\"_ _1e4\"> </span>0<span class=\"_ _a6\"> </span>13Former members o<span class=\"_ _6\"></span>f the Board o<span class=\"_ _6\"></span>f Direct<span class=\"_ _6\"></span>ors and the Nomination CommitteeT<span class=\"_ _0\"></span>onje E. Foss, Boar<span class=\"_ _6\"></span>d Member (former r<span class=\"_ _0\"></span>epresenta<span class=\"_ _6\"></span>tive until 11 No<span class=\"_ _6\"></span>vember 2021)<span class=\"_ _ea\"> </span>263<span class=\"_ _a6\"> </span>75<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e6\"> </span>338A<span class=\"_ _6\"></span>tle Eide, Chair of the boar<span class=\"_ _0\"></span>d (former repr<span class=\"_ _0\"></span>esentative un<span class=\"_ _6\"></span>til 8 June 2021)<span class=\"_ _19d\"> </span>225<span class=\"_ _1e4\"> </span>0<span class=\"_ _159\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e6\"> </span>225Brit Elin Soleng, Employ<span class=\"_ _6\"></span>ee repr<span class=\"_ _0\"></span>esentative (f<span class=\"_ _6\"></span>ormer repr<span class=\"_ _0\"></span>esentative un<span class=\"_ _6\"></span>til 8 June 2021)<span class=\"_ _1cd\"> </span>63<span class=\"_ _159\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e6\"> </span>766<span class=\"_ _1f9\"> </span>828Jon Erik Ros<span class=\"_ _6\"></span>voll, Employ<span class=\"_ _0\"></span>ee represen<span class=\"_ _6\"></span>tativ<span class=\"_ _6\"></span>e (former r<span class=\"_ _6\"></span>epresen<span class=\"_ _6\"></span>tativ<span class=\"_ _6\"></span>e until 8 June 2021)<span class=\"_ _4b\"> </span>63<span class=\"_ _1e4\"> </span>0<span class=\"_ _159\"> </span>0<span class=\"_ _1d1\"> </span>786<span class=\"_ _1f9\"> </span>849Anne Kathrine Slung\u00e5r<span class=\"_ _0\"></span>d, Nomination Committ<span class=\"_ _6\"></span>ee (former r<span class=\"_ _6\"></span>epresen<span class=\"_ _6\"></span>tativ<span class=\"_ _6\"></span>e until 8 June 2021)<span class=\"_ _5a\"> </span>13<span class=\"_ _1e4\"> </span>0<span class=\"_ _159\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1fa\"> </span>13T<span class=\"_ _0\"></span>otal r<span class=\"_ _0\"></span>emuneration 2021<span class=\"_ _1fb\"> </span>1,800<span class=\"_ _1f1\"> </span>185<span class=\"_ _2a\"> </span>78<span class=\"_ _dc\"> </span>5,003<span class=\"_ _dc\"> </span>7,066NOTE 2.<span class=\"_ _6\"></span>4 <span class=\"_ _1d\"> </span> <span class=\"_ _44\"> </span><span class=\"fsa fc4 ls0\">Share<span class=\"_ _1\"></span>-based incentiv<span class=\"_ _6\"></span>e scheme</span>Acc<span class=\"_ _0\"></span>ounting policies The Group has <span class=\"ws0\">a <span class=\"_ _0\"></span><span class=\"ws26\">shar<span class=\"_ _6\"></span>e-based incentiv<span class=\"_ _6\"></span>e scheme, whereby the c<span class=\"_ _0\"></span>ompa<span class=\"ws0\">-</span></span></span>nies r<span class=\"_ _6\"></span>eceive services fr<span class=\"_ _6\"></span>om the employ<span class=\"_ _6\"></span>ees in r<span class=\"_ _6\"></span>eturn f<span class=\"_ _6\"></span>or Res<span class=\"_ _6\"></span>tricted Shar<span class=\"_ _0\"></span>e Units (RSUs) in the Group. The fair v<span class=\"_ _0\"></span>alue of the services receiv<span class=\"_ _6\"></span>ed by the business units from the emplo<span class=\"_ _0\"></span>yees in re<span class=\"_ _0\"></span>turn for the RSU entitlemen<span class=\"_ _6\"></span>ts awar<span class=\"_ _6\"></span>ded is r<span class=\"_ _6\"></span>ecognised as an e<span class=\"_ _0\"></span>xpense. The fair value o<span class=\"_ _0\"></span>f RSU entitlements is es<span class=\"_ _6\"></span>tablished when the<span class=\"_ _6\"></span>y are<span class=\"_ _6\"></span> gr<span class=\"_ _6\"></span>ant<span class=\"_ _6\"></span>ed. The fair value o<span class=\"_ _6\"></span>f RSU entitlemen<span class=\"_ _6\"></span>ts that ar<span class=\"_ _0\"></span>e not at mark<span class=\"_ _0\"></span>et terms ar<span class=\"_ _0\"></span>e valued at the shar<span class=\"_ _0\"></span>e price in eff<span class=\"_ _6\"></span>ect when the RSUs ar<span class=\"_ _6\"></span>e gr<span class=\"_ _6\"></span>ant<span class=\"_ _6\"></span>ed. The probability o<span class=\"_ _6\"></span>f the performance crit<span class=\"_ _0\"></span>eria being met is con<span class=\"ls0 ws0\">-</span>sider<span class=\"_ _6\"></span>d when assessing how man<span class=\"_ _0\"></span>y RSU entitlements will be r<span class=\"_ _0\"></span>edeemed.<span class=\"_ _1\"></span> The fair value o<span class=\"_ _6\"></span>f RSU entitlemen<span class=\"_ _0\"></span>ts that are no<span class=\"_ _0\"></span>t at marke<span class=\"_ _0\"></span>t terms is calculat<span class=\"_ _0\"></span>ed using <span class=\"ws20\">a <span class=\"_ _37\"></span></span>Monte-Carlo simula<span class=\"_ _0\"></span>tion. The most important input data when calcula<span class=\"_ _6\"></span>ting the value o<span class=\"_ _6\"></span>f RSU entitlemen<span class=\"_ _0\"></span>ts are the shar<span class=\"_ _6\"></span>e price on the dat<span class=\"_ _6\"></span>e they ar<span class=\"_ _0\"></span>e awarded, v<span class=\"_ _6\"></span>olatility<span class=\"_ _6\"></span>, risk-fr<span class=\"_ _6\"></span>ee int<span class=\"_ _6\"></span>eres<span class=\"_ _0\"></span>t, e<span class=\"_ _6\"></span>xpected yield and accrual period.The value is es<span class=\"_ _6\"></span>tablished when they ar<span class=\"_ _0\"></span>e grant<span class=\"_ _0\"></span>ed and charged in pr<span class=\"_ _6\"></span>ofit and loss ov<span class=\"_ _6\"></span>er the RSU'<span class=\"_ _0\"></span><span class=\"ws1f\">s <span class=\"_ _6\"></span><span class=\"ws26\">ves<span class=\"_ _6\"></span>ting period, with <span class=\"ws1f\">a <span class=\"_ _6\"></span><span class=\"ws26\">corr<span class=\"_ _0\"></span>esponding increase </span></span></span></span>in paid-in equity.  Employ<span class=\"_ _6\"></span>ers' national insur<span class=\"_ _0\"></span>ance contributions ar<span class=\"_ _0\"></span>e r<span class=\"_ _6\"></span>ecognised o<span class=\"_ _6\"></span>ver the v<span class=\"_ _0\"></span>esting period.Res<span class=\"_ _6\"></span>tricted Share Unit Plan (RSU): In acc<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>dance with the authorisation gr<span class=\"_ _0\"></span>anted by the c<span class=\"_ _0\"></span>ompany'<span class=\"_ _0\"></span><span class=\"ws2b\">s Annual </span>Gener<span class=\"_ _6\"></span>al Meeting, <span class=\"ws0\">SalMar<span class=\"ls3b ws167\"> ASA'</span>s <span class=\"_ _1\"></span></span>Boar<span class=\"_ _6\"></span>d of Dir<span class=\"_ _0\"></span>ectors has implement<span class=\"_ _6\"></span>ed a <span class=\"_ _0\"></span><span class=\"ws26\">share-based incentiv<span class=\"_ _0\"></span>e scheme (Restrict<span class=\"_ _6\"></span>ed Share Unit Plan) f<span class=\"_ _6\"></span>or senior </span>e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>ecutives and k<span class=\"_ _0\"></span>ey personnel employ<span class=\"_ _6\"></span>ed by the compan<span class=\"_ _0\"></span>y and its sub<span class=\"ws0\">-</span>sidiaries. As at 31 December 2022, the scheme enc<span class=\"_ _0\"></span>ompassed up to 297,503 shar<span class=\"_ _6\"></span>es and has <span class=\"ws0\">a </span>term o<span class=\"_ _0\"></span>f three years. The c<span class=\"_ _0\"></span>ompany'<span class=\"_ _0\"></span><span class=\"ws0\">s boar<span class=\"_ _0\"></span>d </span>members do not r<span class=\"_ _0\"></span>eceive RSUs, with the e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>ception o<span class=\"_ _6\"></span>f those elected by the employ<span class=\"_ _6\"></span>ees, who may tak<span class=\"_ _0\"></span>e part in the progr<span class=\"_ _6\"></span>amme in their capacity as employ<span class=\"_ _6\"></span>ees. The c<span class=\"_ _6\"></span>ompany'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"_ _37\"></span><span class=\"ws4d\">obligations under the scheme will be </span></span>c<span class=\"_ _6\"></span>ov<span class=\"_ _6\"></span>ered by its e<span class=\"_ _0\"></span>xisting holding of tr<span class=\"_ _0\"></span>easury shares.Participan<span class=\"_ _0\"></span>ts of the plan are gr<span class=\"_ _0\"></span>anted R<span class=\"_ _0\"></span>estricted Shar<span class=\"_ _6\"></span>e Units (RSUs) fr<span class=\"_ _6\"></span>ee of char<span class=\"_ _6\"></span>ge. These will be r<span class=\"_ _6\"></span>eleased and trans<span class=\"_ _0\"></span>ferr<span class=\"_ _6\"></span>ed as shares t<span class=\"_ _0\"></span>o participants a<span class=\"_ _6\"></span>fter an v<span class=\"_ _0\"></span>esting period subject to pr<span class=\"_ _6\"></span>edefined perf<span class=\"_ _0\"></span>or<span class=\"ls0 ws0\">-</span>mance criteria. The shar<span class=\"_ _0\"></span>es are then tr<span class=\"_ _0\"></span>ansferr<span class=\"_ _0\"></span>ed to the employ<span class=\"_ _6\"></span>ee fr<span class=\"_ _6\"></span>ee of char<span class=\"_ _0\"></span>ge. The plan comprises thr<span class=\"_ _6\"></span>ee ves<span class=\"_ _6\"></span>ting periods of<span class=\"_ _0\"></span>, r<span class=\"_ _6\"></span>espectively<span class=\"_ _6\"></span>, one, two and thr<span class=\"_ _0\"></span>ee calendar years. Each ves<span class=\"_ _6\"></span>ting period co<span class=\"_ _0\"></span>vers 1/3 of the t<span class=\"_ _6\"></span>otal annual RSUs in the plan. One RSU a<span class=\"_ _0\"></span>ffor<span class=\"_ _6\"></span>ds <span class=\"ws0\">a <span class=\"_ _1\"></span>c<span class=\"_ _6\"></span>ontingen<span class=\"_ _6\"></span>t </span>entitlemen<span class=\"_ _0\"></span>t to one share. Th<span class=\"_ _6\"></span>e awar<span class=\"_ _6\"></span>d of RSUs in each o<span class=\"_ _6\"></span>f the thr<span class=\"_ _6\"></span>ee ves<span class=\"_ _6\"></span>ting periods res<span class=\"_ _0\"></span>ts on the following perf<span class=\"_ _6\"></span>ormance criteria: \u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">1/3 of the RSUs will v<span class=\"_ _6\"></span>est irr<span class=\"_ _6\"></span>espective o<span class=\"_ _6\"></span>f the </span>performance crit<span class=\"_ _0\"></span>eria. \u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">1/3 of the RSUs will v<span class=\"_ _6\"></span>est pr<span class=\"_ _6\"></span>ovided tha<span class=\"_ _6\"></span>t SalMar </span>achiev<span class=\"_ _6\"></span>es a bett<span class=\"_ _0\"></span>er EBIT/kg ratio than o<span class=\"_ _0\"></span>ther aquaculture ent<span class=\"_ _0\"></span>erprises listed on the Oslo S<span class=\"_ _0\"></span>tock Ex<span class=\"_ _0\"></span>change during the vest<span class=\"_ _1\"></span><span class=\"ls0 ws0\">ing period. </span>\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">1/3 of the RSUs will v<span class=\"_ _6\"></span>est pr<span class=\"_ _6\"></span>ovided tha<span class=\"_ _6\"></span>t SalMar\u2019<span class=\"_ _0\"></span>s shares </span>deliver a higher t<span class=\"_ _6\"></span>otal shar<span class=\"_ _0\"></span>eholder re<span class=\"_ _6\"></span>turn (TSR) than a defined gr<span class=\"_ _0\"></span>oup of compar<span class=\"_ _0\"></span>able companies during the vest<span class=\"_ _1\"></span><span class=\"ls0 ws0\">ing period. </span>The plan stipula<span class=\"_ _6\"></span>tes tha<span class=\"_ _6\"></span>t RSUs will ves<span class=\"_ _6\"></span>t only if the participant is s<span class=\"_ _6\"></span>till an employ<span class=\"_ _6\"></span>ee of the Gr<span class=\"_ _0\"></span>oup. The total gains fr<span class=\"_ _0\"></span>om released RSUs dur<span class=\"ws0\">-</span>ing the c<span class=\"_ _6\"></span>ourse of one calendar y<span class=\"_ _6\"></span>ear may no<span class=\"_ _0\"></span>t ex<span class=\"_ _0\"></span>ceed 100% of the participant\u2019<span class=\"_ _0\"></span>s basic salary. The fair value o<span class=\"_ _6\"></span>f the RSU entitlemen<span class=\"_ _6\"></span>ts is calculat<span class=\"_ _0\"></span>ed on the date the<span class=\"_ _6\"></span>y ar<span class=\"_ _6\"></span>e gran<span class=\"_ _6\"></span>ted. The t<span class=\"_ _0\"></span>otal fair value o<span class=\"_ _6\"></span>f the entitlemen<span class=\"_ _0\"></span>ts as at 31 Decem<span class=\"ws0\">-</span>ber 2022 is calculat<span class=\"_ _0\"></span>ed to be NOK 114,5 millions (2021: NOK 142,9 millions). The c<span class=\"_ _6\"></span>ost is e<span class=\"_ _6\"></span>xpesed ov<span class=\"_ _6\"></span>er the ves<span class=\"_ _6\"></span>ting period, and a <span class=\"wsfc\">total <span class=\"_ _38\"> </span>of  </span>NOK 51,8 millions was r<span class=\"_ _6\"></span>ecognised in c<span class=\"_ _0\"></span>onnection with the scheme in 2022 (2021: NOK 53,0 millions). Pro<span class=\"_ _0\"></span>visions for employ<span class=\"_ _6\"></span>ers' national insur<span class=\"_ _6\"></span>ance con<span class=\"_ _6\"></span>tributions in r<span class=\"_ _6\"></span>espect of the scheme ha<span class=\"_ _6\"></span>ve also been made. The e<span class=\"_ _6\"></span>xpense is rec<span class=\"_ _0\"></span>ognised to the ext<span class=\"_ _0\"></span>ent that the perf<span class=\"_ _6\"></span>ormance criteria ar<span class=\"_ _0\"></span>e met.The fair value o<span class=\"_ _6\"></span>f RSU entitlemen<span class=\"_ _6\"></span>ts that ar<span class=\"_ _0\"></span>e not at mark<span class=\"_ _0\"></span>et c<span class=\"_ _6\"></span>ondition is set as the shar<span class=\"_ _0\"></span>e price on the date the awar<span class=\"_ _0\"></span>d was made. The probability of the perf<span class=\"_ _6\"></span>ormance criteria being me<span class=\"_ _0\"></span>t is taken int<span class=\"_ _0\"></span>o account when assessing how man<span class=\"_ _6\"></span>y RSU entitlemen<span class=\"_ _6\"></span>ts will be r<span class=\"_ _6\"></span>edeemed. When the 2022 awar<span class=\"_ _6\"></span>d was formally made on 21 Dece<span class=\"_ _6\"></span>mber 2022, the share price was NOK 379.60. (2021: NOK 576.60). The fair value o<span class=\"_ _6\"></span>f the RSU entitlemen<span class=\"_ _6\"></span>ts that ar<span class=\"_ _0\"></span>e are a<span class=\"_ _6\"></span>t marke<span class=\"_ _0\"></span>t terms is calculat<span class=\"_ _0\"></span>ed using <span class=\"ws20\">a <span class=\"_ _37\"></span></span>Monte-Carlo simula<span class=\"_ _0\"></span>tion. The most important input data when calcula<span class=\"_ _6\"></span>ting the value o<span class=\"_ _6\"></span>f these RSU entitlemen<span class=\"_ _0\"></span>ts is the shar<span class=\"_ _6\"></span>e price on the dat<span class=\"_ _6\"></span>e the awar<span class=\"_ _6\"></span>d was made, vola<span class=\"_ _6\"></span>tility, risk-fr<span class=\"_ _0\"></span>ee int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ate, e<span class=\"_ _0\"></span>xpected yield and the ves<span class=\"_ _6\"></span>ting period. Based on the Mont<span class=\"_ _0\"></span>e-Carlo simulation, each RSU entitlemen<span class=\"_ _6\"></span>t is worth NOK 289,99 <span class=\"_ _1b6\"></span> for those awar<span class=\"_ _0\"></span>eded on 21 December 2022, NOK 544.46 for those awar<span class=\"_ _6\"></span>ded on 21 December 2021 and NOK 456.03 for those awar<span class=\"_ _0\"></span>ded on 17 December 2020.In 2022, 118,075 RSUs wer<span class=\"_ _6\"></span>e e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>cised. The marke<span class=\"_ _6\"></span>t price per shar<span class=\"_ _6\"></span>e at the time the RSUs w<span class=\"_ _6\"></span>ere e<span class=\"_ _0\"></span>xer<span class=\"_ _0\"></span>cised was NOK 338.73. Corr<span class=\"_ _6\"></span>espond<span class=\"ws0\">-</span>ingly, 129,710 RSUs w<span class=\"_ _6\"></span>ere e<span class=\"_ _0\"></span>xer<span class=\"_ _0\"></span>cised in 2021. The marke<span class=\"_ _6\"></span>t price per shar<span class=\"_ _6\"></span>e on the dat<span class=\"_ _6\"></span>e these RSUs wer<span class=\"_ _6\"></span>e e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>cised was NOK 634.93. The value o<span class=\"_ _6\"></span>f the RSUs e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>ercised is tr<span class=\"_ _0\"></span>eat<span class=\"_ _6\"></span>ed as <span class=\"ws3b\">a <span class=\"_ _37\"></span></span>salary paymen<span class=\"_ _6\"></span>t to the individual employ<span class=\"_ _6\"></span>ee.Mov<span class=\"_ _6\"></span>ements in the number o<span class=\"_ _6\"></span>f outstanding RSUs:2022<span class=\"_ _15\"> </span>20211 January<span class=\"_ _135\"> </span>234,954<span class=\"_ _9e\"> </span>265,311Gran<span class=\"_ _6\"></span>ted during the y<span class=\"_ _6\"></span>ear<span class=\"_ _f1\"> </span>184,859<span class=\"_ _9e\"> </span>107,845Released during the y<span class=\"_ _6\"></span>ear<span class=\"_ _ef\"> </span>-118,075<span class=\"_ _19a\"> </span>-129,710Forf<span class=\"_ _6\"></span>eited<span class=\"_ _13d\"> </span>-11,623<span class=\"_ _9\"> </span>-17,106Dividend adjustmen<span class=\"_ _6\"></span>t<span class=\"_ _cd\"> </span>7,388<span class=\"_ _1fc\"> </span>8,61431 December<span class=\"_ _1fd\"> </span>297,503<span class=\"_ _15a\"> </span>234,954Calculation o<span class=\"_ _6\"></span>f the year\u2019<span class=\"_ _0\"></span>s awar<span class=\"_ _6\"></span>d was based on the follo<span class=\"_ _0\"></span>wing paramet<span class=\"_ _6\"></span>ers:2022<span class=\"_ _4f\"> </span>2021Gran<span class=\"_ _6\"></span>t dat<span class=\"_ _6\"></span>e<span class=\"_ _fc\"> </span>21.12.2022<span class=\"_ _80\"> </span>20.12.2021Plan<span class=\"_ _1fe\"> </span>2022<span class=\"_ _d\"> </span>2021Share price on da<span class=\"_ _6\"></span>te o<span class=\"_ _6\"></span>f issue<span class=\"_ _ef\"> </span>379.60<span class=\"_ _e0\"> </span>576.60Weigh<span class=\"_ _0\"></span>ted aver<span class=\"_ _0\"></span>age fair values at the measuerment da<span class=\"_ _6\"></span>te<span class=\"_ _1fa\"> </span>288.99<span class=\"_ _7d\"> </span>544.46Dividend yield (%)<span class=\"_ _1e8\"> </span>0%<span class=\"_ _9c\"> </span>0%Expected v<span class=\"_ _6\"></span>olatility (%)<span class=\"_ _152\"> </span>44.76%<span class=\"_ _99\"> </span>29.61%Risk-free in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est ra<span class=\"_ _6\"></span>te (%)<span class=\"_ _e2\"> </span>3.07%<span class=\"_ _193\"> </span>1.08%Expected lif<span class=\"_ _0\"></span>etime<span class=\"_ _1f6\"> </span>1.92<span class=\"_ _d7\"> </span>1.92Mont<span class=\"_ _6\"></span>e Carlo &amp; Mont<span class=\"_ _6\"></span>e Carlo &amp; Model usedBlack-ScholesBlack-ScholesV<span class=\"_ _0\"></span>esting period for the outstanding RSUs a<span class=\"_ _6\"></span>t year end:Date gr<span class=\"_ _6\"></span>anted<span class=\"_ _ea\"> </span>Ves<span class=\"_ _6\"></span>ting period<span class=\"_ _1bc\"> </span>2022<span class=\"_ _1ff\"> </span>202130.01.2020<span class=\"_ _200\"> </span>2019-22<span class=\"_ _201\"> </span>-<span class=\"_ _80\"> </span>41,34717.12.2020<span class=\"_ _200\"> </span>2020-22<span class=\"_ _201\"> </span>-<span class=\"_ _80\"> </span>43,10317.12.2020<span class=\"_ _200\"> </span>2020-23<span class=\"_ _14b\"> </span>42,117<span class=\"_ _80\"> </span>43,12420.12.2021<span class=\"_ _200\"> </span>2021-22<span class=\"_ _201\"> </span>-<span class=\"_ _80\"> </span>35,72920.12.2021<span class=\"_ _200\"> </span>2021-23<span class=\"_ _14b\"> </span>35,495<span class=\"_ _80\"> </span>35,80420.12.2021<span class=\"_ _200\"> </span>2021-24<span class=\"_ _14b\"> </span>35,537<span class=\"_ _80\"> </span>35,84721.12.2022<span class=\"_ _200\"> </span>2022-23<span class=\"_ _14b\"> </span>61,397<span class=\"_ _1fc\"> </span>-21.12.2022<span class=\"_ _200\"> </span>2022-24<span class=\"_ _14b\"> </span>61,435<span class=\"_ _1fc\"> </span>-21.12.2022<span class=\"_ _200\"> </span>2022-25<span class=\"_ _14b\"> </span>61,522<span class=\"_ _1fc\"> </span>-Outstanding RSUs as a<span class=\"_ _6\"></span>t 31 December<span class=\"_ _202\"> </span>297,503<span class=\"_ _76\"> </span>234,954Outstanding RSUs \u2013 gr<span class=\"_ _6\"></span>oup management:Out standing<span class=\"ws0\"> </span>Dividend Outstanding per 01.01<span class=\"_ _8c\"> </span>Granted<span class=\"_ _68\"> </span>Releasedadjustmentper 31.12Frode Arn<span class=\"_ _6\"></span>tsen, CEO<span class=\"_ _24\"> </span>4,221<span class=\"_ _61\"> </span>6,369<span class=\"_ _5f\"> </span>-2,262<span class=\"_ _29\"> </span>126<span class=\"_ _61\"> </span>8,454Ulrik S<span class=\"_ _6\"></span>tein<span class=\"_ _0\"></span>vik, CFO<span class=\"_ _12b\"> </span>3,714<span class=\"_ _10f\"> </span>3,461<span class=\"_ _5f\"> </span>-1,992<span class=\"_ _29\"> </span>117<span class=\"_ _61\"> </span>5,300Roger Bekk<span class=\"_ _0\"></span>en, COO Farming<span class=\"_ _21\"> </span>4,322<span class=\"_ _61\"> </span>4,292<span class=\"_ _5f\"> </span>-2,313<span class=\"_ _29\"> </span>126<span class=\"_ _61\"> </span>6,427Simon A. S\u00f8bstad, C<span class=\"_ _0\"></span>OO 2,367<span class=\"_ _61\"> </span>2,907<span class=\"_ _203\"> </span>-1,267<span class=\"_ _25\"> </span>67<span class=\"_ _61\"> </span>4,074Sales &amp; IndustryEva J. Haugen, Dir<span class=\"_ _0\"></span>ector 2,534<span class=\"_ _61\"> </span>2,077<span class=\"_ _203\"> </span>-1,360<span class=\"_ _25\"> </span>81<span class=\"_ _61\"> </span>3,332Quality Management/ HSEArthur Wisniewski, Direct<span class=\"_ _0\"></span>or Human Resource 2,618<span class=\"_ _61\"> </span>2,492<span class=\"_ _203\"> </span>-1,334<span class=\"_ _25\"> </span>81<span class=\"_ _61\"> </span>3,857ManagementRunar Sivertsen, Chie<span class=\"_ _6\"></span>f 2,111<span class=\"_ _61\"> </span>2,492<span class=\"_ _203\"> </span>-1,060<span class=\"_ _25\"> </span>63<span class=\"_ _61\"> </span>3,606S<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>egy OfficerShare op<span class=\"_ _0\"></span>tion agreemen<span class=\"_ _6\"></span>ts - Icelandic Salmon AS: On 19 February 2021, Icelandic Salmon A<span class=\"_ _6\"></span>S gran<span class=\"_ _6\"></span>ted 205,850 shar<span class=\"_ _0\"></span>e options with an e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>cise price of NOK 115.00, r<span class=\"_ _6\"></span>espectively<span class=\"_ _6\"></span>, to CEO and k<span class=\"_ _0\"></span>ey employ<span class=\"_ _6\"></span>ees. The compan<span class=\"_ _0\"></span>y'<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws16a\">in<span class=\"_ _6\"></span>ten<span class=\"_ _0\"></span>tion is that the options will be </span></span>equity-settled. The op<span class=\"_ _6\"></span>tion holders must s<span class=\"_ _6\"></span>tay in the emplo<span class=\"_ _6\"></span>yment o<span class=\"_ _6\"></span>f the group o<span class=\"_ _6\"></span>ver <span class=\"ws0\">a </span>thr<span class=\"_ _0\"></span>ee year ves<span class=\"_ _6\"></span>ting period from the gr<span class=\"_ _0\"></span>ant dat<span class=\"_ _0\"></span>e 19 February 2021 until 19 February 2024. As at 31 December 2022 the fair value o<span class=\"_ _6\"></span>f the agr<span class=\"_ _6\"></span>eements was de<span class=\"_ _6\"></span>termined t<span class=\"_ _6\"></span>o be NOK 5,3 millions. T<span class=\"_ _c\"></span>otal amount o<span class=\"_ _0\"></span>f NOK 1,6 millions was e<span class=\"_ _6\"></span>xpensed as other emplo<span class=\"_ _6\"></span>yee bene<span class=\"_ _6\"></span>fits, with a corr<span class=\"_ _0\"></span>esponding entry to o<span class=\"_ _0\"></span>ther paid in equity. Share op<span class=\"_ _0\"></span>tion agreemen<span class=\"_ _6\"></span>ts - SalMar<span class=\"lsab ws16e\"> A<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span></span>r Ocean AS: On 21 December 2021, <span class=\"ws170\">SalMar</span> Ak<span class=\"_ _6\"></span>er Ocean A<span class=\"_ _6\"></span>S ent<span class=\"_ _0\"></span>ered int<span class=\"_ _0\"></span>o an option agr<span class=\"_ _6\"></span>eement with the c<span class=\"_ _0\"></span>ompany'<span class=\"_ _0\"></span><span class=\"ws170\">s <span class=\"_ _6\"></span>CEO. </span>The agr<span class=\"_ _6\"></span>eement hav<span class=\"_ _0\"></span>e <span class=\"ws0\">a <span class=\"_ _37\"></span></span>six year v<span class=\"_ _6\"></span>esting period fr<span class=\"_ _6\"></span>om the gran<span class=\"_ _0\"></span>t date. The fair v<span class=\"_ _6\"></span>alue of the agr<span class=\"_ _0\"></span>eements was det<span class=\"_ _0\"></span>ermined to be NOK 7,3 millions at gr<span class=\"_ _6\"></span>ant da<span class=\"_ _6\"></span>t<span class=\"_ _6\"></span>e. T<span class=\"_ _c\"></span>otal amount o<span class=\"_ _6\"></span>f NOK 1,2 millions was expensed as other emplo<span class=\"_ _0\"></span>yee benefits, with a c<span class=\"_ _6\"></span>orr<span class=\"_ _6\"></span>esponding entry t<span class=\"_ _6\"></span>o other paid in equity. NOTE 2.5 <span class=\"_ _1d\"> </span> <span class=\"_\"> </span><span class=\"fsa fc4 ls70 wsf4\">Pe<span class=\"ls0 ws0\">nsions plans</span></span>Acc<span class=\"_ _0\"></span>ounting policiesThe Group has <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws26\">defined-c<span class=\"_ _0\"></span>ontribution pension scheme for its emplo<span class=\"_ _6\"></span>y<span class=\"ls0 ws0\">-</span></span></span>ees. The c<span class=\"_ _6\"></span>ompany pa<span class=\"_ _6\"></span>ys con<span class=\"_ _0\"></span>tributions to <span class=\"ws3d\">a <span class=\"_ _0\"></span><span class=\"ws22\">privat<span class=\"_ _6\"></span>ely held insur<span class=\"_ _6\"></span>ance plan </span></span>and under this scheme, it has no further paymen<span class=\"_ _6\"></span>t obligation once the c<span class=\"_ _6\"></span>ontributions hav<span class=\"_ _0\"></span>e been paid. The contributions ar<span class=\"_ _0\"></span>e rec<span class=\"_ _0\"></span>ognised as employ<span class=\"_ _6\"></span>ee benefit e<span class=\"_ _0\"></span>xpense when they ar<span class=\"_ _6\"></span>e due. Social security cos<span class=\"_ _6\"></span>ts ar<span class=\"_ _6\"></span>e charged based on the c<span class=\"_ _0\"></span>ontribution paid. SalMar<span class=\"ws4b\"> has </span>a <span class=\"ws4b\">de<span class=\"_ _0\"></span>fined contribution plan tha<span class=\"_ _6\"></span>t is in acc<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>dance with the </span>legal r<span class=\"_ _6\"></span>equiremen<span class=\"_ _6\"></span>ts in Norway. A<span class=\"_ _0\"></span>fter the business c<span class=\"_ _6\"></span>ombination with Norwa<span class=\"_ _6\"></span>y Ro<span class=\"_ _6\"></span>yal Salmon, <span class=\"ws0\">SalMar </span>also has <span class=\"ws0\">a <span class=\"_ _6\"></span><span class=\"ws69\">defined bene<span class=\"_ _6\"></span>fit scheme which entitles the 30 members o<span class=\"_ _0\"></span>f </span></span>the scheme to de<span class=\"_ _6\"></span>fined futur<span class=\"_ _6\"></span>e benefits. These ar<span class=\"_ _0\"></span>e mainly dependent on the number of y<span class=\"_ _6\"></span>ears of en<span class=\"_ _6\"></span>titlement, le<span class=\"_ _0\"></span>vel of salary upon r<span class=\"_ _6\"></span>each<span class=\"ws0\">-</span>ing r<span class=\"_ _6\"></span>etir<span class=\"_ _6\"></span>ement age and the siz<span class=\"_ _6\"></span>e of the pension bene<span class=\"_ _0\"></span>fits paid by the National Insur<span class=\"_ _0\"></span>ance Scheme. The liability is funded through an insur<span class=\"ws0\">-</span>ance c<span class=\"_ _6\"></span>ompany. The period\u2019<span class=\"_ _0\"></span><span class=\"ws36\">s <span class=\"ws22\">ne<span class=\"_ _0\"></span>t inter<span class=\"_ _0\"></span>est expense is calcula<span class=\"_ _6\"></span>ted by applying the disc<span class=\"_ _0\"></span>ount </span></span>r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e for the liability a<span class=\"_ _6\"></span>t the beginning of the period t<span class=\"_ _6\"></span>o the net liabilities acc<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>ding to IA<span class=\"_ _0\"></span>S 19R. Net int<span class=\"_ _0\"></span>erest e<span class=\"_ _0\"></span>xpense there<span class=\"_ _6\"></span>for<span class=\"_ _0\"></span>e consists o<span class=\"_ _6\"></span>f int<span class=\"_ _0\"></span>erest on the obliga<span class=\"_ _6\"></span>tion and re<span class=\"_ _0\"></span>turn on assets, both calcula<span class=\"_ _6\"></span>ted a<span class=\"_ _0\"></span>t the same disc<span class=\"_ _6\"></span>ount r<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>e. The differ<span class=\"_ _6\"></span>ence between the actual r<span class=\"_ _0\"></span>eturn on plan assets and the r<span class=\"_ _0\"></span>eturn rec<span class=\"_ _0\"></span>ognised in the pro<span class=\"_ _6\"></span>fit and loss accoun<span class=\"_ _6\"></span>ts ar<span class=\"_ _6\"></span>e expensed as incurr<span class=\"_ _0\"></span>ed against OCI. Specification o<span class=\"_ _0\"></span>f the pension cos<span class=\"_ _6\"></span>t for the Gr<span class=\"_ _0\"></span>oup:NOK 1,000<span class=\"_ _204\"> </span>2022<span class=\"_ _8c\"> </span>2021Defined-c<span class=\"_ _0\"></span>ontribution scheme<span class=\"_ _be\"> </span>67,920<span class=\"_ _116\"> </span>48,001Defined-bene<span class=\"_ _6\"></span>fits plan (Early 23,682<span class=\"_ _116\"> </span>20,187Re<span class=\"_ _6\"></span>tiremen<span class=\"_ _0\"></span>t Pension)Defined-bene<span class=\"_ _6\"></span>fits plan<span class=\"_ _94\"> </span>883<span class=\"_ _ad\"> </span>0Employ<span class=\"_ _6\"></span>ers' national insur<span class=\"_ _0\"></span>ance contributions<span class=\"_ _89\"> </span>6,188<span class=\"_ _205\"> </span>4,192T<span class=\"_ _c\"></span>otal pension c<span class=\"_ _6\"></span>ost<span class=\"_ _5a\"> </span>98,673<span class=\"_ _101\"> </span>72,380NOK 1'000 <span class=\"_ _f\"> </span>2022 <span class=\"_ _69\"> </span>2021 Prepaid pension c<span class=\"_ _0\"></span>ontributions<span class=\"_ _12d\"> </span>2,802<span class=\"_ _205\"> </span>8,655Pension liabilities f<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>eign opera<span class=\"_ _6\"></span>tions<span class=\"_ _206\"> </span>10,161<span class=\"_ _ad\"> </span>0Pension liabilities de<span class=\"_ _6\"></span>fined benefits plan<span class=\"_ _b6\"> </span>7,717<span class=\"_ _ad\"> </span>0T<span class=\"_ _c\"></span>otal pension liabilities in balance shee<span class=\"_ _6\"></span>t<span class=\"_ _68\"> </span>17,878<span class=\"_ _112\"> </span>0Liabilities associa<span class=\"_ _6\"></span>ted with the Early R<span class=\"_ _0\"></span>etiremen<span class=\"_ _0\"></span>t Pension ar<span class=\"_ _6\"></span>e not<span class=\"_ _6\"></span> included in the Gr<span class=\"_ _6\"></span>oup\u2019<span class=\"_ _0\"></span><span class=\"ws3c\">s <span class=\"ws22\">pension calcula<span class=\"_ _0\"></span>tions. For accoun<span class=\"_ _0\"></span>ting purposes, </span></span>the scheme is deemed to be <span class=\"ws0\">a </span>multi-employ<span class=\"_ _0\"></span>er occupational pension plan. The Group is unable t<span class=\"_ _0\"></span>o identify its share o<span class=\"_ _0\"></span>f the scheme'<span class=\"_ _0\"></span><span class=\"ws25\">s underly<span class=\"_ _6\"></span><span class=\"ls0 ws0\">-</span></span>ing financial position and r<span class=\"_ _6\"></span>esults with sufficient r<span class=\"_ _6\"></span>eliability, and ther<span class=\"_ _0\"></span>e<span class=\"ws0\">-</span>for<span class=\"_ _0\"></span>e rec<span class=\"_ _6\"></span>ognises it as <span class=\"ws0\">a <span class=\"_ _0\"></span><span class=\"ws26\">defined-con<span class=\"_ _6\"></span>tribution scheme. This means that </span></span>liabilities in r<span class=\"_ _6\"></span>espect of the Early R<span class=\"_ _6\"></span>etir<span class=\"_ _0\"></span>ement Pension ar<span class=\"_ _0\"></span>e not pro<span class=\"_ _0\"></span>vided for<span class=\"_ _0\"></span>. Contribution paid in<span class=\"_ _6\"></span>to the scheme ar<span class=\"_ _0\"></span>e charged to e<span class=\"_ _0\"></span>xpenses as they accrue.Specification o<span class=\"_ _0\"></span>f the pension cos<span class=\"_ _6\"></span>t for the Gr<span class=\"_ _0\"></span>oup under the defined benefit scheme:01.11.2022-NOK 1,00031.12.2022Curren<span class=\"_ _0\"></span>t service cost<span class=\"_ _207\"> </span>715Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est c<span class=\"_ _6\"></span>ost<span class=\"_ _208\"> </span>59Pa<span class=\"_ _6\"></span>yroll tax<span class=\"_ _209\"> </span>109Adminis<span class=\"_ _6\"></span>tra<span class=\"_ _6\"></span>tion c<span class=\"_ _6\"></span>ost<span class=\"_ _1d6\"> </span>0Net pension c<span class=\"_ _0\"></span>osts service \u2013 defined bene<span class=\"_ _6\"></span>fit scheme<span class=\"_ _20a\"> </span>883Assumptions de<span class=\"_ _0\"></span>fined benefit scheme:<span class=\"_ _46\"> </span><span class=\"fc2a\">Pr 31.12.22</span>Discoun<span class=\"_ _0\"></span>t rat<span class=\"_ _0\"></span>e<span class=\"_ _1a1\"> </span>3.0 %Future salary incr<span class=\"_ _0\"></span>eases<span class=\"_ _1f8\"> </span>3.5 %Infla<span class=\"_ _6\"></span>tion ra<span class=\"_ _0\"></span>te<span class=\"_ _20b\"> </span>3.0 %Future pension incr<span class=\"_ _0\"></span>ease<span class=\"_ _20c\"> </span>1.5 %Demographic fact<span class=\"_ _6\"></span>ors:Disability table<span class=\"_ _20d\"> </span>IR02Mortality table<span class=\"_ _20e\"> </span>K2013 BENumber of emplo<span class=\"_ _6\"></span>yees in the schemeActiv<span class=\"_ _6\"></span>e<span class=\"_ _1a9\"> </span>22Pensioners<span class=\"_ _157\"> </span>8T<span class=\"_ _c\"></span>otal<span class=\"_ _20f\"> </span>30Paid in<span class=\"_ _6\"></span>to the scheme during the period<span class=\"_ _fa\"> </span>0For<span class=\"_ _6\"></span>ecast pa<span class=\"_ _6\"></span>yment t<span class=\"_ _6\"></span>o the scheme next y<span class=\"_ _6\"></span>ear<span class=\"_ _164\"> </span>5,619Calculation o<span class=\"_ _6\"></span>f amount r<span class=\"_ _0\"></span>ecognised in the balance shee<span class=\"_ _6\"></span>t:Presen<span class=\"_ _0\"></span>t value of funded obliga<span class=\"_ _6\"></span>tions<span class=\"_ _210\"> </span>65,783Fair value o<span class=\"_ _6\"></span>f plan assets<span class=\"_ _211\"> </span>-55,622Net pension liabilities in balance shee<span class=\"_ _6\"></span>t<span class=\"_ _212\"> </span><span class=\"ff4\">10,161</span>Change in presen<span class=\"_ _6\"></span>t value pension liabilities:<span class=\"_ _213\"> </span><span class=\"fc2a\">Pr 31.12.22</span>Pension liabilities as a<span class=\"_ _6\"></span>t 1 Nov<span class=\"_ _6\"></span>ember<span class=\"_ _fc\"> </span>68,878Curren<span class=\"_ _0\"></span>t service cost<span class=\"_ _207\"> </span>828Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est e<span class=\"_ _6\"></span>xpense<span class=\"_ _214\"> </span>211Pa<span class=\"_ _6\"></span>yroll tax on this y<span class=\"_ _0\"></span>ear'<span class=\"_ _6\"></span>s paymen<span class=\"_ _6\"></span>t<span class=\"_ _215\"> </span>0Pension pa<span class=\"_ _6\"></span>yments<span class=\"_ _216\"> </span>-128Actuarial gains/losses o<span class=\"_ _6\"></span>ver o<span class=\"_ _6\"></span>ther c<span class=\"_ _6\"></span>omprehensiv<span class=\"_ _6\"></span>e inc<span class=\"_ _6\"></span>ome<span class=\"_ _217\"> </span>-4,006Pension liabilities as a<span class=\"_ _6\"></span>t 31 December<span class=\"_ _16f\"> </span><span class=\"ff4\">65,783</span>Change in estima<span class=\"_ _6\"></span>ted fair value o<span class=\"_ _6\"></span>f plan assets:Estima<span class=\"_ _6\"></span>ted fair v<span class=\"_ _6\"></span>alue of plan asse<span class=\"_ _6\"></span>ts as at 1 No<span class=\"_ _6\"></span>vember<span class=\"_ _218\"> </span>57,144Re<span class=\"_ _6\"></span>turn on plan assets<span class=\"_ _219\"> </span>155Con<span class=\"_ _6\"></span>tributions paid<span class=\"_ _20d\"> </span>0Pension pa<span class=\"_ _6\"></span>yments<span class=\"_ _216\"> </span>-128Pa<span class=\"_ _6\"></span>yroll tax on this period'<span class=\"_ _c\"></span>s payment<span class=\"_ _21a\"> </span>0Actuarial losses/ (gain) o<span class=\"_ _6\"></span>ver o<span class=\"_ _6\"></span>ther c<span class=\"_ _6\"></span>omprehensiv<span class=\"_ _6\"></span>e inc<span class=\"_ _6\"></span>ome<span class=\"_ _f3\"> </span>-1,549Plan assets as a<span class=\"_ _6\"></span>t 31 December<span class=\"_ _19f\"> </span><span class=\"ff4\">55,622</span>Pension funds ar<span class=\"_ _6\"></span>e made up as follo<span class=\"_ _6\"></span>ws:Equities<span class=\"_ _1a3\"> </span>10.2 %Bonds<span class=\"_ _21b\"> </span>14.6 %Money mark<span class=\"_ _0\"></span>et<span class=\"_ _1d7\"> </span>4.2 %Hold to ma<span class=\"_ _6\"></span>turity bonds<span class=\"_ _1f4\"> </span>38.1 %L<span class=\"_ _6\"></span>oans and receiv<span class=\"_ _6\"></span>ables<span class=\"_ _1b2\"> </span>20.9 %Real es<span class=\"_ _6\"></span>tat<span class=\"_ _6\"></span>e<span class=\"_ _20b\"> </span>11.0 %Other<span class=\"_ _21c\"> </span>1.0 %T<span class=\"_ _c\"></span>otal<span class=\"_ _1ed\"> </span>100%NOTE 2.<span class=\"_ _0\"></span>6 <span class=\"_ _1d\"> </span> <span class=\"_\"> </span><span class=\"fsa fc4 ls0\">Other operating expenses</span>Specification o<span class=\"_ _6\"></span>f o<span class=\"_ _6\"></span>ther opera<span class=\"_ _6\"></span>ting expenses (NOK 1,000):<span class=\"_ _dc\"> </span>2022<span class=\"_ _1c\"> </span>2021Maint<span class=\"_ _6\"></span>enance<span class=\"_ _21d\"> </span>304,810<span class=\"_ _101\"> </span>236,811Energy<span class=\"_ _21e\"> </span>329,902<span class=\"_ _101\"> </span>204,235Thir<span class=\"_ _6\"></span>d-party services<span class=\"_ _1e6\"> </span>142,978<span class=\"_ _101\"> </span>141,163Freigh<span class=\"_ _0\"></span>t<span class=\"_ _107\"> </span>1,668,036<span class=\"_ _d6\"> </span>1,275,835Insurance<span class=\"_ _15d\"> </span>61,376<span class=\"_ _72\"> </span>44,703T<span class=\"_ _0\"></span>rav<span class=\"_ _6\"></span>el c<span class=\"_ _6\"></span>ost<span class=\"_ _c2\"> </span>21,866<span class=\"_ _72\"> </span>13,743Other opera<span class=\"_ _0\"></span>ting expenses<span class=\"_ _9c\"> </span>917,266<span class=\"_ _101\"> </span>526,120T<span class=\"_ _c\"></span>otal o<span class=\"_ _6\"></span>ther opera<span class=\"_ _0\"></span>ting expenses<span class=\"_ _ba\"> </span>3,446,233<span class=\"_ _12\"> </span>2,442,610Production taxA <span class=\"ws3d\">production tax amoun<span class=\"_ _6\"></span>ting to NOK 0.40 per kg gutt<span class=\"_ _0\"></span>ed weight was </span>intr<span class=\"_ _0\"></span>oduced on the Norwegian business with eff<span class=\"_ _6\"></span>ect fr<span class=\"_ _6\"></span>om 1 January 2021 incr<span class=\"_ _6\"></span>eased to NOK 0.405 fr<span class=\"_ _6\"></span>om 2022. It will further increase<span class=\"_ _6\"></span> to NOK 0.56 fr<span class=\"_ _0\"></span>om 2023. Similarly, <span class=\"ws0\">a <span class=\"_ _1\"></span></span>resour<span class=\"_ _0\"></span>ce tax was intr<span class=\"_ _6\"></span>oduced in Iceland with eff<span class=\"_ _0\"></span>ect from 1 January 2020. The latt<span class=\"_ _0\"></span>er of this amount will incr<span class=\"_ _6\"></span>ease gradually o<span class=\"_ _6\"></span>ver <span class=\"ws0\">a <span class=\"_ _6\"></span><span class=\"ws2a\">sev<span class=\"_ _6\"></span>en-year period.  Of the t<span class=\"_ _6\"></span>otal c<span class=\"_ _0\"></span>ost of </span></span>NOK 85.2 million, NOK 71.8 million is r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to the activity in Norwa<span class=\"_ _6\"></span>y and NOK 13.5 million is r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to the activity in Iceland. The c<span class=\"_ _0\"></span>orre<span class=\"ws0\">-</span>sponding numbers in 2021 wer<span class=\"_ _6\"></span>e <span class=\"ws0\">a </span>to<span class=\"_ _0\"></span>tal production tax of NOK 71.6 million, wher<span class=\"_ _6\"></span>eof NOK 68.5 million was r<span class=\"_ _6\"></span>elat<span class=\"_ _0\"></span>ed to activity in Norway and NOK 3.1 million to activity in Iceland. T<span class=\"_ _c\"></span>o highlight the perf<span class=\"_ _6\"></span>or<span class=\"ls0 ws0\">-</span>mance of underlying oper<span class=\"_ _0\"></span>ations bef<span class=\"_ _6\"></span>ore deduction o<span class=\"_ _0\"></span>f the production tax, <span class=\"_ _1\"></span>SalMar<span class=\"ws8b\"> has chosen to r<span class=\"_ _0\"></span>eport it on <span class=\"ws0\">a <span class=\"_ _1\"></span></span>separa<span class=\"_ _6\"></span>te line in the inc<span class=\"_ _0\"></span>ome </span>sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t below Oper<span class=\"_ _0\"></span>ational EBIT<span class=\"_ _c\"></span>. T<span class=\"_ _0\"></span>o ensur<span class=\"_ _6\"></span>e consis<span class=\"_ _0\"></span>tent tr<span class=\"_ _0\"></span>eatment of the equiv<span class=\"_ _6\"></span>alent tax in Iceland, the r<span class=\"_ _0\"></span>esource tax in Iceland has been classified similarly in the financial sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t.NOTE 2.<span class=\"_ _0\"></span>7  <span class=\"_ _48\"> </span><span class=\"fsa fc4 lsad ws173\">G<span class=\"_ _1\"></span>ove<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span><span class=\"ls0 ws0\">nment grants</span></span>Acc<span class=\"_ _0\"></span>ounting policiesGov<span class=\"_ _6\"></span>ernment gr<span class=\"_ _0\"></span>ants r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o cos<span class=\"_ _6\"></span>ts ar<span class=\"_ _6\"></span>e def<span class=\"_ _0\"></span>erred and r<span class=\"_ _6\"></span>ecognised<span class=\"_ _6\"></span> in pro<span class=\"_ _0\"></span>fit or loss over the period necessary t<span class=\"_ _6\"></span>o mat<span class=\"_ _6\"></span>ch them with the c<span class=\"_ _6\"></span>osts that the<span class=\"_ _0\"></span>y are int<span class=\"_ _0\"></span>ended to c<span class=\"_ _6\"></span>ompensat<span class=\"_ _6\"></span>e. Gov<span class=\"_ _6\"></span>ernment gr<span class=\"_ _0\"></span>ants r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o the purchase o<span class=\"_ _0\"></span>f capitalised operating asse<span class=\"_ _0\"></span>ts reduce the carrying amount o<span class=\"_ _6\"></span>f the assets. The gr<span class=\"_ _0\"></span>ant is then r<span class=\"_ _6\"></span>ecognised in pr<span class=\"_ _0\"></span>ofit or loss ov<span class=\"_ _6\"></span>er the useful lif<span class=\"_ _0\"></span>e of the depr<span class=\"_ _6\"></span>eciable asset by wa<span class=\"_ _0\"></span>y of reduced depr<span class=\"_ _6\"></span>eciation char<span class=\"_ _6\"></span>ge. In 2022, Group c<span class=\"_ _0\"></span>ompanies rec<span class=\"_ _6\"></span>ognised NOK 6.3 million in tax incentiv<span class=\"_ _6\"></span>es under the Ska<span class=\"_ _6\"></span>tteFUNN scheme and de-r<span class=\"_ _0\"></span>ecognised NOK 11.9 million in Ska<span class=\"_ _6\"></span>tteFUNN-r<span class=\"_ _0\"></span>elated amoun<span class=\"_ _6\"></span>ts in r<span class=\"_ _6\"></span>espect of capitalised oper<span class=\"_ _0\"></span>ating assets. (2021: NOK 8.3 million r<span class=\"_ _0\"></span>ecognised in inc<span class=\"_ _6\"></span>ome, and de-rec<span class=\"_ _0\"></span>og<span class=\"ws0\">-</span>nised NOK 7.5 million in Ska<span class=\"_ _6\"></span>tte-FUNN-r<span class=\"_ _0\"></span>elated amoun<span class=\"_ _6\"></span>ts in r<span class=\"_ _6\"></span>espect of capitalised oper<span class=\"_ _6\"></span>ating asse<span class=\"_ _6\"></span>ts). In 2022, NOK 3.7 million has been r<span class=\"_ _6\"></span>eceived in in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tment gr<span class=\"_ _6\"></span>ants f<span class=\"_ _0\"></span>or ener<span class=\"_ _6\"></span>gy optimiza<span class=\"_ _6\"></span>tion of farming loca<span class=\"_ _6\"></span>tions. The gr<span class=\"_ _6\"></span>ant is pr<span class=\"_ _6\"></span>ovided under the support progr<span class=\"_ _0\"></span>am Energy and clima<span class=\"_ _6\"></span>te initia<span class=\"_ _6\"></span>tives in indus<span class=\"_ _6\"></span>tryIn 2022, the group c<span class=\"_ _0\"></span>ompany MNH Rederi A<span class=\"_ _0\"></span>S rec<span class=\"_ _6\"></span>ognised NOK 0.2 million r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o the net salary scheme and r<span class=\"_ _0\"></span>eimbursement scheme for<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> seafar<span class=\"_ _0\"></span>ers. </span>In 2021, Group c<span class=\"_ _0\"></span>ompanies receiv<span class=\"_ _6\"></span>ed NOK 1.3 million in gov<span class=\"_ _6\"></span>ernment gr<span class=\"_ _6\"></span>ants t<span class=\"_ _6\"></span>o co<span class=\"_ _0\"></span>ver extr<span class=\"_ _0\"></span>a costs r<span class=\"_ _0\"></span>elated t<span class=\"_ _0\"></span>o Covid-19. The gr<span class=\"_ _0\"></span>ants are r<span class=\"_ _0\"></span>ec<span class=\"ws0\">-</span>ognised in other oper<span class=\"_ _0\"></span>ating r<span class=\"_ _6\"></span>ev<span class=\"_ _6\"></span>enues.NOTE 2.8 <span class=\"_ _1d\"> </span> <span class=\"_ _38\"> </span><span class=\"fsa fc4 ls0\">F<span class=\"_ _0\"></span>air value adjustments</span>Fair value adjus<span class=\"_ _6\"></span>tments ar<span class=\"_ _0\"></span>e part of the Group'<span class=\"_ _c\"></span><span class=\"ws6f\">s <span class=\"_ _2\"></span><span class=\"ws12b\">operating pr<span class=\"_ _0\"></span>ofit. </span></span>Changes in fair value ar<span class=\"_ _0\"></span>e present<span class=\"_ _0\"></span>ed on <span class=\"ws2a\">a <span class=\"_ _37\"></span></span>separ<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e line to pr<span class=\"_ _0\"></span>ovide a <span class=\"_ _1\"></span><span class=\"ws24\">better unders<span class=\"_ _6\"></span>tanding of the Gr<span class=\"_ _0\"></span>oup'<span class=\"_ _0\"></span><span class=\"ws3b\">s <span class=\"_ _37\"></span><span class=\"ws24\">pro<span class=\"_ _6\"></span>fit and loss with respect </span></span></span>to <span class=\"ls0 ws0\">goods sold. </span>Due to business c<span class=\"_ _0\"></span>ombinations, assets and liabilities ar<span class=\"_ _0\"></span>e aqcuired and acc<span class=\"_ _6\"></span>ount<span class=\"_ _6\"></span>ed for a<span class=\"_ _6\"></span>t fair value. Fair v<span class=\"_ _6\"></span>alue adjustmen<span class=\"_ _6\"></span>t on biological assets a<span class=\"_ _6\"></span>t the time of acquisition ar<span class=\"_ _0\"></span>e included in the cost o<span class=\"_ _0\"></span>f biological assets. In or<span class=\"_ _0\"></span>der to giv<span class=\"_ _6\"></span>e the users of the fi<span class=\"_ _6\"></span>nancial sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t an bett<span class=\"_ _0\"></span>er understanding o<span class=\"_ _6\"></span>f the Group\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws64\">pr<span class=\"_ _6\"></span>ofit and loss r<span class=\"_ _0\"></span>elated t<span class=\"_ _0\"></span>o goods sold in </span></span>the period, the eff<span class=\"_ _0\"></span>ect of fair value adjus<span class=\"_ _6\"></span>tment fr<span class=\"_ _6\"></span>om the acquisition r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to sold fish in the period ha<span class=\"_ _6\"></span>ve r<span class=\"_ _0\"></span>educed the cost o<span class=\"_ _6\"></span>f goods sold. The eff<span class=\"_ _0\"></span>ect is present<span class=\"_ _0\"></span>ed in <span class=\"ws0\">a <span class=\"_ _1\"></span></span>separ<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e line in the sta<span class=\"_ _6\"></span>temen<span class=\"_ _0\"></span>t of pro<span class=\"_ _6\"></span>fit or loss, and the c<span class=\"_ _6\"></span>orresponding e<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ect is presen<span class=\"_ _0\"></span>ted on <span class=\"ws0\">a </span>separa<span class=\"_ _0\"></span>te line toge<span class=\"_ _6\"></span>ther with fair value adjus<span class=\"_ _6\"></span>tments. Change in fair v<span class=\"_ _6\"></span>alue adjustmen<span class=\"_ _6\"></span>t due to business c<span class=\"_ _0\"></span>ombination is included in the group'<span class=\"_ _c\"></span><span class=\"ws3d\">s <span class=\"_ _6\"></span>oper<span class=\"_ _6\"></span>a<span class=\"ws22\">ting pr<span class=\"_ _0\"></span>ofit.</span></span>NOK 1,000<span class=\"_ _204\"> </span>2022<span class=\"_ _8c\"> </span>2021Change in the fair value o<span class=\"_ _6\"></span>f 446,150<span class=\"_ _6f\"> </span>835,155the biological assetsChange in fair value adjus<span class=\"_ _6\"></span>tment  due to business c<span class=\"_ _0\"></span>ombination - -283,398<span class=\"_ _ad\"> </span>0included in cos<span class=\"_ _0\"></span>t of goods soldChange in unrealised v<span class=\"_ _0\"></span>alue 69,737<span class=\"_ _21f\"> </span>-14,368of Fish P<span class=\"_ _6\"></span>ool c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>actsChange in the unrealised v<span class=\"_ _0\"></span>alue of 0<span class=\"_ _21f\"> </span>-44,245forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>actsT<span class=\"_ _c\"></span>otal fair value adjus<span class=\"_ _6\"></span>tments<span class=\"_ _15b\"> </span>232,489<span class=\"_ _12a\"> </span>776,543See Not<span class=\"_ _0\"></span>e 3.6 for details r<span class=\"_ _0\"></span>egarding change in fair v<span class=\"_ _6\"></span>alue of biological assets and No<span class=\"_ _0\"></span>te 3.9 for de<span class=\"_ _6\"></span>tails r<span class=\"_ _6\"></span>egar<span class=\"_ _6\"></span>ding change in fair value o<span class=\"_ _6\"></span>f Fish Pool c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts and change in unrealised v<span class=\"_ _6\"></span>alue of f<span class=\"_ _0\"></span>orward cur<span class=\"ws0\">-</span>r<span class=\"_ _6\"></span>ency con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>acts.NOTE 2.<span class=\"_ _c\"></span>9 <span class=\"_ _1d\"> </span> <span class=\"_\"> </span><span class=\"fsa fc4 ls0\">Net f<span class=\"_ _1\"></span>inancial items</span>Financial items (NOK 1,000):<span class=\"_ _be\"> </span>2022<span class=\"_ _db\"> </span>2021Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est inc<span class=\"_ _6\"></span>ome <span class=\"_ _220\"> </span>28,408<span class=\"_ _72\"> </span>15,192Other ex<span class=\"_ _0\"></span>change differ<span class=\"_ _0\"></span>ences<span class=\"_ _a7\"> </span>0<span class=\"_ _73\"> </span>2,662Change in fair value o<span class=\"_ _6\"></span>f deriva<span class=\"_ _6\"></span>tives<span class=\"_ _13c\"> </span>18,661<span class=\"_ _72\"> </span>18,373Remeasur<span class=\"_ _0\"></span>ement of pr<span class=\"_ _6\"></span>eviously 90,776<span class=\"_ _35\"> </span>0held equity int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est *)Other financial income<span class=\"_ _6b\"> </span>4,251<span class=\"_ _4e\"> </span>418T<span class=\"_ _c\"></span>otal financial inc<span class=\"_ _6\"></span>ome<span class=\"_ _221\"> </span>113,688<span class=\"_ _aa\"> </span>21,453Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est e<span class=\"_ _6\"></span>xpenses<span class=\"_ _1db\"> </span>364,247<span class=\"_ _101\"> </span>184,646Other ex<span class=\"_ _0\"></span>change differ<span class=\"_ _0\"></span>ences<span class=\"_ _12b\"> </span>18,637<span class=\"_ _35\"> </span>0Change in fair value o<span class=\"_ _6\"></span>f deriva<span class=\"_ _6\"></span>tives<span class=\"_ _12b\"> </span>0<span class=\"_ _35\"> </span>0Other financial expenses<span class=\"_ _53\"> </span>1,771<span class=\"_ _72\"> </span>10,904T<span class=\"_ _c\"></span>otal financial e<span class=\"_ _6\"></span>xpenses<span class=\"_ _222\"> </span>20,408<span class=\"_ _aa\"> </span>10,904Net financial items<span class=\"_ _223\"> </span>-242,558<span class=\"_ _da\"> </span>-158,905Included in int<span class=\"_ _0\"></span>erest e<span class=\"_ _0\"></span>xpense is an amount of t<span class=\"_ _6\"></span>otal NOK 20.5 million that r<span class=\"_ _0\"></span>elates t<span class=\"_ _0\"></span>o inter<span class=\"_ _0\"></span>est income fr<span class=\"_ _0\"></span>om the cross-curr<span class=\"_ _6\"></span>ency int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est swap. Corr<span class=\"_ _0\"></span>esponding amount in 2021 was NOK 10.9 million included in<span class=\"_ _6\"></span> int<span class=\"_ _0\"></span>erest inc<span class=\"_ _0\"></span>ome. The principle of rec<span class=\"_ _0\"></span>ognition of the swap was changed from 01.01.2022 t<span class=\"_ _0\"></span>o better r<span class=\"_ _0\"></span>eflect the rela<span class=\"_ _0\"></span>tionship between the swap and the Group'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"ws2f\">int<span class=\"_ _0\"></span>erest e<span class=\"_ _0\"></span>xpenses. In the Consolidat<span class=\"_ _6\"></span>ed sta<span class=\"_ _6\"></span>temen<span class=\"_ _0\"></span>t of </span></span>cash flow f<span class=\"_ _6\"></span>or 2021 the int<span class=\"_ _0\"></span>erest inc<span class=\"_ _0\"></span>ome rela<span class=\"_ _6\"></span>ted t<span class=\"_ _6\"></span>o the cross-curr<span class=\"_ _0\"></span>ency int<span class=\"_ _0\"></span>erest swap was pr<span class=\"_ _0\"></span>esented as in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est r<span class=\"_ _6\"></span>eceived and included in ne<span class=\"_ _6\"></span>t cash flow fr<span class=\"_ _0\"></span>om financing activities.Changes in fair value o<span class=\"_ _6\"></span>f deriva<span class=\"_ _6\"></span>tives thr<span class=\"_ _0\"></span>ough profit or loss r<span class=\"_ _0\"></span>elates t<span class=\"_ _0\"></span>o inefficiency in f<span class=\"_ _6\"></span>orwar<span class=\"_ _6\"></span>d curr<span class=\"_ _6\"></span>ency con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>acts which do qualify for hedge acc<span class=\"_ _6\"></span>ounting. For mor<span class=\"_ _0\"></span>e details see not<span class=\"_ _0\"></span>e 3.9. *) With eff<span class=\"_ _0\"></span>ect from 17 Augus<span class=\"_ _6\"></span>t 2022, the Group acquir<span class=\"_ _0\"></span>ed 50% of the shar<span class=\"_ _6\"></span>es in the smolt facility Isthor in Iceland. Prior to the tr<span class=\"_ _0\"></span>ans<span class=\"ws0\">-</span>action <span class=\"_ _37\"></span>SalMar<span class=\"ws1c\"> Gr<span class=\"_ _6\"></span>oup owned 50% o<span class=\"_ _6\"></span>f the shares in Is<span class=\"_ _6\"></span>thor through<span class=\"_ _6\"></span> </span>SalMar'<span class=\"_ _0\"></span>s <span class=\"ws31\">51,02% o<span class=\"_ _6\"></span>wnership in Icelandic Salmon AS. Icelandic Salmon </span>A<span class=\"_ _6\"></span>S owns 100% o<span class=\"_ _6\"></span>f the shares in Arnarlax <span class=\"_ _6\"></span>Ehf<span class=\"_ _0\"></span>, which owns the shar<span class=\"_ _0\"></span>es in<span class=\"_ _1\"></span> Isthor<span class=\"_ _0\"></span>. The Group'<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws90\">holdings prior t<span class=\"_ _0\"></span>o the acquisition date, ar<span class=\"_ _0\"></span>e remeas<span class=\"ws0\">-</span></span></span>ur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _6\"></span>alue at time c<span class=\"_ _0\"></span>ontrol is ob<span class=\"_ _6\"></span>tained, and <span class=\"ws0\">a </span>gain of NOK 90,8 millions is r<span class=\"_ _6\"></span>ecognised as o<span class=\"_ _0\"></span>ther financial items in the pro<span class=\"_ _0\"></span>fit or loss in the period. See Not<span class=\"_ _0\"></span>e 4.5 for more in<span class=\"_ _0\"></span>formation.NOTE 2.10 <span class=\"_ _1d\"> </span> <span class=\"_ _224\"> </span><span class=\"fsa fc4 ls0\">Income tax expense</span>Acc<span class=\"_ _0\"></span>ounting policiesInc<span class=\"_ _6\"></span>ome tax<span class=\"_ _6\"></span>es is comprised o<span class=\"_ _0\"></span>f taxes on the tax<span class=\"_ _0\"></span>able profit f<span class=\"_ _6\"></span>or the year<span class=\"_ _0\"></span>, changes in deferr<span class=\"_ _0\"></span>ed taxes and an<span class=\"_ _0\"></span>y adjustments in prior years' tax<span class=\"_ _6\"></span>es. Inc<span class=\"_ _6\"></span>ome tax r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o items r<span class=\"_ _0\"></span>ecognised in o<span class=\"_ _0\"></span>ther compr<span class=\"_ _6\"></span>ehensive inc<span class=\"_ _6\"></span>ome or in equity are r<span class=\"_ _0\"></span>ecognised in o<span class=\"_ _6\"></span>ther compr<span class=\"_ _0\"></span>ehensive inc<span class=\"_ _6\"></span>ome or dir<span class=\"_ _6\"></span>ectly in equity. T<span class=\"_ _c\"></span>ax payable is calcula<span class=\"_ _6\"></span>ted using the nominal tax r<span class=\"_ _0\"></span>ate f<span class=\"_ _6\"></span>or the r<span class=\"_ _6\"></span>elev<span class=\"_ _6\"></span>ant tax jurisdiction at the end o<span class=\"_ _6\"></span>f the r<span class=\"_ _6\"></span>eporting period.Def<span class=\"_ _0\"></span>erred tax is calcula<span class=\"_ _6\"></span>ted on the b<span class=\"_ _6\"></span>asis of t<span class=\"_ _6\"></span>empor<span class=\"_ _6\"></span>ary diff<span class=\"_ _6\"></span>erences<span class=\"_ _6\"></span> between acc<span class=\"_ _0\"></span>ounting and tax<span class=\"_ _6\"></span>ation v<span class=\"_ _6\"></span>alues at the close o<span class=\"_ _6\"></span>f the accoun<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span><span class=\"ls0 ws0\">-</span>ing year<span class=\"_ _0\"></span>. Deferr<span class=\"_ _0\"></span>ed tax assets arise fr<span class=\"_ _6\"></span>om tempor<span class=\"_ _0\"></span>ary differ<span class=\"_ _6\"></span>ences that give rise t<span class=\"_ _6\"></span>o futur<span class=\"_ _6\"></span>e tax deductions. Def<span class=\"_ _0\"></span>erred tax assets ar<span class=\"_ _0\"></span>e rec<span class=\"_ _6\"></span>ognised to the e<span class=\"_ _0\"></span>xtent tha<span class=\"_ _6\"></span>t it is probable tha<span class=\"_ _0\"></span>t <span class=\"ws3c\">a </span>tax<span class=\"_ _0\"></span>able profit will arise, agains<span class=\"_ _6\"></span>t which the deductible tempor<span class=\"_ _0\"></span>ary differ<span class=\"_ _0\"></span>ences, and the carry forwar<span class=\"_ _6\"></span>d of unused tax cr<span class=\"_ _6\"></span>edits and unused tax losses, can be utilised.T<span class=\"_ _c\"></span>ax increasing and tax decr<span class=\"_ _0\"></span>easing tempor<span class=\"_ _6\"></span>ary differ<span class=\"_ _0\"></span>ences are o<span class=\"_ _6\"></span>ffse<span class=\"_ _6\"></span>t against each o<span class=\"_ _6\"></span>ther to the e<span class=\"_ _0\"></span>xtent tha<span class=\"_ _0\"></span>t the taxes can be ne<span class=\"_ _6\"></span>t settled within one tax r<span class=\"_ _6\"></span>egime.NOK 1,000T<span class=\"_ _c\"></span>ax expense in the pro<span class=\"_ _6\"></span>fit or loss: <span class=\"_ _225\"> </span>2022<span class=\"_ _1cf\"> </span>2021T<span class=\"_ _c\"></span>ax payable<span class=\"_ _226\"> </span>2,589,042<span class=\"_ _bd\"> </span>531,569Change in def<span class=\"_ _0\"></span>erred tax<span class=\"_ _128\"> </span>-1,670,885<span class=\"_ _bd\"> </span>167,023T<span class=\"_ _c\"></span>ax payable abroad<span class=\"_ _227\"> </span>31,266<span class=\"_ _62\"> </span>21,322Adjus<span class=\"_ _6\"></span>tment f<span class=\"_ _6\"></span>or  tax of prior periods<span class=\"_ _228\"> </span>4,573<span class=\"_ _b9\"> </span>-1,092T<span class=\"_ _c\"></span>ax on ordinary pro<span class=\"_ _6\"></span>fit<span class=\"_ _229\"> </span>953,996<span class=\"_ _d9\"> </span>718,822T<span class=\"_ _c\"></span>ax payable in the balance sheet <span class=\"_ _209\"> </span>2022 <span class=\"_ _a0\"> </span>2021 T<span class=\"_ _c\"></span>ax payable for the y<span class=\"_ _6\"></span>ear - Norway<span class=\"_ _127\"> </span>2,589,049<span class=\"_ _22a\"> </span>530,623T<span class=\"_ _c\"></span>ax payable for the y<span class=\"_ _6\"></span>ear - abroad<span class=\"_ _21b\"> </span>23,520<span class=\"_ _62\"> </span>12,685T<span class=\"_ _c\"></span>ax payable in the balance sheet<span class=\"_ _20d\"> </span>2,612,569<span class=\"_ _1c\"> </span>543,307Break<span class=\"_ _0\"></span>down of tempor<span class=\"_ _6\"></span>ary differ<span class=\"_ _6\"></span>ences <span class=\"_ _1a1\"> </span>2022 <span class=\"_ _a0\"> </span>2021 Non-curren<span class=\"_ _0\"></span>t assets<span class=\"_ _22b\"> </span>7,877,218<span class=\"_ _69\"> </span>4,673,632Inve<span class=\"_ _1\"></span>ntor<span class=\"_ _1\"></span>y<span class=\"_ _22c\"> </span><span class=\"ls0 ws0\">1,797,767<span class=\"_ _69\"> </span>6,612,365</span>Receiv<span class=\"_ _6\"></span>ables<span class=\"_ _22d\"> </span>-7,483<span class=\"_ _b9\"> </span>-9,024Deriva<span class=\"_ _6\"></span>tives<span class=\"_ _22e\"> </span>319,960<span class=\"_ _62\"> </span>38,453Pro<span class=\"_ _6\"></span>vision onerous c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _22f\"> </span>-104,799<span class=\"_ _a4\"> </span>-203,040Other<span class=\"_ _230\"> </span>-202,197<span class=\"_ _a4\"> </span>-153,099T<span class=\"_ _c\"></span>ax losses carried forwar<span class=\"_ _0\"></span>d<span class=\"_ _231\"> </span>-796,803<span class=\"_ _a4\"> </span>-596,577T<span class=\"_ _c\"></span>otal tempor<span class=\"_ _6\"></span>ary differ<span class=\"_ _6\"></span>ences<span class=\"_ _1a2\"> </span>8,883,663<span class=\"_ _c4\"> </span>10,362,709T<span class=\"_ _c\"></span>otal tempor<span class=\"_ _0\"></span>ary differ<span class=\"_ _6\"></span>ences in Norway<span class=\"_ _232\"> </span>7,553,552<span class=\"_ _69\"> </span>9,307,368T<span class=\"_ _c\"></span>otal tempor<span class=\"_ _0\"></span>ary differ<span class=\"_ _6\"></span>ences abroad<span class=\"_ _233\"> </span>1,330,111<span class=\"_ _69\"> </span>1,055,341T<span class=\"_ _c\"></span>otal tempor<span class=\"_ _6\"></span>ary differ<span class=\"_ _6\"></span>ences<span class=\"_ _1a2\"> </span>8,883,663<span class=\"_ _c4\"> </span>10,362,709Def<span class=\"_ _0\"></span>erred tax liabilities (+) / tax assets (-)<span class=\"_ _177\"> </span>1,927,804<span class=\"_ _69\"> </span>2,258,689T<span class=\"_ _c\"></span>ax ra<span class=\"_ _6\"></span>te used t<span class=\"_ _6\"></span>o calculat<span class=\"_ _6\"></span>e def<span class=\"_ _0\"></span>erred tax in Norway<span class=\"_ _234\"> </span>22%<span class=\"_ _2c\"> </span>22%T<span class=\"_ _c\"></span>ax ra<span class=\"_ _6\"></span>te used t<span class=\"_ _6\"></span>o calculat<span class=\"_ _6\"></span>e def<span class=\"_ _0\"></span>erred tax abr<span class=\"_ _6\"></span>oad<span class=\"_ _235\"> </span>20%<span class=\"_ _2c\"> </span>20%T<span class=\"_ _c\"></span>ax losses carried forwar<span class=\"_ _0\"></span>d are mainly r<span class=\"_ _6\"></span>elat<span class=\"_ _0\"></span>ed to the companies in the subgroup <span class=\"_ _0\"></span>SalMar<span class=\"ws7c\"> Aker Ocean and o<span class=\"_ _6\"></span>ther Norwegian group c<span class=\"_ _0\"></span>ompanies </span>not includ<span class=\"_ _6\"></span>ed in tax groups. The loss car<span class=\"_ _6\"></span>ry forwar<span class=\"_ _0\"></span>d are e<span class=\"_ _0\"></span>xpected to be deducted fr<span class=\"_ _0\"></span>om taxable inc<span class=\"_ _6\"></span>ome in the future. In assessing the<span class=\"_ _6\"></span> r<span class=\"_ _6\"></span>eco<span class=\"_ _6\"></span>ver<span class=\"_ _0\"></span>ability of tax assets the Gr<span class=\"_ _0\"></span>oup relies on the same for<span class=\"_ _0\"></span>ecast assumptions used else<span class=\"_ _6\"></span>where in the financial s<span class=\"_ _6\"></span>tat<span class=\"_ _0\"></span>ements and in other management r<span class=\"_ _0\"></span>eports.NOK 1,000Change in carrying amount o<span class=\"_ _6\"></span>f net de<span class=\"_ _0\"></span>ferred tax: <span class=\"_ _236\"> </span>2022 <span class=\"_ _a0\"> </span>2021 Def<span class=\"_ _0\"></span>erred tax liability at 1 January<span class=\"_ _237\"> </span>2,258,689<span class=\"_ _69\"> </span>1,828,109Def<span class=\"_ _0\"></span>erred tax liability associat<span class=\"_ _0\"></span>ed with acquisitions<span class=\"_ _238\"> </span>2,222,092<span class=\"_ _22a\"> </span>305,755Def<span class=\"_ _0\"></span>erred tax liability associat<span class=\"_ _0\"></span>ed discontinued oper<span class=\"_ _0\"></span>ations<span class=\"_ _239\"> </span>-939,965<span class=\"_ _7c\"> </span>0Change in def<span class=\"_ _0\"></span>erred tax liability<span class=\"_ _155\"> </span>-1,670,885<span class=\"_ _22a\"> </span>167,023Def<span class=\"_ _0\"></span>erred tax liability associat<span class=\"_ _0\"></span>ed with equity transactions<span class=\"_ _197\"> </span>2,771<span class=\"_ _b9\"> </span>-7,113Def<span class=\"_ _0\"></span>erred tax liability on items r<span class=\"_ _0\"></span>ecognised in OCI<span class=\"_ _23a\"> </span>49,085<span class=\"_ _5b\"> </span>-21,030Def<span class=\"_ _0\"></span>erred tax r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to disposal o<span class=\"_ _6\"></span>f group c<span class=\"_ _0\"></span>ompanies<span class=\"_ _23b\"> </span>0<span class=\"_ _23c\"> </span>-3,105T<span class=\"_ _0\"></span>ranslation diff<span class=\"_ _0\"></span>erences<span class=\"_ _23d\"> </span>6,017<span class=\"_ _5b\"> </span>-10,950Def<span class=\"_ _6\"></span>erred tax liability a<span class=\"_ _0\"></span>t 31 December<span class=\"_ _23e\"> </span>1,927,804<span class=\"_ _60\"> </span>2,258,689T<span class=\"_ _c\"></span>ax reconcilia<span class=\"_ _0\"></span>tion: <span class=\"_ _23f\"> </span>2022 <span class=\"_ _a0\"> </span>2021 Pro<span class=\"_ _6\"></span>fit bef<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>e tax<span class=\"_ _240\"> </span>4,562,032<span class=\"_ _69\"> </span>3,386,942T<span class=\"_ _c\"></span>ax calculated a<span class=\"_ _0\"></span>t nominal tax rat<span class=\"_ _0\"></span>e (22%)<span class=\"_ _177\"> </span>1,003,647<span class=\"_ _22a\"> </span>745,127Differ<span class=\"_ _0\"></span>ence in overseas tax r<span class=\"_ _0\"></span>ates<span class=\"_ _241\"> </span>-10,888<span class=\"_ _b9\"> </span>-6,014Permanen<span class=\"_ _6\"></span>t diff<span class=\"_ _6\"></span>erences (22%)<span class=\"_ _242\"> </span>-74,602<span class=\"_ _5b\"> </span>-39,674T<span class=\"_ _c\"></span>ax paid abroad<span class=\"_ _243\"> </span>31,266<span class=\"_ _62\"> </span>21,322Withholding tax<span class=\"_ _244\"> </span>0<span class=\"_ _80\"> </span>-847Adjus<span class=\"_ _6\"></span>tment o<span class=\"_ _6\"></span>f income tax fr<span class=\"_ _0\"></span>om previous y<span class=\"_ _6\"></span>ears<span class=\"_ _245\"> </span>4,573<span class=\"_ _b9\"> </span>-1,092Calculated tax e<span class=\"_ _0\"></span>xpense<span class=\"_ _16e\"> </span>953,995<span class=\"_ _d9\"> </span>718,822Effectiv<span class=\"_ _0\"></span>e tax rat<span class=\"_ _0\"></span>e<span class=\"_ _246\"> </span>20.9 %<span class=\"_ _ba\"> </span>21.2 %Permanen<span class=\"_ _6\"></span>t differ<span class=\"_ _0\"></span>ences apply to the following: <span class=\"_ _165\"> </span>2022 <span class=\"_ _a0\"> </span>2021 Share-based pa<span class=\"_ _0\"></span>yment, expensed<span class=\"_ _247\"> </span>12,019<span class=\"_ _62\"> </span>12,156Share-based pa<span class=\"_ _0\"></span>yment, released<span class=\"_ _1ed\"> </span>-8,688<span class=\"_ _61\"> </span>-17,918Gov<span class=\"_ _6\"></span>ernment gr<span class=\"_ _0\"></span>ants<span class=\"_ _248\"> </span>3,984<span class=\"_ _b9\"> </span>-3,470Share o<span class=\"_ _0\"></span>f profit/loss fr<span class=\"_ _6\"></span>om associat<span class=\"_ _0\"></span>es<span class=\"_ _249\"> </span>-14,615<span class=\"_ _5b\"> </span>-20,853Gain from disposal o<span class=\"_ _6\"></span>f group c<span class=\"_ _0\"></span>ompanies and other inv<span class=\"_ _0\"></span>estments<span class=\"_ _24a\"> </span>0<span class=\"_ _23c\"> </span>-4,423Non-taxable inc<span class=\"_ _0\"></span>ome from br<span class=\"_ _6\"></span>anch office<span class=\"_ _233\"> </span>-4,425<span class=\"_ _b9\"> </span>-6,163Acquisition-r<span class=\"_ _0\"></span>elated c<span class=\"_ _0\"></span>osts<span class=\"_ _24b\"> </span>-18,098<span class=\"_ _7c\"> </span>0Other<span class=\"_ _24c\"> </span>-44,778<span class=\"_ _64\"> </span>997T<span class=\"_ _c\"></span>otal<span class=\"_ _24c\"> </span>-74,602<span class=\"_ _70\"> </span>-39,674NOTE 3.1 <span class=\"_ _224\"> </span> <span class=\"_ _1b4\"> </span><span class=\"fsa fc4 ls0\">Intangible assets</span>Acc<span class=\"_ _0\"></span>ounting policiesIntangible asse<span class=\"_ _6\"></span>ts acquir<span class=\"_ _6\"></span>ed separa<span class=\"_ _0\"></span>tely are measur<span class=\"_ _0\"></span>ed on initial rec<span class=\"_ _0\"></span>og<span class=\"ws0\">-</span>nition at c<span class=\"_ _0\"></span>ost. The cos<span class=\"_ _6\"></span>t of in<span class=\"_ _6\"></span>tangible assets acquir<span class=\"_ _0\"></span>ed in <span class=\"ws0\">a <span class=\"_ _37\"></span>business </span>c<span class=\"_ _6\"></span>ombination is their fair v<span class=\"_ _6\"></span>alue at the da<span class=\"_ _6\"></span>te o<span class=\"_ _6\"></span>f acquisition. Intangible asse<span class=\"_ _6\"></span>ts with <span class=\"ws0\">a </span>limit<span class=\"_ _0\"></span>ed economic lif<span class=\"_ _6\"></span>e ar<span class=\"_ _6\"></span>e amortised ov<span class=\"_ _6\"></span>er the ec<span class=\"_ _6\"></span>onomic useful lif<span class=\"_ _6\"></span>e. Impairments o<span class=\"_ _0\"></span>f intangible assets ar<span class=\"_ _6\"></span>e r<span class=\"_ _6\"></span>ecognised in the e<span class=\"_ _6\"></span>xtend o<span class=\"_ _6\"></span>f which the carrying amount o<span class=\"_ _6\"></span>f the asset e<span class=\"_ _0\"></span>xceeds its re<span class=\"_ _1\"></span>cove<span class=\"_ _1\"></span>ra<span class=\"ls0 ws0\">ble amount. </span>Cos<span class=\"_ _6\"></span>ts rela<span class=\"_ _0\"></span>ting to resear<span class=\"_ _0\"></span>ch are char<span class=\"_ _0\"></span>ged to expenses as the<span class=\"_ _0\"></span>y accrue. Dev<span class=\"_ _6\"></span>elopment c<span class=\"_ _0\"></span>osts are capitalised when specific crit<span class=\"_ _0\"></span>eria rela<span class=\"_ _6\"></span>ting to futur<span class=\"_ _0\"></span>e benefits ar<span class=\"_ _6\"></span>e met. Capitalised de<span class=\"_ _6\"></span>velopmen<span class=\"_ _6\"></span>t c<span class=\"_ _6\"></span>osts ar<span class=\"_ _6\"></span>e r<span class=\"_ _6\"></span>ec<span class=\"ls0 ws0\">-</span>ognised at acquisition c<span class=\"_ _0\"></span>ost, less accumulat<span class=\"_ _6\"></span>ed amortisation and<span class=\"_ _6\"></span> write-do<span class=\"_ _0\"></span>wns. With respect to major de<span class=\"_ _0\"></span>velopment pr<span class=\"_ _6\"></span>ojects, <span class=\"ws0\">a specific </span>assessment is made t<span class=\"_ _6\"></span>o det<span class=\"_ _0\"></span>ermine when the project has changed from being<span class=\"_ _6\"></span> <span class=\"ws1d\">a <span class=\"_ _37\"></span></span>dev<span class=\"_ _0\"></span>elopment project t<span class=\"_ _0\"></span>o being <span class=\"ws1d\">a <span class=\"_ _37\"></span></span>cons<span class=\"_ _6\"></span>truction pr<span class=\"_ _6\"></span>oject. Capitalised dev<span class=\"_ _6\"></span>elopment c<span class=\"_ _0\"></span>osts are amortised in <span class=\"ws0\">a <span class=\"_ _1\"></span></span>str<span class=\"_ _0\"></span>aight line ov<span class=\"_ _6\"></span>er the asset'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"ws78\">estima<span class=\"_ _6\"></span>ted use<span class=\"_ _0\"></span>ful life. Depr<span class=\"_ _6\"></span>eciation c<span class=\"_ _0\"></span>ommences when the </span></span>asset is put in<span class=\"_ _6\"></span>to oper<span class=\"_ _0\"></span>ation.Fish-farming licencesLicenses acquir<span class=\"_ _6\"></span>ed by the Group ar<span class=\"_ _0\"></span>e capitalised at cos<span class=\"_ _6\"></span>t. Fish-farming licences ar<span class=\"_ _6\"></span>e deemed to hav<span class=\"_ _0\"></span>e an indefinite use<span class=\"_ _6\"></span>ful lif<span class=\"_ _6\"></span>e and are no<span class=\"_ _0\"></span>t amortised, but ar<span class=\"_ _6\"></span>e tes<span class=\"_ _6\"></span>ted annually f<span class=\"_ _6\"></span>or impairment or mor<span class=\"_ _0\"></span>e frequen<span class=\"_ _6\"></span>tly if ther<span class=\"_ _6\"></span>e is indication o<span class=\"_ _6\"></span>f impairment, see No<span class=\"_ _6\"></span>te 3.2 f<span class=\"_ _0\"></span>or further i<span class=\"ws25\">nforma<span class=\"_ _6\"></span>tion. </span>NorwayLicences that the Gr<span class=\"_ _0\"></span>oup owns are capitalised a<span class=\"_ _0\"></span>t cost. Licences gr<span class=\"_ _0\"></span>anted in Norway ar<span class=\"_ _0\"></span>e deemed to hav<span class=\"_ _0\"></span>e an indefinite usable lif<span class=\"_ _0\"></span>e and are ther<span class=\"_ _0\"></span>e<span class=\"ws0\">-</span>for<span class=\"_ _0\"></span>e not amortised, but tes<span class=\"_ _0\"></span>ted annually for impairmen<span class=\"_ _6\"></span>t. The ex<span class=\"_ _0\"></span>ception is time-limited licenses, which ar<span class=\"_ _0\"></span>e deprecia<span class=\"_ _6\"></span>ted o<span class=\"_ _6\"></span>ver their r<span class=\"_ _0\"></span>emaining life. Any v<span class=\"_ _6\"></span>alue identified in c<span class=\"_ _0\"></span>onnection with the acquisition of licences is capitalised as an intangible asse<span class=\"_ _6\"></span>t. IcelandThe sea farming licenses in Iceland ar<span class=\"_ _6\"></span>e issued, in accor<span class=\"_ _0\"></span>dance with the curr<span class=\"_ _6\"></span>ent r<span class=\"_ _6\"></span>egulations, with <span class=\"ws0\">a <span class=\"_ _0\"></span><span class=\"ws69\">nominal lifespan o<span class=\"_ _0\"></span>f 16 years. The licenses </span></span>will be r<span class=\"_ _6\"></span>enewed if the applican<span class=\"_ _6\"></span>t meets the r<span class=\"_ _0\"></span>equiremen<span class=\"_ _6\"></span>ts set pursuan<span class=\"_ _6\"></span>t to s<span class=\"_ _6\"></span>tatut<span class=\"_ _6\"></span>e and r<span class=\"_ _6\"></span>egulation a<span class=\"_ _6\"></span>t the time the license c<span class=\"_ _6\"></span>omes up for r<span class=\"_ _0\"></span>enewal. A <span class=\"_ _0\"></span><span class=\"ws26\">small fee must be paid f<span class=\"_ _0\"></span>or the license renewal. This means tha<span class=\"_ _0\"></span>t sea </span>farming licenses ar<span class=\"_ _6\"></span>e opera<span class=\"_ _6\"></span>ted in <span class=\"ws3b\">a <span class=\"_ _1\"></span></span>16-year r<span class=\"_ _6\"></span>olling lifespan s<span class=\"_ _6\"></span>yst<span class=\"_ _0\"></span>em, wher<span class=\"_ _6\"></span>e the licenses are r<span class=\"_ _0\"></span>enewed ev<span class=\"_ _6\"></span>ery 16th year<span class=\"_ _0\"></span>. The Groups judgment is that the fish-farming licences on Iceland, which ar<span class=\"_ _0\"></span>e capitalized, will not be amortised, but t<span class=\"_ _0\"></span>ested annually f<span class=\"_ _6\"></span>or impairment. GoodwillWhen the c<span class=\"_ _6\"></span>ompany assumes c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>ol over <span class=\"ws0\">a <span class=\"_ _6\"></span><span class=\"ws51\">separa<span class=\"_ _0\"></span>te business entity </span></span>for <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span><span class=\"ws26\">c<span class=\"_ _6\"></span>onsidera<span class=\"_ _6\"></span>tion that e<span class=\"_ _0\"></span>xceeds the fair v<span class=\"_ _6\"></span>alue of the individual asse<span class=\"_ _6\"></span>ts </span>and liabilities assumed, the diff<span class=\"_ _6\"></span>erence is en<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>ed as goodwill in the sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t of financial position. Goodwill deriving fr<span class=\"_ _0\"></span>om purchases o<span class=\"_ _6\"></span>f subsidiaries is pr<span class=\"_ _6\"></span>esent<span class=\"_ _6\"></span>ed under intangible asse<span class=\"_ _6\"></span>ts. Goodwill is not depr<span class=\"_ _0\"></span>e<span class=\"ls0 ws0\">-</span>ciat<span class=\"_ _0\"></span>ed but is test<span class=\"_ _6\"></span>ed for impairmen<span class=\"_ _6\"></span>t annually if ther<span class=\"_ _6\"></span>e are indica<span class=\"_ _0\"></span>tions that its v<span class=\"_ _6\"></span>alue is low<span class=\"_ _6\"></span>er than the carrying amount. When assessing the need to writ<span class=\"_ _0\"></span>e-down goodwill, this is assigned to r<span class=\"_ _0\"></span>elevan<span class=\"_ _6\"></span>t cash flow gener<span class=\"_ _6\"></span>ating units or gr<span class=\"_ _6\"></span>oups, which are e<span class=\"_ _0\"></span>xpected t<span class=\"_ _6\"></span>o benefit fr<span class=\"_ _6\"></span>om the acquisition. See Not<span class=\"_ _0\"></span>e 3.2 for further inf<span class=\"_ _6\"></span>ormation. Other intangible NOK 1,000<span class=\"_ _21a\"> </span>Licences<span class=\"_ _a0\"> </span>Goodwillassets<span class=\"_ _64\"> </span><span class=\"lsae wsb3\">TOTAL</span>Acquisition c<span class=\"_ _0\"></span>ost at 1 January 2022<span class=\"_ _cf\"> </span>7,508,421<span class=\"_ _21\"> </span>775,788<span class=\"_ _8a\"> </span>380,778<span class=\"_ _86\"> </span>8,664,987Additions thr<span class=\"_ _6\"></span>ough business c<span class=\"_ _6\"></span>ombinations<span class=\"_ _10d\"> </span>7,265,892<span class=\"_ _86\"> </span>2,241,170<span class=\"_ _191\"> </span>1,791<span class=\"_ _86\"> </span>9,508,853Additions<span class=\"_ _24d\"> </span>52,812<span class=\"_ _24e\"> </span>0<span class=\"_ _63\"> </span>137,072<span class=\"_ _63\"> </span>189,884Currency tr<span class=\"_ _0\"></span>anslation diff<span class=\"_ _6\"></span>erences<span class=\"_ _a3\"> </span>76,532<span class=\"_ _34\"> </span>6,627<span class=\"_ _75\"> </span>319<span class=\"_ _18a\"> </span>83,477Acquisition c<span class=\"_ _0\"></span>ost at 31 December 2022<span class=\"_ _24f\"> </span>14,903,657<span class=\"_ _70\"> </span>3,023,585<span class=\"_ _76\"> </span>519,960<span class=\"_ _b1\"> </span>18,447,202Accumula<span class=\"_ _6\"></span>ted depr<span class=\"_ _0\"></span>eciation &amp; write-do<span class=\"_ _6\"></span>wns at 1 January 2022<span class=\"_ _188\"> </span>21,000<span class=\"_ _18a\"> </span>23,725<span class=\"_ _18a\"> </span>89,791<span class=\"_ _63\"> </span>134,517Deprecia<span class=\"_ _0\"></span>tion<span class=\"_ _250\"> </span>7,137<span class=\"_ _24e\"> </span>0<span class=\"_ _35\"> </span>14,495<span class=\"_ _18a\"> </span>21,633Accumula<span class=\"_ _6\"></span>ted deprecia<span class=\"_ _6\"></span>tion &amp; write-downs a<span class=\"_ _6\"></span>t 31 December 2022<span class=\"_ _19\"> </span>28,137<span class=\"_ _25\"> </span>23,725<span class=\"_ _76\"> </span>104,286<span class=\"_ _76\"> </span>156,149Carrying amount a<span class=\"_ _6\"></span>t 31 December 2022<span class=\"_ _175\"> </span>14,875,519<span class=\"_ _70\"> </span>2,999,859<span class=\"_ _76\"> </span>415,674<span class=\"_ _b1\"> </span>18,291,052Indefinit<span class=\"_ _6\"></span>e/               Estima<span class=\"_ _6\"></span>ted lif<span class=\"_ _0\"></span>etimeIndefinit<span class=\"_ _6\"></span>e<span class=\"_ _61\"> </span>5\u201350 years3\u20137.5 yearsDeprecia<span class=\"_ _0\"></span>tion method<span class=\"_ _4a\"> </span>Linear<span class=\"_ _c5\"> </span>LinearOther intangible NOK 1,000<span class=\"_ _251\"> </span>Licenses<span class=\"_ _29\"> </span>Goodwillassets<span class=\"_ _64\"> </span><span class=\"lsae wsb3\">TOTAL</span>Acquisition c<span class=\"_ _0\"></span>ost at 1 January 2021<span class=\"_ _252\"> </span>6,193,183<span class=\"_ _63\"> </span>464,855<span class=\"_ _63\"> </span>287,142<span class=\"_ _86\"> </span>6,945,180Additions thr<span class=\"_ _6\"></span>ough business c<span class=\"_ _6\"></span>ombinations<span class=\"_ _190\"> </span>1,375,580<span class=\"_ _63\"> </span>324,933<span class=\"_ _24e\"> </span>0<span class=\"_ _27\"> </span>1,700,513Additions<span class=\"_ _253\"> </span>4,392<span class=\"_ _24e\"> </span>0<span class=\"_ _35\"> </span>93,636<span class=\"_ _18a\"> </span>98,028Disposal group c<span class=\"_ _0\"></span>ompanies<span class=\"_ _1e7\"> </span>0<span class=\"_ _129\"> </span>-14,000<span class=\"_ _ff\"> </span>0<span class=\"_ _129\"> </span>-14,000Currency tr<span class=\"_ _0\"></span>anslation diff<span class=\"_ _6\"></span>erences<span class=\"_ _254\"> </span>-64,734<span class=\"_ _24e\"> </span>0<span class=\"_ _24e\"> </span>0<span class=\"_ _11e\"> </span>-64,734Acquisition c<span class=\"_ _0\"></span>ost at 31 December 2021<span class=\"_ _c2\"> </span>7,508,421<span class=\"_ _76\"> </span>775,788<span class=\"_ _76\"> </span>380,778<span class=\"_ _70\"> </span>8,664,987Accumula<span class=\"_ _6\"></span>ted depr<span class=\"_ _0\"></span>eciation &amp; write-do<span class=\"_ _6\"></span>wns at 1 January 2021<span class=\"_ _32\"> </span>21,000<span class=\"_ _18a\"> </span>23,725<span class=\"_ _18a\"> </span>74,223<span class=\"_ _63\"> </span>118,948Deprecia<span class=\"_ _0\"></span>tion<span class=\"_ _236\"> </span>0<span class=\"_ _24e\"> </span>0<span class=\"_ _18a\"> </span>15,568<span class=\"_ _35\"> </span>15,568Accumula<span class=\"_ _6\"></span>ted deprecia<span class=\"_ _6\"></span>tion &amp; write-downs a<span class=\"_ _6\"></span>t 31 December 2021<span class=\"_ _64\"> </span>21,000<span class=\"_ _25\"> </span>23,725<span class=\"_ _af\"> </span>89,791<span class=\"_ _76\"> </span>134,517Carrying amount a<span class=\"_ _6\"></span>t 31 December 2021<span class=\"_ _57\"> </span>7,487,421<span class=\"_ _30\"> </span>752,063<span class=\"_ _76\"> </span>290,986<span class=\"_ _192\"> </span>8,530,470Estima<span class=\"_ _6\"></span>ted lif<span class=\"_ _0\"></span>etime<span class=\"_ _17b\"> </span>Indefinit<span class=\"_ _6\"></span>e<span class=\"_ _23c\"> </span>Indefinite<span class=\"_ _10f\"> </span>5\u201350 yearsDeprecia<span class=\"_ _0\"></span>tion method<span class=\"_ _255\"> </span>LinearThe majority of o<span class=\"_ _0\"></span>ther intangible assets t<span class=\"_ _6\"></span>otalling NOK 415.7 million ar<span class=\"_ _6\"></span>e made up of capitalised de<span class=\"_ _6\"></span>velopmen<span class=\"_ _6\"></span>t cos<span class=\"_ _6\"></span>ts. NOK 8.5 million of this is c<span class=\"_ _6\"></span>omprised of capitalised de<span class=\"_ _6\"></span>velopmen<span class=\"_ _6\"></span>t cos<span class=\"_ _6\"></span>ts r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o the dev<span class=\"_ _6\"></span>elopment o<span class=\"_ _6\"></span>f the Ocean Farm 1 installa<span class=\"_ _6\"></span>tion. These c<span class=\"_ _6\"></span>osts ar<span class=\"_ _6\"></span>e amor<span class=\"ls0 ws0\">-</span>tised ov<span class=\"_ _6\"></span>er 5 years. <span class=\"ws0\">A <span class=\"_ _0\"></span><span class=\"ws90\">further total o<span class=\"_ _0\"></span>f NOK 356.4 million relat<span class=\"_ _0\"></span>es to the </span></span>dev<span class=\"_ _6\"></span>elopment o<span class=\"_ _6\"></span>f the Group'<span class=\"_ _c\"></span><span class=\"ws25\">s <span class=\"_ _6\"></span><span class=\"ws26\">Smart Fish Farm concep<span class=\"_ _0\"></span>t and Ocean Farm<span class=\"_ _1\"></span> </span></span>2. This projects is s<span class=\"_ _6\"></span>till in the dev<span class=\"_ _6\"></span>elopment phase and amortisa<span class=\"_ _0\"></span>tion has not y<span class=\"_ _0\"></span>et commenced. In addition, o<span class=\"_ _0\"></span>ther intangible assets includes e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>cess value r<span class=\"_ _0\"></span>elating to the pur<span class=\"_ _0\"></span>chase of br<span class=\"_ _6\"></span>eeding nuclei. Br<span class=\"_ _6\"></span>eeding nuclei ar<span class=\"_ _6\"></span>e deprecia<span class=\"_ _6\"></span>ted o<span class=\"_ _0\"></span>ver 50 years, and their r<span class=\"_ _0\"></span>esidual value as of 31 December 2022 was NOK 22.6 million.Of the to<span class=\"_ _0\"></span>tal carrying amount rela<span class=\"_ _6\"></span>ted t<span class=\"_ _0\"></span>o licenses of NOK 14 876 million, NOK 255 million is r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to time-limit<span class=\"_ _0\"></span>ed demonstra<span class=\"_ _6\"></span>tion licenses. The licenses is amortised ov<span class=\"_ _6\"></span>er the r<span class=\"_ _6\"></span>emaining life which v<span class=\"_ _0\"></span>arious from 3 years t<span class=\"_ _6\"></span>o 7.5 years. Specification o<span class=\"_ _6\"></span>f fish farming licences 2022 (NOK 1,000)<span class=\"_ _91\"> </span>MAB tonnes<span class=\"_ _1ce\"> </span>Acquisition c<span class=\"_ _0\"></span>ost<span class=\"_ _186\"> </span>Carrying amount 31.12.2022Fish Farming Northern Norway<span class=\"_ _252\"> </span>75,116<span class=\"_ _2e\"> </span>6,305,262<span class=\"_ _2e\"> </span>6,300,262Fish Farming Centr<span class=\"_ _0\"></span>al Norway<span class=\"_ _18d\"> </span>84,749<span class=\"_ _2e\"> </span>7,109,063<span class=\"_ _2e\"> </span>7,080,732SalMar Aker Ocean<span class=\"_ _f8\"> </span>6,304<span class=\"_ _1f1\"> </span>96,181<span class=\"_ _1d1\"> </span>96,181Norway<span class=\"_ _fb\"> </span>166,169<span class=\"_ _1dd\"> </span>13,510,506<span class=\"_ _e3\"> </span>13,477,175Icelandic Salmon<span class=\"_ _cd\"> </span>23,700<span class=\"_ _114\"> </span>1,278,560<span class=\"_ _2e\"> </span>1,398,344Group<span class=\"_ _256\"> </span>189,869<span class=\"_ _1dd\"> </span>14,789,065<span class=\"_ _e3\"> </span>14,875,519Specification o<span class=\"_ _6\"></span>f fish farming licences 2021 (NOK 1,000)<span class=\"_ _5b\"> </span>MAB tonnes<span class=\"_ _106\"> </span>Acquisition c<span class=\"_ _6\"></span>ost<span class=\"_ _12\"> </span>Carrying amoun<span class=\"_ _6\"></span>t 31.12.2021Fish Farming Northern Norway<span class=\"_ _257\"> </span>38,251<span class=\"_ _13\"> </span>2,011,062<span class=\"_ _13\"> </span>2,006,062Fish Farming Centr<span class=\"_ _0\"></span>al Norway<span class=\"_ _e9\"> </span>63,234<span class=\"_ _1b\"> </span>4,096,299<span class=\"_ _13\"> </span>4,080,298SalMar Aker Ocean<span class=\"_ _258\"> </span>6,304<span class=\"_ _1e6\"> </span>83,850<span class=\"_ _1f9\"> </span>83,850Norway<span class=\"_ _259\"> </span>107,789<span class=\"_ _170\"> </span>6,191,211<span class=\"_ _170\"> </span>6,170,210Icelandic Salmon<span class=\"_ _168\"> </span>25,200<span class=\"_ _13\"> </span>1,271,890<span class=\"_ _13\"> </span>1,317,211Group<span class=\"_ _13d\"> </span>132,989<span class=\"_ _170\"> </span>7,463,101<span class=\"_ _170\"> </span>7,487,421In 2022, <span class=\"ws0\">SalMar</span> incr<span class=\"_ _6\"></span>eased its production capacity thr<span class=\"_ _0\"></span>ough the acqui<span class=\"ws0\">-</span>sitions of N<span class=\"_ _0\"></span>TS and the merger with NRS. The fair v<span class=\"_ _6\"></span>alue of licenses r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to the tr<span class=\"_ _0\"></span>ansactions was NOK 7 262 million. This led to <span class=\"ws0\">a net </span>incr<span class=\"_ _6\"></span>ease in MAB of 19,635 t<span class=\"_ _6\"></span>onnes in Centr<span class=\"_ _0\"></span>al Norway and <span class=\"ws36\">a <span class=\"_ _0\"></span><span class=\"ws2e\">net increase </span></span>in MAB of 30,814 t<span class=\"_ _6\"></span>onnes in Northern Norway. In addition the acquisi-tion included 8 aquacultur<span class=\"_ _6\"></span>e dev<span class=\"_ _6\"></span>elopment licences in Northern Norwa<span class=\"_ _6\"></span>y with MAB of 6,051 t<span class=\"_ _6\"></span>onnes. The to<span class=\"_ _0\"></span>tal MAB includes one time-lim<span class=\"ls0 ws0\">-</span>ited demons<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>ation license in Cen<span class=\"_ _6\"></span>tral Norwa<span class=\"_ _0\"></span>y and one time-limited demonstr<span class=\"_ _0\"></span>ation license in Northern Norway. See No<span class=\"_ _6\"></span>te 4.5 f<span class=\"_ _0\"></span>or further inf<span class=\"_ _6\"></span>ormation.In addition <span class=\"ws0\">SalMar</span> acquir<span class=\"_ _6\"></span>ed 1,4 dev<span class=\"_ _6\"></span>elopment licences c<span class=\"_ _0\"></span>orresponding to MAB 1,100 t<span class=\"_ _6\"></span>onnes in 2022. T<span class=\"_ _c\"></span>otal c<span class=\"_ _6\"></span>onsider<span class=\"_ _6\"></span>ation f<span class=\"_ _6\"></span>or the licenses was NOK 50 million. In 2021, <span class=\"ws0\">SalMar</span> incr<span class=\"_ _6\"></span>eased its production capacity thr<span class=\"_ _0\"></span>ough the acqui<span class=\"ws0\">-</span>sitions of Nekt<span class=\"_ _6\"></span>on Havbruk A<span class=\"_ _0\"></span>S and Ref<span class=\"_ _6\"></span>snes Laks A<span class=\"_ _6\"></span>S for <span class=\"ws25\">a <span class=\"_ _0\"></span>consider<span class=\"_ _0\"></span>ation </span>of NOK 1370 million. This led t<span class=\"_ _6\"></span>o <span class=\"ws2b\">a <span class=\"_ _0\"></span><span class=\"ws26\">net increase in MAB o<span class=\"_ _6\"></span>f 5,500 tonnes </span></span>in Centr<span class=\"_ _0\"></span>al Norway. See Not<span class=\"_ _0\"></span>e 4.5 for further inf<span class=\"_ _6\"></span>ormation. In 2021, the groups oper<span class=\"_ _0\"></span>ations on Iceland acquir<span class=\"_ _6\"></span>ed two smolt facil<span class=\"ws0\">-</span>ities of which NOK 10.0 million o<span class=\"_ _6\"></span>f the c<span class=\"_ _6\"></span>onsidera<span class=\"_ _0\"></span>tion was rec<span class=\"_ _6\"></span>ognized as licenses. Icelandic Salmon holds license of MAB 23,700 t<span class=\"_ _0\"></span>onnes in the Icelandic W<span class=\"_ _6\"></span>estfjor<span class=\"_ _0\"></span>ds. Of the total MAB, 10,000 t<span class=\"_ _0\"></span>onnes must be renew<span class=\"_ _6\"></span>ed by the end of 2026, 12,200 t<span class=\"_ _6\"></span>onnes by the end of 2029 and 1,500 t<span class=\"_ _6\"></span>onnes by the end of 2038. Included in the specification o<span class=\"_ _6\"></span>f fish farming licenses abov<span class=\"_ _0\"></span>e there is 4 time-limited demons<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>ation licenses in Cen<span class=\"_ _6\"></span>tral Norwa<span class=\"_ _0\"></span>y, and 2 time-lim<span class=\"ls0 ws0\">-</span>ited demons<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>ation license in Northern Norwa<span class=\"_ _6\"></span>y. In addition <span class=\"ws3b\">SalMar<span class=\"ls0 ws0\"> </span></span>oper<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>es sev<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>al R&amp;<span class=\"ws0\">D <span class=\"_ _6\"></span><span class=\"ws26\">licences in collabor<span class=\"_ _0\"></span>ation with o<span class=\"_ _6\"></span>ther companies. </span></span>SalMar<span class=\"ws32\"> Group also holds 8 de<span class=\"_ _0\"></span>velopment licences thr<span class=\"_ _6\"></span>ough Maricultur<span class=\"_ _6\"></span>e </span>A<span class=\"_ _6\"></span>S, to<span class=\"_ _6\"></span>tal MAB 6,240 tonnes. The licenses was gr<span class=\"_ _0\"></span>anted in 2019 by the Norwegian Dir<span class=\"_ _6\"></span>ector<span class=\"_ _0\"></span>ate o<span class=\"_ _6\"></span>f Fisheries to de<span class=\"_ _6\"></span>velop the Smart Fish Farm, a <span class=\"ws3d\">specially designed deepwa<span class=\"_ _6\"></span>ter ins<span class=\"_ _6\"></span>tallation f<span class=\"_ _6\"></span>or the farming of </span>fish in the open ocean.  licenses in Centr<span class=\"_ _0\"></span>al Norway, and 1 time-limit<span class=\"_ _0\"></span>ed<span class=\"_ _1\"></span> demonstr<span class=\"_ _0\"></span>ation license in Northern Norway. In addition <span class=\"ws27\">SalMar</span> oper<span class=\"_ _0\"></span>ates sev<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>al R&amp;D licences in collabor<span class=\"_ _0\"></span>ation with other c<span class=\"_ _0\"></span>ompanies.Specification o<span class=\"_ _6\"></span>f goodwill 2022 (NOK 1,000)<span class=\"_ _17\"> </span>Acquisition y<span class=\"_ _6\"></span>ear<span class=\"_ _15b\"> </span>A<span class=\"_ _6\"></span>cquisition c<span class=\"_ _6\"></span>ost<span class=\"_ _85\"> </span>Carrying amount 31.12.2022Fish Farming Northern Norway<span class=\"_ _19d\"> </span>2022<span class=\"_ _13\"> </span>1,482,363<span class=\"_ _153\"> </span>1,482,363Fish Farming Centr<span class=\"_ _0\"></span>al Norway<span class=\"_ _179\"> </span>2022<span class=\"_ _25a\"> </span>602,850<span class=\"_ _25a\"> </span>602,850Goodwill arising from the acquisition 2022<span class=\"_ _153\"> </span>2,085,213<span class=\"_ _13\"> </span>2,085,213and merger o<span class=\"_ _0\"></span>f NTS and NRSFish Farming Northern Norway<span class=\"_ _19d\"> </span>2006<span class=\"_ _1f9\"> </span>95,114<span class=\"_ _25b\"> </span>95,114Fish Farming Centr<span class=\"_ _0\"></span>al Norway<span class=\"_ _1a8\"> </span>1999-2021<span class=\"_ _9d\"> </span>680,674<span class=\"_ _9d\"> </span>656,949Icelandic Salmon<span class=\"_ _25c\"> </span>2022<span class=\"_ _25a\"> </span>155,956<span class=\"_ _9d\"> </span>162,583T<span class=\"_ _c\"></span>otal goodwill<span class=\"_ _25d\"> </span>3,016,957<span class=\"_ _1bb\"> </span>2,999,859The goodwill of NOK 2 085 million arising fr<span class=\"_ _0\"></span>om the acquisition and merger of N<span class=\"_ _0\"></span>TS and NRS,  comprises both the v<span class=\"_ _0\"></span>alue of expect<span class=\"_ _0\"></span>ed synergies arising fr<span class=\"_ _0\"></span>om the acquisition which is not separ<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>ely r<span class=\"_ _6\"></span>ecognised and technical goodwill. Due t<span class=\"_ _0\"></span>o fish farming licenses having an indefinit<span class=\"_ _6\"></span>e useful lif<span class=\"_ _0\"></span>e, <span class=\"ws1f\">SalMar</span> has assessed that the pr<span class=\"_ _0\"></span>esent value o<span class=\"_ _6\"></span>f the def<span class=\"_ _0\"></span>erred tax r<span class=\"_ _6\"></span>elat<span class=\"_ _0\"></span>ed to the ex<span class=\"_ _0\"></span>cess value iden<span class=\"_ _6\"></span>tified for licenses being close to 0. De<span class=\"_ _6\"></span>f<span class=\"_ _6\"></span>erred tax r<span class=\"_ _0\"></span>elated t<span class=\"_ _0\"></span>o ex<span class=\"_ _0\"></span>cess value identified f<span class=\"_ _6\"></span>or licenses amounts t<span class=\"_ _6\"></span>o <span class=\"ws0\">a </span>total o<span class=\"_ _0\"></span>f NOK 789 million, which is r<span class=\"_ _6\"></span>ecognised as t<span class=\"_ _0\"></span>echnical goodwill. The deferr<span class=\"_ _0\"></span>ed tax is comput<span class=\"_ _6\"></span>ed with the sta<span class=\"_ _6\"></span>tutory tax in Norway o<span class=\"_ _6\"></span>f 22%.The goodwill of NOK 156 million alloca<span class=\"_ _6\"></span>ted t<span class=\"_ _0\"></span>o segment Icelandic Salmon in 2022 is arising from the acquisition of Eldiss<span class=\"_ _6\"></span>t\u00f8din Is<span class=\"_ _6\"></span>thor Ehf (Is<span class=\"_ _6\"></span>thor). For further in<span class=\"_ _6\"></span>forma<span class=\"_ _6\"></span>tion rela<span class=\"_ _0\"></span>ted to goodwill acquir<span class=\"_ _0\"></span>ed in business combinations, see No<span class=\"_ _0\"></span>te 4.5.Specification o<span class=\"_ _6\"></span>f goodwill 2021 (NOK 1,000)<span class=\"_ _d\"> </span>Acquisition year<span class=\"_ _1ce\"> </span>Acquisition c<span class=\"_ _6\"></span>ost<span class=\"_ _186\"> </span>Carrying amount 31.12.2021Fish Farming Northern Norway<span class=\"_ _e9\"> </span>2006<span class=\"_ _1d1\"> </span>95,114<span class=\"_ _1d1\"> </span>95,114Fish Farming Centr<span class=\"_ _0\"></span>al Norway<span class=\"_ _25e\"> </span>1999-2021<span class=\"_ _12f\"> </span>680,674<span class=\"_ _12f\"> </span>656,949T<span class=\"_ _c\"></span>otal goodwill<span class=\"_ _25f\"> </span>775,788<span class=\"_ _260\"> </span>752,063NOTE 3.2 <span class=\"_ _224\"> </span> <span class=\"_\"> </span><span class=\"fsa fc4 ls0\">Impairment of non-f<span class=\"_ _1\"></span>inancial assets</span>Acc<span class=\"_ _0\"></span>ounting policiesAnnually or upon indication, each cash gener<span class=\"_ _0\"></span>ating unit, is tes<span class=\"_ _6\"></span>ted f<span class=\"_ _0\"></span>or impairment. If the rec<span class=\"_ _0\"></span>over<span class=\"_ _0\"></span>able amount of <span class=\"ls0 ws0\">a <span class=\"_ _0\"></span><span class=\"ws26\">cash genera<span class=\"_ _0\"></span>ting unit is estimat<span class=\"_ _6\"></span>ed to be less than the carrying amoun<span class=\"_ _6\"></span>t of the ne<span class=\"_ _6\"></span>t assets o<span class=\"_ _6\"></span>f the cash </span></span>gener<span class=\"_ _6\"></span>ating unit, impairmen<span class=\"_ _6\"></span>t to the r<span class=\"_ _0\"></span>ecov<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>able amount is r<span class=\"_ _0\"></span>ecognised. The Gr<span class=\"_ _6\"></span>oup has substantial asse<span class=\"_ _0\"></span>ts with indefinit<span class=\"_ _0\"></span>e lives in the form o<span class=\"_ _6\"></span>f licenses and goodwill. The licenses are subject t<span class=\"_ _0\"></span>o impairment tes<span class=\"_ _6\"></span>ting in c<span class=\"_ _6\"></span>ombination with goodwill in the annual t<span class=\"_ _6\"></span>est. Asse<span class=\"_ _6\"></span>ts that ar<span class=\"_ _0\"></span>e subject to amortization ar<span class=\"_ _0\"></span>e revie<span class=\"_ _6\"></span>wed for impairmen<span class=\"_ _6\"></span>t whenev<span class=\"_ _6\"></span>er ther<span class=\"_ _6\"></span>e are indica<span class=\"_ _0\"></span>tions that future earnings do no<span class=\"_ _0\"></span>t justify the carrying value.SalMar<span class=\"ws26\"> has identified the Gr<span class=\"_ _0\"></span>oup'<span class=\"_ _6\"></span><span class=\"ws3c\">s <span class=\"_ _6\"></span><span class=\"ws26\">business segments as cash gener<span class=\"_ _0\"></span>ating units. In c<span class=\"_ _6\"></span>onnection with acqui</span></span></span>-sitions, goodwill and intangible asse<span class=\"_ _6\"></span>ts ar<span class=\"_ _6\"></span>e allocat<span class=\"_ _6\"></span>ed to each o<span class=\"_ _6\"></span>f the Group\u2019<span class=\"_ _0\"></span>s cash genera<span class=\"_ _6\"></span>ting units that ar<span class=\"_ _6\"></span>e expect<span class=\"_ _0\"></span>ed to benefit fr<span class=\"_ _6\"></span>om the c<span class=\"_ _6\"></span>ombination.  The cash gener<span class=\"_ _0\"></span>ating units are the lo<span class=\"_ _6\"></span>west le<span class=\"_ _0\"></span>vel in which independent cash flo<span class=\"_ _6\"></span>ws can be identified, and no higher than the Gr<span class=\"_ _0\"></span>oup'<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws4b\">business segments based on </span></span>the geogr<span class=\"_ _6\"></span>aphic distribution o<span class=\"_ _6\"></span>f its sea farming opera<span class=\"_ _0\"></span>tions in Norway, the segmen<span class=\"_ _6\"></span>ts Fish Farming Centr<span class=\"_ _0\"></span>al Norway and Fish Farming Northern Norwa<span class=\"_ _6\"></span>y, Sales &amp; Indus<span class=\"_ _6\"></span>try, Icelandic Salmon and <span class=\"ws0\">SalMar</span> Ak<span class=\"_ _0\"></span>er Ocean.Impairment t<span class=\"_ _0\"></span>esting is carried out by calculating the ne<span class=\"_ _6\"></span>t presen<span class=\"_ _6\"></span>t value o<span class=\"_ _0\"></span>f estimat<span class=\"_ _6\"></span>ed future cash flo<span class=\"_ _0\"></span>ws (value in use) for the cash-gener<span class=\"_ _0\"></span>ating unit and comparing the ne<span class=\"_ _0\"></span>t present v<span class=\"_ _0\"></span>alue of the cash flow t<span class=\"_ _6\"></span>owar<span class=\"_ _0\"></span>ds the carrying amount o<span class=\"_ _6\"></span>f net asse<span class=\"_ _6\"></span>ts held by the cash-gener<span class=\"_ _6\"></span>ating unit. The cash flo<span class=\"_ _6\"></span>w used in the calculations r<span class=\"_ _6\"></span>epresen<span class=\"_ _6\"></span>ts the management\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws68\">best estima<span class=\"_ _6\"></span>te a<span class=\"_ _0\"></span>t the time of reporting. If the carrying amoun<span class=\"_ _6\"></span>t is higher </span></span>than the calculat<span class=\"_ _0\"></span>ed value in use, the assets ar<span class=\"_ _0\"></span>e consider<span class=\"_ _6\"></span>ed impaired. The es<span class=\"_ _0\"></span>timated cash flo<span class=\"_ _6\"></span>w is based on the assumption o<span class=\"_ _6\"></span>f c<span class=\"_ _6\"></span>ontinued oper<span class=\"_ _0\"></span>ation. V<span class=\"_ _6\"></span>alue in use is calculat<span class=\"_ _0\"></span>ed by estimating futur<span class=\"_ _6\"></span>e cash flows, based on appro<span class=\"_ _0\"></span>ved budgets and f<span class=\"_ _6\"></span>orecas<span class=\"_ _6\"></span>ts. Cash flow gr<span class=\"_ _0\"></span>owth aft<span class=\"_ _6\"></span>er the last y<span class=\"_ _6\"></span>ear in the calculation is assumed to equal the e<span class=\"_ _0\"></span>xpected r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e of in<span class=\"_ _6\"></span>flation. Cash flo<span class=\"_ _0\"></span>ws are disc<span class=\"_ _6\"></span>ount<span class=\"_ _6\"></span>ed by <span class=\"ws0\">a </span>r<span class=\"_ _0\"></span>ate o<span class=\"_ _6\"></span>f int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est be<span class=\"_ _6\"></span>for<span class=\"_ _0\"></span>e tax which tak<span class=\"_ _6\"></span>es accoun<span class=\"_ _0\"></span>t of rele<span class=\"_ _6\"></span>van<span class=\"_ _0\"></span>t market risk. If the calcula<span class=\"_ _6\"></span>t<span class=\"_ _6\"></span>ed value in use is less than the carrying amount o<span class=\"_ _6\"></span>f the cash flow-gener<span class=\"_ _0\"></span>ating entity<span class=\"_ _6\"></span>, goodwill is impair<span class=\"_ _6\"></span>ed first and then o<span class=\"_ _6\"></span>ther assets as r<span class=\"_ _0\"></span>equired. The groups analyses o<span class=\"_ _0\"></span>f climate risk ha<span class=\"_ _6\"></span>ve so far no<span class=\"_ _6\"></span>t identified clima<span class=\"_ _6\"></span>te-r<span class=\"_ _0\"></span>elated ma<span class=\"_ _0\"></span>tters with substan<span class=\"_ _6\"></span>tially aff<span class=\"_ _0\"></span>ect on the value of the gr<span class=\"_ _6\"></span>oups assets or futur<span class=\"_ _0\"></span>e cash-flow. For further in<span class=\"_ _6\"></span>forma<span class=\"_ _6\"></span>tion see Not<span class=\"_ _0\"></span>e 1.7. Carrying amount o<span class=\"_ _0\"></span>f licences and goodwill allocated to cash gener<span class=\"_ _0\"></span>ating units as at 31 December 2022:NOK 1,000<span class=\"_ _1a5\"> </span>Goodwill<span class=\"_ _191\"> </span>Licenses<span class=\"_ _101\"> </span>T<span class=\"_ _0\"></span>otal 31.12.2022Fish Farming Northern Norway<span class=\"_ _e0\"> </span>1,577,477<span class=\"_ _18a\"> </span>6,300,262<span class=\"_ _64\"> </span>7,877,739Fish Farming Centr<span class=\"_ _0\"></span>al Norway<span class=\"_ _ff\"> </span>1,259,799<span class=\"_ _18a\"> </span>7,176,913<span class=\"_ _64\"> </span>8,436,712Icelandic Salmon<span class=\"_ _9a\"> </span>162,583<span class=\"_ _35\"> </span>1,398,344<span class=\"_ _64\"> </span>1,560,9272,999,859<span class=\"_ _63\"> </span>14,875,519<span class=\"_ _11e\"> </span>17,875,378Carrying amount o<span class=\"_ _0\"></span>f licences and goodwill allocated to cash gener<span class=\"_ _0\"></span>ating units as at 31 December 2021:NOK 1,000<span class=\"_ _1a5\"> </span>Goodwill<span class=\"_ _191\"> </span>Licenses<span class=\"_ _101\"> </span>T<span class=\"_ _0\"></span>otal 31.12.2021Fish Farming Northern Norway<span class=\"_ _be\"> </span>95,114<span class=\"_ _35\"> </span>2,006,062<span class=\"_ _64\"> </span>2,101,177Fish Farming Centr<span class=\"_ _0\"></span>al Norway<span class=\"_ _5\"> </span>656,949<span class=\"_ _18a\"> </span>4,164,149<span class=\"_ _64\"> </span>4,821,098Icelandic Salmon<span class=\"_ _261\"> </span>0<span class=\"_ _35\"> </span>1,317,209<span class=\"_ _64\"> </span>1,317,209752,063<span class=\"_ _35\"> </span>7,487,420<span class=\"_ _64\"> </span>8,239,484A<span class=\"_ _0\"></span>t the end of the reporting periods, the mark<span class=\"_ _0\"></span>et value o<span class=\"_ _0\"></span>f the Group\u2019<span class=\"_ _6\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span><span class=\"ws24\">equity was significantly higher </span></span>than the carrying amount o<span class=\"_ _6\"></span>f equity, which is an indica<span class=\"_ _6\"></span>tion that the mark<span class=\"_ _0\"></span>et c<span class=\"_ _6\"></span>onsiders the value o<span class=\"_ _6\"></span>f the Group\u2019<span class=\"_ _0\"></span>s assets t<span class=\"_ _6\"></span>o e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>ceed the carrying amount.Key<span class=\"_ _37\"></span><span class=\"ls0 ws0\"> assump<span class=\"_ _6\"></span>tions</span>The k<span class=\"_ _6\"></span>ey assump<span class=\"_ _6\"></span>tions used in the calculation o<span class=\"_ _6\"></span>f value in use ar<span class=\"_ _0\"></span>e har<span class=\"ws0\">-</span>ves<span class=\"_ _6\"></span>ted v<span class=\"_ _6\"></span>olume, EBIT/ kg, capital e<span class=\"_ _6\"></span>xpenditure, tax, disc<span class=\"_ _0\"></span>ount r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>es and the terminal gr<span class=\"_ _0\"></span>owth ra<span class=\"_ _0\"></span>tes. Disc<span class=\"_ _6\"></span>ount r<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>eThe disc<span class=\"_ _6\"></span>ount r<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>es are based on the W<span class=\"_ _6\"></span>eight<span class=\"_ _0\"></span>ed A<span class=\"_ _6\"></span>ver<span class=\"_ _0\"></span>age Cost o<span class=\"_ _6\"></span>f Capital (W<span class=\"_ _0\"></span>AC<span class=\"_ _0\"></span>C) methodology. In the model <span class=\"ws0\">a </span>t<span class=\"_ _0\"></span>en-year risk-free r<span class=\"_ _0\"></span>at<span class=\"_ _6\"></span>e has been used. Calculation o<span class=\"_ _6\"></span>f the final disc<span class=\"_ _6\"></span>ount r<span class=\"_ _0\"></span>ates also tak<span class=\"_ _0\"></span>es into acc<span class=\"_ _0\"></span>ount mark<span class=\"_ _6\"></span>et risk pr<span class=\"_ _6\"></span>emium, debt risk pr<span class=\"_ _0\"></span>emium, gearing and beta value. In the calculations, the Gr<span class=\"_ _0\"></span>oup has applied estimat<span class=\"_ _6\"></span>ed cash flows a<span class=\"_ _6\"></span>fter tax and the c<span class=\"_ _6\"></span>orrespond<span class=\"_ _6\"></span>ing discoun<span class=\"_ _0\"></span>t rat<span class=\"_ _0\"></span>es after tax. The <span class=\"_ _6\"></span>discoun<span class=\"_ _0\"></span>t rat<span class=\"_ _0\"></span>e aft<span class=\"_ _0\"></span>er tax and befor<span class=\"_ _6\"></span>e tax is calculat<span class=\"_ _0\"></span>ed at 7.7% and 7.9% respectiv<span class=\"_ _0\"></span>ely for the Gr<span class=\"_ _0\"></span>oup'<span class=\"_ _6\"></span><span class=\"ws0\">s <span class=\"wsfe\">Norw<span class=\"_ _6\"></span>egian entities. F<span class=\"_ _6\"></span>or the opera<span class=\"_ _0\"></span>tions in Iceland, the </span></span>disc<span class=\"_ _6\"></span>ount r<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>e after tax and be<span class=\"_ _6\"></span>for<span class=\"_ _0\"></span>e tax is 6.5% and 7.2% respectiv<span class=\"_ _6\"></span>ely. In the sensitivity analysis the disc<span class=\"_ _6\"></span>ount r<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>e after tax is t<span class=\"_ _0\"></span>ested as it will yield the same r<span class=\"_ _6\"></span>esult as bef<span class=\"_ _6\"></span>ore tax.T<span class=\"_ _c\"></span>erminal growth r<span class=\"_ _0\"></span>at<span class=\"_ _6\"></span>eThe gro<span class=\"_ _0\"></span>wth rat<span class=\"_ _0\"></span>e is set at 2.5 % f<span class=\"_ _6\"></span>or Norway and 2.0 % f<span class=\"_ _6\"></span>or Iceland.EBIT/ k<span class=\"_ _6\"></span>gEBIT mar<span class=\"_ _6\"></span>gin per kg is highly vola<span class=\"_ _6\"></span>tile with respect t<span class=\"_ _0\"></span>o changes in salmon<span class=\"_ _1\"></span> prices. Forwar<span class=\"_ _0\"></span>d prices are based on the Fish P<span class=\"_ _6\"></span>ool Index a<span class=\"_ _0\"></span>t the reporting day. Es<span class=\"_ _6\"></span>timat<span class=\"_ _6\"></span>es for pr<span class=\"_ _0\"></span>oduction cost ar<span class=\"_ _0\"></span>e based on historic figur<span class=\"_ _0\"></span>es and ex<span class=\"_ _1\"></span><span class=\"ls0 ws0\">pecta<span class=\"_ _6\"></span>tions. </span>Harves<span class=\"_ _6\"></span>ted v<span class=\"_ _6\"></span>olumeHarves<span class=\"_ _6\"></span>ted v<span class=\"_ _0\"></span>olume is based on the curren<span class=\"_ _6\"></span>t st<span class=\"_ _6\"></span>ocking plans for each unit, and for<span class=\"_ _0\"></span>ecasted figur<span class=\"_ _0\"></span>es for gro<span class=\"_ _0\"></span>wth, assumed harvest weigh<span class=\"_ _6\"></span>t and mortality, based on his<span class=\"_ _6\"></span>torical figur<span class=\"_ _0\"></span>es.Ta<span class=\"_ _37\"></span>xA <span class=\"_ _6\"></span><span class=\"ws90\">22% corpor<span class=\"_ _0\"></span>ate <span class=\"_ _6\"></span>tax has been used for Norwegian en<span class=\"_ _0\"></span>tities and 20% </span>on Iceland. For Norwegian en<span class=\"_ _6\"></span>tities estima<span class=\"_ _6\"></span>te o<span class=\"_ _6\"></span>f pr<span class=\"_ _6\"></span>oposed resour<span class=\"_ _0\"></span>ce ren<span class=\"_ _6\"></span>t tax has been added in the calculation. In addition curr<span class=\"_ _0\"></span>ent resour<span class=\"_ _0\"></span>ce tax and license tax has been added for Iceland.Climat<span class=\"_ _0\"></span>e RiskAs mentioned in no<span class=\"_ _0\"></span>te 4.12 <span class=\"ws0\">SalMar</span> has c<span class=\"_ _6\"></span>onducted <span class=\"ws0\">a <span class=\"_ _6\"></span><span class=\"ws31\">climat<span class=\"_ _0\"></span>e risk anal<span class=\"ws0\">-</span></span></span>ysis of its asse<span class=\"_ _0\"></span>ts. Based on curren<span class=\"_ _6\"></span>t knowledge this is deemed t<span class=\"_ _6\"></span>o be less sensitive c<span class=\"_ _0\"></span>ompared to the o<span class=\"_ _0\"></span>ther factors used in the impair<span class=\"ws0\">-</span>ment e<span class=\"_ _6\"></span>valua<span class=\"_ _6\"></span>tion.Based on the abov<span class=\"_ _6\"></span>e assessments, ther<span class=\"_ _0\"></span>e were no impairmen<span class=\"_ _6\"></span>t indicat<span class=\"_ _6\"></span>ors identified r<span class=\"_ _0\"></span>elated t<span class=\"_ _0\"></span>o the fish farming licences or goodwill as of 31 December 2022. All segments ha<span class=\"_ _6\"></span>ve <span class=\"ws1d\">a <span class=\"_ _1\"></span></span>mat<span class=\"_ _6\"></span>erial positive diff<span class=\"_ _0\"></span>erence betw<span class=\"_ _6\"></span>een the calculat<span class=\"_ _6\"></span>ed rec<span class=\"_ _0\"></span>over<span class=\"_ _0\"></span>able value and book value. Sensitivity In c<span class=\"_ _6\"></span>onnection with the impairment t<span class=\"_ _0\"></span>esting of in<span class=\"_ _6\"></span>tangible asse<span class=\"_ _6\"></span>ts, <span class=\"ws3c\">a <span class=\"_ _6\"></span>sen<span class=\"ls0 ws0\">-</span></span>sitivity analysis has been carried out. Sensitivity analysis has been performed f<span class=\"_ _6\"></span>or each of the de<span class=\"_ _6\"></span>fined cash gener<span class=\"_ _6\"></span>ating units.V<span class=\"_ _0\"></span>alue in use is sensitive to changes in the assump<span class=\"_ _6\"></span>tions made, the most importan<span class=\"_ _6\"></span>t of which ar<span class=\"_ _0\"></span>e the discount r<span class=\"_ _0\"></span>ate and EBIT/kg. The table below sho<span class=\"_ _6\"></span>ws the e<span class=\"_ _6\"></span>xten<span class=\"_ _6\"></span>t of which the input fact<span class=\"_ _6\"></span>ors must be changed for the v<span class=\"_ _6\"></span>alue in use to be equal t<span class=\"_ _6\"></span>o the carrying amount o<span class=\"_ _0\"></span>f net assets held by the cash-gener<span class=\"_ _6\"></span>ating unit. Disc<span class=\"_ _6\"></span>ount r<span class=\"_ _6\"></span>ate Cash genera<span class=\"_ _0\"></span>ting unitsafter tax<span class=\"_ _4\"> </span><span class=\"ws99\">EBIT/kg (NOK)</span>Fish Farming Northern Norway<span class=\"_ _134\"> </span>+1.8 %<span class=\"_ _d0\"> </span>-2.9Fish Farming Centr<span class=\"_ _0\"></span>al Norway<span class=\"_ _1a0\"> </span>+5.1 %<span class=\"_ _d0\"> </span>-5.5Icelandic Salmon<span class=\"_ _262\"> </span>+1.3 %<span class=\"_ _d0\"> </span>-4.0NOTE 3.3 <span class=\"_ _224\"> </span> <span class=\"_\"> </span><span class=\"fsa fc4 ls0\">Proper<span class=\"_ _1\"></span>ty<span class=\"_ _20\"></span>, plant and e<span class=\"_ _1\"></span>quipment</span>Acc<span class=\"_ _0\"></span>ounting policiesProperty<span class=\"_ _0\"></span>, plant and equipment (PPE) is measur<span class=\"_ _0\"></span>ed at acquisition cos<span class=\"_ _6\"></span>t, less <span class=\"_ _37\"></span>a <span class=\"_ _37\"></span><span class=\"ws6e\">deduction f<span class=\"_ _6\"></span>or accumulat<span class=\"_ _6\"></span>ed depr<span class=\"_ _6\"></span>eciation and writ<span class=\"_ _6\"></span>e-downs. </span>Borro<span class=\"_ _0\"></span>wing cost tha<span class=\"_ _6\"></span>t are dir<span class=\"_ _0\"></span>ectly attributable to the c<span class=\"_ _0\"></span>onstruction of <span class=\"_ _37\"></span><span class=\"ls1c ws1b\">a <span class=\"_ _37\"></span><span class=\"ws24\">qualifying asset f<span class=\"_ _6\"></span>orm part of the c<span class=\"_ _0\"></span>ost of the asse<span class=\"_ _6\"></span>t. S<span class=\"_ _0\"></span>traight-</span></span>line depr<span class=\"_ _6\"></span>eciation is applied o<span class=\"_ _6\"></span>ver the use<span class=\"_ _6\"></span>ful life o<span class=\"_ _0\"></span>f property, plan<span class=\"_ _6\"></span>t and equipment, based on the asse<span class=\"_ _6\"></span>t\u2019<span class=\"_ _0\"></span><span class=\"ws3b\">s <span class=\"_ _37\"></span><span class=\"ws24\">hist<span class=\"_ _6\"></span>orical cos<span class=\"_ _6\"></span>t and estima<span class=\"_ _6\"></span>ted </span></span>r<span class=\"_ _6\"></span>esidual value a<span class=\"_ _6\"></span>t disposal. If <span class=\"ws1b\">a <span class=\"_ _37\"></span></span>substan<span class=\"_ _6\"></span>tial part of an asse<span class=\"_ _6\"></span>t has an individual and diff<span class=\"_ _6\"></span>eren<span class=\"_ _6\"></span>t useful lif<span class=\"_ _0\"></span>e, this part is depreciat<span class=\"_ _0\"></span>ed separa<span class=\"_ _6\"></span>tely. The asset\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws66\">r<span class=\"_ _0\"></span>esidual value and useful lif<span class=\"_ _0\"></span>e are ev<span class=\"_ _0\"></span>aluated annually. The </span></span>gain or loss arising from the disposal or r<span class=\"_ _0\"></span>etir<span class=\"_ _6\"></span>ement o<span class=\"_ _6\"></span>f an asset is det<span class=\"_ _0\"></span>ermined as the differ<span class=\"_ _6\"></span>ence between the sales pr<span class=\"_ _0\"></span>oceeds and the carrying amount o<span class=\"_ _6\"></span>f the asset.PPE under c<span class=\"_ _6\"></span>onstruction is no<span class=\"_ _6\"></span>t deprecia<span class=\"_ _0\"></span>ted. Deprecia<span class=\"_ _0\"></span>tion is charged to e<span class=\"_ _6\"></span>xpenses when the asset is r<span class=\"_ _6\"></span>eady for use.Impairment t<span class=\"_ _0\"></span>ests for PPE ar<span class=\"_ _6\"></span>e performed when ther<span class=\"_ _0\"></span>e are indications of impairmen<span class=\"_ _6\"></span>t. If the r<span class=\"_ _6\"></span>eco<span class=\"_ _0\"></span>verable amoun<span class=\"_ _6\"></span>t is estima<span class=\"_ _6\"></span>ted t<span class=\"_ _0\"></span>o be less than the carrying amount o<span class=\"_ _6\"></span>f the net asse<span class=\"_ _0\"></span>t, impairment to the r<span class=\"_ _0\"></span>ecov<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>able amount is r<span class=\"_ _0\"></span>ecognised. The r<span class=\"_ _6\"></span>ec<span class=\"_ _6\"></span>ov<span class=\"_ _6\"></span>erable amoun<span class=\"_ _0\"></span>t is the higher of net sales value and v<span class=\"_ _6\"></span>alue in use. V<span class=\"_ _0\"></span>alue in use is the present v<span class=\"_ _0\"></span>alue of future cash flows which the asse<span class=\"_ _6\"></span>t will gener<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e.Other Land &amp; Machinery &amp; Boats &amp; opera<span class=\"_ _0\"></span>ting Assets under NOK 1,000buildings equipmentbargesassetsc<span class=\"_ _6\"></span>onstruction<span class=\"_ _b6\"> </span>T<span class=\"_ _c\"></span>otalAcquisition c<span class=\"_ _0\"></span>ost at 1 January 2022<span class=\"_ _12b\"> </span>2,503,586<span class=\"_ _8f\"> </span>4,312,018<span class=\"_ _8f\"> </span>1,806,879<span class=\"_ _6d\"> </span>276,327<span class=\"_ _8f\"> </span>1,838,751<span class=\"_ _71\"> </span>10,737,560Additions thr<span class=\"_ _6\"></span>ough business c<span class=\"_ _6\"></span>ombinations<span class=\"_ _13a\"> </span>1,482,389<span class=\"_ _73\"> </span>421,005<span class=\"_ _a4\"> </span>546,186<span class=\"_ _8e\"> </span>23,801<span class=\"_ _6d\"> </span>106,099<span class=\"_ _8f\"> </span>2,579,479Additions<span class=\"_ _263\"> </span>139,765<span class=\"_ _6d\"> </span>624,599<span class=\"_ _6d\"> </span>100,593<span class=\"_ _30\"> </span>9,453<span class=\"_ _8f\"> </span>1,390,598<span class=\"_ _8f\"> </span>2,265,008Reclassifica<span class=\"_ _6\"></span>tion assets under c<span class=\"_ _0\"></span>onstruction<span class=\"_ _1e2\"> </span>819,515<span class=\"_ _73\"> </span>403,014<span class=\"_ _a4\"> </span>153,692<span class=\"_ _8e\"> </span>38,271<span class=\"_ _101\"> </span>-1,414,492<span class=\"_ _13c\"> </span>0Disposals<span class=\"_ _179\"> </span>-139,611<span class=\"_ _10a\"> </span>-151,858<span class=\"_ _31\"> </span>-30<span class=\"_ _5f\"> </span>-49,844<span class=\"_ _30\"> </span>1,425<span class=\"_ _89\"> </span>-339,919Reclassifica<span class=\"_ _6\"></span>tion<span class=\"_ _1e3\"> </span>-36,195<span class=\"_ _a4\"> </span>306,921<span class=\"_ _89\"> </span>-299,077<span class=\"_ _5b\"> </span>16,529<span class=\"_ _5b\"> </span>11,822<span class=\"_ _15a\"> </span>0Currency tr<span class=\"_ _0\"></span>anslation diff<span class=\"_ _6\"></span>erences<span class=\"_ _94\"> </span>276<span class=\"_ _23c\"> </span>8,668<span class=\"_ _5b\"> </span>24,488<span class=\"_ _30\"> </span>4,052<span class=\"_ _30\"> </span>7,684<span class=\"_ _5b\"> </span>45,167Acquisition c<span class=\"_ _0\"></span>ost at 31 December 2022<span class=\"_ _191\"> </span>4,769,724<span class=\"_ _5c\"> </span>5,924,366<span class=\"_ _e5\"> </span>2,332,729<span class=\"_ _b1\"> </span>318,589<span class=\"_ _5c\"> </span>1,941,887<span class=\"_ _da\"> </span>15,287,295Accumula<span class=\"_ _6\"></span>ted depr<span class=\"_ _0\"></span>eciation &amp; write-308,805<span class=\"_ _8f\"> </span>2,349,679<span class=\"_ _6d\"> </span>734,312<span class=\"_ _6d\"> </span>211,251<span class=\"_ _187\"> </span>267<span class=\"_ _8f\"> </span>3,604,314downs a<span class=\"_ _6\"></span>t 1 January 2022Deprecia<span class=\"_ _0\"></span>tion<span class=\"_ _218\"> </span>137,728<span class=\"_ _73\"> </span>435,929<span class=\"_ _6d\"> </span>135,358<span class=\"_ _5b\"> </span>25,021<span class=\"_ _8b\"> </span>50<span class=\"_ _6d\"> </span>734,085Write-do<span class=\"_ _6\"></span>wns<span class=\"_ _264\"> </span>0<span class=\"_ _5b\"> </span>34,144<span class=\"_ _15a\"> </span>0<span class=\"_ _23c\"> </span>2,499<span class=\"_ _265\"> </span>0<span class=\"_ _5b\"> </span>36,642Disposal deprecia<span class=\"_ _0\"></span>tion and write-downs<span class=\"_ _24\"> </span>-45,802<span class=\"_ _89\"> </span>-139,981<span class=\"_ _31\"> </span>-30<span class=\"_ _5f\"> </span>-49,425<span class=\"_ _265\"> </span>0<span class=\"_ _10a\"> </span>-235,238Currency tr<span class=\"_ _0\"></span>anslation diff<span class=\"_ _6\"></span>erences<span class=\"_ _262\"> </span>1,677<span class=\"_ _23c\"> </span>4,083<span class=\"_ _8e\"> </span>10,409<span class=\"_ _80\"> </span>102<span class=\"_ _265\"> </span>0<span class=\"_ _5b\"> </span>16,272Accumula<span class=\"_ _6\"></span>ted deprecia<span class=\"_ _6\"></span>tion &amp; write-448,210<span class=\"_ _5c\"> </span>2,823,835<span class=\"_ _b1\"> </span>880,079<span class=\"_ _87\"> </span>238,873<span class=\"_ _af\"> </span>317<span class=\"_ _e5\"> </span>4,156,074downs a<span class=\"_ _6\"></span>t 31 December 2022Carrying amount a<span class=\"_ _6\"></span>t 31 December 2022<span class=\"_ _19\"> </span>4,321,514<span class=\"_ _5c\"> </span>3,100,531<span class=\"_ _e5\"> </span>1,452,651<span class=\"_ _192\"> </span>79,716<span class=\"_ _5c\"> </span>1,941,570<span class=\"_ _da\"> </span>11,131,221Estima<span class=\"_ _6\"></span>ted lif<span class=\"_ _0\"></span>etime<span class=\"_ _266\"> </span>5-33 years<span class=\"_ _116\"> </span>5-25 years<span class=\"_ _8d\"> </span>3-15 years<span class=\"_ _116\"> </span>3-20 years<span class=\"_ _2c\"> </span>N/ADeprecia<span class=\"_ _0\"></span>tion method<span class=\"_ _121\"> </span>Linear<span class=\"_ _b9\"> </span>Linear<span class=\"_ _23c\"> </span>Linear<span class=\"_ _23c\"> </span>Linear<span class=\"_ _206\"> </span>N/AGains/losses on the sale of PP&amp;E<span class=\"_ _41\"> </span>0<span class=\"_ _80\"> </span>426<span class=\"_ _265\"> </span>0<span class=\"_ _265\"> </span>0<span class=\"_ _265\"> </span>0<span class=\"_ _187\"> </span>426As of 31 December 2022, the c<span class=\"_ _0\"></span>ompany had capitalised <span class=\"ws1b\">a <span class=\"_ _1\"></span></span>to<span class=\"_ _6\"></span>tal of NOK 1,942 million in c<span class=\"_ _6\"></span>onnection with assets under c<span class=\"_ _6\"></span>onstruction, the c<span class=\"_ _6\"></span>osts r<span class=\"_ _6\"></span>elat<span class=\"_ _0\"></span>es primarily to the expansion o<span class=\"_ _6\"></span>f smolt capacity. The amount was divided in<span class=\"_ _6\"></span>to NOK 835.3 million on r<span class=\"_ _0\"></span>eal estat<span class=\"_ _6\"></span>e, NOK 998.8 million on plant and equipmen<span class=\"_ _6\"></span>t, NOK 63.4 million on vessels and o<span class=\"_ _0\"></span>ther oper<span class=\"_ _6\"></span>ating asse<span class=\"_ _6\"></span>ts, and NOK 44,2 million on other oper<span class=\"_ _0\"></span>ating assets. As of 31 December 2021, the c<span class=\"_ _0\"></span>ompany had capitalised <span class=\"ws0\">a <span class=\"_ _1\"></span></span>to<span class=\"_ _0\"></span>tal of NOK 1,838.5 million in work on in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tment pr<span class=\"_ _0\"></span>ojects that had not been c<span class=\"_ _6\"></span>omplet<span class=\"_ _6\"></span>ed and put int<span class=\"_ _6\"></span>o oper<span class=\"_ _6\"></span>ation and f<span class=\"_ _6\"></span>or which deprecia<span class=\"_ _0\"></span>tion had not c<span class=\"_ _6\"></span>ommenced. Of this was NOK 1,519.3 million rela<span class=\"_ _6\"></span>ted t<span class=\"_ _0\"></span>o real esta<span class=\"_ _6\"></span>te, NOK 216.4 million to plan<span class=\"_ _6\"></span>t and equipment, and NOK 102.8 million t<span class=\"_ _6\"></span>o vessels and o<span class=\"_ _0\"></span>ther operating asse<span class=\"_ _6\"></span>ts. Write-do<span class=\"_ _0\"></span>wns in 2022 derive primarily from <span class=\"ws0\">a <span class=\"_ _0\"></span><span class=\"ws26\">NOK 36.6 million impair<span class=\"ws0\">-</span></span></span>ment in the v<span class=\"_ _6\"></span>alue of the ne<span class=\"_ _6\"></span>t r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o the Ocean Farm 1 installa<span class=\"_ _6\"></span>tion. For 2021 ther<span class=\"_ _6\"></span>e was <span class=\"ws20\">a <span class=\"_ _1\"></span></span>minor impairment rela<span class=\"_ _0\"></span>ted to equipmen<span class=\"_ _6\"></span>t no longer in use. Other Land &amp; Machinery &amp; Boats &amp; opera<span class=\"_ _0\"></span>ting Assets under NOK 1,000buildings equipmentbargesassetsc<span class=\"_ _6\"></span>onstruction<span class=\"_ _b6\"> </span>T<span class=\"_ _c\"></span>otalAcquisition c<span class=\"_ _0\"></span>ost at 1 January 2021<span class=\"_ _267\"> </span>1,363,991<span class=\"_ _8f\"> </span>3,639,375<span class=\"_ _7e\"> </span>1,637,602<span class=\"_ _73\"> </span>254,501<span class=\"_ _68\"> </span>1,792,059<span class=\"_ _8f\"> </span>8,687,527Additions thr<span class=\"_ _6\"></span>ough business c<span class=\"_ _6\"></span>ombinations<span class=\"_ _d\"> </span>44,375<span class=\"_ _23c\"> </span>4,894<span class=\"_ _61\"> </span>13,395<span class=\"_ _30\"> </span>7,299<span class=\"_ _265\"> </span>0<span class=\"_ _8e\"> </span>69,963Disposal group c<span class=\"_ _0\"></span>ompanies<span class=\"_ _9a\"> </span>-14,682<span class=\"_ _203\"> </span>-32,816<span class=\"_ _206\"> </span>-48<span class=\"_ _112\"> </span>-874<span class=\"_ _265\"> </span>0<span class=\"_ _5f\"> </span>-48,421Additions<span class=\"_ _184\"> </span>1,095,941<span class=\"_ _73\"> </span>697,503<span class=\"_ _10f\"> </span>63,691<span class=\"_ _8e\"> </span>20,877<span class=\"_ _6d\"> </span>248,177<span class=\"_ _8f\"> </span>2,126,190Reclassifica<span class=\"_ _6\"></span>tion assets under c<span class=\"_ _0\"></span>onstruction<span class=\"_ _1bc\"> </span>24,579<span class=\"_ _5b\"> </span>49,359<span class=\"_ _a4\"> </span>116,456<span class=\"_ _30\"> </span>2,270<span class=\"_ _89\"> </span>-192,665<span class=\"_ _265\"> </span>0Disposals<span class=\"_ _15c\"> </span>-3,416<span class=\"_ _268\"> </span>-40,591,122<span class=\"_ _83\"> </span>-7,907<span class=\"_ _4e\"> </span>-7,643<span class=\"_ _101\"> </span>-4,284,530<span class=\"_ _203\"> </span>-63,841T<span class=\"_ _0\"></span>ranslation diff<span class=\"_ _0\"></span>erences<span class=\"_ _269\"> </span>-7,202<span class=\"_ _4e\"> </span>-5,706<span class=\"_ _db\"> </span>-16,312<span class=\"_ _112\"> </span>-103<span class=\"_ _4e\"> </span>-4,536<span class=\"_ _5f\"> </span>-33,859Acquisition c<span class=\"_ _0\"></span>ost at 31 December 2021<span class=\"_ _34\"> </span>2,503,586<span class=\"_ _5c\"> </span>4,312,018<span class=\"_ _101\"> </span>1,806,879<span class=\"_ _87\"> </span>276,327<span class=\"_ _5c\"> </span>1,838,751<span class=\"_ _268\"> </span>10,737,560Accumula<span class=\"_ _6\"></span>ted depr<span class=\"_ _0\"></span>eciation &amp; write-240,193<span class=\"_ _8f\"> </span>2,050,246<span class=\"_ _a4\"> </span>639,354<span class=\"_ _6d\"> </span>203,241<span class=\"_ _187\"> </span>466<span class=\"_ _8f\"> </span>3,133,499downs a<span class=\"_ _6\"></span>t 1 January 2021Disposal group c<span class=\"_ _0\"></span>ompanies<span class=\"_ _40\"> </span>-9,797<span class=\"_ _5f\"> </span>-26,757<span class=\"_ _206\"> </span>-48<span class=\"_ _112\"> </span>-667<span class=\"_ _265\"> </span>0<span class=\"_ _5f\"> </span>-37,269Deprecia<span class=\"_ _0\"></span>tion<span class=\"_ _213\"> </span>82,184<span class=\"_ _6d\"> </span>365,601<span class=\"_ _a4\"> </span>106,579<span class=\"_ _8e\"> </span>15,762<span class=\"_ _265\"> </span>0<span class=\"_ _6d\"> </span>570,125Write-do<span class=\"_ _6\"></span>wns<span class=\"_ _26a\"> </span>196<span class=\"_ _30\"> </span>2,495<span class=\"_ _13c\"> </span>0<span class=\"_ _80\"> </span>322<span class=\"_ _187\"> </span>531<span class=\"_ _30\"> </span>3,544Disposal deprecia<span class=\"_ _0\"></span>tion and write-downs<span class=\"_ _1c0\"> </span>-3,174<span class=\"_ _203\"> </span>-39,776<span class=\"_ _83\"> </span>-4,881<span class=\"_ _4e\"> </span>-7,312<span class=\"_ _112\"> </span>-500<span class=\"_ _5f\"> </span>-55,642Currency tr<span class=\"_ _0\"></span>anslation diff<span class=\"_ _6\"></span>erences<span class=\"_ _102\"> </span>-796<span class=\"_ _4e\"> </span>-2,130<span class=\"_ _83\"> </span>-6,692<span class=\"_ _31\"> </span>-95<span class=\"_ _112\"> </span>-230<span class=\"_ _4e\"> </span>-9,944Accumula<span class=\"_ _6\"></span>ted deprecia<span class=\"_ _6\"></span>tion &amp; write-308,805<span class=\"_ _5c\"> </span>2,349,679<span class=\"_ _8c\"> </span>734,312<span class=\"_ _87\"> </span>211,251<span class=\"_ _af\"> </span>267<span class=\"_ _e5\"> </span>3,604,314downs a<span class=\"_ _6\"></span>t 31 December 2021Carrying amount a<span class=\"_ _6\"></span>t 31 December 2021<span class=\"_ _d0\"> </span>2,194,781<span class=\"_ _5c\"> </span>1,962,338<span class=\"_ _101\"> </span>1,072,567<span class=\"_ _192\"> </span>65,075<span class=\"_ _5c\"> </span>1,838,484<span class=\"_ _e5\"> </span>7,133,246Estima<span class=\"_ _6\"></span>ted lif<span class=\"_ _0\"></span>etime<span class=\"_ _266\"> </span>5-33 years<span class=\"_ _8d\"> </span>5-25 years<span class=\"_ _65\"> </span>3-15 years<span class=\"_ _8d\"> </span>3-20 years<span class=\"_ _2c\"> </span>N/ADeprecia<span class=\"_ _0\"></span>tion method<span class=\"_ _121\"> </span>Linear<span class=\"_ _23c\"> </span>Linear<span class=\"_ _b9\"> </span>Linear<span class=\"_ _23c\"> </span>Linear<span class=\"_ _206\"> </span>N/AGains/losses on the sale of PP&amp;E<span class=\"_ _1b3\"> </span>0<span class=\"_ _30\"> </span>2,151<span class=\"_ _b9\"> </span>1,174<span class=\"_ _265\"> </span>0<span class=\"_ _15a\"> </span>0<span class=\"_ _23c\"> </span>3,325NOTE 3.<span class=\"_ _0\"></span>4 <span class=\"_ _1d\"> </span> <span class=\"_ _38\"> </span><span class=\"fsa fc4 ls0\">Right-<span class=\"_ _1\"></span>of-use assets and lease liabilities</span>Acc<span class=\"_ _0\"></span>ounting policiesThe Group r<span class=\"_ _0\"></span>ecognises righ<span class=\"_ _6\"></span>t-of-use asse<span class=\"_ _6\"></span>ts at the c<span class=\"_ _0\"></span>ommencement dat<span class=\"_ _0\"></span>e of the lease. Right-o<span class=\"_ _6\"></span>f-use assets ar<span class=\"_ _6\"></span>e measur<span class=\"_ _6\"></span>ed at c<span class=\"_ _0\"></span>ost, less any accumula<span class=\"_ _6\"></span>ted depr<span class=\"_ _0\"></span>eciation and impairment losses, and adjus<span class=\"_ _6\"></span>ted for an<span class=\"_ _6\"></span>y r<span class=\"_ _6\"></span>emeasuremen<span class=\"_ _0\"></span>t of lease liabilities. Right-o<span class=\"_ _6\"></span>f-use assets ar<span class=\"_ _0\"></span>e depr<span class=\"_ _6\"></span>eciat<span class=\"_ _6\"></span>ed ov<span class=\"_ _6\"></span>er the shorter o<span class=\"_ _0\"></span>f the lease term and the useful lif<span class=\"_ _0\"></span>e of the asset. When <span class=\"ws0\">a </span>purchase op<span class=\"_ _0\"></span>tion has been included in the cost a<span class=\"_ _6\"></span>t r<span class=\"_ _6\"></span>ecognition, the righ<span class=\"_ _6\"></span>t-of-use asse<span class=\"_ _0\"></span>t is depreciat<span class=\"_ _0\"></span>ed over the es<span class=\"_ _6\"></span>timat<span class=\"_ _6\"></span>ed useful lif<span class=\"_ _0\"></span>e of the asset. Short term<span class=\"_ _6\"></span> leases (lease term less than 1<span class=\"_ _6\"></span>2 months) and leases o<span class=\"_ _6\"></span>f low-v<span class=\"_ _6\"></span>alue assets ar<span class=\"_ _0\"></span>e not r<span class=\"_ _6\"></span>ecognised as righ<span class=\"_ _0\"></span>t-of-use assets and lease liabilities, as the r<span class=\"_ _6\"></span>ecognition e<span class=\"_ _0\"></span>xemp<span class=\"_ _6\"></span>tions for these leases is applied. L<span class=\"_ _6\"></span>ease paymen<span class=\"_ _6\"></span>ts of such leases ar<span class=\"_ _0\"></span>e rec<span class=\"_ _6\"></span>ognized as e<span class=\"_ _6\"></span>xpense ov<span class=\"_ _6\"></span>er the lease term.Con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>acts may c<span class=\"_ _0\"></span>ontain both lease and non-lea<span class=\"_ _6\"></span>se componen<span class=\"_ _0\"></span>ts. The group alloca<span class=\"_ _0\"></span>tes the consider<span class=\"_ _0\"></span>ation in the c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>act to the lease and non-lease c<span class=\"_ _6\"></span>omponents based on their r<span class=\"_ _6\"></span>elativ<span class=\"_ _0\"></span>e stand-alone prices. This applies to some o<span class=\"_ _6\"></span>f the groups lease arr<span class=\"_ _0\"></span>angements of w<span class=\"_ _6\"></span>ellboats and service boats, wher<span class=\"_ _0\"></span>e crew and o<span class=\"_ _0\"></span>ther service elements are included in the c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>act. The c<span class=\"_ _6\"></span>ost r<span class=\"_ _6\"></span>elat<span class=\"_ _0\"></span>ed to service elements no<span class=\"_ _6\"></span>t defined as lease, ar<span class=\"_ _6\"></span>e expensed in the period the<span class=\"_ _6\"></span>y occur<span class=\"_ _6\"></span>. The lease liabilities at c<span class=\"_ _0\"></span>ommencement dat<span class=\"_ _0\"></span>e are measur<span class=\"_ _0\"></span>ed at the pres<span class=\"_ _6\"></span><span class=\"ls0 ws0\">-</span>ent v<span class=\"_ _6\"></span>alue of the lease pa<span class=\"_ _0\"></span>yments. The lease paymen<span class=\"_ _6\"></span>ts are disc<span class=\"_ _0\"></span>ounted using the Group'<span class=\"_ _c\"></span><span class=\"ws2a\">s <span class=\"_ _37\"></span><span class=\"ws1c\">incr<span class=\"_ _6\"></span>emental borr<span class=\"_ _6\"></span>owing r<span class=\"_ _0\"></span>ate as the <span class=\"_ _6\"></span>int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est r<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>e </span></span>implicit in the lease is not r<span class=\"_ _0\"></span>eadily determinable. For leasing c<span class=\"_ _0\"></span>ontracts wit<span class=\"_ _6\"></span>h optional r<span class=\"_ _0\"></span>enewal period, and where w<span class=\"_ _6\"></span>e ar<span class=\"_ _6\"></span>e r<span class=\"_ _6\"></span>easonably certain to e<span class=\"_ _6\"></span>x<span class=\"_ _0\"></span>ercise this option, the r<span class=\"_ _0\"></span>enewal periods are included in the calculation o<span class=\"_ _6\"></span>f the lease liability and asset.Right-o<span class=\"_ _6\"></span>f-use assets and lease liabilities includes o<span class=\"_ _6\"></span>ffices and produc<span class=\"ws0\">-</span>tion facilities, including the Innov<span class=\"_ _6\"></span>aMar facility in Fr\u00f8<span class=\"_ _0\"></span>ya. There ar<span class=\"_ _6\"></span>e also significant leasing agr<span class=\"_ _0\"></span>eements in place for wellboa<span class=\"_ _0\"></span>ts, service boats, plant and equipmen<span class=\"_ _6\"></span>t. Right-o<span class=\"_ _0\"></span>f-Use AssetsMachinery &amp; NOK 1,000<span class=\"_ _26b\"> </span>Land &amp; buildingsequipment<span class=\"_ _62\"> </span>Boa<span class=\"_ _6\"></span>ts &amp; barges<span class=\"_ _1dd\"> </span>T<span class=\"_ _0\"></span>otalAcquisition c<span class=\"_ _0\"></span>ost at 1 January 2022<span class=\"_ _6b\"> </span>380,201<span class=\"_ _193\"> </span>390,392<span class=\"_ _15b\"> </span>977,027<span class=\"_ _15a\"> </span>1,747,619Additions thr<span class=\"_ _6\"></span>ough business c<span class=\"_ _6\"></span>ombinations<span class=\"_ _114\"> </span>22,410<span class=\"_ _97\"> </span>85,479<span class=\"_ _15b\"> </span>439,016<span class=\"_ _e1\"> </span>546,905Adjus<span class=\"_ _6\"></span>tments o<span class=\"_ _6\"></span>f exis<span class=\"_ _6\"></span>ting agreemen<span class=\"_ _0\"></span>ts<span class=\"_ _26c\"> </span>-1,573<span class=\"_ _1e0\"> </span>0<span class=\"_ _ff\"> </span>54,644<span class=\"_ _ff\"> </span>53,071Additions<span class=\"_ _c0\"> </span>50,343<span class=\"_ _1dc\"> </span>62,228<span class=\"_ _ff\"> </span>29,725<span class=\"_ _15b\"> </span>142,296Disposal acquisition cos<span class=\"_ _0\"></span>t<span class=\"_ _19f\"> </span>-1,582<span class=\"_ _50\"> </span>-5,719<span class=\"_ _50\"> </span>-7,300Currency tr<span class=\"_ _0\"></span>anslation diff<span class=\"_ _6\"></span>erences<span class=\"_ _1be\"> </span>0<span class=\"_ _1e0\"> </span>0<span class=\"_ _ff\"> </span>11,352<span class=\"_ _ff\"> </span>11,352Acquisition c<span class=\"_ _0\"></span>ost at 31 December 2022<span class=\"_ _e3\"> </span>451,380<span class=\"_ _1bc\"> </span>536,518<span class=\"_ _13a\"> </span>1,506,046<span class=\"_ _13a\"> </span>2,493,943Accumula<span class=\"_ _6\"></span>ted depr<span class=\"_ _0\"></span>eciation &amp; write-132,846<span class=\"_ _193\"> </span>213,584<span class=\"_ _15b\"> </span>524,385<span class=\"_ _e1\"> </span>870,816downs a<span class=\"_ _6\"></span>t 1 January 2022Deprecia<span class=\"_ _0\"></span>tion<span class=\"_ _ef\"> </span>27,210<span class=\"_ _24e\"> </span>45,016<span class=\"_ _e1\"> </span>173,109<span class=\"_ _15b\"> </span>245,335Disposal accumulat<span class=\"_ _6\"></span>ed depr<span class=\"_ _6\"></span>eciation<span class=\"_ _164\"> </span>-1,582<span class=\"_ _1c0\"> </span>-427<span class=\"_ _50\"> </span>-2,009Currency tr<span class=\"_ _0\"></span>anslation diff<span class=\"_ _6\"></span>erences<span class=\"_ _1b3\"> </span>-1,806<span class=\"_ _1e0\"> </span>0<span class=\"_ _50\"> </span>-4,997<span class=\"_ _4d\"> </span>-6,803Accumula<span class=\"_ _6\"></span>ted deprecia<span class=\"_ _6\"></span>tion &amp; write-158,250<span class=\"_ _106\"> </span>257,019<span class=\"_ _e6\"> </span>692,070<span class=\"_ _18f\"> </span>1,107,339downs a<span class=\"_ _6\"></span>t 31 December 2022Carrying amount a<span class=\"_ _6\"></span>t 31 December 2022<span class=\"_ _162\"> </span>293,130<span class=\"_ _1bc\"> </span>279,499<span class=\"_ _e6\"> </span>813,975<span class=\"_ _13a\"> </span>1,386,604Estima<span class=\"_ _6\"></span>ted lif<span class=\"_ _0\"></span>etime<span class=\"_ _26d\"> </span>2 - 30 years<span class=\"_ _95\"> </span>1 - 5 years<span class=\"_ _1e2\"> </span>1 - 9 yearsDeprecia<span class=\"_ _0\"></span>tion method<span class=\"_ _26e\"> </span>Linear<span class=\"_ _9c\"> </span>Linear<span class=\"_ _be\"> </span>LinearMachinery &amp; NOK 1,000<span class=\"_ _26b\"> </span>Land &amp; buildingsequipment<span class=\"_ _62\"> </span>Boa<span class=\"_ _6\"></span>ts &amp; barges<span class=\"_ _1dd\"> </span>T<span class=\"_ _0\"></span>otalAcquisition c<span class=\"_ _0\"></span>ost at 1 January 2021<span class=\"_ _6b\"> </span>363,096<span class=\"_ _15b\"> </span>295,931<span class=\"_ _15b\"> </span>844,601<span class=\"_ _15a\"> </span>1,503,628Additions thr<span class=\"_ _6\"></span>ough business c<span class=\"_ _6\"></span>ombinations<span class=\"_ _194\"> </span>9,064<span class=\"_ _ff\"> </span>42,019<span class=\"_ _ff\"> </span>10,398<span class=\"_ _ff\"> </span>61,482Adjus<span class=\"_ _6\"></span>tments o<span class=\"_ _6\"></span>f exis<span class=\"_ _6\"></span>ting agreemen<span class=\"_ _0\"></span>ts<span class=\"_ _26c\"> </span>-4,118<span class=\"_ _17\"> </span>-10,939<span class=\"_ _ff\"> </span>12,949<span class=\"_ _50\"> </span>-2,107Additions<span class=\"_ _c0\"> </span>12,159<span class=\"_ _ff\"> </span>63,381<span class=\"_ _e1\"> </span>109,078<span class=\"_ _15b\"> </span>184,618Acquisition c<span class=\"_ _0\"></span>ost at 31 December 2021<span class=\"_ _e3\"> </span>380,201<span class=\"_ _1ce\"> </span>390,392<span class=\"_ _e6\"> </span>977,027<span class=\"_ _13a\"> </span>1,747,619Accumula<span class=\"_ _6\"></span>ted depr<span class=\"_ _0\"></span>eciation &amp; write-109,916<span class=\"_ _15b\"> </span>177,917<span class=\"_ _e1\"> </span>367,027<span class=\"_ _15b\"> </span>654,860downs a<span class=\"_ _6\"></span>t 1 January 2021Deprecia<span class=\"_ _0\"></span>tion<span class=\"_ _ef\"> </span>23,288<span class=\"_ _ff\"> </span>35,667<span class=\"_ _15b\"> </span>158,487<span class=\"_ _15b\"> </span>217,442Currency tr<span class=\"_ _0\"></span>anslation diff<span class=\"_ _6\"></span>erences<span class=\"_ _111\"> </span>-358<span class=\"_ _104\"> </span>0<span class=\"_ _4d\"> </span>-1,129<span class=\"_ _50\"> </span>-1,487Accumula<span class=\"_ _6\"></span>ted deprecia<span class=\"_ _6\"></span>tion &amp; write-132,846<span class=\"_ _e6\"> </span>213,584<span class=\"_ _e6\"> </span>524,385<span class=\"_ _e6\"> </span>870,816downs a<span class=\"_ _6\"></span>t 31 December 2021Carrying amount a<span class=\"_ _6\"></span>t 31 December 2021<span class=\"_ _162\"> </span>247,355<span class=\"_ _1ce\"> </span>176,808<span class=\"_ _e6\"> </span>452,641<span class=\"_ _e6\"> </span>876,803Estima<span class=\"_ _6\"></span>ted lif<span class=\"_ _0\"></span>etime<span class=\"_ _26d\"> </span>2 - 30 years<span class=\"_ _15a\"> </span>1 - 5 years<span class=\"_ _15a\"> </span>1 - 9 yearsDeprecia<span class=\"_ _0\"></span>tion method<span class=\"_ _26e\"> </span>Linear<span class=\"_ _14d\"> </span>Linear<span class=\"_ _14d\"> </span>LinearOther leasing c<span class=\"_ _6\"></span>osts r<span class=\"_ _6\"></span>ecognised in pr<span class=\"_ _0\"></span>ofit and loss (NOK 1,000)<span class=\"_ _26f\"> </span>2022<span class=\"_ _9c\"> </span>2021Cos<span class=\"_ _6\"></span>ts rela<span class=\"_ _6\"></span>ting to short-t<span class=\"_ _0\"></span>erm leases (less than 12 months dura<span class=\"_ _6\"></span>tion)<span class=\"_ _174\"> </span>125,413<span class=\"_ _e1\"> </span>116,098Cos<span class=\"_ _6\"></span>ts rela<span class=\"_ _6\"></span>ting to the lease o<span class=\"_ _6\"></span>f low-v<span class=\"_ _6\"></span>alue assets<span class=\"_ _197\"> </span>32,993<span class=\"_ _ff\"> </span>25,330T<span class=\"_ _c\"></span>otal leasing c<span class=\"_ _6\"></span>osts included in o<span class=\"_ _6\"></span>ther opera<span class=\"_ _0\"></span>ting expenses<span class=\"_ _e2\"> </span>158,405<span class=\"_ _1ce\"> </span>141,428L<span class=\"_ _6\"></span>eases of lo<span class=\"_ _6\"></span>w value ar<span class=\"_ _0\"></span>e rec<span class=\"_ _6\"></span>ognised in other oper<span class=\"_ _0\"></span>ating expenses. C<span class=\"_ _0\"></span>osts rela<span class=\"_ _6\"></span>ting to short-t<span class=\"_ _0\"></span>erm leases mainly relat<span class=\"_ _0\"></span>es to ad hoc leasing of service boa<span class=\"_ _6\"></span>ts.Lease liabilitiesNOK 1,000<span class=\"_ _270\"> </span>2022<span class=\"_ _223\"> </span>2021Lease liability 1 January<span class=\"_ _1d7\"> </span>967,166<span class=\"_ _2e\"> </span>933,695Additions thr<span class=\"_ _6\"></span>ough business c<span class=\"_ _6\"></span>ombinations<span class=\"_ _78\"> </span>483,609<span class=\"_ _260\"> </span>47,395Adjus<span class=\"_ _6\"></span>tment o<span class=\"_ _6\"></span>f lease liabilities<span class=\"_ _1f0\"> </span>54,429<span class=\"_ _25a\"> </span>-2,582New c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts<span class=\"_ _16b\"> </span>145,708<span class=\"_ _1b\"> </span>186,689Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est on lease liability (pr<span class=\"_ _6\"></span>ofit and loss)<span class=\"_ _271\"> </span>64,654<span class=\"_ _260\"> </span>57,311Instalmen<span class=\"_ _6\"></span>ts on lease liabilities paid (cash flow)<span class=\"_ _272\"> </span>-229,333<span class=\"_ _e4\"> </span>-198,437Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est on lease liabilities paid (cash flow)<span class=\"_ _273\"> </span>-64,654<span class=\"_ _1ef\"> </span>-57,311Currency tr<span class=\"_ _0\"></span>anslation diff<span class=\"_ _6\"></span>erences<span class=\"_ _274\"> </span>3,718<span class=\"_ _a6\"> </span>408T<span class=\"_ _c\"></span>otal lease liabilities at 31 December<span class=\"_ _275\"> </span>1,425,297<span class=\"_ _170\"> </span>967,166Short-term lease liabilities<span class=\"_ _276\"> </span>273,081<span class=\"_ _1b\"> </span>216,419L<span class=\"_ _6\"></span>ong-term lease liabilities<span class=\"_ _177\"> </span>1,152,216<span class=\"_ _2e\"> </span>750,747T<span class=\"_ _c\"></span>otal lease liabilities at 31 December<span class=\"_ _275\"> </span>1,425,297<span class=\"_ _170\"> </span>967,166Cash flow r<span class=\"_ _0\"></span>elating to lease liabilities (NOK 1,000)NOK 1,000<span class=\"_ _270\"> </span>2022<span class=\"_ _223\"> </span>2021Instalmen<span class=\"_ _6\"></span>ts on lease liabilities paid (cash flow)<span class=\"_ _1f6\"> </span>229,333<span class=\"_ _1b\"> </span>198,437Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est on lease liabilities paid (cash flow)<span class=\"_ _14e\"> </span>64,654<span class=\"_ _dc\"> </span>57,311Lease liabilities r<span class=\"_ _0\"></span>ecognised in pr<span class=\"_ _6\"></span>ofit or loss<span class=\"_ _143\"> </span>158,405<span class=\"_ _2e\"> </span>141,428T<span class=\"_ _c\"></span>otal cash flow r<span class=\"_ _0\"></span>elating to lease liabilities<span class=\"_ _277\"> </span>452,392<span class=\"_ _170\"> </span>397,176See Not<span class=\"_ _6\"></span>e 4.1 for further de<span class=\"_ _6\"></span>tails of the leasing liabilities\u2019 ma<span class=\"_ _6\"></span>turity pro<span class=\"_ _6\"></span>file.NOTE 3.5 <span class=\"_ _224\"> </span> <span class=\"_\"> </span><span class=\"fsa fc4 ls0\">Inv<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>stments in associated companie<span class=\"_ _1\"></span>s and joint v<span class=\"_ _0\"></span>entures</span>Acc<span class=\"_ _0\"></span>ounting policiesJoint v<span class=\"_ _6\"></span>entur<span class=\"_ _0\"></span>es are en<span class=\"_ _6\"></span>tities where the gr<span class=\"_ _0\"></span>oup has joint con<span class=\"_ _0\"></span>trol and the parties in the joint arr<span class=\"_ _0\"></span>angement hav<span class=\"_ _6\"></span>e right t<span class=\"_ _6\"></span>o the net asse<span class=\"_ _6\"></span>ts of the arr<span class=\"_ _0\"></span>angement. Associat<span class=\"_ _0\"></span>es are all entities, e<span class=\"_ _0\"></span>xcep<span class=\"_ _6\"></span>t joint v<span class=\"_ _6\"></span>entur<span class=\"_ _0\"></span>es, over which the group has significan<span class=\"_ _0\"></span>t influence but not c<span class=\"_ _0\"></span>ontrol. This is gener<span class=\"_ _0\"></span>ally the case where the gr<span class=\"_ _6\"></span>oup holds betw<span class=\"_ _6\"></span>een 20% and 50% of the v<span class=\"_ _6\"></span>oting righ<span class=\"_ _6\"></span>ts. Inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>ts in associat<span class=\"_ _0\"></span>es and joint ven<span class=\"_ _6\"></span>tures ar<span class=\"_ _0\"></span>e acc<span class=\"_ _6\"></span>ount<span class=\"_ _6\"></span>ed for using the equity me<span class=\"_ _6\"></span>thod of acc<span class=\"_ _0\"></span>ounting , aft<span class=\"_ _0\"></span>er initially being rec<span class=\"_ _6\"></span>ognised at c<span class=\"_ _6\"></span>ost.Under the equity method o<span class=\"_ _6\"></span>f acc<span class=\"_ _6\"></span>ounting, the in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tments ar<span class=\"_ _0\"></span>e initially rec<span class=\"_ _6\"></span>ognised at c<span class=\"_ _0\"></span>ost and adjusted ther<span class=\"_ _6\"></span>eaft<span class=\"_ _6\"></span>er to r<span class=\"_ _0\"></span>ecognise the gr<span class=\"_ _6\"></span>oup\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"_ _37\"></span><span class=\"ws65\">share o<span class=\"_ _6\"></span>f the post-acquisition pr<span class=\"_ _0\"></span>ofits or losses of the in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tee in </span></span>pro<span class=\"_ _0\"></span>fit or loss, and the group\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span><span class=\"wsf9\">share of mo<span class=\"_ _6\"></span>vemen<span class=\"_ _0\"></span>ts in other compr<span class=\"_ _0\"></span>ehensive inc<span class=\"_ _6\"></span>ome of the in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tee in </span></span>other c<span class=\"_ _0\"></span>omprehensiv<span class=\"_ _6\"></span>e income. Dividends r<span class=\"_ _0\"></span>eceived or r<span class=\"_ _6\"></span>eceivable fr<span class=\"_ _6\"></span>om associat<span class=\"_ _0\"></span>es and joint ven<span class=\"_ _6\"></span>tures ar<span class=\"_ _0\"></span>e r<span class=\"_ _6\"></span>ecognised as a r<span class=\"_ _0\"></span>eduction in the carrying amount of the in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tment.Wher<span class=\"_ _6\"></span>e the group\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws27\">share o<span class=\"_ _6\"></span>f losses in an equity-acc<span class=\"_ _6\"></span>ount<span class=\"_ _6\"></span>ed inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>t equals or ex<span class=\"_ _0\"></span>ceeds its int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est in </span></span>the entity<span class=\"_ _6\"></span>, including any o<span class=\"_ _0\"></span>ther unsecured long-term r<span class=\"_ _0\"></span>eceivables, the gr<span class=\"_ _6\"></span>oup does not r<span class=\"_ _0\"></span>ecognise further losses, unless it has incurr<span class=\"_ _6\"></span>ed obligations or made pa<span class=\"_ _6\"></span>yments on behalf o<span class=\"_ _6\"></span>f the other en<span class=\"_ _6\"></span>tity.The carrying amount o<span class=\"_ _6\"></span>f equity-acc<span class=\"_ _6\"></span>ount<span class=\"_ _6\"></span>ed inv<span class=\"_ _0\"></span>estments is t<span class=\"_ _6\"></span>est<span class=\"_ _6\"></span>ed for impairmen<span class=\"_ _6\"></span>t in acc<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>dance with principles described in Not<span class=\"_ _0\"></span>e 3.2.Inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>ts in joint v<span class=\"_ _6\"></span>entur<span class=\"_ _0\"></span>es and associated c<span class=\"_ _0\"></span>ompanies at 31 December 2022: <span class=\"ff3\"> </span>Ownership Ownership Compan<span class=\"_ _6\"></span>y<span class=\"_ _153\"> </span>Head office<span class=\"_ _d8\"> </span>Sector01.0131.12Norsko<span class=\"_ _0\"></span>tt Havbruk AS<span class=\"_ _10c\"> </span>Bergen<span class=\"_ _18f\"> </span>Fish farming<span class=\"_ _18\"> </span>50.00%<span class=\"_ _73\"> </span>50.00%SalMar Genetics A<span class=\"_ _0\"></span>S<span class=\"_ _54\"> </span>Rauma<span class=\"_ _1b5\"> </span>Gene<span class=\"_ _6\"></span>tics<span class=\"_ _18\"> </span>50.00%<span class=\"_ _6d\"> </span>50.00%Kirkenes Pr<span class=\"_ _0\"></span>ocessing AS<span class=\"_ _34\"> </span>Kirkenes<span class=\"_ _9\"> </span>Harv<span class=\"_ _6\"></span>esting<span class=\"_ _192\"> </span>50.00%<span class=\"_ _73\"> </span>50.00%Romsdal Pr<span class=\"_ _6\"></span>ocessing A<span class=\"_ _6\"></span>S<span class=\"_ _7d\"> </span>Molde<span class=\"_ _b4\"> </span>Harvesting &amp; pr<span class=\"_ _0\"></span>ocessing<span class=\"_ _10f\"> </span>44.45%<span class=\"_ _6d\"> </span>44.45%Y<span class=\"_ _0\"></span>u Fish Ltd<span class=\"_ _104\"> </span>Singapore<span class=\"_ _32\"> </span>Sales<span class=\"_ _192\"> </span>45.30%<span class=\"_ _73\"> </span>45.30%Wilsg\u00e5r<span class=\"_ _6\"></span>d Fiskeoppdr<span class=\"_ _0\"></span>ett A<span class=\"_ _6\"></span>S<span class=\"_ _129\"> </span>T<span class=\"_ _0\"></span>orsken<span class=\"_ _18f\"> </span>Fish farming<span class=\"_ _ba\"> </span>0.00%<span class=\"_ _a4\"> </span>37.50%Hellesund Fiskeoppdr<span class=\"_ _0\"></span>ett A<span class=\"_ _6\"></span>S<span class=\"_ _11e\"> </span><span class=\"ls5 ws5\">H\u00f8v\u00e5<span class=\"_ _1\"></span>g<span class=\"_ _278\"> </span></span>Fish farming<span class=\"_ _ba\"> </span>0.00%<span class=\"_ _6d\"> </span>33.47%Nor<span class=\"_ _6\"></span>dnorsk Smolt A<span class=\"_ _6\"></span>S<span class=\"_ _98\"> </span>Has<span class=\"_ _6\"></span>vik<span class=\"_ _18f\"> </span>Fish farming<span class=\"_ _ba\"> </span>0.00%<span class=\"_ _6d\"> </span>50.00%Sikkerhe<span class=\"_ _0\"></span>tssenter<span class=\"_ _0\"></span>et R\u00f8rvik A<span class=\"_ _6\"></span>S<span class=\"_ _76\"> </span>R<span class=\"_ _6\"></span>\u00f8rvik<span class=\"_ _15b\"> </span>Education<span class=\"_ _ba\"> </span>0.00%<span class=\"_ _6d\"> </span>21.26%Flatanger Se<span class=\"_ _6\"></span>tte<span class=\"_ _6\"></span>fisk A<span class=\"_ _6\"></span>S<span class=\"_ _100\"> </span>Flatanger<span class=\"_ _bc\"> </span>Smolt production<span class=\"_ _67\"> </span>0.00%<span class=\"_ _73\"> </span>41.00%Oppdre<span class=\"_ _0\"></span>tternes Milj\u00f8service AS<span class=\"_ _27\"> </span>R\u00f8rvik<span class=\"_ _72\"> </span>A<span class=\"_ _0\"></span>quaculture services<span class=\"_ _ba\"> </span>0.00%<span class=\"_ _6d\"> </span>25.00%Skamik A<span class=\"_ _6\"></span>S<span class=\"_ _17a\"> </span>Ott<span class=\"_ _6\"></span>ers\u00f8y<span class=\"_ _5d\"> </span>Aquaculture services<span class=\"_ _67\"> </span>0.00%<span class=\"_ _73\"> </span>24.88%All associat<span class=\"_ _0\"></span>es and joint ven<span class=\"_ _6\"></span>tures ar<span class=\"_ _0\"></span>e accoun<span class=\"_ _6\"></span>ted f<span class=\"_ _6\"></span>or using the equity method. Since none o<span class=\"_ _6\"></span>f the Group'<span class=\"_ _c\"></span>s associates or join<span class=\"_ _0\"></span>t ventur<span class=\"_ _0\"></span>es are list<span class=\"_ _0\"></span>ed on a stock e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change, no observable mark<span class=\"_ _0\"></span>et values ar<span class=\"_ _6\"></span>e available.Companies r<span class=\"_ _6\"></span>ec<span class=\"_ _6\"></span>ognised in acc<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>dance with the equity me<span class=\"_ _6\"></span>thodWilsg\u00e5rd Hellesund Fisk<span class=\"_ _6\"></span>eoppdre<span class=\"_ _0\"></span>tt Fisk<span class=\"_ _6\"></span>eoppdre<span class=\"_ _0\"></span>tt Norsk<span class=\"_ _6\"></span>ott NOK 1,000AS<span class=\"ls0 ws0\"> </span>AS<span class=\"ls0 ws0\"> </span>Havbruk A<span class=\"_ _0\"></span>S <span class=\"_ _87\"> </span>Others <span class=\"_ _8a\"> </span><span class=\"lsae wsb3\">TOTAL<span class=\"_ _1\"></span></span> Opening balance at 1 January 2022<span class=\"_ _279\"> </span>0<span class=\"_ _106\"> </span>0<span class=\"_ _1c\"> </span>1,094,686<span class=\"_ _a4\"> </span>79,745<span class=\"_ _d9\"> </span>1,174,428- ex<span class=\"_ _0\"></span>cess value no<span class=\"_ _6\"></span>t amortised<span class=\"_ _254\"> </span>0<span class=\"_ _106\"> </span>0<span class=\"_ _193\"> </span>0<span class=\"_ _29\"> </span>327<span class=\"_ _10\"> </span>327- goodwill<span class=\"_ _27a\"> </span>0<span class=\"_ _106\"> </span>0<span class=\"_ _e1\"> </span>0<span class=\"_ _61\"> </span>3,051<span class=\"_ _2c\"> </span>3,051Addition r<span class=\"_ _0\"></span>ecognised through business acquisition<span class=\"_ _1c0\"> </span>559,000<span class=\"_ _86\"> </span>420,000<span class=\"_ _193\"> </span>0<span class=\"_ _5d\"> </span>145,161<span class=\"_ _73\"> </span>1,124,161- addition of e<span class=\"_ _0\"></span>xcess v<span class=\"_ _6\"></span>alue not amortised<span class=\"_ _1db\"> </span>302,898<span class=\"_ _27\"> </span>220,471<span class=\"_ _e1\"> </span>0<span class=\"_ _1ff\"> </span>0<span class=\"_ _e1\"> </span>0Remeasur<span class=\"_ _0\"></span>ement of equity in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est at fair value<span class=\"_ _137\"> </span>0<span class=\"_ _106\"> </span>0<span class=\"_ _e1\"> </span>0<span class=\"_ _a4\"> </span>90,776<span class=\"_ _8a\"> </span>90,776Derec<span class=\"_ _0\"></span>ognition due to r<span class=\"_ _6\"></span>eclassification t<span class=\"_ _6\"></span>o subsidiary<span class=\"_ _6b\"> </span>0<span class=\"_ _1ce\"> </span>0<span class=\"_ _193\"> </span>0<span class=\"_ _e5\"> </span>-105,632<span class=\"_ _61\"> </span>-105,632Income fr<span class=\"_ _0\"></span>om associated c<span class=\"_ _0\"></span>ompanies<span class=\"_ _269\"> </span>13,330<span class=\"_ _25\"> </span>7,551<span class=\"_ _63\"> </span>41,492<span class=\"_ _5b\"> </span>4,058<span class=\"_ _63\"> </span>66,432Items r<span class=\"_ _0\"></span>ecognised in o<span class=\"_ _6\"></span>ther compr<span class=\"_ _0\"></span>ehensive income<span class=\"_ _27b\"> </span>0<span class=\"_ _106\"> </span>0<span class=\"_ _63\"> </span>16,811<span class=\"_ _5b\"> </span>4,632<span class=\"_ _63\"> </span>21,444Dividend receiv<span class=\"_ _0\"></span>ed<span class=\"_ _27c\"> </span>0<span class=\"_ _106\"> </span>0<span class=\"_ _e1\"> </span>0<span class=\"_ _203\"> </span>-2,865<span class=\"_ _129\"> </span>-2,865Other changes<span class=\"_ _1eb\"> </span>0<span class=\"_ _af\"> </span>5,855<span class=\"_ _193\"> </span>0<span class=\"_ _db\"> </span>-2,853<span class=\"_ _2c\"> </span>3,002Carrying amount a<span class=\"_ _6\"></span>t 31 December 2022<span class=\"_ _1fa\"> </span>572,330<span class=\"_ _10f\"> </span>433,407<span class=\"_ _87\"> </span>1,152,989<span class=\"_ _7e\"> </span>213,024<span class=\"_ _87\"> </span>2,371,747Norsk<span class=\"_ _6\"></span>ott NOK 1,000Havbruk A<span class=\"_ _0\"></span>S<span class=\"_ _1cf\"> </span>Others<span class=\"_ _64\"> </span>T<span class=\"_ _0\"></span>otalOpening balance at 1 January 2021<span class=\"_ _7a\"> </span>682,305<span class=\"_ _21\"> </span>70,260<span class=\"_ _83\"> </span>752,562 <span class=\"_ _27d\"></span>\u2013<span class=\"_ _48\"> </span>e<span class=\"_ _0\"></span>xcess v<span class=\"_ _6\"></span>alue not amortised<span class=\"_ _177\"> </span>0<span class=\"_ _35\"> </span>1,114<span class=\"_ _80\"> </span>1,114 <span class=\"_ _27d\"></span>\u2013<span class=\"_ _48\"> </span>goodwill0<span class=\"_ _35\"> </span>3,051<span class=\"_ _80\"> </span>3,051Addition r<span class=\"_ _0\"></span>ecognised through business acquisition<span class=\"_ _1e7\"> </span>0<span class=\"_ _187\"> </span>6,068<span class=\"_ _80\"> </span>6,068Capital con<span class=\"_ _0\"></span>tribution<span class=\"_ _1d8\"> </span>305,500<span class=\"_ _187\"> </span>2,250<span class=\"_ _83\"> </span>307,750Income fr<span class=\"_ _0\"></span>om associated c<span class=\"_ _0\"></span>ompanies<span class=\"_ _27e\"> </span>93,577<span class=\"_ _35\"> </span>1,302<span class=\"_ _a0\"> </span>94,879Items r<span class=\"_ _0\"></span>ecognised in o<span class=\"_ _6\"></span>ther compr<span class=\"_ _0\"></span>ehensive income  <span class=\"_ _27f\"> </span>13,304<span class=\"_ _1a\"> </span>520<span class=\"_ _a0\"> </span>13,824Dividend receiv<span class=\"_ _0\"></span>ed <span class=\"_ _280\"> </span>0<span class=\"_ _11e\"> </span>-2,177<span class=\"_ _1cf\"> </span>-2,177Other changes <span class=\"_ _1a9\"> </span>0<span class=\"_ _35\"> </span>1,522<span class=\"_ _80\"> </span>1,522Carrying amount a<span class=\"_ _6\"></span>t 31 December 2021<span class=\"_ _145\"> </span>1,094,686<span class=\"_ _76\"> </span>79,745<span class=\"_ _89\"> </span>1,174,428As described in Not<span class=\"_ _0\"></span>e 4.5, the Group acquir<span class=\"_ _6\"></span>ed 50% of the shar<span class=\"_ _0\"></span>es in the smolt facility Isthor in Iceland with e<span class=\"_ _6\"></span>ffect fr<span class=\"_ _0\"></span>om 17 August 2022. From this da<span class=\"_ _0\"></span>te, the compan<span class=\"_ _0\"></span>y is consolidat<span class=\"_ _0\"></span>ed in the Group'<span class=\"_ _0\"></span><span class=\"ws20\">s <span class=\"_ _37\"></span>finan<span class=\"ls0 ws0\">-</span></span>cial sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>ts, and r<span class=\"_ _6\"></span>ecognition acc<span class=\"_ _0\"></span>ording t<span class=\"_ _0\"></span>o equity method ended, with a <span class=\"_ _0\"></span><span class=\"ws37\">remeasur<span class=\"_ _6\"></span>ement o<span class=\"_ _6\"></span>f already held equity in<span class=\"_ _0\"></span>ter<span class=\"_ _6\"></span>est at fair v<span class=\"_ _0\"></span>alue at </span>acquisition. Furthermor<span class=\"_ _6\"></span>e, with eff<span class=\"_ _6\"></span>ect from 01.11.2022, <span class=\"ws0\">a <span class=\"_ _6\"></span><span class=\"ws64\">number of </span></span>associat<span class=\"_ _0\"></span>es were added t<span class=\"_ _6\"></span>o the Group in the acquisition and mer<span class=\"_ _0\"></span>ger of N<span class=\"_ _0\"></span>TS and NRS, of which Wilsg\u00e5r<span class=\"_ _0\"></span>d Fiskeoppdr<span class=\"_ _6\"></span>ett A<span class=\"_ _0\"></span>S and Hellesund Fisk<span class=\"_ _6\"></span>eoppdre<span class=\"_ _6\"></span>tt A<span class=\"_ _6\"></span>S are c<span class=\"_ _0\"></span>onsidered ma<span class=\"_ _6\"></span>terial associa<span class=\"_ _6\"></span>tes. Ex<span class=\"_ _0\"></span>cess value in the two ma<span class=\"_ _6\"></span>terial associa<span class=\"_ _0\"></span>tes mainly rela<span class=\"_ _0\"></span>tes to licences.With eff<span class=\"_ _0\"></span>ect from 15 December 2021 <span class=\"ws18\">a <span class=\"_ _37\"></span></span>capital con<span class=\"_ _6\"></span>tribution was carried out in Norsk<span class=\"_ _6\"></span>ott Ha<span class=\"_ _6\"></span>vbruk AS. <span class=\"ws0\">SalMar'<span class=\"_ _c\"></span>s <span class=\"_ _37\"></span><span class=\"ws65\">c<span class=\"_ _6\"></span>ontribution was NOK </span></span>305.5 million. For further de<span class=\"_ _6\"></span>tails rela<span class=\"_ _6\"></span>ted t<span class=\"_ _0\"></span>o the transaction, see inf<span class=\"_ _0\"></span>or<span class=\"ls0 ws0\">-</span>mation belo<span class=\"_ _6\"></span>w. Material associa<span class=\"_ _0\"></span>tesBased on an ov<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>all assessment, in which size and c<span class=\"_ _0\"></span>omplexity ha<span class=\"_ _6\"></span>ve been tak<span class=\"_ _6\"></span>en int<span class=\"_ _6\"></span>o accoun<span class=\"_ _0\"></span>t, Norskott Ha<span class=\"_ _6\"></span>vbruk A<span class=\"_ _6\"></span>S, Wilsg\u00e5r<span class=\"_ _6\"></span>d Fisk<span class=\"_ _6\"></span>eoppdre<span class=\"_ _6\"></span>tt A<span class=\"_ _6\"></span>S and Hellesund Fiskeoppdr<span class=\"_ _0\"></span>ett A<span class=\"_ _6\"></span>S are c<span class=\"_ _0\"></span>onsidered t<span class=\"_ _6\"></span>o be mat<span class=\"_ _6\"></span>erial associat<span class=\"_ _0\"></span>es and joint ven<span class=\"_ _6\"></span>tur<span class=\"_ _6\"></span>es. Further details r<span class=\"_ _0\"></span>elating to these<span class=\"_ _6\"></span> mat<span class=\"_ _6\"></span>erial assets ar<span class=\"_ _0\"></span>e present<span class=\"_ _0\"></span>ed below.Wilsg\u00e5r<span class=\"_ _6\"></span>d Fisk<span class=\"_ _6\"></span>eoppdre<span class=\"_ _0\"></span>tt ASL<span class=\"_ _6\"></span>ocat<span class=\"_ _6\"></span>ed in Senja, Wilsg\u00e5r<span class=\"_ _0\"></span>d Fiskeoppdr<span class=\"_ _6\"></span>ett A<span class=\"_ _0\"></span>S is <span class=\"ws1f\">a </span>fish<span class=\"_ _6\"></span>farming c<span class=\"_ _6\"></span>ompany with 6 or<span class=\"_ _6\"></span>dinary licences. From 01.11.2022 <span class=\"ws0\">SalMar</span> A<span class=\"_ _0\"></span>SA o<span class=\"_ _6\"></span>wns 37.5% of the shar<span class=\"_ _0\"></span>es in the company f<span class=\"_ _0\"></span>ollowing the merger with NRS A<span class=\"_ _0\"></span>SA.Hellesund Fisk<span class=\"_ _6\"></span>eoppdre<span class=\"_ _6\"></span>tt A<span class=\"_ _6\"></span>SWith eff<span class=\"_ _0\"></span>ect from 01.11.2022 <span class=\"ws1f\">SalMar</span> A<span class=\"_ _6\"></span>SA also has <span class=\"ws1f\">a <span class=\"_ _0\"></span><span class=\"ws26\">ownership share </span></span>of 33.50% in Hellesund Fisk<span class=\"_ _0\"></span>eoppdrett A<span class=\"_ _0\"></span>S following the NRS mer<span class=\"_ _0\"></span>ger. The c<span class=\"_ _6\"></span>ompany has one licence in Lillesand k<span class=\"_ _6\"></span>ommune in the southern part of Norwa<span class=\"_ _6\"></span>y. In addition it owns 75% o<span class=\"_ _6\"></span>f the shar<span class=\"_ _6\"></span>es in K<span class=\"_ _6\"></span>orshavn Havbruk A<span class=\"_ _0\"></span>S, <span class=\"ws0\">a </span>fishfarming compan<span class=\"_ _0\"></span>y with one licence in Lyngdal, and 100% of the shar<span class=\"_ _0\"></span>es of S\u00f8rves<span class=\"_ _6\"></span>t Laks AS, with one licence in Lillesand.Norsk<span class=\"_ _6\"></span>ott Havbruk A<span class=\"_ _0\"></span>SL<span class=\"_ _6\"></span>ocat<span class=\"_ _6\"></span>ed in Ber<span class=\"_ _6\"></span>gen, Norsko<span class=\"_ _0\"></span>tt Havbruk AS is <span class=\"ws0\">a <span class=\"_ _1\"></span></span>holding c<span class=\"_ _6\"></span>ompany tha<span class=\"_ _6\"></span>t owns <span class=\"_ _1\"></span><span class=\"ws24\">100 % of Sc<span class=\"_ _6\"></span>ottish Sea Farms Lt<span class=\"_ _6\"></span>d, which has oper<span class=\"_ _6\"></span>ations in </span>mainland Sc<span class=\"_ _6\"></span>otland and She<span class=\"_ _6\"></span>tland. The follo<span class=\"_ _6\"></span>wing table shows a summary o<span class=\"_ _6\"></span>f financial inf<span class=\"_ _0\"></span>ormation rela<span class=\"_ _6\"></span>ting to ma<span class=\"_ _0\"></span>terial associat<span class=\"_ _6\"></span>es, based on 100% figur<span class=\"_ _6\"></span>es:Wilsg\u00e5rd Fisk<span class=\"_ _0\"></span>eoppdre<span class=\"_ _6\"></span>tt AS<span class=\"_ _e7\"> </span>Hellesund Fisk<span class=\"_ _6\"></span>eoppdre<span class=\"_ _0\"></span>tt ASNOK 1,000<span class=\"_ _1f5\"> </span>01.11.2022-31.12.2022<span class=\"_ _fe\"> </span>01.11.2022-31.12.2022Opera<span class=\"_ _0\"></span>ting rev<span class=\"_ _6\"></span>enues<span class=\"_ _281\"> </span>159,674<span class=\"_ _11\"> </span>64,493Opera<span class=\"_ _0\"></span>ting expenses<span class=\"_ _282\"> </span>88,207<span class=\"_ _11\"> </span>29,068Fair value adjus<span class=\"_ _6\"></span>tments<span class=\"_ _1d7\"> </span>-29,594<span class=\"_ _26c\"> </span>-912Net pr<span class=\"_ _0\"></span>ofit/loss<span class=\"_ _283\"> </span> 36,831 <span class=\"_ _194\"> </span> 83,430 Non-curren<span class=\"_ _0\"></span>t assets<span class=\"_ _284\"> </span>391,583<span class=\"_ _11\"> </span>77,872Curren<span class=\"_ _0\"></span>t assets<span class=\"_ _285\"> </span>679,020<span class=\"_ _260\"> </span>660,405Non-curren<span class=\"_ _0\"></span>t liabilities<span class=\"_ _286\"> </span>224,556<span class=\"_ _11\"> </span>50,770Curren<span class=\"_ _0\"></span>t liabilities<span class=\"_ _287\"> </span>173,446<span class=\"_ _11\"> </span>40,806Equity<span class=\"_ _270\"> </span>672,601<span class=\"_ _52\"> </span>615,305The Group'<span class=\"_ _c\"></span>s share of equity<span class=\"_ _288\"> </span>252,225<span class=\"_ _260\"> </span>205,942Ex<span class=\"_ _6\"></span>cess value<span class=\"_ _169\"> </span>302,898<span class=\"_ _dc\"> </span>220,471Carrying amount a<span class=\"_ _6\"></span>t 31 December 2022<span class=\"_ _f6\"> </span>572,330<span class=\"_ _1b9\"> </span>433,407The follo<span class=\"_ _6\"></span>wing table shows a summary o<span class=\"_ _6\"></span>f financial inf<span class=\"_ _0\"></span>ormation rela<span class=\"_ _6\"></span>ting to ma<span class=\"_ _0\"></span>terial joint v<span class=\"_ _6\"></span>entur<span class=\"_ _0\"></span>es, based on 100% figures:Norsk<span class=\"_ _6\"></span>ott Ha<span class=\"_ _0\"></span>vbruk ASNOK 1,000<span class=\"_ _270\"> </span>2022<span class=\"_ _223\"> </span>2021Opera<span class=\"_ _0\"></span>ting rev<span class=\"_ _6\"></span>enues<span class=\"_ _289\"> </span>3,187,853<span class=\"_ _1c0\"> </span>2,306,955Opera<span class=\"_ _0\"></span>ting expenses<span class=\"_ _28a\"> </span>2,914,267<span class=\"_ _1c0\"> </span>2,062,654Fair value adjus<span class=\"_ _6\"></span>tments<span class=\"_ _20b\"> </span>-28,582<span class=\"_ _260\"> </span>15,443Net pr<span class=\"_ _0\"></span>ofit/loss<span class=\"_ _242\"> </span>82,984<span class=\"_ _170\"> </span>187,154Non-curren<span class=\"_ _0\"></span>t assets<span class=\"_ _28b\"> </span>3,403,086<span class=\"_ _1c0\"> </span>3,275,822Curren<span class=\"_ _0\"></span>t assets<span class=\"_ _28c\"> </span>1,904,111<span class=\"_ _1c0\"> </span>2,127,087Non-curren<span class=\"_ _0\"></span>t liabilities<span class=\"_ _28d\"> </span>2,080,868<span class=\"_ _1c0\"> </span>2,414,833Curren<span class=\"_ _0\"></span>t liabilities<span class=\"_ _28e\"> </span>920,249<span class=\"_ _2e\"> </span>798,309Equity<span class=\"_ _28f\"> </span>2,306,080<span class=\"_ _5\"> </span>2,189,767The Group'<span class=\"_ _c\"></span>s share of equity<span class=\"_ _3\"> </span>1,153,040<span class=\"_ _1c0\"> </span>1,094,884Carrying amount a<span class=\"_ _6\"></span>t 31 December<span class=\"_ _250\"> </span>1,152,989<span class=\"_ _5\"> </span>1,094,686NOTE 3.<span class=\"_ _0\"></span>6 <span class=\"_ _1d\"> </span> <span class=\"_\"> </span><span class=\"fsa fc4 ls0\">Biological assets and other inv<span class=\"_ _0\"></span>entories</span>Acc<span class=\"_ _0\"></span>ounting policiesInv<span class=\"_ _6\"></span>ent<span class=\"_ _6\"></span>ory and biological assets Live fish ar<span class=\"_ _0\"></span>e rec<span class=\"_ _6\"></span>ognised at fair v<span class=\"_ _6\"></span>alue less sales c<span class=\"_ _6\"></span>osts.Other inv<span class=\"_ _6\"></span>ent<span class=\"_ _6\"></span>ory is c<span class=\"_ _6\"></span>omprised of f<span class=\"_ _0\"></span>eed, packaging materials, r<span class=\"_ _0\"></span>oe, fry, smolt, cleaner fish and finished goods. Inv<span class=\"_ _6\"></span>ent<span class=\"_ _6\"></span>ories of goods ar<span class=\"_ _0\"></span>e meas<span class=\"ls0 ws0\">-</span>ur<span class=\"_ _6\"></span>ed at the lo<span class=\"_ _6\"></span>west o<span class=\"_ _6\"></span>f c<span class=\"_ _6\"></span>ost and ne<span class=\"_ _6\"></span>t realisable v<span class=\"_ _6\"></span>alue.The c<span class=\"_ _6\"></span>ost of <span class=\"_ _6\"></span>finished goods includes direct ma<span class=\"_ _0\"></span>terial cos<span class=\"_ _6\"></span>ts, dir<span class=\"_ _6\"></span>ect per<span class=\"ws0\">-</span>sonnel e<span class=\"_ _6\"></span>xpenses and indirect pr<span class=\"_ _0\"></span>ocessing costs (full pr<span class=\"_ _0\"></span>oduction cost). Int<span class=\"_ _0\"></span>erest c<span class=\"_ _0\"></span>osts are no<span class=\"_ _0\"></span>t included in the inven<span class=\"_ _6\"></span>tory v<span class=\"_ _6\"></span>alue. The cos<span class=\"_ _0\"></span>t is based<span class=\"_ _1\"></span> on the principle of firs<span class=\"_ _6\"></span>t-in first-out.Biological assetsLive fish ar<span class=\"_ _0\"></span>e accoun<span class=\"_ _6\"></span>ted f<span class=\"_ _0\"></span>or in accor<span class=\"_ _0\"></span>dance with IAS 41 A<span class=\"_ _6\"></span>gricultur<span class=\"_ _6\"></span>e. The gener<span class=\"_ _6\"></span>al rule is that such asse<span class=\"_ _6\"></span>ts are measur<span class=\"_ _0\"></span>ed at fair value less sales c<span class=\"_ _6\"></span>osts. Fair value is measur<span class=\"_ _0\"></span>ed in accor<span class=\"_ _0\"></span>dance with IFRS 13 within level 3, based on factors no<span class=\"_ _0\"></span>t drawn from observ<span class=\"_ _0\"></span>able markets. Changes in value ar<span class=\"_ _0\"></span>e rec<span class=\"_ _6\"></span>ognised and classified under fair value adjus<span class=\"_ _6\"></span>tments in Consolida<span class=\"_ _6\"></span>ted s<span class=\"_ _6\"></span>tat<span class=\"_ _0\"></span>ement of pr<span class=\"_ _6\"></span>ofit and loss. Roe, fry<span class=\"_ _6\"></span>, smolt and cleaner fish ar<span class=\"_ _6\"></span>e valued a<span class=\"_ _6\"></span>t hist<span class=\"_ _6\"></span>oric cos<span class=\"_ _6\"></span>t. Hist<span class=\"_ _6\"></span>oric c<span class=\"_ _6\"></span>ost is deemed to be the bes<span class=\"_ _6\"></span>t estima<span class=\"_ _6\"></span>te o<span class=\"_ _6\"></span>f fair value f<span class=\"_ _6\"></span>or these assets, due to little biological c<span class=\"_ _0\"></span>onversion.The fair value o<span class=\"_ _6\"></span>f biological assets held a<span class=\"_ _0\"></span>t the Group'<span class=\"_ _0\"></span><span class=\"ws3b\">s <span class=\"_ _1\"></span><span class=\"ws24\">sea farms is </span></span>calculat<span class=\"_ _0\"></span>ed using <span class=\"ws20\">a <span class=\"_ _37\"></span></span>model based on future cash flow. The pr<span class=\"_ _0\"></span>esent value is calcula<span class=\"_ _6\"></span>ted on the basis o<span class=\"_ _0\"></span>f estimat<span class=\"_ _6\"></span>ed re<span class=\"_ _0\"></span>venues, less estima<span class=\"_ _6\"></span>ted r<span class=\"_ _6\"></span>emaining production c<span class=\"_ _0\"></span>osts until the fish is harves<span class=\"_ _0\"></span>table at the individual site. <span class=\"_ _6\"></span>A <span class=\"ws2a\">fish is harves<span class=\"_ _6\"></span>table when it has reached the es<span class=\"_ _6\"></span>timat<span class=\"_ _0\"></span>ed weight </span>r<span class=\"_ _6\"></span>equired f<span class=\"_ _6\"></span>or harves<span class=\"_ _6\"></span>ting specified in the c<span class=\"_ _6\"></span>ompany'<span class=\"_ _c\"></span><span class=\"ws1f\">s <span class=\"ws26\">budge<span class=\"_ _6\"></span>ts and plans. </span></span>The estima<span class=\"_ _6\"></span>ted v<span class=\"_ _0\"></span>alue is discount<span class=\"_ _0\"></span>ed to presen<span class=\"_ _0\"></span>t value on the reporting dat<span class=\"_ _0\"></span>e. Present v<span class=\"_ _6\"></span>alue is estima<span class=\"_ _6\"></span>ted f<span class=\"_ _0\"></span>or the biomass at each site.Inc<span class=\"_ _6\"></span>oming cash flows ar<span class=\"_ _6\"></span>e calculat<span class=\"_ _0\"></span>ed as the estimat<span class=\"_ _6\"></span>ed biomass at har<span class=\"ws0\">-</span>ves<span class=\"_ _6\"></span>t multiplied by the price expect<span class=\"_ _0\"></span>ed to be achiev<span class=\"_ _6\"></span>ed at the same time. The estima<span class=\"_ _6\"></span>ted biomass (v<span class=\"_ _6\"></span>olume) at harv<span class=\"_ _0\"></span>est is calculat<span class=\"_ _6\"></span>ed on the basis of the number o<span class=\"_ _6\"></span>f individual fish held at sea farms on the r<span class=\"_ _0\"></span>eporting dat<span class=\"_ _0\"></span>e, adjusted f<span class=\"_ _6\"></span>or expect<span class=\"_ _0\"></span>ed mortality until harves<span class=\"_ _6\"></span>t and multiplied by the estima<span class=\"_ _6\"></span>ted w<span class=\"_ _6\"></span>eight o<span class=\"_ _6\"></span>f the fish at harv<span class=\"_ _6\"></span>estThe price is calculat<span class=\"_ _0\"></span>ed using the Fish Pool forwar<span class=\"_ _0\"></span>d price for the esti<span class=\"ws0\">-</span>mat<span class=\"_ _0\"></span>ed harvesting da<span class=\"_ _6\"></span>te tha<span class=\"_ _0\"></span>t was in effect<span class=\"_ _6\"></span> on the reporting da<span class=\"_ _0\"></span>te. Forwar<span class=\"_ _0\"></span>d prices are adjust<span class=\"_ _0\"></span>ed for an export<span class=\"_ _0\"></span>er supplement, as well as harves<span class=\"_ _6\"></span>ting, sales and well-boat c<span class=\"_ _0\"></span>osts. In addition, an adjustmen<span class=\"_ _6\"></span>t is made to tak<span class=\"_ _0\"></span>e account o<span class=\"_ _0\"></span>f expect<span class=\"_ _6\"></span>ed differ<span class=\"_ _0\"></span>ences in fish quality. The price is also r<span class=\"_ _6\"></span>educed by production tax. Se further in<span class=\"_ _6\"></span>forma<span class=\"_ _6\"></span>tion in not<span class=\"_ _0\"></span>e 2.6.  The price adjustmen<span class=\"_ _6\"></span>ts are made a<span class=\"_ _0\"></span>t the site lev<span class=\"_ _6\"></span>el. Estima<span class=\"_ _6\"></span>ted r<span class=\"_ _0\"></span>emaining production c<span class=\"_ _6\"></span>osts ar<span class=\"_ _6\"></span>e estima<span class=\"_ _6\"></span>ted c<span class=\"_ _0\"></span>osts that a <span class=\"_ _1\"></span><span class=\"ws42\">rational person w<span class=\"_ _0\"></span>ould presume necessary for the farming o<span class=\"_ _0\"></span>f fish </span>up until the<span class=\"_ _6\"></span>y r<span class=\"_ _6\"></span>each <span class=\"ws2b\">a <span class=\"_ _6\"></span><span class=\"ws22\">harves<span class=\"_ _6\"></span>table weight. In the model, ins<span class=\"_ _0\"></span>tead of being </span></span>a <span class=\"ws40\">separ<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e c<span class=\"_ _6\"></span>ost elemen<span class=\"_ _6\"></span>t in the calculation, c<span class=\"_ _0\"></span>ompensation for licence </span>f<span class=\"_ _6\"></span>ees and site r<span class=\"_ _0\"></span>ent are included in the disc<span class=\"_ _0\"></span>ount factor<span class=\"_ _0\"></span>, and thereby r<span class=\"_ _6\"></span>educes the fair value o<span class=\"_ _6\"></span>f the biomass. The fair value o<span class=\"_ _6\"></span>f the biomass is calculat<span class=\"_ _0\"></span>ed using <span class=\"ws0\">a </span>monthly disc<span class=\"_ _0\"></span>ount<span class=\"ws0\">-</span>ing of the cash flo<span class=\"_ _6\"></span>w based on the harves<span class=\"_ _6\"></span>t plan. The fair value o<span class=\"_ _0\"></span>f the biomass is calculat<span class=\"_ _0\"></span>ed using <span class=\"ws0\">a <span class=\"_ _1\"></span></span>monthly discoun<span class=\"_ _0\"></span>ting of the cash flow based on the sec<span class=\"_ _6\"></span>ond last harves<span class=\"_ _0\"></span>ting month in the harvesting plan. The disc<span class=\"_ _6\"></span>ount fact<span class=\"_ _6\"></span>or is int<span class=\"_ _6\"></span>ended to r<span class=\"_ _0\"></span>eflect three main c<span class=\"_ _0\"></span>omponents:1. <span class=\"_ _290\"> </span><span class=\"ff3 fc4\">Risk of inciden<span class=\"_ _6\"></span>ts that a<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ect cash flow</span>2. <span class=\"_ _290\"> </span><span class=\"ff3 fc4\">Hypothe<span class=\"_ _0\"></span>tical licence fees and site r<span class=\"_ _0\"></span>ental c<span class=\"_ _6\"></span>ost</span>3. <span class=\"_ _290\"> </span><span class=\"ff3 fc4\">Time value o<span class=\"_ _6\"></span>f money</span>The disc<span class=\"_ _6\"></span>ount fact<span class=\"_ _6\"></span>or is set on the basis o<span class=\"_ _6\"></span>f an av<span class=\"_ _6\"></span>erage f<span class=\"_ _6\"></span>or all the Group'<span class=\"_ _c\"></span>s <span class=\"_ _1\"></span><span class=\"ws1e\">sites, which, in the Group'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span><span class=\"ws1e\">assessment, pro<span class=\"_ _6\"></span>vides <span class=\"ws0\">a <span class=\"_ _1\"></span>sensible </span></span></span></span>gro<span class=\"_ _0\"></span>wth curve for the fish - fr<span class=\"_ _6\"></span>om smolt to harv<span class=\"_ _6\"></span>estable siz<span class=\"_ _6\"></span>e. The risk adjustmen<span class=\"_ _6\"></span>t must tak<span class=\"_ _0\"></span>e into acc<span class=\"_ _6\"></span>ount the biological risks o<span class=\"_ _0\"></span>f farming, including the av<span class=\"_ _6\"></span>erage time in sea f<span class=\"_ _0\"></span>or the fish. The number of mon<span class=\"_ _6\"></span>ths left un<span class=\"_ _6\"></span>til harves<span class=\"_ _6\"></span>ting will aff<span class=\"_ _0\"></span>ect the risk. Biological risk, the risk of incr<span class=\"_ _0\"></span>eased costs and price risk will be the mos<span class=\"_ _6\"></span>t important elements t<span class=\"_ _6\"></span>o be r<span class=\"_ _6\"></span>ecognised. The pr<span class=\"_ _0\"></span>esent value model includes <span class=\"ws0\">a the-</span>or<span class=\"_ _6\"></span>etical c<span class=\"_ _6\"></span>ompensation f<span class=\"_ _6\"></span>or licence f<span class=\"_ _6\"></span>ees and site r<span class=\"_ _0\"></span>ent as an addition to the disc<span class=\"_ _0\"></span>ount factor in the model, ins<span class=\"_ _6\"></span>tead o<span class=\"_ _6\"></span>f being <span class=\"ws0\">a c<span class=\"_ _0\"></span>ost-reducing </span>factor in the calcula<span class=\"_ _6\"></span>tion.Fair V<span class=\"_ _0\"></span>alue due to business combina<span class=\"_ _0\"></span>tionsDue to business c<span class=\"_ _0\"></span>ombinations, assets and liabilities ar<span class=\"_ _0\"></span>e taken ov<span class=\"_ _6\"></span>er at fair v<span class=\"_ _6\"></span>alue. Fair value adjus<span class=\"_ _6\"></span>tment on biological asse<span class=\"_ _0\"></span>ts at the time of acquisition ar<span class=\"_ _0\"></span>e included in the cost o<span class=\"_ _0\"></span>f biological assets. In or<span class=\"_ _6\"></span>der to give the users o<span class=\"_ _6\"></span>f the financial sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t an bett<span class=\"_ _0\"></span>er understanding of the Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"ws0\">s <span class=\"_ _6\"></span><span class=\"ws59\">pro<span class=\"_ _6\"></span>fit and loss rela<span class=\"_ _0\"></span>ted to goods sold in the period, the </span></span>eff<span class=\"_ _0\"></span>ect of fair value adjus<span class=\"_ _6\"></span>tment fr<span class=\"_ _6\"></span>om the acquisition r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to sold fish in the period hav<span class=\"_ _6\"></span>e reduced the c<span class=\"_ _0\"></span>ost of goods sold. The e<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ect is shown in a <span class=\"_ _0\"></span>separa<span class=\"_ _6\"></span>te line in the s<span class=\"_ _0\"></span>tatemen<span class=\"_ _6\"></span>t of pr<span class=\"_ _0\"></span>ofit or loss, and the corr<span class=\"_ _0\"></span>esponding effect is pr<span class=\"_ _0\"></span>esent<span class=\"_ _6\"></span>ed ona separa<span class=\"_ _6\"></span>te line t<span class=\"_ _0\"></span>ogether with fair value adjus<span class=\"_ _6\"></span>tments. Change in fair v<span class=\"_ _6\"></span>alue adjustmen<span class=\"_ _6\"></span>t due to businessc<span class=\"_ _6\"></span>ombination is included in the gr<span class=\"_ _6\"></span>oup'<span class=\"_ _0\"></span>s opera<span class=\"_ _6\"></span>ting pro<span class=\"_ _0\"></span>fit.Incident-based mortalityIn the ev<span class=\"_ _6\"></span>ent o<span class=\"_ _6\"></span>f incidents e<span class=\"_ _0\"></span>xceeding 3% mortality in a <span class=\"_ _0\"></span>period based on a <span class=\"_ _6\"></span>single incident, or if the mortalitye<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>ceeds 5% ov<span class=\"_ _6\"></span>er sev<span class=\"_ _6\"></span>eral periods based on one and the same inciden<span class=\"_ _0\"></span>t, an assessment is made as towhether ther<span class=\"_ _0\"></span>e is <span class=\"ws0\">a <span class=\"_ _1\"></span></span>basis for writ<span class=\"_ _6\"></span>e-down. The assessmen<span class=\"_ _6\"></span>t rela<span class=\"_ _0\"></span>tes to the number o<span class=\"_ _6\"></span>f fish and is carriedout at sit<span class=\"_ _0\"></span>e level. Inciden<span class=\"_ _6\"></span>t-based mortality is rec<span class=\"_ _0\"></span>ognised under cost o<span class=\"_ _0\"></span>f goods sold in the Consolidat<span class=\"_ _6\"></span>edS<span class=\"_ _0\"></span>tatemen<span class=\"_ _6\"></span>t of Pr<span class=\"_ _0\"></span>ofit or Loss.Carrying amount o<span class=\"_ _0\"></span>f inven<span class=\"_ _6\"></span>tory NOK 1,000<span class=\"_ _f4\"> </span>31.12.2022<span class=\"_ _291\"> </span>31.12.2021Raw mat<span class=\"_ _6\"></span>erials<span class=\"_ _259\"> </span>426,741<span class=\"_ _61\"> </span>223,244Finished goods<span class=\"_ _292\"> </span>503,136<span class=\"_ _61\"> </span>423,976T<span class=\"_ _c\"></span>otal o<span class=\"_ _6\"></span>ther inv<span class=\"_ _6\"></span>ent<span class=\"_ _6\"></span>ory<span class=\"_ _120\"> </span>929,877<span class=\"_ _22a\"> </span>647,220Biological assets<span class=\"_ _cd\"> </span>11,754,721<span class=\"_ _b1\"> </span>7,280,824T<span class=\"_ _c\"></span>otal value o<span class=\"_ _0\"></span>f biological assets and other in<span class=\"_ _0\"></span>ventory<span class=\"_ _be\"> </span>12,684,598<span class=\"_ _72\"> </span>7,928,044Carrying amount o<span class=\"_ _0\"></span>f biological assets NOK 1,000<span class=\"_ _f4\"> </span>31.12.2022<span class=\"_ _291\"> </span>31.12.2021Biological assets held a<span class=\"_ _6\"></span>t sea farms at c<span class=\"_ _0\"></span>ost<span class=\"_ _113\"> </span>7,295,443<span class=\"_ _8c\"> </span>4,350,201Fair value adjus<span class=\"_ _6\"></span>tment o<span class=\"_ _6\"></span>f biological assets<span class=\"_ _1b0\"> </span>3,908,118<span class=\"_ _b1\"> </span>2,645,574T<span class=\"_ _c\"></span>otal c<span class=\"_ _6\"></span>ost price o<span class=\"_ _6\"></span>f biological assets be<span class=\"_ _6\"></span>for<span class=\"_ _0\"></span>e fair value adjustement<span class=\"_ _d2\"> </span><span class=\"ws0\">11,203,560<span class=\"_ _fd\"> </span>6,995,775</span>Roe, fry<span class=\"_ _6\"></span>, smolt and cleaner fish at c<span class=\"_ _0\"></span>ost<span class=\"_ _1e5\"> </span>551,160<span class=\"_ _61\"> </span>285,049T<span class=\"_ _c\"></span>otal biological asse<span class=\"_ _6\"></span>ts<span class=\"_ _293\"> </span>11,754,721<span class=\"_ _fd\"> </span>7,280,824Raw mat<span class=\"_ _0\"></span>erials mainly comprise f<span class=\"_ _6\"></span>eed for smolt and fish a<span class=\"_ _6\"></span>t sea farms. In addition, raw ma<span class=\"_ _0\"></span>terials are used in c<span class=\"_ _6\"></span>onnection with processing and packaging. S<span class=\"_ _0\"></span>tocks o<span class=\"_ _6\"></span>f biological assets r<span class=\"_ _0\"></span>elate t<span class=\"_ _6\"></span>o <span class=\"ws0\">SalMar</span>s fish farming oper<span class=\"_ _6\"></span>ations bo<span class=\"_ _6\"></span>th in freshwa<span class=\"_ _0\"></span>ter and seawat<span class=\"_ _0\"></span>er, and c<span class=\"_ _6\"></span>omprise roe, fry<span class=\"_ _6\"></span>, smolt, cleaner fish and fish at sea farms. Finished goods c<span class=\"_ _6\"></span>omprise whole fish (fresh and fr<span class=\"_ _0\"></span>ozen), as well as pr<span class=\"_ _0\"></span>ocessed salmon products.T<span class=\"_ _c\"></span>onnes<span class=\"_ _1b5\"> </span>Carrying amount (NOK 1,000)Change in biological assets:<span class=\"_ _113\"> </span>2022<span class=\"_ _64\"> </span>2021<span class=\"_ _64\"> </span>2022<span class=\"_ _64\"> </span>2021Biological assets a<span class=\"_ _6\"></span>t 1 January<span class=\"_ _67\"> </span>124,884<span class=\"_ _bc\"> </span>117,278<span class=\"_ _5f\"> </span>7,280,917<span class=\"_ _5f\"> </span>5,988,790Increase fr<span class=\"_ _0\"></span>om business 42,423<span class=\"_ _31\"> </span>4,852<span class=\"_ _203\"> </span>3,254,063<span class=\"_ _67\"> </span>187,027combina<span class=\"_ _0\"></span>tionIncrease due t<span class=\"_ _0\"></span>o production<span class=\"_ _18a\"> </span>220,811<span class=\"_ _67\"> </span>215,131<span class=\"_ _5f\"> </span>8,647,629<span class=\"_ _5f\"> </span>6,433,541Decrease due t<span class=\"_ _0\"></span>o -225,586<span class=\"_ _8e\"> </span>-211,807<span class=\"_ _88\"> </span>-7,575,881<span class=\"_ _88\"> </span>-6,161,041sale/ harves<span class=\"_ _6\"></span>tingDecrease due t<span class=\"_ _0\"></span>o incident--991<span class=\"_ _33\"> </span>-570<span class=\"_ _76\"> </span>-62,061<span class=\"_ _76\"> </span>-21,059based mortalityFair value adjus<span class=\"_ _6\"></span>tment -2,645,574<span class=\"_ _88\"> </span>-1,766,852at 01.01Fair value adjus<span class=\"_ _6\"></span>tment fr<span class=\"_ _6\"></span>om business combina<span class=\"_ _0\"></span>tion due to -813,222<span class=\"_ _294\"> </span>0fish not sold a<span class=\"_ _6\"></span>t 31 DecemberFair value adjus<span class=\"_ _6\"></span>tment fr<span class=\"_ _6\"></span>om business combina<span class=\"_ _0\"></span>tion -283,398<span class=\"_ _294\"> </span>0included in cos<span class=\"_ _0\"></span>t of goods sold in the periodFair value adjus<span class=\"_ _6\"></span>tment 3,908,118<span class=\"_ _203\"> </span>2,645,574at 31.12Currency tr<span class=\"_ _0\"></span>anslation 44,131<span class=\"_ _76\"> </span>-25,063differ<span class=\"_ _0\"></span>encesBiological assets a<span class=\"_ _0\"></span>t 161,542<span class=\"_ _83\"> </span>124,884<span class=\"_ _5d\"> </span>11,754,721<span class=\"_ _a4\"> </span>7,280,91731 DecemberBiological asse<span class=\"_ _6\"></span>ts held at sea farms 31 December 2022Biomass Acquisition Fair value Carrying NOK 1,000(tonnes)co<span class=\"_ _1\"></span>stadjustmen<span class=\"_ _6\"></span>tamount&lt; 1 kg (L<span class=\"_ _6\"></span>W)<span class=\"_ _57\"> </span>17,246<span class=\"_ _aa\"> </span>1,407,406<span class=\"_ _73\"> </span>836,871<span class=\"_ _5d\"> </span>2,244,2771-4 kg<span class=\"_ _163\"> </span>98,411<span class=\"_ _60\"> </span>3,937,005<span class=\"_ _5d\"> </span>1,879,651<span class=\"_ _60\"> </span>5,816,657&gt; 4 kg (GW)<span class=\"_ _115\"> </span>45,886<span class=\"_ _5d\"> </span>1,951,031<span class=\"_ _60\"> </span>1,191,595<span class=\"_ _5d\"> </span>3,142,627Biological assets held a<span class=\"_ _0\"></span>t sea farms<span class=\"_ _d4\"> </span>161,542<span class=\"_ _116\"> </span>7,295,443<span class=\"_ _116\"> </span>3,908,117<span class=\"_ _5e\"> </span>11,203,560Other biological assets<span class=\"_ _6a\"> </span>551,160<span class=\"_ _95\"> </span>0<span class=\"_ _1c\"> </span>551,160Biological assets<span class=\"_ _279\"> </span>7,846,603<span class=\"_ _116\"> </span>3,908,117<span class=\"_ _5e\"> </span>11,754,720Fair value adjus<span class=\"_ _6\"></span>tment due t<span class=\"_ _6\"></span>o 813,222<span class=\"_ _205\"> </span>-813,222<span class=\"_ _95\"> </span>0business combina<span class=\"_ _0\"></span>tionsBiological assets including fair value adjus<span class=\"_ _6\"></span>tment due to 8,659,825<span class=\"_ _65\"> </span>3,094,895<span class=\"_ _90\"> </span>11,754,721business c<span class=\"_ _6\"></span>ombinationsBiological asse<span class=\"_ _6\"></span>ts held at sea farms 31 December 2021Biomass Acquisition Fair value Carrying NOK 1,000(tonnes)co<span class=\"_ _1\"></span>stadjustmen<span class=\"_ _6\"></span>tamount&lt; 1 kg (L<span class=\"_ _6\"></span>W)<span class=\"_ _57\"> </span>11,628<span class=\"_ _73\"> </span>813,412<span class=\"_ _d9\"> </span>660,795<span class=\"_ _aa\"> </span>1,474,2071-4 kg<span class=\"_ _163\"> </span>62,822<span class=\"_ _60\"> </span>2,166,105<span class=\"_ _d9\"> </span>870,258<span class=\"_ _aa\"> </span>3,036,363&gt; 4 kg (GW)<span class=\"_ _115\"> </span>50,433<span class=\"_ _5d\"> </span>1,370,684<span class=\"_ _60\"> </span>1,114,521<span class=\"_ _5d\"> </span>2,485,205Biological assets held a<span class=\"_ _0\"></span>t sea farms<span class=\"_ _d4\"> </span>124,883 <span class=\"_ _d2\"> </span>4,350,201<span class=\"_ _65\"> </span>2,645,574<span class=\"_ _116\"> </span>6,995,774Other biological assets<span class=\"_ _6a\"> </span>285,049<span class=\"_ _95\"> </span>0<span class=\"_ _1c\"> </span>285,049Biological assets<span class=\"_ _279\"> </span>4,635,250<span class=\"_ _116\"> </span>2,645,574<span class=\"_ _65\"> </span>7,280,824V<span class=\"_ _0\"></span>aluation o<span class=\"_ _6\"></span>f biological asse<span class=\"_ _6\"></span>ts:The acc<span class=\"_ _6\"></span>ounting f<span class=\"_ _6\"></span>or live fish is r<span class=\"_ _0\"></span>egulated by IA<span class=\"_ _0\"></span>S 41 Agriculture. Biological asse<span class=\"_ _0\"></span>ts must be rec<span class=\"_ _0\"></span>ognised at fair value measur<span class=\"_ _0\"></span>ed in accor<span class=\"_ _0\"></span>dance with IFRS 13 within level 3, based on fact<span class=\"_ _6\"></span>ors not dr<span class=\"_ _0\"></span>awn from observ<span class=\"ws0\">-</span>able mark<span class=\"_ _6\"></span>ets.Roe, fry<span class=\"_ _6\"></span>, smolt and cleaner fish ar<span class=\"_ _6\"></span>e rec<span class=\"_ _0\"></span>ognised at hist<span class=\"_ _6\"></span>oric cos<span class=\"_ _0\"></span>t, since this is consider<span class=\"_ _6\"></span>ed the best estima<span class=\"_ _0\"></span>te of<span class=\"ls0 ws0\"> fair value.</span>The c<span class=\"_ _6\"></span>ompany\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws79\">s<span class=\"_ _6\"></span>tocks o<span class=\"_ _6\"></span>f live fish held a<span class=\"_ _6\"></span>t sea farms ar<span class=\"_ _6\"></span>e, in accor<span class=\"_ _0\"></span>dance with IAS 41, r<span class=\"_ _0\"></span>ecognised a<span class=\"_ _6\"></span>t fair value</span></span>Pr<span class=\"_ _6\"></span>esent v<span class=\"_ _6\"></span>alue is calculat<span class=\"_ _0\"></span>ed on the basis of estima<span class=\"_ _0\"></span>ted r<span class=\"_ _6\"></span>ev<span class=\"_ _6\"></span>enues less productio<span class=\"_ _6\"></span>n cos<span class=\"_ _6\"></span>ts r<span class=\"_ _6\"></span>emaining until the fish is harves<span class=\"_ _6\"></span>table at the individual sit<span class=\"_ _6\"></span>e. <span class=\"ws0\">A <span class=\"_ _0\"></span><span class=\"ws45\">fish is harvestable when it has r<span class=\"_ _6\"></span>eached the estima<span class=\"_ _6\"></span>ted w<span class=\"_ _6\"></span>eight </span></span>r<span class=\"_ _6\"></span>equired f<span class=\"_ _6\"></span>or harves<span class=\"_ _6\"></span>ting specified in the c<span class=\"_ _6\"></span>ompany\u2019<span class=\"_ _0\"></span><span class=\"ws1f\">s <span class=\"_ _0\"></span><span class=\"ws26\">budgets and plans. The estima<span class=\"_ _6\"></span>ted v<span class=\"_ _6\"></span>alue is disc<span class=\"_ _6\"></span>ount<span class=\"_ _6\"></span>ed </span></span>to pr<span class=\"_ _0\"></span>esent value on the r<span class=\"_ _0\"></span>eporting date.The e<span class=\"_ _6\"></span>xpected biomass a<span class=\"_ _6\"></span>t harves<span class=\"_ _6\"></span>t is calculat<span class=\"_ _6\"></span>ed on the basis of the number o<span class=\"_ _0\"></span>f fish held at sea farms on the r<span class=\"_ _6\"></span>eporting dat<span class=\"_ _6\"></span>e, adjust<span class=\"_ _6\"></span>ed for e<span class=\"_ _0\"></span>xpected mortality up until the harv<span class=\"_ _0\"></span>esting dat<span class=\"_ _6\"></span>e and multiplied by the fish\u2019<span class=\"_ _0\"></span>s estimat<span class=\"_ _6\"></span>ed weigh<span class=\"_ _6\"></span>t at harv<span class=\"_ _6\"></span>est.Fair value is calcula<span class=\"_ _6\"></span>ted on the basis o<span class=\"_ _0\"></span>f Fish Pool forwar<span class=\"_ _0\"></span>d prices for the estima<span class=\"_ _6\"></span>t<span class=\"_ _6\"></span>ed harvesting da<span class=\"_ _0\"></span>te that wer<span class=\"_ _6\"></span>e in eff<span class=\"_ _0\"></span>ect on the balance sheet dat<span class=\"_ _0\"></span>e. The forwar<span class=\"_ _6\"></span>d prices are adjus<span class=\"_ _6\"></span>ted f<span class=\"_ _0\"></span>or an exporter supplemen<span class=\"_ _0\"></span>t, as well as harv<span class=\"_ _6\"></span>esting, sales and carriage c<span class=\"_ _6\"></span>osts. In addition, an adjus<span class=\"_ _6\"></span>tment is made t<span class=\"_ _6\"></span>o take acc<span class=\"_ _0\"></span>ount of e<span class=\"_ _6\"></span>xpected diff<span class=\"_ _0\"></span>erences in fish quality.A <span class=\"ws55\">discoun<span class=\"_ _6\"></span>t ra<span class=\"_ _0\"></span>te of 6% per mon<span class=\"_ _6\"></span>th has been used to calcula<span class=\"_ _6\"></span>te the fair v<span class=\"_ _0\"></span>alue of biological assets f<span class=\"_ _6\"></span>or the </span>Group'<span class=\"_ _c\"></span>s <span class=\"_ _37\"></span><span class=\"ws58\">Norwegian oper<span class=\"_ _0\"></span>ations. Corr<span class=\"_ _0\"></span>espondingly, <span class=\"ws0\">a <span class=\"_ _1\"></span></span>discount r<span class=\"_ _0\"></span>ate o<span class=\"_ _0\"></span>f 5% per month was used in 2021. </span>For the Gr<span class=\"_ _6\"></span>oup'<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"_ _37\"></span><span class=\"ws24\">oper<span class=\"_ _6\"></span>ations in Iceland, <span class=\"ws0\">a <span class=\"_ _1\"></span></span>discoun<span class=\"_ _6\"></span>t r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e of 5% per mon<span class=\"_ _0\"></span>th was used in 2022, while the </span></span>c<span class=\"_ _6\"></span>orresponding r<span class=\"_ _0\"></span>ate in 2021 was 5% per mon<span class=\"_ _0\"></span>th. The discount r<span class=\"_ _0\"></span>ate r<span class=\"_ _0\"></span>eflects the biomass'<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span><span class=\"wsf9\">capital cos<span class=\"_ _6\"></span>t, </span></span>risk and syn<span class=\"_ _6\"></span>thetic licence f<span class=\"_ _0\"></span>ees and site r<span class=\"_ _6\"></span>ental char<span class=\"_ _0\"></span>ges. The increase in the disc<span class=\"_ _6\"></span>ount r<span class=\"_ _0\"></span>ate in 2022 f<span class=\"_ _0\"></span>or the Norwegian oper<span class=\"_ _6\"></span>ation is based on higher f<span class=\"_ _6\"></span>orwar<span class=\"_ _0\"></span>dprices and therby an expectaion of higher mar<span class=\"_ _0\"></span>gins. The calculation is based on f<span class=\"_ _6\"></span>ollowing f<span class=\"_ _6\"></span>orwar<span class=\"_ _0\"></span>d prices:Expected Forwar<span class=\"_ _0\"></span>d price Expected  Forwar<span class=\"_ _0\"></span>d price harves<span class=\"_ _6\"></span>ting period:31.12.2022harves<span class=\"_ _6\"></span>ting period:31.12.2021Q1-2023<span class=\"_ _295\"> </span>91.75<span class=\"_ _69\"> </span>Q1-2022<span class=\"_ _296\"> </span>68.66Q2-2023<span class=\"_ _295\"> </span>95.55<span class=\"_ _69\"> </span>Q2-2022<span class=\"_ _296\"> </span>68.23Q3-2023<span class=\"_ _295\"> </span>76.48<span class=\"_ _69\"> </span>Q3-2022<span class=\"_ _296\"> </span>56.43Q4-2023<span class=\"_ _295\"> </span>78.22<span class=\"_ _69\"> </span>Q4-2022<span class=\"_ _296\"> </span>62.271st half 2024<span class=\"_ _297\"> </span>85.91<span class=\"_ _69\"> </span>1st half 2023<span class=\"_ _9a\"> </span>65.252nd half 2024<span class=\"_ _53\"> </span>75.00<span class=\"_ _69\"> </span>2nd half 2023<span class=\"_ _3a\"> </span>55.75Sensitivity:The change in the estima<span class=\"_ _6\"></span>ted fair v<span class=\"_ _6\"></span>alue of biological asse<span class=\"_ _6\"></span>ts has been calculat<span class=\"_ _0\"></span>ed by changing individual paramet<span class=\"_ _0\"></span>ers in the calculation. The eff<span class=\"_ _0\"></span>ect on the carrying amount of biological asse<span class=\"_ _6\"></span>ts is summarised below.Effect on es<span class=\"_ _6\"></span>timated fair Effect on es<span class=\"_ _6\"></span>timated fair 2022 (NOK 1,000)<span class=\"_ _ea\"> </span>Increasevalue a<span class=\"_ _6\"></span>t 31.12.2022<span class=\"_ _b\"> </span>Decreasevalue a<span class=\"_ _6\"></span>t 31.12.2022Change in forwar<span class=\"_ _0\"></span>d price<span class=\"_ _1a6\"> </span>+ NOK 5.00 per kg<span class=\"_ _55\"> </span>901,185<span class=\"_ _116\"> </span>NOK 5.00 per kg<span class=\"_ _12d\"> </span>-901,185Change in discoun<span class=\"_ _0\"></span>t factor<span class=\"_ _ea\"> </span>1%<span class=\"_ _12d\"> </span>-695,372<span class=\"_ _4f\"> </span>-1%<span class=\"_ _55\"> </span>772,027Change in harves<span class=\"_ _6\"></span>ting dat<span class=\"_ _6\"></span>e<span class=\"_ _11\"> </span>1 month earlier<span class=\"_ _55\"> </span>855,123<span class=\"_ _5f\"> </span>1 month lat<span class=\"_ _0\"></span>er<span class=\"_ _12d\"> </span>-679,186Change in number of fish held a<span class=\"_ _6\"></span>t sea farms<span class=\"_ _12b\"> </span>1%<span class=\"_ _114\"> </span>47,854<span class=\"_ _4f\"> </span>-1%<span class=\"_ _188\"> </span>-47,854Effect on es<span class=\"_ _6\"></span>timated fair Effect on es<span class=\"_ _6\"></span>timated fair 2021 (NOK 1,000)<span class=\"_ _298\"> </span>Increasevalue a<span class=\"_ _6\"></span>t 31.12.2021<span class=\"_ _112\"> </span>Decreasevalue a<span class=\"_ _6\"></span>t 31.12.2021Change in forwar<span class=\"_ _0\"></span>d price<span class=\"_ _53\"> </span>+ NOK 5.00 per kg<span class=\"_ _55\"> </span>754,610<span class=\"_ _291\"> </span>NOK 5.00 per kg<span class=\"_ _12d\"> </span>-754,610Change in discoun<span class=\"_ _0\"></span>t factor<span class=\"_ _298\"> </span>1%<span class=\"_ _12d\"> </span>-431,796<span class=\"_ _193\"> </span>-1%<span class=\"_ _55\"> </span>499,865Change in harves<span class=\"_ _6\"></span>ting dat<span class=\"_ _6\"></span>e<span class=\"_ _1f1\"> </span>1 month earlier<span class=\"_ _2e\"> </span>66,879<span class=\"_ _1c\"> </span>1 month lat<span class=\"_ _0\"></span>er<span class=\"_ _12d\"> </span>-399,744Change in number of fish held a<span class=\"_ _6\"></span>t sea farms<span class=\"_ _55\"> </span>1%<span class=\"_ _114\"> </span>91,771<span class=\"_ _193\"> </span>-1%<span class=\"_ _188\"> </span>-91,771NOTE 3.<span class=\"_ _0\"></span>7 <span class=\"_ _1d\"> </span> <span class=\"_ _1d\"> </span><span class=\"fsa fc4 ls0\">Trade and other receiv<span class=\"_ _6\"></span>ables</span>Acc<span class=\"_ _0\"></span>ounting principlesThe Group'<span class=\"_ _c\"></span>s receiv<span class=\"_ _6\"></span>ables are r<span class=\"_ _0\"></span>ecognised a<span class=\"_ _6\"></span>t amortised cos<span class=\"_ _6\"></span>t. Receiv<span class=\"_ _6\"></span>ables in for<span class=\"_ _0\"></span>eign currencies ar<span class=\"_ _6\"></span>e tr<span class=\"_ _6\"></span>anslat<span class=\"_ _6\"></span>ed using the ex<span class=\"_ _0\"></span>change ra<span class=\"_ _0\"></span>te a the time of the tr<span class=\"_ _0\"></span>ansaction. Due to the short-term na<span class=\"_ _6\"></span>tur<span class=\"_ _6\"></span>e of the curr<span class=\"_ _6\"></span>ent r<span class=\"_ _6\"></span>eceivables, their carrying amoun<span class=\"_ _0\"></span>t is consider<span class=\"_ _6\"></span>ed to be the same as their fair v<span class=\"_ _6\"></span>alue.The Group uses a simplified me<span class=\"_ _0\"></span>thod for calculating loss allo<span class=\"_ _6\"></span>wance on trade r<span class=\"_ _0\"></span>eceivables. In principle, the Group cr<span class=\"_ _0\"></span>edit insures its tr<span class=\"_ _6\"></span>ade r<span class=\"_ _6\"></span>eceivables and mak<span class=\"_ _0\"></span>es an allowance for e<span class=\"_ _0\"></span>xpected bad debts on that portion which is no<span class=\"_ _0\"></span>t insured. The Group measur<span class=\"_ _0\"></span>es its allowance for bad deb<span class=\"_ _0\"></span>ts on the basis of for cr<span class=\"_ _0\"></span>edit losses expect<span class=\"_ _6\"></span>ed ov<span class=\"_ _6\"></span>er the remaining lif<span class=\"_ _0\"></span>e of the e<span class=\"_ _6\"></span>xposure, and no<span class=\"_ _0\"></span>t based on a 12-month ex<span class=\"_ _1\"></span><span class=\"ls0 ws0\">pect<span class=\"_ _6\"></span>ed loss.</span>NOK 1,000<span class=\"_ _130\"> </span>2022<span class=\"_ _ba\"> </span>2021T<span class=\"_ _0\"></span>rade r<span class=\"_ _6\"></span>eceivables<span class=\"_ _c7\"> </span>1,429,071<span class=\"_ _87\"> </span>943,880Allowance f<span class=\"_ _6\"></span>or credit losses<span class=\"_ _299\"> </span>-14,936<span class=\"_ _86\"> </span>-8,946T<span class=\"_ _c\"></span>otal tr<span class=\"_ _6\"></span>ade receiv<span class=\"_ _6\"></span>ables at 31 December<span class=\"_ _29a\"> </span>1,414,135<span class=\"_ _10a\"> </span>934,934Other curren<span class=\"_ _0\"></span>t receivables<span class=\"_ _b0\"> </span>662,978<span class=\"_ _87\"> </span>479,617Other non-curren<span class=\"_ _0\"></span>t receivables<span class=\"_ _29b\"> </span>328,876<span class=\"_ _87\"> </span>109,898T<span class=\"_ _c\"></span>otal receiv<span class=\"_ _0\"></span>ables at 31 December<span class=\"_ _26b\"> </span>2,405,989<span class=\"_ _1e\"> </span>1,524,449Prepaid e<span class=\"_ _0\"></span>xpenses included in other curr<span class=\"_ _6\"></span>ent r<span class=\"_ _0\"></span>eceivables<span class=\"_ _2a\"> </span>89,681<span class=\"_ _192\"> </span>35,625V<span class=\"_ _0\"></span>A<span class=\"_ _c\"></span>T re<span class=\"_ _6\"></span>funds included in other curr<span class=\"_ _0\"></span>ent receiv<span class=\"_ _0\"></span>ables<span class=\"_ _10e\"> </span>225,680<span class=\"_ _87\"> </span>190,637Deriva<span class=\"_ _6\"></span>tives included in o<span class=\"_ _6\"></span>ther curr<span class=\"_ _6\"></span>ent r<span class=\"_ _6\"></span>eceivables<span class=\"_ _13f\"> </span>99,082<span class=\"_ _18\"> </span>62,426Deriva<span class=\"_ _6\"></span>tives included in o<span class=\"_ _6\"></span>ther non-curr<span class=\"_ _6\"></span>ent r<span class=\"_ _6\"></span>eceivables<span class=\"_ _a6\"> </span>247,802<span class=\"_ _278\"> </span>0Other non-curr<span class=\"_ _6\"></span>ent r<span class=\"_ _6\"></span>eceivables includes <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws22\">loan to Gyda EHF with <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws22\">carrying amount o<span class=\"_ _6\"></span>f NOK 34.1 million at </span></span></span></span>31 December 2022. The loan is <span class=\"ws1f\">a <span class=\"_ _6\"></span>seller'<span class=\"_ _0\"></span>s <span class=\"_ _6\"></span><span class=\"ws26\">credit arise fr<span class=\"_ _0\"></span>om sale of <span class=\"ws1f\">a <span class=\"_ _6\"></span><span class=\"ws26\">tr<span class=\"_ _6\"></span>anche of shar<span class=\"_ _6\"></span>es in Icelandic Salmon </span></span></span></span>A<span class=\"_ _6\"></span>S in 2019 with the to<span class=\"_ _6\"></span>tal amount o<span class=\"_ _6\"></span>f NOK 35.7 million. The loan, including int<span class=\"_ _0\"></span>erest ar<span class=\"_ _0\"></span>e repaid in 2023. Cr<span class=\"_ _6\"></span>edit losses are classified as o<span class=\"_ _0\"></span>ther operating e<span class=\"_ _0\"></span>xpenses in profit and loss. Changes in allo<span class=\"_ _0\"></span>wance for credit losses and cr<span class=\"_ _6\"></span>edit losses charged t<span class=\"_ _6\"></span>o e<span class=\"_ _6\"></span>xpenses during the period are pr<span class=\"_ _0\"></span>esented belo<span class=\"_ _0\"></span>w.For further in<span class=\"_ _6\"></span>forma<span class=\"_ _6\"></span>tion rela<span class=\"_ _0\"></span>ted to cr<span class=\"_ _0\"></span>edit risk and foreign e<span class=\"_ _0\"></span>xchange risk, see No<span class=\"_ _0\"></span>te 4.1. NOK 1,000<span class=\"_ _130\"> </span>2022<span class=\"_ _ba\"> </span>2021Pro<span class=\"_ _6\"></span>visions for bad deb<span class=\"_ _6\"></span>t 1 Jan<span class=\"_ _29c\"> </span>8,946<span class=\"_ _67\"> </span>9,710Pro<span class=\"_ _6\"></span>visions for bad deb<span class=\"_ _6\"></span>ts 31 Dec<span class=\"_ _9b\"> </span>14,936<span class=\"_ _67\"> </span>8,946Change in pro<span class=\"_ _0\"></span>visions for bad debts during the period<span class=\"_ _25b\"> </span>5,990<span class=\"_ _a0\"> </span>-763Actual bad deb<span class=\"_ _6\"></span>ts<span class=\"_ _29d\"> </span>2,451<span class=\"_ _b\"> </span>106Change in pro<span class=\"_ _6\"></span>visions for bad deb<span class=\"_ _6\"></span>ts<span class=\"_ _154\"> </span>5,990<span class=\"_ _21\"> </span>-763Bad debts char<span class=\"_ _0\"></span>ged to expenses during the period<span class=\"_ _199\"> </span>8,440<span class=\"_ _21\"> </span>-658T<span class=\"_ _0\"></span>rade r<span class=\"_ _6\"></span>eceivables had the f<span class=\"_ _0\"></span>ollowing maturity pr<span class=\"_ _0\"></span>ofileNOK 1,000<span class=\"_ _b6\"> </span>Not due<span class=\"_ _5f\"> </span>&lt;30 d<span class=\"_ _fe\"> </span>30-45d<span class=\"_ _69\"> </span>45-90d<span class=\"_ _61\"> </span>&gt;90d<span class=\"_ _27\"> </span>T<span class=\"_ _0\"></span>otal31.12.2022<span class=\"_ _192\"> </span>1,016,521<span class=\"_ _68\"> </span>330,067<span class=\"_ _b1\"> </span>18,167<span class=\"_ _70\"> </span>8,493<span class=\"_ _87\"> </span>55,822<span class=\"_ _da\"> </span>1,429,07131.12.2021<span class=\"_ _30\"> </span>738,812<span class=\"_ _68\"> </span>131,505<span class=\"_ _b1\"> </span>31,921<span class=\"_ _87\"> </span>12,467<span class=\"_ _8c\"> </span>29,175<span class=\"_ _68\"> </span>943,880T<span class=\"_ _0\"></span>ransf<span class=\"_ _0\"></span>erred receiv<span class=\"_ _0\"></span>ablesSalMar has ent<span class=\"_ _0\"></span>ered int<span class=\"_ _6\"></span>o an agr<span class=\"_ _6\"></span>eement with a cr<span class=\"_ _0\"></span>edit institution for the pur<span class=\"_ _0\"></span>chase of trade r<span class=\"_ _0\"></span>eceivables that mee<span class=\"_ _6\"></span>t certain specified criteria. SalMar tr<span class=\"_ _0\"></span>ansf<span class=\"_ _6\"></span>ers trade r<span class=\"_ _0\"></span>eceivables that mee<span class=\"_ _0\"></span>t these criteria as and when they arise and r<span class=\"_ _0\"></span>eceives immediat<span class=\"_ _6\"></span>e settlemen<span class=\"_ _0\"></span>t thereof<span class=\"_ _0\"></span>. Normal maturity o<span class=\"_ _0\"></span>f trade r<span class=\"_ _6\"></span>eceiva-bles is 30-45 days. The ma<span class=\"_ _6\"></span>terial part o<span class=\"_ _0\"></span>f the credit risk is tr<span class=\"_ _6\"></span>ansf<span class=\"_ _0\"></span>erred when the tr<span class=\"_ _6\"></span>ade receiv<span class=\"_ _0\"></span>ables is tr<span class=\"_ _6\"></span>ansf<span class=\"_ _6\"></span>err<span class=\"_ _6\"></span>ed to the cr<span class=\"_ _0\"></span>edit institution. The receiv<span class=\"_ _6\"></span>ables ar<span class=\"_ _6\"></span>e derec<span class=\"_ _0\"></span>ognised in the balance on the date the tr<span class=\"_ _6\"></span>ansf<span class=\"_ _6\"></span>er tak<span class=\"_ _6\"></span>es place. As at 31 December 2022, a t<span class=\"_ _6\"></span>otal o<span class=\"_ _6\"></span>f NOK 1 103,8 million in outstanding r<span class=\"_ _0\"></span>eceiv-ables has been tr<span class=\"_ _6\"></span>ansf<span class=\"_ _6\"></span>err<span class=\"_ _6\"></span>ed and derec<span class=\"_ _0\"></span>ognised (31 December 2021, a total o<span class=\"_ _0\"></span>f NOK 595,3 million). The change in tr<span class=\"_ _6\"></span>ade receiv<span class=\"_ _6\"></span>ables deriving from this der<span class=\"_ _0\"></span>ecognition is included under oper<span class=\"_ _0\"></span>ating activities in the sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t of cash flo<span class=\"_ _0\"></span>w.NOTE 3.8 <span class=\"_ _224\"> </span> <span class=\"_\"> </span><span class=\"fsa fc4 ls0\">F<span class=\"_ _6\"></span>inancial assets and f<span class=\"_ _1\"></span>inancial liabilities</span>Acc<span class=\"_ _0\"></span>ounting policiesA <span class=\"_ _1\"></span><span class=\"ws1c\">financial instrument is an<span class=\"_ _6\"></span>y c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>act that gives rise t<span class=\"_ _6\"></span>o <span class=\"ws3b\">a <span class=\"_ _1\"></span>financial </span></span>asset o<span class=\"_ _6\"></span>f one entity and <span class=\"ws0\">a <span class=\"_ _1\"></span></span>financial liability or equity instrument o<span class=\"_ _6\"></span>f another en<span class=\"_ _0\"></span>tity.Financial assetsThe Group'<span class=\"_ _c\"></span><span class=\"ws18\">s <span class=\"_ _37\"></span><span class=\"ws24\">financial assets is c<span class=\"_ _0\"></span>omprised of deriv<span class=\"_ _6\"></span>ativ<span class=\"_ _6\"></span>es, unlist<span class=\"_ _6\"></span>ed </span></span>equity inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>ts, other r<span class=\"_ _0\"></span>eceivables and cash &amp; cash equivalen<span class=\"_ _6\"></span>ts.The classification o<span class=\"_ _6\"></span>f financial assets a<span class=\"_ _0\"></span>t initial rec<span class=\"_ _6\"></span>ognition depends on the natur<span class=\"_ _0\"></span>e of the asset'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"ws26\">c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>actually det<span class=\"_ _0\"></span>ermined cash flows and </span></span>which business model the Group applies t<span class=\"_ _0\"></span>o the management of its financial assets. A<span class=\"_ _0\"></span>t initial rec<span class=\"_ _0\"></span>ognition, financial assets ar<span class=\"_ _6\"></span>e rec<span class=\"_ _0\"></span>ognised at fair v<span class=\"_ _6\"></span>alue. T<span class=\"_ _0\"></span>ransaction c<span class=\"_ _0\"></span>osts may be added if financial assets ar<span class=\"_ _0\"></span>e measur<span class=\"_ _6\"></span>ed at amortised c<span class=\"_ _6\"></span>ost.The Group classifies its financial asse<span class=\"_ _0\"></span>ts in three cat<span class=\"_ _0\"></span>egories:\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Financial assets measur<span class=\"_ _6\"></span>ed at amortised c<span class=\"_ _0\"></span>ost</span>\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Financial assets measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _0\"></span>alue with changes in </span>value thr<span class=\"_ _0\"></span>ough profit and loss\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Financial assets measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _0\"></span>alue in other </span>c<span class=\"_ _6\"></span>omprehensiv<span class=\"_ _6\"></span>e inc<span class=\"_ _6\"></span>ome (OCI)Financial assets measur<span class=\"_ _0\"></span>ed at amortised cos<span class=\"_ _0\"></span>tThe Group measur<span class=\"_ _0\"></span>es financial assets at amortised c<span class=\"_ _0\"></span>ost if the follo<span class=\"_ _6\"></span>wing c<span class=\"_ _6\"></span>onditions are me<span class=\"_ _6\"></span>t: the financial asset is being k<span class=\"_ _0\"></span>ept in <span class=\"ws27\">a <span class=\"_ _0\"></span><span class=\"ws22\">business model </span></span>whose purpose is to r<span class=\"_ _0\"></span>eceive con<span class=\"_ _0\"></span>tractually det<span class=\"_ _0\"></span>ermined cash flows and the c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>actual terms <span class=\"_ _6\"></span>and conditions f<span class=\"_ _6\"></span>or the financial asset giv<span class=\"_ _0\"></span>e rise to cash flo<span class=\"_ _6\"></span>ws solely c<span class=\"_ _6\"></span>omprising paymen<span class=\"_ _6\"></span>ts of in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est and principal on certain dat<span class=\"_ _0\"></span>es.The Group'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"ws26\">financial asse<span class=\"_ _0\"></span>ts at amortised cos<span class=\"_ _6\"></span>t c<span class=\"_ _6\"></span>omprise trade r<span class=\"_ _0\"></span>eceiv<span class=\"ws0\">-</span></span></span>ables, other r<span class=\"_ _0\"></span>eceivables, cash &amp; cash equivalen<span class=\"_ _6\"></span>ts. T<span class=\"_ _0\"></span>rade r<span class=\"_ _0\"></span>eceivables which do not ha<span class=\"_ _6\"></span>ve <span class=\"ws20\">a <span class=\"_ _1\"></span></span>substantial financing elemen<span class=\"_ _6\"></span>t are measur<span class=\"_ _0\"></span>ed at the tr<span class=\"_ _0\"></span>ansaction price in accor<span class=\"_ _0\"></span>dance with IFRS 15 Rev<span class=\"_ _6\"></span>enue from Con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>acts with Cust<span class=\"_ _6\"></span>omers. Financial instrumen<span class=\"_ _6\"></span>ts measured a<span class=\"_ _0\"></span>t fair value with changes in value through pr<span class=\"_ _0\"></span>ofit and lossThe Group mak<span class=\"_ _0\"></span>es use of forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontracts t<span class=\"_ _0\"></span>o hedge against fluctuations in e<span class=\"_ _0\"></span>xchange r<span class=\"_ _0\"></span>ates tha<span class=\"_ _6\"></span>t arise during its oper<span class=\"_ _6\"></span>ational activ<span class=\"ws0\">-</span>ities. The c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts ar<span class=\"_ _6\"></span>e initially rec<span class=\"_ _0\"></span>ognised at fair value. Changes in fair r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to c<span class=\"_ _0\"></span>ontracts which does no<span class=\"_ _0\"></span>t qualify for hedge acc<span class=\"_ _6\"></span>ounting ar<span class=\"_ _6\"></span>e rec<span class=\"_ _0\"></span>ognised in profit and loss.The Group en<span class=\"_ _0\"></span>ters int<span class=\"_ _6\"></span>o c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts on Fish Pool t<span class=\"_ _0\"></span>o manage the salmon price risk. Fish Pool c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts are<span class=\"_ _6\"></span> also used to hedge mar<span class=\"_ _0\"></span>gins in certain<span class=\"_ _1\"></span> cases r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o salmon pur<span class=\"_ _6\"></span>chase agreemen<span class=\"_ _6\"></span>ts. The deriva<span class=\"_ _0\"></span>tives are r<span class=\"_ _6\"></span>ecognised a<span class=\"_ _6\"></span>t fair value a<span class=\"_ _0\"></span>t the date o<span class=\"_ _6\"></span>f acquisition. Any subsequen<span class=\"_ _6\"></span>t changes in value ar<span class=\"_ _0\"></span>e classified on the line for fair value adjus<span class=\"_ _6\"></span>tments in pro<span class=\"_ _0\"></span>fit and loss.This cat<span class=\"_ _0\"></span>egory also includes the Group'<span class=\"_ _0\"></span><span class=\"ws3b\">s <span class=\"_ _37\"></span><span class=\"ws24\">unlist<span class=\"_ _0\"></span>ed equity instrument </span></span>and other r<span class=\"_ _0\"></span>eceivables. These instrumen<span class=\"_ _6\"></span>ts are r<span class=\"_ _0\"></span>ecognised a<span class=\"_ _6\"></span>t fair value on the dat<span class=\"_ _0\"></span>e the contr<span class=\"_ _0\"></span>act is enter<span class=\"_ _0\"></span>ed into and ar<span class=\"_ _0\"></span>e also subsequently measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _6\"></span>alue.Financial instrumen<span class=\"_ _6\"></span>ts measured a<span class=\"_ _0\"></span>t fair value in other c<span class=\"_ _6\"></span>omprehensiv<span class=\"_ _6\"></span>e inc<span class=\"_ _6\"></span>ome (OCI)The Group uses deriv<span class=\"_ _0\"></span>atives t<span class=\"_ _6\"></span>o hedge against fluctua<span class=\"_ _6\"></span>tions in for<span class=\"_ _6\"></span>eign e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change ra<span class=\"_ _0\"></span>tes that arise during its oper<span class=\"_ _0\"></span>ational activities. When for<span class=\"ws0\">-</span>war<span class=\"_ _6\"></span>d curr<span class=\"_ _6\"></span>ency con<span class=\"_ _0\"></span>tracts meet the r<span class=\"_ _0\"></span>equirements f<span class=\"_ _0\"></span>or hedge accounting, changes in fair value ar<span class=\"_ _0\"></span>e rec<span class=\"_ _6\"></span>ognised in OCI.The Group has en<span class=\"_ _0\"></span>tered in<span class=\"_ _0\"></span>to <span class=\"ws3d\">a <span class=\"_ _0\"></span><span class=\"ws22\">cross-curr<span class=\"_ _6\"></span>ency int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est swap and <span class=\"ws3d\">a <span class=\"_ _0\"></span>int<span class=\"_ _6\"></span>er<span class=\"ls0 ws0\">-</span></span></span></span>est r<span class=\"_ _0\"></span>ate swap t<span class=\"_ _6\"></span>o hedge risk exposed t<span class=\"_ _0\"></span>o inter<span class=\"_ _0\"></span>est-bearing debt and the oper<span class=\"_ _6\"></span>ations on Iceland. Changes in fair v<span class=\"_ _6\"></span>alue of those deriv<span class=\"_ _6\"></span>ativ<span class=\"_ _6\"></span>es are r<span class=\"_ _6\"></span>ecognised in OCI. Der<span class=\"_ _6\"></span>ecognition o<span class=\"_ _6\"></span>f financial assets A <span class=\"_ _0\"></span><span class=\"ws22\">financial asset or<span class=\"_ _6\"></span>, if rele<span class=\"_ _0\"></span>vant, <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws22\">portion of <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws22\">financial asset or portion </span></span></span></span></span>of <span class=\"ls0 ws0\">a group of iden<span class=\"_ _0\"></span>tical financial assets, is derec<span class=\"_ _0\"></span>ognised if:</span>\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">the con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>actual entitlemen<span class=\"_ _6\"></span>t to r<span class=\"_ _0\"></span>eceive cash flows fr<span class=\"_ _6\"></span>om the </span>financial asset e<span class=\"_ _0\"></span>xpires, or\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">the Group has tr<span class=\"_ _0\"></span>ansferr<span class=\"_ _0\"></span>ed the con<span class=\"_ _6\"></span>tractual en<span class=\"_ _0\"></span>titlement </span>to r<span class=\"_ _0\"></span>eceive cash flows fr<span class=\"_ _6\"></span>om the financial asset or r<span class=\"_ _0\"></span>etains the right t<span class=\"_ _6\"></span>o r<span class=\"_ _6\"></span>eceive the cash flo<span class=\"_ _6\"></span>ws from a financial asset but a<span class=\"_ _6\"></span>t the same time pledges to tr<span class=\"_ _0\"></span>ansfer these t<span class=\"_ _0\"></span>o a c<span class=\"_ _6\"></span>ount<span class=\"_ _6\"></span>erparty, and either:a. <span class=\"_ _48\"> </span><span class=\"ff3 fc4\">the Group has tr<span class=\"_ _0\"></span>ansferr<span class=\"_ _0\"></span>ed the bulk of the risk and </span>benefits associa<span class=\"_ _6\"></span>ted with the asse<span class=\"_ _0\"></span>t, ora. <span class=\"_ _48\"> </span><span class=\"ff3 fc4\">the Group has neither tr<span class=\"_ _0\"></span>ansferr<span class=\"_ _0\"></span>ed nor re<span class=\"_ _6\"></span>tained the bulk </span>of the risk and bene<span class=\"_ _6\"></span>fits associat<span class=\"_ _0\"></span>ed with the asset but has tr<span class=\"_ _6\"></span>ansf<span class=\"_ _6\"></span>err<span class=\"_ _6\"></span>ed con<span class=\"_ _0\"></span>trol ov<span class=\"_ _6\"></span>er the asset.Pro<span class=\"_ _0\"></span>visions for losses on financial assetsThe Group has made <span class=\"ws25\">a <span class=\"_ _0\"></span><span class=\"ws22\">pro<span class=\"_ _0\"></span>vision for expect<span class=\"_ _0\"></span>ed losses on all debt instru<span class=\"ls0 ws0\">-</span></span></span>ments tha<span class=\"_ _6\"></span>t ar<span class=\"_ _6\"></span>e not classified a<span class=\"_ _6\"></span>t fair value thr<span class=\"_ _0\"></span>ough profit and loss. The Group r<span class=\"_ _0\"></span>ecognises e<span class=\"_ _6\"></span>xpect<span class=\"_ _6\"></span>ed credit losses on the basis o<span class=\"_ _6\"></span>f <span class=\"ws3b\">a <span class=\"_ _1\"></span>specific </span>assessment o<span class=\"_ _6\"></span>f each individual cust<span class=\"_ _6\"></span>omer<span class=\"_ _6\"></span>. The Group r<span class=\"_ _0\"></span>ecognises its loss pro<span class=\"_ _0\"></span>vision on the basis of for cr<span class=\"_ _0\"></span>edit losses expected o<span class=\"_ _0\"></span>ver the remaining lif<span class=\"_ _6\"></span>e of the e<span class=\"_ _6\"></span>xposur<span class=\"_ _6\"></span>e, and not based on a 12-mon<span class=\"_ _6\"></span>th e<span class=\"_ _6\"></span>xpected loss.Financial liabilitiesFinancial liabilities ar<span class=\"_ _6\"></span>e, aft<span class=\"_ _6\"></span>er initial rec<span class=\"_ _0\"></span>ognition, classified as loans and liabilities, or deriva<span class=\"_ _0\"></span>tives designat<span class=\"_ _6\"></span>ed as hedging instrumen<span class=\"_ _6\"></span>ts in an eff<span class=\"_ _0\"></span>ective hedging arr<span class=\"_ _6\"></span>angement. Deriv<span class=\"_ _6\"></span>ativ<span class=\"_ _0\"></span>es are initially r<span class=\"_ _6\"></span>ec<span class=\"_ _6\"></span>ognised at fair value. L<span class=\"_ _0\"></span>oans and liabilities are r<span class=\"_ _6\"></span>ec<span class=\"_ _6\"></span>ognised at fair v<span class=\"_ _6\"></span>alue adjust<span class=\"_ _6\"></span>ed for dir<span class=\"_ _0\"></span>ectly attributable transaction c<span class=\"_ _0\"></span>osts. Deriva<span class=\"_ _6\"></span>tives ar<span class=\"_ _0\"></span>e financial liabilities when theff<span class=\"_ _0\"></span>ective int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est me<span class=\"_ _6\"></span>thod fair value is nega<span class=\"_ _6\"></span>tive and ar<span class=\"_ _6\"></span>e trea<span class=\"_ _6\"></span>ted f<span class=\"_ _0\"></span>or accounting purposes in the same wa<span class=\"_ _0\"></span>y as derivativ<span class=\"_ _6\"></span>es that ar<span class=\"_ _0\"></span>e assets.L<span class=\"_ _6\"></span>oans and liabilitiesA<span class=\"_ _0\"></span>fter initial r<span class=\"_ _6\"></span>ecognition, in<span class=\"_ _0\"></span>ter<span class=\"_ _6\"></span>est-bearing loans will be measur<span class=\"_ _0\"></span>ed at amortised c<span class=\"_ _6\"></span>ost. Gains and losses ar<span class=\"_ _6\"></span>e r<span class=\"_ _6\"></span>ecognised in pr<span class=\"_ _0\"></span>ofit and loss when the liability is der<span class=\"_ _6\"></span>ecogniseFinancial instrumen<span class=\"_ _6\"></span>ts by category Financial instrumen<span class=\"_ _6\"></span>ts at 31 December 2022A<span class=\"_ _6\"></span>t fair value A<span class=\"_ _6\"></span>t amortised through A<span class=\"_ _6\"></span>t fair value <span class=\"_ _1b8\"></span> NOK 1,000co<span class=\"_ _1\"></span>stpro<span class=\"_ _6\"></span>fit &amp; lossin OCI<span class=\"_ _206\"> </span>T<span class=\"_ _c\"></span>otalAssetsDeriva<span class=\"_ _6\"></span>tivesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _17a\"> </span>0<span class=\"_ _63\"> </span>-3,028<span class=\"_ _76\"> </span>69,105<span class=\"_ _30\"> </span>66,076Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est and curr<span class=\"_ _6\"></span>ency ra<span class=\"_ _0\"></span>te swaps<span class=\"_ _267\"> </span>0<span class=\"_ _e6\"> </span>0<span class=\"_ _8e\"> </span>247,802<span class=\"_ _8e\"> </span>247,802Financial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _2b\"> </span>0<span class=\"_ _30\"> </span>33,006<span class=\"_ _1ce\"> </span>0<span class=\"_ _30\"> </span>33,006Equity instrumen<span class=\"_ _6\"></span>tsUnlist<span class=\"_ _6\"></span>ed equity instrumen<span class=\"_ _6\"></span>ts<span class=\"_ _1f1\"> </span>0<span class=\"_ _76\"> </span>42,434<span class=\"_ _e6\"> </span>0<span class=\"_ _30\"> </span>42,434Debt ins<span class=\"_ _6\"></span>trumentsOther non-curren<span class=\"_ _0\"></span>t receivables<span class=\"_ _1bf\"> </span>81,074<span class=\"_ _1ce\"> </span>0<span class=\"_ _e6\"> </span>0<span class=\"_ _76\"> </span>81,074T<span class=\"_ _0\"></span>rade r<span class=\"_ _6\"></span>eceivables<span class=\"_ _a9\"> </span>1,414,135<span class=\"_ _1ce\"> </span>0<span class=\"_ _e6\"> </span>0<span class=\"_ _87\"> </span>1,414,135Other curren<span class=\"_ _0\"></span>t receivables<span class=\"_ _12b\"> </span>544,728<span class=\"_ _30\"> </span>10,561<span class=\"_ _1ce\"> </span>0<span class=\"_ _8e\"> </span>555,289Cash and cash equivalen<span class=\"_ _6\"></span>ts<span class=\"_ _15\"> </span>2,712,707<span class=\"_ _e6\"> </span>0<span class=\"_ _1ce\"> </span>0<span class=\"_ _87\"> </span>2,712,707T<span class=\"_ _c\"></span>otal financial asse<span class=\"_ _6\"></span>ts<span class=\"_ _29e\"> </span>4,752,644<span class=\"_ _67\"> </span>82,973<span class=\"_ _192\"> </span>316,907<span class=\"_ _fe\"> </span>5,152,524LiabilitiesInter<span class=\"_ _6\"></span>est-bearing deb<span class=\"_ _0\"></span>tDebts t<span class=\"_ _6\"></span>o credit ins<span class=\"_ _6\"></span>titutions<span class=\"_ _9\"> </span>18,324,946<span class=\"_ _e6\"> </span>0<span class=\"_ _1ce\"> </span>0<span class=\"_ _8f\"> </span>18,324,946Green bond<span class=\"_ _29f\"> </span>3,467,147<span class=\"_ _e6\"> </span>0<span class=\"_ _1ce\"> </span>0<span class=\"_ _87\"> </span>3,467,147Deriva<span class=\"_ _6\"></span>tivesFinancial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _2b\"> </span>0<span class=\"_ _30\"> </span>26,924<span class=\"_ _1ce\"> </span>0<span class=\"_ _30\"> </span>26,924Other financial liabilitiesT<span class=\"_ _0\"></span>rade payables<span class=\"_ _102\"> </span>3,337,649<span class=\"_ _1ce\"> </span>0<span class=\"_ _e6\"> </span>0<span class=\"_ _87\"> </span>3,337,649T<span class=\"_ _c\"></span>otal financial liabilities<span class=\"_ _15b\"> </span>25,129,742<span class=\"_ _2a0\"> </span>26,924<span class=\"_ _e6\"> </span>0<span class=\"_ _5c\"> </span>25,156,666Financial instrumen<span class=\"_ _6\"></span>ts at 31 December 2021A<span class=\"_ _6\"></span>t fair value A<span class=\"_ _6\"></span>t amortised through A<span class=\"_ _6\"></span>t fair value <span class=\"_ _1b8\"></span> NOK 1,000co<span class=\"_ _1\"></span>stpro<span class=\"_ _6\"></span>fit &amp; lossin OCI<span class=\"_ _af\"> </span>T<span class=\"_ _c\"></span>otalAssetsDeriva<span class=\"_ _6\"></span>tivesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _dc\"> </span>0<span class=\"_ _61\"> </span>-13,702<span class=\"_ _ab\"> </span>51,093<span class=\"_ _62\"> </span>37,390Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est and curr<span class=\"_ _6\"></span>ency ra<span class=\"_ _0\"></span>te swaps<span class=\"_ _50\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _ab\"> </span>25,036<span class=\"_ _62\"> </span>25,036Equity instrumen<span class=\"_ _6\"></span>tsUnlist<span class=\"_ _6\"></span>ed equity instrumen<span class=\"_ _6\"></span>ts<span class=\"_ _52\"> </span>0<span class=\"_ _8a\"> </span>7,512<span class=\"_ _99\"> </span>0<span class=\"_ _b6\"> </span>7,512Debt ins<span class=\"_ _6\"></span>trumentsOther non-curren<span class=\"_ _0\"></span>t receivables<span class=\"_ _1a\"> </span>109,898<span class=\"_ _7c\"> </span>0<span class=\"_ _99\"> </span>0<span class=\"_ _22a\"> </span>109,898T<span class=\"_ _0\"></span>rade r<span class=\"_ _6\"></span>eceivables<span class=\"_ _201\"> </span>934,934<span class=\"_ _99\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _22a\"> </span>934,934Other curren<span class=\"_ _0\"></span>t receivables<span class=\"_ _d7\"> </span>358,419<span class=\"_ _62\"> </span>23,146<span class=\"_ _99\"> </span>0<span class=\"_ _22a\"> </span>381,566Cash and cash equivalen<span class=\"_ _6\"></span>ts<span class=\"_ _1bf\"> </span>901,644<span class=\"_ _7c\"> </span>0<span class=\"_ _99\"> </span>0<span class=\"_ _22a\"> </span>901,644T<span class=\"_ _c\"></span>otal financial asse<span class=\"_ _6\"></span>ts<span class=\"_ _50\"> </span>2,304,894<span class=\"_ _91\"> </span>16,956<span class=\"_ _83\"> </span>76,129<span class=\"_ _8f\"> </span>2,397,979LiabilitiesInter<span class=\"_ _6\"></span>est-bearing deb<span class=\"_ _0\"></span>tDebts t<span class=\"_ _6\"></span>o credit ins<span class=\"_ _6\"></span>titutions<span class=\"_ _1e2\"> </span>2,018,733<span class=\"_ _99\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _69\"> </span>2,018,733Green bond<span class=\"_ _137\"> </span>3,459,102<span class=\"_ _7c\"> </span>0<span class=\"_ _99\"> </span>0<span class=\"_ _69\"> </span>3,459,102Deriva<span class=\"_ _6\"></span>tivesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _dc\"> </span>0<span class=\"_ _8a\"> </span>3,285<span class=\"_ _23c\"> </span>-2,709<span class=\"_ _19\"> </span>577Financial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _e\"> </span>0<span class=\"_ _ab\"> </span>23,398<span class=\"_ _99\"> </span>0<span class=\"_ _62\"> </span>23,398Other financial liabilitiesT<span class=\"_ _0\"></span>rade payables<span class=\"_ _a7\"> </span>2,317,308<span class=\"_ _7c\"> </span>0<span class=\"_ _99\"> </span>0<span class=\"_ _69\"> </span>2,317,308T<span class=\"_ _c\"></span>otal financial liabilities<span class=\"_ _7d\"> </span>7,795,142<span class=\"_ _27\"> </span>26,683<span class=\"_ _67\"> </span>-2,709<span class=\"_ _aa\"> </span>7,819,117Financial instrumen<span class=\"_ _6\"></span>ts \u2013 assessment o<span class=\"_ _0\"></span>f fair valueThe table below sho<span class=\"_ _6\"></span>ws financial instrumen<span class=\"_ _6\"></span>ts at fair v<span class=\"_ _0\"></span>alue accor<span class=\"_ _6\"></span>ding to v<span class=\"_ _0\"></span>aluation method. The v<span class=\"_ _6\"></span>arious lev<span class=\"_ _6\"></span>els ar<span class=\"_ _6\"></span>e defined as f<span class=\"_ _6\"></span>ollows:\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Le<span class=\"_ _6\"></span>vel 1 - Price lis<span class=\"_ _6\"></span>ted in an activ<span class=\"_ _0\"></span>e market f<span class=\"_ _0\"></span>or identical assets or liabilities</span>\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Le<span class=\"_ _6\"></span>vel 2 - V<span class=\"_ _0\"></span>aluation based on o<span class=\"_ _0\"></span>ther observable inputs either directly (price) or indir<span class=\"_ _0\"></span>ectly </span>(deduced from prices) than lis<span class=\"_ _6\"></span>ted price (used in le<span class=\"_ _0\"></span>vel 1) for the asse<span class=\"_ _6\"></span>t or liability\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Le<span class=\"_ _6\"></span>vel 3 - V<span class=\"_ _0\"></span>aluation based on inputs no<span class=\"_ _0\"></span>t derived from observ<span class=\"_ _6\"></span>able mark<span class=\"_ _6\"></span>ets (non-observ<span class=\"_ _6\"></span>able </span>assumptions) The follo<span class=\"_ _6\"></span>wing table pr<span class=\"_ _6\"></span>esents the Gr<span class=\"_ _6\"></span>oup'<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws1b\">assets and liabilities measur<span class=\"_ _0\"></span>ed at fair value. See No<span class=\"_ _6\"></span>te 3.9 f<span class=\"_ _0\"></span>or </span></span>details o<span class=\"_ _6\"></span>f deriva<span class=\"_ _6\"></span>tives measur<span class=\"_ _0\"></span>ed at fair value under L<span class=\"_ _0\"></span>evel 2. See also No<span class=\"_ _0\"></span>te 3.6 for de<span class=\"_ _6\"></span>tails of biological assets measur<span class=\"_ _0\"></span>ed at fair value under L<span class=\"_ _0\"></span>evel 3.31 December 2022 (NOK 1,000)<span class=\"_ _2a1\"> </span><span class=\"ls5 ws5\">Level<span class=\"_ _1\"></span> 1<span class=\"_ _65\"> </span>Level 2<span class=\"_ _65\"> </span>Leve<span class=\"_ _1\"></span>l 3<span class=\"_ _73\"> </span></span>T<span class=\"_ _0\"></span>o<span class=\"_ _6\"></span>talAssetsDeriva<span class=\"_ _6\"></span>tivesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _190\"> </span>0<span class=\"_ _116\"> </span>66,076<span class=\"_ _11e\"> </span>0<span class=\"_ _5c\"> </span><span class=\"ff4\">66,076</span>Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est and curr<span class=\"_ _6\"></span>ency deriva<span class=\"_ _6\"></span>tives<span class=\"_ _3a\"> </span>0<span class=\"_ _90\"> </span>247,802<span class=\"_ _11e\"> </span>0<span class=\"_ _268\"> </span><span class=\"ff4\">247,802</span>Financial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _1ab\"> </span>0<span class=\"_ _8d\"> </span>33,006<span class=\"_ _ad\"> </span>0<span class=\"_ _8d\"> </span>33,006Equity instrumen<span class=\"_ _6\"></span>tsOther shares and securities<span class=\"_ _266\"> </span>0<span class=\"_ _ad\"> </span>0<span class=\"_ _8d\"> </span>42,434<span class=\"_ _5c\"> </span><span class=\"ff4\">42,434</span>Debt ins<span class=\"_ _6\"></span>trumentsOther receiv<span class=\"_ _0\"></span>ables<span class=\"_ _179\"> </span>0<span class=\"_ _ad\"> </span>0<span class=\"_ _8d\"> </span>10,561<span class=\"_ _101\"> </span><span class=\"ff4\">10,561</span>T<span class=\"_ _c\"></span>otal asse<span class=\"_ _6\"></span>ts<span class=\"_ _2a2\"> </span>0<span class=\"_ _12a\"> </span>346,884<span class=\"_ _5c\"> </span>52,995<span class=\"_ _268\"> </span>399,879LiabilitiesDeriva<span class=\"_ _6\"></span>tivesFinancial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _1ab\"> </span>0<span class=\"_ _8d\"> </span>26,924<span class=\"_ _ad\"> </span>0<span class=\"_ _8d\"> </span>26,924T<span class=\"_ _c\"></span>otal liabilities<span class=\"_ _d1\"> </span>0<span class=\"_ _5c\"> </span>26,924<span class=\"_ _112\"> </span>0<span class=\"_ _5c\"> </span>26,92431 December 2021 (NOK 1,000)<span class=\"_ _1ef\"> </span><span class=\"ls5 ws5\">Leve<span class=\"_ _1\"></span>l 1<span class=\"_ _65\"> </span>Level<span class=\"_ _1\"></span> 2<span class=\"_ _65\"> </span>Level 3<span class=\"_ _73\"> </span></span>T<span class=\"_ _0\"></span>otalAssetsDeriva<span class=\"_ _6\"></span>tivesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _266\"> </span>0<span class=\"_ _8d\"> </span>37,390<span class=\"_ _ad\"> </span>0<span class=\"_ _5c\"> </span><span class=\"ff4\">37,390</span>Financial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _1ab\"> </span>0<span class=\"_ _116\"> </span>25,036<span class=\"_ _11e\"> </span>0<span class=\"_ _5c\"> </span><span class=\"ff4\">25,036</span>Equity instrumen<span class=\"_ _6\"></span>tsOther shares and securities<span class=\"_ _107\"> </span>0<span class=\"_ _11e\"> </span>0<span class=\"_ _205\"> </span>7,512<span class=\"_ _69\"> </span><span class=\"ff4\">7,512</span>Debt ins<span class=\"_ _6\"></span>trumentsOther receiv<span class=\"_ _0\"></span>ables<span class=\"_ _179\"> </span>0<span class=\"_ _112\"> </span>0<span class=\"_ _8d\"> </span>23,146<span class=\"_ _5c\"> </span><span class=\"ff4\">23,146</span>T<span class=\"_ _c\"></span>otal asse<span class=\"_ _6\"></span>ts<span class=\"_ _2a2\"> </span>0<span class=\"_ _101\"> </span>62,426<span class=\"_ _5c\"> </span>30,658<span class=\"_ _101\"> </span>93,085LiabilitiesDeriva<span class=\"_ _6\"></span>tivesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _266\"> </span>0<span class=\"_ _18\"> </span>577<span class=\"_ _11e\"> </span>0<span class=\"_ _18\"> </span>577Financial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _1ab\"> </span>0<span class=\"_ _116\"> </span>23,398<span class=\"_ _11e\"> </span>0<span class=\"_ _8d\"> </span>23,398T<span class=\"_ _c\"></span>otal liabilities<span class=\"_ _254\"> </span>0<span class=\"_ _5c\"> </span>23,974<span class=\"_ _112\"> </span>0<span class=\"_ _5c\"> </span>23,974A<span class=\"_ _0\"></span>fter initial r<span class=\"_ _6\"></span>ecognition, in<span class=\"_ _0\"></span>teres<span class=\"_ _6\"></span>t-bearing loans and borro<span class=\"_ _0\"></span>wings are subsequently measur<span class=\"_ _0\"></span>ed at amor<span class=\"ws0\">-</span>tised c<span class=\"_ _6\"></span>ost using the eff<span class=\"_ _0\"></span>ective int<span class=\"_ _0\"></span>erest me<span class=\"_ _0\"></span>thod. Gains and losses are r<span class=\"_ _6\"></span>ecognised in pr<span class=\"_ _0\"></span>ofit or loss when the liabilities ar<span class=\"_ _6\"></span>e derec<span class=\"_ _0\"></span>ognised as well as through the e<span class=\"_ _6\"></span>ffectiv<span class=\"_ _0\"></span>e inter<span class=\"_ _0\"></span>est method amortisa<span class=\"_ _6\"></span>tion process. Amortised c<span class=\"_ _6\"></span>ost is calculat<span class=\"_ _0\"></span>ed by taking into acc<span class=\"_ _0\"></span>ount any disc<span class=\"_ _0\"></span>ount or premium on acquisition and f<span class=\"_ _0\"></span>ees or c<span class=\"_ _6\"></span>osts that ar<span class=\"_ _0\"></span>e an int<span class=\"_ _6\"></span>egral part o<span class=\"_ _6\"></span>f the eff<span class=\"_ _0\"></span>ective int<span class=\"_ _0\"></span>erest me<span class=\"_ _6\"></span>thod. The eff<span class=\"_ _0\"></span>ective int<span class=\"_ _0\"></span>erest me<span class=\"_ _6\"></span>thod amorti<span class=\"ws0\">-</span>sation is included as finance c<span class=\"_ _0\"></span>osts in the sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t of pr<span class=\"_ _0\"></span>ofit or loss. See Not<span class=\"_ _6\"></span>e 3.11 for further de<span class=\"_ _6\"></span>tails.NOTE 3.<span class=\"_ _c\"></span>9 <span class=\"_ _1d\"> </span> <span class=\"_ _59\"> </span><span class=\"fsa fc4 ls0\">Hedging activities and deriv<span class=\"_ _6\"></span>ativ<span class=\"_ _0\"></span>es</span>Acc<span class=\"_ _0\"></span>ounting policiesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>actsThe Group en<span class=\"_ _0\"></span>ters int<span class=\"_ _6\"></span>o forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontracts t<span class=\"_ _0\"></span>o reduce the for<span class=\"ws0\">-</span>eign e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change risk rela<span class=\"_ _6\"></span>ting to futur<span class=\"_ _0\"></span>e sales re<span class=\"_ _6\"></span>venues deriving fr<span class=\"_ _6\"></span>om cust<span class=\"_ _6\"></span>omer con<span class=\"_ _0\"></span>tracts denominat<span class=\"_ _0\"></span>ed in foreign <span class=\"_ _6\"></span>currencies f<span class=\"_ _6\"></span>or the physical delivery o<span class=\"_ _6\"></span>f salmon. The Group'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span><span class=\"ws1e\">forwar<span class=\"_ _6\"></span>d currency c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts fall due </span></span>for pa<span class=\"_ _6\"></span>yment be<span class=\"_ _6\"></span>tween January 2023 and January 2024, and hedge all tr<span class=\"_ _6\"></span>ade receiv<span class=\"_ _6\"></span>ables and cash flows fr<span class=\"_ _0\"></span>om sales contr<span class=\"_ _0\"></span>acts in for<span class=\"_ _6\"></span>eign curr<span class=\"_ _6\"></span>encies during this period. Forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts are r<span class=\"_ _6\"></span>ec<span class=\"_ _6\"></span>ognised at fair v<span class=\"_ _6\"></span>alue in the balance sheet. The fair v<span class=\"_ _6\"></span>alue of f<span class=\"_ _6\"></span>orwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts are valued using valua<span class=\"_ _6\"></span>tion techniques, which emplo<span class=\"_ _0\"></span>y the use of marke<span class=\"_ _6\"></span>t observable inputs such as forwar<span class=\"_ _0\"></span>d pricing and swap models using presen<span class=\"_ _6\"></span>t value calculations. The models inc<span class=\"_ _0\"></span>orporat<span class=\"_ _0\"></span>e various inputs including the cr<span class=\"_ _6\"></span>edit quality of c<span class=\"_ _6\"></span>ount<span class=\"_ _0\"></span>erparties, foreign e<span class=\"_ _0\"></span>xchange spo<span class=\"_ _0\"></span>t and forwar<span class=\"_ _6\"></span>d r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>es, yield curves o<span class=\"_ _6\"></span>f the r<span class=\"_ _6\"></span>espective curr<span class=\"_ _0\"></span>encies, currency basis spr<span class=\"_ _6\"></span>eads betw<span class=\"_ _6\"></span>een the respectiv<span class=\"_ _6\"></span>e curr<span class=\"_ _6\"></span>encies. Rec<span class=\"_ _0\"></span>ognition of gains and losses r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o the forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts depends on whether they qualify for hedge acc<span class=\"_ _0\"></span>ounting. For forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts that qualify f<span class=\"_ _6\"></span>or hedge accoun<span class=\"_ _0\"></span>ting, the fair value o<span class=\"_ _6\"></span>f the eff<span class=\"_ _0\"></span>ective portion is r<span class=\"_ _6\"></span>ecognised in o<span class=\"_ _0\"></span>ther compr<span class=\"_ _6\"></span>e<span class=\"ws0\">-</span>hensive inc<span class=\"_ _0\"></span>ome. When time differ<span class=\"_ _6\"></span>ences arise between r<span class=\"_ _0\"></span>eceipts fr<span class=\"_ _6\"></span>om sales c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts and the settlemen<span class=\"_ _0\"></span>t of forwar<span class=\"_ _0\"></span>d hedges, the currency acc<span class=\"_ _6\"></span>ount r<span class=\"_ _6\"></span>eplaces the forwar<span class=\"_ _0\"></span>d hedges as the hedging instrument. Dr<span class=\"_ _6\"></span>awdowns on the curr<span class=\"_ _6\"></span>ency acc<span class=\"_ _6\"></span>ount, when this is deemed t<span class=\"_ _6\"></span>o be the hedging instrumen<span class=\"_ _6\"></span>t, are r<span class=\"_ _0\"></span>ecognised a<span class=\"_ _6\"></span>t the ex<span class=\"_ _0\"></span>change ra<span class=\"_ _0\"></span>te in eff<span class=\"_ _0\"></span>ect on the r<span class=\"_ _6\"></span>eporting dat<span class=\"_ _6\"></span>e and the re<span class=\"_ _0\"></span>valuation e<span class=\"_ _6\"></span>ffect is r<span class=\"_ _0\"></span>ecognised in OCI. Gains and losses r<span class=\"_ _6\"></span>ecognised in OCI and accumula<span class=\"_ _0\"></span>ted equity are r<span class=\"_ _6\"></span>ecycled t<span class=\"_ _6\"></span>o pro<span class=\"_ _6\"></span>fit and loss in the same period as the hedged expect<span class=\"_ _0\"></span>ed futur<span class=\"_ _6\"></span>e cash flows a<span class=\"_ _6\"></span>ffect pr<span class=\"_ _0\"></span>ofit and loss. Inefficiency in hedging fact<span class=\"_ _6\"></span>ors arises when the hedged volume de<span class=\"_ _6\"></span>viat<span class=\"_ _0\"></span>es from the deliver<span class=\"_ _0\"></span>ed volume. The inefficiency is r<span class=\"_ _0\"></span>ecognised as a financial it<span class=\"_ _6\"></span>em in pro<span class=\"_ _6\"></span>fit and loss. The Group c<span class=\"_ _0\"></span>omplies with the criteria set out in IFRS 9 when assessing whether <span class=\"_ _1\"></span>a <span class=\"_ _37\"></span><span class=\"ws1c\">forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontract mee<span class=\"_ _6\"></span>ts the r<span class=\"_ _6\"></span>equiremen<span class=\"_ _0\"></span>ts for </span>hedge acc<span class=\"_ _6\"></span>ounting. This means tha<span class=\"_ _6\"></span>t satis<span class=\"_ _6\"></span>factory documen<span class=\"_ _6\"></span>tation o<span class=\"_ _6\"></span>f the matt<span class=\"_ _0\"></span>er to be hedged must e<span class=\"_ _6\"></span>xist when the hedge is en<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>ed into, and ther<span class=\"_ _6\"></span>e must be <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws26\">high level o<span class=\"_ _6\"></span>f efficiency<span class=\"_ _6\"></span>, in that the hedge r<span class=\"_ _0\"></span>eflects </span></span>the e<span class=\"_ _6\"></span>xpected cash flo<span class=\"_ _6\"></span>w from the underlying sales c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>act. There must also be <span class=\"ws0\">a </span>high degree of pr<span class=\"_ _0\"></span>obability that the futur<span class=\"_ _6\"></span>e cash flow will mat<span class=\"_ _0\"></span>erialise and the efficiency of the hedge must be measur<span class=\"_ _0\"></span>able. The efficiency o<span class=\"_ _6\"></span>f hedges is monitor<span class=\"_ _0\"></span>ed con<span class=\"_ _6\"></span>tinuously.For f<span class=\"_ _6\"></span>orwar<span class=\"_ _6\"></span>d currency c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts which do not qualify f<span class=\"_ _6\"></span>or hedge acc<span class=\"_ _6\"></span>ounting, an<span class=\"_ _6\"></span>y change in the fair value is r<span class=\"_ _0\"></span>ecognised as <span class=\"ws0\">a </span>change in fair value thr<span class=\"_ _0\"></span>ough profit and loss. The hedging r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e is the spot r<span class=\"_ _0\"></span>ate adjus<span class=\"_ _0\"></span>ted for <span class=\"ws1b\">a <span class=\"_ _1\"></span></span>forwar<span class=\"_ _0\"></span>d element. The forwar<span class=\"_ _0\"></span>d element is the diff<span class=\"_ _6\"></span>erence be<span class=\"_ _0\"></span>tween the spot r<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>e and the forwar<span class=\"_ _0\"></span>d ra<span class=\"_ _6\"></span>te, and r<span class=\"_ _0\"></span>eflects the diff<span class=\"_ _6\"></span>erence in the r<span class=\"_ _0\"></span>ate o<span class=\"_ _0\"></span>f inter<span class=\"_ _0\"></span>est betw<span class=\"_ _6\"></span>een NOK and the curr<span class=\"_ _6\"></span>ency traded. Wh<span class=\"_ _6\"></span>en sev<span class=\"_ _6\"></span>eral f<span class=\"_ _0\"></span>orward hedges ar<span class=\"_ _6\"></span>e linked t<span class=\"_ _6\"></span>o <span class=\"ws0\">a <span class=\"_ _1\"></span></span>sales contr<span class=\"_ _0\"></span>act, the hedging ra<span class=\"_ _6\"></span>te is calcula<span class=\"_ _6\"></span>t<span class=\"_ _6\"></span>ed as the volume-w<span class=\"_ _6\"></span>eight<span class=\"_ _6\"></span>ed forwar<span class=\"_ _0\"></span>d ra<span class=\"_ _6\"></span>te f<span class=\"_ _0\"></span>or the underlying hedges.Int<span class=\"_ _0\"></span>erest and curr<span class=\"_ _0\"></span>ency swapsThe group has en<span class=\"_ _0\"></span>tered in<span class=\"_ _0\"></span>to <span class=\"ws27\">a <span class=\"_ _6\"></span><span class=\"ws26\">int<span class=\"_ _0\"></span>erest swap and cr<span class=\"_ _0\"></span>oss-currency int<span class=\"_ _0\"></span>erest </span></span>r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e swap with the purpose of hedging in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est ra<span class=\"_ _0\"></span>te risk for <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws26\">share of </span></span>the group'<span class=\"_ _c\"></span><span class=\"ws1f\">s <span class=\"_ _6\"></span><span class=\"ws22\">loans with floating in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est ra<span class=\"_ _0\"></span>tes and hedging of curr<span class=\"_ _0\"></span>ency </span></span>risk r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to the oper<span class=\"_ _0\"></span>ations in Iceland. The hedging of in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e risk is <span class=\"ws1f\">a <span class=\"_ _0\"></span><span class=\"ws26\">cash flow hedging, and the hedging of the business in Iceland </span></span>is a <span class=\"_ _0\"></span><span class=\"ws37\">net inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>t hedging, both hedging c<span class=\"_ _0\"></span>onditions are c<span class=\"_ _6\"></span>onsidered </span>to sa<span class=\"_ _6\"></span>tisfy the r<span class=\"_ _0\"></span>equirements f<span class=\"_ _0\"></span>or hedge accounting. The fair v<span class=\"_ _0\"></span>alue of the swaps ar<span class=\"_ _6\"></span>e valued using v<span class=\"_ _6\"></span>aluation t<span class=\"_ _6\"></span>echniques, which employ the use of mark<span class=\"_ _0\"></span>et observable inputs such as f<span class=\"_ _6\"></span>orwar<span class=\"_ _6\"></span>d pricing and swap models using pr<span class=\"_ _6\"></span>esent v<span class=\"_ _6\"></span>alue calculations. The models inc<span class=\"_ _0\"></span>orporat<span class=\"_ _0\"></span>e various inputs including the cr<span class=\"_ _0\"></span>edit quality of coun<span class=\"_ _0\"></span>terparties, for<span class=\"_ _0\"></span>eign e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change spot and f<span class=\"_ _6\"></span>orwar<span class=\"_ _6\"></span>d r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>es, yield curves o<span class=\"_ _6\"></span>f the r<span class=\"_ _6\"></span>espective cur<span class=\"ws0\">-</span>r<span class=\"_ _6\"></span>encies, currency basis spr<span class=\"_ _0\"></span>eads between the r<span class=\"_ _6\"></span>espective curr<span class=\"_ _0\"></span>encies and int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ate curv<span class=\"_ _6\"></span>es. Rec<span class=\"_ _0\"></span>ognition of gains and losses r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o the forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontracts depends on whe<span class=\"_ _0\"></span>ther they qualify for hedge acc<span class=\"_ _6\"></span>ounting. The fair v<span class=\"_ _6\"></span>alue changes of the swaps q<span class=\"_ _6\"></span>ualifying for hedge acc<span class=\"_ _6\"></span>ounting ar<span class=\"_ _6\"></span>e r<span class=\"_ _6\"></span>ecognised in o<span class=\"_ _0\"></span>ther compr<span class=\"_ _6\"></span>ehensive inc<span class=\"_ _0\"></span>ome, and the swap c<span class=\"_ _6\"></span>osts ar<span class=\"_ _6\"></span>e amortized as in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est cos<span class=\"_ _6\"></span>ts ov<span class=\"_ _0\"></span>er the term of the agr<span class=\"_ _6\"></span>eement. The e<span class=\"_ _6\"></span>ffectiv<span class=\"_ _0\"></span>eness of hedging is measured a<span class=\"_ _6\"></span>t the end of each period, any ine<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ective portion will be r<span class=\"_ _0\"></span>ecognised as <span class=\"ws0\">a financial </span>item in the pr<span class=\"_ _0\"></span>ofit and loss.Financial c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts Fish poolThe Group en<span class=\"_ _0\"></span>ters int<span class=\"_ _6\"></span>o financial con<span class=\"_ _0\"></span>tracts on Fish Pool t<span class=\"_ _0\"></span>o hedge prices r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o pur<span class=\"_ _6\"></span>chase and sales con<span class=\"_ _0\"></span>tracts for the ph<span class=\"_ _6\"></span>ysical delivery o<span class=\"_ _0\"></span>f salmon. The c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts fall due for se<span class=\"_ _0\"></span>ttlement within one year<span class=\"_ _6\"></span>. Real<span class=\"ws0\">-</span>ised gains or losses on these c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts ar<span class=\"_ _6\"></span>e rec<span class=\"_ _0\"></span>ognised in opera<span class=\"_ _6\"></span>ting pro<span class=\"_ _0\"></span>fit/loss. The contr<span class=\"_ _0\"></span>acts are measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _0\"></span>alue. Unrealised gains and losses ar<span class=\"_ _6\"></span>e included in fair value adjustmen<span class=\"_ _0\"></span>ts in profit and loss. The fair value o<span class=\"_ _6\"></span>f Fish Pool c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts is calculat<span class=\"_ _6\"></span>ed on the basis of the c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>act'<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span><span class=\"ws4f\">agreed settlemen<span class=\"_ _0\"></span>t price, the market v<span class=\"_ _0\"></span>alue of the fish on </span>the r<span class=\"_ _6\"></span>eporting dat<span class=\"_ _6\"></span>e, the con<span class=\"_ _0\"></span>tract'<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws33\">t<span class=\"_ _6\"></span>erm and observable mark<span class=\"_ _0\"></span>et prices </span></span>for c<span class=\"_ _0\"></span>ontracts with an equiv<span class=\"_ _0\"></span>alent term.Deriva<span class=\"_ _0\"></span>tives2022<span class=\"_ _1b9\"> </span>2021Other Other Other Other Rec<span class=\"_ _0\"></span>ognised at fair value non-curren<span class=\"_ _6\"></span>t curren<span class=\"_ _6\"></span>t curren<span class=\"_ _6\"></span>t Other curren<span class=\"_ _6\"></span>t at 31 Dec (1,000 NOK)receiv<span class=\"_ _6\"></span>ables receiv<span class=\"_ _6\"></span>ables liabilities receiv<span class=\"_ _6\"></span>ables liabilities Forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _11\"> </span>66,076<span class=\"_ _a\"> </span>0<span class=\"_ _88\"> </span>37,390<span class=\"_ _76\"> </span>577Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est and curr<span class=\"_ _6\"></span>ency swaps<span class=\"_ _70\"> </span>247,802<span class=\"_ _100\"> </span>0<span class=\"_ _100\"> </span>0<span class=\"_ _88\"> </span>25,036<span class=\"_ _a\"> </span>0Financial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _12f\"> </span>33,006<span class=\"_ _88\"> </span>26,924<span class=\"_ _100\"> </span>0<span class=\"_ _87\"> </span>23,398T<span class=\"_ _c\"></span>otal<span class=\"_ _66\"> </span>247,802<span class=\"_ _89\"> </span>99,082<span class=\"_ _205\"> </span>26,924<span class=\"_ _205\"> </span>62,426<span class=\"_ _89\"> </span>23,974F<span class=\"_ _6\"></span>orward curr<span class=\"_ _0\"></span>ency con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>acts at 31 December 20222023<span class=\"_ _50\"> </span>2024A<span class=\"_ _0\"></span>verage A<span class=\"_ _0\"></span>verage volume-volume-Forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts Currency weigh<span class=\"_ _6\"></span>ted Currency weigh<span class=\"_ _6\"></span>ted with changes in value thr<span class=\"_ _0\"></span>ough amount     hedging amount hedging Carrying pro<span class=\"_ _6\"></span>fit and loss (NOK 1,000:(1,000)rate<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>(1,000) rate<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>amount Forwar<span class=\"_ _0\"></span>d Sale CAD<span class=\"_ _125\"> </span>4,700<span class=\"_ _73\"> </span>7.08<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _87\"> </span>-991Forwar<span class=\"_ _0\"></span>d Sale EUR<span class=\"_ _125\"> </span>4,883<span class=\"_ _72\"> </span>10.41<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _87\"> </span>-486Forwar<span class=\"_ _0\"></span>d Sale GBP<span class=\"_ _10b\"> </span>190<span class=\"_ _72\"> </span>11.86<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _67\"> </span>-5Forwar<span class=\"_ _0\"></span>d Sale JPY<span class=\"_ _2a3\"> </span>341,193<span class=\"_ _72\"> </span>0.075<span class=\"_ _a0\"> </span>0<span class=\"_ _a0\"> </span>0<span class=\"_ _203\"> </span>290Forwar<span class=\"_ _0\"></span>d Sale SEK<span class=\"_ _41\"> </span>2,385<span class=\"_ _5d\"> </span>0.946<span class=\"_ _21\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _a0\"> </span>1Forwar<span class=\"_ _0\"></span>d Sale USD<span class=\"_ _160\"> </span>35,297<span class=\"_ _73\"> </span>9.66<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _65\"> </span>-2,570T<span class=\"_ _c\"></span>otal<span class=\"_ _157\"> </span>-3,762Forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts with changes in value thr<span class=\"_ _0\"></span>ough OCI (NOK 1,000):Forwar<span class=\"_ _0\"></span>d Sale CAD<span class=\"_ _160\"> </span>37,500<span class=\"_ _73\"> </span>7.14<span class=\"_ _db\"> </span>800<span class=\"_ _73\"> </span>7.61<span class=\"_ _65\"> </span>-6,468Forwar<span class=\"_ _0\"></span>d Sale EUR<span class=\"_ _160\"> </span>19,814<span class=\"_ _72\"> </span>10.19<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _116\"> </span>-6,469Forwar<span class=\"_ _0\"></span>d Sale GBP<span class=\"_ _10b\"> </span>912<span class=\"_ _72\"> </span>12.02<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _db\"> </span>150Forwar<span class=\"_ _0\"></span>d Sale JPY<span class=\"_ _51\"> </span>4,338,968<span class=\"_ _72\"> </span>0.075<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _116\"> </span>-1,052Forwar<span class=\"_ _0\"></span>d Sale USD<span class=\"_ _5a\"> </span>347,317<span class=\"_ _5d\"> </span>10.21<span class=\"_ _72\"> </span>5,870<span class=\"_ _2a4\"> </span>10.06<span class=\"_ _d2\"> </span>83,677T<span class=\"_ _c\"></span>otal<span class=\"_ _241\"> </span>69,838Carrying amount a<span class=\"_ _6\"></span>t 31 December 2022<span class=\"_ _2a5\"> </span>66,076F<span class=\"_ _6\"></span>orward curr<span class=\"_ _0\"></span>ency con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>acts at 31 December 20212022<span class=\"_ _50\"> </span>2023A<span class=\"_ _0\"></span>verage A<span class=\"_ _0\"></span>verage volume-volume-Forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts Currency weigh<span class=\"_ _6\"></span>ted Currency weigh<span class=\"_ _6\"></span>ted with changes in value thr<span class=\"_ _0\"></span>ough amount hedging amount hedging Carrying pro<span class=\"_ _6\"></span>fit and loss (NOK 1,000):(1,000)rate<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>(1,000) rate<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>amount Forwar<span class=\"_ _0\"></span>d Sale CAD<span class=\"_ _125\"> </span>4,600<span class=\"_ _73\"> </span>6.98<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _87\"> </span>-147Forwar<span class=\"_ _0\"></span>d Sale EUR<span class=\"_ _160\"> </span>13,780<span class=\"_ _2a4\"> </span>10.13<span class=\"_ _21\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _2a4\"> </span>1,226Forwar<span class=\"_ _0\"></span>d Sale JPY<span class=\"_ _2a3\"> </span>514,393<span class=\"_ _2a4\"> </span>0.080<span class=\"_ _21\"> </span>0<span class=\"_ _a0\"> </span>0<span class=\"_ _72\"> </span>1,879Forwar<span class=\"_ _0\"></span>d Sale SEK<span class=\"_ _41\"> </span>2,900<span class=\"_ _6d\"> </span>0.97<span class=\"_ _21\"> </span>0<span class=\"_ _a0\"> </span>0<span class=\"_ _2a0\"> </span>-4Forwar<span class=\"_ _0\"></span>d Sale USD<span class=\"_ _160\"> </span>45,031<span class=\"_ _73\"> </span>8.81<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _90\"> </span>-19,941T<span class=\"_ _c\"></span>otal<span class=\"_ _2a6\"> </span>-16,988Forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts with changes in value thr<span class=\"_ _0\"></span>ough OCI (NOK 1,000):Forwar<span class=\"_ _0\"></span>d Sale CAD<span class=\"_ _160\"> </span>38,400<span class=\"_ _73\"> </span>6.93<span class=\"_ _1e\"> </span>45,000<span class=\"_ _73\"> </span>6.97<span class=\"_ _192\"> </span>-21Forwar<span class=\"_ _0\"></span>d Sale EUR<span class=\"_ _160\"> </span>95,046<span class=\"_ _2a4\"> </span>10.24<span class=\"_ _72\"> </span>2,548<span class=\"_ _2a4\"> </span>10.41<span class=\"_ _d2\"> </span>14,571Forwar<span class=\"_ _0\"></span>d Sale JPY<span class=\"_ _51\"> </span>5,905,882<span class=\"_ _2a4\"> </span>0.080<span class=\"_ _14\"> </span>318,017<span class=\"_ _2a4\"> </span>0.080<span class=\"_ _d2\"> </span>15,905Forwar<span class=\"_ _0\"></span>d Sale USD<span class=\"_ _5a\"> </span>360,880<span class=\"_ _6d\"> </span>8.92<span class=\"_ _2a4\"> </span>7,349<span class=\"_ _73\"> </span>8.98<span class=\"_ _d2\"> </span>23,346T<span class=\"_ _c\"></span>otal<span class=\"_ _241\"> </span>53,801Carrying amount a<span class=\"_ _6\"></span>t 31 December 2021<span class=\"_ _2a5\"> </span>36,813Change in value Specification o<span class=\"_ _6\"></span>f cash flow As <span class=\"_ _36\"> </span>at                    of dr<span class=\"_ _0\"></span>awdowns on Change in fair hedging through OCI:<span class=\"_ _91\"> </span>As at 1 January31 Deccurrency acc<span class=\"_ _0\"></span>ountvalue thr<span class=\"_ _0\"></span>ough OCI2022<span class=\"_ _2d\"> </span>53,801<span class=\"_ _fd\"> </span>69,838<span class=\"_ _7d\"> </span>-688<span class=\"_ _33\"> </span>15,3492021<span class=\"_ _13f\"> </span>173,454<span class=\"_ _72\"> </span>53,801<span class=\"_ _7d\"> </span>-282<span class=\"_ _11e\"> </span>-119,935For f<span class=\"_ _6\"></span>orwar<span class=\"_ _6\"></span>d currency c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts which qualify for hedge acc<span class=\"_ _0\"></span>ounting, an inefficiency o<span class=\"_ _6\"></span>f  NOK -9,2 has been r<span class=\"_ _6\"></span>ecognised in 2022 (NOK -0.8 million in 2021). The e<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ect is classified as <span class=\"ws0\">a <span class=\"_ _1\"></span></span>financial e<span class=\"_ _6\"></span>xpense in pro<span class=\"_ _1\"></span>f<span class=\"ls0 ws0\">it and loss.</span>For forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts which qualify for hedge acc<span class=\"_ _6\"></span>ounting, an ine<span class=\"_ _0\"></span>fficiency of NOK -0.8 has been r<span class=\"_ _6\"></span>ecognised in 2021 (NOK -1.3 million in 2020). The e<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ect is classified as <span class=\"ws0\">a <span class=\"_ _1\"></span></span>financial e<span class=\"_ _6\"></span>xpense in pro<span class=\"_ _1\"></span>f<span class=\"ls0 ws0\">it and loss.</span>Inter<span class=\"_ _0\"></span>est and currency deriv<span class=\"_ _0\"></span>atives r<span class=\"_ _0\"></span>egarding deb<span class=\"_ _0\"></span>tInter<span class=\"_ _0\"></span>est and currency deriv<span class=\"_ _6\"></span>a<span class=\"_ _6\"></span>tives with changes in v<span class=\"_ _6\"></span>alue through OCINominal Carrying Nominal value Book value value hedge value of ne<span class=\"_ _0\"></span>t hedge instruments hedge object instruments inv<span class=\"_ _6\"></span>estment Hedging Carrying NOK 1,000(1000 NOK)(1000 NOK)(1000 EUR)(1000 EUR)efficiencyamount Cash flow hedge r<span class=\"_ _0\"></span>eserve3,442,6673,442,667<span class=\"_ _10e\"> </span>-100%<span class=\"_ _268\"> </span>217,578Net in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tment r<span class=\"_ _6\"></span>eserve<span class=\"_ _26\"> </span>-98,335<span class=\"_ _90\"> </span>119,458<span class=\"_ _68\"> </span>100%<span class=\"_ _b5\"> </span>-34,221Cos<span class=\"_ _6\"></span>t of hedging r<span class=\"_ _6\"></span>eserve<span class=\"_ _253\"> </span>58,487T<span class=\"_ _c\"></span>otal<span class=\"_ _2a6\"> </span>241,844Changes through pro<span class=\"_ _6\"></span>fit and lossAccrued v<span class=\"_ _6\"></span>alue of 5,958net in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>estCarrying amount a<span class=\"_ _6\"></span>t 31 December 2022<span class=\"_ _299\"> </span>247,802Specification o<span class=\"_ _0\"></span>f hedging effects in OCI in 2022:As <span class=\"_ _36\"> </span>at            As <span class=\"_ _36\"> </span>at                    Changes NOK 1,0001 January31 Decov<span class=\"_ _6\"></span>er OCIChanges in Cash flow hedge r<span class=\"_ _0\"></span>eserve<span class=\"_ _178\"> </span>0<span class=\"_ _b3\"> </span>217,578<span class=\"_ _12a\"> </span>217,578Changes in Net in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tment r<span class=\"_ _6\"></span>eserve<span class=\"_ _cf\"> </span>0<span class=\"_ _12a\"> </span>-34,221<span class=\"_ _b5\"> </span>-34,221Changes in Cos<span class=\"_ _6\"></span>t of hedging r<span class=\"_ _6\"></span>eserve<span class=\"_ _f2\"> </span>0<span class=\"_ _71\"> </span>58,487<span class=\"_ _101\"> </span>58,487T<span class=\"_ _c\"></span>otal<span class=\"_ _253\"> </span>0<span class=\"_ _12\"> </span>241,844<span class=\"_ _d6\"> </span>241,844Specification o<span class=\"_ _0\"></span>f hedging effects o<span class=\"_ _0\"></span>ver pro<span class=\"_ _6\"></span>fit and loss in 2022:Changes ov<span class=\"_ _6\"></span>er As <span class=\"_ _36\"> </span>at            As <span class=\"_ _36\"> </span>at                    pro<span class=\"_ _6\"></span>fit NOK 1,0001 January31 Decand lossChanges in net accrued in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est<span class=\"_ _2a7\"> </span>691<span class=\"_ _8f\"> </span>5,958<span class=\"_ _2a4\"> </span>5,267Amortization o<span class=\"_ _6\"></span>f swap cos<span class=\"_ _6\"></span>t r<span class=\"_ _6\"></span>eclassified from -1,279<span class=\"_ _291\"> </span>-3,124<span class=\"_ _8d\"> </span>-1,845hedging reserv<span class=\"_ _0\"></span>e to int<span class=\"_ _6\"></span>eres<span class=\"_ _6\"></span>t c<span class=\"_ _6\"></span>ostT<span class=\"_ _c\"></span>otal<span class=\"_ _17c\"> </span>3,422In 2021, an int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ate curr<span class=\"_ _0\"></span>ency swap agreement was en<span class=\"_ _0\"></span>tered in<span class=\"_ _0\"></span>to in which NOK 1,000 million of the group'<span class=\"_ _c\"></span><span class=\"ws1d\">s <span class=\"_ _37\"></span><span class=\"ws24\">bond loan (not<span class=\"_ _6\"></span>e 3.11) with floating in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>es was swapped to EUR 98,335 million </span></span>with fix<span class=\"_ _6\"></span>ed int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ates (the agr<span class=\"_ _0\"></span>eement is divided betw<span class=\"_ _6\"></span>een three banks). The agr<span class=\"_ _0\"></span>eement matur<span class=\"_ _0\"></span>es in January 2027. The change from floa<span class=\"_ _0\"></span>ting inter<span class=\"_ _0\"></span>est ra<span class=\"_ _6\"></span>tes t<span class=\"_ _0\"></span>o fixed in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est ra<span class=\"_ _0\"></span>tes in NOK in the agreemen<span class=\"_ _0\"></span>t is defined as cash flo<span class=\"_ _6\"></span>w hedging of in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est c<span class=\"_ _6\"></span>osts. In<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est ra<span class=\"_ _6\"></span>te c<span class=\"_ _0\"></span>onditions and maturity structur<span class=\"_ _0\"></span>e on the bond loan and swap ar<span class=\"_ _6\"></span>e identical and ther<span class=\"_ _6\"></span>e is ther<span class=\"_ _6\"></span>ef<span class=\"_ _6\"></span>ore an e<span class=\"_ _0\"></span>ffective financial c<span class=\"_ _0\"></span>onnection between the hedging instrumen<span class=\"_ _6\"></span>t and the hedged item. The c<span class=\"_ _0\"></span>onversion o<span class=\"_ _0\"></span>f loan amounts from NOK t<span class=\"_ _6\"></span>o EUR debt through the swap c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>act is defined as Ne<span class=\"_ _6\"></span>t Inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>t Hedging. This is <span class=\"ws0\">a <span class=\"_ _1\"></span></span>hedging of the currency value o<span class=\"_ _6\"></span>f inv<span class=\"_ _6\"></span>esting in Icelandic Salmon. The hedging o<span class=\"_ _6\"></span>f the e<span class=\"_ _6\"></span>xposure in EUR in Iceland will be e<span class=\"_ _0\"></span>ffective as long as the nominal value o<span class=\"_ _6\"></span>f the net in<span class=\"_ _0\"></span>vestmen<span class=\"_ _6\"></span>t is grea<span class=\"_ _6\"></span>t<span class=\"_ _6\"></span>er than the nominal value o<span class=\"_ _6\"></span>f the hedging instrumen<span class=\"_ _6\"></span>t. There has been no ine<span class=\"_ _0\"></span>fficiency in hedging conditions in the past y<span class=\"_ _6\"></span>ear<span class=\"_ _6\"></span>.In 2021 an int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ate swap was en<span class=\"_ _0\"></span>tered in<span class=\"_ _0\"></span>to in which NOK 192,7 million of the gr<span class=\"_ _6\"></span>oups bank loan (not<span class=\"_ _0\"></span>e 3.11) with floating in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>es was swapped to <span class=\"ws1f\">a <span class=\"_ _0\"></span><span class=\"ws26\">fix<span class=\"_ _6\"></span>ed ra<span class=\"_ _0\"></span>te. The agreemen<span class=\"_ _0\"></span>t matures in January 2032. </span></span>With eff<span class=\"_ _0\"></span>ect from 4 February 2022, <span class=\"ws0\">SalMar</span> A<span class=\"_ _6\"></span>SA en<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>ed into fix<span class=\"_ _0\"></span>ed ra<span class=\"_ _0\"></span>te int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est swap c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts with a <span class=\"ws7c\">t<span class=\"_ _0\"></span>otal principal of NOK 2,250 million. 750 million has <span class=\"ws0\">a <span class=\"_ _0\"></span><span class=\"ws7c\">duration o<span class=\"_ _6\"></span>f 7 years s<span class=\"_ _6\"></span>tarting 22 April 2022, 750 </span></span></span>million has <span class=\"ws0\">a </span>dura<span class=\"_ _6\"></span>tion of 7 y<span class=\"_ _0\"></span>ears starting 22 January 2025, and 750 million has <span class=\"ws0\">a </span>dura<span class=\"_ _6\"></span>tion of 10 y<span class=\"_ _6\"></span>ears starting 22 January 2024. The in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est swap con<span class=\"_ _0\"></span>tracts ar<span class=\"_ _6\"></span>e establish with the purpose t<span class=\"_ _6\"></span>o reduce the int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ate risk r<span class=\"_ _0\"></span>elated t<span class=\"_ _0\"></span>o long-term loan.Financial c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts Fish Pool2023A<span class=\"_ _0\"></span>verage volume-V<span class=\"_ _0\"></span>olume weigh<span class=\"_ _6\"></span>ted Mark<span class=\"_ _6\"></span>et(NOK 1,000)<span class=\"_ _13c\"> </span>T<span class=\"_ _0\"></span>ype(1,000)price per kgvalueFish Pool c<span class=\"_ _0\"></span>ontracts<span class=\"_ _23c\"> </span>Sale<span class=\"_ _22a\"> </span>1,430<span class=\"_ _19\"> </span>65.3<span class=\"_ _81\"> </span>6,082Carrying amount a<span class=\"_ _6\"></span>t 31 December 2022<span class=\"_ _183\"> </span>6,0822022A<span class=\"_ _0\"></span>verage volume-V<span class=\"_ _0\"></span>olume weigh<span class=\"_ _6\"></span>ted Mark<span class=\"_ _6\"></span>et (NOK 1,000)<span class=\"_ _d\"> </span>T<span class=\"_ _0\"></span>ype(1,000)price per kg valueFish Pool c<span class=\"_ _0\"></span>ontracts<span class=\"_ _100\"> </span>Sale<span class=\"_ _8c\"> </span>10,150<span class=\"_ _ab\"> </span>63.4<span class=\"_ _129\"> </span>0<span class=\"_ _129\"> </span>0<span class=\"_ _1e\"> </span>-23,398Carrying amount a<span class=\"_ _6\"></span>t 31 December 2021<span class=\"_ _29c\"> </span>-23,398In 2022, ther<span class=\"_ _6\"></span>e was a net r<span class=\"_ _6\"></span>ealised loss on Fish Pool c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts of NOK 307.0 million (NOK 13.3 million in 2021). The loss is included in oper<span class=\"_ _6\"></span>ating pr<span class=\"_ _6\"></span>ofit/loss. Unr<span class=\"_ _0\"></span>ealised changes in the value of Fish Pool c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts in 2022 amount<span class=\"_ _6\"></span>ed to a ne<span class=\"_ _6\"></span>t gain of NOK 91.3million o<span class=\"_ _0\"></span>f which NOK 69.7 is through fair value adjus<span class=\"_ _6\"></span>tment and NOK 21.5 is classified as o<span class=\"_ _6\"></span>ther financial inc<span class=\"_ _6\"></span>ome (net loss o<span class=\"_ _6\"></span>f NOK 15.6 million in 2021).NOTE 3.10 <span class=\"_ _224\"> </span> <span class=\"_ _1d\"> </span><span class=\"fsa fc4 ls0\">Cash &amp; cash e<span class=\"_ _1\"></span>quiv<span class=\"_ _0\"></span>alents</span>(NOK 1,000)<span class=\"_ _27c\"> </span>31.12.2022<span class=\"_ _60\"> </span>31.12.2021Cash and cash equivalen<span class=\"_ _6\"></span>ts, unres<span class=\"_ _6\"></span>tricted funds<span class=\"_ _199\"> </span>2,558,078<span class=\"_ _ab\"> </span>780,846Cash and cash equivalen<span class=\"_ _6\"></span>ts, res<span class=\"_ _6\"></span>tricted funds<span class=\"_ _111\"> </span>154,629<span class=\"_ _ab\"> </span>120,798T<span class=\"_ _c\"></span>otal cash and cash equivalen<span class=\"_ _0\"></span>ts at 31 December<span class=\"_ _153\"> </span>2,712,707<span class=\"_ _91\"> </span>901,644A <span class=\"ws2d\">t<span class=\"_ _6\"></span>otal o<span class=\"_ _6\"></span>f NOK 154.6 million (2021: NOK 113.8 million) in r<span class=\"_ _6\"></span>estrict<span class=\"_ _6\"></span>ed tax withholdings is included in the </span>item cash and cash equiv<span class=\"_ _0\"></span>alents. This item in 2021 also included r<span class=\"_ _0\"></span>estricted funds r<span class=\"_ _0\"></span>elating to security pledges with r<span class=\"_ _6\"></span>espect to Nasdaq, which deriv<span class=\"_ _6\"></span>ed from the Gr<span class=\"_ _0\"></span>oup'<span class=\"_ _6\"></span><span class=\"ws0\">s <span class=\"ws76\">trading in salmon deriva<span class=\"_ _0\"></span>tives on Fish </span></span>Pool. As a<span class=\"_ _0\"></span>t 31 December 2021, such security pledges amounted t<span class=\"_ _6\"></span>o NOK 6.9 million.NOTE 3.11 <span class=\"_ _224\"> </span> <span class=\"_ _0\"></span><span class=\"fsa fc4 ls0\">Interest<span class=\"_ _6\"></span>-bearing liabilitie<span class=\"_ _1\"></span>s</span>Non-curren<span class=\"_ _6\"></span>t inter<span class=\"_ _0\"></span>est-bearing liabilities<span class=\"ff3 fc4\"> </span>(NOK 1,000)<span class=\"_ _a9\"> </span>2022<span class=\"_ _b6\"> </span>2021Non-curren<span class=\"_ _0\"></span>t inter<span class=\"_ _0\"></span>est bearing liabilities<span class=\"_ _15d\"> </span>17,830,132<span class=\"_ _fe\"> </span>1,609,475Green bond<span class=\"_ _2a8\"> </span>3,500,000<span class=\"_ _69\"> </span>3,500,000Amortized c<span class=\"_ _6\"></span>ost<span class=\"_ _2a9\"> </span>-32,853<span class=\"_ _5b\"> </span>-40,898T<span class=\"_ _c\"></span>otal<span class=\"_ _2aa\"> </span>21,297,279<span class=\"_ _60\"> </span>5,068,577Next y<span class=\"_ _0\"></span>ear'<span class=\"_ _6\"></span>s instalmen<span class=\"_ _6\"></span>t on non-curren<span class=\"_ _6\"></span>t int<span class=\"_ _0\"></span>erest bearing liabilities<span class=\"_ _206\"> </span>-2,947,307<span class=\"_ _a4\"> </span>-162,017T<span class=\"_ _c\"></span>otal<span class=\"_ _2aa\"> </span>18,349,972<span class=\"_ _60\"> </span>4,906,560Lease liabilities<span class=\"_ _272\"> </span>1,425,297<span class=\"_ _22a\"> </span>967,166Next y<span class=\"_ _0\"></span>ear'<span class=\"_ _6\"></span>s instalmen<span class=\"_ _6\"></span>t on lease liabilities<span class=\"_ _10d\"> </span>-273,081<span class=\"_ _a4\"> </span>-216,419T<span class=\"_ _c\"></span>otal<span class=\"_ _2ab\"> </span>1,152,216<span class=\"_ _d9\"> </span>750,747T<span class=\"_ _c\"></span>otal carrying amount a<span class=\"_ _0\"></span>t 31 December<span class=\"_ _10b\"> </span>19,502,188<span class=\"_ _60\"> </span>5,657,307Curren<span class=\"_ _6\"></span>t inter<span class=\"_ _0\"></span>est bearing liabilities <span class=\"_ _2ac\"> </span>2022<span class=\"_ _1cf\"> </span>2021Bank ov<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>dra<span class=\"_ _0\"></span>ft<span class=\"_ _259\"> </span>494,814<span class=\"_ _22a\"> </span>409,257Next y<span class=\"_ _0\"></span>ear'<span class=\"_ _6\"></span>s instalmen<span class=\"_ _6\"></span>t on non-curren<span class=\"_ _6\"></span>t int<span class=\"_ _0\"></span>erest bearing liabilities<span class=\"_ _2f\"> </span>2,947,307<span class=\"_ _22a\"> </span>162,017Curren<span class=\"_ _0\"></span>t inter<span class=\"_ _0\"></span>est bearing liabilities ex. lease liabilities<span class=\"_ _2b\"> </span>3,442,121<span class=\"_ _22a\"> </span>571,274Next y<span class=\"_ _0\"></span>ear'<span class=\"_ _6\"></span>s instalmen<span class=\"_ _6\"></span>t on lease liabilities<span class=\"_ _176\"> </span>273,081<span class=\"_ _22a\"> </span>216,419T<span class=\"_ _c\"></span>otal carrying amount a<span class=\"_ _0\"></span>t 31 December<span class=\"_ _1da\"> </span>3,715,203<span class=\"_ _d9\"> </span>787,693T<span class=\"_ _c\"></span>otal inter<span class=\"_ _0\"></span>est-bearing liabilities<span class=\"_ _2ad\"> </span>23,217,390<span class=\"_ _60\"> </span>6,445,000Cash and cash equivalen<span class=\"_ _6\"></span>ts<span class=\"_ _2ae\"> </span>2,712,707<span class=\"_ _22a\"> </span>901,644Lease liabilities<span class=\"_ _272\"> </span>1,425,297<span class=\"_ _22a\"> </span>967,166Net in<span class=\"_ _0\"></span>terest-bearing deb<span class=\"_ _6\"></span>t<span class=\"_ _1c2\"> </span>19,079,386<span class=\"_ _60\"> </span>4,576,190The fair value o<span class=\"_ _6\"></span>f borro<span class=\"_ _0\"></span>wings are no<span class=\"_ _6\"></span>t mat<span class=\"_ _6\"></span>erially differ<span class=\"_ _0\"></span>ent fr<span class=\"_ _6\"></span>om their carrying amounts since the in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est payable on the borr<span class=\"_ _0\"></span>owings is either close the curren<span class=\"_ _0\"></span>t market r<span class=\"_ _0\"></span>ates or the borr<span class=\"_ _0\"></span>owings ar<span class=\"_ _6\"></span>e of short-t<span class=\"_ _6\"></span>erm natur<span class=\"_ _0\"></span>e. Next year'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"ws1b\">instalments on bank loans and lease agr<span class=\"_ _0\"></span>eements ar<span class=\"_ _6\"></span>e classified as curren<span class=\"_ _6\"></span>t liabilities </span></span>in the balance sheet. See No<span class=\"_ _0\"></span>te 4.1 for de<span class=\"_ _6\"></span>tails of the ma<span class=\"_ _6\"></span>turity pro<span class=\"_ _0\"></span>file of the Group'<span class=\"_ _c\"></span>s liabilities. In 2021 the Group en<span class=\"_ _0\"></span>tered in<span class=\"_ _0\"></span>to <span class=\"ws0\">a </span>cross-curr<span class=\"_ _6\"></span>ency int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est swap and <span class=\"ws0\">a </span>int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est swap t<span class=\"_ _6\"></span>o reduce the risk r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to floa<span class=\"_ _6\"></span>ting int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ate. And with e<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ect from 4 February 2022, <span class=\"ws0\">SalMar</span> A<span class=\"_ _0\"></span>SA ent<span class=\"_ _0\"></span>ered int<span class=\"_ _0\"></span>o fixed r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e int<span class=\"_ _0\"></span>erest swap c<span class=\"_ _0\"></span>ontracts with <span class=\"ws0\">a <span class=\"_ _6\"></span><span class=\"ws33\">to<span class=\"_ _0\"></span>tal principal of NOK 2,250 million. 750 million has <span class=\"ws0\">a </span>dur<span class=\"_ _6\"></span>ation o<span class=\"_ _6\"></span>f 7 </span></span>years s<span class=\"_ _6\"></span>tarting 22 April 2022, 750 million has <span class=\"ws0\">a </span>dur<span class=\"_ _6\"></span>ation o<span class=\"_ _6\"></span>f 7 years s<span class=\"_ _6\"></span>tarting 22 January 2025, and 750 million has <span class=\"ws3c\">a <span class=\"_ _6\"></span><span class=\"ws26\">dur<span class=\"_ _6\"></span>ation o<span class=\"_ _6\"></span>f 10 years s<span class=\"_ _6\"></span>tarting 22 January 2024. The int<span class=\"_ _6\"></span>eres<span class=\"_ _0\"></span>t swap contr<span class=\"_ _0\"></span>acts are established </span></span>with the purpose to r<span class=\"_ _0\"></span>educe the inter<span class=\"_ _0\"></span>est ra<span class=\"_ _0\"></span>te risk rela<span class=\"_ _0\"></span>ted to long-t<span class=\"_ _0\"></span>erm loan. See note 3.9 \"Hedging activ<span class=\"_ _6\"></span><span class=\"ws0\">-</span>ities and deriva<span class=\"_ _6\"></span>tives\" and no<span class=\"_ _0\"></span>te 4.1 \"Financial risk management\" f<span class=\"_ _6\"></span>or further details r<span class=\"_ _0\"></span>egarding the swaps. As at 31 December 2022 per curr<span class=\"_ _0\"></span>ency<span class=\"ff3 fsb\"> </span>NOK 1,000<span class=\"_ _15b\"> </span>NOK<span class=\"_ _2af\"> </span>EUR<span class=\"_ _89\"> </span>JPY<span class=\"_ _6d\"> </span>USD<span class=\"_ _2af\"> </span>GBP<span class=\"_ _5e\"> </span>Other<span class=\"_ _86\"> </span>T<span class=\"_ _0\"></span>otalNon-curren<span class=\"_ _0\"></span>t int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est bearing 17,804,959<span class=\"_ _e7\"> </span>545,013<span class=\"_ _61\"> </span>0<span class=\"_ _29\"> </span>0<span class=\"_ _29\"> </span>0<span class=\"_ _bd\"> </span>0<span class=\"_ _186\"> </span>18,349,972liabilitiesLease liabilities<span class=\"_ _2af\"> </span>1,380,072<span class=\"_ _5d\"> </span>7,567<span class=\"_ _10f\"> </span>0<span class=\"_ _29\"> </span>0<span class=\"_ _a0\"> </span>0<span class=\"_ _23\"> </span>37,658<span class=\"_ _5e\"> </span>1,425,297Curren<span class=\"_ _0\"></span>t inter<span class=\"_ _0\"></span>est-3,176,402<span class=\"_ _e7\"> </span>111,144<span class=\"_ _b5\"> </span>2,931<span class=\"_ _c3\"> </span>78,988<span class=\"_ _1e\"> </span>39,726<span class=\"_ _186\"> </span>32,931<span class=\"_ _da\"> </span>3,442,121bearing liabilitiesT<span class=\"_ _c\"></span>otal int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est-22,361,433<span class=\"_ _e7\"> </span>663,723<span class=\"_ _b5\"> </span>2,931<span class=\"_ _c3\"> </span>78,988<span class=\"_ _1e\"> </span>39,726<span class=\"_ _186\"> </span>70,589<span class=\"_ _186\"> </span>23,217,390bearing debtsCash and cash 2,764,389<span class=\"_ _5e\"> </span>-80,665-53,53859,548<span class=\"_ _5d\"> </span>5,813<span class=\"_ _23\"> </span>17,161<span class=\"_ _5e\"> </span>2,712,707equivalen<span class=\"_ _6\"></span>tsLease liabilities<span class=\"_ _2af\"> </span>1,380,072<span class=\"_ _5d\"> </span>7,567<span class=\"_ _10f\"> </span>0<span class=\"_ _29\"> </span>0<span class=\"_ _a0\"> </span>0<span class=\"_ _23\"> </span>37,658<span class=\"_ _5e\"> </span>1,425,297Net in<span class=\"_ _0\"></span>terest-18,216,972<span class=\"_ _b4\"> </span>736,822<span class=\"_ _186\"> </span>56,469<span class=\"_ _b5\"> </span>19,440<span class=\"_ _b5\"> </span>33,91415,77019,079,386bearing debtsAs at 31 December 2021 per curr<span class=\"_ _0\"></span>encyNOK 1,000<span class=\"_ _15b\"> </span>NOK<span class=\"_ _6d\"> </span>EUR<span class=\"_ _a4\"> </span>JPY<span class=\"_ _a4\"> </span>USD<span class=\"_ _2af\"> </span>GBP<span class=\"_ _21f\"> </span>Other<span class=\"_ _d9\"> </span>T<span class=\"_ _0\"></span>otalNon-curren<span class=\"_ _0\"></span>t int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est bearing 4,663,541<span class=\"_ _e7\"> </span>405,036<span class=\"_ _91\"> </span>0<span class=\"_ _29\"> </span>0<span class=\"_ _29\"> </span>0<span class=\"_ _27\"> </span>0<span class=\"_ _12\"> </span>5,068,577liabilitiesLease liabilities<span class=\"_ _83\"> </span>942,033<span class=\"_ _5d\"> </span>9,895<span class=\"_ _91\"> </span>0<span class=\"_ _29\"> </span>0<span class=\"_ _29\"> </span>0<span class=\"_ _e7\"> </span>15,239<span class=\"_ _b5\"> </span>967,166Curren<span class=\"_ _0\"></span>t inter<span class=\"_ _0\"></span>est-414,033<span class=\"_ _da\"> </span>-77,483<span class=\"_ _14\"> </span>41,352<span class=\"_ _21f\"> </span>30,408<span class=\"_ _1c\"> </span>945<span class=\"_ _27\"> </span>0<span class=\"_ _71\"> </span>409,257bearing liabilitiesT<span class=\"_ _c\"></span>otal int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est-6,019,607<span class=\"_ _e7\"> </span>337,448<span class=\"_ _e7\"> </span>41,352<span class=\"_ _21f\"> </span>30,408<span class=\"_ _1c\"> </span>945<span class=\"_ _e7\"> </span>15,239<span class=\"_ _186\"> </span>6,445,000bearing debtsCash and cash 776,542<span class=\"_ _aa\"> </span>4,402<span class=\"_ _14\"> </span>20,825<span class=\"_ _21f\"> </span>31,932<span class=\"_ _aa\"> </span>3,118<span class=\"_ _e7\"> </span>64,823<span class=\"_ _b5\"> </span>901,644equivalen<span class=\"_ _6\"></span>tsLease liabilities<span class=\"_ _83\"> </span>942,033<span class=\"_ _5d\"> </span>9,895<span class=\"_ _91\"> </span>0<span class=\"_ _29\"> </span>0<span class=\"_ _29\"> </span>0<span class=\"_ _e7\"> </span>15,239<span class=\"_ _b5\"> </span>967,166Net in<span class=\"_ _0\"></span>terest-4,301,032<span class=\"_ _b4\"> </span>323,152<span class=\"_ _b3\"> </span>20,527<span class=\"_ _d2\"> </span>-1,524<span class=\"_ _291\"> </span>-2,173-64,8234,576,190bearing debtsFinancing activities - changes in liability at 31 December 2022:Non-cash genera<span class=\"_ _0\"></span>ting effectsChanges through Cash flow fr<span class=\"_ _6\"></span>om business Change in next y<span class=\"_ _0\"></span>ear's instalments 31.12.2021financing activities c<span class=\"_ _6\"></span>ombinations <span class=\"_ _aa\"> </span>Curr<span class=\"_ _6\"></span>ency eff<span class=\"_ _6\"></span>ects on long-term debts <span class=\"_ _34\"> </span>31.12.2022Non-curren<span class=\"_ _0\"></span>t debts<span class=\"_ _cc\"> </span>4,906,560<span class=\"_ _134\"> </span>7,191,840<span class=\"_ _8b\"> </span>9,008,620<span class=\"_ _106\"> </span>28,242<span class=\"_ _2b0\"> </span>-2,785,290<span class=\"_ _1e2\"> </span>18,349,972Curren<span class=\"_ _0\"></span>t debts to cr<span class=\"_ _6\"></span>edit institutions<span class=\"_ _20a\"> </span>571,274<span class=\"_ _13c\"> </span>-127,923<span class=\"_ _75\"> </span>211,704<span class=\"_ _15\"> </span>1,742<span class=\"_ _6b\"> </span>2,785,290<span class=\"_ _106\"> </span>3,442,086T<span class=\"_ _c\"></span>otal debts t<span class=\"_ _6\"></span>o credit ins<span class=\"_ _0\"></span>titutions<span class=\"_ _213\"> </span>5,477,834<span class=\"_ _134\"> </span>7,063,917<span class=\"_ _33\"> </span>9,220,324<span class=\"_ _106\"> </span>29,983<span class=\"_ _296\"> </span>0<span class=\"_ _1e2\"> </span>21,792,058Non-curren<span class=\"_ _0\"></span>t and current lease liabilities<span class=\"_ _3d\"> </span>967,166<span class=\"_ _13c\"> </span>-229,333<span class=\"_ _75\"> </span>484,370<span class=\"_ _15\"> </span>3,771<span class=\"_ _2b1\"> </span>199,323<span class=\"_ _106\"> </span>1,425,297T<span class=\"_ _c\"></span>otal inter<span class=\"_ _0\"></span>est-bearing debts<span class=\"_ _16a\"> </span>6,445,000<span class=\"_ _a\"> </span>6,834,585<span class=\"_ _19\"> </span>9,704,694<span class=\"_ _7d\"> </span>33,754<span class=\"_ _27b\"> </span>199,323<span class=\"_ _18f\"> </span>23,217,355For details r<span class=\"_ _0\"></span>egarding change in subsidiaries see No<span class=\"_ _0\"></span>te 4.5.Financing activities - changes in liability at 31 December 2021:<span class=\"_ _ee\"> </span><span class=\"fs2 fc2a\">Non-cash genera<span class=\"_ _6\"></span>ting eff<span class=\"_ _6\"></span>ects</span>Cash flow fr<span class=\"_ _6\"></span>om Change in next y<span class=\"_ _0\"></span>ear's instalments 31.12.2020financing activities <span class=\"_ _12\"> </span>Change subsidiaries <span class=\"_ _10a\"> </span>Currency e<span class=\"_ _6\"></span>ffects on long-term debts <span class=\"_ _8e\"> </span>Other eff<span class=\"_ _6\"></span>ects <span class=\"_ _1a\"> </span>31.12.2021L<span class=\"_ _6\"></span>ong-term deb<span class=\"_ _6\"></span>ts to cr<span class=\"_ _0\"></span>edit institutions<span class=\"_ _95\"> </span>3,677,627<span class=\"_ _7d\"> </span>621,918<span class=\"_ _75\"> </span>451,087<span class=\"_ _e6\"> </span>-11,555<span class=\"_ _2a3\"> </span>160,336<span class=\"_ _d\"> </span>7,146<span class=\"_ _15b\"> </span>4,906,560Short-term deb<span class=\"_ _6\"></span>ts to cr<span class=\"_ _0\"></span>edit institutions<span class=\"_ _39\"> </span>1,438,435<span class=\"_ _9e\"> </span>-703,959<span class=\"_ _294\"> </span>-1,873<span class=\"_ _14d\"> </span>-993<span class=\"_ _28\"> </span>-160,336<span class=\"_ _114\"> </span>0<span class=\"_ _1dc\"> </span>571,274T<span class=\"_ _c\"></span>otal debts t<span class=\"_ _6\"></span>o credit ins<span class=\"_ _0\"></span>titutions<span class=\"_ _1c0\"> </span>5,116,062<span class=\"_ _1bc\"> </span>-82,040<span class=\"_ _75\"> </span>449,214<span class=\"_ _e6\"> </span>-12,549<span class=\"_ _10d\"> </span>0<span class=\"_ _1fc\"> </span>7,146<span class=\"_ _15b\"> </span>5,477,834L<span class=\"_ _6\"></span>ong and short-term lease liabilities<span class=\"_ _98\"> </span>933,695<span class=\"_ _9e\"> </span>-198,437<span class=\"_ _15b\"> </span>47,515<span class=\"_ _14d\"> </span>-330<span class=\"_ _10d\"> </span>0<span class=\"_ _265\"> </span>184,723<span class=\"_ _d7\"> </span>967,166T<span class=\"_ _c\"></span>otal inter<span class=\"_ _0\"></span>est-bearing debts<span class=\"_ _222\"> </span>6,049,757<span class=\"_ _265\"> </span>-280,478<span class=\"_ _265\"> </span>496,729<span class=\"_ _9\"> </span>-12,878<span class=\"_ _10d\"> </span>0<span class=\"_ _18f\"> </span>191,869<span class=\"_ _7d\"> </span>6,445,000Inter<span class=\"_ _0\"></span>est-bearing debt in mor<span class=\"_ _0\"></span>e detailIn 2019, <span class=\"ws0\">SalMar</span> r<span class=\"_ _6\"></span>enewed its installmen<span class=\"_ _0\"></span>t loan agreement. The loan c<span class=\"_ _0\"></span>omprises two tr<span class=\"_ _6\"></span>anches of NOK 500 million each: <span class=\"ws0\">a <span class=\"_ _6\"></span><span class=\"ws39\">commer<span class=\"_ _0\"></span>cial tranche, wher<span class=\"_ _0\"></span>e the banks assume the credit risk; and an e<span class=\"_ _6\"></span>xport cr<span class=\"_ _6\"></span>edit agency </span></span>(ECA) tr<span class=\"_ _6\"></span>anche, where the banks lend the mone<span class=\"_ _6\"></span>y but ar<span class=\"_ _6\"></span>e fully guaran<span class=\"_ _0\"></span>teed by Eksportfinansiering Norge. Both tr<span class=\"_ _0\"></span>anches have an 8.5-y<span class=\"_ _6\"></span>ear instalmen<span class=\"_ _6\"></span>t pro<span class=\"_ _6\"></span>file and a term o<span class=\"_ _0\"></span>f 3+1+1 years.In 2021, <span class=\"ws0\">SalMar</span> A<span class=\"_ _6\"></span>SA en<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>ed into <span class=\"ws0\">a <span class=\"_ _0\"></span><span class=\"ws90\">new sustainability link<span class=\"_ _6\"></span>ed cr<span class=\"_ _6\"></span>edit facility in the amount o<span class=\"_ _6\"></span>f NOK 4,000 </span></span>million, and at the same time incr<span class=\"_ _0\"></span>eased its over<span class=\"_ _0\"></span>dra<span class=\"_ _6\"></span>ft cap from NOK 500 million t<span class=\"_ _6\"></span>o NOK 1,000 million. The new sustainability link<span class=\"_ _0\"></span>ed credit facility is <span class=\"ws0\">a </span>five-y<span class=\"_ _6\"></span>ear agr<span class=\"_ _6\"></span>eement, with f<span class=\"_ _6\"></span>our sustainability KPIs included in the assessment o<span class=\"_ _6\"></span>f mar<span class=\"_ _6\"></span>gin. With eff<span class=\"_ _0\"></span>ect from 29 October 2022, <span class=\"ws1b\">SalMar</span> A<span class=\"_ _0\"></span>SA ent<span class=\"_ _0\"></span>ered int<span class=\"_ _0\"></span>o term loan and guaran<span class=\"_ _0\"></span>tee facilities of NOK 11,500 million to finance the tr<span class=\"_ _0\"></span>ansactions with NTS, NRS and SalmoNor<span class=\"_ _0\"></span>. At the same time the sustainability link<span class=\"_ _0\"></span>ed credit facility in <span class=\"ws0\">SalMar</span> A<span class=\"_ _6\"></span>SA was incr<span class=\"_ _0\"></span>eased with NOK 3,000 million. These facilities both ha<span class=\"_ _6\"></span>ve a dur<span class=\"_ _0\"></span>ation of 18 mon<span class=\"_ _6\"></span>ths with an option o<span class=\"_ _6\"></span>f e<span class=\"_ _6\"></span>xtension with 6 mon<span class=\"_ _6\"></span>ths.SalMar<span class=\"ws22\"> has an annually r<span class=\"_ _6\"></span>enewable multicurr<span class=\"_ _0\"></span>ency cash pooling arrangemen<span class=\"_ _6\"></span>t limit<span class=\"_ _6\"></span>ed to NOK 1,000 million. </span>As at 31 December 2022, the Gr<span class=\"_ _0\"></span>oup had no drawdown on this arr<span class=\"_ _0\"></span>angement. Deposits and dr<span class=\"_ _6\"></span>awdowns in various curr<span class=\"_ _0\"></span>encies relating t<span class=\"_ _0\"></span>o the group acc<span class=\"_ _6\"></span>ount scheme ar<span class=\"_ _6\"></span>e r<span class=\"_ _6\"></span>ecognised ne<span class=\"_ _0\"></span>t in the Group\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span>financial </span>sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>ts. In 2021, <span class=\"ws25\">SalMar</span> A<span class=\"_ _6\"></span>SA issued an unsecur<span class=\"_ _0\"></span>ed green bond to<span class=\"_ _0\"></span>talling NOK 3,500 million. No installments on the loan ar<span class=\"_ _6\"></span>e payable during the period o<span class=\"_ _6\"></span>f the agreemen<span class=\"_ _0\"></span>t, which matures on 22 January 2027. The bond carries a <span class=\"_ _0\"></span><span class=\"ws26\">inter<span class=\"_ _0\"></span>est ra<span class=\"_ _0\"></span>te at 3-mon<span class=\"_ _6\"></span>ths NIBOR + 1.35 % per annum, due quarterly. <span class=\"_ _6\"></span>The loan is capitalised at amortised </span>c<span class=\"_ _6\"></span>ost using the eff<span class=\"_ _0\"></span>ective int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ate me<span class=\"_ _0\"></span>thod. The loan'<span class=\"_ _6\"></span><span class=\"ws0\">s <span class=\"ws7a\">ne<span class=\"_ _6\"></span>t carrying amount a<span class=\"_ _6\"></span>t 31 December 2022 is </span></span>NOK 3,467 million. The bond loan is list<span class=\"_ _6\"></span>ed on the Oslo S<span class=\"_ _0\"></span>tock Ex<span class=\"_ _6\"></span>change under the ticker S<span class=\"_ _0\"></span>ALM01 ESG.  Vik<span class=\"_ _6\"></span>enco has an o<span class=\"_ _6\"></span>ver<span class=\"_ _0\"></span>dra<span class=\"_ _6\"></span>ft facility capped at NOK 50 million. In addition, the c<span class=\"_ _0\"></span>ompany has two ins<span class=\"_ _6\"></span>talment loans with <span class=\"ws0\">a <span class=\"_ _6\"></span><span class=\"ws32\">carrying amount o<span class=\"_ _6\"></span>f respectiv<span class=\"_ _0\"></span>ely NOK 185 million and NOK 65 million. Ref<span class=\"_ _6\"></span>snes Laks AS, has </span></span>a ov<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>dr<span class=\"_ _6\"></span>aft facility limit<span class=\"_ _6\"></span>ed to NOK 60, r<span class=\"_ _0\"></span>enewed annually. Arnarlax Ehf<span class=\"_ _0\"></span>, the groups <span class=\"_ _6\"></span>subsidiary in Iceland, has <span class=\"ws0\">a </span>financing agreement las<span class=\"_ _0\"></span>ting until June 2024 with the amount o<span class=\"_ _6\"></span>f EUR 56 million. The agr<span class=\"_ _6\"></span>eement and c<span class=\"_ _0\"></span>omprises an instalment loan with the amount o<span class=\"_ _0\"></span>f EUR 22.5 million, a r<span class=\"_ _6\"></span>ev<span class=\"_ _6\"></span>olving credit facility o<span class=\"_ _0\"></span>f EUR 28.5 million and an over<span class=\"_ _0\"></span>draft o<span class=\"_ _0\"></span>f EUR 5.0 million. N<span class=\"_ _6\"></span>TS has <span class=\"ws1b\">a <span class=\"_ _37\"></span></span>s<span class=\"_ _6\"></span>yndicat<span class=\"_ _6\"></span>ed loan facility with net carrying amoun<span class=\"_ _6\"></span>t at 31 December 2022 o<span class=\"_ _0\"></span>f NOK 1,084 million. The loan matur<span class=\"_ _0\"></span>es April 2023. The loan is included in current in<span class=\"_ _0\"></span>ter<span class=\"_ _6\"></span>est-bearing liabilities at 31 December 2022. SalmoNor has <span class=\"ws0\">a </span>s<span class=\"_ _0\"></span>yndicated loan facility with ne<span class=\"_ _6\"></span>t carrying amount a<span class=\"_ _6\"></span>t 31 December 2022 of NOK 1,547 million. The loan matur<span class=\"_ _0\"></span>es October 2023. The loan is included in curren<span class=\"_ _0\"></span>t inter<span class=\"_ _0\"></span>est-bearing liabilities at 31 December 2022. Osan Sett<span class=\"_ _0\"></span>efisk has <span class=\"ws0\">a <span class=\"_ _1\"></span></span>term loan with ne<span class=\"_ _6\"></span>t carrying amount a<span class=\"_ _6\"></span>t 31 December 2022 of NOK 445 million. The loan matur<span class=\"_ _0\"></span>es in March 2024.A<span class=\"_ _0\"></span>t 31 December 2022 <span class=\"ws3d\">SalMar</span> (through the mer<span class=\"_ _6\"></span>ged compan<span class=\"_ _0\"></span>y NRS) has credit facilities to banks in Norwa<span class=\"_ _0\"></span>y<span class=\"_ _1\"></span> of <span class=\"ls0 ws0\">a <span class=\"ws33\">to<span class=\"_ _0\"></span>tal NOK 2,800 million. NOK 1,000 million is <span class=\"ws0\">a </span>re<span class=\"_ _6\"></span>volving loan facility (R<span class=\"_ _0\"></span>CF) that is instalmen<span class=\"_ _6\"></span>t-free, </span></span>e<span class=\"_ _6\"></span>xpires 17 Mar<span class=\"_ _0\"></span>ch 2025. The carrying amount of the R<span class=\"_ _0\"></span>CF at 31 December is NOK 650 million. NOK 1,200 million is <span class=\"ws0\">a </span>sustainability term loan tha<span class=\"_ _6\"></span>t has an 8.5 year ins<span class=\"_ _6\"></span>talment pr<span class=\"_ _6\"></span>ofile with <span class=\"ws0\">a </span>dura<span class=\"_ _0\"></span>tion until 31.12.2025. The carrying amount o<span class=\"_ _6\"></span>f the sustainability t<span class=\"_ _0\"></span>erm loan at 31 December is NOK 1,024 million of which NOK 142 million is classified as curr<span class=\"_ _0\"></span>ent int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est-bearing liabilities. In addition <span class=\"ws0\">a <span class=\"_ _6\"></span>multi-currency </span>ov<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>dr<span class=\"_ _6\"></span>aft facility o<span class=\"_ _6\"></span>f NOK 600 million. The carrying amount a<span class=\"_ _6\"></span>t 31 December was NOK 436 million. The cr<span class=\"_ _6\"></span>edit facilities co<span class=\"_ _6\"></span>vers NRS Farming and Ar<span class=\"_ _0\"></span>ctic Offshor<span class=\"_ _6\"></span>e Farming, both 100 per cen<span class=\"_ _0\"></span>t owned companies of <span class=\"ls0 ws0\">SalMar, and Nor Sea<span class=\"_ _6\"></span>food, a 82,49 per cen<span class=\"_ _6\"></span>t owned c<span class=\"_ _0\"></span>ompany<span class=\"ls25 ws61\"> of </span>SalMar. </span>Re<span class=\"_ _6\"></span>fsnes Laks A<span class=\"_ _0\"></span>S, has a over<span class=\"_ _0\"></span>dra<span class=\"_ _6\"></span>ft facility limited t<span class=\"_ _0\"></span>o NOK 60, renewed annually. inancial c<span class=\"_ _6\"></span>ov<span class=\"_ _0\"></span>enantsThe most importan<span class=\"_ _6\"></span>t financial c<span class=\"_ _6\"></span>ov<span class=\"_ _6\"></span>enants f<span class=\"_ _6\"></span>or the long-term financing o<span class=\"_ _6\"></span>f <span class=\"ws0\">SalMar</span> A<span class=\"_ _6\"></span>SA ar<span class=\"_ _0\"></span>e, respectiv<span class=\"_ _6\"></span>ely, a <span class=\"_ _1\"></span><span class=\"ws24\">solvency requir<span class=\"_ _0\"></span>ement, which stipula<span class=\"_ _6\"></span>tes tha<span class=\"_ _6\"></span>t the Group\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"_ _37\"></span><span class=\"ws24\">r<span class=\"_ _6\"></span>ec<span class=\"_ _6\"></span>ognised equity ra<span class=\"_ _6\"></span>tio shall e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>ceed 30%, </span></span></span>and <span class=\"_ _1\"></span>a <span class=\"_ _37\"></span><span class=\"ws38\">pr<span class=\"_ _6\"></span>ofitability r<span class=\"_ _0\"></span>equirement, which s<span class=\"_ _6\"></span>tipulat<span class=\"_ _0\"></span>es that the Group\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span><span class=\"ws38\">inter<span class=\"_ _0\"></span>est c<span class=\"_ _6\"></span>ov<span class=\"_ _6\"></span>erage r<span class=\"_ _0\"></span>ate (EBITD<span class=\"_ _0\"></span>A/net </span></span></span>financial e<span class=\"_ _6\"></span>xpenses) shall not fall belo<span class=\"_ _6\"></span>w 4.0. The Group was in c<span class=\"_ _0\"></span>ompliance with these co<span class=\"_ _6\"></span>venan<span class=\"_ _6\"></span>ts as at 31 December 2022. The gr<span class=\"_ _6\"></span>een bond has a financial co<span class=\"_ _6\"></span>venan<span class=\"_ _0\"></span>t requiring an equity r<span class=\"_ _6\"></span>atio o<span class=\"_ _6\"></span>f 30 % in the agreemen<span class=\"_ _0\"></span>t period.Corr<span class=\"_ _0\"></span>espondingly, the Group\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws55\">Icelandic segment has </span>a <span class=\"ws55\">solvency r<span class=\"_ _6\"></span>equir<span class=\"_ _6\"></span>ement, which stipula<span class=\"_ _0\"></span>tes that the </span></span>c<span class=\"_ _6\"></span>ompany\u2019<span class=\"_ _0\"></span>s <span class=\"_ _37\"></span><span class=\"ws24\">rec<span class=\"_ _0\"></span>ognised equity ra<span class=\"_ _6\"></span>tio shall ex<span class=\"_ _0\"></span>ceed 35%. There is also <span class=\"ws3b\">a <span class=\"_ _1\"></span></span>profitability r<span class=\"_ _0\"></span>equiremen<span class=\"_ _6\"></span>t which </span>stipula<span class=\"_ _6\"></span>tes tha<span class=\"_ _6\"></span>t its int<span class=\"_ _0\"></span>erest c<span class=\"_ _0\"></span>over<span class=\"_ _0\"></span>age rat<span class=\"_ _0\"></span>e shall not fall below 4.0 and in addition, the c<span class=\"_ _0\"></span>ompany\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"_ _37\"></span>NIB-</span>D/12-month r<span class=\"_ _0\"></span>olling EBITDA shall not e<span class=\"_ _0\"></span>xceed 5.0.Supply Chain FinancingThe Group has en<span class=\"_ _0\"></span>tered in<span class=\"_ _0\"></span>to <span class=\"ws1d\">a <span class=\"_ _37\"></span></span>supply chain financing agr<span class=\"_ _6\"></span>eement (SCF), meaning tha<span class=\"_ _0\"></span>t some vendors will indir<span class=\"_ _6\"></span>ectly off<span class=\"_ _0\"></span>er ext<span class=\"_ _6\"></span>ended credit t<span class=\"_ _0\"></span>erms to the c<span class=\"_ _6\"></span>ompany thr<span class=\"_ _6\"></span>ough <span class=\"ws1b\">a <span class=\"_ _1\"></span></span>separa<span class=\"_ _6\"></span>te agr<span class=\"_ _0\"></span>eement with the Group'<span class=\"_ _c\"></span>s <span class=\"ws27\">bank. The vendors sell their trade r<span class=\"_ _0\"></span>eceivables to the bank in or<span class=\"_ _0\"></span>der to r<span class=\"_ _6\"></span>eceive pa<span class=\"_ _0\"></span>yment immedi<span class=\"ws0\">-</span></span>at<span class=\"_ _0\"></span>ely. Paymen<span class=\"_ _6\"></span>t terms under the SCF agr<span class=\"_ _0\"></span>eement ar<span class=\"_ _6\"></span>e in line with industry pr<span class=\"_ _6\"></span>actice. The tr<span class=\"_ _6\"></span>ansaction is still betw<span class=\"_ _6\"></span>een the compan<span class=\"_ _6\"></span>y and its suppliers, and ar<span class=\"_ _6\"></span>e there<span class=\"_ _0\"></span>fore classified as tr<span class=\"_ _0\"></span>ade payables, and changes in tr<span class=\"_ _6\"></span>ade payables r<span class=\"_ _6\"></span>elat<span class=\"_ _0\"></span>ed to the SCF agreemen<span class=\"_ _0\"></span>t is classified as cash flow from oper<span class=\"_ _0\"></span>ating activities in the sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t of cash flo<span class=\"_ _0\"></span>w. At 31 December 2022 the carrying amoun<span class=\"_ _6\"></span>t of the financed amoun<span class=\"_ _0\"></span>t was NOK 1,672.7 million. (31 December 2021: NOK 1,196.6 million).T<span class=\"_ _0\"></span>ransf<span class=\"_ _0\"></span>erred receiv<span class=\"_ _0\"></span>ablesSalMar<span class=\"ws5c\"> has ent<span class=\"_ _0\"></span>ered int<span class=\"_ _6\"></span>o an agr<span class=\"_ _6\"></span>eement with <span class=\"ws0\">a <span class=\"_ _0\"></span><span class=\"ws5c\">financial institution for tr<span class=\"_ _6\"></span>ansf<span class=\"_ _0\"></span>erred r<span class=\"_ _6\"></span>eceivables tha<span class=\"_ _6\"></span>t meet </span></span></span>certain pr<span class=\"_ _6\"></span>edefined crit<span class=\"_ _6\"></span>eria. See Not<span class=\"_ _0\"></span>e 3.7 for further details o<span class=\"_ _6\"></span>f this arrangemen<span class=\"_ _0\"></span>t.Lease liabilitiesSee Not<span class=\"_ _0\"></span>e 3.4 for further details o<span class=\"_ _6\"></span>f the Group\u2019<span class=\"_ _0\"></span>s capitalised lease liabilities.NOTE 3.12 <span class=\"_ _224\"> </span> <span class=\"_ _1b6\"></span><span class=\"fsa fc4 ls0\">Mortgage and guarantees</span>Liabilities secured by mort<span class=\"_ _6\"></span>gage (NOK 1,000):<span class=\"_ _2aa\"> </span>2022<span class=\"_ _9c\"> </span>2021Non-curren<span class=\"_ _0\"></span>t inter<span class=\"_ _0\"></span>est bearing debt<span class=\"_ _23a\"> </span>14,882,825<span class=\"_ _15a\"> </span>1,447,458Curren<span class=\"_ _0\"></span>t inter<span class=\"_ _0\"></span>est bearing debt<span class=\"_ _2b2\"> </span>3,442,121<span class=\"_ _15b\"> </span>571,274Lease liabilities<span class=\"_ _2b3\"> </span>1,425,297<span class=\"_ _15b\"> </span>967,166T<span class=\"_ _c\"></span>otal deb<span class=\"_ _6\"></span>t secured by mortgages and pledges a<span class=\"_ _0\"></span>t 31 December<span class=\"_ _cf\"> </span>19,750,243<span class=\"_ _18f\"> </span>1,538,440Assets pledged as security f<span class=\"_ _0\"></span>or debt (NOK 1,000):<span class=\"_ _fa\"> </span>2022 <span class=\"_ _54\"> </span>2021 Licences<span class=\"_ _2b4\"> </span>14,875,519<span class=\"_ _15a\"> </span>7,487,421Property<span class=\"_ _6\"></span>, plant and equipmen<span class=\"_ _6\"></span>t and right-t<span class=\"_ _6\"></span>o-use assets<span class=\"_ _258\"> </span>12,517,825<span class=\"_ _15a\"> </span>8,010,049Biological assets and o<span class=\"_ _6\"></span>ther inv<span class=\"_ _6\"></span>ent<span class=\"_ _6\"></span>ory<span class=\"_ _2b5\"> </span>11,754,721<span class=\"_ _15a\"> </span>7,928,044T<span class=\"_ _0\"></span>rade r<span class=\"_ _6\"></span>eceivables<span class=\"_ _19e\"> </span>1,414,135<span class=\"_ _e1\"> </span>934,934T<span class=\"_ _c\"></span>otal asse<span class=\"_ _6\"></span>ts pledged as security at 31 December<span class=\"_ _126\"> </span>40,562,200<span class=\"_ _19\"> </span>24,360,448In addition, 925 373 tr<span class=\"_ _6\"></span>easury shar<span class=\"_ _6\"></span>es are pledged as security f<span class=\"_ _0\"></span>or debt r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tments in a subsidiary o<span class=\"_ _6\"></span>f Fr\u00f8<span class=\"_ _0\"></span>y AS<span class=\"_ _6\"></span>A.NOTE 3.13 <span class=\"_ _224\"> </span> <span class=\"_ _45\"></span><span class=\"fsa fc4 ls0\">Current liabilities</span>Acc<span class=\"_ _0\"></span>ounting policiesOnerous c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>actsPhysical fix<span class=\"_ _0\"></span>ed-price sales con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>acts whose price is less than the price used as the basis for adjus<span class=\"_ _6\"></span>ting the fair value o<span class=\"_ _6\"></span>f the biomass are r<span class=\"_ _0\"></span>ecog<span class=\"ls0 ws0\">-</span>nised as liabilities in the financial sta<span class=\"_ _6\"></span>temen<span class=\"_ _0\"></span>ts. The amount rec<span class=\"_ _0\"></span>ognised as <span class=\"_ _0\"></span>a <span class=\"ws22\">liability is the diff<span class=\"_ _0\"></span>erence be<span class=\"_ _6\"></span>tween the mark<span class=\"_ _0\"></span>et price at the balance </span>sheet da<span class=\"_ _6\"></span>te plus c<span class=\"_ _0\"></span>osts to sell and the c<span class=\"_ _0\"></span>ontract price. Changes in pr<span class=\"_ _0\"></span>ovi<span class=\"ws0\">-</span>sions ar<span class=\"_ _6\"></span>e rec<span class=\"_ _0\"></span>ognised in <span class=\"ws0\">a </span>separa<span class=\"_ _0\"></span>te line in the sta<span class=\"_ _6\"></span>temen<span class=\"_ _0\"></span>t of pro<span class=\"_ _6\"></span>fit and loss and ar<span class=\"_ _6\"></span>e included in the opera<span class=\"_ _6\"></span>tional pro<span class=\"_ _0\"></span>fit. Pro<span class=\"_ _0\"></span>visionsA <span class=\"_ _37\"></span>pr<span class=\"_ _6\"></span>ovision is r<span class=\"_ _0\"></span>ecognised when, and only when, the c<span class=\"_ _6\"></span>ompany has a <span class=\"_ _37\"></span>c<span class=\"_ _6\"></span>onstructiv<span class=\"_ _6\"></span>e obligation (legal or self-imposed) deriving fr<span class=\"_ _0\"></span>om an ev<span class=\"_ _6\"></span>ent which has occurr<span class=\"_ _0\"></span>ed, and it is probable (mor<span class=\"_ _6\"></span>e likely than no<span class=\"_ _0\"></span>t) that a <span class=\"ws1d\">financial se<span class=\"_ _0\"></span>ttlement will take place as <span class=\"ws0\">a </span>r<span class=\"_ _0\"></span>esult of that liability<span class=\"_ _6\"></span>, </span>and the amount in ques<span class=\"_ _6\"></span>tion may be r<span class=\"_ _0\"></span>eliably quantified Pro<span class=\"_ _0\"></span>visions are r<span class=\"_ _6\"></span>eview<span class=\"_ _6\"></span>ed on each r<span class=\"_ _6\"></span>eporting dat<span class=\"_ _0\"></span>e, and the level r<span class=\"_ _0\"></span>eflects <span class=\"ws3d\">a <span class=\"_ _0\"></span><span class=\"ws22\">best estima<span class=\"_ _6\"></span>te </span></span>of the liability c<span class=\"_ _0\"></span>oncerned.Other curren<span class=\"_ _6\"></span>t liabilities (NOK 1,000):<span class=\"_ _1a6\"> </span>31.12.2022<span class=\"_ _c4\"> </span>31.12.2021Salaries and vaca<span class=\"_ _6\"></span>tion pay due<span class=\"_ _2f\"> </span>207,510<span class=\"_ _22a\"> </span>117,793Deriva<span class=\"_ _6\"></span>tives<span class=\"_ _21d\"> </span>26,924<span class=\"_ _ab\"> </span>23,974Accruals f<span class=\"_ _6\"></span>or clean-up cos<span class=\"_ _6\"></span>t<span class=\"_ _193\"> </span>224,173<span class=\"_ _22a\"> </span>136,588Accrued in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est cos<span class=\"_ _6\"></span>t<span class=\"_ _32\"> </span>117,462<span class=\"_ _ab\"> </span>15,478Other accrued expenses<span class=\"_ _1dc\"> </span>533,961<span class=\"_ _22a\"> </span>277,011Con<span class=\"_ _6\"></span>tingent liability fr<span class=\"_ _6\"></span>om 55,125<span class=\"_ _7c\"> </span>0business combina<span class=\"_ _0\"></span>tionPro<span class=\"_ _6\"></span>visions for oner<span class=\"_ _0\"></span>ous contr<span class=\"_ _0\"></span>acts<span class=\"_ _21\"> </span>104,799<span class=\"_ _22a\"> </span>203,040T<span class=\"_ _c\"></span>otal carrying amount 1,269,954<span class=\"_ _d9\"> </span>773,884at 31 DecemberPro<span class=\"_ _0\"></span>visions relat<span class=\"_ _0\"></span>ed to onerous c<span class=\"_ _0\"></span>ontracts is decr<span class=\"_ _0\"></span>eased by NOK 126.3 million in 2022 and ar<span class=\"_ _6\"></span>e rec<span class=\"_ _0\"></span>ognised in opera<span class=\"_ _6\"></span>ting pro<span class=\"_ _0\"></span>fit (2021: increased pro<span class=\"_ _0\"></span>vision by NOK 181.0 million).Ther<span class=\"_ _6\"></span>e is <span class=\"ws0\">a <span class=\"_ _1\"></span></span>con<span class=\"_ _6\"></span>tingent liability r<span class=\"_ _0\"></span>elated t<span class=\"_ _6\"></span>o <span class=\"ws0\">a <span class=\"_ _1\"></span></span>pre<span class=\"_ _0\"></span>vious business combi<span class=\"ws0\">-</span>nation in Salmonor A<span class=\"_ _0\"></span>S. As part of the pur<span class=\"_ _6\"></span>chase agreemen<span class=\"_ _0\"></span>t with the pr<span class=\"_ _6\"></span>evious o<span class=\"_ _6\"></span>wners of MNH Holding A<span class=\"_ _0\"></span>S, <span class=\"ws0\">a </span>c<span class=\"_ _0\"></span>ontingent c<span class=\"_ _0\"></span>onsideration was agr<span class=\"_ _6\"></span>eed. The cons<span class=\"_ _6\"></span>idera<span class=\"_ _0\"></span>tion is dependent on licence volumes f<span class=\"_ _0\"></span>or Fiskeldi Aus<span class=\"_ _6\"></span>tfjar<span class=\"_ _6\"></span>da and is measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _6\"></span>alue ov<span class=\"_ _6\"></span>er the result.NOTE 4.1 <span class=\"_ _224\"> </span> <span class=\"_ _224\"> </span><span class=\"fsa fc4 ls0\">Financial risk management</span>Financial riskThrough its activities, the Gr<span class=\"_ _0\"></span>oup is exposed to v<span class=\"_ _0\"></span>arious kinds of financial risk: mark<span class=\"_ _6\"></span>et risk, cr<span class=\"_ _6\"></span>edit risk and liquidity risk. The Group managemen<span class=\"_ _0\"></span>t ov<span class=\"_ _6\"></span>ersees the management o<span class=\"_ _6\"></span>f these risks and dr<span class=\"_ _6\"></span>aws up guidelines for dealing with them. The Gr<span class=\"_ _0\"></span>oup makes use of financial deriv<span class=\"_ _6\"></span>ativ<span class=\"_ _0\"></span>es to hedge agains<span class=\"_ _6\"></span>t certain risks. The Boar<span class=\"_ _6\"></span>d of Dir<span class=\"_ _0\"></span>ectors has defined a financial risk appetit<span class=\"_ _0\"></span>e that sets o<span class=\"_ _6\"></span>ver<span class=\"_ _0\"></span>arching limits.The Group has dr<span class=\"_ _0\"></span>awing facilities on <span class=\"ws3d\">a <span class=\"_ _6\"></span><span class=\"ws22\">syndica<span class=\"_ _6\"></span>te o<span class=\"_ _0\"></span>f banks, which ensure </span></span>it has sufficient fle<span class=\"_ _0\"></span>xibility both oper<span class=\"_ _6\"></span>ationally and with r<span class=\"_ _0\"></span>espect to the financing of in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tments in <span class=\"ws0\">SalMar'<span class=\"_ _c\"></span>s <span class=\"_ _1\"></span><span class=\"ws82\">operations. In 2022 the gr<span class=\"_ _0\"></span>oup </span></span>e<span class=\"_ _6\"></span>xpanded its financing agreemen<span class=\"_ _6\"></span>ts with the inclusion of N<span class=\"_ _0\"></span>TS, NRS and SalmoNor and <span class=\"ws0\">SalMar</span> incr<span class=\"_ _6\"></span>eased its facilities with <span class=\"ws0\">a <span class=\"_ _0\"></span><span class=\"ws26\">bridge facility </span></span>and e<span class=\"_ _6\"></span>xtension o<span class=\"_ _6\"></span>f sustainability link<span class=\"_ _0\"></span>ed credit facility. In 2021 the Group issued <span class=\"_ _0\"></span>a <span class=\"ws26\">gr<span class=\"_ _0\"></span>een bond to secure further sus<span class=\"_ _6\"></span>tainable gro<span class=\"_ _0\"></span>wth. In addition, </span>the c<span class=\"_ _6\"></span>ompany has financial instrumen<span class=\"_ _0\"></span>ts, such as trade r<span class=\"_ _6\"></span>eceivables, tr<span class=\"_ _6\"></span>ade payables, e<span class=\"_ _6\"></span>tc, which ar<span class=\"_ _0\"></span>e directly r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to da<span class=\"_ _6\"></span>y-to-da<span class=\"_ _6\"></span>y business oper<span class=\"_ _6\"></span>ations. It is the Group\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span><span class=\"ws28\">policy that no tr<span class=\"_ _0\"></span>ading in derivativ<span class=\"_ _0\"></span>es for speculativ<span class=\"_ _6\"></span>e </span></span>purposes may be undertak<span class=\"_ _0\"></span>en.Mark<span class=\"_ _6\"></span>e<span class=\"_ _6\"></span>t riskInt<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ate riskInt<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ate risk is the risk tha<span class=\"_ _6\"></span>t the fair value or futur<span class=\"_ _0\"></span>e cash flows of <span class=\"_ _1\"></span><span class=\"ls0 ws0\">a <span class=\"_ _37\"></span><span class=\"ws1e\">financial instrumen<span class=\"_ _6\"></span>t will fluctuat<span class=\"_ _0\"></span>e because of changes in mar<span class=\"ws0\">-</span></span></span>k<span class=\"_ _6\"></span>et in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est ra<span class=\"_ _6\"></span>tes. The Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"ws20\">s <span class=\"_ _1\"></span></span>exposur<span class=\"_ _0\"></span>e to the risk of changes in mark<span class=\"_ _6\"></span>et in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est ra<span class=\"_ _6\"></span>tes r<span class=\"_ _0\"></span>elat<span class=\"_ _6\"></span>es primarily to the Gr<span class=\"_ _6\"></span>oup\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span><span class=\"ws6d\">long-t<span class=\"_ _6\"></span>erm debt </span></span>obligations with floa<span class=\"_ _6\"></span>ting int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ates. The risk is partly r<span class=\"_ _0\"></span>educed by the opposite e<span class=\"_ _0\"></span>ffect on cash equivalen<span class=\"_ _6\"></span>ts which earn floating in<span class=\"_ _0\"></span>teres<span class=\"_ _0\"></span>t.With eff<span class=\"_ _0\"></span>ect from 4 February 2022, <span class=\"ws3c\">SalMar</span> A<span class=\"_ _0\"></span>SA ent<span class=\"_ _0\"></span>ered in<span class=\"_ _6\"></span>to fix<span class=\"_ _0\"></span>ed ra<span class=\"_ _6\"></span>te int<span class=\"_ _0\"></span>erest swap c<span class=\"_ _0\"></span>ontracts with <span class=\"ws27\">a <span class=\"_ _0\"></span><span class=\"ws22\">to<span class=\"_ _0\"></span>tal principal of NOK 2,250 million. 750 </span></span>million has <span class=\"ws2b\">a <span class=\"_ _0\"></span><span class=\"ls1b ws26\">dura<span class=\"_ _6\"></span>tion of 7 y<span class=\"_ _6\"></span>ears starting 22 April 2022, 750 million has </span></span>a <span class=\"ws3f\">dura<span class=\"_ _6\"></span>tion of 7 y<span class=\"_ _0\"></span>ears starting 22 January 2025, and 750 million has </span>a <span class=\"ws6d\">dura<span class=\"_ _6\"></span>tion of 10 y<span class=\"_ _0\"></span>ears starting 22 January 2024. The int<span class=\"_ _6\"></span>eres<span class=\"_ _6\"></span>t swap </span>c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts ar<span class=\"_ _6\"></span>e established with the purpose t<span class=\"_ _6\"></span>o reduce the in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e risk rela<span class=\"_ _0\"></span>ted to long-t<span class=\"_ _0\"></span>erm loan. In 2021 the Group has ent<span class=\"_ _0\"></span>ered into<span class=\"_ _1\"></span> <span class=\"_ _0\"></span><span class=\"ls1d ws1f\">a <span class=\"ws22\">t<span class=\"_ _6\"></span>o cr<span class=\"_ _6\"></span>oss-currency in<span class=\"_ _0\"></span>ter<span class=\"_ _6\"></span>est swap and <span class=\"ws1f\">a <span class=\"_ _0\"></span><span class=\"ws22\">int<span class=\"_ _6\"></span>eres<span class=\"_ _0\"></span>t swap to manage </span></span></span></span>the int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ate. F<span class=\"_ _6\"></span>or more de<span class=\"_ _6\"></span>tails r<span class=\"_ _6\"></span>egar<span class=\"_ _6\"></span>ding the swaps see not<span class=\"_ _0\"></span>e 3.9.Int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ate sensitivityGiven the financial ins<span class=\"_ _6\"></span>truments in e<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ect on 31 December 2022, aft<span class=\"_ _0\"></span>er the impact of hedge accoun<span class=\"_ _6\"></span>ting, <span class=\"ws0\">a </span>1.0 per cent rise in the r<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>e of in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est would r<span class=\"_ _0\"></span>educe the Group'<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws6f\">pr<span class=\"_ _6\"></span>ofit by ne<span class=\"_ _6\"></span>t NOK 242.2 million </span></span>(2021: 0,5% rise in the int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ate w<span class=\"_ _6\"></span>ould r<span class=\"_ _6\"></span>educe the pro<span class=\"_ _6\"></span>fit by NOK 26.3 million), all other v<span class=\"_ _0\"></span>ariables remaining c<span class=\"_ _6\"></span>onstan<span class=\"_ _6\"></span>t. The eff<span class=\"_ _0\"></span>ect relat<span class=\"_ _0\"></span>ed to the hedging ins<span class=\"_ _6\"></span>truments o<span class=\"_ _6\"></span>ver OCI w<span class=\"_ _6\"></span>ould rise by NOK 19.4 million given an incr<span class=\"_ _0\"></span>ease in the inter<span class=\"_ _0\"></span>est ra<span class=\"_ _0\"></span>te of 1% (2021: 0,5% rise w<span class=\"_ _6\"></span>ould lead to <span class=\"ws0\">a </span>positiv<span class=\"_ _0\"></span>e effect o<span class=\"_ _6\"></span>f NOK 6.0 million).  See not<span class=\"_ _0\"></span>e 3.11 for mor<span class=\"_ _6\"></span>e inf<span class=\"_ _6\"></span>ormation r<span class=\"_ _0\"></span>egarding in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est-bearing debt.For<span class=\"_ _6\"></span>eign e<span class=\"_ _6\"></span>xchange riskFor<span class=\"_ _6\"></span>eign curr<span class=\"_ _6\"></span>ency risk is the risk that the fair v<span class=\"_ _6\"></span>alue or future cash flows o<span class=\"_ _6\"></span>f an e<span class=\"_ _6\"></span>xposure will fluctua<span class=\"_ _0\"></span>te because of changes in f<span class=\"_ _6\"></span>oreign e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change ra<span class=\"_ _0\"></span>tes. The Gr<span class=\"_ _6\"></span>oup\u2019<span class=\"_ _0\"></span><span class=\"ws25\">s <span class=\"ws22\">e<span class=\"_ _0\"></span>xposure t<span class=\"_ _6\"></span>o the risk of changes in f<span class=\"_ _0\"></span>oreign </span></span>e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change ra<span class=\"_ _6\"></span>tes r<span class=\"_ _0\"></span>elat<span class=\"_ _6\"></span>es primarily to the Gr<span class=\"_ _6\"></span>oup\u2019<span class=\"_ _6\"></span><span class=\"ws2b\">s <span class=\"_ _0\"></span><span class=\"ws26\">operating activities and </span></span>the Group\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws6f\">ne<span class=\"_ _6\"></span>t inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>ts in the opera<span class=\"_ _0\"></span>tions on Iceland. The Group </span></span>oper<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>es int<span class=\"_ _0\"></span>ernationally, and is e<span class=\"_ _6\"></span>xposed to f<span class=\"_ _0\"></span>oreign e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change risk in sev<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>al currencies. This risk is particularly r<span class=\"_ _0\"></span>elevan<span class=\"_ _6\"></span>t with r<span class=\"_ _6\"></span>espect to the USD, EUR, GBP<span class=\"_ _c\"></span>, CAD and JPY<span class=\"_ _0\"></span>. The for<span class=\"_ _0\"></span>eign ex<span class=\"_ _0\"></span>change risk associated with r<span class=\"_ _0\"></span>evenues and asse<span class=\"_ _6\"></span>ts denominat<span class=\"_ _0\"></span>ed in foreign curr<span class=\"_ _0\"></span>encies is partly hedged through the use of f<span class=\"_ _6\"></span>orwar<span class=\"_ _0\"></span>d contr<span class=\"_ _0\"></span>acts and currency acc<span class=\"_ _0\"></span>ounts. The use of f<span class=\"_ _6\"></span>orwar<span class=\"_ _6\"></span>d curr<span class=\"_ _6\"></span>ency con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>acts is described in Not<span class=\"_ _0\"></span>e 3.9.The for<span class=\"_ _0\"></span>eign ex<span class=\"_ _0\"></span>change risk associated with the oper<span class=\"_ _0\"></span>ations at Iceland is hedged by the cross-curr<span class=\"_ _0\"></span>ency inter<span class=\"_ _0\"></span>est swap described in section \"Int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ate risk\"<span class=\"_ _c\"></span>. The swap hedges the full carrying value of the<span class=\"_ _6\"></span> net in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tment.<span class=\"ff10\"> </span>For<span class=\"_ _6\"></span>eign curr<span class=\"_ _6\"></span>ency sensitivityGiven the financial ins<span class=\"_ _6\"></span>truments in e<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ect on 31 December 2022, a <span class=\"_ _0\"></span><span class=\"ws147\">weak<span class=\"_ _6\"></span>ening of 10 per<span class=\"_ _6\"></span> cent o<span class=\"_ _6\"></span>f the NOK would incr<span class=\"_ _0\"></span>ease the Group'<span class=\"_ _0\"></span><span class=\"ws3f\">s <span class=\"_ _0\"></span>pr<span class=\"_ _6\"></span>ofit </span></span>bef<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>e tax by NOK 454.6 million (2021: NOK 513.4million). The whole eff<span class=\"_ _0\"></span>ect would go through the pr<span class=\"_ _0\"></span>ofit and loss in 2023 as all mat<span class=\"_ _6\"></span>erial financial instrumen<span class=\"_ _6\"></span>ts fall due within the end of 2023.The follo<span class=\"_ _6\"></span>wing table demonstr<span class=\"_ _0\"></span>ate the impact on the Gr<span class=\"_ _0\"></span>oup'<span class=\"ws1d\">s <span class=\"_ _1\"></span>pro<span class=\"_ _6\"></span>fit </span>bef<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>e tax rela<span class=\"_ _0\"></span>ted to <span class=\"ws0\">a <span class=\"_ _0\"></span><span class=\"ws69\">reduction in the e<span class=\"_ _0\"></span>xchange r<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>e of 10 per cent: </span></span>NOK 1,000<span class=\"_ _a7\"> </span>31.12.2022<span class=\"_ _c4\"> </span>31.12.2021EUR<span class=\"_ _144\"> </span>-12,300<span class=\"_ _b6\"> </span>8,241JPY<span class=\"_ _26b\"> </span>-3,380<span class=\"_ _5b\"> </span>-15,552GBP<span class=\"_ _202\"> </span>-159<span class=\"_ _b9\"> </span>-1,772CAD<span class=\"_ _1a8\"> </span>-3,353<span class=\"_ _23c\"> </span>-4,021USD<span class=\"_ _144\"> </span>-45,880<span class=\"_ _5b\"> </span>-40,944The Group\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"_ _0\"></span><span class=\"ws92\">exposure t<span class=\"_ _0\"></span>o foreign curr<span class=\"_ _0\"></span>ency changes for all other curr<span class=\"_ _0\"></span>encies </span></span>is not ma<span class=\"_ _6\"></span>terial.Credit riskCr<span class=\"_ _6\"></span>edit risk is the risk that <span class=\"ws0\">a <span class=\"_ _6\"></span><span class=\"wsda\">c<span class=\"_ _6\"></span>ount<span class=\"_ _6\"></span>erparty will not mee<span class=\"_ _0\"></span>t its obligations </span></span>under <span class=\"_ _1\"></span>a <span class=\"_ _37\"></span><span class=\"ws38\">cust<span class=\"_ _0\"></span>omer contr<span class=\"_ _0\"></span>act, leading to <span class=\"ws0\">a <span class=\"_ _1\"></span></span>financial loss. The Group is </span>e<span class=\"_ _6\"></span>xposed to cr<span class=\"_ _0\"></span>edit risk from its oper<span class=\"_ _6\"></span>ating activities,<span class=\"_ _6\"></span> primarily from tr<span class=\"_ _6\"></span>ade receiv<span class=\"_ _6\"></span>ables. The Group'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"ws7c\">policy is t<span class=\"_ _6\"></span>o credit insur<span class=\"_ _0\"></span>e material tr<span class=\"_ _0\"></span>ade </span></span>r<span class=\"_ _6\"></span>eceivables, and losses due t<span class=\"_ _6\"></span>o bad debts ha<span class=\"_ _6\"></span>ve his<span class=\"_ _6\"></span>torically been lo<span class=\"_ _6\"></span>w. The Group has guidelines t<span class=\"_ _0\"></span>o ensure that sales ar<span class=\"_ _0\"></span>e made only to cust<span class=\"_ _6\"></span>omers that ha<span class=\"_ _6\"></span>ve no<span class=\"_ _6\"></span>t pr<span class=\"_ _6\"></span>eviously had ma<span class=\"_ _6\"></span>terial pa<span class=\"_ _6\"></span>yment pr<span class=\"_ _0\"></span>oblems, and where outstanding balances do no<span class=\"_ _6\"></span>t e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>ceed fix<span class=\"_ _6\"></span>ed credit limits. An impairmen<span class=\"_ _0\"></span>t analysis is performed a<span class=\"_ _0\"></span>t each reporting da<span class=\"_ _6\"></span>te using <span class=\"ws2b\">a <span class=\"_ _0\"></span><span class=\"ws22\">pr<span class=\"_ _6\"></span>ovision ma<span class=\"_ _6\"></span>trix to </span></span>measur<span class=\"_ _6\"></span>e expect<span class=\"_ _0\"></span>ed credit losses. Cr<span class=\"_ _6\"></span>edit risk rela<span class=\"_ _0\"></span>ting to the Group'<span class=\"_ _c\"></span><span class=\"ws3d\">s cash </span>holding is deemed low.Gross cr<span class=\"_ _0\"></span>edit risk on the reporting da<span class=\"_ _6\"></span>te equals the Gr<span class=\"_ _0\"></span>oup'<span class=\"_ _0\"></span><span class=\"ws1f\">s <span class=\"ws26\">t<span class=\"_ _6\"></span>otal r<span class=\"_ _0\"></span>eceiv<span class=\"ls0 ws0\">-</span></span></span>ables on the same dat<span class=\"_ _0\"></span>e. See Note 3.7.Liquidity riskLiquidity risk is the risk that the Gr<span class=\"_ _0\"></span>oup will not be able to mee<span class=\"_ _6\"></span>t its financial obligations as the<span class=\"_ _6\"></span>y ar<span class=\"_ _6\"></span>e due. Cash flow f<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>ecasts ar<span class=\"_ _6\"></span>e pr<span class=\"_ _6\"></span>epared on <span class=\"_ _6\"></span>a <span class=\"_ _0\"></span><span class=\"ws26\">regular basis and the Finance Dept monit<span class=\"_ _0\"></span>ors rolling for<span class=\"_ _0\"></span>ecasts for </span>the Group\u2019<span class=\"_ _0\"></span><span class=\"ws1f\">s <span class=\"_ _0\"></span><span class=\"ws26\">liquidity requir<span class=\"_ _6\"></span>ements t<span class=\"_ _6\"></span>o ensure tha<span class=\"_ _0\"></span>t the Group has suffi<span class=\"ls0 ws0\">-</span></span></span>cient cash equiv<span class=\"_ _6\"></span>alents t<span class=\"_ _6\"></span>o meet oper<span class=\"_ _0\"></span>ational liabilities, as well as a<span class=\"_ _6\"></span>t all times having adequa<span class=\"_ _6\"></span>te fle<span class=\"_ _0\"></span>xibility in the form of unused cr<span class=\"_ _0\"></span>edit facilities<span class=\"_ _1\"></span> (see S<span class=\"_ _0\"></span>tatemen<span class=\"_ _6\"></span>t of Cash Flo<span class=\"_ _6\"></span>ws), such that the Gr<span class=\"_ _0\"></span>oup does not infringe borro<span class=\"_ _0\"></span>wing limits or specific borrowing c<span class=\"_ _0\"></span>onditions. The Group\u2019<span class=\"_ _0\"></span><span class=\"ws27\">s <span class=\"_ _0\"></span>objective </span>is to ha<span class=\"_ _6\"></span>ve sufficien<span class=\"_ _6\"></span>t cash, cash equivalen<span class=\"_ _6\"></span>ts or medium-term cr<span class=\"_ _0\"></span>edit facilities to mee<span class=\"_ _6\"></span>t its borro<span class=\"_ _0\"></span>wing requir<span class=\"_ _6\"></span>ements in the short t<span class=\"_ _6\"></span>erm. See Not<span class=\"_ _0\"></span>e 3.11 for details o<span class=\"_ _6\"></span>f the Group\u2019<span class=\"_ _0\"></span>s av<span class=\"_ _6\"></span>ailable credit facilities.The table below de<span class=\"_ _6\"></span>tails the Group\u2019<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"ws26\">non-deriv<span class=\"_ _0\"></span>ative financial liabilities </span></span>classified by maturity s<span class=\"_ _6\"></span>tructure. The figur<span class=\"_ _0\"></span>es presen<span class=\"_ _6\"></span>ted in the table ar<span class=\"_ _6\"></span>e undiscoun<span class=\"_ _6\"></span>ted c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>actual cash flows.Maturity s<span class=\"_ _6\"></span>tructur<span class=\"_ _6\"></span>e for financial liabilities a<span class=\"_ _0\"></span>t 31 December 2022Maturity<span class=\"_ _137\"> </span>T<span class=\"_ _c\"></span>otal <span class=\"_ _b6\"> </span>2023 <span class=\"_ _29\"> </span>2024 <span class=\"_ _29\"> </span>2025 <span class=\"_ _29\"> </span>2026 <span class=\"_ _a0\"> </span>2027 <span class=\"_ _c3\"> </span>After 2027 L<span class=\"_ _6\"></span>ong-term deb<span class=\"_ _6\"></span>t<span class=\"_ _1bd\"> </span>21,297,279<span class=\"_ _205\"> </span>2,947,307<span class=\"_ _5c\"> </span>12,147,649<span class=\"_ _69\"> </span>2,506,681<span class=\"_ _8a\"> </span>9,646<span class=\"_ _69\"> </span>3,515,329<span class=\"_ _22a\"> </span>170,667Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est on long-t<span class=\"_ _6\"></span>erm debt<span class=\"_ _d9\"> </span>1,706,433<span class=\"_ _205\"> </span>1,000,633<span class=\"_ _22a\"> </span>301,477<span class=\"_ _d4\"> </span>217,970<span class=\"_ _22a\"> </span>158,975<span class=\"_ _62\"> </span>16,666<span class=\"_ _62\"> </span>10,712Lease liabilities<span class=\"_ _98\"> </span>1,425,297<span class=\"_ _10f\"> </span>273,081<span class=\"_ _d4\"> </span>209,221<span class=\"_ _22a\"> </span>162,488<span class=\"_ _d4\"> </span>127,947<span class=\"_ _22a\"> </span>102,132<span class=\"_ _d4\"> </span>550,427Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est on lease liabilities<span class=\"_ _b9\"> </span>323,310<span class=\"_ _ba\"> </span>65,583<span class=\"_ _62\"> </span>57,880<span class=\"_ _62\"> </span>56,244<span class=\"_ _ab\"> </span>51,393<span class=\"_ _62\"> </span>47,624<span class=\"_ _62\"> </span>44,587Short-term cr<span class=\"_ _0\"></span>edit facilities<span class=\"_ _67\"> </span>494,814<span class=\"_ _10f\"> </span>494,814<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est on short-t<span class=\"_ _6\"></span>erm debt<span class=\"_ _ba\"> </span>70,908<span class=\"_ _b9\"> </span>70,908<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0T<span class=\"_ _0\"></span>rade payables<span class=\"_ _24\"> </span>3,337,649<span class=\"_ _205\"> </span>3,337,649<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _99\"> </span>0T<span class=\"_ _c\"></span>otal liabilities<span class=\"_ _1ce\"> </span>28,655,690<span class=\"_ _fd\"> </span>8,189,975<span class=\"_ _71\"> </span>12,716,227<span class=\"_ _60\"> </span>2,943,383<span class=\"_ _1c\"> </span>347,961<span class=\"_ _60\"> </span>3,681,752<span class=\"_ _1c\"> </span>776,394Maturity s<span class=\"_ _6\"></span>tructur<span class=\"_ _6\"></span>e for financial liabilities a<span class=\"_ _0\"></span>t 31 December 2021Maturity<span class=\"_ _137\"> </span>T<span class=\"_ _c\"></span>otal <span class=\"_ _b6\"> </span>2022 <span class=\"_ _29\"> </span>2023 <span class=\"_ _29\"> </span>2024 <span class=\"_ _29\"> </span>2025 <span class=\"_ _a0\"> </span>2026 <span class=\"_ _c3\"> </span>After 2026 L<span class=\"_ _6\"></span>ong-term deb<span class=\"_ _6\"></span>t<span class=\"_ _1dc\"> </span>5,068,577<span class=\"_ _10f\"> </span>153,971<span class=\"_ _22a\"> </span>153,971<span class=\"_ _d4\"> </span>849,488<span class=\"_ _62\"> </span>15,504<span class=\"_ _22a\"> </span>209,646<span class=\"_ _69\"> </span>3,685,996Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est on long-t<span class=\"_ _6\"></span>erm debt<span class=\"_ _62\"> </span>516,855<span class=\"_ _10f\"> </span>112,487<span class=\"_ _22a\"> </span>108,363<span class=\"_ _62\"> </span>99,442<span class=\"_ _62\"> </span>92,086<span class=\"_ _62\"> </span>89,544<span class=\"_ _62\"> </span>14,934Lease liabilities<span class=\"_ _12b\"> </span>967,166<span class=\"_ _18\"> </span>195,743<span class=\"_ _22a\"> </span>146,613<span class=\"_ _d4\"> </span>110,524<span class=\"_ _22a\"> </span>101,990<span class=\"_ _62\"> </span>79,038<span class=\"_ _d4\"> </span>333,258Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est on lease liabilities<span class=\"_ _b9\"> </span>379,964<span class=\"_ _ba\"> </span>54,031<span class=\"_ _62\"> </span>49,673<span class=\"_ _62\"> </span>45,912<span class=\"_ _ab\"> </span>43,405<span class=\"_ _62\"> </span>39,972<span class=\"_ _d4\"> </span>146,971Short-term cr<span class=\"_ _0\"></span>edit facilities<span class=\"_ _67\"> </span>409,257<span class=\"_ _10f\"> </span>409,257<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est on short-t<span class=\"_ _6\"></span>erm debt<span class=\"_ _11e\"> </span>3,376<span class=\"_ _129\"> </span>3,376<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0T<span class=\"_ _0\"></span>rade payables<span class=\"_ _24\"> </span>2,317,308<span class=\"_ _205\"> </span>2,317,308<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _99\"> </span>0T<span class=\"_ _c\"></span>otal liabilities<span class=\"_ _15\"> </span>9,662,503<span class=\"_ _72\"> </span>3,246,174<span class=\"_ _d9\"> </span>458,619<span class=\"_ _8f\"> </span>1,105,365<span class=\"_ _1c\"> </span>252,986<span class=\"_ _d9\"> </span>418,199<span class=\"_ _8f\"> </span>4,181,160<span class=\"fc2 sc0\">No</span><span class=\"fc2 sc0\">t</span><span class=\"_ _6\"></span><span class=\"fc2 sc0\">es t</span><span class=\"fc2 sc0\">o the Financial S</span><span class=\"_ _0\"></span><span class=\"fc2 sc0\">ta</span><span class=\"fc2 sc0\">t</span><span class=\"_ _6\"></span><span class=\"fc2 sc0\">emen</span><span class=\"fc2 sc0\">ts f</span><span class=\"_ _6\"></span><span class=\"fc2 sc0\">or 2022</span><span class=\"_ _110\"> </span><span class=\"fc2 sc0\">No</span><span class=\"fc2 sc0\">t</span><span class=\"_ _6\"></span><span class=\"fc2 sc0\">e 4.1 </span><span class=\"_ _59\"> </span><span class=\"fc2 sc0\"> </span><span class=\"fc2 sc0\">Financial risk managemen</span><span class=\"_ _6\"></span><span class=\"fc2 sc0\">t</span>MaturityThe Group'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"_ _37\"></span><span class=\"ws24\">trade pa<span class=\"_ _0\"></span>yables are normally at ne<span class=\"_ _0\"></span>t 30 payment t<span class=\"_ _6\"></span>erms, </span></span>e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>cept f<span class=\"_ _6\"></span>or payables r<span class=\"_ _0\"></span>elated t<span class=\"_ _6\"></span>o the pur<span class=\"_ _6\"></span>chase of f<span class=\"_ _0\"></span>eed , which has <span class=\"ws27\">a longer </span>cr<span class=\"_ _6\"></span>edit time.For a <span class=\"_ _6\"></span><span class=\"ws4e\">description o<span class=\"_ _0\"></span>f the maturity structur<span class=\"_ _6\"></span>e for the Gr<span class=\"_ _0\"></span>oup'<span class=\"_ _6\"></span><span class=\"ws0\">s long-t<span class=\"_ _6\"></span>erm </span></span>debt, see No<span class=\"_ _0\"></span>te 3.11. Capital structur<span class=\"_ _6\"></span>e and equityThe objective o<span class=\"_ _6\"></span>f the Group\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"_ _0\"></span><span class=\"ws43\">capital management is to sa<span class=\"_ _6\"></span>feguar<span class=\"_ _0\"></span>d the </span></span>Group\u2019<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span><span class=\"ws26\">continued oper<span class=\"_ _0\"></span>ations in or<span class=\"_ _6\"></span>der to secur<span class=\"_ _0\"></span>e <span class=\"ws2b\">a </span>r<span class=\"_ _0\"></span>eturn on inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>t </span>for shar<span class=\"_ _0\"></span>eholders and other stak<span class=\"_ _0\"></span>eholders, and maintain an optimal capital structur<span class=\"_ _0\"></span>e for reducing capital c<span class=\"_ _0\"></span>osts. By ensuring <span class=\"ws0\">a <span class=\"_ _6\"></span><span class=\"ws5e\">good debt-</span></span>to-equity r<span class=\"_ _0\"></span>atio the Group will support its business oper<span class=\"_ _0\"></span>ations, and ther<span class=\"_ _6\"></span>eby maximise the value o<span class=\"_ _6\"></span>f the Group\u2019<span class=\"_ _0\"></span>s shares.The Group m<span class=\"_ _6\"></span>anages and makes cha<span class=\"_ _6\"></span>nges to its capital s<span class=\"_ _6\"></span>tructur<span class=\"_ _6\"></span>e in r<span class=\"_ _6\"></span>esponse to an ongoing assessmen<span class=\"_ _6\"></span>t of the financial c<span class=\"_ _6\"></span>onditions under which the business oper<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>es, and its short and medium-term outlook, including any adjus<span class=\"_ _6\"></span>tment in dividend pa<span class=\"_ _6\"></span>y-outs, buyback of tr<span class=\"_ _0\"></span>easury shar<span class=\"_ _6\"></span>es, capital reduction or issue o<span class=\"_ _0\"></span>f new shares. No changes wer<span class=\"_ _0\"></span>e made in the guidelines c<span class=\"_ _6\"></span>ov<span class=\"_ _6\"></span>ering this area in 2022.The c<span class=\"_ _6\"></span>ompany monit<span class=\"_ _6\"></span>ors its capital management on the basis o<span class=\"_ _6\"></span>f the c<span class=\"_ _6\"></span>ov<span class=\"_ _6\"></span>enants s<span class=\"_ _6\"></span>tipulat<span class=\"_ _6\"></span>ed. These ar<span class=\"_ _6\"></span>e based on equity ra<span class=\"_ _0\"></span>tio, inter<span class=\"_ _0\"></span>est co<span class=\"_ _6\"></span>v<span class=\"ws0\">-</span>er<span class=\"_ _6\"></span>age ra<span class=\"_ _6\"></span>tio and the r<span class=\"_ _6\"></span>atio o<span class=\"_ _6\"></span>f net in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est-bearing debt t<span class=\"_ _6\"></span>o EBITD<span class=\"_ _6\"></span>A. See Not<span class=\"_ _0\"></span>e 3.11 for further details.As at 31 December 2022, the Gr<span class=\"_ _0\"></span>oup had an equity ratio o<span class=\"_ _6\"></span>f 38.6 per cent (31 December 2021: 55.1 per cen<span class=\"_ _6\"></span>t). A<span class=\"_ _0\"></span>t the close of 2022, the Group'<span class=\"_ _c\"></span>s <span class=\"_ _37\"></span><span class=\"ws24\">net int<span class=\"_ _0\"></span>erest-bearing deb<span class=\"_ _0\"></span>t stood at NOK 19,079.4 million<span class=\"_ _6\"></span> </span>(2021: NOK 4,576.2 million) See Not<span class=\"_ _0\"></span>e 3.11 for further details o<span class=\"_ _6\"></span>f the Group'<span class=\"_ _c\"></span>s net int<span class=\"_ _0\"></span>erest-bearing deb<span class=\"_ _6\"></span>t.NOTE 4.2 <span class=\"_ _224\"> </span> <span class=\"_ _44\"> </span><span class=\"fsa fc4 ls0\">Share capital and shareholders</span>A<span class=\"_ _0\"></span>t 31 December 2022, the parent c<span class=\"_ _0\"></span>ompany'<span class=\"_ _0\"></span><span class=\"ws2b\">s <span class=\"_ _0\"></span><span class=\"ws26\">share capital c<span class=\"_ _6\"></span>omprised:</span></span>NOK 1,000<span class=\"_ _15\"> </span>No.<span class=\"_ _fd\"> </span>Face value<span class=\"_ _aa\"> </span>Book valueOr<span class=\"_ _6\"></span>dinary shares<span class=\"_ _c3\"> </span>145,138,920<span class=\"_ _19\"> </span>0.25<span class=\"_ _7e\"> </span>36,284,730Ther<span class=\"_ _6\"></span>e are no curr<span class=\"_ _0\"></span>ent limitations on v<span class=\"_ _6\"></span>oting righ<span class=\"_ _0\"></span>ts or trade limitations r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to the SalMar shar<span class=\"_ _0\"></span>e.On 7 Nov<span class=\"_ _6\"></span>ember 2022, <span class=\"ws18\">SalMar<span class=\"ls84 ws17a\"> ASA<span class=\"_ _1\"></span>'<span class=\"_ _0\"></span><span class=\"ls14 ws18\">s <span class=\"_ _37\"></span><span class=\"ws6e\">share capital was incr<span class=\"_ _6\"></span>eased </span></span></span></span>by 17 8<span class=\"ws0\">5</span>1 550 shar<span class=\"_ _6\"></span>es (nominal value o<span class=\"_ _6\"></span>f NOK 0.25 per share), fr<span class=\"_ _0\"></span>om 11<span class=\"ws26\">7 7<span class=\"ls0 ws0\">9</span>9 999 shar<span class=\"_ _6\"></span>es to 135 6<span class=\"ls0 ws0\">5</span>1 549 shar<span class=\"_ _0\"></span>es. On 10 November 2022, </span>SalMar<span class=\"lsb3 ws12f\"> ASA<span class=\"_ _1\"></span>'<span class=\"_ _6\"></span><span class=\"ls17 ws20\">s <span class=\"_ _37\"></span><span class=\"ws1c\">shar<span class=\"_ _6\"></span>e capital was further incr<span class=\"_ _6\"></span>eased by 13 6<span class=\"ls0 ws0\">9</span>1 9<span class=\"ls0 ws0\">60 </span></span></span></span>shar<span class=\"_ _6\"></span>es (nominal value o<span class=\"_ _6\"></span>f NOK 0.25 per share), fr<span class=\"_ _0\"></span>om 135 6<span class=\"ls0 ws0\">5</span>1 5<span class=\"ls0 ws0\">49 </span>shar<span class=\"_ _6\"></span>es to 145 1<span class=\"ws0\">3</span>8 920 shar<span class=\"_ _6\"></span>es. The shar<span class=\"_ _6\"></span>e capital was thus increased by <span class=\"_ _37\"></span>a <span class=\"_ _1\"></span><span class=\"ws1c\">total o<span class=\"_ _0\"></span>f NOK 6.835 million, from NOK 29.450 million to NOK </span>36.285 million. The to<span class=\"_ _0\"></span>tal amount of the capital c<span class=\"_ _6\"></span>ontribution was NOK 9,098.8 million. See not<span class=\"_ _0\"></span>e 4.5 for further inf<span class=\"_ _6\"></span>ormation.As at 31 December 2022, <span class=\"ws0\">SalMar</span> A<span class=\"_ _0\"></span>SA owned 13 7<span class=\"ws0\">0</span>6 246 tr<span class=\"_ _0\"></span>easury shar<span class=\"_ _6\"></span>es, including 13 6<span class=\"ws0\">9</span>1 960 treasury shar<span class=\"_ _0\"></span>es held by subsidiary NTS A<span class=\"_ _6\"></span>SA. The tr<span class=\"_ _0\"></span>easury shares held by N<span class=\"_ _0\"></span>TS reduces the Group'<span class=\"_ _0\"></span><span class=\"ws1f\">s <span class=\"_ _6\"></span><span class=\"ws26\">equity and </span></span>non-c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling int<span class=\"_ _0\"></span>erests. See no<span class=\"_ _6\"></span>te 4.5 f<span class=\"_ _0\"></span>or further informa<span class=\"_ _6\"></span>tion. ShareholdersOverview o<span class=\"_ _6\"></span>f the larges<span class=\"_ _6\"></span>t shareholders 31.12.2022:<span class=\"_ _2b6\"> </span>Number of shar<span class=\"_ _6\"></span>es<span class=\"_ _23c\"> </span>Shareholding<span class=\"_ _a0\"> </span>Vo<span class=\"_ _0\"></span>ting shareKVER<span class=\"_ _0\"></span>V<span class=\"_ _0\"></span>A INDUSTRIER AS<span class=\"_ _1df\"> </span>59,904,476<span class=\"_ _e0\"> </span>41.27%<span class=\"_ _e6\"> </span>41.27%N<span class=\"_ _6\"></span>TS A<span class=\"_ _6\"></span>SA<span class=\"_ _2b7\"> </span>13,691,960<span class=\"_ _d\"> </span>9.43%<span class=\"_ _1bf\"> </span>9.43%FOLK<span class=\"_ _6\"></span>ETRY<span class=\"_ _0\"></span>GDFONDET<span class=\"_ _78\"> </span>5,674,496<span class=\"_ _d\"> </span>3.91%<span class=\"_ _d\"> </span>3.91%S<span class=\"_ _6\"></span>tat<span class=\"_ _0\"></span>e Str<span class=\"_ _6\"></span>eet Bank and T<span class=\"_ _0\"></span>rust C<span class=\"_ _6\"></span>omp<span class=\"_ _2b8\"> </span>2,433,406<span class=\"_ _d\"> </span>1.68%<span class=\"_ _1bf\"> </span>1.68%NILS WILLIKSEN A<span class=\"_ _0\"></span>S<span class=\"_ _2b9\"> </span>1,744,647<span class=\"_ _d\"> </span>1.20%<span class=\"_ _1bf\"> </span>1.20%CACEIS Bank<span class=\"_ _2ba\"> </span>1,728,387<span class=\"_ _d\"> </span>1.19%<span class=\"_ _1bf\"> </span>1.19%HA<span class=\"_ _6\"></span>SPRO A<span class=\"_ _0\"></span>S<span class=\"_ _2bb\"> </span>1,705,830<span class=\"_ _d\"> </span>1.18%<span class=\"_ _1bf\"> </span>1.18%TERBOLI IN<span class=\"_ _0\"></span>VEST AS<span class=\"_ _2aa\"> </span>1,425,394<span class=\"_ _2bc\"> </span>0.98%<span class=\"_ _2bc\"> </span>0.98%JPMorgan Chase Bank, N.A., L<span class=\"_ _0\"></span>ondon<span class=\"_ _2bd\"> </span>1,399,473<span class=\"_ _2bc\"> </span>0.96%<span class=\"_ _2bc\"> </span>0.96%LIN A<span class=\"_ _6\"></span>S<span class=\"_ _2be\"> </span>1,337,685<span class=\"_ _2bc\"> </span>0.92%<span class=\"_ _2bc\"> </span>0.92%S<span class=\"_ _6\"></span>tat<span class=\"_ _0\"></span>e Str<span class=\"_ _6\"></span>eet Bank and T<span class=\"_ _0\"></span>rust C<span class=\"_ _6\"></span>omp<span class=\"_ _2b8\"> </span>1,115,890<span class=\"_ _2bc\"> </span>0.77%<span class=\"_ _2bc\"> </span>0.77%CLEARSTREAM B<span class=\"_ _6\"></span>ANKING S.A.<span class=\"_ _2bf\"> </span>1,070,182<span class=\"_ _2bc\"> </span>0.74%<span class=\"_ _2bc\"> </span>0.74%JPMorgan Chase Bank, N.A., L<span class=\"_ _0\"></span>ondon<span class=\"_ _2bd\"> </span>1,006,058<span class=\"_ _2bc\"> </span>0.69%<span class=\"_ _2bc\"> </span>0.69%S<span class=\"_ _6\"></span>tat<span class=\"_ _0\"></span>e Str<span class=\"_ _6\"></span>eet Bank and T<span class=\"_ _0\"></span>rust C<span class=\"_ _6\"></span>omp<span class=\"_ _168\"> </span>983,887<span class=\"_ _2bc\"> </span>0.68%<span class=\"_ _2bc\"> </span>0.68%CACEIS Bank<span class=\"_ _14c\"> </span>946,056<span class=\"_ _2bc\"> </span>0.65%<span class=\"_ _2bc\"> </span>0.65%RODO IN<span class=\"_ _0\"></span>VEST AS<span class=\"_ _156\"> </span>855,413<span class=\"_ _1bf\"> </span>0.59%<span class=\"_ _2bc\"> </span>0.59%CACEIS Bank<span class=\"_ _14c\"> </span>834,124<span class=\"_ _2bc\"> </span>0.57%<span class=\"_ _2bc\"> </span>0.57%ANDV<span class=\"_ _c\"></span>ARI AS<span class=\"_ _14c\"> </span>810,468<span class=\"_ _2bc\"> </span>0.56%<span class=\"_ _2bc\"> </span>0.56%SIX SIS AG<span class=\"_ _23e\"> </span>804,465<span class=\"_ _2bc\"> </span>0.55%<span class=\"_ _d\"> </span>0.55%VERDIP<span class=\"_ _c\"></span>APIRFONDET ALFRED BERG GAMB<span class=\"_ _6\"></span>A<span class=\"_ _bf\"> </span>750,226<span class=\"_ _2bc\"> </span>0.52%<span class=\"_ _2bc\"> </span>0.52%T<span class=\"_ _c\"></span>otal 20 larges<span class=\"_ _6\"></span>t shareholders<span class=\"_ _b0\"> </span>100,222,523<span class=\"_ _9\"> </span>69.05%<span class=\"_ _9\"> </span>69.05%T<span class=\"_ _c\"></span>otal other shar<span class=\"_ _0\"></span>eholders<span class=\"_ _259\"> </span>44,916,397<span class=\"_ _e6\"> </span>30.95%<span class=\"_ _e0\"> </span>30.95%T<span class=\"_ _c\"></span>otal number of shar<span class=\"_ _0\"></span>es 31.12.2022<span class=\"_ _263\"> </span>145,138,920<span class=\"_ _18f\"> </span>100.00%<span class=\"_ _13a\"> </span>100.00%Shares o<span class=\"_ _0\"></span>wned by Board Members and Senior Ex<span class=\"_ _0\"></span>ecutives:Name<span class=\"_ _15e\"> </span>Number o<span class=\"_ _6\"></span>f shares<span class=\"_ _1b9\"> </span>ShareholdingGustav Witz<span class=\"_ _0\"></span>\u00f8e<span class=\"_ _1ef\"> </span>Chair of the Boar<span class=\"_ _6\"></span>d<span class=\"_ _b0\"> </span>*Leif Inge Nor<span class=\"_ _0\"></span>dhammer<span class=\"_ _93\"> </span>Board Member<span class=\"_ _18e\"> </span>**T<span class=\"_ _c\"></span>one Ingebrigtsen<span class=\"_ _be\"> </span>Boar<span class=\"_ _0\"></span>d Member - Employees r<span class=\"_ _0\"></span>epresenta<span class=\"_ _6\"></span>tive<span class=\"_ _a7\"> </span>762<span class=\"_ _10e\"> </span>0.00%Frode Arn<span class=\"_ _6\"></span>tsen<span class=\"_ _105\"> </span>CEO<span class=\"_ _2c0\"> </span>5,900<span class=\"_ _10e\"> </span>0.00%Ulrik S<span class=\"_ _6\"></span>tein<span class=\"_ _0\"></span>vik<span class=\"_ _1a6\"> </span><span class=\"ls57 wsc5\">CFO<span class=\"_ _275\"> </span></span>***Roger Bekk<span class=\"_ _0\"></span>en<span class=\"_ _194\"> </span>C<span class=\"_ _0\"></span>OO Farming<span class=\"_ _f1\"> </span>17,440<span class=\"_ _10e\"> </span>0.01%C<span class=\"_ _6\"></span>OO Sales &amp; Industry and Boar<span class=\"_ _0\"></span>d Simon Andre S\u00f8bs<span class=\"_ _0\"></span>tad732<span class=\"_ _10e\"> </span>0.00%Member - Employ<span class=\"_ _6\"></span>ees repr<span class=\"_ _0\"></span>esentativ<span class=\"_ _6\"></span>eEva Haugen<span class=\"_ _11\"> </span>Direct<span class=\"_ _0\"></span>or Quality Management/HSE<span class=\"_ _10b\"> </span>7380<span class=\"_ _10e\"> </span>0.01%Arthur Wisniewski<span class=\"_ _14d\"> </span>Dir<span class=\"_ _6\"></span>ector Human R<span class=\"_ _6\"></span>esource Managemen<span class=\"_ _0\"></span>t<span class=\"_ _159\"> </span>2184<span class=\"_ _10e\"> </span>0.00%Runar Sivertsen<span class=\"_ _32\"> </span>Chief S<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>egy Officer<span class=\"_ _184\"> </span>3900<span class=\"_ _10e\"> </span>0.00%* Owns shar<span class=\"_ _6\"></span>es indirectly thr<span class=\"_ _0\"></span>oughKv<span class=\"_ _0\"></span>arv AS, the par<span class=\"_ _6\"></span>ent c<span class=\"_ _0\"></span>ompany in the K<span class=\"_ _0\"></span>verva Gr<span class=\"_ _0\"></span>oup. Kv<span class=\"_ _0\"></span>arv AS dir<span class=\"_ _6\"></span>ectly, and indir<span class=\"_ _0\"></span>ectly via its subsidiary Kv<span class=\"_ _0\"></span>erva AS, owns 93.13 per cen<span class=\"_ _6\"></span>t of the shar<span class=\"_ _0\"></span>es in K<span class=\"_ _6\"></span>verv<span class=\"_ _6\"></span>a AS, which o<span class=\"_ _0\"></span>wns 100 per cent of the shar<span class=\"_ _0\"></span>es in Kv<span class=\"_ _0\"></span>erva Industrier A<span class=\"_ _0\"></span>S. Kv<span class=\"_ _0\"></span>erva Industrier A<span class=\"_ _6\"></span>S owns 41.27 per cent o<span class=\"_ _6\"></span>f the shar<span class=\"_ _6\"></span>es in SalMar AS<span class=\"_ _0\"></span>A and a voting shar<span class=\"_ _0\"></span>e of 45.58 per cent. Gus<span class=\"_ _6\"></span>tav Witz<span class=\"_ _6\"></span>\u00f8e has a vo<span class=\"_ _6\"></span>ting shar<span class=\"_ _6\"></span>e of 80 per cen<span class=\"_ _6\"></span>t and has a 1 per cent shar<span class=\"_ _6\"></span>eholding in K<span class=\"_ _0\"></span>varv AS thr<span class=\"_ _0\"></span>ough his ownership of A-shar<span class=\"_ _0\"></span>es in the company.** Owns, dir<span class=\"_ _6\"></span>ectly and indirectly<span class=\"_ _0\"></span>, 1.33 per cent of the shar<span class=\"_ _0\"></span>es in <span class=\"ws0\">SalMar</span> AS<span class=\"_ _6\"></span>A. Leif Inge Nor<span class=\"_ _0\"></span>dhammer owns 99.1 per cen<span class=\"_ _6\"></span>t of the shar<span class=\"_ _0\"></span>es in LIN AS. LIN A<span class=\"_ _6\"></span>S directly o<span class=\"_ _0\"></span>wns 0.92 per cent of the shar<span class=\"_ _6\"></span>es in <span class=\"ws0\">SalMar</span> A<span class=\"_ _6\"></span>SA. In addition, LIN A<span class=\"_ _0\"></span>S owns 0.41 per cent o<span class=\"_ _6\"></span>f the shar<span class=\"_ _6\"></span>es in the compan<span class=\"_ _0\"></span>y though <span class=\"ws0\">a <span class=\"_ _1\"></span></span>1 per cent shar<span class=\"_ _0\"></span>eholding in K<span class=\"_ _6\"></span>verv<span class=\"_ _6\"></span>a AS, which, thr<span class=\"_ _0\"></span>ough K<span class=\"_ _6\"></span>verv<span class=\"_ _6\"></span>a Industrier A<span class=\"_ _0\"></span>S, owns 41.27 per cent o<span class=\"_ _6\"></span>f the shares in <span class=\"ws0\">SalMar</span> A<span class=\"_ _0\"></span>SA and has <span class=\"ws0\">a corr<span class=\"_ _0\"></span>esponding </span>45.58 per cent v<span class=\"_ _6\"></span>oting shar<span class=\"_ _0\"></span>e. *** Owns dir<span class=\"_ _6\"></span>ectly and indirectly 0.08 per cen<span class=\"_ _6\"></span>t of the shar<span class=\"_ _0\"></span>es in <span class=\"ws3b\">SalMar</span> AS<span class=\"_ _6\"></span>A. Ulrik S<span class=\"_ _0\"></span>teinvik o<span class=\"_ _6\"></span>wns 19,317 shares dir<span class=\"_ _0\"></span>ectly and indirectly thr<span class=\"_ _6\"></span>ough personal r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed parties, he also owns 100 per cen<span class=\"_ _6\"></span>t of the shar<span class=\"_ _0\"></span>es in Nordpilan A<span class=\"_ _0\"></span>S. Nordpilan A<span class=\"_ _0\"></span>S owns 0.17 per cent o<span class=\"_ _6\"></span>f the shares in K<span class=\"_ _c\"></span>verva A<span class=\"_ _0\"></span>S, which owns 100 per cen<span class=\"_ _6\"></span>t of the shar<span class=\"_ _0\"></span>es in K<span class=\"_ _6\"></span>verv<span class=\"_ _6\"></span>a Industrier A<span class=\"_ _0\"></span>S. Kv<span class=\"_ _0\"></span>erva Industrier A<span class=\"_ _6\"></span>S owns 41.27 per cen<span class=\"_ _0\"></span>t of the shares in <span class=\"ws0\">SalMar</span> A<span class=\"_ _0\"></span>SA and has a c<span class=\"_ _6\"></span>orresponding 45.58 per cen<span class=\"_ _6\"></span>t vo<span class=\"_ _0\"></span>ting share. Boar<span class=\"_ _6\"></span>d authorisationsAuthorisa<span class=\"_ _0\"></span>tions grant<span class=\"_ _0\"></span>ed to the Boar<span class=\"_ _0\"></span>d are normally time limit<span class=\"_ _6\"></span>ed and ar<span class=\"_ _6\"></span>e valid only up un<span class=\"_ _6\"></span>til the next A<span class=\"_ _0\"></span>GM in 2023 and no later than 30 June 2023.The Boar<span class=\"_ _6\"></span>d of Dir<span class=\"_ _0\"></span>ectors has been gr<span class=\"_ _6\"></span>ant<span class=\"_ _6\"></span>ed the follo<span class=\"_ _6\"></span>wing authorisations which may impact the shar<span class=\"_ _0\"></span>e capital at 31 December 2022:T<span class=\"_ _c\"></span>o increase the c<span class=\"_ _0\"></span>ompany\u2019<span class=\"_ _0\"></span><span class=\"ws3c\">s <span class=\"ws22\">shar<span class=\"_ _0\"></span>e capital limited to NOK 1,472,499.75, </span></span>through the issue o<span class=\"_ _0\"></span>f up to 5,889,999 shares t<span class=\"_ _6\"></span>o finance inv<span class=\"_ _0\"></span>estments and the acquisition of businesses thr<span class=\"_ _0\"></span>ough cash issues and contribu<span class=\"ws0\">-</span>tions in kind. T<span class=\"_ _c\"></span>o acquire up t<span class=\"_ _6\"></span>o 11,677,638 treasury shar<span class=\"_ _0\"></span>es with an aggrega<span class=\"_ _6\"></span>te par value o<span class=\"_ _6\"></span>f up to an aggr<span class=\"_ _0\"></span>egate o<span class=\"_ _6\"></span>f NOK 2,919,409.50 at <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws26\">price per share </span></span>of no less than NOK 1 and no mor<span class=\"_ _0\"></span>e than NOK 1,000.T<span class=\"_ _c\"></span>o issue con<span class=\"_ _6\"></span>vertible loans f<span class=\"_ _6\"></span>or up to NOK 3,000,000,000 f<span class=\"_ _6\"></span>or the purpose of enabling <span class=\"ws20\">SalMar<span class=\"_ _0\"></span><span class=\"ws1c\">, at short notice, t<span class=\"_ _6\"></span>o use such financial </span></span>instrumen<span class=\"_ _6\"></span>ts as part of its o<span class=\"_ _6\"></span>ver<span class=\"_ _0\"></span>all financing requir<span class=\"_ _6\"></span>ement. In c<span class=\"_ _0\"></span>onnection<span class=\"_ _1\"></span> with the c<span class=\"_ _6\"></span>onv<span class=\"_ _6\"></span>ersion of loans r<span class=\"_ _6\"></span>aised pursuant t<span class=\"_ _6\"></span>o this authorisation, SalMar\u2019<span class=\"_ _0\"></span>s <span class=\"ws7a\">share capital ma<span class=\"_ _6\"></span>y be incr<span class=\"_ _6\"></span>eased by up to NOK 1,472,499.75, </span>though with acc<span class=\"_ _6\"></span>ount tak<span class=\"_ _0\"></span>en of any capital incr<span class=\"_ _6\"></span>eases undertak<span class=\"_ _6\"></span>en pur<span class=\"ws0\">-</span>suant t<span class=\"_ _6\"></span>o the authorisation t<span class=\"_ _6\"></span>o incr<span class=\"_ _6\"></span>ease <span class=\"ws3d\">SalMar<span class=\"ls0 ws0\">\u2019<span class=\"_ _0\"></span><span class=\"ls22 ws3d\">s <span class=\"ws22\">shar<span class=\"_ _0\"></span>e capital, such that </span></span></span></span>the to<span class=\"_ _0\"></span>tal capital increase for bo<span class=\"_ _0\"></span>th authorisations combined ma<span class=\"_ _0\"></span>y not e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>ceed 5 per cent o<span class=\"_ _6\"></span>f the share capital. It f<span class=\"_ _0\"></span>ollows from the purpose of the authorisa<span class=\"_ _6\"></span>tions that the Boar<span class=\"_ _0\"></span>d may need to waiv<span class=\"_ _0\"></span>e existing shar<span class=\"_ _6\"></span>eholders\u2019 pre<span class=\"_ _6\"></span>f<span class=\"_ _6\"></span>erence righ<span class=\"_ _0\"></span>ts.An authorisation t<span class=\"_ _6\"></span>o acquir<span class=\"_ _6\"></span>e own shar<span class=\"_ _0\"></span>es for subsequent cancella<span class=\"_ _6\"></span>tion, cf<span class=\"_ _0\"></span>. the Public Limited Liability Companies A<span class=\"_ _0\"></span>ct Section 9 4, for up to 5,684,191 shar<span class=\"_ _6\"></span>es with an aggrega<span class=\"_ _6\"></span>te par v<span class=\"_ _0\"></span>alue of NOK 1,421,047.75. The r<span class=\"_ _6\"></span>ationale f<span class=\"_ _6\"></span>or the Boar<span class=\"_ _6\"></span>d\u2019<span class=\"_ _0\"></span><span class=\"ws3b\">s <span class=\"_ _37\"></span><span class=\"ws24\">proposal was tha<span class=\"_ _6\"></span>t such arrangemen<span class=\"_ _6\"></span>t </span></span>would amongs<span class=\"_ _6\"></span>t other things giv<span class=\"_ _0\"></span>e the Board an e<span class=\"_ _0\"></span>xtended possibility to utilise mechanisms for dis<span class=\"_ _6\"></span>tribution of capital t<span class=\"_ _6\"></span>o <span class=\"ws3c\">SalMar<span class=\"ls0 ws0\">\u2019<span class=\"_ _6\"></span><span class=\"ls21 ws3c\">s <span class=\"_ _0\"></span>shareholders </span></span></span>and to facilita<span class=\"_ _6\"></span>te an adequa<span class=\"_ _0\"></span>te capital structur<span class=\"_ _0\"></span>e of <span class=\"ws1f\">SalMar</span>. The amoun<span class=\"_ _6\"></span>t payable per shar<span class=\"_ _0\"></span>e could be in the r<span class=\"_ _6\"></span>ange betw<span class=\"_ _6\"></span>een NOK 1 and NOK 1,000 per <span class=\"ws1d\">SalMar</span> Shar<span class=\"_ _6\"></span>e. Ex<span class=\"_ _6\"></span>ercise o<span class=\"_ _0\"></span>f such authorisation was made subject to principles o<span class=\"_ _6\"></span>f equal tr<span class=\"_ _6\"></span>eatmen<span class=\"_ _6\"></span>t of shar<span class=\"_ _0\"></span>eholders. T<span class=\"_ _0\"></span>o ensure that <span class=\"_ _1\"></span>SalMar<span class=\"ls0 ws0\">\u2019<span class=\"_ _6\"></span><span class=\"ls16 ws1d\">s <span class=\"_ _1\"></span><span class=\"ws1c\">majority owner\u2019<span class=\"_ _0\"></span>s, Kv<span class=\"_ _0\"></span>erva Industrier A<span class=\"_ _0\"></span>S, proportionat<span class=\"_ _0\"></span>e </span></span></span>shar<span class=\"_ _6\"></span>eholding remained equal it was se<span class=\"_ _0\"></span>t in place an arrangement<span class=\"_ _6\"></span> wher<span class=\"_ _6\"></span>eby any shar<span class=\"_ _6\"></span>es acquir<span class=\"_ _6\"></span>ed in the marke<span class=\"_ _0\"></span>t would be cancelled through a <span class=\"_ _1\"></span><span class=\"wsdf\">subsequent shar<span class=\"_ _0\"></span>e capital decrease and that <span class=\"ws0\">a </span>corr<span class=\"_ _6\"></span>esponding part </span>of K<span class=\"_ _0\"></span>verv<span class=\"_ _6\"></span>a Industrier A<span class=\"_ _0\"></span>S\u2019 shares would be r<span class=\"_ _0\"></span>edeemed.DividendThe Boar<span class=\"_ _6\"></span>d is proposing pa<span class=\"_ _0\"></span>yment of a dividend o<span class=\"_ _6\"></span>f NOK 20 per shar<span class=\"_ _6\"></span>e, to<span class=\"_ _6\"></span>talling NOK 2,628.7 million, as at 31 December 2022. No dividend is paid on the c<span class=\"_ _6\"></span>ompany'<span class=\"_ _0\"></span>s tr<span class=\"_ _6\"></span>easury shares.For the 2021 financial y<span class=\"_ _6\"></span>ear, a dividend o<span class=\"_ _6\"></span>f NOK 20 per shar<span class=\"_ _6\"></span>e, to<span class=\"_ _6\"></span>tal-ling NOK 2,354.0 million, was paid out by SalMar A<span class=\"_ _6\"></span>SA. NOTE 4.3 <span class=\"_ _224\"> </span> <span class=\"_ _38\"> </span><span class=\"fsa fc4 ls0\">Earnings per share</span>NOK 1,000<span class=\"_ _2d\"> </span>2022<span class=\"_ _76\"> </span>2021Pro<span class=\"_ _6\"></span>fit for the y<span class=\"_ _6\"></span>ear attributable 3,311,955<span class=\"_ _8f\"> </span>2,616,716to o<span class=\"_ _6\"></span>wners of SalMar A<span class=\"_ _0\"></span>SAOr<span class=\"_ _6\"></span>dinary shares as a<span class=\"_ _0\"></span>t 01.01<span class=\"_ _129\"> </span>117,799,999<span class=\"_ _b3\"> </span>113,299,999T<span class=\"_ _0\"></span>reasury shar<span class=\"_ _6\"></span>es as at 01.01<span class=\"_ _99\"> </span>102,361<span class=\"_ _2af\"> </span>232,071Con<span class=\"_ _6\"></span>tributions of equity - incr<span class=\"_ _0\"></span>ease 27,338,921<span class=\"_ _8f\"> </span>4,500,000in number of shar<span class=\"_ _0\"></span>es (see Note 4.2)Effect o<span class=\"_ _0\"></span>f treasury shar<span class=\"_ _6\"></span>es -30,000<span class=\"_ _93\"> </span>-borro<span class=\"_ _6\"></span>wed fr<span class=\"_ _6\"></span>om K<span class=\"_ _0\"></span>vervaEffect o<span class=\"_ _0\"></span>f treasury shar<span class=\"_ _6\"></span>es aft<span class=\"_ _6\"></span>er -13,691,960<span class=\"_ _93\"> </span>-acquisition of N<span class=\"_ _0\"></span>TS AS<span class=\"_ _6\"></span>AEffect o<span class=\"_ _0\"></span>f treasury shar<span class=\"_ _6\"></span>es awar<span class=\"_ _6\"></span>ded 118,075<span class=\"_ _2af\"> </span>129,710to emplo<span class=\"_ _6\"></span>yees (see No<span class=\"_ _6\"></span>te 2.4)Ordinary shar<span class=\"_ _0\"></span>es outstanding 131,432,674<span class=\"_ _8\"> </span>117,697,638as at 31.12Weigh<span class=\"_ _0\"></span>ted aver<span class=\"_ _0\"></span>age number of 119,800,565<span class=\"_ _8\"> </span>115,714,546ordinary shar<span class=\"_ _0\"></span>es for basic EPSEffects o<span class=\"_ _0\"></span>f dilution from 178,240<span class=\"_ _2af\"> </span>207,323share op<span class=\"_ _0\"></span>tionsWeigh<span class=\"_ _0\"></span>ted aver<span class=\"_ _0\"></span>age number of or<span class=\"_ _0\"></span>dinary shares adjusted 119,978,805<span class=\"_ _8\"> </span>115,921,869for the e<span class=\"_ _6\"></span>ffect o<span class=\"_ _0\"></span>f dilutionEarnings per shareBasic<span class=\"_ _3d\"> </span>27.65<span class=\"_ _76\"> </span>22.61Diluted<span class=\"_ _2c3\"> </span>27.60<span class=\"_ _76\"> </span>22.57NOTE 4.<span class=\"_ _0\"></span>4 <span class=\"_ _1d\"> </span> <span class=\"_ _2\"> </span><span class=\"fsa fc4 ls6e wsf2\">Gro<span class=\"_ _1\"></span><span class=\"ls0 ws0\">up companies</span></span>The c<span class=\"_ _6\"></span>onsolidat<span class=\"_ _6\"></span>ed financial sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>ts for 2022 includes the f<span class=\"_ _0\"></span>ollowing subsidiaries: Shareholding Compan<span class=\"_ _6\"></span>y<span class=\"_ _178\"> </span>Owner<span class=\"_ _294\"> </span>Coun<span class=\"_ _6\"></span>try<span class=\"_ _1a0\"> </span>Register<span class=\"_ _0\"></span>ed office31.12.2022SalMar Oppdre<span class=\"_ _0\"></span>tt AS<span class=\"_ _175\"> </span>SalMar Farming AS<span class=\"_ _b1\"> </span>Norway<span class=\"_ _193\"> </span><span class=\"lsb4 ws17b\">Kverva<span class=\"_ _2c1\"> </span></span>100.00%SalMar Sett<span class=\"_ _6\"></span>efisk A<span class=\"_ _0\"></span>S<span class=\"_ _175\"> </span>SalMar AS<span class=\"_ _6\"></span>A<span class=\"_ _33\"> </span>Norway<span class=\"_ _1bd\"> </span><span class=\"lsb4 ws17b\">K<span class=\"_ _6\"></span>ver<span class=\"_ _1\"></span>va<span class=\"_ _9a\"> </span><span class=\"ls0 ws0\">100.00%</span></span>SalMar Smolt AS<span class=\"_ _10d\"> </span>SalMar Sett<span class=\"_ _0\"></span>efisk AS<span class=\"_ _5d\"> </span>Norway<span class=\"_ _193\"> </span><span class=\"lsb4 ws17b\">Kverva<span class=\"_ _2c1\"> </span></span>100.00%SalMar Farming AS<span class=\"_ _24f\"> </span>SalMar AS<span class=\"_ _0\"></span>A<span class=\"_ _191\"> </span>Norway<span class=\"_ _193\"> </span><span class=\"lsb4 ws17b\">Kver<span class=\"_ _1\"></span>va<span class=\"_ _9a\"> </span></span>100.00%Hitrama<span class=\"_ _0\"></span>t Farming AS<span class=\"_ _18b\"> </span>SalMar ASA<span class=\"_ _33\"> </span>Norway<span class=\"_ _193\"> </span><span class=\"lsb4 ws17b\">Kverva<span class=\"_ _c5\"> </span></span>51.00%Nekton Ha<span class=\"_ _6\"></span>vbruk AS<span class=\"_ _113\"> </span>SalMar Farming A<span class=\"_ _0\"></span>S<span class=\"_ _87\"> </span>Norwa<span class=\"_ _6\"></span>y<span class=\"_ _193\"> </span><span class=\"lsb4 ws17b\">Kverva<span class=\"_ _c5\"> </span></span>51.00%1Re<span class=\"_ _6\"></span>fsnes Laks A<span class=\"_ _0\"></span>SSalMar Farming AS<span class=\"_ _8c\"> </span>Norway<span class=\"_ _193\"> </span><span class=\"lsb4 ws17b\">Kverva<span class=\"_ _c5\"> </span></span>45.00%SalMar Aker Ocean A<span class=\"_ _0\"></span>S<span class=\"_ _2c2\"> </span>SalMar AS<span class=\"_ _0\"></span>A<span class=\"_ _191\"> </span>Norway<span class=\"_ _193\"> </span><span class=\"lsb4 ws17b\">Kver<span class=\"_ _1\"></span>va<span class=\"_ _40\"> </span></span>85.00%Ocean Farming AS<span class=\"_ _26\"> </span>SalMar Ak<span class=\"_ _6\"></span>er Ocean A<span class=\"_ _6\"></span>S<span class=\"_ _6f\"> </span>Norway<span class=\"_ _193\"> </span><span class=\"lsb4 ws17b\">Kverva<span class=\"_ _c5\"> </span></span>85.00%Mariculture A<span class=\"_ _0\"></span>S<span class=\"_ _2c3\"> </span>SalMar Aker Ocean A<span class=\"_ _0\"></span>S<span class=\"_ _6f\"> </span>Norway<span class=\"_ _193\"> </span><span class=\"lsb4 ws17b\">Kverva<span class=\"_ _c5\"> </span></span>85.00%N<span class=\"_ _6\"></span>TS AS<span class=\"_ _0\"></span>A<span class=\"_ _2c4\"> </span>SalMar AS<span class=\"_ _0\"></span>A<span class=\"_ _191\"> </span>Norway<span class=\"_ _193\"> </span>R\u00f8rvik<span class=\"_ _82\"> </span>92.93%NRS Farming AS<span class=\"_ _10d\"> </span>SalMar AS<span class=\"_ _6\"></span>A<span class=\"_ _191\"> </span>Norway<span class=\"_ _193\"> </span>Alta<span class=\"_ _2d\"> </span>100.00%NorSeaf<span class=\"_ _6\"></span>ood AS<span class=\"_ _298\"> </span>SalMar ASA<span class=\"_ _33\"> </span>Norway<span class=\"_ _193\"> </span>Botnhamn<span class=\"_ _160\"> </span>82.49%Ar<span class=\"_ _6\"></span>ctic Offshor<span class=\"_ _6\"></span>e Farming AS<span class=\"_ _2a\"> </span>SalMar ASA<span class=\"_ _33\"> </span>Norway<span class=\"_ _193\"> </span><span class=\"lsb4 ws17b\">Kverva<span class=\"_ _2c1\"> </span></span>100.00%Salmot<span class=\"_ _0\"></span>ech AS<span class=\"_ _261\"> </span>Salmonor AS<span class=\"_ _206\"> </span>Norwa<span class=\"_ _6\"></span>y<span class=\"_ _193\"> </span>Bod\u00f8<span class=\"_ _c5\"> </span>100.00%Salmonor AS<span class=\"_ _d5\"> </span>NRS Farming AS<span class=\"_ _27\"> </span>Norway<span class=\"_ _193\"> </span>R\u00f8rvik<span class=\"_ _29f\"> </span>100.00%Salmonor Sett<span class=\"_ _6\"></span>efisk A<span class=\"_ _0\"></span>S<span class=\"_ _3a\"> </span>Salmonor AS<span class=\"_ _2c\"> </span>Norway<span class=\"_ _193\"> </span>Naustbukta<span class=\"_ _2b6\"> </span>100.00%Osan Sett<span class=\"_ _6\"></span>efisk A<span class=\"_ _0\"></span>S<span class=\"_ _103\"> </span>Salmonor A<span class=\"_ _0\"></span>S<span class=\"_ _206\"> </span>Norway<span class=\"_ _193\"> </span>Kolv<span class=\"_ _6\"></span>ereid<span class=\"_ _139\"> </span>66.00%MNH Rederi A<span class=\"_ _0\"></span>S<span class=\"_ _42\"> </span>Salmonor AS<span class=\"_ _206\"> </span>Norwa<span class=\"_ _6\"></span>y<span class=\"_ _193\"> </span>R\u00f8rvik<span class=\"_ _29f\"> </span>100.00%SalmoSea AS<span class=\"_ _163\"> </span>Salmonor A<span class=\"_ _6\"></span>S<span class=\"_ _206\"> </span>Norway<span class=\"_ _e1\"> </span>R\u00f8rvik<span class=\"_ _82\"> </span>74.31%Icelandic Salmon AS<span class=\"_ _82\"> </span>SalMar A<span class=\"_ _6\"></span>SA<span class=\"_ _33\"> </span>Norway<span class=\"_ _193\"> </span><span class=\"lsb4 ws17b\">Kverva<span class=\"_ _c5\"> </span></span>51.02%Arnarlax Ehf<span class=\"_ _3d\"> </span>Icelandic Salmon A<span class=\"_ _6\"></span>S<span class=\"_ _aa\"> </span>Iceland<span class=\"_ _d\"> </span>Bildudalur<span class=\"_ _66\"> </span>51.02%Icelandic Salmon Ehf<span class=\"_ _2c5\"> </span>Arnarlax Ehf<span class=\"_ _64\"> </span>Iceland<span class=\"_ _2bc\"> </span>T<span class=\"_ _0\"></span>alknafj\u00f8r<span class=\"_ _0\"></span>dur<span class=\"_ _131\"> </span>51.02%Fjallalax Ehf<span class=\"_ _f3\"> </span>Arnarlax Ehf<span class=\"_ _64\"> </span>Iceland<span class=\"_ _d\"> </span>Bildudalur<span class=\"_ _66\"> </span>51.02%Eldisst<span class=\"_ _6\"></span>\u00f8din Isthor hf<span class=\"_ _82\"> </span>Arnarlax Ehf<span class=\"_ _64\"> </span>Iceland<span class=\"_ _d\"> </span>Thorlaksh\u00f8fn<span class=\"_ _2b6\"> </span>51.02%SalMar AS<span class=\"_ _2c6\"> </span>SalMar AS<span class=\"_ _0\"></span>A<span class=\"_ _191\"> </span>Norway<span class=\"_ _193\"> </span><span class=\"lsb4 ws17b\">Kver<span class=\"_ _1\"></span>va<span class=\"_ _9a\"> </span></span>100.00%Vikenc<span class=\"_ _0\"></span>o AS<span class=\"_ _2c7\"> </span>SalMar AS<span class=\"_ _265\"> </span>Norway<span class=\"_ _193\"> </span>Aukra<span class=\"_ _113\"> </span>51.00%SalMar Japan KK<span class=\"_ _f\"> </span>SalMar AS<span class=\"_ _15a\"> </span>Japan<span class=\"_ _54\"> </span>Japan<span class=\"_ _2c5\"> </span>100.00%SalMar Singapore PT<span class=\"_ _0\"></span>E Ltd.<span class=\"_ _ae\"> </span>SalMar A<span class=\"_ _6\"></span>S<span class=\"_ _15a\"> </span>Singapore<span class=\"_ _265\"> </span>Singapore<span class=\"_ _102\"> </span>100.00%SalMar Vietnam C<span class=\"_ _6\"></span>o., Ltd<span class=\"_ _66\"> </span>SalMar A<span class=\"_ _6\"></span>S<span class=\"_ _15a\"> </span>Vietnam<span class=\"_ _1ce\"> </span>Ho Chi Minh City<span class=\"_ _105\"> </span>100.00%SalMar-T<span class=\"_ _0\"></span>unet AS<span class=\"_ _296\"> </span>SalMar AS<span class=\"_ _6\"></span>A<span class=\"_ _191\"> </span>Norway<span class=\"_ _193\"> </span><span class=\"lsb4 ws17b\">Kverva<span class=\"_ _9a\"> </span></span>100.00%In addition, the group c<span class=\"_ _0\"></span>onsolidates Fr<span class=\"_ _6\"></span>\u00f8y A<span class=\"_ _6\"></span>SA and its subsidiaries. See Not<span class=\"_ _6\"></span>e 4.7 Discon<span class=\"_ _0\"></span>tinued operations f<span class=\"_ _6\"></span>or detailed inf<span class=\"_ _6\"></span>ormation.1 <span class=\"_ _48\"> </span>Through shar<span class=\"_ _0\"></span>eholders agreement, SalMar has established c<span class=\"_ _0\"></span>ontrol and has the po<span class=\"_ _6\"></span>wer to a<span class=\"_ _6\"></span>ffect the re<span class=\"_ _6\"></span>turn from the in<span class=\"_ _6\"></span>volv<span class=\"_ _6\"></span>ement in R<span class=\"_ _6\"></span>efsnes Laks A<span class=\"_ _0\"></span>S. For further informa<span class=\"_ _6\"></span>tion, see Not<span class=\"_ _6\"></span>e 4.5NOTE 4.5 <span class=\"_ _224\"> </span> <span class=\"_ _38\"> </span><span class=\"fsa fc4 ls0\">Business combinations</span>Acquisition and mer<span class=\"_ _6\"></span>ger of N<span class=\"_ _0\"></span>TS and NRSOn 17 Mar<span class=\"_ _6\"></span>ch 2022, <span class=\"ws3d\">SalMar</span> made <span class=\"ws3d\">a <span class=\"_ _0\"></span><span class=\"ws22\">voluntary t<span class=\"_ _0\"></span>ender offer t<span class=\"_ _0\"></span>o acquire all </span></span>outstanding shar<span class=\"_ _0\"></span>es in NTS. The accep<span class=\"_ _6\"></span>tance period for the o<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>er was from 18 Mar<span class=\"_ _0\"></span>ch to 29 April 2022. The volun<span class=\"_ _0\"></span>tary offer was c<span class=\"_ _0\"></span>onditional on amongst o<span class=\"_ _6\"></span>ther things appro<span class=\"_ _0\"></span>val by the compe<span class=\"_ _0\"></span>tition authorities in both Norwa<span class=\"_ _0\"></span>y and the EU. At the end o<span class=\"_ _6\"></span>f the acceptance period, 52.69 per cent o<span class=\"_ _6\"></span>f N<span class=\"_ _6\"></span>TSs shar<span class=\"_ _6\"></span>eholders, corr<span class=\"_ _0\"></span>esponding to 66,235,009 shar<span class=\"_ _6\"></span>es and vo<span class=\"_ _0\"></span>tes in N<span class=\"_ _6\"></span>TS, had accept<span class=\"_ _0\"></span>ed the offer<span class=\"_ _0\"></span>. A<span class=\"_ _6\"></span>t 31 December 2022, SalMar<span class=\"ws3b\"> owned 92,93 per cen<span class=\"_ _6\"></span>t of the shar<span class=\"_ _0\"></span>es in NTS. See no<span class=\"_ _0\"></span>te 4.6 for </span>further inf<span class=\"_ _6\"></span>ormation r<span class=\"_ _0\"></span>elated t<span class=\"_ _0\"></span>o the transaction. The r<span class=\"_ _6\"></span>ationale behind the acquisition was t<span class=\"_ _6\"></span>o increase v<span class=\"_ _0\"></span>alue creation in the r<span class=\"_ _6\"></span>egions where the c<span class=\"_ _0\"></span>ompanies opera<span class=\"_ _6\"></span>te and enable the r<span class=\"_ _0\"></span>ealization of s<span class=\"_ _6\"></span>yner<span class=\"_ _6\"></span>gies betw<span class=\"_ _6\"></span>een the comp<span class=\"_ _6\"></span>anies. The compan<span class=\"_ _6\"></span>ies hav<span class=\"_ _6\"></span>e sev<span class=\"_ _6\"></span>eral ov<span class=\"_ _6\"></span>erlapping industrial activities in all the ar<span class=\"_ _0\"></span>eas in which they opera<span class=\"_ _0\"></span>te, and the tr<span class=\"_ _6\"></span>ansactions c<span class=\"_ _6\"></span>ontribut<span class=\"_ _6\"></span>e to <span class=\"ws1f\">a <span class=\"_ _0\"></span><span class=\"ws22\">more e<span class=\"_ _0\"></span>fficient utilization o<span class=\"_ _0\"></span>f their </span></span>r<span class=\"_ _6\"></span>esources. This will enable impr<span class=\"_ _0\"></span>oved utiliza<span class=\"_ _6\"></span>tion of Maximum Allo<span class=\"_ _6\"></span>wa<span class=\"ws0\">-</span>ble Biomass (MAB) and site portf<span class=\"_ _0\"></span>olios, improv<span class=\"_ _6\"></span>ed utilization o<span class=\"_ _6\"></span>f smolt, harves<span class=\"_ _6\"></span>ting, and processing facilities. In par<span class=\"_ _6\"></span>allel with the volun<span class=\"_ _6\"></span>tary off<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>, <span class=\"ws3b\">a <span class=\"_ _37\"></span></span>mer<span class=\"_ _6\"></span>ger plan between <span class=\"ws3b\">SalMar<span class=\"ls0 ws0\"> </span></span>and Norway R<span class=\"_ _6\"></span>oyal Salmon (NRS) with <span class=\"ws0\">SalMar</span> as the acquiring en<span class=\"_ _6\"></span>tity was ent<span class=\"_ _0\"></span>ered int<span class=\"_ _6\"></span>o. The mer<span class=\"_ _6\"></span>ger plan was appro<span class=\"_ _6\"></span>ved by bo<span class=\"_ _0\"></span>th companies\u2019 gener<span class=\"_ _6\"></span>al meetings on 30 June 2022. The mer<span class=\"_ _6\"></span>ger was, among other things, c<span class=\"_ _6\"></span>onditional on that all c<span class=\"_ _0\"></span>onditions for the comple<span class=\"_ _0\"></span>tion of the off<span class=\"_ _0\"></span>er for had been met or waiv<span class=\"_ _6\"></span>ed. The tr<span class=\"_ _6\"></span>ansactions wer<span class=\"_ _6\"></span>e appro<span class=\"_ _6\"></span>ved by the Norw<span class=\"_ _6\"></span>egian Compe<span class=\"_ _6\"></span>tition Authority on 15 July 2022. The Eur<span class=\"_ _0\"></span>opean Commission gran<span class=\"_ _6\"></span>ted its<span class=\"_ _6\"></span> final appro<span class=\"_ _0\"></span>val on 31 October 2022.In c<span class=\"_ _6\"></span>onnection with the clearance by the Eur<span class=\"_ _0\"></span>opean Commission, <span class=\"ws3d\">SalMar<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span></span>undertook <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span><span class=\"ws26\">c<span class=\"_ _6\"></span>ommitment t<span class=\"_ _6\"></span>o dives<span class=\"_ _6\"></span>t the shares in Ar<span class=\"_ _0\"></span>ctic Fish Holding AS, </span>assumed by <span class=\"ws0\">SalMar</span> at the time o<span class=\"_ _6\"></span>f c<span class=\"_ _6\"></span>ompletion o<span class=\"_ _6\"></span>f the merger<span class=\"_ _0\"></span>.  <span class=\"ws0\">SalMar </span>undertook, with some e<span class=\"_ _0\"></span>xcep<span class=\"_ _6\"></span>tions, not t<span class=\"_ _0\"></span>o ex<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>cise any in<span class=\"_ _6\"></span>fluence or c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>ol ov<span class=\"_ _6\"></span>er Ar<span class=\"_ _6\"></span>ctic Fish in the period from c<span class=\"_ _0\"></span>ompletion of the mer<span class=\"_ _0\"></span>ger until <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span><span class=\"ws22\">disposal was c<span class=\"_ _6\"></span>omplet<span class=\"_ _6\"></span>ed. The shar<span class=\"_ _6\"></span>es repr<span class=\"_ _0\"></span>esent<span class=\"_ _6\"></span>ed appro<span class=\"_ _0\"></span>ximately </span>51.28 per cent o<span class=\"_ _6\"></span>f the shar<span class=\"_ _6\"></span>es and vo<span class=\"_ _6\"></span>tes in Ar<span class=\"_ _0\"></span>ctic Fish. The sales transac<span class=\"ls0 ws0\">-</span>tion of the shar<span class=\"_ _0\"></span>es was complet<span class=\"_ _0\"></span>ed on 29 December 2022, with at to<span class=\"_ _6\"></span>tal c<span class=\"_ _6\"></span>ontribution ne<span class=\"_ _6\"></span>t of tr<span class=\"_ _0\"></span>ansaction cost amoun<span class=\"_ _6\"></span>ted t<span class=\"_ _0\"></span>o NOK 1 860 million. The mer<span class=\"_ _6\"></span>ger with NRS was comple<span class=\"_ _6\"></span>ted on 7 No<span class=\"_ _0\"></span>vember 2022. The share<span class=\"_ _6\"></span><span class=\"ls0 ws0\">-</span>holders of NRS r<span class=\"_ _0\"></span>eceived <span class=\"ws0\">a </span>merger c<span class=\"_ _0\"></span>onsidera<span class=\"_ _6\"></span>tion consis<span class=\"_ _0\"></span>ting of <span class=\"ws0\">a cash </span>c<span class=\"_ _6\"></span>onsidera<span class=\"_ _0\"></span>tion of NOK 3 104 million, and <span class=\"ws1f\">a <span class=\"_ _0\"></span><span class=\"ws22\">total shar<span class=\"_ _0\"></span>e consider<span class=\"_ _0\"></span>ation of </span></span>NOK <span class=\"_ _0\"></span><span class=\"ws26\">5 884 million. The share c<span class=\"_ _6\"></span>onsidera<span class=\"_ _0\"></span>tion consisting o<span class=\"_ _6\"></span>f 17,851,550 </span>shar<span class=\"_ _6\"></span>es valued a<span class=\"_ _6\"></span>t <span class=\"ws0\">a <span class=\"_ _1\"></span></span>shar<span class=\"_ _6\"></span>e price of NOK 329,60 which r<span class=\"_ _0\"></span>epresents the shar<span class=\"_ _6\"></span>e price at the time o<span class=\"_ _6\"></span>f comple<span class=\"_ _0\"></span>tion of the merger<span class=\"_ _0\"></span>. In acc<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>dance with the merger plan, NRS c<span class=\"_ _0\"></span>ompleted immedia<span class=\"_ _0\"></span>tely prior to the mer<span class=\"_ _0\"></span>ger the agreed acquisition o<span class=\"_ _6\"></span>f SalmoNor from N<span class=\"_ _0\"></span>TS, with settlemen<span class=\"_ _6\"></span>t in cash and NRS shar<span class=\"_ _6\"></span>es. T<span class=\"_ _c\"></span>otal cash c<span class=\"_ _6\"></span>onsidera<span class=\"_ _6\"></span>tion in the tr<span class=\"_ _6\"></span>ansaction was NOK 1 713 million. Of the to<span class=\"_ _0\"></span>tal consider<span class=\"_ _6\"></span>ation under the mer<span class=\"_ _6\"></span>ger NOK 2 380 million of the mer<span class=\"_ _6\"></span>ger cash consider<span class=\"_ _0\"></span>ation was paid to N<span class=\"_ _0\"></span>TS, in addition NTS r<span class=\"_ _0\"></span>eceived 13,691,960 of the t<span class=\"_ _6\"></span>otal 17,851,550 c<span class=\"_ _0\"></span>onsidera<span class=\"_ _6\"></span>tion shares. Further<span class=\"_ _0\"></span>, the cash c<span class=\"_ _6\"></span>onsidera<span class=\"_ _6\"></span>tion of NOK 1 713 million was paid fr<span class=\"_ _0\"></span>om NRS to N<span class=\"_ _6\"></span>TS in c<span class=\"_ _6\"></span>onnection with the acquisition of 100 per cen<span class=\"_ _6\"></span>t of the shar<span class=\"_ _0\"></span>es in SalmoNor<span class=\"_ _6\"></span>. The to<span class=\"_ _6\"></span>tal cash consider<span class=\"_ _0\"></span>ation to N<span class=\"_ _0\"></span>TS is as such NOK 4 093 million. In addition, N<span class=\"_ _6\"></span>TS will own 13,697,303 <span class=\"ws0\">SalMar</span> shar<span class=\"_ _0\"></span>es. The <span class=\"_ _0\"></span>SalMar<span class=\"ws26\"> shares owned by N<span class=\"_ _0\"></span>TS wer<span class=\"_ _6\"></span>e valua<span class=\"_ _6\"></span>ted t<span class=\"_ _6\"></span>o NOK 4 513 million </span>at the time o<span class=\"_ _6\"></span>f the mer<span class=\"_ _6\"></span>ger. The shar<span class=\"_ _0\"></span>es are tr<span class=\"_ _6\"></span>eat<span class=\"_ _0\"></span>ed as treasury shar<span class=\"_ _6\"></span>es in the <span class=\"ws0\">SalMar</span> group, wher<span class=\"_ _0\"></span>e NOK 2 378 million reduces the the equity attributable t<span class=\"_ _6\"></span>o shar<span class=\"_ _6\"></span>eholders in <span class=\"ws0\">SalMar</span>, and NOK 2 135 r<span class=\"_ _0\"></span>educes the non-c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling int<span class=\"_ _0\"></span>erest a<span class=\"_ _6\"></span>t the dat<span class=\"_ _0\"></span>e of acquisition. The volun<span class=\"_ _6\"></span>tary off<span class=\"_ _0\"></span>er was comple<span class=\"_ _6\"></span>ted 10 No<span class=\"_ _6\"></span>vember 2022. The t<span class=\"_ _6\"></span>otal cash c<span class=\"_ _6\"></span>onsidera<span class=\"_ _6\"></span>tion payable in the tr<span class=\"_ _0\"></span>ansaction was NOK 1 807 million, and to<span class=\"_ _0\"></span>tal share c<span class=\"_ _6\"></span>onsidera<span class=\"_ _0\"></span>tion amounts to NOK 3 215 million. The shar<span class=\"_ _0\"></span>e c<span class=\"_ _6\"></span>onsidera<span class=\"_ _6\"></span>tion c<span class=\"_ _6\"></span>onsist<span class=\"_ _6\"></span>ed of t<span class=\"_ _6\"></span>otal o<span class=\"_ _0\"></span>f 9,487,371 new <span class=\"ws2b\">SalMar</span> shares v<span class=\"_ _6\"></span>alu<span class=\"ls0 ws0\">-</span>at<span class=\"_ _0\"></span>ed at <span class=\"ws27\">a <span class=\"_ _6\"></span><span class=\"ws26\">shar<span class=\"_ _6\"></span>e price of NOK 338,87 which r<span class=\"_ _0\"></span>epresent v<span class=\"_ _6\"></span>olume-weigh<span class=\"_ _6\"></span>ted </span></span>av<span class=\"_ _6\"></span>erage price the las<span class=\"_ _6\"></span>t 3 tr<span class=\"_ _6\"></span>ading days be<span class=\"_ _6\"></span>for<span class=\"_ _0\"></span>e 31 October 2022. From the time o<span class=\"_ _0\"></span>f completion o<span class=\"_ _6\"></span>f the off<span class=\"_ _0\"></span>er, <span class=\"ws1d\">SalMar</span> achie<span class=\"_ _6\"></span>ved c<span class=\"_ _0\"></span>ontrol ov<span class=\"_ _6\"></span>er N<span class=\"_ _6\"></span>TS.  Upon c<span class=\"_ _6\"></span>ompletion o<span class=\"_ _6\"></span>f the off<span class=\"_ _0\"></span>er, NRS was mer<span class=\"_ _6\"></span>ged int<span class=\"_ _6\"></span>o <span class=\"ws3c\">SalMar<span class=\"ls0 ws0\"> </span></span>and <span class=\"_ _6\"></span>SalMar<span class=\"ws32\"> has assumed all assets, righ<span class=\"_ _6\"></span>ts and obligations in NRS. For </span>acc<span class=\"_ _6\"></span>ounting purposes, the tr<span class=\"_ _0\"></span>ansactions has been treat<span class=\"_ _0\"></span>ed  as <span class=\"ws3d\">a <span class=\"_ _6\"></span>business </span>c<span class=\"_ _6\"></span>ombination and the c<span class=\"_ _6\"></span>ompanies will be c<span class=\"_ _6\"></span>onsolidat<span class=\"_ _6\"></span>ed int<span class=\"_ _6\"></span>o the SalMar group with<span class=\"_ _6\"></span> eff<span class=\"_ _0\"></span>ect from 1 Nov<span class=\"_ _6\"></span>ember 2022. Shar<span class=\"_ _6\"></span>es in <span class=\"ws3c\">SalMar</span> owned<span class=\"_ _6\"></span> by N<span class=\"_ _6\"></span>TS has been, as mentioned abo<span class=\"_ _6\"></span>ve, tr<span class=\"_ _0\"></span>eated as tr<span class=\"_ _0\"></span>easury shares in the SalMar<span class=\"wsfe\"> Group. The Gr<span class=\"_ _0\"></span>oup has elected to measur<span class=\"_ _0\"></span>e the non-con<span class=\"_ _6\"></span>trolling </span>int<span class=\"_ _0\"></span>erests in the acquir<span class=\"_ _0\"></span>ee at fair value. T<span class=\"_ _c\"></span>otal acquisition and mer<span class=\"_ _0\"></span>ger c<span class=\"_ _6\"></span>osts of NOK 82,2 million ha<span class=\"_ _0\"></span>ve been rec<span class=\"_ _0\"></span>ognised as other oper<span class=\"_ _6\"></span>ating e<span class=\"_ _6\"></span>xpenses in the income s<span class=\"_ _6\"></span>tat<span class=\"_ _0\"></span>ement. The starting poin<span class=\"_ _6\"></span>t for the tr<span class=\"_ _0\"></span>ansactions was the voluntary o<span class=\"_ _6\"></span>ffer made for all outs<span class=\"_ _6\"></span>tanding shares in N<span class=\"_ _0\"></span>TS on 17 Mar<span class=\"_ _6\"></span>ch 2022, as well as the subsequent decision t<span class=\"_ _6\"></span>o mer<span class=\"_ _6\"></span>ge <span class=\"ws0\">SalMar</span> and NRS. The mer<span class=\"_ _6\"></span>ger was c<span class=\"_ _6\"></span>on<span class=\"ws0\">-</span>ditional on the off<span class=\"_ _0\"></span>er being complet<span class=\"_ _0\"></span>ed and this has been the starting point f<span class=\"_ _6\"></span>or valua<span class=\"_ _6\"></span>tion assessments o<span class=\"_ _0\"></span>f assets and liabilities resolutions associat<span class=\"_ _0\"></span>ed with the offer and the mer<span class=\"_ _0\"></span>ger. For t<span class=\"_ _0\"></span>echnical reasons, the tr<span class=\"_ _6\"></span>ansactions wer<span class=\"_ _6\"></span>e comple<span class=\"_ _0\"></span>ted sequentially with some da<span class=\"_ _6\"></span>ys in between. For acc<span class=\"_ _6\"></span>ounting purposes, t<span class=\"_ _6\"></span>he to<span class=\"_ _6\"></span>tal c<span class=\"_ _6\"></span>onsidera<span class=\"_ _0\"></span>tion for the off<span class=\"_ _0\"></span>er and the mer<span class=\"_ _6\"></span>ger will be the basis for the pur<span class=\"_ _0\"></span>chase price allocation. The fair values o<span class=\"_ _6\"></span>f the identifiable asse<span class=\"_ _6\"></span>ts and liabilities of N<span class=\"_ _0\"></span>TS Group and NRS Group as a<span class=\"_ _0\"></span>t the date o<span class=\"_ _6\"></span>f acquisition and merger ar<span class=\"_ _0\"></span>e as follows. The pur<span class=\"_ _6\"></span>chase price allocation is no<span class=\"_ _6\"></span>t c<span class=\"_ _6\"></span>onsidered t<span class=\"_ _0\"></span>o be final.Acquisition's eff<span class=\"_ _0\"></span>ect on the Fair value r<span class=\"_ _6\"></span>ec<span class=\"_ _6\"></span>ognised balance sheet (NOK 1,000):on acquisitionAssetsLicenses<span class=\"_ _2c8\"> </span>7,265,892Property<span class=\"_ _6\"></span>, plant &amp; equipmen<span class=\"_ _6\"></span>t<span class=\"_ _13e\"> </span>12,485,211Right-o<span class=\"_ _6\"></span>f-use assets<span class=\"_ _2b5\"> </span>1,058,557Biological assets and o<span class=\"_ _6\"></span>ther inv<span class=\"_ _6\"></span>ent<span class=\"_ _6\"></span>ory<span class=\"_ _2c9\"> </span>3,488,894Inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>t in associat<span class=\"_ _6\"></span>es<span class=\"_ _197\"> </span>1,145,505Inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>t in SalMar shares (tr<span class=\"_ _0\"></span>easury shares)<span class=\"_ _2ca\"> </span>4,512,870Other financial inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>ts<span class=\"_ _143\"> </span>2,025,600T<span class=\"_ _0\"></span>rade r<span class=\"_ _6\"></span>eceivables and o<span class=\"_ _6\"></span>ther curr<span class=\"_ _6\"></span>ent r<span class=\"_ _6\"></span>eceivables<span class=\"_ _2cb\"> </span>824,274Cash and cash equivalen<span class=\"_ _6\"></span>ts<span class=\"_ _7a\"> </span>3,296,943T<span class=\"_ _c\"></span>otal identifiable asse<span class=\"_ _6\"></span>ts at fair v<span class=\"_ _6\"></span>alue<span class=\"_ _164\"> </span><span class=\"ff4\">36,103,746</span>LiabilitiesDef<span class=\"_ _0\"></span>erred tax liabilities<span class=\"_ _211\"> </span>2,209,785Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est-bearing liabilities<span class=\"_ _2cc\"> </span>14,199,097T<span class=\"_ _0\"></span>rade payables<span class=\"_ _2b7\"> </span>1,085,716Other curren<span class=\"_ _0\"></span>t liabilities<span class=\"_ _253\"> </span>416,228T<span class=\"_ _c\"></span>otal identifiable liabilities a<span class=\"_ _6\"></span>t fair value<span class=\"_ _df\"> </span><span class=\"ff4\">17,910,826</span>T<span class=\"_ _c\"></span>otal identifiable ne<span class=\"_ _0\"></span>t assets a<span class=\"_ _6\"></span>t fair value<span class=\"_ _2cd\"> </span>18,192,920Non-con<span class=\"_ _0\"></span>trolling int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _6\"></span>alue<span class=\"_ _4c\"> </span>-6,268,346Goodwill<span class=\"_ _2ce\"> </span>2,085,214T<span class=\"_ _c\"></span>otal c<span class=\"_ _6\"></span>onsidera<span class=\"_ _0\"></span>tion<span class=\"_ _1b1\"> </span>14,009,788Purchase c<span class=\"_ _0\"></span>onsidera<span class=\"_ _6\"></span>tion<span class=\"_ _28\"> </span>Acquisition NTS<span class=\"_ _71\"> </span>Merger NRS<span class=\"_ _f9\"> </span>T<span class=\"_ _0\"></span>o<span class=\"_ _6\"></span>talShares issued<span class=\"_ _2cf\"> </span>3,214,959<span class=\"_ _72\"> </span>5,883,871<span class=\"_ _72\"> </span>9,098,830Cash consider<span class=\"_ _0\"></span>ation<span class=\"_ _3d\"> </span>1,807,393<span class=\"_ _fd\"> </span>3,103,565<span class=\"_ _72\"> </span>4,910,958T<span class=\"_ _c\"></span>otal c<span class=\"_ _6\"></span>onsidera<span class=\"_ _0\"></span>tion<span class=\"_ _144\"> </span>5,022,352<span class=\"_ _68\"> </span>8,987,436<span class=\"_ _b5\"> </span>14,009,788The goodwill of NOK 2 085 million c<span class=\"_ _0\"></span>omprises both of the v<span class=\"_ _6\"></span>alue of e<span class=\"_ _0\"></span>xpected syner<span class=\"_ _0\"></span>gies arising from the acquisition which is not separ<span class=\"_ _0\"></span>ately r<span class=\"_ _0\"></span>ecognised with NOK 1 296 million, and t<span class=\"_ _0\"></span>echnical goodwill of NOK 789 million r<span class=\"_ _6\"></span>ecognised due t<span class=\"_ _6\"></span>o def<span class=\"_ _0\"></span>erred tax on the e<span class=\"_ _6\"></span>x<span class=\"_ _0\"></span>cess value identified f<span class=\"_ _6\"></span>or licenses comput<span class=\"_ _0\"></span>ed with statut<span class=\"_ _6\"></span>ory tax r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e in Norway o<span class=\"_ _6\"></span>f 22%. Goodwill is allocat<span class=\"_ _0\"></span>ed to the segments Farming Cen<span class=\"_ _6\"></span>tral Norwa<span class=\"_ _0\"></span>y and Farming Northern Norway. Goodwill is no<span class=\"_ _0\"></span>t deductible for income tax purposes.From the da<span class=\"_ _0\"></span>te of acquisition the c<span class=\"_ _0\"></span>ompanies in NTS and NRS c<span class=\"_ _0\"></span>ontributed NOK 1 405,1 millon o<span class=\"_ _6\"></span>f r<span class=\"_ _6\"></span>ev<span class=\"_ _6\"></span>enue and a <span class=\"ws76\">operational EBIT with NOK 208,9 million. The pr<span class=\"_ _0\"></span>ofit bef<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>e tax from c<span class=\"_ _0\"></span>ontinuing opera<span class=\"_ _0\"></span>tions of the Group </span>has been negativ<span class=\"_ _6\"></span>ely aff<span class=\"_ _0\"></span>ected with NOK 188,3 million from the acquir<span class=\"_ _0\"></span>ed companies in the period. If the c<span class=\"_ _6\"></span>ombination had tak<span class=\"_ _6\"></span>en place at the beginning o<span class=\"_ _0\"></span>f the year, r<span class=\"_ _0\"></span>evenue fr<span class=\"_ _0\"></span>om continuing oper<span class=\"_ _0\"></span>ations would ha<span class=\"_ _6\"></span>ve been NOK 26 702,8 millions, oper<span class=\"_ _6\"></span>ational EBIT NOK 5 067,7 million and pr<span class=\"_ _6\"></span>ofit be<span class=\"_ _6\"></span>for<span class=\"_ _0\"></span>e tax from c<span class=\"_ _6\"></span>ontinuing oper<span class=\"_ _6\"></span>ations f<span class=\"_ _6\"></span>or the Group w<span class=\"_ _6\"></span>ould hav<span class=\"_ _6\"></span>e been NOK 5 864,8 million. Eldisst<span class=\"_ _6\"></span>\u00f8din Isthor Eh<span class=\"_ _6\"></span>f (Isthor)With eff<span class=\"_ _0\"></span>ect from 17 Augus<span class=\"_ _6\"></span>t 2022, the Group acquir<span class=\"_ _0\"></span>ed 50% of the shar<span class=\"_ _6\"></span>es in the smolt facility Isthor in Iceland. The tr<span class=\"_ _6\"></span>ansaction has been appr<span class=\"_ _6\"></span>ov<span class=\"_ _6\"></span>ed by the Icelandic C<span class=\"_ _6\"></span>ompetition A<span class=\"_ _6\"></span>uthorities. Prior to<span class=\"_ _6\"></span> the tr<span class=\"_ _6\"></span>ansaction <span class=\"_ _37\"></span>SalMar Gr<span class=\"_ _6\"></span>oup indirectly o<span class=\"_ _0\"></span>wned 25.51% of the shares in Is<span class=\"_ _6\"></span>thor thr<span class=\"_ _6\"></span>ough <span class=\"ws3b\">SalMar</span>s 51.02% ownership in Icelandic Salmon A<span class=\"_ _0\"></span>S. Icelandic Salmon AS o<span class=\"_ _6\"></span>wns 100% of the shar<span class=\"_ _0\"></span>es in Arnarlax Ehf<span class=\"_ _0\"></span>, which owns the shar<span class=\"_ _0\"></span>es in Isthor. A<span class=\"_ _0\"></span>fter the tr<span class=\"_ _0\"></span>ansaction, Arnarlax Ehf owns 100% o<span class=\"_ _0\"></span>f the shares in Isthor<span class=\"_ _0\"></span>.The Group'<span class=\"_ _c\"></span><span class=\"ws25\">s <span class=\"ws26\">holdings prior t<span class=\"_ _0\"></span>o the acquisition date, ar<span class=\"_ _0\"></span>e remeasur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _6\"></span>alue at time c<span class=\"_ _0\"></span>ontrol is ob<span class=\"_ _0\"></span>tained.<span class=\"_ _1\"></span> </span></span>The fair value o<span class=\"_ _6\"></span>f the equity int<span class=\"_ _0\"></span>erest is NOK 107,2 millions, and <span class=\"ws0\">a <span class=\"_ _0\"></span><span class=\"wsd5\">gain of NOK 90,8 millions is r<span class=\"_ _6\"></span>ec<span class=\"_ _6\"></span>ognised </span></span>as other financial it<span class=\"_ _0\"></span>ems in the profit or loss in the period. A<span class=\"_ _0\"></span>fter the tr<span class=\"_ _6\"></span>ansaction the Group o<span class=\"_ _6\"></span>wns 100% of the shar<span class=\"_ _0\"></span>es in Isthor. The purpose o<span class=\"_ _6\"></span>f the tr<span class=\"_ _6\"></span>ansaction is to incr<span class=\"_ _6\"></span>ease the flexibility in siz<span class=\"_ _6\"></span>e of smolt and incr<span class=\"_ _0\"></span>eased number of smolt supporting the c<span class=\"_ _6\"></span>ompany'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"_ _0\"></span>growth </span>plans. For acc<span class=\"_ _6\"></span>ounting purposes, the tr<span class=\"_ _0\"></span>ansaction will be trea<span class=\"_ _6\"></span>ted as <span class=\"ws0\">a </span>business combina<span class=\"_ _0\"></span>tion with effect from the acquisition da<span class=\"_ _0\"></span>te. No mat<span class=\"_ _6\"></span>erial e<span class=\"_ _6\"></span>xternal tr<span class=\"_ _0\"></span>ansaction costs w<span class=\"_ _6\"></span>ere incurr<span class=\"_ _0\"></span>ed in the connection with the acquisition. As part of the acquisition agr<span class=\"_ _0\"></span>eement, the Group r<span class=\"_ _0\"></span>epaid to the former o<span class=\"_ _6\"></span>wners <span class=\"ws0\">a <span class=\"_ _1\"></span></span>liability amounting t<span class=\"_ _0\"></span>o NOK 43,4 million. The r<span class=\"_ _6\"></span>epaymen<span class=\"_ _6\"></span>t has been comple<span class=\"_ _0\"></span>ted in the period. The fair values o<span class=\"_ _6\"></span>f the identifiable asse<span class=\"_ _6\"></span>ts and liabilities of Is<span class=\"_ _6\"></span>thor as at the da<span class=\"_ _6\"></span>te o<span class=\"_ _0\"></span>f acquisition are as follo<span class=\"_ _0\"></span>ws:Acquisition's eff<span class=\"_ _0\"></span>ect on the balance sheet (NOK 1,000):<span class=\"_ _266\"> </span>Fair value rec<span class=\"_ _0\"></span>ognised on acquisitionProperty<span class=\"_ _6\"></span>, plant &amp; equipmen<span class=\"_ _6\"></span>t<span class=\"_ _7a\"> </span>196,657Curren<span class=\"_ _0\"></span>t assets<span class=\"_ _1a1\"> </span>533Def<span class=\"_ _0\"></span>erred tax<span class=\"_ _1d8\"> </span>-12,307Non-curren<span class=\"_ _0\"></span>t liabilities<span class=\"_ _236\"> </span>-48,576Other curren<span class=\"_ _0\"></span>t liabilities<span class=\"_ _156\"> </span>-14,105Net iden<span class=\"_ _0\"></span>tifiable assets and liabilities<span class=\"_ _2d0\"> </span>122,201Goodwill<span class=\"_ _2d1\"> </span>155,952Fair value o<span class=\"_ _6\"></span>f int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>compan<span class=\"_ _0\"></span>y long-term liability<span class=\"_ _26f\"> </span>-63,806Fair value o<span class=\"_ _6\"></span>f the inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>t at -107,174the time of acquisitionCash c<span class=\"_ _6\"></span>onsidera<span class=\"_ _0\"></span>tion<span class=\"_ _2d2\"> </span>107,1732021 \u2013 Business c<span class=\"_ _6\"></span>ombinationsNekton Ha<span class=\"_ _6\"></span>vbruk ASWith eff<span class=\"_ _0\"></span>ect from 1 July 2021, the Group agr<span class=\"_ _0\"></span>eed to acquir<span class=\"_ _6\"></span>e 51 per cent o<span class=\"_ _6\"></span>f the shares in Nekt<span class=\"_ _0\"></span>on Havbruk A<span class=\"_ _6\"></span>S. The purpose of the tr<span class=\"_ _0\"></span>ansaction was to expand the Gr<span class=\"_ _0\"></span>oup'<span class=\"_ _6\"></span><span class=\"ws0\">s <span class=\"ws77\">production o<span class=\"_ _6\"></span>f harves<span class=\"_ _6\"></span>table fish. Nekton </span></span>Havbruk A<span class=\"_ _0\"></span>S ownes two licenses f<span class=\"_ _6\"></span>or production o<span class=\"_ _6\"></span>f A<span class=\"_ _0\"></span>tlantic salmon, including <span class=\"ws25\">a <span class=\"_ _0\"></span><span class=\"ws22\">time limited demons<span class=\"_ _6\"></span>tra<span class=\"_ _6\"></span>tion </span></span>license in Centr<span class=\"_ _0\"></span>al Norway, in t<span class=\"_ _6\"></span>otal MAB 1,568 t<span class=\"_ _6\"></span>onnes. For acc<span class=\"_ _6\"></span>ounting purposes, the tr<span class=\"_ _0\"></span>ansaction has been tr<span class=\"_ _6\"></span>eat<span class=\"_ _6\"></span>ed as <span class=\"ws0\">a </span>business c<span class=\"_ _0\"></span>ombination, with the non-c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>olling inter<span class=\"_ _0\"></span>est assessed at fair v<span class=\"_ _6\"></span>alue. No mat<span class=\"_ _6\"></span>erial e<span class=\"_ _6\"></span>xternal tr<span class=\"_ _0\"></span>ansaction costs w<span class=\"_ _6\"></span>ere incurr<span class=\"_ _0\"></span>ed in connection with the acquisition. Asse<span class=\"_ _6\"></span>ts and liablities rec<span class=\"_ _0\"></span>og<span class=\"ws0\">-</span>nised as <span class=\"ws0\">a <span class=\"_ _6\"></span><span class=\"wsde\">r<span class=\"_ _6\"></span>esult of the acquisition ar<span class=\"_ _0\"></span>e as follows. The pur<span class=\"_ _0\"></span>chase price allocation is consider<span class=\"_ _0\"></span>ed to be final.</span></span>Acquisition's eff<span class=\"_ _0\"></span>ect on the balance sheet (NOK 1,000):<span class=\"_ _266\"> </span>Fair value rec<span class=\"_ _0\"></span>ognised on acquisitionIntangible asse<span class=\"_ _6\"></span>ts<span class=\"_ _2d3\"> </span>120,000Property<span class=\"_ _6\"></span>, plant &amp; equipmen<span class=\"_ _6\"></span>t<span class=\"_ _2aa\"> </span>14,292Inv<span class=\"_ _6\"></span>ent<span class=\"_ _6\"></span>ory and biological assets<span class=\"_ _143\"> </span>52,480Curren<span class=\"_ _0\"></span>t assets<span class=\"_ _2d4\"> </span>95,036Def<span class=\"_ _0\"></span>erred tax assets/liabilities<span class=\"_ _271\"> </span>1,186Non-curren<span class=\"_ _0\"></span>t liabilities<span class=\"_ _1ea\"> </span>-2,303Curren<span class=\"_ _0\"></span>t liabilities<span class=\"_ _2d5\"> </span>-161,538Net iden<span class=\"_ _0\"></span>tifiable assets and liabilities<span class=\"_ _2d0\"> </span>119,154Goodwill<span class=\"_ _2d6\"> </span>37,709Non-con<span class=\"_ _0\"></span>trolling int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>ests<span class=\"_ _122\"> </span>-76,863Cash c<span class=\"_ _6\"></span>onsidera<span class=\"_ _0\"></span>tion<span class=\"_ _2d7\"> </span>80,000Ref<span class=\"ls0 ws0\">snes Laks A<span class=\"_ _6\"></span>S</span>With eff<span class=\"_ _0\"></span>ect from 25 Augus<span class=\"_ _6\"></span>t 2021 the Group agr<span class=\"_ _0\"></span>eed to acquir<span class=\"_ _6\"></span>e 45% of the shar<span class=\"_ _0\"></span>es in Ref<span class=\"_ _6\"></span>snes Laks AS through <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span><span class=\"wsde\">combina<span class=\"_ _0\"></span>tion of share pur<span class=\"_ _0\"></span>chase and privat<span class=\"_ _0\"></span>e placement. The tr<span class=\"_ _6\"></span>ansaction has been appro<span class=\"_ _6\"></span>ved by </span>the Norwegain C<span class=\"_ _6\"></span>ompetition A<span class=\"_ _6\"></span>uthorities. The purpose of the tr<span class=\"_ _0\"></span>ansaction was to expand the Gr<span class=\"_ _0\"></span>oup'<span class=\"_ _6\"></span><span class=\"ws1f\">s <span class=\"_ _0\"></span><span class=\"lsb5 ws52\">p<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span><span class=\"ls0 ws0\">-</span></span></span>duction of harv<span class=\"_ _6\"></span>estable fish. A<span class=\"_ _0\"></span>t the acquistion R<span class=\"_ _6\"></span>ef<span class=\"_ _6\"></span>snes Laks AS o<span class=\"_ _0\"></span>wnes five licenses for pr<span class=\"_ _6\"></span>oduction of A<span class=\"_ _0\"></span>tlantic salmon, including <span class=\"ws0\">a <span class=\"_ _6\"></span><span class=\"ws69\">time limited demons<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>ation license in Cen<span class=\"_ _6\"></span>tral Norwa<span class=\"_ _0\"></span>y, in to<span class=\"_ _6\"></span>tal 3,932 tonnes </span></span>MAB. Through shar<span class=\"_ _0\"></span>eholder agreemen<span class=\"_ _6\"></span>ts, <span class=\"ws0\">SalMar</span> has established c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>ol and has the power to a<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ect the r<span class=\"_ _6\"></span>eturn fr<span class=\"_ _6\"></span>om the inv<span class=\"_ _6\"></span>olvemen<span class=\"_ _6\"></span>t in Re<span class=\"_ _0\"></span>fsnes Laks AS. Based on this, the c<span class=\"_ _0\"></span>ompany is c<span class=\"_ _6\"></span>onsolidat<span class=\"_ _0\"></span>ed into the SalMar<span class=\"ws4b\"> Gr<span class=\"_ _0\"></span>oup from the time of acquisition, which is de<span class=\"_ _0\"></span>fined as the Competition A<span class=\"_ _6\"></span>uthority'<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws4b\">time for </span></span></span>appro<span class=\"_ _0\"></span>val of the tr<span class=\"_ _6\"></span>ansaction. For acc<span class=\"_ _0\"></span>ounting purposes, the transaction has been tr<span class=\"_ _0\"></span>eated as <span class=\"ws0\">a business </span>c<span class=\"_ _6\"></span>ombination, with the non-c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>olling inter<span class=\"_ _0\"></span>est assessed at fair v<span class=\"_ _6\"></span>alue. Assets and liablities r<span class=\"_ _0\"></span>ecognised as a r<span class=\"_ _6\"></span>esult of the acquisition ar<span class=\"_ _6\"></span>e as follo<span class=\"_ _0\"></span>ws. The purchase price allocation is c<span class=\"_ _0\"></span>onsidered t<span class=\"_ _6\"></span>o be final.Acquisition's eff<span class=\"_ _0\"></span>ect on the balance sheet (NOK 1,000):<span class=\"_ _266\"> </span>Fair value rec<span class=\"_ _0\"></span>ognised on acquisitionIntangible asse<span class=\"_ _6\"></span>ts<span class=\"_ _2d8\"> </span>1,250,000Property<span class=\"_ _6\"></span>, plant &amp; equipmen<span class=\"_ _6\"></span>t<span class=\"_ _7a\"> </span>111,661Other non-curren<span class=\"_ _0\"></span>t assets<span class=\"_ _24d\"> </span>11,138Inv<span class=\"_ _6\"></span>ent<span class=\"_ _6\"></span>ory and biological assets<span class=\"_ _2a8\"> </span>187,789Other curren<span class=\"_ _0\"></span>t assets<span class=\"_ _2d2\"> </span>345,078Def<span class=\"_ _0\"></span>erred tax assets/liabilities<span class=\"_ _13d\"> </span>-306,942Non-curren<span class=\"_ _0\"></span>t liabilities<span class=\"_ _1e9\"> </span>-344,970Curren<span class=\"_ _0\"></span>t liabilities<span class=\"_ _20e\"> </span>-63,201Net iden<span class=\"_ _0\"></span>tifiable assets and liabilities<span class=\"_ _b0\"> </span>1,190,554Goodwill<span class=\"_ _2d1\"> </span>287,224Non-con<span class=\"_ _0\"></span>trolling int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>ests<span class=\"_ _2b9\"> </span>-812,778Cash c<span class=\"_ _6\"></span>onsidera<span class=\"_ _0\"></span>tion<span class=\"_ _2d2\"> </span>665,000NOTE 4.<span class=\"_ _0\"></span>6 <span class=\"_ _1d\"> </span> <span class=\"_ _44\"> </span><span class=\"fsa fc4 ls0\">Non-<span class=\"_ _1\"></span>controlling interests</span>Non-c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>olling interes<span class=\"_ _0\"></span>ts relating t<span class=\"_ _6\"></span>o subsidiariesNon-c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling Non-c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling Non-c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling inter<span class=\"_ _6\"></span>ests accumula<span class=\"_ _6\"></span>ted<span class=\"ws0\"> </span>Non-c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling Share o<span class=\"_ _6\"></span>f pro<span class=\"_ _0\"></span>fit Equity transactions inter<span class=\"_ _6\"></span>ests accumula<span class=\"_ _6\"></span>ted<span class=\"ws0\"> </span>inter<span class=\"_ _6\"></span>ests <span class=\"_ _1b6\"></span> share o<span class=\"_ _6\"></span>f equity inter<span class=\"_ _6\"></span>ests fr<span class=\"_ _6\"></span>om allocated t<span class=\"_ _6\"></span>o non-OCI allocated t<span class=\"_ _6\"></span>o non-allocated t<span class=\"_ _6\"></span>o non-Other changes in non-share o<span class=\"_ _6\"></span>f equity 31 December 2022shareholding1 Jan business c<span class=\"_ _6\"></span>ombination c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling inter<span class=\"_ _6\"></span>ests c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling inter<span class=\"_ _6\"></span>ests c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling inter<span class=\"_ _6\"></span>ests c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling inter<span class=\"_ _6\"></span>ests 31 Dec Re<span class=\"_ _6\"></span>fsnes Laks A<span class=\"_ _0\"></span>S<span class=\"_ _9d\"> </span>55.00%<span class=\"_ _106\"> </span>823,237<span class=\"_ _260\"> </span>0<span class=\"_ _15\"> </span>63,655<span class=\"_ _dc\"> </span>0<span class=\"_ _1bd\"> </span>-22,000<span class=\"_ _260\"> </span>0<span class=\"_ _106\"> </span>864,892Nekton Ha<span class=\"_ _6\"></span>vbruk AS<span class=\"_ _188\"> </span>49.00%<span class=\"_ _15\"> </span>84,115<span class=\"_ _dc\"> </span>0<span class=\"_ _1fc\"> </span>17,858<span class=\"_ _dc\"> </span>0<span class=\"_ _260\"> </span>0<span class=\"_ _260\"> </span>0<span class=\"_ _106\"> </span>101,973SalMar Aker Ocean A<span class=\"_ _0\"></span>S<span class=\"_ _54\"> </span>15.00%<span class=\"_ _106\"> </span>238,830<span class=\"_ _260\"> </span>0<span class=\"_ _1bd\"> </span>-17,390<span class=\"_ _dc\"> </span>0<span class=\"_ _2d9\"> </span>3,426<span class=\"_ _260\"> </span>0<span class=\"_ _106\"> </span>224,866Icelandic Salmon A<span class=\"_ _6\"></span>S<span class=\"_ _22\"> </span>48.98%<span class=\"_ _1ce\"> </span>960,678<span class=\"_ _dc\"> </span>0<span class=\"_ _106\"> </span>188,180<span class=\"_ _15\"> </span>61,143<span class=\"_ _55\"> </span>181<span class=\"_ _dc\"> </span>0<span class=\"_ _39\"> </span>1,210,182Hitrama<span class=\"_ _0\"></span>t Farming AS<span class=\"_ _e3\"> </span>49.00%<span class=\"_ _15\"> </span>48,543<span class=\"_ _260\"> </span>0<span class=\"_ _1b5\"> </span>15,471<span class=\"_ _260\"> </span>0<span class=\"_ _1dc\"> </span>-9,800<span class=\"_ _260\"> </span>0<span class=\"_ _15\"> </span>54,214Vikenc<span class=\"_ _0\"></span>o AS<span class=\"_ _94\"> </span>49.00%<span class=\"_ _15\"> </span>97,425<span class=\"_ _dc\"> </span>0<span class=\"_ _1fc\"> </span>71,223<span class=\"_ _1b5\"> </span>14,424<span class=\"_ _193\"> </span>-19,600<span class=\"_ _dc\"> </span>0<span class=\"_ _106\"> </span>163,472N<span class=\"_ _6\"></span>TS A<span class=\"_ _6\"></span>SA<span class=\"_ _40\"> </span>7.07%<span class=\"_ _dc\"> </span>0<span class=\"_ _39\"> </span>2,534,089<span class=\"_ _2d9\"> </span>3,231<span class=\"_ _260\"> </span>0<span class=\"_ _99\"> </span>-319,060<span class=\"_ _134\"> </span>-2,154,122<span class=\"_ _15\"> </span>64,139Fr\u00f8y<span class=\"_ _1\"></span> ASA<span class=\"_ _2c2\"> </span><span class=\"ls0 ws0\">32.99%<span class=\"_ _260\"> </span>0<span class=\"_ _13c\"> </span>3,588,977<span class=\"_ _1fc\"> </span>65,583<span class=\"_ _d7\"> </span>-1,613<span class=\"_ _260\"> </span>0<span class=\"_ _34\"> </span>-1,678,813<span class=\"_ _13c\"> </span>1,974,134</span>Osan Sett<span class=\"_ _6\"></span>efisk A<span class=\"_ _0\"></span>S<span class=\"_ _2a1\"> </span>34.00%<span class=\"_ _260\"> </span>0<span class=\"_ _15\"> </span>54,756<span class=\"_ _d7\"> </span>-1,149<span class=\"_ _260\"> </span>0<span class=\"_ _260\"> </span>0<span class=\"_ _260\"> </span>0<span class=\"_ _15\"> </span>53,607Nor Seaf<span class=\"_ _6\"></span>ood A<span class=\"_ _6\"></span>S<span class=\"_ _2da\"> </span>17.51%<span class=\"_ _260\"> </span>0<span class=\"_ _15\"> </span>91,368<span class=\"_ _1dc\"> </span>-3,080<span class=\"_ _dc\"> </span>0<span class=\"_ _260\"> </span>0<span class=\"_ _260\"> </span>0<span class=\"_ _1b5\"> </span>88,288SalmoSea A<span class=\"_ _6\"></span>S<span class=\"_ _262\"> </span>25.69%<span class=\"_ _260\"> </span>0<span class=\"_ _1dd\"> </span>-843<span class=\"_ _1dd\"> </span>-128<span class=\"_ _260\"> </span>0<span class=\"_ _dc\"> </span>0<span class=\"_ _260\"> </span>0<span class=\"_ _1dd\"> </span>-9712,252,827<span class=\"_ _1a\"> </span>6,268,346<span class=\"_ _7d\"> </span>403,453<span class=\"_ _4f\"> </span>73,953<span class=\"_ _9e\"> </span>-366,854<span class=\"_ _100\"> </span>-3,832,936<span class=\"_ _1ac\"> </span>4,798,794Acquisition and mer<span class=\"_ _0\"></span>ger of N<span class=\"_ _6\"></span>TS and NRS Through the acquisition and mer<span class=\"_ _0\"></span>ger of N<span class=\"_ _6\"></span>TS and NRS non-c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling int<span class=\"_ _0\"></span>erest in the Gr<span class=\"_ _0\"></span>oup increased with NOK 6 268,3 million. The incr<span class=\"_ _6\"></span>ease in non-c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling int<span class=\"_ _0\"></span>erest c<span class=\"_ _0\"></span>onsists of in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>ests in N<span class=\"_ _6\"></span>TS AS<span class=\"_ _0\"></span>A, Fr\u00f8y A<span class=\"_ _0\"></span>SA, Osan Sett<span class=\"_ _0\"></span>efisk AS, Nor Sea<span class=\"_ _0\"></span>food AS and SalmoSea A<span class=\"_ _0\"></span>S. A<span class=\"_ _0\"></span>t the time of acquisition through the v<span class=\"_ _6\"></span>oluntary o<span class=\"_ _0\"></span>ffer of N<span class=\"_ _0\"></span>TS, <span class=\"ws0\">SalMar </span>acquir<span class=\"_ _6\"></span>ed 52,69 per cent o<span class=\"_ _6\"></span>f the shares in the N<span class=\"_ _0\"></span>TS. Through the mer<span class=\"_ _0\"></span>ger betw<span class=\"_ _6\"></span>een SalMar<span class=\"ws48\"> and NRS, became an owner of 13 6</span>9<span class=\"ws48\">7 3</span>03 SalMar shar<span class=\"_ _6\"></span>e with at t<span class=\"_ _6\"></span>otal v<span class=\"_ _6\"></span>alue of MNOK 4 513 million a<span class=\"_ _6\"></span>t the time of the mer<span class=\"_ _6\"></span>ger. The shar<span class=\"_ _0\"></span>es are tr<span class=\"_ _6\"></span>eat<span class=\"_ _0\"></span>ed as treasury shar<span class=\"_ _6\"></span>es in the <span class=\"ws25\">SalMar</span> group, wher<span class=\"_ _6\"></span>e NOK 2 378 million reduces the equity a<span class=\"_ _6\"></span>ttributable to shar<span class=\"_ _0\"></span>e<span class=\"ws0\">-</span>holders in <span class=\"ws25\">SalMar<span class=\"_ _6\"></span><span class=\"ws26\">, and NOK 2 135 reduces <span class=\"_ _6\"></span>the non-con<span class=\"_ _6\"></span>trolling <span class=\"_ _6\"></span>int<span class=\"_ _6\"></span>eres<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span> </span></span>at the da<span class=\"_ _6\"></span>te o<span class=\"_ _0\"></span>f acquisition.On 22 Nov<span class=\"_ _0\"></span>ember 2022 <span class=\"ws1d\">SalMar</span> announced that the settl<span class=\"_ _6\"></span>ement o<span class=\"_ _6\"></span>f the volun<span class=\"_ _6\"></span>tary off<span class=\"_ _0\"></span>er of N<span class=\"_ _6\"></span>TS trigger<span class=\"_ _6\"></span>ed an obligation t<span class=\"_ _6\"></span>o make <span class=\"ws0\">a <span class=\"_ _1\"></span>man-</span>dat<span class=\"_ _6\"></span>ory off<span class=\"_ _0\"></span>er for all the r<span class=\"_ _6\"></span>emaining shares in N<span class=\"_ _0\"></span>TS. With eff<span class=\"_ _6\"></span>ect from 29 December 2022, the mandat<span class=\"_ _6\"></span>ory off<span class=\"_ _0\"></span>er was complet<span class=\"_ _0\"></span>ed. <span class=\"ls22 ws3d\">SalMar<span class=\"_ _1\"></span></span> acquir<span class=\"_ _6\"></span>ed additional 40,24 per cent o<span class=\"_ _6\"></span>f the shar<span class=\"_ _6\"></span>es in the compan<span class=\"_ _6\"></span>y, and o<span class=\"_ _6\"></span>wns aft<span class=\"_ _0\"></span>er completio<span class=\"_ _6\"></span>n of the o<span class=\"_ _6\"></span>ffer 9<span class=\"_ _6\"></span>2,93 per cent o<span class=\"_ _6\"></span>f the shar<span class=\"_ _6\"></span>es in N<span class=\"_ _6\"></span>TS. The to<span class=\"_ _0\"></span>tal consider<span class=\"_ _6\"></span>ation f<span class=\"_ _6\"></span>or the remaining shar<span class=\"_ _0\"></span>es was NOK 3 819 million. For acc<span class=\"_ _6\"></span>ounting purposes, the e<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ect of the tr<span class=\"_ _0\"></span>ansaction is rec<span class=\"_ _6\"></span>ognised dir<span class=\"_ _6\"></span>ectly to equity in the period. The non-c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>olling inter<span class=\"_ _0\"></span>est rela<span class=\"_ _0\"></span>ted to tr<span class=\"_ _0\"></span>easury shares owned by N<span class=\"_ _0\"></span>TS was reduced by NOK 1 816 million during the tr<span class=\"_ _6\"></span>ansaction and the equity attributable t<span class=\"_ _6\"></span>o shareholders in <span class=\"_ _37\"></span>SalMar<span class=\"ws1c\"> will be r<span class=\"_ _6\"></span>educed acc<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>dingly. On 31 December 2022 the </span>non-c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est r<span class=\"_ _6\"></span>elat<span class=\"_ _0\"></span>ed to the treasury shar<span class=\"_ _0\"></span>es in NTS ar<span class=\"_ _0\"></span>e r<span class=\"_ _6\"></span>educed to NOK 319 million.A<span class=\"_ _0\"></span>t the time of acquisition N<span class=\"_ _6\"></span>TS owns 72,11 per cen<span class=\"_ _0\"></span>t of the shares in Fr\u00f8<span class=\"_ _0\"></span>y which resulted in an indir<span class=\"_ _0\"></span>ect non-con<span class=\"_ _6\"></span>trolling in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est of 62,01 per cent in the c<span class=\"_ _0\"></span>ompany. The acquisition of further 40,24 per cen<span class=\"_ _6\"></span>t of the shar<span class=\"_ _0\"></span>es in NTS, r<span class=\"_ _0\"></span>educed the indirect non-c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling int<span class=\"_ _0\"></span>erest in Fr\u00f8<span class=\"_ _0\"></span>y till 32,99 per cent. Of the to<span class=\"_ _6\"></span>tal c<span class=\"_ _6\"></span>onsidera<span class=\"_ _6\"></span>tion of NOK 3 8<span class=\"ws0\">36 </span>million for 40,24 per cen<span class=\"_ _6\"></span>t of the N<span class=\"_ _0\"></span>TS shares, MNOK 2 154 million is r<span class=\"_ _6\"></span>educing the non-con<span class=\"_ _0\"></span>trolling int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est in N<span class=\"_ _0\"></span>TS and MNOK 1 679 million is r<span class=\"_ _6\"></span>educing the non-con<span class=\"_ _6\"></span>trolling in<span class=\"_ _0\"></span>ter<span class=\"_ _6\"></span>est in Fr<span class=\"_ _6\"></span>\u00f8y. Maricultur<span class=\"_ _6\"></span>e ASWith eff<span class=\"_ _0\"></span>ect from 19 April 2022, <span class=\"ws1f\">SalMar</span> Group has acquir<span class=\"_ _0\"></span>ed 49% of the shar<span class=\"_ _6\"></span>es in Mariculture A<span class=\"_ _0\"></span>S. Mariculture A<span class=\"_ _0\"></span>S is <span class=\"ws1f\">a <span class=\"_ _0\"></span><span class=\"ws26\">subsidiary of <span class=\"ws1f\">SalMar</span> Aker Ocean </span></span>A<span class=\"_ _6\"></span>S, which is owned 85.0 per cen<span class=\"_ _6\"></span>t of <span class=\"ws0\">SalMar</span> Gr<span class=\"_ _0\"></span>oup. Aft<span class=\"_ _0\"></span>er the transaction <span class=\"ws0\">SalMar</span> Ak<span class=\"_ _6\"></span>er Ocean AS o<span class=\"_ _0\"></span>wns 100.0 per cent of the shar<span class=\"_ _0\"></span>es in Mariculture A<span class=\"_ _6\"></span>S. For acc<span class=\"_ _6\"></span>ounting purposes, the e<span class=\"_ _6\"></span>ffect o<span class=\"_ _0\"></span>f the transaction is r<span class=\"_ _6\"></span>ecognised dir<span class=\"_ _0\"></span>ectly to equity in the period.Non-c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling Non-c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling inter<span class=\"_ _6\"></span>ests Non-c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling inter<span class=\"_ _6\"></span>ests Non-c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling accumulated inter<span class=\"_ _6\"></span>ests Share o<span class=\"_ _6\"></span>f pro<span class=\"_ _0\"></span>fit Equity transactions Other changes in accumulated inter<span class=\"_ _6\"></span>ests <span class=\"_ _1b6\"></span> share o<span class=\"_ _6\"></span>f equity from business allocated t<span class=\"_ _6\"></span>o non-OCI allocated t<span class=\"_ _6\"></span>o non-allocated t<span class=\"_ _6\"></span>o non-non-c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling share o<span class=\"_ _6\"></span>f equity 31 December 2021shareholding1 Jan c<span class=\"_ _6\"></span>ombination c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling inter<span class=\"_ _6\"></span>ests c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling inter<span class=\"_ _6\"></span>ests c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling inter<span class=\"_ _6\"></span>ests inter<span class=\"_ _6\"></span>ests 31 DecRe<span class=\"_ _6\"></span>fsnes Laks A<span class=\"_ _0\"></span>S<span class=\"_ _1ef\"> </span>55.00%<span class=\"_ _105\"> </span>0<span class=\"_ _9\"> </span>812,778<span class=\"_ _1bd\"> </span>10,459<span class=\"_ _105\"> </span>0<span class=\"_ _2a1\"> </span>0<span class=\"_ _105\"> </span>0<span class=\"_ _9\"> </span>823,237Nekton Ha<span class=\"_ _6\"></span>vbruk AS<span class=\"_ _d8\"> </span>49.00%<span class=\"_ _105\"> </span>0<span class=\"_ _10c\"> </span>76,863<span class=\"_ _d7\"> </span>7,252<span class=\"_ _2a1\"> </span>0<span class=\"_ _2a1\"> </span>0<span class=\"_ _105\"> </span>0<span class=\"_ _10c\"> </span>84,115SalMar Aker Ocean A<span class=\"_ _0\"></span>S<span class=\"_ _d\"> </span>15.00%<span class=\"_ _105\"> </span>0<span class=\"_ _2a1\"> </span>0<span class=\"_ _1fc\"> </span>-2,409<span class=\"_ _2a1\"> </span>0<span class=\"_ _9\"> </span>638,432<span class=\"_ _265\"> </span>-397,194<span class=\"_ _99\"> </span>238,830Mariculture A<span class=\"_ _0\"></span>S<span class=\"_ _2b0\"> </span>7.35%<span class=\"_ _1dc\"> </span>2,972<span class=\"_ _105\"> </span>0<span class=\"_ _2a1\"> </span>0<span class=\"_ _105\"> </span>0<span class=\"_ _105\"> </span>0<span class=\"_ _d\"> </span>-2,972<span class=\"_ _105\"> </span>0Icelandic Salmon A<span class=\"_ _6\"></span>S<span class=\"_ _9c\"> </span>48.98%<span class=\"_ _1a\"> </span>1,000,190<span class=\"_ _2a1\"> </span>0<span class=\"_ _10c\"> </span>13,058<span class=\"_ _e6\"> </span>-45,869<span class=\"_ _1fc\"> </span>-6,702<span class=\"_ _2a1\"> </span>0<span class=\"_ _9\"> </span>960,678Hitrama<span class=\"_ _0\"></span>t Farming AS<span class=\"_ _4d\"> </span>49.00%<span class=\"_ _10c\"> </span>38,715<span class=\"_ _105\"> </span>0<span class=\"_ _d7\"> </span>9,828<span class=\"_ _2a1\"> </span>0<span class=\"_ _105\"> </span>0<span class=\"_ _105\"> </span>0<span class=\"_ _10c\"> </span>48,543Vikenc<span class=\"_ _0\"></span>o AS<span class=\"_ _1e4\"> </span>49.00%<span class=\"_ _10c\"> </span>94,009<span class=\"_ _105\"> </span>0<span class=\"_ _10c\"> </span>13,216<span class=\"_ _105\"> </span>0<span class=\"_ _d\"> </span>-9,800<span class=\"_ _105\"> </span>0<span class=\"_ _10c\"> </span>97,4251,135,886<span class=\"_ _9e\"> </span>889,640<span class=\"_ _15b\"> </span>51,404<span class=\"_ _1a0\"> </span>-45,869<span class=\"_ _9e\"> </span>621,931<span class=\"_ _18f\"> </span>-400,167<span class=\"_ _2f\"> </span>2,252,827Nekton Ha<span class=\"_ _6\"></span>vbruk AS With eff<span class=\"_ _0\"></span>ect from 1 July 2021, the Group agr<span class=\"_ _0\"></span>eed to acquir<span class=\"_ _6\"></span>e 51 per cent of the shar<span class=\"_ _0\"></span>es in Nekton Havbruk A<span class=\"_ _0\"></span>S. For accoun<span class=\"_ _6\"></span>ting purposes, the tr<span class=\"_ _6\"></span>ansaction is trea<span class=\"_ _6\"></span>ted as <span class=\"ws0\">a </span>business c<span class=\"_ _0\"></span>ombination, with the non-con<span class=\"ws0\">-</span>trolling in<span class=\"_ _0\"></span>teres<span class=\"_ _6\"></span>t assessed at fair v<span class=\"_ _0\"></span>alue. or further informa<span class=\"_ _6\"></span>tion regar<span class=\"_ _0\"></span>ding the tr<span class=\"_ _6\"></span>ansaction - se Not<span class=\"_ _6\"></span>e 4.5 Business Combina<span class=\"_ _0\"></span>tions. Refs<span class=\"ls0 ws0\">nes Laks AS </span>With eff<span class=\"_ _0\"></span>ect from 25 Augus<span class=\"_ _0\"></span>t 2021 the Group agreed t<span class=\"_ _0\"></span>o acquire 45 per cent o<span class=\"_ _6\"></span>f the shar<span class=\"_ _6\"></span>es in Re<span class=\"_ _6\"></span>fsnes Laks A<span class=\"_ _0\"></span>S. Through shar<span class=\"_ _6\"></span>eholder agree<span class=\"ws0\">-</span>ments, <span class=\"_ _0\"></span>SalMar<span class=\"ws26\"> has established c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>ol and the company is c<span class=\"_ _0\"></span>onsolidated </span>int<span class=\"_ _6\"></span>o the <span class=\"ws0\">SalMar</span> Group fr<span class=\"_ _0\"></span>om the time of acquisition. For acc<span class=\"_ _0\"></span>ounting purposes, the tr<span class=\"_ _6\"></span>ansaction is trea<span class=\"_ _6\"></span>ted as <span class=\"ws0\">a <span class=\"_ _6\"></span><span class=\"ws2d\">business c<span class=\"_ _6\"></span>ombination, with </span></span>the non-c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling int<span class=\"_ _0\"></span>erest assessed a<span class=\"_ _6\"></span>t fair value. For further in<span class=\"_ _0\"></span>for<span class=\"ws0\">-</span>mation r<span class=\"_ _0\"></span>egarding the tr<span class=\"_ _0\"></span>ansaction - se Not<span class=\"_ _6\"></span>e 4.5 Business Co<span class=\"_ _6\"></span><span class=\"ws2b\">mbinations. </span>SalMar Ak<span class=\"_ _6\"></span>er Ocean AS With eff<span class=\"_ _0\"></span>ect from 15 Nov<span class=\"_ _6\"></span>ember 2021, Ak<span class=\"_ _6\"></span>er AS<span class=\"_ _0\"></span>A enter<span class=\"_ _0\"></span>ed into a <span class=\"ls23 ws3e\">st<span class=\"_ _1\"></span>ra</span>-tegic partnership with <span class=\"ws0\">SalMar</span> es<span class=\"_ _6\"></span>tablishing <span class=\"ws0\">SalMar</span> Ak<span class=\"_ _6\"></span>er Ocean AS. Asa <span class=\"_ _6\"></span>part of the tr<span class=\"_ _0\"></span>ansaction <span class=\"ws0\">a </span>shar<span class=\"_ _6\"></span>e issue was carried out in <span class=\"ws0\">SalMar</span> Ak<span class=\"_ _6\"></span>erOcean, wher<span class=\"_ _6\"></span>e Aker A<span class=\"_ _0\"></span>SA c<span class=\"_ _6\"></span>ontribut<span class=\"_ _0\"></span>ed <span class=\"ws0\">a <span class=\"_ _1\"></span></span>net capital increase o<span class=\"_ _0\"></span>f 639.1million. The tr<span class=\"_ _6\"></span>ansaction led to a <span class=\"_ _0\"></span>reduction in SalMar'<span class=\"_ _c\"></span>s holding o<span class=\"_ _0\"></span>f sharesin the c<span class=\"_ _6\"></span>ompany fr<span class=\"_ _6\"></span>om 100.0 per cent t<span class=\"_ _6\"></span>o 85.0 per cent. The r<span class=\"_ _0\"></span>eductionis r<span class=\"_ _6\"></span>ecognised as <span class=\"ws0\">a </span>change in non-c<span class=\"_ _0\"></span>ontrolling in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>ests, and an eff<span class=\"_ _0\"></span>ectwithin equity of NOK 400.2 million is r<span class=\"_ _0\"></span>ecognised in the period.Subsidiaries with material non-c<span class=\"_ _0\"></span>ontr<span class=\"_ _0\"></span>olling interes<span class=\"_ _6\"></span>ts:  <span class=\"_ _ba\"> </span> The Group c<span class=\"_ _0\"></span>onsiders non-con<span class=\"_ _6\"></span>trolling in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>ests in Fr\u00f8<span class=\"_ _0\"></span>y Group, Icelandic Salmon Group, R<span class=\"_ _6\"></span>ef<span class=\"_ _0\"></span>snes Laks AS and SalMar Ak<span class=\"_ _6\"></span>er Ocean Group t<span class=\"_ _6\"></span>o be mat<span class=\"_ _0\"></span>erial. Further details rela<span class=\"_ _0\"></span>ting to this companies ar<span class=\"_ _0\"></span>e disclosed below. Icelandic SalMar Ak<span class=\"_ _6\"></span>er Re<span class=\"_ _6\"></span>fsnes Salmon Ocean Group Laks AS <span class=\"_ _1b6\"></span> Group NOK 1,0002022 20222022 Inc<span class=\"_ _6\"></span>ome sta<span class=\"_ _6\"></span>tementOpera<span class=\"_ _0\"></span>ting rev<span class=\"_ _6\"></span>enues<span class=\"_ _213\"> </span>32,460<span class=\"_ _89\"> </span>481,065<span class=\"_ _d2\"> </span>1,595,176Net pr<span class=\"_ _6\"></span>ofit/loss<span class=\"_ _2cb\"> </span>-115,931<span class=\"_ _10a\"> </span>115,736<span class=\"_ _10a\"> </span>382,821OCI<span class=\"_ _c6\"> </span>0<span class=\"_ _1a\"> </span>0<span class=\"_ _89\"> </span>124,980T<span class=\"_ _c\"></span>otal compr<span class=\"_ _0\"></span>ehensive inc<span class=\"_ _6\"></span>ome<span class=\"_ _26\"> </span>-115,931<span class=\"_ _fe\"> </span>115,736<span class=\"_ _89\"> </span>507,801T<span class=\"_ _c\"></span>otal compr<span class=\"_ _0\"></span>ehensive inc<span class=\"_ _6\"></span>ome allocat<span class=\"_ _6\"></span>ed -17,390<span class=\"_ _203\"> </span>63,655<span class=\"_ _89\"> </span>249,323to non-c<span class=\"_ _0\"></span>ontrolling in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>estsDividend paid to non-c<span class=\"_ _0\"></span>ontrolling in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>ests<span class=\"_ _19c\"> </span>0<span class=\"_ _88\"> </span>-22,000<span class=\"_ _1a\"> </span>0S<span class=\"_ _6\"></span>tatemen<span class=\"_ _6\"></span>t of financial position as a<span class=\"_ _0\"></span>t 31 DecemberNon-curren<span class=\"_ _0\"></span>t assets<span class=\"_ _257\"> </span>2,111,421<span class=\"_ _10a\"> </span>165,549<span class=\"_ _291\"> </span>1,349,386Curren<span class=\"_ _0\"></span>t assets<span class=\"_ _15c\"> </span>500,039<span class=\"_ _10a\"> </span>341,076<span class=\"_ _291\"> </span>1,161,909Equity<span class=\"_ _1ba\"> </span>1,498,137<span class=\"_ _10a\"> </span>333,123<span class=\"_ _291\"> </span>1,557,542Non-curren<span class=\"_ _0\"></span>t liabilities<span class=\"_ _d3\"> </span>997,611<span class=\"_ _203\"> </span>87,277<span class=\"_ _89\"> </span>643,486Curren<span class=\"_ _0\"></span>t liabilities<span class=\"_ _263\"> </span>115,713<span class=\"_ _5f\"> </span>86,225<span class=\"_ _10a\"> </span>310,267Rec<span class=\"_ _0\"></span>ognised ex<span class=\"_ _6\"></span>cess value o<span class=\"_ _6\"></span>f licences - net a<span class=\"_ _6\"></span>fter tax<span class=\"_ _2db\"> </span>0<span class=\"_ _291\"> </span>1,238,690<span class=\"_ _10a\"> </span>913,155Share o<span class=\"_ _0\"></span>f equity allocated t<span class=\"_ _6\"></span>o shareholders o<span class=\"_ _0\"></span>f SalMar ASA<span class=\"_ _88\"> </span>1,273,271<span class=\"_ _10a\"> </span>706,921<span class=\"_ _291\"> </span>1,260,516Share o<span class=\"_ _0\"></span>f equity allocated t<span class=\"_ _6\"></span>o non-con<span class=\"_ _0\"></span>trolling int<span class=\"_ _6\"></span>eres<span class=\"_ _0\"></span>ts<span class=\"_ _80\"> </span>224,866<span class=\"_ _10a\"> </span>864,892<span class=\"_ _291\"> </span>1,210,182Cash flowsFrom oper<span class=\"_ _0\"></span>ating activities<span class=\"_ _2dc\"> </span>-7,797<span class=\"_ _203\"> </span>96,231<span class=\"_ _89\"> </span>152,550From in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>ting activities<span class=\"_ _2dd\"> </span>-398,640<span class=\"_ _88\"> </span>-40,441<span class=\"_ _60\"> </span>-285,624From financing activities<span class=\"_ _1c1\"> </span>203,557<span class=\"_ _87\"> </span>-55,294<span class=\"_ _10a\"> </span>116,279Net incr<span class=\"_ _0\"></span>ease/decrease in cash and cash equivalen<span class=\"_ _6\"></span>ts<span class=\"_ _d4\"> </span>-202,881<span class=\"_ _b6\"> </span>496<span class=\"_ _205\"> </span>-16,795Icelandic SalMar Ak<span class=\"_ _6\"></span>er Re<span class=\"_ _6\"></span>fsnes Salmon Ocean Group Laks AS <span class=\"_ _1b6\"></span> Group NOK 1,0002021 20212021 Inc<span class=\"_ _6\"></span>ome sta<span class=\"_ _6\"></span>tementOpera<span class=\"_ _0\"></span>ting rev<span class=\"_ _6\"></span>enues<span class=\"_ _1f2\"> </span>0<span class=\"_ _10a\"> </span>159,364<span class=\"_ _89\"> </span>918,848Net pr<span class=\"_ _6\"></span>ofit/loss<span class=\"_ _293\"> </span>-14,420<span class=\"_ _203\"> </span>19,017<span class=\"_ _5f\"> </span>26,658OCI<span class=\"_ _c6\"> </span>0<span class=\"_ _1a\"> </span>0<span class=\"_ _88\"> </span>-93,327T<span class=\"_ _c\"></span>otal compr<span class=\"_ _0\"></span>ehensive inc<span class=\"_ _6\"></span>ome<span class=\"_ _296\"> </span>-14,420<span class=\"_ _5f\"> </span>19,017<span class=\"_ _88\"> </span>-66,669T<span class=\"_ _c\"></span>otal compr<span class=\"_ _0\"></span>ehensive inc<span class=\"_ _6\"></span>ome allocat<span class=\"_ _6\"></span>ed -2,409<span class=\"_ _203\"> </span>10,459<span class=\"_ _88\"> </span>-32,811to non-c<span class=\"_ _0\"></span>ontrolling in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>estsDividend paid to non-c<span class=\"_ _0\"></span>ontrolling in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>ests<span class=\"_ _19c\"> </span>0<span class=\"_ _1a\"> </span>0<span class=\"_ _1ac\"> </span>0S<span class=\"_ _6\"></span>tatemen<span class=\"_ _6\"></span>t of financial position as a<span class=\"_ _0\"></span>t 31 DecemberNon-curren<span class=\"_ _0\"></span>t assets<span class=\"_ _257\"> </span>1,004,418<span class=\"_ _10a\"> </span>993,278<span class=\"_ _291\"> </span>1,310,522Curren<span class=\"_ _0\"></span>t assets<span class=\"_ _15c\"> </span>652,239<span class=\"_ _10a\"> </span>306,996<span class=\"_ _89\"> </span>825,570Equity<span class=\"_ _1ba\"> </span>1,584,094<span class=\"_ _10a\"> </span>831,795<span class=\"_ _291\"> </span>1,303,676Non-curren<span class=\"_ _0\"></span>t liabilities<span class=\"_ _11c\"> </span>44,012<span class=\"_ _10a\"> </span>331,590<span class=\"_ _10a\"> </span>648,293Curren<span class=\"_ _0\"></span>t liabilities<span class=\"_ _26a\"> </span>28,551<span class=\"_ _10a\"> </span>136,889<span class=\"_ _89\"> </span>184,121Rec<span class=\"_ _0\"></span>ognised ex<span class=\"_ _6\"></span>cess value o<span class=\"_ _6\"></span>f licences - net a<span class=\"_ _6\"></span>fter tax<span class=\"_ _2db\"> </span>0<span class=\"_ _10a\"> </span>954,726<span class=\"_ _89\"> </span>864,400Share o<span class=\"_ _0\"></span>f equity allocated t<span class=\"_ _6\"></span>o shareholders o<span class=\"_ _0\"></span>f SalMar ASA<span class=\"_ _88\"> </span>1,345,264<span class=\"_ _10a\"> </span>963,284<span class=\"_ _291\"> </span>1,207,399Share o<span class=\"_ _0\"></span>f equity allocated t<span class=\"_ _6\"></span>o non-con<span class=\"_ _0\"></span>trolling int<span class=\"_ _6\"></span>eres<span class=\"_ _0\"></span>ts<span class=\"_ _80\"> </span>238,830<span class=\"_ _10a\"> </span>823,237<span class=\"_ _10a\"> </span>960,678Cash flowsFrom oper<span class=\"_ _0\"></span>ating activities<span class=\"_ _2de\"> </span>-18,789<span class=\"_ _88\"> </span>-64,724<span class=\"_ _87\"> </span>-31,405From in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>ting activities<span class=\"_ _6c\"> </span>-4,100<span class=\"_ _4e\"> </span>2,579<span class=\"_ _60\"> </span>-153,633From financing activities<span class=\"_ _2ad\"> </span>18,506<span class=\"_ _aa\"> </span>-278,582<span class=\"_ _10a\"> </span>191,971Net incr<span class=\"_ _0\"></span>ease/decrease in cash and cash equivalen<span class=\"_ _6\"></span>ts<span class=\"_ _b6\"> </span>-4,383<span class=\"_ _116\"> </span>-340,728<span class=\"_ _27\"> </span>6,933NOTE 4.<span class=\"_ _0\"></span>7 <span class=\"_ _8\"> </span><span class=\"fsa fc4 ls0\">Discontinued operations</span>Acc<span class=\"_ _0\"></span>ounting policiesThe Group classifies non-curr<span class=\"_ _0\"></span>ent assets and disposal gr<span class=\"_ _0\"></span>oups as held for sale if their carrying amounts will be r<span class=\"_ _6\"></span>eco<span class=\"_ _6\"></span>ver<span class=\"_ _0\"></span>ed principally through <span class=\"ws0\">a <span class=\"_ _0\"></span><span class=\"ws26\">sale transaction r<span class=\"_ _6\"></span>ather than thr<span class=\"_ _0\"></span>ough continuing use. Non-curr<span class=\"_ _0\"></span>ent </span></span>assets and disposal gr<span class=\"_ _0\"></span>oups classified as held for sale ar<span class=\"_ _0\"></span>e measured a<span class=\"_ _6\"></span>t the lower o<span class=\"_ _0\"></span>f their carrying amount and fair value less c<span class=\"_ _0\"></span>osts to sell. C<span class=\"_ _6\"></span>osts t<span class=\"_ _6\"></span>o sell are the incr<span class=\"_ _0\"></span>emental c<span class=\"_ _6\"></span>osts dir<span class=\"_ _6\"></span>ectly attributable t<span class=\"_ _6\"></span>o the disposal of an asse<span class=\"_ _6\"></span>t (disposal group), e<span class=\"_ _0\"></span>xcluding finance c<span class=\"_ _0\"></span>osts and income tax e<span class=\"_ _0\"></span>xpense. The criteria f<span class=\"_ _0\"></span>or held for sale classification is r<span class=\"_ _6\"></span>egar<span class=\"_ _0\"></span>ded as met only when the sale is highly probable, and the asset or disposal gr<span class=\"_ _0\"></span>oup is available for immedia<span class=\"_ _0\"></span>te sale in its pr<span class=\"_ _6\"></span>esent c<span class=\"_ _6\"></span>ondition. Actions r<span class=\"_ _0\"></span>equired t<span class=\"_ _6\"></span>o c<span class=\"_ _6\"></span>omplet<span class=\"_ _6\"></span>e the sale should indicat<span class=\"_ _0\"></span>e that it is unlikely tha<span class=\"_ _6\"></span>t significant changes t<span class=\"_ _0\"></span>o the sale will be made or that the decision t<span class=\"_ _6\"></span>o sell will be withdr<span class=\"_ _6\"></span>awn. Management mus<span class=\"_ _6\"></span>t be committ<span class=\"_ _0\"></span>ed to the plan to sell the asse<span class=\"_ _6\"></span>t and the sale e<span class=\"_ _6\"></span>xpected t<span class=\"_ _6\"></span>o be comple<span class=\"_ _0\"></span>ted within one year fr<span class=\"_ _0\"></span>om the date o<span class=\"_ _6\"></span>f the classification.Property<span class=\"_ _0\"></span>, plant and equipment and in<span class=\"_ _6\"></span>tangible assets ar<span class=\"_ _0\"></span>e not deprecia<span class=\"_ _0\"></span>ted or amortised once classified as held for sale. Asse<span class=\"_ _0\"></span>ts and liabilities classified as held for sale ar<span class=\"_ _0\"></span>e present<span class=\"_ _0\"></span>ed separa<span class=\"_ _6\"></span>tely as curr<span class=\"_ _0\"></span>ent items <span class=\"_ _6\"></span>in the sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t of financial position. Disc<span class=\"_ _0\"></span>ontinued opera<span class=\"_ _0\"></span>tions are e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>cluded from the r<span class=\"_ _0\"></span>esults of c<span class=\"_ _6\"></span>ontinuing oper<span class=\"_ _6\"></span>ations and ar<span class=\"_ _0\"></span>e present<span class=\"_ _0\"></span>ed as <span class=\"ws1f\">a </span>single amoun<span class=\"_ _0\"></span>t as profit or loss a<span class=\"_ _0\"></span>fter tax from disc<span class=\"_ _0\"></span>ontinued oper<span class=\"_ _6\"></span>ations in the sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t of pr<span class=\"_ _0\"></span>ofit or loss. On 13 January 2023, <span class=\"ws0\">SalMar</span> A<span class=\"_ _6\"></span>SA publicly announced tha<span class=\"_ _6\"></span>t, based on inc<span class=\"_ _6\"></span>oming int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est r<span class=\"_ _6\"></span>egar<span class=\"_ _6\"></span>ding Fr\u00f8<span class=\"_ _0\"></span>y A<span class=\"_ _6\"></span>SA, N<span class=\"_ _0\"></span>TS AS<span class=\"_ _0\"></span>A, <span class=\"ws0\">a <span class=\"_ _37\"></span></span>subsidiary of <span class=\"ws0\">SalMar</span> A<span class=\"_ _0\"></span>SA, has decided to e<span class=\"_ _0\"></span>xplore str<span class=\"_ _0\"></span>ategic alt<span class=\"_ _0\"></span>ernatives in Fr<span class=\"_ _0\"></span>\u00f8y with the aim of maximizing v<span class=\"_ _6\"></span>alue for its shar<span class=\"_ _0\"></span>eholders. NTS curr<span class=\"_ _0\"></span>ently holds 62,269,112 shar<span class=\"_ _6\"></span>es in Fr\u00f8<span class=\"_ _6\"></span>y repr<span class=\"_ _0\"></span>e<span class=\"ws0\">-</span>senting appr<span class=\"_ _0\"></span>oximat<span class=\"_ _0\"></span>ely 72.11% of the shares and v<span class=\"_ _0\"></span>otes in Fr<span class=\"_ _0\"></span>\u00f8y. The str<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>egic revie<span class=\"_ _6\"></span>w is expect<span class=\"_ _0\"></span>ed to be c<span class=\"_ _6\"></span>oncluded within 2023. Following <span class=\"ws0\">a </span>decision made in December 2022 by the <span class=\"ws0\">SalMar</span> boar<span class=\"_ _6\"></span>d to e<span class=\"_ _0\"></span>xplore the str<span class=\"_ _0\"></span>ategic alt<span class=\"_ _0\"></span>ernatives, Fr<span class=\"_ _6\"></span>\u00f8y A<span class=\"_ _0\"></span>SA is classified as <span class=\"ws0\">a </span>disposal gr<span class=\"_ _6\"></span>oup held for sale and as <span class=\"ws0\">a <span class=\"_ _6\"></span>discon<span class=\"_ _0\"></span>tinued </span>oper<span class=\"_ _6\"></span>ation fr<span class=\"_ _6\"></span>om the dat<span class=\"_ _0\"></span>e of the comple<span class=\"_ _0\"></span>tion of the volun<span class=\"_ _6\"></span>tary off<span class=\"_ _0\"></span>er of all outstanding shar<span class=\"_ _6\"></span>es in N<span class=\"_ _0\"></span>TS AS<span class=\"_ _6\"></span>A. Fr\u00f8<span class=\"_ _0\"></span>y AS<span class=\"_ _6\"></span>As opera<span class=\"_ _6\"></span>tions hav<span class=\"_ _6\"></span>e ther<span class=\"_ _6\"></span>ef<span class=\"_ _6\"></span>ore no<span class=\"_ _0\"></span>t been included in the segment not<span class=\"_ _0\"></span>e. For further informa<span class=\"_ _0\"></span>tion r<span class=\"_ _6\"></span>egar<span class=\"_ _6\"></span>ding the comple<span class=\"_ _0\"></span>tion of the volun<span class=\"_ _6\"></span>tary off<span class=\"_ _0\"></span>er in NTS A<span class=\"_ _6\"></span>S<span class=\"_ _6\"></span>A, please see Not<span class=\"_ _6\"></span>e 4.5 Business c<span class=\"_ _6\"></span>ombination. The r<span class=\"_ _6\"></span>esults of Fr<span class=\"_ _6\"></span>\u00f8y A<span class=\"_ _0\"></span>SA for the o<span class=\"_ _0\"></span>wnership period are pr<span class=\"_ _6\"></span>esent<span class=\"_ _6\"></span>ed below:01.11.2022-31.12.2022T<span class=\"_ _c\"></span>otal opera<span class=\"_ _0\"></span>ting rev<span class=\"_ _6\"></span>enues<span class=\"_ _130\"> </span>379,102Cos<span class=\"_ _6\"></span>t of goods sold<span class=\"_ _219\"> </span>86,160Salary and personnel expenses<span class=\"_ _13e\"> </span>111,174Other opera<span class=\"_ _0\"></span>ting expenses<span class=\"_ _2df\"> </span>71,121EBITDA<span class=\"_ _249\"> </span>110,647Opera<span class=\"_ _0\"></span>ting profit<span class=\"_ _2e0\"> </span>110,647Income fr<span class=\"_ _0\"></span>om inves<span class=\"_ _6\"></span>tments in associa<span class=\"_ _6\"></span>tes and join<span class=\"_ _6\"></span>t ven<span class=\"_ _6\"></span>tures<span class=\"_ _d3\"> </span>912Net in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est expenses<span class=\"_ _2b5\"> </span>-14,811Other financial items<span class=\"_ _2d8\"> </span>-5,649Pro<span class=\"_ _6\"></span>fit from disc<span class=\"_ _0\"></span>ontinued oper<span class=\"_ _6\"></span>ation be<span class=\"_ _6\"></span>for<span class=\"_ _6\"></span>e tax<span class=\"_ _2e1\"> </span><span class=\"ff4\">91,098</span>Income tax e<span class=\"_ _0\"></span>xpense from the or<span class=\"_ _0\"></span>dinary activities for the period<span class=\"_ _2d\"> </span>-16,273Pro<span class=\"_ _6\"></span>fit for the period fr<span class=\"_ _0\"></span>om discontinued oper<span class=\"_ _0\"></span>ations<span class=\"_ _2c7\"> </span>107,372Other c<span class=\"_ _6\"></span>omprehensiv<span class=\"_ _6\"></span>e inc<span class=\"_ _6\"></span>ome:Items tha<span class=\"_ _6\"></span>t may be r<span class=\"_ _6\"></span>eclassified to pr<span class=\"_ _0\"></span>ofit or loss in subsequent periods:Change in fair value o<span class=\"_ _6\"></span>f financial instrumen<span class=\"_ _6\"></span>ts, net a<span class=\"_ _6\"></span>fter tax<span class=\"_ _2de\"> </span>-4,889T<span class=\"_ _c\"></span>otal c<span class=\"_ _6\"></span>omprehensiv<span class=\"_ _6\"></span>e inc<span class=\"_ _6\"></span>ome from disc<span class=\"_ _0\"></span>ontinued oper<span class=\"_ _6\"></span>ations<span class=\"_ _18b\"> </span>102,483Pro<span class=\"_ _6\"></span>fit for the period fr<span class=\"_ _0\"></span>om discontinued oper<span class=\"_ _0\"></span>ations 65,583attributable t<span class=\"_ _6\"></span>o equity holders of Salmar A<span class=\"_ _0\"></span>SAEarnings per shareDiluted pr<span class=\"_ _0\"></span>ofit for the period fr<span class=\"_ _6\"></span>om discon<span class=\"_ _0\"></span>tinued operations<span class=\"_ _178\"> </span>0.52Pro<span class=\"_ _6\"></span>fit for the period fr<span class=\"_ _0\"></span>om discontinued oper<span class=\"_ _0\"></span>ations<span class=\"_ _17d\"> </span>0.52The major classes of asse<span class=\"_ _6\"></span>ts and liabilities of Fr<span class=\"_ _0\"></span>\u00f8y AS<span class=\"_ _0\"></span>A as held for sale as at y<span class=\"_ _6\"></span>ear end 2022 ar<span class=\"_ _6\"></span>e as follo<span class=\"_ _6\"></span>ws:ASSETS<span class=\"_ _2b2\"> </span>31.12.2022Non-curren<span class=\"_ _0\"></span>t tangible assets<span class=\"_ _f6\"> </span>10,201,182Right-o<span class=\"_ _6\"></span>f-use assets<span class=\"_ _1b2\"> </span>489,144Non-curren<span class=\"_ _0\"></span>t financial assets<span class=\"_ _2e2\"> </span>120,194T<span class=\"_ _c\"></span>otal non-curren<span class=\"_ _0\"></span>t assets<span class=\"_ _13d\"> </span>10,810,520Inve<span class=\"_ _1\"></span>ntor<span class=\"_ _1\"></span>y<span class=\"_ _284\"> </span><span class=\"ls0 ws0\">14,966</span>T<span class=\"_ _0\"></span>rade r<span class=\"_ _6\"></span>eceivables<span class=\"_ _2d5\"> </span>256,621Other curren<span class=\"_ _0\"></span>t receivables<span class=\"_ _24d\"> </span>70,997Cash and cash equivalen<span class=\"_ _6\"></span>ts<span class=\"_ _271\"> </span>318,705T<span class=\"_ _c\"></span>otal curren<span class=\"_ _0\"></span>t assets<span class=\"_ _2b5\"> </span>661,289T<span class=\"_ _6\"></span>O<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>AL ASSETS<span class=\"_ _165\"> </span>11,471,809LIABILITIESDef<span class=\"_ _0\"></span>erred tax liability<span class=\"_ _2e3\"> </span>919,073Non-curren<span class=\"_ _0\"></span>t inter<span class=\"_ _0\"></span>est-bearing liabilities<span class=\"_ _14f\"> </span>3,608,202Non-curren<span class=\"_ _0\"></span>t lease liabilities<span class=\"_ _117\"> </span>314,340T<span class=\"_ _c\"></span>otal non-curren<span class=\"_ _0\"></span>t liabilities<span class=\"_ _2e4\"> </span>4,841,615Curren<span class=\"_ _0\"></span>t inter<span class=\"_ _0\"></span>est-bearing liabilities<span class=\"_ _1eb\"> </span>515,059Curren<span class=\"_ _0\"></span>t lease liabilities<span class=\"_ _2e5\"> </span>91,177Other curren<span class=\"_ _0\"></span>t liabilities<span class=\"_ _2e6\"> </span>164,594T<span class=\"_ _c\"></span>otal curren<span class=\"_ _0\"></span>t liabilities<span class=\"_ _122\"> </span>770,830T<span class=\"_ _6\"></span>O<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>AL LIABILITIES<span class=\"_ _161\"> </span>5,612,445Fr\u00f8<span class=\"_ _0\"></span>y finances its fleet and equipment with bank deb<span class=\"_ _6\"></span>t and leasing. The majority of lar<span class=\"_ _0\"></span>ger service vessels and all wellboa<span class=\"_ _6\"></span>ts are funded by bank loans, while smaller service v<span class=\"_ _6\"></span>essels mainly ar<span class=\"_ _6\"></span>e funded by leasing facilities. All newbuilds under c<span class=\"_ _6\"></span>onstruction ar<span class=\"_ _0\"></span>e fully financed. Immediat<span class=\"_ _0\"></span>ely befor<span class=\"_ _0\"></span>e the classification of Fr<span class=\"_ _6\"></span>\u00f8y A<span class=\"_ _0\"></span>SA as disc<span class=\"_ _6\"></span>ontinued oper<span class=\"_ _0\"></span>ations, the rec<span class=\"_ _0\"></span>over<span class=\"_ _0\"></span>able amount was estima<span class=\"_ _6\"></span>ted as <span class=\"ws0\">a <span class=\"_ _0\"></span><span class=\"ws5c\">part of the acquisition of N<span class=\"_ _0\"></span>TS AS<span class=\"_ _0\"></span>A, see Not<span class=\"_ _6\"></span>e 4.5 for further in<span class=\"_ _6\"></span>forma<span class=\"_ _6\"></span>tion. There<span class=\"_ _0\"></span>fore, </span></span>the estima<span class=\"_ _6\"></span>ted r<span class=\"_ _0\"></span>eco<span class=\"_ _6\"></span>ver<span class=\"_ _6\"></span>able amount o<span class=\"_ _0\"></span>f the disposal group did not fall belo<span class=\"_ _6\"></span>w its fair value less c<span class=\"_ _0\"></span>ost to sell as at 31.12.2022.The c<span class=\"_ _6\"></span>onsolidat<span class=\"_ _6\"></span>ed financial sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>ts for 2022 includes the f<span class=\"_ _6\"></span>ollowing subsidiaries in disc<span class=\"_ _0\"></span>ontin<span class=\"ls0 ws0\">-</span>ued oper<span class=\"_ _6\"></span>ations:Regis<span class=\"_ _6\"></span>tered Shareholding Compan<span class=\"_ _6\"></span>y <span class=\"_ _4f\"> </span>Owner <span class=\"_ _54\"> </span>Countryoffice 31.12.2022Fr\u00f8y<span class=\"_ _1\"></span> ASA<span class=\"_ _4d\"> </span><span class=\"ls0 ws0\">NTS A<span class=\"_ _0\"></span>SA<span class=\"_ _15\"> </span>Norway<span class=\"_ _d2\"> </span>Sistranda<span class=\"_ _54\"> </span>67.01%</span>Fr\u00f8<span class=\"_ _6\"></span>y Akvaservice A<span class=\"_ _0\"></span>S<span class=\"_ _db\"> </span><span class=\"ls44 ws98\">Fr\u00f8<span class=\"_ _1\"></span>y ASA<span class=\"_ _1fc\"> </span></span>Norway<span class=\"_ _d2\"> </span>Sistranda<span class=\"_ _54\"> </span>67.01%Fr\u00f8<span class=\"_ _6\"></span>y Akvar<span class=\"_ _0\"></span>essurs AS<span class=\"_ _1c\"> </span>Fr\u00f8<span class=\"_ _6\"></span>y Akvaservice A<span class=\"_ _6\"></span>S<span class=\"_ _205\"> </span>Norway<span class=\"_ _d2\"> </span>Sistranda<span class=\"_ _54\"> </span>67.01%Fr\u00f8<span class=\"_ _6\"></span>y V<span class=\"_ _0\"></span>est AS<span class=\"_ _15a\"> </span>Fr\u00f8y Akv<span class=\"_ _6\"></span>aservice A<span class=\"_ _6\"></span>S<span class=\"_ _205\"> </span>Norway<span class=\"_ _d2\"> </span>Deknepollen<span class=\"_ _1ce\"> </span>67.01%1Fr\u00f8<span class=\"_ _6\"></span>y Nor<span class=\"_ _6\"></span>d A<span class=\"_ _6\"></span>SFr\u00f8<span class=\"_ _6\"></span>y Akvaservice A<span class=\"_ _0\"></span>S<span class=\"_ _8c\"> </span>Norway<span class=\"_ _d2\"> </span>Finnsnes<span class=\"_ _2e7\"> </span>67.01%Fr\u00f8<span class=\"_ _6\"></span>y Rederi A<span class=\"_ _0\"></span>S<span class=\"_ _1ff\"> </span><span class=\"ls44 ws98\">Fr\u00f8<span class=\"_ _1\"></span>y ASA<span class=\"_ _1fc\"> </span></span>Norway<span class=\"_ _d2\"> </span>Sistranda<span class=\"_ _54\"> </span>67.01%Fiske<span class=\"_ _0\"></span>transport A<span class=\"_ _6\"></span>S<span class=\"_ _30\"> </span>Fr\u00f8<span class=\"_ _6\"></span>y Rederi A<span class=\"_ _6\"></span>S<span class=\"_ _18a\"> </span>Norway<span class=\"_ _291\"> </span>Sistr<span class=\"_ _6\"></span>anda<span class=\"_ _2d9\"> </span>67.01%Fr\u00f8<span class=\"_ _6\"></span>y Shipping A<span class=\"_ _6\"></span>S<span class=\"_ _1cf\"> </span><span class=\"ls44 ws98\">F<span class=\"_ _1\"></span>r\u00f8y<span class=\"_ _1\"></span> ASA<span class=\"_ _d\"> </span></span>Norway<span class=\"_ _291\"> </span>Sistr<span class=\"_ _6\"></span>anda<span class=\"_ _2d9\"> </span>67.01%N<span class=\"_ _6\"></span>TS Management A<span class=\"_ _0\"></span>S<span class=\"_ _205\"> </span><span class=\"ls44 ws98\">F<span class=\"_ _1\"></span>r\u00f8y<span class=\"_ _1\"></span> ASA<span class=\"_ _d\"> </span></span>Norway<span class=\"_ _291\"> </span>R\u00f8rvik<span class=\"_ _114\"> </span>67.01%Norsk Fiske<span class=\"_ _0\"></span>transport A<span class=\"_ _6\"></span>S<span class=\"_ _b5\"> </span><span class=\"ls44 ws98\">Fr\u00f8y<span class=\"_ _1\"></span> ASA<span class=\"_ _1fc\"> </span></span>Norway<span class=\"_ _d2\"> </span>R\u00f8rvik<span class=\"_ _114\"> </span>67.01%MS D\u00f8nnland A<span class=\"_ _6\"></span>S<span class=\"_ _129\"> </span>Norsk Fisketr<span class=\"_ _0\"></span>ansport AS<span class=\"_ _84\"> </span>Norway<span class=\"_ _d2\"> </span>R\u00f8rvik<span class=\"_ _114\"> </span>67.01%MS Havtr<span class=\"_ _6\"></span>ans A<span class=\"_ _6\"></span>S<span class=\"_ _80\"> </span>Norsk Fisk<span class=\"_ _6\"></span>etr<span class=\"_ _0\"></span>ansport AS<span class=\"_ _84\"> </span>Norway<span class=\"_ _d2\"> </span>R\u00f8rvik<span class=\"_ _114\"> </span>67.01%MS Namsos A<span class=\"_ _6\"></span>S<span class=\"_ _d0\"> </span>Norsk Fiske<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>ansport AS<span class=\"_ _d6\"> </span>Norway<span class=\"_ _d2\"> </span>R\u00f8rvik<span class=\"_ _2e\"> </span>67.01%MS Nov<span class=\"_ _6\"></span>atr<span class=\"_ _0\"></span>ans AS<span class=\"_ _21\"> </span>Norsk Fisketr<span class=\"_ _0\"></span>ansport AS<span class=\"_ _84\"> </span>Norway<span class=\"_ _d2\"> </span>R\u00f8rvik<span class=\"_ _114\"> </span>67.01%MS Reisa A<span class=\"_ _0\"></span>S<span class=\"_ _7c\"> </span>Norsk Fisketr<span class=\"_ _0\"></span>ansport AS<span class=\"_ _84\"> </span>Norway<span class=\"_ _d2\"> </span>R\u00f8rvik<span class=\"_ _114\"> </span>67.01%MS Viknatr<span class=\"_ _0\"></span>ans AS<span class=\"_ _76\"> </span>Norsk Fisk<span class=\"_ _6\"></span>etr<span class=\"_ _0\"></span>ansport AS<span class=\"_ _84\"> </span>Norway<span class=\"_ _d2\"> </span>R\u00f8rvik<span class=\"_ _114\"> </span>67.01%MS V<span class=\"_ _0\"></span>eidnes AS<span class=\"_ _d0\"> </span>Norsk Fiske<span class=\"_ _6\"></span>transport A<span class=\"_ _0\"></span>S<span class=\"_ _84\"> </span>Norway<span class=\"_ _d2\"> </span>R\u00f8rvik<span class=\"_ _2e\"> </span>67.01%Polarfjell A<span class=\"_ _0\"></span>S<span class=\"_ _1a0\"> </span>Norsk Fisketr<span class=\"_ _0\"></span>ansport AS<span class=\"_ _84\"> </span>Norway<span class=\"_ _d2\"> </span>R\u00f8rvik<span class=\"_ _114\"> </span>67.01%MS Kristiansund A<span class=\"_ _0\"></span>S<span class=\"_ _5b\"> </span>Norsk Fisk<span class=\"_ _6\"></span>etr<span class=\"_ _0\"></span>ansport AS<span class=\"_ _84\"> </span>Norway<span class=\"_ _d2\"> </span>R\u00f8rvik<span class=\"_ _114\"> </span>67.01%MS \u00c5sv<span class=\"_ _6\"></span>\u00e6rfjor<span class=\"_ _6\"></span>d AS<span class=\"_ _2a0\"> </span>Norsk Fiske<span class=\"_ _6\"></span>transport A<span class=\"_ _0\"></span>S<span class=\"_ _84\"> </span>Norway<span class=\"_ _291\"> </span>R\u00f8rvik<span class=\"_ _114\"> </span>67.01%1 <span class=\"_ _48\"> </span>Fr\u00f8<span class=\"_ _6\"></span>y Nor<span class=\"_ _6\"></span>d is 50% owned by Fr<span class=\"_ _6\"></span>\u00f8y Akvaservice A<span class=\"_ _0\"></span>S and 50% owned by Fr\u00f8<span class=\"_ _6\"></span>y AS<span class=\"_ _6\"></span>ANOTE 4.8 <span class=\"_ _224\"> </span> <span class=\"_ _2\"> </span><span class=\"fsa fc4 ls0\">Related party transactions</span>The Group\u2019<span class=\"_ _0\"></span><span class=\"ws3c\">s <span class=\"_ _6\"></span><span class=\"ws26\">par<span class=\"_ _6\"></span>ent c<span class=\"_ _0\"></span>ompany is <span class=\"ws3c\">SalMar</span> AS<span class=\"_ _0\"></span>A. The parent c<span class=\"_ _0\"></span>ompany is K<span class=\"_ _0\"></span>verva Indus<span class=\"_ _6\"></span>trier A<span class=\"_ _6\"></span>S, which owns 41.27% </span></span>of the shar<span class=\"_ _0\"></span>es in <span class=\"ws1f\">SalMar</span> AS<span class=\"_ _6\"></span>A. Even though K<span class=\"_ _0\"></span>verv<span class=\"_ _6\"></span>a Industrier A<span class=\"_ _0\"></span>S doesn\u2019<span class=\"ws1f\">t </span>hav<span class=\"_ _6\"></span>e con<span class=\"_ _0\"></span>trol through legal o<span class=\"_ _0\"></span>wnership in SalMar<span class=\"ws4e\"> A<span class=\"_ _0\"></span>SA, K<span class=\"_ _0\"></span>verva Indus<span class=\"_ _6\"></span>trier A<span class=\"_ _6\"></span>S is through <span class=\"ws0\">a <span class=\"_ _6\"></span><span class=\"ws4e\">qualitativ<span class=\"_ _6\"></span>e assessment c<span class=\"_ _0\"></span>onsidered t<span class=\"_ _6\"></span>o have the po<span class=\"_ _0\"></span>wer over </span></span></span>the inv<span class=\"_ _6\"></span>est<span class=\"_ _6\"></span>ee. Ther<span class=\"_ _6\"></span>e are se<span class=\"_ _0\"></span>veral fact<span class=\"_ _0\"></span>ors supporting the conclusion, including the dispersed ownership o<span class=\"_ _6\"></span>f the r<span class=\"_ _6\"></span>emaining shares in SalMar A<span class=\"_ _0\"></span>SA. See No<span class=\"_ _6\"></span>te 4.2 f<span class=\"_ _6\"></span>or further details.T<span class=\"_ _0\"></span>ransactions with rela<span class=\"_ _6\"></span>ted parties in 2022 (NOK 1,000):<span class=\"_ _220\"> </span>Sales<span class=\"_ _fd\"> </span>Purchases<span class=\"_ _c4\"> </span>Receivables<span class=\"_ _205\"> </span>LiabilitiesAssociat<span class=\"_ _6\"></span>es of the SalMar Gr<span class=\"_ _0\"></span>oup<span class=\"_ _2e8\"> </span>215,388<span class=\"_ _22a\"> </span>100,735<span class=\"_ _ab\"> </span>30,428<span class=\"_ _62\"> </span>10,990Companies c<span class=\"_ _0\"></span>ontrolled by the par<span class=\"_ _0\"></span>ent compan<span class=\"_ _6\"></span>y K<span class=\"_ _0\"></span>verva A<span class=\"_ _0\"></span>S<span class=\"_ _139\"> </span>2,060,367<span class=\"_ _22a\"> </span>455,541<span class=\"_ _22a\"> </span>248,893<span class=\"_ _62\"> </span>16,929Associat<span class=\"_ _6\"></span>es of the par<span class=\"_ _0\"></span>ent compan<span class=\"_ _0\"></span>y Kv<span class=\"_ _6\"></span>erva A<span class=\"_ _0\"></span>S<span class=\"_ _182\"> </span>56,183<span class=\"_ _62\"> </span>22,296<span class=\"_ _b6\"> </span>3,135<span class=\"_ _7c\"> </span>9T<span class=\"_ _0\"></span>ransactions with rela<span class=\"_ _6\"></span>ted parties in 2021 (NOK 1,000):<span class=\"_ _220\"> </span>Sales<span class=\"_ _fd\"> </span>Purchases<span class=\"_ _c4\"> </span>Receivables<span class=\"_ _205\"> </span>LiabilitiesAssociat<span class=\"_ _6\"></span>es of the SalMar Gr<span class=\"_ _0\"></span>oup<span class=\"_ _2e8\"> </span>211,107<span class=\"_ _62\"> </span>70,285<span class=\"_ _ab\"> </span>36,534<span class=\"_ _99\"> </span>0Companies c<span class=\"_ _0\"></span>ontrolled by the par<span class=\"_ _0\"></span>ent compan<span class=\"_ _6\"></span>y K<span class=\"_ _0\"></span>verva A<span class=\"_ _0\"></span>S<span class=\"_ _139\"> </span>1,693,721<span class=\"_ _22a\"> </span>354,038<span class=\"_ _22a\"> </span>205,806<span class=\"_ _62\"> </span>20,705Associat<span class=\"_ _6\"></span>es of the par<span class=\"_ _0\"></span>ent compan<span class=\"_ _0\"></span>y Kv<span class=\"_ _6\"></span>erva A<span class=\"_ _0\"></span>S<span class=\"_ _2e9\"> </span>0<span class=\"_ _62\"> </span>31,059<span class=\"_ _99\"> </span>0<span class=\"_ _99\"> </span>0T<span class=\"_ _0\"></span>ransactions be<span class=\"_ _6\"></span>tween the Group and r<span class=\"_ _0\"></span>elated parties ar<span class=\"_ _0\"></span>e undertaken a<span class=\"_ _6\"></span>t marke<span class=\"_ _0\"></span>t terms and conditions. In<span class=\"_ _6\"></span> addition, dividends hav<span class=\"_ _6\"></span>e been receiv<span class=\"_ _0\"></span>ed from associat<span class=\"_ _0\"></span>es (see Note 3.5), while bene<span class=\"_ _6\"></span>fits hav<span class=\"_ _6\"></span>e been paid to members of the Boar<span class=\"_ _0\"></span>d and senior ex<span class=\"_ _0\"></span>ecutives (see No<span class=\"_ _6\"></span>te 2.3).NOTE 4.<span class=\"_ _c\"></span>9 <span class=\"_ _1d\"> </span> <span class=\"_ _38\"> </span><span class=\"fsa fc4 ls0\">Allegations of price collusion</span>On 6 February 2019, the European C<span class=\"_ _0\"></span>ommission launched an investi<span class=\"ws0\">-</span>gation o<span class=\"_ _6\"></span>f the <span class=\"ws0\">SalMar</span> A<span class=\"_ _6\"></span>SA and se<span class=\"_ _0\"></span>veral o<span class=\"_ _0\"></span>ther producers of farmed Nor<span class=\"_ _6\"></span><span class=\"ws0\">-</span>wegian A<span class=\"_ _0\"></span>tlantic salmon, c<span class=\"_ _6\"></span>oncerning alleged anti-c<span class=\"_ _0\"></span>ompetitive c<span class=\"_ _0\"></span>onduct.Follo<span class=\"_ _6\"></span>wing the inv<span class=\"_ _6\"></span>estiga<span class=\"_ _6\"></span>tion, multiple lawsuits wer<span class=\"_ _6\"></span>e launched against SalMar<span class=\"ws88\"> A<span class=\"_ _6\"></span>SA and se<span class=\"_ _6\"></span>ver<span class=\"_ _0\"></span>al other salmon producers in the Unit<span class=\"_ _0\"></span>ed Sta<span class=\"_ _0\"></span>tes. </span>A<span class=\"_ _0\"></span>fter c<span class=\"_ _6\"></span>onsolidation o<span class=\"_ _6\"></span>f the cases, there w<span class=\"_ _6\"></span>ere tw<span class=\"_ _0\"></span>o class actions pending<span class=\"_ _1\"></span> bef<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>e the District C<span class=\"_ _6\"></span>ourt in Florida, filed by dir<span class=\"_ _0\"></span>ect and indirect pur<span class=\"ls0 ws0\">-</span>chasers r<span class=\"_ _6\"></span>espectively. Bo<span class=\"_ _6\"></span>th cases concerned the same allega<span class=\"_ _0\"></span>tion of anti-c<span class=\"_ _0\"></span>ompetitive c<span class=\"_ _0\"></span>onduct as the European C<span class=\"_ _6\"></span>ommission'<span class=\"_ _0\"></span><span class=\"ws3d\">s <span class=\"_ _0\"></span>inves<span class=\"_ _6\"></span>tigation, </span>r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to the alleged e<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ect for US cust<span class=\"_ _0\"></span>omers. <span class=\"ws0\">SalMar</span> enter<span class=\"_ _0\"></span>ed <span class=\"ws0\">a <span class=\"ls23 ws3e\">co<span class=\"_ _1\"></span>l</span>-</span>lective se<span class=\"_ _6\"></span>ttlement agr<span class=\"_ _0\"></span>eement in the dir<span class=\"_ _6\"></span>ect purchaser case on 25 Ma<span class=\"_ _0\"></span>y 2022, which was appro<span class=\"_ _0\"></span>ved by the District Court in Florida 8 Sep<span class=\"_ _0\"></span>tember 2022. <span class=\"_ _0\"></span>SalMar<span class=\"ws22\"> enter<span class=\"_ _0\"></span>ed <span class=\"ws27\">a <span class=\"_ _6\"></span><span class=\"ws22\">c<span class=\"_ _6\"></span>ollective se<span class=\"_ _6\"></span>ttlement agr<span class=\"_ _0\"></span>eement in the indirect </span></span></span>pur<span class=\"_ _6\"></span>chaser case on 8 Sept<span class=\"_ _6\"></span>ember 2022, which was appro<span class=\"_ _0\"></span>ved by the Court 27 February 2023. The agr<span class=\"_ _0\"></span>eements are pur<span class=\"_ _0\"></span>ely commer<span class=\"_ _0\"></span>cially r<span class=\"_ _6\"></span>easoned, due to fact<span class=\"_ _6\"></span>ors such as the substan<span class=\"_ _6\"></span>tial cos<span class=\"_ _6\"></span>ts of litiga<span class=\"_ _6\"></span>tion in the US. The agr<span class=\"_ _6\"></span>eements do no<span class=\"_ _6\"></span>t entail an<span class=\"_ _6\"></span>y admission of guilt.In Nov<span class=\"_ _6\"></span>ember 2019, the U.S. Department o<span class=\"_ _6\"></span>f Justice C<span class=\"_ _6\"></span>ompetition Divi<span class=\"ws0\">-</span>sion launched an inv<span class=\"_ _6\"></span>estiga<span class=\"_ _6\"></span>tion concerning the same allega<span class=\"_ _0\"></span>tion. On 13 January 2023 <span class=\"ws0\">SalMar</span> r<span class=\"_ _6\"></span>eceived <span class=\"ws0\">a <span class=\"_ _1\"></span></span>letter fr<span class=\"_ _0\"></span>om the Department of Justice, in<span class=\"_ _6\"></span>forming tha<span class=\"_ _6\"></span>t the inv<span class=\"_ _6\"></span>estiga<span class=\"_ _6\"></span>tion against <span class=\"ws1f\">SalMar</span> and the o<span class=\"_ _0\"></span>ther producers had been closed.In addition, c<span class=\"_ _6\"></span>omplaints wer<span class=\"_ _0\"></span>e filed against <span class=\"ws2b\">SalMar</span> AS<span class=\"_ _0\"></span>A, as one of sev<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>al Norwegian salmon pr<span class=\"_ _6\"></span>oducers, bef<span class=\"_ _6\"></span>ore <span class=\"ws0\">a <span class=\"_ _1\"></span></span>Feder<span class=\"_ _6\"></span>al Court in T<span class=\"_ _c\"></span>oron<span class=\"_ _0\"></span>to on 11 October 2019 and 3 January 2020. The cases w<span class=\"_ _6\"></span>ere c<span class=\"_ _0\"></span>onsolidated, and curr<span class=\"_ _6\"></span>ently one case is pending be<span class=\"_ _6\"></span>for<span class=\"_ _0\"></span>e the Federal Court. Lawsuits hav<span class=\"_ _6\"></span>e also been filed bef<span class=\"_ _6\"></span>ore local c<span class=\"_ _0\"></span>ourts in V<span class=\"_ _6\"></span>ancouv<span class=\"_ _0\"></span>er and in Quebec but ar<span class=\"_ _6\"></span>e curren<span class=\"_ _6\"></span>tly on hold pending <span class=\"ws0\">a <span class=\"_ _0\"></span><span class=\"ws43\">decision in the Federal Court. The </span></span>cases all c<span class=\"_ _6\"></span>oncern the same allegation o<span class=\"_ _6\"></span>f anti-c<span class=\"_ _0\"></span>ompetitive c<span class=\"_ _6\"></span>onduct.In the sec<span class=\"_ _6\"></span>ond quarter<span class=\"_ _0\"></span>, the Group e<span class=\"_ _6\"></span>xpensed cos<span class=\"_ _6\"></span>ts incurr<span class=\"_ _6\"></span>ed and made pro<span class=\"_ _0\"></span>visions for e<span class=\"_ _6\"></span>xpected c<span class=\"_ _0\"></span>osts and exp<span class=\"_ _6\"></span>enses rela<span class=\"_ _0\"></span>ted to the pr<span class=\"_ _0\"></span>evi<span class=\"ls0 ws0\">-</span>ously r<span class=\"_ _6\"></span>eported lawsuits in North America. Please see no<span class=\"_ _0\"></span>te 10 to the Q2 r<span class=\"_ _6\"></span>eport.SalMar<span class=\"ws22\"> is not awar<span class=\"_ _0\"></span>e of cir<span class=\"_ _6\"></span>cumstances subs<span class=\"_ _6\"></span>tantia<span class=\"_ _6\"></span>ting the allegation o<span class=\"_ _6\"></span>f </span>anti-c<span class=\"_ _0\"></span>ompetitive c<span class=\"_ _0\"></span>onduct and is of the opinion that the c<span class=\"_ _0\"></span>ompany has not participa<span class=\"_ _0\"></span>ted in any f<span class=\"_ _6\"></span>orm of illegal price fixing or an<span class=\"_ _6\"></span>y other f<span class=\"_ _0\"></span>orm of anti-c<span class=\"_ _0\"></span>ompetitive c<span class=\"_ _0\"></span>onduct. <span class=\"ws0\">SalMar</span> is and has been fully cooper<span class=\"_ _6\"></span>ating in with all r<span class=\"_ _6\"></span>elev<span class=\"_ _6\"></span>ant authorities in these ma<span class=\"_ _6\"></span>tters. The out<span class=\"_ _6\"></span>c<span class=\"_ _6\"></span>ome of the ongoing cases and the size o<span class=\"_ _6\"></span>f <span class=\"ws0\">SalMar'<span class=\"_ _0\"></span>s <span class=\"_ _37\"></span><span class=\"ws24\">pot<span class=\"_ _0\"></span>ential ec<span class=\"_ _6\"></span>onomic liability, </span></span>r<span class=\"_ _6\"></span>emains uncertain.NOTE 4.10 <span class=\"_ _224\"> </span> <span class=\"_\"> </span><span class=\"fsa fc4 ls0\">Impact from w<span class=\"_ _6\"></span>ar in Ukraine</span>During 2022, the world has faced <span class=\"ws18\">a <span class=\"_ _37\"></span></span>challenging macroec<span class=\"_ _0\"></span>onomic envir<span class=\"_ _0\"></span>onment where Russia'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"ws40\">invasion o<span class=\"_ _0\"></span>f Ukraine has brough<span class=\"_ _0\"></span>t <span class=\"ws0\">a grea<span class=\"_ _6\"></span>t </span></span></span>degr<span class=\"_ _6\"></span>ee of uncertain<span class=\"_ _6\"></span>ty. SalMar<span class=\"ws22\"> has no assets in Russi<span class=\"_ _6\"></span>a or Ukraine, and ther<span class=\"_ _0\"></span>e has not been an<span class=\"_ _6\"></span>y </span>sales to Russia or Ukr<span class=\"_ _0\"></span>aine in the past year<span class=\"_ _0\"></span>. Howev<span class=\"_ _0\"></span>er, Ukr<span class=\"_ _6\"></span>aine is <span class=\"ws1f\">a <span class=\"_ _0\"></span>large </span>supplier of certain agricultur<span class=\"_ _0\"></span>e products, and the war cr<span class=\"_ _6\"></span>eat<span class=\"_ _6\"></span>es incr<span class=\"_ _6\"></span>eased uncertainty and in<span class=\"_ _6\"></span>flationary pr<span class=\"_ _0\"></span>essure on r<span class=\"_ _6\"></span>aw mat<span class=\"_ _0\"></span>erial for certain ingr<span class=\"_ _6\"></span>edients in fish f<span class=\"_ _6\"></span>eed, and through 2022 <span class=\"ws0\">SalMar</span> has e<span class=\"_ _0\"></span>xperienced incr<span class=\"_ _6\"></span>easing infla<span class=\"_ _6\"></span>tion on feed and o<span class=\"_ _0\"></span>ther significant input factors which hav<span class=\"_ _6\"></span>e increased the pr<span class=\"_ _0\"></span>oduction cost o<span class=\"_ _0\"></span>f the fish.The past f<span class=\"_ _0\"></span>ew years hav<span class=\"_ _6\"></span>e been challenging and charact<span class=\"_ _0\"></span>erised by grea<span class=\"_ _6\"></span>t uncertainty no<span class=\"_ _0\"></span>t only for the aquaculture sect<span class=\"_ _0\"></span>or but for the global c<span class=\"_ _6\"></span>ommunity. With the war in Ukraine uncertain<span class=\"_ _0\"></span>ty is likely to r<span class=\"_ _0\"></span>emain a <span class=\"_ _0\"></span><span class=\"ws22\">constan<span class=\"_ _0\"></span>t for <span class=\"ws27\">a <span class=\"_ _0\"></span><span class=\"ws22\">long time. Through the c<span class=\"_ _6\"></span>ollective e<span class=\"_ _0\"></span>fforts and har<span class=\"_ _6\"></span>d work </span></span></span>SalMar<span class=\"wsd2\"> has pro<span class=\"_ _0\"></span>ved its resilience and ability t<span class=\"_ _6\"></span>o naviga<span class=\"_ _6\"></span>te in uncertain </span>times and adapt t<span class=\"_ _6\"></span>o changing mark<span class=\"_ _6\"></span>et c<span class=\"_ _0\"></span>onditions. NOTE 4.11 <span class=\"_ _1b4\"> </span><span class=\"fsa fc4 ls0\">Resource tax</span>On 28 Sept<span class=\"_ _0\"></span>ember 2022, the Norwegian Governmen<span class=\"_ _6\"></span>t pr<span class=\"_ _6\"></span>esent<span class=\"_ _6\"></span>ed <span class=\"ws20\">a <span class=\"_ _37\"></span></span>compr<span class=\"_ _0\"></span>ehensive tax incr<span class=\"_ _6\"></span>ease for aquacultur<span class=\"_ _6\"></span>e through <span class=\"ws0\">a </span>proposal for <span class=\"ws0\">a </span>resour<span class=\"_ _0\"></span>ce ren<span class=\"_ _6\"></span>t tax on the Norwegian aquacultur<span class=\"_ _6\"></span>e industry a<span class=\"_ _6\"></span>t 40 per cent. The c<span class=\"_ _0\"></span>onsultation deadline was 4 January 2023. 28 Mar<span class=\"_ _6\"></span>ch 2023, the Norwegian gov<span class=\"_ _0\"></span>ernment held <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span><span class=\"ws28\">pr<span class=\"_ _6\"></span>ess c<span class=\"_ _6\"></span>onf<span class=\"_ _0\"></span>erence to pr<span class=\"_ _0\"></span>esent its re<span class=\"_ _0\"></span>vised proposal for <span class=\"ws0\">a </span>resour<span class=\"_ _0\"></span>ce rent tax. The upda<span class=\"_ _0\"></span>ted proposal </span>specifies a <span class=\"_ _1\"></span><span class=\"ws55\">tax r<span class=\"_ _0\"></span>ate o<span class=\"_ _6\"></span>f 35% c<span class=\"_ _6\"></span>ompared t<span class=\"_ _6\"></span>o 40% in the original pr<span class=\"_ _6\"></span>oposal. This proposal will be deba<span class=\"_ _6\"></span>ted in </span>the Norwegian parliamen<span class=\"_ _6\"></span>t bef<span class=\"_ _6\"></span>ore <span class=\"ws0\">a <span class=\"_ _6\"></span><span class=\"ws6f\">final ver<span class=\"_ _0\"></span>dict is expect<span class=\"_ _6\"></span>ed bef<span class=\"_ _0\"></span>ore the summer of 2023. The pr<span class=\"_ _0\"></span>oposal </span></span>will apply from 01.01.2023.  If the pr<span class=\"_ _0\"></span>oposal is adopted as pr<span class=\"_ _0\"></span>esented , then this will en<span class=\"_ _0\"></span>tail <span class=\"ws0\">a <span class=\"_ _1\"></span>significant </span>r<span class=\"_ _6\"></span>eduction in the group'<span class=\"_ _0\"></span><span class=\"ws2b\">s <span class=\"_ _0\"></span><span class=\"ws26\">future fr<span class=\"_ _6\"></span>ee cash flow. When the final legisla<span class=\"_ _6\"></span>tive pr<span class=\"_ _0\"></span>oposal is available, the c<span class=\"_ _6\"></span>ompany </span></span>will assess whether this will a<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ect the compan<span class=\"_ _0\"></span>y'<span class=\"_ _6\"></span>s values in the balance shee<span class=\"_ _6\"></span>t.NOTE 4.12  <span class=\"fsa fc4 ls0\">Climate risk</span>In 2022, <span class=\"ws20\">SalMar</span> c<span class=\"_ _6\"></span>onducted <span class=\"ws20\">a <span class=\"_ _1\"></span></span>climat<span class=\"_ _6\"></span>e risk analysis of all its oper<span class=\"_ _0\"></span>ations across the v<span class=\"_ _6\"></span>alue chain fr<span class=\"_ _6\"></span>om roe t<span class=\"_ _0\"></span>o plate and acc<span class=\"_ _0\"></span>ompanying suppliers to the v<span class=\"_ _6\"></span>alue chain. The analysis is aligned with the T<span class=\"_ _c\"></span>ask For<span class=\"_ _0\"></span>ce on Climate-r<span class=\"_ _0\"></span>elated Financial Disclosur<span class=\"_ _0\"></span>es (TCFD) fr<span class=\"_ _0\"></span>amework and analyses bo<span class=\"_ _6\"></span>th threa<span class=\"_ _0\"></span>ts and opportunities and associat<span class=\"_ _0\"></span>ed physical and transitional implica<span class=\"_ _0\"></span>tions to <span class=\"ws18\">SalMar<span class=\"ls0 ws0\">\u2019</span>s <span class=\"_ _1\"></span>financi</span>al position.Some k<span class=\"_ _6\"></span>ey findings include:\u2022 <span class=\"_ _84\"> </span><span class=\"ff3 fc4\">SalMar\u2019<span class=\"_ _0\"></span>s assets running on fossil fuels, e.g., w<span class=\"_ _6\"></span>ork boats, c<span class=\"_ _0\"></span>ompany cars, et<span class=\"_ _6\"></span>c. ar<span class=\"_ _6\"></span>e sensitive t<span class=\"_ _6\"></span>o </span>SalMar\u2019<span class=\"_ _0\"></span>s climate ambitions and e<span class=\"_ _0\"></span>xternal pr<span class=\"_ _6\"></span>essure t<span class=\"_ _0\"></span>o quickly transition to z<span class=\"_ _6\"></span>ero-emission fuels.\u2022 <span class=\"_ _84\"> </span><span class=\"ff3 fc4\">SalMar\u2019<span class=\"_ _0\"></span>s open cages, being sever<span class=\"_ _0\"></span>al hundred in the number<span class=\"_ _6\"></span>, would be under thr<span class=\"_ _0\"></span>eat if </span>gov<span class=\"_ _6\"></span>erning bodies in Norway or Iceland decided t<span class=\"_ _6\"></span>o shift their fish farming str<span class=\"_ _0\"></span>ategy t<span class=\"_ _6\"></span>o solely include closed cages, e.g., on the basis of en<span class=\"_ _6\"></span>vironmen<span class=\"_ _0\"></span>tal inter<span class=\"_ _0\"></span>ests. This threa<span class=\"_ _6\"></span>t is r<span class=\"_ _6\"></span>elev<span class=\"_ _6\"></span>ant c<span class=\"_ _6\"></span>onsidering the ongoing discussions on this topic in Canada.\u2022 <span class=\"_ _84\"> </span><span class=\"ff3 fc4\">Carbon taxa<span class=\"_ _0\"></span>tion is a hot topic in global business t<span class=\"_ _6\"></span>oday<span class=\"_ _0\"></span>, but is yet t<span class=\"_ _6\"></span>o be consider<span class=\"_ _0\"></span>ed for fish </span>farming oper<span class=\"_ _6\"></span>ations in Norwa<span class=\"_ _6\"></span>y and Iceland. If a significant carbon tax was in<span class=\"_ _6\"></span>troduced t<span class=\"_ _6\"></span>o SalMar\u2019<span class=\"_ _0\"></span>s operations, this c<span class=\"_ _0\"></span>ould have ma<span class=\"_ _6\"></span>terial financial implica<span class=\"_ _0\"></span>tions.In c<span class=\"_ _6\"></span>onclusion, there ar<span class=\"_ _0\"></span>e curren<span class=\"_ _6\"></span>tly no indicat<span class=\"_ _6\"></span>ors of po<span class=\"_ _6\"></span>ten<span class=\"_ _0\"></span>tial climate risks ha<span class=\"_ _6\"></span>ving <span class=\"ws0\">a </span>ma<span class=\"_ _6\"></span>terial impact o<span class=\"_ _6\"></span>f the carrying amount o<span class=\"_ _0\"></span>f <span class=\"ws3b\">SalMar<span class=\"ls0 ws0\">'<span class=\"_ _6\"></span><span class=\"ls19 ws3b\">s <span class=\"_ _1\"></span><span class=\"ws1c\">assets, or hav<span class=\"_ _6\"></span>e mat<span class=\"_ _6\"></span>erial impact on <span class=\"ws3b\">SalMar<span class=\"ls0 ws0\">'<span class=\"_ _0\"></span><span class=\"ls19 ws3b\">s <span class=\"_ _1\"></span><span class=\"ws1c\">activities and the expect<span class=\"_ _6\"></span>ed </span></span></span></span></span></span></span></span>futur<span class=\"_ _6\"></span>e cash flow. Ho<span class=\"_ _6\"></span>wev<span class=\"_ _0\"></span>er, this r<span class=\"_ _6\"></span>emains an important ma<span class=\"_ _6\"></span>tter t<span class=\"_ _6\"></span>o c<span class=\"_ _6\"></span>ontinue t<span class=\"_ _6\"></span>o assess in the coming y<span class=\"_ _6\"></span>ears.NOTE 4.13 <span class=\"_\"> </span><span class=\"fsa fc4 ls0\">Ev<span class=\"_ _6\"></span>ents occurring after the repor<span class=\"_ _1\"></span>ting period</span>New in<span class=\"_ _6\"></span>forma<span class=\"_ _6\"></span>tion concerning the c<span class=\"_ _0\"></span>ompany'<span class=\"_ _0\"></span><span class=\"ws20\">s <span class=\"_ _1\"></span><span class=\"ws1c\">financial position on the reporting dat<span class=\"_ _0\"></span>e is disclosed in </span></span>the annual financial sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>ts. Even<span class=\"_ _6\"></span>ts occurring aft<span class=\"_ _0\"></span>er the reporting period that do no<span class=\"_ _0\"></span>t affect the c<span class=\"_ _6\"></span>ompany'<span class=\"_ _0\"></span>s <span class=\"ws16\">financial position on the reporting dat<span class=\"_ _0\"></span>e, but which will aff<span class=\"_ _6\"></span>ect it in the future, ar<span class=\"_ _0\"></span>e disclosed </span>wher<span class=\"_ _6\"></span>e mat<span class=\"_ _6\"></span>erial.Compulsory acquisition o<span class=\"_ _6\"></span>f all remaining shar<span class=\"_ _0\"></span>es in NTS Follo<span class=\"_ _6\"></span>wing the comple<span class=\"_ _6\"></span>tion of the manda<span class=\"_ _0\"></span>tory off<span class=\"_ _6\"></span>er for t<span class=\"_ _0\"></span>o acquire all shar<span class=\"_ _6\"></span>es in N<span class=\"_ _6\"></span>TS, <span class=\"ws0\">SalMar</span> owns 92,93 per cent o<span class=\"_ _6\"></span>f the shar<span class=\"_ _6\"></span>es in the compan<span class=\"_ _0\"></span>y. On 3 January 2023 <span class=\"ws1f\">SalMar</span> publicly announced that they r<span class=\"_ _6\"></span>esolved to carry out <span class=\"ws0\">a </span>c<span class=\"_ _0\"></span>ompulsory acquisition of all r<span class=\"_ _6\"></span>emaining shares in the c<span class=\"_ _0\"></span>ompany not o<span class=\"_ _0\"></span>wned by <span class=\"ws0\">SalMar</span> and with eff<span class=\"_ _0\"></span>ect from 3 January 2023, <span class=\"ws0\">SalMar</span> became 100 per cent o<span class=\"_ _6\"></span>wner of all shar<span class=\"_ _0\"></span>es in NTS. The t<span class=\"_ _6\"></span>otal c<span class=\"_ _6\"></span>onsidera<span class=\"_ _6\"></span>tion for the r<span class=\"_ _0\"></span>emaining shares was NOK 674,3 millions. For acc<span class=\"_ _0\"></span>ounting purposes, the eff<span class=\"_ _0\"></span>ect of the tr<span class=\"_ _6\"></span>ansaction is rec<span class=\"_ _0\"></span>ognised directly t<span class=\"_ _6\"></span>o equity in the period. As a consequence o<span class=\"_ _6\"></span>f the tr<span class=\"_ _6\"></span>ansaction the non-c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>elated t<span class=\"_ _6\"></span>o tr<span class=\"_ _6\"></span>easury shares o<span class=\"_ _0\"></span>wned by NTS amoun<span class=\"_ _6\"></span>ting to NOK 319,2 millions will r<span class=\"_ _6\"></span>educe the equity attributable t<span class=\"_ _6\"></span>o shareholders in SalMar acc<span class=\"_ _0\"></span>ordingly. A<span class=\"_ _0\"></span>fter the c<span class=\"_ _6\"></span>ompulsory acquistion, the r<span class=\"_ _6\"></span>emaining non-c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling shar<span class=\"_ _6\"></span>eholders have made <span class=\"ws0\">a <span class=\"_ _6\"></span><span class=\"ws18\">formal c<span class=\"_ _0\"></span>om<span class=\"ws0\">-</span></span></span>plaint about the r<span class=\"_ _0\"></span>edemption sum.Dives<span class=\"_ _6\"></span>tment o<span class=\"_ _0\"></span>f NRS Sales office On 28 February 2023 the sales office f<span class=\"_ _6\"></span>or NRS in Kristiansund was sold t<span class=\"_ _6\"></span>o Visscher Seaf<span class=\"_ _6\"></span>ood.Disc<span class=\"_ _6\"></span>ontinued oper<span class=\"_ _0\"></span>ations a<span class=\"_ _6\"></span>t SalmoSea AS 10 Mar<span class=\"_ _6\"></span>ch 2023 the Boar<span class=\"_ _6\"></span>d of Dir<span class=\"_ _0\"></span>ectors in SalmoSea AS, <span class=\"ws0\">a </span>subsidiary of Salmonor A<span class=\"_ _0\"></span>S, announced that they will disc<span class=\"_ _0\"></span>ontinue opera<span class=\"_ _0\"></span>tions. SalmoSea is <span class=\"ws0\">a </span>harv<span class=\"_ _6\"></span>esting facility in Fler<span class=\"_ _0\"></span>engstrand near R<span class=\"_ _0\"></span>\u00f8rvik in north<span class=\"ws0\">-</span>ern parts of Cen<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>al Norway. Ov<span class=\"_ _6\"></span>er time, SalmoSea has not been able t<span class=\"_ _6\"></span>o c<span class=\"_ _6\"></span>ov<span class=\"_ _6\"></span>er its obligations, and the boar<span class=\"_ _6\"></span>d'<span class=\"_ _0\"></span>s opinion is that the c<span class=\"_ _0\"></span>ompany'<span class=\"_ _0\"></span>s harvesting business will no<span class=\"_ _0\"></span>t be competitiv<span class=\"_ _0\"></span>e in the future.NOTE 4.1<span class=\"_ _0\"></span>4 <span class=\"_ _1d\"> </span> <span class=\"_ _224\"> </span><span class=\"fsa fc4 ls0\">Alternativ<span class=\"_ _6\"></span>e performance measures</span>The <span class=\"_ _0\"></span>SalMar<span class=\"ws22\"> Group pr<span class=\"_ _6\"></span>epares its fi<span class=\"_ _6\"></span>nancial sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>ts in acc<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>dance with Int<span class=\"_ _0\"></span>ernational Financial Reporting </span>S<span class=\"_ _0\"></span>tandards (IFRS). In addition, managemen<span class=\"_ _6\"></span>t has established alt<span class=\"_ _6\"></span>ernativ<span class=\"_ _6\"></span>e performance measur<span class=\"_ _0\"></span>es (APMs) to pr<span class=\"_ _0\"></span>ovide useful and r<span class=\"_ _0\"></span>elevan<span class=\"_ _6\"></span>t inf<span class=\"_ _6\"></span>ormation t<span class=\"_ _6\"></span>o users of the financial s<span class=\"_ _6\"></span>tat<span class=\"_ _6\"></span>ements. APMs ha<span class=\"_ _6\"></span>ve been es<span class=\"_ _6\"></span>tab<span class=\"ws0\">-</span>lished to pr<span class=\"_ _0\"></span>ovide grea<span class=\"_ _6\"></span>t<span class=\"_ _6\"></span>er understanding of the c<span class=\"_ _0\"></span>ompany'<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws1a\">underlying performance, and do not r<span class=\"_ _0\"></span>eplace </span></span>the c<span class=\"_ _6\"></span>onsolidat<span class=\"_ _6\"></span>ed financial sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t pr<span class=\"_ _6\"></span>epared in acc<span class=\"_ _0\"></span>ordance with IFRS. The perf<span class=\"_ _0\"></span>ormance paramet<span class=\"_ _0\"></span>ers hav<span class=\"_ _6\"></span>e been re<span class=\"_ _0\"></span>viewed and appro<span class=\"_ _6\"></span>ved by the Gr<span class=\"_ _0\"></span>oup'<span class=\"_ _6\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span><span class=\"ws28\">management and Boar<span class=\"_ _0\"></span>d of Dir<span class=\"_ _0\"></span>ectors. APMs may be </span></span>defined and used in o<span class=\"_ _0\"></span>ther ways by other c<span class=\"_ _0\"></span>ompanies.The APMs ar<span class=\"_ _6\"></span>e deduced from the perf<span class=\"_ _6\"></span>ormance measures de<span class=\"_ _0\"></span>fined in IFRS. The figures ar<span class=\"_ _6\"></span>e defined belo<span class=\"_ _6\"></span>w and calculat<span class=\"_ _0\"></span>ed in <span class=\"ws0\">a </span>consist<span class=\"_ _0\"></span>ent manner. The<span class=\"_ _0\"></span>y are pr<span class=\"_ _6\"></span>esent<span class=\"_ _6\"></span>ed in addition to o<span class=\"_ _0\"></span>ther performance measures, in k<span class=\"_ _6\"></span>eeping with the Guidelines on Alterna<span class=\"_ _6\"></span>tive P<span class=\"_ _0\"></span>erformance Measures issued by the Eur<span class=\"_ _0\"></span>opean Securities and Mark<span class=\"_ _6\"></span>ets A<span class=\"_ _6\"></span>uthority (ESMA).Oper<span class=\"_ _6\"></span>ational EBITOper<span class=\"_ _6\"></span>ational EBIT is an APM used by the Gr<span class=\"_ _6\"></span>oup. The r<span class=\"_ _6\"></span>elationship be<span class=\"_ _6\"></span>tween Oper<span class=\"_ _6\"></span>ational EBIT and oper<span class=\"_ _0\"></span>ating pro<span class=\"_ _0\"></span>fit/loss is present<span class=\"_ _0\"></span>ed in the table below. The differ<span class=\"_ _0\"></span>ence between Oper<span class=\"_ _6\"></span>ational EBIT and oper<span class=\"_ _0\"></span>ating pro<span class=\"_ _6\"></span>fit/loss r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>es to pr<span class=\"_ _0\"></span>ovisions for pr<span class=\"_ _6\"></span>oduction tax and onerous c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts, and items which ar<span class=\"_ _0\"></span>e classified in the financial sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>ts on the line for fair v<span class=\"_ _0\"></span>alue adjustments. These it<span class=\"_ _6\"></span>ems are mark<span class=\"_ _0\"></span>et value and fair v<span class=\"_ _6\"></span>alue assessments link<span class=\"_ _0\"></span>ed to assumptions about the futur<span class=\"_ _0\"></span>e. Opera<span class=\"_ _6\"></span>tional EBIT shows the underlying oper<span class=\"_ _0\"></span>ation and the r<span class=\"_ _6\"></span>esults of tr<span class=\"_ _6\"></span>ansactions undertak<span class=\"_ _6\"></span>en in the period.NOK 1,000<span class=\"_ _2ea\"> </span>2022<span class=\"_ _1cf\"> </span>2021Opera<span class=\"_ _0\"></span>ting profit/loss<span class=\"_ _2eb\"> </span>4,738,158<span class=\"_ _60\"> </span>3,450,968Production tax<span class=\"_ _2a8\"> </span>85,232<span class=\"_ _62\"> </span>71,601Onerous c<span class=\"_ _0\"></span>ontracts<span class=\"_ _2ec\"> </span>-126,330<span class=\"_ _22a\"> </span>180,970Fair value adjus<span class=\"_ _6\"></span>tment:Change in fair value o<span class=\"_ _6\"></span>f the biological assets<span class=\"_ _175\"> </span>-446,150<span class=\"_ _6d\"> </span>-835,155Change in fair value adjus<span class=\"_ _6\"></span>tment due t<span class=\"_ _6\"></span>o business 283,398<span class=\"_ _7c\"> </span>0combina<span class=\"_ _0\"></span>tion - included in cost o<span class=\"_ _6\"></span>f goods soldChange in unrealised Fish P<span class=\"_ _0\"></span>ool contr<span class=\"_ _0\"></span>acts<span class=\"_ _2c3\"> </span>-69,737<span class=\"_ _62\"> </span>14,368Change in unrealised v<span class=\"_ _0\"></span>alue of forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts<span class=\"_ _199\"> </span>0<span class=\"_ _ab\"> </span>44,245Opera<span class=\"_ _0\"></span>tional EBIT<span class=\"_ _126\"> </span>4,464,571<span class=\"_ _8f\"> </span>2,926,996EBITDAEBITD<span class=\"_ _6\"></span>A is another alt<span class=\"_ _6\"></span>ernativ<span class=\"_ _0\"></span>e performance measure used by the Gr<span class=\"_ _0\"></span>oup. EBITDA is oper<span class=\"_ _6\"></span>ational EBIT plus depr<span class=\"_ _6\"></span>eciation, writ<span class=\"_ _6\"></span>e-downs and amortiza<span class=\"_ _6\"></span>tion.NOK 1,000<span class=\"_ _2ea\"> </span>2022<span class=\"_ _1cf\"> </span>2021Opera<span class=\"_ _0\"></span>tional EBIT<span class=\"_ _cc\"> </span>4,464,568<span class=\"_ _69\"> </span>2,926,996Deprecia<span class=\"_ _0\"></span>tion and write-downs<span class=\"_ _181\"> </span>1,037,695<span class=\"_ _bd\"> </span>806,680EBITDA<span class=\"_ _7a\"> </span>5,502,263<span class=\"_ _60\"> </span>3,733,676EBIT/kg gwEBIT per kg gutted w<span class=\"_ _6\"></span>eight is de<span class=\"_ _6\"></span>fined as a ke<span class=\"_ _0\"></span>y performance parame<span class=\"_ _0\"></span>ter for SalMar<span class=\"_ _0\"></span>. The performance par<span class=\"_ _6\"></span>amet<span class=\"_ _6\"></span>er is used to assess the pr<span class=\"_ _0\"></span>ofitability of the goods sold and the Gr<span class=\"_ _6\"></span>oup'<span class=\"_ _0\"></span>s opera<span class=\"_ _6\"></span>tions. The per-formance par<span class=\"_ _0\"></span>ameter is e<span class=\"_ _0\"></span>xpressed per kg o<span class=\"_ _6\"></span>f harvest<span class=\"_ _0\"></span>ed volume.Fish Farming Fish Farming Centr<span class=\"_ _0\"></span>al Northern Icelandic 2022Norway Norway Salmon<span class=\"ws7\">  <span class=\"_ _2ed\"> </span></span>SalMar Group Opera<span class=\"_ _0\"></span>tional EBIT (NOK 1,000)<span class=\"_ _39\"> </span>3,599,217<span class=\"_ _8f\"> </span>2,525,754<span class=\"_ _6d\"> </span>365,943<span class=\"_ _8f\"> </span>4,464,571V<span class=\"_ _0\"></span>olume harvest<span class=\"_ _6\"></span>ed (tonnes)<span class=\"_ _24\"> </span>114,139<span class=\"_ _8e\"> </span>63,392<span class=\"_ _5b\"> </span>16,139<span class=\"_ _2af\"> </span>193,670EBIT/kg gw (NOK)<span class=\"_ _10e\"> </span>31.53<span class=\"_ _30\"> </span>39.84<span class=\"_ _30\"> </span>22.67<span class=\"_ _76\"> </span>23.05Fish Farming Fish Farming Centr<span class=\"_ _0\"></span>al Northern Icelandic 2021Norway Norway Salmon<span class=\"ws7\">  <span class=\"_ _2ed\"> </span></span>SalMar Group Opera<span class=\"_ _0\"></span>tional EBIT (NOK 1,000)<span class=\"_ _39\"> </span>2,118,499<span class=\"_ _8f\"> </span>1,242,506<span class=\"_ _5b\"> </span>74,007<span class=\"_ _8f\"> </span>2,926,996V<span class=\"_ _0\"></span>olume harvest<span class=\"_ _6\"></span>ed (tonnes)<span class=\"_ _24\"> </span>110,671<span class=\"_ _8e\"> </span>59,847<span class=\"_ _5b\"> </span>11,537<span class=\"_ _2af\"> </span>182,056EBIT/kg gw (NOK)<span class=\"_ _10e\"> </span>19.14<span class=\"_ _30\"> </span>20.76<span class=\"_ _af\"> </span>6.41<span class=\"_ _23c\"> </span>16.08Ne<span class=\"_ _6\"></span>t inter<span class=\"_ _0\"></span>est-bearing debt (NIBD) and ne<span class=\"_ _0\"></span>t inter<span class=\"_ _6\"></span>est-bearing deb<span class=\"_ _6\"></span>t including leas-ing liabilitiesNet in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est-bearing debt is an alt<span class=\"_ _0\"></span>ernative perf<span class=\"_ _6\"></span>ormance measure used by the Gr<span class=\"_ _0\"></span>oup. The performance measur<span class=\"_ _6\"></span>e is used to e<span class=\"_ _6\"></span>xpr<span class=\"_ _6\"></span>ess the Group'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span><span class=\"ws52\">working capital and is an importan<span class=\"_ _6\"></span>t performance measur<span class=\"_ _0\"></span>e for </span></span>inv<span class=\"_ _6\"></span>est<span class=\"_ _6\"></span>ors and other users, because it the sho<span class=\"_ _0\"></span>ws net borro<span class=\"_ _6\"></span>wed capital used to finance the Gr<span class=\"_ _0\"></span>oup. Net int<span class=\"_ _0\"></span>erest-bearing deb<span class=\"_ _6\"></span>t is defined as long-t<span class=\"_ _0\"></span>erm and short-term debt t<span class=\"_ _6\"></span>o credit ins<span class=\"_ _0\"></span>titutions, less cash &amp; cash equivalen<span class=\"_ _6\"></span>ts. L<span class=\"_ _6\"></span>easing liabilities under IFRS 16 are no<span class=\"_ _0\"></span>t included in the calculation of ne<span class=\"_ _6\"></span>t int<span class=\"_ _6\"></span>er<span class=\"ws0\">-</span>est-bearing deb<span class=\"_ _6\"></span>t. T<span class=\"_ _c\"></span>o highlight to<span class=\"_ _0\"></span>tal inter<span class=\"_ _0\"></span>est bearing debt including leasing liabilities, this is pr<span class=\"_ _6\"></span>esent<span class=\"_ _0\"></span>ed as a separ<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e measure.NOK 1,000<span class=\"_ _2ea\"> </span>2022<span class=\"_ _1cf\"> </span>2021L<span class=\"_ _6\"></span>ong-term deb<span class=\"_ _6\"></span>t to cr<span class=\"_ _0\"></span>edit institutions<span class=\"_ _21e\"> </span>18,349,972<span class=\"_ _69\"> </span>4,906,560Short-term deb<span class=\"_ _6\"></span>t to cr<span class=\"_ _0\"></span>edit institutions<span class=\"_ _200\"> </span>3,442,121<span class=\"_ _22a\"> </span>571,274Cash &amp; cash equivalen<span class=\"_ _6\"></span>ts<span class=\"_ _46\"> </span>-2,712,707<span class=\"_ _a4\"> </span>-901,644Net in<span class=\"_ _0\"></span>terest-bearing deb<span class=\"_ _6\"></span>t (NIBD)<span class=\"_ _1c1\"> </span>19,079,386<span class=\"_ _8f\"> </span>4,576,190Lease liabilities<span class=\"_ _272\"> </span>1,425,297<span class=\"_ _22a\"> </span>967,166NIBD incl. lease liabilities<span class=\"_ _263\"> </span>20,504,683<span class=\"_ _60\"> </span>5,543,356Cash flow per shar<span class=\"_ _0\"></span>e \u2013 dilutedNOK 1,000<span class=\"_ _2ea\"> </span>2022<span class=\"_ _1cf\"> </span>2021Cash flow fr<span class=\"_ _6\"></span>om oper<span class=\"_ _6\"></span>ating activities<span class=\"_ _2ee\"> </span>4,222,818<span class=\"_ _69\"> </span>2,908,351A<span class=\"_ _0\"></span>ver<span class=\"_ _6\"></span>age no. of shar<span class=\"_ _6\"></span>es outstanding (dilut<span class=\"_ _6\"></span>ed) 119,979<span class=\"_ _22a\"> </span>115,922in the period (1,000 shares)Diluted cash flow per shar<span class=\"_ _6\"></span>e (NOK)<span class=\"_ _19d\"> </span>35.20<span class=\"_ _a0\"> </span>25.09NIBD incl. lease liabilities / EBITDANIBD incl. lease liabilities / EBITD<span class=\"_ _0\"></span>A is an APM used by the Group t<span class=\"_ _6\"></span>o measure le<span class=\"_ _0\"></span>verage. Th<span class=\"_ _6\"></span>e figure is arriv<span class=\"_ _0\"></span>ed at by dividing NIBD incl. lease liabilities a<span class=\"_ _6\"></span>t the end of the period with EBITD<span class=\"_ _0\"></span>A for the last 12 mon<span class=\"_ _6\"></span>ths.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-6-2": {
   "value": "NOTE 1.1 <span class=\"_ _1d\"> </span> <span class=\"_ _1b7\"> </span><span class=\"fsa fc4 ls0\">General information</span>SalMar<span class=\"ws77\"> A<span class=\"_ _6\"></span>SA is <span class=\"ws0\">a </span>list<span class=\"_ _0\"></span>ed public limited liability c<span class=\"_ _6\"></span>ompany<span class=\"_ _6\"></span>, regis<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>ed and </span>domiciled in Norway. The c<span class=\"_ _0\"></span>ompany'<span class=\"_ _0\"></span><span class=\"ws2b\">s <span class=\"_ _6\"></span><span class=\"ws22\">shares ar<span class=\"_ _0\"></span>e listed on the Oslo S<span class=\"_ _0\"></span>tock </span></span>Ex<span class=\"_ _6\"></span>change. The c<span class=\"_ _6\"></span>ompany'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span><span class=\"ws27\">head office is loca<span class=\"_ _0\"></span>ted at Indus<span class=\"_ _6\"></span>triveien 51, </span></span>7266 K<span class=\"_ _0\"></span>verva, in the municipality o<span class=\"_ _6\"></span>f Fr\u00f8<span class=\"_ _0\"></span>ya.SalMar<span class=\"ls0 ws0\">'<span class=\"_ _0\"></span><span class=\"ls22 ws3d\">s <span class=\"_ _6\"></span><span class=\"ws26\">c<span class=\"_ _6\"></span>onsolidat<span class=\"_ _6\"></span>ed financial sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>ts of 31 December 2022 and </span></span></span>for the y<span class=\"_ _6\"></span>ear as <span class=\"ws3d\">a <span class=\"_ _0\"></span><span class=\"ws22\">whole is comprised of <span class=\"ws3d\">SalMar</span> A<span class=\"_ _0\"></span>SA and its subsidiaries, </span></span>as well as the Gr<span class=\"_ _6\"></span>oup'<span class=\"_ _0\"></span><span class=\"ws25\">s <span class=\"_ _6\"></span><span class=\"ws26\">share o<span class=\"_ _0\"></span>f associates and join<span class=\"_ _6\"></span>t ven<span class=\"_ _6\"></span>tur<span class=\"_ _6\"></span>e accoun<span class=\"_ _0\"></span>ted </span></span>for using the equity me<span class=\"_ _6\"></span>thod. The Group oper<span class=\"_ _0\"></span>at<span class=\"_ _6\"></span>es in Norway<span class=\"_ _6\"></span>, Iceland and Asia, and has oper<span class=\"_ _6\"></span>ations in Sc<span class=\"_ _6\"></span>otland thr<span class=\"_ _0\"></span>ough an associate.The annual financial sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>ts wer<span class=\"_ _0\"></span>e formally appro<span class=\"_ _6\"></span>ved by the Boar<span class=\"_ _0\"></span>d of Dir<span class=\"_ _0\"></span>ectors on 17 April 2023.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-8-3": {
   "value": "The annual financial sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>ts wer<span class=\"_ _0\"></span>e formally appro<span class=\"_ _6\"></span>ved by the Boar<span class=\"_ _0\"></span>d of Dir<span class=\"_ _0\"></span>ectors on 17 April 2023.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-9-2": {
   "value": "NOTE 1.2 <span class=\"_ _1d\"> </span> <span class=\"_ _1d\"> </span><span class=\"fsa fc4 ls0\">B<span class=\"_ _1\"></span>asis of preparation</span>SalMar'<span class=\"_ _0\"></span>s <span class=\"_ _6\"></span><span class=\"ws22\">c<span class=\"_ _6\"></span>onsolidat<span class=\"_ _0\"></span>ed financial stat<span class=\"_ _6\"></span>ements is c<span class=\"_ _0\"></span>omprised of the st<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e<span class=\"ws0\">-</span></span>ment o<span class=\"_ _6\"></span>f pro<span class=\"_ _0\"></span>fit or loss, stat<span class=\"_ _6\"></span>ement o<span class=\"_ _6\"></span>f other c<span class=\"_ _0\"></span>omprehensiv<span class=\"_ _6\"></span>e income, balance sheet, s<span class=\"_ _6\"></span>tat<span class=\"_ _0\"></span>ement of changes in equity and s<span class=\"_ _6\"></span>tat<span class=\"_ _0\"></span>ement of cash flows. The c<span class=\"_ _0\"></span>onsolidated financial s<span class=\"_ _6\"></span>tat<span class=\"_ _0\"></span>ements have been <span class=\"_ _6\"></span>prepar<span class=\"_ _0\"></span>ed in acc<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>dance with Int<span class=\"_ _6\"></span>ernational Financial R<span class=\"_ _6\"></span>eporting S<span class=\"_ _0\"></span>tandards (IFRS) and int<span class=\"_ _0\"></span>erpreta<span class=\"_ _6\"></span>tions issued by the IFRS Int<span class=\"_ _0\"></span>erpreta<span class=\"_ _0\"></span>tions Committee (IFRS IC) applicable to c<span class=\"_ _0\"></span>ompanies reporting under IFRS as adopt<span class=\"_ _0\"></span>ed by EU. The financial sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>ts c<span class=\"_ _6\"></span>omply with IFRS as issued by the Int<span class=\"_ _6\"></span>ernational Acc<span class=\"_ _0\"></span>ounting S<span class=\"_ _6\"></span>tandar<span class=\"_ _0\"></span>ds Board (IA<span class=\"_ _6\"></span>SB) at 31 December 2022, as w<span class=\"_ _6\"></span>ell as disclosur<span class=\"_ _6\"></span>e requir<span class=\"_ _0\"></span>ements pursuant t<span class=\"_ _6\"></span>o the Norwegian Accc<span class=\"_ _0\"></span>ounting Act as at 31 December 2022.Significant acc<span class=\"_ _0\"></span>ounting principles rela<span class=\"_ _0\"></span>ting to specific accoun<span class=\"_ _0\"></span>ting lines and acc<span class=\"_ _6\"></span>ounting it<span class=\"_ _6\"></span>ems ar<span class=\"_ _6\"></span>e described in the intr<span class=\"_ _6\"></span>oduction to the r<span class=\"_ _0\"></span>el<span class=\"ls0 ws0\">-</span>ev<span class=\"_ _6\"></span>ant no<span class=\"_ _0\"></span>tes. The c<span class=\"_ _6\"></span>onsolidat<span class=\"_ _6\"></span>ed financial sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>ts ar<span class=\"_ _6\"></span>e presen<span class=\"_ _0\"></span>ted in Norwegian kroner (NOK). The financial s<span class=\"_ _6\"></span>tat<span class=\"_ _0\"></span>ements hav<span class=\"_ _6\"></span>e been prepar<span class=\"_ _0\"></span>ed on <span class=\"ws0\">a his-</span>torical c<span class=\"_ _0\"></span>ost basis, ex<span class=\"_ _0\"></span>cept f<span class=\"_ _6\"></span>or the follo<span class=\"_ _6\"></span>wing: \u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Biological assets \u2013 measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _0\"></span>alue (Note 3.6) </span>\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Financial deriva<span class=\"_ _6\"></span>tives \u2013 measur<span class=\"_ _0\"></span>ed at fair value (No<span class=\"_ _6\"></span>te 3.8)</span>\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Other shares and securities \u2013 measur<span class=\"_ _0\"></span>ed at fair </span>value (No<span class=\"_ _0\"></span>te 3.8)New and amended standar<span class=\"_ _0\"></span>ds adopted by the gr<span class=\"_ _6\"></span>oup No new or amended standar<span class=\"_ _0\"></span>ds with mandat<span class=\"_ _6\"></span>ory eff<span class=\"_ _0\"></span>ect from 1 January 2022 hav<span class=\"_ _6\"></span>e had <span class=\"ws20\">a <span class=\"_ _37\"></span></span>mat<span class=\"_ _0\"></span>erial impact on the Group'<span class=\"_ _0\"></span><span class=\"ws20\">s <span class=\"_ _37\"></span><span class=\"ws1c\">financial r<span class=\"_ _6\"></span>eport<span class=\"ls0 ws0\">-</span></span></span>ing for 2022. New standar<span class=\"_ _0\"></span>ds and interpre<span class=\"_ _0\"></span>tations no<span class=\"_ _0\"></span>t ye<span class=\"_ _6\"></span>t adop<span class=\"_ _6\"></span>ted A<span class=\"_ _0\"></span>t the end of 2022, there ar<span class=\"_ _0\"></span>e some amendments to e<span class=\"_ _0\"></span>xisting stand<span class=\"ws0\">-</span>ar<span class=\"_ _6\"></span>ds that ar<span class=\"_ _0\"></span>e not ye<span class=\"_ _0\"></span>t effectiv<span class=\"_ _6\"></span>e, but will be r<span class=\"_ _6\"></span>elev<span class=\"_ _6\"></span>ant f<span class=\"_ _6\"></span>or the Group at implemen<span class=\"_ _6\"></span>tation. The Gr<span class=\"_ _0\"></span>oup intends t<span class=\"_ _6\"></span>o adopt these s<span class=\"_ _6\"></span>tandar<span class=\"_ _6\"></span>ds, if applicable, when they bec<span class=\"_ _0\"></span>ome effectiv<span class=\"_ _0\"></span>e. There ar<span class=\"_ _6\"></span>e no amendments that is e<span class=\"_ _0\"></span>xpected to ha<span class=\"_ _6\"></span>ve <span class=\"ws0\">a <span class=\"_ _1\"></span></span>significant impact on the Gr<span class=\"_ _0\"></span>oup'<span class=\"_ _6\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span>finan-</span>cial sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>ts.NOTE 1.5  <span class=\"_ _58\"> </span><span class=\"fsa fc4 ls0\">Functional currency and trans<span class=\"_ _6\"></span>lation of foreign currencies</span>The c<span class=\"_ _6\"></span>onsolidat<span class=\"_ _6\"></span>ed financial sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>ts ar<span class=\"_ _6\"></span>e presen<span class=\"_ _0\"></span>ted in Norwegian kroner (NOK<span class=\"_ _6\"></span>), which is both the par<span class=\"_ _0\"></span>ent c<span class=\"_ _6\"></span>ompany'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"ws26\">functional <span class=\"_ _6\"></span>currency </span></span>and the Group'<span class=\"_ _c\"></span>s presen<span class=\"_ _6\"></span>tation curr<span class=\"_ _0\"></span>ency.For<span class=\"_ _6\"></span>eign curr<span class=\"_ _6\"></span>ency transactions ar<span class=\"_ _0\"></span>e transla<span class=\"_ _6\"></span>ted in<span class=\"_ _6\"></span>to the functional cur<span class=\"ws0\">-</span>r<span class=\"_ _6\"></span>ency using the ex<span class=\"_ _0\"></span>change ra<span class=\"_ _6\"></span>tes a<span class=\"_ _0\"></span>t the dates o<span class=\"_ _6\"></span>f the tr<span class=\"_ _6\"></span>ansactions. For<span class=\"_ _6\"></span>eign e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change gains and losses resulting fr<span class=\"_ _0\"></span>om the settlement o<span class=\"_ _6\"></span>f such tr<span class=\"_ _6\"></span>ansactions, and from the tr<span class=\"_ _0\"></span>anslation of mone<span class=\"_ _6\"></span>tary assets and liabilities denominat<span class=\"_ _0\"></span>ed in foreign curr<span class=\"_ _0\"></span>encies at year end e<span class=\"_ _0\"></span>xchange r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>es, are gener<span class=\"_ _0\"></span>ally rec<span class=\"_ _0\"></span>ognised in profit or loss. The<span class=\"_ _6\"></span>y ar<span class=\"_ _6\"></span>e def<span class=\"_ _6\"></span>err<span class=\"_ _6\"></span>ed in other c<span class=\"_ _0\"></span>omprehensiv<span class=\"_ _6\"></span>e income if the<span class=\"_ _0\"></span>y relat<span class=\"_ _0\"></span>e to qualifying cash flow hedges and qualifying net in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tment hedges or ar<span class=\"_ _0\"></span>e attributable to part of the ne<span class=\"_ _6\"></span>t inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>t in a for<span class=\"_ _0\"></span>eign operation. The r<span class=\"_ _6\"></span>esults and financial position of f<span class=\"_ _6\"></span>oreign oper<span class=\"_ _0\"></span>ations that ha<span class=\"_ _6\"></span>ve a <span class=\"_ _1\"></span><span class=\"ls0 ws24\">functional currency diff<span class=\"_ _6\"></span>eren<span class=\"_ _6\"></span>t from the pr<span class=\"_ _0\"></span>esentation curr<span class=\"_ _0\"></span>ency are </span>tr<span class=\"_ _6\"></span>anslat<span class=\"_ _6\"></span>ed int<span class=\"_ _6\"></span>o the pr<span class=\"_ _6\"></span>esenta<span class=\"_ _6\"></span>tion currency as f<span class=\"_ _0\"></span>ollows: a. <span class=\"_ _48\"> </span><span class=\"ff3 fc4\">assets and liabilities f<span class=\"_ _6\"></span>or each balance sheet pr<span class=\"_ _0\"></span>esented </span>ar<span class=\"_ _6\"></span>e transla<span class=\"_ _6\"></span>ted a<span class=\"_ _0\"></span>t the closing rat<span class=\"_ _0\"></span>e at the dat<span class=\"_ _0\"></span>e of that balance sheet b. <span class=\"_ _48\"> </span><span class=\"ff3 fc4\">inc<span class=\"_ _0\"></span>ome and expenses for each s<span class=\"_ _6\"></span>tat<span class=\"_ _0\"></span>ement of pr<span class=\"_ _6\"></span>ofit or loss </span>and sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t of c<span class=\"_ _0\"></span>omprehensiv<span class=\"_ _6\"></span>e income ar<span class=\"_ _0\"></span>e transla<span class=\"_ _6\"></span>ted a<span class=\"_ _6\"></span>t av<span class=\"_ _6\"></span>erage e<span class=\"_ _0\"></span>xchange r<span class=\"_ _0\"></span>ates c. <span class=\"_ _58\"> </span><span class=\"ff3 fc4\">all resulting e<span class=\"_ _0\"></span>xchange diff<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>ences are r<span class=\"_ _0\"></span>ecognised in o<span class=\"_ _6\"></span>ther </span>c<span class=\"_ _6\"></span>omprehensiv<span class=\"_ _6\"></span>e inc<span class=\"_ _6\"></span>ome. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-11-3": {
   "value": "The c<span class=\"_ _0\"></span>onsolidated financial s<span class=\"_ _6\"></span>tat<span class=\"_ _0\"></span>ements have been <span class=\"_ _6\"></span>prepar<span class=\"_ _0\"></span>ed in acc<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>dance with Int<span class=\"_ _6\"></span>ernational Financial R<span class=\"_ _6\"></span>eporting S<span class=\"_ _0\"></span>tandards (IFRS) and int<span class=\"_ _0\"></span>erpreta<span class=\"_ _6\"></span>tions issued by the IFRS Int<span class=\"_ _0\"></span>erpreta<span class=\"_ _0\"></span>tions Committee (IFRS IC) applicable to c<span class=\"_ _0\"></span>ompanies reporting under IFRS as adopt<span class=\"_ _0\"></span>ed by EU. The financial sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>ts c<span class=\"_ _6\"></span>omply with IFRS as issued by the Int<span class=\"_ _6\"></span>ernational Acc<span class=\"_ _0\"></span>ounting S<span class=\"_ _6\"></span>tandar<span class=\"_ _0\"></span>ds Board (IA<span class=\"_ _6\"></span>SB) at 31 December 2022, as w<span class=\"_ _6\"></span>ell as disclosur<span class=\"_ _6\"></span>e requir<span class=\"_ _0\"></span>ements pursuant t<span class=\"_ _6\"></span>o the Norwegian Accc<span class=\"_ _0\"></span>ounting Act as at 31 December 2022.",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-16-2": {
   "value": "NOTE 1.3 <span class=\"_ _1d\"> </span> <span class=\"_ _1b4\"> </span><span class=\"fsa fc4 ls0\">Principles of consolidation</span>SalMar<span class=\"ls0 ws0\">'<span class=\"_ _0\"></span><span class=\"ls19 ws3b\">s <span class=\"_ _37\"></span><span class=\"ws24\">c<span class=\"_ _6\"></span>onsolidat<span class=\"_ _0\"></span>ed financial stat<span class=\"_ _6\"></span>ements enc<span class=\"_ _0\"></span>ompass <span class=\"ws3b\">SalMar<span class=\"ls71 ws161\"> AS<span class=\"_ _1\"></span>A </span></span></span></span></span>and its subsidiaries as at 31 December 2022. Subsidiaries ar<span class=\"_ _6\"></span>e all entities o<span class=\"_ _6\"></span>ver which the gr<span class=\"_ _6\"></span>oup has c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>ol. The group c<span class=\"_ _0\"></span>ontrols an en<span class=\"_ _0\"></span>tity where the gr<span class=\"_ _6\"></span>oup is exposed t<span class=\"_ _6\"></span>o, or has rights to, v<span class=\"_ _6\"></span>ariable r<span class=\"_ _6\"></span>eturns fr<span class=\"_ _6\"></span>om its inv<span class=\"_ _0\"></span>olvement with the en<span class=\"_ _6\"></span>tity and has the ability to a<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ect those re<span class=\"_ _0\"></span>turns through its power t<span class=\"_ _0\"></span>o direct the activ<span class=\"ws0\">-</span>ities of the en<span class=\"_ _6\"></span>tity. If the Group has <span class=\"ws0\">a </span>majority o<span class=\"_ _6\"></span>f the vo<span class=\"_ _6\"></span>ting rights in an entity<span class=\"_ _6\"></span>, the entity is pr<span class=\"_ _0\"></span>esumed to be <span class=\"ws0\">a </span>subsidiary of the Group. T<span class=\"_ _20\"></span>o substan<span class=\"_ _6\"></span>tiat<span class=\"_ _6\"></span>e this pr<span class=\"_ _6\"></span>esumption, and wher<span class=\"_ _0\"></span>e the Group does not hold a <span class=\"ws6f\">majority o<span class=\"_ _6\"></span>f the vo<span class=\"_ _6\"></span>ting rights, the Gr<span class=\"_ _0\"></span>oup considers all r<span class=\"_ _6\"></span>elev<span class=\"_ _6\"></span>ant facts </span>and cir<span class=\"_ _6\"></span>cumstances t<span class=\"_ _6\"></span>o det<span class=\"_ _6\"></span>ermine whether the Gr<span class=\"_ _0\"></span>oup has contr<span class=\"_ _0\"></span>ol over the entity in which it has in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>ted. This includes assessing the siz<span class=\"_ _6\"></span>e of its shar<span class=\"_ _0\"></span>eholding, its voting shar<span class=\"_ _0\"></span>e, the shareholder structur<span class=\"_ _0\"></span>e and its r<span class=\"_ _6\"></span>elativ<span class=\"_ _6\"></span>e str<span class=\"_ _6\"></span>ength ther<span class=\"_ _6\"></span>ein, as well as options c<span class=\"_ _0\"></span>ontrolled by the Gr<span class=\"_ _0\"></span>oup, shar<span class=\"_ _6\"></span>eholder agreemen<span class=\"_ _6\"></span>ts or other agr<span class=\"_ _0\"></span>eements. This assessment is performed f<span class=\"_ _6\"></span>or each inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>t. <span class=\"ws0\">A </span>reassessmen<span class=\"_ _6\"></span>t is performed when facts and cir<span class=\"_ _6\"></span>cumstances indica<span class=\"_ _6\"></span>te tha<span class=\"_ _6\"></span>t changes hav<span class=\"_ _6\"></span>e taken place in one or mor<span class=\"_ _6\"></span>e of the fact<span class=\"_ _6\"></span>ors det<span class=\"_ _6\"></span>ermining c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>ol. The acquisition method o<span class=\"_ _6\"></span>f acc<span class=\"_ _6\"></span>ounting is used t<span class=\"_ _6\"></span>o accoun<span class=\"_ _0\"></span>t for business c<span class=\"_ _6\"></span>ombinations by the gr<span class=\"_ _6\"></span>oup. Subsidiaries are fully c<span class=\"_ _0\"></span>onsolidat<span class=\"_ _6\"></span>ed from the dat<span class=\"_ _0\"></span>e on which contr<span class=\"_ _0\"></span>ol is trans<span class=\"_ _6\"></span>ferr<span class=\"_ _0\"></span>ed to the gr<span class=\"_ _6\"></span>oup. They ar<span class=\"_ _0\"></span>e decon<span class=\"ls0 ws0\">-</span>solidat<span class=\"_ _0\"></span>ed from the dat<span class=\"_ _6\"></span>e that c<span class=\"_ _0\"></span>ontrol ceases. The en<span class=\"_ _0\"></span>tity perspective is applied in c<span class=\"_ _6\"></span>onnection with acquisitions where c<span class=\"_ _0\"></span>ontrol is es<span class=\"_ _6\"></span>tablished. The e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>ception is goodwill, wher<span class=\"_ _0\"></span>e for each acquisition it is optional whether t<span class=\"_ _6\"></span>o r<span class=\"_ _6\"></span>ecognise the c<span class=\"_ _0\"></span>ontrolling o<span class=\"_ _0\"></span>wners' share or 100 %. In the cases wher<span class=\"_ _6\"></span>e the fair value o<span class=\"_ _0\"></span>f the acquired assets e<span class=\"_ _0\"></span>xceed<span class=\"_ _6\"></span>s the amount paid, the diff<span class=\"_ _6\"></span>erence is tr<span class=\"_ _0\"></span>eated as inc<span class=\"_ _0\"></span>ome in profit and loss. Int<span class=\"_ _0\"></span>er-company tr<span class=\"_ _0\"></span>ansactions, balances and unrealised gains on tr<span class=\"_ _6\"></span>ans<span class=\"ws0\">-</span>actions betw<span class=\"_ _6\"></span>een group c<span class=\"_ _0\"></span>ompanies are eliminat<span class=\"_ _0\"></span>ed. Unrealised losses ar<span class=\"_ _6\"></span>e also eliminat<span class=\"_ _0\"></span>ed unless the transaction pr<span class=\"_ _6\"></span>ovides e<span class=\"_ _6\"></span>vidence of a<span class=\"_ _6\"></span>n impairment o<span class=\"_ _0\"></span>f the transf<span class=\"_ _0\"></span>erred asse<span class=\"_ _6\"></span>t. Acc<span class=\"_ _0\"></span>ounting policies o<span class=\"_ _6\"></span>f subsidiaries hav<span class=\"_ _6\"></span>e been changed where necessary t<span class=\"_ _0\"></span>o ensure c<span class=\"_ _6\"></span>onsist<span class=\"_ _6\"></span>ency with the policies adopt<span class=\"_ _0\"></span>ed by the group. Non-c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling int<span class=\"_ _0\"></span>erests in the r<span class=\"_ _0\"></span>esults and equity of subsidiaries ar<span class=\"_ _6\"></span>e shown separ<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>ely in the consolidat<span class=\"_ _0\"></span>ed stat<span class=\"_ _6\"></span>ement o<span class=\"_ _6\"></span>f pro<span class=\"_ _0\"></span>fit or loss, sta<span class=\"_ _6\"></span>temen<span class=\"_ _0\"></span>t of compr<span class=\"_ _0\"></span>ehensive income, s<span class=\"_ _0\"></span>tatemen<span class=\"_ _6\"></span>t of changes in equity and balance sheet r<span class=\"_ _0\"></span>espectively. The group tr<span class=\"_ _0\"></span>eats tr<span class=\"_ _6\"></span>ansactions with non-con<span class=\"_ _0\"></span>trolling int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>ests tha<span class=\"_ _6\"></span>t do not r<span class=\"_ _0\"></span>esult in <span class=\"ws0\">a <span class=\"_ _1\"></span></span>loss of c<span class=\"_ _0\"></span>ontrol as tr<span class=\"_ _0\"></span>ansactions with equity owners of the group. <span class=\"ws0\">A </span>change in ownership int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est r<span class=\"_ _6\"></span>esults in an adjustmen<span class=\"_ _6\"></span>t between the carrying amoun<span class=\"_ _0\"></span>ts of the con<span class=\"_ _0\"></span>trolling and non-con<span class=\"_ _0\"></span>trolling int<span class=\"_ _0\"></span>erests t<span class=\"_ _6\"></span>o r<span class=\"_ _6\"></span>eflect their r<span class=\"_ _6\"></span>elativ<span class=\"_ _0\"></span>e inter<span class=\"_ _0\"></span>ests in the subsidiary. Any dif<span class=\"ws0\">-</span>f<span class=\"_ _6\"></span>erence be<span class=\"_ _6\"></span>tween the amoun<span class=\"_ _6\"></span>t of the adjus<span class=\"_ _6\"></span>tment t<span class=\"_ _6\"></span>o non-con<span class=\"_ _0\"></span>trolling int<span class=\"_ _0\"></span>erests and an<span class=\"_ _6\"></span>y c<span class=\"_ _6\"></span>onsidera<span class=\"_ _0\"></span>tion paid or received is r<span class=\"_ _0\"></span>ecognised in <span class=\"ws25\">a <span class=\"_ _0\"></span>sep<span class=\"ls0 ws0\">-</span></span>ar<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e reserv<span class=\"_ _0\"></span>e within equity attributable to o<span class=\"_ _6\"></span>wners of SalMar A<span class=\"_ _0\"></span>SA. When the Group no longer has c<span class=\"_ _0\"></span>ontrol, an<span class=\"_ _0\"></span>y remaining shar<span class=\"_ _6\"></span>eholding is measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _6\"></span>alue, with changes in value r<span class=\"_ _0\"></span>ecognised through pro<span class=\"_ _0\"></span>fit and loss. In connection with its futur<span class=\"_ _6\"></span>e rec<span class=\"_ _0\"></span>ognition as an inves<span class=\"_ _0\"></span>t<span class=\"ws0\">-</span>ment, associa<span class=\"_ _6\"></span>te, join<span class=\"_ _0\"></span>tly contr<span class=\"_ _0\"></span>olled entity or financial asset, fair v<span class=\"_ _6\"></span>alue is deemed to equal acquisition c<span class=\"_ _0\"></span>ost. Amounts which wer<span class=\"_ _0\"></span>e pre<span class=\"_ _6\"></span>viously r<span class=\"_ _6\"></span>ecognised in OCI with r<span class=\"_ _0\"></span>espect to this compan<span class=\"_ _0\"></span>y are tr<span class=\"_ _6\"></span>eat<span class=\"_ _0\"></span>ed as if the Group had div<span class=\"_ _0\"></span>ested the underlying asse<span class=\"_ _6\"></span>ts and liabilities. This may mean that amoun<span class=\"_ _6\"></span>ts which hav<span class=\"_ _6\"></span>e pr<span class=\"_ _6\"></span>eviously been r<span class=\"_ _0\"></span>ecognised in OCI ar<span class=\"_ _6\"></span>e reclassified t<span class=\"_ _6\"></span>o pro<span class=\"_ _0\"></span>fit and loss. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-16-3": {
   "value": "NOTE 1.3 <span class=\"_ _1d\"> </span> <span class=\"_ _1b4\"> </span><span class=\"fsa fc4 ls0\">Principles of consolidation</span>Subsidiaries ar<span class=\"_ _6\"></span>e all entities o<span class=\"_ _6\"></span>ver which the gr<span class=\"_ _6\"></span>oup has c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>ol. The group c<span class=\"_ _0\"></span>ontrols an en<span class=\"_ _0\"></span>tity where the gr<span class=\"_ _6\"></span>oup is exposed t<span class=\"_ _6\"></span>o, or has rights to, v<span class=\"_ _6\"></span>ariable r<span class=\"_ _6\"></span>eturns fr<span class=\"_ _6\"></span>om its inv<span class=\"_ _0\"></span>olvement with the en<span class=\"_ _6\"></span>tity and has the ability to a<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ect those re<span class=\"_ _0\"></span>turns through its power t<span class=\"_ _0\"></span>o direct the activ<span class=\"ws0\">-</span>ities of the en<span class=\"_ _6\"></span>tity. If the Group has <span class=\"ws0\">a </span>majority o<span class=\"_ _6\"></span>f the vo<span class=\"_ _6\"></span>ting rights in an entity<span class=\"_ _6\"></span>, the entity is pr<span class=\"_ _0\"></span>esumed to be <span class=\"ws0\">a </span>subsidiary of the Group. T<span class=\"_ _20\"></span>o substan<span class=\"_ _6\"></span>tiat<span class=\"_ _6\"></span>e this pr<span class=\"_ _6\"></span>esumption, and wher<span class=\"_ _0\"></span>e the Group does not hold a <span class=\"ws6f\">majority o<span class=\"_ _6\"></span>f the vo<span class=\"_ _6\"></span>ting rights, the Gr<span class=\"_ _0\"></span>oup considers all r<span class=\"_ _6\"></span>elev<span class=\"_ _6\"></span>ant facts </span>and cir<span class=\"_ _6\"></span>cumstances t<span class=\"_ _6\"></span>o det<span class=\"_ _6\"></span>ermine whether the Gr<span class=\"_ _0\"></span>oup has contr<span class=\"_ _0\"></span>ol over the entity in which it has in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>ted. This includes assessing the siz<span class=\"_ _6\"></span>e of its shar<span class=\"_ _0\"></span>eholding, its voting shar<span class=\"_ _0\"></span>e, the shareholder structur<span class=\"_ _0\"></span>e and its r<span class=\"_ _6\"></span>elativ<span class=\"_ _6\"></span>e str<span class=\"_ _6\"></span>ength ther<span class=\"_ _6\"></span>ein, as well as options c<span class=\"_ _0\"></span>ontrolled by the Gr<span class=\"_ _0\"></span>oup, shar<span class=\"_ _6\"></span>eholder agreemen<span class=\"_ _6\"></span>ts or other agr<span class=\"_ _0\"></span>eements. This assessment is performed f<span class=\"_ _6\"></span>or each inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>t. <span class=\"ws0\">A </span>reassessmen<span class=\"_ _6\"></span>t is performed when facts and cir<span class=\"_ _6\"></span>cumstances indica<span class=\"_ _6\"></span>te tha<span class=\"_ _6\"></span>t changes hav<span class=\"_ _6\"></span>e taken place in one or mor<span class=\"_ _6\"></span>e of the fact<span class=\"_ _6\"></span>ors det<span class=\"_ _6\"></span>ermining c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>ol. The acquisition method o<span class=\"_ _6\"></span>f acc<span class=\"_ _6\"></span>ounting is used t<span class=\"_ _6\"></span>o accoun<span class=\"_ _0\"></span>t for business c<span class=\"_ _6\"></span>ombinations by the gr<span class=\"_ _6\"></span>oup. Subsidiaries are fully c<span class=\"_ _0\"></span>onsolidat<span class=\"_ _6\"></span>ed from the dat<span class=\"_ _0\"></span>e on which contr<span class=\"_ _0\"></span>ol is trans<span class=\"_ _6\"></span>ferr<span class=\"_ _0\"></span>ed to the gr<span class=\"_ _6\"></span>oup. They ar<span class=\"_ _0\"></span>e decon<span class=\"ls0 ws0\">-</span>solidat<span class=\"_ _0\"></span>ed from the dat<span class=\"_ _6\"></span>e that c<span class=\"_ _0\"></span>ontrol ceases. The en<span class=\"_ _0\"></span>tity perspective is applied in c<span class=\"_ _6\"></span>onnection with acquisitions where c<span class=\"_ _0\"></span>ontrol is es<span class=\"_ _6\"></span>tablished. The e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>ception is goodwill, wher<span class=\"_ _0\"></span>e for each acquisition it is optional whether t<span class=\"_ _6\"></span>o r<span class=\"_ _6\"></span>ecognise the c<span class=\"_ _0\"></span>ontrolling o<span class=\"_ _0\"></span>wners' share or 100 %. In the cases wher<span class=\"_ _6\"></span>e the fair value o<span class=\"_ _0\"></span>f the acquired assets e<span class=\"_ _0\"></span>xceed<span class=\"_ _6\"></span>s the amount paid, the diff<span class=\"_ _6\"></span>erence is tr<span class=\"_ _0\"></span>eated as inc<span class=\"_ _0\"></span>ome in profit and loss. Int<span class=\"_ _0\"></span>er-company tr<span class=\"_ _0\"></span>ansactions, balances and unrealised gains on tr<span class=\"_ _6\"></span>ans<span class=\"ws0\">-</span>actions betw<span class=\"_ _6\"></span>een group c<span class=\"_ _0\"></span>ompanies are eliminat<span class=\"_ _0\"></span>ed. Unrealised losses ar<span class=\"_ _6\"></span>e also eliminat<span class=\"_ _0\"></span>ed unless the transaction pr<span class=\"_ _6\"></span>ovides e<span class=\"_ _6\"></span>vidence of a<span class=\"_ _6\"></span>n impairment o<span class=\"_ _0\"></span>f the transf<span class=\"_ _0\"></span>erred asse<span class=\"_ _6\"></span>t. Acc<span class=\"_ _0\"></span>ounting policies o<span class=\"_ _6\"></span>f subsidiaries hav<span class=\"_ _6\"></span>e been changed where necessary t<span class=\"_ _0\"></span>o ensure c<span class=\"_ _6\"></span>onsist<span class=\"_ _6\"></span>ency with the policies adopt<span class=\"_ _0\"></span>ed by the group. Non-c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling int<span class=\"_ _0\"></span>erests in the r<span class=\"_ _0\"></span>esults and equity of subsidiaries ar<span class=\"_ _6\"></span>e shown separ<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>ely in the consolidat<span class=\"_ _0\"></span>ed stat<span class=\"_ _6\"></span>ement o<span class=\"_ _6\"></span>f pro<span class=\"_ _0\"></span>fit or loss, sta<span class=\"_ _6\"></span>temen<span class=\"_ _0\"></span>t of compr<span class=\"_ _0\"></span>ehensive income, s<span class=\"_ _0\"></span>tatemen<span class=\"_ _6\"></span>t of changes in equity and balance sheet r<span class=\"_ _0\"></span>espectively. The group tr<span class=\"_ _0\"></span>eats tr<span class=\"_ _6\"></span>ansactions with non-con<span class=\"_ _0\"></span>trolling int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>ests tha<span class=\"_ _6\"></span>t do not r<span class=\"_ _0\"></span>esult in <span class=\"ws0\">a <span class=\"_ _1\"></span></span>loss of c<span class=\"_ _0\"></span>ontrol as tr<span class=\"_ _0\"></span>ansactions with equity owners of the group. <span class=\"ws0\">A </span>change in ownership int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est r<span class=\"_ _6\"></span>esults in an adjustmen<span class=\"_ _6\"></span>t between the carrying amoun<span class=\"_ _0\"></span>ts of the con<span class=\"_ _0\"></span>trolling and non-con<span class=\"_ _0\"></span>trolling int<span class=\"_ _0\"></span>erests t<span class=\"_ _6\"></span>o r<span class=\"_ _6\"></span>eflect their r<span class=\"_ _6\"></span>elativ<span class=\"_ _0\"></span>e inter<span class=\"_ _0\"></span>ests in the subsidiary. Any dif<span class=\"ws0\">-</span>f<span class=\"_ _6\"></span>erence be<span class=\"_ _6\"></span>tween the amoun<span class=\"_ _6\"></span>t of the adjus<span class=\"_ _6\"></span>tment t<span class=\"_ _6\"></span>o non-con<span class=\"_ _0\"></span>trolling int<span class=\"_ _0\"></span>erests and an<span class=\"_ _6\"></span>y c<span class=\"_ _6\"></span>onsidera<span class=\"_ _0\"></span>tion paid or received is r<span class=\"_ _0\"></span>ecognised in <span class=\"ws25\">a <span class=\"_ _0\"></span>sep<span class=\"ls0 ws0\">-</span></span>ar<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e reserv<span class=\"_ _0\"></span>e within equity attributable to o<span class=\"_ _6\"></span>wners of SalMar A<span class=\"_ _0\"></span>SA. When the Group no longer has c<span class=\"_ _0\"></span>ontrol, an<span class=\"_ _0\"></span>y remaining shar<span class=\"_ _6\"></span>eholding is measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _6\"></span>alue, with changes in value r<span class=\"_ _0\"></span>ecognised through pro<span class=\"_ _0\"></span>fit and loss. In connection with its futur<span class=\"_ _6\"></span>e rec<span class=\"_ _0\"></span>ognition as an inves<span class=\"_ _0\"></span>t<span class=\"ws0\">-</span>ment, associa<span class=\"_ _6\"></span>te, join<span class=\"_ _0\"></span>tly contr<span class=\"_ _0\"></span>olled entity or financial asset, fair v<span class=\"_ _6\"></span>alue is deemed to equal acquisition c<span class=\"_ _0\"></span>ost. Amounts which wer<span class=\"_ _0\"></span>e pre<span class=\"_ _6\"></span>viously r<span class=\"_ _6\"></span>ecognised in OCI with r<span class=\"_ _0\"></span>espect to this compan<span class=\"_ _0\"></span>y are tr<span class=\"_ _6\"></span>eat<span class=\"_ _0\"></span>ed as if the Group had div<span class=\"_ _0\"></span>ested the underlying asse<span class=\"_ _6\"></span>ts and liabilities. This may mean that amoun<span class=\"_ _6\"></span>ts which hav<span class=\"_ _6\"></span>e pr<span class=\"_ _6\"></span>eviously been r<span class=\"_ _0\"></span>ecognised in OCI ar<span class=\"_ _6\"></span>e reclassified t<span class=\"_ _6\"></span>o pro<span class=\"_ _0\"></span>fit and loss. NOTE 1.<span class=\"_ _6\"></span>4  <span class=\"_ _48\"> </span><span class=\"fsa fc4 ls0\">Principles of classification</span>Other assets which is part o<span class=\"_ _6\"></span>f the or<span class=\"_ _0\"></span>dinary production cycle, asse<span class=\"_ _6\"></span>ts held primarily for sale or ar<span class=\"_ _0\"></span>e due within 12 months are classified as curr<span class=\"_ _6\"></span>ent asse<span class=\"_ _6\"></span>ts. Other assets ar<span class=\"_ _6\"></span>e classified as non-curr<span class=\"_ _6\"></span>ent asse<span class=\"_ _6\"></span>ts. Corr<span class=\"_ _0\"></span>espondingly, liabilities which form part o<span class=\"_ _6\"></span>f the or<span class=\"_ _6\"></span>dinary production cycle or ar<span class=\"_ _0\"></span>e due within 12 months are classified as curr<span class=\"_ _0\"></span>ent liabilities. Other liabilities ar<span class=\"_ _6\"></span>e classified as non-curren<span class=\"_ _6\"></span>t. The ne<span class=\"_ _6\"></span>xt year'<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span><span class=\"ws82\">instalmen<span class=\"_ _6\"></span>t on long-term deb<span class=\"_ _0\"></span>t is classified as <span class=\"ws0\">a <span class=\"_ _37\"></span>cur-</span></span></span>re<span class=\"_ _1\"></span>nt<span class=\"ls0 ws0\"> liability. </span>Changes in the fair value o<span class=\"_ _6\"></span>f biological assets ar<span class=\"_ _0\"></span>e present<span class=\"_ _0\"></span>ed as fair value adjustmen<span class=\"_ _6\"></span>ts and are included in the Gr<span class=\"_ _0\"></span>oup'<span class=\"_ _6\"></span><span class=\"ws3c\">s <span class=\"_ _6\"></span><span class=\"ws26\">opera<span class=\"_ _0\"></span>ting profit/loss. Fair </span></span>value adjus<span class=\"_ _6\"></span>tments also includes changes in pr<span class=\"_ _0\"></span>ovisions for losses on physical sales c<span class=\"_ _0\"></span>ontracts, changes in the unr<span class=\"_ _0\"></span>ealised value of Fish P<span class=\"_ _0\"></span>ool c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts and changes in the unrealised v<span class=\"_ _6\"></span>alue of f<span class=\"_ _0\"></span>owar<span class=\"_ _6\"></span>d curren<span class=\"_ _6\"></span>cy c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts that ha<span class=\"_ _6\"></span>ve been en<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>ed into t<span class=\"_ _6\"></span>o hedge futur<span class=\"_ _6\"></span>e deliveries. The unr<span class=\"_ _6\"></span>ealised value o<span class=\"_ _6\"></span>f forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts classified on this line ar<span class=\"_ _6\"></span>e forwar<span class=\"_ _0\"></span>d con<span class=\"_ _6\"></span>tracts which do no<span class=\"_ _0\"></span>t qualify for hedge acc<span class=\"_ _6\"></span>ounting. Oper<span class=\"_ _6\"></span>ating pr<span class=\"_ _6\"></span>ofit/loss is r<span class=\"_ _0\"></span>eported bef<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>e fair value adjus<span class=\"_ _6\"></span>tment o<span class=\"_ _6\"></span>f the biomass in or<span class=\"_ _6\"></span>der to sho<span class=\"_ _6\"></span>w the Group'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span><span class=\"ws60\">underlying sales performance </span></span>during the period. Dividends from in<span class=\"_ _0\"></span>vestments ar<span class=\"_ _0\"></span>e rec<span class=\"_ _0\"></span>ognised when <span class=\"ws18\">SalMar</span> has an unqualified right t<span class=\"_ _6\"></span>o r<span class=\"_ _6\"></span>eceive the dividend. Pr<span class=\"_ _6\"></span>oposed dividends are<span class=\"_ _6\"></span> r<span class=\"_ _6\"></span>ecognised as <span class=\"ws0\">a <span class=\"_ _6\"></span><span class=\"ws6f\">liability from the da<span class=\"_ _6\"></span>te on which the Gener<span class=\"_ _0\"></span>al Meeting </span></span>of Shar<span class=\"_ _0\"></span>eholders approv<span class=\"_ _6\"></span>es paymen<span class=\"_ _0\"></span>t thereof<span class=\"_ _0\"></span>. NOTE 1.5  <span class=\"_ _58\"> </span><span class=\"fsa fc4 ls0\">Functional currency and trans<span class=\"_ _6\"></span>lation of foreign currencies</span>The c<span class=\"_ _6\"></span>onsolidat<span class=\"_ _6\"></span>ed financial sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>ts ar<span class=\"_ _6\"></span>e presen<span class=\"_ _0\"></span>ted in Norwegian kroner (NOK<span class=\"_ _6\"></span>), which is both the par<span class=\"_ _0\"></span>ent c<span class=\"_ _6\"></span>ompany'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"ws26\">functional <span class=\"_ _6\"></span>currency </span></span>and the Group'<span class=\"_ _c\"></span>s presen<span class=\"_ _6\"></span>tation curr<span class=\"_ _0\"></span>ency.For<span class=\"_ _6\"></span>eign curr<span class=\"_ _6\"></span>ency transactions ar<span class=\"_ _0\"></span>e transla<span class=\"_ _6\"></span>ted in<span class=\"_ _6\"></span>to the functional cur<span class=\"ws0\">-</span>r<span class=\"_ _6\"></span>ency using the ex<span class=\"_ _0\"></span>change ra<span class=\"_ _6\"></span>tes a<span class=\"_ _0\"></span>t the dates o<span class=\"_ _6\"></span>f the tr<span class=\"_ _6\"></span>ansactions. For<span class=\"_ _6\"></span>eign e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change gains and losses resulting fr<span class=\"_ _0\"></span>om the settlement o<span class=\"_ _6\"></span>f such tr<span class=\"_ _6\"></span>ansactions, and from the tr<span class=\"_ _0\"></span>anslation of mone<span class=\"_ _6\"></span>tary assets and liabilities denominat<span class=\"_ _0\"></span>ed in foreign curr<span class=\"_ _0\"></span>encies at year end e<span class=\"_ _0\"></span>xchange r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>es, are gener<span class=\"_ _0\"></span>ally rec<span class=\"_ _0\"></span>ognised in profit or loss. The<span class=\"_ _6\"></span>y ar<span class=\"_ _6\"></span>e def<span class=\"_ _6\"></span>err<span class=\"_ _6\"></span>ed in other c<span class=\"_ _0\"></span>omprehensiv<span class=\"_ _6\"></span>e income if the<span class=\"_ _0\"></span>y relat<span class=\"_ _0\"></span>e to qualifying cash flow hedges and qualifying net in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tment hedges or ar<span class=\"_ _0\"></span>e attributable to part of the ne<span class=\"_ _6\"></span>t inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>t in a for<span class=\"_ _0\"></span>eign operation. The r<span class=\"_ _6\"></span>esults and financial position of f<span class=\"_ _6\"></span>oreign oper<span class=\"_ _0\"></span>ations that ha<span class=\"_ _6\"></span>ve a <span class=\"_ _1\"></span><span class=\"ls0 ws24\">functional currency diff<span class=\"_ _6\"></span>eren<span class=\"_ _6\"></span>t from the pr<span class=\"_ _0\"></span>esentation curr<span class=\"_ _0\"></span>ency are </span>tr<span class=\"_ _6\"></span>anslat<span class=\"_ _6\"></span>ed int<span class=\"_ _6\"></span>o the pr<span class=\"_ _6\"></span>esenta<span class=\"_ _6\"></span>tion currency as f<span class=\"_ _0\"></span>ollows: a. <span class=\"_ _48\"> </span><span class=\"ff3 fc4\">assets and liabilities f<span class=\"_ _6\"></span>or each balance sheet pr<span class=\"_ _0\"></span>esented </span>ar<span class=\"_ _6\"></span>e transla<span class=\"_ _6\"></span>ted a<span class=\"_ _0\"></span>t the closing rat<span class=\"_ _0\"></span>e at the dat<span class=\"_ _0\"></span>e of that balance sheet b. <span class=\"_ _48\"> </span><span class=\"ff3 fc4\">inc<span class=\"_ _0\"></span>ome and expenses for each s<span class=\"_ _6\"></span>tat<span class=\"_ _0\"></span>ement of pr<span class=\"_ _6\"></span>ofit or loss </span>and sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t of c<span class=\"_ _0\"></span>omprehensiv<span class=\"_ _6\"></span>e income ar<span class=\"_ _0\"></span>e transla<span class=\"_ _6\"></span>ted a<span class=\"_ _6\"></span>t av<span class=\"_ _6\"></span>erage e<span class=\"_ _0\"></span>xchange r<span class=\"_ _0\"></span>ates c. <span class=\"_ _58\"> </span><span class=\"ff3 fc4\">all resulting e<span class=\"_ _0\"></span>xchange diff<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>ences are r<span class=\"_ _0\"></span>ecognised in o<span class=\"_ _6\"></span>ther </span>c<span class=\"_ _6\"></span>omprehensiv<span class=\"_ _6\"></span>e inc<span class=\"_ _6\"></span>ome. NOTE 1.<span class=\"_ _6\"></span>6  <span class=\"_ _48\"> </span><span class=\"fsa fc4 ls0\">Statement of cash flo<span class=\"_ _6\"></span>ws</span>The Group'<span class=\"_ _c\"></span><span class=\"ws20\">s <span class=\"_ _37\"></span><span class=\"ws1c\">S<span class=\"_ _6\"></span>tat<span class=\"_ _0\"></span>ement of Cash Flo<span class=\"_ _6\"></span>ws shows <span class=\"ws20\">a <span class=\"_ _1\"></span></span>break<span class=\"_ _6\"></span>down o<span class=\"_ _6\"></span>f the </span></span>Group'<span class=\"_ _c\"></span>s <span class=\"ws26\">o<span class=\"_ _0\"></span>verall cash flo<span class=\"_ _0\"></span>w into oper<span class=\"_ _0\"></span>ating, inv<span class=\"_ _6\"></span>esting and financing activ<span class=\"ls0 ws0\">-</span></span>ities. The sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t shows the individual activity'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span><span class=\"ws8b\">impact on liquid </span></span>assets. Cash flo<span class=\"_ _6\"></span>w deriving from the acquisition and sale o<span class=\"_ _0\"></span>f businesses is pr<span class=\"_ _6\"></span>esent<span class=\"_ _6\"></span>ed under inv<span class=\"_ _6\"></span>esting activities.Acc<span class=\"_ _0\"></span>ounting policiesOper<span class=\"_ _6\"></span>ating segmen<span class=\"_ _6\"></span>ts are r<span class=\"_ _0\"></span>eported in <span class=\"ws25\">a <span class=\"_ _0\"></span><span class=\"ws26\">manner consis<span class=\"_ _6\"></span>ten<span class=\"_ _6\"></span>t with int<span class=\"_ _0\"></span>ernal<span class=\"_ _1\"></span> </span></span>r<span class=\"_ _6\"></span>eporting to the chie<span class=\"_ _6\"></span>f opera<span class=\"_ _0\"></span>ting decision-maker<span class=\"_ _6\"></span>. The chief oper<span class=\"_ _0\"></span>ating decision-mak<span class=\"_ _6\"></span>er, who is r<span class=\"_ _0\"></span>esponsible for allocating r<span class=\"_ _0\"></span>esources and assess<span class=\"ls0 ws0\">-</span>ing performance o<span class=\"_ _6\"></span>f the oper<span class=\"_ _6\"></span>ating segmen<span class=\"_ _6\"></span>ts, has been identified as the Group managemen<span class=\"_ _0\"></span>t. The Group'<span class=\"_ _c\"></span><span class=\"ws25\">s <span class=\"ws26\">business ar<span class=\"_ _0\"></span>eas comprise o<span class=\"_ _6\"></span>f Fish Farming, Sales &amp; Industry </span></span>and the Group'<span class=\"_ _c\"></span><span class=\"ws25\">s <span class=\"ws26\">oper<span class=\"_ _0\"></span>ations in Iceland which ar<span class=\"_ _6\"></span>e report<span class=\"_ _0\"></span>ed as <span class=\"ws25\">a separ<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>e </span></span></span>unit and ar<span class=\"_ _6\"></span>e defined as <span class=\"ws0\">a </span>separa<span class=\"_ _0\"></span>te segment. In addit<span class=\"_ _6\"></span>on, <span class=\"ws0\">SalMar</span> Ak<span class=\"_ _6\"></span>er Ocean, the Group'<span class=\"_ _c\"></span>s offshor<span class=\"_ _0\"></span>e farmin0efined as a separ<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e segment. Fish farming in Norway is divided in<span class=\"_ _6\"></span>to tw<span class=\"_ _0\"></span>o regions, Fish Farming Cen<span class=\"ws0\">-</span>tr<span class=\"_ _6\"></span>al Norway and Fish Farming Northern Norwa<span class=\"_ _0\"></span>y, which are de<span class=\"_ _0\"></span>fined as separ<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e segments, and ar<span class=\"_ _0\"></span>e report<span class=\"_ _6\"></span>ed and administ<span class=\"_ _6\"></span>ered as such in<span class=\"_ _0\"></span>ter<span class=\"ws0\">-</span>nally. The Gr<span class=\"_ _6\"></span>oup\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws26\">ha<span class=\"_ _6\"></span>tchery oper<span class=\"_ _0\"></span>ations ar<span class=\"_ _6\"></span>e also included in these seg<span class=\"ws0\">-</span></span></span>ments. The oper<span class=\"_ _0\"></span>ating unit Icelandic Salmon, locat<span class=\"_ _6\"></span>ed in Iceland, is <span class=\"ws2b\">a <span class=\"_ _6\"></span>fully </span>int<span class=\"_ _0\"></span>egrat<span class=\"_ _0\"></span>ed aquaculture c<span class=\"_ _6\"></span>ompany<span class=\"_ _6\"></span>, with its own ha<span class=\"_ _6\"></span>tchery<span class=\"_ _6\"></span>, sea farms, <span class=\"_ _1b8\"></span><span class=\"ws0\"> </span>harves<span class=\"_ _6\"></span>ting plant and sales f<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>ce. This segment\u2019<span class=\"_ _0\"></span><span class=\"ws1d\">s <span class=\"_ _37\"></span><span class=\"ws24\">c<span class=\"_ _6\"></span>ombined r<span class=\"_ _6\"></span>esults </span></span>ar<span class=\"_ _6\"></span>e report<span class=\"_ _0\"></span>ed through the business segment Icelandic Salmon. <span class=\"ws0\">SalMar </span>Ak<span class=\"_ _6\"></span>er Ocean, which was formally established in 2021 is pr<span class=\"_ _0\"></span>esent<span class=\"_ _6\"></span>ed as a <span class=\"_ _1\"></span><span class=\"ws24\">separat<span class=\"_ _0\"></span>e reporting segment e<span class=\"_ _0\"></span>ffective fr<span class=\"_ _0\"></span>om 1 January 2022. The </span>figur<span class=\"_ _6\"></span>es from 2021 ha<span class=\"_ _6\"></span>ve been r<span class=\"_ _0\"></span>estat<span class=\"_ _6\"></span>ed accor<span class=\"_ _0\"></span>dingly for c<span class=\"_ _6\"></span>omparison. Group managemen<span class=\"_ _0\"></span>t evalua<span class=\"_ _6\"></span>tes the segmen<span class=\"_ _6\"></span>ts\u2019 performance on the basis of Oper<span class=\"_ _0\"></span>ational EBIT<span class=\"_ _c\"></span>. The c<span class=\"_ _6\"></span>olumn Other/Eliminations includes c<span class=\"_ _6\"></span>osts r<span class=\"_ _0\"></span>elating to shar<span class=\"_ _0\"></span>e-based employ<span class=\"_ _6\"></span>ee c<span class=\"_ _6\"></span>ost, R&amp;<span class=\"ws3b\">D <span class=\"_ _1\"></span></span>cos<span class=\"_ _6\"></span>ts rela<span class=\"_ _0\"></span>ting to jointly oper<span class=\"_ _0\"></span>ated licences and other o<span class=\"_ _0\"></span>verheads not alloca<span class=\"_ _0\"></span>ted to segmen<span class=\"_ _6\"></span>ts. In addition, it includes tr<span class=\"_ _6\"></span>ansaction cos<span class=\"_ _6\"></span>ts from business c<span class=\"_ _0\"></span>ombinations and c<span class=\"_ _6\"></span>osts incurr<span class=\"_ _6\"></span>ed in the settlemen<span class=\"_ _6\"></span>t of allega<span class=\"_ _6\"></span>tions of price c<span class=\"_ _0\"></span>ollusion. Sales betw<span class=\"_ _6\"></span>een segments ar<span class=\"_ _6\"></span>e carried out in acc<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>dance with the arm\u2019<span class=\"_ _0\"></span>s <span class=\"_ _2\"></span><span class=\"wsff\">length principle. When re<span class=\"_ _6\"></span>venues fr<span class=\"_ _6\"></span>om ext<span class=\"_ _0\"></span>ernal parties are </span>r<span class=\"_ _6\"></span>eported t<span class=\"_ _6\"></span>o group managemen<span class=\"_ _0\"></span>t, they are measur<span class=\"_ _0\"></span>ed at the same amount r<span class=\"_ _0\"></span>ecognised in pr<span class=\"_ _6\"></span>ofit and loss. Asse<span class=\"_ _6\"></span>ts and liabilities are no<span class=\"_ _0\"></span>t r<span class=\"_ _6\"></span>eported t<span class=\"_ _6\"></span>o group managemen<span class=\"_ _0\"></span>t at segment le<span class=\"_ _6\"></span>vel. Acc<span class=\"_ _0\"></span>ounting policiesInc<span class=\"_ _6\"></span>ome from the sale o<span class=\"_ _6\"></span>f goods comes mainly fr<span class=\"_ _0\"></span>om the sale of fr<span class=\"_ _6\"></span>esh whole A<span class=\"_ _0\"></span>tlantic salmon and <span class=\"ws2b\">a <span class=\"_ _0\"></span><span class=\"ws22\">wide selection of fresh and fr<span class=\"_ _0\"></span>ozen salmon </span></span>products, either on spo<span class=\"_ _0\"></span>t sales or from c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts. Income from the<span class=\"_ _6\"></span> sale of services mainly r<span class=\"_ _0\"></span>elates t<span class=\"_ _0\"></span>o the sale of harves<span class=\"_ _6\"></span>ting services. Re<span class=\"_ _6\"></span>venue is r<span class=\"_ _0\"></span>ecognized when c<span class=\"_ _0\"></span>ontrol o<span class=\"_ _0\"></span>f the goods is transf<span class=\"_ _0\"></span>erred t<span class=\"_ _6\"></span>o the cust<span class=\"_ _6\"></span>omer at an amoun<span class=\"_ _6\"></span>t that r<span class=\"_ _0\"></span>eflects the consider<span class=\"_ _0\"></span>ation to which the group e<span class=\"_ _0\"></span>xpects to be entitled in e<span class=\"_ _0\"></span>xchange f<span class=\"_ _6\"></span>or these goods. This is typically when the goods ar<span class=\"_ _6\"></span>e picked up by the carrier or on deliv<span class=\"_ _6\"></span>ery to a <span class=\"ws35\">terminal or the cust<span class=\"_ _6\"></span>omer<span class=\"_ _6\"></span>. This depends on the delivery c<span class=\"_ _6\"></span>onditions </span>and varies fr<span class=\"_ _0\"></span>om customer to cus<span class=\"_ _0\"></span>tomer. The normal cr<span class=\"_ _0\"></span>edit period is 30 days ne<span class=\"_ _0\"></span>t. Income fr<span class=\"_ _6\"></span>om harves<span class=\"_ _6\"></span>ting services is r<span class=\"_ _6\"></span>ecogniz<span class=\"_ _0\"></span>ed as income as the services ar<span class=\"_ _6\"></span>e pro<span class=\"_ _6\"></span>vided.For further de<span class=\"_ _6\"></span>tails, see Not<span class=\"_ _0\"></span>e 2.1 for opera<span class=\"_ _6\"></span>ting r<span class=\"_ _6\"></span>ev<span class=\"_ _6\"></span>enues rela<span class=\"_ _0\"></span>ting to the Group'<span class=\"_ _c\"></span>s business segments.Acc<span class=\"_ _0\"></span>ounting policies The Group has <span class=\"ws0\">a <span class=\"_ _0\"></span><span class=\"ws26\">shar<span class=\"_ _6\"></span>e-based incentiv<span class=\"_ _6\"></span>e scheme, whereby the c<span class=\"_ _0\"></span>ompa<span class=\"ws0\">-</span></span></span>nies r<span class=\"_ _6\"></span>eceive services fr<span class=\"_ _6\"></span>om the employ<span class=\"_ _6\"></span>ees in r<span class=\"_ _6\"></span>eturn f<span class=\"_ _6\"></span>or Res<span class=\"_ _6\"></span>tricted Shar<span class=\"_ _0\"></span>e Units (RSUs) in the Group. The fair v<span class=\"_ _0\"></span>alue of the services receiv<span class=\"_ _6\"></span>ed by the business units from the emplo<span class=\"_ _0\"></span>yees in re<span class=\"_ _0\"></span>turn for the RSU entitlemen<span class=\"_ _6\"></span>ts awar<span class=\"_ _6\"></span>ded is r<span class=\"_ _6\"></span>ecognised as an e<span class=\"_ _0\"></span>xpense. The fair value o<span class=\"_ _0\"></span>f RSU entitlements is es<span class=\"_ _6\"></span>tablished when the<span class=\"_ _6\"></span>y are<span class=\"_ _6\"></span> gr<span class=\"_ _6\"></span>ant<span class=\"_ _6\"></span>ed. The fair value o<span class=\"_ _6\"></span>f RSU entitlemen<span class=\"_ _6\"></span>ts that ar<span class=\"_ _0\"></span>e not at mark<span class=\"_ _0\"></span>et terms ar<span class=\"_ _0\"></span>e valued at the shar<span class=\"_ _0\"></span>e price in eff<span class=\"_ _6\"></span>ect when the RSUs ar<span class=\"_ _6\"></span>e gr<span class=\"_ _6\"></span>ant<span class=\"_ _6\"></span>ed. The probability o<span class=\"_ _6\"></span>f the performance crit<span class=\"_ _0\"></span>eria being met is con<span class=\"ls0 ws0\">-</span>sider<span class=\"_ _6\"></span>d when assessing how man<span class=\"_ _0\"></span>y RSU entitlements will be r<span class=\"_ _0\"></span>edeemed.<span class=\"_ _1\"></span> The fair value o<span class=\"_ _6\"></span>f RSU entitlemen<span class=\"_ _0\"></span>ts that are no<span class=\"_ _0\"></span>t at marke<span class=\"_ _0\"></span>t terms is calculat<span class=\"_ _0\"></span>ed using <span class=\"ws20\">a <span class=\"_ _37\"></span></span>Monte-Carlo simula<span class=\"_ _0\"></span>tion. The most important input data when calcula<span class=\"_ _6\"></span>ting the value o<span class=\"_ _6\"></span>f RSU entitlemen<span class=\"_ _0\"></span>ts are the shar<span class=\"_ _6\"></span>e price on the dat<span class=\"_ _6\"></span>e they ar<span class=\"_ _0\"></span>e awarded, v<span class=\"_ _6\"></span>olatility<span class=\"_ _6\"></span>, risk-fr<span class=\"_ _6\"></span>ee int<span class=\"_ _6\"></span>eres<span class=\"_ _0\"></span>t, e<span class=\"_ _6\"></span>xpected yield and accrual period.The value is es<span class=\"_ _6\"></span>tablished when they ar<span class=\"_ _0\"></span>e grant<span class=\"_ _0\"></span>ed and charged in pr<span class=\"_ _6\"></span>ofit and loss ov<span class=\"_ _6\"></span>er the RSU'<span class=\"_ _0\"></span><span class=\"ws1f\">s <span class=\"_ _6\"></span><span class=\"ws26\">ves<span class=\"_ _6\"></span>ting period, with <span class=\"ws1f\">a <span class=\"_ _6\"></span><span class=\"ws26\">corr<span class=\"_ _0\"></span>esponding increase </span></span></span></span>in paid-in equity.  Employ<span class=\"_ _6\"></span>ers' national insur<span class=\"_ _0\"></span>ance contributions ar<span class=\"_ _0\"></span>e r<span class=\"_ _6\"></span>ecognised o<span class=\"_ _6\"></span>ver the v<span class=\"_ _0\"></span>esting period.Acc<span class=\"_ _0\"></span>ounting policiesThe Group has <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws26\">defined-c<span class=\"_ _0\"></span>ontribution pension scheme for its emplo<span class=\"_ _6\"></span>y<span class=\"ls0 ws0\">-</span></span></span>ees. The c<span class=\"_ _6\"></span>ompany pa<span class=\"_ _6\"></span>ys con<span class=\"_ _0\"></span>tributions to <span class=\"ws3d\">a <span class=\"_ _0\"></span><span class=\"ws22\">privat<span class=\"_ _6\"></span>ely held insur<span class=\"_ _6\"></span>ance plan </span></span>and under this scheme, it has no further paymen<span class=\"_ _6\"></span>t obligation once the c<span class=\"_ _6\"></span>ontributions hav<span class=\"_ _0\"></span>e been paid. The contributions ar<span class=\"_ _0\"></span>e rec<span class=\"_ _0\"></span>ognised as employ<span class=\"_ _6\"></span>ee benefit e<span class=\"_ _0\"></span>xpense when they ar<span class=\"_ _6\"></span>e due. Social security cos<span class=\"_ _6\"></span>ts ar<span class=\"_ _6\"></span>e charged based on the c<span class=\"_ _0\"></span>ontribution paid. SalMar<span class=\"ws4b\"> has </span>a <span class=\"ws4b\">de<span class=\"_ _0\"></span>fined contribution plan tha<span class=\"_ _6\"></span>t is in acc<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>dance with the </span>legal r<span class=\"_ _6\"></span>equiremen<span class=\"_ _6\"></span>ts in Norway. A<span class=\"_ _0\"></span>fter the business c<span class=\"_ _6\"></span>ombination with Norwa<span class=\"_ _6\"></span>y Ro<span class=\"_ _6\"></span>yal Salmon, <span class=\"ws0\">SalMar </span>also has <span class=\"ws0\">a <span class=\"_ _6\"></span><span class=\"ws69\">defined bene<span class=\"_ _6\"></span>fit scheme which entitles the 30 members o<span class=\"_ _0\"></span>f </span></span>the scheme to de<span class=\"_ _6\"></span>fined futur<span class=\"_ _6\"></span>e benefits. These ar<span class=\"_ _0\"></span>e mainly dependent on the number of y<span class=\"_ _6\"></span>ears of en<span class=\"_ _6\"></span>titlement, le<span class=\"_ _0\"></span>vel of salary upon r<span class=\"_ _6\"></span>each<span class=\"ws0\">-</span>ing r<span class=\"_ _6\"></span>etir<span class=\"_ _6\"></span>ement age and the siz<span class=\"_ _6\"></span>e of the pension bene<span class=\"_ _0\"></span>fits paid by the National Insur<span class=\"_ _0\"></span>ance Scheme. The liability is funded through an insur<span class=\"ws0\">-</span>ance c<span class=\"_ _6\"></span>ompany. The period\u2019<span class=\"_ _0\"></span><span class=\"ws36\">s <span class=\"ws22\">ne<span class=\"_ _0\"></span>t inter<span class=\"_ _0\"></span>est expense is calcula<span class=\"_ _6\"></span>ted by applying the disc<span class=\"_ _0\"></span>ount </span></span>r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e for the liability a<span class=\"_ _6\"></span>t the beginning of the period t<span class=\"_ _6\"></span>o the net liabilities acc<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>ding to IA<span class=\"_ _0\"></span>S 19R. Net int<span class=\"_ _0\"></span>erest e<span class=\"_ _0\"></span>xpense there<span class=\"_ _6\"></span>for<span class=\"_ _0\"></span>e consists o<span class=\"_ _6\"></span>f int<span class=\"_ _0\"></span>erest on the obliga<span class=\"_ _6\"></span>tion and re<span class=\"_ _0\"></span>turn on assets, both calcula<span class=\"_ _6\"></span>ted a<span class=\"_ _0\"></span>t the same disc<span class=\"_ _6\"></span>ount r<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>e. The differ<span class=\"_ _6\"></span>ence between the actual r<span class=\"_ _0\"></span>eturn on plan assets and the r<span class=\"_ _0\"></span>eturn rec<span class=\"_ _0\"></span>ognised in the pro<span class=\"_ _6\"></span>fit and loss accoun<span class=\"_ _6\"></span>ts ar<span class=\"_ _6\"></span>e expensed as incurr<span class=\"_ _0\"></span>ed against OCI. Acc<span class=\"_ _0\"></span>ounting policiesGov<span class=\"_ _6\"></span>ernment gr<span class=\"_ _0\"></span>ants r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o cos<span class=\"_ _6\"></span>ts ar<span class=\"_ _6\"></span>e def<span class=\"_ _0\"></span>erred and r<span class=\"_ _6\"></span>ecognised<span class=\"_ _6\"></span> in pro<span class=\"_ _0\"></span>fit or loss over the period necessary t<span class=\"_ _6\"></span>o mat<span class=\"_ _6\"></span>ch them with the c<span class=\"_ _6\"></span>osts that the<span class=\"_ _0\"></span>y are int<span class=\"_ _0\"></span>ended to c<span class=\"_ _6\"></span>ompensat<span class=\"_ _6\"></span>e. Gov<span class=\"_ _6\"></span>ernment gr<span class=\"_ _0\"></span>ants r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o the purchase o<span class=\"_ _0\"></span>f capitalised operating asse<span class=\"_ _0\"></span>ts reduce the carrying amount o<span class=\"_ _6\"></span>f the assets. The gr<span class=\"_ _0\"></span>ant is then r<span class=\"_ _6\"></span>ecognised in pr<span class=\"_ _0\"></span>ofit or loss ov<span class=\"_ _6\"></span>er the useful lif<span class=\"_ _0\"></span>e of the depr<span class=\"_ _6\"></span>eciable asset by wa<span class=\"_ _0\"></span>y of reduced depr<span class=\"_ _6\"></span>eciation char<span class=\"_ _6\"></span>ge. Acc<span class=\"_ _0\"></span>ounting policiesInc<span class=\"_ _6\"></span>ome tax<span class=\"_ _6\"></span>es is comprised o<span class=\"_ _0\"></span>f taxes on the tax<span class=\"_ _0\"></span>able profit f<span class=\"_ _6\"></span>or the year<span class=\"_ _0\"></span>, changes in deferr<span class=\"_ _0\"></span>ed taxes and an<span class=\"_ _0\"></span>y adjustments in prior years' tax<span class=\"_ _6\"></span>es. Inc<span class=\"_ _6\"></span>ome tax r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o items r<span class=\"_ _0\"></span>ecognised in o<span class=\"_ _0\"></span>ther compr<span class=\"_ _6\"></span>ehensive inc<span class=\"_ _6\"></span>ome or in equity are r<span class=\"_ _0\"></span>ecognised in o<span class=\"_ _6\"></span>ther compr<span class=\"_ _0\"></span>ehensive inc<span class=\"_ _6\"></span>ome or dir<span class=\"_ _6\"></span>ectly in equity. T<span class=\"_ _c\"></span>ax payable is calcula<span class=\"_ _6\"></span>ted using the nominal tax r<span class=\"_ _0\"></span>ate f<span class=\"_ _6\"></span>or the r<span class=\"_ _6\"></span>elev<span class=\"_ _6\"></span>ant tax jurisdiction at the end o<span class=\"_ _6\"></span>f the r<span class=\"_ _6\"></span>eporting period.Def<span class=\"_ _0\"></span>erred tax is calcula<span class=\"_ _6\"></span>ted on the b<span class=\"_ _6\"></span>asis of t<span class=\"_ _6\"></span>empor<span class=\"_ _6\"></span>ary diff<span class=\"_ _6\"></span>erences<span class=\"_ _6\"></span> between acc<span class=\"_ _0\"></span>ounting and tax<span class=\"_ _6\"></span>ation v<span class=\"_ _6\"></span>alues at the close o<span class=\"_ _6\"></span>f the accoun<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span><span class=\"ls0 ws0\">-</span>ing year<span class=\"_ _0\"></span>. Deferr<span class=\"_ _0\"></span>ed tax assets arise fr<span class=\"_ _6\"></span>om tempor<span class=\"_ _0\"></span>ary differ<span class=\"_ _6\"></span>ences that give rise t<span class=\"_ _6\"></span>o futur<span class=\"_ _6\"></span>e tax deductions. Def<span class=\"_ _0\"></span>erred tax assets ar<span class=\"_ _0\"></span>e rec<span class=\"_ _6\"></span>ognised to the e<span class=\"_ _0\"></span>xtent tha<span class=\"_ _6\"></span>t it is probable tha<span class=\"_ _0\"></span>t <span class=\"ws3c\">a </span>tax<span class=\"_ _0\"></span>able profit will arise, agains<span class=\"_ _6\"></span>t which the deductible tempor<span class=\"_ _0\"></span>ary differ<span class=\"_ _0\"></span>ences, and the carry forwar<span class=\"_ _6\"></span>d of unused tax cr<span class=\"_ _6\"></span>edits and unused tax losses, can be utilised.T<span class=\"_ _c\"></span>ax increasing and tax decr<span class=\"_ _0\"></span>easing tempor<span class=\"_ _6\"></span>ary differ<span class=\"_ _0\"></span>ences are o<span class=\"_ _6\"></span>ffse<span class=\"_ _6\"></span>t against each o<span class=\"_ _6\"></span>ther to the e<span class=\"_ _0\"></span>xtent tha<span class=\"_ _0\"></span>t the taxes can be ne<span class=\"_ _6\"></span>t settled within one tax r<span class=\"_ _6\"></span>egime.Acc<span class=\"_ _0\"></span>ounting policiesIntangible asse<span class=\"_ _6\"></span>ts acquir<span class=\"_ _6\"></span>ed separa<span class=\"_ _0\"></span>tely are measur<span class=\"_ _0\"></span>ed on initial rec<span class=\"_ _0\"></span>og<span class=\"ws0\">-</span>nition at c<span class=\"_ _0\"></span>ost. The cos<span class=\"_ _6\"></span>t of in<span class=\"_ _6\"></span>tangible assets acquir<span class=\"_ _0\"></span>ed in <span class=\"ws0\">a <span class=\"_ _37\"></span>business </span>c<span class=\"_ _6\"></span>ombination is their fair v<span class=\"_ _6\"></span>alue at the da<span class=\"_ _6\"></span>te o<span class=\"_ _6\"></span>f acquisition. Intangible asse<span class=\"_ _6\"></span>ts with <span class=\"ws0\">a </span>limit<span class=\"_ _0\"></span>ed economic lif<span class=\"_ _6\"></span>e ar<span class=\"_ _6\"></span>e amortised ov<span class=\"_ _6\"></span>er the ec<span class=\"_ _6\"></span>onomic useful lif<span class=\"_ _6\"></span>e. Impairments o<span class=\"_ _0\"></span>f intangible assets ar<span class=\"_ _6\"></span>e r<span class=\"_ _6\"></span>ecognised in the e<span class=\"_ _6\"></span>xtend o<span class=\"_ _6\"></span>f which the carrying amount o<span class=\"_ _6\"></span>f the asset e<span class=\"_ _0\"></span>xceeds its re<span class=\"_ _1\"></span>cove<span class=\"_ _1\"></span>ra<span class=\"ls0 ws0\">ble amount. </span>Cos<span class=\"_ _6\"></span>ts rela<span class=\"_ _0\"></span>ting to resear<span class=\"_ _0\"></span>ch are char<span class=\"_ _0\"></span>ged to expenses as the<span class=\"_ _0\"></span>y accrue. Dev<span class=\"_ _6\"></span>elopment c<span class=\"_ _0\"></span>osts are capitalised when specific crit<span class=\"_ _0\"></span>eria rela<span class=\"_ _6\"></span>ting to futur<span class=\"_ _0\"></span>e benefits ar<span class=\"_ _6\"></span>e met. Capitalised de<span class=\"_ _6\"></span>velopmen<span class=\"_ _6\"></span>t c<span class=\"_ _6\"></span>osts ar<span class=\"_ _6\"></span>e r<span class=\"_ _6\"></span>ec<span class=\"ls0 ws0\">-</span>ognised at acquisition c<span class=\"_ _0\"></span>ost, less accumulat<span class=\"_ _6\"></span>ed amortisation and<span class=\"_ _6\"></span> write-do<span class=\"_ _0\"></span>wns. With respect to major de<span class=\"_ _0\"></span>velopment pr<span class=\"_ _6\"></span>ojects, <span class=\"ws0\">a specific </span>assessment is made t<span class=\"_ _6\"></span>o det<span class=\"_ _0\"></span>ermine when the project has changed from being<span class=\"_ _6\"></span> <span class=\"ws1d\">a <span class=\"_ _37\"></span></span>dev<span class=\"_ _0\"></span>elopment project t<span class=\"_ _0\"></span>o being <span class=\"ws1d\">a <span class=\"_ _37\"></span></span>cons<span class=\"_ _6\"></span>truction pr<span class=\"_ _6\"></span>oject. Capitalised dev<span class=\"_ _6\"></span>elopment c<span class=\"_ _0\"></span>osts are amortised in <span class=\"ws0\">a <span class=\"_ _1\"></span></span>str<span class=\"_ _0\"></span>aight line ov<span class=\"_ _6\"></span>er the asset'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"ws78\">estima<span class=\"_ _6\"></span>ted use<span class=\"_ _0\"></span>ful life. Depr<span class=\"_ _6\"></span>eciation c<span class=\"_ _0\"></span>ommences when the </span></span>asset is put in<span class=\"_ _6\"></span>to oper<span class=\"_ _0\"></span>ation.Fish-farming licencesLicenses acquir<span class=\"_ _6\"></span>ed by the Group ar<span class=\"_ _0\"></span>e capitalised at cos<span class=\"_ _6\"></span>t. Fish-farming licences ar<span class=\"_ _6\"></span>e deemed to hav<span class=\"_ _0\"></span>e an indefinite use<span class=\"_ _6\"></span>ful lif<span class=\"_ _6\"></span>e and are no<span class=\"_ _0\"></span>t amortised, but ar<span class=\"_ _6\"></span>e tes<span class=\"_ _6\"></span>ted annually f<span class=\"_ _6\"></span>or impairment or mor<span class=\"_ _0\"></span>e frequen<span class=\"_ _6\"></span>tly if ther<span class=\"_ _6\"></span>e is indication o<span class=\"_ _6\"></span>f impairment, see No<span class=\"_ _6\"></span>te 3.2 f<span class=\"_ _0\"></span>or further i<span class=\"ws25\">nforma<span class=\"_ _6\"></span>tion. </span>NorwayLicences that the Gr<span class=\"_ _0\"></span>oup owns are capitalised a<span class=\"_ _0\"></span>t cost. Licences gr<span class=\"_ _0\"></span>anted in Norway ar<span class=\"_ _0\"></span>e deemed to hav<span class=\"_ _0\"></span>e an indefinite usable lif<span class=\"_ _0\"></span>e and are ther<span class=\"_ _0\"></span>e<span class=\"ws0\">-</span>for<span class=\"_ _0\"></span>e not amortised, but tes<span class=\"_ _0\"></span>ted annually for impairmen<span class=\"_ _6\"></span>t. The ex<span class=\"_ _0\"></span>ception is time-limited licenses, which ar<span class=\"_ _0\"></span>e deprecia<span class=\"_ _6\"></span>ted o<span class=\"_ _6\"></span>ver their r<span class=\"_ _0\"></span>emaining life. Any v<span class=\"_ _6\"></span>alue identified in c<span class=\"_ _0\"></span>onnection with the acquisition of licences is capitalised as an intangible asse<span class=\"_ _6\"></span>t. IcelandThe sea farming licenses in Iceland ar<span class=\"_ _6\"></span>e issued, in accor<span class=\"_ _0\"></span>dance with the curr<span class=\"_ _6\"></span>ent r<span class=\"_ _6\"></span>egulations, with <span class=\"ws0\">a <span class=\"_ _0\"></span><span class=\"ws69\">nominal lifespan o<span class=\"_ _0\"></span>f 16 years. The licenses </span></span>will be r<span class=\"_ _6\"></span>enewed if the applican<span class=\"_ _6\"></span>t meets the r<span class=\"_ _0\"></span>equiremen<span class=\"_ _6\"></span>ts set pursuan<span class=\"_ _6\"></span>t to s<span class=\"_ _6\"></span>tatut<span class=\"_ _6\"></span>e and r<span class=\"_ _6\"></span>egulation a<span class=\"_ _6\"></span>t the time the license c<span class=\"_ _6\"></span>omes up for r<span class=\"_ _0\"></span>enewal. A <span class=\"_ _0\"></span><span class=\"ws26\">small fee must be paid f<span class=\"_ _0\"></span>or the license renewal. This means tha<span class=\"_ _0\"></span>t sea </span>farming licenses ar<span class=\"_ _6\"></span>e opera<span class=\"_ _6\"></span>ted in <span class=\"ws3b\">a <span class=\"_ _1\"></span></span>16-year r<span class=\"_ _6\"></span>olling lifespan s<span class=\"_ _6\"></span>yst<span class=\"_ _0\"></span>em, wher<span class=\"_ _6\"></span>e the licenses are r<span class=\"_ _0\"></span>enewed ev<span class=\"_ _6\"></span>ery 16th year<span class=\"_ _0\"></span>. The Groups judgment is that the fish-farming licences on Iceland, which ar<span class=\"_ _0\"></span>e capitalized, will not be amortised, but t<span class=\"_ _0\"></span>ested annually f<span class=\"_ _6\"></span>or impairment. GoodwillWhen the c<span class=\"_ _6\"></span>ompany assumes c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>ol over <span class=\"ws0\">a <span class=\"_ _6\"></span><span class=\"ws51\">separa<span class=\"_ _0\"></span>te business entity </span></span>for <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span><span class=\"ws26\">c<span class=\"_ _6\"></span>onsidera<span class=\"_ _6\"></span>tion that e<span class=\"_ _0\"></span>xceeds the fair v<span class=\"_ _6\"></span>alue of the individual asse<span class=\"_ _6\"></span>ts </span>and liabilities assumed, the diff<span class=\"_ _6\"></span>erence is en<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>ed as goodwill in the sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t of financial position. Goodwill deriving fr<span class=\"_ _0\"></span>om purchases o<span class=\"_ _6\"></span>f subsidiaries is pr<span class=\"_ _6\"></span>esent<span class=\"_ _6\"></span>ed under intangible asse<span class=\"_ _6\"></span>ts. Goodwill is not depr<span class=\"_ _0\"></span>e<span class=\"ls0 ws0\">-</span>ciat<span class=\"_ _0\"></span>ed but is test<span class=\"_ _6\"></span>ed for impairmen<span class=\"_ _6\"></span>t annually if ther<span class=\"_ _6\"></span>e are indica<span class=\"_ _0\"></span>tions that its v<span class=\"_ _6\"></span>alue is low<span class=\"_ _6\"></span>er than the carrying amount. When assessing the need to writ<span class=\"_ _0\"></span>e-down goodwill, this is assigned to r<span class=\"_ _0\"></span>elevan<span class=\"_ _6\"></span>t cash flow gener<span class=\"_ _6\"></span>ating units or gr<span class=\"_ _6\"></span>oups, which are e<span class=\"_ _0\"></span>xpected t<span class=\"_ _6\"></span>o benefit fr<span class=\"_ _6\"></span>om the acquisition. See Not<span class=\"_ _0\"></span>e 3.2 for further inf<span class=\"_ _6\"></span>ormation. Acc<span class=\"_ _0\"></span>ounting policiesAnnually or upon indication, each cash gener<span class=\"_ _0\"></span>ating unit, is tes<span class=\"_ _6\"></span>ted f<span class=\"_ _0\"></span>or impairment. If the rec<span class=\"_ _0\"></span>over<span class=\"_ _0\"></span>able amount of <span class=\"ls0 ws0\">a <span class=\"_ _0\"></span><span class=\"ws26\">cash genera<span class=\"_ _0\"></span>ting unit is estimat<span class=\"_ _6\"></span>ed to be less than the carrying amoun<span class=\"_ _6\"></span>t of the ne<span class=\"_ _6\"></span>t assets o<span class=\"_ _6\"></span>f the cash </span></span>gener<span class=\"_ _6\"></span>ating unit, impairmen<span class=\"_ _6\"></span>t to the r<span class=\"_ _0\"></span>ecov<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>able amount is r<span class=\"_ _0\"></span>ecognised. The Gr<span class=\"_ _6\"></span>oup has substantial asse<span class=\"_ _0\"></span>ts with indefinit<span class=\"_ _0\"></span>e lives in the form o<span class=\"_ _6\"></span>f licenses and goodwill. The licenses are subject t<span class=\"_ _0\"></span>o impairment tes<span class=\"_ _6\"></span>ting in c<span class=\"_ _6\"></span>ombination with goodwill in the annual t<span class=\"_ _6\"></span>est. Asse<span class=\"_ _6\"></span>ts that ar<span class=\"_ _0\"></span>e subject to amortization ar<span class=\"_ _0\"></span>e revie<span class=\"_ _6\"></span>wed for impairmen<span class=\"_ _6\"></span>t whenev<span class=\"_ _6\"></span>er ther<span class=\"_ _6\"></span>e are indica<span class=\"_ _0\"></span>tions that future earnings do no<span class=\"_ _0\"></span>t justify the carrying value.SalMar<span class=\"ws26\"> has identified the Gr<span class=\"_ _0\"></span>oup'<span class=\"_ _6\"></span><span class=\"ws3c\">s <span class=\"_ _6\"></span><span class=\"ws26\">business segments as cash gener<span class=\"_ _0\"></span>ating units. In c<span class=\"_ _6\"></span>onnection with acqui</span></span></span>-sitions, goodwill and intangible asse<span class=\"_ _6\"></span>ts ar<span class=\"_ _6\"></span>e allocat<span class=\"_ _6\"></span>ed to each o<span class=\"_ _6\"></span>f the Group\u2019<span class=\"_ _0\"></span>s cash genera<span class=\"_ _6\"></span>ting units that ar<span class=\"_ _6\"></span>e expect<span class=\"_ _0\"></span>ed to benefit fr<span class=\"_ _6\"></span>om the c<span class=\"_ _6\"></span>ombination.  The cash gener<span class=\"_ _0\"></span>ating units are the lo<span class=\"_ _6\"></span>west le<span class=\"_ _0\"></span>vel in which independent cash flo<span class=\"_ _6\"></span>ws can be identified, and no higher than the Gr<span class=\"_ _0\"></span>oup'<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws4b\">business segments based on </span></span>the geogr<span class=\"_ _6\"></span>aphic distribution o<span class=\"_ _6\"></span>f its sea farming opera<span class=\"_ _0\"></span>tions in Norway, the segmen<span class=\"_ _6\"></span>ts Fish Farming Centr<span class=\"_ _0\"></span>al Norway and Fish Farming Northern Norwa<span class=\"_ _6\"></span>y, Sales &amp; Indus<span class=\"_ _6\"></span>try, Icelandic Salmon and <span class=\"ws0\">SalMar</span> Ak<span class=\"_ _0\"></span>er Ocean.Impairment t<span class=\"_ _0\"></span>esting is carried out by calculating the ne<span class=\"_ _6\"></span>t presen<span class=\"_ _6\"></span>t value o<span class=\"_ _0\"></span>f estimat<span class=\"_ _6\"></span>ed future cash flo<span class=\"_ _0\"></span>ws (value in use) for the cash-gener<span class=\"_ _0\"></span>ating unit and comparing the ne<span class=\"_ _0\"></span>t present v<span class=\"_ _0\"></span>alue of the cash flow t<span class=\"_ _6\"></span>owar<span class=\"_ _0\"></span>ds the carrying amount o<span class=\"_ _6\"></span>f net asse<span class=\"_ _6\"></span>ts held by the cash-gener<span class=\"_ _6\"></span>ating unit. The cash flo<span class=\"_ _6\"></span>w used in the calculations r<span class=\"_ _6\"></span>epresen<span class=\"_ _6\"></span>ts the management\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws68\">best estima<span class=\"_ _6\"></span>te a<span class=\"_ _0\"></span>t the time of reporting. If the carrying amoun<span class=\"_ _6\"></span>t is higher </span></span>than the calculat<span class=\"_ _0\"></span>ed value in use, the assets ar<span class=\"_ _0\"></span>e consider<span class=\"_ _6\"></span>ed impaired. The es<span class=\"_ _0\"></span>timated cash flo<span class=\"_ _6\"></span>w is based on the assumption o<span class=\"_ _6\"></span>f c<span class=\"_ _6\"></span>ontinued oper<span class=\"_ _0\"></span>ation. V<span class=\"_ _6\"></span>alue in use is calculat<span class=\"_ _0\"></span>ed by estimating futur<span class=\"_ _6\"></span>e cash flows, based on appro<span class=\"_ _0\"></span>ved budgets and f<span class=\"_ _6\"></span>orecas<span class=\"_ _6\"></span>ts. Cash flow gr<span class=\"_ _0\"></span>owth aft<span class=\"_ _6\"></span>er the last y<span class=\"_ _6\"></span>ear in the calculation is assumed to equal the e<span class=\"_ _0\"></span>xpected r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e of in<span class=\"_ _6\"></span>flation. Cash flo<span class=\"_ _0\"></span>ws are disc<span class=\"_ _6\"></span>ount<span class=\"_ _6\"></span>ed by <span class=\"ws0\">a </span>r<span class=\"_ _0\"></span>ate o<span class=\"_ _6\"></span>f int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est be<span class=\"_ _6\"></span>for<span class=\"_ _0\"></span>e tax which tak<span class=\"_ _6\"></span>es accoun<span class=\"_ _0\"></span>t of rele<span class=\"_ _6\"></span>van<span class=\"_ _0\"></span>t market risk. If the calcula<span class=\"_ _6\"></span>t<span class=\"_ _6\"></span>ed value in use is less than the carrying amount o<span class=\"_ _6\"></span>f the cash flow-gener<span class=\"_ _0\"></span>ating entity<span class=\"_ _6\"></span>, goodwill is impair<span class=\"_ _6\"></span>ed first and then o<span class=\"_ _6\"></span>ther assets as r<span class=\"_ _0\"></span>equired. The groups analyses o<span class=\"_ _0\"></span>f climate risk ha<span class=\"_ _6\"></span>ve so far no<span class=\"_ _6\"></span>t identified clima<span class=\"_ _6\"></span>te-r<span class=\"_ _0\"></span>elated ma<span class=\"_ _0\"></span>tters with substan<span class=\"_ _6\"></span>tially aff<span class=\"_ _0\"></span>ect on the value of the gr<span class=\"_ _6\"></span>oups assets or futur<span class=\"_ _0\"></span>e cash-flow. For further in<span class=\"_ _6\"></span>forma<span class=\"_ _6\"></span>tion see Not<span class=\"_ _0\"></span>e 1.7. NOTE 3.3 <span class=\"_ _224\"> </span> <span class=\"_\"> </span><span class=\"fsa fc4 ls0\">Proper<span class=\"_ _1\"></span>ty<span class=\"_ _20\"></span>, plant and e<span class=\"_ _1\"></span>quipment</span>Acc<span class=\"_ _0\"></span>ounting policiesProperty<span class=\"_ _0\"></span>, plant and equipment (PPE) is measur<span class=\"_ _0\"></span>ed at acquisition cos<span class=\"_ _6\"></span>t, less <span class=\"_ _37\"></span>a <span class=\"_ _37\"></span><span class=\"ws6e\">deduction f<span class=\"_ _6\"></span>or accumulat<span class=\"_ _6\"></span>ed depr<span class=\"_ _6\"></span>eciation and writ<span class=\"_ _6\"></span>e-downs. </span>Borro<span class=\"_ _0\"></span>wing cost tha<span class=\"_ _6\"></span>t are dir<span class=\"_ _0\"></span>ectly attributable to the c<span class=\"_ _0\"></span>onstruction of <span class=\"_ _37\"></span><span class=\"ls1c ws1b\">a <span class=\"_ _37\"></span><span class=\"ws24\">qualifying asset f<span class=\"_ _6\"></span>orm part of the c<span class=\"_ _0\"></span>ost of the asse<span class=\"_ _6\"></span>t. S<span class=\"_ _0\"></span>traight-</span></span>line depr<span class=\"_ _6\"></span>eciation is applied o<span class=\"_ _6\"></span>ver the use<span class=\"_ _6\"></span>ful life o<span class=\"_ _0\"></span>f property, plan<span class=\"_ _6\"></span>t and equipment, based on the asse<span class=\"_ _6\"></span>t\u2019<span class=\"_ _0\"></span><span class=\"ws3b\">s <span class=\"_ _37\"></span><span class=\"ws24\">hist<span class=\"_ _6\"></span>orical cos<span class=\"_ _6\"></span>t and estima<span class=\"_ _6\"></span>ted </span></span>r<span class=\"_ _6\"></span>esidual value a<span class=\"_ _6\"></span>t disposal. If <span class=\"ws1b\">a <span class=\"_ _37\"></span></span>substan<span class=\"_ _6\"></span>tial part of an asse<span class=\"_ _6\"></span>t has an individual and diff<span class=\"_ _6\"></span>eren<span class=\"_ _6\"></span>t useful lif<span class=\"_ _0\"></span>e, this part is depreciat<span class=\"_ _0\"></span>ed separa<span class=\"_ _6\"></span>tely. The asset\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws66\">r<span class=\"_ _0\"></span>esidual value and useful lif<span class=\"_ _0\"></span>e are ev<span class=\"_ _0\"></span>aluated annually. The </span></span>gain or loss arising from the disposal or r<span class=\"_ _0\"></span>etir<span class=\"_ _6\"></span>ement o<span class=\"_ _6\"></span>f an asset is det<span class=\"_ _0\"></span>ermined as the differ<span class=\"_ _6\"></span>ence between the sales pr<span class=\"_ _0\"></span>oceeds and the carrying amount o<span class=\"_ _6\"></span>f the asset.PPE under c<span class=\"_ _6\"></span>onstruction is no<span class=\"_ _6\"></span>t deprecia<span class=\"_ _0\"></span>ted. Deprecia<span class=\"_ _0\"></span>tion is charged to e<span class=\"_ _6\"></span>xpenses when the asset is r<span class=\"_ _6\"></span>eady for use.Impairment t<span class=\"_ _0\"></span>ests for PPE ar<span class=\"_ _6\"></span>e performed when ther<span class=\"_ _0\"></span>e are indications of impairmen<span class=\"_ _6\"></span>t. If the r<span class=\"_ _6\"></span>eco<span class=\"_ _0\"></span>verable amoun<span class=\"_ _6\"></span>t is estima<span class=\"_ _6\"></span>ted t<span class=\"_ _0\"></span>o be less than the carrying amount o<span class=\"_ _6\"></span>f the net asse<span class=\"_ _0\"></span>t, impairment to the r<span class=\"_ _0\"></span>ecov<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>able amount is r<span class=\"_ _0\"></span>ecognised. The r<span class=\"_ _6\"></span>ec<span class=\"_ _6\"></span>ov<span class=\"_ _6\"></span>erable amoun<span class=\"_ _0\"></span>t is the higher of net sales value and v<span class=\"_ _6\"></span>alue in use. V<span class=\"_ _0\"></span>alue in use is the present v<span class=\"_ _0\"></span>alue of future cash flows which the asse<span class=\"_ _6\"></span>t will gener<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e.Acc<span class=\"_ _0\"></span>ounting policiesThe Group r<span class=\"_ _0\"></span>ecognises righ<span class=\"_ _6\"></span>t-of-use asse<span class=\"_ _6\"></span>ts at the c<span class=\"_ _0\"></span>ommencement dat<span class=\"_ _0\"></span>e of the lease. Right-o<span class=\"_ _6\"></span>f-use assets ar<span class=\"_ _6\"></span>e measur<span class=\"_ _6\"></span>ed at c<span class=\"_ _0\"></span>ost, less any accumula<span class=\"_ _6\"></span>ted depr<span class=\"_ _0\"></span>eciation and impairment losses, and adjus<span class=\"_ _6\"></span>ted for an<span class=\"_ _6\"></span>y r<span class=\"_ _6\"></span>emeasuremen<span class=\"_ _0\"></span>t of lease liabilities. Right-o<span class=\"_ _6\"></span>f-use assets ar<span class=\"_ _0\"></span>e depr<span class=\"_ _6\"></span>eciat<span class=\"_ _6\"></span>ed ov<span class=\"_ _6\"></span>er the shorter o<span class=\"_ _0\"></span>f the lease term and the useful lif<span class=\"_ _0\"></span>e of the asset. When <span class=\"ws0\">a </span>purchase op<span class=\"_ _0\"></span>tion has been included in the cost a<span class=\"_ _6\"></span>t r<span class=\"_ _6\"></span>ecognition, the righ<span class=\"_ _6\"></span>t-of-use asse<span class=\"_ _0\"></span>t is depreciat<span class=\"_ _0\"></span>ed over the es<span class=\"_ _6\"></span>timat<span class=\"_ _6\"></span>ed useful lif<span class=\"_ _0\"></span>e of the asset. Short term<span class=\"_ _6\"></span> leases (lease term less than 1<span class=\"_ _6\"></span>2 months) and leases o<span class=\"_ _6\"></span>f low-v<span class=\"_ _6\"></span>alue assets ar<span class=\"_ _0\"></span>e not r<span class=\"_ _6\"></span>ecognised as righ<span class=\"_ _0\"></span>t-of-use assets and lease liabilities, as the r<span class=\"_ _6\"></span>ecognition e<span class=\"_ _0\"></span>xemp<span class=\"_ _6\"></span>tions for these leases is applied. L<span class=\"_ _6\"></span>ease paymen<span class=\"_ _6\"></span>ts of such leases ar<span class=\"_ _0\"></span>e rec<span class=\"_ _6\"></span>ognized as e<span class=\"_ _6\"></span>xpense ov<span class=\"_ _6\"></span>er the lease term.Con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>acts may c<span class=\"_ _0\"></span>ontain both lease and non-lea<span class=\"_ _6\"></span>se componen<span class=\"_ _0\"></span>ts. The group alloca<span class=\"_ _0\"></span>tes the consider<span class=\"_ _0\"></span>ation in the c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>act to the lease and non-lease c<span class=\"_ _6\"></span>omponents based on their r<span class=\"_ _6\"></span>elativ<span class=\"_ _0\"></span>e stand-alone prices. This applies to some o<span class=\"_ _6\"></span>f the groups lease arr<span class=\"_ _0\"></span>angements of w<span class=\"_ _6\"></span>ellboats and service boats, wher<span class=\"_ _0\"></span>e crew and o<span class=\"_ _0\"></span>ther service elements are included in the c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>act. The c<span class=\"_ _6\"></span>ost r<span class=\"_ _6\"></span>elat<span class=\"_ _0\"></span>ed to service elements no<span class=\"_ _6\"></span>t defined as lease, ar<span class=\"_ _6\"></span>e expensed in the period the<span class=\"_ _6\"></span>y occur<span class=\"_ _6\"></span>. The lease liabilities at c<span class=\"_ _0\"></span>ommencement dat<span class=\"_ _0\"></span>e are measur<span class=\"_ _0\"></span>ed at the pres<span class=\"_ _6\"></span><span class=\"ls0 ws0\">-</span>ent v<span class=\"_ _6\"></span>alue of the lease pa<span class=\"_ _0\"></span>yments. The lease paymen<span class=\"_ _6\"></span>ts are disc<span class=\"_ _0\"></span>ounted using the Group'<span class=\"_ _c\"></span><span class=\"ws2a\">s <span class=\"_ _37\"></span><span class=\"ws1c\">incr<span class=\"_ _6\"></span>emental borr<span class=\"_ _6\"></span>owing r<span class=\"_ _0\"></span>ate as the <span class=\"_ _6\"></span>int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est r<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>e </span></span>implicit in the lease is not r<span class=\"_ _0\"></span>eadily determinable. For leasing c<span class=\"_ _0\"></span>ontracts wit<span class=\"_ _6\"></span>h optional r<span class=\"_ _0\"></span>enewal period, and where w<span class=\"_ _6\"></span>e ar<span class=\"_ _6\"></span>e r<span class=\"_ _6\"></span>easonably certain to e<span class=\"_ _6\"></span>x<span class=\"_ _0\"></span>ercise this option, the r<span class=\"_ _0\"></span>enewal periods are included in the calculation o<span class=\"_ _6\"></span>f the lease liability and asset.Acc<span class=\"_ _0\"></span>ounting policiesJoint v<span class=\"_ _6\"></span>entur<span class=\"_ _0\"></span>es are en<span class=\"_ _6\"></span>tities where the gr<span class=\"_ _0\"></span>oup has joint con<span class=\"_ _0\"></span>trol and the parties in the joint arr<span class=\"_ _0\"></span>angement hav<span class=\"_ _6\"></span>e right t<span class=\"_ _6\"></span>o the net asse<span class=\"_ _6\"></span>ts of the arr<span class=\"_ _0\"></span>angement. Associat<span class=\"_ _0\"></span>es are all entities, e<span class=\"_ _0\"></span>xcep<span class=\"_ _6\"></span>t joint v<span class=\"_ _6\"></span>entur<span class=\"_ _0\"></span>es, over which the group has significan<span class=\"_ _0\"></span>t influence but not c<span class=\"_ _0\"></span>ontrol. This is gener<span class=\"_ _0\"></span>ally the case where the gr<span class=\"_ _6\"></span>oup holds betw<span class=\"_ _6\"></span>een 20% and 50% of the v<span class=\"_ _6\"></span>oting righ<span class=\"_ _6\"></span>ts. Inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>ts in associat<span class=\"_ _0\"></span>es and joint ven<span class=\"_ _6\"></span>tures ar<span class=\"_ _0\"></span>e acc<span class=\"_ _6\"></span>ount<span class=\"_ _6\"></span>ed for using the equity me<span class=\"_ _6\"></span>thod of acc<span class=\"_ _0\"></span>ounting , aft<span class=\"_ _0\"></span>er initially being rec<span class=\"_ _6\"></span>ognised at c<span class=\"_ _6\"></span>ost.Under the equity method o<span class=\"_ _6\"></span>f acc<span class=\"_ _6\"></span>ounting, the in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tments ar<span class=\"_ _0\"></span>e initially rec<span class=\"_ _6\"></span>ognised at c<span class=\"_ _0\"></span>ost and adjusted ther<span class=\"_ _6\"></span>eaft<span class=\"_ _6\"></span>er to r<span class=\"_ _0\"></span>ecognise the gr<span class=\"_ _6\"></span>oup\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"_ _37\"></span><span class=\"ws65\">share o<span class=\"_ _6\"></span>f the post-acquisition pr<span class=\"_ _0\"></span>ofits or losses of the in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tee in </span></span>pro<span class=\"_ _0\"></span>fit or loss, and the group\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span><span class=\"wsf9\">share of mo<span class=\"_ _6\"></span>vemen<span class=\"_ _0\"></span>ts in other compr<span class=\"_ _0\"></span>ehensive inc<span class=\"_ _6\"></span>ome of the in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tee in </span></span>other c<span class=\"_ _0\"></span>omprehensiv<span class=\"_ _6\"></span>e income. Dividends r<span class=\"_ _0\"></span>eceived or r<span class=\"_ _6\"></span>eceivable fr<span class=\"_ _6\"></span>om associat<span class=\"_ _0\"></span>es and joint ven<span class=\"_ _6\"></span>tures ar<span class=\"_ _0\"></span>e r<span class=\"_ _6\"></span>ecognised as a r<span class=\"_ _0\"></span>eduction in the carrying amount of the in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tment.Wher<span class=\"_ _6\"></span>e the group\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws27\">share o<span class=\"_ _6\"></span>f losses in an equity-acc<span class=\"_ _6\"></span>ount<span class=\"_ _6\"></span>ed inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>t equals or ex<span class=\"_ _0\"></span>ceeds its int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est in </span></span>the entity<span class=\"_ _6\"></span>, including any o<span class=\"_ _0\"></span>ther unsecured long-term r<span class=\"_ _0\"></span>eceivables, the gr<span class=\"_ _6\"></span>oup does not r<span class=\"_ _0\"></span>ecognise further losses, unless it has incurr<span class=\"_ _6\"></span>ed obligations or made pa<span class=\"_ _6\"></span>yments on behalf o<span class=\"_ _6\"></span>f the other en<span class=\"_ _6\"></span>tity.The carrying amount o<span class=\"_ _6\"></span>f equity-acc<span class=\"_ _6\"></span>ount<span class=\"_ _6\"></span>ed inv<span class=\"_ _0\"></span>estments is t<span class=\"_ _6\"></span>est<span class=\"_ _6\"></span>ed for impairmen<span class=\"_ _6\"></span>t in acc<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>dance with principles described in Not<span class=\"_ _0\"></span>e 3.2.Acc<span class=\"_ _0\"></span>ounting policiesInv<span class=\"_ _6\"></span>ent<span class=\"_ _6\"></span>ory and biological assets Live fish ar<span class=\"_ _0\"></span>e rec<span class=\"_ _6\"></span>ognised at fair v<span class=\"_ _6\"></span>alue less sales c<span class=\"_ _6\"></span>osts.Other inv<span class=\"_ _6\"></span>ent<span class=\"_ _6\"></span>ory is c<span class=\"_ _6\"></span>omprised of f<span class=\"_ _0\"></span>eed, packaging materials, r<span class=\"_ _0\"></span>oe, fry, smolt, cleaner fish and finished goods. Inv<span class=\"_ _6\"></span>ent<span class=\"_ _6\"></span>ories of goods ar<span class=\"_ _0\"></span>e meas<span class=\"ls0 ws0\">-</span>ur<span class=\"_ _6\"></span>ed at the lo<span class=\"_ _6\"></span>west o<span class=\"_ _6\"></span>f c<span class=\"_ _6\"></span>ost and ne<span class=\"_ _6\"></span>t realisable v<span class=\"_ _6\"></span>alue.The c<span class=\"_ _6\"></span>ost of <span class=\"_ _6\"></span>finished goods includes direct ma<span class=\"_ _0\"></span>terial cos<span class=\"_ _6\"></span>ts, dir<span class=\"_ _6\"></span>ect per<span class=\"ws0\">-</span>sonnel e<span class=\"_ _6\"></span>xpenses and indirect pr<span class=\"_ _0\"></span>ocessing costs (full pr<span class=\"_ _0\"></span>oduction cost). Int<span class=\"_ _0\"></span>erest c<span class=\"_ _0\"></span>osts are no<span class=\"_ _0\"></span>t included in the inven<span class=\"_ _6\"></span>tory v<span class=\"_ _6\"></span>alue. The cos<span class=\"_ _0\"></span>t is based<span class=\"_ _1\"></span> on the principle of firs<span class=\"_ _6\"></span>t-in first-out.Biological assetsLive fish ar<span class=\"_ _0\"></span>e accoun<span class=\"_ _6\"></span>ted f<span class=\"_ _0\"></span>or in accor<span class=\"_ _0\"></span>dance with IAS 41 A<span class=\"_ _6\"></span>gricultur<span class=\"_ _6\"></span>e. The gener<span class=\"_ _6\"></span>al rule is that such asse<span class=\"_ _6\"></span>ts are measur<span class=\"_ _0\"></span>ed at fair value less sales c<span class=\"_ _6\"></span>osts. Fair value is measur<span class=\"_ _0\"></span>ed in accor<span class=\"_ _0\"></span>dance with IFRS 13 within level 3, based on factors no<span class=\"_ _0\"></span>t drawn from observ<span class=\"_ _0\"></span>able markets. Changes in value ar<span class=\"_ _0\"></span>e rec<span class=\"_ _6\"></span>ognised and classified under fair value adjus<span class=\"_ _6\"></span>tments in Consolida<span class=\"_ _6\"></span>ted s<span class=\"_ _6\"></span>tat<span class=\"_ _0\"></span>ement of pr<span class=\"_ _6\"></span>ofit and loss. Roe, fry<span class=\"_ _6\"></span>, smolt and cleaner fish ar<span class=\"_ _6\"></span>e valued a<span class=\"_ _6\"></span>t hist<span class=\"_ _6\"></span>oric cos<span class=\"_ _6\"></span>t. Hist<span class=\"_ _6\"></span>oric c<span class=\"_ _6\"></span>ost is deemed to be the bes<span class=\"_ _6\"></span>t estima<span class=\"_ _6\"></span>te o<span class=\"_ _6\"></span>f fair value f<span class=\"_ _6\"></span>or these assets, due to little biological c<span class=\"_ _0\"></span>onversion.The fair value o<span class=\"_ _6\"></span>f biological assets held a<span class=\"_ _0\"></span>t the Group'<span class=\"_ _0\"></span><span class=\"ws3b\">s <span class=\"_ _1\"></span><span class=\"ws24\">sea farms is </span></span>calculat<span class=\"_ _0\"></span>ed using <span class=\"ws20\">a <span class=\"_ _37\"></span></span>model based on future cash flow. The pr<span class=\"_ _0\"></span>esent value is calcula<span class=\"_ _6\"></span>ted on the basis o<span class=\"_ _0\"></span>f estimat<span class=\"_ _6\"></span>ed re<span class=\"_ _0\"></span>venues, less estima<span class=\"_ _6\"></span>ted r<span class=\"_ _6\"></span>emaining production c<span class=\"_ _0\"></span>osts until the fish is harves<span class=\"_ _0\"></span>table at the individual site. <span class=\"_ _6\"></span>A <span class=\"ws2a\">fish is harves<span class=\"_ _6\"></span>table when it has reached the es<span class=\"_ _6\"></span>timat<span class=\"_ _0\"></span>ed weight </span>r<span class=\"_ _6\"></span>equired f<span class=\"_ _6\"></span>or harves<span class=\"_ _6\"></span>ting specified in the c<span class=\"_ _6\"></span>ompany'<span class=\"_ _c\"></span><span class=\"ws1f\">s <span class=\"ws26\">budge<span class=\"_ _6\"></span>ts and plans. </span></span>The estima<span class=\"_ _6\"></span>ted v<span class=\"_ _0\"></span>alue is discount<span class=\"_ _0\"></span>ed to presen<span class=\"_ _0\"></span>t value on the reporting dat<span class=\"_ _0\"></span>e. Present v<span class=\"_ _6\"></span>alue is estima<span class=\"_ _6\"></span>ted f<span class=\"_ _0\"></span>or the biomass at each site.Inc<span class=\"_ _6\"></span>oming cash flows ar<span class=\"_ _6\"></span>e calculat<span class=\"_ _0\"></span>ed as the estimat<span class=\"_ _6\"></span>ed biomass at har<span class=\"ws0\">-</span>ves<span class=\"_ _6\"></span>t multiplied by the price expect<span class=\"_ _0\"></span>ed to be achiev<span class=\"_ _6\"></span>ed at the same time. The estima<span class=\"_ _6\"></span>ted biomass (v<span class=\"_ _6\"></span>olume) at harv<span class=\"_ _0\"></span>est is calculat<span class=\"_ _6\"></span>ed on the basis of the number o<span class=\"_ _6\"></span>f individual fish held at sea farms on the r<span class=\"_ _0\"></span>eporting dat<span class=\"_ _0\"></span>e, adjusted f<span class=\"_ _6\"></span>or expect<span class=\"_ _0\"></span>ed mortality until harves<span class=\"_ _6\"></span>t and multiplied by the estima<span class=\"_ _6\"></span>ted w<span class=\"_ _6\"></span>eight o<span class=\"_ _6\"></span>f the fish at harv<span class=\"_ _6\"></span>estThe price is calculat<span class=\"_ _0\"></span>ed using the Fish Pool forwar<span class=\"_ _0\"></span>d price for the esti<span class=\"ws0\">-</span>mat<span class=\"_ _0\"></span>ed harvesting da<span class=\"_ _6\"></span>te tha<span class=\"_ _0\"></span>t was in effect<span class=\"_ _6\"></span> on the reporting da<span class=\"_ _0\"></span>te. Forwar<span class=\"_ _0\"></span>d prices are adjust<span class=\"_ _0\"></span>ed for an export<span class=\"_ _0\"></span>er supplement, as well as harves<span class=\"_ _6\"></span>ting, sales and well-boat c<span class=\"_ _0\"></span>osts. In addition, an adjustmen<span class=\"_ _6\"></span>t is made to tak<span class=\"_ _0\"></span>e account o<span class=\"_ _0\"></span>f expect<span class=\"_ _6\"></span>ed differ<span class=\"_ _0\"></span>ences in fish quality. The price is also r<span class=\"_ _6\"></span>educed by production tax. Se further in<span class=\"_ _6\"></span>forma<span class=\"_ _6\"></span>tion in not<span class=\"_ _0\"></span>e 2.6.  The price adjustmen<span class=\"_ _6\"></span>ts are made a<span class=\"_ _0\"></span>t the site lev<span class=\"_ _6\"></span>el. Estima<span class=\"_ _6\"></span>ted r<span class=\"_ _0\"></span>emaining production c<span class=\"_ _6\"></span>osts ar<span class=\"_ _6\"></span>e estima<span class=\"_ _6\"></span>ted c<span class=\"_ _0\"></span>osts that a <span class=\"_ _1\"></span><span class=\"ws42\">rational person w<span class=\"_ _0\"></span>ould presume necessary for the farming o<span class=\"_ _0\"></span>f fish </span>up until the<span class=\"_ _6\"></span>y r<span class=\"_ _6\"></span>each <span class=\"ws2b\">a <span class=\"_ _6\"></span><span class=\"ws22\">harves<span class=\"_ _6\"></span>table weight. In the model, ins<span class=\"_ _0\"></span>tead of being </span></span>a <span class=\"ws40\">separ<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e c<span class=\"_ _6\"></span>ost elemen<span class=\"_ _6\"></span>t in the calculation, c<span class=\"_ _0\"></span>ompensation for licence </span>f<span class=\"_ _6\"></span>ees and site r<span class=\"_ _0\"></span>ent are included in the disc<span class=\"_ _0\"></span>ount factor<span class=\"_ _0\"></span>, and thereby r<span class=\"_ _6\"></span>educes the fair value o<span class=\"_ _6\"></span>f the biomass. The fair value o<span class=\"_ _6\"></span>f the biomass is calculat<span class=\"_ _0\"></span>ed using <span class=\"ws0\">a </span>monthly disc<span class=\"_ _0\"></span>ount<span class=\"ws0\">-</span>ing of the cash flo<span class=\"_ _6\"></span>w based on the harves<span class=\"_ _6\"></span>t plan. The fair value o<span class=\"_ _0\"></span>f the biomass is calculat<span class=\"_ _0\"></span>ed using <span class=\"ws0\">a <span class=\"_ _1\"></span></span>monthly discoun<span class=\"_ _0\"></span>ting of the cash flow based on the sec<span class=\"_ _6\"></span>ond last harves<span class=\"_ _0\"></span>ting month in the harvesting plan. The disc<span class=\"_ _6\"></span>ount fact<span class=\"_ _6\"></span>or is int<span class=\"_ _6\"></span>ended to r<span class=\"_ _0\"></span>eflect three main c<span class=\"_ _0\"></span>omponents:1. <span class=\"_ _290\"> </span><span class=\"ff3 fc4\">Risk of inciden<span class=\"_ _6\"></span>ts that a<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ect cash flow</span>2. <span class=\"_ _290\"> </span><span class=\"ff3 fc4\">Hypothe<span class=\"_ _0\"></span>tical licence fees and site r<span class=\"_ _0\"></span>ental c<span class=\"_ _6\"></span>ost</span>3. <span class=\"_ _290\"> </span><span class=\"ff3 fc4\">Time value o<span class=\"_ _6\"></span>f money</span>The disc<span class=\"_ _6\"></span>ount fact<span class=\"_ _6\"></span>or is set on the basis o<span class=\"_ _6\"></span>f an av<span class=\"_ _6\"></span>erage f<span class=\"_ _6\"></span>or all the Group'<span class=\"_ _c\"></span>s <span class=\"_ _1\"></span><span class=\"ws1e\">sites, which, in the Group'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span><span class=\"ws1e\">assessment, pro<span class=\"_ _6\"></span>vides <span class=\"ws0\">a <span class=\"_ _1\"></span>sensible </span></span></span></span>gro<span class=\"_ _0\"></span>wth curve for the fish - fr<span class=\"_ _6\"></span>om smolt to harv<span class=\"_ _6\"></span>estable siz<span class=\"_ _6\"></span>e. The risk adjustmen<span class=\"_ _6\"></span>t must tak<span class=\"_ _0\"></span>e into acc<span class=\"_ _6\"></span>ount the biological risks o<span class=\"_ _0\"></span>f farming, including the av<span class=\"_ _6\"></span>erage time in sea f<span class=\"_ _0\"></span>or the fish. The number of mon<span class=\"_ _6\"></span>ths left un<span class=\"_ _6\"></span>til harves<span class=\"_ _6\"></span>ting will aff<span class=\"_ _0\"></span>ect the risk. Biological risk, the risk of incr<span class=\"_ _0\"></span>eased costs and price risk will be the mos<span class=\"_ _6\"></span>t important elements t<span class=\"_ _6\"></span>o be r<span class=\"_ _6\"></span>ecognised. The pr<span class=\"_ _0\"></span>esent value model includes <span class=\"ws0\">a the-</span>or<span class=\"_ _6\"></span>etical c<span class=\"_ _6\"></span>ompensation f<span class=\"_ _6\"></span>or licence f<span class=\"_ _6\"></span>ees and site r<span class=\"_ _0\"></span>ent as an addition to the disc<span class=\"_ _0\"></span>ount factor in the model, ins<span class=\"_ _6\"></span>tead o<span class=\"_ _6\"></span>f being <span class=\"ws0\">a c<span class=\"_ _0\"></span>ost-reducing </span>factor in the calcula<span class=\"_ _6\"></span>tion.Fair V<span class=\"_ _0\"></span>alue due to business combina<span class=\"_ _0\"></span>tionsDue to business c<span class=\"_ _0\"></span>ombinations, assets and liabilities ar<span class=\"_ _0\"></span>e taken ov<span class=\"_ _6\"></span>er at fair v<span class=\"_ _6\"></span>alue. Fair value adjus<span class=\"_ _6\"></span>tment on biological asse<span class=\"_ _0\"></span>ts at the time of acquisition ar<span class=\"_ _0\"></span>e included in the cost o<span class=\"_ _0\"></span>f biological assets. In or<span class=\"_ _6\"></span>der to give the users o<span class=\"_ _6\"></span>f the financial sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t an bett<span class=\"_ _0\"></span>er understanding of the Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"ws0\">s <span class=\"_ _6\"></span><span class=\"ws59\">pro<span class=\"_ _6\"></span>fit and loss rela<span class=\"_ _0\"></span>ted to goods sold in the period, the </span></span>eff<span class=\"_ _0\"></span>ect of fair value adjus<span class=\"_ _6\"></span>tment fr<span class=\"_ _6\"></span>om the acquisition r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to sold fish in the period hav<span class=\"_ _6\"></span>e reduced the c<span class=\"_ _0\"></span>ost of goods sold. The e<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ect is shown in a <span class=\"_ _0\"></span>separa<span class=\"_ _6\"></span>te line in the s<span class=\"_ _0\"></span>tatemen<span class=\"_ _6\"></span>t of pr<span class=\"_ _0\"></span>ofit or loss, and the corr<span class=\"_ _0\"></span>esponding effect is pr<span class=\"_ _0\"></span>esent<span class=\"_ _6\"></span>ed ona separa<span class=\"_ _6\"></span>te line t<span class=\"_ _0\"></span>ogether with fair value adjus<span class=\"_ _6\"></span>tments. Change in fair v<span class=\"_ _6\"></span>alue adjustmen<span class=\"_ _6\"></span>t due to businessc<span class=\"_ _6\"></span>ombination is included in the gr<span class=\"_ _6\"></span>oup'<span class=\"_ _0\"></span>s opera<span class=\"_ _6\"></span>ting pro<span class=\"_ _0\"></span>fit.Incident-based mortalityIn the ev<span class=\"_ _6\"></span>ent o<span class=\"_ _6\"></span>f incidents e<span class=\"_ _0\"></span>xceeding 3% mortality in a <span class=\"_ _0\"></span>period based on a <span class=\"_ _6\"></span>single incident, or if the mortalitye<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>ceeds 5% ov<span class=\"_ _6\"></span>er sev<span class=\"_ _6\"></span>eral periods based on one and the same inciden<span class=\"_ _0\"></span>t, an assessment is made as towhether ther<span class=\"_ _0\"></span>e is <span class=\"ws0\">a <span class=\"_ _1\"></span></span>basis for writ<span class=\"_ _6\"></span>e-down. The assessmen<span class=\"_ _6\"></span>t rela<span class=\"_ _0\"></span>tes to the number o<span class=\"_ _6\"></span>f fish and is carriedout at sit<span class=\"_ _0\"></span>e level. Inciden<span class=\"_ _6\"></span>t-based mortality is rec<span class=\"_ _0\"></span>ognised under cost o<span class=\"_ _0\"></span>f goods sold in the Consolidat<span class=\"_ _6\"></span>edS<span class=\"_ _0\"></span>tatemen<span class=\"_ _6\"></span>t of Pr<span class=\"_ _0\"></span>ofit or Loss.Acc<span class=\"_ _0\"></span>ounting principlesThe Group'<span class=\"_ _c\"></span>s receiv<span class=\"_ _6\"></span>ables are r<span class=\"_ _0\"></span>ecognised a<span class=\"_ _6\"></span>t amortised cos<span class=\"_ _6\"></span>t. Receiv<span class=\"_ _6\"></span>ables in for<span class=\"_ _0\"></span>eign currencies ar<span class=\"_ _6\"></span>e tr<span class=\"_ _6\"></span>anslat<span class=\"_ _6\"></span>ed using the ex<span class=\"_ _0\"></span>change ra<span class=\"_ _0\"></span>te a the time of the tr<span class=\"_ _0\"></span>ansaction. Due to the short-term na<span class=\"_ _6\"></span>tur<span class=\"_ _6\"></span>e of the curr<span class=\"_ _6\"></span>ent r<span class=\"_ _6\"></span>eceivables, their carrying amoun<span class=\"_ _0\"></span>t is consider<span class=\"_ _6\"></span>ed to be the same as their fair v<span class=\"_ _6\"></span>alue.The Group uses a simplified me<span class=\"_ _0\"></span>thod for calculating loss allo<span class=\"_ _6\"></span>wance on trade r<span class=\"_ _0\"></span>eceivables. In principle, the Group cr<span class=\"_ _0\"></span>edit insures its tr<span class=\"_ _6\"></span>ade r<span class=\"_ _6\"></span>eceivables and mak<span class=\"_ _0\"></span>es an allowance for e<span class=\"_ _0\"></span>xpected bad debts on that portion which is no<span class=\"_ _0\"></span>t insured. The Group measur<span class=\"_ _0\"></span>es its allowance for bad deb<span class=\"_ _0\"></span>ts on the basis of for cr<span class=\"_ _0\"></span>edit losses expect<span class=\"_ _6\"></span>ed ov<span class=\"_ _6\"></span>er the remaining lif<span class=\"_ _0\"></span>e of the e<span class=\"_ _6\"></span>xposure, and no<span class=\"_ _0\"></span>t based on a 12-month ex<span class=\"_ _1\"></span><span class=\"ls0 ws0\">pect<span class=\"_ _6\"></span>ed loss.</span>Acc<span class=\"_ _0\"></span>ounting policiesA <span class=\"_ _1\"></span><span class=\"ws1c\">financial instrument is an<span class=\"_ _6\"></span>y c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>act that gives rise t<span class=\"_ _6\"></span>o <span class=\"ws3b\">a <span class=\"_ _1\"></span>financial </span></span>asset o<span class=\"_ _6\"></span>f one entity and <span class=\"ws0\">a <span class=\"_ _1\"></span></span>financial liability or equity instrument o<span class=\"_ _6\"></span>f another en<span class=\"_ _0\"></span>tity.Financial assetsThe Group'<span class=\"_ _c\"></span><span class=\"ws18\">s <span class=\"_ _37\"></span><span class=\"ws24\">financial assets is c<span class=\"_ _0\"></span>omprised of deriv<span class=\"_ _6\"></span>ativ<span class=\"_ _6\"></span>es, unlist<span class=\"_ _6\"></span>ed </span></span>equity inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>ts, other r<span class=\"_ _0\"></span>eceivables and cash &amp; cash equivalen<span class=\"_ _6\"></span>ts.The classification o<span class=\"_ _6\"></span>f financial assets a<span class=\"_ _0\"></span>t initial rec<span class=\"_ _6\"></span>ognition depends on the natur<span class=\"_ _0\"></span>e of the asset'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"ws26\">c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>actually det<span class=\"_ _0\"></span>ermined cash flows and </span></span>which business model the Group applies t<span class=\"_ _0\"></span>o the management of its financial assets. A<span class=\"_ _0\"></span>t initial rec<span class=\"_ _0\"></span>ognition, financial assets ar<span class=\"_ _6\"></span>e rec<span class=\"_ _0\"></span>ognised at fair v<span class=\"_ _6\"></span>alue. T<span class=\"_ _0\"></span>ransaction c<span class=\"_ _0\"></span>osts may be added if financial assets ar<span class=\"_ _0\"></span>e measur<span class=\"_ _6\"></span>ed at amortised c<span class=\"_ _6\"></span>ost.The Group classifies its financial asse<span class=\"_ _0\"></span>ts in three cat<span class=\"_ _0\"></span>egories:\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Financial assets measur<span class=\"_ _6\"></span>ed at amortised c<span class=\"_ _0\"></span>ost</span>\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Financial assets measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _0\"></span>alue with changes in </span>value thr<span class=\"_ _0\"></span>ough profit and loss\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Financial assets measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _0\"></span>alue in other </span>c<span class=\"_ _6\"></span>omprehensiv<span class=\"_ _6\"></span>e inc<span class=\"_ _6\"></span>ome (OCI)Financial assets measur<span class=\"_ _0\"></span>ed at amortised cos<span class=\"_ _0\"></span>tThe Group measur<span class=\"_ _0\"></span>es financial assets at amortised c<span class=\"_ _0\"></span>ost if the follo<span class=\"_ _6\"></span>wing c<span class=\"_ _6\"></span>onditions are me<span class=\"_ _6\"></span>t: the financial asset is being k<span class=\"_ _0\"></span>ept in <span class=\"ws27\">a <span class=\"_ _0\"></span><span class=\"ws22\">business model </span></span>whose purpose is to r<span class=\"_ _0\"></span>eceive con<span class=\"_ _0\"></span>tractually det<span class=\"_ _0\"></span>ermined cash flows and the c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>actual terms <span class=\"_ _6\"></span>and conditions f<span class=\"_ _6\"></span>or the financial asset giv<span class=\"_ _0\"></span>e rise to cash flo<span class=\"_ _6\"></span>ws solely c<span class=\"_ _6\"></span>omprising paymen<span class=\"_ _6\"></span>ts of in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est and principal on certain dat<span class=\"_ _0\"></span>es.The Group'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"ws26\">financial asse<span class=\"_ _0\"></span>ts at amortised cos<span class=\"_ _6\"></span>t c<span class=\"_ _6\"></span>omprise trade r<span class=\"_ _0\"></span>eceiv<span class=\"ws0\">-</span></span></span>ables, other r<span class=\"_ _0\"></span>eceivables, cash &amp; cash equivalen<span class=\"_ _6\"></span>ts. T<span class=\"_ _0\"></span>rade r<span class=\"_ _0\"></span>eceivables which do not ha<span class=\"_ _6\"></span>ve <span class=\"ws20\">a <span class=\"_ _1\"></span></span>substantial financing elemen<span class=\"_ _6\"></span>t are measur<span class=\"_ _0\"></span>ed at the tr<span class=\"_ _0\"></span>ansaction price in accor<span class=\"_ _0\"></span>dance with IFRS 15 Rev<span class=\"_ _6\"></span>enue from Con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>acts with Cust<span class=\"_ _6\"></span>omers. Financial instrumen<span class=\"_ _6\"></span>ts measured a<span class=\"_ _0\"></span>t fair value with changes in value through pr<span class=\"_ _0\"></span>ofit and lossThe Group mak<span class=\"_ _0\"></span>es use of forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontracts t<span class=\"_ _0\"></span>o hedge against fluctuations in e<span class=\"_ _0\"></span>xchange r<span class=\"_ _0\"></span>ates tha<span class=\"_ _6\"></span>t arise during its oper<span class=\"_ _6\"></span>ational activ<span class=\"ws0\">-</span>ities. The c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts ar<span class=\"_ _6\"></span>e initially rec<span class=\"_ _0\"></span>ognised at fair value. Changes in fair r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to c<span class=\"_ _0\"></span>ontracts which does no<span class=\"_ _0\"></span>t qualify for hedge acc<span class=\"_ _6\"></span>ounting ar<span class=\"_ _6\"></span>e rec<span class=\"_ _0\"></span>ognised in profit and loss.The Group en<span class=\"_ _0\"></span>ters int<span class=\"_ _6\"></span>o c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts on Fish Pool t<span class=\"_ _0\"></span>o manage the salmon price risk. Fish Pool c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts are<span class=\"_ _6\"></span> also used to hedge mar<span class=\"_ _0\"></span>gins in certain<span class=\"_ _1\"></span> cases r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o salmon pur<span class=\"_ _6\"></span>chase agreemen<span class=\"_ _6\"></span>ts. The deriva<span class=\"_ _0\"></span>tives are r<span class=\"_ _6\"></span>ecognised a<span class=\"_ _6\"></span>t fair value a<span class=\"_ _0\"></span>t the date o<span class=\"_ _6\"></span>f acquisition. Any subsequen<span class=\"_ _6\"></span>t changes in value ar<span class=\"_ _0\"></span>e classified on the line for fair value adjus<span class=\"_ _6\"></span>tments in pro<span class=\"_ _0\"></span>fit and loss.This cat<span class=\"_ _0\"></span>egory also includes the Group'<span class=\"_ _0\"></span><span class=\"ws3b\">s <span class=\"_ _37\"></span><span class=\"ws24\">unlist<span class=\"_ _0\"></span>ed equity instrument </span></span>and other r<span class=\"_ _0\"></span>eceivables. These instrumen<span class=\"_ _6\"></span>ts are r<span class=\"_ _0\"></span>ecognised a<span class=\"_ _6\"></span>t fair value on the dat<span class=\"_ _0\"></span>e the contr<span class=\"_ _0\"></span>act is enter<span class=\"_ _0\"></span>ed into and ar<span class=\"_ _0\"></span>e also subsequently measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _6\"></span>alue.Financial instrumen<span class=\"_ _6\"></span>ts measured a<span class=\"_ _0\"></span>t fair value in other c<span class=\"_ _6\"></span>omprehensiv<span class=\"_ _6\"></span>e inc<span class=\"_ _6\"></span>ome (OCI)The Group uses deriv<span class=\"_ _0\"></span>atives t<span class=\"_ _6\"></span>o hedge against fluctua<span class=\"_ _6\"></span>tions in for<span class=\"_ _6\"></span>eign e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change ra<span class=\"_ _0\"></span>tes that arise during its oper<span class=\"_ _0\"></span>ational activities. When for<span class=\"ws0\">-</span>war<span class=\"_ _6\"></span>d curr<span class=\"_ _6\"></span>ency con<span class=\"_ _0\"></span>tracts meet the r<span class=\"_ _0\"></span>equirements f<span class=\"_ _0\"></span>or hedge accounting, changes in fair value ar<span class=\"_ _0\"></span>e rec<span class=\"_ _6\"></span>ognised in OCI.The Group has en<span class=\"_ _0\"></span>tered in<span class=\"_ _0\"></span>to <span class=\"ws3d\">a <span class=\"_ _0\"></span><span class=\"ws22\">cross-curr<span class=\"_ _6\"></span>ency int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est swap and <span class=\"ws3d\">a <span class=\"_ _0\"></span>int<span class=\"_ _6\"></span>er<span class=\"ls0 ws0\">-</span></span></span></span>est r<span class=\"_ _0\"></span>ate swap t<span class=\"_ _6\"></span>o hedge risk exposed t<span class=\"_ _0\"></span>o inter<span class=\"_ _0\"></span>est-bearing debt and the oper<span class=\"_ _6\"></span>ations on Iceland. Changes in fair v<span class=\"_ _6\"></span>alue of those deriv<span class=\"_ _6\"></span>ativ<span class=\"_ _6\"></span>es are r<span class=\"_ _6\"></span>ecognised in OCI. Der<span class=\"_ _6\"></span>ecognition o<span class=\"_ _6\"></span>f financial assets A <span class=\"_ _0\"></span><span class=\"ws22\">financial asset or<span class=\"_ _6\"></span>, if rele<span class=\"_ _0\"></span>vant, <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws22\">portion of <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws22\">financial asset or portion </span></span></span></span></span>of <span class=\"ls0 ws0\">a group of iden<span class=\"_ _0\"></span>tical financial assets, is derec<span class=\"_ _0\"></span>ognised if:</span>\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">the con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>actual entitlemen<span class=\"_ _6\"></span>t to r<span class=\"_ _0\"></span>eceive cash flows fr<span class=\"_ _6\"></span>om the </span>financial asset e<span class=\"_ _0\"></span>xpires, or\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">the Group has tr<span class=\"_ _0\"></span>ansferr<span class=\"_ _0\"></span>ed the con<span class=\"_ _6\"></span>tractual en<span class=\"_ _0\"></span>titlement </span>to r<span class=\"_ _0\"></span>eceive cash flows fr<span class=\"_ _6\"></span>om the financial asset or r<span class=\"_ _0\"></span>etains the right t<span class=\"_ _6\"></span>o r<span class=\"_ _6\"></span>eceive the cash flo<span class=\"_ _6\"></span>ws from a financial asset but a<span class=\"_ _6\"></span>t the same time pledges to tr<span class=\"_ _0\"></span>ansfer these t<span class=\"_ _0\"></span>o a c<span class=\"_ _6\"></span>ount<span class=\"_ _6\"></span>erparty, and either:a. <span class=\"_ _48\"> </span><span class=\"ff3 fc4\">the Group has tr<span class=\"_ _0\"></span>ansferr<span class=\"_ _0\"></span>ed the bulk of the risk and </span>benefits associa<span class=\"_ _6\"></span>ted with the asse<span class=\"_ _0\"></span>t, ora. <span class=\"_ _48\"> </span><span class=\"ff3 fc4\">the Group has neither tr<span class=\"_ _0\"></span>ansferr<span class=\"_ _0\"></span>ed nor re<span class=\"_ _6\"></span>tained the bulk </span>of the risk and bene<span class=\"_ _6\"></span>fits associat<span class=\"_ _0\"></span>ed with the asset but has tr<span class=\"_ _6\"></span>ansf<span class=\"_ _6\"></span>err<span class=\"_ _6\"></span>ed con<span class=\"_ _0\"></span>trol ov<span class=\"_ _6\"></span>er the asset.Pro<span class=\"_ _0\"></span>visions for losses on financial assetsThe Group has made <span class=\"ws25\">a <span class=\"_ _0\"></span><span class=\"ws22\">pro<span class=\"_ _0\"></span>vision for expect<span class=\"_ _0\"></span>ed losses on all debt instru<span class=\"ls0 ws0\">-</span></span></span>ments tha<span class=\"_ _6\"></span>t ar<span class=\"_ _6\"></span>e not classified a<span class=\"_ _6\"></span>t fair value thr<span class=\"_ _0\"></span>ough profit and loss. The Group r<span class=\"_ _0\"></span>ecognises e<span class=\"_ _6\"></span>xpect<span class=\"_ _6\"></span>ed credit losses on the basis o<span class=\"_ _6\"></span>f <span class=\"ws3b\">a <span class=\"_ _1\"></span>specific </span>assessment o<span class=\"_ _6\"></span>f each individual cust<span class=\"_ _6\"></span>omer<span class=\"_ _6\"></span>. The Group r<span class=\"_ _0\"></span>ecognises its loss pro<span class=\"_ _0\"></span>vision on the basis of for cr<span class=\"_ _0\"></span>edit losses expected o<span class=\"_ _0\"></span>ver the remaining lif<span class=\"_ _6\"></span>e of the e<span class=\"_ _6\"></span>xposur<span class=\"_ _6\"></span>e, and not based on a 12-mon<span class=\"_ _6\"></span>th e<span class=\"_ _6\"></span>xpected loss.Financial liabilitiesFinancial liabilities ar<span class=\"_ _6\"></span>e, aft<span class=\"_ _6\"></span>er initial rec<span class=\"_ _0\"></span>ognition, classified as loans and liabilities, or deriva<span class=\"_ _0\"></span>tives designat<span class=\"_ _6\"></span>ed as hedging instrumen<span class=\"_ _6\"></span>ts in an eff<span class=\"_ _0\"></span>ective hedging arr<span class=\"_ _6\"></span>angement. Deriv<span class=\"_ _6\"></span>ativ<span class=\"_ _0\"></span>es are initially r<span class=\"_ _6\"></span>ec<span class=\"_ _6\"></span>ognised at fair value. L<span class=\"_ _0\"></span>oans and liabilities are r<span class=\"_ _6\"></span>ec<span class=\"_ _6\"></span>ognised at fair v<span class=\"_ _6\"></span>alue adjust<span class=\"_ _6\"></span>ed for dir<span class=\"_ _0\"></span>ectly attributable transaction c<span class=\"_ _0\"></span>osts. Deriva<span class=\"_ _6\"></span>tives ar<span class=\"_ _0\"></span>e financial liabilities when theff<span class=\"_ _0\"></span>ective int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est me<span class=\"_ _6\"></span>thod fair value is nega<span class=\"_ _6\"></span>tive and ar<span class=\"_ _6\"></span>e trea<span class=\"_ _6\"></span>ted f<span class=\"_ _0\"></span>or accounting purposes in the same wa<span class=\"_ _0\"></span>y as derivativ<span class=\"_ _6\"></span>es that ar<span class=\"_ _0\"></span>e assets.L<span class=\"_ _6\"></span>oans and liabilitiesA<span class=\"_ _0\"></span>fter initial r<span class=\"_ _6\"></span>ecognition, in<span class=\"_ _0\"></span>ter<span class=\"_ _6\"></span>est-bearing loans will be measur<span class=\"_ _0\"></span>ed at amortised c<span class=\"_ _6\"></span>ost. Gains and losses ar<span class=\"_ _6\"></span>e r<span class=\"_ _6\"></span>ecognised in pr<span class=\"_ _0\"></span>ofit and loss when the liability is der<span class=\"_ _6\"></span>ecogniseA<span class=\"_ _0\"></span>fter initial r<span class=\"_ _6\"></span>ecognition, in<span class=\"_ _0\"></span>teres<span class=\"_ _6\"></span>t-bearing loans and borro<span class=\"_ _0\"></span>wings are subsequently measur<span class=\"_ _0\"></span>ed at amor<span class=\"ws0\">-</span>tised c<span class=\"_ _6\"></span>ost using the eff<span class=\"_ _0\"></span>ective int<span class=\"_ _0\"></span>erest me<span class=\"_ _0\"></span>thod. Gains and losses are r<span class=\"_ _6\"></span>ecognised in pr<span class=\"_ _0\"></span>ofit or loss when the liabilities ar<span class=\"_ _6\"></span>e derec<span class=\"_ _0\"></span>ognised as well as through the e<span class=\"_ _6\"></span>ffectiv<span class=\"_ _0\"></span>e inter<span class=\"_ _0\"></span>est method amortisa<span class=\"_ _6\"></span>tion process. Amortised c<span class=\"_ _6\"></span>ost is calculat<span class=\"_ _0\"></span>ed by taking into acc<span class=\"_ _0\"></span>ount any disc<span class=\"_ _0\"></span>ount or premium on acquisition and f<span class=\"_ _0\"></span>ees or c<span class=\"_ _6\"></span>osts that ar<span class=\"_ _0\"></span>e an int<span class=\"_ _6\"></span>egral part o<span class=\"_ _6\"></span>f the eff<span class=\"_ _0\"></span>ective int<span class=\"_ _0\"></span>erest me<span class=\"_ _6\"></span>thod. The eff<span class=\"_ _0\"></span>ective int<span class=\"_ _0\"></span>erest me<span class=\"_ _6\"></span>thod amorti<span class=\"ws0\">-</span>sation is included as finance c<span class=\"_ _0\"></span>osts in the sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t of pr<span class=\"_ _0\"></span>ofit or loss. See Not<span class=\"_ _6\"></span>e 3.11 for further de<span class=\"_ _6\"></span>tails.Acc<span class=\"_ _0\"></span>ounting policiesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>actsThe Group en<span class=\"_ _0\"></span>ters int<span class=\"_ _6\"></span>o forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontracts t<span class=\"_ _0\"></span>o reduce the for<span class=\"ws0\">-</span>eign e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change risk rela<span class=\"_ _6\"></span>ting to futur<span class=\"_ _0\"></span>e sales re<span class=\"_ _6\"></span>venues deriving fr<span class=\"_ _6\"></span>om cust<span class=\"_ _6\"></span>omer con<span class=\"_ _0\"></span>tracts denominat<span class=\"_ _0\"></span>ed in foreign <span class=\"_ _6\"></span>currencies f<span class=\"_ _6\"></span>or the physical delivery o<span class=\"_ _6\"></span>f salmon. The Group'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span><span class=\"ws1e\">forwar<span class=\"_ _6\"></span>d currency c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts fall due </span></span>for pa<span class=\"_ _6\"></span>yment be<span class=\"_ _6\"></span>tween January 2023 and January 2024, and hedge all tr<span class=\"_ _6\"></span>ade receiv<span class=\"_ _6\"></span>ables and cash flows fr<span class=\"_ _0\"></span>om sales contr<span class=\"_ _0\"></span>acts in for<span class=\"_ _6\"></span>eign curr<span class=\"_ _6\"></span>encies during this period. Forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts are r<span class=\"_ _6\"></span>ec<span class=\"_ _6\"></span>ognised at fair v<span class=\"_ _6\"></span>alue in the balance sheet. The fair v<span class=\"_ _6\"></span>alue of f<span class=\"_ _6\"></span>orwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts are valued using valua<span class=\"_ _6\"></span>tion techniques, which emplo<span class=\"_ _0\"></span>y the use of marke<span class=\"_ _6\"></span>t observable inputs such as forwar<span class=\"_ _0\"></span>d pricing and swap models using presen<span class=\"_ _6\"></span>t value calculations. The models inc<span class=\"_ _0\"></span>orporat<span class=\"_ _0\"></span>e various inputs including the cr<span class=\"_ _6\"></span>edit quality of c<span class=\"_ _6\"></span>ount<span class=\"_ _0\"></span>erparties, foreign e<span class=\"_ _0\"></span>xchange spo<span class=\"_ _0\"></span>t and forwar<span class=\"_ _6\"></span>d r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>es, yield curves o<span class=\"_ _6\"></span>f the r<span class=\"_ _6\"></span>espective curr<span class=\"_ _0\"></span>encies, currency basis spr<span class=\"_ _6\"></span>eads betw<span class=\"_ _6\"></span>een the respectiv<span class=\"_ _6\"></span>e curr<span class=\"_ _6\"></span>encies. Rec<span class=\"_ _0\"></span>ognition of gains and losses r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o the forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts depends on whether they qualify for hedge acc<span class=\"_ _0\"></span>ounting. For forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts that qualify f<span class=\"_ _6\"></span>or hedge accoun<span class=\"_ _0\"></span>ting, the fair value o<span class=\"_ _6\"></span>f the eff<span class=\"_ _0\"></span>ective portion is r<span class=\"_ _6\"></span>ecognised in o<span class=\"_ _0\"></span>ther compr<span class=\"_ _6\"></span>e<span class=\"ws0\">-</span>hensive inc<span class=\"_ _0\"></span>ome. When time differ<span class=\"_ _6\"></span>ences arise between r<span class=\"_ _0\"></span>eceipts fr<span class=\"_ _6\"></span>om sales c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts and the settlemen<span class=\"_ _0\"></span>t of forwar<span class=\"_ _0\"></span>d hedges, the currency acc<span class=\"_ _6\"></span>ount r<span class=\"_ _6\"></span>eplaces the forwar<span class=\"_ _0\"></span>d hedges as the hedging instrument. Dr<span class=\"_ _6\"></span>awdowns on the curr<span class=\"_ _6\"></span>ency acc<span class=\"_ _6\"></span>ount, when this is deemed t<span class=\"_ _6\"></span>o be the hedging instrumen<span class=\"_ _6\"></span>t, are r<span class=\"_ _0\"></span>ecognised a<span class=\"_ _6\"></span>t the ex<span class=\"_ _0\"></span>change ra<span class=\"_ _0\"></span>te in eff<span class=\"_ _0\"></span>ect on the r<span class=\"_ _6\"></span>eporting dat<span class=\"_ _6\"></span>e and the re<span class=\"_ _0\"></span>valuation e<span class=\"_ _6\"></span>ffect is r<span class=\"_ _0\"></span>ecognised in OCI. Gains and losses r<span class=\"_ _6\"></span>ecognised in OCI and accumula<span class=\"_ _0\"></span>ted equity are r<span class=\"_ _6\"></span>ecycled t<span class=\"_ _6\"></span>o pro<span class=\"_ _6\"></span>fit and loss in the same period as the hedged expect<span class=\"_ _0\"></span>ed futur<span class=\"_ _6\"></span>e cash flows a<span class=\"_ _6\"></span>ffect pr<span class=\"_ _0\"></span>ofit and loss. Inefficiency in hedging fact<span class=\"_ _6\"></span>ors arises when the hedged volume de<span class=\"_ _6\"></span>viat<span class=\"_ _0\"></span>es from the deliver<span class=\"_ _0\"></span>ed volume. The inefficiency is r<span class=\"_ _0\"></span>ecognised as a financial it<span class=\"_ _6\"></span>em in pro<span class=\"_ _6\"></span>fit and loss. The Group c<span class=\"_ _0\"></span>omplies with the criteria set out in IFRS 9 when assessing whether <span class=\"_ _1\"></span>a <span class=\"_ _37\"></span><span class=\"ws1c\">forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontract mee<span class=\"_ _6\"></span>ts the r<span class=\"_ _6\"></span>equiremen<span class=\"_ _0\"></span>ts for </span>hedge acc<span class=\"_ _6\"></span>ounting. This means tha<span class=\"_ _6\"></span>t satis<span class=\"_ _6\"></span>factory documen<span class=\"_ _6\"></span>tation o<span class=\"_ _6\"></span>f the matt<span class=\"_ _0\"></span>er to be hedged must e<span class=\"_ _6\"></span>xist when the hedge is en<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>ed into, and ther<span class=\"_ _6\"></span>e must be <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws26\">high level o<span class=\"_ _6\"></span>f efficiency<span class=\"_ _6\"></span>, in that the hedge r<span class=\"_ _0\"></span>eflects </span></span>the e<span class=\"_ _6\"></span>xpected cash flo<span class=\"_ _6\"></span>w from the underlying sales c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>act. There must also be <span class=\"ws0\">a </span>high degree of pr<span class=\"_ _0\"></span>obability that the futur<span class=\"_ _6\"></span>e cash flow will mat<span class=\"_ _0\"></span>erialise and the efficiency of the hedge must be measur<span class=\"_ _0\"></span>able. The efficiency o<span class=\"_ _6\"></span>f hedges is monitor<span class=\"_ _0\"></span>ed con<span class=\"_ _6\"></span>tinuously.For f<span class=\"_ _6\"></span>orwar<span class=\"_ _6\"></span>d currency c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts which do not qualify f<span class=\"_ _6\"></span>or hedge acc<span class=\"_ _6\"></span>ounting, an<span class=\"_ _6\"></span>y change in the fair value is r<span class=\"_ _0\"></span>ecognised as <span class=\"ws0\">a </span>change in fair value thr<span class=\"_ _0\"></span>ough profit and loss. The hedging r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e is the spot r<span class=\"_ _0\"></span>ate adjus<span class=\"_ _0\"></span>ted for <span class=\"ws1b\">a <span class=\"_ _1\"></span></span>forwar<span class=\"_ _0\"></span>d element. The forwar<span class=\"_ _0\"></span>d element is the diff<span class=\"_ _6\"></span>erence be<span class=\"_ _0\"></span>tween the spot r<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>e and the forwar<span class=\"_ _0\"></span>d ra<span class=\"_ _6\"></span>te, and r<span class=\"_ _0\"></span>eflects the diff<span class=\"_ _6\"></span>erence in the r<span class=\"_ _0\"></span>ate o<span class=\"_ _0\"></span>f inter<span class=\"_ _0\"></span>est betw<span class=\"_ _6\"></span>een NOK and the curr<span class=\"_ _6\"></span>ency traded. Wh<span class=\"_ _6\"></span>en sev<span class=\"_ _6\"></span>eral f<span class=\"_ _0\"></span>orward hedges ar<span class=\"_ _6\"></span>e linked t<span class=\"_ _6\"></span>o <span class=\"ws0\">a <span class=\"_ _1\"></span></span>sales contr<span class=\"_ _0\"></span>act, the hedging ra<span class=\"_ _6\"></span>te is calcula<span class=\"_ _6\"></span>t<span class=\"_ _6\"></span>ed as the volume-w<span class=\"_ _6\"></span>eight<span class=\"_ _6\"></span>ed forwar<span class=\"_ _0\"></span>d ra<span class=\"_ _6\"></span>te f<span class=\"_ _0\"></span>or the underlying hedges.Int<span class=\"_ _0\"></span>erest and curr<span class=\"_ _0\"></span>ency swapsThe group has en<span class=\"_ _0\"></span>tered in<span class=\"_ _0\"></span>to <span class=\"ws27\">a <span class=\"_ _6\"></span><span class=\"ws26\">int<span class=\"_ _0\"></span>erest swap and cr<span class=\"_ _0\"></span>oss-currency int<span class=\"_ _0\"></span>erest </span></span>r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e swap with the purpose of hedging in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est ra<span class=\"_ _0\"></span>te risk for <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws26\">share of </span></span>the group'<span class=\"_ _c\"></span><span class=\"ws1f\">s <span class=\"_ _6\"></span><span class=\"ws22\">loans with floating in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est ra<span class=\"_ _0\"></span>tes and hedging of curr<span class=\"_ _0\"></span>ency </span></span>risk r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to the oper<span class=\"_ _0\"></span>ations in Iceland. The hedging of in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e risk is <span class=\"ws1f\">a <span class=\"_ _0\"></span><span class=\"ws26\">cash flow hedging, and the hedging of the business in Iceland </span></span>is a <span class=\"_ _0\"></span><span class=\"ws37\">net inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>t hedging, both hedging c<span class=\"_ _0\"></span>onditions are c<span class=\"_ _6\"></span>onsidered </span>to sa<span class=\"_ _6\"></span>tisfy the r<span class=\"_ _0\"></span>equirements f<span class=\"_ _0\"></span>or hedge accounting. The fair v<span class=\"_ _0\"></span>alue of the swaps ar<span class=\"_ _6\"></span>e valued using v<span class=\"_ _6\"></span>aluation t<span class=\"_ _6\"></span>echniques, which employ the use of mark<span class=\"_ _0\"></span>et observable inputs such as f<span class=\"_ _6\"></span>orwar<span class=\"_ _6\"></span>d pricing and swap models using pr<span class=\"_ _6\"></span>esent v<span class=\"_ _6\"></span>alue calculations. The models inc<span class=\"_ _0\"></span>orporat<span class=\"_ _0\"></span>e various inputs including the cr<span class=\"_ _0\"></span>edit quality of coun<span class=\"_ _0\"></span>terparties, for<span class=\"_ _0\"></span>eign e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change spot and f<span class=\"_ _6\"></span>orwar<span class=\"_ _6\"></span>d r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>es, yield curves o<span class=\"_ _6\"></span>f the r<span class=\"_ _6\"></span>espective cur<span class=\"ws0\">-</span>r<span class=\"_ _6\"></span>encies, currency basis spr<span class=\"_ _0\"></span>eads between the r<span class=\"_ _6\"></span>espective curr<span class=\"_ _0\"></span>encies and int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ate curv<span class=\"_ _6\"></span>es. Rec<span class=\"_ _0\"></span>ognition of gains and losses r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o the forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontracts depends on whe<span class=\"_ _0\"></span>ther they qualify for hedge acc<span class=\"_ _6\"></span>ounting. The fair v<span class=\"_ _6\"></span>alue changes of the swaps q<span class=\"_ _6\"></span>ualifying for hedge acc<span class=\"_ _6\"></span>ounting ar<span class=\"_ _6\"></span>e r<span class=\"_ _6\"></span>ecognised in o<span class=\"_ _0\"></span>ther compr<span class=\"_ _6\"></span>ehensive inc<span class=\"_ _0\"></span>ome, and the swap c<span class=\"_ _6\"></span>osts ar<span class=\"_ _6\"></span>e amortized as in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est cos<span class=\"_ _6\"></span>ts ov<span class=\"_ _0\"></span>er the term of the agr<span class=\"_ _6\"></span>eement. The e<span class=\"_ _6\"></span>ffectiv<span class=\"_ _0\"></span>eness of hedging is measured a<span class=\"_ _6\"></span>t the end of each period, any ine<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ective portion will be r<span class=\"_ _0\"></span>ecognised as <span class=\"ws0\">a financial </span>item in the pr<span class=\"_ _0\"></span>ofit and loss.Financial c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts Fish poolThe Group en<span class=\"_ _0\"></span>ters int<span class=\"_ _6\"></span>o financial con<span class=\"_ _0\"></span>tracts on Fish Pool t<span class=\"_ _0\"></span>o hedge prices r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o pur<span class=\"_ _6\"></span>chase and sales con<span class=\"_ _0\"></span>tracts for the ph<span class=\"_ _6\"></span>ysical delivery o<span class=\"_ _0\"></span>f salmon. The c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts fall due for se<span class=\"_ _0\"></span>ttlement within one year<span class=\"_ _6\"></span>. Real<span class=\"ws0\">-</span>ised gains or losses on these c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts ar<span class=\"_ _6\"></span>e rec<span class=\"_ _0\"></span>ognised in opera<span class=\"_ _6\"></span>ting pro<span class=\"_ _0\"></span>fit/loss. The contr<span class=\"_ _0\"></span>acts are measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _0\"></span>alue. Unrealised gains and losses ar<span class=\"_ _6\"></span>e included in fair value adjustmen<span class=\"_ _0\"></span>ts in profit and loss. The fair value o<span class=\"_ _6\"></span>f Fish Pool c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts is calculat<span class=\"_ _6\"></span>ed on the basis of the c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>act'<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span><span class=\"ws4f\">agreed settlemen<span class=\"_ _0\"></span>t price, the market v<span class=\"_ _0\"></span>alue of the fish on </span>the r<span class=\"_ _6\"></span>eporting dat<span class=\"_ _6\"></span>e, the con<span class=\"_ _0\"></span>tract'<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws33\">t<span class=\"_ _6\"></span>erm and observable mark<span class=\"_ _0\"></span>et prices </span></span>for c<span class=\"_ _0\"></span>ontracts with an equiv<span class=\"_ _0\"></span>alent term.Acc<span class=\"_ _0\"></span>ounting policiesOnerous c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>actsPhysical fix<span class=\"_ _0\"></span>ed-price sales con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>acts whose price is less than the price used as the basis for adjus<span class=\"_ _6\"></span>ting the fair value o<span class=\"_ _6\"></span>f the biomass are r<span class=\"_ _0\"></span>ecog<span class=\"ls0 ws0\">-</span>nised as liabilities in the financial sta<span class=\"_ _6\"></span>temen<span class=\"_ _0\"></span>ts. The amount rec<span class=\"_ _0\"></span>ognised as <span class=\"_ _0\"></span>a <span class=\"ws22\">liability is the diff<span class=\"_ _0\"></span>erence be<span class=\"_ _6\"></span>tween the mark<span class=\"_ _0\"></span>et price at the balance </span>sheet da<span class=\"_ _6\"></span>te plus c<span class=\"_ _0\"></span>osts to sell and the c<span class=\"_ _0\"></span>ontract price. Changes in pr<span class=\"_ _0\"></span>ovi<span class=\"ws0\">-</span>sions ar<span class=\"_ _6\"></span>e rec<span class=\"_ _0\"></span>ognised in <span class=\"ws0\">a </span>separa<span class=\"_ _0\"></span>te line in the sta<span class=\"_ _6\"></span>temen<span class=\"_ _0\"></span>t of pro<span class=\"_ _6\"></span>fit and loss and ar<span class=\"_ _6\"></span>e included in the opera<span class=\"_ _6\"></span>tional pro<span class=\"_ _0\"></span>fit. Pro<span class=\"_ _0\"></span>visionsA <span class=\"_ _37\"></span>pr<span class=\"_ _6\"></span>ovision is r<span class=\"_ _0\"></span>ecognised when, and only when, the c<span class=\"_ _6\"></span>ompany has a <span class=\"_ _37\"></span>c<span class=\"_ _6\"></span>onstructiv<span class=\"_ _6\"></span>e obligation (legal or self-imposed) deriving fr<span class=\"_ _0\"></span>om an ev<span class=\"_ _6\"></span>ent which has occurr<span class=\"_ _0\"></span>ed, and it is probable (mor<span class=\"_ _6\"></span>e likely than no<span class=\"_ _0\"></span>t) that a <span class=\"ws1d\">financial se<span class=\"_ _0\"></span>ttlement will take place as <span class=\"ws0\">a </span>r<span class=\"_ _0\"></span>esult of that liability<span class=\"_ _6\"></span>, </span>and the amount in ques<span class=\"_ _6\"></span>tion may be r<span class=\"_ _0\"></span>eliably quantified Pro<span class=\"_ _0\"></span>visions are r<span class=\"_ _6\"></span>eview<span class=\"_ _6\"></span>ed on each r<span class=\"_ _6\"></span>eporting dat<span class=\"_ _0\"></span>e, and the level r<span class=\"_ _0\"></span>eflects <span class=\"ws3d\">a <span class=\"_ _0\"></span><span class=\"ws22\">best estima<span class=\"_ _6\"></span>te </span></span>of the liability c<span class=\"_ _0\"></span>oncerned.Acc<span class=\"_ _0\"></span>ounting policiesThe Group classifies non-curr<span class=\"_ _0\"></span>ent assets and disposal gr<span class=\"_ _0\"></span>oups as held for sale if their carrying amounts will be r<span class=\"_ _6\"></span>eco<span class=\"_ _6\"></span>ver<span class=\"_ _0\"></span>ed principally through <span class=\"ws0\">a <span class=\"_ _0\"></span><span class=\"ws26\">sale transaction r<span class=\"_ _6\"></span>ather than thr<span class=\"_ _0\"></span>ough continuing use. Non-curr<span class=\"_ _0\"></span>ent </span></span>assets and disposal gr<span class=\"_ _0\"></span>oups classified as held for sale ar<span class=\"_ _0\"></span>e measured a<span class=\"_ _6\"></span>t the lower o<span class=\"_ _0\"></span>f their carrying amount and fair value less c<span class=\"_ _0\"></span>osts to sell. C<span class=\"_ _6\"></span>osts t<span class=\"_ _6\"></span>o sell are the incr<span class=\"_ _0\"></span>emental c<span class=\"_ _6\"></span>osts dir<span class=\"_ _6\"></span>ectly attributable t<span class=\"_ _6\"></span>o the disposal of an asse<span class=\"_ _6\"></span>t (disposal group), e<span class=\"_ _0\"></span>xcluding finance c<span class=\"_ _0\"></span>osts and income tax e<span class=\"_ _0\"></span>xpense. The criteria f<span class=\"_ _0\"></span>or held for sale classification is r<span class=\"_ _6\"></span>egar<span class=\"_ _0\"></span>ded as met only when the sale is highly probable, and the asset or disposal gr<span class=\"_ _0\"></span>oup is available for immedia<span class=\"_ _0\"></span>te sale in its pr<span class=\"_ _6\"></span>esent c<span class=\"_ _6\"></span>ondition. Actions r<span class=\"_ _0\"></span>equired t<span class=\"_ _6\"></span>o c<span class=\"_ _6\"></span>omplet<span class=\"_ _6\"></span>e the sale should indicat<span class=\"_ _0\"></span>e that it is unlikely tha<span class=\"_ _6\"></span>t significant changes t<span class=\"_ _0\"></span>o the sale will be made or that the decision t<span class=\"_ _6\"></span>o sell will be withdr<span class=\"_ _6\"></span>awn. Management mus<span class=\"_ _6\"></span>t be committ<span class=\"_ _0\"></span>ed to the plan to sell the asse<span class=\"_ _6\"></span>t and the sale e<span class=\"_ _6\"></span>xpected t<span class=\"_ _6\"></span>o be comple<span class=\"_ _0\"></span>ted within one year fr<span class=\"_ _0\"></span>om the date o<span class=\"_ _6\"></span>f the classification.Property<span class=\"_ _0\"></span>, plant and equipment and in<span class=\"_ _6\"></span>tangible assets ar<span class=\"_ _0\"></span>e not deprecia<span class=\"_ _0\"></span>ted or amortised once classified as held for sale. Asse<span class=\"_ _0\"></span>ts and liabilities classified as held for sale ar<span class=\"_ _0\"></span>e present<span class=\"_ _0\"></span>ed separa<span class=\"_ _6\"></span>tely as curr<span class=\"_ _0\"></span>ent items <span class=\"_ _6\"></span>in the sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t of financial position. Disc<span class=\"_ _0\"></span>ontinued opera<span class=\"_ _0\"></span>tions are e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>cluded from the r<span class=\"_ _0\"></span>esults of c<span class=\"_ _6\"></span>ontinuing oper<span class=\"_ _6\"></span>ations and ar<span class=\"_ _0\"></span>e present<span class=\"_ _0\"></span>ed as <span class=\"ws1f\">a </span>single amoun<span class=\"_ _0\"></span>t as profit or loss a<span class=\"_ _0\"></span>fter tax from disc<span class=\"_ _0\"></span>ontinued oper<span class=\"_ _6\"></span>ations in the sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t of pr<span class=\"_ _0\"></span>ofit or loss. On 13 January 2023, <span class=\"ws0\">SalMar</span> A<span class=\"_ _6\"></span>SA publicly announced tha<span class=\"_ _6\"></span>t, based on inc<span class=\"_ _6\"></span>oming int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est r<span class=\"_ _6\"></span>egar<span class=\"_ _6\"></span>ding Fr\u00f8<span class=\"_ _0\"></span>y A<span class=\"_ _6\"></span>SA, N<span class=\"_ _0\"></span>TS AS<span class=\"_ _0\"></span>A, <span class=\"ws0\">a <span class=\"_ _37\"></span></span>subsidiary of <span class=\"ws0\">SalMar</span> A<span class=\"_ _0\"></span>SA, has decided to e<span class=\"_ _0\"></span>xplore str<span class=\"_ _0\"></span>ategic alt<span class=\"_ _0\"></span>ernatives in Fr<span class=\"_ _0\"></span>\u00f8y with the aim of maximizing v<span class=\"_ _6\"></span>alue for its shar<span class=\"_ _0\"></span>eholders. NTS curr<span class=\"_ _0\"></span>ently holds 62,269,112 shar<span class=\"_ _6\"></span>es in Fr\u00f8<span class=\"_ _6\"></span>y repr<span class=\"_ _0\"></span>e<span class=\"ws0\">-</span>senting appr<span class=\"_ _0\"></span>oximat<span class=\"_ _0\"></span>ely 72.11% of the shares and v<span class=\"_ _0\"></span>otes in Fr<span class=\"_ _0\"></span>\u00f8y. The str<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>egic revie<span class=\"_ _6\"></span>w is expect<span class=\"_ _0\"></span>ed to be c<span class=\"_ _6\"></span>oncluded within 2023. Following <span class=\"ws0\">a </span>decision made in December 2022 by the <span class=\"ws0\">SalMar</span> boar<span class=\"_ _6\"></span>d to e<span class=\"_ _0\"></span>xplore the str<span class=\"_ _0\"></span>ategic alt<span class=\"_ _0\"></span>ernatives, Fr<span class=\"_ _6\"></span>\u00f8y A<span class=\"_ _0\"></span>SA is classified as <span class=\"ws0\">a </span>disposal gr<span class=\"_ _6\"></span>oup held for sale and as <span class=\"ws0\">a <span class=\"_ _6\"></span>discon<span class=\"_ _0\"></span>tinued </span>oper<span class=\"_ _6\"></span>ation fr<span class=\"_ _6\"></span>om the dat<span class=\"_ _0\"></span>e of the comple<span class=\"_ _0\"></span>tion of the volun<span class=\"_ _6\"></span>tary off<span class=\"_ _0\"></span>er of all outstanding shar<span class=\"_ _6\"></span>es in N<span class=\"_ _0\"></span>TS AS<span class=\"_ _6\"></span>A. Fr\u00f8<span class=\"_ _0\"></span>y AS<span class=\"_ _6\"></span>As opera<span class=\"_ _6\"></span>tions hav<span class=\"_ _6\"></span>e ther<span class=\"_ _6\"></span>ef<span class=\"_ _6\"></span>ore no<span class=\"_ _0\"></span>t been included in the segment not<span class=\"_ _0\"></span>e. For further informa<span class=\"_ _0\"></span>tion r<span class=\"_ _6\"></span>egar<span class=\"_ _6\"></span>ding the comple<span class=\"_ _0\"></span>tion of the volun<span class=\"_ _6\"></span>tary off<span class=\"_ _0\"></span>er in NTS A<span class=\"_ _6\"></span>S<span class=\"_ _6\"></span>A, please see Not<span class=\"_ _6\"></span>e 4.5 Business c<span class=\"_ _6\"></span>ombination. The r<span class=\"_ _6\"></span>esults of Fr<span class=\"_ _6\"></span>\u00f8y A<span class=\"_ _0\"></span>SA for the o<span class=\"_ _0\"></span>wnership period are pr<span class=\"_ _6\"></span>esent<span class=\"_ _6\"></span>ed below:",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-16-4": {
   "value": "NOTE 1.3 <span class=\"_ _1d\"> </span> <span class=\"_ _1b4\"> </span><span class=\"fsa fc4 ls0\">Principles of consolidation</span>The acquisition method o<span class=\"_ _6\"></span>f acc<span class=\"_ _6\"></span>ounting is used t<span class=\"_ _6\"></span>o accoun<span class=\"_ _0\"></span>t for business c<span class=\"_ _6\"></span>ombinations by the gr<span class=\"_ _6\"></span>oup. Subsidiaries are fully c<span class=\"_ _0\"></span>onsolidat<span class=\"_ _6\"></span>ed from the dat<span class=\"_ _0\"></span>e on which contr<span class=\"_ _0\"></span>ol is trans<span class=\"_ _6\"></span>ferr<span class=\"_ _0\"></span>ed to the gr<span class=\"_ _6\"></span>oup. They ar<span class=\"_ _0\"></span>e decon<span class=\"ls0 ws0\">-</span>solidat<span class=\"_ _0\"></span>ed from the dat<span class=\"_ _6\"></span>e that c<span class=\"_ _0\"></span>ontrol ceases. The en<span class=\"_ _0\"></span>tity perspective is applied in c<span class=\"_ _6\"></span>onnection with acquisitions where c<span class=\"_ _0\"></span>ontrol is es<span class=\"_ _6\"></span>tablished. The e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>ception is goodwill, wher<span class=\"_ _0\"></span>e for each acquisition it is optional whether t<span class=\"_ _6\"></span>o r<span class=\"_ _6\"></span>ecognise the c<span class=\"_ _0\"></span>ontrolling o<span class=\"_ _0\"></span>wners' share or 100 %. In the cases wher<span class=\"_ _6\"></span>e the fair value o<span class=\"_ _0\"></span>f the acquired assets e<span class=\"_ _0\"></span>xceed<span class=\"_ _6\"></span>s the amount paid, the diff<span class=\"_ _6\"></span>erence is tr<span class=\"_ _0\"></span>eated as inc<span class=\"_ _0\"></span>ome in profit and loss. Int<span class=\"_ _0\"></span>er-company tr<span class=\"_ _0\"></span>ansactions, balances and unrealised gains on tr<span class=\"_ _6\"></span>ans<span class=\"ws0\">-</span>actions betw<span class=\"_ _6\"></span>een group c<span class=\"_ _0\"></span>ompanies are eliminat<span class=\"_ _0\"></span>ed. Unrealised losses ar<span class=\"_ _6\"></span>e also eliminat<span class=\"_ _0\"></span>ed unless the transaction pr<span class=\"_ _6\"></span>ovides e<span class=\"_ _6\"></span>vidence of a<span class=\"_ _6\"></span>n impairment o<span class=\"_ _0\"></span>f the transf<span class=\"_ _0\"></span>erred asse<span class=\"_ _6\"></span>t. Acc<span class=\"_ _0\"></span>ounting policies o<span class=\"_ _6\"></span>f subsidiaries hav<span class=\"_ _6\"></span>e been changed where necessary t<span class=\"_ _0\"></span>o ensure c<span class=\"_ _6\"></span>onsist<span class=\"_ _6\"></span>ency with the policies adopt<span class=\"_ _0\"></span>ed by the group. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-16-5": {
   "value": "NOTE 1.3 <span class=\"_ _1d\"> </span> <span class=\"_ _1b4\"> </span><span class=\"fsa fc4 ls0\">Principles of consolidation</span>The acquisition method o<span class=\"_ _6\"></span>f acc<span class=\"_ _6\"></span>ounting is used t<span class=\"_ _6\"></span>o accoun<span class=\"_ _0\"></span>t for business c<span class=\"_ _6\"></span>ombinations by the gr<span class=\"_ _6\"></span>oup. Subsidiaries are fully c<span class=\"_ _0\"></span>onsolidat<span class=\"_ _6\"></span>ed from the dat<span class=\"_ _0\"></span>e on which contr<span class=\"_ _0\"></span>ol is trans<span class=\"_ _6\"></span>ferr<span class=\"_ _0\"></span>ed to the gr<span class=\"_ _6\"></span>oup. They ar<span class=\"_ _0\"></span>e decon<span class=\"ls0 ws0\">-</span>solidat<span class=\"_ _0\"></span>ed from the dat<span class=\"_ _6\"></span>e that c<span class=\"_ _0\"></span>ontrol ceases. The en<span class=\"_ _0\"></span>tity perspective is applied in c<span class=\"_ _6\"></span>onnection with acquisitions where c<span class=\"_ _0\"></span>ontrol is es<span class=\"_ _6\"></span>tablished. The e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>ception is goodwill, wher<span class=\"_ _0\"></span>e for each acquisition it is optional whether t<span class=\"_ _6\"></span>o r<span class=\"_ _6\"></span>ecognise the c<span class=\"_ _0\"></span>ontrolling o<span class=\"_ _0\"></span>wners' share or 100 %. In the cases wher<span class=\"_ _6\"></span>e the fair value o<span class=\"_ _0\"></span>f the acquired assets e<span class=\"_ _0\"></span>xceed<span class=\"_ _6\"></span>s the amount paid, the diff<span class=\"_ _6\"></span>erence is tr<span class=\"_ _0\"></span>eated as inc<span class=\"_ _0\"></span>ome in profit and loss. Int<span class=\"_ _0\"></span>er-company tr<span class=\"_ _0\"></span>ansactions, balances and unrealised gains on tr<span class=\"_ _6\"></span>ans<span class=\"ws0\">-</span>actions betw<span class=\"_ _6\"></span>een group c<span class=\"_ _0\"></span>ompanies are eliminat<span class=\"_ _0\"></span>ed. Unrealised losses ar<span class=\"_ _6\"></span>e also eliminat<span class=\"_ _0\"></span>ed unless the transaction pr<span class=\"_ _6\"></span>ovides e<span class=\"_ _6\"></span>vidence of a<span class=\"_ _6\"></span>n impairment o<span class=\"_ _0\"></span>f the transf<span class=\"_ _0\"></span>erred asse<span class=\"_ _6\"></span>t. Acc<span class=\"_ _0\"></span>ounting policies o<span class=\"_ _6\"></span>f subsidiaries hav<span class=\"_ _6\"></span>e been changed where necessary t<span class=\"_ _0\"></span>o ensure c<span class=\"_ _6\"></span>onsist<span class=\"_ _6\"></span>ency with the policies adopt<span class=\"_ _0\"></span>ed by the group. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-16-6": {
   "value": "NOTE 1.3 <span class=\"_ _1d\"> </span> <span class=\"_ _1b4\"> </span><span class=\"fsa fc4 ls0\">Principles of consolidation</span>Non-c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling int<span class=\"_ _0\"></span>erests in the r<span class=\"_ _0\"></span>esults and equity of subsidiaries ar<span class=\"_ _6\"></span>e shown separ<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>ely in the consolidat<span class=\"_ _0\"></span>ed stat<span class=\"_ _6\"></span>ement o<span class=\"_ _6\"></span>f pro<span class=\"_ _0\"></span>fit or loss, sta<span class=\"_ _6\"></span>temen<span class=\"_ _0\"></span>t of compr<span class=\"_ _0\"></span>ehensive income, s<span class=\"_ _0\"></span>tatemen<span class=\"_ _6\"></span>t of changes in equity and balance sheet r<span class=\"_ _0\"></span>espectively. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-18-4": {
   "value": "Subsidiaries ar<span class=\"_ _6\"></span>e all entities o<span class=\"_ _6\"></span>ver which the gr<span class=\"_ _6\"></span>oup has c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>ol. The group c<span class=\"_ _0\"></span>ontrols an en<span class=\"_ _0\"></span>tity where the gr<span class=\"_ _6\"></span>oup is exposed t<span class=\"_ _6\"></span>o, or has rights to, v<span class=\"_ _6\"></span>ariable r<span class=\"_ _6\"></span>eturns fr<span class=\"_ _6\"></span>om its inv<span class=\"_ _0\"></span>olvement with the en<span class=\"_ _6\"></span>tity and has the ability to a<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ect those re<span class=\"_ _0\"></span>turns through its power t<span class=\"_ _0\"></span>o direct the activ<span class=\"ws0\">-</span>ities of the en<span class=\"_ _6\"></span>tity. If the Group has <span class=\"ws0\">a </span>majority o<span class=\"_ _6\"></span>f the vo<span class=\"_ _6\"></span>ting rights in an entity<span class=\"_ _6\"></span>, the entity is pr<span class=\"_ _0\"></span>esumed to be <span class=\"ws0\">a </span>subsidiary of the Group. T<span class=\"_ _20\"></span>o substan<span class=\"_ _6\"></span>tiat<span class=\"_ _6\"></span>e this pr<span class=\"_ _6\"></span>esumption, and wher<span class=\"_ _0\"></span>e the Group does not hold a <span class=\"ws6f\">majority o<span class=\"_ _6\"></span>f the vo<span class=\"_ _6\"></span>ting rights, the Gr<span class=\"_ _0\"></span>oup considers all r<span class=\"_ _6\"></span>elev<span class=\"_ _6\"></span>ant facts </span>and cir<span class=\"_ _6\"></span>cumstances t<span class=\"_ _6\"></span>o det<span class=\"_ _6\"></span>ermine whether the Gr<span class=\"_ _0\"></span>oup has contr<span class=\"_ _0\"></span>ol over the entity in which it has in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>ted. This includes assessing the siz<span class=\"_ _6\"></span>e of its shar<span class=\"_ _0\"></span>eholding, its voting shar<span class=\"_ _0\"></span>e, the shareholder structur<span class=\"_ _0\"></span>e and its r<span class=\"_ _6\"></span>elativ<span class=\"_ _6\"></span>e str<span class=\"_ _6\"></span>ength ther<span class=\"_ _6\"></span>ein, as well as options c<span class=\"_ _0\"></span>ontrolled by the Gr<span class=\"_ _0\"></span>oup, shar<span class=\"_ _6\"></span>eholder agreemen<span class=\"_ _6\"></span>ts or other agr<span class=\"_ _0\"></span>eements. This assessment is performed f<span class=\"_ _6\"></span>or each inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>t. <span class=\"ws0\">A </span>reassessmen<span class=\"_ _6\"></span>t is performed when facts and cir<span class=\"_ _6\"></span>cumstances indica<span class=\"_ _6\"></span>te tha<span class=\"_ _6\"></span>t changes hav<span class=\"_ _6\"></span>e taken place in one or mor<span class=\"_ _6\"></span>e of the fact<span class=\"_ _6\"></span>ors det<span class=\"_ _6\"></span>ermining c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>ol. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-21-4": {
   "value": "The group tr<span class=\"_ _0\"></span>eats tr<span class=\"_ _6\"></span>ansactions with non-con<span class=\"_ _0\"></span>trolling int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>ests tha<span class=\"_ _6\"></span>t do not r<span class=\"_ _0\"></span>esult in <span class=\"ws0\">a <span class=\"_ _1\"></span></span>loss of c<span class=\"_ _0\"></span>ontrol as tr<span class=\"_ _0\"></span>ansactions with equity owners of the group. <span class=\"ws0\">A </span>change in ownership int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est r<span class=\"_ _6\"></span>esults in an adjustmen<span class=\"_ _6\"></span>t between the carrying amoun<span class=\"_ _0\"></span>ts of the con<span class=\"_ _0\"></span>trolling and non-con<span class=\"_ _0\"></span>trolling int<span class=\"_ _0\"></span>erests t<span class=\"_ _6\"></span>o r<span class=\"_ _6\"></span>eflect their r<span class=\"_ _6\"></span>elativ<span class=\"_ _0\"></span>e inter<span class=\"_ _0\"></span>ests in the subsidiary. Any dif<span class=\"ws0\">-</span>f<span class=\"_ _6\"></span>erence be<span class=\"_ _6\"></span>tween the amoun<span class=\"_ _6\"></span>t of the adjus<span class=\"_ _6\"></span>tment t<span class=\"_ _6\"></span>o non-con<span class=\"_ _0\"></span>trolling int<span class=\"_ _0\"></span>erests and an<span class=\"_ _6\"></span>y c<span class=\"_ _6\"></span>onsidera<span class=\"_ _0\"></span>tion paid or received is r<span class=\"_ _0\"></span>ecognised in <span class=\"ws25\">a <span class=\"_ _0\"></span>sep<span class=\"ls0 ws0\">-</span></span>ar<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e reserv<span class=\"_ _0\"></span>e within equity attributable to o<span class=\"_ _6\"></span>wners of SalMar A<span class=\"_ _0\"></span>SA. When the Group no longer has c<span class=\"_ _0\"></span>ontrol, an<span class=\"_ _0\"></span>y remaining shar<span class=\"_ _6\"></span>eholding is measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _6\"></span>alue, with changes in value r<span class=\"_ _0\"></span>ecognised through pro<span class=\"_ _0\"></span>fit and loss. In connection with its futur<span class=\"_ _6\"></span>e rec<span class=\"_ _0\"></span>ognition as an inves<span class=\"_ _0\"></span>t<span class=\"ws0\">-</span>ment, associa<span class=\"_ _6\"></span>te, join<span class=\"_ _0\"></span>tly contr<span class=\"_ _0\"></span>olled entity or financial asset, fair v<span class=\"_ _6\"></span>alue is deemed to equal acquisition c<span class=\"_ _0\"></span>ost. Amounts which wer<span class=\"_ _0\"></span>e pre<span class=\"_ _6\"></span>viously r<span class=\"_ _6\"></span>ecognised in OCI with r<span class=\"_ _0\"></span>espect to this compan<span class=\"_ _0\"></span>y are tr<span class=\"_ _6\"></span>eat<span class=\"_ _0\"></span>ed as if the Group had div<span class=\"_ _0\"></span>ested the underlying asse<span class=\"_ _6\"></span>ts and liabilities. This may mean that amoun<span class=\"_ _6\"></span>ts which hav<span class=\"_ _6\"></span>e pr<span class=\"_ _6\"></span>eviously been r<span class=\"_ _0\"></span>ecognised in OCI ar<span class=\"_ _6\"></span>e reclassified t<span class=\"_ _6\"></span>o pro<span class=\"_ _0\"></span>fit and loss. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-22-3": {
   "value": "NOTE 1.<span class=\"_ _6\"></span>4  <span class=\"_ _48\"> </span><span class=\"fsa fc4 ls0\">Principles of classification</span>Other assets which is part o<span class=\"_ _6\"></span>f the or<span class=\"_ _0\"></span>dinary production cycle, asse<span class=\"_ _6\"></span>ts held primarily for sale or ar<span class=\"_ _0\"></span>e due within 12 months are classified as curr<span class=\"_ _6\"></span>ent asse<span class=\"_ _6\"></span>ts. Other assets ar<span class=\"_ _6\"></span>e classified as non-curr<span class=\"_ _6\"></span>ent asse<span class=\"_ _6\"></span>ts. Corr<span class=\"_ _0\"></span>espondingly, liabilities which form part o<span class=\"_ _6\"></span>f the or<span class=\"_ _6\"></span>dinary production cycle or ar<span class=\"_ _0\"></span>e due within 12 months are classified as curr<span class=\"_ _0\"></span>ent liabilities. Other liabilities ar<span class=\"_ _6\"></span>e classified as non-curren<span class=\"_ _6\"></span>t. The ne<span class=\"_ _6\"></span>xt year'<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span><span class=\"ws82\">instalmen<span class=\"_ _6\"></span>t on long-term deb<span class=\"_ _0\"></span>t is classified as <span class=\"ws0\">a <span class=\"_ _37\"></span>cur-</span></span></span>re<span class=\"_ _1\"></span>nt<span class=\"ls0 ws0\"> liability. </span>Changes in the fair value o<span class=\"_ _6\"></span>f biological assets ar<span class=\"_ _0\"></span>e present<span class=\"_ _0\"></span>ed as fair value adjustmen<span class=\"_ _6\"></span>ts and are included in the Gr<span class=\"_ _0\"></span>oup'<span class=\"_ _6\"></span><span class=\"ws3c\">s <span class=\"_ _6\"></span><span class=\"ws26\">opera<span class=\"_ _0\"></span>ting profit/loss. Fair </span></span>value adjus<span class=\"_ _6\"></span>tments also includes changes in pr<span class=\"_ _0\"></span>ovisions for losses on physical sales c<span class=\"_ _0\"></span>ontracts, changes in the unr<span class=\"_ _0\"></span>ealised value of Fish P<span class=\"_ _0\"></span>ool c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts and changes in the unrealised v<span class=\"_ _6\"></span>alue of f<span class=\"_ _0\"></span>owar<span class=\"_ _6\"></span>d curren<span class=\"_ _6\"></span>cy c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts that ha<span class=\"_ _6\"></span>ve been en<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>ed into t<span class=\"_ _6\"></span>o hedge futur<span class=\"_ _6\"></span>e deliveries. The unr<span class=\"_ _6\"></span>ealised value o<span class=\"_ _6\"></span>f forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts classified on this line ar<span class=\"_ _6\"></span>e forwar<span class=\"_ _0\"></span>d con<span class=\"_ _6\"></span>tracts which do no<span class=\"_ _0\"></span>t qualify for hedge acc<span class=\"_ _6\"></span>ounting. Oper<span class=\"_ _6\"></span>ating pr<span class=\"_ _6\"></span>ofit/loss is r<span class=\"_ _0\"></span>eported bef<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>e fair value adjus<span class=\"_ _6\"></span>tment o<span class=\"_ _6\"></span>f the biomass in or<span class=\"_ _6\"></span>der to sho<span class=\"_ _6\"></span>w the Group'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span><span class=\"ws60\">underlying sales performance </span></span>during the period. NOTE 4.12  <span class=\"fsa fc4 ls0\">Climate risk</span>In 2022, <span class=\"ws20\">SalMar</span> c<span class=\"_ _6\"></span>onducted <span class=\"ws20\">a <span class=\"_ _1\"></span></span>climat<span class=\"_ _6\"></span>e risk analysis of all its oper<span class=\"_ _0\"></span>ations across the v<span class=\"_ _6\"></span>alue chain fr<span class=\"_ _6\"></span>om roe t<span class=\"_ _0\"></span>o plate and acc<span class=\"_ _0\"></span>ompanying suppliers to the v<span class=\"_ _6\"></span>alue chain. The analysis is aligned with the T<span class=\"_ _c\"></span>ask For<span class=\"_ _0\"></span>ce on Climate-r<span class=\"_ _0\"></span>elated Financial Disclosur<span class=\"_ _0\"></span>es (TCFD) fr<span class=\"_ _0\"></span>amework and analyses bo<span class=\"_ _6\"></span>th threa<span class=\"_ _0\"></span>ts and opportunities and associat<span class=\"_ _0\"></span>ed physical and transitional implica<span class=\"_ _0\"></span>tions to <span class=\"ws18\">SalMar<span class=\"ls0 ws0\">\u2019</span>s <span class=\"_ _1\"></span>financi</span>al position.Some k<span class=\"_ _6\"></span>ey findings include:\u2022 <span class=\"_ _84\"> </span><span class=\"ff3 fc4\">SalMar\u2019<span class=\"_ _0\"></span>s assets running on fossil fuels, e.g., w<span class=\"_ _6\"></span>ork boats, c<span class=\"_ _0\"></span>ompany cars, et<span class=\"_ _6\"></span>c. ar<span class=\"_ _6\"></span>e sensitive t<span class=\"_ _6\"></span>o </span>SalMar\u2019<span class=\"_ _0\"></span>s climate ambitions and e<span class=\"_ _0\"></span>xternal pr<span class=\"_ _6\"></span>essure t<span class=\"_ _0\"></span>o quickly transition to z<span class=\"_ _6\"></span>ero-emission fuels.\u2022 <span class=\"_ _84\"> </span><span class=\"ff3 fc4\">SalMar\u2019<span class=\"_ _0\"></span>s open cages, being sever<span class=\"_ _0\"></span>al hundred in the number<span class=\"_ _6\"></span>, would be under thr<span class=\"_ _0\"></span>eat if </span>gov<span class=\"_ _6\"></span>erning bodies in Norway or Iceland decided t<span class=\"_ _6\"></span>o shift their fish farming str<span class=\"_ _0\"></span>ategy t<span class=\"_ _6\"></span>o solely include closed cages, e.g., on the basis of en<span class=\"_ _6\"></span>vironmen<span class=\"_ _0\"></span>tal inter<span class=\"_ _0\"></span>ests. This threa<span class=\"_ _6\"></span>t is r<span class=\"_ _6\"></span>elev<span class=\"_ _6\"></span>ant c<span class=\"_ _6\"></span>onsidering the ongoing discussions on this topic in Canada.\u2022 <span class=\"_ _84\"> </span><span class=\"ff3 fc4\">Carbon taxa<span class=\"_ _0\"></span>tion is a hot topic in global business t<span class=\"_ _6\"></span>oday<span class=\"_ _0\"></span>, but is yet t<span class=\"_ _6\"></span>o be consider<span class=\"_ _0\"></span>ed for fish </span>farming oper<span class=\"_ _6\"></span>ations in Norwa<span class=\"_ _6\"></span>y and Iceland. If a significant carbon tax was in<span class=\"_ _6\"></span>troduced t<span class=\"_ _6\"></span>o SalMar\u2019<span class=\"_ _0\"></span>s operations, this c<span class=\"_ _0\"></span>ould have ma<span class=\"_ _6\"></span>terial financial implica<span class=\"_ _0\"></span>tions.In c<span class=\"_ _6\"></span>onclusion, there ar<span class=\"_ _0\"></span>e curren<span class=\"_ _6\"></span>tly no indicat<span class=\"_ _6\"></span>ors of po<span class=\"_ _6\"></span>ten<span class=\"_ _0\"></span>tial climate risks ha<span class=\"_ _6\"></span>ving <span class=\"ws0\">a </span>ma<span class=\"_ _6\"></span>terial impact o<span class=\"_ _6\"></span>f the carrying amount o<span class=\"_ _0\"></span>f <span class=\"ws3b\">SalMar<span class=\"ls0 ws0\">'<span class=\"_ _6\"></span><span class=\"ls19 ws3b\">s <span class=\"_ _1\"></span><span class=\"ws1c\">assets, or hav<span class=\"_ _6\"></span>e mat<span class=\"_ _6\"></span>erial impact on <span class=\"ws3b\">SalMar<span class=\"ls0 ws0\">'<span class=\"_ _0\"></span><span class=\"ls19 ws3b\">s <span class=\"_ _1\"></span><span class=\"ws1c\">activities and the expect<span class=\"_ _6\"></span>ed </span></span></span></span></span></span></span></span>futur<span class=\"_ _6\"></span>e cash flow. Ho<span class=\"_ _6\"></span>wev<span class=\"_ _0\"></span>er, this r<span class=\"_ _6\"></span>emains an important ma<span class=\"_ _6\"></span>tter t<span class=\"_ _6\"></span>o c<span class=\"_ _6\"></span>ontinue t<span class=\"_ _6\"></span>o assess in the coming y<span class=\"_ _6\"></span>ears.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-23-4": {
   "value": "The ne<span class=\"_ _6\"></span>xt year'<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span><span class=\"ws82\">instalmen<span class=\"_ _6\"></span>t on long-term deb<span class=\"_ _0\"></span>t is classified as <span class=\"ws0\">a <span class=\"_ _37\"></span>cur-</span></span></span>re<span class=\"_ _1\"></span>nt<span class=\"ls0 ws0\"> liability. </span>Changes in the fair value o<span class=\"_ _6\"></span>f biological assets ar<span class=\"_ _0\"></span>e present<span class=\"_ _0\"></span>ed as fair value adjustmen<span class=\"_ _6\"></span>ts and are included in the Gr<span class=\"_ _0\"></span>oup'<span class=\"_ _6\"></span><span class=\"ws3c\">s <span class=\"_ _6\"></span><span class=\"ws26\">opera<span class=\"_ _0\"></span>ting profit/loss. Fair </span></span>value adjus<span class=\"_ _6\"></span>tments also includes changes in pr<span class=\"_ _0\"></span>ovisions for losses on physical sales c<span class=\"_ _0\"></span>ontracts, changes in the unr<span class=\"_ _0\"></span>ealised value of Fish P<span class=\"_ _0\"></span>ool c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts and changes in the unrealised v<span class=\"_ _6\"></span>alue of f<span class=\"_ _0\"></span>owar<span class=\"_ _6\"></span>d curren<span class=\"_ _6\"></span>cy c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts that ha<span class=\"_ _6\"></span>ve been en<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>ed into t<span class=\"_ _6\"></span>o hedge futur<span class=\"_ _6\"></span>e deliveries. The unr<span class=\"_ _6\"></span>ealised value o<span class=\"_ _6\"></span>f forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts classified on this line ar<span class=\"_ _6\"></span>e forwar<span class=\"_ _0\"></span>d con<span class=\"_ _6\"></span>tracts which do no<span class=\"_ _0\"></span>t qualify for hedge acc<span class=\"_ _6\"></span>ounting. Oper<span class=\"_ _6\"></span>ating pr<span class=\"_ _6\"></span>ofit/loss is r<span class=\"_ _0\"></span>eported bef<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>e fair value adjus<span class=\"_ _6\"></span>tment o<span class=\"_ _6\"></span>f the biomass in or<span class=\"_ _6\"></span>der to sho<span class=\"_ _6\"></span>w the Group'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span><span class=\"ws60\">underlying sales performance </span></span>during the period. Acc<span class=\"_ _0\"></span>ounting policiesInv<span class=\"_ _6\"></span>ent<span class=\"_ _6\"></span>ory and biological assets Live fish ar<span class=\"_ _0\"></span>e rec<span class=\"_ _6\"></span>ognised at fair v<span class=\"_ _6\"></span>alue less sales c<span class=\"_ _6\"></span>osts.Other inv<span class=\"_ _6\"></span>ent<span class=\"_ _6\"></span>ory is c<span class=\"_ _6\"></span>omprised of f<span class=\"_ _0\"></span>eed, packaging materials, r<span class=\"_ _0\"></span>oe, fry, smolt, cleaner fish and finished goods. Inv<span class=\"_ _6\"></span>ent<span class=\"_ _6\"></span>ories of goods ar<span class=\"_ _0\"></span>e meas<span class=\"ls0 ws0\">-</span>ur<span class=\"_ _6\"></span>ed at the lo<span class=\"_ _6\"></span>west o<span class=\"_ _6\"></span>f c<span class=\"_ _6\"></span>ost and ne<span class=\"_ _6\"></span>t realisable v<span class=\"_ _6\"></span>alue.The c<span class=\"_ _6\"></span>ost of <span class=\"_ _6\"></span>finished goods includes direct ma<span class=\"_ _0\"></span>terial cos<span class=\"_ _6\"></span>ts, dir<span class=\"_ _6\"></span>ect per<span class=\"ws0\">-</span>sonnel e<span class=\"_ _6\"></span>xpenses and indirect pr<span class=\"_ _0\"></span>ocessing costs (full pr<span class=\"_ _0\"></span>oduction cost). Int<span class=\"_ _0\"></span>erest c<span class=\"_ _0\"></span>osts are no<span class=\"_ _0\"></span>t included in the inven<span class=\"_ _6\"></span>tory v<span class=\"_ _6\"></span>alue. The cos<span class=\"_ _0\"></span>t is based<span class=\"_ _1\"></span> on the principle of firs<span class=\"_ _6\"></span>t-in first-out.Biological assetsLive fish ar<span class=\"_ _0\"></span>e accoun<span class=\"_ _6\"></span>ted f<span class=\"_ _0\"></span>or in accor<span class=\"_ _0\"></span>dance with IAS 41 A<span class=\"_ _6\"></span>gricultur<span class=\"_ _6\"></span>e. The gener<span class=\"_ _6\"></span>al rule is that such asse<span class=\"_ _6\"></span>ts are measur<span class=\"_ _0\"></span>ed at fair value less sales c<span class=\"_ _6\"></span>osts. Fair value is measur<span class=\"_ _0\"></span>ed in accor<span class=\"_ _0\"></span>dance with IFRS 13 within level 3, based on factors no<span class=\"_ _0\"></span>t drawn from observ<span class=\"_ _0\"></span>able markets. Changes in value ar<span class=\"_ _0\"></span>e rec<span class=\"_ _6\"></span>ognised and classified under fair value adjus<span class=\"_ _6\"></span>tments in Consolida<span class=\"_ _6\"></span>ted s<span class=\"_ _6\"></span>tat<span class=\"_ _0\"></span>ement of pr<span class=\"_ _6\"></span>ofit and loss. Roe, fry<span class=\"_ _6\"></span>, smolt and cleaner fish ar<span class=\"_ _6\"></span>e valued a<span class=\"_ _6\"></span>t hist<span class=\"_ _6\"></span>oric cos<span class=\"_ _6\"></span>t. Hist<span class=\"_ _6\"></span>oric c<span class=\"_ _6\"></span>ost is deemed to be the bes<span class=\"_ _6\"></span>t estima<span class=\"_ _6\"></span>te o<span class=\"_ _6\"></span>f fair value f<span class=\"_ _6\"></span>or these assets, due to little biological c<span class=\"_ _0\"></span>onversion.The fair value o<span class=\"_ _6\"></span>f biological assets held a<span class=\"_ _0\"></span>t the Group'<span class=\"_ _0\"></span><span class=\"ws3b\">s <span class=\"_ _1\"></span><span class=\"ws24\">sea farms is </span></span>calculat<span class=\"_ _0\"></span>ed using <span class=\"ws20\">a <span class=\"_ _37\"></span></span>model based on future cash flow. The pr<span class=\"_ _0\"></span>esent value is calcula<span class=\"_ _6\"></span>ted on the basis o<span class=\"_ _0\"></span>f estimat<span class=\"_ _6\"></span>ed re<span class=\"_ _0\"></span>venues, less estima<span class=\"_ _6\"></span>ted r<span class=\"_ _6\"></span>emaining production c<span class=\"_ _0\"></span>osts until the fish is harves<span class=\"_ _0\"></span>table at the individual site. <span class=\"_ _6\"></span>A <span class=\"ws2a\">fish is harves<span class=\"_ _6\"></span>table when it has reached the es<span class=\"_ _6\"></span>timat<span class=\"_ _0\"></span>ed weight </span>r<span class=\"_ _6\"></span>equired f<span class=\"_ _6\"></span>or harves<span class=\"_ _6\"></span>ting specified in the c<span class=\"_ _6\"></span>ompany'<span class=\"_ _c\"></span><span class=\"ws1f\">s <span class=\"ws26\">budge<span class=\"_ _6\"></span>ts and plans. </span></span>The estima<span class=\"_ _6\"></span>ted v<span class=\"_ _0\"></span>alue is discount<span class=\"_ _0\"></span>ed to presen<span class=\"_ _0\"></span>t value on the reporting dat<span class=\"_ _0\"></span>e. Present v<span class=\"_ _6\"></span>alue is estima<span class=\"_ _6\"></span>ted f<span class=\"_ _0\"></span>or the biomass at each site.Inc<span class=\"_ _6\"></span>oming cash flows ar<span class=\"_ _6\"></span>e calculat<span class=\"_ _0\"></span>ed as the estimat<span class=\"_ _6\"></span>ed biomass at har<span class=\"ws0\">-</span>ves<span class=\"_ _6\"></span>t multiplied by the price expect<span class=\"_ _0\"></span>ed to be achiev<span class=\"_ _6\"></span>ed at the same time. The estima<span class=\"_ _6\"></span>ted biomass (v<span class=\"_ _6\"></span>olume) at harv<span class=\"_ _0\"></span>est is calculat<span class=\"_ _6\"></span>ed on the basis of the number o<span class=\"_ _6\"></span>f individual fish held at sea farms on the r<span class=\"_ _0\"></span>eporting dat<span class=\"_ _0\"></span>e, adjusted f<span class=\"_ _6\"></span>or expect<span class=\"_ _0\"></span>ed mortality until harves<span class=\"_ _6\"></span>t and multiplied by the estima<span class=\"_ _6\"></span>ted w<span class=\"_ _6\"></span>eight o<span class=\"_ _6\"></span>f the fish at harv<span class=\"_ _6\"></span>estThe price is calculat<span class=\"_ _0\"></span>ed using the Fish Pool forwar<span class=\"_ _0\"></span>d price for the esti<span class=\"ws0\">-</span>mat<span class=\"_ _0\"></span>ed harvesting da<span class=\"_ _6\"></span>te tha<span class=\"_ _0\"></span>t was in effect<span class=\"_ _6\"></span> on the reporting da<span class=\"_ _0\"></span>te. Forwar<span class=\"_ _0\"></span>d prices are adjust<span class=\"_ _0\"></span>ed for an export<span class=\"_ _0\"></span>er supplement, as well as harves<span class=\"_ _6\"></span>ting, sales and well-boat c<span class=\"_ _0\"></span>osts. In addition, an adjustmen<span class=\"_ _6\"></span>t is made to tak<span class=\"_ _0\"></span>e account o<span class=\"_ _0\"></span>f expect<span class=\"_ _6\"></span>ed differ<span class=\"_ _0\"></span>ences in fish quality. The price is also r<span class=\"_ _6\"></span>educed by production tax. Se further in<span class=\"_ _6\"></span>forma<span class=\"_ _6\"></span>tion in not<span class=\"_ _0\"></span>e 2.6.  The price adjustmen<span class=\"_ _6\"></span>ts are made a<span class=\"_ _0\"></span>t the site lev<span class=\"_ _6\"></span>el. Estima<span class=\"_ _6\"></span>ted r<span class=\"_ _0\"></span>emaining production c<span class=\"_ _6\"></span>osts ar<span class=\"_ _6\"></span>e estima<span class=\"_ _6\"></span>ted c<span class=\"_ _0\"></span>osts that a <span class=\"_ _1\"></span><span class=\"ws42\">rational person w<span class=\"_ _0\"></span>ould presume necessary for the farming o<span class=\"_ _0\"></span>f fish </span>up until the<span class=\"_ _6\"></span>y r<span class=\"_ _6\"></span>each <span class=\"ws2b\">a <span class=\"_ _6\"></span><span class=\"ws22\">harves<span class=\"_ _6\"></span>table weight. In the model, ins<span class=\"_ _0\"></span>tead of being </span></span>a <span class=\"ws40\">separ<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e c<span class=\"_ _6\"></span>ost elemen<span class=\"_ _6\"></span>t in the calculation, c<span class=\"_ _0\"></span>ompensation for licence </span>f<span class=\"_ _6\"></span>ees and site r<span class=\"_ _0\"></span>ent are included in the disc<span class=\"_ _0\"></span>ount factor<span class=\"_ _0\"></span>, and thereby r<span class=\"_ _6\"></span>educes the fair value o<span class=\"_ _6\"></span>f the biomass. The fair value o<span class=\"_ _6\"></span>f the biomass is calculat<span class=\"_ _0\"></span>ed using <span class=\"ws0\">a </span>monthly disc<span class=\"_ _0\"></span>ount<span class=\"ws0\">-</span>ing of the cash flo<span class=\"_ _6\"></span>w based on the harves<span class=\"_ _6\"></span>t plan. The fair value o<span class=\"_ _0\"></span>f the biomass is calculat<span class=\"_ _0\"></span>ed using <span class=\"ws0\">a <span class=\"_ _1\"></span></span>monthly discoun<span class=\"_ _0\"></span>ting of the cash flow based on the sec<span class=\"_ _6\"></span>ond last harves<span class=\"_ _0\"></span>ting month in the harvesting plan. The disc<span class=\"_ _6\"></span>ount fact<span class=\"_ _6\"></span>or is int<span class=\"_ _6\"></span>ended to r<span class=\"_ _0\"></span>eflect three main c<span class=\"_ _0\"></span>omponents:1. <span class=\"_ _290\"> </span><span class=\"ff3 fc4\">Risk of inciden<span class=\"_ _6\"></span>ts that a<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ect cash flow</span>2. <span class=\"_ _290\"> </span><span class=\"ff3 fc4\">Hypothe<span class=\"_ _0\"></span>tical licence fees and site r<span class=\"_ _0\"></span>ental c<span class=\"_ _6\"></span>ost</span>3. <span class=\"_ _290\"> </span><span class=\"ff3 fc4\">Time value o<span class=\"_ _6\"></span>f money</span>The disc<span class=\"_ _6\"></span>ount fact<span class=\"_ _6\"></span>or is set on the basis o<span class=\"_ _6\"></span>f an av<span class=\"_ _6\"></span>erage f<span class=\"_ _6\"></span>or all the Group'<span class=\"_ _c\"></span>s <span class=\"_ _1\"></span><span class=\"ws1e\">sites, which, in the Group'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span><span class=\"ws1e\">assessment, pro<span class=\"_ _6\"></span>vides <span class=\"ws0\">a <span class=\"_ _1\"></span>sensible </span></span></span></span>gro<span class=\"_ _0\"></span>wth curve for the fish - fr<span class=\"_ _6\"></span>om smolt to harv<span class=\"_ _6\"></span>estable siz<span class=\"_ _6\"></span>e. The risk adjustmen<span class=\"_ _6\"></span>t must tak<span class=\"_ _0\"></span>e into acc<span class=\"_ _6\"></span>ount the biological risks o<span class=\"_ _0\"></span>f farming, including the av<span class=\"_ _6\"></span>erage time in sea f<span class=\"_ _0\"></span>or the fish. The number of mon<span class=\"_ _6\"></span>ths left un<span class=\"_ _6\"></span>til harves<span class=\"_ _6\"></span>ting will aff<span class=\"_ _0\"></span>ect the risk. Biological risk, the risk of incr<span class=\"_ _0\"></span>eased costs and price risk will be the mos<span class=\"_ _6\"></span>t important elements t<span class=\"_ _6\"></span>o be r<span class=\"_ _6\"></span>ecognised. The pr<span class=\"_ _0\"></span>esent value model includes <span class=\"ws0\">a the-</span>or<span class=\"_ _6\"></span>etical c<span class=\"_ _6\"></span>ompensation f<span class=\"_ _6\"></span>or licence f<span class=\"_ _6\"></span>ees and site r<span class=\"_ _0\"></span>ent as an addition to the disc<span class=\"_ _0\"></span>ount factor in the model, ins<span class=\"_ _6\"></span>tead o<span class=\"_ _6\"></span>f being <span class=\"ws0\">a c<span class=\"_ _0\"></span>ost-reducing </span>factor in the calcula<span class=\"_ _6\"></span>tion.Fair V<span class=\"_ _0\"></span>alue due to business combina<span class=\"_ _0\"></span>tionsDue to business c<span class=\"_ _0\"></span>ombinations, assets and liabilities ar<span class=\"_ _0\"></span>e taken ov<span class=\"_ _6\"></span>er at fair v<span class=\"_ _6\"></span>alue. Fair value adjus<span class=\"_ _6\"></span>tment on biological asse<span class=\"_ _0\"></span>ts at the time of acquisition ar<span class=\"_ _0\"></span>e included in the cost o<span class=\"_ _0\"></span>f biological assets. In or<span class=\"_ _6\"></span>der to give the users o<span class=\"_ _6\"></span>f the financial sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t an bett<span class=\"_ _0\"></span>er understanding of the Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"ws0\">s <span class=\"_ _6\"></span><span class=\"ws59\">pro<span class=\"_ _6\"></span>fit and loss rela<span class=\"_ _0\"></span>ted to goods sold in the period, the </span></span>eff<span class=\"_ _0\"></span>ect of fair value adjus<span class=\"_ _6\"></span>tment fr<span class=\"_ _6\"></span>om the acquisition r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to sold fish in the period hav<span class=\"_ _6\"></span>e reduced the c<span class=\"_ _0\"></span>ost of goods sold. The e<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ect is shown in a <span class=\"_ _0\"></span>separa<span class=\"_ _6\"></span>te line in the s<span class=\"_ _0\"></span>tatemen<span class=\"_ _6\"></span>t of pr<span class=\"_ _0\"></span>ofit or loss, and the corr<span class=\"_ _0\"></span>esponding effect is pr<span class=\"_ _0\"></span>esent<span class=\"_ _6\"></span>ed ona separa<span class=\"_ _6\"></span>te line t<span class=\"_ _0\"></span>ogether with fair value adjus<span class=\"_ _6\"></span>tments. Change in fair v<span class=\"_ _6\"></span>alue adjustmen<span class=\"_ _6\"></span>t due to businessc<span class=\"_ _6\"></span>ombination is included in the gr<span class=\"_ _6\"></span>oup'<span class=\"_ _0\"></span>s opera<span class=\"_ _6\"></span>ting pro<span class=\"_ _0\"></span>fit.Incident-based mortalityIn the ev<span class=\"_ _6\"></span>ent o<span class=\"_ _6\"></span>f incidents e<span class=\"_ _0\"></span>xceeding 3% mortality in a <span class=\"_ _0\"></span>period based on a <span class=\"_ _6\"></span>single incident, or if the mortalitye<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>ceeds 5% ov<span class=\"_ _6\"></span>er sev<span class=\"_ _6\"></span>eral periods based on one and the same inciden<span class=\"_ _0\"></span>t, an assessment is made as towhether ther<span class=\"_ _0\"></span>e is <span class=\"ws0\">a <span class=\"_ _1\"></span></span>basis for writ<span class=\"_ _6\"></span>e-down. The assessmen<span class=\"_ _6\"></span>t rela<span class=\"_ _0\"></span>tes to the number o<span class=\"_ _6\"></span>f fish and is carriedout at sit<span class=\"_ _0\"></span>e level. Inciden<span class=\"_ _6\"></span>t-based mortality is rec<span class=\"_ _0\"></span>ognised under cost o<span class=\"_ _0\"></span>f goods sold in the Consolidat<span class=\"_ _6\"></span>edS<span class=\"_ _0\"></span>tatemen<span class=\"_ _6\"></span>t of Pr<span class=\"_ _0\"></span>ofit or Loss.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBiologicalAssetsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-25-3": {
   "value": "Dividends from in<span class=\"_ _0\"></span>vestments ar<span class=\"_ _0\"></span>e rec<span class=\"_ _0\"></span>ognised when <span class=\"ws18\">SalMar</span> has an unqualified right t<span class=\"_ _6\"></span>o r<span class=\"_ _6\"></span>eceive the dividend. Pr<span class=\"_ _6\"></span>oposed dividends are<span class=\"_ _6\"></span> r<span class=\"_ _6\"></span>ecognised as <span class=\"ws0\">a <span class=\"_ _6\"></span><span class=\"ws6f\">liability from the da<span class=\"_ _6\"></span>te on which the Gener<span class=\"_ _0\"></span>al Meeting </span></span>of Shar<span class=\"_ _0\"></span>eholders approv<span class=\"_ _6\"></span>es paymen<span class=\"_ _0\"></span>t thereof<span class=\"_ _0\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-26-4": {
   "value": "NOTE 1.5  <span class=\"_ _58\"> </span><span class=\"fsa fc4 ls0\">Functional currency and trans<span class=\"_ _6\"></span>lation of foreign currencies</span>The c<span class=\"_ _6\"></span>onsolidat<span class=\"_ _6\"></span>ed financial sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>ts ar<span class=\"_ _6\"></span>e presen<span class=\"_ _0\"></span>ted in Norwegian kroner (NOK<span class=\"_ _6\"></span>), which is both the par<span class=\"_ _0\"></span>ent c<span class=\"_ _6\"></span>ompany'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"ws26\">functional <span class=\"_ _6\"></span>currency </span></span>and the Group'<span class=\"_ _c\"></span>s presen<span class=\"_ _6\"></span>tation curr<span class=\"_ _0\"></span>ency.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-26-5": {
   "value": "NOTE 1.5  <span class=\"_ _58\"> </span><span class=\"fsa fc4 ls0\">Functional currency and trans<span class=\"_ _6\"></span>lation of foreign currencies</span>For<span class=\"_ _6\"></span>eign curr<span class=\"_ _6\"></span>ency transactions ar<span class=\"_ _0\"></span>e transla<span class=\"_ _6\"></span>ted in<span class=\"_ _6\"></span>to the functional cur<span class=\"ws0\">-</span>r<span class=\"_ _6\"></span>ency using the ex<span class=\"_ _0\"></span>change ra<span class=\"_ _6\"></span>tes a<span class=\"_ _0\"></span>t the dates o<span class=\"_ _6\"></span>f the tr<span class=\"_ _6\"></span>ansactions. For<span class=\"_ _6\"></span>eign e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change gains and losses resulting fr<span class=\"_ _0\"></span>om the settlement o<span class=\"_ _6\"></span>f such tr<span class=\"_ _6\"></span>ansactions, and from the tr<span class=\"_ _0\"></span>anslation of mone<span class=\"_ _6\"></span>tary assets and liabilities denominat<span class=\"_ _0\"></span>ed in foreign curr<span class=\"_ _0\"></span>encies at year end e<span class=\"_ _0\"></span>xchange r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>es, are gener<span class=\"_ _0\"></span>ally rec<span class=\"_ _0\"></span>ognised in profit or loss. The<span class=\"_ _6\"></span>y ar<span class=\"_ _6\"></span>e def<span class=\"_ _6\"></span>err<span class=\"_ _6\"></span>ed in other c<span class=\"_ _0\"></span>omprehensiv<span class=\"_ _6\"></span>e income if the<span class=\"_ _0\"></span>y relat<span class=\"_ _0\"></span>e to qualifying cash flow hedges and qualifying net in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tment hedges or ar<span class=\"_ _0\"></span>e attributable to part of the ne<span class=\"_ _6\"></span>t inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>t in a for<span class=\"_ _0\"></span>eign operation. The r<span class=\"_ _6\"></span>esults and financial position of f<span class=\"_ _6\"></span>oreign oper<span class=\"_ _0\"></span>ations that ha<span class=\"_ _6\"></span>ve a <span class=\"_ _1\"></span><span class=\"ls0 ws24\">functional currency diff<span class=\"_ _6\"></span>eren<span class=\"_ _6\"></span>t from the pr<span class=\"_ _0\"></span>esentation curr<span class=\"_ _0\"></span>ency are </span>tr<span class=\"_ _6\"></span>anslat<span class=\"_ _6\"></span>ed int<span class=\"_ _6\"></span>o the pr<span class=\"_ _6\"></span>esenta<span class=\"_ _6\"></span>tion currency as f<span class=\"_ _0\"></span>ollows: a. <span class=\"_ _48\"> </span><span class=\"ff3 fc4\">assets and liabilities f<span class=\"_ _6\"></span>or each balance sheet pr<span class=\"_ _0\"></span>esented </span>ar<span class=\"_ _6\"></span>e transla<span class=\"_ _6\"></span>ted a<span class=\"_ _0\"></span>t the closing rat<span class=\"_ _0\"></span>e at the dat<span class=\"_ _0\"></span>e of that balance sheet b. <span class=\"_ _48\"> </span><span class=\"ff3 fc4\">inc<span class=\"_ _0\"></span>ome and expenses for each s<span class=\"_ _6\"></span>tat<span class=\"_ _0\"></span>ement of pr<span class=\"_ _6\"></span>ofit or loss </span>and sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t of c<span class=\"_ _0\"></span>omprehensiv<span class=\"_ _6\"></span>e income ar<span class=\"_ _0\"></span>e transla<span class=\"_ _6\"></span>ted a<span class=\"_ _6\"></span>t av<span class=\"_ _6\"></span>erage e<span class=\"_ _0\"></span>xchange r<span class=\"_ _0\"></span>ates c. <span class=\"_ _58\"> </span><span class=\"ff3 fc4\">all resulting e<span class=\"_ _0\"></span>xchange diff<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>ences are r<span class=\"_ _0\"></span>ecognised in o<span class=\"_ _6\"></span>ther </span>c<span class=\"_ _6\"></span>omprehensiv<span class=\"_ _6\"></span>e inc<span class=\"_ _6\"></span>ome. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-30-2": {
   "value": "NOTE 1.<span class=\"_ _6\"></span>6  <span class=\"_ _48\"> </span><span class=\"fsa fc4 ls0\">Statement of cash flo<span class=\"_ _6\"></span>ws</span>The Group'<span class=\"_ _c\"></span><span class=\"ws20\">s <span class=\"_ _37\"></span><span class=\"ws1c\">S<span class=\"_ _6\"></span>tat<span class=\"_ _0\"></span>ement of Cash Flo<span class=\"_ _6\"></span>ws shows <span class=\"ws20\">a <span class=\"_ _1\"></span></span>break<span class=\"_ _6\"></span>down o<span class=\"_ _6\"></span>f the </span></span>Group'<span class=\"_ _c\"></span>s <span class=\"ws26\">o<span class=\"_ _0\"></span>verall cash flo<span class=\"_ _0\"></span>w into oper<span class=\"_ _0\"></span>ating, inv<span class=\"_ _6\"></span>esting and financing activ<span class=\"ls0 ws0\">-</span></span>ities. The sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t shows the individual activity'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span><span class=\"ws8b\">impact on liquid </span></span>assets. Cash flo<span class=\"_ _6\"></span>w deriving from the acquisition and sale o<span class=\"_ _0\"></span>f businesses is pr<span class=\"_ _6\"></span>esent<span class=\"_ _6\"></span>ed under inv<span class=\"_ _6\"></span>esting activities.Cash flow r<span class=\"_ _0\"></span>elating to lease liabilities (NOK 1,000)NOK 1,000<span class=\"_ _270\"> </span>2022<span class=\"_ _223\"> </span>2021Instalmen<span class=\"_ _6\"></span>ts on lease liabilities paid (cash flow)<span class=\"_ _1f6\"> </span>229,333<span class=\"_ _1b\"> </span>198,437Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est on lease liabilities paid (cash flow)<span class=\"_ _14e\"> </span>64,654<span class=\"_ _dc\"> </span>57,311Lease liabilities r<span class=\"_ _0\"></span>ecognised in pr<span class=\"_ _6\"></span>ofit or loss<span class=\"_ _143\"> </span>158,405<span class=\"_ _2e\"> </span>141,428T<span class=\"_ _c\"></span>otal cash flow r<span class=\"_ _0\"></span>elating to lease liabilities<span class=\"_ _277\"> </span>452,392<span class=\"_ _170\"> </span>397,176See Not<span class=\"_ _6\"></span>e 4.1 for further de<span class=\"_ _6\"></span>tails of the leasing liabilities\u2019 ma<span class=\"_ _6\"></span>turity pro<span class=\"_ _6\"></span>file.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-30-4": {
   "value": "NOTE 1.<span class=\"_ _6\"></span>6  <span class=\"_ _48\"> </span><span class=\"fsa fc4 ls0\">Statement of cash flo<span class=\"_ _6\"></span>ws</span>The Group'<span class=\"_ _c\"></span><span class=\"ws20\">s <span class=\"_ _37\"></span><span class=\"ws1c\">S<span class=\"_ _6\"></span>tat<span class=\"_ _0\"></span>ement of Cash Flo<span class=\"_ _6\"></span>ws shows <span class=\"ws20\">a <span class=\"_ _1\"></span></span>break<span class=\"_ _6\"></span>down o<span class=\"_ _6\"></span>f the </span></span>Group'<span class=\"_ _c\"></span>s <span class=\"ws26\">o<span class=\"_ _0\"></span>verall cash flo<span class=\"_ _0\"></span>w into oper<span class=\"_ _0\"></span>ating, inv<span class=\"_ _6\"></span>esting and financing activ<span class=\"ls0 ws0\">-</span></span>ities. The sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t shows the individual activity'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span><span class=\"ws8b\">impact on liquid </span></span>assets. Cash flo<span class=\"_ _6\"></span>w deriving from the acquisition and sale o<span class=\"_ _0\"></span>f businesses is pr<span class=\"_ _6\"></span>esent<span class=\"_ _6\"></span>ed under inv<span class=\"_ _6\"></span>esting activities.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-31-2": {
   "value": "NOTE 1.<span class=\"_ _0\"></span>7  <span class=\"_ _4\"> </span><span class=\"fsa fc4 ls10 ws11\">Use<span class=\"_ _1\"></span> o<span class=\"ls0 ws0\">f e<span class=\"_ _1\"></span>stimates</span></span>Pr<span class=\"_ _6\"></span>epara<span class=\"_ _6\"></span>tion of the financial s<span class=\"_ _6\"></span>tat<span class=\"_ _0\"></span>ements in accor<span class=\"_ _0\"></span>dance with IFRS r<span class=\"_ _6\"></span>equires managemen<span class=\"_ _0\"></span>t to make e<span class=\"_ _6\"></span>valua<span class=\"_ _0\"></span>tions, estimat<span class=\"_ _6\"></span>es and assumptions which aff<span class=\"_ _0\"></span>ect the application of acc<span class=\"_ _0\"></span>ounting principles and the value o<span class=\"_ _0\"></span>f assets and liabilities r<span class=\"_ _0\"></span>ecognised in the C<span class=\"_ _6\"></span>onsolidat<span class=\"_ _6\"></span>ed balance sheet as well as inc<span class=\"_ _6\"></span>ome and e<span class=\"_ _6\"></span>xpenses in the S<span class=\"_ _6\"></span>tat<span class=\"_ _0\"></span>ement of pr<span class=\"_ _6\"></span>ofit or loss f<span class=\"_ _6\"></span>or the financial year<span class=\"_ _0\"></span>. Estimat<span class=\"_ _6\"></span>es and their underlying assumptions ar<span class=\"_ _0\"></span>e based on past e<span class=\"_ _0\"></span>xperience and other factors deemed r<span class=\"_ _0\"></span>elevan<span class=\"_ _6\"></span>t and probable at the time the e<span class=\"_ _6\"></span>valua<span class=\"_ _6\"></span>tions ar<span class=\"_ _6\"></span>e made. These ev<span class=\"_ _6\"></span>aluations a<span class=\"_ _6\"></span>ffect the book value o<span class=\"_ _6\"></span>f the assets and liabilities whose v<span class=\"_ _6\"></span>aluation is no<span class=\"_ _0\"></span>t based on other so<span class=\"_ _6\"></span>urces.<span class=\"_ _6\"></span> Estima<span class=\"_ _6\"></span>tes ar<span class=\"_ _0\"></span>e re<span class=\"_ _6\"></span>viewed c<span class=\"_ _0\"></span>ontinuously and final values and r<span class=\"_ _6\"></span>esults may diff<span class=\"_ _6\"></span>er from these es<span class=\"_ _0\"></span>timates. Changes in acc<span class=\"_ _0\"></span>ounting estima<span class=\"_ _6\"></span>tes ar<span class=\"_ _0\"></span>e included in the period in which the changes occur. The follo<span class=\"_ _6\"></span>wing ev<span class=\"_ _6\"></span>aluations and es<span class=\"_ _6\"></span>timat<span class=\"_ _0\"></span>es are c<span class=\"_ _6\"></span>onsidered t<span class=\"_ _0\"></span>o be sig<span class=\"ls0 ws0\">-</span>nificant f<span class=\"_ _6\"></span>or the Group: Fair value o<span class=\"_ _0\"></span>f the biomassBiological assets held a<span class=\"_ _6\"></span>t the Group'<span class=\"_ _c\"></span><span class=\"ws2b\">s <span class=\"ws26\">sea farms ar<span class=\"_ _0\"></span>e measured in acc<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>d<span class=\"ls0 ws0\">-</span></span></span>ance with IA<span class=\"_ _6\"></span>S 41. The principles for calcula<span class=\"_ _6\"></span>ting fair value ar<span class=\"_ _0\"></span>e described in Not<span class=\"_ _0\"></span>e 3.6 \"Biological assets and other in<span class=\"_ _6\"></span>ven<span class=\"_ _0\"></span>tory\"<span class=\"_ _0\"></span>. The valua<span class=\"_ _6\"></span>tion is based on <span class=\"ws40\">a <span class=\"_ _37\"></span></span>number of assump<span class=\"_ _0\"></span>tions that requir<span class=\"_ _0\"></span>e c<span class=\"_ _6\"></span>onsiderable discr<span class=\"_ _0\"></span>etionary judgement. The k<span class=\"_ _0\"></span>ey assumptions r<span class=\"_ _0\"></span>elate to v<span class=\"_ _6\"></span>olume, c<span class=\"_ _6\"></span>osts, price and the disc<span class=\"_ _6\"></span>ount r<span class=\"_ _0\"></span>ate. The estima<span class=\"_ _6\"></span>ted v<span class=\"_ _6\"></span>olume at harv<span class=\"_ _0\"></span>est is based on the number of fish held at sea farms, adjus<span class=\"_ _6\"></span>ted f<span class=\"_ _6\"></span>or estima<span class=\"_ _6\"></span>ted gr<span class=\"_ _0\"></span>owth and mortality from the time the fish wer<span class=\"_ _6\"></span>e tr<span class=\"_ _6\"></span>ansf<span class=\"_ _0\"></span>erred to the sea un<span class=\"_ _6\"></span>til they ha<span class=\"_ _6\"></span>ve actually been harves<span class=\"_ _6\"></span>ted. The actual v<span class=\"_ _6\"></span>olume harves<span class=\"_ _6\"></span>ted ma<span class=\"_ _0\"></span>y deviat<span class=\"_ _6\"></span>e from the estima<span class=\"_ _6\"></span>ted v<span class=\"_ _0\"></span>olume as <span class=\"ws1f\">a </span>r<span class=\"_ _0\"></span>esult of biological de<span class=\"_ _6\"></span>velopmen<span class=\"_ _6\"></span>ts. Uncertainty with r<span class=\"_ _6\"></span>egar<span class=\"_ _6\"></span>d to biological de<span class=\"_ _6\"></span>velopmen<span class=\"_ _6\"></span>ts may a<span class=\"_ _6\"></span>ffect the da<span class=\"_ _0\"></span>te of harv<span class=\"_ _6\"></span>est and ther<span class=\"_ _6\"></span>ef<span class=\"_ _6\"></span>ore the disc<span class=\"_ _0\"></span>ounting period in the model. Expected mark<span class=\"_ _0\"></span>et prices underpin the measur<span class=\"_ _6\"></span>ement o<span class=\"_ _6\"></span>f fish at fair value. The indus<span class=\"_ _6\"></span>try considers the Fish P<span class=\"_ _0\"></span>ool forwar<span class=\"_ _6\"></span>d price to be the best es<span class=\"_ _6\"></span>timat<span class=\"_ _6\"></span>e of mark<span class=\"_ _0\"></span>et prices. Hist<span class=\"_ _6\"></span>orically, the mark<span class=\"_ _0\"></span>et price for fish has pro<span class=\"_ _0\"></span>ved susceptible t<span class=\"_ _6\"></span>o rela<span class=\"_ _0\"></span>tively large fluctua<span class=\"_ _0\"></span>tions from period to period and be<span class=\"_ _6\"></span>tween seasons. The price achie<span class=\"_ _6\"></span>ved will mor<span class=\"_ _0\"></span>eover<span class=\"_ _0\"></span>, diff<span class=\"_ _6\"></span>er depending on the size and quality o<span class=\"_ _6\"></span>f the fish at harv<span class=\"_ _6\"></span>est. A<span class=\"_ _0\"></span>t the same time, the dat<span class=\"_ _0\"></span>e of harvest will depend on the fish'<span class=\"_ _c\"></span><span class=\"ws1f\">s biological </span>dev<span class=\"_ _6\"></span>elopment. Ther<span class=\"_ _6\"></span>e is consider<span class=\"_ _0\"></span>able uncertainty to the es<span class=\"_ _6\"></span>timat<span class=\"_ _0\"></span>ed remaining pro<span class=\"_ _6\"></span><span class=\"ls0 ws0\">-</span>duction c<span class=\"_ _6\"></span>osts to harv<span class=\"_ _0\"></span>est. Biological challenges, such as disease and sea lice inf<span class=\"_ _0\"></span>estations, will a<span class=\"_ _6\"></span>ffect fish-r<span class=\"_ _0\"></span>elated c<span class=\"_ _0\"></span>osts. In addition, ther<span class=\"_ _6\"></span>e is uncertainty r<span class=\"_ _0\"></span>elated t<span class=\"_ _0\"></span>o the price of other importan<span class=\"_ _6\"></span>t input factors, such as fish f<span class=\"_ _6\"></span>eed. Expected futur<span class=\"_ _0\"></span>e cash flows for the individual sit<span class=\"_ _0\"></span>es are disc<span class=\"_ _6\"></span>ount<span class=\"_ _6\"></span>ed by <span class=\"_ _37\"></span>a <span class=\"_ _1\"></span><span class=\"ws1c\">monthly disc<span class=\"_ _6\"></span>ount fact<span class=\"_ _6\"></span>or. The disc<span class=\"_ _0\"></span>ount factor is c<span class=\"_ _0\"></span>omprised of </span>sev<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>al elements (see No<span class=\"_ _6\"></span>te 3.6 \"In<span class=\"_ _0\"></span>vent<span class=\"_ _6\"></span>ory and biological assets\" f<span class=\"_ _6\"></span>or further details). As described in No<span class=\"_ _0\"></span>te 3.6, <span class=\"ws0\">a </span>s<span class=\"_ _6\"></span>ynthe<span class=\"_ _6\"></span>tic licence f<span class=\"_ _6\"></span>ee and site leasing c<span class=\"_ _0\"></span>ost is added to the disc<span class=\"_ _0\"></span>ount factor in the model, ins<span class=\"_ _6\"></span>tead of these elemen<span class=\"_ _6\"></span>ts being tr<span class=\"_ _6\"></span>eat<span class=\"_ _6\"></span>ed as <span class=\"ws0\">a </span>c<span class=\"_ _6\"></span>ost in the calcula<span class=\"_ _6\"></span>tion. In or<span class=\"_ _6\"></span>der to engage in the farming o<span class=\"_ _6\"></span>f salmon and trout, it is necessary t<span class=\"_ _0\"></span>o have access to in<span class=\"_ _6\"></span>fr<span class=\"_ _6\"></span>astructur<span class=\"_ _6\"></span>e in the form o<span class=\"_ _6\"></span>f production licences and sit<span class=\"_ _0\"></span>es. The mark<span class=\"_ _6\"></span>et price f<span class=\"_ _6\"></span>or <span class=\"ws0\">a <span class=\"_ _37\"></span></span>production licence in t<span class=\"_ _0\"></span>oday'<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"_ _37\"></span><span class=\"ws24\">marke<span class=\"_ _0\"></span>t is high, </span></span>and it is r<span class=\"_ _6\"></span>easonable to assume tha<span class=\"_ _6\"></span>t in <span class=\"ws0\">a <span class=\"_ _37\"></span></span>hypo<span class=\"_ _6\"></span>thetical mark<span class=\"_ _0\"></span>et there would be <span class=\"ws0\">a <span class=\"_ _1\"></span></span>c<span class=\"_ _6\"></span>onsiderable c<span class=\"_ _0\"></span>ost attached t<span class=\"_ _6\"></span>o use of the in<span class=\"_ _6\"></span>fr<span class=\"_ _6\"></span>astructur<span class=\"_ _6\"></span>e and licences necessary to oper<span class=\"_ _0\"></span>ate an aquacultur<span class=\"_ _0\"></span>e business. This cost is r<span class=\"_ _6\"></span>eflect<span class=\"_ _6\"></span>ed as an element o<span class=\"_ _6\"></span>f the disc<span class=\"_ _6\"></span>ount r<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>e and will be subject to c<span class=\"_ _6\"></span>onsiderable discr<span class=\"_ _0\"></span>etionary judgement.Fair value a<span class=\"_ _0\"></span>t acquisition In c<span class=\"_ _6\"></span>onnection with an acquisition, the cos<span class=\"_ _6\"></span>t price of the acquir<span class=\"_ _0\"></span>ed entity mus<span class=\"_ _6\"></span>t be allocat<span class=\"_ _0\"></span>ed such that the opening balance in the Group'<span class=\"_ _c\"></span>s <span class=\"_ _37\"></span><span class=\"ws24\">accoun<span class=\"_ _6\"></span>ts r<span class=\"_ _6\"></span>eflects the es<span class=\"_ _6\"></span>timat<span class=\"_ _6\"></span>ed fair value o<span class=\"_ _6\"></span>f the acquir<span class=\"_ _6\"></span>ed </span>assets and liabilities. T<span class=\"_ _c\"></span>o det<span class=\"_ _0\"></span>ermine the fair value at acquisition, alt<span class=\"_ _6\"></span>erna<span class=\"ls0 ws0\">-</span>tive me<span class=\"_ _6\"></span>thods ar<span class=\"_ _6\"></span>e used to de<span class=\"_ _6\"></span>termine the fair v<span class=\"_ _6\"></span>alue of asse<span class=\"_ _6\"></span>ts for which ther<span class=\"_ _6\"></span>e is no active mark<span class=\"_ _6\"></span>et. V<span class=\"_ _0\"></span>alue e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>cess identifiable asse<span class=\"_ _6\"></span>ts and liabilities is r<span class=\"_ _6\"></span>ecognised in the C<span class=\"_ _0\"></span>onsolidated balance shee<span class=\"_ _6\"></span>t as goodwill. If the fair value o<span class=\"_ _6\"></span>f equity in the acquir<span class=\"_ _6\"></span>ed entity e<span class=\"_ _0\"></span>xceeds the c<span class=\"_ _6\"></span>onsider<span class=\"_ _6\"></span>ation paid, the e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>cess amount is immedia<span class=\"_ _6\"></span>tely r<span class=\"_ _0\"></span>ecognised as inc<span class=\"_ _6\"></span>ome. The allocation o<span class=\"_ _6\"></span>f c<span class=\"_ _6\"></span>ost price in c<span class=\"_ _6\"></span>onnection with business c<span class=\"_ _6\"></span>ombinations is updat<span class=\"_ _0\"></span>ed if, no la<span class=\"_ _0\"></span>ter than 12 months a<span class=\"_ _6\"></span>fter the acquisition t<span class=\"_ _0\"></span>ook place, new in<span class=\"_ _6\"></span>forma<span class=\"_ _6\"></span>tion is obtained with r<span class=\"_ _0\"></span>espect to fair value on the da<span class=\"_ _6\"></span>te o<span class=\"_ _6\"></span>f tak<span class=\"_ _6\"></span>eov<span class=\"_ _6\"></span>er and assumption o<span class=\"_ _6\"></span>f con<span class=\"_ _0\"></span>trol. Key<span class=\"_ _37\"></span><span class=\"ls0 ws0\"> assump<span class=\"_ _6\"></span>tions</span>The k<span class=\"_ _6\"></span>ey assump<span class=\"_ _6\"></span>tions used in the calculation o<span class=\"_ _6\"></span>f value in use ar<span class=\"_ _0\"></span>e har<span class=\"ws0\">-</span>ves<span class=\"_ _6\"></span>ted v<span class=\"_ _6\"></span>olume, EBIT/ kg, capital e<span class=\"_ _6\"></span>xpenditure, tax, disc<span class=\"_ _0\"></span>ount r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>es and the terminal gr<span class=\"_ _0\"></span>owth ra<span class=\"_ _0\"></span>tes. Disc<span class=\"_ _6\"></span>ount r<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>eThe disc<span class=\"_ _6\"></span>ount r<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>es are based on the W<span class=\"_ _6\"></span>eight<span class=\"_ _0\"></span>ed A<span class=\"_ _6\"></span>ver<span class=\"_ _0\"></span>age Cost o<span class=\"_ _6\"></span>f Capital (W<span class=\"_ _0\"></span>AC<span class=\"_ _0\"></span>C) methodology. In the model <span class=\"ws0\">a </span>t<span class=\"_ _0\"></span>en-year risk-free r<span class=\"_ _0\"></span>at<span class=\"_ _6\"></span>e has been used. Calculation o<span class=\"_ _6\"></span>f the final disc<span class=\"_ _6\"></span>ount r<span class=\"_ _0\"></span>ates also tak<span class=\"_ _0\"></span>es into acc<span class=\"_ _0\"></span>ount mark<span class=\"_ _6\"></span>et risk pr<span class=\"_ _6\"></span>emium, debt risk pr<span class=\"_ _0\"></span>emium, gearing and beta value. In the calculations, the Gr<span class=\"_ _0\"></span>oup has applied estimat<span class=\"_ _6\"></span>ed cash flows a<span class=\"_ _6\"></span>fter tax and the c<span class=\"_ _6\"></span>orrespond<span class=\"_ _6\"></span>ing discoun<span class=\"_ _0\"></span>t rat<span class=\"_ _0\"></span>es after tax. The <span class=\"_ _6\"></span>discoun<span class=\"_ _0\"></span>t rat<span class=\"_ _0\"></span>e aft<span class=\"_ _0\"></span>er tax and befor<span class=\"_ _6\"></span>e tax is calculat<span class=\"_ _0\"></span>ed at 7.7% and 7.9% respectiv<span class=\"_ _0\"></span>ely for the Gr<span class=\"_ _0\"></span>oup'<span class=\"_ _6\"></span><span class=\"ws0\">s <span class=\"wsfe\">Norw<span class=\"_ _6\"></span>egian entities. F<span class=\"_ _6\"></span>or the opera<span class=\"_ _0\"></span>tions in Iceland, the </span></span>disc<span class=\"_ _6\"></span>ount r<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>e after tax and be<span class=\"_ _6\"></span>for<span class=\"_ _0\"></span>e tax is 6.5% and 7.2% respectiv<span class=\"_ _6\"></span>ely. In the sensitivity analysis the disc<span class=\"_ _6\"></span>ount r<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>e after tax is t<span class=\"_ _0\"></span>ested as it will yield the same r<span class=\"_ _6\"></span>esult as bef<span class=\"_ _6\"></span>ore tax.T<span class=\"_ _c\"></span>erminal growth r<span class=\"_ _0\"></span>at<span class=\"_ _6\"></span>eThe gro<span class=\"_ _0\"></span>wth rat<span class=\"_ _0\"></span>e is set at 2.5 % f<span class=\"_ _6\"></span>or Norway and 2.0 % f<span class=\"_ _6\"></span>or Iceland.EBIT/ k<span class=\"_ _6\"></span>gEBIT mar<span class=\"_ _6\"></span>gin per kg is highly vola<span class=\"_ _6\"></span>tile with respect t<span class=\"_ _0\"></span>o changes in salmon<span class=\"_ _1\"></span> prices. Forwar<span class=\"_ _0\"></span>d prices are based on the Fish P<span class=\"_ _6\"></span>ool Index a<span class=\"_ _0\"></span>t the reporting day. Es<span class=\"_ _6\"></span>timat<span class=\"_ _6\"></span>es for pr<span class=\"_ _0\"></span>oduction cost ar<span class=\"_ _0\"></span>e based on historic figur<span class=\"_ _0\"></span>es and ex<span class=\"_ _1\"></span><span class=\"ls0 ws0\">pecta<span class=\"_ _6\"></span>tions. </span>Harves<span class=\"_ _6\"></span>ted v<span class=\"_ _6\"></span>olumeHarves<span class=\"_ _6\"></span>ted v<span class=\"_ _0\"></span>olume is based on the curren<span class=\"_ _6\"></span>t st<span class=\"_ _6\"></span>ocking plans for each unit, and for<span class=\"_ _0\"></span>ecasted figur<span class=\"_ _0\"></span>es for gro<span class=\"_ _0\"></span>wth, assumed harvest weigh<span class=\"_ _6\"></span>t and mortality, based on his<span class=\"_ _6\"></span>torical figur<span class=\"_ _0\"></span>es.Ta<span class=\"_ _37\"></span>xA <span class=\"_ _6\"></span><span class=\"ws90\">22% corpor<span class=\"_ _0\"></span>ate <span class=\"_ _6\"></span>tax has been used for Norwegian en<span class=\"_ _0\"></span>tities and 20% </span>on Iceland. For Norwegian en<span class=\"_ _6\"></span>tities estima<span class=\"_ _6\"></span>te o<span class=\"_ _6\"></span>f pr<span class=\"_ _6\"></span>oposed resour<span class=\"_ _0\"></span>ce ren<span class=\"_ _6\"></span>t tax has been added in the calculation. In addition curr<span class=\"_ _0\"></span>ent resour<span class=\"_ _0\"></span>ce tax and license tax has been added for Iceland.Climat<span class=\"_ _0\"></span>e RiskAs mentioned in no<span class=\"_ _0\"></span>te 4.12 <span class=\"ws0\">SalMar</span> has c<span class=\"_ _6\"></span>onducted <span class=\"ws0\">a <span class=\"_ _6\"></span><span class=\"ws31\">climat<span class=\"_ _0\"></span>e risk anal<span class=\"ws0\">-</span></span></span>ysis of its asse<span class=\"_ _0\"></span>ts. Based on curren<span class=\"_ _6\"></span>t knowledge this is deemed t<span class=\"_ _6\"></span>o be less sensitive c<span class=\"_ _0\"></span>ompared to the o<span class=\"_ _0\"></span>ther factors used in the impair<span class=\"ws0\">-</span>ment e<span class=\"_ _6\"></span>valua<span class=\"_ _6\"></span>tion.Based on the abov<span class=\"_ _6\"></span>e assessments, ther<span class=\"_ _0\"></span>e were no impairmen<span class=\"_ _6\"></span>t indicat<span class=\"_ _6\"></span>ors identified r<span class=\"_ _0\"></span>elated t<span class=\"_ _0\"></span>o the fish farming licences or goodwill as of 31 December 2022. All segments ha<span class=\"_ _6\"></span>ve <span class=\"ws1d\">a <span class=\"_ _1\"></span></span>mat<span class=\"_ _6\"></span>erial positive diff<span class=\"_ _0\"></span>erence betw<span class=\"_ _6\"></span>een the calculat<span class=\"_ _6\"></span>ed rec<span class=\"_ _0\"></span>over<span class=\"_ _0\"></span>able value and book value. Sensitivity In c<span class=\"_ _6\"></span>onnection with the impairment t<span class=\"_ _0\"></span>esting of in<span class=\"_ _6\"></span>tangible asse<span class=\"_ _6\"></span>ts, <span class=\"ws3c\">a <span class=\"_ _6\"></span>sen<span class=\"ls0 ws0\">-</span></span>sitivity analysis has been carried out. Sensitivity analysis has been performed f<span class=\"_ _6\"></span>or each of the de<span class=\"_ _6\"></span>fined cash gener<span class=\"_ _6\"></span>ating units.V<span class=\"_ _0\"></span>alue in use is sensitive to changes in the assump<span class=\"_ _6\"></span>tions made, the most importan<span class=\"_ _6\"></span>t of which ar<span class=\"_ _0\"></span>e the discount r<span class=\"_ _0\"></span>ate and EBIT/kg. The table below sho<span class=\"_ _6\"></span>ws the e<span class=\"_ _6\"></span>xten<span class=\"_ _6\"></span>t of which the input fact<span class=\"_ _6\"></span>ors must be changed for the v<span class=\"_ _6\"></span>alue in use to be equal t<span class=\"_ _6\"></span>o the carrying amount o<span class=\"_ _0\"></span>f net assets held by the cash-gener<span class=\"_ _6\"></span>ating unit. Disc<span class=\"_ _6\"></span>ount r<span class=\"_ _6\"></span>ate Cash genera<span class=\"_ _0\"></span>ting unitsafter tax<span class=\"_ _4\"> </span><span class=\"ws99\">EBIT/kg (NOK)</span>Fish Farming Northern Norway<span class=\"_ _134\"> </span>+1.8 %<span class=\"_ _d0\"> </span>-2.9Fish Farming Centr<span class=\"_ _0\"></span>al Norway<span class=\"_ _1a0\"> </span>+5.1 %<span class=\"_ _d0\"> </span>-5.5Icelandic Salmon<span class=\"_ _262\"> </span>+1.3 %<span class=\"_ _d0\"> </span>-4.0",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-34-2": {
   "value": "NOTE 2.1 <span class=\"_ _1d\"> </span> <span class=\"_ _1d\"> </span><span class=\"fsa fc4 ls0\">Busine<span class=\"_ _1\"></span>ss segments</span>Acc<span class=\"_ _0\"></span>ounting policiesOper<span class=\"_ _6\"></span>ating segmen<span class=\"_ _6\"></span>ts are r<span class=\"_ _0\"></span>eported in <span class=\"ws25\">a <span class=\"_ _0\"></span><span class=\"ws26\">manner consis<span class=\"_ _6\"></span>ten<span class=\"_ _6\"></span>t with int<span class=\"_ _0\"></span>ernal<span class=\"_ _1\"></span> </span></span>r<span class=\"_ _6\"></span>eporting to the chie<span class=\"_ _6\"></span>f opera<span class=\"_ _0\"></span>ting decision-maker<span class=\"_ _6\"></span>. The chief oper<span class=\"_ _0\"></span>ating decision-mak<span class=\"_ _6\"></span>er, who is r<span class=\"_ _0\"></span>esponsible for allocating r<span class=\"_ _0\"></span>esources and assess<span class=\"ls0 ws0\">-</span>ing performance o<span class=\"_ _6\"></span>f the oper<span class=\"_ _6\"></span>ating segmen<span class=\"_ _6\"></span>ts, has been identified as the Group managemen<span class=\"_ _0\"></span>t. The Group'<span class=\"_ _c\"></span><span class=\"ws25\">s <span class=\"ws26\">business ar<span class=\"_ _0\"></span>eas comprise o<span class=\"_ _6\"></span>f Fish Farming, Sales &amp; Industry </span></span>and the Group'<span class=\"_ _c\"></span><span class=\"ws25\">s <span class=\"ws26\">oper<span class=\"_ _0\"></span>ations in Iceland which ar<span class=\"_ _6\"></span>e report<span class=\"_ _0\"></span>ed as <span class=\"ws25\">a separ<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>e </span></span></span>unit and ar<span class=\"_ _6\"></span>e defined as <span class=\"ws0\">a </span>separa<span class=\"_ _0\"></span>te segment. In addit<span class=\"_ _6\"></span>on, <span class=\"ws0\">SalMar</span> Ak<span class=\"_ _6\"></span>er Ocean, the Group'<span class=\"_ _c\"></span>s offshor<span class=\"_ _0\"></span>e farmin0efined as a separ<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e segment. Fish farming in Norway is divided in<span class=\"_ _6\"></span>to tw<span class=\"_ _0\"></span>o regions, Fish Farming Cen<span class=\"ws0\">-</span>tr<span class=\"_ _6\"></span>al Norway and Fish Farming Northern Norwa<span class=\"_ _0\"></span>y, which are de<span class=\"_ _0\"></span>fined as separ<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e segments, and ar<span class=\"_ _0\"></span>e report<span class=\"_ _6\"></span>ed and administ<span class=\"_ _6\"></span>ered as such in<span class=\"_ _0\"></span>ter<span class=\"ws0\">-</span>nally. The Gr<span class=\"_ _6\"></span>oup\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws26\">ha<span class=\"_ _6\"></span>tchery oper<span class=\"_ _0\"></span>ations ar<span class=\"_ _6\"></span>e also included in these seg<span class=\"ws0\">-</span></span></span>ments. The oper<span class=\"_ _0\"></span>ating unit Icelandic Salmon, locat<span class=\"_ _6\"></span>ed in Iceland, is <span class=\"ws2b\">a <span class=\"_ _6\"></span>fully </span>int<span class=\"_ _0\"></span>egrat<span class=\"_ _0\"></span>ed aquaculture c<span class=\"_ _6\"></span>ompany<span class=\"_ _6\"></span>, with its own ha<span class=\"_ _6\"></span>tchery<span class=\"_ _6\"></span>, sea farms, <span class=\"_ _1b8\"></span><span class=\"ws0\"> </span>harves<span class=\"_ _6\"></span>ting plant and sales f<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>ce. This segment\u2019<span class=\"_ _0\"></span><span class=\"ws1d\">s <span class=\"_ _37\"></span><span class=\"ws24\">c<span class=\"_ _6\"></span>ombined r<span class=\"_ _6\"></span>esults </span></span>ar<span class=\"_ _6\"></span>e report<span class=\"_ _0\"></span>ed through the business segment Icelandic Salmon. <span class=\"ws0\">SalMar </span>Ak<span class=\"_ _6\"></span>er Ocean, which was formally established in 2021 is pr<span class=\"_ _0\"></span>esent<span class=\"_ _6\"></span>ed as a <span class=\"_ _1\"></span><span class=\"ws24\">separat<span class=\"_ _0\"></span>e reporting segment e<span class=\"_ _0\"></span>ffective fr<span class=\"_ _0\"></span>om 1 January 2022. The </span>figur<span class=\"_ _6\"></span>es from 2021 ha<span class=\"_ _6\"></span>ve been r<span class=\"_ _0\"></span>estat<span class=\"_ _6\"></span>ed accor<span class=\"_ _0\"></span>dingly for c<span class=\"_ _6\"></span>omparison. Group managemen<span class=\"_ _0\"></span>t evalua<span class=\"_ _6\"></span>tes the segmen<span class=\"_ _6\"></span>ts\u2019 performance on the basis of Oper<span class=\"_ _0\"></span>ational EBIT<span class=\"_ _c\"></span>. The c<span class=\"_ _6\"></span>olumn Other/Eliminations includes c<span class=\"_ _6\"></span>osts r<span class=\"_ _0\"></span>elating to shar<span class=\"_ _0\"></span>e-based employ<span class=\"_ _6\"></span>ee c<span class=\"_ _6\"></span>ost, R&amp;<span class=\"ws3b\">D <span class=\"_ _1\"></span></span>cos<span class=\"_ _6\"></span>ts rela<span class=\"_ _0\"></span>ting to jointly oper<span class=\"_ _0\"></span>ated licences and other o<span class=\"_ _0\"></span>verheads not alloca<span class=\"_ _0\"></span>ted to segmen<span class=\"_ _6\"></span>ts. In addition, it includes tr<span class=\"_ _6\"></span>ansaction cos<span class=\"_ _6\"></span>ts from business c<span class=\"_ _0\"></span>ombinations and c<span class=\"_ _6\"></span>osts incurr<span class=\"_ _6\"></span>ed in the settlemen<span class=\"_ _6\"></span>t of allega<span class=\"_ _6\"></span>tions of price c<span class=\"_ _0\"></span>ollusion. Sales betw<span class=\"_ _6\"></span>een segments ar<span class=\"_ _6\"></span>e carried out in acc<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>dance with the arm\u2019<span class=\"_ _0\"></span>s <span class=\"_ _2\"></span><span class=\"wsff\">length principle. When re<span class=\"_ _6\"></span>venues fr<span class=\"_ _6\"></span>om ext<span class=\"_ _0\"></span>ernal parties are </span>r<span class=\"_ _6\"></span>eported t<span class=\"_ _6\"></span>o group managemen<span class=\"_ _0\"></span>t, they are measur<span class=\"_ _0\"></span>ed at the same amount r<span class=\"_ _0\"></span>ecognised in pr<span class=\"_ _6\"></span>ofit and loss. Asse<span class=\"_ _6\"></span>ts and liabilities are no<span class=\"_ _0\"></span>t r<span class=\"_ _6\"></span>eported t<span class=\"_ _6\"></span>o group managemen<span class=\"_ _0\"></span>t at segment le<span class=\"_ _6\"></span>vel. Fish Farming Fish Farming Centr<span class=\"_ _0\"></span>al Northern Icelandic 2022 (NOK 1,000)Norway Norway <span class=\"_ _b1\"> </span>Sales &amp; Industry Salmon <span class=\"_ _1e\"> </span>SalMar Ak<span class=\"_ _0\"></span>er Ocean <span class=\"_ _1e\"> </span>Other/Elimina<span class=\"_ _0\"></span>tions <span class=\"_ _db\"> </span>SalMar Group External oper<span class=\"_ _0\"></span>ating re<span class=\"_ _0\"></span>venue - sale of goods and services<span class=\"_ _95\"> </span>3,317<span class=\"_ _11e\"> </span>50,825<span class=\"_ _64\"> </span>18,429,251<span class=\"_ _68\"> </span>1,586,722<span class=\"_ _52\"> </span>0<span class=\"_ _1b9\"> </span>0<span class=\"_ _30\"> </span>20,070,115Int<span class=\"_ _6\"></span>ernal oper<span class=\"_ _6\"></span>ating r<span class=\"_ _6\"></span>ev<span class=\"_ _6\"></span>enue - sale of goods and services<span class=\"_ _112\"> </span>8,831,134<span class=\"_ _bd\"> </span>4,830,067<span class=\"_ _1a0\"> </span>675,897<span class=\"_ _b9\"> </span>7,402<span class=\"_ _52\"> </span>0<span class=\"_ _25\"> </span>-14,344,500<span class=\"_ _55\"> </span>0T<span class=\"_ _6\"></span>O<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>AL re<span class=\"_ _0\"></span>venues from c<span class=\"_ _0\"></span>ontracts with cus<span class=\"_ _6\"></span>tomers<span class=\"_ _39\"> </span>8,834,451<span class=\"_ _73\"> </span>4,880,892<span class=\"_ _187\"> </span>19,105,148<span class=\"_ _101\"> </span>1,594,124<span class=\"_ _1b9\"> </span>0<span class=\"_ _ad\"> </span>-14,344,500<span class=\"_ _ab\"> </span>20,070,115Compensa<span class=\"_ _6\"></span>tion<span class=\"_ _1ba\"> </span>3,901<span class=\"_ _4f\"> </span>0<span class=\"_ _52\"> </span>0<span class=\"_ _39\"> </span>0<span class=\"_ _4f\"> </span>32,460<span class=\"_ _1bb\"> </span>10<span class=\"_ _15a\"> </span>36,371Other opera<span class=\"_ _0\"></span>ting rev<span class=\"_ _6\"></span>enues<span class=\"_ _f2\"> </span>33,971<span class=\"_ _64\"> </span>2,231<span class=\"_ _17\"> </span>36,267<span class=\"_ _b9\"> </span>1,052<span class=\"_ _52\"> </span>0<span class=\"_ _1bc\"> </span>-21,728<span class=\"_ _15a\"> </span>51,793T<span class=\"_ _c\"></span>otal oper<span class=\"_ _6\"></span>ating r<span class=\"_ _6\"></span>ev<span class=\"_ _6\"></span>enues<span class=\"_ _195\"> </span>8,872,323<span class=\"_ _73\"> </span>4,883,123<span class=\"_ _187\"> </span>19,141,415<span class=\"_ _101\"> </span>1,595,176<span class=\"_ _1bd\"> </span>32,460<span class=\"_ _112\"> </span>-14,366,219<span class=\"_ _ab\"> </span>20,158,279Deprecia<span class=\"_ _0\"></span>tion and amortisation<span class=\"_ _1be\"> </span>480,084<span class=\"_ _ba\"> </span>186,472<span class=\"_ _7d\"> </span>176,278<span class=\"_ _10f\"> </span>75,472<span class=\"_ _4f\"> </span>72,420<span class=\"_ _4f\"> </span>10,328<span class=\"_ _af\"> </span>1,001,053Write-do<span class=\"_ _6\"></span>wns<span class=\"_ _f5\"> </span>2,788<span class=\"_ _1bf\"> </span>0<span class=\"_ _1c0\"> </span>213<span class=\"_ _13c\"> </span>0<span class=\"_ _17\"> </span>33,641<span class=\"_ _52\"> </span>0<span class=\"_ _15a\"> </span>36,642Other opera<span class=\"_ _0\"></span>ting expenses<span class=\"_ _1c1\"> </span>4,790,235<span class=\"_ _bd\"> </span>2,170,897<span class=\"_ _64\"> </span>20,251,179<span class=\"_ _7e\"> </span>1,153,761<span class=\"_ _4f\"> </span>81,167<span class=\"_ _25\"> </span>-13,791,227<span class=\"_ _76\"> </span>14,656,013Opera<span class=\"_ _0\"></span>tional EBIT<span class=\"_ _1c2\"> </span>3,599,217<span class=\"_ _73\"> </span>2,525,754<span class=\"_ _64\"> </span>-1,286,255<span class=\"_ _8c\"> </span>365,943<span class=\"_ _39\"> </span>-154,769<span class=\"_ _13c\"> </span>-585,319<span class=\"_ _b6\"> </span>4,464,571Production tax<span class=\"_ _1c3\"> </span>-85,232Onerous c<span class=\"_ _0\"></span>ontracts<span class=\"_ _1c4\"> </span>126,330Fair value adjus<span class=\"_ _6\"></span>tments<span class=\"_ _1c5\"> </span>515,887Fair value adjus<span class=\"_ _6\"></span>tment included in c<span class=\"_ _6\"></span>ost o<span class=\"_ _6\"></span>f goods sold due to business c<span class=\"_ _0\"></span>ombination<span class=\"_ _1c6\"> </span>-283,398Opera<span class=\"_ _0\"></span>ting profit/loss<span class=\"_ _1c7\"> </span>4,738,158Income fr<span class=\"_ _0\"></span>om inves<span class=\"_ _6\"></span>tments in associa<span class=\"_ _6\"></span>tes and join<span class=\"_ _6\"></span>t ven<span class=\"_ _6\"></span>ture<span class=\"_ _1c8\"> </span>66,432Net financial it<span class=\"_ _6\"></span>ems<span class=\"_ _1c9\"> </span>-242,558Pro<span class=\"_ _6\"></span>fit bef<span class=\"_ _0\"></span>ore tax<span class=\"_ _1ca\"> </span>4,562,032Ta<span class=\"_ _37\"></span>x<span class=\"_ _1cb\"> </span><span class=\"ls0 ws0\">953,996</span>Net pr<span class=\"_ _0\"></span>ofit for the y<span class=\"_ _6\"></span>ear<span class=\"_ _1cc\"> </span>3,608,036Inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>ts in PP&amp;E<span class=\"_ _19d\"> </span>1,291,718<span class=\"_ _ba\"> </span>244,919<span class=\"_ _7d\"> </span>280,340<span class=\"_ _a4\"> </span>168,200<span class=\"_ _1a0\"> </span>265,565<span class=\"_ _4f\"> </span>14,265<span class=\"_ _af\"> </span>2,265,008Inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>ts in PP&amp;E through business c<span class=\"_ _0\"></span>ombinations<span class=\"_ _9e\"> </span>999,317<span class=\"_ _bd\"> </span>1,121,628<span class=\"_ _1a0\"> </span>163,367<span class=\"_ _a4\"> </span>195,909<span class=\"_ _1b9\"> </span>0<span class=\"_ _4f\"> </span>99,259<span class=\"_ _af\"> </span>2,579,479Inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>ts in right-t<span class=\"_ _6\"></span>o-use assets<span class=\"_ _1cd\"> </span>49,107<span class=\"_ _11e\"> </span>56,313<span class=\"_ _4d\"> </span>5,220<span class=\"_ _5b\"> </span>28,148<span class=\"_ _50\"> </span>3,509<span class=\"_ _52\"> </span>0<span class=\"_ _8b\"> </span>142,296Inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>ts in right-t<span class=\"_ _6\"></span>o-use assets 163,499<span class=\"_ _ba\"> </span>270,558<span class=\"_ _4f\"> </span>40,094<span class=\"_ _13c\"> </span>0<span class=\"_ _1b9\"> </span>0<span class=\"_ _4f\"> </span>72,753<span class=\"_ _33\"> </span>546,905through business c<span class=\"_ _0\"></span>ombinationsInv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>ts in licences<span class=\"_ _18d\"> </span>50,000<span class=\"_ _4f\"> </span>0<span class=\"_ _52\"> </span>0<span class=\"_ _b9\"> </span>2,812<span class=\"_ _1b9\"> </span>0<span class=\"_ _52\"> </span>0<span class=\"_ _15a\"> </span>52,812Inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>ts in licenses through business c<span class=\"_ _0\"></span>ombinations<span class=\"_ _b6\"> </span>2,968,852<span class=\"_ _d4\"> </span>4,293,183<span class=\"_ _52\"> </span>0<span class=\"_ _b9\"> </span>3,857<span class=\"_ _1b9\"> </span>0<span class=\"_ _52\"> </span>0<span class=\"_ _b\"> </span>7,265,892Fish Farming Fish Farming Centr<span class=\"_ _0\"></span>al Northern Icelandic 2021 (NOK 1,000)Norway Norway <span class=\"_ _b1\"> </span>Sales &amp; Industry Salmon <span class=\"_ _8\"> </span>SalMar Aker Ocean *) <span class=\"_ _4\"> </span>Other/Elimina<span class=\"_ _6\"></span>tions *) <span class=\"_ _db\"> </span>SalMar Group External oper<span class=\"_ _0\"></span>ating re<span class=\"_ _0\"></span>venue - sale of goods and services<span class=\"_ _34\"> </span>18,590<span class=\"_ _11e\"> </span>74,096<span class=\"_ _64\"> </span>13,996,658<span class=\"_ _a4\"> </span>882,644<span class=\"_ _52\"> </span>0<span class=\"_ _1b9\"> </span>0<span class=\"_ _76\"> </span>14,971,988Int<span class=\"_ _6\"></span>ernal oper<span class=\"_ _6\"></span>ating r<span class=\"_ _6\"></span>ev<span class=\"_ _6\"></span>enue - sale of goods and services<span class=\"_ _112\"> </span>6,489,897<span class=\"_ _bd\"> </span>3,265,327<span class=\"_ _1a0\"> </span>377,178<span class=\"_ _61\"> </span>34,665<span class=\"_ _52\"> </span>0<span class=\"_ _25\"> </span>-10,167,067<span class=\"_ _55\"> </span>0T<span class=\"_ _6\"></span>O<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>AL re<span class=\"_ _0\"></span>venues from c<span class=\"_ _0\"></span>ontracts with cus<span class=\"_ _6\"></span>tomers<span class=\"_ _39\"> </span>6,508,487<span class=\"_ _73\"> </span>3,339,423<span class=\"_ _187\"> </span>14,373,836<span class=\"_ _8c\"> </span>917,310<span class=\"_ _1b9\"> </span>0<span class=\"_ _112\"> </span>-10,167,067<span class=\"_ _ab\"> </span>14,971,988Compensa<span class=\"_ _6\"></span>tion<span class=\"_ _1ba\"> </span>7,636<span class=\"_ _4f\"> </span>0<span class=\"_ _52\"> </span>0<span class=\"_ _39\"> </span>0<span class=\"_ _52\"> </span>0<span class=\"_ _1b9\"> </span>0<span class=\"_ _1ce\"> </span>7,636Other opera<span class=\"_ _0\"></span>ting rev<span class=\"_ _6\"></span>enues<span class=\"_ _f2\"> </span>25,800<span class=\"_ _64\"> </span>3,210<span class=\"_ _17\"> </span>32,591<span class=\"_ _b9\"> </span>1,539<span class=\"_ _52\"> </span>0<span class=\"_ _4d\"> </span>1,180<span class=\"_ _15a\"> </span>64,320T<span class=\"_ _c\"></span>otal oper<span class=\"_ _6\"></span>ating r<span class=\"_ _6\"></span>ev<span class=\"_ _6\"></span>enues<span class=\"_ _195\"> </span>6,541,923<span class=\"_ _73\"> </span>3,342,633<span class=\"_ _187\"> </span>14,406,427<span class=\"_ _8c\"> </span>918,848<span class=\"_ _1b9\"> </span>0<span class=\"_ _ad\"> </span>-10,165,887<span class=\"_ _ab\"> </span>15,043,945Deprecia<span class=\"_ _0\"></span>tion and amortisation<span class=\"_ _1be\"> </span>427,431<span class=\"_ _ba\"> </span>148,288<span class=\"_ _4f\"> </span>85,095<span class=\"_ _61\"> </span>59,853<span class=\"_ _4f\"> </span>78,358<span class=\"_ _4d\"> </span>4,110<span class=\"_ _33\"> </span>803,136Write-do<span class=\"_ _6\"></span>wns<span class=\"_ _f5\"> </span>3,013<span class=\"_ _1bf\"> </span>0<span class=\"_ _1b9\"> </span>0<span class=\"_ _13c\"> </span>0<span class=\"_ _52\"> </span>0<span class=\"_ _1c0\"> </span>531<span class=\"_ _e6\"> </span>3,544Other opera<span class=\"_ _0\"></span>ting expenses<span class=\"_ _1c1\"> </span>3,992,979<span class=\"_ _bd\"> </span>1,951,839<span class=\"_ _64\"> </span>14,473,395<span class=\"_ _a4\"> </span>784,989<span class=\"_ _17\"> </span>73,787<span class=\"_ _8b\"> </span>-9,966,720<span class=\"_ _30\"> </span>11,310,268Opera<span class=\"_ _0\"></span>tional EBIT<span class=\"_ _1c2\"> </span>2,118,499<span class=\"_ _73\"> </span>1,242,506<span class=\"_ _13c\"> </span>-152,063<span class=\"_ _bd\"> </span>74,007<span class=\"_ _13c\"> </span>-152,145<span class=\"_ _39\"> </span>-203,808<span class=\"_ _1cf\"> </span>2,926,996Production tax<span class=\"_ _1c3\"> </span>-71,601Onerous c<span class=\"_ _0\"></span>ontracts<span class=\"_ _1d0\"> </span>-180,970Fair value adjus<span class=\"_ _6\"></span>tments<span class=\"_ _1c5\"> </span>776,543Opera<span class=\"_ _0\"></span>ting profit/loss<span class=\"_ _1c7\"> </span>3,450,968Income fr<span class=\"_ _0\"></span>om inves<span class=\"_ _6\"></span>tments in associa<span class=\"_ _6\"></span>tes and join<span class=\"_ _6\"></span>t ven<span class=\"_ _6\"></span>ture<span class=\"_ _1c8\"> </span>94,879Net financial it<span class=\"_ _6\"></span>ems<span class=\"_ _1c9\"> </span>-158,905Pro<span class=\"_ _6\"></span>fit bef<span class=\"_ _0\"></span>ore tax<span class=\"_ _1ca\"> </span>3,386,942Ta<span class=\"_ _37\"></span>x<span class=\"_ _1cb\"> </span><span class=\"ls0 ws0\">718,822</span>Net pr<span class=\"_ _0\"></span>ofit for the y<span class=\"_ _6\"></span>ear<span class=\"_ _1cc\"> </span>2,668,120Inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>ts in PP&amp;E<span class=\"_ _4c\"> </span>806,668<span class=\"_ _b9\"> </span>568,685<span class=\"_ _1a0\"> </span>611,178<span class=\"_ _a4\"> </span>135,540<span class=\"_ _170\"> </span>38<span class=\"_ _98\"> </span>4,081<span class=\"_ _b\"> </span>2,126,190Inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>ts in right-t<span class=\"_ _6\"></span>o-use assets<span class=\"_ _18b\"> </span>145,475<span class=\"_ _4f\"> </span>0<span class=\"_ _52\"> </span>0<span class=\"_ _10f\"> </span>39,143<span class=\"_ _52\"> </span>0<span class=\"_ _1b9\"> </span>0<span class=\"_ _33\"> </span>184,618Inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>ts in licences<span class=\"_ _198\"> </span>0<span class=\"_ _4f\"> </span>0<span class=\"_ _1b9\"> </span>0<span class=\"_ _30\"> </span>4,392<span class=\"_ _1b9\"> </span>0<span class=\"_ _1b9\"> </span>0<span class=\"_ _1ce\"> </span>4,392Inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>ts in licenses through business c<span class=\"_ _0\"></span>ombinations<span class=\"_ _b6\"> </span>1,370,000<span class=\"_ _17\"> </span>0<span class=\"_ _52\"> </span>0<span class=\"_ _b9\"> </span>5,580<span class=\"_ _1b9\"> </span>0<span class=\"_ _52\"> </span>0<span class=\"_ _b\"> </span>1,375,580*) Res<span class=\"_ _6\"></span>tat<span class=\"_ _6\"></span>ed to r<span class=\"_ _0\"></span>eflect new segment SalMar Ak<span class=\"_ _0\"></span>er Ocean",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-35-4": {
   "value": "Acc<span class=\"_ _0\"></span>ounting policiesOper<span class=\"_ _6\"></span>ating segmen<span class=\"_ _6\"></span>ts are r<span class=\"_ _0\"></span>eported in <span class=\"ws25\">a <span class=\"_ _0\"></span><span class=\"ws26\">manner consis<span class=\"_ _6\"></span>ten<span class=\"_ _6\"></span>t with int<span class=\"_ _0\"></span>ernal<span class=\"_ _1\"></span> </span></span>r<span class=\"_ _6\"></span>eporting to the chie<span class=\"_ _6\"></span>f opera<span class=\"_ _0\"></span>ting decision-maker<span class=\"_ _6\"></span>. The chief oper<span class=\"_ _0\"></span>ating decision-mak<span class=\"_ _6\"></span>er, who is r<span class=\"_ _0\"></span>esponsible for allocating r<span class=\"_ _0\"></span>esources and assess<span class=\"ls0 ws0\">-</span>ing performance o<span class=\"_ _6\"></span>f the oper<span class=\"_ _6\"></span>ating segmen<span class=\"_ _6\"></span>ts, has been identified as the Group managemen<span class=\"_ _0\"></span>t. The Group'<span class=\"_ _c\"></span><span class=\"ws25\">s <span class=\"ws26\">business ar<span class=\"_ _0\"></span>eas comprise o<span class=\"_ _6\"></span>f Fish Farming, Sales &amp; Industry </span></span>and the Group'<span class=\"_ _c\"></span><span class=\"ws25\">s <span class=\"ws26\">oper<span class=\"_ _0\"></span>ations in Iceland which ar<span class=\"_ _6\"></span>e report<span class=\"_ _0\"></span>ed as <span class=\"ws25\">a separ<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>e </span></span></span>unit and ar<span class=\"_ _6\"></span>e defined as <span class=\"ws0\">a </span>separa<span class=\"_ _0\"></span>te segment. In addit<span class=\"_ _6\"></span>on, <span class=\"ws0\">SalMar</span> Ak<span class=\"_ _6\"></span>er Ocean, the Group'<span class=\"_ _c\"></span>s offshor<span class=\"_ _0\"></span>e farmin0efined as a separ<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e segment. Fish farming in Norway is divided in<span class=\"_ _6\"></span>to tw<span class=\"_ _0\"></span>o regions, Fish Farming Cen<span class=\"ws0\">-</span>tr<span class=\"_ _6\"></span>al Norway and Fish Farming Northern Norwa<span class=\"_ _0\"></span>y, which are de<span class=\"_ _0\"></span>fined as separ<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e segments, and ar<span class=\"_ _0\"></span>e report<span class=\"_ _6\"></span>ed and administ<span class=\"_ _6\"></span>ered as such in<span class=\"_ _0\"></span>ter<span class=\"ws0\">-</span>nally. The Gr<span class=\"_ _6\"></span>oup\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws26\">ha<span class=\"_ _6\"></span>tchery oper<span class=\"_ _0\"></span>ations ar<span class=\"_ _6\"></span>e also included in these seg<span class=\"ws0\">-</span></span></span>ments. The oper<span class=\"_ _0\"></span>ating unit Icelandic Salmon, locat<span class=\"_ _6\"></span>ed in Iceland, is <span class=\"ws2b\">a <span class=\"_ _6\"></span>fully </span>int<span class=\"_ _0\"></span>egrat<span class=\"_ _0\"></span>ed aquaculture c<span class=\"_ _6\"></span>ompany<span class=\"_ _6\"></span>, with its own ha<span class=\"_ _6\"></span>tchery<span class=\"_ _6\"></span>, sea farms, <span class=\"_ _1b8\"></span><span class=\"ws0\"> </span>harves<span class=\"_ _6\"></span>ting plant and sales f<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>ce. This segment\u2019<span class=\"_ _0\"></span><span class=\"ws1d\">s <span class=\"_ _37\"></span><span class=\"ws24\">c<span class=\"_ _6\"></span>ombined r<span class=\"_ _6\"></span>esults </span></span>ar<span class=\"_ _6\"></span>e report<span class=\"_ _0\"></span>ed through the business segment Icelandic Salmon. <span class=\"ws0\">SalMar </span>Ak<span class=\"_ _6\"></span>er Ocean, which was formally established in 2021 is pr<span class=\"_ _0\"></span>esent<span class=\"_ _6\"></span>ed as a <span class=\"_ _1\"></span><span class=\"ws24\">separat<span class=\"_ _0\"></span>e reporting segment e<span class=\"_ _0\"></span>ffective fr<span class=\"_ _0\"></span>om 1 January 2022. The </span>figur<span class=\"_ _6\"></span>es from 2021 ha<span class=\"_ _6\"></span>ve been r<span class=\"_ _0\"></span>estat<span class=\"_ _6\"></span>ed accor<span class=\"_ _0\"></span>dingly for c<span class=\"_ _6\"></span>omparison. Group managemen<span class=\"_ _0\"></span>t evalua<span class=\"_ _6\"></span>tes the segmen<span class=\"_ _6\"></span>ts\u2019 performance on the basis of Oper<span class=\"_ _0\"></span>ational EBIT<span class=\"_ _c\"></span>. The c<span class=\"_ _6\"></span>olumn Other/Eliminations includes c<span class=\"_ _6\"></span>osts r<span class=\"_ _0\"></span>elating to shar<span class=\"_ _0\"></span>e-based employ<span class=\"_ _6\"></span>ee c<span class=\"_ _6\"></span>ost, R&amp;<span class=\"ws3b\">D <span class=\"_ _1\"></span></span>cos<span class=\"_ _6\"></span>ts rela<span class=\"_ _0\"></span>ting to jointly oper<span class=\"_ _0\"></span>ated licences and other o<span class=\"_ _0\"></span>verheads not alloca<span class=\"_ _0\"></span>ted to segmen<span class=\"_ _6\"></span>ts. In addition, it includes tr<span class=\"_ _6\"></span>ansaction cos<span class=\"_ _6\"></span>ts from business c<span class=\"_ _0\"></span>ombinations and c<span class=\"_ _6\"></span>osts incurr<span class=\"_ _6\"></span>ed in the settlemen<span class=\"_ _6\"></span>t of allega<span class=\"_ _6\"></span>tions of price c<span class=\"_ _0\"></span>ollusion. Sales betw<span class=\"_ _6\"></span>een segments ar<span class=\"_ _6\"></span>e carried out in acc<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>dance with the arm\u2019<span class=\"_ _0\"></span>s <span class=\"_ _2\"></span><span class=\"wsff\">length principle. When re<span class=\"_ _6\"></span>venues fr<span class=\"_ _6\"></span>om ext<span class=\"_ _0\"></span>ernal parties are </span>r<span class=\"_ _6\"></span>eported t<span class=\"_ _6\"></span>o group managemen<span class=\"_ _0\"></span>t, they are measur<span class=\"_ _0\"></span>ed at the same amount r<span class=\"_ _0\"></span>ecognised in pr<span class=\"_ _6\"></span>ofit and loss. Asse<span class=\"_ _6\"></span>ts and liabilities are no<span class=\"_ _0\"></span>t r<span class=\"_ _6\"></span>eported t<span class=\"_ _6\"></span>o group managemen<span class=\"_ _0\"></span>t at segment le<span class=\"_ _6\"></span>vel. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-39-2": {
   "value": "NOTE 2.2 <span class=\"_ _1d\"> </span> <span class=\"_ _38\"> </span><span class=\"fsa fc4 ls0\">Rev<span class=\"_ _0\"></span>enues from contracts with customers and material customers</span>Acc<span class=\"_ _0\"></span>ounting policiesInc<span class=\"_ _6\"></span>ome from the sale o<span class=\"_ _6\"></span>f goods comes mainly fr<span class=\"_ _0\"></span>om the sale of fr<span class=\"_ _6\"></span>esh whole A<span class=\"_ _0\"></span>tlantic salmon and <span class=\"ws2b\">a <span class=\"_ _0\"></span><span class=\"ws22\">wide selection of fresh and fr<span class=\"_ _0\"></span>ozen salmon </span></span>products, either on spo<span class=\"_ _0\"></span>t sales or from c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts. Income from the<span class=\"_ _6\"></span> sale of services mainly r<span class=\"_ _0\"></span>elates t<span class=\"_ _0\"></span>o the sale of harves<span class=\"_ _6\"></span>ting services. Re<span class=\"_ _6\"></span>venue is r<span class=\"_ _0\"></span>ecognized when c<span class=\"_ _0\"></span>ontrol o<span class=\"_ _0\"></span>f the goods is transf<span class=\"_ _0\"></span>erred t<span class=\"_ _6\"></span>o the cust<span class=\"_ _6\"></span>omer at an amoun<span class=\"_ _6\"></span>t that r<span class=\"_ _0\"></span>eflects the consider<span class=\"_ _0\"></span>ation to which the group e<span class=\"_ _0\"></span>xpects to be entitled in e<span class=\"_ _0\"></span>xchange f<span class=\"_ _6\"></span>or these goods. This is typically when the goods ar<span class=\"_ _6\"></span>e picked up by the carrier or on deliv<span class=\"_ _6\"></span>ery to a <span class=\"ws35\">terminal or the cust<span class=\"_ _6\"></span>omer<span class=\"_ _6\"></span>. This depends on the delivery c<span class=\"_ _6\"></span>onditions </span>and varies fr<span class=\"_ _0\"></span>om customer to cus<span class=\"_ _0\"></span>tomer. The normal cr<span class=\"_ _0\"></span>edit period is 30 days ne<span class=\"_ _0\"></span>t. Income fr<span class=\"_ _6\"></span>om harves<span class=\"_ _6\"></span>ting services is r<span class=\"_ _6\"></span>ecogniz<span class=\"_ _0\"></span>ed as income as the services ar<span class=\"_ _6\"></span>e pro<span class=\"_ _6\"></span>vided.For further de<span class=\"_ _6\"></span>tails, see Not<span class=\"_ _0\"></span>e 2.1 for opera<span class=\"_ _6\"></span>ting r<span class=\"_ _6\"></span>ev<span class=\"_ _6\"></span>enues rela<span class=\"_ _0\"></span>ting to the Group'<span class=\"_ _c\"></span>s business segments.Specification o<span class=\"_ _6\"></span>f re<span class=\"_ _0\"></span>venues (NOK 1,000):<span class=\"_ _41\"> </span>2022<span class=\"_ _1cf\"> </span>2021Sale of goods<span class=\"_ _1d1\"> </span>19,800,190<span class=\"_ _5c\"> </span>14,775,608Sale of services<span class=\"_ _2a\"> </span>269,925<span class=\"_ _bd\"> </span>196,380T<span class=\"_ _c\"></span>otal re<span class=\"_ _0\"></span>venues from 20,070,115<span class=\"_ _c4\"> </span>14,971,988c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts with customersNo individual cust<span class=\"_ _6\"></span>omers hav<span class=\"_ _6\"></span>e accoun<span class=\"_ _0\"></span>ted for mor<span class=\"_ _0\"></span>e than 10 per cent of the Gr<span class=\"_ _0\"></span>oup'<span class=\"_ _6\"></span>s r<span class=\"_ _6\"></span>ev<span class=\"_ _6\"></span>enue in the past two y<span class=\"_ _0\"></span>ears. Specification o<span class=\"_ _6\"></span>f the Group\u2019s r<span class=\"_ _0\"></span>evenues by geogr<span class=\"_ _6\"></span>aphic mark<span class=\"_ _6\"></span>et (NOK 1,000):<span class=\"_ _100\"> </span>2022<span class=\"_ _95\"> </span>%<span class=\"_ _b6\"> </span>2021<span class=\"_ _95\"> </span>%Asia<span class=\"_ _1d2\"> </span>4,729,240<span class=\"_ _ba\"> </span>23.6 %<span class=\"_ _fe\"> </span>3,633,758<span class=\"_ _b9\"> </span>24.3 %USA/ Canada<span class=\"_ _1d3\"> </span>4,155,643<span class=\"_ _ba\"> </span>20.7 %<span class=\"_ _fe\"> </span>3,043,322<span class=\"_ _b9\"> </span>20.3 %Europe, e<span class=\"_ _0\"></span>x. Norway<span class=\"_ _78\"> </span>8,369,116<span class=\"_ _ba\"> </span>41.7 %<span class=\"_ _fe\"> </span>5,660,564<span class=\"_ _b9\"> </span>37.8 %Norway<span class=\"_ _14c\"> </span>2,269,477<span class=\"_ _ba\"> </span>11.3 %<span class=\"_ _fe\"> </span>2,436,668<span class=\"_ _ba\"> </span>16.3 %Other<span class=\"_ _1a7\"> </span>546,638<span class=\"_ _129\"> </span>2.7 %<span class=\"_ _d4\"> </span>197,676<span class=\"_ _129\"> </span>1.3 %T<span class=\"_ _c\"></span>otal Re<span class=\"_ _0\"></span>venues from c<span class=\"_ _0\"></span>ontracts with cus<span class=\"_ _6\"></span>tomers<span class=\"_ _1cd\"> </span>20,070,115<span class=\"_ _d4\"> </span>100.0 %<span class=\"_ _c4\"> </span>14,971,988<span class=\"_ _d4\"> </span>100.0 %Specification o<span class=\"_ _6\"></span>f the Group\u2019s r<span class=\"_ _0\"></span>evenues by curr<span class=\"_ _6\"></span>ency (NOK 1,000):<span class=\"_ _194\"> </span>2022<span class=\"_ _95\"> </span>%<span class=\"_ _1cf\"> </span>2021<span class=\"_ _95\"> </span>%NOK<span class=\"_ _1d4\"> </span>4,318,522<span class=\"_ _ba\"> </span>21.5 %<span class=\"_ _fe\"> </span>3,886,962<span class=\"_ _b9\"> </span>26.0 %JPY<span class=\"_ _1d5\"> </span>1,046,147<span class=\"_ _129\"> </span>5.2 %<span class=\"_ _d4\"> </span>835,185<span class=\"_ _129\"> </span>5.6 %GBP<span class=\"_ _1d6\"> </span>253,989<span class=\"_ _129\"> </span>1.3 %<span class=\"_ _d4\"> </span>122,535<span class=\"_ _129\"> </span>0.8 %USD<span class=\"_ _180\"> </span>7,371,387<span class=\"_ _b9\"> </span>36.7 %<span class=\"_ _69\"> </span>5,256,281<span class=\"_ _b9\"> </span>35.1 %EUR<span class=\"_ _180\"> </span>6,315,563<span class=\"_ _b9\"> </span>31.5 %<span class=\"_ _69\"> </span>4,238,755<span class=\"_ _b9\"> </span>28.3 %SEK<span class=\"_ _166\"> </span>310,512<span class=\"_ _11e\"> </span>1.5 %<span class=\"_ _bd\"> </span>261,451<span class=\"_ _129\"> </span>1.7 %KRW<span class=\"_ _1d7\"> </span><span class=\"ls0 ws0\">67,651<span class=\"_ _129\"> </span>0.3 %<span class=\"_ _62\"> </span>61,158<span class=\"_ _129\"> </span>0.4 %</span>CAD<span class=\"_ _1d8\"> </span>347,875<span class=\"_ _129\"> </span>1.7 %<span class=\"_ _d4\"> </span>310,149<span class=\"_ _129\"> </span>2.1 %CHF<span class=\"_ _1d9\"> </span>2,167<span class=\"_ _129\"> </span>0.0 %<span class=\"_ _7c\"> </span>0<span class=\"_ _129\"> </span>0.0 %ISK<span class=\"_ _17e\"> </span>36,301<span class=\"_ _11e\"> </span>0.2 %<span class=\"_ _80\"> </span>-488<span class=\"_ _11e\"> </span>0.0 %T<span class=\"_ _c\"></span>otal Re<span class=\"_ _0\"></span>venues from c<span class=\"_ _0\"></span>ontracts with cus<span class=\"_ _6\"></span>tomers<span class=\"_ _1cd\"> </span>20,070,115<span class=\"_ _d4\"> </span>100.0 %<span class=\"_ _c4\"> </span>14,971,988<span class=\"_ _d4\"> </span>100.0 %",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-39-3": {
   "value": "NOTE 2.2 <span class=\"_ _1d\"> </span> <span class=\"_ _38\"> </span><span class=\"fsa fc4 ls0\">Rev<span class=\"_ _0\"></span>enues from contracts with customers and material customers</span>Acc<span class=\"_ _0\"></span>ounting policiesInc<span class=\"_ _6\"></span>ome from the sale o<span class=\"_ _6\"></span>f goods comes mainly fr<span class=\"_ _0\"></span>om the sale of fr<span class=\"_ _6\"></span>esh whole A<span class=\"_ _0\"></span>tlantic salmon and <span class=\"ws2b\">a <span class=\"_ _0\"></span><span class=\"ws22\">wide selection of fresh and fr<span class=\"_ _0\"></span>ozen salmon </span></span>products, either on spo<span class=\"_ _0\"></span>t sales or from c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts. Income from the<span class=\"_ _6\"></span> sale of services mainly r<span class=\"_ _0\"></span>elates t<span class=\"_ _0\"></span>o the sale of harves<span class=\"_ _6\"></span>ting services. Re<span class=\"_ _6\"></span>venue is r<span class=\"_ _0\"></span>ecognized when c<span class=\"_ _0\"></span>ontrol o<span class=\"_ _0\"></span>f the goods is transf<span class=\"_ _0\"></span>erred t<span class=\"_ _6\"></span>o the cust<span class=\"_ _6\"></span>omer at an amoun<span class=\"_ _6\"></span>t that r<span class=\"_ _0\"></span>eflects the consider<span class=\"_ _0\"></span>ation to which the group e<span class=\"_ _0\"></span>xpects to be entitled in e<span class=\"_ _0\"></span>xchange f<span class=\"_ _6\"></span>or these goods. This is typically when the goods ar<span class=\"_ _6\"></span>e picked up by the carrier or on deliv<span class=\"_ _6\"></span>ery to a <span class=\"ws35\">terminal or the cust<span class=\"_ _6\"></span>omer<span class=\"_ _6\"></span>. This depends on the delivery c<span class=\"_ _6\"></span>onditions </span>and varies fr<span class=\"_ _0\"></span>om customer to cus<span class=\"_ _0\"></span>tomer. The normal cr<span class=\"_ _0\"></span>edit period is 30 days ne<span class=\"_ _0\"></span>t. Income fr<span class=\"_ _6\"></span>om harves<span class=\"_ _6\"></span>ting services is r<span class=\"_ _6\"></span>ecogniz<span class=\"_ _0\"></span>ed as income as the services ar<span class=\"_ _6\"></span>e pro<span class=\"_ _6\"></span>vided.For further de<span class=\"_ _6\"></span>tails, see Not<span class=\"_ _0\"></span>e 2.1 for opera<span class=\"_ _6\"></span>ting r<span class=\"_ _6\"></span>ev<span class=\"_ _6\"></span>enues rela<span class=\"_ _0\"></span>ting to the Group'<span class=\"_ _c\"></span>s business segments.Specification o<span class=\"_ _6\"></span>f re<span class=\"_ _0\"></span>venues (NOK 1,000):<span class=\"_ _41\"> </span>2022<span class=\"_ _1cf\"> </span>2021Sale of goods<span class=\"_ _1d1\"> </span>19,800,190<span class=\"_ _5c\"> </span>14,775,608Sale of services<span class=\"_ _2a\"> </span>269,925<span class=\"_ _bd\"> </span>196,380T<span class=\"_ _c\"></span>otal re<span class=\"_ _0\"></span>venues from 20,070,115<span class=\"_ _c4\"> </span>14,971,988c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts with customersNo individual cust<span class=\"_ _6\"></span>omers hav<span class=\"_ _6\"></span>e accoun<span class=\"_ _0\"></span>ted for mor<span class=\"_ _0\"></span>e than 10 per cent of the Gr<span class=\"_ _0\"></span>oup'<span class=\"_ _6\"></span>s r<span class=\"_ _6\"></span>ev<span class=\"_ _6\"></span>enue in the past two y<span class=\"_ _0\"></span>ears. Specification o<span class=\"_ _6\"></span>f the Group\u2019s r<span class=\"_ _0\"></span>evenues by geogr<span class=\"_ _6\"></span>aphic mark<span class=\"_ _6\"></span>et (NOK 1,000):<span class=\"_ _100\"> </span>2022<span class=\"_ _95\"> </span>%<span class=\"_ _b6\"> </span>2021<span class=\"_ _95\"> </span>%Asia<span class=\"_ _1d2\"> </span>4,729,240<span class=\"_ _ba\"> </span>23.6 %<span class=\"_ _fe\"> </span>3,633,758<span class=\"_ _b9\"> </span>24.3 %USA/ Canada<span class=\"_ _1d3\"> </span>4,155,643<span class=\"_ _ba\"> </span>20.7 %<span class=\"_ _fe\"> </span>3,043,322<span class=\"_ _b9\"> </span>20.3 %Europe, e<span class=\"_ _0\"></span>x. Norway<span class=\"_ _78\"> </span>8,369,116<span class=\"_ _ba\"> </span>41.7 %<span class=\"_ _fe\"> </span>5,660,564<span class=\"_ _b9\"> </span>37.8 %Norway<span class=\"_ _14c\"> </span>2,269,477<span class=\"_ _ba\"> </span>11.3 %<span class=\"_ _fe\"> </span>2,436,668<span class=\"_ _ba\"> </span>16.3 %Other<span class=\"_ _1a7\"> </span>546,638<span class=\"_ _129\"> </span>2.7 %<span class=\"_ _d4\"> </span>197,676<span class=\"_ _129\"> </span>1.3 %T<span class=\"_ _c\"></span>otal Re<span class=\"_ _0\"></span>venues from c<span class=\"_ _0\"></span>ontracts with cus<span class=\"_ _6\"></span>tomers<span class=\"_ _1cd\"> </span>20,070,115<span class=\"_ _d4\"> </span>100.0 %<span class=\"_ _c4\"> </span>14,971,988<span class=\"_ _d4\"> </span>100.0 %Specification o<span class=\"_ _6\"></span>f the Group\u2019s r<span class=\"_ _0\"></span>evenues by curr<span class=\"_ _6\"></span>ency (NOK 1,000):<span class=\"_ _194\"> </span>2022<span class=\"_ _95\"> </span>%<span class=\"_ _1cf\"> </span>2021<span class=\"_ _95\"> </span>%NOK<span class=\"_ _1d4\"> </span>4,318,522<span class=\"_ _ba\"> </span>21.5 %<span class=\"_ _fe\"> </span>3,886,962<span class=\"_ _b9\"> </span>26.0 %JPY<span class=\"_ _1d5\"> </span>1,046,147<span class=\"_ _129\"> </span>5.2 %<span class=\"_ _d4\"> </span>835,185<span class=\"_ _129\"> </span>5.6 %GBP<span class=\"_ _1d6\"> </span>253,989<span class=\"_ _129\"> </span>1.3 %<span class=\"_ _d4\"> </span>122,535<span class=\"_ _129\"> </span>0.8 %USD<span class=\"_ _180\"> </span>7,371,387<span class=\"_ _b9\"> </span>36.7 %<span class=\"_ _69\"> </span>5,256,281<span class=\"_ _b9\"> </span>35.1 %EUR<span class=\"_ _180\"> </span>6,315,563<span class=\"_ _b9\"> </span>31.5 %<span class=\"_ _69\"> </span>4,238,755<span class=\"_ _b9\"> </span>28.3 %SEK<span class=\"_ _166\"> </span>310,512<span class=\"_ _11e\"> </span>1.5 %<span class=\"_ _bd\"> </span>261,451<span class=\"_ _129\"> </span>1.7 %KRW<span class=\"_ _1d7\"> </span><span class=\"ls0 ws0\">67,651<span class=\"_ _129\"> </span>0.3 %<span class=\"_ _62\"> </span>61,158<span class=\"_ _129\"> </span>0.4 %</span>CAD<span class=\"_ _1d8\"> </span>347,875<span class=\"_ _129\"> </span>1.7 %<span class=\"_ _d4\"> </span>310,149<span class=\"_ _129\"> </span>2.1 %CHF<span class=\"_ _1d9\"> </span>2,167<span class=\"_ _129\"> </span>0.0 %<span class=\"_ _7c\"> </span>0<span class=\"_ _129\"> </span>0.0 %ISK<span class=\"_ _17e\"> </span>36,301<span class=\"_ _11e\"> </span>0.2 %<span class=\"_ _80\"> </span>-488<span class=\"_ _11e\"> </span>0.0 %T<span class=\"_ _c\"></span>otal Re<span class=\"_ _0\"></span>venues from c<span class=\"_ _0\"></span>ontracts with cus<span class=\"_ _6\"></span>tomers<span class=\"_ _1cd\"> </span>20,070,115<span class=\"_ _d4\"> </span>100.0 %<span class=\"_ _c4\"> </span>14,971,988<span class=\"_ _d4\"> </span>100.0 %",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-40-5": {
   "value": "Acc<span class=\"_ _0\"></span>ounting policiesInc<span class=\"_ _6\"></span>ome from the sale o<span class=\"_ _6\"></span>f goods comes mainly fr<span class=\"_ _0\"></span>om the sale of fr<span class=\"_ _6\"></span>esh whole A<span class=\"_ _0\"></span>tlantic salmon and <span class=\"ws2b\">a <span class=\"_ _0\"></span><span class=\"ws22\">wide selection of fresh and fr<span class=\"_ _0\"></span>ozen salmon </span></span>products, either on spo<span class=\"_ _0\"></span>t sales or from c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts. Income from the<span class=\"_ _6\"></span> sale of services mainly r<span class=\"_ _0\"></span>elates t<span class=\"_ _0\"></span>o the sale of harves<span class=\"_ _6\"></span>ting services. Re<span class=\"_ _6\"></span>venue is r<span class=\"_ _0\"></span>ecognized when c<span class=\"_ _0\"></span>ontrol o<span class=\"_ _0\"></span>f the goods is transf<span class=\"_ _0\"></span>erred t<span class=\"_ _6\"></span>o the cust<span class=\"_ _6\"></span>omer at an amoun<span class=\"_ _6\"></span>t that r<span class=\"_ _0\"></span>eflects the consider<span class=\"_ _0\"></span>ation to which the group e<span class=\"_ _0\"></span>xpects to be entitled in e<span class=\"_ _0\"></span>xchange f<span class=\"_ _6\"></span>or these goods. This is typically when the goods ar<span class=\"_ _6\"></span>e picked up by the carrier or on deliv<span class=\"_ _6\"></span>ery to a <span class=\"ws35\">terminal or the cust<span class=\"_ _6\"></span>omer<span class=\"_ _6\"></span>. This depends on the delivery c<span class=\"_ _6\"></span>onditions </span>and varies fr<span class=\"_ _0\"></span>om customer to cus<span class=\"_ _0\"></span>tomer. The normal cr<span class=\"_ _0\"></span>edit period is 30 days ne<span class=\"_ _0\"></span>t. Income fr<span class=\"_ _6\"></span>om harves<span class=\"_ _6\"></span>ting services is r<span class=\"_ _6\"></span>ecogniz<span class=\"_ _0\"></span>ed as income as the services ar<span class=\"_ _6\"></span>e pro<span class=\"_ _6\"></span>vided.For further de<span class=\"_ _6\"></span>tails, see Not<span class=\"_ _0\"></span>e 2.1 for opera<span class=\"_ _6\"></span>ting r<span class=\"_ _6\"></span>ev<span class=\"_ _6\"></span>enues rela<span class=\"_ _0\"></span>ting to the Group'<span class=\"_ _c\"></span>s business segments.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-43-2": {
   "value": "NOTE 2.3 <span class=\"_ _1d\"> </span> <span class=\"_\"> </span><span class=\"fsa fc4 ls0\">Salary and personnel expenses</span>Salary and personnel e<span class=\"_ _6\"></span>xpenses: NOK 1,000<span class=\"_ _82\"> </span>2022<span class=\"_ _1cf\"> </span>2021Salaries and other short-1,548,764<span class=\"_ _69\"> </span>1,268,190term emplo<span class=\"_ _6\"></span>yee bene<span class=\"_ _6\"></span>fitsSocial security expenses<span class=\"_ _ff\"> </span>117,907<span class=\"_ _62\"> </span>92,055Pension e<span class=\"_ _0\"></span>xpenses<span class=\"_ _17a\"> </span>92,498<span class=\"_ _62\"> </span>68,307Employ<span class=\"_ _6\"></span>ee share schemes 54,266<span class=\"_ _62\"> </span>55,534charged t<span class=\"_ _0\"></span>o expensesOther benefits<span class=\"_ _199\"> </span>80,329<span class=\"_ _ab\"> </span>55,600T<span class=\"_ _c\"></span>otal<span class=\"_ _1da\"> </span>1,893,764<span class=\"_ _60\"> </span>1,539,686Loans and guar<span class=\"_ _0\"></span>antees gr<span class=\"_ _6\"></span>anted t<span class=\"_ _6\"></span>o employ<span class=\"_ _0\"></span>ees: NOK 1,000<span class=\"_ _40\"> </span>Loans<span class=\"_ _101\"> </span>GuaranteesEmploy<span class=\"_ _6\"></span>ees<span class=\"_ _1a5\"> </span>795<span class=\"_ _7c\"> </span>0NOTE 2.5 <span class=\"_ _1d\"> </span> <span class=\"_\"> </span><span class=\"fsa fc4 ls70 wsf4\">Pe<span class=\"ls0 ws0\">nsions plans</span></span>Acc<span class=\"_ _0\"></span>ounting policiesThe Group has <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws26\">defined-c<span class=\"_ _0\"></span>ontribution pension scheme for its emplo<span class=\"_ _6\"></span>y<span class=\"ls0 ws0\">-</span></span></span>ees. The c<span class=\"_ _6\"></span>ompany pa<span class=\"_ _6\"></span>ys con<span class=\"_ _0\"></span>tributions to <span class=\"ws3d\">a <span class=\"_ _0\"></span><span class=\"ws22\">privat<span class=\"_ _6\"></span>ely held insur<span class=\"_ _6\"></span>ance plan </span></span>and under this scheme, it has no further paymen<span class=\"_ _6\"></span>t obligation once the c<span class=\"_ _6\"></span>ontributions hav<span class=\"_ _0\"></span>e been paid. The contributions ar<span class=\"_ _0\"></span>e rec<span class=\"_ _0\"></span>ognised as employ<span class=\"_ _6\"></span>ee benefit e<span class=\"_ _0\"></span>xpense when they ar<span class=\"_ _6\"></span>e due. Social security cos<span class=\"_ _6\"></span>ts ar<span class=\"_ _6\"></span>e charged based on the c<span class=\"_ _0\"></span>ontribution paid. SalMar<span class=\"ws4b\"> has </span>a <span class=\"ws4b\">de<span class=\"_ _0\"></span>fined contribution plan tha<span class=\"_ _6\"></span>t is in acc<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>dance with the </span>legal r<span class=\"_ _6\"></span>equiremen<span class=\"_ _6\"></span>ts in Norway. A<span class=\"_ _0\"></span>fter the business c<span class=\"_ _6\"></span>ombination with Norwa<span class=\"_ _6\"></span>y Ro<span class=\"_ _6\"></span>yal Salmon, <span class=\"ws0\">SalMar </span>also has <span class=\"ws0\">a <span class=\"_ _6\"></span><span class=\"ws69\">defined bene<span class=\"_ _6\"></span>fit scheme which entitles the 30 members o<span class=\"_ _0\"></span>f </span></span>the scheme to de<span class=\"_ _6\"></span>fined futur<span class=\"_ _6\"></span>e benefits. These ar<span class=\"_ _0\"></span>e mainly dependent on the number of y<span class=\"_ _6\"></span>ears of en<span class=\"_ _6\"></span>titlement, le<span class=\"_ _0\"></span>vel of salary upon r<span class=\"_ _6\"></span>each<span class=\"ws0\">-</span>ing r<span class=\"_ _6\"></span>etir<span class=\"_ _6\"></span>ement age and the siz<span class=\"_ _6\"></span>e of the pension bene<span class=\"_ _0\"></span>fits paid by the National Insur<span class=\"_ _0\"></span>ance Scheme. The liability is funded through an insur<span class=\"ws0\">-</span>ance c<span class=\"_ _6\"></span>ompany. The period\u2019<span class=\"_ _0\"></span><span class=\"ws36\">s <span class=\"ws22\">ne<span class=\"_ _0\"></span>t inter<span class=\"_ _0\"></span>est expense is calcula<span class=\"_ _6\"></span>ted by applying the disc<span class=\"_ _0\"></span>ount </span></span>r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e for the liability a<span class=\"_ _6\"></span>t the beginning of the period t<span class=\"_ _6\"></span>o the net liabilities acc<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>ding to IA<span class=\"_ _0\"></span>S 19R. Net int<span class=\"_ _0\"></span>erest e<span class=\"_ _0\"></span>xpense there<span class=\"_ _6\"></span>for<span class=\"_ _0\"></span>e consists o<span class=\"_ _6\"></span>f int<span class=\"_ _0\"></span>erest on the obliga<span class=\"_ _6\"></span>tion and re<span class=\"_ _0\"></span>turn on assets, both calcula<span class=\"_ _6\"></span>ted a<span class=\"_ _0\"></span>t the same disc<span class=\"_ _6\"></span>ount r<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>e. The differ<span class=\"_ _6\"></span>ence between the actual r<span class=\"_ _0\"></span>eturn on plan assets and the r<span class=\"_ _0\"></span>eturn rec<span class=\"_ _0\"></span>ognised in the pro<span class=\"_ _6\"></span>fit and loss accoun<span class=\"_ _6\"></span>ts ar<span class=\"_ _6\"></span>e expensed as incurr<span class=\"_ _0\"></span>ed against OCI. Specification o<span class=\"_ _0\"></span>f the pension cos<span class=\"_ _6\"></span>t for the Gr<span class=\"_ _0\"></span>oup:NOK 1,000<span class=\"_ _204\"> </span>2022<span class=\"_ _8c\"> </span>2021Defined-c<span class=\"_ _0\"></span>ontribution scheme<span class=\"_ _be\"> </span>67,920<span class=\"_ _116\"> </span>48,001Defined-bene<span class=\"_ _6\"></span>fits plan (Early 23,682<span class=\"_ _116\"> </span>20,187Re<span class=\"_ _6\"></span>tiremen<span class=\"_ _0\"></span>t Pension)Defined-bene<span class=\"_ _6\"></span>fits plan<span class=\"_ _94\"> </span>883<span class=\"_ _ad\"> </span>0Employ<span class=\"_ _6\"></span>ers' national insur<span class=\"_ _0\"></span>ance contributions<span class=\"_ _89\"> </span>6,188<span class=\"_ _205\"> </span>4,192T<span class=\"_ _c\"></span>otal pension c<span class=\"_ _6\"></span>ost<span class=\"_ _5a\"> </span>98,673<span class=\"_ _101\"> </span>72,380NOK 1'000 <span class=\"_ _f\"> </span>2022 <span class=\"_ _69\"> </span>2021 Prepaid pension c<span class=\"_ _0\"></span>ontributions<span class=\"_ _12d\"> </span>2,802<span class=\"_ _205\"> </span>8,655Pension liabilities f<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>eign opera<span class=\"_ _6\"></span>tions<span class=\"_ _206\"> </span>10,161<span class=\"_ _ad\"> </span>0Pension liabilities de<span class=\"_ _6\"></span>fined benefits plan<span class=\"_ _b6\"> </span>7,717<span class=\"_ _ad\"> </span>0T<span class=\"_ _c\"></span>otal pension liabilities in balance shee<span class=\"_ _6\"></span>t<span class=\"_ _68\"> </span>17,878<span class=\"_ _112\"> </span>0Liabilities associa<span class=\"_ _6\"></span>ted with the Early R<span class=\"_ _0\"></span>etiremen<span class=\"_ _0\"></span>t Pension ar<span class=\"_ _6\"></span>e not<span class=\"_ _6\"></span> included in the Gr<span class=\"_ _6\"></span>oup\u2019<span class=\"_ _0\"></span><span class=\"ws3c\">s <span class=\"ws22\">pension calcula<span class=\"_ _0\"></span>tions. For accoun<span class=\"_ _0\"></span>ting purposes, </span></span>the scheme is deemed to be <span class=\"ws0\">a </span>multi-employ<span class=\"_ _0\"></span>er occupational pension plan. The Group is unable t<span class=\"_ _0\"></span>o identify its share o<span class=\"_ _0\"></span>f the scheme'<span class=\"_ _0\"></span><span class=\"ws25\">s underly<span class=\"_ _6\"></span><span class=\"ls0 ws0\">-</span></span>ing financial position and r<span class=\"_ _6\"></span>esults with sufficient r<span class=\"_ _6\"></span>eliability, and ther<span class=\"_ _0\"></span>e<span class=\"ws0\">-</span>for<span class=\"_ _0\"></span>e rec<span class=\"_ _6\"></span>ognises it as <span class=\"ws0\">a <span class=\"_ _0\"></span><span class=\"ws26\">defined-con<span class=\"_ _6\"></span>tribution scheme. This means that </span></span>liabilities in r<span class=\"_ _6\"></span>espect of the Early R<span class=\"_ _6\"></span>etir<span class=\"_ _0\"></span>ement Pension ar<span class=\"_ _0\"></span>e not pro<span class=\"_ _0\"></span>vided for<span class=\"_ _0\"></span>. Contribution paid in<span class=\"_ _6\"></span>to the scheme ar<span class=\"_ _0\"></span>e charged to e<span class=\"_ _0\"></span>xpenses as they accrue.Specification o<span class=\"_ _0\"></span>f the pension cos<span class=\"_ _6\"></span>t for the Gr<span class=\"_ _0\"></span>oup under the defined benefit scheme:01.11.2022-NOK 1,00031.12.2022Curren<span class=\"_ _0\"></span>t service cost<span class=\"_ _207\"> </span>715Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est c<span class=\"_ _6\"></span>ost<span class=\"_ _208\"> </span>59Pa<span class=\"_ _6\"></span>yroll tax<span class=\"_ _209\"> </span>109Adminis<span class=\"_ _6\"></span>tra<span class=\"_ _6\"></span>tion c<span class=\"_ _6\"></span>ost<span class=\"_ _1d6\"> </span>0Net pension c<span class=\"_ _0\"></span>osts service \u2013 defined bene<span class=\"_ _6\"></span>fit scheme<span class=\"_ _20a\"> </span>883Assumptions de<span class=\"_ _0\"></span>fined benefit scheme:<span class=\"_ _46\"> </span><span class=\"fc2a\">Pr 31.12.22</span>Discoun<span class=\"_ _0\"></span>t rat<span class=\"_ _0\"></span>e<span class=\"_ _1a1\"> </span>3.0 %Future salary incr<span class=\"_ _0\"></span>eases<span class=\"_ _1f8\"> </span>3.5 %Infla<span class=\"_ _6\"></span>tion ra<span class=\"_ _0\"></span>te<span class=\"_ _20b\"> </span>3.0 %Future pension incr<span class=\"_ _0\"></span>ease<span class=\"_ _20c\"> </span>1.5 %Demographic fact<span class=\"_ _6\"></span>ors:Disability table<span class=\"_ _20d\"> </span>IR02Mortality table<span class=\"_ _20e\"> </span>K2013 BENumber of emplo<span class=\"_ _6\"></span>yees in the schemeActiv<span class=\"_ _6\"></span>e<span class=\"_ _1a9\"> </span>22Pensioners<span class=\"_ _157\"> </span>8T<span class=\"_ _c\"></span>otal<span class=\"_ _20f\"> </span>30Paid in<span class=\"_ _6\"></span>to the scheme during the period<span class=\"_ _fa\"> </span>0For<span class=\"_ _6\"></span>ecast pa<span class=\"_ _6\"></span>yment t<span class=\"_ _6\"></span>o the scheme next y<span class=\"_ _6\"></span>ear<span class=\"_ _164\"> </span>5,619Calculation o<span class=\"_ _6\"></span>f amount r<span class=\"_ _0\"></span>ecognised in the balance shee<span class=\"_ _6\"></span>t:Presen<span class=\"_ _0\"></span>t value of funded obliga<span class=\"_ _6\"></span>tions<span class=\"_ _210\"> </span>65,783Fair value o<span class=\"_ _6\"></span>f plan assets<span class=\"_ _211\"> </span>-55,622Net pension liabilities in balance shee<span class=\"_ _6\"></span>t<span class=\"_ _212\"> </span><span class=\"ff4\">10,161</span>Change in presen<span class=\"_ _6\"></span>t value pension liabilities:<span class=\"_ _213\"> </span><span class=\"fc2a\">Pr 31.12.22</span>Pension liabilities as a<span class=\"_ _6\"></span>t 1 Nov<span class=\"_ _6\"></span>ember<span class=\"_ _fc\"> </span>68,878Curren<span class=\"_ _0\"></span>t service cost<span class=\"_ _207\"> </span>828Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est e<span class=\"_ _6\"></span>xpense<span class=\"_ _214\"> </span>211Pa<span class=\"_ _6\"></span>yroll tax on this y<span class=\"_ _0\"></span>ear'<span class=\"_ _6\"></span>s paymen<span class=\"_ _6\"></span>t<span class=\"_ _215\"> </span>0Pension pa<span class=\"_ _6\"></span>yments<span class=\"_ _216\"> </span>-128Actuarial gains/losses o<span class=\"_ _6\"></span>ver o<span class=\"_ _6\"></span>ther c<span class=\"_ _6\"></span>omprehensiv<span class=\"_ _6\"></span>e inc<span class=\"_ _6\"></span>ome<span class=\"_ _217\"> </span>-4,006Pension liabilities as a<span class=\"_ _6\"></span>t 31 December<span class=\"_ _16f\"> </span><span class=\"ff4\">65,783</span>Change in estima<span class=\"_ _6\"></span>ted fair value o<span class=\"_ _6\"></span>f plan assets:Estima<span class=\"_ _6\"></span>ted fair v<span class=\"_ _6\"></span>alue of plan asse<span class=\"_ _6\"></span>ts as at 1 No<span class=\"_ _6\"></span>vember<span class=\"_ _218\"> </span>57,144Re<span class=\"_ _6\"></span>turn on plan assets<span class=\"_ _219\"> </span>155Con<span class=\"_ _6\"></span>tributions paid<span class=\"_ _20d\"> </span>0Pension pa<span class=\"_ _6\"></span>yments<span class=\"_ _216\"> </span>-128Pa<span class=\"_ _6\"></span>yroll tax on this period'<span class=\"_ _c\"></span>s payment<span class=\"_ _21a\"> </span>0Actuarial losses/ (gain) o<span class=\"_ _6\"></span>ver o<span class=\"_ _6\"></span>ther c<span class=\"_ _6\"></span>omprehensiv<span class=\"_ _6\"></span>e inc<span class=\"_ _6\"></span>ome<span class=\"_ _f3\"> </span>-1,549Plan assets as a<span class=\"_ _6\"></span>t 31 December<span class=\"_ _19f\"> </span><span class=\"ff4\">55,622</span>Pension funds ar<span class=\"_ _6\"></span>e made up as follo<span class=\"_ _6\"></span>ws:Equities<span class=\"_ _1a3\"> </span>10.2 %Bonds<span class=\"_ _21b\"> </span>14.6 %Money mark<span class=\"_ _0\"></span>et<span class=\"_ _1d7\"> </span>4.2 %Hold to ma<span class=\"_ _6\"></span>turity bonds<span class=\"_ _1f4\"> </span>38.1 %L<span class=\"_ _6\"></span>oans and receiv<span class=\"_ _6\"></span>ables<span class=\"_ _1b2\"> </span>20.9 %Real es<span class=\"_ _6\"></span>tat<span class=\"_ _6\"></span>e<span class=\"_ _20b\"> </span>11.0 %Other<span class=\"_ _21c\"> </span>1.0 %T<span class=\"_ _c\"></span>otal<span class=\"_ _1ed\"> </span>100%",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-43-3": {
   "value": "NOTE 2.3 <span class=\"_ _1d\"> </span> <span class=\"_\"> </span><span class=\"fsa fc4 ls0\">Salary and personnel expenses</span>Salary and personnel e<span class=\"_ _6\"></span>xpenses: NOK 1,000<span class=\"_ _82\"> </span>2022<span class=\"_ _1cf\"> </span>2021Salaries and other short-1,548,764<span class=\"_ _69\"> </span>1,268,190term emplo<span class=\"_ _6\"></span>yee bene<span class=\"_ _6\"></span>fitsSocial security expenses<span class=\"_ _ff\"> </span>117,907<span class=\"_ _62\"> </span>92,055Pension e<span class=\"_ _0\"></span>xpenses<span class=\"_ _17a\"> </span>92,498<span class=\"_ _62\"> </span>68,307Employ<span class=\"_ _6\"></span>ee share schemes 54,266<span class=\"_ _62\"> </span>55,534charged t<span class=\"_ _0\"></span>o expensesOther benefits<span class=\"_ _199\"> </span>80,329<span class=\"_ _ab\"> </span>55,600T<span class=\"_ _c\"></span>otal<span class=\"_ _1da\"> </span>1,893,764<span class=\"_ _60\"> </span>1,539,686A<span class=\"_ _0\"></span>ver<span class=\"_ _6\"></span>age number of full-time 2,266<span class=\"_ _b6\"> </span>1,960employ<span class=\"_ _6\"></span>ee equivalen<span class=\"_ _6\"></span>t in the GroupAuditor:Br<span class=\"_ _6\"></span>eakdo<span class=\"_ _6\"></span>wn of t<span class=\"_ _6\"></span>otal audit<span class=\"_ _6\"></span>or\u2019<span class=\"_ _0\"></span>s fee:12022 \u2013 NOK 1,000<span class=\"_ _1db\"> </span>EY<span class=\"_ _86\"> </span>OthersAudit services<span class=\"_ _125\"> </span>5,979<span class=\"_ _64\"> </span>981Other certification services<span class=\"_ _1dc\"> </span>1,524<span class=\"_ _10\"> </span>50T<span class=\"_ _c\"></span>ax advisory services<span class=\"_ _17a\"> </span>359<span class=\"_ _99\"> </span>0Other non-audit services<span class=\"_ _12b\"> </span>2,186<span class=\"_ _64\"> </span>123T<span class=\"_ _c\"></span>otal 2022<span class=\"_ _41\"> </span>10,048<span class=\"_ _a0\"> </span>1,15412021 \u2013 NOK 1,000<span class=\"_ _1db\"> </span>EY<span class=\"_ _86\"> </span>OthersAudit services<span class=\"_ _125\"> </span>2,269<span class=\"_ _b6\"> </span>2,192Other certification services<span class=\"_ _1dd\"> </span>562<span class=\"_ _7c\"> </span>0T<span class=\"_ _c\"></span>ax advisory services<span class=\"_ _17a\"> </span>490<span class=\"_ _99\"> </span>0Other non-audit services<span class=\"_ _1b\"> </span>244<span class=\"_ _19\"> </span>250T<span class=\"_ _c\"></span>otal 2021<span class=\"_ _10b\"> </span>3,565<span class=\"_ _a0\"> </span>2,4421 <span class=\"_ _48\"> </span>Some of the f<span class=\"_ _6\"></span>ees disclosed are inclusiv<span class=\"_ _0\"></span>e of V<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>.Remuner<span class=\"_ _0\"></span>ation paid to Ex<span class=\"_ _0\"></span>ecutive Managemen<span class=\"_ _6\"></span>t and Boar<span class=\"_ _6\"></span>d of Dir<span class=\"_ _0\"></span>ectors:Re<span class=\"_ _6\"></span>f<span class=\"_ _6\"></span>erence is made t<span class=\"_ _0\"></span>o the Board'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"_ _37\"></span><span class=\"ws3a\">guidelines for r<span class=\"_ _0\"></span>emunera<span class=\"_ _6\"></span>tion and other bene<span class=\"_ _6\"></span>fits for <span class=\"ws0\">SalMar<span class=\"ls3b ws17\"> ASA'</span>s senior </span></span></span>e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>ecutives adop<span class=\"_ _6\"></span>ted by the or<span class=\"_ _0\"></span>dinary general mee<span class=\"_ _6\"></span>ting on 8 June 2021. Fix<span class=\"_ _6\"></span>ed remuner<span class=\"_ _0\"></span>ation<span class=\"_ _1df\"> </span>V<span class=\"_ _0\"></span>ariable remunera<span class=\"_ _0\"></span>tionT<span class=\"_ _c\"></span>otal fix<span class=\"_ _6\"></span>ed T<span class=\"_ _c\"></span>otal variable T<span class=\"_ _c\"></span>otal Ex<span class=\"_ _6\"></span>ecutive Managemen<span class=\"_ _6\"></span>t 2022 \u2013 NOK 1,000<span class=\"_ _1b\"> </span>Base salary<span class=\"_ _bc\"> </span>Pension<span class=\"_ _91\"> </span>Benefitsremuner<span class=\"_ _0\"></span>ation<span class=\"_ _b3\"> </span>Sever<span class=\"_ _6\"></span>ance pay<span class=\"_ _129\"> </span>Bonus<span class=\"_ _b6\"> </span>Sharesremuner<span class=\"_ _0\"></span>ationremuner<span class=\"_ _0\"></span>ation1Frode Arn<span class=\"_ _6\"></span>tsen, CEO, former C<span class=\"_ _0\"></span>OO Industry &amp; Sales2,710<span class=\"_ _75\"> </span>84<span class=\"_ _e1\"> </span>9<span class=\"_ _35\"> </span>2,804<span class=\"_ _15b\"> </span>0<span class=\"_ _1ac\"> </span>750<span class=\"_ _1a\"> </span>765<span class=\"_ _35\"> </span>1,515<span class=\"_ _64\"> </span>4,3192Linda Litlekals\u00f8y A<span class=\"_ _0\"></span>ase, CEO2,576<span class=\"_ _75\"> </span>55<span class=\"_ _1a\"> </span>117<span class=\"_ _18a\"> </span>2,749<span class=\"_ _35\"> </span>6,643<span class=\"_ _35\"> </span>1,800<span class=\"_ _e1\"> </span>0<span class=\"_ _187\"> </span>8,443<span class=\"_ _ad\"> </span>11,1913Gustav Witz<span class=\"_ _0\"></span>\u00f8e, CEO1,090<span class=\"_ _75\"> </span>34<span class=\"_ _e1\"> </span>3<span class=\"_ _35\"> </span>1,127<span class=\"_ _15b\"> </span>0<span class=\"_ _e1\"> </span>0<span class=\"_ _e1\"> </span>0<span class=\"_ _15b\"> </span>0<span class=\"_ _64\"> </span>1,1274Ulrik S<span class=\"_ _6\"></span>tein<span class=\"_ _0\"></span>vik, CFO, former Dir<span class=\"_ _6\"></span>ector Business Impr<span class=\"_ _6\"></span>ov<span class=\"_ _6\"></span>ement2,081<span class=\"_ _75\"> </span>80<span class=\"_ _e1\"> </span>9<span class=\"_ _35\"> </span>2,170<span class=\"_ _15b\"> </span>0<span class=\"_ _1ac\"> </span>670<span class=\"_ _1a\"> </span>673<span class=\"_ _35\"> </span>1,343<span class=\"_ _64\"> </span>3,5145Gunnar Nielsen, CFO1,583<span class=\"_ _75\"> </span>18<span class=\"_ _e1\"> </span>6<span class=\"_ _35\"> </span>1,607<span class=\"_ _15b\"> </span>0<span class=\"_ _e1\"> </span>0<span class=\"_ _e1\"> </span>0<span class=\"_ _15b\"> </span>0<span class=\"_ _64\"> </span>1,6076T<span class=\"_ _0\"></span>rine S\u00e6ther Romuld, CFO &amp; C<span class=\"_ _0\"></span>OO1,051<span class=\"_ _75\"> </span>31<span class=\"_ _e1\"> </span>2<span class=\"_ _35\"> </span>1,084<span class=\"_ _15b\"> </span>0<span class=\"_ _18a\"> </span>2,943<span class=\"_ _15b\"> </span>0<span class=\"_ _18a\"> </span>2,943<span class=\"_ _31\"> </span>4,028Roger Bekk<span class=\"_ _0\"></span>en, COO<span class=\"_ _120\"> </span>2,454<span class=\"_ _93\"> </span>91<span class=\"_ _15b\"> </span>9<span class=\"_ _35\"> </span>2,555<span class=\"_ _e1\"> </span>0<span class=\"_ _1a\"> </span>700<span class=\"_ _1a\"> </span>782<span class=\"_ _35\"> </span>1,482<span class=\"_ _64\"> </span>4,0377Simon Andre S\u00f8bs<span class=\"_ _0\"></span>tad, COO Sales &amp; Industry1,413<span class=\"_ _75\"> </span>45<span class=\"_ _93\"> </span>11<span class=\"_ _187\"> </span>1,468<span class=\"_ _e1\"> </span>0<span class=\"_ _1a\"> </span>380<span class=\"_ _1a\"> </span>428<span class=\"_ _1a\"> </span>808<span class=\"_ _64\"> </span>2,2777Eva Haugen, Dir<span class=\"_ _0\"></span>ector Quality Management/HSE1,384<span class=\"_ _75\"> </span>79<span class=\"_ _e1\"> </span>9<span class=\"_ _35\"> </span>1,473<span class=\"_ _15b\"> </span>0<span class=\"_ _1ac\"> </span>360<span class=\"_ _1a\"> </span>460<span class=\"_ _1a\"> </span>820<span class=\"_ _64\"> </span>2,2927Arthur Wisniewski, Dir<span class=\"_ _6\"></span>ector Human R<span class=\"_ _6\"></span>esour<span class=\"_ _6\"></span>ce Management1,660<span class=\"_ _75\"> </span>75<span class=\"_ _e1\"> </span>9<span class=\"_ _35\"> </span>1,745<span class=\"_ _15b\"> </span>0<span class=\"_ _1ac\"> </span>600<span class=\"_ _1a\"> </span>451<span class=\"_ _35\"> </span>1,051<span class=\"_ _64\"> </span>2,7967Runar Sivertsen, Chie<span class=\"_ _6\"></span>f S<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>egy Officer1,432<span class=\"_ _75\"> </span>75<span class=\"_ _e1\"> </span>9<span class=\"_ _35\"> </span>1,516<span class=\"_ _15b\"> </span>0<span class=\"_ _1ac\"> </span>535<span class=\"_ _1a\"> </span>358<span class=\"_ _1a\"> </span>893<span class=\"_ _64\"> </span>2,409T<span class=\"_ _c\"></span>otal earned 2022<span class=\"_ _1de\"> </span>25,077<span class=\"_ _34\"> </span>668<span class=\"_ _134\"> </span>196<span class=\"_ _76\"> </span>25,941<span class=\"_ _af\"> </span>6,643<span class=\"_ _25\"> </span>9,738<span class=\"_ _af\"> </span>3,917<span class=\"_ _76\"> </span>13,655<span class=\"_ _63\"> </span>39,5961 <span class=\"_ _48\"> </span>From 24 Oct<span class=\"_ _6\"></span>ober 2022.2 <span class=\"_ _48\"> </span>From 9 Ma<span class=\"_ _6\"></span>y 2022 to 23 Oct<span class=\"_ _6\"></span>ober 2022. Ms Aase had a sev<span class=\"_ _0\"></span>erance agreemen<span class=\"_ _6\"></span>t  of one y<span class=\"_ _6\"></span>ear fixed and v<span class=\"_ _6\"></span>ariable r<span class=\"_ _6\"></span>emunera<span class=\"_ _6\"></span>tion. 2/3 of the se<span class=\"_ _6\"></span>ver<span class=\"_ _6\"></span>ance pay has been se<span class=\"_ _6\"></span>ttled as per 31.12.2022. The remaining amoun<span class=\"_ _6\"></span>t of NOK 2.331 million r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to sev<span class=\"_ _6\"></span>erance pa<span class=\"_ _6\"></span>y will be settled during 2023.3 Unti<span class=\"ws0\">l 9 Ma<span class=\"_ _6\"></span>y 2022</span>4 <span class=\"_ _48\"> </span>From 27 Oct<span class=\"_ _6\"></span>ober 20225 <span class=\"_ _48\"> </span>From 1 April 2022 t<span class=\"_ _6\"></span>o 26 October 20226 <span class=\"_ _48\"> </span>Until 31 Mar<span class=\"_ _0\"></span>ch 2022Fix<span class=\"_ _6\"></span>ed remuner<span class=\"_ _0\"></span>ation<span class=\"_ _1df\"> </span>V<span class=\"_ _0\"></span>ariable remunera<span class=\"_ _0\"></span>tion7 <span class=\"_ _48\"> </span>From 28 Oct<span class=\"_ _6\"></span>ober 2022T<span class=\"_ _c\"></span>otal fix<span class=\"_ _6\"></span>ed T<span class=\"_ _c\"></span>otal variable Ex<span class=\"_ _6\"></span>ecutive Managemen<span class=\"_ _6\"></span>t 2021 \u2013 NOK 1,000<span class=\"_ _2c\"> </span>Base salary<span class=\"_ _4e\"> </span>Pension<span class=\"_ _2f\"> </span>Benefitsremuner<span class=\"_ _0\"></span>ation<span class=\"_ _99\"> </span>Bonus<span class=\"_ _8e\"> </span>Sharesremuner<span class=\"_ _0\"></span>ation<span class=\"_ _d2\"> </span>T<span class=\"_ _c\"></span>otal r<span class=\"_ _6\"></span>emunera<span class=\"_ _6\"></span>tionGustav Witz<span class=\"_ _0\"></span>\u00f8e, CEO<span class=\"_ _b7\"> </span>2,011<span class=\"_ _95\"> </span>70<span class=\"_ _14d\"> </span>10<span class=\"_ _22\"> </span>2,090<span class=\"_ _55\"> </span>0<span class=\"_ _19a\"> </span>0<span class=\"_ _1e0\"> </span>0<span class=\"_ _d7\"> </span>2,090T<span class=\"_ _0\"></span>rine S\u00e6ther Romuld, CFO &amp; C<span class=\"_ _0\"></span>OO<span class=\"_ _10e\"> </span>2,939<span class=\"_ _33\"> </span>126<span class=\"_ _162\"> </span>10<span class=\"_ _22\"> </span>3,075<span class=\"_ _ff\"> </span>650<span class=\"_ _ba\"> </span>1,336<span class=\"_ _9c\"> </span>1,986<span class=\"_ _d7\"> </span>5,061Frode Arn<span class=\"_ _6\"></span>tsen, C<span class=\"_ _6\"></span>OO Sales &amp; Industry<span class=\"_ _131\"> </span>2,194<span class=\"_ _95\"> </span>78<span class=\"_ _be\"> </span>10<span class=\"_ _32\"> </span>2,282<span class=\"_ _ff\"> </span>650<span class=\"_ _ba\"> </span>1,562<span class=\"_ _9c\"> </span>2,212<span class=\"_ _d7\"> </span>4,494Ulrik S<span class=\"_ _6\"></span>tein<span class=\"_ _0\"></span>vik, Director Business Impr<span class=\"_ _0\"></span>ovement<span class=\"_ _54\"> </span>1,931<span class=\"_ _15a\"> </span>74<span class=\"_ _162\"> </span>10<span class=\"_ _22\"> </span>2,014<span class=\"_ _ff\"> </span>650<span class=\"_ _ba\"> </span>1,374<span class=\"_ _9c\"> </span>2,024<span class=\"_ _50\"> </span>4,039Roger Bekk<span class=\"_ _0\"></span>en, COO Farming<span class=\"_ _1e1\"> </span>2,247<span class=\"_ _1e2\"> </span>85<span class=\"_ _14d\"> </span>47<span class=\"_ _22\"> </span>2,379<span class=\"_ _ff\"> </span>650<span class=\"_ _b9\"> </span>1,601<span class=\"_ _9c\"> </span>2,251<span class=\"_ _d7\"> </span>4,629T<span class=\"_ _c\"></span>otal earned 2021<span class=\"_ _1e3\"> </span>11,321<span class=\"_ _8b\"> </span>433<span class=\"_ _be\"> </span>85<span class=\"_ _14d\"> </span>11,840<span class=\"_ _7d\"> </span>2,600<span class=\"_ _ab\"> </span>5,873<span class=\"_ _be\"> </span>8,473<span class=\"_ _e1\"> </span>20,313Board o<span class=\"_ _0\"></span>f Directors 2022 - NOK 1,000<span class=\"_ _1de\"> </span>Annual base fee<span class=\"_ _8\"> </span>Audit and Risk C<span class=\"_ _6\"></span>ommittee<span class=\"_ _e5\"> </span>Nomination Committee<span class=\"_ _8e\"> </span>Salary and benefits<span class=\"_ _4e\"> </span>T<span class=\"_ _c\"></span>otal r<span class=\"_ _6\"></span>emunera<span class=\"_ _6\"></span>tionGustav Witz<span class=\"_ _6\"></span>\u00f8e, Chair of the Boar<span class=\"_ _0\"></span>d (from 8 June 2022)<span class=\"_ _189\"> </span>260<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1d1\"> </span>260Leif Inge Nor<span class=\"_ _0\"></span>dhammer, Boar<span class=\"_ _6\"></span>d member (Chair of the Boar<span class=\"_ _0\"></span>d until 8 June 2022)<span class=\"_ _1e5\"> </span>395<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1d1\"> </span>395Margr<span class=\"_ _0\"></span>ethe Hauge, Vice-Chair of the Boar<span class=\"_ _0\"></span>d<span class=\"_ _1a4\"> </span>283<span class=\"_ _1e6\"> </span>123<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1d1\"> </span>405Arnhild Holstad, Boar<span class=\"_ _0\"></span>d member (from 8 June 2022)<span class=\"_ _1e7\"> </span>145<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1d1\"> </span>145Morten L<span class=\"_ _0\"></span>oktu, Board member (fr<span class=\"_ _6\"></span>om 8 June 2022)<span class=\"_ _1e8\"> </span>145<span class=\"_ _2a\"> </span>43<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1d1\"> </span>188Employ<span class=\"_ _6\"></span>ee repr<span class=\"_ _0\"></span>esentativ<span class=\"_ _6\"></span>esSimon Andre S\u00f8bs<span class=\"_ _6\"></span>tad, Boar<span class=\"_ _6\"></span>d Member<span class=\"_ _1e9\"> </span>141<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _16\"> </span>2,277<span class=\"_ _104\"> </span>2,418T<span class=\"_ _0\"></span>one Ingebrigtsen, Boar<span class=\"_ _6\"></span>d Member<span class=\"_ _1ea\"> </span>141<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _16\"> </span>1,311<span class=\"_ _104\"> </span>1,453Nomination CommitteeBj\u00f8rn M. Wiggen, Chair of the Nomina<span class=\"_ _6\"></span>tion Committ<span class=\"_ _6\"></span>ee<span class=\"_ _1eb\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _2a\"> </span>41<span class=\"_ _1e4\"> </span>0<span class=\"_ _2a\"> </span>41Endre K<span class=\"_ _0\"></span>olbj\u00f8rnsen<span class=\"_ _1ec\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _2a\"> </span>26<span class=\"_ _1e4\"> </span>0<span class=\"_ _2a\"> </span>26Karianne O. T<span class=\"_ _0\"></span>ung<span class=\"_ _1ed\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _2a\"> </span>26<span class=\"_ _1e4\"> </span>0<span class=\"_ _2a\"> </span>26Former members o<span class=\"_ _6\"></span>f the Board o<span class=\"_ _6\"></span>f Direct<span class=\"_ _6\"></span>ors and the Nomination CommitteeMagnus Dybvad, Boar<span class=\"_ _0\"></span>d Member (until 8 June 2022)<span class=\"_ _1ee\"> </span>138<span class=\"_ _2a\"> </span>40<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1d1\"> </span>178Linda Litlekals\u00f8y A<span class=\"_ _6\"></span>ase, Boar<span class=\"_ _6\"></span>d Member (former r<span class=\"_ _6\"></span>epresen<span class=\"_ _6\"></span>tativ<span class=\"_ _6\"></span>e until 9 Ma<span class=\"_ _6\"></span>y 2022)<span class=\"_ _107\"> </span>138<span class=\"_ _ae\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _e\"> </span>11,191<span class=\"_ _1ef\"> </span>11,329T<span class=\"_ _0\"></span>otal r<span class=\"_ _0\"></span>emuneration 2022<span class=\"_ _1f0\"> </span>1,785<span class=\"_ _1f1\"> </span>205<span class=\"_ _2a\"> </span>92<span class=\"_ _1b\"> </span>14,779<span class=\"_ _1b\"> </span>16,861Board o<span class=\"_ _0\"></span>f Directors 2021 \u2013 NOK 1,000<span class=\"_ _1f2\"> </span>Annual base fee<span class=\"_ _8\"> </span>Audit and Risk Committee<span class=\"_ _e5\"> </span>Nomination Committee<span class=\"_ _86\"> </span>Salary and benefits<span class=\"_ _4e\"> </span>T<span class=\"_ _c\"></span>otal remuner<span class=\"_ _0\"></span>ationLeif Inge Nor<span class=\"_ _0\"></span>dhammer, Chair of the Boar<span class=\"_ _0\"></span>d (Chair of the Boar<span class=\"_ _6\"></span>d from 8 June 2021)<span class=\"_ _c2\"> </span>375<span class=\"_ _159\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e6\"> </span>375Margr<span class=\"_ _0\"></span>ethe Hauge, Vice-Chair of the Boar<span class=\"_ _0\"></span>d<span class=\"_ _197\"> </span>263<span class=\"_ _1e6\"> </span>110<span class=\"_ _1e4\"> </span>0<span class=\"_ _159\"> </span>0<span class=\"_ _1d1\"> </span>373Linda Litlekals\u00f8y A<span class=\"_ _6\"></span>ase, Boar<span class=\"_ _6\"></span>d Member<span class=\"_ _1f3\"> </span>263<span class=\"_ _1e4\"> </span>0<span class=\"_ _159\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e6\"> </span>263Magnus Dybvad, Boar<span class=\"_ _0\"></span>d Member (from 8 June 2021)<span class=\"_ _136\"> </span>138<span class=\"_ _1e4\"> </span>0<span class=\"_ _159\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e6\"> </span>138Employ<span class=\"_ _6\"></span>ee repr<span class=\"_ _6\"></span>esenta<span class=\"_ _6\"></span>tivesSimon Andre S\u00f8bs<span class=\"_ _6\"></span>tad, Boar<span class=\"_ _6\"></span>d Member<span class=\"_ _1f4\"> </span>69<span class=\"_ _1e4\"> </span>0<span class=\"_ _159\"> </span>0<span class=\"_ _16\"> </span>2,492<span class=\"_ _12f\"> </span>2,561T<span class=\"_ _0\"></span>one Ingebrigtsen, Boar<span class=\"_ _6\"></span>d Member<span class=\"_ _1f5\"> </span>69<span class=\"_ _1e4\"> </span>0<span class=\"_ _159\"> </span>0<span class=\"_ _1d1\"> </span>959<span class=\"_ _12f\"> </span>1,028Nomination CommitteeBj\u00f8rn M. Wiggen, Chair of the Nomina<span class=\"_ _6\"></span>tion Committ<span class=\"_ _6\"></span>ee<span class=\"_ _1f6\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _a6\"> </span>40<span class=\"_ _1e4\"> </span>0<span class=\"_ _a6\"> </span>40Endre K<span class=\"_ _0\"></span>olbj\u00f8rnsen<span class=\"_ _1f7\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _a6\"> </span>25<span class=\"_ _1e4\"> </span>0<span class=\"_ _a6\"> </span>25Karianne O. T<span class=\"_ _0\"></span>ung (from 8 June 2021)<span class=\"_ _1f8\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _a6\"> </span>13<span class=\"_ _1e4\"> </span>0<span class=\"_ _a6\"> </span>13Former members o<span class=\"_ _6\"></span>f the Board o<span class=\"_ _6\"></span>f Direct<span class=\"_ _6\"></span>ors and the Nomination CommitteeT<span class=\"_ _0\"></span>onje E. Foss, Boar<span class=\"_ _6\"></span>d Member (former r<span class=\"_ _0\"></span>epresenta<span class=\"_ _6\"></span>tive until 11 No<span class=\"_ _6\"></span>vember 2021)<span class=\"_ _ea\"> </span>263<span class=\"_ _a6\"> </span>75<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e6\"> </span>338A<span class=\"_ _6\"></span>tle Eide, Chair of the boar<span class=\"_ _0\"></span>d (former repr<span class=\"_ _0\"></span>esentative un<span class=\"_ _6\"></span>til 8 June 2021)<span class=\"_ _19d\"> </span>225<span class=\"_ _1e4\"> </span>0<span class=\"_ _159\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e6\"> </span>225Brit Elin Soleng, Employ<span class=\"_ _6\"></span>ee repr<span class=\"_ _0\"></span>esentative (f<span class=\"_ _6\"></span>ormer repr<span class=\"_ _0\"></span>esentative un<span class=\"_ _6\"></span>til 8 June 2021)<span class=\"_ _1cd\"> </span>63<span class=\"_ _159\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e6\"> </span>766<span class=\"_ _1f9\"> </span>828Jon Erik Ros<span class=\"_ _6\"></span>voll, Employ<span class=\"_ _0\"></span>ee represen<span class=\"_ _6\"></span>tativ<span class=\"_ _6\"></span>e (former r<span class=\"_ _6\"></span>epresen<span class=\"_ _6\"></span>tativ<span class=\"_ _6\"></span>e until 8 June 2021)<span class=\"_ _4b\"> </span>63<span class=\"_ _1e4\"> </span>0<span class=\"_ _159\"> </span>0<span class=\"_ _1d1\"> </span>786<span class=\"_ _1f9\"> </span>849Anne Kathrine Slung\u00e5r<span class=\"_ _0\"></span>d, Nomination Committ<span class=\"_ _6\"></span>ee (former r<span class=\"_ _6\"></span>epresen<span class=\"_ _6\"></span>tativ<span class=\"_ _6\"></span>e until 8 June 2021)<span class=\"_ _5a\"> </span>13<span class=\"_ _1e4\"> </span>0<span class=\"_ _159\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1fa\"> </span>13T<span class=\"_ _0\"></span>otal r<span class=\"_ _0\"></span>emuneration 2021<span class=\"_ _1fb\"> </span>1,800<span class=\"_ _1f1\"> </span>185<span class=\"_ _2a\"> </span>78<span class=\"_ _dc\"> </span>5,003<span class=\"_ _dc\"> </span>7,066NOTE 2.<span class=\"_ _0\"></span>6 <span class=\"_ _1d\"> </span> <span class=\"_\"> </span><span class=\"fsa fc4 ls0\">Other operating expenses</span>Specification o<span class=\"_ _6\"></span>f o<span class=\"_ _6\"></span>ther opera<span class=\"_ _6\"></span>ting expenses (NOK 1,000):<span class=\"_ _dc\"> </span>2022<span class=\"_ _1c\"> </span>2021Maint<span class=\"_ _6\"></span>enance<span class=\"_ _21d\"> </span>304,810<span class=\"_ _101\"> </span>236,811Energy<span class=\"_ _21e\"> </span>329,902<span class=\"_ _101\"> </span>204,235Thir<span class=\"_ _6\"></span>d-party services<span class=\"_ _1e6\"> </span>142,978<span class=\"_ _101\"> </span>141,163Freigh<span class=\"_ _0\"></span>t<span class=\"_ _107\"> </span>1,668,036<span class=\"_ _d6\"> </span>1,275,835Insurance<span class=\"_ _15d\"> </span>61,376<span class=\"_ _72\"> </span>44,703T<span class=\"_ _0\"></span>rav<span class=\"_ _6\"></span>el c<span class=\"_ _6\"></span>ost<span class=\"_ _c2\"> </span>21,866<span class=\"_ _72\"> </span>13,743Other opera<span class=\"_ _0\"></span>ting expenses<span class=\"_ _9c\"> </span>917,266<span class=\"_ _101\"> </span>526,120T<span class=\"_ _c\"></span>otal o<span class=\"_ _6\"></span>ther opera<span class=\"_ _0\"></span>ting expenses<span class=\"_ _ba\"> </span>3,446,233<span class=\"_ _12\"> </span>2,442,610Production taxA <span class=\"ws3d\">production tax amoun<span class=\"_ _6\"></span>ting to NOK 0.40 per kg gutt<span class=\"_ _0\"></span>ed weight was </span>intr<span class=\"_ _0\"></span>oduced on the Norwegian business with eff<span class=\"_ _6\"></span>ect fr<span class=\"_ _6\"></span>om 1 January 2021 incr<span class=\"_ _6\"></span>eased to NOK 0.405 fr<span class=\"_ _6\"></span>om 2022. It will further increase<span class=\"_ _6\"></span> to NOK 0.56 fr<span class=\"_ _0\"></span>om 2023. Similarly, <span class=\"ws0\">a <span class=\"_ _1\"></span></span>resour<span class=\"_ _0\"></span>ce tax was intr<span class=\"_ _6\"></span>oduced in Iceland with eff<span class=\"_ _0\"></span>ect from 1 January 2020. The latt<span class=\"_ _0\"></span>er of this amount will incr<span class=\"_ _6\"></span>ease gradually o<span class=\"_ _6\"></span>ver <span class=\"ws0\">a <span class=\"_ _6\"></span><span class=\"ws2a\">sev<span class=\"_ _6\"></span>en-year period.  Of the t<span class=\"_ _6\"></span>otal c<span class=\"_ _0\"></span>ost of </span></span>NOK 85.2 million, NOK 71.8 million is r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to the activity in Norwa<span class=\"_ _6\"></span>y and NOK 13.5 million is r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to the activity in Iceland. The c<span class=\"_ _0\"></span>orre<span class=\"ws0\">-</span>sponding numbers in 2021 wer<span class=\"_ _6\"></span>e <span class=\"ws0\">a </span>to<span class=\"_ _0\"></span>tal production tax of NOK 71.6 million, wher<span class=\"_ _6\"></span>eof NOK 68.5 million was r<span class=\"_ _6\"></span>elat<span class=\"_ _0\"></span>ed to activity in Norway and NOK 3.1 million to activity in Iceland. T<span class=\"_ _c\"></span>o highlight the perf<span class=\"_ _6\"></span>or<span class=\"ls0 ws0\">-</span>mance of underlying oper<span class=\"_ _0\"></span>ations bef<span class=\"_ _6\"></span>ore deduction o<span class=\"_ _0\"></span>f the production tax, <span class=\"_ _1\"></span>SalMar<span class=\"ws8b\"> has chosen to r<span class=\"_ _0\"></span>eport it on <span class=\"ws0\">a <span class=\"_ _1\"></span></span>separa<span class=\"_ _6\"></span>te line in the inc<span class=\"_ _0\"></span>ome </span>sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t below Oper<span class=\"_ _0\"></span>ational EBIT<span class=\"_ _c\"></span>. T<span class=\"_ _0\"></span>o ensur<span class=\"_ _6\"></span>e consis<span class=\"_ _0\"></span>tent tr<span class=\"_ _0\"></span>eatment of the equiv<span class=\"_ _6\"></span>alent tax in Iceland, the r<span class=\"_ _0\"></span>esource tax in Iceland has been classified similarly in the financial sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t.NOTE 2.10 <span class=\"_ _1d\"> </span> <span class=\"_ _224\"> </span><span class=\"fsa fc4 ls0\">Income tax expense</span>Acc<span class=\"_ _0\"></span>ounting policiesInc<span class=\"_ _6\"></span>ome tax<span class=\"_ _6\"></span>es is comprised o<span class=\"_ _0\"></span>f taxes on the tax<span class=\"_ _0\"></span>able profit f<span class=\"_ _6\"></span>or the year<span class=\"_ _0\"></span>, changes in deferr<span class=\"_ _0\"></span>ed taxes and an<span class=\"_ _0\"></span>y adjustments in prior years' tax<span class=\"_ _6\"></span>es. Inc<span class=\"_ _6\"></span>ome tax r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o items r<span class=\"_ _0\"></span>ecognised in o<span class=\"_ _0\"></span>ther compr<span class=\"_ _6\"></span>ehensive inc<span class=\"_ _6\"></span>ome or in equity are r<span class=\"_ _0\"></span>ecognised in o<span class=\"_ _6\"></span>ther compr<span class=\"_ _0\"></span>ehensive inc<span class=\"_ _6\"></span>ome or dir<span class=\"_ _6\"></span>ectly in equity. T<span class=\"_ _c\"></span>ax payable is calcula<span class=\"_ _6\"></span>ted using the nominal tax r<span class=\"_ _0\"></span>ate f<span class=\"_ _6\"></span>or the r<span class=\"_ _6\"></span>elev<span class=\"_ _6\"></span>ant tax jurisdiction at the end o<span class=\"_ _6\"></span>f the r<span class=\"_ _6\"></span>eporting period.Def<span class=\"_ _0\"></span>erred tax is calcula<span class=\"_ _6\"></span>ted on the b<span class=\"_ _6\"></span>asis of t<span class=\"_ _6\"></span>empor<span class=\"_ _6\"></span>ary diff<span class=\"_ _6\"></span>erences<span class=\"_ _6\"></span> between acc<span class=\"_ _0\"></span>ounting and tax<span class=\"_ _6\"></span>ation v<span class=\"_ _6\"></span>alues at the close o<span class=\"_ _6\"></span>f the accoun<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span><span class=\"ls0 ws0\">-</span>ing year<span class=\"_ _0\"></span>. Deferr<span class=\"_ _0\"></span>ed tax assets arise fr<span class=\"_ _6\"></span>om tempor<span class=\"_ _0\"></span>ary differ<span class=\"_ _6\"></span>ences that give rise t<span class=\"_ _6\"></span>o futur<span class=\"_ _6\"></span>e tax deductions. Def<span class=\"_ _0\"></span>erred tax assets ar<span class=\"_ _0\"></span>e rec<span class=\"_ _6\"></span>ognised to the e<span class=\"_ _0\"></span>xtent tha<span class=\"_ _6\"></span>t it is probable tha<span class=\"_ _0\"></span>t <span class=\"ws3c\">a </span>tax<span class=\"_ _0\"></span>able profit will arise, agains<span class=\"_ _6\"></span>t which the deductible tempor<span class=\"_ _0\"></span>ary differ<span class=\"_ _0\"></span>ences, and the carry forwar<span class=\"_ _6\"></span>d of unused tax cr<span class=\"_ _6\"></span>edits and unused tax losses, can be utilised.T<span class=\"_ _c\"></span>ax increasing and tax decr<span class=\"_ _0\"></span>easing tempor<span class=\"_ _6\"></span>ary differ<span class=\"_ _0\"></span>ences are o<span class=\"_ _6\"></span>ffse<span class=\"_ _6\"></span>t against each o<span class=\"_ _6\"></span>ther to the e<span class=\"_ _0\"></span>xtent tha<span class=\"_ _0\"></span>t the taxes can be ne<span class=\"_ _6\"></span>t settled within one tax r<span class=\"_ _6\"></span>egime.NOK 1,000T<span class=\"_ _c\"></span>ax expense in the pro<span class=\"_ _6\"></span>fit or loss: <span class=\"_ _225\"> </span>2022<span class=\"_ _1cf\"> </span>2021T<span class=\"_ _c\"></span>ax payable<span class=\"_ _226\"> </span>2,589,042<span class=\"_ _bd\"> </span>531,569Change in def<span class=\"_ _0\"></span>erred tax<span class=\"_ _128\"> </span>-1,670,885<span class=\"_ _bd\"> </span>167,023T<span class=\"_ _c\"></span>ax payable abroad<span class=\"_ _227\"> </span>31,266<span class=\"_ _62\"> </span>21,322Adjus<span class=\"_ _6\"></span>tment f<span class=\"_ _6\"></span>or  tax of prior periods<span class=\"_ _228\"> </span>4,573<span class=\"_ _b9\"> </span>-1,092T<span class=\"_ _c\"></span>ax on ordinary pro<span class=\"_ _6\"></span>fit<span class=\"_ _229\"> </span>953,996<span class=\"_ _d9\"> </span>718,822T<span class=\"_ _c\"></span>ax payable in the balance sheet <span class=\"_ _209\"> </span>2022 <span class=\"_ _a0\"> </span>2021 T<span class=\"_ _c\"></span>ax payable for the y<span class=\"_ _6\"></span>ear - Norway<span class=\"_ _127\"> </span>2,589,049<span class=\"_ _22a\"> </span>530,623T<span class=\"_ _c\"></span>ax payable for the y<span class=\"_ _6\"></span>ear - abroad<span class=\"_ _21b\"> </span>23,520<span class=\"_ _62\"> </span>12,685T<span class=\"_ _c\"></span>ax payable in the balance sheet<span class=\"_ _20d\"> </span>2,612,569<span class=\"_ _1c\"> </span>543,307Break<span class=\"_ _0\"></span>down of tempor<span class=\"_ _6\"></span>ary differ<span class=\"_ _6\"></span>ences <span class=\"_ _1a1\"> </span>2022 <span class=\"_ _a0\"> </span>2021 Non-curren<span class=\"_ _0\"></span>t assets<span class=\"_ _22b\"> </span>7,877,218<span class=\"_ _69\"> </span>4,673,632Inve<span class=\"_ _1\"></span>ntor<span class=\"_ _1\"></span>y<span class=\"_ _22c\"> </span><span class=\"ls0 ws0\">1,797,767<span class=\"_ _69\"> </span>6,612,365</span>Receiv<span class=\"_ _6\"></span>ables<span class=\"_ _22d\"> </span>-7,483<span class=\"_ _b9\"> </span>-9,024Deriva<span class=\"_ _6\"></span>tives<span class=\"_ _22e\"> </span>319,960<span class=\"_ _62\"> </span>38,453Pro<span class=\"_ _6\"></span>vision onerous c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _22f\"> </span>-104,799<span class=\"_ _a4\"> </span>-203,040Other<span class=\"_ _230\"> </span>-202,197<span class=\"_ _a4\"> </span>-153,099T<span class=\"_ _c\"></span>ax losses carried forwar<span class=\"_ _0\"></span>d<span class=\"_ _231\"> </span>-796,803<span class=\"_ _a4\"> </span>-596,577T<span class=\"_ _c\"></span>otal tempor<span class=\"_ _6\"></span>ary differ<span class=\"_ _6\"></span>ences<span class=\"_ _1a2\"> </span>8,883,663<span class=\"_ _c4\"> </span>10,362,709T<span class=\"_ _c\"></span>otal tempor<span class=\"_ _0\"></span>ary differ<span class=\"_ _6\"></span>ences in Norway<span class=\"_ _232\"> </span>7,553,552<span class=\"_ _69\"> </span>9,307,368T<span class=\"_ _c\"></span>otal tempor<span class=\"_ _0\"></span>ary differ<span class=\"_ _6\"></span>ences abroad<span class=\"_ _233\"> </span>1,330,111<span class=\"_ _69\"> </span>1,055,341T<span class=\"_ _c\"></span>otal tempor<span class=\"_ _6\"></span>ary differ<span class=\"_ _6\"></span>ences<span class=\"_ _1a2\"> </span>8,883,663<span class=\"_ _c4\"> </span>10,362,709Def<span class=\"_ _0\"></span>erred tax liabilities (+) / tax assets (-)<span class=\"_ _177\"> </span>1,927,804<span class=\"_ _69\"> </span>2,258,689T<span class=\"_ _c\"></span>ax ra<span class=\"_ _6\"></span>te used t<span class=\"_ _6\"></span>o calculat<span class=\"_ _6\"></span>e def<span class=\"_ _0\"></span>erred tax in Norway<span class=\"_ _234\"> </span>22%<span class=\"_ _2c\"> </span>22%T<span class=\"_ _c\"></span>ax ra<span class=\"_ _6\"></span>te used t<span class=\"_ _6\"></span>o calculat<span class=\"_ _6\"></span>e def<span class=\"_ _0\"></span>erred tax abr<span class=\"_ _6\"></span>oad<span class=\"_ _235\"> </span>20%<span class=\"_ _2c\"> </span>20%T<span class=\"_ _c\"></span>ax losses carried forwar<span class=\"_ _0\"></span>d are mainly r<span class=\"_ _6\"></span>elat<span class=\"_ _0\"></span>ed to the companies in the subgroup <span class=\"_ _0\"></span>SalMar<span class=\"ws7c\"> Aker Ocean and o<span class=\"_ _6\"></span>ther Norwegian group c<span class=\"_ _0\"></span>ompanies </span>not includ<span class=\"_ _6\"></span>ed in tax groups. The loss car<span class=\"_ _6\"></span>ry forwar<span class=\"_ _0\"></span>d are e<span class=\"_ _0\"></span>xpected to be deducted fr<span class=\"_ _0\"></span>om taxable inc<span class=\"_ _6\"></span>ome in the future. In assessing the<span class=\"_ _6\"></span> r<span class=\"_ _6\"></span>eco<span class=\"_ _6\"></span>ver<span class=\"_ _0\"></span>ability of tax assets the Gr<span class=\"_ _0\"></span>oup relies on the same for<span class=\"_ _0\"></span>ecast assumptions used else<span class=\"_ _6\"></span>where in the financial s<span class=\"_ _6\"></span>tat<span class=\"_ _0\"></span>ements and in other management r<span class=\"_ _0\"></span>eports.NOK 1,000Change in carrying amount o<span class=\"_ _6\"></span>f net de<span class=\"_ _0\"></span>ferred tax: <span class=\"_ _236\"> </span>2022 <span class=\"_ _a0\"> </span>2021 Def<span class=\"_ _0\"></span>erred tax liability at 1 January<span class=\"_ _237\"> </span>2,258,689<span class=\"_ _69\"> </span>1,828,109Def<span class=\"_ _0\"></span>erred tax liability associat<span class=\"_ _0\"></span>ed with acquisitions<span class=\"_ _238\"> </span>2,222,092<span class=\"_ _22a\"> </span>305,755Def<span class=\"_ _0\"></span>erred tax liability associat<span class=\"_ _0\"></span>ed discontinued oper<span class=\"_ _0\"></span>ations<span class=\"_ _239\"> </span>-939,965<span class=\"_ _7c\"> </span>0Change in def<span class=\"_ _0\"></span>erred tax liability<span class=\"_ _155\"> </span>-1,670,885<span class=\"_ _22a\"> </span>167,023Def<span class=\"_ _0\"></span>erred tax liability associat<span class=\"_ _0\"></span>ed with equity transactions<span class=\"_ _197\"> </span>2,771<span class=\"_ _b9\"> </span>-7,113Def<span class=\"_ _0\"></span>erred tax liability on items r<span class=\"_ _0\"></span>ecognised in OCI<span class=\"_ _23a\"> </span>49,085<span class=\"_ _5b\"> </span>-21,030Def<span class=\"_ _0\"></span>erred tax r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to disposal o<span class=\"_ _6\"></span>f group c<span class=\"_ _0\"></span>ompanies<span class=\"_ _23b\"> </span>0<span class=\"_ _23c\"> </span>-3,105T<span class=\"_ _0\"></span>ranslation diff<span class=\"_ _0\"></span>erences<span class=\"_ _23d\"> </span>6,017<span class=\"_ _5b\"> </span>-10,950Def<span class=\"_ _6\"></span>erred tax liability a<span class=\"_ _0\"></span>t 31 December<span class=\"_ _23e\"> </span>1,927,804<span class=\"_ _60\"> </span>2,258,689T<span class=\"_ _c\"></span>ax reconcilia<span class=\"_ _0\"></span>tion: <span class=\"_ _23f\"> </span>2022 <span class=\"_ _a0\"> </span>2021 Pro<span class=\"_ _6\"></span>fit bef<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>e tax<span class=\"_ _240\"> </span>4,562,032<span class=\"_ _69\"> </span>3,386,942T<span class=\"_ _c\"></span>ax calculated a<span class=\"_ _0\"></span>t nominal tax rat<span class=\"_ _0\"></span>e (22%)<span class=\"_ _177\"> </span>1,003,647<span class=\"_ _22a\"> </span>745,127Differ<span class=\"_ _0\"></span>ence in overseas tax r<span class=\"_ _0\"></span>ates<span class=\"_ _241\"> </span>-10,888<span class=\"_ _b9\"> </span>-6,014Permanen<span class=\"_ _6\"></span>t diff<span class=\"_ _6\"></span>erences (22%)<span class=\"_ _242\"> </span>-74,602<span class=\"_ _5b\"> </span>-39,674T<span class=\"_ _c\"></span>ax paid abroad<span class=\"_ _243\"> </span>31,266<span class=\"_ _62\"> </span>21,322Withholding tax<span class=\"_ _244\"> </span>0<span class=\"_ _80\"> </span>-847Adjus<span class=\"_ _6\"></span>tment o<span class=\"_ _6\"></span>f income tax fr<span class=\"_ _0\"></span>om previous y<span class=\"_ _6\"></span>ears<span class=\"_ _245\"> </span>4,573<span class=\"_ _b9\"> </span>-1,092Calculated tax e<span class=\"_ _0\"></span>xpense<span class=\"_ _16e\"> </span>953,995<span class=\"_ _d9\"> </span>718,822Effectiv<span class=\"_ _0\"></span>e tax rat<span class=\"_ _0\"></span>e<span class=\"_ _246\"> </span>20.9 %<span class=\"_ _ba\"> </span>21.2 %Permanen<span class=\"_ _6\"></span>t differ<span class=\"_ _0\"></span>ences apply to the following: <span class=\"_ _165\"> </span>2022 <span class=\"_ _a0\"> </span>2021 Share-based pa<span class=\"_ _0\"></span>yment, expensed<span class=\"_ _247\"> </span>12,019<span class=\"_ _62\"> </span>12,156Share-based pa<span class=\"_ _0\"></span>yment, released<span class=\"_ _1ed\"> </span>-8,688<span class=\"_ _61\"> </span>-17,918Gov<span class=\"_ _6\"></span>ernment gr<span class=\"_ _0\"></span>ants<span class=\"_ _248\"> </span>3,984<span class=\"_ _b9\"> </span>-3,470Share o<span class=\"_ _0\"></span>f profit/loss fr<span class=\"_ _6\"></span>om associat<span class=\"_ _0\"></span>es<span class=\"_ _249\"> </span>-14,615<span class=\"_ _5b\"> </span>-20,853Gain from disposal o<span class=\"_ _6\"></span>f group c<span class=\"_ _0\"></span>ompanies and other inv<span class=\"_ _0\"></span>estments<span class=\"_ _24a\"> </span>0<span class=\"_ _23c\"> </span>-4,423Non-taxable inc<span class=\"_ _0\"></span>ome from br<span class=\"_ _6\"></span>anch office<span class=\"_ _233\"> </span>-4,425<span class=\"_ _b9\"> </span>-6,163Acquisition-r<span class=\"_ _0\"></span>elated c<span class=\"_ _0\"></span>osts<span class=\"_ _24b\"> </span>-18,098<span class=\"_ _7c\"> </span>0Other<span class=\"_ _24c\"> </span>-44,778<span class=\"_ _64\"> </span>997T<span class=\"_ _c\"></span>otal<span class=\"_ _24c\"> </span>-74,602<span class=\"_ _70\"> </span>-39,674NOTE 3.3 <span class=\"_ _224\"> </span> <span class=\"_\"> </span><span class=\"fsa fc4 ls0\">Proper<span class=\"_ _1\"></span>ty<span class=\"_ _20\"></span>, plant and e<span class=\"_ _1\"></span>quipment</span>Acc<span class=\"_ _0\"></span>ounting policiesProperty<span class=\"_ _0\"></span>, plant and equipment (PPE) is measur<span class=\"_ _0\"></span>ed at acquisition cos<span class=\"_ _6\"></span>t, less <span class=\"_ _37\"></span>a <span class=\"_ _37\"></span><span class=\"ws6e\">deduction f<span class=\"_ _6\"></span>or accumulat<span class=\"_ _6\"></span>ed depr<span class=\"_ _6\"></span>eciation and writ<span class=\"_ _6\"></span>e-downs. </span>Borro<span class=\"_ _0\"></span>wing cost tha<span class=\"_ _6\"></span>t are dir<span class=\"_ _0\"></span>ectly attributable to the c<span class=\"_ _0\"></span>onstruction of <span class=\"_ _37\"></span><span class=\"ls1c ws1b\">a <span class=\"_ _37\"></span><span class=\"ws24\">qualifying asset f<span class=\"_ _6\"></span>orm part of the c<span class=\"_ _0\"></span>ost of the asse<span class=\"_ _6\"></span>t. S<span class=\"_ _0\"></span>traight-</span></span>line depr<span class=\"_ _6\"></span>eciation is applied o<span class=\"_ _6\"></span>ver the use<span class=\"_ _6\"></span>ful life o<span class=\"_ _0\"></span>f property, plan<span class=\"_ _6\"></span>t and equipment, based on the asse<span class=\"_ _6\"></span>t\u2019<span class=\"_ _0\"></span><span class=\"ws3b\">s <span class=\"_ _37\"></span><span class=\"ws24\">hist<span class=\"_ _6\"></span>orical cos<span class=\"_ _6\"></span>t and estima<span class=\"_ _6\"></span>ted </span></span>r<span class=\"_ _6\"></span>esidual value a<span class=\"_ _6\"></span>t disposal. If <span class=\"ws1b\">a <span class=\"_ _37\"></span></span>substan<span class=\"_ _6\"></span>tial part of an asse<span class=\"_ _6\"></span>t has an individual and diff<span class=\"_ _6\"></span>eren<span class=\"_ _6\"></span>t useful lif<span class=\"_ _0\"></span>e, this part is depreciat<span class=\"_ _0\"></span>ed separa<span class=\"_ _6\"></span>tely. The asset\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws66\">r<span class=\"_ _0\"></span>esidual value and useful lif<span class=\"_ _0\"></span>e are ev<span class=\"_ _0\"></span>aluated annually. The </span></span>gain or loss arising from the disposal or r<span class=\"_ _0\"></span>etir<span class=\"_ _6\"></span>ement o<span class=\"_ _6\"></span>f an asset is det<span class=\"_ _0\"></span>ermined as the differ<span class=\"_ _6\"></span>ence between the sales pr<span class=\"_ _0\"></span>oceeds and the carrying amount o<span class=\"_ _6\"></span>f the asset.PPE under c<span class=\"_ _6\"></span>onstruction is no<span class=\"_ _6\"></span>t deprecia<span class=\"_ _0\"></span>ted. Deprecia<span class=\"_ _0\"></span>tion is charged to e<span class=\"_ _6\"></span>xpenses when the asset is r<span class=\"_ _6\"></span>eady for use.Impairment t<span class=\"_ _0\"></span>ests for PPE ar<span class=\"_ _6\"></span>e performed when ther<span class=\"_ _0\"></span>e are indications of impairmen<span class=\"_ _6\"></span>t. If the r<span class=\"_ _6\"></span>eco<span class=\"_ _0\"></span>verable amoun<span class=\"_ _6\"></span>t is estima<span class=\"_ _6\"></span>ted t<span class=\"_ _0\"></span>o be less than the carrying amount o<span class=\"_ _6\"></span>f the net asse<span class=\"_ _0\"></span>t, impairment to the r<span class=\"_ _0\"></span>ecov<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>able amount is r<span class=\"_ _0\"></span>ecognised. The r<span class=\"_ _6\"></span>ec<span class=\"_ _6\"></span>ov<span class=\"_ _6\"></span>erable amoun<span class=\"_ _0\"></span>t is the higher of net sales value and v<span class=\"_ _6\"></span>alue in use. V<span class=\"_ _0\"></span>alue in use is the present v<span class=\"_ _0\"></span>alue of future cash flows which the asse<span class=\"_ _6\"></span>t will gener<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e.Other Land &amp; Machinery &amp; Boats &amp; opera<span class=\"_ _0\"></span>ting Assets under NOK 1,000buildings equipmentbargesassetsc<span class=\"_ _6\"></span>onstruction<span class=\"_ _b6\"> </span>T<span class=\"_ _c\"></span>otalAcquisition c<span class=\"_ _0\"></span>ost at 1 January 2022<span class=\"_ _12b\"> </span>2,503,586<span class=\"_ _8f\"> </span>4,312,018<span class=\"_ _8f\"> </span>1,806,879<span class=\"_ _6d\"> </span>276,327<span class=\"_ _8f\"> </span>1,838,751<span class=\"_ _71\"> </span>10,737,560Additions thr<span class=\"_ _6\"></span>ough business c<span class=\"_ _6\"></span>ombinations<span class=\"_ _13a\"> </span>1,482,389<span class=\"_ _73\"> </span>421,005<span class=\"_ _a4\"> </span>546,186<span class=\"_ _8e\"> </span>23,801<span class=\"_ _6d\"> </span>106,099<span class=\"_ _8f\"> </span>2,579,479Additions<span class=\"_ _263\"> </span>139,765<span class=\"_ _6d\"> </span>624,599<span class=\"_ _6d\"> </span>100,593<span class=\"_ _30\"> </span>9,453<span class=\"_ _8f\"> </span>1,390,598<span class=\"_ _8f\"> </span>2,265,008Reclassifica<span class=\"_ _6\"></span>tion assets under c<span class=\"_ _0\"></span>onstruction<span class=\"_ _1e2\"> </span>819,515<span class=\"_ _73\"> </span>403,014<span class=\"_ _a4\"> </span>153,692<span class=\"_ _8e\"> </span>38,271<span class=\"_ _101\"> </span>-1,414,492<span class=\"_ _13c\"> </span>0Disposals<span class=\"_ _179\"> </span>-139,611<span class=\"_ _10a\"> </span>-151,858<span class=\"_ _31\"> </span>-30<span class=\"_ _5f\"> </span>-49,844<span class=\"_ _30\"> </span>1,425<span class=\"_ _89\"> </span>-339,919Reclassifica<span class=\"_ _6\"></span>tion<span class=\"_ _1e3\"> </span>-36,195<span class=\"_ _a4\"> </span>306,921<span class=\"_ _89\"> </span>-299,077<span class=\"_ _5b\"> </span>16,529<span class=\"_ _5b\"> </span>11,822<span class=\"_ _15a\"> </span>0Currency tr<span class=\"_ _0\"></span>anslation diff<span class=\"_ _6\"></span>erences<span class=\"_ _94\"> </span>276<span class=\"_ _23c\"> </span>8,668<span class=\"_ _5b\"> </span>24,488<span class=\"_ _30\"> </span>4,052<span class=\"_ _30\"> </span>7,684<span class=\"_ _5b\"> </span>45,167Acquisition c<span class=\"_ _0\"></span>ost at 31 December 2022<span class=\"_ _191\"> </span>4,769,724<span class=\"_ _5c\"> </span>5,924,366<span class=\"_ _e5\"> </span>2,332,729<span class=\"_ _b1\"> </span>318,589<span class=\"_ _5c\"> </span>1,941,887<span class=\"_ _da\"> </span>15,287,295Accumula<span class=\"_ _6\"></span>ted depr<span class=\"_ _0\"></span>eciation &amp; write-308,805<span class=\"_ _8f\"> </span>2,349,679<span class=\"_ _6d\"> </span>734,312<span class=\"_ _6d\"> </span>211,251<span class=\"_ _187\"> </span>267<span class=\"_ _8f\"> </span>3,604,314downs a<span class=\"_ _6\"></span>t 1 January 2022Deprecia<span class=\"_ _0\"></span>tion<span class=\"_ _218\"> </span>137,728<span class=\"_ _73\"> </span>435,929<span class=\"_ _6d\"> </span>135,358<span class=\"_ _5b\"> </span>25,021<span class=\"_ _8b\"> </span>50<span class=\"_ _6d\"> </span>734,085Write-do<span class=\"_ _6\"></span>wns<span class=\"_ _264\"> </span>0<span class=\"_ _5b\"> </span>34,144<span class=\"_ _15a\"> </span>0<span class=\"_ _23c\"> </span>2,499<span class=\"_ _265\"> </span>0<span class=\"_ _5b\"> </span>36,642Disposal deprecia<span class=\"_ _0\"></span>tion and write-downs<span class=\"_ _24\"> </span>-45,802<span class=\"_ _89\"> </span>-139,981<span class=\"_ _31\"> </span>-30<span class=\"_ _5f\"> </span>-49,425<span class=\"_ _265\"> </span>0<span class=\"_ _10a\"> </span>-235,238Currency tr<span class=\"_ _0\"></span>anslation diff<span class=\"_ _6\"></span>erences<span class=\"_ _262\"> </span>1,677<span class=\"_ _23c\"> </span>4,083<span class=\"_ _8e\"> </span>10,409<span class=\"_ _80\"> </span>102<span class=\"_ _265\"> </span>0<span class=\"_ _5b\"> </span>16,272Accumula<span class=\"_ _6\"></span>ted deprecia<span class=\"_ _6\"></span>tion &amp; write-448,210<span class=\"_ _5c\"> </span>2,823,835<span class=\"_ _b1\"> </span>880,079<span class=\"_ _87\"> </span>238,873<span class=\"_ _af\"> </span>317<span class=\"_ _e5\"> </span>4,156,074downs a<span class=\"_ _6\"></span>t 31 December 2022Carrying amount a<span class=\"_ _6\"></span>t 31 December 2022<span class=\"_ _19\"> </span>4,321,514<span class=\"_ _5c\"> </span>3,100,531<span class=\"_ _e5\"> </span>1,452,651<span class=\"_ _192\"> </span>79,716<span class=\"_ _5c\"> </span>1,941,570<span class=\"_ _da\"> </span>11,131,221Estima<span class=\"_ _6\"></span>ted lif<span class=\"_ _0\"></span>etime<span class=\"_ _266\"> </span>5-33 years<span class=\"_ _116\"> </span>5-25 years<span class=\"_ _8d\"> </span>3-15 years<span class=\"_ _116\"> </span>3-20 years<span class=\"_ _2c\"> </span>N/ADeprecia<span class=\"_ _0\"></span>tion method<span class=\"_ _121\"> </span>Linear<span class=\"_ _b9\"> </span>Linear<span class=\"_ _23c\"> </span>Linear<span class=\"_ _23c\"> </span>Linear<span class=\"_ _206\"> </span>N/AGains/losses on the sale of PP&amp;E<span class=\"_ _41\"> </span>0<span class=\"_ _80\"> </span>426<span class=\"_ _265\"> </span>0<span class=\"_ _265\"> </span>0<span class=\"_ _265\"> </span>0<span class=\"_ _187\"> </span>426As of 31 December 2022, the c<span class=\"_ _0\"></span>ompany had capitalised <span class=\"ws1b\">a <span class=\"_ _1\"></span></span>to<span class=\"_ _6\"></span>tal of NOK 1,942 million in c<span class=\"_ _6\"></span>onnection with assets under c<span class=\"_ _6\"></span>onstruction, the c<span class=\"_ _6\"></span>osts r<span class=\"_ _6\"></span>elat<span class=\"_ _0\"></span>es primarily to the expansion o<span class=\"_ _6\"></span>f smolt capacity. The amount was divided in<span class=\"_ _6\"></span>to NOK 835.3 million on r<span class=\"_ _0\"></span>eal estat<span class=\"_ _6\"></span>e, NOK 998.8 million on plant and equipmen<span class=\"_ _6\"></span>t, NOK 63.4 million on vessels and o<span class=\"_ _0\"></span>ther oper<span class=\"_ _6\"></span>ating asse<span class=\"_ _6\"></span>ts, and NOK 44,2 million on other oper<span class=\"_ _0\"></span>ating assets. As of 31 December 2021, the c<span class=\"_ _0\"></span>ompany had capitalised <span class=\"ws0\">a <span class=\"_ _1\"></span></span>to<span class=\"_ _0\"></span>tal of NOK 1,838.5 million in work on in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tment pr<span class=\"_ _0\"></span>ojects that had not been c<span class=\"_ _6\"></span>omplet<span class=\"_ _6\"></span>ed and put int<span class=\"_ _6\"></span>o oper<span class=\"_ _6\"></span>ation and f<span class=\"_ _6\"></span>or which deprecia<span class=\"_ _0\"></span>tion had not c<span class=\"_ _6\"></span>ommenced. Of this was NOK 1,519.3 million rela<span class=\"_ _6\"></span>ted t<span class=\"_ _0\"></span>o real esta<span class=\"_ _6\"></span>te, NOK 216.4 million to plan<span class=\"_ _6\"></span>t and equipment, and NOK 102.8 million t<span class=\"_ _6\"></span>o vessels and o<span class=\"_ _0\"></span>ther operating asse<span class=\"_ _6\"></span>ts. Write-do<span class=\"_ _0\"></span>wns in 2022 derive primarily from <span class=\"ws0\">a <span class=\"_ _0\"></span><span class=\"ws26\">NOK 36.6 million impair<span class=\"ws0\">-</span></span></span>ment in the v<span class=\"_ _6\"></span>alue of the ne<span class=\"_ _6\"></span>t r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o the Ocean Farm 1 installa<span class=\"_ _6\"></span>tion. For 2021 ther<span class=\"_ _6\"></span>e was <span class=\"ws20\">a <span class=\"_ _1\"></span></span>minor impairment rela<span class=\"_ _0\"></span>ted to equipmen<span class=\"_ _6\"></span>t no longer in use. Other Land &amp; Machinery &amp; Boats &amp; opera<span class=\"_ _0\"></span>ting Assets under NOK 1,000buildings equipmentbargesassetsc<span class=\"_ _6\"></span>onstruction<span class=\"_ _b6\"> </span>T<span class=\"_ _c\"></span>otalAcquisition c<span class=\"_ _0\"></span>ost at 1 January 2021<span class=\"_ _267\"> </span>1,363,991<span class=\"_ _8f\"> </span>3,639,375<span class=\"_ _7e\"> </span>1,637,602<span class=\"_ _73\"> </span>254,501<span class=\"_ _68\"> </span>1,792,059<span class=\"_ _8f\"> </span>8,687,527Additions thr<span class=\"_ _6\"></span>ough business c<span class=\"_ _6\"></span>ombinations<span class=\"_ _d\"> </span>44,375<span class=\"_ _23c\"> </span>4,894<span class=\"_ _61\"> </span>13,395<span class=\"_ _30\"> </span>7,299<span class=\"_ _265\"> </span>0<span class=\"_ _8e\"> </span>69,963Disposal group c<span class=\"_ _0\"></span>ompanies<span class=\"_ _9a\"> </span>-14,682<span class=\"_ _203\"> </span>-32,816<span class=\"_ _206\"> </span>-48<span class=\"_ _112\"> </span>-874<span class=\"_ _265\"> </span>0<span class=\"_ _5f\"> </span>-48,421Additions<span class=\"_ _184\"> </span>1,095,941<span class=\"_ _73\"> </span>697,503<span class=\"_ _10f\"> </span>63,691<span class=\"_ _8e\"> </span>20,877<span class=\"_ _6d\"> </span>248,177<span class=\"_ _8f\"> </span>2,126,190Reclassifica<span class=\"_ _6\"></span>tion assets under c<span class=\"_ _0\"></span>onstruction<span class=\"_ _1bc\"> </span>24,579<span class=\"_ _5b\"> </span>49,359<span class=\"_ _a4\"> </span>116,456<span class=\"_ _30\"> </span>2,270<span class=\"_ _89\"> </span>-192,665<span class=\"_ _265\"> </span>0Disposals<span class=\"_ _15c\"> </span>-3,416<span class=\"_ _268\"> </span>-40,591,122<span class=\"_ _83\"> </span>-7,907<span class=\"_ _4e\"> </span>-7,643<span class=\"_ _101\"> </span>-4,284,530<span class=\"_ _203\"> </span>-63,841T<span class=\"_ _0\"></span>ranslation diff<span class=\"_ _0\"></span>erences<span class=\"_ _269\"> </span>-7,202<span class=\"_ _4e\"> </span>-5,706<span class=\"_ _db\"> </span>-16,312<span class=\"_ _112\"> </span>-103<span class=\"_ _4e\"> </span>-4,536<span class=\"_ _5f\"> </span>-33,859Acquisition c<span class=\"_ _0\"></span>ost at 31 December 2021<span class=\"_ _34\"> </span>2,503,586<span class=\"_ _5c\"> </span>4,312,018<span class=\"_ _101\"> </span>1,806,879<span class=\"_ _87\"> </span>276,327<span class=\"_ _5c\"> </span>1,838,751<span class=\"_ _268\"> </span>10,737,560Accumula<span class=\"_ _6\"></span>ted depr<span class=\"_ _0\"></span>eciation &amp; write-240,193<span class=\"_ _8f\"> </span>2,050,246<span class=\"_ _a4\"> </span>639,354<span class=\"_ _6d\"> </span>203,241<span class=\"_ _187\"> </span>466<span class=\"_ _8f\"> </span>3,133,499downs a<span class=\"_ _6\"></span>t 1 January 2021Disposal group c<span class=\"_ _0\"></span>ompanies<span class=\"_ _40\"> </span>-9,797<span class=\"_ _5f\"> </span>-26,757<span class=\"_ _206\"> </span>-48<span class=\"_ _112\"> </span>-667<span class=\"_ _265\"> </span>0<span class=\"_ _5f\"> </span>-37,269Deprecia<span class=\"_ _0\"></span>tion<span class=\"_ _213\"> </span>82,184<span class=\"_ _6d\"> </span>365,601<span class=\"_ _a4\"> </span>106,579<span class=\"_ _8e\"> </span>15,762<span class=\"_ _265\"> </span>0<span class=\"_ _6d\"> </span>570,125Write-do<span class=\"_ _6\"></span>wns<span class=\"_ _26a\"> </span>196<span class=\"_ _30\"> </span>2,495<span class=\"_ _13c\"> </span>0<span class=\"_ _80\"> </span>322<span class=\"_ _187\"> </span>531<span class=\"_ _30\"> </span>3,544Disposal deprecia<span class=\"_ _0\"></span>tion and write-downs<span class=\"_ _1c0\"> </span>-3,174<span class=\"_ _203\"> </span>-39,776<span class=\"_ _83\"> </span>-4,881<span class=\"_ _4e\"> </span>-7,312<span class=\"_ _112\"> </span>-500<span class=\"_ _5f\"> </span>-55,642Currency tr<span class=\"_ _0\"></span>anslation diff<span class=\"_ _6\"></span>erences<span class=\"_ _102\"> </span>-796<span class=\"_ _4e\"> </span>-2,130<span class=\"_ _83\"> </span>-6,692<span class=\"_ _31\"> </span>-95<span class=\"_ _112\"> </span>-230<span class=\"_ _4e\"> </span>-9,944Accumula<span class=\"_ _6\"></span>ted deprecia<span class=\"_ _6\"></span>tion &amp; write-308,805<span class=\"_ _5c\"> </span>2,349,679<span class=\"_ _8c\"> </span>734,312<span class=\"_ _87\"> </span>211,251<span class=\"_ _af\"> </span>267<span class=\"_ _e5\"> </span>3,604,314downs a<span class=\"_ _6\"></span>t 31 December 2021Carrying amount a<span class=\"_ _6\"></span>t 31 December 2021<span class=\"_ _d0\"> </span>2,194,781<span class=\"_ _5c\"> </span>1,962,338<span class=\"_ _101\"> </span>1,072,567<span class=\"_ _192\"> </span>65,075<span class=\"_ _5c\"> </span>1,838,484<span class=\"_ _e5\"> </span>7,133,246Estima<span class=\"_ _6\"></span>ted lif<span class=\"_ _0\"></span>etime<span class=\"_ _266\"> </span>5-33 years<span class=\"_ _8d\"> </span>5-25 years<span class=\"_ _65\"> </span>3-15 years<span class=\"_ _8d\"> </span>3-20 years<span class=\"_ _2c\"> </span>N/ADeprecia<span class=\"_ _0\"></span>tion method<span class=\"_ _121\"> </span>Linear<span class=\"_ _23c\"> </span>Linear<span class=\"_ _b9\"> </span>Linear<span class=\"_ _23c\"> </span>Linear<span class=\"_ _206\"> </span>N/AGains/losses on the sale of PP&amp;E<span class=\"_ _1b3\"> </span>0<span class=\"_ _30\"> </span>2,151<span class=\"_ _b9\"> </span>1,174<span class=\"_ _265\"> </span>0<span class=\"_ _15a\"> </span>0<span class=\"_ _23c\"> </span>3,325",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-43-4": {
   "value": "NOTE 2.3 <span class=\"_ _1d\"> </span> <span class=\"_\"> </span><span class=\"fsa fc4 ls0\">Salary and personnel expenses</span>Salary and personnel e<span class=\"_ _6\"></span>xpenses: NOK 1,000<span class=\"_ _82\"> </span>2022<span class=\"_ _1cf\"> </span>2021Salaries and other short-1,548,764<span class=\"_ _69\"> </span>1,268,190term emplo<span class=\"_ _6\"></span>yee bene<span class=\"_ _6\"></span>fitsSocial security expenses<span class=\"_ _ff\"> </span>117,907<span class=\"_ _62\"> </span>92,055Pension e<span class=\"_ _0\"></span>xpenses<span class=\"_ _17a\"> </span>92,498<span class=\"_ _62\"> </span>68,307Employ<span class=\"_ _6\"></span>ee share schemes 54,266<span class=\"_ _62\"> </span>55,534charged t<span class=\"_ _0\"></span>o expensesOther benefits<span class=\"_ _199\"> </span>80,329<span class=\"_ _ab\"> </span>55,600T<span class=\"_ _c\"></span>otal<span class=\"_ _1da\"> </span>1,893,764<span class=\"_ _60\"> </span>1,539,686A<span class=\"_ _0\"></span>ver<span class=\"_ _6\"></span>age number of full-time 2,266<span class=\"_ _b6\"> </span>1,960employ<span class=\"_ _6\"></span>ee equivalen<span class=\"_ _6\"></span>t in the GroupAuditor:Br<span class=\"_ _6\"></span>eakdo<span class=\"_ _6\"></span>wn of t<span class=\"_ _6\"></span>otal audit<span class=\"_ _6\"></span>or\u2019<span class=\"_ _0\"></span>s fee:12022 \u2013 NOK 1,000<span class=\"_ _1db\"> </span>EY<span class=\"_ _86\"> </span>OthersAudit services<span class=\"_ _125\"> </span>5,979<span class=\"_ _64\"> </span>981Other certification services<span class=\"_ _1dc\"> </span>1,524<span class=\"_ _10\"> </span>50T<span class=\"_ _c\"></span>ax advisory services<span class=\"_ _17a\"> </span>359<span class=\"_ _99\"> </span>0Other non-audit services<span class=\"_ _12b\"> </span>2,186<span class=\"_ _64\"> </span>123T<span class=\"_ _c\"></span>otal 2022<span class=\"_ _41\"> </span>10,048<span class=\"_ _a0\"> </span>1,15412021 \u2013 NOK 1,000<span class=\"_ _1db\"> </span>EY<span class=\"_ _86\"> </span>OthersAudit services<span class=\"_ _125\"> </span>2,269<span class=\"_ _b6\"> </span>2,192Other certification services<span class=\"_ _1dd\"> </span>562<span class=\"_ _7c\"> </span>0T<span class=\"_ _c\"></span>ax advisory services<span class=\"_ _17a\"> </span>490<span class=\"_ _99\"> </span>0Other non-audit services<span class=\"_ _1b\"> </span>244<span class=\"_ _19\"> </span>250T<span class=\"_ _c\"></span>otal 2021<span class=\"_ _10b\"> </span>3,565<span class=\"_ _a0\"> </span>2,4421 <span class=\"_ _48\"> </span>Some of the f<span class=\"_ _6\"></span>ees disclosed are inclusiv<span class=\"_ _0\"></span>e of V<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>.Remuner<span class=\"_ _0\"></span>ation paid to Ex<span class=\"_ _0\"></span>ecutive Managemen<span class=\"_ _6\"></span>t and Boar<span class=\"_ _6\"></span>d of Dir<span class=\"_ _0\"></span>ectors:Re<span class=\"_ _6\"></span>f<span class=\"_ _6\"></span>erence is made t<span class=\"_ _0\"></span>o the Board'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"_ _37\"></span><span class=\"ws3a\">guidelines for r<span class=\"_ _0\"></span>emunera<span class=\"_ _6\"></span>tion and other bene<span class=\"_ _6\"></span>fits for <span class=\"ws0\">SalMar<span class=\"ls3b ws17\"> ASA'</span>s senior </span></span></span>e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>ecutives adop<span class=\"_ _6\"></span>ted by the or<span class=\"_ _0\"></span>dinary general mee<span class=\"_ _6\"></span>ting on 8 June 2021. Fix<span class=\"_ _6\"></span>ed remuner<span class=\"_ _0\"></span>ation<span class=\"_ _1df\"> </span>V<span class=\"_ _0\"></span>ariable remunera<span class=\"_ _0\"></span>tionT<span class=\"_ _c\"></span>otal fix<span class=\"_ _6\"></span>ed T<span class=\"_ _c\"></span>otal variable T<span class=\"_ _c\"></span>otal Ex<span class=\"_ _6\"></span>ecutive Managemen<span class=\"_ _6\"></span>t 2022 \u2013 NOK 1,000<span class=\"_ _1b\"> </span>Base salary<span class=\"_ _bc\"> </span>Pension<span class=\"_ _91\"> </span>Benefitsremuner<span class=\"_ _0\"></span>ation<span class=\"_ _b3\"> </span>Sever<span class=\"_ _6\"></span>ance pay<span class=\"_ _129\"> </span>Bonus<span class=\"_ _b6\"> </span>Sharesremuner<span class=\"_ _0\"></span>ationremuner<span class=\"_ _0\"></span>ation1Frode Arn<span class=\"_ _6\"></span>tsen, CEO, former C<span class=\"_ _0\"></span>OO Industry &amp; Sales2,710<span class=\"_ _75\"> </span>84<span class=\"_ _e1\"> </span>9<span class=\"_ _35\"> </span>2,804<span class=\"_ _15b\"> </span>0<span class=\"_ _1ac\"> </span>750<span class=\"_ _1a\"> </span>765<span class=\"_ _35\"> </span>1,515<span class=\"_ _64\"> </span>4,3192Linda Litlekals\u00f8y A<span class=\"_ _0\"></span>ase, CEO2,576<span class=\"_ _75\"> </span>55<span class=\"_ _1a\"> </span>117<span class=\"_ _18a\"> </span>2,749<span class=\"_ _35\"> </span>6,643<span class=\"_ _35\"> </span>1,800<span class=\"_ _e1\"> </span>0<span class=\"_ _187\"> </span>8,443<span class=\"_ _ad\"> </span>11,1913Gustav Witz<span class=\"_ _0\"></span>\u00f8e, CEO1,090<span class=\"_ _75\"> </span>34<span class=\"_ _e1\"> </span>3<span class=\"_ _35\"> </span>1,127<span class=\"_ _15b\"> </span>0<span class=\"_ _e1\"> </span>0<span class=\"_ _e1\"> </span>0<span class=\"_ _15b\"> </span>0<span class=\"_ _64\"> </span>1,1274Ulrik S<span class=\"_ _6\"></span>tein<span class=\"_ _0\"></span>vik, CFO, former Dir<span class=\"_ _6\"></span>ector Business Impr<span class=\"_ _6\"></span>ov<span class=\"_ _6\"></span>ement2,081<span class=\"_ _75\"> </span>80<span class=\"_ _e1\"> </span>9<span class=\"_ _35\"> </span>2,170<span class=\"_ _15b\"> </span>0<span class=\"_ _1ac\"> </span>670<span class=\"_ _1a\"> </span>673<span class=\"_ _35\"> </span>1,343<span class=\"_ _64\"> </span>3,5145Gunnar Nielsen, CFO1,583<span class=\"_ _75\"> </span>18<span class=\"_ _e1\"> </span>6<span class=\"_ _35\"> </span>1,607<span class=\"_ _15b\"> </span>0<span class=\"_ _e1\"> </span>0<span class=\"_ _e1\"> </span>0<span class=\"_ _15b\"> </span>0<span class=\"_ _64\"> </span>1,6076T<span class=\"_ _0\"></span>rine S\u00e6ther Romuld, CFO &amp; C<span class=\"_ _0\"></span>OO1,051<span class=\"_ _75\"> </span>31<span class=\"_ _e1\"> </span>2<span class=\"_ _35\"> </span>1,084<span class=\"_ _15b\"> </span>0<span class=\"_ _18a\"> </span>2,943<span class=\"_ _15b\"> </span>0<span class=\"_ _18a\"> </span>2,943<span class=\"_ _31\"> </span>4,028Roger Bekk<span class=\"_ _0\"></span>en, COO<span class=\"_ _120\"> </span>2,454<span class=\"_ _93\"> </span>91<span class=\"_ _15b\"> </span>9<span class=\"_ _35\"> </span>2,555<span class=\"_ _e1\"> </span>0<span class=\"_ _1a\"> </span>700<span class=\"_ _1a\"> </span>782<span class=\"_ _35\"> </span>1,482<span class=\"_ _64\"> </span>4,0377Simon Andre S\u00f8bs<span class=\"_ _0\"></span>tad, COO Sales &amp; Industry1,413<span class=\"_ _75\"> </span>45<span class=\"_ _93\"> </span>11<span class=\"_ _187\"> </span>1,468<span class=\"_ _e1\"> </span>0<span class=\"_ _1a\"> </span>380<span class=\"_ _1a\"> </span>428<span class=\"_ _1a\"> </span>808<span class=\"_ _64\"> </span>2,2777Eva Haugen, Dir<span class=\"_ _0\"></span>ector Quality Management/HSE1,384<span class=\"_ _75\"> </span>79<span class=\"_ _e1\"> </span>9<span class=\"_ _35\"> </span>1,473<span class=\"_ _15b\"> </span>0<span class=\"_ _1ac\"> </span>360<span class=\"_ _1a\"> </span>460<span class=\"_ _1a\"> </span>820<span class=\"_ _64\"> </span>2,2927Arthur Wisniewski, Dir<span class=\"_ _6\"></span>ector Human R<span class=\"_ _6\"></span>esour<span class=\"_ _6\"></span>ce Management1,660<span class=\"_ _75\"> </span>75<span class=\"_ _e1\"> </span>9<span class=\"_ _35\"> </span>1,745<span class=\"_ _15b\"> </span>0<span class=\"_ _1ac\"> </span>600<span class=\"_ _1a\"> </span>451<span class=\"_ _35\"> </span>1,051<span class=\"_ _64\"> </span>2,7967Runar Sivertsen, Chie<span class=\"_ _6\"></span>f S<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>egy Officer1,432<span class=\"_ _75\"> </span>75<span class=\"_ _e1\"> </span>9<span class=\"_ _35\"> </span>1,516<span class=\"_ _15b\"> </span>0<span class=\"_ _1ac\"> </span>535<span class=\"_ _1a\"> </span>358<span class=\"_ _1a\"> </span>893<span class=\"_ _64\"> </span>2,409T<span class=\"_ _c\"></span>otal earned 2022<span class=\"_ _1de\"> </span>25,077<span class=\"_ _34\"> </span>668<span class=\"_ _134\"> </span>196<span class=\"_ _76\"> </span>25,941<span class=\"_ _af\"> </span>6,643<span class=\"_ _25\"> </span>9,738<span class=\"_ _af\"> </span>3,917<span class=\"_ _76\"> </span>13,655<span class=\"_ _63\"> </span>39,5961 <span class=\"_ _48\"> </span>From 24 Oct<span class=\"_ _6\"></span>ober 2022.2 <span class=\"_ _48\"> </span>From 9 Ma<span class=\"_ _6\"></span>y 2022 to 23 Oct<span class=\"_ _6\"></span>ober 2022. Ms Aase had a sev<span class=\"_ _0\"></span>erance agreemen<span class=\"_ _6\"></span>t  of one y<span class=\"_ _6\"></span>ear fixed and v<span class=\"_ _6\"></span>ariable r<span class=\"_ _6\"></span>emunera<span class=\"_ _6\"></span>tion. 2/3 of the se<span class=\"_ _6\"></span>ver<span class=\"_ _6\"></span>ance pay has been se<span class=\"_ _6\"></span>ttled as per 31.12.2022. The remaining amoun<span class=\"_ _6\"></span>t of NOK 2.331 million r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to sev<span class=\"_ _6\"></span>erance pa<span class=\"_ _6\"></span>y will be settled during 2023.3 Unti<span class=\"ws0\">l 9 Ma<span class=\"_ _6\"></span>y 2022</span>4 <span class=\"_ _48\"> </span>From 27 Oct<span class=\"_ _6\"></span>ober 20225 <span class=\"_ _48\"> </span>From 1 April 2022 t<span class=\"_ _6\"></span>o 26 October 20226 <span class=\"_ _48\"> </span>Until 31 Mar<span class=\"_ _0\"></span>ch 2022Fix<span class=\"_ _6\"></span>ed remuner<span class=\"_ _0\"></span>ation<span class=\"_ _1df\"> </span>V<span class=\"_ _0\"></span>ariable remunera<span class=\"_ _0\"></span>tion7 <span class=\"_ _48\"> </span>From 28 Oct<span class=\"_ _6\"></span>ober 2022T<span class=\"_ _c\"></span>otal fix<span class=\"_ _6\"></span>ed T<span class=\"_ _c\"></span>otal variable Ex<span class=\"_ _6\"></span>ecutive Managemen<span class=\"_ _6\"></span>t 2021 \u2013 NOK 1,000<span class=\"_ _2c\"> </span>Base salary<span class=\"_ _4e\"> </span>Pension<span class=\"_ _2f\"> </span>Benefitsremuner<span class=\"_ _0\"></span>ation<span class=\"_ _99\"> </span>Bonus<span class=\"_ _8e\"> </span>Sharesremuner<span class=\"_ _0\"></span>ation<span class=\"_ _d2\"> </span>T<span class=\"_ _c\"></span>otal r<span class=\"_ _6\"></span>emunera<span class=\"_ _6\"></span>tionGustav Witz<span class=\"_ _0\"></span>\u00f8e, CEO<span class=\"_ _b7\"> </span>2,011<span class=\"_ _95\"> </span>70<span class=\"_ _14d\"> </span>10<span class=\"_ _22\"> </span>2,090<span class=\"_ _55\"> </span>0<span class=\"_ _19a\"> </span>0<span class=\"_ _1e0\"> </span>0<span class=\"_ _d7\"> </span>2,090T<span class=\"_ _0\"></span>rine S\u00e6ther Romuld, CFO &amp; C<span class=\"_ _0\"></span>OO<span class=\"_ _10e\"> </span>2,939<span class=\"_ _33\"> </span>126<span class=\"_ _162\"> </span>10<span class=\"_ _22\"> </span>3,075<span class=\"_ _ff\"> </span>650<span class=\"_ _ba\"> </span>1,336<span class=\"_ _9c\"> </span>1,986<span class=\"_ _d7\"> </span>5,061Frode Arn<span class=\"_ _6\"></span>tsen, C<span class=\"_ _6\"></span>OO Sales &amp; Industry<span class=\"_ _131\"> </span>2,194<span class=\"_ _95\"> </span>78<span class=\"_ _be\"> </span>10<span class=\"_ _32\"> </span>2,282<span class=\"_ _ff\"> </span>650<span class=\"_ _ba\"> </span>1,562<span class=\"_ _9c\"> </span>2,212<span class=\"_ _d7\"> </span>4,494Ulrik S<span class=\"_ _6\"></span>tein<span class=\"_ _0\"></span>vik, Director Business Impr<span class=\"_ _0\"></span>ovement<span class=\"_ _54\"> </span>1,931<span class=\"_ _15a\"> </span>74<span class=\"_ _162\"> </span>10<span class=\"_ _22\"> </span>2,014<span class=\"_ _ff\"> </span>650<span class=\"_ _ba\"> </span>1,374<span class=\"_ _9c\"> </span>2,024<span class=\"_ _50\"> </span>4,039Roger Bekk<span class=\"_ _0\"></span>en, COO Farming<span class=\"_ _1e1\"> </span>2,247<span class=\"_ _1e2\"> </span>85<span class=\"_ _14d\"> </span>47<span class=\"_ _22\"> </span>2,379<span class=\"_ _ff\"> </span>650<span class=\"_ _b9\"> </span>1,601<span class=\"_ _9c\"> </span>2,251<span class=\"_ _d7\"> </span>4,629T<span class=\"_ _c\"></span>otal earned 2021<span class=\"_ _1e3\"> </span>11,321<span class=\"_ _8b\"> </span>433<span class=\"_ _be\"> </span>85<span class=\"_ _14d\"> </span>11,840<span class=\"_ _7d\"> </span>2,600<span class=\"_ _ab\"> </span>5,873<span class=\"_ _be\"> </span>8,473<span class=\"_ _e1\"> </span>20,313Board o<span class=\"_ _0\"></span>f Directors 2022 - NOK 1,000<span class=\"_ _1de\"> </span>Annual base fee<span class=\"_ _8\"> </span>Audit and Risk C<span class=\"_ _6\"></span>ommittee<span class=\"_ _e5\"> </span>Nomination Committee<span class=\"_ _8e\"> </span>Salary and benefits<span class=\"_ _4e\"> </span>T<span class=\"_ _c\"></span>otal r<span class=\"_ _6\"></span>emunera<span class=\"_ _6\"></span>tionGustav Witz<span class=\"_ _6\"></span>\u00f8e, Chair of the Boar<span class=\"_ _0\"></span>d (from 8 June 2022)<span class=\"_ _189\"> </span>260<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1d1\"> </span>260Leif Inge Nor<span class=\"_ _0\"></span>dhammer, Boar<span class=\"_ _6\"></span>d member (Chair of the Boar<span class=\"_ _0\"></span>d until 8 June 2022)<span class=\"_ _1e5\"> </span>395<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1d1\"> </span>395Margr<span class=\"_ _0\"></span>ethe Hauge, Vice-Chair of the Boar<span class=\"_ _0\"></span>d<span class=\"_ _1a4\"> </span>283<span class=\"_ _1e6\"> </span>123<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1d1\"> </span>405Arnhild Holstad, Boar<span class=\"_ _0\"></span>d member (from 8 June 2022)<span class=\"_ _1e7\"> </span>145<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1d1\"> </span>145Morten L<span class=\"_ _0\"></span>oktu, Board member (fr<span class=\"_ _6\"></span>om 8 June 2022)<span class=\"_ _1e8\"> </span>145<span class=\"_ _2a\"> </span>43<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1d1\"> </span>188Employ<span class=\"_ _6\"></span>ee repr<span class=\"_ _0\"></span>esentativ<span class=\"_ _6\"></span>esSimon Andre S\u00f8bs<span class=\"_ _6\"></span>tad, Boar<span class=\"_ _6\"></span>d Member<span class=\"_ _1e9\"> </span>141<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _16\"> </span>2,277<span class=\"_ _104\"> </span>2,418T<span class=\"_ _0\"></span>one Ingebrigtsen, Boar<span class=\"_ _6\"></span>d Member<span class=\"_ _1ea\"> </span>141<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _16\"> </span>1,311<span class=\"_ _104\"> </span>1,453Nomination CommitteeBj\u00f8rn M. Wiggen, Chair of the Nomina<span class=\"_ _6\"></span>tion Committ<span class=\"_ _6\"></span>ee<span class=\"_ _1eb\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _2a\"> </span>41<span class=\"_ _1e4\"> </span>0<span class=\"_ _2a\"> </span>41Endre K<span class=\"_ _0\"></span>olbj\u00f8rnsen<span class=\"_ _1ec\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _2a\"> </span>26<span class=\"_ _1e4\"> </span>0<span class=\"_ _2a\"> </span>26Karianne O. T<span class=\"_ _0\"></span>ung<span class=\"_ _1ed\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _2a\"> </span>26<span class=\"_ _1e4\"> </span>0<span class=\"_ _2a\"> </span>26Former members o<span class=\"_ _6\"></span>f the Board o<span class=\"_ _6\"></span>f Direct<span class=\"_ _6\"></span>ors and the Nomination CommitteeMagnus Dybvad, Boar<span class=\"_ _0\"></span>d Member (until 8 June 2022)<span class=\"_ _1ee\"> </span>138<span class=\"_ _2a\"> </span>40<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1d1\"> </span>178Linda Litlekals\u00f8y A<span class=\"_ _6\"></span>ase, Boar<span class=\"_ _6\"></span>d Member (former r<span class=\"_ _6\"></span>epresen<span class=\"_ _6\"></span>tativ<span class=\"_ _6\"></span>e until 9 Ma<span class=\"_ _6\"></span>y 2022)<span class=\"_ _107\"> </span>138<span class=\"_ _ae\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _e\"> </span>11,191<span class=\"_ _1ef\"> </span>11,329T<span class=\"_ _0\"></span>otal r<span class=\"_ _0\"></span>emuneration 2022<span class=\"_ _1f0\"> </span>1,785<span class=\"_ _1f1\"> </span>205<span class=\"_ _2a\"> </span>92<span class=\"_ _1b\"> </span>14,779<span class=\"_ _1b\"> </span>16,861Board o<span class=\"_ _0\"></span>f Directors 2021 \u2013 NOK 1,000<span class=\"_ _1f2\"> </span>Annual base fee<span class=\"_ _8\"> </span>Audit and Risk Committee<span class=\"_ _e5\"> </span>Nomination Committee<span class=\"_ _86\"> </span>Salary and benefits<span class=\"_ _4e\"> </span>T<span class=\"_ _c\"></span>otal remuner<span class=\"_ _0\"></span>ationLeif Inge Nor<span class=\"_ _0\"></span>dhammer, Chair of the Boar<span class=\"_ _0\"></span>d (Chair of the Boar<span class=\"_ _6\"></span>d from 8 June 2021)<span class=\"_ _c2\"> </span>375<span class=\"_ _159\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e6\"> </span>375Margr<span class=\"_ _0\"></span>ethe Hauge, Vice-Chair of the Boar<span class=\"_ _0\"></span>d<span class=\"_ _197\"> </span>263<span class=\"_ _1e6\"> </span>110<span class=\"_ _1e4\"> </span>0<span class=\"_ _159\"> </span>0<span class=\"_ _1d1\"> </span>373Linda Litlekals\u00f8y A<span class=\"_ _6\"></span>ase, Boar<span class=\"_ _6\"></span>d Member<span class=\"_ _1f3\"> </span>263<span class=\"_ _1e4\"> </span>0<span class=\"_ _159\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e6\"> </span>263Magnus Dybvad, Boar<span class=\"_ _0\"></span>d Member (from 8 June 2021)<span class=\"_ _136\"> </span>138<span class=\"_ _1e4\"> </span>0<span class=\"_ _159\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e6\"> </span>138Employ<span class=\"_ _6\"></span>ee repr<span class=\"_ _6\"></span>esenta<span class=\"_ _6\"></span>tivesSimon Andre S\u00f8bs<span class=\"_ _6\"></span>tad, Boar<span class=\"_ _6\"></span>d Member<span class=\"_ _1f4\"> </span>69<span class=\"_ _1e4\"> </span>0<span class=\"_ _159\"> </span>0<span class=\"_ _16\"> </span>2,492<span class=\"_ _12f\"> </span>2,561T<span class=\"_ _0\"></span>one Ingebrigtsen, Boar<span class=\"_ _6\"></span>d Member<span class=\"_ _1f5\"> </span>69<span class=\"_ _1e4\"> </span>0<span class=\"_ _159\"> </span>0<span class=\"_ _1d1\"> </span>959<span class=\"_ _12f\"> </span>1,028Nomination CommitteeBj\u00f8rn M. Wiggen, Chair of the Nomina<span class=\"_ _6\"></span>tion Committ<span class=\"_ _6\"></span>ee<span class=\"_ _1f6\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _a6\"> </span>40<span class=\"_ _1e4\"> </span>0<span class=\"_ _a6\"> </span>40Endre K<span class=\"_ _0\"></span>olbj\u00f8rnsen<span class=\"_ _1f7\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _a6\"> </span>25<span class=\"_ _1e4\"> </span>0<span class=\"_ _a6\"> </span>25Karianne O. T<span class=\"_ _0\"></span>ung (from 8 June 2021)<span class=\"_ _1f8\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _a6\"> </span>13<span class=\"_ _1e4\"> </span>0<span class=\"_ _a6\"> </span>13Former members o<span class=\"_ _6\"></span>f the Board o<span class=\"_ _6\"></span>f Direct<span class=\"_ _6\"></span>ors and the Nomination CommitteeT<span class=\"_ _0\"></span>onje E. Foss, Boar<span class=\"_ _6\"></span>d Member (former r<span class=\"_ _0\"></span>epresenta<span class=\"_ _6\"></span>tive until 11 No<span class=\"_ _6\"></span>vember 2021)<span class=\"_ _ea\"> </span>263<span class=\"_ _a6\"> </span>75<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e6\"> </span>338A<span class=\"_ _6\"></span>tle Eide, Chair of the boar<span class=\"_ _0\"></span>d (former repr<span class=\"_ _0\"></span>esentative un<span class=\"_ _6\"></span>til 8 June 2021)<span class=\"_ _19d\"> </span>225<span class=\"_ _1e4\"> </span>0<span class=\"_ _159\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e6\"> </span>225Brit Elin Soleng, Employ<span class=\"_ _6\"></span>ee repr<span class=\"_ _0\"></span>esentative (f<span class=\"_ _6\"></span>ormer repr<span class=\"_ _0\"></span>esentative un<span class=\"_ _6\"></span>til 8 June 2021)<span class=\"_ _1cd\"> </span>63<span class=\"_ _159\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e6\"> </span>766<span class=\"_ _1f9\"> </span>828Jon Erik Ros<span class=\"_ _6\"></span>voll, Employ<span class=\"_ _0\"></span>ee represen<span class=\"_ _6\"></span>tativ<span class=\"_ _6\"></span>e (former r<span class=\"_ _6\"></span>epresen<span class=\"_ _6\"></span>tativ<span class=\"_ _6\"></span>e until 8 June 2021)<span class=\"_ _4b\"> </span>63<span class=\"_ _1e4\"> </span>0<span class=\"_ _159\"> </span>0<span class=\"_ _1d1\"> </span>786<span class=\"_ _1f9\"> </span>849Anne Kathrine Slung\u00e5r<span class=\"_ _0\"></span>d, Nomination Committ<span class=\"_ _6\"></span>ee (former r<span class=\"_ _6\"></span>epresen<span class=\"_ _6\"></span>tativ<span class=\"_ _6\"></span>e until 8 June 2021)<span class=\"_ _5a\"> </span>13<span class=\"_ _1e4\"> </span>0<span class=\"_ _159\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1fa\"> </span>13T<span class=\"_ _0\"></span>otal r<span class=\"_ _0\"></span>emuneration 2021<span class=\"_ _1fb\"> </span>1,800<span class=\"_ _1f1\"> </span>185<span class=\"_ _2a\"> </span>78<span class=\"_ _dc\"> </span>5,003<span class=\"_ _dc\"> </span>7,066NOTE 2.<span class=\"_ _0\"></span>6 <span class=\"_ _1d\"> </span> <span class=\"_\"> </span><span class=\"fsa fc4 ls0\">Other operating expenses</span>Specification o<span class=\"_ _6\"></span>f o<span class=\"_ _6\"></span>ther opera<span class=\"_ _6\"></span>ting expenses (NOK 1,000):<span class=\"_ _dc\"> </span>2022<span class=\"_ _1c\"> </span>2021Maint<span class=\"_ _6\"></span>enance<span class=\"_ _21d\"> </span>304,810<span class=\"_ _101\"> </span>236,811Energy<span class=\"_ _21e\"> </span>329,902<span class=\"_ _101\"> </span>204,235Thir<span class=\"_ _6\"></span>d-party services<span class=\"_ _1e6\"> </span>142,978<span class=\"_ _101\"> </span>141,163Freigh<span class=\"_ _0\"></span>t<span class=\"_ _107\"> </span>1,668,036<span class=\"_ _d6\"> </span>1,275,835Insurance<span class=\"_ _15d\"> </span>61,376<span class=\"_ _72\"> </span>44,703T<span class=\"_ _0\"></span>rav<span class=\"_ _6\"></span>el c<span class=\"_ _6\"></span>ost<span class=\"_ _c2\"> </span>21,866<span class=\"_ _72\"> </span>13,743Other opera<span class=\"_ _0\"></span>ting expenses<span class=\"_ _9c\"> </span>917,266<span class=\"_ _101\"> </span>526,120T<span class=\"_ _c\"></span>otal o<span class=\"_ _6\"></span>ther opera<span class=\"_ _0\"></span>ting expenses<span class=\"_ _ba\"> </span>3,446,233<span class=\"_ _12\"> </span>2,442,610Production taxA <span class=\"ws3d\">production tax amoun<span class=\"_ _6\"></span>ting to NOK 0.40 per kg gutt<span class=\"_ _0\"></span>ed weight was </span>intr<span class=\"_ _0\"></span>oduced on the Norwegian business with eff<span class=\"_ _6\"></span>ect fr<span class=\"_ _6\"></span>om 1 January 2021 incr<span class=\"_ _6\"></span>eased to NOK 0.405 fr<span class=\"_ _6\"></span>om 2022. It will further increase<span class=\"_ _6\"></span> to NOK 0.56 fr<span class=\"_ _0\"></span>om 2023. Similarly, <span class=\"ws0\">a <span class=\"_ _1\"></span></span>resour<span class=\"_ _0\"></span>ce tax was intr<span class=\"_ _6\"></span>oduced in Iceland with eff<span class=\"_ _0\"></span>ect from 1 January 2020. The latt<span class=\"_ _0\"></span>er of this amount will incr<span class=\"_ _6\"></span>ease gradually o<span class=\"_ _6\"></span>ver <span class=\"ws0\">a <span class=\"_ _6\"></span><span class=\"ws2a\">sev<span class=\"_ _6\"></span>en-year period.  Of the t<span class=\"_ _6\"></span>otal c<span class=\"_ _0\"></span>ost of </span></span>NOK 85.2 million, NOK 71.8 million is r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to the activity in Norwa<span class=\"_ _6\"></span>y and NOK 13.5 million is r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to the activity in Iceland. The c<span class=\"_ _0\"></span>orre<span class=\"ws0\">-</span>sponding numbers in 2021 wer<span class=\"_ _6\"></span>e <span class=\"ws0\">a </span>to<span class=\"_ _0\"></span>tal production tax of NOK 71.6 million, wher<span class=\"_ _6\"></span>eof NOK 68.5 million was r<span class=\"_ _6\"></span>elat<span class=\"_ _0\"></span>ed to activity in Norway and NOK 3.1 million to activity in Iceland. T<span class=\"_ _c\"></span>o highlight the perf<span class=\"_ _6\"></span>or<span class=\"ls0 ws0\">-</span>mance of underlying oper<span class=\"_ _0\"></span>ations bef<span class=\"_ _6\"></span>ore deduction o<span class=\"_ _0\"></span>f the production tax, <span class=\"_ _1\"></span>SalMar<span class=\"ws8b\"> has chosen to r<span class=\"_ _0\"></span>eport it on <span class=\"ws0\">a <span class=\"_ _1\"></span></span>separa<span class=\"_ _6\"></span>te line in the inc<span class=\"_ _0\"></span>ome </span>sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t below Oper<span class=\"_ _0\"></span>ational EBIT<span class=\"_ _c\"></span>. T<span class=\"_ _0\"></span>o ensur<span class=\"_ _6\"></span>e consis<span class=\"_ _0\"></span>tent tr<span class=\"_ _0\"></span>eatment of the equiv<span class=\"_ _6\"></span>alent tax in Iceland, the r<span class=\"_ _0\"></span>esource tax in Iceland has been classified similarly in the financial sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t.NOTE 2.10 <span class=\"_ _1d\"> </span> <span class=\"_ _224\"> </span><span class=\"fsa fc4 ls0\">Income tax expense</span>Acc<span class=\"_ _0\"></span>ounting policiesInc<span class=\"_ _6\"></span>ome tax<span class=\"_ _6\"></span>es is comprised o<span class=\"_ _0\"></span>f taxes on the tax<span class=\"_ _0\"></span>able profit f<span class=\"_ _6\"></span>or the year<span class=\"_ _0\"></span>, changes in deferr<span class=\"_ _0\"></span>ed taxes and an<span class=\"_ _0\"></span>y adjustments in prior years' tax<span class=\"_ _6\"></span>es. Inc<span class=\"_ _6\"></span>ome tax r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o items r<span class=\"_ _0\"></span>ecognised in o<span class=\"_ _0\"></span>ther compr<span class=\"_ _6\"></span>ehensive inc<span class=\"_ _6\"></span>ome or in equity are r<span class=\"_ _0\"></span>ecognised in o<span class=\"_ _6\"></span>ther compr<span class=\"_ _0\"></span>ehensive inc<span class=\"_ _6\"></span>ome or dir<span class=\"_ _6\"></span>ectly in equity. T<span class=\"_ _c\"></span>ax payable is calcula<span class=\"_ _6\"></span>ted using the nominal tax r<span class=\"_ _0\"></span>ate f<span class=\"_ _6\"></span>or the r<span class=\"_ _6\"></span>elev<span class=\"_ _6\"></span>ant tax jurisdiction at the end o<span class=\"_ _6\"></span>f the r<span class=\"_ _6\"></span>eporting period.Def<span class=\"_ _0\"></span>erred tax is calcula<span class=\"_ _6\"></span>ted on the b<span class=\"_ _6\"></span>asis of t<span class=\"_ _6\"></span>empor<span class=\"_ _6\"></span>ary diff<span class=\"_ _6\"></span>erences<span class=\"_ _6\"></span> between acc<span class=\"_ _0\"></span>ounting and tax<span class=\"_ _6\"></span>ation v<span class=\"_ _6\"></span>alues at the close o<span class=\"_ _6\"></span>f the accoun<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span><span class=\"ls0 ws0\">-</span>ing year<span class=\"_ _0\"></span>. Deferr<span class=\"_ _0\"></span>ed tax assets arise fr<span class=\"_ _6\"></span>om tempor<span class=\"_ _0\"></span>ary differ<span class=\"_ _6\"></span>ences that give rise t<span class=\"_ _6\"></span>o futur<span class=\"_ _6\"></span>e tax deductions. Def<span class=\"_ _0\"></span>erred tax assets ar<span class=\"_ _0\"></span>e rec<span class=\"_ _6\"></span>ognised to the e<span class=\"_ _0\"></span>xtent tha<span class=\"_ _6\"></span>t it is probable tha<span class=\"_ _0\"></span>t <span class=\"ws3c\">a </span>tax<span class=\"_ _0\"></span>able profit will arise, agains<span class=\"_ _6\"></span>t which the deductible tempor<span class=\"_ _0\"></span>ary differ<span class=\"_ _0\"></span>ences, and the carry forwar<span class=\"_ _6\"></span>d of unused tax cr<span class=\"_ _6\"></span>edits and unused tax losses, can be utilised.T<span class=\"_ _c\"></span>ax increasing and tax decr<span class=\"_ _0\"></span>easing tempor<span class=\"_ _6\"></span>ary differ<span class=\"_ _0\"></span>ences are o<span class=\"_ _6\"></span>ffse<span class=\"_ _6\"></span>t against each o<span class=\"_ _6\"></span>ther to the e<span class=\"_ _0\"></span>xtent tha<span class=\"_ _0\"></span>t the taxes can be ne<span class=\"_ _6\"></span>t settled within one tax r<span class=\"_ _6\"></span>egime.NOK 1,000T<span class=\"_ _c\"></span>ax expense in the pro<span class=\"_ _6\"></span>fit or loss: <span class=\"_ _225\"> </span>2022<span class=\"_ _1cf\"> </span>2021T<span class=\"_ _c\"></span>ax payable<span class=\"_ _226\"> </span>2,589,042<span class=\"_ _bd\"> </span>531,569Change in def<span class=\"_ _0\"></span>erred tax<span class=\"_ _128\"> </span>-1,670,885<span class=\"_ _bd\"> </span>167,023T<span class=\"_ _c\"></span>ax payable abroad<span class=\"_ _227\"> </span>31,266<span class=\"_ _62\"> </span>21,322Adjus<span class=\"_ _6\"></span>tment f<span class=\"_ _6\"></span>or  tax of prior periods<span class=\"_ _228\"> </span>4,573<span class=\"_ _b9\"> </span>-1,092T<span class=\"_ _c\"></span>ax on ordinary pro<span class=\"_ _6\"></span>fit<span class=\"_ _229\"> </span>953,996<span class=\"_ _d9\"> </span>718,822T<span class=\"_ _c\"></span>ax payable in the balance sheet <span class=\"_ _209\"> </span>2022 <span class=\"_ _a0\"> </span>2021 T<span class=\"_ _c\"></span>ax payable for the y<span class=\"_ _6\"></span>ear - Norway<span class=\"_ _127\"> </span>2,589,049<span class=\"_ _22a\"> </span>530,623T<span class=\"_ _c\"></span>ax payable for the y<span class=\"_ _6\"></span>ear - abroad<span class=\"_ _21b\"> </span>23,520<span class=\"_ _62\"> </span>12,685T<span class=\"_ _c\"></span>ax payable in the balance sheet<span class=\"_ _20d\"> </span>2,612,569<span class=\"_ _1c\"> </span>543,307Break<span class=\"_ _0\"></span>down of tempor<span class=\"_ _6\"></span>ary differ<span class=\"_ _6\"></span>ences <span class=\"_ _1a1\"> </span>2022 <span class=\"_ _a0\"> </span>2021 Non-curren<span class=\"_ _0\"></span>t assets<span class=\"_ _22b\"> </span>7,877,218<span class=\"_ _69\"> </span>4,673,632Inve<span class=\"_ _1\"></span>ntor<span class=\"_ _1\"></span>y<span class=\"_ _22c\"> </span><span class=\"ls0 ws0\">1,797,767<span class=\"_ _69\"> </span>6,612,365</span>Receiv<span class=\"_ _6\"></span>ables<span class=\"_ _22d\"> </span>-7,483<span class=\"_ _b9\"> </span>-9,024Deriva<span class=\"_ _6\"></span>tives<span class=\"_ _22e\"> </span>319,960<span class=\"_ _62\"> </span>38,453Pro<span class=\"_ _6\"></span>vision onerous c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _22f\"> </span>-104,799<span class=\"_ _a4\"> </span>-203,040Other<span class=\"_ _230\"> </span>-202,197<span class=\"_ _a4\"> </span>-153,099T<span class=\"_ _c\"></span>ax losses carried forwar<span class=\"_ _0\"></span>d<span class=\"_ _231\"> </span>-796,803<span class=\"_ _a4\"> </span>-596,577T<span class=\"_ _c\"></span>otal tempor<span class=\"_ _6\"></span>ary differ<span class=\"_ _6\"></span>ences<span class=\"_ _1a2\"> </span>8,883,663<span class=\"_ _c4\"> </span>10,362,709T<span class=\"_ _c\"></span>otal tempor<span class=\"_ _0\"></span>ary differ<span class=\"_ _6\"></span>ences in Norway<span class=\"_ _232\"> </span>7,553,552<span class=\"_ _69\"> </span>9,307,368T<span class=\"_ _c\"></span>otal tempor<span class=\"_ _0\"></span>ary differ<span class=\"_ _6\"></span>ences abroad<span class=\"_ _233\"> </span>1,330,111<span class=\"_ _69\"> </span>1,055,341T<span class=\"_ _c\"></span>otal tempor<span class=\"_ _6\"></span>ary differ<span class=\"_ _6\"></span>ences<span class=\"_ _1a2\"> </span>8,883,663<span class=\"_ _c4\"> </span>10,362,709Def<span class=\"_ _0\"></span>erred tax liabilities (+) / tax assets (-)<span class=\"_ _177\"> </span>1,927,804<span class=\"_ _69\"> </span>2,258,689T<span class=\"_ _c\"></span>ax ra<span class=\"_ _6\"></span>te used t<span class=\"_ _6\"></span>o calculat<span class=\"_ _6\"></span>e def<span class=\"_ _0\"></span>erred tax in Norway<span class=\"_ _234\"> </span>22%<span class=\"_ _2c\"> </span>22%T<span class=\"_ _c\"></span>ax ra<span class=\"_ _6\"></span>te used t<span class=\"_ _6\"></span>o calculat<span class=\"_ _6\"></span>e def<span class=\"_ _0\"></span>erred tax abr<span class=\"_ _6\"></span>oad<span class=\"_ _235\"> </span>20%<span class=\"_ _2c\"> </span>20%T<span class=\"_ _c\"></span>ax losses carried forwar<span class=\"_ _0\"></span>d are mainly r<span class=\"_ _6\"></span>elat<span class=\"_ _0\"></span>ed to the companies in the subgroup <span class=\"_ _0\"></span>SalMar<span class=\"ws7c\"> Aker Ocean and o<span class=\"_ _6\"></span>ther Norwegian group c<span class=\"_ _0\"></span>ompanies </span>not includ<span class=\"_ _6\"></span>ed in tax groups. The loss car<span class=\"_ _6\"></span>ry forwar<span class=\"_ _0\"></span>d are e<span class=\"_ _0\"></span>xpected to be deducted fr<span class=\"_ _0\"></span>om taxable inc<span class=\"_ _6\"></span>ome in the future. In assessing the<span class=\"_ _6\"></span> r<span class=\"_ _6\"></span>eco<span class=\"_ _6\"></span>ver<span class=\"_ _0\"></span>ability of tax assets the Gr<span class=\"_ _0\"></span>oup relies on the same for<span class=\"_ _0\"></span>ecast assumptions used else<span class=\"_ _6\"></span>where in the financial s<span class=\"_ _6\"></span>tat<span class=\"_ _0\"></span>ements and in other management r<span class=\"_ _0\"></span>eports.NOK 1,000Change in carrying amount o<span class=\"_ _6\"></span>f net de<span class=\"_ _0\"></span>ferred tax: <span class=\"_ _236\"> </span>2022 <span class=\"_ _a0\"> </span>2021 Def<span class=\"_ _0\"></span>erred tax liability at 1 January<span class=\"_ _237\"> </span>2,258,689<span class=\"_ _69\"> </span>1,828,109Def<span class=\"_ _0\"></span>erred tax liability associat<span class=\"_ _0\"></span>ed with acquisitions<span class=\"_ _238\"> </span>2,222,092<span class=\"_ _22a\"> </span>305,755Def<span class=\"_ _0\"></span>erred tax liability associat<span class=\"_ _0\"></span>ed discontinued oper<span class=\"_ _0\"></span>ations<span class=\"_ _239\"> </span>-939,965<span class=\"_ _7c\"> </span>0Change in def<span class=\"_ _0\"></span>erred tax liability<span class=\"_ _155\"> </span>-1,670,885<span class=\"_ _22a\"> </span>167,023Def<span class=\"_ _0\"></span>erred tax liability associat<span class=\"_ _0\"></span>ed with equity transactions<span class=\"_ _197\"> </span>2,771<span class=\"_ _b9\"> </span>-7,113Def<span class=\"_ _0\"></span>erred tax liability on items r<span class=\"_ _0\"></span>ecognised in OCI<span class=\"_ _23a\"> </span>49,085<span class=\"_ _5b\"> </span>-21,030Def<span class=\"_ _0\"></span>erred tax r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to disposal o<span class=\"_ _6\"></span>f group c<span class=\"_ _0\"></span>ompanies<span class=\"_ _23b\"> </span>0<span class=\"_ _23c\"> </span>-3,105T<span class=\"_ _0\"></span>ranslation diff<span class=\"_ _0\"></span>erences<span class=\"_ _23d\"> </span>6,017<span class=\"_ _5b\"> </span>-10,950Def<span class=\"_ _6\"></span>erred tax liability a<span class=\"_ _0\"></span>t 31 December<span class=\"_ _23e\"> </span>1,927,804<span class=\"_ _60\"> </span>2,258,689T<span class=\"_ _c\"></span>ax reconcilia<span class=\"_ _0\"></span>tion: <span class=\"_ _23f\"> </span>2022 <span class=\"_ _a0\"> </span>2021 Pro<span class=\"_ _6\"></span>fit bef<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>e tax<span class=\"_ _240\"> </span>4,562,032<span class=\"_ _69\"> </span>3,386,942T<span class=\"_ _c\"></span>ax calculated a<span class=\"_ _0\"></span>t nominal tax rat<span class=\"_ _0\"></span>e (22%)<span class=\"_ _177\"> </span>1,003,647<span class=\"_ _22a\"> </span>745,127Differ<span class=\"_ _0\"></span>ence in overseas tax r<span class=\"_ _0\"></span>ates<span class=\"_ _241\"> </span>-10,888<span class=\"_ _b9\"> </span>-6,014Permanen<span class=\"_ _6\"></span>t diff<span class=\"_ _6\"></span>erences (22%)<span class=\"_ _242\"> </span>-74,602<span class=\"_ _5b\"> </span>-39,674T<span class=\"_ _c\"></span>ax paid abroad<span class=\"_ _243\"> </span>31,266<span class=\"_ _62\"> </span>21,322Withholding tax<span class=\"_ _244\"> </span>0<span class=\"_ _80\"> </span>-847Adjus<span class=\"_ _6\"></span>tment o<span class=\"_ _6\"></span>f income tax fr<span class=\"_ _0\"></span>om previous y<span class=\"_ _6\"></span>ears<span class=\"_ _245\"> </span>4,573<span class=\"_ _b9\"> </span>-1,092Calculated tax e<span class=\"_ _0\"></span>xpense<span class=\"_ _16e\"> </span>953,995<span class=\"_ _d9\"> </span>718,822Effectiv<span class=\"_ _0\"></span>e tax rat<span class=\"_ _0\"></span>e<span class=\"_ _246\"> </span>20.9 %<span class=\"_ _ba\"> </span>21.2 %Permanen<span class=\"_ _6\"></span>t differ<span class=\"_ _0\"></span>ences apply to the following: <span class=\"_ _165\"> </span>2022 <span class=\"_ _a0\"> </span>2021 Share-based pa<span class=\"_ _0\"></span>yment, expensed<span class=\"_ _247\"> </span>12,019<span class=\"_ _62\"> </span>12,156Share-based pa<span class=\"_ _0\"></span>yment, released<span class=\"_ _1ed\"> </span>-8,688<span class=\"_ _61\"> </span>-17,918Gov<span class=\"_ _6\"></span>ernment gr<span class=\"_ _0\"></span>ants<span class=\"_ _248\"> </span>3,984<span class=\"_ _b9\"> </span>-3,470Share o<span class=\"_ _0\"></span>f profit/loss fr<span class=\"_ _6\"></span>om associat<span class=\"_ _0\"></span>es<span class=\"_ _249\"> </span>-14,615<span class=\"_ _5b\"> </span>-20,853Gain from disposal o<span class=\"_ _6\"></span>f group c<span class=\"_ _0\"></span>ompanies and other inv<span class=\"_ _0\"></span>estments<span class=\"_ _24a\"> </span>0<span class=\"_ _23c\"> </span>-4,423Non-taxable inc<span class=\"_ _0\"></span>ome from br<span class=\"_ _6\"></span>anch office<span class=\"_ _233\"> </span>-4,425<span class=\"_ _b9\"> </span>-6,163Acquisition-r<span class=\"_ _0\"></span>elated c<span class=\"_ _0\"></span>osts<span class=\"_ _24b\"> </span>-18,098<span class=\"_ _7c\"> </span>0Other<span class=\"_ _24c\"> </span>-44,778<span class=\"_ _64\"> </span>997T<span class=\"_ _c\"></span>otal<span class=\"_ _24c\"> </span>-74,602<span class=\"_ _70\"> </span>-39,674NOTE 3.3 <span class=\"_ _224\"> </span> <span class=\"_\"> </span><span class=\"fsa fc4 ls0\">Proper<span class=\"_ _1\"></span>ty<span class=\"_ _20\"></span>, plant and e<span class=\"_ _1\"></span>quipment</span>Acc<span class=\"_ _0\"></span>ounting policiesProperty<span class=\"_ _0\"></span>, plant and equipment (PPE) is measur<span class=\"_ _0\"></span>ed at acquisition cos<span class=\"_ _6\"></span>t, less <span class=\"_ _37\"></span>a <span class=\"_ _37\"></span><span class=\"ws6e\">deduction f<span class=\"_ _6\"></span>or accumulat<span class=\"_ _6\"></span>ed depr<span class=\"_ _6\"></span>eciation and writ<span class=\"_ _6\"></span>e-downs. </span>Borro<span class=\"_ _0\"></span>wing cost tha<span class=\"_ _6\"></span>t are dir<span class=\"_ _0\"></span>ectly attributable to the c<span class=\"_ _0\"></span>onstruction of <span class=\"_ _37\"></span><span class=\"ls1c ws1b\">a <span class=\"_ _37\"></span><span class=\"ws24\">qualifying asset f<span class=\"_ _6\"></span>orm part of the c<span class=\"_ _0\"></span>ost of the asse<span class=\"_ _6\"></span>t. S<span class=\"_ _0\"></span>traight-</span></span>line depr<span class=\"_ _6\"></span>eciation is applied o<span class=\"_ _6\"></span>ver the use<span class=\"_ _6\"></span>ful life o<span class=\"_ _0\"></span>f property, plan<span class=\"_ _6\"></span>t and equipment, based on the asse<span class=\"_ _6\"></span>t\u2019<span class=\"_ _0\"></span><span class=\"ws3b\">s <span class=\"_ _37\"></span><span class=\"ws24\">hist<span class=\"_ _6\"></span>orical cos<span class=\"_ _6\"></span>t and estima<span class=\"_ _6\"></span>ted </span></span>r<span class=\"_ _6\"></span>esidual value a<span class=\"_ _6\"></span>t disposal. If <span class=\"ws1b\">a <span class=\"_ _37\"></span></span>substan<span class=\"_ _6\"></span>tial part of an asse<span class=\"_ _6\"></span>t has an individual and diff<span class=\"_ _6\"></span>eren<span class=\"_ _6\"></span>t useful lif<span class=\"_ _0\"></span>e, this part is depreciat<span class=\"_ _0\"></span>ed separa<span class=\"_ _6\"></span>tely. The asset\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws66\">r<span class=\"_ _0\"></span>esidual value and useful lif<span class=\"_ _0\"></span>e are ev<span class=\"_ _0\"></span>aluated annually. The </span></span>gain or loss arising from the disposal or r<span class=\"_ _0\"></span>etir<span class=\"_ _6\"></span>ement o<span class=\"_ _6\"></span>f an asset is det<span class=\"_ _0\"></span>ermined as the differ<span class=\"_ _6\"></span>ence between the sales pr<span class=\"_ _0\"></span>oceeds and the carrying amount o<span class=\"_ _6\"></span>f the asset.PPE under c<span class=\"_ _6\"></span>onstruction is no<span class=\"_ _6\"></span>t deprecia<span class=\"_ _0\"></span>ted. Deprecia<span class=\"_ _0\"></span>tion is charged to e<span class=\"_ _6\"></span>xpenses when the asset is r<span class=\"_ _6\"></span>eady for use.Impairment t<span class=\"_ _0\"></span>ests for PPE ar<span class=\"_ _6\"></span>e performed when ther<span class=\"_ _0\"></span>e are indications of impairmen<span class=\"_ _6\"></span>t. If the r<span class=\"_ _6\"></span>eco<span class=\"_ _0\"></span>verable amoun<span class=\"_ _6\"></span>t is estima<span class=\"_ _6\"></span>ted t<span class=\"_ _0\"></span>o be less than the carrying amount o<span class=\"_ _6\"></span>f the net asse<span class=\"_ _0\"></span>t, impairment to the r<span class=\"_ _0\"></span>ecov<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>able amount is r<span class=\"_ _0\"></span>ecognised. The r<span class=\"_ _6\"></span>ec<span class=\"_ _6\"></span>ov<span class=\"_ _6\"></span>erable amoun<span class=\"_ _0\"></span>t is the higher of net sales value and v<span class=\"_ _6\"></span>alue in use. V<span class=\"_ _0\"></span>alue in use is the present v<span class=\"_ _0\"></span>alue of future cash flows which the asse<span class=\"_ _6\"></span>t will gener<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e.Other Land &amp; Machinery &amp; Boats &amp; opera<span class=\"_ _0\"></span>ting Assets under NOK 1,000buildings equipmentbargesassetsc<span class=\"_ _6\"></span>onstruction<span class=\"_ _b6\"> </span>T<span class=\"_ _c\"></span>otalAcquisition c<span class=\"_ _0\"></span>ost at 1 January 2022<span class=\"_ _12b\"> </span>2,503,586<span class=\"_ _8f\"> </span>4,312,018<span class=\"_ _8f\"> </span>1,806,879<span class=\"_ _6d\"> </span>276,327<span class=\"_ _8f\"> </span>1,838,751<span class=\"_ _71\"> </span>10,737,560Additions thr<span class=\"_ _6\"></span>ough business c<span class=\"_ _6\"></span>ombinations<span class=\"_ _13a\"> </span>1,482,389<span class=\"_ _73\"> </span>421,005<span class=\"_ _a4\"> </span>546,186<span class=\"_ _8e\"> </span>23,801<span class=\"_ _6d\"> </span>106,099<span class=\"_ _8f\"> </span>2,579,479Additions<span class=\"_ _263\"> </span>139,765<span class=\"_ _6d\"> </span>624,599<span class=\"_ _6d\"> </span>100,593<span class=\"_ _30\"> </span>9,453<span class=\"_ _8f\"> </span>1,390,598<span class=\"_ _8f\"> </span>2,265,008Reclassifica<span class=\"_ _6\"></span>tion assets under c<span class=\"_ _0\"></span>onstruction<span class=\"_ _1e2\"> </span>819,515<span class=\"_ _73\"> </span>403,014<span class=\"_ _a4\"> </span>153,692<span class=\"_ _8e\"> </span>38,271<span class=\"_ _101\"> </span>-1,414,492<span class=\"_ _13c\"> </span>0Disposals<span class=\"_ _179\"> </span>-139,611<span class=\"_ _10a\"> </span>-151,858<span class=\"_ _31\"> </span>-30<span class=\"_ _5f\"> </span>-49,844<span class=\"_ _30\"> </span>1,425<span class=\"_ _89\"> </span>-339,919Reclassifica<span class=\"_ _6\"></span>tion<span class=\"_ _1e3\"> </span>-36,195<span class=\"_ _a4\"> </span>306,921<span class=\"_ _89\"> </span>-299,077<span class=\"_ _5b\"> </span>16,529<span class=\"_ _5b\"> </span>11,822<span class=\"_ _15a\"> </span>0Currency tr<span class=\"_ _0\"></span>anslation diff<span class=\"_ _6\"></span>erences<span class=\"_ _94\"> </span>276<span class=\"_ _23c\"> </span>8,668<span class=\"_ _5b\"> </span>24,488<span class=\"_ _30\"> </span>4,052<span class=\"_ _30\"> </span>7,684<span class=\"_ _5b\"> </span>45,167Acquisition c<span class=\"_ _0\"></span>ost at 31 December 2022<span class=\"_ _191\"> </span>4,769,724<span class=\"_ _5c\"> </span>5,924,366<span class=\"_ _e5\"> </span>2,332,729<span class=\"_ _b1\"> </span>318,589<span class=\"_ _5c\"> </span>1,941,887<span class=\"_ _da\"> </span>15,287,295Accumula<span class=\"_ _6\"></span>ted depr<span class=\"_ _0\"></span>eciation &amp; write-308,805<span class=\"_ _8f\"> </span>2,349,679<span class=\"_ _6d\"> </span>734,312<span class=\"_ _6d\"> </span>211,251<span class=\"_ _187\"> </span>267<span class=\"_ _8f\"> </span>3,604,314downs a<span class=\"_ _6\"></span>t 1 January 2022Deprecia<span class=\"_ _0\"></span>tion<span class=\"_ _218\"> </span>137,728<span class=\"_ _73\"> </span>435,929<span class=\"_ _6d\"> </span>135,358<span class=\"_ _5b\"> </span>25,021<span class=\"_ _8b\"> </span>50<span class=\"_ _6d\"> </span>734,085Write-do<span class=\"_ _6\"></span>wns<span class=\"_ _264\"> </span>0<span class=\"_ _5b\"> </span>34,144<span class=\"_ _15a\"> </span>0<span class=\"_ _23c\"> </span>2,499<span class=\"_ _265\"> </span>0<span class=\"_ _5b\"> </span>36,642Disposal deprecia<span class=\"_ _0\"></span>tion and write-downs<span class=\"_ _24\"> </span>-45,802<span class=\"_ _89\"> </span>-139,981<span class=\"_ _31\"> </span>-30<span class=\"_ _5f\"> </span>-49,425<span class=\"_ _265\"> </span>0<span class=\"_ _10a\"> </span>-235,238Currency tr<span class=\"_ _0\"></span>anslation diff<span class=\"_ _6\"></span>erences<span class=\"_ _262\"> </span>1,677<span class=\"_ _23c\"> </span>4,083<span class=\"_ _8e\"> </span>10,409<span class=\"_ _80\"> </span>102<span class=\"_ _265\"> </span>0<span class=\"_ _5b\"> </span>16,272Accumula<span class=\"_ _6\"></span>ted deprecia<span class=\"_ _6\"></span>tion &amp; write-448,210<span class=\"_ _5c\"> </span>2,823,835<span class=\"_ _b1\"> </span>880,079<span class=\"_ _87\"> </span>238,873<span class=\"_ _af\"> </span>317<span class=\"_ _e5\"> </span>4,156,074downs a<span class=\"_ _6\"></span>t 31 December 2022Carrying amount a<span class=\"_ _6\"></span>t 31 December 2022<span class=\"_ _19\"> </span>4,321,514<span class=\"_ _5c\"> </span>3,100,531<span class=\"_ _e5\"> </span>1,452,651<span class=\"_ _192\"> </span>79,716<span class=\"_ _5c\"> </span>1,941,570<span class=\"_ _da\"> </span>11,131,221Estima<span class=\"_ _6\"></span>ted lif<span class=\"_ _0\"></span>etime<span class=\"_ _266\"> </span>5-33 years<span class=\"_ _116\"> </span>5-25 years<span class=\"_ _8d\"> </span>3-15 years<span class=\"_ _116\"> </span>3-20 years<span class=\"_ _2c\"> </span>N/ADeprecia<span class=\"_ _0\"></span>tion method<span class=\"_ _121\"> </span>Linear<span class=\"_ _b9\"> </span>Linear<span class=\"_ _23c\"> </span>Linear<span class=\"_ _23c\"> </span>Linear<span class=\"_ _206\"> </span>N/AGains/losses on the sale of PP&amp;E<span class=\"_ _41\"> </span>0<span class=\"_ _80\"> </span>426<span class=\"_ _265\"> </span>0<span class=\"_ _265\"> </span>0<span class=\"_ _265\"> </span>0<span class=\"_ _187\"> </span>426As of 31 December 2022, the c<span class=\"_ _0\"></span>ompany had capitalised <span class=\"ws1b\">a <span class=\"_ _1\"></span></span>to<span class=\"_ _6\"></span>tal of NOK 1,942 million in c<span class=\"_ _6\"></span>onnection with assets under c<span class=\"_ _6\"></span>onstruction, the c<span class=\"_ _6\"></span>osts r<span class=\"_ _6\"></span>elat<span class=\"_ _0\"></span>es primarily to the expansion o<span class=\"_ _6\"></span>f smolt capacity. The amount was divided in<span class=\"_ _6\"></span>to NOK 835.3 million on r<span class=\"_ _0\"></span>eal estat<span class=\"_ _6\"></span>e, NOK 998.8 million on plant and equipmen<span class=\"_ _6\"></span>t, NOK 63.4 million on vessels and o<span class=\"_ _0\"></span>ther oper<span class=\"_ _6\"></span>ating asse<span class=\"_ _6\"></span>ts, and NOK 44,2 million on other oper<span class=\"_ _0\"></span>ating assets. As of 31 December 2021, the c<span class=\"_ _0\"></span>ompany had capitalised <span class=\"ws0\">a <span class=\"_ _1\"></span></span>to<span class=\"_ _0\"></span>tal of NOK 1,838.5 million in work on in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tment pr<span class=\"_ _0\"></span>ojects that had not been c<span class=\"_ _6\"></span>omplet<span class=\"_ _6\"></span>ed and put int<span class=\"_ _6\"></span>o oper<span class=\"_ _6\"></span>ation and f<span class=\"_ _6\"></span>or which deprecia<span class=\"_ _0\"></span>tion had not c<span class=\"_ _6\"></span>ommenced. Of this was NOK 1,519.3 million rela<span class=\"_ _6\"></span>ted t<span class=\"_ _0\"></span>o real esta<span class=\"_ _6\"></span>te, NOK 216.4 million to plan<span class=\"_ _6\"></span>t and equipment, and NOK 102.8 million t<span class=\"_ _6\"></span>o vessels and o<span class=\"_ _0\"></span>ther operating asse<span class=\"_ _6\"></span>ts. Write-do<span class=\"_ _0\"></span>wns in 2022 derive primarily from <span class=\"ws0\">a <span class=\"_ _0\"></span><span class=\"ws26\">NOK 36.6 million impair<span class=\"ws0\">-</span></span></span>ment in the v<span class=\"_ _6\"></span>alue of the ne<span class=\"_ _6\"></span>t r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o the Ocean Farm 1 installa<span class=\"_ _6\"></span>tion. For 2021 ther<span class=\"_ _6\"></span>e was <span class=\"ws20\">a <span class=\"_ _1\"></span></span>minor impairment rela<span class=\"_ _0\"></span>ted to equipmen<span class=\"_ _6\"></span>t no longer in use. Other Land &amp; Machinery &amp; Boats &amp; opera<span class=\"_ _0\"></span>ting Assets under NOK 1,000buildings equipmentbargesassetsc<span class=\"_ _6\"></span>onstruction<span class=\"_ _b6\"> </span>T<span class=\"_ _c\"></span>otalAcquisition c<span class=\"_ _0\"></span>ost at 1 January 2021<span class=\"_ _267\"> </span>1,363,991<span class=\"_ _8f\"> </span>3,639,375<span class=\"_ _7e\"> </span>1,637,602<span class=\"_ _73\"> </span>254,501<span class=\"_ _68\"> </span>1,792,059<span class=\"_ _8f\"> </span>8,687,527Additions thr<span class=\"_ _6\"></span>ough business c<span class=\"_ _6\"></span>ombinations<span class=\"_ _d\"> </span>44,375<span class=\"_ _23c\"> </span>4,894<span class=\"_ _61\"> </span>13,395<span class=\"_ _30\"> </span>7,299<span class=\"_ _265\"> </span>0<span class=\"_ _8e\"> </span>69,963Disposal group c<span class=\"_ _0\"></span>ompanies<span class=\"_ _9a\"> </span>-14,682<span class=\"_ _203\"> </span>-32,816<span class=\"_ _206\"> </span>-48<span class=\"_ _112\"> </span>-874<span class=\"_ _265\"> </span>0<span class=\"_ _5f\"> </span>-48,421Additions<span class=\"_ _184\"> </span>1,095,941<span class=\"_ _73\"> </span>697,503<span class=\"_ _10f\"> </span>63,691<span class=\"_ _8e\"> </span>20,877<span class=\"_ _6d\"> </span>248,177<span class=\"_ _8f\"> </span>2,126,190Reclassifica<span class=\"_ _6\"></span>tion assets under c<span class=\"_ _0\"></span>onstruction<span class=\"_ _1bc\"> </span>24,579<span class=\"_ _5b\"> </span>49,359<span class=\"_ _a4\"> </span>116,456<span class=\"_ _30\"> </span>2,270<span class=\"_ _89\"> </span>-192,665<span class=\"_ _265\"> </span>0Disposals<span class=\"_ _15c\"> </span>-3,416<span class=\"_ _268\"> </span>-40,591,122<span class=\"_ _83\"> </span>-7,907<span class=\"_ _4e\"> </span>-7,643<span class=\"_ _101\"> </span>-4,284,530<span class=\"_ _203\"> </span>-63,841T<span class=\"_ _0\"></span>ranslation diff<span class=\"_ _0\"></span>erences<span class=\"_ _269\"> </span>-7,202<span class=\"_ _4e\"> </span>-5,706<span class=\"_ _db\"> </span>-16,312<span class=\"_ _112\"> </span>-103<span class=\"_ _4e\"> </span>-4,536<span class=\"_ _5f\"> </span>-33,859Acquisition c<span class=\"_ _0\"></span>ost at 31 December 2021<span class=\"_ _34\"> </span>2,503,586<span class=\"_ _5c\"> </span>4,312,018<span class=\"_ _101\"> </span>1,806,879<span class=\"_ _87\"> </span>276,327<span class=\"_ _5c\"> </span>1,838,751<span class=\"_ _268\"> </span>10,737,560Accumula<span class=\"_ _6\"></span>ted depr<span class=\"_ _0\"></span>eciation &amp; write-240,193<span class=\"_ _8f\"> </span>2,050,246<span class=\"_ _a4\"> </span>639,354<span class=\"_ _6d\"> </span>203,241<span class=\"_ _187\"> </span>466<span class=\"_ _8f\"> </span>3,133,499downs a<span class=\"_ _6\"></span>t 1 January 2021Disposal group c<span class=\"_ _0\"></span>ompanies<span class=\"_ _40\"> </span>-9,797<span class=\"_ _5f\"> </span>-26,757<span class=\"_ _206\"> </span>-48<span class=\"_ _112\"> </span>-667<span class=\"_ _265\"> </span>0<span class=\"_ _5f\"> </span>-37,269Deprecia<span class=\"_ _0\"></span>tion<span class=\"_ _213\"> </span>82,184<span class=\"_ _6d\"> </span>365,601<span class=\"_ _a4\"> </span>106,579<span class=\"_ _8e\"> </span>15,762<span class=\"_ _265\"> </span>0<span class=\"_ _6d\"> </span>570,125Write-do<span class=\"_ _6\"></span>wns<span class=\"_ _26a\"> </span>196<span class=\"_ _30\"> </span>2,495<span class=\"_ _13c\"> </span>0<span class=\"_ _80\"> </span>322<span class=\"_ _187\"> </span>531<span class=\"_ _30\"> </span>3,544Disposal deprecia<span class=\"_ _0\"></span>tion and write-downs<span class=\"_ _1c0\"> </span>-3,174<span class=\"_ _203\"> </span>-39,776<span class=\"_ _83\"> </span>-4,881<span class=\"_ _4e\"> </span>-7,312<span class=\"_ _112\"> </span>-500<span class=\"_ _5f\"> </span>-55,642Currency tr<span class=\"_ _0\"></span>anslation diff<span class=\"_ _6\"></span>erences<span class=\"_ _102\"> </span>-796<span class=\"_ _4e\"> </span>-2,130<span class=\"_ _83\"> </span>-6,692<span class=\"_ _31\"> </span>-95<span class=\"_ _112\"> </span>-230<span class=\"_ _4e\"> </span>-9,944Accumula<span class=\"_ _6\"></span>ted deprecia<span class=\"_ _6\"></span>tion &amp; write-308,805<span class=\"_ _5c\"> </span>2,349,679<span class=\"_ _8c\"> </span>734,312<span class=\"_ _87\"> </span>211,251<span class=\"_ _af\"> </span>267<span class=\"_ _e5\"> </span>3,604,314downs a<span class=\"_ _6\"></span>t 31 December 2021Carrying amount a<span class=\"_ _6\"></span>t 31 December 2021<span class=\"_ _d0\"> </span>2,194,781<span class=\"_ _5c\"> </span>1,962,338<span class=\"_ _101\"> </span>1,072,567<span class=\"_ _192\"> </span>65,075<span class=\"_ _5c\"> </span>1,838,484<span class=\"_ _e5\"> </span>7,133,246Estima<span class=\"_ _6\"></span>ted lif<span class=\"_ _0\"></span>etime<span class=\"_ _266\"> </span>5-33 years<span class=\"_ _8d\"> </span>5-25 years<span class=\"_ _65\"> </span>3-15 years<span class=\"_ _8d\"> </span>3-20 years<span class=\"_ _2c\"> </span>N/ADeprecia<span class=\"_ _0\"></span>tion method<span class=\"_ _121\"> </span>Linear<span class=\"_ _23c\"> </span>Linear<span class=\"_ _b9\"> </span>Linear<span class=\"_ _23c\"> </span>Linear<span class=\"_ _206\"> </span>N/AGains/losses on the sale of PP&amp;E<span class=\"_ _1b3\"> </span>0<span class=\"_ _30\"> </span>2,151<span class=\"_ _b9\"> </span>1,174<span class=\"_ _265\"> </span>0<span class=\"_ _15a\"> </span>0<span class=\"_ _23c\"> </span>3,325",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-43-5": {
   "value": "NOTE 2.3 <span class=\"_ _1d\"> </span> <span class=\"_\"> </span><span class=\"fsa fc4 ls0\">Salary and personnel expenses</span>Remuner<span class=\"_ _0\"></span>ation paid to Ex<span class=\"_ _0\"></span>ecutive Managemen<span class=\"_ _6\"></span>t and Boar<span class=\"_ _6\"></span>d of Dir<span class=\"_ _0\"></span>ectors:Re<span class=\"_ _6\"></span>f<span class=\"_ _6\"></span>erence is made t<span class=\"_ _0\"></span>o the Board'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"_ _37\"></span><span class=\"ws3a\">guidelines for r<span class=\"_ _0\"></span>emunera<span class=\"_ _6\"></span>tion and other bene<span class=\"_ _6\"></span>fits for <span class=\"ws0\">SalMar<span class=\"ls3b ws17\"> ASA'</span>s senior </span></span></span>e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>ecutives adop<span class=\"_ _6\"></span>ted by the or<span class=\"_ _0\"></span>dinary general mee<span class=\"_ _6\"></span>ting on 8 June 2021. Fix<span class=\"_ _6\"></span>ed remuner<span class=\"_ _0\"></span>ation<span class=\"_ _1df\"> </span>V<span class=\"_ _0\"></span>ariable remunera<span class=\"_ _0\"></span>tionT<span class=\"_ _c\"></span>otal fix<span class=\"_ _6\"></span>ed T<span class=\"_ _c\"></span>otal variable T<span class=\"_ _c\"></span>otal Ex<span class=\"_ _6\"></span>ecutive Managemen<span class=\"_ _6\"></span>t 2022 \u2013 NOK 1,000<span class=\"_ _1b\"> </span>Base salary<span class=\"_ _bc\"> </span>Pension<span class=\"_ _91\"> </span>Benefitsremuner<span class=\"_ _0\"></span>ation<span class=\"_ _b3\"> </span>Sever<span class=\"_ _6\"></span>ance pay<span class=\"_ _129\"> </span>Bonus<span class=\"_ _b6\"> </span>Sharesremuner<span class=\"_ _0\"></span>ationremuner<span class=\"_ _0\"></span>ation1Frode Arn<span class=\"_ _6\"></span>tsen, CEO, former C<span class=\"_ _0\"></span>OO Industry &amp; Sales2,710<span class=\"_ _75\"> </span>84<span class=\"_ _e1\"> </span>9<span class=\"_ _35\"> </span>2,804<span class=\"_ _15b\"> </span>0<span class=\"_ _1ac\"> </span>750<span class=\"_ _1a\"> </span>765<span class=\"_ _35\"> </span>1,515<span class=\"_ _64\"> </span>4,3192Linda Litlekals\u00f8y A<span class=\"_ _0\"></span>ase, CEO2,576<span class=\"_ _75\"> </span>55<span class=\"_ _1a\"> </span>117<span class=\"_ _18a\"> </span>2,749<span class=\"_ _35\"> </span>6,643<span class=\"_ _35\"> </span>1,800<span class=\"_ _e1\"> </span>0<span class=\"_ _187\"> </span>8,443<span class=\"_ _ad\"> </span>11,1913Gustav Witz<span class=\"_ _0\"></span>\u00f8e, CEO1,090<span class=\"_ _75\"> </span>34<span class=\"_ _e1\"> </span>3<span class=\"_ _35\"> </span>1,127<span class=\"_ _15b\"> </span>0<span class=\"_ _e1\"> </span>0<span class=\"_ _e1\"> </span>0<span class=\"_ _15b\"> </span>0<span class=\"_ _64\"> </span>1,1274Ulrik S<span class=\"_ _6\"></span>tein<span class=\"_ _0\"></span>vik, CFO, former Dir<span class=\"_ _6\"></span>ector Business Impr<span class=\"_ _6\"></span>ov<span class=\"_ _6\"></span>ement2,081<span class=\"_ _75\"> </span>80<span class=\"_ _e1\"> </span>9<span class=\"_ _35\"> </span>2,170<span class=\"_ _15b\"> </span>0<span class=\"_ _1ac\"> </span>670<span class=\"_ _1a\"> </span>673<span class=\"_ _35\"> </span>1,343<span class=\"_ _64\"> </span>3,5145Gunnar Nielsen, CFO1,583<span class=\"_ _75\"> </span>18<span class=\"_ _e1\"> </span>6<span class=\"_ _35\"> </span>1,607<span class=\"_ _15b\"> </span>0<span class=\"_ _e1\"> </span>0<span class=\"_ _e1\"> </span>0<span class=\"_ _15b\"> </span>0<span class=\"_ _64\"> </span>1,6076T<span class=\"_ _0\"></span>rine S\u00e6ther Romuld, CFO &amp; C<span class=\"_ _0\"></span>OO1,051<span class=\"_ _75\"> </span>31<span class=\"_ _e1\"> </span>2<span class=\"_ _35\"> </span>1,084<span class=\"_ _15b\"> </span>0<span class=\"_ _18a\"> </span>2,943<span class=\"_ _15b\"> </span>0<span class=\"_ _18a\"> </span>2,943<span class=\"_ _31\"> </span>4,028Roger Bekk<span class=\"_ _0\"></span>en, COO<span class=\"_ _120\"> </span>2,454<span class=\"_ _93\"> </span>91<span class=\"_ _15b\"> </span>9<span class=\"_ _35\"> </span>2,555<span class=\"_ _e1\"> </span>0<span class=\"_ _1a\"> </span>700<span class=\"_ _1a\"> </span>782<span class=\"_ _35\"> </span>1,482<span class=\"_ _64\"> </span>4,0377Simon Andre S\u00f8bs<span class=\"_ _0\"></span>tad, COO Sales &amp; Industry1,413<span class=\"_ _75\"> </span>45<span class=\"_ _93\"> </span>11<span class=\"_ _187\"> </span>1,468<span class=\"_ _e1\"> </span>0<span class=\"_ _1a\"> </span>380<span class=\"_ _1a\"> </span>428<span class=\"_ _1a\"> </span>808<span class=\"_ _64\"> </span>2,2777Eva Haugen, Dir<span class=\"_ _0\"></span>ector Quality Management/HSE1,384<span class=\"_ _75\"> </span>79<span class=\"_ _e1\"> </span>9<span class=\"_ _35\"> </span>1,473<span class=\"_ _15b\"> </span>0<span class=\"_ _1ac\"> </span>360<span class=\"_ _1a\"> </span>460<span class=\"_ _1a\"> </span>820<span class=\"_ _64\"> </span>2,2927Arthur Wisniewski, Dir<span class=\"_ _6\"></span>ector Human R<span class=\"_ _6\"></span>esour<span class=\"_ _6\"></span>ce Management1,660<span class=\"_ _75\"> </span>75<span class=\"_ _e1\"> </span>9<span class=\"_ _35\"> </span>1,745<span class=\"_ _15b\"> </span>0<span class=\"_ _1ac\"> </span>600<span class=\"_ _1a\"> </span>451<span class=\"_ _35\"> </span>1,051<span class=\"_ _64\"> </span>2,7967Runar Sivertsen, Chie<span class=\"_ _6\"></span>f S<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>egy Officer1,432<span class=\"_ _75\"> </span>75<span class=\"_ _e1\"> </span>9<span class=\"_ _35\"> </span>1,516<span class=\"_ _15b\"> </span>0<span class=\"_ _1ac\"> </span>535<span class=\"_ _1a\"> </span>358<span class=\"_ _1a\"> </span>893<span class=\"_ _64\"> </span>2,409T<span class=\"_ _c\"></span>otal earned 2022<span class=\"_ _1de\"> </span>25,077<span class=\"_ _34\"> </span>668<span class=\"_ _134\"> </span>196<span class=\"_ _76\"> </span>25,941<span class=\"_ _af\"> </span>6,643<span class=\"_ _25\"> </span>9,738<span class=\"_ _af\"> </span>3,917<span class=\"_ _76\"> </span>13,655<span class=\"_ _63\"> </span>39,5961 <span class=\"_ _48\"> </span>From 24 Oct<span class=\"_ _6\"></span>ober 2022.2 <span class=\"_ _48\"> </span>From 9 Ma<span class=\"_ _6\"></span>y 2022 to 23 Oct<span class=\"_ _6\"></span>ober 2022. Ms Aase had a sev<span class=\"_ _0\"></span>erance agreemen<span class=\"_ _6\"></span>t  of one y<span class=\"_ _6\"></span>ear fixed and v<span class=\"_ _6\"></span>ariable r<span class=\"_ _6\"></span>emunera<span class=\"_ _6\"></span>tion. 2/3 of the se<span class=\"_ _6\"></span>ver<span class=\"_ _6\"></span>ance pay has been se<span class=\"_ _6\"></span>ttled as per 31.12.2022. The remaining amoun<span class=\"_ _6\"></span>t of NOK 2.331 million r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to sev<span class=\"_ _6\"></span>erance pa<span class=\"_ _6\"></span>y will be settled during 2023.3 Unti<span class=\"ws0\">l 9 Ma<span class=\"_ _6\"></span>y 2022</span>4 <span class=\"_ _48\"> </span>From 27 Oct<span class=\"_ _6\"></span>ober 20225 <span class=\"_ _48\"> </span>From 1 April 2022 t<span class=\"_ _6\"></span>o 26 October 20226 <span class=\"_ _48\"> </span>Until 31 Mar<span class=\"_ _0\"></span>ch 2022Fix<span class=\"_ _6\"></span>ed remuner<span class=\"_ _0\"></span>ation<span class=\"_ _1df\"> </span>V<span class=\"_ _0\"></span>ariable remunera<span class=\"_ _0\"></span>tion7 <span class=\"_ _48\"> </span>From 28 Oct<span class=\"_ _6\"></span>ober 2022T<span class=\"_ _c\"></span>otal fix<span class=\"_ _6\"></span>ed T<span class=\"_ _c\"></span>otal variable Ex<span class=\"_ _6\"></span>ecutive Managemen<span class=\"_ _6\"></span>t 2021 \u2013 NOK 1,000<span class=\"_ _2c\"> </span>Base salary<span class=\"_ _4e\"> </span>Pension<span class=\"_ _2f\"> </span>Benefitsremuner<span class=\"_ _0\"></span>ation<span class=\"_ _99\"> </span>Bonus<span class=\"_ _8e\"> </span>Sharesremuner<span class=\"_ _0\"></span>ation<span class=\"_ _d2\"> </span>T<span class=\"_ _c\"></span>otal r<span class=\"_ _6\"></span>emunera<span class=\"_ _6\"></span>tionGustav Witz<span class=\"_ _0\"></span>\u00f8e, CEO<span class=\"_ _b7\"> </span>2,011<span class=\"_ _95\"> </span>70<span class=\"_ _14d\"> </span>10<span class=\"_ _22\"> </span>2,090<span class=\"_ _55\"> </span>0<span class=\"_ _19a\"> </span>0<span class=\"_ _1e0\"> </span>0<span class=\"_ _d7\"> </span>2,090T<span class=\"_ _0\"></span>rine S\u00e6ther Romuld, CFO &amp; C<span class=\"_ _0\"></span>OO<span class=\"_ _10e\"> </span>2,939<span class=\"_ _33\"> </span>126<span class=\"_ _162\"> </span>10<span class=\"_ _22\"> </span>3,075<span class=\"_ _ff\"> </span>650<span class=\"_ _ba\"> </span>1,336<span class=\"_ _9c\"> </span>1,986<span class=\"_ _d7\"> </span>5,061Frode Arn<span class=\"_ _6\"></span>tsen, C<span class=\"_ _6\"></span>OO Sales &amp; Industry<span class=\"_ _131\"> </span>2,194<span class=\"_ _95\"> </span>78<span class=\"_ _be\"> </span>10<span class=\"_ _32\"> </span>2,282<span class=\"_ _ff\"> </span>650<span class=\"_ _ba\"> </span>1,562<span class=\"_ _9c\"> </span>2,212<span class=\"_ _d7\"> </span>4,494Ulrik S<span class=\"_ _6\"></span>tein<span class=\"_ _0\"></span>vik, Director Business Impr<span class=\"_ _0\"></span>ovement<span class=\"_ _54\"> </span>1,931<span class=\"_ _15a\"> </span>74<span class=\"_ _162\"> </span>10<span class=\"_ _22\"> </span>2,014<span class=\"_ _ff\"> </span>650<span class=\"_ _ba\"> </span>1,374<span class=\"_ _9c\"> </span>2,024<span class=\"_ _50\"> </span>4,039Roger Bekk<span class=\"_ _0\"></span>en, COO Farming<span class=\"_ _1e1\"> </span>2,247<span class=\"_ _1e2\"> </span>85<span class=\"_ _14d\"> </span>47<span class=\"_ _22\"> </span>2,379<span class=\"_ _ff\"> </span>650<span class=\"_ _b9\"> </span>1,601<span class=\"_ _9c\"> </span>2,251<span class=\"_ _d7\"> </span>4,629T<span class=\"_ _c\"></span>otal earned 2021<span class=\"_ _1e3\"> </span>11,321<span class=\"_ _8b\"> </span>433<span class=\"_ _be\"> </span>85<span class=\"_ _14d\"> </span>11,840<span class=\"_ _7d\"> </span>2,600<span class=\"_ _ab\"> </span>5,873<span class=\"_ _be\"> </span>8,473<span class=\"_ _e1\"> </span>20,313Board o<span class=\"_ _0\"></span>f Directors 2022 - NOK 1,000<span class=\"_ _1de\"> </span>Annual base fee<span class=\"_ _8\"> </span>Audit and Risk C<span class=\"_ _6\"></span>ommittee<span class=\"_ _e5\"> </span>Nomination Committee<span class=\"_ _8e\"> </span>Salary and benefits<span class=\"_ _4e\"> </span>T<span class=\"_ _c\"></span>otal r<span class=\"_ _6\"></span>emunera<span class=\"_ _6\"></span>tionGustav Witz<span class=\"_ _6\"></span>\u00f8e, Chair of the Boar<span class=\"_ _0\"></span>d (from 8 June 2022)<span class=\"_ _189\"> </span>260<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1d1\"> </span>260Leif Inge Nor<span class=\"_ _0\"></span>dhammer, Boar<span class=\"_ _6\"></span>d member (Chair of the Boar<span class=\"_ _0\"></span>d until 8 June 2022)<span class=\"_ _1e5\"> </span>395<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1d1\"> </span>395Margr<span class=\"_ _0\"></span>ethe Hauge, Vice-Chair of the Boar<span class=\"_ _0\"></span>d<span class=\"_ _1a4\"> </span>283<span class=\"_ _1e6\"> </span>123<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1d1\"> </span>405Arnhild Holstad, Boar<span class=\"_ _0\"></span>d member (from 8 June 2022)<span class=\"_ _1e7\"> </span>145<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1d1\"> </span>145Morten L<span class=\"_ _0\"></span>oktu, Board member (fr<span class=\"_ _6\"></span>om 8 June 2022)<span class=\"_ _1e8\"> </span>145<span class=\"_ _2a\"> </span>43<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1d1\"> </span>188Employ<span class=\"_ _6\"></span>ee repr<span class=\"_ _0\"></span>esentativ<span class=\"_ _6\"></span>esSimon Andre S\u00f8bs<span class=\"_ _6\"></span>tad, Boar<span class=\"_ _6\"></span>d Member<span class=\"_ _1e9\"> </span>141<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _16\"> </span>2,277<span class=\"_ _104\"> </span>2,418T<span class=\"_ _0\"></span>one Ingebrigtsen, Boar<span class=\"_ _6\"></span>d Member<span class=\"_ _1ea\"> </span>141<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _16\"> </span>1,311<span class=\"_ _104\"> </span>1,453Nomination CommitteeBj\u00f8rn M. Wiggen, Chair of the Nomina<span class=\"_ _6\"></span>tion Committ<span class=\"_ _6\"></span>ee<span class=\"_ _1eb\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _2a\"> </span>41<span class=\"_ _1e4\"> </span>0<span class=\"_ _2a\"> </span>41Endre K<span class=\"_ _0\"></span>olbj\u00f8rnsen<span class=\"_ _1ec\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _2a\"> </span>26<span class=\"_ _1e4\"> </span>0<span class=\"_ _2a\"> </span>26Karianne O. T<span class=\"_ _0\"></span>ung<span class=\"_ _1ed\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _2a\"> </span>26<span class=\"_ _1e4\"> </span>0<span class=\"_ _2a\"> </span>26Former members o<span class=\"_ _6\"></span>f the Board o<span class=\"_ _6\"></span>f Direct<span class=\"_ _6\"></span>ors and the Nomination CommitteeMagnus Dybvad, Boar<span class=\"_ _0\"></span>d Member (until 8 June 2022)<span class=\"_ _1ee\"> </span>138<span class=\"_ _2a\"> </span>40<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1d1\"> </span>178Linda Litlekals\u00f8y A<span class=\"_ _6\"></span>ase, Boar<span class=\"_ _6\"></span>d Member (former r<span class=\"_ _6\"></span>epresen<span class=\"_ _6\"></span>tativ<span class=\"_ _6\"></span>e until 9 Ma<span class=\"_ _6\"></span>y 2022)<span class=\"_ _107\"> </span>138<span class=\"_ _ae\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _e\"> </span>11,191<span class=\"_ _1ef\"> </span>11,329T<span class=\"_ _0\"></span>otal r<span class=\"_ _0\"></span>emuneration 2022<span class=\"_ _1f0\"> </span>1,785<span class=\"_ _1f1\"> </span>205<span class=\"_ _2a\"> </span>92<span class=\"_ _1b\"> </span>14,779<span class=\"_ _1b\"> </span>16,861Board o<span class=\"_ _0\"></span>f Directors 2021 \u2013 NOK 1,000<span class=\"_ _1f2\"> </span>Annual base fee<span class=\"_ _8\"> </span>Audit and Risk Committee<span class=\"_ _e5\"> </span>Nomination Committee<span class=\"_ _86\"> </span>Salary and benefits<span class=\"_ _4e\"> </span>T<span class=\"_ _c\"></span>otal remuner<span class=\"_ _0\"></span>ationLeif Inge Nor<span class=\"_ _0\"></span>dhammer, Chair of the Boar<span class=\"_ _0\"></span>d (Chair of the Boar<span class=\"_ _6\"></span>d from 8 June 2021)<span class=\"_ _c2\"> </span>375<span class=\"_ _159\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e6\"> </span>375Margr<span class=\"_ _0\"></span>ethe Hauge, Vice-Chair of the Boar<span class=\"_ _0\"></span>d<span class=\"_ _197\"> </span>263<span class=\"_ _1e6\"> </span>110<span class=\"_ _1e4\"> </span>0<span class=\"_ _159\"> </span>0<span class=\"_ _1d1\"> </span>373Linda Litlekals\u00f8y A<span class=\"_ _6\"></span>ase, Boar<span class=\"_ _6\"></span>d Member<span class=\"_ _1f3\"> </span>263<span class=\"_ _1e4\"> </span>0<span class=\"_ _159\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e6\"> </span>263Magnus Dybvad, Boar<span class=\"_ _0\"></span>d Member (from 8 June 2021)<span class=\"_ _136\"> </span>138<span class=\"_ _1e4\"> </span>0<span class=\"_ _159\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e6\"> </span>138Employ<span class=\"_ _6\"></span>ee repr<span class=\"_ _6\"></span>esenta<span class=\"_ _6\"></span>tivesSimon Andre S\u00f8bs<span class=\"_ _6\"></span>tad, Boar<span class=\"_ _6\"></span>d Member<span class=\"_ _1f4\"> </span>69<span class=\"_ _1e4\"> </span>0<span class=\"_ _159\"> </span>0<span class=\"_ _16\"> </span>2,492<span class=\"_ _12f\"> </span>2,561T<span class=\"_ _0\"></span>one Ingebrigtsen, Boar<span class=\"_ _6\"></span>d Member<span class=\"_ _1f5\"> </span>69<span class=\"_ _1e4\"> </span>0<span class=\"_ _159\"> </span>0<span class=\"_ _1d1\"> </span>959<span class=\"_ _12f\"> </span>1,028Nomination CommitteeBj\u00f8rn M. Wiggen, Chair of the Nomina<span class=\"_ _6\"></span>tion Committ<span class=\"_ _6\"></span>ee<span class=\"_ _1f6\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _a6\"> </span>40<span class=\"_ _1e4\"> </span>0<span class=\"_ _a6\"> </span>40Endre K<span class=\"_ _0\"></span>olbj\u00f8rnsen<span class=\"_ _1f7\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _a6\"> </span>25<span class=\"_ _1e4\"> </span>0<span class=\"_ _a6\"> </span>25Karianne O. T<span class=\"_ _0\"></span>ung (from 8 June 2021)<span class=\"_ _1f8\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _a6\"> </span>13<span class=\"_ _1e4\"> </span>0<span class=\"_ _a6\"> </span>13Former members o<span class=\"_ _6\"></span>f the Board o<span class=\"_ _6\"></span>f Direct<span class=\"_ _6\"></span>ors and the Nomination CommitteeT<span class=\"_ _0\"></span>onje E. Foss, Boar<span class=\"_ _6\"></span>d Member (former r<span class=\"_ _0\"></span>epresenta<span class=\"_ _6\"></span>tive until 11 No<span class=\"_ _6\"></span>vember 2021)<span class=\"_ _ea\"> </span>263<span class=\"_ _a6\"> </span>75<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e6\"> </span>338A<span class=\"_ _6\"></span>tle Eide, Chair of the boar<span class=\"_ _0\"></span>d (former repr<span class=\"_ _0\"></span>esentative un<span class=\"_ _6\"></span>til 8 June 2021)<span class=\"_ _19d\"> </span>225<span class=\"_ _1e4\"> </span>0<span class=\"_ _159\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e6\"> </span>225Brit Elin Soleng, Employ<span class=\"_ _6\"></span>ee repr<span class=\"_ _0\"></span>esentative (f<span class=\"_ _6\"></span>ormer repr<span class=\"_ _0\"></span>esentative un<span class=\"_ _6\"></span>til 8 June 2021)<span class=\"_ _1cd\"> </span>63<span class=\"_ _159\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1e6\"> </span>766<span class=\"_ _1f9\"> </span>828Jon Erik Ros<span class=\"_ _6\"></span>voll, Employ<span class=\"_ _0\"></span>ee represen<span class=\"_ _6\"></span>tativ<span class=\"_ _6\"></span>e (former r<span class=\"_ _6\"></span>epresen<span class=\"_ _6\"></span>tativ<span class=\"_ _6\"></span>e until 8 June 2021)<span class=\"_ _4b\"> </span>63<span class=\"_ _1e4\"> </span>0<span class=\"_ _159\"> </span>0<span class=\"_ _1d1\"> </span>786<span class=\"_ _1f9\"> </span>849Anne Kathrine Slung\u00e5r<span class=\"_ _0\"></span>d, Nomination Committ<span class=\"_ _6\"></span>ee (former r<span class=\"_ _6\"></span>epresen<span class=\"_ _6\"></span>tativ<span class=\"_ _6\"></span>e until 8 June 2021)<span class=\"_ _5a\"> </span>13<span class=\"_ _1e4\"> </span>0<span class=\"_ _159\"> </span>0<span class=\"_ _1e4\"> </span>0<span class=\"_ _1fa\"> </span>13T<span class=\"_ _0\"></span>otal r<span class=\"_ _0\"></span>emuneration 2021<span class=\"_ _1fb\"> </span>1,800<span class=\"_ _1f1\"> </span>185<span class=\"_ _2a\"> </span>78<span class=\"_ _dc\"> </span>5,003<span class=\"_ _dc\"> </span>7,066",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-45-4": {
   "value": "A<span class=\"_ _0\"></span>ver<span class=\"_ _6\"></span>age number of full-time 2,266<span class=\"_ _b6\"> </span>1,960employ<span class=\"_ _6\"></span>ee equivalen<span class=\"_ _6\"></span>t in the Group",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-46-4": {
   "value": "Auditor:Br<span class=\"_ _6\"></span>eakdo<span class=\"_ _6\"></span>wn of t<span class=\"_ _6\"></span>otal audit<span class=\"_ _6\"></span>or\u2019<span class=\"_ _0\"></span>s fee:12022 \u2013 NOK 1,000<span class=\"_ _1db\"> </span>EY<span class=\"_ _86\"> </span>OthersAudit services<span class=\"_ _125\"> </span>5,979<span class=\"_ _64\"> </span>981Other certification services<span class=\"_ _1dc\"> </span>1,524<span class=\"_ _10\"> </span>50T<span class=\"_ _c\"></span>ax advisory services<span class=\"_ _17a\"> </span>359<span class=\"_ _99\"> </span>0Other non-audit services<span class=\"_ _12b\"> </span>2,186<span class=\"_ _64\"> </span>123T<span class=\"_ _c\"></span>otal 2022<span class=\"_ _41\"> </span>10,048<span class=\"_ _a0\"> </span>1,15412021 \u2013 NOK 1,000<span class=\"_ _1db\"> </span>EY<span class=\"_ _86\"> </span>OthersAudit services<span class=\"_ _125\"> </span>2,269<span class=\"_ _b6\"> </span>2,192Other certification services<span class=\"_ _1dd\"> </span>562<span class=\"_ _7c\"> </span>0T<span class=\"_ _c\"></span>ax advisory services<span class=\"_ _17a\"> </span>490<span class=\"_ _99\"> </span>0Other non-audit services<span class=\"_ _1b\"> </span>244<span class=\"_ _19\"> </span>250T<span class=\"_ _c\"></span>otal 2021<span class=\"_ _10b\"> </span>3,565<span class=\"_ _a0\"> </span>2,4421 <span class=\"_ _48\"> </span>Some of the f<span class=\"_ _6\"></span>ees disclosed are inclusiv<span class=\"_ _0\"></span>e of V<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-51-2": {
   "value": "NOTE 2.<span class=\"_ _6\"></span>4 <span class=\"_ _1d\"> </span> <span class=\"_ _44\"> </span><span class=\"fsa fc4 ls0\">Share<span class=\"_ _1\"></span>-based incentiv<span class=\"_ _6\"></span>e scheme</span>Acc<span class=\"_ _0\"></span>ounting policies The Group has <span class=\"ws0\">a <span class=\"_ _0\"></span><span class=\"ws26\">shar<span class=\"_ _6\"></span>e-based incentiv<span class=\"_ _6\"></span>e scheme, whereby the c<span class=\"_ _0\"></span>ompa<span class=\"ws0\">-</span></span></span>nies r<span class=\"_ _6\"></span>eceive services fr<span class=\"_ _6\"></span>om the employ<span class=\"_ _6\"></span>ees in r<span class=\"_ _6\"></span>eturn f<span class=\"_ _6\"></span>or Res<span class=\"_ _6\"></span>tricted Shar<span class=\"_ _0\"></span>e Units (RSUs) in the Group. The fair v<span class=\"_ _0\"></span>alue of the services receiv<span class=\"_ _6\"></span>ed by the business units from the emplo<span class=\"_ _0\"></span>yees in re<span class=\"_ _0\"></span>turn for the RSU entitlemen<span class=\"_ _6\"></span>ts awar<span class=\"_ _6\"></span>ded is r<span class=\"_ _6\"></span>ecognised as an e<span class=\"_ _0\"></span>xpense. The fair value o<span class=\"_ _0\"></span>f RSU entitlements is es<span class=\"_ _6\"></span>tablished when the<span class=\"_ _6\"></span>y are<span class=\"_ _6\"></span> gr<span class=\"_ _6\"></span>ant<span class=\"_ _6\"></span>ed. The fair value o<span class=\"_ _6\"></span>f RSU entitlemen<span class=\"_ _6\"></span>ts that ar<span class=\"_ _0\"></span>e not at mark<span class=\"_ _0\"></span>et terms ar<span class=\"_ _0\"></span>e valued at the shar<span class=\"_ _0\"></span>e price in eff<span class=\"_ _6\"></span>ect when the RSUs ar<span class=\"_ _6\"></span>e gr<span class=\"_ _6\"></span>ant<span class=\"_ _6\"></span>ed. The probability o<span class=\"_ _6\"></span>f the performance crit<span class=\"_ _0\"></span>eria being met is con<span class=\"ls0 ws0\">-</span>sider<span class=\"_ _6\"></span>d when assessing how man<span class=\"_ _0\"></span>y RSU entitlements will be r<span class=\"_ _0\"></span>edeemed.<span class=\"_ _1\"></span> The fair value o<span class=\"_ _6\"></span>f RSU entitlemen<span class=\"_ _0\"></span>ts that are no<span class=\"_ _0\"></span>t at marke<span class=\"_ _0\"></span>t terms is calculat<span class=\"_ _0\"></span>ed using <span class=\"ws20\">a <span class=\"_ _37\"></span></span>Monte-Carlo simula<span class=\"_ _0\"></span>tion. The most important input data when calcula<span class=\"_ _6\"></span>ting the value o<span class=\"_ _6\"></span>f RSU entitlemen<span class=\"_ _0\"></span>ts are the shar<span class=\"_ _6\"></span>e price on the dat<span class=\"_ _6\"></span>e they ar<span class=\"_ _0\"></span>e awarded, v<span class=\"_ _6\"></span>olatility<span class=\"_ _6\"></span>, risk-fr<span class=\"_ _6\"></span>ee int<span class=\"_ _6\"></span>eres<span class=\"_ _0\"></span>t, e<span class=\"_ _6\"></span>xpected yield and accrual period.The value is es<span class=\"_ _6\"></span>tablished when they ar<span class=\"_ _0\"></span>e grant<span class=\"_ _0\"></span>ed and charged in pr<span class=\"_ _6\"></span>ofit and loss ov<span class=\"_ _6\"></span>er the RSU'<span class=\"_ _0\"></span><span class=\"ws1f\">s <span class=\"_ _6\"></span><span class=\"ws26\">ves<span class=\"_ _6\"></span>ting period, with <span class=\"ws1f\">a <span class=\"_ _6\"></span><span class=\"ws26\">corr<span class=\"_ _0\"></span>esponding increase </span></span></span></span>in paid-in equity.  Employ<span class=\"_ _6\"></span>ers' national insur<span class=\"_ _0\"></span>ance contributions ar<span class=\"_ _0\"></span>e r<span class=\"_ _6\"></span>ecognised o<span class=\"_ _6\"></span>ver the v<span class=\"_ _0\"></span>esting period.Res<span class=\"_ _6\"></span>tricted Share Unit Plan (RSU): In acc<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>dance with the authorisation gr<span class=\"_ _0\"></span>anted by the c<span class=\"_ _0\"></span>ompany'<span class=\"_ _0\"></span><span class=\"ws2b\">s Annual </span>Gener<span class=\"_ _6\"></span>al Meeting, <span class=\"ws0\">SalMar<span class=\"ls3b ws167\"> ASA'</span>s <span class=\"_ _1\"></span></span>Boar<span class=\"_ _6\"></span>d of Dir<span class=\"_ _0\"></span>ectors has implement<span class=\"_ _6\"></span>ed a <span class=\"_ _0\"></span><span class=\"ws26\">share-based incentiv<span class=\"_ _0\"></span>e scheme (Restrict<span class=\"_ _6\"></span>ed Share Unit Plan) f<span class=\"_ _6\"></span>or senior </span>e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>ecutives and k<span class=\"_ _0\"></span>ey personnel employ<span class=\"_ _6\"></span>ed by the compan<span class=\"_ _0\"></span>y and its sub<span class=\"ws0\">-</span>sidiaries. As at 31 December 2022, the scheme enc<span class=\"_ _0\"></span>ompassed up to 297,503 shar<span class=\"_ _6\"></span>es and has <span class=\"ws0\">a </span>term o<span class=\"_ _0\"></span>f three years. The c<span class=\"_ _0\"></span>ompany'<span class=\"_ _0\"></span><span class=\"ws0\">s boar<span class=\"_ _0\"></span>d </span>members do not r<span class=\"_ _0\"></span>eceive RSUs, with the e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>ception o<span class=\"_ _6\"></span>f those elected by the employ<span class=\"_ _6\"></span>ees, who may tak<span class=\"_ _0\"></span>e part in the progr<span class=\"_ _6\"></span>amme in their capacity as employ<span class=\"_ _6\"></span>ees. The c<span class=\"_ _6\"></span>ompany'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"_ _37\"></span><span class=\"ws4d\">obligations under the scheme will be </span></span>c<span class=\"_ _6\"></span>ov<span class=\"_ _6\"></span>ered by its e<span class=\"_ _0\"></span>xisting holding of tr<span class=\"_ _0\"></span>easury shares.Participan<span class=\"_ _0\"></span>ts of the plan are gr<span class=\"_ _0\"></span>anted R<span class=\"_ _0\"></span>estricted Shar<span class=\"_ _6\"></span>e Units (RSUs) fr<span class=\"_ _6\"></span>ee of char<span class=\"_ _6\"></span>ge. These will be r<span class=\"_ _6\"></span>eleased and trans<span class=\"_ _0\"></span>ferr<span class=\"_ _6\"></span>ed as shares t<span class=\"_ _0\"></span>o participants a<span class=\"_ _6\"></span>fter an v<span class=\"_ _0\"></span>esting period subject to pr<span class=\"_ _6\"></span>edefined perf<span class=\"_ _0\"></span>or<span class=\"ls0 ws0\">-</span>mance criteria. The shar<span class=\"_ _0\"></span>es are then tr<span class=\"_ _0\"></span>ansferr<span class=\"_ _0\"></span>ed to the employ<span class=\"_ _6\"></span>ee fr<span class=\"_ _6\"></span>ee of char<span class=\"_ _0\"></span>ge. The plan comprises thr<span class=\"_ _6\"></span>ee ves<span class=\"_ _6\"></span>ting periods of<span class=\"_ _0\"></span>, r<span class=\"_ _6\"></span>espectively<span class=\"_ _6\"></span>, one, two and thr<span class=\"_ _0\"></span>ee calendar years. Each ves<span class=\"_ _6\"></span>ting period co<span class=\"_ _0\"></span>vers 1/3 of the t<span class=\"_ _6\"></span>otal annual RSUs in the plan. One RSU a<span class=\"_ _0\"></span>ffor<span class=\"_ _6\"></span>ds <span class=\"ws0\">a <span class=\"_ _1\"></span>c<span class=\"_ _6\"></span>ontingen<span class=\"_ _6\"></span>t </span>entitlemen<span class=\"_ _0\"></span>t to one share. Th<span class=\"_ _6\"></span>e awar<span class=\"_ _6\"></span>d of RSUs in each o<span class=\"_ _6\"></span>f the thr<span class=\"_ _6\"></span>ee ves<span class=\"_ _6\"></span>ting periods res<span class=\"_ _0\"></span>ts on the following perf<span class=\"_ _6\"></span>ormance criteria: \u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">1/3 of the RSUs will v<span class=\"_ _6\"></span>est irr<span class=\"_ _6\"></span>espective o<span class=\"_ _6\"></span>f the </span>performance crit<span class=\"_ _0\"></span>eria. \u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">1/3 of the RSUs will v<span class=\"_ _6\"></span>est pr<span class=\"_ _6\"></span>ovided tha<span class=\"_ _6\"></span>t SalMar </span>achiev<span class=\"_ _6\"></span>es a bett<span class=\"_ _0\"></span>er EBIT/kg ratio than o<span class=\"_ _0\"></span>ther aquaculture ent<span class=\"_ _0\"></span>erprises listed on the Oslo S<span class=\"_ _0\"></span>tock Ex<span class=\"_ _0\"></span>change during the vest<span class=\"_ _1\"></span><span class=\"ls0 ws0\">ing period. </span>\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">1/3 of the RSUs will v<span class=\"_ _6\"></span>est pr<span class=\"_ _6\"></span>ovided tha<span class=\"_ _6\"></span>t SalMar\u2019<span class=\"_ _0\"></span>s shares </span>deliver a higher t<span class=\"_ _6\"></span>otal shar<span class=\"_ _0\"></span>eholder re<span class=\"_ _6\"></span>turn (TSR) than a defined gr<span class=\"_ _0\"></span>oup of compar<span class=\"_ _0\"></span>able companies during the vest<span class=\"_ _1\"></span><span class=\"ls0 ws0\">ing period. </span>The plan stipula<span class=\"_ _6\"></span>tes tha<span class=\"_ _6\"></span>t RSUs will ves<span class=\"_ _6\"></span>t only if the participant is s<span class=\"_ _6\"></span>till an employ<span class=\"_ _6\"></span>ee of the Gr<span class=\"_ _0\"></span>oup. The total gains fr<span class=\"_ _0\"></span>om released RSUs dur<span class=\"ws0\">-</span>ing the c<span class=\"_ _6\"></span>ourse of one calendar y<span class=\"_ _6\"></span>ear may no<span class=\"_ _0\"></span>t ex<span class=\"_ _0\"></span>ceed 100% of the participant\u2019<span class=\"_ _0\"></span>s basic salary. The fair value o<span class=\"_ _6\"></span>f the RSU entitlemen<span class=\"_ _6\"></span>ts is calculat<span class=\"_ _0\"></span>ed on the date the<span class=\"_ _6\"></span>y ar<span class=\"_ _6\"></span>e gran<span class=\"_ _6\"></span>ted. The t<span class=\"_ _0\"></span>otal fair value o<span class=\"_ _6\"></span>f the entitlemen<span class=\"_ _0\"></span>ts as at 31 Decem<span class=\"ws0\">-</span>ber 2022 is calculat<span class=\"_ _0\"></span>ed to be NOK 114,5 millions (2021: NOK 142,9 millions). The c<span class=\"_ _6\"></span>ost is e<span class=\"_ _6\"></span>xpesed ov<span class=\"_ _6\"></span>er the ves<span class=\"_ _6\"></span>ting period, and a <span class=\"wsfc\">total <span class=\"_ _38\"> </span>of  </span>NOK 51,8 millions was r<span class=\"_ _6\"></span>ecognised in c<span class=\"_ _0\"></span>onnection with the scheme in 2022 (2021: NOK 53,0 millions). Pro<span class=\"_ _0\"></span>visions for employ<span class=\"_ _6\"></span>ers' national insur<span class=\"_ _6\"></span>ance con<span class=\"_ _6\"></span>tributions in r<span class=\"_ _6\"></span>espect of the scheme ha<span class=\"_ _6\"></span>ve also been made. The e<span class=\"_ _6\"></span>xpense is rec<span class=\"_ _0\"></span>ognised to the ext<span class=\"_ _0\"></span>ent that the perf<span class=\"_ _6\"></span>ormance criteria ar<span class=\"_ _0\"></span>e met.The fair value o<span class=\"_ _6\"></span>f RSU entitlemen<span class=\"_ _6\"></span>ts that ar<span class=\"_ _0\"></span>e not at mark<span class=\"_ _0\"></span>et c<span class=\"_ _6\"></span>ondition is set as the shar<span class=\"_ _0\"></span>e price on the date the awar<span class=\"_ _0\"></span>d was made. The probability of the perf<span class=\"_ _6\"></span>ormance criteria being me<span class=\"_ _0\"></span>t is taken int<span class=\"_ _0\"></span>o account when assessing how man<span class=\"_ _6\"></span>y RSU entitlemen<span class=\"_ _6\"></span>ts will be r<span class=\"_ _6\"></span>edeemed. When the 2022 awar<span class=\"_ _6\"></span>d was formally made on 21 Dece<span class=\"_ _6\"></span>mber 2022, the share price was NOK 379.60. (2021: NOK 576.60). The fair value o<span class=\"_ _6\"></span>f the RSU entitlemen<span class=\"_ _6\"></span>ts that ar<span class=\"_ _0\"></span>e are a<span class=\"_ _6\"></span>t marke<span class=\"_ _0\"></span>t terms is calculat<span class=\"_ _0\"></span>ed using <span class=\"ws20\">a <span class=\"_ _37\"></span></span>Monte-Carlo simula<span class=\"_ _0\"></span>tion. The most important input data when calcula<span class=\"_ _6\"></span>ting the value o<span class=\"_ _6\"></span>f these RSU entitlemen<span class=\"_ _0\"></span>ts is the shar<span class=\"_ _6\"></span>e price on the dat<span class=\"_ _6\"></span>e the awar<span class=\"_ _6\"></span>d was made, vola<span class=\"_ _6\"></span>tility, risk-fr<span class=\"_ _0\"></span>ee int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ate, e<span class=\"_ _0\"></span>xpected yield and the ves<span class=\"_ _6\"></span>ting period. Based on the Mont<span class=\"_ _0\"></span>e-Carlo simulation, each RSU entitlemen<span class=\"_ _6\"></span>t is worth NOK 289,99 <span class=\"_ _1b6\"></span> for those awar<span class=\"_ _0\"></span>eded on 21 December 2022, NOK 544.46 for those awar<span class=\"_ _6\"></span>ded on 21 December 2021 and NOK 456.03 for those awar<span class=\"_ _0\"></span>ded on 17 December 2020.In 2022, 118,075 RSUs wer<span class=\"_ _6\"></span>e e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>cised. The marke<span class=\"_ _6\"></span>t price per shar<span class=\"_ _6\"></span>e at the time the RSUs w<span class=\"_ _6\"></span>ere e<span class=\"_ _0\"></span>xer<span class=\"_ _0\"></span>cised was NOK 338.73. Corr<span class=\"_ _6\"></span>espond<span class=\"ws0\">-</span>ingly, 129,710 RSUs w<span class=\"_ _6\"></span>ere e<span class=\"_ _0\"></span>xer<span class=\"_ _0\"></span>cised in 2021. The marke<span class=\"_ _6\"></span>t price per shar<span class=\"_ _6\"></span>e on the dat<span class=\"_ _6\"></span>e these RSUs wer<span class=\"_ _6\"></span>e e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>cised was NOK 634.93. The value o<span class=\"_ _6\"></span>f the RSUs e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>ercised is tr<span class=\"_ _0\"></span>eat<span class=\"_ _6\"></span>ed as <span class=\"ws3b\">a <span class=\"_ _37\"></span></span>salary paymen<span class=\"_ _6\"></span>t to the individual employ<span class=\"_ _6\"></span>ee.Mov<span class=\"_ _6\"></span>ements in the number o<span class=\"_ _6\"></span>f outstanding RSUs:2022<span class=\"_ _15\"> </span>20211 January<span class=\"_ _135\"> </span>234,954<span class=\"_ _9e\"> </span>265,311Gran<span class=\"_ _6\"></span>ted during the y<span class=\"_ _6\"></span>ear<span class=\"_ _f1\"> </span>184,859<span class=\"_ _9e\"> </span>107,845Released during the y<span class=\"_ _6\"></span>ear<span class=\"_ _ef\"> </span>-118,075<span class=\"_ _19a\"> </span>-129,710Forf<span class=\"_ _6\"></span>eited<span class=\"_ _13d\"> </span>-11,623<span class=\"_ _9\"> </span>-17,106Dividend adjustmen<span class=\"_ _6\"></span>t<span class=\"_ _cd\"> </span>7,388<span class=\"_ _1fc\"> </span>8,61431 December<span class=\"_ _1fd\"> </span>297,503<span class=\"_ _15a\"> </span>234,954Calculation o<span class=\"_ _6\"></span>f the year\u2019<span class=\"_ _0\"></span>s awar<span class=\"_ _6\"></span>d was based on the follo<span class=\"_ _0\"></span>wing paramet<span class=\"_ _6\"></span>ers:2022<span class=\"_ _4f\"> </span>2021Gran<span class=\"_ _6\"></span>t dat<span class=\"_ _6\"></span>e<span class=\"_ _fc\"> </span>21.12.2022<span class=\"_ _80\"> </span>20.12.2021Plan<span class=\"_ _1fe\"> </span>2022<span class=\"_ _d\"> </span>2021Share price on da<span class=\"_ _6\"></span>te o<span class=\"_ _6\"></span>f issue<span class=\"_ _ef\"> </span>379.60<span class=\"_ _e0\"> </span>576.60Weigh<span class=\"_ _0\"></span>ted aver<span class=\"_ _0\"></span>age fair values at the measuerment da<span class=\"_ _6\"></span>te<span class=\"_ _1fa\"> </span>288.99<span class=\"_ _7d\"> </span>544.46Dividend yield (%)<span class=\"_ _1e8\"> </span>0%<span class=\"_ _9c\"> </span>0%Expected v<span class=\"_ _6\"></span>olatility (%)<span class=\"_ _152\"> </span>44.76%<span class=\"_ _99\"> </span>29.61%Risk-free in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est ra<span class=\"_ _6\"></span>te (%)<span class=\"_ _e2\"> </span>3.07%<span class=\"_ _193\"> </span>1.08%Expected lif<span class=\"_ _0\"></span>etime<span class=\"_ _1f6\"> </span>1.92<span class=\"_ _d7\"> </span>1.92Mont<span class=\"_ _6\"></span>e Carlo &amp; Mont<span class=\"_ _6\"></span>e Carlo &amp; Model usedBlack-ScholesBlack-ScholesV<span class=\"_ _0\"></span>esting period for the outstanding RSUs a<span class=\"_ _6\"></span>t year end:Date gr<span class=\"_ _6\"></span>anted<span class=\"_ _ea\"> </span>Ves<span class=\"_ _6\"></span>ting period<span class=\"_ _1bc\"> </span>2022<span class=\"_ _1ff\"> </span>202130.01.2020<span class=\"_ _200\"> </span>2019-22<span class=\"_ _201\"> </span>-<span class=\"_ _80\"> </span>41,34717.12.2020<span class=\"_ _200\"> </span>2020-22<span class=\"_ _201\"> </span>-<span class=\"_ _80\"> </span>43,10317.12.2020<span class=\"_ _200\"> </span>2020-23<span class=\"_ _14b\"> </span>42,117<span class=\"_ _80\"> </span>43,12420.12.2021<span class=\"_ _200\"> </span>2021-22<span class=\"_ _201\"> </span>-<span class=\"_ _80\"> </span>35,72920.12.2021<span class=\"_ _200\"> </span>2021-23<span class=\"_ _14b\"> </span>35,495<span class=\"_ _80\"> </span>35,80420.12.2021<span class=\"_ _200\"> </span>2021-24<span class=\"_ _14b\"> </span>35,537<span class=\"_ _80\"> </span>35,84721.12.2022<span class=\"_ _200\"> </span>2022-23<span class=\"_ _14b\"> </span>61,397<span class=\"_ _1fc\"> </span>-21.12.2022<span class=\"_ _200\"> </span>2022-24<span class=\"_ _14b\"> </span>61,435<span class=\"_ _1fc\"> </span>-21.12.2022<span class=\"_ _200\"> </span>2022-25<span class=\"_ _14b\"> </span>61,522<span class=\"_ _1fc\"> </span>-Outstanding RSUs as a<span class=\"_ _6\"></span>t 31 December<span class=\"_ _202\"> </span>297,503<span class=\"_ _76\"> </span>234,954Outstanding RSUs \u2013 gr<span class=\"_ _6\"></span>oup management:Out standing<span class=\"ws0\"> </span>Dividend Outstanding per 01.01<span class=\"_ _8c\"> </span>Granted<span class=\"_ _68\"> </span>Releasedadjustmentper 31.12Frode Arn<span class=\"_ _6\"></span>tsen, CEO<span class=\"_ _24\"> </span>4,221<span class=\"_ _61\"> </span>6,369<span class=\"_ _5f\"> </span>-2,262<span class=\"_ _29\"> </span>126<span class=\"_ _61\"> </span>8,454Ulrik S<span class=\"_ _6\"></span>tein<span class=\"_ _0\"></span>vik, CFO<span class=\"_ _12b\"> </span>3,714<span class=\"_ _10f\"> </span>3,461<span class=\"_ _5f\"> </span>-1,992<span class=\"_ _29\"> </span>117<span class=\"_ _61\"> </span>5,300Roger Bekk<span class=\"_ _0\"></span>en, COO Farming<span class=\"_ _21\"> </span>4,322<span class=\"_ _61\"> </span>4,292<span class=\"_ _5f\"> </span>-2,313<span class=\"_ _29\"> </span>126<span class=\"_ _61\"> </span>6,427Simon A. S\u00f8bstad, C<span class=\"_ _0\"></span>OO 2,367<span class=\"_ _61\"> </span>2,907<span class=\"_ _203\"> </span>-1,267<span class=\"_ _25\"> </span>67<span class=\"_ _61\"> </span>4,074Sales &amp; IndustryEva J. Haugen, Dir<span class=\"_ _0\"></span>ector 2,534<span class=\"_ _61\"> </span>2,077<span class=\"_ _203\"> </span>-1,360<span class=\"_ _25\"> </span>81<span class=\"_ _61\"> </span>3,332Quality Management/ HSEArthur Wisniewski, Direct<span class=\"_ _0\"></span>or Human Resource 2,618<span class=\"_ _61\"> </span>2,492<span class=\"_ _203\"> </span>-1,334<span class=\"_ _25\"> </span>81<span class=\"_ _61\"> </span>3,857ManagementRunar Sivertsen, Chie<span class=\"_ _6\"></span>f 2,111<span class=\"_ _61\"> </span>2,492<span class=\"_ _203\"> </span>-1,060<span class=\"_ _25\"> </span>63<span class=\"_ _61\"> </span>3,606S<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>egy OfficerShare op<span class=\"_ _0\"></span>tion agreemen<span class=\"_ _6\"></span>ts - Icelandic Salmon AS: On 19 February 2021, Icelandic Salmon A<span class=\"_ _6\"></span>S gran<span class=\"_ _6\"></span>ted 205,850 shar<span class=\"_ _0\"></span>e options with an e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>cise price of NOK 115.00, r<span class=\"_ _6\"></span>espectively<span class=\"_ _6\"></span>, to CEO and k<span class=\"_ _0\"></span>ey employ<span class=\"_ _6\"></span>ees. The compan<span class=\"_ _0\"></span>y'<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws16a\">in<span class=\"_ _6\"></span>ten<span class=\"_ _0\"></span>tion is that the options will be </span></span>equity-settled. The op<span class=\"_ _6\"></span>tion holders must s<span class=\"_ _6\"></span>tay in the emplo<span class=\"_ _6\"></span>yment o<span class=\"_ _6\"></span>f the group o<span class=\"_ _6\"></span>ver <span class=\"ws0\">a </span>thr<span class=\"_ _0\"></span>ee year ves<span class=\"_ _6\"></span>ting period from the gr<span class=\"_ _0\"></span>ant dat<span class=\"_ _0\"></span>e 19 February 2021 until 19 February 2024. As at 31 December 2022 the fair value o<span class=\"_ _6\"></span>f the agr<span class=\"_ _6\"></span>eements was de<span class=\"_ _6\"></span>termined t<span class=\"_ _6\"></span>o be NOK 5,3 millions. T<span class=\"_ _c\"></span>otal amount o<span class=\"_ _0\"></span>f NOK 1,6 millions was e<span class=\"_ _6\"></span>xpensed as other emplo<span class=\"_ _6\"></span>yee bene<span class=\"_ _6\"></span>fits, with a corr<span class=\"_ _0\"></span>esponding entry to o<span class=\"_ _0\"></span>ther paid in equity. Share op<span class=\"_ _0\"></span>tion agreemen<span class=\"_ _6\"></span>ts - SalMar<span class=\"lsab ws16e\"> A<span class=\"_ _1\"></span>ke<span class=\"_ _1\"></span></span>r Ocean AS: On 21 December 2021, <span class=\"ws170\">SalMar</span> Ak<span class=\"_ _6\"></span>er Ocean A<span class=\"_ _6\"></span>S ent<span class=\"_ _0\"></span>ered int<span class=\"_ _0\"></span>o an option agr<span class=\"_ _6\"></span>eement with the c<span class=\"_ _0\"></span>ompany'<span class=\"_ _0\"></span><span class=\"ws170\">s <span class=\"_ _6\"></span>CEO. </span>The agr<span class=\"_ _6\"></span>eement hav<span class=\"_ _0\"></span>e <span class=\"ws0\">a <span class=\"_ _37\"></span></span>six year v<span class=\"_ _6\"></span>esting period fr<span class=\"_ _6\"></span>om the gran<span class=\"_ _0\"></span>t date. The fair v<span class=\"_ _6\"></span>alue of the agr<span class=\"_ _0\"></span>eements was det<span class=\"_ _0\"></span>ermined to be NOK 7,3 millions at gr<span class=\"_ _6\"></span>ant da<span class=\"_ _6\"></span>t<span class=\"_ _6\"></span>e. T<span class=\"_ _c\"></span>otal amount o<span class=\"_ _6\"></span>f NOK 1,2 millions was expensed as other emplo<span class=\"_ _0\"></span>yee benefits, with a c<span class=\"_ _6\"></span>orr<span class=\"_ _6\"></span>esponding entry t<span class=\"_ _6\"></span>o other paid in equity. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-52-4": {
   "value": "Acc<span class=\"_ _0\"></span>ounting policies The Group has <span class=\"ws0\">a <span class=\"_ _0\"></span><span class=\"ws26\">shar<span class=\"_ _6\"></span>e-based incentiv<span class=\"_ _6\"></span>e scheme, whereby the c<span class=\"_ _0\"></span>ompa<span class=\"ws0\">-</span></span></span>nies r<span class=\"_ _6\"></span>eceive services fr<span class=\"_ _6\"></span>om the employ<span class=\"_ _6\"></span>ees in r<span class=\"_ _6\"></span>eturn f<span class=\"_ _6\"></span>or Res<span class=\"_ _6\"></span>tricted Shar<span class=\"_ _0\"></span>e Units (RSUs) in the Group. The fair v<span class=\"_ _0\"></span>alue of the services receiv<span class=\"_ _6\"></span>ed by the business units from the emplo<span class=\"_ _0\"></span>yees in re<span class=\"_ _0\"></span>turn for the RSU entitlemen<span class=\"_ _6\"></span>ts awar<span class=\"_ _6\"></span>ded is r<span class=\"_ _6\"></span>ecognised as an e<span class=\"_ _0\"></span>xpense. The fair value o<span class=\"_ _0\"></span>f RSU entitlements is es<span class=\"_ _6\"></span>tablished when the<span class=\"_ _6\"></span>y are<span class=\"_ _6\"></span> gr<span class=\"_ _6\"></span>ant<span class=\"_ _6\"></span>ed. The fair value o<span class=\"_ _6\"></span>f RSU entitlemen<span class=\"_ _6\"></span>ts that ar<span class=\"_ _0\"></span>e not at mark<span class=\"_ _0\"></span>et terms ar<span class=\"_ _0\"></span>e valued at the shar<span class=\"_ _0\"></span>e price in eff<span class=\"_ _6\"></span>ect when the RSUs ar<span class=\"_ _6\"></span>e gr<span class=\"_ _6\"></span>ant<span class=\"_ _6\"></span>ed. The probability o<span class=\"_ _6\"></span>f the performance crit<span class=\"_ _0\"></span>eria being met is con<span class=\"ls0 ws0\">-</span>sider<span class=\"_ _6\"></span>d when assessing how man<span class=\"_ _0\"></span>y RSU entitlements will be r<span class=\"_ _0\"></span>edeemed.<span class=\"_ _1\"></span> The fair value o<span class=\"_ _6\"></span>f RSU entitlemen<span class=\"_ _0\"></span>ts that are no<span class=\"_ _0\"></span>t at marke<span class=\"_ _0\"></span>t terms is calculat<span class=\"_ _0\"></span>ed using <span class=\"ws20\">a <span class=\"_ _37\"></span></span>Monte-Carlo simula<span class=\"_ _0\"></span>tion. The most important input data when calcula<span class=\"_ _6\"></span>ting the value o<span class=\"_ _6\"></span>f RSU entitlemen<span class=\"_ _0\"></span>ts are the shar<span class=\"_ _6\"></span>e price on the dat<span class=\"_ _6\"></span>e they ar<span class=\"_ _0\"></span>e awarded, v<span class=\"_ _6\"></span>olatility<span class=\"_ _6\"></span>, risk-fr<span class=\"_ _6\"></span>ee int<span class=\"_ _6\"></span>eres<span class=\"_ _0\"></span>t, e<span class=\"_ _6\"></span>xpected yield and accrual period.The value is es<span class=\"_ _6\"></span>tablished when they ar<span class=\"_ _0\"></span>e grant<span class=\"_ _0\"></span>ed and charged in pr<span class=\"_ _6\"></span>ofit and loss ov<span class=\"_ _6\"></span>er the RSU'<span class=\"_ _0\"></span><span class=\"ws1f\">s <span class=\"_ _6\"></span><span class=\"ws26\">ves<span class=\"_ _6\"></span>ting period, with <span class=\"ws1f\">a <span class=\"_ _6\"></span><span class=\"ws26\">corr<span class=\"_ _0\"></span>esponding increase </span></span></span></span>in paid-in equity.  Employ<span class=\"_ _6\"></span>ers' national insur<span class=\"_ _0\"></span>ance contributions ar<span class=\"_ _0\"></span>e r<span class=\"_ _6\"></span>ecognised o<span class=\"_ _6\"></span>ver the v<span class=\"_ _0\"></span>esting period.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-59-4": {
   "value": "Acc<span class=\"_ _0\"></span>ounting policiesThe Group has <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws26\">defined-c<span class=\"_ _0\"></span>ontribution pension scheme for its emplo<span class=\"_ _6\"></span>y<span class=\"ls0 ws0\">-</span></span></span>ees. The c<span class=\"_ _6\"></span>ompany pa<span class=\"_ _6\"></span>ys con<span class=\"_ _0\"></span>tributions to <span class=\"ws3d\">a <span class=\"_ _0\"></span><span class=\"ws22\">privat<span class=\"_ _6\"></span>ely held insur<span class=\"_ _6\"></span>ance plan </span></span>and under this scheme, it has no further paymen<span class=\"_ _6\"></span>t obligation once the c<span class=\"_ _6\"></span>ontributions hav<span class=\"_ _0\"></span>e been paid. The contributions ar<span class=\"_ _0\"></span>e rec<span class=\"_ _0\"></span>ognised as employ<span class=\"_ _6\"></span>ee benefit e<span class=\"_ _0\"></span>xpense when they ar<span class=\"_ _6\"></span>e due. Social security cos<span class=\"_ _6\"></span>ts ar<span class=\"_ _6\"></span>e charged based on the c<span class=\"_ _0\"></span>ontribution paid. SalMar<span class=\"ws4b\"> has </span>a <span class=\"ws4b\">de<span class=\"_ _0\"></span>fined contribution plan tha<span class=\"_ _6\"></span>t is in acc<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>dance with the </span>legal r<span class=\"_ _6\"></span>equiremen<span class=\"_ _6\"></span>ts in Norway. A<span class=\"_ _0\"></span>fter the business c<span class=\"_ _6\"></span>ombination with Norwa<span class=\"_ _6\"></span>y Ro<span class=\"_ _6\"></span>yal Salmon, <span class=\"ws0\">SalMar </span>also has <span class=\"ws0\">a <span class=\"_ _6\"></span><span class=\"ws69\">defined bene<span class=\"_ _6\"></span>fit scheme which entitles the 30 members o<span class=\"_ _0\"></span>f </span></span>the scheme to de<span class=\"_ _6\"></span>fined futur<span class=\"_ _6\"></span>e benefits. These ar<span class=\"_ _0\"></span>e mainly dependent on the number of y<span class=\"_ _6\"></span>ears of en<span class=\"_ _6\"></span>titlement, le<span class=\"_ _0\"></span>vel of salary upon r<span class=\"_ _6\"></span>each<span class=\"ws0\">-</span>ing r<span class=\"_ _6\"></span>etir<span class=\"_ _6\"></span>ement age and the siz<span class=\"_ _6\"></span>e of the pension bene<span class=\"_ _0\"></span>fits paid by the National Insur<span class=\"_ _0\"></span>ance Scheme. The liability is funded through an insur<span class=\"ws0\">-</span>ance c<span class=\"_ _6\"></span>ompany. The period\u2019<span class=\"_ _0\"></span><span class=\"ws36\">s <span class=\"ws22\">ne<span class=\"_ _0\"></span>t inter<span class=\"_ _0\"></span>est expense is calcula<span class=\"_ _6\"></span>ted by applying the disc<span class=\"_ _0\"></span>ount </span></span>r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e for the liability a<span class=\"_ _6\"></span>t the beginning of the period t<span class=\"_ _6\"></span>o the net liabilities acc<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>ding to IA<span class=\"_ _0\"></span>S 19R. Net int<span class=\"_ _0\"></span>erest e<span class=\"_ _0\"></span>xpense there<span class=\"_ _6\"></span>for<span class=\"_ _0\"></span>e consists o<span class=\"_ _6\"></span>f int<span class=\"_ _0\"></span>erest on the obliga<span class=\"_ _6\"></span>tion and re<span class=\"_ _0\"></span>turn on assets, both calcula<span class=\"_ _6\"></span>ted a<span class=\"_ _0\"></span>t the same disc<span class=\"_ _6\"></span>ount r<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>e. The differ<span class=\"_ _6\"></span>ence between the actual r<span class=\"_ _0\"></span>eturn on plan assets and the r<span class=\"_ _0\"></span>eturn rec<span class=\"_ _0\"></span>ognised in the pro<span class=\"_ _6\"></span>fit and loss accoun<span class=\"_ _6\"></span>ts ar<span class=\"_ _6\"></span>e expensed as incurr<span class=\"_ _0\"></span>ed against OCI. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-63-4": {
   "value": "NOTE 2.<span class=\"_ _0\"></span>6 <span class=\"_ _1d\"> </span> <span class=\"_\"> </span><span class=\"fsa fc4 ls0\">Other operating expenses</span>Specification o<span class=\"_ _6\"></span>f o<span class=\"_ _6\"></span>ther opera<span class=\"_ _6\"></span>ting expenses (NOK 1,000):<span class=\"_ _dc\"> </span>2022<span class=\"_ _1c\"> </span>2021Maint<span class=\"_ _6\"></span>enance<span class=\"_ _21d\"> </span>304,810<span class=\"_ _101\"> </span>236,811Energy<span class=\"_ _21e\"> </span>329,902<span class=\"_ _101\"> </span>204,235Thir<span class=\"_ _6\"></span>d-party services<span class=\"_ _1e6\"> </span>142,978<span class=\"_ _101\"> </span>141,163Freigh<span class=\"_ _0\"></span>t<span class=\"_ _107\"> </span>1,668,036<span class=\"_ _d6\"> </span>1,275,835Insurance<span class=\"_ _15d\"> </span>61,376<span class=\"_ _72\"> </span>44,703T<span class=\"_ _0\"></span>rav<span class=\"_ _6\"></span>el c<span class=\"_ _6\"></span>ost<span class=\"_ _c2\"> </span>21,866<span class=\"_ _72\"> </span>13,743Other opera<span class=\"_ _0\"></span>ting expenses<span class=\"_ _9c\"> </span>917,266<span class=\"_ _101\"> </span>526,120T<span class=\"_ _c\"></span>otal o<span class=\"_ _6\"></span>ther opera<span class=\"_ _0\"></span>ting expenses<span class=\"_ _ba\"> </span>3,446,233<span class=\"_ _12\"> </span>2,442,610Production taxA <span class=\"ws3d\">production tax amoun<span class=\"_ _6\"></span>ting to NOK 0.40 per kg gutt<span class=\"_ _0\"></span>ed weight was </span>intr<span class=\"_ _0\"></span>oduced on the Norwegian business with eff<span class=\"_ _6\"></span>ect fr<span class=\"_ _6\"></span>om 1 January 2021 incr<span class=\"_ _6\"></span>eased to NOK 0.405 fr<span class=\"_ _6\"></span>om 2022. It will further increase<span class=\"_ _6\"></span> to NOK 0.56 fr<span class=\"_ _0\"></span>om 2023. Similarly, <span class=\"ws0\">a <span class=\"_ _1\"></span></span>resour<span class=\"_ _0\"></span>ce tax was intr<span class=\"_ _6\"></span>oduced in Iceland with eff<span class=\"_ _0\"></span>ect from 1 January 2020. The latt<span class=\"_ _0\"></span>er of this amount will incr<span class=\"_ _6\"></span>ease gradually o<span class=\"_ _6\"></span>ver <span class=\"ws0\">a <span class=\"_ _6\"></span><span class=\"ws2a\">sev<span class=\"_ _6\"></span>en-year period.  Of the t<span class=\"_ _6\"></span>otal c<span class=\"_ _0\"></span>ost of </span></span>NOK 85.2 million, NOK 71.8 million is r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to the activity in Norwa<span class=\"_ _6\"></span>y and NOK 13.5 million is r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to the activity in Iceland. The c<span class=\"_ _0\"></span>orre<span class=\"ws0\">-</span>sponding numbers in 2021 wer<span class=\"_ _6\"></span>e <span class=\"ws0\">a </span>to<span class=\"_ _0\"></span>tal production tax of NOK 71.6 million, wher<span class=\"_ _6\"></span>eof NOK 68.5 million was r<span class=\"_ _6\"></span>elat<span class=\"_ _0\"></span>ed to activity in Norway and NOK 3.1 million to activity in Iceland. T<span class=\"_ _c\"></span>o highlight the perf<span class=\"_ _6\"></span>or<span class=\"ls0 ws0\">-</span>mance of underlying oper<span class=\"_ _0\"></span>ations bef<span class=\"_ _6\"></span>ore deduction o<span class=\"_ _0\"></span>f the production tax, <span class=\"_ _1\"></span>SalMar<span class=\"ws8b\"> has chosen to r<span class=\"_ _0\"></span>eport it on <span class=\"ws0\">a <span class=\"_ _1\"></span></span>separa<span class=\"_ _6\"></span>te line in the inc<span class=\"_ _0\"></span>ome </span>sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t below Oper<span class=\"_ _0\"></span>ational EBIT<span class=\"_ _c\"></span>. T<span class=\"_ _0\"></span>o ensur<span class=\"_ _6\"></span>e consis<span class=\"_ _0\"></span>tent tr<span class=\"_ _0\"></span>eatment of the equiv<span class=\"_ _6\"></span>alent tax in Iceland, the r<span class=\"_ _0\"></span>esource tax in Iceland has been classified similarly in the financial sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-63-5": {
   "value": "NOTE 2.<span class=\"_ _0\"></span>6 <span class=\"_ _1d\"> </span> <span class=\"_\"> </span><span class=\"fsa fc4 ls0\">Other operating expenses</span>Specification o<span class=\"_ _6\"></span>f o<span class=\"_ _6\"></span>ther opera<span class=\"_ _6\"></span>ting expenses (NOK 1,000):<span class=\"_ _dc\"> </span>2022<span class=\"_ _1c\"> </span>2021Maint<span class=\"_ _6\"></span>enance<span class=\"_ _21d\"> </span>304,810<span class=\"_ _101\"> </span>236,811Energy<span class=\"_ _21e\"> </span>329,902<span class=\"_ _101\"> </span>204,235Thir<span class=\"_ _6\"></span>d-party services<span class=\"_ _1e6\"> </span>142,978<span class=\"_ _101\"> </span>141,163Freigh<span class=\"_ _0\"></span>t<span class=\"_ _107\"> </span>1,668,036<span class=\"_ _d6\"> </span>1,275,835Insurance<span class=\"_ _15d\"> </span>61,376<span class=\"_ _72\"> </span>44,703T<span class=\"_ _0\"></span>rav<span class=\"_ _6\"></span>el c<span class=\"_ _6\"></span>ost<span class=\"_ _c2\"> </span>21,866<span class=\"_ _72\"> </span>13,743Other opera<span class=\"_ _0\"></span>ting expenses<span class=\"_ _9c\"> </span>917,266<span class=\"_ _101\"> </span>526,120T<span class=\"_ _c\"></span>otal o<span class=\"_ _6\"></span>ther opera<span class=\"_ _0\"></span>ting expenses<span class=\"_ _ba\"> </span>3,446,233<span class=\"_ _12\"> </span>2,442,610Production taxA <span class=\"ws3d\">production tax amoun<span class=\"_ _6\"></span>ting to NOK 0.40 per kg gutt<span class=\"_ _0\"></span>ed weight was </span>intr<span class=\"_ _0\"></span>oduced on the Norwegian business with eff<span class=\"_ _6\"></span>ect fr<span class=\"_ _6\"></span>om 1 January 2021 incr<span class=\"_ _6\"></span>eased to NOK 0.405 fr<span class=\"_ _6\"></span>om 2022. It will further increase<span class=\"_ _6\"></span> to NOK 0.56 fr<span class=\"_ _0\"></span>om 2023. Similarly, <span class=\"ws0\">a <span class=\"_ _1\"></span></span>resour<span class=\"_ _0\"></span>ce tax was intr<span class=\"_ _6\"></span>oduced in Iceland with eff<span class=\"_ _0\"></span>ect from 1 January 2020. The latt<span class=\"_ _0\"></span>er of this amount will incr<span class=\"_ _6\"></span>ease gradually o<span class=\"_ _6\"></span>ver <span class=\"ws0\">a <span class=\"_ _6\"></span><span class=\"ws2a\">sev<span class=\"_ _6\"></span>en-year period.  Of the t<span class=\"_ _6\"></span>otal c<span class=\"_ _0\"></span>ost of </span></span>NOK 85.2 million, NOK 71.8 million is r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to the activity in Norwa<span class=\"_ _6\"></span>y and NOK 13.5 million is r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to the activity in Iceland. The c<span class=\"_ _0\"></span>orre<span class=\"ws0\">-</span>sponding numbers in 2021 wer<span class=\"_ _6\"></span>e <span class=\"ws0\">a </span>to<span class=\"_ _0\"></span>tal production tax of NOK 71.6 million, wher<span class=\"_ _6\"></span>eof NOK 68.5 million was r<span class=\"_ _6\"></span>elat<span class=\"_ _0\"></span>ed to activity in Norway and NOK 3.1 million to activity in Iceland. T<span class=\"_ _c\"></span>o highlight the perf<span class=\"_ _6\"></span>or<span class=\"ls0 ws0\">-</span>mance of underlying oper<span class=\"_ _0\"></span>ations bef<span class=\"_ _6\"></span>ore deduction o<span class=\"_ _0\"></span>f the production tax, <span class=\"_ _1\"></span>SalMar<span class=\"ws8b\"> has chosen to r<span class=\"_ _0\"></span>eport it on <span class=\"ws0\">a <span class=\"_ _1\"></span></span>separa<span class=\"_ _6\"></span>te line in the inc<span class=\"_ _0\"></span>ome </span>sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t below Oper<span class=\"_ _0\"></span>ational EBIT<span class=\"_ _c\"></span>. T<span class=\"_ _0\"></span>o ensur<span class=\"_ _6\"></span>e consis<span class=\"_ _0\"></span>tent tr<span class=\"_ _0\"></span>eatment of the equiv<span class=\"_ _6\"></span>alent tax in Iceland, the r<span class=\"_ _0\"></span>esource tax in Iceland has been classified similarly in the financial sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-64-2": {
   "value": "NOTE 2.<span class=\"_ _0\"></span>7  <span class=\"_ _48\"> </span><span class=\"fsa fc4 lsad ws173\">G<span class=\"_ _1\"></span>ove<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span><span class=\"ls0 ws0\">nment grants</span></span>Acc<span class=\"_ _0\"></span>ounting policiesGov<span class=\"_ _6\"></span>ernment gr<span class=\"_ _0\"></span>ants r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o cos<span class=\"_ _6\"></span>ts ar<span class=\"_ _6\"></span>e def<span class=\"_ _0\"></span>erred and r<span class=\"_ _6\"></span>ecognised<span class=\"_ _6\"></span> in pro<span class=\"_ _0\"></span>fit or loss over the period necessary t<span class=\"_ _6\"></span>o mat<span class=\"_ _6\"></span>ch them with the c<span class=\"_ _6\"></span>osts that the<span class=\"_ _0\"></span>y are int<span class=\"_ _0\"></span>ended to c<span class=\"_ _6\"></span>ompensat<span class=\"_ _6\"></span>e. Gov<span class=\"_ _6\"></span>ernment gr<span class=\"_ _0\"></span>ants r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o the purchase o<span class=\"_ _0\"></span>f capitalised operating asse<span class=\"_ _0\"></span>ts reduce the carrying amount o<span class=\"_ _6\"></span>f the assets. The gr<span class=\"_ _0\"></span>ant is then r<span class=\"_ _6\"></span>ecognised in pr<span class=\"_ _0\"></span>ofit or loss ov<span class=\"_ _6\"></span>er the useful lif<span class=\"_ _0\"></span>e of the depr<span class=\"_ _6\"></span>eciable asset by wa<span class=\"_ _0\"></span>y of reduced depr<span class=\"_ _6\"></span>eciation char<span class=\"_ _6\"></span>ge. In 2022, Group c<span class=\"_ _0\"></span>ompanies rec<span class=\"_ _6\"></span>ognised NOK 6.3 million in tax incentiv<span class=\"_ _6\"></span>es under the Ska<span class=\"_ _6\"></span>tteFUNN scheme and de-r<span class=\"_ _0\"></span>ecognised NOK 11.9 million in Ska<span class=\"_ _6\"></span>tteFUNN-r<span class=\"_ _0\"></span>elated amoun<span class=\"_ _6\"></span>ts in r<span class=\"_ _6\"></span>espect of capitalised oper<span class=\"_ _0\"></span>ating assets. (2021: NOK 8.3 million r<span class=\"_ _0\"></span>ecognised in inc<span class=\"_ _6\"></span>ome, and de-rec<span class=\"_ _0\"></span>og<span class=\"ws0\">-</span>nised NOK 7.5 million in Ska<span class=\"_ _6\"></span>tte-FUNN-r<span class=\"_ _0\"></span>elated amoun<span class=\"_ _6\"></span>ts in r<span class=\"_ _6\"></span>espect of capitalised oper<span class=\"_ _6\"></span>ating asse<span class=\"_ _6\"></span>ts). In 2022, NOK 3.7 million has been r<span class=\"_ _6\"></span>eceived in in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tment gr<span class=\"_ _6\"></span>ants f<span class=\"_ _0\"></span>or ener<span class=\"_ _6\"></span>gy optimiza<span class=\"_ _6\"></span>tion of farming loca<span class=\"_ _6\"></span>tions. The gr<span class=\"_ _6\"></span>ant is pr<span class=\"_ _6\"></span>ovided under the support progr<span class=\"_ _0\"></span>am Energy and clima<span class=\"_ _6\"></span>te initia<span class=\"_ _6\"></span>tives in indus<span class=\"_ _6\"></span>tryIn 2022, the group c<span class=\"_ _0\"></span>ompany MNH Rederi A<span class=\"_ _0\"></span>S rec<span class=\"_ _6\"></span>ognised NOK 0.2 million r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o the net salary scheme and r<span class=\"_ _0\"></span>eimbursement scheme for<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> seafar<span class=\"_ _0\"></span>ers. </span>In 2021, Group c<span class=\"_ _0\"></span>ompanies receiv<span class=\"_ _6\"></span>ed NOK 1.3 million in gov<span class=\"_ _6\"></span>ernment gr<span class=\"_ _6\"></span>ants t<span class=\"_ _6\"></span>o co<span class=\"_ _0\"></span>ver extr<span class=\"_ _0\"></span>a costs r<span class=\"_ _0\"></span>elated t<span class=\"_ _0\"></span>o Covid-19. The gr<span class=\"_ _0\"></span>ants are r<span class=\"_ _0\"></span>ec<span class=\"ws0\">-</span>ognised in other oper<span class=\"_ _0\"></span>ating r<span class=\"_ _6\"></span>ev<span class=\"_ _6\"></span>enues.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-65-4": {
   "value": "Acc<span class=\"_ _0\"></span>ounting policiesGov<span class=\"_ _6\"></span>ernment gr<span class=\"_ _0\"></span>ants r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o cos<span class=\"_ _6\"></span>ts ar<span class=\"_ _6\"></span>e def<span class=\"_ _0\"></span>erred and r<span class=\"_ _6\"></span>ecognised<span class=\"_ _6\"></span> in pro<span class=\"_ _0\"></span>fit or loss over the period necessary t<span class=\"_ _6\"></span>o mat<span class=\"_ _6\"></span>ch them with the c<span class=\"_ _6\"></span>osts that the<span class=\"_ _0\"></span>y are int<span class=\"_ _0\"></span>ended to c<span class=\"_ _6\"></span>ompensat<span class=\"_ _6\"></span>e. Gov<span class=\"_ _6\"></span>ernment gr<span class=\"_ _0\"></span>ants r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o the purchase o<span class=\"_ _0\"></span>f capitalised operating asse<span class=\"_ _0\"></span>ts reduce the carrying amount o<span class=\"_ _6\"></span>f the assets. The gr<span class=\"_ _0\"></span>ant is then r<span class=\"_ _6\"></span>ecognised in pr<span class=\"_ _0\"></span>ofit or loss ov<span class=\"_ _6\"></span>er the useful lif<span class=\"_ _0\"></span>e of the depr<span class=\"_ _6\"></span>eciable asset by wa<span class=\"_ _0\"></span>y of reduced depr<span class=\"_ _6\"></span>eciation char<span class=\"_ _6\"></span>ge. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-67-2": {
   "value": "NOTE 2.8 <span class=\"_ _1d\"> </span> <span class=\"_ _38\"> </span><span class=\"fsa fc4 ls0\">F<span class=\"_ _0\"></span>air value adjustments</span>Fair value adjus<span class=\"_ _6\"></span>tments ar<span class=\"_ _0\"></span>e part of the Group'<span class=\"_ _c\"></span><span class=\"ws6f\">s <span class=\"_ _2\"></span><span class=\"ws12b\">operating pr<span class=\"_ _0\"></span>ofit. </span></span>Changes in fair value ar<span class=\"_ _0\"></span>e present<span class=\"_ _0\"></span>ed on <span class=\"ws2a\">a <span class=\"_ _37\"></span></span>separ<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e line to pr<span class=\"_ _0\"></span>ovide a <span class=\"_ _1\"></span><span class=\"ws24\">better unders<span class=\"_ _6\"></span>tanding of the Gr<span class=\"_ _0\"></span>oup'<span class=\"_ _0\"></span><span class=\"ws3b\">s <span class=\"_ _37\"></span><span class=\"ws24\">pro<span class=\"_ _6\"></span>fit and loss with respect </span></span></span>to <span class=\"ls0 ws0\">goods sold. </span>Due to business c<span class=\"_ _0\"></span>ombinations, assets and liabilities ar<span class=\"_ _0\"></span>e aqcuired and acc<span class=\"_ _6\"></span>ount<span class=\"_ _6\"></span>ed for a<span class=\"_ _6\"></span>t fair value. Fair v<span class=\"_ _6\"></span>alue adjustmen<span class=\"_ _6\"></span>t on biological assets a<span class=\"_ _6\"></span>t the time of acquisition ar<span class=\"_ _0\"></span>e included in the cost o<span class=\"_ _0\"></span>f biological assets. In or<span class=\"_ _0\"></span>der to giv<span class=\"_ _6\"></span>e the users of the fi<span class=\"_ _6\"></span>nancial sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t an bett<span class=\"_ _0\"></span>er understanding o<span class=\"_ _6\"></span>f the Group\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws64\">pr<span class=\"_ _6\"></span>ofit and loss r<span class=\"_ _0\"></span>elated t<span class=\"_ _0\"></span>o goods sold in </span></span>the period, the eff<span class=\"_ _0\"></span>ect of fair value adjus<span class=\"_ _6\"></span>tment fr<span class=\"_ _6\"></span>om the acquisition r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to sold fish in the period ha<span class=\"_ _6\"></span>ve r<span class=\"_ _0\"></span>educed the cost o<span class=\"_ _6\"></span>f goods sold. The eff<span class=\"_ _0\"></span>ect is present<span class=\"_ _0\"></span>ed in <span class=\"ws0\">a <span class=\"_ _1\"></span></span>separ<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e line in the sta<span class=\"_ _6\"></span>temen<span class=\"_ _0\"></span>t of pro<span class=\"_ _6\"></span>fit or loss, and the c<span class=\"_ _6\"></span>orresponding e<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ect is presen<span class=\"_ _0\"></span>ted on <span class=\"ws0\">a </span>separa<span class=\"_ _0\"></span>te line toge<span class=\"_ _6\"></span>ther with fair value adjus<span class=\"_ _6\"></span>tments. Change in fair v<span class=\"_ _6\"></span>alue adjustmen<span class=\"_ _6\"></span>t due to business c<span class=\"_ _0\"></span>ombination is included in the group'<span class=\"_ _c\"></span><span class=\"ws3d\">s <span class=\"_ _6\"></span>oper<span class=\"_ _6\"></span>a<span class=\"ws22\">ting pr<span class=\"_ _0\"></span>ofit.</span></span>NOK 1,000<span class=\"_ _204\"> </span>2022<span class=\"_ _8c\"> </span>2021Change in the fair value o<span class=\"_ _6\"></span>f 446,150<span class=\"_ _6f\"> </span>835,155the biological assetsChange in fair value adjus<span class=\"_ _6\"></span>tment  due to business c<span class=\"_ _0\"></span>ombination - -283,398<span class=\"_ _ad\"> </span>0included in cos<span class=\"_ _0\"></span>t of goods soldChange in unrealised v<span class=\"_ _0\"></span>alue 69,737<span class=\"_ _21f\"> </span>-14,368of Fish P<span class=\"_ _6\"></span>ool c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>actsChange in the unrealised v<span class=\"_ _0\"></span>alue of 0<span class=\"_ _21f\"> </span>-44,245forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>actsT<span class=\"_ _c\"></span>otal fair value adjus<span class=\"_ _6\"></span>tments<span class=\"_ _15b\"> </span>232,489<span class=\"_ _12a\"> </span>776,543See Not<span class=\"_ _0\"></span>e 3.6 for details r<span class=\"_ _0\"></span>egarding change in fair v<span class=\"_ _6\"></span>alue of biological assets and No<span class=\"_ _0\"></span>te 3.9 for de<span class=\"_ _6\"></span>tails r<span class=\"_ _6\"></span>egar<span class=\"_ _6\"></span>ding change in fair value o<span class=\"_ _6\"></span>f Fish Pool c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts and change in unrealised v<span class=\"_ _6\"></span>alue of f<span class=\"_ _0\"></span>orward cur<span class=\"ws0\">-</span>r<span class=\"_ _6\"></span>ency con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>acts.Financial instrumen<span class=\"_ _6\"></span>ts \u2013 assessment o<span class=\"_ _0\"></span>f fair valueThe table below sho<span class=\"_ _6\"></span>ws financial instrumen<span class=\"_ _6\"></span>ts at fair v<span class=\"_ _0\"></span>alue accor<span class=\"_ _6\"></span>ding to v<span class=\"_ _0\"></span>aluation method. The v<span class=\"_ _6\"></span>arious lev<span class=\"_ _6\"></span>els ar<span class=\"_ _6\"></span>e defined as f<span class=\"_ _6\"></span>ollows:\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Le<span class=\"_ _6\"></span>vel 1 - Price lis<span class=\"_ _6\"></span>ted in an activ<span class=\"_ _0\"></span>e market f<span class=\"_ _0\"></span>or identical assets or liabilities</span>\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Le<span class=\"_ _6\"></span>vel 2 - V<span class=\"_ _0\"></span>aluation based on o<span class=\"_ _0\"></span>ther observable inputs either directly (price) or indir<span class=\"_ _0\"></span>ectly </span>(deduced from prices) than lis<span class=\"_ _6\"></span>ted price (used in le<span class=\"_ _0\"></span>vel 1) for the asse<span class=\"_ _6\"></span>t or liability\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Le<span class=\"_ _6\"></span>vel 3 - V<span class=\"_ _0\"></span>aluation based on inputs no<span class=\"_ _0\"></span>t derived from observ<span class=\"_ _6\"></span>able mark<span class=\"_ _6\"></span>ets (non-observ<span class=\"_ _6\"></span>able </span>assumptions) The follo<span class=\"_ _6\"></span>wing table pr<span class=\"_ _6\"></span>esents the Gr<span class=\"_ _6\"></span>oup'<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws1b\">assets and liabilities measur<span class=\"_ _0\"></span>ed at fair value. See No<span class=\"_ _6\"></span>te 3.9 f<span class=\"_ _0\"></span>or </span></span>details o<span class=\"_ _6\"></span>f deriva<span class=\"_ _6\"></span>tives measur<span class=\"_ _0\"></span>ed at fair value under L<span class=\"_ _0\"></span>evel 2. See also No<span class=\"_ _0\"></span>te 3.6 for de<span class=\"_ _6\"></span>tails of biological assets measur<span class=\"_ _0\"></span>ed at fair value under L<span class=\"_ _0\"></span>evel 3.31 December 2022 (NOK 1,000)<span class=\"_ _2a1\"> </span><span class=\"ls5 ws5\">Level<span class=\"_ _1\"></span> 1<span class=\"_ _65\"> </span>Level 2<span class=\"_ _65\"> </span>Leve<span class=\"_ _1\"></span>l 3<span class=\"_ _73\"> </span></span>T<span class=\"_ _0\"></span>o<span class=\"_ _6\"></span>talAssetsDeriva<span class=\"_ _6\"></span>tivesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _190\"> </span>0<span class=\"_ _116\"> </span>66,076<span class=\"_ _11e\"> </span>0<span class=\"_ _5c\"> </span><span class=\"ff4\">66,076</span>Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est and curr<span class=\"_ _6\"></span>ency deriva<span class=\"_ _6\"></span>tives<span class=\"_ _3a\"> </span>0<span class=\"_ _90\"> </span>247,802<span class=\"_ _11e\"> </span>0<span class=\"_ _268\"> </span><span class=\"ff4\">247,802</span>Financial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _1ab\"> </span>0<span class=\"_ _8d\"> </span>33,006<span class=\"_ _ad\"> </span>0<span class=\"_ _8d\"> </span>33,006Equity instrumen<span class=\"_ _6\"></span>tsOther shares and securities<span class=\"_ _266\"> </span>0<span class=\"_ _ad\"> </span>0<span class=\"_ _8d\"> </span>42,434<span class=\"_ _5c\"> </span><span class=\"ff4\">42,434</span>Debt ins<span class=\"_ _6\"></span>trumentsOther receiv<span class=\"_ _0\"></span>ables<span class=\"_ _179\"> </span>0<span class=\"_ _ad\"> </span>0<span class=\"_ _8d\"> </span>10,561<span class=\"_ _101\"> </span><span class=\"ff4\">10,561</span>T<span class=\"_ _c\"></span>otal asse<span class=\"_ _6\"></span>ts<span class=\"_ _2a2\"> </span>0<span class=\"_ _12a\"> </span>346,884<span class=\"_ _5c\"> </span>52,995<span class=\"_ _268\"> </span>399,879LiabilitiesDeriva<span class=\"_ _6\"></span>tivesFinancial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _1ab\"> </span>0<span class=\"_ _8d\"> </span>26,924<span class=\"_ _ad\"> </span>0<span class=\"_ _8d\"> </span>26,924T<span class=\"_ _c\"></span>otal liabilities<span class=\"_ _d1\"> </span>0<span class=\"_ _5c\"> </span>26,924<span class=\"_ _112\"> </span>0<span class=\"_ _5c\"> </span>26,92431 December 2021 (NOK 1,000)<span class=\"_ _1ef\"> </span><span class=\"ls5 ws5\">Leve<span class=\"_ _1\"></span>l 1<span class=\"_ _65\"> </span>Level<span class=\"_ _1\"></span> 2<span class=\"_ _65\"> </span>Level 3<span class=\"_ _73\"> </span></span>T<span class=\"_ _0\"></span>otalAssetsDeriva<span class=\"_ _6\"></span>tivesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _266\"> </span>0<span class=\"_ _8d\"> </span>37,390<span class=\"_ _ad\"> </span>0<span class=\"_ _5c\"> </span><span class=\"ff4\">37,390</span>Financial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _1ab\"> </span>0<span class=\"_ _116\"> </span>25,036<span class=\"_ _11e\"> </span>0<span class=\"_ _5c\"> </span><span class=\"ff4\">25,036</span>Equity instrumen<span class=\"_ _6\"></span>tsOther shares and securities<span class=\"_ _107\"> </span>0<span class=\"_ _11e\"> </span>0<span class=\"_ _205\"> </span>7,512<span class=\"_ _69\"> </span><span class=\"ff4\">7,512</span>Debt ins<span class=\"_ _6\"></span>trumentsOther receiv<span class=\"_ _0\"></span>ables<span class=\"_ _179\"> </span>0<span class=\"_ _112\"> </span>0<span class=\"_ _8d\"> </span>23,146<span class=\"_ _5c\"> </span><span class=\"ff4\">23,146</span>T<span class=\"_ _c\"></span>otal asse<span class=\"_ _6\"></span>ts<span class=\"_ _2a2\"> </span>0<span class=\"_ _101\"> </span>62,426<span class=\"_ _5c\"> </span>30,658<span class=\"_ _101\"> </span>93,085LiabilitiesDeriva<span class=\"_ _6\"></span>tivesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _266\"> </span>0<span class=\"_ _18\"> </span>577<span class=\"_ _11e\"> </span>0<span class=\"_ _18\"> </span>577Financial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _1ab\"> </span>0<span class=\"_ _116\"> </span>23,398<span class=\"_ _11e\"> </span>0<span class=\"_ _8d\"> </span>23,398T<span class=\"_ _c\"></span>otal liabilities<span class=\"_ _254\"> </span>0<span class=\"_ _5c\"> </span>23,974<span class=\"_ _112\"> </span>0<span class=\"_ _5c\"> </span>23,974A<span class=\"_ _0\"></span>fter initial r<span class=\"_ _6\"></span>ecognition, in<span class=\"_ _0\"></span>teres<span class=\"_ _6\"></span>t-bearing loans and borro<span class=\"_ _0\"></span>wings are subsequently measur<span class=\"_ _0\"></span>ed at amor<span class=\"ws0\">-</span>tised c<span class=\"_ _6\"></span>ost using the eff<span class=\"_ _0\"></span>ective int<span class=\"_ _0\"></span>erest me<span class=\"_ _0\"></span>thod. Gains and losses are r<span class=\"_ _6\"></span>ecognised in pr<span class=\"_ _0\"></span>ofit or loss when the liabilities ar<span class=\"_ _6\"></span>e derec<span class=\"_ _0\"></span>ognised as well as through the e<span class=\"_ _6\"></span>ffectiv<span class=\"_ _0\"></span>e inter<span class=\"_ _0\"></span>est method amortisa<span class=\"_ _6\"></span>tion process. Amortised c<span class=\"_ _6\"></span>ost is calculat<span class=\"_ _0\"></span>ed by taking into acc<span class=\"_ _0\"></span>ount any disc<span class=\"_ _0\"></span>ount or premium on acquisition and f<span class=\"_ _0\"></span>ees or c<span class=\"_ _6\"></span>osts that ar<span class=\"_ _0\"></span>e an int<span class=\"_ _6\"></span>egral part o<span class=\"_ _6\"></span>f the eff<span class=\"_ _0\"></span>ective int<span class=\"_ _0\"></span>erest me<span class=\"_ _6\"></span>thod. The eff<span class=\"_ _0\"></span>ective int<span class=\"_ _0\"></span>erest me<span class=\"_ _6\"></span>thod amorti<span class=\"ws0\">-</span>sation is included as finance c<span class=\"_ _0\"></span>osts in the sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t of pr<span class=\"_ _0\"></span>ofit or loss. See Not<span class=\"_ _6\"></span>e 3.11 for further de<span class=\"_ _6\"></span>tails.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-68-2": {
   "value": "NOTE 2.<span class=\"_ _c\"></span>9 <span class=\"_ _1d\"> </span> <span class=\"_\"> </span><span class=\"fsa fc4 ls0\">Net f<span class=\"_ _1\"></span>inancial items</span>Financial items (NOK 1,000):<span class=\"_ _be\"> </span>2022<span class=\"_ _db\"> </span>2021Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est inc<span class=\"_ _6\"></span>ome <span class=\"_ _220\"> </span>28,408<span class=\"_ _72\"> </span>15,192Other ex<span class=\"_ _0\"></span>change differ<span class=\"_ _0\"></span>ences<span class=\"_ _a7\"> </span>0<span class=\"_ _73\"> </span>2,662Change in fair value o<span class=\"_ _6\"></span>f deriva<span class=\"_ _6\"></span>tives<span class=\"_ _13c\"> </span>18,661<span class=\"_ _72\"> </span>18,373Remeasur<span class=\"_ _0\"></span>ement of pr<span class=\"_ _6\"></span>eviously 90,776<span class=\"_ _35\"> </span>0held equity int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est *)Other financial income<span class=\"_ _6b\"> </span>4,251<span class=\"_ _4e\"> </span>418T<span class=\"_ _c\"></span>otal financial inc<span class=\"_ _6\"></span>ome<span class=\"_ _221\"> </span>113,688<span class=\"_ _aa\"> </span>21,453Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est e<span class=\"_ _6\"></span>xpenses<span class=\"_ _1db\"> </span>364,247<span class=\"_ _101\"> </span>184,646Other ex<span class=\"_ _0\"></span>change differ<span class=\"_ _0\"></span>ences<span class=\"_ _12b\"> </span>18,637<span class=\"_ _35\"> </span>0Change in fair value o<span class=\"_ _6\"></span>f deriva<span class=\"_ _6\"></span>tives<span class=\"_ _12b\"> </span>0<span class=\"_ _35\"> </span>0Other financial expenses<span class=\"_ _53\"> </span>1,771<span class=\"_ _72\"> </span>10,904T<span class=\"_ _c\"></span>otal financial e<span class=\"_ _6\"></span>xpenses<span class=\"_ _222\"> </span>20,408<span class=\"_ _aa\"> </span>10,904Net financial items<span class=\"_ _223\"> </span>-242,558<span class=\"_ _da\"> </span>-158,905Included in int<span class=\"_ _0\"></span>erest e<span class=\"_ _0\"></span>xpense is an amount of t<span class=\"_ _6\"></span>otal NOK 20.5 million that r<span class=\"_ _0\"></span>elates t<span class=\"_ _0\"></span>o inter<span class=\"_ _0\"></span>est income fr<span class=\"_ _0\"></span>om the cross-curr<span class=\"_ _6\"></span>ency int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est swap. Corr<span class=\"_ _0\"></span>esponding amount in 2021 was NOK 10.9 million included in<span class=\"_ _6\"></span> int<span class=\"_ _0\"></span>erest inc<span class=\"_ _0\"></span>ome. The principle of rec<span class=\"_ _0\"></span>ognition of the swap was changed from 01.01.2022 t<span class=\"_ _0\"></span>o better r<span class=\"_ _0\"></span>eflect the rela<span class=\"_ _0\"></span>tionship between the swap and the Group'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"ws2f\">int<span class=\"_ _0\"></span>erest e<span class=\"_ _0\"></span>xpenses. In the Consolidat<span class=\"_ _6\"></span>ed sta<span class=\"_ _6\"></span>temen<span class=\"_ _0\"></span>t of </span></span>cash flow f<span class=\"_ _6\"></span>or 2021 the int<span class=\"_ _0\"></span>erest inc<span class=\"_ _0\"></span>ome rela<span class=\"_ _6\"></span>ted t<span class=\"_ _6\"></span>o the cross-curr<span class=\"_ _0\"></span>ency int<span class=\"_ _0\"></span>erest swap was pr<span class=\"_ _0\"></span>esented as in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est r<span class=\"_ _6\"></span>eceived and included in ne<span class=\"_ _6\"></span>t cash flow fr<span class=\"_ _0\"></span>om financing activities.Changes in fair value o<span class=\"_ _6\"></span>f deriva<span class=\"_ _6\"></span>tives thr<span class=\"_ _0\"></span>ough profit or loss r<span class=\"_ _0\"></span>elates t<span class=\"_ _0\"></span>o inefficiency in f<span class=\"_ _6\"></span>orwar<span class=\"_ _6\"></span>d curr<span class=\"_ _6\"></span>ency con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>acts which do qualify for hedge acc<span class=\"_ _6\"></span>ounting. For mor<span class=\"_ _0\"></span>e details see not<span class=\"_ _0\"></span>e 3.9. *) With eff<span class=\"_ _0\"></span>ect from 17 Augus<span class=\"_ _6\"></span>t 2022, the Group acquir<span class=\"_ _0\"></span>ed 50% of the shar<span class=\"_ _6\"></span>es in the smolt facility Isthor in Iceland. Prior to the tr<span class=\"_ _0\"></span>ans<span class=\"ws0\">-</span>action <span class=\"_ _37\"></span>SalMar<span class=\"ws1c\"> Gr<span class=\"_ _6\"></span>oup owned 50% o<span class=\"_ _6\"></span>f the shares in Is<span class=\"_ _6\"></span>thor through<span class=\"_ _6\"></span> </span>SalMar'<span class=\"_ _0\"></span>s <span class=\"ws31\">51,02% o<span class=\"_ _6\"></span>wnership in Icelandic Salmon AS. Icelandic Salmon </span>A<span class=\"_ _6\"></span>S owns 100% o<span class=\"_ _6\"></span>f the shares in Arnarlax <span class=\"_ _6\"></span>Ehf<span class=\"_ _0\"></span>, which owns the shar<span class=\"_ _0\"></span>es in<span class=\"_ _1\"></span> Isthor<span class=\"_ _0\"></span>. The Group'<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws90\">holdings prior t<span class=\"_ _0\"></span>o the acquisition date, ar<span class=\"_ _0\"></span>e remeas<span class=\"ws0\">-</span></span></span>ur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _6\"></span>alue at time c<span class=\"_ _0\"></span>ontrol is ob<span class=\"_ _6\"></span>tained, and <span class=\"ws0\">a </span>gain of NOK 90,8 millions is r<span class=\"_ _6\"></span>ecognised as o<span class=\"_ _0\"></span>ther financial items in the pro<span class=\"_ _0\"></span>fit or loss in the period. See Not<span class=\"_ _0\"></span>e 4.5 for more in<span class=\"_ _0\"></span>formation.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-68-3": {
   "value": "NOTE 2.<span class=\"_ _c\"></span>9 <span class=\"_ _1d\"> </span> <span class=\"_\"> </span><span class=\"fsa fc4 ls0\">Net f<span class=\"_ _1\"></span>inancial items</span>Financial items (NOK 1,000):<span class=\"_ _be\"> </span>2022<span class=\"_ _db\"> </span>2021Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est inc<span class=\"_ _6\"></span>ome <span class=\"_ _220\"> </span>28,408<span class=\"_ _72\"> </span>15,192Other ex<span class=\"_ _0\"></span>change differ<span class=\"_ _0\"></span>ences<span class=\"_ _a7\"> </span>0<span class=\"_ _73\"> </span>2,662Change in fair value o<span class=\"_ _6\"></span>f deriva<span class=\"_ _6\"></span>tives<span class=\"_ _13c\"> </span>18,661<span class=\"_ _72\"> </span>18,373Remeasur<span class=\"_ _0\"></span>ement of pr<span class=\"_ _6\"></span>eviously 90,776<span class=\"_ _35\"> </span>0held equity int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est *)Other financial income<span class=\"_ _6b\"> </span>4,251<span class=\"_ _4e\"> </span>418T<span class=\"_ _c\"></span>otal financial inc<span class=\"_ _6\"></span>ome<span class=\"_ _221\"> </span>113,688<span class=\"_ _aa\"> </span>21,453Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est e<span class=\"_ _6\"></span>xpenses<span class=\"_ _1db\"> </span>364,247<span class=\"_ _101\"> </span>184,646Other ex<span class=\"_ _0\"></span>change differ<span class=\"_ _0\"></span>ences<span class=\"_ _12b\"> </span>18,637<span class=\"_ _35\"> </span>0Change in fair value o<span class=\"_ _6\"></span>f deriva<span class=\"_ _6\"></span>tives<span class=\"_ _12b\"> </span>0<span class=\"_ _35\"> </span>0Other financial expenses<span class=\"_ _53\"> </span>1,771<span class=\"_ _72\"> </span>10,904T<span class=\"_ _c\"></span>otal financial e<span class=\"_ _6\"></span>xpenses<span class=\"_ _222\"> </span>20,408<span class=\"_ _aa\"> </span>10,904Net financial items<span class=\"_ _223\"> </span>-242,558<span class=\"_ _da\"> </span>-158,905Included in int<span class=\"_ _0\"></span>erest e<span class=\"_ _0\"></span>xpense is an amount of t<span class=\"_ _6\"></span>otal NOK 20.5 million that r<span class=\"_ _0\"></span>elates t<span class=\"_ _0\"></span>o inter<span class=\"_ _0\"></span>est income fr<span class=\"_ _0\"></span>om the cross-curr<span class=\"_ _6\"></span>ency int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est swap. Corr<span class=\"_ _0\"></span>esponding amount in 2021 was NOK 10.9 million included in<span class=\"_ _6\"></span> int<span class=\"_ _0\"></span>erest inc<span class=\"_ _0\"></span>ome. The principle of rec<span class=\"_ _0\"></span>ognition of the swap was changed from 01.01.2022 t<span class=\"_ _0\"></span>o better r<span class=\"_ _0\"></span>eflect the rela<span class=\"_ _0\"></span>tionship between the swap and the Group'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"ws2f\">int<span class=\"_ _0\"></span>erest e<span class=\"_ _0\"></span>xpenses. In the Consolidat<span class=\"_ _6\"></span>ed sta<span class=\"_ _6\"></span>temen<span class=\"_ _0\"></span>t of </span></span>cash flow f<span class=\"_ _6\"></span>or 2021 the int<span class=\"_ _0\"></span>erest inc<span class=\"_ _0\"></span>ome rela<span class=\"_ _6\"></span>ted t<span class=\"_ _6\"></span>o the cross-curr<span class=\"_ _0\"></span>ency int<span class=\"_ _0\"></span>erest swap was pr<span class=\"_ _0\"></span>esented as in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est r<span class=\"_ _6\"></span>eceived and included in ne<span class=\"_ _6\"></span>t cash flow fr<span class=\"_ _0\"></span>om financing activities.Changes in fair value o<span class=\"_ _6\"></span>f deriva<span class=\"_ _6\"></span>tives thr<span class=\"_ _0\"></span>ough profit or loss r<span class=\"_ _0\"></span>elates t<span class=\"_ _0\"></span>o inefficiency in f<span class=\"_ _6\"></span>orwar<span class=\"_ _6\"></span>d curr<span class=\"_ _6\"></span>ency con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>acts which do qualify for hedge acc<span class=\"_ _6\"></span>ounting. For mor<span class=\"_ _0\"></span>e details see not<span class=\"_ _0\"></span>e 3.9. *) With eff<span class=\"_ _0\"></span>ect from 17 Augus<span class=\"_ _6\"></span>t 2022, the Group acquir<span class=\"_ _0\"></span>ed 50% of the shar<span class=\"_ _6\"></span>es in the smolt facility Isthor in Iceland. Prior to the tr<span class=\"_ _0\"></span>ans<span class=\"ws0\">-</span>action <span class=\"_ _37\"></span>SalMar<span class=\"ws1c\"> Gr<span class=\"_ _6\"></span>oup owned 50% o<span class=\"_ _6\"></span>f the shares in Is<span class=\"_ _6\"></span>thor through<span class=\"_ _6\"></span> </span>SalMar'<span class=\"_ _0\"></span>s <span class=\"ws31\">51,02% o<span class=\"_ _6\"></span>wnership in Icelandic Salmon AS. Icelandic Salmon </span>A<span class=\"_ _6\"></span>S owns 100% o<span class=\"_ _6\"></span>f the shares in Arnarlax <span class=\"_ _6\"></span>Ehf<span class=\"_ _0\"></span>, which owns the shar<span class=\"_ _0\"></span>es in<span class=\"_ _1\"></span> Isthor<span class=\"_ _0\"></span>. The Group'<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws90\">holdings prior t<span class=\"_ _0\"></span>o the acquisition date, ar<span class=\"_ _0\"></span>e remeas<span class=\"ws0\">-</span></span></span>ur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _6\"></span>alue at time c<span class=\"_ _0\"></span>ontrol is ob<span class=\"_ _6\"></span>tained, and <span class=\"ws0\">a </span>gain of NOK 90,8 millions is r<span class=\"_ _6\"></span>ecognised as o<span class=\"_ _0\"></span>ther financial items in the pro<span class=\"_ _0\"></span>fit or loss in the period. See Not<span class=\"_ _0\"></span>e 4.5 for more in<span class=\"_ _0\"></span>formation.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-68-4": {
   "value": "NOTE 2.<span class=\"_ _c\"></span>9 <span class=\"_ _1d\"> </span> <span class=\"_\"> </span><span class=\"fsa fc4 ls0\">Net f<span class=\"_ _1\"></span>inancial items</span>Financial items (NOK 1,000):<span class=\"_ _be\"> </span>2022<span class=\"_ _db\"> </span>2021Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est inc<span class=\"_ _6\"></span>ome <span class=\"_ _220\"> </span>28,408<span class=\"_ _72\"> </span>15,192Other ex<span class=\"_ _0\"></span>change differ<span class=\"_ _0\"></span>ences<span class=\"_ _a7\"> </span>0<span class=\"_ _73\"> </span>2,662Change in fair value o<span class=\"_ _6\"></span>f deriva<span class=\"_ _6\"></span>tives<span class=\"_ _13c\"> </span>18,661<span class=\"_ _72\"> </span>18,373Remeasur<span class=\"_ _0\"></span>ement of pr<span class=\"_ _6\"></span>eviously 90,776<span class=\"_ _35\"> </span>0held equity int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est *)Other financial income<span class=\"_ _6b\"> </span>4,251<span class=\"_ _4e\"> </span>418T<span class=\"_ _c\"></span>otal financial inc<span class=\"_ _6\"></span>ome<span class=\"_ _221\"> </span>113,688<span class=\"_ _aa\"> </span>21,453Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est e<span class=\"_ _6\"></span>xpenses<span class=\"_ _1db\"> </span>364,247<span class=\"_ _101\"> </span>184,646Other ex<span class=\"_ _0\"></span>change differ<span class=\"_ _0\"></span>ences<span class=\"_ _12b\"> </span>18,637<span class=\"_ _35\"> </span>0Change in fair value o<span class=\"_ _6\"></span>f deriva<span class=\"_ _6\"></span>tives<span class=\"_ _12b\"> </span>0<span class=\"_ _35\"> </span>0Other financial expenses<span class=\"_ _53\"> </span>1,771<span class=\"_ _72\"> </span>10,904T<span class=\"_ _c\"></span>otal financial e<span class=\"_ _6\"></span>xpenses<span class=\"_ _222\"> </span>20,408<span class=\"_ _aa\"> </span>10,904Net financial items<span class=\"_ _223\"> </span>-242,558<span class=\"_ _da\"> </span>-158,905Included in int<span class=\"_ _0\"></span>erest e<span class=\"_ _0\"></span>xpense is an amount of t<span class=\"_ _6\"></span>otal NOK 20.5 million that r<span class=\"_ _0\"></span>elates t<span class=\"_ _0\"></span>o inter<span class=\"_ _0\"></span>est income fr<span class=\"_ _0\"></span>om the cross-curr<span class=\"_ _6\"></span>ency int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est swap. Corr<span class=\"_ _0\"></span>esponding amount in 2021 was NOK 10.9 million included in<span class=\"_ _6\"></span> int<span class=\"_ _0\"></span>erest inc<span class=\"_ _0\"></span>ome. The principle of rec<span class=\"_ _0\"></span>ognition of the swap was changed from 01.01.2022 t<span class=\"_ _0\"></span>o better r<span class=\"_ _0\"></span>eflect the rela<span class=\"_ _0\"></span>tionship between the swap and the Group'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"ws2f\">int<span class=\"_ _0\"></span>erest e<span class=\"_ _0\"></span>xpenses. In the Consolidat<span class=\"_ _6\"></span>ed sta<span class=\"_ _6\"></span>temen<span class=\"_ _0\"></span>t of </span></span>cash flow f<span class=\"_ _6\"></span>or 2021 the int<span class=\"_ _0\"></span>erest inc<span class=\"_ _0\"></span>ome rela<span class=\"_ _6\"></span>ted t<span class=\"_ _6\"></span>o the cross-curr<span class=\"_ _0\"></span>ency int<span class=\"_ _0\"></span>erest swap was pr<span class=\"_ _0\"></span>esented as in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est r<span class=\"_ _6\"></span>eceived and included in ne<span class=\"_ _6\"></span>t cash flow fr<span class=\"_ _0\"></span>om financing activities.Changes in fair value o<span class=\"_ _6\"></span>f deriva<span class=\"_ _6\"></span>tives thr<span class=\"_ _0\"></span>ough profit or loss r<span class=\"_ _0\"></span>elates t<span class=\"_ _0\"></span>o inefficiency in f<span class=\"_ _6\"></span>orwar<span class=\"_ _6\"></span>d curr<span class=\"_ _6\"></span>ency con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>acts which do qualify for hedge acc<span class=\"_ _6\"></span>ounting. For mor<span class=\"_ _0\"></span>e details see not<span class=\"_ _0\"></span>e 3.9. *) With eff<span class=\"_ _0\"></span>ect from 17 Augus<span class=\"_ _6\"></span>t 2022, the Group acquir<span class=\"_ _0\"></span>ed 50% of the shar<span class=\"_ _6\"></span>es in the smolt facility Isthor in Iceland. Prior to the tr<span class=\"_ _0\"></span>ans<span class=\"ws0\">-</span>action <span class=\"_ _37\"></span>SalMar<span class=\"ws1c\"> Gr<span class=\"_ _6\"></span>oup owned 50% o<span class=\"_ _6\"></span>f the shares in Is<span class=\"_ _6\"></span>thor through<span class=\"_ _6\"></span> </span>SalMar'<span class=\"_ _0\"></span>s <span class=\"ws31\">51,02% o<span class=\"_ _6\"></span>wnership in Icelandic Salmon AS. Icelandic Salmon </span>A<span class=\"_ _6\"></span>S owns 100% o<span class=\"_ _6\"></span>f the shares in Arnarlax <span class=\"_ _6\"></span>Ehf<span class=\"_ _0\"></span>, which owns the shar<span class=\"_ _0\"></span>es in<span class=\"_ _1\"></span> Isthor<span class=\"_ _0\"></span>. The Group'<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws90\">holdings prior t<span class=\"_ _0\"></span>o the acquisition date, ar<span class=\"_ _0\"></span>e remeas<span class=\"ws0\">-</span></span></span>ur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _6\"></span>alue at time c<span class=\"_ _0\"></span>ontrol is ob<span class=\"_ _6\"></span>tained, and <span class=\"ws0\">a </span>gain of NOK 90,8 millions is r<span class=\"_ _6\"></span>ecognised as o<span class=\"_ _0\"></span>ther financial items in the pro<span class=\"_ _0\"></span>fit or loss in the period. See Not<span class=\"_ _0\"></span>e 4.5 for more in<span class=\"_ _0\"></span>formation.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-68-5": {
   "value": "NOTE 2.<span class=\"_ _c\"></span>9 <span class=\"_ _1d\"> </span> <span class=\"_\"> </span><span class=\"fsa fc4 ls0\">Net f<span class=\"_ _1\"></span>inancial items</span>Financial items (NOK 1,000):<span class=\"_ _be\"> </span>2022<span class=\"_ _db\"> </span>2021Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est inc<span class=\"_ _6\"></span>ome <span class=\"_ _220\"> </span>28,408<span class=\"_ _72\"> </span>15,192Other ex<span class=\"_ _0\"></span>change differ<span class=\"_ _0\"></span>ences<span class=\"_ _a7\"> </span>0<span class=\"_ _73\"> </span>2,662Change in fair value o<span class=\"_ _6\"></span>f deriva<span class=\"_ _6\"></span>tives<span class=\"_ _13c\"> </span>18,661<span class=\"_ _72\"> </span>18,373Remeasur<span class=\"_ _0\"></span>ement of pr<span class=\"_ _6\"></span>eviously 90,776<span class=\"_ _35\"> </span>0held equity int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est *)Other financial income<span class=\"_ _6b\"> </span>4,251<span class=\"_ _4e\"> </span>418T<span class=\"_ _c\"></span>otal financial inc<span class=\"_ _6\"></span>ome<span class=\"_ _221\"> </span>113,688<span class=\"_ _aa\"> </span>21,453Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est e<span class=\"_ _6\"></span>xpenses<span class=\"_ _1db\"> </span>364,247<span class=\"_ _101\"> </span>184,646Other ex<span class=\"_ _0\"></span>change differ<span class=\"_ _0\"></span>ences<span class=\"_ _12b\"> </span>18,637<span class=\"_ _35\"> </span>0Change in fair value o<span class=\"_ _6\"></span>f deriva<span class=\"_ _6\"></span>tives<span class=\"_ _12b\"> </span>0<span class=\"_ _35\"> </span>0Other financial expenses<span class=\"_ _53\"> </span>1,771<span class=\"_ _72\"> </span>10,904T<span class=\"_ _c\"></span>otal financial e<span class=\"_ _6\"></span>xpenses<span class=\"_ _222\"> </span>20,408<span class=\"_ _aa\"> </span>10,904Net financial items<span class=\"_ _223\"> </span>-242,558<span class=\"_ _da\"> </span>-158,905Included in int<span class=\"_ _0\"></span>erest e<span class=\"_ _0\"></span>xpense is an amount of t<span class=\"_ _6\"></span>otal NOK 20.5 million that r<span class=\"_ _0\"></span>elates t<span class=\"_ _0\"></span>o inter<span class=\"_ _0\"></span>est income fr<span class=\"_ _0\"></span>om the cross-curr<span class=\"_ _6\"></span>ency int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est swap. Corr<span class=\"_ _0\"></span>esponding amount in 2021 was NOK 10.9 million included in<span class=\"_ _6\"></span> int<span class=\"_ _0\"></span>erest inc<span class=\"_ _0\"></span>ome. The principle of rec<span class=\"_ _0\"></span>ognition of the swap was changed from 01.01.2022 t<span class=\"_ _0\"></span>o better r<span class=\"_ _0\"></span>eflect the rela<span class=\"_ _0\"></span>tionship between the swap and the Group'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"ws2f\">int<span class=\"_ _0\"></span>erest e<span class=\"_ _0\"></span>xpenses. In the Consolidat<span class=\"_ _6\"></span>ed sta<span class=\"_ _6\"></span>temen<span class=\"_ _0\"></span>t of </span></span>cash flow f<span class=\"_ _6\"></span>or 2021 the int<span class=\"_ _0\"></span>erest inc<span class=\"_ _0\"></span>ome rela<span class=\"_ _6\"></span>ted t<span class=\"_ _6\"></span>o the cross-curr<span class=\"_ _0\"></span>ency int<span class=\"_ _0\"></span>erest swap was pr<span class=\"_ _0\"></span>esented as in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est r<span class=\"_ _6\"></span>eceived and included in ne<span class=\"_ _6\"></span>t cash flow fr<span class=\"_ _0\"></span>om financing activities.Changes in fair value o<span class=\"_ _6\"></span>f deriva<span class=\"_ _6\"></span>tives thr<span class=\"_ _0\"></span>ough profit or loss r<span class=\"_ _0\"></span>elates t<span class=\"_ _0\"></span>o inefficiency in f<span class=\"_ _6\"></span>orwar<span class=\"_ _6\"></span>d curr<span class=\"_ _6\"></span>ency con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>acts which do qualify for hedge acc<span class=\"_ _6\"></span>ounting. For mor<span class=\"_ _0\"></span>e details see not<span class=\"_ _0\"></span>e 3.9. *) With eff<span class=\"_ _0\"></span>ect from 17 Augus<span class=\"_ _6\"></span>t 2022, the Group acquir<span class=\"_ _0\"></span>ed 50% of the shar<span class=\"_ _6\"></span>es in the smolt facility Isthor in Iceland. Prior to the tr<span class=\"_ _0\"></span>ans<span class=\"ws0\">-</span>action <span class=\"_ _37\"></span>SalMar<span class=\"ws1c\"> Gr<span class=\"_ _6\"></span>oup owned 50% o<span class=\"_ _6\"></span>f the shares in Is<span class=\"_ _6\"></span>thor through<span class=\"_ _6\"></span> </span>SalMar'<span class=\"_ _0\"></span>s <span class=\"ws31\">51,02% o<span class=\"_ _6\"></span>wnership in Icelandic Salmon AS. Icelandic Salmon </span>A<span class=\"_ _6\"></span>S owns 100% o<span class=\"_ _6\"></span>f the shares in Arnarlax <span class=\"_ _6\"></span>Ehf<span class=\"_ _0\"></span>, which owns the shar<span class=\"_ _0\"></span>es in<span class=\"_ _1\"></span> Isthor<span class=\"_ _0\"></span>. The Group'<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws90\">holdings prior t<span class=\"_ _0\"></span>o the acquisition date, ar<span class=\"_ _0\"></span>e remeas<span class=\"ws0\">-</span></span></span>ur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _6\"></span>alue at time c<span class=\"_ _0\"></span>ontrol is ob<span class=\"_ _6\"></span>tained, and <span class=\"ws0\">a </span>gain of NOK 90,8 millions is r<span class=\"_ _6\"></span>ecognised as o<span class=\"_ _0\"></span>ther financial items in the pro<span class=\"_ _0\"></span>fit or loss in the period. See Not<span class=\"_ _0\"></span>e 4.5 for more in<span class=\"_ _0\"></span>formation.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-68-6": {
   "value": "NOTE 2.<span class=\"_ _c\"></span>9 <span class=\"_ _1d\"> </span> <span class=\"_\"> </span><span class=\"fsa fc4 ls0\">Net f<span class=\"_ _1\"></span>inancial items</span>Financial items (NOK 1,000):<span class=\"_ _be\"> </span>2022<span class=\"_ _db\"> </span>2021Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est inc<span class=\"_ _6\"></span>ome <span class=\"_ _220\"> </span>28,408<span class=\"_ _72\"> </span>15,192Other ex<span class=\"_ _0\"></span>change differ<span class=\"_ _0\"></span>ences<span class=\"_ _a7\"> </span>0<span class=\"_ _73\"> </span>2,662Change in fair value o<span class=\"_ _6\"></span>f deriva<span class=\"_ _6\"></span>tives<span class=\"_ _13c\"> </span>18,661<span class=\"_ _72\"> </span>18,373Remeasur<span class=\"_ _0\"></span>ement of pr<span class=\"_ _6\"></span>eviously 90,776<span class=\"_ _35\"> </span>0held equity int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est *)Other financial income<span class=\"_ _6b\"> </span>4,251<span class=\"_ _4e\"> </span>418T<span class=\"_ _c\"></span>otal financial inc<span class=\"_ _6\"></span>ome<span class=\"_ _221\"> </span>113,688<span class=\"_ _aa\"> </span>21,453Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est e<span class=\"_ _6\"></span>xpenses<span class=\"_ _1db\"> </span>364,247<span class=\"_ _101\"> </span>184,646Other ex<span class=\"_ _0\"></span>change differ<span class=\"_ _0\"></span>ences<span class=\"_ _12b\"> </span>18,637<span class=\"_ _35\"> </span>0Change in fair value o<span class=\"_ _6\"></span>f deriva<span class=\"_ _6\"></span>tives<span class=\"_ _12b\"> </span>0<span class=\"_ _35\"> </span>0Other financial expenses<span class=\"_ _53\"> </span>1,771<span class=\"_ _72\"> </span>10,904T<span class=\"_ _c\"></span>otal financial e<span class=\"_ _6\"></span>xpenses<span class=\"_ _222\"> </span>20,408<span class=\"_ _aa\"> </span>10,904Net financial items<span class=\"_ _223\"> </span>-242,558<span class=\"_ _da\"> </span>-158,905Included in int<span class=\"_ _0\"></span>erest e<span class=\"_ _0\"></span>xpense is an amount of t<span class=\"_ _6\"></span>otal NOK 20.5 million that r<span class=\"_ _0\"></span>elates t<span class=\"_ _0\"></span>o inter<span class=\"_ _0\"></span>est income fr<span class=\"_ _0\"></span>om the cross-curr<span class=\"_ _6\"></span>ency int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est swap. Corr<span class=\"_ _0\"></span>esponding amount in 2021 was NOK 10.9 million included in<span class=\"_ _6\"></span> int<span class=\"_ _0\"></span>erest inc<span class=\"_ _0\"></span>ome. The principle of rec<span class=\"_ _0\"></span>ognition of the swap was changed from 01.01.2022 t<span class=\"_ _0\"></span>o better r<span class=\"_ _0\"></span>eflect the rela<span class=\"_ _0\"></span>tionship between the swap and the Group'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"ws2f\">int<span class=\"_ _0\"></span>erest e<span class=\"_ _0\"></span>xpenses. In the Consolidat<span class=\"_ _6\"></span>ed sta<span class=\"_ _6\"></span>temen<span class=\"_ _0\"></span>t of </span></span>cash flow f<span class=\"_ _6\"></span>or 2021 the int<span class=\"_ _0\"></span>erest inc<span class=\"_ _0\"></span>ome rela<span class=\"_ _6\"></span>ted t<span class=\"_ _6\"></span>o the cross-curr<span class=\"_ _0\"></span>ency int<span class=\"_ _0\"></span>erest swap was pr<span class=\"_ _0\"></span>esented as in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est r<span class=\"_ _6\"></span>eceived and included in ne<span class=\"_ _6\"></span>t cash flow fr<span class=\"_ _0\"></span>om financing activities.Changes in fair value o<span class=\"_ _6\"></span>f deriva<span class=\"_ _6\"></span>tives thr<span class=\"_ _0\"></span>ough profit or loss r<span class=\"_ _0\"></span>elates t<span class=\"_ _0\"></span>o inefficiency in f<span class=\"_ _6\"></span>orwar<span class=\"_ _6\"></span>d curr<span class=\"_ _6\"></span>ency con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>acts which do qualify for hedge acc<span class=\"_ _6\"></span>ounting. For mor<span class=\"_ _0\"></span>e details see not<span class=\"_ _0\"></span>e 3.9. *) With eff<span class=\"_ _0\"></span>ect from 17 Augus<span class=\"_ _6\"></span>t 2022, the Group acquir<span class=\"_ _0\"></span>ed 50% of the shar<span class=\"_ _6\"></span>es in the smolt facility Isthor in Iceland. Prior to the tr<span class=\"_ _0\"></span>ans<span class=\"ws0\">-</span>action <span class=\"_ _37\"></span>SalMar<span class=\"ws1c\"> Gr<span class=\"_ _6\"></span>oup owned 50% o<span class=\"_ _6\"></span>f the shares in Is<span class=\"_ _6\"></span>thor through<span class=\"_ _6\"></span> </span>SalMar'<span class=\"_ _0\"></span>s <span class=\"ws31\">51,02% o<span class=\"_ _6\"></span>wnership in Icelandic Salmon AS. Icelandic Salmon </span>A<span class=\"_ _6\"></span>S owns 100% o<span class=\"_ _6\"></span>f the shares in Arnarlax <span class=\"_ _6\"></span>Ehf<span class=\"_ _0\"></span>, which owns the shar<span class=\"_ _0\"></span>es in<span class=\"_ _1\"></span> Isthor<span class=\"_ _0\"></span>. The Group'<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws90\">holdings prior t<span class=\"_ _0\"></span>o the acquisition date, ar<span class=\"_ _0\"></span>e remeas<span class=\"ws0\">-</span></span></span>ur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _6\"></span>alue at time c<span class=\"_ _0\"></span>ontrol is ob<span class=\"_ _6\"></span>tained, and <span class=\"ws0\">a </span>gain of NOK 90,8 millions is r<span class=\"_ _6\"></span>ecognised as o<span class=\"_ _0\"></span>ther financial items in the pro<span class=\"_ _0\"></span>fit or loss in the period. See Not<span class=\"_ _0\"></span>e 4.5 for more in<span class=\"_ _0\"></span>formation.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-68-7": {
   "value": "NOTE 2.<span class=\"_ _c\"></span>9 <span class=\"_ _1d\"> </span> <span class=\"_\"> </span><span class=\"fsa fc4 ls0\">Net f<span class=\"_ _1\"></span>inancial items</span>Financial items (NOK 1,000):<span class=\"_ _be\"> </span>2022<span class=\"_ _db\"> </span>2021Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est inc<span class=\"_ _6\"></span>ome <span class=\"_ _220\"> </span>28,408<span class=\"_ _72\"> </span>15,192Other ex<span class=\"_ _0\"></span>change differ<span class=\"_ _0\"></span>ences<span class=\"_ _a7\"> </span>0<span class=\"_ _73\"> </span>2,662Change in fair value o<span class=\"_ _6\"></span>f deriva<span class=\"_ _6\"></span>tives<span class=\"_ _13c\"> </span>18,661<span class=\"_ _72\"> </span>18,373Remeasur<span class=\"_ _0\"></span>ement of pr<span class=\"_ _6\"></span>eviously 90,776<span class=\"_ _35\"> </span>0held equity int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est *)Other financial income<span class=\"_ _6b\"> </span>4,251<span class=\"_ _4e\"> </span>418T<span class=\"_ _c\"></span>otal financial inc<span class=\"_ _6\"></span>ome<span class=\"_ _221\"> </span>113,688<span class=\"_ _aa\"> </span>21,453Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est e<span class=\"_ _6\"></span>xpenses<span class=\"_ _1db\"> </span>364,247<span class=\"_ _101\"> </span>184,646Other ex<span class=\"_ _0\"></span>change differ<span class=\"_ _0\"></span>ences<span class=\"_ _12b\"> </span>18,637<span class=\"_ _35\"> </span>0Change in fair value o<span class=\"_ _6\"></span>f deriva<span class=\"_ _6\"></span>tives<span class=\"_ _12b\"> </span>0<span class=\"_ _35\"> </span>0Other financial expenses<span class=\"_ _53\"> </span>1,771<span class=\"_ _72\"> </span>10,904T<span class=\"_ _c\"></span>otal financial e<span class=\"_ _6\"></span>xpenses<span class=\"_ _222\"> </span>20,408<span class=\"_ _aa\"> </span>10,904Net financial items<span class=\"_ _223\"> </span>-242,558<span class=\"_ _da\"> </span>-158,905Included in int<span class=\"_ _0\"></span>erest e<span class=\"_ _0\"></span>xpense is an amount of t<span class=\"_ _6\"></span>otal NOK 20.5 million that r<span class=\"_ _0\"></span>elates t<span class=\"_ _0\"></span>o inter<span class=\"_ _0\"></span>est income fr<span class=\"_ _0\"></span>om the cross-curr<span class=\"_ _6\"></span>ency int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est swap. Corr<span class=\"_ _0\"></span>esponding amount in 2021 was NOK 10.9 million included in<span class=\"_ _6\"></span> int<span class=\"_ _0\"></span>erest inc<span class=\"_ _0\"></span>ome. The principle of rec<span class=\"_ _0\"></span>ognition of the swap was changed from 01.01.2022 t<span class=\"_ _0\"></span>o better r<span class=\"_ _0\"></span>eflect the rela<span class=\"_ _0\"></span>tionship between the swap and the Group'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"ws2f\">int<span class=\"_ _0\"></span>erest e<span class=\"_ _0\"></span>xpenses. In the Consolidat<span class=\"_ _6\"></span>ed sta<span class=\"_ _6\"></span>temen<span class=\"_ _0\"></span>t of </span></span>cash flow f<span class=\"_ _6\"></span>or 2021 the int<span class=\"_ _0\"></span>erest inc<span class=\"_ _0\"></span>ome rela<span class=\"_ _6\"></span>ted t<span class=\"_ _6\"></span>o the cross-curr<span class=\"_ _0\"></span>ency int<span class=\"_ _0\"></span>erest swap was pr<span class=\"_ _0\"></span>esented as in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est r<span class=\"_ _6\"></span>eceived and included in ne<span class=\"_ _6\"></span>t cash flow fr<span class=\"_ _0\"></span>om financing activities.Changes in fair value o<span class=\"_ _6\"></span>f deriva<span class=\"_ _6\"></span>tives thr<span class=\"_ _0\"></span>ough profit or loss r<span class=\"_ _0\"></span>elates t<span class=\"_ _0\"></span>o inefficiency in f<span class=\"_ _6\"></span>orwar<span class=\"_ _6\"></span>d curr<span class=\"_ _6\"></span>ency con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>acts which do qualify for hedge acc<span class=\"_ _6\"></span>ounting. For mor<span class=\"_ _0\"></span>e details see not<span class=\"_ _0\"></span>e 3.9. *) With eff<span class=\"_ _0\"></span>ect from 17 Augus<span class=\"_ _6\"></span>t 2022, the Group acquir<span class=\"_ _0\"></span>ed 50% of the shar<span class=\"_ _6\"></span>es in the smolt facility Isthor in Iceland. Prior to the tr<span class=\"_ _0\"></span>ans<span class=\"ws0\">-</span>action <span class=\"_ _37\"></span>SalMar<span class=\"ws1c\"> Gr<span class=\"_ _6\"></span>oup owned 50% o<span class=\"_ _6\"></span>f the shares in Is<span class=\"_ _6\"></span>thor through<span class=\"_ _6\"></span> </span>SalMar'<span class=\"_ _0\"></span>s <span class=\"ws31\">51,02% o<span class=\"_ _6\"></span>wnership in Icelandic Salmon AS. Icelandic Salmon </span>A<span class=\"_ _6\"></span>S owns 100% o<span class=\"_ _6\"></span>f the shares in Arnarlax <span class=\"_ _6\"></span>Ehf<span class=\"_ _0\"></span>, which owns the shar<span class=\"_ _0\"></span>es in<span class=\"_ _1\"></span> Isthor<span class=\"_ _0\"></span>. The Group'<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws90\">holdings prior t<span class=\"_ _0\"></span>o the acquisition date, ar<span class=\"_ _0\"></span>e remeas<span class=\"ws0\">-</span></span></span>ur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _6\"></span>alue at time c<span class=\"_ _0\"></span>ontrol is ob<span class=\"_ _6\"></span>tained, and <span class=\"ws0\">a </span>gain of NOK 90,8 millions is r<span class=\"_ _6\"></span>ecognised as o<span class=\"_ _0\"></span>ther financial items in the pro<span class=\"_ _0\"></span>fit or loss in the period. See Not<span class=\"_ _0\"></span>e 4.5 for more in<span class=\"_ _0\"></span>formation.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-70-4": {
   "value": "NOTE 2.10 <span class=\"_ _1d\"> </span> <span class=\"_ _224\"> </span><span class=\"fsa fc4 ls0\">Income tax expense</span>Acc<span class=\"_ _0\"></span>ounting policiesInc<span class=\"_ _6\"></span>ome tax<span class=\"_ _6\"></span>es is comprised o<span class=\"_ _0\"></span>f taxes on the tax<span class=\"_ _0\"></span>able profit f<span class=\"_ _6\"></span>or the year<span class=\"_ _0\"></span>, changes in deferr<span class=\"_ _0\"></span>ed taxes and an<span class=\"_ _0\"></span>y adjustments in prior years' tax<span class=\"_ _6\"></span>es. Inc<span class=\"_ _6\"></span>ome tax r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o items r<span class=\"_ _0\"></span>ecognised in o<span class=\"_ _0\"></span>ther compr<span class=\"_ _6\"></span>ehensive inc<span class=\"_ _6\"></span>ome or in equity are r<span class=\"_ _0\"></span>ecognised in o<span class=\"_ _6\"></span>ther compr<span class=\"_ _0\"></span>ehensive inc<span class=\"_ _6\"></span>ome or dir<span class=\"_ _6\"></span>ectly in equity. T<span class=\"_ _c\"></span>ax payable is calcula<span class=\"_ _6\"></span>ted using the nominal tax r<span class=\"_ _0\"></span>ate f<span class=\"_ _6\"></span>or the r<span class=\"_ _6\"></span>elev<span class=\"_ _6\"></span>ant tax jurisdiction at the end o<span class=\"_ _6\"></span>f the r<span class=\"_ _6\"></span>eporting period.Def<span class=\"_ _0\"></span>erred tax is calcula<span class=\"_ _6\"></span>ted on the b<span class=\"_ _6\"></span>asis of t<span class=\"_ _6\"></span>empor<span class=\"_ _6\"></span>ary diff<span class=\"_ _6\"></span>erences<span class=\"_ _6\"></span> between acc<span class=\"_ _0\"></span>ounting and tax<span class=\"_ _6\"></span>ation v<span class=\"_ _6\"></span>alues at the close o<span class=\"_ _6\"></span>f the accoun<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span><span class=\"ls0 ws0\">-</span>ing year<span class=\"_ _0\"></span>. Deferr<span class=\"_ _0\"></span>ed tax assets arise fr<span class=\"_ _6\"></span>om tempor<span class=\"_ _0\"></span>ary differ<span class=\"_ _6\"></span>ences that give rise t<span class=\"_ _6\"></span>o futur<span class=\"_ _6\"></span>e tax deductions. Def<span class=\"_ _0\"></span>erred tax assets ar<span class=\"_ _0\"></span>e rec<span class=\"_ _6\"></span>ognised to the e<span class=\"_ _0\"></span>xtent tha<span class=\"_ _6\"></span>t it is probable tha<span class=\"_ _0\"></span>t <span class=\"ws3c\">a </span>tax<span class=\"_ _0\"></span>able profit will arise, agains<span class=\"_ _6\"></span>t which the deductible tempor<span class=\"_ _0\"></span>ary differ<span class=\"_ _0\"></span>ences, and the carry forwar<span class=\"_ _6\"></span>d of unused tax cr<span class=\"_ _6\"></span>edits and unused tax losses, can be utilised.T<span class=\"_ _c\"></span>ax increasing and tax decr<span class=\"_ _0\"></span>easing tempor<span class=\"_ _6\"></span>ary differ<span class=\"_ _0\"></span>ences are o<span class=\"_ _6\"></span>ffse<span class=\"_ _6\"></span>t against each o<span class=\"_ _6\"></span>ther to the e<span class=\"_ _0\"></span>xtent tha<span class=\"_ _0\"></span>t the taxes can be ne<span class=\"_ _6\"></span>t settled within one tax r<span class=\"_ _6\"></span>egime.NOK 1,000T<span class=\"_ _c\"></span>ax expense in the pro<span class=\"_ _6\"></span>fit or loss: <span class=\"_ _225\"> </span>2022<span class=\"_ _1cf\"> </span>2021T<span class=\"_ _c\"></span>ax payable<span class=\"_ _226\"> </span>2,589,042<span class=\"_ _bd\"> </span>531,569Change in def<span class=\"_ _0\"></span>erred tax<span class=\"_ _128\"> </span>-1,670,885<span class=\"_ _bd\"> </span>167,023T<span class=\"_ _c\"></span>ax payable abroad<span class=\"_ _227\"> </span>31,266<span class=\"_ _62\"> </span>21,322Adjus<span class=\"_ _6\"></span>tment f<span class=\"_ _6\"></span>or  tax of prior periods<span class=\"_ _228\"> </span>4,573<span class=\"_ _b9\"> </span>-1,092T<span class=\"_ _c\"></span>ax on ordinary pro<span class=\"_ _6\"></span>fit<span class=\"_ _229\"> </span>953,996<span class=\"_ _d9\"> </span>718,822T<span class=\"_ _c\"></span>ax payable in the balance sheet <span class=\"_ _209\"> </span>2022 <span class=\"_ _a0\"> </span>2021 T<span class=\"_ _c\"></span>ax payable for the y<span class=\"_ _6\"></span>ear - Norway<span class=\"_ _127\"> </span>2,589,049<span class=\"_ _22a\"> </span>530,623T<span class=\"_ _c\"></span>ax payable for the y<span class=\"_ _6\"></span>ear - abroad<span class=\"_ _21b\"> </span>23,520<span class=\"_ _62\"> </span>12,685T<span class=\"_ _c\"></span>ax payable in the balance sheet<span class=\"_ _20d\"> </span>2,612,569<span class=\"_ _1c\"> </span>543,307Break<span class=\"_ _0\"></span>down of tempor<span class=\"_ _6\"></span>ary differ<span class=\"_ _6\"></span>ences <span class=\"_ _1a1\"> </span>2022 <span class=\"_ _a0\"> </span>2021 Non-curren<span class=\"_ _0\"></span>t assets<span class=\"_ _22b\"> </span>7,877,218<span class=\"_ _69\"> </span>4,673,632Inve<span class=\"_ _1\"></span>ntor<span class=\"_ _1\"></span>y<span class=\"_ _22c\"> </span><span class=\"ls0 ws0\">1,797,767<span class=\"_ _69\"> </span>6,612,365</span>Receiv<span class=\"_ _6\"></span>ables<span class=\"_ _22d\"> </span>-7,483<span class=\"_ _b9\"> </span>-9,024Deriva<span class=\"_ _6\"></span>tives<span class=\"_ _22e\"> </span>319,960<span class=\"_ _62\"> </span>38,453Pro<span class=\"_ _6\"></span>vision onerous c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _22f\"> </span>-104,799<span class=\"_ _a4\"> </span>-203,040Other<span class=\"_ _230\"> </span>-202,197<span class=\"_ _a4\"> </span>-153,099T<span class=\"_ _c\"></span>ax losses carried forwar<span class=\"_ _0\"></span>d<span class=\"_ _231\"> </span>-796,803<span class=\"_ _a4\"> </span>-596,577T<span class=\"_ _c\"></span>otal tempor<span class=\"_ _6\"></span>ary differ<span class=\"_ _6\"></span>ences<span class=\"_ _1a2\"> </span>8,883,663<span class=\"_ _c4\"> </span>10,362,709T<span class=\"_ _c\"></span>otal tempor<span class=\"_ _0\"></span>ary differ<span class=\"_ _6\"></span>ences in Norway<span class=\"_ _232\"> </span>7,553,552<span class=\"_ _69\"> </span>9,307,368T<span class=\"_ _c\"></span>otal tempor<span class=\"_ _0\"></span>ary differ<span class=\"_ _6\"></span>ences abroad<span class=\"_ _233\"> </span>1,330,111<span class=\"_ _69\"> </span>1,055,341T<span class=\"_ _c\"></span>otal tempor<span class=\"_ _6\"></span>ary differ<span class=\"_ _6\"></span>ences<span class=\"_ _1a2\"> </span>8,883,663<span class=\"_ _c4\"> </span>10,362,709Def<span class=\"_ _0\"></span>erred tax liabilities (+) / tax assets (-)<span class=\"_ _177\"> </span>1,927,804<span class=\"_ _69\"> </span>2,258,689T<span class=\"_ _c\"></span>ax ra<span class=\"_ _6\"></span>te used t<span class=\"_ _6\"></span>o calculat<span class=\"_ _6\"></span>e def<span class=\"_ _0\"></span>erred tax in Norway<span class=\"_ _234\"> </span>22%<span class=\"_ _2c\"> </span>22%T<span class=\"_ _c\"></span>ax ra<span class=\"_ _6\"></span>te used t<span class=\"_ _6\"></span>o calculat<span class=\"_ _6\"></span>e def<span class=\"_ _0\"></span>erred tax abr<span class=\"_ _6\"></span>oad<span class=\"_ _235\"> </span>20%<span class=\"_ _2c\"> </span>20%T<span class=\"_ _c\"></span>ax losses carried forwar<span class=\"_ _0\"></span>d are mainly r<span class=\"_ _6\"></span>elat<span class=\"_ _0\"></span>ed to the companies in the subgroup <span class=\"_ _0\"></span>SalMar<span class=\"ws7c\"> Aker Ocean and o<span class=\"_ _6\"></span>ther Norwegian group c<span class=\"_ _0\"></span>ompanies </span>not includ<span class=\"_ _6\"></span>ed in tax groups. The loss car<span class=\"_ _6\"></span>ry forwar<span class=\"_ _0\"></span>d are e<span class=\"_ _0\"></span>xpected to be deducted fr<span class=\"_ _0\"></span>om taxable inc<span class=\"_ _6\"></span>ome in the future. In assessing the<span class=\"_ _6\"></span> r<span class=\"_ _6\"></span>eco<span class=\"_ _6\"></span>ver<span class=\"_ _0\"></span>ability of tax assets the Gr<span class=\"_ _0\"></span>oup relies on the same for<span class=\"_ _0\"></span>ecast assumptions used else<span class=\"_ _6\"></span>where in the financial s<span class=\"_ _6\"></span>tat<span class=\"_ _0\"></span>ements and in other management r<span class=\"_ _0\"></span>eports.NOK 1,000Change in carrying amount o<span class=\"_ _6\"></span>f net de<span class=\"_ _0\"></span>ferred tax: <span class=\"_ _236\"> </span>2022 <span class=\"_ _a0\"> </span>2021 Def<span class=\"_ _0\"></span>erred tax liability at 1 January<span class=\"_ _237\"> </span>2,258,689<span class=\"_ _69\"> </span>1,828,109Def<span class=\"_ _0\"></span>erred tax liability associat<span class=\"_ _0\"></span>ed with acquisitions<span class=\"_ _238\"> </span>2,222,092<span class=\"_ _22a\"> </span>305,755Def<span class=\"_ _0\"></span>erred tax liability associat<span class=\"_ _0\"></span>ed discontinued oper<span class=\"_ _0\"></span>ations<span class=\"_ _239\"> </span>-939,965<span class=\"_ _7c\"> </span>0Change in def<span class=\"_ _0\"></span>erred tax liability<span class=\"_ _155\"> </span>-1,670,885<span class=\"_ _22a\"> </span>167,023Def<span class=\"_ _0\"></span>erred tax liability associat<span class=\"_ _0\"></span>ed with equity transactions<span class=\"_ _197\"> </span>2,771<span class=\"_ _b9\"> </span>-7,113Def<span class=\"_ _0\"></span>erred tax liability on items r<span class=\"_ _0\"></span>ecognised in OCI<span class=\"_ _23a\"> </span>49,085<span class=\"_ _5b\"> </span>-21,030Def<span class=\"_ _0\"></span>erred tax r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to disposal o<span class=\"_ _6\"></span>f group c<span class=\"_ _0\"></span>ompanies<span class=\"_ _23b\"> </span>0<span class=\"_ _23c\"> </span>-3,105T<span class=\"_ _0\"></span>ranslation diff<span class=\"_ _0\"></span>erences<span class=\"_ _23d\"> </span>6,017<span class=\"_ _5b\"> </span>-10,950Def<span class=\"_ _6\"></span>erred tax liability a<span class=\"_ _0\"></span>t 31 December<span class=\"_ _23e\"> </span>1,927,804<span class=\"_ _60\"> </span>2,258,689T<span class=\"_ _c\"></span>ax reconcilia<span class=\"_ _0\"></span>tion: <span class=\"_ _23f\"> </span>2022 <span class=\"_ _a0\"> </span>2021 Pro<span class=\"_ _6\"></span>fit bef<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>e tax<span class=\"_ _240\"> </span>4,562,032<span class=\"_ _69\"> </span>3,386,942T<span class=\"_ _c\"></span>ax calculated a<span class=\"_ _0\"></span>t nominal tax rat<span class=\"_ _0\"></span>e (22%)<span class=\"_ _177\"> </span>1,003,647<span class=\"_ _22a\"> </span>745,127Differ<span class=\"_ _0\"></span>ence in overseas tax r<span class=\"_ _0\"></span>ates<span class=\"_ _241\"> </span>-10,888<span class=\"_ _b9\"> </span>-6,014Permanen<span class=\"_ _6\"></span>t diff<span class=\"_ _6\"></span>erences (22%)<span class=\"_ _242\"> </span>-74,602<span class=\"_ _5b\"> </span>-39,674T<span class=\"_ _c\"></span>ax paid abroad<span class=\"_ _243\"> </span>31,266<span class=\"_ _62\"> </span>21,322Withholding tax<span class=\"_ _244\"> </span>0<span class=\"_ _80\"> </span>-847Adjus<span class=\"_ _6\"></span>tment o<span class=\"_ _6\"></span>f income tax fr<span class=\"_ _0\"></span>om previous y<span class=\"_ _6\"></span>ears<span class=\"_ _245\"> </span>4,573<span class=\"_ _b9\"> </span>-1,092Calculated tax e<span class=\"_ _0\"></span>xpense<span class=\"_ _16e\"> </span>953,995<span class=\"_ _d9\"> </span>718,822Effectiv<span class=\"_ _0\"></span>e tax rat<span class=\"_ _0\"></span>e<span class=\"_ _246\"> </span>20.9 %<span class=\"_ _ba\"> </span>21.2 %Permanen<span class=\"_ _6\"></span>t differ<span class=\"_ _0\"></span>ences apply to the following: <span class=\"_ _165\"> </span>2022 <span class=\"_ _a0\"> </span>2021 Share-based pa<span class=\"_ _0\"></span>yment, expensed<span class=\"_ _247\"> </span>12,019<span class=\"_ _62\"> </span>12,156Share-based pa<span class=\"_ _0\"></span>yment, released<span class=\"_ _1ed\"> </span>-8,688<span class=\"_ _61\"> </span>-17,918Gov<span class=\"_ _6\"></span>ernment gr<span class=\"_ _0\"></span>ants<span class=\"_ _248\"> </span>3,984<span class=\"_ _b9\"> </span>-3,470Share o<span class=\"_ _0\"></span>f profit/loss fr<span class=\"_ _6\"></span>om associat<span class=\"_ _0\"></span>es<span class=\"_ _249\"> </span>-14,615<span class=\"_ _5b\"> </span>-20,853Gain from disposal o<span class=\"_ _6\"></span>f group c<span class=\"_ _0\"></span>ompanies and other inv<span class=\"_ _0\"></span>estments<span class=\"_ _24a\"> </span>0<span class=\"_ _23c\"> </span>-4,423Non-taxable inc<span class=\"_ _0\"></span>ome from br<span class=\"_ _6\"></span>anch office<span class=\"_ _233\"> </span>-4,425<span class=\"_ _b9\"> </span>-6,163Acquisition-r<span class=\"_ _0\"></span>elated c<span class=\"_ _0\"></span>osts<span class=\"_ _24b\"> </span>-18,098<span class=\"_ _7c\"> </span>0Other<span class=\"_ _24c\"> </span>-44,778<span class=\"_ _64\"> </span>997T<span class=\"_ _c\"></span>otal<span class=\"_ _24c\"> </span>-74,602<span class=\"_ _70\"> </span>-39,674",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-70-5": {
   "value": "NOTE 2.10 <span class=\"_ _1d\"> </span> <span class=\"_ _224\"> </span><span class=\"fsa fc4 ls0\">Income tax expense</span>Acc<span class=\"_ _0\"></span>ounting policiesInc<span class=\"_ _6\"></span>ome tax<span class=\"_ _6\"></span>es is comprised o<span class=\"_ _0\"></span>f taxes on the tax<span class=\"_ _0\"></span>able profit f<span class=\"_ _6\"></span>or the year<span class=\"_ _0\"></span>, changes in deferr<span class=\"_ _0\"></span>ed taxes and an<span class=\"_ _0\"></span>y adjustments in prior years' tax<span class=\"_ _6\"></span>es. Inc<span class=\"_ _6\"></span>ome tax r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o items r<span class=\"_ _0\"></span>ecognised in o<span class=\"_ _0\"></span>ther compr<span class=\"_ _6\"></span>ehensive inc<span class=\"_ _6\"></span>ome or in equity are r<span class=\"_ _0\"></span>ecognised in o<span class=\"_ _6\"></span>ther compr<span class=\"_ _0\"></span>ehensive inc<span class=\"_ _6\"></span>ome or dir<span class=\"_ _6\"></span>ectly in equity. T<span class=\"_ _c\"></span>ax payable is calcula<span class=\"_ _6\"></span>ted using the nominal tax r<span class=\"_ _0\"></span>ate f<span class=\"_ _6\"></span>or the r<span class=\"_ _6\"></span>elev<span class=\"_ _6\"></span>ant tax jurisdiction at the end o<span class=\"_ _6\"></span>f the r<span class=\"_ _6\"></span>eporting period.Def<span class=\"_ _0\"></span>erred tax is calcula<span class=\"_ _6\"></span>ted on the b<span class=\"_ _6\"></span>asis of t<span class=\"_ _6\"></span>empor<span class=\"_ _6\"></span>ary diff<span class=\"_ _6\"></span>erences<span class=\"_ _6\"></span> between acc<span class=\"_ _0\"></span>ounting and tax<span class=\"_ _6\"></span>ation v<span class=\"_ _6\"></span>alues at the close o<span class=\"_ _6\"></span>f the accoun<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span><span class=\"ls0 ws0\">-</span>ing year<span class=\"_ _0\"></span>. Deferr<span class=\"_ _0\"></span>ed tax assets arise fr<span class=\"_ _6\"></span>om tempor<span class=\"_ _0\"></span>ary differ<span class=\"_ _6\"></span>ences that give rise t<span class=\"_ _6\"></span>o futur<span class=\"_ _6\"></span>e tax deductions. Def<span class=\"_ _0\"></span>erred tax assets ar<span class=\"_ _0\"></span>e rec<span class=\"_ _6\"></span>ognised to the e<span class=\"_ _0\"></span>xtent tha<span class=\"_ _6\"></span>t it is probable tha<span class=\"_ _0\"></span>t <span class=\"ws3c\">a </span>tax<span class=\"_ _0\"></span>able profit will arise, agains<span class=\"_ _6\"></span>t which the deductible tempor<span class=\"_ _0\"></span>ary differ<span class=\"_ _0\"></span>ences, and the carry forwar<span class=\"_ _6\"></span>d of unused tax cr<span class=\"_ _6\"></span>edits and unused tax losses, can be utilised.T<span class=\"_ _c\"></span>ax increasing and tax decr<span class=\"_ _0\"></span>easing tempor<span class=\"_ _6\"></span>ary differ<span class=\"_ _0\"></span>ences are o<span class=\"_ _6\"></span>ffse<span class=\"_ _6\"></span>t against each o<span class=\"_ _6\"></span>ther to the e<span class=\"_ _0\"></span>xtent tha<span class=\"_ _0\"></span>t the taxes can be ne<span class=\"_ _6\"></span>t settled within one tax r<span class=\"_ _6\"></span>egime.NOK 1,000T<span class=\"_ _c\"></span>ax expense in the pro<span class=\"_ _6\"></span>fit or loss: <span class=\"_ _225\"> </span>2022<span class=\"_ _1cf\"> </span>2021T<span class=\"_ _c\"></span>ax payable<span class=\"_ _226\"> </span>2,589,042<span class=\"_ _bd\"> </span>531,569Change in def<span class=\"_ _0\"></span>erred tax<span class=\"_ _128\"> </span>-1,670,885<span class=\"_ _bd\"> </span>167,023T<span class=\"_ _c\"></span>ax payable abroad<span class=\"_ _227\"> </span>31,266<span class=\"_ _62\"> </span>21,322Adjus<span class=\"_ _6\"></span>tment f<span class=\"_ _6\"></span>or  tax of prior periods<span class=\"_ _228\"> </span>4,573<span class=\"_ _b9\"> </span>-1,092T<span class=\"_ _c\"></span>ax on ordinary pro<span class=\"_ _6\"></span>fit<span class=\"_ _229\"> </span>953,996<span class=\"_ _d9\"> </span>718,822T<span class=\"_ _c\"></span>ax payable in the balance sheet <span class=\"_ _209\"> </span>2022 <span class=\"_ _a0\"> </span>2021 T<span class=\"_ _c\"></span>ax payable for the y<span class=\"_ _6\"></span>ear - Norway<span class=\"_ _127\"> </span>2,589,049<span class=\"_ _22a\"> </span>530,623T<span class=\"_ _c\"></span>ax payable for the y<span class=\"_ _6\"></span>ear - abroad<span class=\"_ _21b\"> </span>23,520<span class=\"_ _62\"> </span>12,685T<span class=\"_ _c\"></span>ax payable in the balance sheet<span class=\"_ _20d\"> </span>2,612,569<span class=\"_ _1c\"> </span>543,307Break<span class=\"_ _0\"></span>down of tempor<span class=\"_ _6\"></span>ary differ<span class=\"_ _6\"></span>ences <span class=\"_ _1a1\"> </span>2022 <span class=\"_ _a0\"> </span>2021 Non-curren<span class=\"_ _0\"></span>t assets<span class=\"_ _22b\"> </span>7,877,218<span class=\"_ _69\"> </span>4,673,632Inve<span class=\"_ _1\"></span>ntor<span class=\"_ _1\"></span>y<span class=\"_ _22c\"> </span><span class=\"ls0 ws0\">1,797,767<span class=\"_ _69\"> </span>6,612,365</span>Receiv<span class=\"_ _6\"></span>ables<span class=\"_ _22d\"> </span>-7,483<span class=\"_ _b9\"> </span>-9,024Deriva<span class=\"_ _6\"></span>tives<span class=\"_ _22e\"> </span>319,960<span class=\"_ _62\"> </span>38,453Pro<span class=\"_ _6\"></span>vision onerous c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _22f\"> </span>-104,799<span class=\"_ _a4\"> </span>-203,040Other<span class=\"_ _230\"> </span>-202,197<span class=\"_ _a4\"> </span>-153,099T<span class=\"_ _c\"></span>ax losses carried forwar<span class=\"_ _0\"></span>d<span class=\"_ _231\"> </span>-796,803<span class=\"_ _a4\"> </span>-596,577T<span class=\"_ _c\"></span>otal tempor<span class=\"_ _6\"></span>ary differ<span class=\"_ _6\"></span>ences<span class=\"_ _1a2\"> </span>8,883,663<span class=\"_ _c4\"> </span>10,362,709T<span class=\"_ _c\"></span>otal tempor<span class=\"_ _0\"></span>ary differ<span class=\"_ _6\"></span>ences in Norway<span class=\"_ _232\"> </span>7,553,552<span class=\"_ _69\"> </span>9,307,368T<span class=\"_ _c\"></span>otal tempor<span class=\"_ _0\"></span>ary differ<span class=\"_ _6\"></span>ences abroad<span class=\"_ _233\"> </span>1,330,111<span class=\"_ _69\"> </span>1,055,341T<span class=\"_ _c\"></span>otal tempor<span class=\"_ _6\"></span>ary differ<span class=\"_ _6\"></span>ences<span class=\"_ _1a2\"> </span>8,883,663<span class=\"_ _c4\"> </span>10,362,709Def<span class=\"_ _0\"></span>erred tax liabilities (+) / tax assets (-)<span class=\"_ _177\"> </span>1,927,804<span class=\"_ _69\"> </span>2,258,689T<span class=\"_ _c\"></span>ax ra<span class=\"_ _6\"></span>te used t<span class=\"_ _6\"></span>o calculat<span class=\"_ _6\"></span>e def<span class=\"_ _0\"></span>erred tax in Norway<span class=\"_ _234\"> </span>22%<span class=\"_ _2c\"> </span>22%T<span class=\"_ _c\"></span>ax ra<span class=\"_ _6\"></span>te used t<span class=\"_ _6\"></span>o calculat<span class=\"_ _6\"></span>e def<span class=\"_ _0\"></span>erred tax abr<span class=\"_ _6\"></span>oad<span class=\"_ _235\"> </span>20%<span class=\"_ _2c\"> </span>20%T<span class=\"_ _c\"></span>ax losses carried forwar<span class=\"_ _0\"></span>d are mainly r<span class=\"_ _6\"></span>elat<span class=\"_ _0\"></span>ed to the companies in the subgroup <span class=\"_ _0\"></span>SalMar<span class=\"ws7c\"> Aker Ocean and o<span class=\"_ _6\"></span>ther Norwegian group c<span class=\"_ _0\"></span>ompanies </span>not includ<span class=\"_ _6\"></span>ed in tax groups. The loss car<span class=\"_ _6\"></span>ry forwar<span class=\"_ _0\"></span>d are e<span class=\"_ _0\"></span>xpected to be deducted fr<span class=\"_ _0\"></span>om taxable inc<span class=\"_ _6\"></span>ome in the future. In assessing the<span class=\"_ _6\"></span> r<span class=\"_ _6\"></span>eco<span class=\"_ _6\"></span>ver<span class=\"_ _0\"></span>ability of tax assets the Gr<span class=\"_ _0\"></span>oup relies on the same for<span class=\"_ _0\"></span>ecast assumptions used else<span class=\"_ _6\"></span>where in the financial s<span class=\"_ _6\"></span>tat<span class=\"_ _0\"></span>ements and in other management r<span class=\"_ _0\"></span>eports.NOK 1,000Change in carrying amount o<span class=\"_ _6\"></span>f net de<span class=\"_ _0\"></span>ferred tax: <span class=\"_ _236\"> </span>2022 <span class=\"_ _a0\"> </span>2021 Def<span class=\"_ _0\"></span>erred tax liability at 1 January<span class=\"_ _237\"> </span>2,258,689<span class=\"_ _69\"> </span>1,828,109Def<span class=\"_ _0\"></span>erred tax liability associat<span class=\"_ _0\"></span>ed with acquisitions<span class=\"_ _238\"> </span>2,222,092<span class=\"_ _22a\"> </span>305,755Def<span class=\"_ _0\"></span>erred tax liability associat<span class=\"_ _0\"></span>ed discontinued oper<span class=\"_ _0\"></span>ations<span class=\"_ _239\"> </span>-939,965<span class=\"_ _7c\"> </span>0Change in def<span class=\"_ _0\"></span>erred tax liability<span class=\"_ _155\"> </span>-1,670,885<span class=\"_ _22a\"> </span>167,023Def<span class=\"_ _0\"></span>erred tax liability associat<span class=\"_ _0\"></span>ed with equity transactions<span class=\"_ _197\"> </span>2,771<span class=\"_ _b9\"> </span>-7,113Def<span class=\"_ _0\"></span>erred tax liability on items r<span class=\"_ _0\"></span>ecognised in OCI<span class=\"_ _23a\"> </span>49,085<span class=\"_ _5b\"> </span>-21,030Def<span class=\"_ _0\"></span>erred tax r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to disposal o<span class=\"_ _6\"></span>f group c<span class=\"_ _0\"></span>ompanies<span class=\"_ _23b\"> </span>0<span class=\"_ _23c\"> </span>-3,105T<span class=\"_ _0\"></span>ranslation diff<span class=\"_ _0\"></span>erences<span class=\"_ _23d\"> </span>6,017<span class=\"_ _5b\"> </span>-10,950Def<span class=\"_ _6\"></span>erred tax liability a<span class=\"_ _0\"></span>t 31 December<span class=\"_ _23e\"> </span>1,927,804<span class=\"_ _60\"> </span>2,258,689T<span class=\"_ _c\"></span>ax reconcilia<span class=\"_ _0\"></span>tion: <span class=\"_ _23f\"> </span>2022 <span class=\"_ _a0\"> </span>2021 Pro<span class=\"_ _6\"></span>fit bef<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>e tax<span class=\"_ _240\"> </span>4,562,032<span class=\"_ _69\"> </span>3,386,942T<span class=\"_ _c\"></span>ax calculated a<span class=\"_ _0\"></span>t nominal tax rat<span class=\"_ _0\"></span>e (22%)<span class=\"_ _177\"> </span>1,003,647<span class=\"_ _22a\"> </span>745,127Differ<span class=\"_ _0\"></span>ence in overseas tax r<span class=\"_ _0\"></span>ates<span class=\"_ _241\"> </span>-10,888<span class=\"_ _b9\"> </span>-6,014Permanen<span class=\"_ _6\"></span>t diff<span class=\"_ _6\"></span>erences (22%)<span class=\"_ _242\"> </span>-74,602<span class=\"_ _5b\"> </span>-39,674T<span class=\"_ _c\"></span>ax paid abroad<span class=\"_ _243\"> </span>31,266<span class=\"_ _62\"> </span>21,322Withholding tax<span class=\"_ _244\"> </span>0<span class=\"_ _80\"> </span>-847Adjus<span class=\"_ _6\"></span>tment o<span class=\"_ _6\"></span>f income tax fr<span class=\"_ _0\"></span>om previous y<span class=\"_ _6\"></span>ears<span class=\"_ _245\"> </span>4,573<span class=\"_ _b9\"> </span>-1,092Calculated tax e<span class=\"_ _0\"></span>xpense<span class=\"_ _16e\"> </span>953,995<span class=\"_ _d9\"> </span>718,822Effectiv<span class=\"_ _0\"></span>e tax rat<span class=\"_ _0\"></span>e<span class=\"_ _246\"> </span>20.9 %<span class=\"_ _ba\"> </span>21.2 %Permanen<span class=\"_ _6\"></span>t differ<span class=\"_ _0\"></span>ences apply to the following: <span class=\"_ _165\"> </span>2022 <span class=\"_ _a0\"> </span>2021 Share-based pa<span class=\"_ _0\"></span>yment, expensed<span class=\"_ _247\"> </span>12,019<span class=\"_ _62\"> </span>12,156Share-based pa<span class=\"_ _0\"></span>yment, released<span class=\"_ _1ed\"> </span>-8,688<span class=\"_ _61\"> </span>-17,918Gov<span class=\"_ _6\"></span>ernment gr<span class=\"_ _0\"></span>ants<span class=\"_ _248\"> </span>3,984<span class=\"_ _b9\"> </span>-3,470Share o<span class=\"_ _0\"></span>f profit/loss fr<span class=\"_ _6\"></span>om associat<span class=\"_ _0\"></span>es<span class=\"_ _249\"> </span>-14,615<span class=\"_ _5b\"> </span>-20,853Gain from disposal o<span class=\"_ _6\"></span>f group c<span class=\"_ _0\"></span>ompanies and other inv<span class=\"_ _0\"></span>estments<span class=\"_ _24a\"> </span>0<span class=\"_ _23c\"> </span>-4,423Non-taxable inc<span class=\"_ _0\"></span>ome from br<span class=\"_ _6\"></span>anch office<span class=\"_ _233\"> </span>-4,425<span class=\"_ _b9\"> </span>-6,163Acquisition-r<span class=\"_ _0\"></span>elated c<span class=\"_ _0\"></span>osts<span class=\"_ _24b\"> </span>-18,098<span class=\"_ _7c\"> </span>0Other<span class=\"_ _24c\"> </span>-44,778<span class=\"_ _64\"> </span>997T<span class=\"_ _c\"></span>otal<span class=\"_ _24c\"> </span>-74,602<span class=\"_ _70\"> </span>-39,674",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-70-6": {
   "value": "NOTE 2.10 <span class=\"_ _1d\"> </span> <span class=\"_ _224\"> </span><span class=\"fsa fc4 ls0\">Income tax expense</span>Acc<span class=\"_ _0\"></span>ounting policiesInc<span class=\"_ _6\"></span>ome tax<span class=\"_ _6\"></span>es is comprised o<span class=\"_ _0\"></span>f taxes on the tax<span class=\"_ _0\"></span>able profit f<span class=\"_ _6\"></span>or the year<span class=\"_ _0\"></span>, changes in deferr<span class=\"_ _0\"></span>ed taxes and an<span class=\"_ _0\"></span>y adjustments in prior years' tax<span class=\"_ _6\"></span>es. Inc<span class=\"_ _6\"></span>ome tax r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o items r<span class=\"_ _0\"></span>ecognised in o<span class=\"_ _0\"></span>ther compr<span class=\"_ _6\"></span>ehensive inc<span class=\"_ _6\"></span>ome or in equity are r<span class=\"_ _0\"></span>ecognised in o<span class=\"_ _6\"></span>ther compr<span class=\"_ _0\"></span>ehensive inc<span class=\"_ _6\"></span>ome or dir<span class=\"_ _6\"></span>ectly in equity. T<span class=\"_ _c\"></span>ax payable is calcula<span class=\"_ _6\"></span>ted using the nominal tax r<span class=\"_ _0\"></span>ate f<span class=\"_ _6\"></span>or the r<span class=\"_ _6\"></span>elev<span class=\"_ _6\"></span>ant tax jurisdiction at the end o<span class=\"_ _6\"></span>f the r<span class=\"_ _6\"></span>eporting period.Def<span class=\"_ _0\"></span>erred tax is calcula<span class=\"_ _6\"></span>ted on the b<span class=\"_ _6\"></span>asis of t<span class=\"_ _6\"></span>empor<span class=\"_ _6\"></span>ary diff<span class=\"_ _6\"></span>erences<span class=\"_ _6\"></span> between acc<span class=\"_ _0\"></span>ounting and tax<span class=\"_ _6\"></span>ation v<span class=\"_ _6\"></span>alues at the close o<span class=\"_ _6\"></span>f the accoun<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span><span class=\"ls0 ws0\">-</span>ing year<span class=\"_ _0\"></span>. Deferr<span class=\"_ _0\"></span>ed tax assets arise fr<span class=\"_ _6\"></span>om tempor<span class=\"_ _0\"></span>ary differ<span class=\"_ _6\"></span>ences that give rise t<span class=\"_ _6\"></span>o futur<span class=\"_ _6\"></span>e tax deductions. Def<span class=\"_ _0\"></span>erred tax assets ar<span class=\"_ _0\"></span>e rec<span class=\"_ _6\"></span>ognised to the e<span class=\"_ _0\"></span>xtent tha<span class=\"_ _6\"></span>t it is probable tha<span class=\"_ _0\"></span>t <span class=\"ws3c\">a </span>tax<span class=\"_ _0\"></span>able profit will arise, agains<span class=\"_ _6\"></span>t which the deductible tempor<span class=\"_ _0\"></span>ary differ<span class=\"_ _0\"></span>ences, and the carry forwar<span class=\"_ _6\"></span>d of unused tax cr<span class=\"_ _6\"></span>edits and unused tax losses, can be utilised.T<span class=\"_ _c\"></span>ax increasing and tax decr<span class=\"_ _0\"></span>easing tempor<span class=\"_ _6\"></span>ary differ<span class=\"_ _0\"></span>ences are o<span class=\"_ _6\"></span>ffse<span class=\"_ _6\"></span>t against each o<span class=\"_ _6\"></span>ther to the e<span class=\"_ _0\"></span>xtent tha<span class=\"_ _0\"></span>t the taxes can be ne<span class=\"_ _6\"></span>t settled within one tax r<span class=\"_ _6\"></span>egime.NOK 1,000T<span class=\"_ _c\"></span>ax expense in the pro<span class=\"_ _6\"></span>fit or loss: <span class=\"_ _225\"> </span>2022<span class=\"_ _1cf\"> </span>2021T<span class=\"_ _c\"></span>ax payable<span class=\"_ _226\"> </span>2,589,042<span class=\"_ _bd\"> </span>531,569Change in def<span class=\"_ _0\"></span>erred tax<span class=\"_ _128\"> </span>-1,670,885<span class=\"_ _bd\"> </span>167,023T<span class=\"_ _c\"></span>ax payable abroad<span class=\"_ _227\"> </span>31,266<span class=\"_ _62\"> </span>21,322Adjus<span class=\"_ _6\"></span>tment f<span class=\"_ _6\"></span>or  tax of prior periods<span class=\"_ _228\"> </span>4,573<span class=\"_ _b9\"> </span>-1,092T<span class=\"_ _c\"></span>ax on ordinary pro<span class=\"_ _6\"></span>fit<span class=\"_ _229\"> </span>953,996<span class=\"_ _d9\"> </span>718,822T<span class=\"_ _c\"></span>ax payable in the balance sheet <span class=\"_ _209\"> </span>2022 <span class=\"_ _a0\"> </span>2021 T<span class=\"_ _c\"></span>ax payable for the y<span class=\"_ _6\"></span>ear - Norway<span class=\"_ _127\"> </span>2,589,049<span class=\"_ _22a\"> </span>530,623T<span class=\"_ _c\"></span>ax payable for the y<span class=\"_ _6\"></span>ear - abroad<span class=\"_ _21b\"> </span>23,520<span class=\"_ _62\"> </span>12,685T<span class=\"_ _c\"></span>ax payable in the balance sheet<span class=\"_ _20d\"> </span>2,612,569<span class=\"_ _1c\"> </span>543,307Break<span class=\"_ _0\"></span>down of tempor<span class=\"_ _6\"></span>ary differ<span class=\"_ _6\"></span>ences <span class=\"_ _1a1\"> </span>2022 <span class=\"_ _a0\"> </span>2021 Non-curren<span class=\"_ _0\"></span>t assets<span class=\"_ _22b\"> </span>7,877,218<span class=\"_ _69\"> </span>4,673,632Inve<span class=\"_ _1\"></span>ntor<span class=\"_ _1\"></span>y<span class=\"_ _22c\"> </span><span class=\"ls0 ws0\">1,797,767<span class=\"_ _69\"> </span>6,612,365</span>Receiv<span class=\"_ _6\"></span>ables<span class=\"_ _22d\"> </span>-7,483<span class=\"_ _b9\"> </span>-9,024Deriva<span class=\"_ _6\"></span>tives<span class=\"_ _22e\"> </span>319,960<span class=\"_ _62\"> </span>38,453Pro<span class=\"_ _6\"></span>vision onerous c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _22f\"> </span>-104,799<span class=\"_ _a4\"> </span>-203,040Other<span class=\"_ _230\"> </span>-202,197<span class=\"_ _a4\"> </span>-153,099T<span class=\"_ _c\"></span>ax losses carried forwar<span class=\"_ _0\"></span>d<span class=\"_ _231\"> </span>-796,803<span class=\"_ _a4\"> </span>-596,577T<span class=\"_ _c\"></span>otal tempor<span class=\"_ _6\"></span>ary differ<span class=\"_ _6\"></span>ences<span class=\"_ _1a2\"> </span>8,883,663<span class=\"_ _c4\"> </span>10,362,709T<span class=\"_ _c\"></span>otal tempor<span class=\"_ _0\"></span>ary differ<span class=\"_ _6\"></span>ences in Norway<span class=\"_ _232\"> </span>7,553,552<span class=\"_ _69\"> </span>9,307,368T<span class=\"_ _c\"></span>otal tempor<span class=\"_ _0\"></span>ary differ<span class=\"_ _6\"></span>ences abroad<span class=\"_ _233\"> </span>1,330,111<span class=\"_ _69\"> </span>1,055,341T<span class=\"_ _c\"></span>otal tempor<span class=\"_ _6\"></span>ary differ<span class=\"_ _6\"></span>ences<span class=\"_ _1a2\"> </span>8,883,663<span class=\"_ _c4\"> </span>10,362,709Def<span class=\"_ _0\"></span>erred tax liabilities (+) / tax assets (-)<span class=\"_ _177\"> </span>1,927,804<span class=\"_ _69\"> </span>2,258,689T<span class=\"_ _c\"></span>ax ra<span class=\"_ _6\"></span>te used t<span class=\"_ _6\"></span>o calculat<span class=\"_ _6\"></span>e def<span class=\"_ _0\"></span>erred tax in Norway<span class=\"_ _234\"> </span>22%<span class=\"_ _2c\"> </span>22%T<span class=\"_ _c\"></span>ax ra<span class=\"_ _6\"></span>te used t<span class=\"_ _6\"></span>o calculat<span class=\"_ _6\"></span>e def<span class=\"_ _0\"></span>erred tax abr<span class=\"_ _6\"></span>oad<span class=\"_ _235\"> </span>20%<span class=\"_ _2c\"> </span>20%T<span class=\"_ _c\"></span>ax losses carried forwar<span class=\"_ _0\"></span>d are mainly r<span class=\"_ _6\"></span>elat<span class=\"_ _0\"></span>ed to the companies in the subgroup <span class=\"_ _0\"></span>SalMar<span class=\"ws7c\"> Aker Ocean and o<span class=\"_ _6\"></span>ther Norwegian group c<span class=\"_ _0\"></span>ompanies </span>not includ<span class=\"_ _6\"></span>ed in tax groups. The loss car<span class=\"_ _6\"></span>ry forwar<span class=\"_ _0\"></span>d are e<span class=\"_ _0\"></span>xpected to be deducted fr<span class=\"_ _0\"></span>om taxable inc<span class=\"_ _6\"></span>ome in the future. In assessing the<span class=\"_ _6\"></span> r<span class=\"_ _6\"></span>eco<span class=\"_ _6\"></span>ver<span class=\"_ _0\"></span>ability of tax assets the Gr<span class=\"_ _0\"></span>oup relies on the same for<span class=\"_ _0\"></span>ecast assumptions used else<span class=\"_ _6\"></span>where in the financial s<span class=\"_ _6\"></span>tat<span class=\"_ _0\"></span>ements and in other management r<span class=\"_ _0\"></span>eports.NOK 1,000Change in carrying amount o<span class=\"_ _6\"></span>f net de<span class=\"_ _0\"></span>ferred tax: <span class=\"_ _236\"> </span>2022 <span class=\"_ _a0\"> </span>2021 Def<span class=\"_ _0\"></span>erred tax liability at 1 January<span class=\"_ _237\"> </span>2,258,689<span class=\"_ _69\"> </span>1,828,109Def<span class=\"_ _0\"></span>erred tax liability associat<span class=\"_ _0\"></span>ed with acquisitions<span class=\"_ _238\"> </span>2,222,092<span class=\"_ _22a\"> </span>305,755Def<span class=\"_ _0\"></span>erred tax liability associat<span class=\"_ _0\"></span>ed discontinued oper<span class=\"_ _0\"></span>ations<span class=\"_ _239\"> </span>-939,965<span class=\"_ _7c\"> </span>0Change in def<span class=\"_ _0\"></span>erred tax liability<span class=\"_ _155\"> </span>-1,670,885<span class=\"_ _22a\"> </span>167,023Def<span class=\"_ _0\"></span>erred tax liability associat<span class=\"_ _0\"></span>ed with equity transactions<span class=\"_ _197\"> </span>2,771<span class=\"_ _b9\"> </span>-7,113Def<span class=\"_ _0\"></span>erred tax liability on items r<span class=\"_ _0\"></span>ecognised in OCI<span class=\"_ _23a\"> </span>49,085<span class=\"_ _5b\"> </span>-21,030Def<span class=\"_ _0\"></span>erred tax r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to disposal o<span class=\"_ _6\"></span>f group c<span class=\"_ _0\"></span>ompanies<span class=\"_ _23b\"> </span>0<span class=\"_ _23c\"> </span>-3,105T<span class=\"_ _0\"></span>ranslation diff<span class=\"_ _0\"></span>erences<span class=\"_ _23d\"> </span>6,017<span class=\"_ _5b\"> </span>-10,950Def<span class=\"_ _6\"></span>erred tax liability a<span class=\"_ _0\"></span>t 31 December<span class=\"_ _23e\"> </span>1,927,804<span class=\"_ _60\"> </span>2,258,689T<span class=\"_ _c\"></span>ax reconcilia<span class=\"_ _0\"></span>tion: <span class=\"_ _23f\"> </span>2022 <span class=\"_ _a0\"> </span>2021 Pro<span class=\"_ _6\"></span>fit bef<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>e tax<span class=\"_ _240\"> </span>4,562,032<span class=\"_ _69\"> </span>3,386,942T<span class=\"_ _c\"></span>ax calculated a<span class=\"_ _0\"></span>t nominal tax rat<span class=\"_ _0\"></span>e (22%)<span class=\"_ _177\"> </span>1,003,647<span class=\"_ _22a\"> </span>745,127Differ<span class=\"_ _0\"></span>ence in overseas tax r<span class=\"_ _0\"></span>ates<span class=\"_ _241\"> </span>-10,888<span class=\"_ _b9\"> </span>-6,014Permanen<span class=\"_ _6\"></span>t diff<span class=\"_ _6\"></span>erences (22%)<span class=\"_ _242\"> </span>-74,602<span class=\"_ _5b\"> </span>-39,674T<span class=\"_ _c\"></span>ax paid abroad<span class=\"_ _243\"> </span>31,266<span class=\"_ _62\"> </span>21,322Withholding tax<span class=\"_ _244\"> </span>0<span class=\"_ _80\"> </span>-847Adjus<span class=\"_ _6\"></span>tment o<span class=\"_ _6\"></span>f income tax fr<span class=\"_ _0\"></span>om previous y<span class=\"_ _6\"></span>ears<span class=\"_ _245\"> </span>4,573<span class=\"_ _b9\"> </span>-1,092Calculated tax e<span class=\"_ _0\"></span>xpense<span class=\"_ _16e\"> </span>953,995<span class=\"_ _d9\"> </span>718,822Effectiv<span class=\"_ _0\"></span>e tax rat<span class=\"_ _0\"></span>e<span class=\"_ _246\"> </span>20.9 %<span class=\"_ _ba\"> </span>21.2 %Permanen<span class=\"_ _6\"></span>t differ<span class=\"_ _0\"></span>ences apply to the following: <span class=\"_ _165\"> </span>2022 <span class=\"_ _a0\"> </span>2021 Share-based pa<span class=\"_ _0\"></span>yment, expensed<span class=\"_ _247\"> </span>12,019<span class=\"_ _62\"> </span>12,156Share-based pa<span class=\"_ _0\"></span>yment, released<span class=\"_ _1ed\"> </span>-8,688<span class=\"_ _61\"> </span>-17,918Gov<span class=\"_ _6\"></span>ernment gr<span class=\"_ _0\"></span>ants<span class=\"_ _248\"> </span>3,984<span class=\"_ _b9\"> </span>-3,470Share o<span class=\"_ _0\"></span>f profit/loss fr<span class=\"_ _6\"></span>om associat<span class=\"_ _0\"></span>es<span class=\"_ _249\"> </span>-14,615<span class=\"_ _5b\"> </span>-20,853Gain from disposal o<span class=\"_ _6\"></span>f group c<span class=\"_ _0\"></span>ompanies and other inv<span class=\"_ _0\"></span>estments<span class=\"_ _24a\"> </span>0<span class=\"_ _23c\"> </span>-4,423Non-taxable inc<span class=\"_ _0\"></span>ome from br<span class=\"_ _6\"></span>anch office<span class=\"_ _233\"> </span>-4,425<span class=\"_ _b9\"> </span>-6,163Acquisition-r<span class=\"_ _0\"></span>elated c<span class=\"_ _0\"></span>osts<span class=\"_ _24b\"> </span>-18,098<span class=\"_ _7c\"> </span>0Other<span class=\"_ _24c\"> </span>-44,778<span class=\"_ _64\"> </span>997T<span class=\"_ _c\"></span>otal<span class=\"_ _24c\"> </span>-74,602<span class=\"_ _70\"> </span>-39,674",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-71-8": {
   "value": "Acc<span class=\"_ _0\"></span>ounting policiesInc<span class=\"_ _6\"></span>ome tax<span class=\"_ _6\"></span>es is comprised o<span class=\"_ _0\"></span>f taxes on the tax<span class=\"_ _0\"></span>able profit f<span class=\"_ _6\"></span>or the year<span class=\"_ _0\"></span>, changes in deferr<span class=\"_ _0\"></span>ed taxes and an<span class=\"_ _0\"></span>y adjustments in prior years' tax<span class=\"_ _6\"></span>es. Inc<span class=\"_ _6\"></span>ome tax r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o items r<span class=\"_ _0\"></span>ecognised in o<span class=\"_ _0\"></span>ther compr<span class=\"_ _6\"></span>ehensive inc<span class=\"_ _6\"></span>ome or in equity are r<span class=\"_ _0\"></span>ecognised in o<span class=\"_ _6\"></span>ther compr<span class=\"_ _0\"></span>ehensive inc<span class=\"_ _6\"></span>ome or dir<span class=\"_ _6\"></span>ectly in equity. T<span class=\"_ _c\"></span>ax payable is calcula<span class=\"_ _6\"></span>ted using the nominal tax r<span class=\"_ _0\"></span>ate f<span class=\"_ _6\"></span>or the r<span class=\"_ _6\"></span>elev<span class=\"_ _6\"></span>ant tax jurisdiction at the end o<span class=\"_ _6\"></span>f the r<span class=\"_ _6\"></span>eporting period.Def<span class=\"_ _0\"></span>erred tax is calcula<span class=\"_ _6\"></span>ted on the b<span class=\"_ _6\"></span>asis of t<span class=\"_ _6\"></span>empor<span class=\"_ _6\"></span>ary diff<span class=\"_ _6\"></span>erences<span class=\"_ _6\"></span> between acc<span class=\"_ _0\"></span>ounting and tax<span class=\"_ _6\"></span>ation v<span class=\"_ _6\"></span>alues at the close o<span class=\"_ _6\"></span>f the accoun<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span><span class=\"ls0 ws0\">-</span>ing year<span class=\"_ _0\"></span>. Deferr<span class=\"_ _0\"></span>ed tax assets arise fr<span class=\"_ _6\"></span>om tempor<span class=\"_ _0\"></span>ary differ<span class=\"_ _6\"></span>ences that give rise t<span class=\"_ _6\"></span>o futur<span class=\"_ _6\"></span>e tax deductions. Def<span class=\"_ _0\"></span>erred tax assets ar<span class=\"_ _0\"></span>e rec<span class=\"_ _6\"></span>ognised to the e<span class=\"_ _0\"></span>xtent tha<span class=\"_ _6\"></span>t it is probable tha<span class=\"_ _0\"></span>t <span class=\"ws3c\">a </span>tax<span class=\"_ _0\"></span>able profit will arise, agains<span class=\"_ _6\"></span>t which the deductible tempor<span class=\"_ _0\"></span>ary differ<span class=\"_ _0\"></span>ences, and the carry forwar<span class=\"_ _6\"></span>d of unused tax cr<span class=\"_ _6\"></span>edits and unused tax losses, can be utilised.T<span class=\"_ _c\"></span>ax increasing and tax decr<span class=\"_ _0\"></span>easing tempor<span class=\"_ _6\"></span>ary differ<span class=\"_ _0\"></span>ences are o<span class=\"_ _6\"></span>ffse<span class=\"_ _6\"></span>t against each o<span class=\"_ _6\"></span>ther to the e<span class=\"_ _0\"></span>xtent tha<span class=\"_ _0\"></span>t the taxes can be ne<span class=\"_ _6\"></span>t settled within one tax r<span class=\"_ _6\"></span>egime.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-71-9": {
   "value": "Acc<span class=\"_ _0\"></span>ounting policiesDef<span class=\"_ _0\"></span>erred tax is calcula<span class=\"_ _6\"></span>ted on the b<span class=\"_ _6\"></span>asis of t<span class=\"_ _6\"></span>empor<span class=\"_ _6\"></span>ary diff<span class=\"_ _6\"></span>erences<span class=\"_ _6\"></span> between acc<span class=\"_ _0\"></span>ounting and tax<span class=\"_ _6\"></span>ation v<span class=\"_ _6\"></span>alues at the close o<span class=\"_ _6\"></span>f the accoun<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span><span class=\"ls0 ws0\">-</span>ing year<span class=\"_ _0\"></span>. Deferr<span class=\"_ _0\"></span>ed tax assets arise fr<span class=\"_ _6\"></span>om tempor<span class=\"_ _0\"></span>ary differ<span class=\"_ _6\"></span>ences that give rise t<span class=\"_ _6\"></span>o futur<span class=\"_ _6\"></span>e tax deductions. Def<span class=\"_ _0\"></span>erred tax assets ar<span class=\"_ _0\"></span>e rec<span class=\"_ _6\"></span>ognised to the e<span class=\"_ _0\"></span>xtent tha<span class=\"_ _6\"></span>t it is probable tha<span class=\"_ _0\"></span>t <span class=\"ws3c\">a </span>tax<span class=\"_ _0\"></span>able profit will arise, agains<span class=\"_ _6\"></span>t which the deductible tempor<span class=\"_ _0\"></span>ary differ<span class=\"_ _0\"></span>ences, and the carry forwar<span class=\"_ _6\"></span>d of unused tax cr<span class=\"_ _6\"></span>edits and unused tax losses, can be utilised.T<span class=\"_ _c\"></span>ax increasing and tax decr<span class=\"_ _0\"></span>easing tempor<span class=\"_ _6\"></span>ary differ<span class=\"_ _0\"></span>ences are o<span class=\"_ _6\"></span>ffse<span class=\"_ _6\"></span>t against each o<span class=\"_ _6\"></span>ther to the e<span class=\"_ _0\"></span>xtent tha<span class=\"_ _0\"></span>t the taxes can be ne<span class=\"_ _6\"></span>t settled within one tax r<span class=\"_ _6\"></span>egime.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-77-2": {
   "value": "NOTE 3.1 <span class=\"_ _224\"> </span> <span class=\"_ _1b4\"> </span><span class=\"fsa fc4 ls0\">Intangible assets</span>Acc<span class=\"_ _0\"></span>ounting policiesIntangible asse<span class=\"_ _6\"></span>ts acquir<span class=\"_ _6\"></span>ed separa<span class=\"_ _0\"></span>tely are measur<span class=\"_ _0\"></span>ed on initial rec<span class=\"_ _0\"></span>og<span class=\"ws0\">-</span>nition at c<span class=\"_ _0\"></span>ost. The cos<span class=\"_ _6\"></span>t of in<span class=\"_ _6\"></span>tangible assets acquir<span class=\"_ _0\"></span>ed in <span class=\"ws0\">a <span class=\"_ _37\"></span>business </span>c<span class=\"_ _6\"></span>ombination is their fair v<span class=\"_ _6\"></span>alue at the da<span class=\"_ _6\"></span>te o<span class=\"_ _6\"></span>f acquisition. Intangible asse<span class=\"_ _6\"></span>ts with <span class=\"ws0\">a </span>limit<span class=\"_ _0\"></span>ed economic lif<span class=\"_ _6\"></span>e ar<span class=\"_ _6\"></span>e amortised ov<span class=\"_ _6\"></span>er the ec<span class=\"_ _6\"></span>onomic useful lif<span class=\"_ _6\"></span>e. Impairments o<span class=\"_ _0\"></span>f intangible assets ar<span class=\"_ _6\"></span>e r<span class=\"_ _6\"></span>ecognised in the e<span class=\"_ _6\"></span>xtend o<span class=\"_ _6\"></span>f which the carrying amount o<span class=\"_ _6\"></span>f the asset e<span class=\"_ _0\"></span>xceeds its re<span class=\"_ _1\"></span>cove<span class=\"_ _1\"></span>ra<span class=\"ls0 ws0\">ble amount. </span>Cos<span class=\"_ _6\"></span>ts rela<span class=\"_ _0\"></span>ting to resear<span class=\"_ _0\"></span>ch are char<span class=\"_ _0\"></span>ged to expenses as the<span class=\"_ _0\"></span>y accrue. Dev<span class=\"_ _6\"></span>elopment c<span class=\"_ _0\"></span>osts are capitalised when specific crit<span class=\"_ _0\"></span>eria rela<span class=\"_ _6\"></span>ting to futur<span class=\"_ _0\"></span>e benefits ar<span class=\"_ _6\"></span>e met. Capitalised de<span class=\"_ _6\"></span>velopmen<span class=\"_ _6\"></span>t c<span class=\"_ _6\"></span>osts ar<span class=\"_ _6\"></span>e r<span class=\"_ _6\"></span>ec<span class=\"ls0 ws0\">-</span>ognised at acquisition c<span class=\"_ _0\"></span>ost, less accumulat<span class=\"_ _6\"></span>ed amortisation and<span class=\"_ _6\"></span> write-do<span class=\"_ _0\"></span>wns. With respect to major de<span class=\"_ _0\"></span>velopment pr<span class=\"_ _6\"></span>ojects, <span class=\"ws0\">a specific </span>assessment is made t<span class=\"_ _6\"></span>o det<span class=\"_ _0\"></span>ermine when the project has changed from being<span class=\"_ _6\"></span> <span class=\"ws1d\">a <span class=\"_ _37\"></span></span>dev<span class=\"_ _0\"></span>elopment project t<span class=\"_ _0\"></span>o being <span class=\"ws1d\">a <span class=\"_ _37\"></span></span>cons<span class=\"_ _6\"></span>truction pr<span class=\"_ _6\"></span>oject. Capitalised dev<span class=\"_ _6\"></span>elopment c<span class=\"_ _0\"></span>osts are amortised in <span class=\"ws0\">a <span class=\"_ _1\"></span></span>str<span class=\"_ _0\"></span>aight line ov<span class=\"_ _6\"></span>er the asset'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"ws78\">estima<span class=\"_ _6\"></span>ted use<span class=\"_ _0\"></span>ful life. Depr<span class=\"_ _6\"></span>eciation c<span class=\"_ _0\"></span>ommences when the </span></span>asset is put in<span class=\"_ _6\"></span>to oper<span class=\"_ _0\"></span>ation.Fish-farming licencesLicenses acquir<span class=\"_ _6\"></span>ed by the Group ar<span class=\"_ _0\"></span>e capitalised at cos<span class=\"_ _6\"></span>t. Fish-farming licences ar<span class=\"_ _6\"></span>e deemed to hav<span class=\"_ _0\"></span>e an indefinite use<span class=\"_ _6\"></span>ful lif<span class=\"_ _6\"></span>e and are no<span class=\"_ _0\"></span>t amortised, but ar<span class=\"_ _6\"></span>e tes<span class=\"_ _6\"></span>ted annually f<span class=\"_ _6\"></span>or impairment or mor<span class=\"_ _0\"></span>e frequen<span class=\"_ _6\"></span>tly if ther<span class=\"_ _6\"></span>e is indication o<span class=\"_ _6\"></span>f impairment, see No<span class=\"_ _6\"></span>te 3.2 f<span class=\"_ _0\"></span>or further i<span class=\"ws25\">nforma<span class=\"_ _6\"></span>tion. </span>NorwayLicences that the Gr<span class=\"_ _0\"></span>oup owns are capitalised a<span class=\"_ _0\"></span>t cost. Licences gr<span class=\"_ _0\"></span>anted in Norway ar<span class=\"_ _0\"></span>e deemed to hav<span class=\"_ _0\"></span>e an indefinite usable lif<span class=\"_ _0\"></span>e and are ther<span class=\"_ _0\"></span>e<span class=\"ws0\">-</span>for<span class=\"_ _0\"></span>e not amortised, but tes<span class=\"_ _0\"></span>ted annually for impairmen<span class=\"_ _6\"></span>t. The ex<span class=\"_ _0\"></span>ception is time-limited licenses, which ar<span class=\"_ _0\"></span>e deprecia<span class=\"_ _6\"></span>ted o<span class=\"_ _6\"></span>ver their r<span class=\"_ _0\"></span>emaining life. Any v<span class=\"_ _6\"></span>alue identified in c<span class=\"_ _0\"></span>onnection with the acquisition of licences is capitalised as an intangible asse<span class=\"_ _6\"></span>t. IcelandThe sea farming licenses in Iceland ar<span class=\"_ _6\"></span>e issued, in accor<span class=\"_ _0\"></span>dance with the curr<span class=\"_ _6\"></span>ent r<span class=\"_ _6\"></span>egulations, with <span class=\"ws0\">a <span class=\"_ _0\"></span><span class=\"ws69\">nominal lifespan o<span class=\"_ _0\"></span>f 16 years. The licenses </span></span>will be r<span class=\"_ _6\"></span>enewed if the applican<span class=\"_ _6\"></span>t meets the r<span class=\"_ _0\"></span>equiremen<span class=\"_ _6\"></span>ts set pursuan<span class=\"_ _6\"></span>t to s<span class=\"_ _6\"></span>tatut<span class=\"_ _6\"></span>e and r<span class=\"_ _6\"></span>egulation a<span class=\"_ _6\"></span>t the time the license c<span class=\"_ _6\"></span>omes up for r<span class=\"_ _0\"></span>enewal. A <span class=\"_ _0\"></span><span class=\"ws26\">small fee must be paid f<span class=\"_ _0\"></span>or the license renewal. This means tha<span class=\"_ _0\"></span>t sea </span>farming licenses ar<span class=\"_ _6\"></span>e opera<span class=\"_ _6\"></span>ted in <span class=\"ws3b\">a <span class=\"_ _1\"></span></span>16-year r<span class=\"_ _6\"></span>olling lifespan s<span class=\"_ _6\"></span>yst<span class=\"_ _0\"></span>em, wher<span class=\"_ _6\"></span>e the licenses are r<span class=\"_ _0\"></span>enewed ev<span class=\"_ _6\"></span>ery 16th year<span class=\"_ _0\"></span>. The Groups judgment is that the fish-farming licences on Iceland, which ar<span class=\"_ _0\"></span>e capitalized, will not be amortised, but t<span class=\"_ _0\"></span>ested annually f<span class=\"_ _6\"></span>or impairment. GoodwillWhen the c<span class=\"_ _6\"></span>ompany assumes c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>ol over <span class=\"ws0\">a <span class=\"_ _6\"></span><span class=\"ws51\">separa<span class=\"_ _0\"></span>te business entity </span></span>for <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span><span class=\"ws26\">c<span class=\"_ _6\"></span>onsidera<span class=\"_ _6\"></span>tion that e<span class=\"_ _0\"></span>xceeds the fair v<span class=\"_ _6\"></span>alue of the individual asse<span class=\"_ _6\"></span>ts </span>and liabilities assumed, the diff<span class=\"_ _6\"></span>erence is en<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>ed as goodwill in the sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t of financial position. Goodwill deriving fr<span class=\"_ _0\"></span>om purchases o<span class=\"_ _6\"></span>f subsidiaries is pr<span class=\"_ _6\"></span>esent<span class=\"_ _6\"></span>ed under intangible asse<span class=\"_ _6\"></span>ts. Goodwill is not depr<span class=\"_ _0\"></span>e<span class=\"ls0 ws0\">-</span>ciat<span class=\"_ _0\"></span>ed but is test<span class=\"_ _6\"></span>ed for impairmen<span class=\"_ _6\"></span>t annually if ther<span class=\"_ _6\"></span>e are indica<span class=\"_ _0\"></span>tions that its v<span class=\"_ _6\"></span>alue is low<span class=\"_ _6\"></span>er than the carrying amount. When assessing the need to writ<span class=\"_ _0\"></span>e-down goodwill, this is assigned to r<span class=\"_ _0\"></span>elevan<span class=\"_ _6\"></span>t cash flow gener<span class=\"_ _6\"></span>ating units or gr<span class=\"_ _6\"></span>oups, which are e<span class=\"_ _0\"></span>xpected t<span class=\"_ _6\"></span>o benefit fr<span class=\"_ _6\"></span>om the acquisition. See Not<span class=\"_ _0\"></span>e 3.2 for further inf<span class=\"_ _6\"></span>ormation. Other intangible NOK 1,000<span class=\"_ _21a\"> </span>Licences<span class=\"_ _a0\"> </span>Goodwillassets<span class=\"_ _64\"> </span><span class=\"lsae wsb3\">TOTAL</span>Acquisition c<span class=\"_ _0\"></span>ost at 1 January 2022<span class=\"_ _cf\"> </span>7,508,421<span class=\"_ _21\"> </span>775,788<span class=\"_ _8a\"> </span>380,778<span class=\"_ _86\"> </span>8,664,987Additions thr<span class=\"_ _6\"></span>ough business c<span class=\"_ _6\"></span>ombinations<span class=\"_ _10d\"> </span>7,265,892<span class=\"_ _86\"> </span>2,241,170<span class=\"_ _191\"> </span>1,791<span class=\"_ _86\"> </span>9,508,853Additions<span class=\"_ _24d\"> </span>52,812<span class=\"_ _24e\"> </span>0<span class=\"_ _63\"> </span>137,072<span class=\"_ _63\"> </span>189,884Currency tr<span class=\"_ _0\"></span>anslation diff<span class=\"_ _6\"></span>erences<span class=\"_ _a3\"> </span>76,532<span class=\"_ _34\"> </span>6,627<span class=\"_ _75\"> </span>319<span class=\"_ _18a\"> </span>83,477Acquisition c<span class=\"_ _0\"></span>ost at 31 December 2022<span class=\"_ _24f\"> </span>14,903,657<span class=\"_ _70\"> </span>3,023,585<span class=\"_ _76\"> </span>519,960<span class=\"_ _b1\"> </span>18,447,202Accumula<span class=\"_ _6\"></span>ted depr<span class=\"_ _0\"></span>eciation &amp; write-do<span class=\"_ _6\"></span>wns at 1 January 2022<span class=\"_ _188\"> </span>21,000<span class=\"_ _18a\"> </span>23,725<span class=\"_ _18a\"> </span>89,791<span class=\"_ _63\"> </span>134,517Deprecia<span class=\"_ _0\"></span>tion<span class=\"_ _250\"> </span>7,137<span class=\"_ _24e\"> </span>0<span class=\"_ _35\"> </span>14,495<span class=\"_ _18a\"> </span>21,633Accumula<span class=\"_ _6\"></span>ted deprecia<span class=\"_ _6\"></span>tion &amp; write-downs a<span class=\"_ _6\"></span>t 31 December 2022<span class=\"_ _19\"> </span>28,137<span class=\"_ _25\"> </span>23,725<span class=\"_ _76\"> </span>104,286<span class=\"_ _76\"> </span>156,149Carrying amount a<span class=\"_ _6\"></span>t 31 December 2022<span class=\"_ _175\"> </span>14,875,519<span class=\"_ _70\"> </span>2,999,859<span class=\"_ _76\"> </span>415,674<span class=\"_ _b1\"> </span>18,291,052Indefinit<span class=\"_ _6\"></span>e/               Estima<span class=\"_ _6\"></span>ted lif<span class=\"_ _0\"></span>etimeIndefinit<span class=\"_ _6\"></span>e<span class=\"_ _61\"> </span>5\u201350 years3\u20137.5 yearsDeprecia<span class=\"_ _0\"></span>tion method<span class=\"_ _4a\"> </span>Linear<span class=\"_ _c5\"> </span>LinearOther intangible NOK 1,000<span class=\"_ _251\"> </span>Licenses<span class=\"_ _29\"> </span>Goodwillassets<span class=\"_ _64\"> </span><span class=\"lsae wsb3\">TOTAL</span>Acquisition c<span class=\"_ _0\"></span>ost at 1 January 2021<span class=\"_ _252\"> </span>6,193,183<span class=\"_ _63\"> </span>464,855<span class=\"_ _63\"> </span>287,142<span class=\"_ _86\"> </span>6,945,180Additions thr<span class=\"_ _6\"></span>ough business c<span class=\"_ _6\"></span>ombinations<span class=\"_ _190\"> </span>1,375,580<span class=\"_ _63\"> </span>324,933<span class=\"_ _24e\"> </span>0<span class=\"_ _27\"> </span>1,700,513Additions<span class=\"_ _253\"> </span>4,392<span class=\"_ _24e\"> </span>0<span class=\"_ _35\"> </span>93,636<span class=\"_ _18a\"> </span>98,028Disposal group c<span class=\"_ _0\"></span>ompanies<span class=\"_ _1e7\"> </span>0<span class=\"_ _129\"> </span>-14,000<span class=\"_ _ff\"> </span>0<span class=\"_ _129\"> </span>-14,000Currency tr<span class=\"_ _0\"></span>anslation diff<span class=\"_ _6\"></span>erences<span class=\"_ _254\"> </span>-64,734<span class=\"_ _24e\"> </span>0<span class=\"_ _24e\"> </span>0<span class=\"_ _11e\"> </span>-64,734Acquisition c<span class=\"_ _0\"></span>ost at 31 December 2021<span class=\"_ _c2\"> </span>7,508,421<span class=\"_ _76\"> </span>775,788<span class=\"_ _76\"> </span>380,778<span class=\"_ _70\"> </span>8,664,987Accumula<span class=\"_ _6\"></span>ted depr<span class=\"_ _0\"></span>eciation &amp; write-do<span class=\"_ _6\"></span>wns at 1 January 2021<span class=\"_ _32\"> </span>21,000<span class=\"_ _18a\"> </span>23,725<span class=\"_ _18a\"> </span>74,223<span class=\"_ _63\"> </span>118,948Deprecia<span class=\"_ _0\"></span>tion<span class=\"_ _236\"> </span>0<span class=\"_ _24e\"> </span>0<span class=\"_ _18a\"> </span>15,568<span class=\"_ _35\"> </span>15,568Accumula<span class=\"_ _6\"></span>ted deprecia<span class=\"_ _6\"></span>tion &amp; write-downs a<span class=\"_ _6\"></span>t 31 December 2021<span class=\"_ _64\"> </span>21,000<span class=\"_ _25\"> </span>23,725<span class=\"_ _af\"> </span>89,791<span class=\"_ _76\"> </span>134,517Carrying amount a<span class=\"_ _6\"></span>t 31 December 2021<span class=\"_ _57\"> </span>7,487,421<span class=\"_ _30\"> </span>752,063<span class=\"_ _76\"> </span>290,986<span class=\"_ _192\"> </span>8,530,470Estima<span class=\"_ _6\"></span>ted lif<span class=\"_ _0\"></span>etime<span class=\"_ _17b\"> </span>Indefinit<span class=\"_ _6\"></span>e<span class=\"_ _23c\"> </span>Indefinite<span class=\"_ _10f\"> </span>5\u201350 yearsDeprecia<span class=\"_ _0\"></span>tion method<span class=\"_ _255\"> </span>LinearThe majority of o<span class=\"_ _0\"></span>ther intangible assets t<span class=\"_ _6\"></span>otalling NOK 415.7 million ar<span class=\"_ _6\"></span>e made up of capitalised de<span class=\"_ _6\"></span>velopmen<span class=\"_ _6\"></span>t cos<span class=\"_ _6\"></span>ts. NOK 8.5 million of this is c<span class=\"_ _6\"></span>omprised of capitalised de<span class=\"_ _6\"></span>velopmen<span class=\"_ _6\"></span>t cos<span class=\"_ _6\"></span>ts r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o the dev<span class=\"_ _6\"></span>elopment o<span class=\"_ _6\"></span>f the Ocean Farm 1 installa<span class=\"_ _6\"></span>tion. These c<span class=\"_ _6\"></span>osts ar<span class=\"_ _6\"></span>e amor<span class=\"ls0 ws0\">-</span>tised ov<span class=\"_ _6\"></span>er 5 years. <span class=\"ws0\">A <span class=\"_ _0\"></span><span class=\"ws90\">further total o<span class=\"_ _0\"></span>f NOK 356.4 million relat<span class=\"_ _0\"></span>es to the </span></span>dev<span class=\"_ _6\"></span>elopment o<span class=\"_ _6\"></span>f the Group'<span class=\"_ _c\"></span><span class=\"ws25\">s <span class=\"_ _6\"></span><span class=\"ws26\">Smart Fish Farm concep<span class=\"_ _0\"></span>t and Ocean Farm<span class=\"_ _1\"></span> </span></span>2. This projects is s<span class=\"_ _6\"></span>till in the dev<span class=\"_ _6\"></span>elopment phase and amortisa<span class=\"_ _0\"></span>tion has not y<span class=\"_ _0\"></span>et commenced. In addition, o<span class=\"_ _0\"></span>ther intangible assets includes e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>cess value r<span class=\"_ _0\"></span>elating to the pur<span class=\"_ _0\"></span>chase of br<span class=\"_ _6\"></span>eeding nuclei. Br<span class=\"_ _6\"></span>eeding nuclei ar<span class=\"_ _6\"></span>e deprecia<span class=\"_ _6\"></span>ted o<span class=\"_ _0\"></span>ver 50 years, and their r<span class=\"_ _0\"></span>esidual value as of 31 December 2022 was NOK 22.6 million.Of the to<span class=\"_ _0\"></span>tal carrying amount rela<span class=\"_ _6\"></span>ted t<span class=\"_ _0\"></span>o licenses of NOK 14 876 million, NOK 255 million is r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to time-limit<span class=\"_ _0\"></span>ed demonstra<span class=\"_ _6\"></span>tion licenses. The licenses is amortised ov<span class=\"_ _6\"></span>er the r<span class=\"_ _6\"></span>emaining life which v<span class=\"_ _0\"></span>arious from 3 years t<span class=\"_ _6\"></span>o 7.5 years. Specification o<span class=\"_ _6\"></span>f fish farming licences 2022 (NOK 1,000)<span class=\"_ _91\"> </span>MAB tonnes<span class=\"_ _1ce\"> </span>Acquisition c<span class=\"_ _0\"></span>ost<span class=\"_ _186\"> </span>Carrying amount 31.12.2022Fish Farming Northern Norway<span class=\"_ _252\"> </span>75,116<span class=\"_ _2e\"> </span>6,305,262<span class=\"_ _2e\"> </span>6,300,262Fish Farming Centr<span class=\"_ _0\"></span>al Norway<span class=\"_ _18d\"> </span>84,749<span class=\"_ _2e\"> </span>7,109,063<span class=\"_ _2e\"> </span>7,080,732SalMar Aker Ocean<span class=\"_ _f8\"> </span>6,304<span class=\"_ _1f1\"> </span>96,181<span class=\"_ _1d1\"> </span>96,181Norway<span class=\"_ _fb\"> </span>166,169<span class=\"_ _1dd\"> </span>13,510,506<span class=\"_ _e3\"> </span>13,477,175Icelandic Salmon<span class=\"_ _cd\"> </span>23,700<span class=\"_ _114\"> </span>1,278,560<span class=\"_ _2e\"> </span>1,398,344Group<span class=\"_ _256\"> </span>189,869<span class=\"_ _1dd\"> </span>14,789,065<span class=\"_ _e3\"> </span>14,875,519Specification o<span class=\"_ _6\"></span>f fish farming licences 2021 (NOK 1,000)<span class=\"_ _5b\"> </span>MAB tonnes<span class=\"_ _106\"> </span>Acquisition c<span class=\"_ _6\"></span>ost<span class=\"_ _12\"> </span>Carrying amoun<span class=\"_ _6\"></span>t 31.12.2021Fish Farming Northern Norway<span class=\"_ _257\"> </span>38,251<span class=\"_ _13\"> </span>2,011,062<span class=\"_ _13\"> </span>2,006,062Fish Farming Centr<span class=\"_ _0\"></span>al Norway<span class=\"_ _e9\"> </span>63,234<span class=\"_ _1b\"> </span>4,096,299<span class=\"_ _13\"> </span>4,080,298SalMar Aker Ocean<span class=\"_ _258\"> </span>6,304<span class=\"_ _1e6\"> </span>83,850<span class=\"_ _1f9\"> </span>83,850Norway<span class=\"_ _259\"> </span>107,789<span class=\"_ _170\"> </span>6,191,211<span class=\"_ _170\"> </span>6,170,210Icelandic Salmon<span class=\"_ _168\"> </span>25,200<span class=\"_ _13\"> </span>1,271,890<span class=\"_ _13\"> </span>1,317,211Group<span class=\"_ _13d\"> </span>132,989<span class=\"_ _170\"> </span>7,463,101<span class=\"_ _170\"> </span>7,487,421In 2022, <span class=\"ws0\">SalMar</span> incr<span class=\"_ _6\"></span>eased its production capacity thr<span class=\"_ _0\"></span>ough the acqui<span class=\"ws0\">-</span>sitions of N<span class=\"_ _0\"></span>TS and the merger with NRS. The fair v<span class=\"_ _6\"></span>alue of licenses r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to the tr<span class=\"_ _0\"></span>ansactions was NOK 7 262 million. This led to <span class=\"ws0\">a net </span>incr<span class=\"_ _6\"></span>ease in MAB of 19,635 t<span class=\"_ _6\"></span>onnes in Centr<span class=\"_ _0\"></span>al Norway and <span class=\"ws36\">a <span class=\"_ _0\"></span><span class=\"ws2e\">net increase </span></span>in MAB of 30,814 t<span class=\"_ _6\"></span>onnes in Northern Norway. In addition the acquisi-tion included 8 aquacultur<span class=\"_ _6\"></span>e dev<span class=\"_ _6\"></span>elopment licences in Northern Norwa<span class=\"_ _6\"></span>y with MAB of 6,051 t<span class=\"_ _6\"></span>onnes. The to<span class=\"_ _0\"></span>tal MAB includes one time-lim<span class=\"ls0 ws0\">-</span>ited demons<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>ation license in Cen<span class=\"_ _6\"></span>tral Norwa<span class=\"_ _0\"></span>y and one time-limited demonstr<span class=\"_ _0\"></span>ation license in Northern Norway. See No<span class=\"_ _6\"></span>te 4.5 f<span class=\"_ _0\"></span>or further inf<span class=\"_ _6\"></span>ormation.In addition <span class=\"ws0\">SalMar</span> acquir<span class=\"_ _6\"></span>ed 1,4 dev<span class=\"_ _6\"></span>elopment licences c<span class=\"_ _0\"></span>orresponding to MAB 1,100 t<span class=\"_ _6\"></span>onnes in 2022. T<span class=\"_ _c\"></span>otal c<span class=\"_ _6\"></span>onsider<span class=\"_ _6\"></span>ation f<span class=\"_ _6\"></span>or the licenses was NOK 50 million. In 2021, <span class=\"ws0\">SalMar</span> incr<span class=\"_ _6\"></span>eased its production capacity thr<span class=\"_ _0\"></span>ough the acqui<span class=\"ws0\">-</span>sitions of Nekt<span class=\"_ _6\"></span>on Havbruk A<span class=\"_ _0\"></span>S and Ref<span class=\"_ _6\"></span>snes Laks A<span class=\"_ _6\"></span>S for <span class=\"ws25\">a <span class=\"_ _0\"></span>consider<span class=\"_ _0\"></span>ation </span>of NOK 1370 million. This led t<span class=\"_ _6\"></span>o <span class=\"ws2b\">a <span class=\"_ _0\"></span><span class=\"ws26\">net increase in MAB o<span class=\"_ _6\"></span>f 5,500 tonnes </span></span>in Centr<span class=\"_ _0\"></span>al Norway. See Not<span class=\"_ _0\"></span>e 4.5 for further inf<span class=\"_ _6\"></span>ormation. In 2021, the groups oper<span class=\"_ _0\"></span>ations on Iceland acquir<span class=\"_ _6\"></span>ed two smolt facil<span class=\"ws0\">-</span>ities of which NOK 10.0 million o<span class=\"_ _6\"></span>f the c<span class=\"_ _6\"></span>onsidera<span class=\"_ _0\"></span>tion was rec<span class=\"_ _6\"></span>ognized as licenses. Icelandic Salmon holds license of MAB 23,700 t<span class=\"_ _0\"></span>onnes in the Icelandic W<span class=\"_ _6\"></span>estfjor<span class=\"_ _0\"></span>ds. Of the total MAB, 10,000 t<span class=\"_ _0\"></span>onnes must be renew<span class=\"_ _6\"></span>ed by the end of 2026, 12,200 t<span class=\"_ _6\"></span>onnes by the end of 2029 and 1,500 t<span class=\"_ _6\"></span>onnes by the end of 2038. Included in the specification o<span class=\"_ _6\"></span>f fish farming licenses abov<span class=\"_ _0\"></span>e there is 4 time-limited demons<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>ation licenses in Cen<span class=\"_ _6\"></span>tral Norwa<span class=\"_ _0\"></span>y, and 2 time-lim<span class=\"ls0 ws0\">-</span>ited demons<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>ation license in Northern Norwa<span class=\"_ _6\"></span>y. In addition <span class=\"ws3b\">SalMar<span class=\"ls0 ws0\"> </span></span>oper<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>es sev<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>al R&amp;<span class=\"ws0\">D <span class=\"_ _6\"></span><span class=\"ws26\">licences in collabor<span class=\"_ _0\"></span>ation with o<span class=\"_ _6\"></span>ther companies. </span></span>SalMar<span class=\"ws32\"> Group also holds 8 de<span class=\"_ _0\"></span>velopment licences thr<span class=\"_ _6\"></span>ough Maricultur<span class=\"_ _6\"></span>e </span>A<span class=\"_ _6\"></span>S, to<span class=\"_ _6\"></span>tal MAB 6,240 tonnes. The licenses was gr<span class=\"_ _0\"></span>anted in 2019 by the Norwegian Dir<span class=\"_ _6\"></span>ector<span class=\"_ _0\"></span>ate o<span class=\"_ _6\"></span>f Fisheries to de<span class=\"_ _6\"></span>velop the Smart Fish Farm, a <span class=\"ws3d\">specially designed deepwa<span class=\"_ _6\"></span>ter ins<span class=\"_ _6\"></span>tallation f<span class=\"_ _6\"></span>or the farming of </span>fish in the open ocean.  licenses in Centr<span class=\"_ _0\"></span>al Norway, and 1 time-limit<span class=\"_ _0\"></span>ed<span class=\"_ _1\"></span> demonstr<span class=\"_ _0\"></span>ation license in Northern Norway. In addition <span class=\"ws27\">SalMar</span> oper<span class=\"_ _0\"></span>ates sev<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>al R&amp;D licences in collabor<span class=\"_ _0\"></span>ation with other c<span class=\"_ _0\"></span>ompanies.Specification o<span class=\"_ _6\"></span>f goodwill 2022 (NOK 1,000)<span class=\"_ _17\"> </span>Acquisition y<span class=\"_ _6\"></span>ear<span class=\"_ _15b\"> </span>A<span class=\"_ _6\"></span>cquisition c<span class=\"_ _6\"></span>ost<span class=\"_ _85\"> </span>Carrying amount 31.12.2022Fish Farming Northern Norway<span class=\"_ _19d\"> </span>2022<span class=\"_ _13\"> </span>1,482,363<span class=\"_ _153\"> </span>1,482,363Fish Farming Centr<span class=\"_ _0\"></span>al Norway<span class=\"_ _179\"> </span>2022<span class=\"_ _25a\"> </span>602,850<span class=\"_ _25a\"> </span>602,850Goodwill arising from the acquisition 2022<span class=\"_ _153\"> </span>2,085,213<span class=\"_ _13\"> </span>2,085,213and merger o<span class=\"_ _0\"></span>f NTS and NRSFish Farming Northern Norway<span class=\"_ _19d\"> </span>2006<span class=\"_ _1f9\"> </span>95,114<span class=\"_ _25b\"> </span>95,114Fish Farming Centr<span class=\"_ _0\"></span>al Norway<span class=\"_ _1a8\"> </span>1999-2021<span class=\"_ _9d\"> </span>680,674<span class=\"_ _9d\"> </span>656,949Icelandic Salmon<span class=\"_ _25c\"> </span>2022<span class=\"_ _25a\"> </span>155,956<span class=\"_ _9d\"> </span>162,583T<span class=\"_ _c\"></span>otal goodwill<span class=\"_ _25d\"> </span>3,016,957<span class=\"_ _1bb\"> </span>2,999,859The goodwill of NOK 2 085 million arising fr<span class=\"_ _0\"></span>om the acquisition and merger of N<span class=\"_ _0\"></span>TS and NRS,  comprises both the v<span class=\"_ _0\"></span>alue of expect<span class=\"_ _0\"></span>ed synergies arising fr<span class=\"_ _0\"></span>om the acquisition which is not separ<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>ely r<span class=\"_ _6\"></span>ecognised and technical goodwill. Due t<span class=\"_ _0\"></span>o fish farming licenses having an indefinit<span class=\"_ _6\"></span>e useful lif<span class=\"_ _0\"></span>e, <span class=\"ws1f\">SalMar</span> has assessed that the pr<span class=\"_ _0\"></span>esent value o<span class=\"_ _6\"></span>f the def<span class=\"_ _0\"></span>erred tax r<span class=\"_ _6\"></span>elat<span class=\"_ _0\"></span>ed to the ex<span class=\"_ _0\"></span>cess value iden<span class=\"_ _6\"></span>tified for licenses being close to 0. De<span class=\"_ _6\"></span>f<span class=\"_ _6\"></span>erred tax r<span class=\"_ _0\"></span>elated t<span class=\"_ _0\"></span>o ex<span class=\"_ _0\"></span>cess value identified f<span class=\"_ _6\"></span>or licenses amounts t<span class=\"_ _6\"></span>o <span class=\"ws0\">a </span>total o<span class=\"_ _0\"></span>f NOK 789 million, which is r<span class=\"_ _6\"></span>ecognised as t<span class=\"_ _0\"></span>echnical goodwill. The deferr<span class=\"_ _0\"></span>ed tax is comput<span class=\"_ _6\"></span>ed with the sta<span class=\"_ _6\"></span>tutory tax in Norway o<span class=\"_ _6\"></span>f 22%.The goodwill of NOK 156 million alloca<span class=\"_ _6\"></span>ted t<span class=\"_ _0\"></span>o segment Icelandic Salmon in 2022 is arising from the acquisition of Eldiss<span class=\"_ _6\"></span>t\u00f8din Is<span class=\"_ _6\"></span>thor Ehf (Is<span class=\"_ _6\"></span>thor). For further in<span class=\"_ _6\"></span>forma<span class=\"_ _6\"></span>tion rela<span class=\"_ _0\"></span>ted to goodwill acquir<span class=\"_ _0\"></span>ed in business combinations, see No<span class=\"_ _0\"></span>te 4.5.Specification o<span class=\"_ _6\"></span>f goodwill 2021 (NOK 1,000)<span class=\"_ _d\"> </span>Acquisition year<span class=\"_ _1ce\"> </span>Acquisition c<span class=\"_ _6\"></span>ost<span class=\"_ _186\"> </span>Carrying amount 31.12.2021Fish Farming Northern Norway<span class=\"_ _e9\"> </span>2006<span class=\"_ _1d1\"> </span>95,114<span class=\"_ _1d1\"> </span>95,114Fish Farming Centr<span class=\"_ _0\"></span>al Norway<span class=\"_ _25e\"> </span>1999-2021<span class=\"_ _12f\"> </span>680,674<span class=\"_ _12f\"> </span>656,949T<span class=\"_ _c\"></span>otal goodwill<span class=\"_ _25f\"> </span>775,788<span class=\"_ _260\"> </span>752,063",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-77-3": {
   "value": "NOTE 3.1 <span class=\"_ _224\"> </span> <span class=\"_ _1b4\"> </span><span class=\"fsa fc4 ls0\">Intangible assets</span>Other intangible NOK 1,000<span class=\"_ _21a\"> </span>Licences<span class=\"_ _a0\"> </span>Goodwillassets<span class=\"_ _64\"> </span><span class=\"lsae wsb3\">TOTAL</span>Acquisition c<span class=\"_ _0\"></span>ost at 1 January 2022<span class=\"_ _cf\"> </span>7,508,421<span class=\"_ _21\"> </span>775,788<span class=\"_ _8a\"> </span>380,778<span class=\"_ _86\"> </span>8,664,987Additions thr<span class=\"_ _6\"></span>ough business c<span class=\"_ _6\"></span>ombinations<span class=\"_ _10d\"> </span>7,265,892<span class=\"_ _86\"> </span>2,241,170<span class=\"_ _191\"> </span>1,791<span class=\"_ _86\"> </span>9,508,853Additions<span class=\"_ _24d\"> </span>52,812<span class=\"_ _24e\"> </span>0<span class=\"_ _63\"> </span>137,072<span class=\"_ _63\"> </span>189,884Currency tr<span class=\"_ _0\"></span>anslation diff<span class=\"_ _6\"></span>erences<span class=\"_ _a3\"> </span>76,532<span class=\"_ _34\"> </span>6,627<span class=\"_ _75\"> </span>319<span class=\"_ _18a\"> </span>83,477Acquisition c<span class=\"_ _0\"></span>ost at 31 December 2022<span class=\"_ _24f\"> </span>14,903,657<span class=\"_ _70\"> </span>3,023,585<span class=\"_ _76\"> </span>519,960<span class=\"_ _b1\"> </span>18,447,202Accumula<span class=\"_ _6\"></span>ted depr<span class=\"_ _0\"></span>eciation &amp; write-do<span class=\"_ _6\"></span>wns at 1 January 2022<span class=\"_ _188\"> </span>21,000<span class=\"_ _18a\"> </span>23,725<span class=\"_ _18a\"> </span>89,791<span class=\"_ _63\"> </span>134,517Deprecia<span class=\"_ _0\"></span>tion<span class=\"_ _250\"> </span>7,137<span class=\"_ _24e\"> </span>0<span class=\"_ _35\"> </span>14,495<span class=\"_ _18a\"> </span>21,633Accumula<span class=\"_ _6\"></span>ted deprecia<span class=\"_ _6\"></span>tion &amp; write-downs a<span class=\"_ _6\"></span>t 31 December 2022<span class=\"_ _19\"> </span>28,137<span class=\"_ _25\"> </span>23,725<span class=\"_ _76\"> </span>104,286<span class=\"_ _76\"> </span>156,149Carrying amount a<span class=\"_ _6\"></span>t 31 December 2022<span class=\"_ _175\"> </span>14,875,519<span class=\"_ _70\"> </span>2,999,859<span class=\"_ _76\"> </span>415,674<span class=\"_ _b1\"> </span>18,291,052Indefinit<span class=\"_ _6\"></span>e/               Estima<span class=\"_ _6\"></span>ted lif<span class=\"_ _0\"></span>etimeIndefinit<span class=\"_ _6\"></span>e<span class=\"_ _61\"> </span>5\u201350 years3\u20137.5 yearsDeprecia<span class=\"_ _0\"></span>tion method<span class=\"_ _4a\"> </span>Linear<span class=\"_ _c5\"> </span>LinearOther intangible NOK 1,000<span class=\"_ _251\"> </span>Licenses<span class=\"_ _29\"> </span>Goodwillassets<span class=\"_ _64\"> </span><span class=\"lsae wsb3\">TOTAL</span>Acquisition c<span class=\"_ _0\"></span>ost at 1 January 2021<span class=\"_ _252\"> </span>6,193,183<span class=\"_ _63\"> </span>464,855<span class=\"_ _63\"> </span>287,142<span class=\"_ _86\"> </span>6,945,180Additions thr<span class=\"_ _6\"></span>ough business c<span class=\"_ _6\"></span>ombinations<span class=\"_ _190\"> </span>1,375,580<span class=\"_ _63\"> </span>324,933<span class=\"_ _24e\"> </span>0<span class=\"_ _27\"> </span>1,700,513Additions<span class=\"_ _253\"> </span>4,392<span class=\"_ _24e\"> </span>0<span class=\"_ _35\"> </span>93,636<span class=\"_ _18a\"> </span>98,028Disposal group c<span class=\"_ _0\"></span>ompanies<span class=\"_ _1e7\"> </span>0<span class=\"_ _129\"> </span>-14,000<span class=\"_ _ff\"> </span>0<span class=\"_ _129\"> </span>-14,000Currency tr<span class=\"_ _0\"></span>anslation diff<span class=\"_ _6\"></span>erences<span class=\"_ _254\"> </span>-64,734<span class=\"_ _24e\"> </span>0<span class=\"_ _24e\"> </span>0<span class=\"_ _11e\"> </span>-64,734Acquisition c<span class=\"_ _0\"></span>ost at 31 December 2021<span class=\"_ _c2\"> </span>7,508,421<span class=\"_ _76\"> </span>775,788<span class=\"_ _76\"> </span>380,778<span class=\"_ _70\"> </span>8,664,987Accumula<span class=\"_ _6\"></span>ted depr<span class=\"_ _0\"></span>eciation &amp; write-do<span class=\"_ _6\"></span>wns at 1 January 2021<span class=\"_ _32\"> </span>21,000<span class=\"_ _18a\"> </span>23,725<span class=\"_ _18a\"> </span>74,223<span class=\"_ _63\"> </span>118,948Deprecia<span class=\"_ _0\"></span>tion<span class=\"_ _236\"> </span>0<span class=\"_ _24e\"> </span>0<span class=\"_ _18a\"> </span>15,568<span class=\"_ _35\"> </span>15,568Accumula<span class=\"_ _6\"></span>ted deprecia<span class=\"_ _6\"></span>tion &amp; write-downs a<span class=\"_ _6\"></span>t 31 December 2021<span class=\"_ _64\"> </span>21,000<span class=\"_ _25\"> </span>23,725<span class=\"_ _af\"> </span>89,791<span class=\"_ _76\"> </span>134,517Carrying amount a<span class=\"_ _6\"></span>t 31 December 2021<span class=\"_ _57\"> </span>7,487,421<span class=\"_ _30\"> </span>752,063<span class=\"_ _76\"> </span>290,986<span class=\"_ _192\"> </span>8,530,470Estima<span class=\"_ _6\"></span>ted lif<span class=\"_ _0\"></span>etime<span class=\"_ _17b\"> </span>Indefinit<span class=\"_ _6\"></span>e<span class=\"_ _23c\"> </span>Indefinite<span class=\"_ _10f\"> </span>5\u201350 yearsDeprecia<span class=\"_ _0\"></span>tion method<span class=\"_ _255\"> </span>LinearThe majority of o<span class=\"_ _0\"></span>ther intangible assets t<span class=\"_ _6\"></span>otalling NOK 415.7 million ar<span class=\"_ _6\"></span>e made up of capitalised de<span class=\"_ _6\"></span>velopmen<span class=\"_ _6\"></span>t cos<span class=\"_ _6\"></span>ts. NOK 8.5 million of this is c<span class=\"_ _6\"></span>omprised of capitalised de<span class=\"_ _6\"></span>velopmen<span class=\"_ _6\"></span>t cos<span class=\"_ _6\"></span>ts r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o the dev<span class=\"_ _6\"></span>elopment o<span class=\"_ _6\"></span>f the Ocean Farm 1 installa<span class=\"_ _6\"></span>tion. These c<span class=\"_ _6\"></span>osts ar<span class=\"_ _6\"></span>e amor<span class=\"ls0 ws0\">-</span>tised ov<span class=\"_ _6\"></span>er 5 years. <span class=\"ws0\">A <span class=\"_ _0\"></span><span class=\"ws90\">further total o<span class=\"_ _0\"></span>f NOK 356.4 million relat<span class=\"_ _0\"></span>es to the </span></span>dev<span class=\"_ _6\"></span>elopment o<span class=\"_ _6\"></span>f the Group'<span class=\"_ _c\"></span><span class=\"ws25\">s <span class=\"_ _6\"></span><span class=\"ws26\">Smart Fish Farm concep<span class=\"_ _0\"></span>t and Ocean Farm<span class=\"_ _1\"></span> </span></span>2. This projects is s<span class=\"_ _6\"></span>till in the dev<span class=\"_ _6\"></span>elopment phase and amortisa<span class=\"_ _0\"></span>tion has not y<span class=\"_ _0\"></span>et commenced. In addition, o<span class=\"_ _0\"></span>ther intangible assets includes e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>cess value r<span class=\"_ _0\"></span>elating to the pur<span class=\"_ _0\"></span>chase of br<span class=\"_ _6\"></span>eeding nuclei. Br<span class=\"_ _6\"></span>eeding nuclei ar<span class=\"_ _6\"></span>e deprecia<span class=\"_ _6\"></span>ted o<span class=\"_ _0\"></span>ver 50 years, and their r<span class=\"_ _0\"></span>esidual value as of 31 December 2022 was NOK 22.6 million.Of the to<span class=\"_ _0\"></span>tal carrying amount rela<span class=\"_ _6\"></span>ted t<span class=\"_ _0\"></span>o licenses of NOK 14 876 million, NOK 255 million is r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to time-limit<span class=\"_ _0\"></span>ed demonstra<span class=\"_ _6\"></span>tion licenses. The licenses is amortised ov<span class=\"_ _6\"></span>er the r<span class=\"_ _6\"></span>emaining life which v<span class=\"_ _0\"></span>arious from 3 years t<span class=\"_ _6\"></span>o 7.5 years. Specification o<span class=\"_ _6\"></span>f fish farming licences 2022 (NOK 1,000)<span class=\"_ _91\"> </span>MAB tonnes<span class=\"_ _1ce\"> </span>Acquisition c<span class=\"_ _0\"></span>ost<span class=\"_ _186\"> </span>Carrying amount 31.12.2022Fish Farming Northern Norway<span class=\"_ _252\"> </span>75,116<span class=\"_ _2e\"> </span>6,305,262<span class=\"_ _2e\"> </span>6,300,262Fish Farming Centr<span class=\"_ _0\"></span>al Norway<span class=\"_ _18d\"> </span>84,749<span class=\"_ _2e\"> </span>7,109,063<span class=\"_ _2e\"> </span>7,080,732SalMar Aker Ocean<span class=\"_ _f8\"> </span>6,304<span class=\"_ _1f1\"> </span>96,181<span class=\"_ _1d1\"> </span>96,181Norway<span class=\"_ _fb\"> </span>166,169<span class=\"_ _1dd\"> </span>13,510,506<span class=\"_ _e3\"> </span>13,477,175Icelandic Salmon<span class=\"_ _cd\"> </span>23,700<span class=\"_ _114\"> </span>1,278,560<span class=\"_ _2e\"> </span>1,398,344Group<span class=\"_ _256\"> </span>189,869<span class=\"_ _1dd\"> </span>14,789,065<span class=\"_ _e3\"> </span>14,875,519Specification o<span class=\"_ _6\"></span>f fish farming licences 2021 (NOK 1,000)<span class=\"_ _5b\"> </span>MAB tonnes<span class=\"_ _106\"> </span>Acquisition c<span class=\"_ _6\"></span>ost<span class=\"_ _12\"> </span>Carrying amoun<span class=\"_ _6\"></span>t 31.12.2021Fish Farming Northern Norway<span class=\"_ _257\"> </span>38,251<span class=\"_ _13\"> </span>2,011,062<span class=\"_ _13\"> </span>2,006,062Fish Farming Centr<span class=\"_ _0\"></span>al Norway<span class=\"_ _e9\"> </span>63,234<span class=\"_ _1b\"> </span>4,096,299<span class=\"_ _13\"> </span>4,080,298SalMar Aker Ocean<span class=\"_ _258\"> </span>6,304<span class=\"_ _1e6\"> </span>83,850<span class=\"_ _1f9\"> </span>83,850Norway<span class=\"_ _259\"> </span>107,789<span class=\"_ _170\"> </span>6,191,211<span class=\"_ _170\"> </span>6,170,210Icelandic Salmon<span class=\"_ _168\"> </span>25,200<span class=\"_ _13\"> </span>1,271,890<span class=\"_ _13\"> </span>1,317,211Group<span class=\"_ _13d\"> </span>132,989<span class=\"_ _170\"> </span>7,463,101<span class=\"_ _170\"> </span>7,487,421In 2022, <span class=\"ws0\">SalMar</span> incr<span class=\"_ _6\"></span>eased its production capacity thr<span class=\"_ _0\"></span>ough the acqui<span class=\"ws0\">-</span>sitions of N<span class=\"_ _0\"></span>TS and the merger with NRS. The fair v<span class=\"_ _6\"></span>alue of licenses r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to the tr<span class=\"_ _0\"></span>ansactions was NOK 7 262 million. This led to <span class=\"ws0\">a net </span>incr<span class=\"_ _6\"></span>ease in MAB of 19,635 t<span class=\"_ _6\"></span>onnes in Centr<span class=\"_ _0\"></span>al Norway and <span class=\"ws36\">a <span class=\"_ _0\"></span><span class=\"ws2e\">net increase </span></span>in MAB of 30,814 t<span class=\"_ _6\"></span>onnes in Northern Norway. In addition the acquisi-tion included 8 aquacultur<span class=\"_ _6\"></span>e dev<span class=\"_ _6\"></span>elopment licences in Northern Norwa<span class=\"_ _6\"></span>y with MAB of 6,051 t<span class=\"_ _6\"></span>onnes. The to<span class=\"_ _0\"></span>tal MAB includes one time-lim<span class=\"ls0 ws0\">-</span>ited demons<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>ation license in Cen<span class=\"_ _6\"></span>tral Norwa<span class=\"_ _0\"></span>y and one time-limited demonstr<span class=\"_ _0\"></span>ation license in Northern Norway. See No<span class=\"_ _6\"></span>te 4.5 f<span class=\"_ _0\"></span>or further inf<span class=\"_ _6\"></span>ormation.In addition <span class=\"ws0\">SalMar</span> acquir<span class=\"_ _6\"></span>ed 1,4 dev<span class=\"_ _6\"></span>elopment licences c<span class=\"_ _0\"></span>orresponding to MAB 1,100 t<span class=\"_ _6\"></span>onnes in 2022. T<span class=\"_ _c\"></span>otal c<span class=\"_ _6\"></span>onsider<span class=\"_ _6\"></span>ation f<span class=\"_ _6\"></span>or the licenses was NOK 50 million. In 2021, <span class=\"ws0\">SalMar</span> incr<span class=\"_ _6\"></span>eased its production capacity thr<span class=\"_ _0\"></span>ough the acqui<span class=\"ws0\">-</span>sitions of Nekt<span class=\"_ _6\"></span>on Havbruk A<span class=\"_ _0\"></span>S and Ref<span class=\"_ _6\"></span>snes Laks A<span class=\"_ _6\"></span>S for <span class=\"ws25\">a <span class=\"_ _0\"></span>consider<span class=\"_ _0\"></span>ation </span>of NOK 1370 million. This led t<span class=\"_ _6\"></span>o <span class=\"ws2b\">a <span class=\"_ _0\"></span><span class=\"ws26\">net increase in MAB o<span class=\"_ _6\"></span>f 5,500 tonnes </span></span>in Centr<span class=\"_ _0\"></span>al Norway. See Not<span class=\"_ _0\"></span>e 4.5 for further inf<span class=\"_ _6\"></span>ormation. In 2021, the groups oper<span class=\"_ _0\"></span>ations on Iceland acquir<span class=\"_ _6\"></span>ed two smolt facil<span class=\"ws0\">-</span>ities of which NOK 10.0 million o<span class=\"_ _6\"></span>f the c<span class=\"_ _6\"></span>onsidera<span class=\"_ _0\"></span>tion was rec<span class=\"_ _6\"></span>ognized as licenses. Icelandic Salmon holds license of MAB 23,700 t<span class=\"_ _0\"></span>onnes in the Icelandic W<span class=\"_ _6\"></span>estfjor<span class=\"_ _0\"></span>ds. Of the total MAB, 10,000 t<span class=\"_ _0\"></span>onnes must be renew<span class=\"_ _6\"></span>ed by the end of 2026, 12,200 t<span class=\"_ _6\"></span>onnes by the end of 2029 and 1,500 t<span class=\"_ _6\"></span>onnes by the end of 2038. Included in the specification o<span class=\"_ _6\"></span>f fish farming licenses abov<span class=\"_ _0\"></span>e there is 4 time-limited demons<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>ation licenses in Cen<span class=\"_ _6\"></span>tral Norwa<span class=\"_ _0\"></span>y, and 2 time-lim<span class=\"ls0 ws0\">-</span>ited demons<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>ation license in Northern Norwa<span class=\"_ _6\"></span>y. In addition <span class=\"ws3b\">SalMar<span class=\"ls0 ws0\"> </span></span>oper<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>es sev<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>al R&amp;<span class=\"ws0\">D <span class=\"_ _6\"></span><span class=\"ws26\">licences in collabor<span class=\"_ _0\"></span>ation with o<span class=\"_ _6\"></span>ther companies. </span></span>SalMar<span class=\"ws32\"> Group also holds 8 de<span class=\"_ _0\"></span>velopment licences thr<span class=\"_ _6\"></span>ough Maricultur<span class=\"_ _6\"></span>e </span>A<span class=\"_ _6\"></span>S, to<span class=\"_ _6\"></span>tal MAB 6,240 tonnes. The licenses was gr<span class=\"_ _0\"></span>anted in 2019 by the Norwegian Dir<span class=\"_ _6\"></span>ector<span class=\"_ _0\"></span>ate o<span class=\"_ _6\"></span>f Fisheries to de<span class=\"_ _6\"></span>velop the Smart Fish Farm, a <span class=\"ws3d\">specially designed deepwa<span class=\"_ _6\"></span>ter ins<span class=\"_ _6\"></span>tallation f<span class=\"_ _6\"></span>or the farming of </span>fish in the open ocean.  licenses in Centr<span class=\"_ _0\"></span>al Norway, and 1 time-limit<span class=\"_ _0\"></span>ed<span class=\"_ _1\"></span> demonstr<span class=\"_ _0\"></span>ation license in Northern Norway. In addition <span class=\"ws27\">SalMar</span> oper<span class=\"_ _0\"></span>ates sev<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>al R&amp;D licences in collabor<span class=\"_ _0\"></span>ation with other c<span class=\"_ _0\"></span>ompanies.Specification o<span class=\"_ _6\"></span>f goodwill 2022 (NOK 1,000)<span class=\"_ _17\"> </span>Acquisition y<span class=\"_ _6\"></span>ear<span class=\"_ _15b\"> </span>A<span class=\"_ _6\"></span>cquisition c<span class=\"_ _6\"></span>ost<span class=\"_ _85\"> </span>Carrying amount 31.12.2022Fish Farming Northern Norway<span class=\"_ _19d\"> </span>2022<span class=\"_ _13\"> </span>1,482,363<span class=\"_ _153\"> </span>1,482,363Fish Farming Centr<span class=\"_ _0\"></span>al Norway<span class=\"_ _179\"> </span>2022<span class=\"_ _25a\"> </span>602,850<span class=\"_ _25a\"> </span>602,850Goodwill arising from the acquisition 2022<span class=\"_ _153\"> </span>2,085,213<span class=\"_ _13\"> </span>2,085,213and merger o<span class=\"_ _0\"></span>f NTS and NRSFish Farming Northern Norway<span class=\"_ _19d\"> </span>2006<span class=\"_ _1f9\"> </span>95,114<span class=\"_ _25b\"> </span>95,114Fish Farming Centr<span class=\"_ _0\"></span>al Norway<span class=\"_ _1a8\"> </span>1999-2021<span class=\"_ _9d\"> </span>680,674<span class=\"_ _9d\"> </span>656,949Icelandic Salmon<span class=\"_ _25c\"> </span>2022<span class=\"_ _25a\"> </span>155,956<span class=\"_ _9d\"> </span>162,583T<span class=\"_ _c\"></span>otal goodwill<span class=\"_ _25d\"> </span>3,016,957<span class=\"_ _1bb\"> </span>2,999,859The goodwill of NOK 2 085 million arising fr<span class=\"_ _0\"></span>om the acquisition and merger of N<span class=\"_ _0\"></span>TS and NRS,  comprises both the v<span class=\"_ _0\"></span>alue of expect<span class=\"_ _0\"></span>ed synergies arising fr<span class=\"_ _0\"></span>om the acquisition which is not separ<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>ely r<span class=\"_ _6\"></span>ecognised and technical goodwill. Due t<span class=\"_ _0\"></span>o fish farming licenses having an indefinit<span class=\"_ _6\"></span>e useful lif<span class=\"_ _0\"></span>e, <span class=\"ws1f\">SalMar</span> has assessed that the pr<span class=\"_ _0\"></span>esent value o<span class=\"_ _6\"></span>f the def<span class=\"_ _0\"></span>erred tax r<span class=\"_ _6\"></span>elat<span class=\"_ _0\"></span>ed to the ex<span class=\"_ _0\"></span>cess value iden<span class=\"_ _6\"></span>tified for licenses being close to 0. De<span class=\"_ _6\"></span>f<span class=\"_ _6\"></span>erred tax r<span class=\"_ _0\"></span>elated t<span class=\"_ _0\"></span>o ex<span class=\"_ _0\"></span>cess value identified f<span class=\"_ _6\"></span>or licenses amounts t<span class=\"_ _6\"></span>o <span class=\"ws0\">a </span>total o<span class=\"_ _0\"></span>f NOK 789 million, which is r<span class=\"_ _6\"></span>ecognised as t<span class=\"_ _0\"></span>echnical goodwill. The deferr<span class=\"_ _0\"></span>ed tax is comput<span class=\"_ _6\"></span>ed with the sta<span class=\"_ _6\"></span>tutory tax in Norway o<span class=\"_ _6\"></span>f 22%.The goodwill of NOK 156 million alloca<span class=\"_ _6\"></span>ted t<span class=\"_ _0\"></span>o segment Icelandic Salmon in 2022 is arising from the acquisition of Eldiss<span class=\"_ _6\"></span>t\u00f8din Is<span class=\"_ _6\"></span>thor Ehf (Is<span class=\"_ _6\"></span>thor). For further in<span class=\"_ _6\"></span>forma<span class=\"_ _6\"></span>tion rela<span class=\"_ _0\"></span>ted to goodwill acquir<span class=\"_ _0\"></span>ed in business combinations, see No<span class=\"_ _0\"></span>te 4.5.Specification o<span class=\"_ _6\"></span>f goodwill 2021 (NOK 1,000)<span class=\"_ _d\"> </span>Acquisition year<span class=\"_ _1ce\"> </span>Acquisition c<span class=\"_ _6\"></span>ost<span class=\"_ _186\"> </span>Carrying amount 31.12.2021Fish Farming Northern Norway<span class=\"_ _e9\"> </span>2006<span class=\"_ _1d1\"> </span>95,114<span class=\"_ _1d1\"> </span>95,114Fish Farming Centr<span class=\"_ _0\"></span>al Norway<span class=\"_ _25e\"> </span>1999-2021<span class=\"_ _12f\"> </span>680,674<span class=\"_ _12f\"> </span>656,949T<span class=\"_ _c\"></span>otal goodwill<span class=\"_ _25f\"> </span>775,788<span class=\"_ _260\"> </span>752,063",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-77-4": {
   "value": "NOTE 3.1 <span class=\"_ _224\"> </span> <span class=\"_ _1b4\"> </span><span class=\"fsa fc4 ls0\">Intangible assets</span>Other intangible NOK 1,000<span class=\"_ _21a\"> </span>Licences<span class=\"_ _a0\"> </span>Goodwillassets<span class=\"_ _64\"> </span><span class=\"lsae wsb3\">TOTAL</span>Acquisition c<span class=\"_ _0\"></span>ost at 1 January 2022<span class=\"_ _cf\"> </span>7,508,421<span class=\"_ _21\"> </span>775,788<span class=\"_ _8a\"> </span>380,778<span class=\"_ _86\"> </span>8,664,987Additions thr<span class=\"_ _6\"></span>ough business c<span class=\"_ _6\"></span>ombinations<span class=\"_ _10d\"> </span>7,265,892<span class=\"_ _86\"> </span>2,241,170<span class=\"_ _191\"> </span>1,791<span class=\"_ _86\"> </span>9,508,853Additions<span class=\"_ _24d\"> </span>52,812<span class=\"_ _24e\"> </span>0<span class=\"_ _63\"> </span>137,072<span class=\"_ _63\"> </span>189,884Currency tr<span class=\"_ _0\"></span>anslation diff<span class=\"_ _6\"></span>erences<span class=\"_ _a3\"> </span>76,532<span class=\"_ _34\"> </span>6,627<span class=\"_ _75\"> </span>319<span class=\"_ _18a\"> </span>83,477Acquisition c<span class=\"_ _0\"></span>ost at 31 December 2022<span class=\"_ _24f\"> </span>14,903,657<span class=\"_ _70\"> </span>3,023,585<span class=\"_ _76\"> </span>519,960<span class=\"_ _b1\"> </span>18,447,202Accumula<span class=\"_ _6\"></span>ted depr<span class=\"_ _0\"></span>eciation &amp; write-do<span class=\"_ _6\"></span>wns at 1 January 2022<span class=\"_ _188\"> </span>21,000<span class=\"_ _18a\"> </span>23,725<span class=\"_ _18a\"> </span>89,791<span class=\"_ _63\"> </span>134,517Deprecia<span class=\"_ _0\"></span>tion<span class=\"_ _250\"> </span>7,137<span class=\"_ _24e\"> </span>0<span class=\"_ _35\"> </span>14,495<span class=\"_ _18a\"> </span>21,633Accumula<span class=\"_ _6\"></span>ted deprecia<span class=\"_ _6\"></span>tion &amp; write-downs a<span class=\"_ _6\"></span>t 31 December 2022<span class=\"_ _19\"> </span>28,137<span class=\"_ _25\"> </span>23,725<span class=\"_ _76\"> </span>104,286<span class=\"_ _76\"> </span>156,149Carrying amount a<span class=\"_ _6\"></span>t 31 December 2022<span class=\"_ _175\"> </span>14,875,519<span class=\"_ _70\"> </span>2,999,859<span class=\"_ _76\"> </span>415,674<span class=\"_ _b1\"> </span>18,291,052Indefinit<span class=\"_ _6\"></span>e/               Estima<span class=\"_ _6\"></span>ted lif<span class=\"_ _0\"></span>etimeIndefinit<span class=\"_ _6\"></span>e<span class=\"_ _61\"> </span>5\u201350 years3\u20137.5 yearsDeprecia<span class=\"_ _0\"></span>tion method<span class=\"_ _4a\"> </span>Linear<span class=\"_ _c5\"> </span>LinearOther intangible NOK 1,000<span class=\"_ _251\"> </span>Licenses<span class=\"_ _29\"> </span>Goodwillassets<span class=\"_ _64\"> </span><span class=\"lsae wsb3\">TOTAL</span>Acquisition c<span class=\"_ _0\"></span>ost at 1 January 2021<span class=\"_ _252\"> </span>6,193,183<span class=\"_ _63\"> </span>464,855<span class=\"_ _63\"> </span>287,142<span class=\"_ _86\"> </span>6,945,180Additions thr<span class=\"_ _6\"></span>ough business c<span class=\"_ _6\"></span>ombinations<span class=\"_ _190\"> </span>1,375,580<span class=\"_ _63\"> </span>324,933<span class=\"_ _24e\"> </span>0<span class=\"_ _27\"> </span>1,700,513Additions<span class=\"_ _253\"> </span>4,392<span class=\"_ _24e\"> </span>0<span class=\"_ _35\"> </span>93,636<span class=\"_ _18a\"> </span>98,028Disposal group c<span class=\"_ _0\"></span>ompanies<span class=\"_ _1e7\"> </span>0<span class=\"_ _129\"> </span>-14,000<span class=\"_ _ff\"> </span>0<span class=\"_ _129\"> </span>-14,000Currency tr<span class=\"_ _0\"></span>anslation diff<span class=\"_ _6\"></span>erences<span class=\"_ _254\"> </span>-64,734<span class=\"_ _24e\"> </span>0<span class=\"_ _24e\"> </span>0<span class=\"_ _11e\"> </span>-64,734Acquisition c<span class=\"_ _0\"></span>ost at 31 December 2021<span class=\"_ _c2\"> </span>7,508,421<span class=\"_ _76\"> </span>775,788<span class=\"_ _76\"> </span>380,778<span class=\"_ _70\"> </span>8,664,987Accumula<span class=\"_ _6\"></span>ted depr<span class=\"_ _0\"></span>eciation &amp; write-do<span class=\"_ _6\"></span>wns at 1 January 2021<span class=\"_ _32\"> </span>21,000<span class=\"_ _18a\"> </span>23,725<span class=\"_ _18a\"> </span>74,223<span class=\"_ _63\"> </span>118,948Deprecia<span class=\"_ _0\"></span>tion<span class=\"_ _236\"> </span>0<span class=\"_ _24e\"> </span>0<span class=\"_ _18a\"> </span>15,568<span class=\"_ _35\"> </span>15,568Accumula<span class=\"_ _6\"></span>ted deprecia<span class=\"_ _6\"></span>tion &amp; write-downs a<span class=\"_ _6\"></span>t 31 December 2021<span class=\"_ _64\"> </span>21,000<span class=\"_ _25\"> </span>23,725<span class=\"_ _af\"> </span>89,791<span class=\"_ _76\"> </span>134,517Carrying amount a<span class=\"_ _6\"></span>t 31 December 2021<span class=\"_ _57\"> </span>7,487,421<span class=\"_ _30\"> </span>752,063<span class=\"_ _76\"> </span>290,986<span class=\"_ _192\"> </span>8,530,470Estima<span class=\"_ _6\"></span>ted lif<span class=\"_ _0\"></span>etime<span class=\"_ _17b\"> </span>Indefinit<span class=\"_ _6\"></span>e<span class=\"_ _23c\"> </span>Indefinite<span class=\"_ _10f\"> </span>5\u201350 yearsDeprecia<span class=\"_ _0\"></span>tion method<span class=\"_ _255\"> </span>LinearThe majority of o<span class=\"_ _0\"></span>ther intangible assets t<span class=\"_ _6\"></span>otalling NOK 415.7 million ar<span class=\"_ _6\"></span>e made up of capitalised de<span class=\"_ _6\"></span>velopmen<span class=\"_ _6\"></span>t cos<span class=\"_ _6\"></span>ts. NOK 8.5 million of this is c<span class=\"_ _6\"></span>omprised of capitalised de<span class=\"_ _6\"></span>velopmen<span class=\"_ _6\"></span>t cos<span class=\"_ _6\"></span>ts r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o the dev<span class=\"_ _6\"></span>elopment o<span class=\"_ _6\"></span>f the Ocean Farm 1 installa<span class=\"_ _6\"></span>tion. These c<span class=\"_ _6\"></span>osts ar<span class=\"_ _6\"></span>e amor<span class=\"ls0 ws0\">-</span>tised ov<span class=\"_ _6\"></span>er 5 years. <span class=\"ws0\">A <span class=\"_ _0\"></span><span class=\"ws90\">further total o<span class=\"_ _0\"></span>f NOK 356.4 million relat<span class=\"_ _0\"></span>es to the </span></span>dev<span class=\"_ _6\"></span>elopment o<span class=\"_ _6\"></span>f the Group'<span class=\"_ _c\"></span><span class=\"ws25\">s <span class=\"_ _6\"></span><span class=\"ws26\">Smart Fish Farm concep<span class=\"_ _0\"></span>t and Ocean Farm<span class=\"_ _1\"></span> </span></span>2. This projects is s<span class=\"_ _6\"></span>till in the dev<span class=\"_ _6\"></span>elopment phase and amortisa<span class=\"_ _0\"></span>tion has not y<span class=\"_ _0\"></span>et commenced. In addition, o<span class=\"_ _0\"></span>ther intangible assets includes e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>cess value r<span class=\"_ _0\"></span>elating to the pur<span class=\"_ _0\"></span>chase of br<span class=\"_ _6\"></span>eeding nuclei. Br<span class=\"_ _6\"></span>eeding nuclei ar<span class=\"_ _6\"></span>e deprecia<span class=\"_ _6\"></span>ted o<span class=\"_ _0\"></span>ver 50 years, and their r<span class=\"_ _0\"></span>esidual value as of 31 December 2022 was NOK 22.6 million.Of the to<span class=\"_ _0\"></span>tal carrying amount rela<span class=\"_ _6\"></span>ted t<span class=\"_ _0\"></span>o licenses of NOK 14 876 million, NOK 255 million is r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to time-limit<span class=\"_ _0\"></span>ed demonstra<span class=\"_ _6\"></span>tion licenses. The licenses is amortised ov<span class=\"_ _6\"></span>er the r<span class=\"_ _6\"></span>emaining life which v<span class=\"_ _0\"></span>arious from 3 years t<span class=\"_ _6\"></span>o 7.5 years. Specification o<span class=\"_ _6\"></span>f fish farming licences 2022 (NOK 1,000)<span class=\"_ _91\"> </span>MAB tonnes<span class=\"_ _1ce\"> </span>Acquisition c<span class=\"_ _0\"></span>ost<span class=\"_ _186\"> </span>Carrying amount 31.12.2022Fish Farming Northern Norway<span class=\"_ _252\"> </span>75,116<span class=\"_ _2e\"> </span>6,305,262<span class=\"_ _2e\"> </span>6,300,262Fish Farming Centr<span class=\"_ _0\"></span>al Norway<span class=\"_ _18d\"> </span>84,749<span class=\"_ _2e\"> </span>7,109,063<span class=\"_ _2e\"> </span>7,080,732SalMar Aker Ocean<span class=\"_ _f8\"> </span>6,304<span class=\"_ _1f1\"> </span>96,181<span class=\"_ _1d1\"> </span>96,181Norway<span class=\"_ _fb\"> </span>166,169<span class=\"_ _1dd\"> </span>13,510,506<span class=\"_ _e3\"> </span>13,477,175Icelandic Salmon<span class=\"_ _cd\"> </span>23,700<span class=\"_ _114\"> </span>1,278,560<span class=\"_ _2e\"> </span>1,398,344Group<span class=\"_ _256\"> </span>189,869<span class=\"_ _1dd\"> </span>14,789,065<span class=\"_ _e3\"> </span>14,875,519Specification o<span class=\"_ _6\"></span>f fish farming licences 2021 (NOK 1,000)<span class=\"_ _5b\"> </span>MAB tonnes<span class=\"_ _106\"> </span>Acquisition c<span class=\"_ _6\"></span>ost<span class=\"_ _12\"> </span>Carrying amoun<span class=\"_ _6\"></span>t 31.12.2021Fish Farming Northern Norway<span class=\"_ _257\"> </span>38,251<span class=\"_ _13\"> </span>2,011,062<span class=\"_ _13\"> </span>2,006,062Fish Farming Centr<span class=\"_ _0\"></span>al Norway<span class=\"_ _e9\"> </span>63,234<span class=\"_ _1b\"> </span>4,096,299<span class=\"_ _13\"> </span>4,080,298SalMar Aker Ocean<span class=\"_ _258\"> </span>6,304<span class=\"_ _1e6\"> </span>83,850<span class=\"_ _1f9\"> </span>83,850Norway<span class=\"_ _259\"> </span>107,789<span class=\"_ _170\"> </span>6,191,211<span class=\"_ _170\"> </span>6,170,210Icelandic Salmon<span class=\"_ _168\"> </span>25,200<span class=\"_ _13\"> </span>1,271,890<span class=\"_ _13\"> </span>1,317,211Group<span class=\"_ _13d\"> </span>132,989<span class=\"_ _170\"> </span>7,463,101<span class=\"_ _170\"> </span>7,487,421In 2022, <span class=\"ws0\">SalMar</span> incr<span class=\"_ _6\"></span>eased its production capacity thr<span class=\"_ _0\"></span>ough the acqui<span class=\"ws0\">-</span>sitions of N<span class=\"_ _0\"></span>TS and the merger with NRS. The fair v<span class=\"_ _6\"></span>alue of licenses r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to the tr<span class=\"_ _0\"></span>ansactions was NOK 7 262 million. This led to <span class=\"ws0\">a net </span>incr<span class=\"_ _6\"></span>ease in MAB of 19,635 t<span class=\"_ _6\"></span>onnes in Centr<span class=\"_ _0\"></span>al Norway and <span class=\"ws36\">a <span class=\"_ _0\"></span><span class=\"ws2e\">net increase </span></span>in MAB of 30,814 t<span class=\"_ _6\"></span>onnes in Northern Norway. In addition the acquisi-tion included 8 aquacultur<span class=\"_ _6\"></span>e dev<span class=\"_ _6\"></span>elopment licences in Northern Norwa<span class=\"_ _6\"></span>y with MAB of 6,051 t<span class=\"_ _6\"></span>onnes. The to<span class=\"_ _0\"></span>tal MAB includes one time-lim<span class=\"ls0 ws0\">-</span>ited demons<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>ation license in Cen<span class=\"_ _6\"></span>tral Norwa<span class=\"_ _0\"></span>y and one time-limited demonstr<span class=\"_ _0\"></span>ation license in Northern Norway. See No<span class=\"_ _6\"></span>te 4.5 f<span class=\"_ _0\"></span>or further inf<span class=\"_ _6\"></span>ormation.In addition <span class=\"ws0\">SalMar</span> acquir<span class=\"_ _6\"></span>ed 1,4 dev<span class=\"_ _6\"></span>elopment licences c<span class=\"_ _0\"></span>orresponding to MAB 1,100 t<span class=\"_ _6\"></span>onnes in 2022. T<span class=\"_ _c\"></span>otal c<span class=\"_ _6\"></span>onsider<span class=\"_ _6\"></span>ation f<span class=\"_ _6\"></span>or the licenses was NOK 50 million. In 2021, <span class=\"ws0\">SalMar</span> incr<span class=\"_ _6\"></span>eased its production capacity thr<span class=\"_ _0\"></span>ough the acqui<span class=\"ws0\">-</span>sitions of Nekt<span class=\"_ _6\"></span>on Havbruk A<span class=\"_ _0\"></span>S and Ref<span class=\"_ _6\"></span>snes Laks A<span class=\"_ _6\"></span>S for <span class=\"ws25\">a <span class=\"_ _0\"></span>consider<span class=\"_ _0\"></span>ation </span>of NOK 1370 million. This led t<span class=\"_ _6\"></span>o <span class=\"ws2b\">a <span class=\"_ _0\"></span><span class=\"ws26\">net increase in MAB o<span class=\"_ _6\"></span>f 5,500 tonnes </span></span>in Centr<span class=\"_ _0\"></span>al Norway. See Not<span class=\"_ _0\"></span>e 4.5 for further inf<span class=\"_ _6\"></span>ormation. In 2021, the groups oper<span class=\"_ _0\"></span>ations on Iceland acquir<span class=\"_ _6\"></span>ed two smolt facil<span class=\"ws0\">-</span>ities of which NOK 10.0 million o<span class=\"_ _6\"></span>f the c<span class=\"_ _6\"></span>onsidera<span class=\"_ _0\"></span>tion was rec<span class=\"_ _6\"></span>ognized as licenses. Icelandic Salmon holds license of MAB 23,700 t<span class=\"_ _0\"></span>onnes in the Icelandic W<span class=\"_ _6\"></span>estfjor<span class=\"_ _0\"></span>ds. Of the total MAB, 10,000 t<span class=\"_ _0\"></span>onnes must be renew<span class=\"_ _6\"></span>ed by the end of 2026, 12,200 t<span class=\"_ _6\"></span>onnes by the end of 2029 and 1,500 t<span class=\"_ _6\"></span>onnes by the end of 2038. Included in the specification o<span class=\"_ _6\"></span>f fish farming licenses abov<span class=\"_ _0\"></span>e there is 4 time-limited demons<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>ation licenses in Cen<span class=\"_ _6\"></span>tral Norwa<span class=\"_ _0\"></span>y, and 2 time-lim<span class=\"ls0 ws0\">-</span>ited demons<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>ation license in Northern Norwa<span class=\"_ _6\"></span>y. In addition <span class=\"ws3b\">SalMar<span class=\"ls0 ws0\"> </span></span>oper<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>es sev<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>al R&amp;<span class=\"ws0\">D <span class=\"_ _6\"></span><span class=\"ws26\">licences in collabor<span class=\"_ _0\"></span>ation with o<span class=\"_ _6\"></span>ther companies. </span></span>SalMar<span class=\"ws32\"> Group also holds 8 de<span class=\"_ _0\"></span>velopment licences thr<span class=\"_ _6\"></span>ough Maricultur<span class=\"_ _6\"></span>e </span>A<span class=\"_ _6\"></span>S, to<span class=\"_ _6\"></span>tal MAB 6,240 tonnes. The licenses was gr<span class=\"_ _0\"></span>anted in 2019 by the Norwegian Dir<span class=\"_ _6\"></span>ector<span class=\"_ _0\"></span>ate o<span class=\"_ _6\"></span>f Fisheries to de<span class=\"_ _6\"></span>velop the Smart Fish Farm, a <span class=\"ws3d\">specially designed deepwa<span class=\"_ _6\"></span>ter ins<span class=\"_ _6\"></span>tallation f<span class=\"_ _6\"></span>or the farming of </span>fish in the open ocean.  licenses in Centr<span class=\"_ _0\"></span>al Norway, and 1 time-limit<span class=\"_ _0\"></span>ed<span class=\"_ _1\"></span> demonstr<span class=\"_ _0\"></span>ation license in Northern Norway. In addition <span class=\"ws27\">SalMar</span> oper<span class=\"_ _0\"></span>ates sev<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>al R&amp;D licences in collabor<span class=\"_ _0\"></span>ation with other c<span class=\"_ _0\"></span>ompanies.Specification o<span class=\"_ _6\"></span>f goodwill 2022 (NOK 1,000)<span class=\"_ _17\"> </span>Acquisition y<span class=\"_ _6\"></span>ear<span class=\"_ _15b\"> </span>A<span class=\"_ _6\"></span>cquisition c<span class=\"_ _6\"></span>ost<span class=\"_ _85\"> </span>Carrying amount 31.12.2022Fish Farming Northern Norway<span class=\"_ _19d\"> </span>2022<span class=\"_ _13\"> </span>1,482,363<span class=\"_ _153\"> </span>1,482,363Fish Farming Centr<span class=\"_ _0\"></span>al Norway<span class=\"_ _179\"> </span>2022<span class=\"_ _25a\"> </span>602,850<span class=\"_ _25a\"> </span>602,850Goodwill arising from the acquisition 2022<span class=\"_ _153\"> </span>2,085,213<span class=\"_ _13\"> </span>2,085,213and merger o<span class=\"_ _0\"></span>f NTS and NRSFish Farming Northern Norway<span class=\"_ _19d\"> </span>2006<span class=\"_ _1f9\"> </span>95,114<span class=\"_ _25b\"> </span>95,114Fish Farming Centr<span class=\"_ _0\"></span>al Norway<span class=\"_ _1a8\"> </span>1999-2021<span class=\"_ _9d\"> </span>680,674<span class=\"_ _9d\"> </span>656,949Icelandic Salmon<span class=\"_ _25c\"> </span>2022<span class=\"_ _25a\"> </span>155,956<span class=\"_ _9d\"> </span>162,583T<span class=\"_ _c\"></span>otal goodwill<span class=\"_ _25d\"> </span>3,016,957<span class=\"_ _1bb\"> </span>2,999,859The goodwill of NOK 2 085 million arising fr<span class=\"_ _0\"></span>om the acquisition and merger of N<span class=\"_ _0\"></span>TS and NRS,  comprises both the v<span class=\"_ _0\"></span>alue of expect<span class=\"_ _0\"></span>ed synergies arising fr<span class=\"_ _0\"></span>om the acquisition which is not separ<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>ely r<span class=\"_ _6\"></span>ecognised and technical goodwill. Due t<span class=\"_ _0\"></span>o fish farming licenses having an indefinit<span class=\"_ _6\"></span>e useful lif<span class=\"_ _0\"></span>e, <span class=\"ws1f\">SalMar</span> has assessed that the pr<span class=\"_ _0\"></span>esent value o<span class=\"_ _6\"></span>f the def<span class=\"_ _0\"></span>erred tax r<span class=\"_ _6\"></span>elat<span class=\"_ _0\"></span>ed to the ex<span class=\"_ _0\"></span>cess value iden<span class=\"_ _6\"></span>tified for licenses being close to 0. De<span class=\"_ _6\"></span>f<span class=\"_ _6\"></span>erred tax r<span class=\"_ _0\"></span>elated t<span class=\"_ _0\"></span>o ex<span class=\"_ _0\"></span>cess value identified f<span class=\"_ _6\"></span>or licenses amounts t<span class=\"_ _6\"></span>o <span class=\"ws0\">a </span>total o<span class=\"_ _0\"></span>f NOK 789 million, which is r<span class=\"_ _6\"></span>ecognised as t<span class=\"_ _0\"></span>echnical goodwill. The deferr<span class=\"_ _0\"></span>ed tax is comput<span class=\"_ _6\"></span>ed with the sta<span class=\"_ _6\"></span>tutory tax in Norway o<span class=\"_ _6\"></span>f 22%.The goodwill of NOK 156 million alloca<span class=\"_ _6\"></span>ted t<span class=\"_ _0\"></span>o segment Icelandic Salmon in 2022 is arising from the acquisition of Eldiss<span class=\"_ _6\"></span>t\u00f8din Is<span class=\"_ _6\"></span>thor Ehf (Is<span class=\"_ _6\"></span>thor). For further in<span class=\"_ _6\"></span>forma<span class=\"_ _6\"></span>tion rela<span class=\"_ _0\"></span>ted to goodwill acquir<span class=\"_ _0\"></span>ed in business combinations, see No<span class=\"_ _0\"></span>te 4.5.Specification o<span class=\"_ _6\"></span>f goodwill 2021 (NOK 1,000)<span class=\"_ _d\"> </span>Acquisition year<span class=\"_ _1ce\"> </span>Acquisition c<span class=\"_ _6\"></span>ost<span class=\"_ _186\"> </span>Carrying amount 31.12.2021Fish Farming Northern Norway<span class=\"_ _e9\"> </span>2006<span class=\"_ _1d1\"> </span>95,114<span class=\"_ _1d1\"> </span>95,114Fish Farming Centr<span class=\"_ _0\"></span>al Norway<span class=\"_ _25e\"> </span>1999-2021<span class=\"_ _12f\"> </span>680,674<span class=\"_ _12f\"> </span>656,949T<span class=\"_ _c\"></span>otal goodwill<span class=\"_ _25f\"> </span>775,788<span class=\"_ _260\"> </span>752,063",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-78-3": {
   "value": "Acc<span class=\"_ _0\"></span>ounting policiesIntangible asse<span class=\"_ _6\"></span>ts acquir<span class=\"_ _6\"></span>ed separa<span class=\"_ _0\"></span>tely are measur<span class=\"_ _0\"></span>ed on initial rec<span class=\"_ _0\"></span>og<span class=\"ws0\">-</span>nition at c<span class=\"_ _0\"></span>ost. The cos<span class=\"_ _6\"></span>t of in<span class=\"_ _6\"></span>tangible assets acquir<span class=\"_ _0\"></span>ed in <span class=\"ws0\">a <span class=\"_ _37\"></span>business </span>c<span class=\"_ _6\"></span>ombination is their fair v<span class=\"_ _6\"></span>alue at the da<span class=\"_ _6\"></span>te o<span class=\"_ _6\"></span>f acquisition. Intangible asse<span class=\"_ _6\"></span>ts with <span class=\"ws0\">a </span>limit<span class=\"_ _0\"></span>ed economic lif<span class=\"_ _6\"></span>e ar<span class=\"_ _6\"></span>e amortised ov<span class=\"_ _6\"></span>er the ec<span class=\"_ _6\"></span>onomic useful lif<span class=\"_ _6\"></span>e. Impairments o<span class=\"_ _0\"></span>f intangible assets ar<span class=\"_ _6\"></span>e r<span class=\"_ _6\"></span>ecognised in the e<span class=\"_ _6\"></span>xtend o<span class=\"_ _6\"></span>f which the carrying amount o<span class=\"_ _6\"></span>f the asset e<span class=\"_ _0\"></span>xceeds its re<span class=\"_ _1\"></span>cove<span class=\"_ _1\"></span>ra<span class=\"ls0 ws0\">ble amount. </span>Cos<span class=\"_ _6\"></span>ts rela<span class=\"_ _0\"></span>ting to resear<span class=\"_ _0\"></span>ch are char<span class=\"_ _0\"></span>ged to expenses as the<span class=\"_ _0\"></span>y accrue. Dev<span class=\"_ _6\"></span>elopment c<span class=\"_ _0\"></span>osts are capitalised when specific crit<span class=\"_ _0\"></span>eria rela<span class=\"_ _6\"></span>ting to futur<span class=\"_ _0\"></span>e benefits ar<span class=\"_ _6\"></span>e met. Capitalised de<span class=\"_ _6\"></span>velopmen<span class=\"_ _6\"></span>t c<span class=\"_ _6\"></span>osts ar<span class=\"_ _6\"></span>e r<span class=\"_ _6\"></span>ec<span class=\"ls0 ws0\">-</span>ognised at acquisition c<span class=\"_ _0\"></span>ost, less accumulat<span class=\"_ _6\"></span>ed amortisation and<span class=\"_ _6\"></span> write-do<span class=\"_ _0\"></span>wns. With respect to major de<span class=\"_ _0\"></span>velopment pr<span class=\"_ _6\"></span>ojects, <span class=\"ws0\">a specific </span>assessment is made t<span class=\"_ _6\"></span>o det<span class=\"_ _0\"></span>ermine when the project has changed from being<span class=\"_ _6\"></span> <span class=\"ws1d\">a <span class=\"_ _37\"></span></span>dev<span class=\"_ _0\"></span>elopment project t<span class=\"_ _0\"></span>o being <span class=\"ws1d\">a <span class=\"_ _37\"></span></span>cons<span class=\"_ _6\"></span>truction pr<span class=\"_ _6\"></span>oject. Capitalised dev<span class=\"_ _6\"></span>elopment c<span class=\"_ _0\"></span>osts are amortised in <span class=\"ws0\">a <span class=\"_ _1\"></span></span>str<span class=\"_ _0\"></span>aight line ov<span class=\"_ _6\"></span>er the asset'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"ws78\">estima<span class=\"_ _6\"></span>ted use<span class=\"_ _0\"></span>ful life. Depr<span class=\"_ _6\"></span>eciation c<span class=\"_ _0\"></span>ommences when the </span></span>asset is put in<span class=\"_ _6\"></span>to oper<span class=\"_ _0\"></span>ation.Fish-farming licencesLicenses acquir<span class=\"_ _6\"></span>ed by the Group ar<span class=\"_ _0\"></span>e capitalised at cos<span class=\"_ _6\"></span>t. Fish-farming licences ar<span class=\"_ _6\"></span>e deemed to hav<span class=\"_ _0\"></span>e an indefinite use<span class=\"_ _6\"></span>ful lif<span class=\"_ _6\"></span>e and are no<span class=\"_ _0\"></span>t amortised, but ar<span class=\"_ _6\"></span>e tes<span class=\"_ _6\"></span>ted annually f<span class=\"_ _6\"></span>or impairment or mor<span class=\"_ _0\"></span>e frequen<span class=\"_ _6\"></span>tly if ther<span class=\"_ _6\"></span>e is indication o<span class=\"_ _6\"></span>f impairment, see No<span class=\"_ _6\"></span>te 3.2 f<span class=\"_ _0\"></span>or further i<span class=\"ws25\">nforma<span class=\"_ _6\"></span>tion. </span>NorwayLicences that the Gr<span class=\"_ _0\"></span>oup owns are capitalised a<span class=\"_ _0\"></span>t cost. Licences gr<span class=\"_ _0\"></span>anted in Norway ar<span class=\"_ _0\"></span>e deemed to hav<span class=\"_ _0\"></span>e an indefinite usable lif<span class=\"_ _0\"></span>e and are ther<span class=\"_ _0\"></span>e<span class=\"ws0\">-</span>for<span class=\"_ _0\"></span>e not amortised, but tes<span class=\"_ _0\"></span>ted annually for impairmen<span class=\"_ _6\"></span>t. The ex<span class=\"_ _0\"></span>ception is time-limited licenses, which ar<span class=\"_ _0\"></span>e deprecia<span class=\"_ _6\"></span>ted o<span class=\"_ _6\"></span>ver their r<span class=\"_ _0\"></span>emaining life. Any v<span class=\"_ _6\"></span>alue identified in c<span class=\"_ _0\"></span>onnection with the acquisition of licences is capitalised as an intangible asse<span class=\"_ _6\"></span>t. IcelandThe sea farming licenses in Iceland ar<span class=\"_ _6\"></span>e issued, in accor<span class=\"_ _0\"></span>dance with the curr<span class=\"_ _6\"></span>ent r<span class=\"_ _6\"></span>egulations, with <span class=\"ws0\">a <span class=\"_ _0\"></span><span class=\"ws69\">nominal lifespan o<span class=\"_ _0\"></span>f 16 years. The licenses </span></span>will be r<span class=\"_ _6\"></span>enewed if the applican<span class=\"_ _6\"></span>t meets the r<span class=\"_ _0\"></span>equiremen<span class=\"_ _6\"></span>ts set pursuan<span class=\"_ _6\"></span>t to s<span class=\"_ _6\"></span>tatut<span class=\"_ _6\"></span>e and r<span class=\"_ _6\"></span>egulation a<span class=\"_ _6\"></span>t the time the license c<span class=\"_ _6\"></span>omes up for r<span class=\"_ _0\"></span>enewal. A <span class=\"_ _0\"></span><span class=\"ws26\">small fee must be paid f<span class=\"_ _0\"></span>or the license renewal. This means tha<span class=\"_ _0\"></span>t sea </span>farming licenses ar<span class=\"_ _6\"></span>e opera<span class=\"_ _6\"></span>ted in <span class=\"ws3b\">a <span class=\"_ _1\"></span></span>16-year r<span class=\"_ _6\"></span>olling lifespan s<span class=\"_ _6\"></span>yst<span class=\"_ _0\"></span>em, wher<span class=\"_ _6\"></span>e the licenses are r<span class=\"_ _0\"></span>enewed ev<span class=\"_ _6\"></span>ery 16th year<span class=\"_ _0\"></span>. The Groups judgment is that the fish-farming licences on Iceland, which ar<span class=\"_ _0\"></span>e capitalized, will not be amortised, but t<span class=\"_ _0\"></span>ested annually f<span class=\"_ _6\"></span>or impairment. GoodwillWhen the c<span class=\"_ _6\"></span>ompany assumes c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>ol over <span class=\"ws0\">a <span class=\"_ _6\"></span><span class=\"ws51\">separa<span class=\"_ _0\"></span>te business entity </span></span>for <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span><span class=\"ws26\">c<span class=\"_ _6\"></span>onsidera<span class=\"_ _6\"></span>tion that e<span class=\"_ _0\"></span>xceeds the fair v<span class=\"_ _6\"></span>alue of the individual asse<span class=\"_ _6\"></span>ts </span>and liabilities assumed, the diff<span class=\"_ _6\"></span>erence is en<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>ed as goodwill in the sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t of financial position. Goodwill deriving fr<span class=\"_ _0\"></span>om purchases o<span class=\"_ _6\"></span>f subsidiaries is pr<span class=\"_ _6\"></span>esent<span class=\"_ _6\"></span>ed under intangible asse<span class=\"_ _6\"></span>ts. Goodwill is not depr<span class=\"_ _0\"></span>e<span class=\"ls0 ws0\">-</span>ciat<span class=\"_ _0\"></span>ed but is test<span class=\"_ _6\"></span>ed for impairmen<span class=\"_ _6\"></span>t annually if ther<span class=\"_ _6\"></span>e are indica<span class=\"_ _0\"></span>tions that its v<span class=\"_ _6\"></span>alue is low<span class=\"_ _6\"></span>er than the carrying amount. When assessing the need to writ<span class=\"_ _0\"></span>e-down goodwill, this is assigned to r<span class=\"_ _0\"></span>elevan<span class=\"_ _6\"></span>t cash flow gener<span class=\"_ _6\"></span>ating units or gr<span class=\"_ _6\"></span>oups, which are e<span class=\"_ _0\"></span>xpected t<span class=\"_ _6\"></span>o benefit fr<span class=\"_ _6\"></span>om the acquisition. See Not<span class=\"_ _0\"></span>e 3.2 for further inf<span class=\"_ _6\"></span>ormation. Other intangible NOK 1,000<span class=\"_ _21a\"> </span>Licences<span class=\"_ _a0\"> </span>Goodwillassets<span class=\"_ _64\"> </span><span class=\"lsae wsb3\">TOTAL</span>Acquisition c<span class=\"_ _0\"></span>ost at 1 January 2022<span class=\"_ _cf\"> </span>7,508,421<span class=\"_ _21\"> </span>775,788<span class=\"_ _8a\"> </span>380,778<span class=\"_ _86\"> </span>8,664,987Additions thr<span class=\"_ _6\"></span>ough business c<span class=\"_ _6\"></span>ombinations<span class=\"_ _10d\"> </span>7,265,892<span class=\"_ _86\"> </span>2,241,170<span class=\"_ _191\"> </span>1,791<span class=\"_ _86\"> </span>9,508,853Additions<span class=\"_ _24d\"> </span>52,812<span class=\"_ _24e\"> </span>0<span class=\"_ _63\"> </span>137,072<span class=\"_ _63\"> </span>189,884Currency tr<span class=\"_ _0\"></span>anslation diff<span class=\"_ _6\"></span>erences<span class=\"_ _a3\"> </span>76,532<span class=\"_ _34\"> </span>6,627<span class=\"_ _75\"> </span>319<span class=\"_ _18a\"> </span>83,477Acquisition c<span class=\"_ _0\"></span>ost at 31 December 2022<span class=\"_ _24f\"> </span>14,903,657<span class=\"_ _70\"> </span>3,023,585<span class=\"_ _76\"> </span>519,960<span class=\"_ _b1\"> </span>18,447,202Accumula<span class=\"_ _6\"></span>ted depr<span class=\"_ _0\"></span>eciation &amp; write-do<span class=\"_ _6\"></span>wns at 1 January 2022<span class=\"_ _188\"> </span>21,000<span class=\"_ _18a\"> </span>23,725<span class=\"_ _18a\"> </span>89,791<span class=\"_ _63\"> </span>134,517Deprecia<span class=\"_ _0\"></span>tion<span class=\"_ _250\"> </span>7,137<span class=\"_ _24e\"> </span>0<span class=\"_ _35\"> </span>14,495<span class=\"_ _18a\"> </span>21,633Accumula<span class=\"_ _6\"></span>ted deprecia<span class=\"_ _6\"></span>tion &amp; write-downs a<span class=\"_ _6\"></span>t 31 December 2022<span class=\"_ _19\"> </span>28,137<span class=\"_ _25\"> </span>23,725<span class=\"_ _76\"> </span>104,286<span class=\"_ _76\"> </span>156,149Carrying amount a<span class=\"_ _6\"></span>t 31 December 2022<span class=\"_ _175\"> </span>14,875,519<span class=\"_ _70\"> </span>2,999,859<span class=\"_ _76\"> </span>415,674<span class=\"_ _b1\"> </span>18,291,052Indefinit<span class=\"_ _6\"></span>e/               Estima<span class=\"_ _6\"></span>ted lif<span class=\"_ _0\"></span>etimeIndefinit<span class=\"_ _6\"></span>e<span class=\"_ _61\"> </span>5\u201350 years3\u20137.5 yearsDeprecia<span class=\"_ _0\"></span>tion method<span class=\"_ _4a\"> </span>Linear<span class=\"_ _c5\"> </span>LinearOther intangible NOK 1,000<span class=\"_ _251\"> </span>Licenses<span class=\"_ _29\"> </span>Goodwillassets<span class=\"_ _64\"> </span><span class=\"lsae wsb3\">TOTAL</span>Acquisition c<span class=\"_ _0\"></span>ost at 1 January 2021<span class=\"_ _252\"> </span>6,193,183<span class=\"_ _63\"> </span>464,855<span class=\"_ _63\"> </span>287,142<span class=\"_ _86\"> </span>6,945,180Additions thr<span class=\"_ _6\"></span>ough business c<span class=\"_ _6\"></span>ombinations<span class=\"_ _190\"> </span>1,375,580<span class=\"_ _63\"> </span>324,933<span class=\"_ _24e\"> </span>0<span class=\"_ _27\"> </span>1,700,513Additions<span class=\"_ _253\"> </span>4,392<span class=\"_ _24e\"> </span>0<span class=\"_ _35\"> </span>93,636<span class=\"_ _18a\"> </span>98,028Disposal group c<span class=\"_ _0\"></span>ompanies<span class=\"_ _1e7\"> </span>0<span class=\"_ _129\"> </span>-14,000<span class=\"_ _ff\"> </span>0<span class=\"_ _129\"> </span>-14,000Currency tr<span class=\"_ _0\"></span>anslation diff<span class=\"_ _6\"></span>erences<span class=\"_ _254\"> </span>-64,734<span class=\"_ _24e\"> </span>0<span class=\"_ _24e\"> </span>0<span class=\"_ _11e\"> </span>-64,734Acquisition c<span class=\"_ _0\"></span>ost at 31 December 2021<span class=\"_ _c2\"> </span>7,508,421<span class=\"_ _76\"> </span>775,788<span class=\"_ _76\"> </span>380,778<span class=\"_ _70\"> </span>8,664,987Accumula<span class=\"_ _6\"></span>ted depr<span class=\"_ _0\"></span>eciation &amp; write-do<span class=\"_ _6\"></span>wns at 1 January 2021<span class=\"_ _32\"> </span>21,000<span class=\"_ _18a\"> </span>23,725<span class=\"_ _18a\"> </span>74,223<span class=\"_ _63\"> </span>118,948Deprecia<span class=\"_ _0\"></span>tion<span class=\"_ _236\"> </span>0<span class=\"_ _24e\"> </span>0<span class=\"_ _18a\"> </span>15,568<span class=\"_ _35\"> </span>15,568Accumula<span class=\"_ _6\"></span>ted deprecia<span class=\"_ _6\"></span>tion &amp; write-downs a<span class=\"_ _6\"></span>t 31 December 2021<span class=\"_ _64\"> </span>21,000<span class=\"_ _25\"> </span>23,725<span class=\"_ _af\"> </span>89,791<span class=\"_ _76\"> </span>134,517Carrying amount a<span class=\"_ _6\"></span>t 31 December 2021<span class=\"_ _57\"> </span>7,487,421<span class=\"_ _30\"> </span>752,063<span class=\"_ _76\"> </span>290,986<span class=\"_ _192\"> </span>8,530,470Estima<span class=\"_ _6\"></span>ted lif<span class=\"_ _0\"></span>etime<span class=\"_ _17b\"> </span>Indefinit<span class=\"_ _6\"></span>e<span class=\"_ _23c\"> </span>Indefinite<span class=\"_ _10f\"> </span>5\u201350 yearsDeprecia<span class=\"_ _0\"></span>tion method<span class=\"_ _255\"> </span>LinearThe majority of o<span class=\"_ _0\"></span>ther intangible assets t<span class=\"_ _6\"></span>otalling NOK 415.7 million ar<span class=\"_ _6\"></span>e made up of capitalised de<span class=\"_ _6\"></span>velopmen<span class=\"_ _6\"></span>t cos<span class=\"_ _6\"></span>ts. NOK 8.5 million of this is c<span class=\"_ _6\"></span>omprised of capitalised de<span class=\"_ _6\"></span>velopmen<span class=\"_ _6\"></span>t cos<span class=\"_ _6\"></span>ts r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o the dev<span class=\"_ _6\"></span>elopment o<span class=\"_ _6\"></span>f the Ocean Farm 1 installa<span class=\"_ _6\"></span>tion. These c<span class=\"_ _6\"></span>osts ar<span class=\"_ _6\"></span>e amor<span class=\"ls0 ws0\">-</span>tised ov<span class=\"_ _6\"></span>er 5 years. <span class=\"ws0\">A <span class=\"_ _0\"></span><span class=\"ws90\">further total o<span class=\"_ _0\"></span>f NOK 356.4 million relat<span class=\"_ _0\"></span>es to the </span></span>dev<span class=\"_ _6\"></span>elopment o<span class=\"_ _6\"></span>f the Group'<span class=\"_ _c\"></span><span class=\"ws25\">s <span class=\"_ _6\"></span><span class=\"ws26\">Smart Fish Farm concep<span class=\"_ _0\"></span>t and Ocean Farm<span class=\"_ _1\"></span> </span></span>2. This projects is s<span class=\"_ _6\"></span>till in the dev<span class=\"_ _6\"></span>elopment phase and amortisa<span class=\"_ _0\"></span>tion has not y<span class=\"_ _0\"></span>et commenced. In addition, o<span class=\"_ _0\"></span>ther intangible assets includes e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>cess value r<span class=\"_ _0\"></span>elating to the pur<span class=\"_ _0\"></span>chase of br<span class=\"_ _6\"></span>eeding nuclei. Br<span class=\"_ _6\"></span>eeding nuclei ar<span class=\"_ _6\"></span>e deprecia<span class=\"_ _6\"></span>ted o<span class=\"_ _0\"></span>ver 50 years, and their r<span class=\"_ _0\"></span>esidual value as of 31 December 2022 was NOK 22.6 million.Of the to<span class=\"_ _0\"></span>tal carrying amount rela<span class=\"_ _6\"></span>ted t<span class=\"_ _0\"></span>o licenses of NOK 14 876 million, NOK 255 million is r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to time-limit<span class=\"_ _0\"></span>ed demonstra<span class=\"_ _6\"></span>tion licenses. The licenses is amortised ov<span class=\"_ _6\"></span>er the r<span class=\"_ _6\"></span>emaining life which v<span class=\"_ _0\"></span>arious from 3 years t<span class=\"_ _6\"></span>o 7.5 years. Specification o<span class=\"_ _6\"></span>f fish farming licences 2022 (NOK 1,000)<span class=\"_ _91\"> </span>MAB tonnes<span class=\"_ _1ce\"> </span>Acquisition c<span class=\"_ _0\"></span>ost<span class=\"_ _186\"> </span>Carrying amount 31.12.2022Fish Farming Northern Norway<span class=\"_ _252\"> </span>75,116<span class=\"_ _2e\"> </span>6,305,262<span class=\"_ _2e\"> </span>6,300,262Fish Farming Centr<span class=\"_ _0\"></span>al Norway<span class=\"_ _18d\"> </span>84,749<span class=\"_ _2e\"> </span>7,109,063<span class=\"_ _2e\"> </span>7,080,732SalMar Aker Ocean<span class=\"_ _f8\"> </span>6,304<span class=\"_ _1f1\"> </span>96,181<span class=\"_ _1d1\"> </span>96,181Norway<span class=\"_ _fb\"> </span>166,169<span class=\"_ _1dd\"> </span>13,510,506<span class=\"_ _e3\"> </span>13,477,175Icelandic Salmon<span class=\"_ _cd\"> </span>23,700<span class=\"_ _114\"> </span>1,278,560<span class=\"_ _2e\"> </span>1,398,344Group<span class=\"_ _256\"> </span>189,869<span class=\"_ _1dd\"> </span>14,789,065<span class=\"_ _e3\"> </span>14,875,519Specification o<span class=\"_ _6\"></span>f fish farming licences 2021 (NOK 1,000)<span class=\"_ _5b\"> </span>MAB tonnes<span class=\"_ _106\"> </span>Acquisition c<span class=\"_ _6\"></span>ost<span class=\"_ _12\"> </span>Carrying amoun<span class=\"_ _6\"></span>t 31.12.2021Fish Farming Northern Norway<span class=\"_ _257\"> </span>38,251<span class=\"_ _13\"> </span>2,011,062<span class=\"_ _13\"> </span>2,006,062Fish Farming Centr<span class=\"_ _0\"></span>al Norway<span class=\"_ _e9\"> </span>63,234<span class=\"_ _1b\"> </span>4,096,299<span class=\"_ _13\"> </span>4,080,298SalMar Aker Ocean<span class=\"_ _258\"> </span>6,304<span class=\"_ _1e6\"> </span>83,850<span class=\"_ _1f9\"> </span>83,850Norway<span class=\"_ _259\"> </span>107,789<span class=\"_ _170\"> </span>6,191,211<span class=\"_ _170\"> </span>6,170,210Icelandic Salmon<span class=\"_ _168\"> </span>25,200<span class=\"_ _13\"> </span>1,271,890<span class=\"_ _13\"> </span>1,317,211Group<span class=\"_ _13d\"> </span>132,989<span class=\"_ _170\"> </span>7,463,101<span class=\"_ _170\"> </span>7,487,421In 2022, <span class=\"ws0\">SalMar</span> incr<span class=\"_ _6\"></span>eased its production capacity thr<span class=\"_ _0\"></span>ough the acqui<span class=\"ws0\">-</span>sitions of N<span class=\"_ _0\"></span>TS and the merger with NRS. The fair v<span class=\"_ _6\"></span>alue of licenses r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to the tr<span class=\"_ _0\"></span>ansactions was NOK 7 262 million. This led to <span class=\"ws0\">a net </span>incr<span class=\"_ _6\"></span>ease in MAB of 19,635 t<span class=\"_ _6\"></span>onnes in Centr<span class=\"_ _0\"></span>al Norway and <span class=\"ws36\">a <span class=\"_ _0\"></span><span class=\"ws2e\">net increase </span></span>in MAB of 30,814 t<span class=\"_ _6\"></span>onnes in Northern Norway. In addition the acquisi-tion included 8 aquacultur<span class=\"_ _6\"></span>e dev<span class=\"_ _6\"></span>elopment licences in Northern Norwa<span class=\"_ _6\"></span>y with MAB of 6,051 t<span class=\"_ _6\"></span>onnes. The to<span class=\"_ _0\"></span>tal MAB includes one time-lim<span class=\"ls0 ws0\">-</span>ited demons<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>ation license in Cen<span class=\"_ _6\"></span>tral Norwa<span class=\"_ _0\"></span>y and one time-limited demonstr<span class=\"_ _0\"></span>ation license in Northern Norway. See No<span class=\"_ _6\"></span>te 4.5 f<span class=\"_ _0\"></span>or further inf<span class=\"_ _6\"></span>ormation.In addition <span class=\"ws0\">SalMar</span> acquir<span class=\"_ _6\"></span>ed 1,4 dev<span class=\"_ _6\"></span>elopment licences c<span class=\"_ _0\"></span>orresponding to MAB 1,100 t<span class=\"_ _6\"></span>onnes in 2022. T<span class=\"_ _c\"></span>otal c<span class=\"_ _6\"></span>onsider<span class=\"_ _6\"></span>ation f<span class=\"_ _6\"></span>or the licenses was NOK 50 million. In 2021, <span class=\"ws0\">SalMar</span> incr<span class=\"_ _6\"></span>eased its production capacity thr<span class=\"_ _0\"></span>ough the acqui<span class=\"ws0\">-</span>sitions of Nekt<span class=\"_ _6\"></span>on Havbruk A<span class=\"_ _0\"></span>S and Ref<span class=\"_ _6\"></span>snes Laks A<span class=\"_ _6\"></span>S for <span class=\"ws25\">a <span class=\"_ _0\"></span>consider<span class=\"_ _0\"></span>ation </span>of NOK 1370 million. This led t<span class=\"_ _6\"></span>o <span class=\"ws2b\">a <span class=\"_ _0\"></span><span class=\"ws26\">net increase in MAB o<span class=\"_ _6\"></span>f 5,500 tonnes </span></span>in Centr<span class=\"_ _0\"></span>al Norway. See Not<span class=\"_ _0\"></span>e 4.5 for further inf<span class=\"_ _6\"></span>ormation. In 2021, the groups oper<span class=\"_ _0\"></span>ations on Iceland acquir<span class=\"_ _6\"></span>ed two smolt facil<span class=\"ws0\">-</span>ities of which NOK 10.0 million o<span class=\"_ _6\"></span>f the c<span class=\"_ _6\"></span>onsidera<span class=\"_ _0\"></span>tion was rec<span class=\"_ _6\"></span>ognized as licenses. Icelandic Salmon holds license of MAB 23,700 t<span class=\"_ _0\"></span>onnes in the Icelandic W<span class=\"_ _6\"></span>estfjor<span class=\"_ _0\"></span>ds. Of the total MAB, 10,000 t<span class=\"_ _0\"></span>onnes must be renew<span class=\"_ _6\"></span>ed by the end of 2026, 12,200 t<span class=\"_ _6\"></span>onnes by the end of 2029 and 1,500 t<span class=\"_ _6\"></span>onnes by the end of 2038. Included in the specification o<span class=\"_ _6\"></span>f fish farming licenses abov<span class=\"_ _0\"></span>e there is 4 time-limited demons<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>ation licenses in Cen<span class=\"_ _6\"></span>tral Norwa<span class=\"_ _0\"></span>y, and 2 time-lim<span class=\"ls0 ws0\">-</span>ited demons<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>ation license in Northern Norwa<span class=\"_ _6\"></span>y. In addition <span class=\"ws3b\">SalMar<span class=\"ls0 ws0\"> </span></span>oper<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>es sev<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>al R&amp;<span class=\"ws0\">D <span class=\"_ _6\"></span><span class=\"ws26\">licences in collabor<span class=\"_ _0\"></span>ation with o<span class=\"_ _6\"></span>ther companies. </span></span>SalMar<span class=\"ws32\"> Group also holds 8 de<span class=\"_ _0\"></span>velopment licences thr<span class=\"_ _6\"></span>ough Maricultur<span class=\"_ _6\"></span>e </span>A<span class=\"_ _6\"></span>S, to<span class=\"_ _6\"></span>tal MAB 6,240 tonnes. The licenses was gr<span class=\"_ _0\"></span>anted in 2019 by the Norwegian Dir<span class=\"_ _6\"></span>ector<span class=\"_ _0\"></span>ate o<span class=\"_ _6\"></span>f Fisheries to de<span class=\"_ _6\"></span>velop the Smart Fish Farm, a <span class=\"ws3d\">specially designed deepwa<span class=\"_ _6\"></span>ter ins<span class=\"_ _6\"></span>tallation f<span class=\"_ _6\"></span>or the farming of </span>fish in the open ocean.  licenses in Centr<span class=\"_ _0\"></span>al Norway, and 1 time-limit<span class=\"_ _0\"></span>ed<span class=\"_ _1\"></span> demonstr<span class=\"_ _0\"></span>ation license in Northern Norway. In addition <span class=\"ws27\">SalMar</span> oper<span class=\"_ _0\"></span>ates sev<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>al R&amp;D licences in collabor<span class=\"_ _0\"></span>ation with other c<span class=\"_ _0\"></span>ompanies.Specification o<span class=\"_ _6\"></span>f goodwill 2022 (NOK 1,000)<span class=\"_ _17\"> </span>Acquisition y<span class=\"_ _6\"></span>ear<span class=\"_ _15b\"> </span>A<span class=\"_ _6\"></span>cquisition c<span class=\"_ _6\"></span>ost<span class=\"_ _85\"> </span>Carrying amount 31.12.2022Fish Farming Northern Norway<span class=\"_ _19d\"> </span>2022<span class=\"_ _13\"> </span>1,482,363<span class=\"_ _153\"> </span>1,482,363Fish Farming Centr<span class=\"_ _0\"></span>al Norway<span class=\"_ _179\"> </span>2022<span class=\"_ _25a\"> </span>602,850<span class=\"_ _25a\"> </span>602,850Goodwill arising from the acquisition 2022<span class=\"_ _153\"> </span>2,085,213<span class=\"_ _13\"> </span>2,085,213and merger o<span class=\"_ _0\"></span>f NTS and NRSFish Farming Northern Norway<span class=\"_ _19d\"> </span>2006<span class=\"_ _1f9\"> </span>95,114<span class=\"_ _25b\"> </span>95,114Fish Farming Centr<span class=\"_ _0\"></span>al Norway<span class=\"_ _1a8\"> </span>1999-2021<span class=\"_ _9d\"> </span>680,674<span class=\"_ _9d\"> </span>656,949Icelandic Salmon<span class=\"_ _25c\"> </span>2022<span class=\"_ _25a\"> </span>155,956<span class=\"_ _9d\"> </span>162,583T<span class=\"_ _c\"></span>otal goodwill<span class=\"_ _25d\"> </span>3,016,957<span class=\"_ _1bb\"> </span>2,999,859The goodwill of NOK 2 085 million arising fr<span class=\"_ _0\"></span>om the acquisition and merger of N<span class=\"_ _0\"></span>TS and NRS,  comprises both the v<span class=\"_ _0\"></span>alue of expect<span class=\"_ _0\"></span>ed synergies arising fr<span class=\"_ _0\"></span>om the acquisition which is not separ<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>ely r<span class=\"_ _6\"></span>ecognised and technical goodwill. Due t<span class=\"_ _0\"></span>o fish farming licenses having an indefinit<span class=\"_ _6\"></span>e useful lif<span class=\"_ _0\"></span>e, <span class=\"ws1f\">SalMar</span> has assessed that the pr<span class=\"_ _0\"></span>esent value o<span class=\"_ _6\"></span>f the def<span class=\"_ _0\"></span>erred tax r<span class=\"_ _6\"></span>elat<span class=\"_ _0\"></span>ed to the ex<span class=\"_ _0\"></span>cess value iden<span class=\"_ _6\"></span>tified for licenses being close to 0. De<span class=\"_ _6\"></span>f<span class=\"_ _6\"></span>erred tax r<span class=\"_ _0\"></span>elated t<span class=\"_ _0\"></span>o ex<span class=\"_ _0\"></span>cess value identified f<span class=\"_ _6\"></span>or licenses amounts t<span class=\"_ _6\"></span>o <span class=\"ws0\">a </span>total o<span class=\"_ _0\"></span>f NOK 789 million, which is r<span class=\"_ _6\"></span>ecognised as t<span class=\"_ _0\"></span>echnical goodwill. The deferr<span class=\"_ _0\"></span>ed tax is comput<span class=\"_ _6\"></span>ed with the sta<span class=\"_ _6\"></span>tutory tax in Norway o<span class=\"_ _6\"></span>f 22%.The goodwill of NOK 156 million alloca<span class=\"_ _6\"></span>ted t<span class=\"_ _0\"></span>o segment Icelandic Salmon in 2022 is arising from the acquisition of Eldiss<span class=\"_ _6\"></span>t\u00f8din Is<span class=\"_ _6\"></span>thor Ehf (Is<span class=\"_ _6\"></span>thor). For further in<span class=\"_ _6\"></span>forma<span class=\"_ _6\"></span>tion rela<span class=\"_ _0\"></span>ted to goodwill acquir<span class=\"_ _0\"></span>ed in business combinations, see No<span class=\"_ _0\"></span>te 4.5.Specification o<span class=\"_ _6\"></span>f goodwill 2021 (NOK 1,000)<span class=\"_ _d\"> </span>Acquisition year<span class=\"_ _1ce\"> </span>Acquisition c<span class=\"_ _6\"></span>ost<span class=\"_ _186\"> </span>Carrying amount 31.12.2021Fish Farming Northern Norway<span class=\"_ _e9\"> </span>2006<span class=\"_ _1d1\"> </span>95,114<span class=\"_ _1d1\"> </span>95,114Fish Farming Centr<span class=\"_ _0\"></span>al Norway<span class=\"_ _25e\"> </span>1999-2021<span class=\"_ _12f\"> </span>680,674<span class=\"_ _12f\"> </span>656,949T<span class=\"_ _c\"></span>otal goodwill<span class=\"_ _25f\"> </span>775,788<span class=\"_ _260\"> </span>752,063NOTE 3.2 <span class=\"_ _224\"> </span> <span class=\"_\"> </span><span class=\"fsa fc4 ls0\">Impairment of non-f<span class=\"_ _1\"></span>inancial assets</span>Acc<span class=\"_ _0\"></span>ounting policiesAnnually or upon indication, each cash gener<span class=\"_ _0\"></span>ating unit, is tes<span class=\"_ _6\"></span>ted f<span class=\"_ _0\"></span>or impairment. If the rec<span class=\"_ _0\"></span>over<span class=\"_ _0\"></span>able amount of <span class=\"ls0 ws0\">a <span class=\"_ _0\"></span><span class=\"ws26\">cash genera<span class=\"_ _0\"></span>ting unit is estimat<span class=\"_ _6\"></span>ed to be less than the carrying amoun<span class=\"_ _6\"></span>t of the ne<span class=\"_ _6\"></span>t assets o<span class=\"_ _6\"></span>f the cash </span></span>gener<span class=\"_ _6\"></span>ating unit, impairmen<span class=\"_ _6\"></span>t to the r<span class=\"_ _0\"></span>ecov<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>able amount is r<span class=\"_ _0\"></span>ecognised. The Gr<span class=\"_ _6\"></span>oup has substantial asse<span class=\"_ _0\"></span>ts with indefinit<span class=\"_ _0\"></span>e lives in the form o<span class=\"_ _6\"></span>f licenses and goodwill. The licenses are subject t<span class=\"_ _0\"></span>o impairment tes<span class=\"_ _6\"></span>ting in c<span class=\"_ _6\"></span>ombination with goodwill in the annual t<span class=\"_ _6\"></span>est. Asse<span class=\"_ _6\"></span>ts that ar<span class=\"_ _0\"></span>e subject to amortization ar<span class=\"_ _0\"></span>e revie<span class=\"_ _6\"></span>wed for impairmen<span class=\"_ _6\"></span>t whenev<span class=\"_ _6\"></span>er ther<span class=\"_ _6\"></span>e are indica<span class=\"_ _0\"></span>tions that future earnings do no<span class=\"_ _0\"></span>t justify the carrying value.SalMar<span class=\"ws26\"> has identified the Gr<span class=\"_ _0\"></span>oup'<span class=\"_ _6\"></span><span class=\"ws3c\">s <span class=\"_ _6\"></span><span class=\"ws26\">business segments as cash gener<span class=\"_ _0\"></span>ating units. In c<span class=\"_ _6\"></span>onnection with acqui</span></span></span>-sitions, goodwill and intangible asse<span class=\"_ _6\"></span>ts ar<span class=\"_ _6\"></span>e allocat<span class=\"_ _6\"></span>ed to each o<span class=\"_ _6\"></span>f the Group\u2019<span class=\"_ _0\"></span>s cash genera<span class=\"_ _6\"></span>ting units that ar<span class=\"_ _6\"></span>e expect<span class=\"_ _0\"></span>ed to benefit fr<span class=\"_ _6\"></span>om the c<span class=\"_ _6\"></span>ombination.  The cash gener<span class=\"_ _0\"></span>ating units are the lo<span class=\"_ _6\"></span>west le<span class=\"_ _0\"></span>vel in which independent cash flo<span class=\"_ _6\"></span>ws can be identified, and no higher than the Gr<span class=\"_ _0\"></span>oup'<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws4b\">business segments based on </span></span>the geogr<span class=\"_ _6\"></span>aphic distribution o<span class=\"_ _6\"></span>f its sea farming opera<span class=\"_ _0\"></span>tions in Norway, the segmen<span class=\"_ _6\"></span>ts Fish Farming Centr<span class=\"_ _0\"></span>al Norway and Fish Farming Northern Norwa<span class=\"_ _6\"></span>y, Sales &amp; Indus<span class=\"_ _6\"></span>try, Icelandic Salmon and <span class=\"ws0\">SalMar</span> Ak<span class=\"_ _0\"></span>er Ocean.Impairment t<span class=\"_ _0\"></span>esting is carried out by calculating the ne<span class=\"_ _6\"></span>t presen<span class=\"_ _6\"></span>t value o<span class=\"_ _0\"></span>f estimat<span class=\"_ _6\"></span>ed future cash flo<span class=\"_ _0\"></span>ws (value in use) for the cash-gener<span class=\"_ _0\"></span>ating unit and comparing the ne<span class=\"_ _0\"></span>t present v<span class=\"_ _0\"></span>alue of the cash flow t<span class=\"_ _6\"></span>owar<span class=\"_ _0\"></span>ds the carrying amount o<span class=\"_ _6\"></span>f net asse<span class=\"_ _6\"></span>ts held by the cash-gener<span class=\"_ _6\"></span>ating unit. The cash flo<span class=\"_ _6\"></span>w used in the calculations r<span class=\"_ _6\"></span>epresen<span class=\"_ _6\"></span>ts the management\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws68\">best estima<span class=\"_ _6\"></span>te a<span class=\"_ _0\"></span>t the time of reporting. If the carrying amoun<span class=\"_ _6\"></span>t is higher </span></span>than the calculat<span class=\"_ _0\"></span>ed value in use, the assets ar<span class=\"_ _0\"></span>e consider<span class=\"_ _6\"></span>ed impaired. The es<span class=\"_ _0\"></span>timated cash flo<span class=\"_ _6\"></span>w is based on the assumption o<span class=\"_ _6\"></span>f c<span class=\"_ _6\"></span>ontinued oper<span class=\"_ _0\"></span>ation. V<span class=\"_ _6\"></span>alue in use is calculat<span class=\"_ _0\"></span>ed by estimating futur<span class=\"_ _6\"></span>e cash flows, based on appro<span class=\"_ _0\"></span>ved budgets and f<span class=\"_ _6\"></span>orecas<span class=\"_ _6\"></span>ts. Cash flow gr<span class=\"_ _0\"></span>owth aft<span class=\"_ _6\"></span>er the last y<span class=\"_ _6\"></span>ear in the calculation is assumed to equal the e<span class=\"_ _0\"></span>xpected r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e of in<span class=\"_ _6\"></span>flation. Cash flo<span class=\"_ _0\"></span>ws are disc<span class=\"_ _6\"></span>ount<span class=\"_ _6\"></span>ed by <span class=\"ws0\">a </span>r<span class=\"_ _0\"></span>ate o<span class=\"_ _6\"></span>f int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est be<span class=\"_ _6\"></span>for<span class=\"_ _0\"></span>e tax which tak<span class=\"_ _6\"></span>es accoun<span class=\"_ _0\"></span>t of rele<span class=\"_ _6\"></span>van<span class=\"_ _0\"></span>t market risk. If the calcula<span class=\"_ _6\"></span>t<span class=\"_ _6\"></span>ed value in use is less than the carrying amount o<span class=\"_ _6\"></span>f the cash flow-gener<span class=\"_ _0\"></span>ating entity<span class=\"_ _6\"></span>, goodwill is impair<span class=\"_ _6\"></span>ed first and then o<span class=\"_ _6\"></span>ther assets as r<span class=\"_ _0\"></span>equired. The groups analyses o<span class=\"_ _0\"></span>f climate risk ha<span class=\"_ _6\"></span>ve so far no<span class=\"_ _6\"></span>t identified clima<span class=\"_ _6\"></span>te-r<span class=\"_ _0\"></span>elated ma<span class=\"_ _0\"></span>tters with substan<span class=\"_ _6\"></span>tially aff<span class=\"_ _0\"></span>ect on the value of the gr<span class=\"_ _6\"></span>oups assets or futur<span class=\"_ _0\"></span>e cash-flow. For further in<span class=\"_ _6\"></span>forma<span class=\"_ _6\"></span>tion see Not<span class=\"_ _0\"></span>e 1.7. Carrying amount o<span class=\"_ _0\"></span>f licences and goodwill allocated to cash gener<span class=\"_ _0\"></span>ating units as at 31 December 2022:NOK 1,000<span class=\"_ _1a5\"> </span>Goodwill<span class=\"_ _191\"> </span>Licenses<span class=\"_ _101\"> </span>T<span class=\"_ _0\"></span>otal 31.12.2022Fish Farming Northern Norway<span class=\"_ _e0\"> </span>1,577,477<span class=\"_ _18a\"> </span>6,300,262<span class=\"_ _64\"> </span>7,877,739Fish Farming Centr<span class=\"_ _0\"></span>al Norway<span class=\"_ _ff\"> </span>1,259,799<span class=\"_ _18a\"> </span>7,176,913<span class=\"_ _64\"> </span>8,436,712Icelandic Salmon<span class=\"_ _9a\"> </span>162,583<span class=\"_ _35\"> </span>1,398,344<span class=\"_ _64\"> </span>1,560,9272,999,859<span class=\"_ _63\"> </span>14,875,519<span class=\"_ _11e\"> </span>17,875,378Carrying amount o<span class=\"_ _0\"></span>f licences and goodwill allocated to cash gener<span class=\"_ _0\"></span>ating units as at 31 December 2021:NOK 1,000<span class=\"_ _1a5\"> </span>Goodwill<span class=\"_ _191\"> </span>Licenses<span class=\"_ _101\"> </span>T<span class=\"_ _0\"></span>otal 31.12.2021Fish Farming Northern Norway<span class=\"_ _be\"> </span>95,114<span class=\"_ _35\"> </span>2,006,062<span class=\"_ _64\"> </span>2,101,177Fish Farming Centr<span class=\"_ _0\"></span>al Norway<span class=\"_ _5\"> </span>656,949<span class=\"_ _18a\"> </span>4,164,149<span class=\"_ _64\"> </span>4,821,098Icelandic Salmon<span class=\"_ _261\"> </span>0<span class=\"_ _35\"> </span>1,317,209<span class=\"_ _64\"> </span>1,317,209752,063<span class=\"_ _35\"> </span>7,487,420<span class=\"_ _64\"> </span>8,239,484A<span class=\"_ _0\"></span>t the end of the reporting periods, the mark<span class=\"_ _0\"></span>et value o<span class=\"_ _0\"></span>f the Group\u2019<span class=\"_ _6\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span><span class=\"ws24\">equity was significantly higher </span></span>than the carrying amount o<span class=\"_ _6\"></span>f equity, which is an indica<span class=\"_ _6\"></span>tion that the mark<span class=\"_ _0\"></span>et c<span class=\"_ _6\"></span>onsiders the value o<span class=\"_ _6\"></span>f the Group\u2019<span class=\"_ _0\"></span>s assets t<span class=\"_ _6\"></span>o e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>ceed the carrying amount.Key<span class=\"_ _37\"></span><span class=\"ls0 ws0\"> assump<span class=\"_ _6\"></span>tions</span>The k<span class=\"_ _6\"></span>ey assump<span class=\"_ _6\"></span>tions used in the calculation o<span class=\"_ _6\"></span>f value in use ar<span class=\"_ _0\"></span>e har<span class=\"ws0\">-</span>ves<span class=\"_ _6\"></span>ted v<span class=\"_ _6\"></span>olume, EBIT/ kg, capital e<span class=\"_ _6\"></span>xpenditure, tax, disc<span class=\"_ _0\"></span>ount r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>es and the terminal gr<span class=\"_ _0\"></span>owth ra<span class=\"_ _0\"></span>tes. Disc<span class=\"_ _6\"></span>ount r<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>eThe disc<span class=\"_ _6\"></span>ount r<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>es are based on the W<span class=\"_ _6\"></span>eight<span class=\"_ _0\"></span>ed A<span class=\"_ _6\"></span>ver<span class=\"_ _0\"></span>age Cost o<span class=\"_ _6\"></span>f Capital (W<span class=\"_ _0\"></span>AC<span class=\"_ _0\"></span>C) methodology. In the model <span class=\"ws0\">a </span>t<span class=\"_ _0\"></span>en-year risk-free r<span class=\"_ _0\"></span>at<span class=\"_ _6\"></span>e has been used. Calculation o<span class=\"_ _6\"></span>f the final disc<span class=\"_ _6\"></span>ount r<span class=\"_ _0\"></span>ates also tak<span class=\"_ _0\"></span>es into acc<span class=\"_ _0\"></span>ount mark<span class=\"_ _6\"></span>et risk pr<span class=\"_ _6\"></span>emium, debt risk pr<span class=\"_ _0\"></span>emium, gearing and beta value. In the calculations, the Gr<span class=\"_ _0\"></span>oup has applied estimat<span class=\"_ _6\"></span>ed cash flows a<span class=\"_ _6\"></span>fter tax and the c<span class=\"_ _6\"></span>orrespond<span class=\"_ _6\"></span>ing discoun<span class=\"_ _0\"></span>t rat<span class=\"_ _0\"></span>es after tax. The <span class=\"_ _6\"></span>discoun<span class=\"_ _0\"></span>t rat<span class=\"_ _0\"></span>e aft<span class=\"_ _0\"></span>er tax and befor<span class=\"_ _6\"></span>e tax is calculat<span class=\"_ _0\"></span>ed at 7.7% and 7.9% respectiv<span class=\"_ _0\"></span>ely for the Gr<span class=\"_ _0\"></span>oup'<span class=\"_ _6\"></span><span class=\"ws0\">s <span class=\"wsfe\">Norw<span class=\"_ _6\"></span>egian entities. F<span class=\"_ _6\"></span>or the opera<span class=\"_ _0\"></span>tions in Iceland, the </span></span>disc<span class=\"_ _6\"></span>ount r<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>e after tax and be<span class=\"_ _6\"></span>for<span class=\"_ _0\"></span>e tax is 6.5% and 7.2% respectiv<span class=\"_ _6\"></span>ely. In the sensitivity analysis the disc<span class=\"_ _6\"></span>ount r<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>e after tax is t<span class=\"_ _0\"></span>ested as it will yield the same r<span class=\"_ _6\"></span>esult as bef<span class=\"_ _6\"></span>ore tax.T<span class=\"_ _c\"></span>erminal growth r<span class=\"_ _0\"></span>at<span class=\"_ _6\"></span>eThe gro<span class=\"_ _0\"></span>wth rat<span class=\"_ _0\"></span>e is set at 2.5 % f<span class=\"_ _6\"></span>or Norway and 2.0 % f<span class=\"_ _6\"></span>or Iceland.EBIT/ k<span class=\"_ _6\"></span>gEBIT mar<span class=\"_ _6\"></span>gin per kg is highly vola<span class=\"_ _6\"></span>tile with respect t<span class=\"_ _0\"></span>o changes in salmon<span class=\"_ _1\"></span> prices. Forwar<span class=\"_ _0\"></span>d prices are based on the Fish P<span class=\"_ _6\"></span>ool Index a<span class=\"_ _0\"></span>t the reporting day. Es<span class=\"_ _6\"></span>timat<span class=\"_ _6\"></span>es for pr<span class=\"_ _0\"></span>oduction cost ar<span class=\"_ _0\"></span>e based on historic figur<span class=\"_ _0\"></span>es and ex<span class=\"_ _1\"></span><span class=\"ls0 ws0\">pecta<span class=\"_ _6\"></span>tions. </span>Harves<span class=\"_ _6\"></span>ted v<span class=\"_ _6\"></span>olumeHarves<span class=\"_ _6\"></span>ted v<span class=\"_ _0\"></span>olume is based on the curren<span class=\"_ _6\"></span>t st<span class=\"_ _6\"></span>ocking plans for each unit, and for<span class=\"_ _0\"></span>ecasted figur<span class=\"_ _0\"></span>es for gro<span class=\"_ _0\"></span>wth, assumed harvest weigh<span class=\"_ _6\"></span>t and mortality, based on his<span class=\"_ _6\"></span>torical figur<span class=\"_ _0\"></span>es.Ta<span class=\"_ _37\"></span>xA <span class=\"_ _6\"></span><span class=\"ws90\">22% corpor<span class=\"_ _0\"></span>ate <span class=\"_ _6\"></span>tax has been used for Norwegian en<span class=\"_ _0\"></span>tities and 20% </span>on Iceland. For Norwegian en<span class=\"_ _6\"></span>tities estima<span class=\"_ _6\"></span>te o<span class=\"_ _6\"></span>f pr<span class=\"_ _6\"></span>oposed resour<span class=\"_ _0\"></span>ce ren<span class=\"_ _6\"></span>t tax has been added in the calculation. In addition curr<span class=\"_ _0\"></span>ent resour<span class=\"_ _0\"></span>ce tax and license tax has been added for Iceland.Climat<span class=\"_ _0\"></span>e RiskAs mentioned in no<span class=\"_ _0\"></span>te 4.12 <span class=\"ws0\">SalMar</span> has c<span class=\"_ _6\"></span>onducted <span class=\"ws0\">a <span class=\"_ _6\"></span><span class=\"ws31\">climat<span class=\"_ _0\"></span>e risk anal<span class=\"ws0\">-</span></span></span>ysis of its asse<span class=\"_ _0\"></span>ts. Based on curren<span class=\"_ _6\"></span>t knowledge this is deemed t<span class=\"_ _6\"></span>o be less sensitive c<span class=\"_ _0\"></span>ompared to the o<span class=\"_ _0\"></span>ther factors used in the impair<span class=\"ws0\">-</span>ment e<span class=\"_ _6\"></span>valua<span class=\"_ _6\"></span>tion.Based on the abov<span class=\"_ _6\"></span>e assessments, ther<span class=\"_ _0\"></span>e were no impairmen<span class=\"_ _6\"></span>t indicat<span class=\"_ _6\"></span>ors identified r<span class=\"_ _0\"></span>elated t<span class=\"_ _0\"></span>o the fish farming licences or goodwill as of 31 December 2022. All segments ha<span class=\"_ _6\"></span>ve <span class=\"ws1d\">a <span class=\"_ _1\"></span></span>mat<span class=\"_ _6\"></span>erial positive diff<span class=\"_ _0\"></span>erence betw<span class=\"_ _6\"></span>een the calculat<span class=\"_ _6\"></span>ed rec<span class=\"_ _0\"></span>over<span class=\"_ _0\"></span>able value and book value. Sensitivity In c<span class=\"_ _6\"></span>onnection with the impairment t<span class=\"_ _0\"></span>esting of in<span class=\"_ _6\"></span>tangible asse<span class=\"_ _6\"></span>ts, <span class=\"ws3c\">a <span class=\"_ _6\"></span>sen<span class=\"ls0 ws0\">-</span></span>sitivity analysis has been carried out. Sensitivity analysis has been performed f<span class=\"_ _6\"></span>or each of the de<span class=\"_ _6\"></span>fined cash gener<span class=\"_ _6\"></span>ating units.V<span class=\"_ _0\"></span>alue in use is sensitive to changes in the assump<span class=\"_ _6\"></span>tions made, the most importan<span class=\"_ _6\"></span>t of which ar<span class=\"_ _0\"></span>e the discount r<span class=\"_ _0\"></span>ate and EBIT/kg. The table below sho<span class=\"_ _6\"></span>ws the e<span class=\"_ _6\"></span>xten<span class=\"_ _6\"></span>t of which the input fact<span class=\"_ _6\"></span>ors must be changed for the v<span class=\"_ _6\"></span>alue in use to be equal t<span class=\"_ _6\"></span>o the carrying amount o<span class=\"_ _0\"></span>f net assets held by the cash-gener<span class=\"_ _6\"></span>ating unit. Disc<span class=\"_ _6\"></span>ount r<span class=\"_ _6\"></span>ate Cash genera<span class=\"_ _0\"></span>ting unitsafter tax<span class=\"_ _4\"> </span><span class=\"ws99\">EBIT/kg (NOK)</span>Fish Farming Northern Norway<span class=\"_ _134\"> </span>+1.8 %<span class=\"_ _d0\"> </span>-2.9Fish Farming Centr<span class=\"_ _0\"></span>al Norway<span class=\"_ _1a0\"> </span>+5.1 %<span class=\"_ _d0\"> </span>-5.5Icelandic Salmon<span class=\"_ _262\"> </span>+1.3 %<span class=\"_ _d0\"> </span>-4.0NOTE 3.3 <span class=\"_ _224\"> </span> <span class=\"_\"> </span><span class=\"fsa fc4 ls0\">Proper<span class=\"_ _1\"></span>ty<span class=\"_ _20\"></span>, plant and e<span class=\"_ _1\"></span>quipment</span>Acc<span class=\"_ _0\"></span>ounting policiesProperty<span class=\"_ _0\"></span>, plant and equipment (PPE) is measur<span class=\"_ _0\"></span>ed at acquisition cos<span class=\"_ _6\"></span>t, less <span class=\"_ _37\"></span>a <span class=\"_ _37\"></span><span class=\"ws6e\">deduction f<span class=\"_ _6\"></span>or accumulat<span class=\"_ _6\"></span>ed depr<span class=\"_ _6\"></span>eciation and writ<span class=\"_ _6\"></span>e-downs. </span>Borro<span class=\"_ _0\"></span>wing cost tha<span class=\"_ _6\"></span>t are dir<span class=\"_ _0\"></span>ectly attributable to the c<span class=\"_ _0\"></span>onstruction of <span class=\"_ _37\"></span><span class=\"ls1c ws1b\">a <span class=\"_ _37\"></span><span class=\"ws24\">qualifying asset f<span class=\"_ _6\"></span>orm part of the c<span class=\"_ _0\"></span>ost of the asse<span class=\"_ _6\"></span>t. S<span class=\"_ _0\"></span>traight-</span></span>line depr<span class=\"_ _6\"></span>eciation is applied o<span class=\"_ _6\"></span>ver the use<span class=\"_ _6\"></span>ful life o<span class=\"_ _0\"></span>f property, plan<span class=\"_ _6\"></span>t and equipment, based on the asse<span class=\"_ _6\"></span>t\u2019<span class=\"_ _0\"></span><span class=\"ws3b\">s <span class=\"_ _37\"></span><span class=\"ws24\">hist<span class=\"_ _6\"></span>orical cos<span class=\"_ _6\"></span>t and estima<span class=\"_ _6\"></span>ted </span></span>r<span class=\"_ _6\"></span>esidual value a<span class=\"_ _6\"></span>t disposal. If <span class=\"ws1b\">a <span class=\"_ _37\"></span></span>substan<span class=\"_ _6\"></span>tial part of an asse<span class=\"_ _6\"></span>t has an individual and diff<span class=\"_ _6\"></span>eren<span class=\"_ _6\"></span>t useful lif<span class=\"_ _0\"></span>e, this part is depreciat<span class=\"_ _0\"></span>ed separa<span class=\"_ _6\"></span>tely. The asset\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws66\">r<span class=\"_ _0\"></span>esidual value and useful lif<span class=\"_ _0\"></span>e are ev<span class=\"_ _0\"></span>aluated annually. The </span></span>gain or loss arising from the disposal or r<span class=\"_ _0\"></span>etir<span class=\"_ _6\"></span>ement o<span class=\"_ _6\"></span>f an asset is det<span class=\"_ _0\"></span>ermined as the differ<span class=\"_ _6\"></span>ence between the sales pr<span class=\"_ _0\"></span>oceeds and the carrying amount o<span class=\"_ _6\"></span>f the asset.PPE under c<span class=\"_ _6\"></span>onstruction is no<span class=\"_ _6\"></span>t deprecia<span class=\"_ _0\"></span>ted. Deprecia<span class=\"_ _0\"></span>tion is charged to e<span class=\"_ _6\"></span>xpenses when the asset is r<span class=\"_ _6\"></span>eady for use.Impairment t<span class=\"_ _0\"></span>ests for PPE ar<span class=\"_ _6\"></span>e performed when ther<span class=\"_ _0\"></span>e are indications of impairmen<span class=\"_ _6\"></span>t. If the r<span class=\"_ _6\"></span>eco<span class=\"_ _0\"></span>verable amoun<span class=\"_ _6\"></span>t is estima<span class=\"_ _6\"></span>ted t<span class=\"_ _0\"></span>o be less than the carrying amount o<span class=\"_ _6\"></span>f the net asse<span class=\"_ _0\"></span>t, impairment to the r<span class=\"_ _0\"></span>ecov<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>able amount is r<span class=\"_ _0\"></span>ecognised. The r<span class=\"_ _6\"></span>ec<span class=\"_ _6\"></span>ov<span class=\"_ _6\"></span>erable amoun<span class=\"_ _0\"></span>t is the higher of net sales value and v<span class=\"_ _6\"></span>alue in use. V<span class=\"_ _0\"></span>alue in use is the present v<span class=\"_ _0\"></span>alue of future cash flows which the asse<span class=\"_ _6\"></span>t will gener<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e.Other Land &amp; Machinery &amp; Boats &amp; opera<span class=\"_ _0\"></span>ting Assets under NOK 1,000buildings equipmentbargesassetsc<span class=\"_ _6\"></span>onstruction<span class=\"_ _b6\"> </span>T<span class=\"_ _c\"></span>otalAcquisition c<span class=\"_ _0\"></span>ost at 1 January 2022<span class=\"_ _12b\"> </span>2,503,586<span class=\"_ _8f\"> </span>4,312,018<span class=\"_ _8f\"> </span>1,806,879<span class=\"_ _6d\"> </span>276,327<span class=\"_ _8f\"> </span>1,838,751<span class=\"_ _71\"> </span>10,737,560Additions thr<span class=\"_ _6\"></span>ough business c<span class=\"_ _6\"></span>ombinations<span class=\"_ _13a\"> </span>1,482,389<span class=\"_ _73\"> </span>421,005<span class=\"_ _a4\"> </span>546,186<span class=\"_ _8e\"> </span>23,801<span class=\"_ _6d\"> </span>106,099<span class=\"_ _8f\"> </span>2,579,479Additions<span class=\"_ _263\"> </span>139,765<span class=\"_ _6d\"> </span>624,599<span class=\"_ _6d\"> </span>100,593<span class=\"_ _30\"> </span>9,453<span class=\"_ _8f\"> </span>1,390,598<span class=\"_ _8f\"> </span>2,265,008Reclassifica<span class=\"_ _6\"></span>tion assets under c<span class=\"_ _0\"></span>onstruction<span class=\"_ _1e2\"> </span>819,515<span class=\"_ _73\"> </span>403,014<span class=\"_ _a4\"> </span>153,692<span class=\"_ _8e\"> </span>38,271<span class=\"_ _101\"> </span>-1,414,492<span class=\"_ _13c\"> </span>0Disposals<span class=\"_ _179\"> </span>-139,611<span class=\"_ _10a\"> </span>-151,858<span class=\"_ _31\"> </span>-30<span class=\"_ _5f\"> </span>-49,844<span class=\"_ _30\"> </span>1,425<span class=\"_ _89\"> </span>-339,919Reclassifica<span class=\"_ _6\"></span>tion<span class=\"_ _1e3\"> </span>-36,195<span class=\"_ _a4\"> </span>306,921<span class=\"_ _89\"> </span>-299,077<span class=\"_ _5b\"> </span>16,529<span class=\"_ _5b\"> </span>11,822<span class=\"_ _15a\"> </span>0Currency tr<span class=\"_ _0\"></span>anslation diff<span class=\"_ _6\"></span>erences<span class=\"_ _94\"> </span>276<span class=\"_ _23c\"> </span>8,668<span class=\"_ _5b\"> </span>24,488<span class=\"_ _30\"> </span>4,052<span class=\"_ _30\"> </span>7,684<span class=\"_ _5b\"> </span>45,167Acquisition c<span class=\"_ _0\"></span>ost at 31 December 2022<span class=\"_ _191\"> </span>4,769,724<span class=\"_ _5c\"> </span>5,924,366<span class=\"_ _e5\"> </span>2,332,729<span class=\"_ _b1\"> </span>318,589<span class=\"_ _5c\"> </span>1,941,887<span class=\"_ _da\"> </span>15,287,295Accumula<span class=\"_ _6\"></span>ted depr<span class=\"_ _0\"></span>eciation &amp; write-308,805<span class=\"_ _8f\"> </span>2,349,679<span class=\"_ _6d\"> </span>734,312<span class=\"_ _6d\"> </span>211,251<span class=\"_ _187\"> </span>267<span class=\"_ _8f\"> </span>3,604,314downs a<span class=\"_ _6\"></span>t 1 January 2022Deprecia<span class=\"_ _0\"></span>tion<span class=\"_ _218\"> </span>137,728<span class=\"_ _73\"> </span>435,929<span class=\"_ _6d\"> </span>135,358<span class=\"_ _5b\"> </span>25,021<span class=\"_ _8b\"> </span>50<span class=\"_ _6d\"> </span>734,085Write-do<span class=\"_ _6\"></span>wns<span class=\"_ _264\"> </span>0<span class=\"_ _5b\"> </span>34,144<span class=\"_ _15a\"> </span>0<span class=\"_ _23c\"> </span>2,499<span class=\"_ _265\"> </span>0<span class=\"_ _5b\"> </span>36,642Disposal deprecia<span class=\"_ _0\"></span>tion and write-downs<span class=\"_ _24\"> </span>-45,802<span class=\"_ _89\"> </span>-139,981<span class=\"_ _31\"> </span>-30<span class=\"_ _5f\"> </span>-49,425<span class=\"_ _265\"> </span>0<span class=\"_ _10a\"> </span>-235,238Currency tr<span class=\"_ _0\"></span>anslation diff<span class=\"_ _6\"></span>erences<span class=\"_ _262\"> </span>1,677<span class=\"_ _23c\"> </span>4,083<span class=\"_ _8e\"> </span>10,409<span class=\"_ _80\"> </span>102<span class=\"_ _265\"> </span>0<span class=\"_ _5b\"> </span>16,272Accumula<span class=\"_ _6\"></span>ted deprecia<span class=\"_ _6\"></span>tion &amp; write-448,210<span class=\"_ _5c\"> </span>2,823,835<span class=\"_ _b1\"> </span>880,079<span class=\"_ _87\"> </span>238,873<span class=\"_ _af\"> </span>317<span class=\"_ _e5\"> </span>4,156,074downs a<span class=\"_ _6\"></span>t 31 December 2022Carrying amount a<span class=\"_ _6\"></span>t 31 December 2022<span class=\"_ _19\"> </span>4,321,514<span class=\"_ _5c\"> </span>3,100,531<span class=\"_ _e5\"> </span>1,452,651<span class=\"_ _192\"> </span>79,716<span class=\"_ _5c\"> </span>1,941,570<span class=\"_ _da\"> </span>11,131,221Estima<span class=\"_ _6\"></span>ted lif<span class=\"_ _0\"></span>etime<span class=\"_ _266\"> </span>5-33 years<span class=\"_ _116\"> </span>5-25 years<span class=\"_ _8d\"> </span>3-15 years<span class=\"_ _116\"> </span>3-20 years<span class=\"_ _2c\"> </span>N/ADeprecia<span class=\"_ _0\"></span>tion method<span class=\"_ _121\"> </span>Linear<span class=\"_ _b9\"> </span>Linear<span class=\"_ _23c\"> </span>Linear<span class=\"_ _23c\"> </span>Linear<span class=\"_ _206\"> </span>N/AGains/losses on the sale of PP&amp;E<span class=\"_ _41\"> </span>0<span class=\"_ _80\"> </span>426<span class=\"_ _265\"> </span>0<span class=\"_ _265\"> </span>0<span class=\"_ _265\"> </span>0<span class=\"_ _187\"> </span>426As of 31 December 2022, the c<span class=\"_ _0\"></span>ompany had capitalised <span class=\"ws1b\">a <span class=\"_ _1\"></span></span>to<span class=\"_ _6\"></span>tal of NOK 1,942 million in c<span class=\"_ _6\"></span>onnection with assets under c<span class=\"_ _6\"></span>onstruction, the c<span class=\"_ _6\"></span>osts r<span class=\"_ _6\"></span>elat<span class=\"_ _0\"></span>es primarily to the expansion o<span class=\"_ _6\"></span>f smolt capacity. The amount was divided in<span class=\"_ _6\"></span>to NOK 835.3 million on r<span class=\"_ _0\"></span>eal estat<span class=\"_ _6\"></span>e, NOK 998.8 million on plant and equipmen<span class=\"_ _6\"></span>t, NOK 63.4 million on vessels and o<span class=\"_ _0\"></span>ther oper<span class=\"_ _6\"></span>ating asse<span class=\"_ _6\"></span>ts, and NOK 44,2 million on other oper<span class=\"_ _0\"></span>ating assets. As of 31 December 2021, the c<span class=\"_ _0\"></span>ompany had capitalised <span class=\"ws0\">a <span class=\"_ _1\"></span></span>to<span class=\"_ _0\"></span>tal of NOK 1,838.5 million in work on in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tment pr<span class=\"_ _0\"></span>ojects that had not been c<span class=\"_ _6\"></span>omplet<span class=\"_ _6\"></span>ed and put int<span class=\"_ _6\"></span>o oper<span class=\"_ _6\"></span>ation and f<span class=\"_ _6\"></span>or which deprecia<span class=\"_ _0\"></span>tion had not c<span class=\"_ _6\"></span>ommenced. Of this was NOK 1,519.3 million rela<span class=\"_ _6\"></span>ted t<span class=\"_ _0\"></span>o real esta<span class=\"_ _6\"></span>te, NOK 216.4 million to plan<span class=\"_ _6\"></span>t and equipment, and NOK 102.8 million t<span class=\"_ _6\"></span>o vessels and o<span class=\"_ _0\"></span>ther operating asse<span class=\"_ _6\"></span>ts. Write-do<span class=\"_ _0\"></span>wns in 2022 derive primarily from <span class=\"ws0\">a <span class=\"_ _0\"></span><span class=\"ws26\">NOK 36.6 million impair<span class=\"ws0\">-</span></span></span>ment in the v<span class=\"_ _6\"></span>alue of the ne<span class=\"_ _6\"></span>t r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o the Ocean Farm 1 installa<span class=\"_ _6\"></span>tion. For 2021 ther<span class=\"_ _6\"></span>e was <span class=\"ws20\">a <span class=\"_ _1\"></span></span>minor impairment rela<span class=\"_ _0\"></span>ted to equipmen<span class=\"_ _6\"></span>t no longer in use. Other Land &amp; Machinery &amp; Boats &amp; opera<span class=\"_ _0\"></span>ting Assets under NOK 1,000buildings equipmentbargesassetsc<span class=\"_ _6\"></span>onstruction<span class=\"_ _b6\"> </span>T<span class=\"_ _c\"></span>otalAcquisition c<span class=\"_ _0\"></span>ost at 1 January 2021<span class=\"_ _267\"> </span>1,363,991<span class=\"_ _8f\"> </span>3,639,375<span class=\"_ _7e\"> </span>1,637,602<span class=\"_ _73\"> </span>254,501<span class=\"_ _68\"> </span>1,792,059<span class=\"_ _8f\"> </span>8,687,527Additions thr<span class=\"_ _6\"></span>ough business c<span class=\"_ _6\"></span>ombinations<span class=\"_ _d\"> </span>44,375<span class=\"_ _23c\"> </span>4,894<span class=\"_ _61\"> </span>13,395<span class=\"_ _30\"> </span>7,299<span class=\"_ _265\"> </span>0<span class=\"_ _8e\"> </span>69,963Disposal group c<span class=\"_ _0\"></span>ompanies<span class=\"_ _9a\"> </span>-14,682<span class=\"_ _203\"> </span>-32,816<span class=\"_ _206\"> </span>-48<span class=\"_ _112\"> </span>-874<span class=\"_ _265\"> </span>0<span class=\"_ _5f\"> </span>-48,421Additions<span class=\"_ _184\"> </span>1,095,941<span class=\"_ _73\"> </span>697,503<span class=\"_ _10f\"> </span>63,691<span class=\"_ _8e\"> </span>20,877<span class=\"_ _6d\"> </span>248,177<span class=\"_ _8f\"> </span>2,126,190Reclassifica<span class=\"_ _6\"></span>tion assets under c<span class=\"_ _0\"></span>onstruction<span class=\"_ _1bc\"> </span>24,579<span class=\"_ _5b\"> </span>49,359<span class=\"_ _a4\"> </span>116,456<span class=\"_ _30\"> </span>2,270<span class=\"_ _89\"> </span>-192,665<span class=\"_ _265\"> </span>0Disposals<span class=\"_ _15c\"> </span>-3,416<span class=\"_ _268\"> </span>-40,591,122<span class=\"_ _83\"> </span>-7,907<span class=\"_ _4e\"> </span>-7,643<span class=\"_ _101\"> </span>-4,284,530<span class=\"_ _203\"> </span>-63,841T<span class=\"_ _0\"></span>ranslation diff<span class=\"_ _0\"></span>erences<span class=\"_ _269\"> </span>-7,202<span class=\"_ _4e\"> </span>-5,706<span class=\"_ _db\"> </span>-16,312<span class=\"_ _112\"> </span>-103<span class=\"_ _4e\"> </span>-4,536<span class=\"_ _5f\"> </span>-33,859Acquisition c<span class=\"_ _0\"></span>ost at 31 December 2021<span class=\"_ _34\"> </span>2,503,586<span class=\"_ _5c\"> </span>4,312,018<span class=\"_ _101\"> </span>1,806,879<span class=\"_ _87\"> </span>276,327<span class=\"_ _5c\"> </span>1,838,751<span class=\"_ _268\"> </span>10,737,560Accumula<span class=\"_ _6\"></span>ted depr<span class=\"_ _0\"></span>eciation &amp; write-240,193<span class=\"_ _8f\"> </span>2,050,246<span class=\"_ _a4\"> </span>639,354<span class=\"_ _6d\"> </span>203,241<span class=\"_ _187\"> </span>466<span class=\"_ _8f\"> </span>3,133,499downs a<span class=\"_ _6\"></span>t 1 January 2021Disposal group c<span class=\"_ _0\"></span>ompanies<span class=\"_ _40\"> </span>-9,797<span class=\"_ _5f\"> </span>-26,757<span class=\"_ _206\"> </span>-48<span class=\"_ _112\"> </span>-667<span class=\"_ _265\"> </span>0<span class=\"_ _5f\"> </span>-37,269Deprecia<span class=\"_ _0\"></span>tion<span class=\"_ _213\"> </span>82,184<span class=\"_ _6d\"> </span>365,601<span class=\"_ _a4\"> </span>106,579<span class=\"_ _8e\"> </span>15,762<span class=\"_ _265\"> </span>0<span class=\"_ _6d\"> </span>570,125Write-do<span class=\"_ _6\"></span>wns<span class=\"_ _26a\"> </span>196<span class=\"_ _30\"> </span>2,495<span class=\"_ _13c\"> </span>0<span class=\"_ _80\"> </span>322<span class=\"_ _187\"> </span>531<span class=\"_ _30\"> </span>3,544Disposal deprecia<span class=\"_ _0\"></span>tion and write-downs<span class=\"_ _1c0\"> </span>-3,174<span class=\"_ _203\"> </span>-39,776<span class=\"_ _83\"> </span>-4,881<span class=\"_ _4e\"> </span>-7,312<span class=\"_ _112\"> </span>-500<span class=\"_ _5f\"> </span>-55,642Currency tr<span class=\"_ _0\"></span>anslation diff<span class=\"_ _6\"></span>erences<span class=\"_ _102\"> </span>-796<span class=\"_ _4e\"> </span>-2,130<span class=\"_ _83\"> </span>-6,692<span class=\"_ _31\"> </span>-95<span class=\"_ _112\"> </span>-230<span class=\"_ _4e\"> </span>-9,944Accumula<span class=\"_ _6\"></span>ted deprecia<span class=\"_ _6\"></span>tion &amp; write-308,805<span class=\"_ _5c\"> </span>2,349,679<span class=\"_ _8c\"> </span>734,312<span class=\"_ _87\"> </span>211,251<span class=\"_ _af\"> </span>267<span class=\"_ _e5\"> </span>3,604,314downs a<span class=\"_ _6\"></span>t 31 December 2021Carrying amount a<span class=\"_ _6\"></span>t 31 December 2021<span class=\"_ _d0\"> </span>2,194,781<span class=\"_ _5c\"> </span>1,962,338<span class=\"_ _101\"> </span>1,072,567<span class=\"_ _192\"> </span>65,075<span class=\"_ _5c\"> </span>1,838,484<span class=\"_ _e5\"> </span>7,133,246Estima<span class=\"_ _6\"></span>ted lif<span class=\"_ _0\"></span>etime<span class=\"_ _266\"> </span>5-33 years<span class=\"_ _8d\"> </span>5-25 years<span class=\"_ _65\"> </span>3-15 years<span class=\"_ _8d\"> </span>3-20 years<span class=\"_ _2c\"> </span>N/ADeprecia<span class=\"_ _0\"></span>tion method<span class=\"_ _121\"> </span>Linear<span class=\"_ _23c\"> </span>Linear<span class=\"_ _b9\"> </span>Linear<span class=\"_ _23c\"> </span>Linear<span class=\"_ _206\"> </span>N/AGains/losses on the sale of PP&amp;E<span class=\"_ _1b3\"> </span>0<span class=\"_ _30\"> </span>2,151<span class=\"_ _b9\"> </span>1,174<span class=\"_ _265\"> </span>0<span class=\"_ _15a\"> </span>0<span class=\"_ _23c\"> </span>3,325NOTE 3.<span class=\"_ _0\"></span>4 <span class=\"_ _1d\"> </span> <span class=\"_ _38\"> </span><span class=\"fsa fc4 ls0\">Right-<span class=\"_ _1\"></span>of-use assets and lease liabilities</span>Acc<span class=\"_ _0\"></span>ounting policiesThe Group r<span class=\"_ _0\"></span>ecognises righ<span class=\"_ _6\"></span>t-of-use asse<span class=\"_ _6\"></span>ts at the c<span class=\"_ _0\"></span>ommencement dat<span class=\"_ _0\"></span>e of the lease. Right-o<span class=\"_ _6\"></span>f-use assets ar<span class=\"_ _6\"></span>e measur<span class=\"_ _6\"></span>ed at c<span class=\"_ _0\"></span>ost, less any accumula<span class=\"_ _6\"></span>ted depr<span class=\"_ _0\"></span>eciation and impairment losses, and adjus<span class=\"_ _6\"></span>ted for an<span class=\"_ _6\"></span>y r<span class=\"_ _6\"></span>emeasuremen<span class=\"_ _0\"></span>t of lease liabilities. Right-o<span class=\"_ _6\"></span>f-use assets ar<span class=\"_ _0\"></span>e depr<span class=\"_ _6\"></span>eciat<span class=\"_ _6\"></span>ed ov<span class=\"_ _6\"></span>er the shorter o<span class=\"_ _0\"></span>f the lease term and the useful lif<span class=\"_ _0\"></span>e of the asset. When <span class=\"ws0\">a </span>purchase op<span class=\"_ _0\"></span>tion has been included in the cost a<span class=\"_ _6\"></span>t r<span class=\"_ _6\"></span>ecognition, the righ<span class=\"_ _6\"></span>t-of-use asse<span class=\"_ _0\"></span>t is depreciat<span class=\"_ _0\"></span>ed over the es<span class=\"_ _6\"></span>timat<span class=\"_ _6\"></span>ed useful lif<span class=\"_ _0\"></span>e of the asset. Short term<span class=\"_ _6\"></span> leases (lease term less than 1<span class=\"_ _6\"></span>2 months) and leases o<span class=\"_ _6\"></span>f low-v<span class=\"_ _6\"></span>alue assets ar<span class=\"_ _0\"></span>e not r<span class=\"_ _6\"></span>ecognised as righ<span class=\"_ _0\"></span>t-of-use assets and lease liabilities, as the r<span class=\"_ _6\"></span>ecognition e<span class=\"_ _0\"></span>xemp<span class=\"_ _6\"></span>tions for these leases is applied. L<span class=\"_ _6\"></span>ease paymen<span class=\"_ _6\"></span>ts of such leases ar<span class=\"_ _0\"></span>e rec<span class=\"_ _6\"></span>ognized as e<span class=\"_ _6\"></span>xpense ov<span class=\"_ _6\"></span>er the lease term.Con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>acts may c<span class=\"_ _0\"></span>ontain both lease and non-lea<span class=\"_ _6\"></span>se componen<span class=\"_ _0\"></span>ts. The group alloca<span class=\"_ _0\"></span>tes the consider<span class=\"_ _0\"></span>ation in the c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>act to the lease and non-lease c<span class=\"_ _6\"></span>omponents based on their r<span class=\"_ _6\"></span>elativ<span class=\"_ _0\"></span>e stand-alone prices. This applies to some o<span class=\"_ _6\"></span>f the groups lease arr<span class=\"_ _0\"></span>angements of w<span class=\"_ _6\"></span>ellboats and service boats, wher<span class=\"_ _0\"></span>e crew and o<span class=\"_ _0\"></span>ther service elements are included in the c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>act. The c<span class=\"_ _6\"></span>ost r<span class=\"_ _6\"></span>elat<span class=\"_ _0\"></span>ed to service elements no<span class=\"_ _6\"></span>t defined as lease, ar<span class=\"_ _6\"></span>e expensed in the period the<span class=\"_ _6\"></span>y occur<span class=\"_ _6\"></span>. The lease liabilities at c<span class=\"_ _0\"></span>ommencement dat<span class=\"_ _0\"></span>e are measur<span class=\"_ _0\"></span>ed at the pres<span class=\"_ _6\"></span><span class=\"ls0 ws0\">-</span>ent v<span class=\"_ _6\"></span>alue of the lease pa<span class=\"_ _0\"></span>yments. The lease paymen<span class=\"_ _6\"></span>ts are disc<span class=\"_ _0\"></span>ounted using the Group'<span class=\"_ _c\"></span><span class=\"ws2a\">s <span class=\"_ _37\"></span><span class=\"ws1c\">incr<span class=\"_ _6\"></span>emental borr<span class=\"_ _6\"></span>owing r<span class=\"_ _0\"></span>ate as the <span class=\"_ _6\"></span>int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est r<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>e </span></span>implicit in the lease is not r<span class=\"_ _0\"></span>eadily determinable. For leasing c<span class=\"_ _0\"></span>ontracts wit<span class=\"_ _6\"></span>h optional r<span class=\"_ _0\"></span>enewal period, and where w<span class=\"_ _6\"></span>e ar<span class=\"_ _6\"></span>e r<span class=\"_ _6\"></span>easonably certain to e<span class=\"_ _6\"></span>x<span class=\"_ _0\"></span>ercise this option, the r<span class=\"_ _0\"></span>enewal periods are included in the calculation o<span class=\"_ _6\"></span>f the lease liability and asset.Right-o<span class=\"_ _6\"></span>f-use assets and lease liabilities includes o<span class=\"_ _6\"></span>ffices and produc<span class=\"ws0\">-</span>tion facilities, including the Innov<span class=\"_ _6\"></span>aMar facility in Fr\u00f8<span class=\"_ _0\"></span>ya. There ar<span class=\"_ _6\"></span>e also significant leasing agr<span class=\"_ _0\"></span>eements in place for wellboa<span class=\"_ _0\"></span>ts, service boats, plant and equipmen<span class=\"_ _6\"></span>t. Right-o<span class=\"_ _0\"></span>f-Use AssetsMachinery &amp; NOK 1,000<span class=\"_ _26b\"> </span>Land &amp; buildingsequipment<span class=\"_ _62\"> </span>Boa<span class=\"_ _6\"></span>ts &amp; barges<span class=\"_ _1dd\"> </span>T<span class=\"_ _0\"></span>otalAcquisition c<span class=\"_ _0\"></span>ost at 1 January 2022<span class=\"_ _6b\"> </span>380,201<span class=\"_ _193\"> </span>390,392<span class=\"_ _15b\"> </span>977,027<span class=\"_ _15a\"> </span>1,747,619Additions thr<span class=\"_ _6\"></span>ough business c<span class=\"_ _6\"></span>ombinations<span class=\"_ _114\"> </span>22,410<span class=\"_ _97\"> </span>85,479<span class=\"_ _15b\"> </span>439,016<span class=\"_ _e1\"> </span>546,905Adjus<span class=\"_ _6\"></span>tments o<span class=\"_ _6\"></span>f exis<span class=\"_ _6\"></span>ting agreemen<span class=\"_ _0\"></span>ts<span class=\"_ _26c\"> </span>-1,573<span class=\"_ _1e0\"> </span>0<span class=\"_ _ff\"> </span>54,644<span class=\"_ _ff\"> </span>53,071Additions<span class=\"_ _c0\"> </span>50,343<span class=\"_ _1dc\"> </span>62,228<span class=\"_ _ff\"> </span>29,725<span class=\"_ _15b\"> </span>142,296Disposal acquisition cos<span class=\"_ _0\"></span>t<span class=\"_ _19f\"> </span>-1,582<span class=\"_ _50\"> </span>-5,719<span class=\"_ _50\"> </span>-7,300Currency tr<span class=\"_ _0\"></span>anslation diff<span class=\"_ _6\"></span>erences<span class=\"_ _1be\"> </span>0<span class=\"_ _1e0\"> </span>0<span class=\"_ _ff\"> </span>11,352<span class=\"_ _ff\"> </span>11,352Acquisition c<span class=\"_ _0\"></span>ost at 31 December 2022<span class=\"_ _e3\"> </span>451,380<span class=\"_ _1bc\"> </span>536,518<span class=\"_ _13a\"> </span>1,506,046<span class=\"_ _13a\"> </span>2,493,943Accumula<span class=\"_ _6\"></span>ted depr<span class=\"_ _0\"></span>eciation &amp; write-132,846<span class=\"_ _193\"> </span>213,584<span class=\"_ _15b\"> </span>524,385<span class=\"_ _e1\"> </span>870,816downs a<span class=\"_ _6\"></span>t 1 January 2022Deprecia<span class=\"_ _0\"></span>tion<span class=\"_ _ef\"> </span>27,210<span class=\"_ _24e\"> </span>45,016<span class=\"_ _e1\"> </span>173,109<span class=\"_ _15b\"> </span>245,335Disposal accumulat<span class=\"_ _6\"></span>ed depr<span class=\"_ _6\"></span>eciation<span class=\"_ _164\"> </span>-1,582<span class=\"_ _1c0\"> </span>-427<span class=\"_ _50\"> </span>-2,009Currency tr<span class=\"_ _0\"></span>anslation diff<span class=\"_ _6\"></span>erences<span class=\"_ _1b3\"> </span>-1,806<span class=\"_ _1e0\"> </span>0<span class=\"_ _50\"> </span>-4,997<span class=\"_ _4d\"> </span>-6,803Accumula<span class=\"_ _6\"></span>ted deprecia<span class=\"_ _6\"></span>tion &amp; write-158,250<span class=\"_ _106\"> </span>257,019<span class=\"_ _e6\"> </span>692,070<span class=\"_ _18f\"> </span>1,107,339downs a<span class=\"_ _6\"></span>t 31 December 2022Carrying amount a<span class=\"_ _6\"></span>t 31 December 2022<span class=\"_ _162\"> </span>293,130<span class=\"_ _1bc\"> </span>279,499<span class=\"_ _e6\"> </span>813,975<span class=\"_ _13a\"> </span>1,386,604Estima<span class=\"_ _6\"></span>ted lif<span class=\"_ _0\"></span>etime<span class=\"_ _26d\"> </span>2 - 30 years<span class=\"_ _95\"> </span>1 - 5 years<span class=\"_ _1e2\"> </span>1 - 9 yearsDeprecia<span class=\"_ _0\"></span>tion method<span class=\"_ _26e\"> </span>Linear<span class=\"_ _9c\"> </span>Linear<span class=\"_ _be\"> </span>LinearMachinery &amp; NOK 1,000<span class=\"_ _26b\"> </span>Land &amp; buildingsequipment<span class=\"_ _62\"> </span>Boa<span class=\"_ _6\"></span>ts &amp; barges<span class=\"_ _1dd\"> </span>T<span class=\"_ _0\"></span>otalAcquisition c<span class=\"_ _0\"></span>ost at 1 January 2021<span class=\"_ _6b\"> </span>363,096<span class=\"_ _15b\"> </span>295,931<span class=\"_ _15b\"> </span>844,601<span class=\"_ _15a\"> </span>1,503,628Additions thr<span class=\"_ _6\"></span>ough business c<span class=\"_ _6\"></span>ombinations<span class=\"_ _194\"> </span>9,064<span class=\"_ _ff\"> </span>42,019<span class=\"_ _ff\"> </span>10,398<span class=\"_ _ff\"> </span>61,482Adjus<span class=\"_ _6\"></span>tments o<span class=\"_ _6\"></span>f exis<span class=\"_ _6\"></span>ting agreemen<span class=\"_ _0\"></span>ts<span class=\"_ _26c\"> </span>-4,118<span class=\"_ _17\"> </span>-10,939<span class=\"_ _ff\"> </span>12,949<span class=\"_ _50\"> </span>-2,107Additions<span class=\"_ _c0\"> </span>12,159<span class=\"_ _ff\"> </span>63,381<span class=\"_ _e1\"> </span>109,078<span class=\"_ _15b\"> </span>184,618Acquisition c<span class=\"_ _0\"></span>ost at 31 December 2021<span class=\"_ _e3\"> </span>380,201<span class=\"_ _1ce\"> </span>390,392<span class=\"_ _e6\"> </span>977,027<span class=\"_ _13a\"> </span>1,747,619Accumula<span class=\"_ _6\"></span>ted depr<span class=\"_ _0\"></span>eciation &amp; write-109,916<span class=\"_ _15b\"> </span>177,917<span class=\"_ _e1\"> </span>367,027<span class=\"_ _15b\"> </span>654,860downs a<span class=\"_ _6\"></span>t 1 January 2021Deprecia<span class=\"_ _0\"></span>tion<span class=\"_ _ef\"> </span>23,288<span class=\"_ _ff\"> </span>35,667<span class=\"_ _15b\"> </span>158,487<span class=\"_ _15b\"> </span>217,442Currency tr<span class=\"_ _0\"></span>anslation diff<span class=\"_ _6\"></span>erences<span class=\"_ _111\"> </span>-358<span class=\"_ _104\"> </span>0<span class=\"_ _4d\"> </span>-1,129<span class=\"_ _50\"> </span>-1,487Accumula<span class=\"_ _6\"></span>ted deprecia<span class=\"_ _6\"></span>tion &amp; write-132,846<span class=\"_ _e6\"> </span>213,584<span class=\"_ _e6\"> </span>524,385<span class=\"_ _e6\"> </span>870,816downs a<span class=\"_ _6\"></span>t 31 December 2021Carrying amount a<span class=\"_ _6\"></span>t 31 December 2021<span class=\"_ _162\"> </span>247,355<span class=\"_ _1ce\"> </span>176,808<span class=\"_ _e6\"> </span>452,641<span class=\"_ _e6\"> </span>876,803Estima<span class=\"_ _6\"></span>ted lif<span class=\"_ _0\"></span>etime<span class=\"_ _26d\"> </span>2 - 30 years<span class=\"_ _15a\"> </span>1 - 5 years<span class=\"_ _15a\"> </span>1 - 9 yearsDeprecia<span class=\"_ _0\"></span>tion method<span class=\"_ _26e\"> </span>Linear<span class=\"_ _14d\"> </span>Linear<span class=\"_ _14d\"> </span>LinearOther leasing c<span class=\"_ _6\"></span>osts r<span class=\"_ _6\"></span>ecognised in pr<span class=\"_ _0\"></span>ofit and loss (NOK 1,000)<span class=\"_ _26f\"> </span>2022<span class=\"_ _9c\"> </span>2021Cos<span class=\"_ _6\"></span>ts rela<span class=\"_ _6\"></span>ting to short-t<span class=\"_ _0\"></span>erm leases (less than 12 months dura<span class=\"_ _6\"></span>tion)<span class=\"_ _174\"> </span>125,413<span class=\"_ _e1\"> </span>116,098Cos<span class=\"_ _6\"></span>ts rela<span class=\"_ _6\"></span>ting to the lease o<span class=\"_ _6\"></span>f low-v<span class=\"_ _6\"></span>alue assets<span class=\"_ _197\"> </span>32,993<span class=\"_ _ff\"> </span>25,330T<span class=\"_ _c\"></span>otal leasing c<span class=\"_ _6\"></span>osts included in o<span class=\"_ _6\"></span>ther opera<span class=\"_ _0\"></span>ting expenses<span class=\"_ _e2\"> </span>158,405<span class=\"_ _1ce\"> </span>141,428L<span class=\"_ _6\"></span>eases of lo<span class=\"_ _6\"></span>w value ar<span class=\"_ _0\"></span>e rec<span class=\"_ _6\"></span>ognised in other oper<span class=\"_ _0\"></span>ating expenses. C<span class=\"_ _0\"></span>osts rela<span class=\"_ _6\"></span>ting to short-t<span class=\"_ _0\"></span>erm leases mainly relat<span class=\"_ _0\"></span>es to ad hoc leasing of service boa<span class=\"_ _6\"></span>ts.Lease liabilitiesNOK 1,000<span class=\"_ _270\"> </span>2022<span class=\"_ _223\"> </span>2021Lease liability 1 January<span class=\"_ _1d7\"> </span>967,166<span class=\"_ _2e\"> </span>933,695Additions thr<span class=\"_ _6\"></span>ough business c<span class=\"_ _6\"></span>ombinations<span class=\"_ _78\"> </span>483,609<span class=\"_ _260\"> </span>47,395Adjus<span class=\"_ _6\"></span>tment o<span class=\"_ _6\"></span>f lease liabilities<span class=\"_ _1f0\"> </span>54,429<span class=\"_ _25a\"> </span>-2,582New c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts<span class=\"_ _16b\"> </span>145,708<span class=\"_ _1b\"> </span>186,689Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est on lease liability (pr<span class=\"_ _6\"></span>ofit and loss)<span class=\"_ _271\"> </span>64,654<span class=\"_ _260\"> </span>57,311Instalmen<span class=\"_ _6\"></span>ts on lease liabilities paid (cash flow)<span class=\"_ _272\"> </span>-229,333<span class=\"_ _e4\"> </span>-198,437Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est on lease liabilities paid (cash flow)<span class=\"_ _273\"> </span>-64,654<span class=\"_ _1ef\"> </span>-57,311Currency tr<span class=\"_ _0\"></span>anslation diff<span class=\"_ _6\"></span>erences<span class=\"_ _274\"> </span>3,718<span class=\"_ _a6\"> </span>408T<span class=\"_ _c\"></span>otal lease liabilities at 31 December<span class=\"_ _275\"> </span>1,425,297<span class=\"_ _170\"> </span>967,166Short-term lease liabilities<span class=\"_ _276\"> </span>273,081<span class=\"_ _1b\"> </span>216,419L<span class=\"_ _6\"></span>ong-term lease liabilities<span class=\"_ _177\"> </span>1,152,216<span class=\"_ _2e\"> </span>750,747T<span class=\"_ _c\"></span>otal lease liabilities at 31 December<span class=\"_ _275\"> </span>1,425,297<span class=\"_ _170\"> </span>967,166Cash flow r<span class=\"_ _0\"></span>elating to lease liabilities (NOK 1,000)NOK 1,000<span class=\"_ _270\"> </span>2022<span class=\"_ _223\"> </span>2021Instalmen<span class=\"_ _6\"></span>ts on lease liabilities paid (cash flow)<span class=\"_ _1f6\"> </span>229,333<span class=\"_ _1b\"> </span>198,437Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est on lease liabilities paid (cash flow)<span class=\"_ _14e\"> </span>64,654<span class=\"_ _dc\"> </span>57,311Lease liabilities r<span class=\"_ _0\"></span>ecognised in pr<span class=\"_ _6\"></span>ofit or loss<span class=\"_ _143\"> </span>158,405<span class=\"_ _2e\"> </span>141,428T<span class=\"_ _c\"></span>otal cash flow r<span class=\"_ _0\"></span>elating to lease liabilities<span class=\"_ _277\"> </span>452,392<span class=\"_ _170\"> </span>397,176See Not<span class=\"_ _6\"></span>e 4.1 for further de<span class=\"_ _6\"></span>tails of the leasing liabilities\u2019 ma<span class=\"_ _6\"></span>turity pro<span class=\"_ _6\"></span>file.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-78-5": {
   "value": "Acc<span class=\"_ _0\"></span>ounting policiesIntangible asse<span class=\"_ _6\"></span>ts acquir<span class=\"_ _6\"></span>ed separa<span class=\"_ _0\"></span>tely are measur<span class=\"_ _0\"></span>ed on initial rec<span class=\"_ _0\"></span>og<span class=\"ws0\">-</span>nition at c<span class=\"_ _0\"></span>ost. The cos<span class=\"_ _6\"></span>t of in<span class=\"_ _6\"></span>tangible assets acquir<span class=\"_ _0\"></span>ed in <span class=\"ws0\">a <span class=\"_ _37\"></span>business </span>c<span class=\"_ _6\"></span>ombination is their fair v<span class=\"_ _6\"></span>alue at the da<span class=\"_ _6\"></span>te o<span class=\"_ _6\"></span>f acquisition. Intangible asse<span class=\"_ _6\"></span>ts with <span class=\"ws0\">a </span>limit<span class=\"_ _0\"></span>ed economic lif<span class=\"_ _6\"></span>e ar<span class=\"_ _6\"></span>e amortised ov<span class=\"_ _6\"></span>er the ec<span class=\"_ _6\"></span>onomic useful lif<span class=\"_ _6\"></span>e. Impairments o<span class=\"_ _0\"></span>f intangible assets ar<span class=\"_ _6\"></span>e r<span class=\"_ _6\"></span>ecognised in the e<span class=\"_ _6\"></span>xtend o<span class=\"_ _6\"></span>f which the carrying amount o<span class=\"_ _6\"></span>f the asset e<span class=\"_ _0\"></span>xceeds its re<span class=\"_ _1\"></span>cove<span class=\"_ _1\"></span>ra<span class=\"ls0 ws0\">ble amount. </span>Cos<span class=\"_ _6\"></span>ts rela<span class=\"_ _0\"></span>ting to resear<span class=\"_ _0\"></span>ch are char<span class=\"_ _0\"></span>ged to expenses as the<span class=\"_ _0\"></span>y accrue. Dev<span class=\"_ _6\"></span>elopment c<span class=\"_ _0\"></span>osts are capitalised when specific crit<span class=\"_ _0\"></span>eria rela<span class=\"_ _6\"></span>ting to futur<span class=\"_ _0\"></span>e benefits ar<span class=\"_ _6\"></span>e met. Capitalised de<span class=\"_ _6\"></span>velopmen<span class=\"_ _6\"></span>t c<span class=\"_ _6\"></span>osts ar<span class=\"_ _6\"></span>e r<span class=\"_ _6\"></span>ec<span class=\"ls0 ws0\">-</span>ognised at acquisition c<span class=\"_ _0\"></span>ost, less accumulat<span class=\"_ _6\"></span>ed amortisation and<span class=\"_ _6\"></span> write-do<span class=\"_ _0\"></span>wns. With respect to major de<span class=\"_ _0\"></span>velopment pr<span class=\"_ _6\"></span>ojects, <span class=\"ws0\">a specific </span>assessment is made t<span class=\"_ _6\"></span>o det<span class=\"_ _0\"></span>ermine when the project has changed from being<span class=\"_ _6\"></span> <span class=\"ws1d\">a <span class=\"_ _37\"></span></span>dev<span class=\"_ _0\"></span>elopment project t<span class=\"_ _0\"></span>o being <span class=\"ws1d\">a <span class=\"_ _37\"></span></span>cons<span class=\"_ _6\"></span>truction pr<span class=\"_ _6\"></span>oject. Capitalised dev<span class=\"_ _6\"></span>elopment c<span class=\"_ _0\"></span>osts are amortised in <span class=\"ws0\">a <span class=\"_ _1\"></span></span>str<span class=\"_ _0\"></span>aight line ov<span class=\"_ _6\"></span>er the asset'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"ws78\">estima<span class=\"_ _6\"></span>ted use<span class=\"_ _0\"></span>ful life. Depr<span class=\"_ _6\"></span>eciation c<span class=\"_ _0\"></span>ommences when the </span></span>asset is put in<span class=\"_ _6\"></span>to oper<span class=\"_ _0\"></span>ation.Fish-farming licencesLicenses acquir<span class=\"_ _6\"></span>ed by the Group ar<span class=\"_ _0\"></span>e capitalised at cos<span class=\"_ _6\"></span>t. Fish-farming licences ar<span class=\"_ _6\"></span>e deemed to hav<span class=\"_ _0\"></span>e an indefinite use<span class=\"_ _6\"></span>ful lif<span class=\"_ _6\"></span>e and are no<span class=\"_ _0\"></span>t amortised, but ar<span class=\"_ _6\"></span>e tes<span class=\"_ _6\"></span>ted annually f<span class=\"_ _6\"></span>or impairment or mor<span class=\"_ _0\"></span>e frequen<span class=\"_ _6\"></span>tly if ther<span class=\"_ _6\"></span>e is indication o<span class=\"_ _6\"></span>f impairment, see No<span class=\"_ _6\"></span>te 3.2 f<span class=\"_ _0\"></span>or further i<span class=\"ws25\">nforma<span class=\"_ _6\"></span>tion. </span>NorwayLicences that the Gr<span class=\"_ _0\"></span>oup owns are capitalised a<span class=\"_ _0\"></span>t cost. Licences gr<span class=\"_ _0\"></span>anted in Norway ar<span class=\"_ _0\"></span>e deemed to hav<span class=\"_ _0\"></span>e an indefinite usable lif<span class=\"_ _0\"></span>e and are ther<span class=\"_ _0\"></span>e<span class=\"ws0\">-</span>for<span class=\"_ _0\"></span>e not amortised, but tes<span class=\"_ _0\"></span>ted annually for impairmen<span class=\"_ _6\"></span>t. The ex<span class=\"_ _0\"></span>ception is time-limited licenses, which ar<span class=\"_ _0\"></span>e deprecia<span class=\"_ _6\"></span>ted o<span class=\"_ _6\"></span>ver their r<span class=\"_ _0\"></span>emaining life. Any v<span class=\"_ _6\"></span>alue identified in c<span class=\"_ _0\"></span>onnection with the acquisition of licences is capitalised as an intangible asse<span class=\"_ _6\"></span>t. IcelandThe sea farming licenses in Iceland ar<span class=\"_ _6\"></span>e issued, in accor<span class=\"_ _0\"></span>dance with the curr<span class=\"_ _6\"></span>ent r<span class=\"_ _6\"></span>egulations, with <span class=\"ws0\">a <span class=\"_ _0\"></span><span class=\"ws69\">nominal lifespan o<span class=\"_ _0\"></span>f 16 years. The licenses </span></span>will be r<span class=\"_ _6\"></span>enewed if the applican<span class=\"_ _6\"></span>t meets the r<span class=\"_ _0\"></span>equiremen<span class=\"_ _6\"></span>ts set pursuan<span class=\"_ _6\"></span>t to s<span class=\"_ _6\"></span>tatut<span class=\"_ _6\"></span>e and r<span class=\"_ _6\"></span>egulation a<span class=\"_ _6\"></span>t the time the license c<span class=\"_ _6\"></span>omes up for r<span class=\"_ _0\"></span>enewal. A <span class=\"_ _0\"></span><span class=\"ws26\">small fee must be paid f<span class=\"_ _0\"></span>or the license renewal. This means tha<span class=\"_ _0\"></span>t sea </span>farming licenses ar<span class=\"_ _6\"></span>e opera<span class=\"_ _6\"></span>ted in <span class=\"ws3b\">a <span class=\"_ _1\"></span></span>16-year r<span class=\"_ _6\"></span>olling lifespan s<span class=\"_ _6\"></span>yst<span class=\"_ _0\"></span>em, wher<span class=\"_ _6\"></span>e the licenses are r<span class=\"_ _0\"></span>enewed ev<span class=\"_ _6\"></span>ery 16th year<span class=\"_ _0\"></span>. The Groups judgment is that the fish-farming licences on Iceland, which ar<span class=\"_ _0\"></span>e capitalized, will not be amortised, but t<span class=\"_ _0\"></span>ested annually f<span class=\"_ _6\"></span>or impairment. GoodwillWhen the c<span class=\"_ _6\"></span>ompany assumes c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>ol over <span class=\"ws0\">a <span class=\"_ _6\"></span><span class=\"ws51\">separa<span class=\"_ _0\"></span>te business entity </span></span>for <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span><span class=\"ws26\">c<span class=\"_ _6\"></span>onsidera<span class=\"_ _6\"></span>tion that e<span class=\"_ _0\"></span>xceeds the fair v<span class=\"_ _6\"></span>alue of the individual asse<span class=\"_ _6\"></span>ts </span>and liabilities assumed, the diff<span class=\"_ _6\"></span>erence is en<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>ed as goodwill in the sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t of financial position. Goodwill deriving fr<span class=\"_ _0\"></span>om purchases o<span class=\"_ _6\"></span>f subsidiaries is pr<span class=\"_ _6\"></span>esent<span class=\"_ _6\"></span>ed under intangible asse<span class=\"_ _6\"></span>ts. Goodwill is not depr<span class=\"_ _0\"></span>e<span class=\"ls0 ws0\">-</span>ciat<span class=\"_ _0\"></span>ed but is test<span class=\"_ _6\"></span>ed for impairmen<span class=\"_ _6\"></span>t annually if ther<span class=\"_ _6\"></span>e are indica<span class=\"_ _0\"></span>tions that its v<span class=\"_ _6\"></span>alue is low<span class=\"_ _6\"></span>er than the carrying amount. When assessing the need to writ<span class=\"_ _0\"></span>e-down goodwill, this is assigned to r<span class=\"_ _0\"></span>elevan<span class=\"_ _6\"></span>t cash flow gener<span class=\"_ _6\"></span>ating units or gr<span class=\"_ _6\"></span>oups, which are e<span class=\"_ _0\"></span>xpected t<span class=\"_ _6\"></span>o benefit fr<span class=\"_ _6\"></span>om the acquisition. See Not<span class=\"_ _0\"></span>e 3.2 for further inf<span class=\"_ _6\"></span>ormation. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-78-6": {
   "value": "Acc<span class=\"_ _0\"></span>ounting policiesCos<span class=\"_ _6\"></span>ts rela<span class=\"_ _0\"></span>ting to resear<span class=\"_ _0\"></span>ch are char<span class=\"_ _0\"></span>ged to expenses as the<span class=\"_ _0\"></span>y accrue. Dev<span class=\"_ _6\"></span>elopment c<span class=\"_ _0\"></span>osts are capitalised when specific crit<span class=\"_ _0\"></span>eria rela<span class=\"_ _6\"></span>ting to futur<span class=\"_ _0\"></span>e benefits ar<span class=\"_ _6\"></span>e met. Capitalised de<span class=\"_ _6\"></span>velopmen<span class=\"_ _6\"></span>t c<span class=\"_ _6\"></span>osts ar<span class=\"_ _6\"></span>e r<span class=\"_ _6\"></span>ec<span class=\"ls0 ws0\">-</span>ognised at acquisition c<span class=\"_ _0\"></span>ost, less accumulat<span class=\"_ _6\"></span>ed amortisation and<span class=\"_ _6\"></span> write-do<span class=\"_ _0\"></span>wns. With respect to major de<span class=\"_ _0\"></span>velopment pr<span class=\"_ _6\"></span>ojects, <span class=\"ws0\">a specific </span>assessment is made t<span class=\"_ _6\"></span>o det<span class=\"_ _0\"></span>ermine when the project has changed from being<span class=\"_ _6\"></span> <span class=\"ws1d\">a <span class=\"_ _37\"></span></span>dev<span class=\"_ _0\"></span>elopment project t<span class=\"_ _0\"></span>o being <span class=\"ws1d\">a <span class=\"_ _37\"></span></span>cons<span class=\"_ _6\"></span>truction pr<span class=\"_ _6\"></span>oject. Capitalised dev<span class=\"_ _6\"></span>elopment c<span class=\"_ _0\"></span>osts are amortised in <span class=\"ws0\">a <span class=\"_ _1\"></span></span>str<span class=\"_ _0\"></span>aight line ov<span class=\"_ _6\"></span>er the asset'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"ws78\">estima<span class=\"_ _6\"></span>ted use<span class=\"_ _0\"></span>ful life. Depr<span class=\"_ _6\"></span>eciation c<span class=\"_ _0\"></span>ommences when the </span></span>asset is put in<span class=\"_ _6\"></span>to oper<span class=\"_ _0\"></span>ation.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-78-7": {
   "value": "Acc<span class=\"_ _0\"></span>ounting policiesIntangible asse<span class=\"_ _6\"></span>ts acquir<span class=\"_ _6\"></span>ed separa<span class=\"_ _0\"></span>tely are measur<span class=\"_ _0\"></span>ed on initial rec<span class=\"_ _0\"></span>og<span class=\"ws0\">-</span>nition at c<span class=\"_ _0\"></span>ost. The cos<span class=\"_ _6\"></span>t of in<span class=\"_ _6\"></span>tangible assets acquir<span class=\"_ _0\"></span>ed in <span class=\"ws0\">a <span class=\"_ _37\"></span>business </span>c<span class=\"_ _6\"></span>ombination is their fair v<span class=\"_ _6\"></span>alue at the da<span class=\"_ _6\"></span>te o<span class=\"_ _6\"></span>f acquisition. Intangible asse<span class=\"_ _6\"></span>ts with <span class=\"ws0\">a </span>limit<span class=\"_ _0\"></span>ed economic lif<span class=\"_ _6\"></span>e ar<span class=\"_ _6\"></span>e amortised ov<span class=\"_ _6\"></span>er the ec<span class=\"_ _6\"></span>onomic useful lif<span class=\"_ _6\"></span>e. Impairments o<span class=\"_ _0\"></span>f intangible assets ar<span class=\"_ _6\"></span>e r<span class=\"_ _6\"></span>ecognised in the e<span class=\"_ _6\"></span>xtend o<span class=\"_ _6\"></span>f which the carrying amount o<span class=\"_ _6\"></span>f the asset e<span class=\"_ _0\"></span>xceeds its re<span class=\"_ _1\"></span>cove<span class=\"_ _1\"></span>ra<span class=\"ls0 ws0\">ble amount. </span>Cos<span class=\"_ _6\"></span>ts rela<span class=\"_ _0\"></span>ting to resear<span class=\"_ _0\"></span>ch are char<span class=\"_ _0\"></span>ged to expenses as the<span class=\"_ _0\"></span>y accrue. Dev<span class=\"_ _6\"></span>elopment c<span class=\"_ _0\"></span>osts are capitalised when specific crit<span class=\"_ _0\"></span>eria rela<span class=\"_ _6\"></span>ting to futur<span class=\"_ _0\"></span>e benefits ar<span class=\"_ _6\"></span>e met. Capitalised de<span class=\"_ _6\"></span>velopmen<span class=\"_ _6\"></span>t c<span class=\"_ _6\"></span>osts ar<span class=\"_ _6\"></span>e r<span class=\"_ _6\"></span>ec<span class=\"ls0 ws0\">-</span>ognised at acquisition c<span class=\"_ _0\"></span>ost, less accumulat<span class=\"_ _6\"></span>ed amortisation and<span class=\"_ _6\"></span> write-do<span class=\"_ _0\"></span>wns. With respect to major de<span class=\"_ _0\"></span>velopment pr<span class=\"_ _6\"></span>ojects, <span class=\"ws0\">a specific </span>assessment is made t<span class=\"_ _6\"></span>o det<span class=\"_ _0\"></span>ermine when the project has changed from being<span class=\"_ _6\"></span> <span class=\"ws1d\">a <span class=\"_ _37\"></span></span>dev<span class=\"_ _0\"></span>elopment project t<span class=\"_ _0\"></span>o being <span class=\"ws1d\">a <span class=\"_ _37\"></span></span>cons<span class=\"_ _6\"></span>truction pr<span class=\"_ _6\"></span>oject. Capitalised dev<span class=\"_ _6\"></span>elopment c<span class=\"_ _0\"></span>osts are amortised in <span class=\"ws0\">a <span class=\"_ _1\"></span></span>str<span class=\"_ _0\"></span>aight line ov<span class=\"_ _6\"></span>er the asset'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"ws78\">estima<span class=\"_ _6\"></span>ted use<span class=\"_ _0\"></span>ful life. Depr<span class=\"_ _6\"></span>eciation c<span class=\"_ _0\"></span>ommences when the </span></span>asset is put in<span class=\"_ _6\"></span>to oper<span class=\"_ _0\"></span>ation.Fish-farming licencesLicenses acquir<span class=\"_ _6\"></span>ed by the Group ar<span class=\"_ _0\"></span>e capitalised at cos<span class=\"_ _6\"></span>t. Fish-farming licences ar<span class=\"_ _6\"></span>e deemed to hav<span class=\"_ _0\"></span>e an indefinite use<span class=\"_ _6\"></span>ful lif<span class=\"_ _6\"></span>e and are no<span class=\"_ _0\"></span>t amortised, but ar<span class=\"_ _6\"></span>e tes<span class=\"_ _6\"></span>ted annually f<span class=\"_ _6\"></span>or impairment or mor<span class=\"_ _0\"></span>e frequen<span class=\"_ _6\"></span>tly if ther<span class=\"_ _6\"></span>e is indication o<span class=\"_ _6\"></span>f impairment, see No<span class=\"_ _6\"></span>te 3.2 f<span class=\"_ _0\"></span>or further i<span class=\"ws25\">nforma<span class=\"_ _6\"></span>tion. </span>NorwayLicences that the Gr<span class=\"_ _0\"></span>oup owns are capitalised a<span class=\"_ _0\"></span>t cost. Licences gr<span class=\"_ _0\"></span>anted in Norway ar<span class=\"_ _0\"></span>e deemed to hav<span class=\"_ _0\"></span>e an indefinite usable lif<span class=\"_ _0\"></span>e and are ther<span class=\"_ _0\"></span>e<span class=\"ws0\">-</span>for<span class=\"_ _0\"></span>e not amortised, but tes<span class=\"_ _0\"></span>ted annually for impairmen<span class=\"_ _6\"></span>t. The ex<span class=\"_ _0\"></span>ception is time-limited licenses, which ar<span class=\"_ _0\"></span>e deprecia<span class=\"_ _6\"></span>ted o<span class=\"_ _6\"></span>ver their r<span class=\"_ _0\"></span>emaining life. Any v<span class=\"_ _6\"></span>alue identified in c<span class=\"_ _0\"></span>onnection with the acquisition of licences is capitalised as an intangible asse<span class=\"_ _6\"></span>t. IcelandThe sea farming licenses in Iceland ar<span class=\"_ _6\"></span>e issued, in accor<span class=\"_ _0\"></span>dance with the curr<span class=\"_ _6\"></span>ent r<span class=\"_ _6\"></span>egulations, with <span class=\"ws0\">a <span class=\"_ _0\"></span><span class=\"ws69\">nominal lifespan o<span class=\"_ _0\"></span>f 16 years. The licenses </span></span>will be r<span class=\"_ _6\"></span>enewed if the applican<span class=\"_ _6\"></span>t meets the r<span class=\"_ _0\"></span>equiremen<span class=\"_ _6\"></span>ts set pursuan<span class=\"_ _6\"></span>t to s<span class=\"_ _6\"></span>tatut<span class=\"_ _6\"></span>e and r<span class=\"_ _6\"></span>egulation a<span class=\"_ _6\"></span>t the time the license c<span class=\"_ _6\"></span>omes up for r<span class=\"_ _0\"></span>enewal. A <span class=\"_ _0\"></span><span class=\"ws26\">small fee must be paid f<span class=\"_ _0\"></span>or the license renewal. This means tha<span class=\"_ _0\"></span>t sea </span>farming licenses ar<span class=\"_ _6\"></span>e opera<span class=\"_ _6\"></span>ted in <span class=\"ws3b\">a <span class=\"_ _1\"></span></span>16-year r<span class=\"_ _6\"></span>olling lifespan s<span class=\"_ _6\"></span>yst<span class=\"_ _0\"></span>em, wher<span class=\"_ _6\"></span>e the licenses are r<span class=\"_ _0\"></span>enewed ev<span class=\"_ _6\"></span>ery 16th year<span class=\"_ _0\"></span>. The Groups judgment is that the fish-farming licences on Iceland, which ar<span class=\"_ _0\"></span>e capitalized, will not be amortised, but t<span class=\"_ _0\"></span>ested annually f<span class=\"_ _6\"></span>or impairment. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-80-8": {
   "value": "Cos<span class=\"_ _6\"></span>ts rela<span class=\"_ _0\"></span>ting to resear<span class=\"_ _0\"></span>ch are char<span class=\"_ _0\"></span>ged to expenses as the<span class=\"_ _0\"></span>y accrue. Dev<span class=\"_ _6\"></span>elopment c<span class=\"_ _0\"></span>osts are capitalised when specific crit<span class=\"_ _0\"></span>eria rela<span class=\"_ _6\"></span>ting to futur<span class=\"_ _0\"></span>e benefits ar<span class=\"_ _6\"></span>e met. Capitalised de<span class=\"_ _6\"></span>velopmen<span class=\"_ _6\"></span>t c<span class=\"_ _6\"></span>osts ar<span class=\"_ _6\"></span>e r<span class=\"_ _6\"></span>ec<span class=\"ls0 ws0\">-</span>ognised at acquisition c<span class=\"_ _0\"></span>ost, less accumulat<span class=\"_ _6\"></span>ed amortisation and<span class=\"_ _6\"></span> write-do<span class=\"_ _0\"></span>wns. With respect to major de<span class=\"_ _0\"></span>velopment pr<span class=\"_ _6\"></span>ojects, <span class=\"ws0\">a specific </span>assessment is made t<span class=\"_ _6\"></span>o det<span class=\"_ _0\"></span>ermine when the project has changed from being<span class=\"_ _6\"></span> <span class=\"ws1d\">a <span class=\"_ _37\"></span></span>dev<span class=\"_ _0\"></span>elopment project t<span class=\"_ _0\"></span>o being <span class=\"ws1d\">a <span class=\"_ _37\"></span></span>cons<span class=\"_ _6\"></span>truction pr<span class=\"_ _6\"></span>oject. Capitalised dev<span class=\"_ _6\"></span>elopment c<span class=\"_ _0\"></span>osts are amortised in <span class=\"ws0\">a <span class=\"_ _1\"></span></span>str<span class=\"_ _0\"></span>aight line ov<span class=\"_ _6\"></span>er the asset'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"ws78\">estima<span class=\"_ _6\"></span>ted use<span class=\"_ _0\"></span>ful life. Depr<span class=\"_ _6\"></span>eciation c<span class=\"_ _0\"></span>ommences when the </span></span>asset is put in<span class=\"_ _6\"></span>to oper<span class=\"_ _0\"></span>ation.NOTE 3.3 <span class=\"_ _224\"> </span> <span class=\"_\"> </span><span class=\"fsa fc4 ls0\">Proper<span class=\"_ _1\"></span>ty<span class=\"_ _20\"></span>, plant and e<span class=\"_ _1\"></span>quipment</span>Acc<span class=\"_ _0\"></span>ounting policiesProperty<span class=\"_ _0\"></span>, plant and equipment (PPE) is measur<span class=\"_ _0\"></span>ed at acquisition cos<span class=\"_ _6\"></span>t, less <span class=\"_ _37\"></span>a <span class=\"_ _37\"></span><span class=\"ws6e\">deduction f<span class=\"_ _6\"></span>or accumulat<span class=\"_ _6\"></span>ed depr<span class=\"_ _6\"></span>eciation and writ<span class=\"_ _6\"></span>e-downs. </span>Borro<span class=\"_ _0\"></span>wing cost tha<span class=\"_ _6\"></span>t are dir<span class=\"_ _0\"></span>ectly attributable to the c<span class=\"_ _0\"></span>onstruction of <span class=\"_ _37\"></span><span class=\"ls1c ws1b\">a <span class=\"_ _37\"></span><span class=\"ws24\">qualifying asset f<span class=\"_ _6\"></span>orm part of the c<span class=\"_ _0\"></span>ost of the asse<span class=\"_ _6\"></span>t. S<span class=\"_ _0\"></span>traight-</span></span>line depr<span class=\"_ _6\"></span>eciation is applied o<span class=\"_ _6\"></span>ver the use<span class=\"_ _6\"></span>ful life o<span class=\"_ _0\"></span>f property, plan<span class=\"_ _6\"></span>t and equipment, based on the asse<span class=\"_ _6\"></span>t\u2019<span class=\"_ _0\"></span><span class=\"ws3b\">s <span class=\"_ _37\"></span><span class=\"ws24\">hist<span class=\"_ _6\"></span>orical cos<span class=\"_ _6\"></span>t and estima<span class=\"_ _6\"></span>ted </span></span>r<span class=\"_ _6\"></span>esidual value a<span class=\"_ _6\"></span>t disposal. If <span class=\"ws1b\">a <span class=\"_ _37\"></span></span>substan<span class=\"_ _6\"></span>tial part of an asse<span class=\"_ _6\"></span>t has an individual and diff<span class=\"_ _6\"></span>eren<span class=\"_ _6\"></span>t useful lif<span class=\"_ _0\"></span>e, this part is depreciat<span class=\"_ _0\"></span>ed separa<span class=\"_ _6\"></span>tely. The asset\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws66\">r<span class=\"_ _0\"></span>esidual value and useful lif<span class=\"_ _0\"></span>e are ev<span class=\"_ _0\"></span>aluated annually. The </span></span>gain or loss arising from the disposal or r<span class=\"_ _0\"></span>etir<span class=\"_ _6\"></span>ement o<span class=\"_ _6\"></span>f an asset is det<span class=\"_ _0\"></span>ermined as the differ<span class=\"_ _6\"></span>ence between the sales pr<span class=\"_ _0\"></span>oceeds and the carrying amount o<span class=\"_ _6\"></span>f the asset.PPE under c<span class=\"_ _6\"></span>onstruction is no<span class=\"_ _6\"></span>t deprecia<span class=\"_ _0\"></span>ted. Deprecia<span class=\"_ _0\"></span>tion is charged to e<span class=\"_ _6\"></span>xpenses when the asset is r<span class=\"_ _6\"></span>eady for use.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-83-6": {
   "value": "GoodwillWhen the c<span class=\"_ _6\"></span>ompany assumes c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>ol over <span class=\"ws0\">a <span class=\"_ _6\"></span><span class=\"ws51\">separa<span class=\"_ _0\"></span>te business entity </span></span>for <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span><span class=\"ws26\">c<span class=\"_ _6\"></span>onsidera<span class=\"_ _6\"></span>tion that e<span class=\"_ _0\"></span>xceeds the fair v<span class=\"_ _6\"></span>alue of the individual asse<span class=\"_ _6\"></span>ts </span>and liabilities assumed, the diff<span class=\"_ _6\"></span>erence is en<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>ed as goodwill in the sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t of financial position. Goodwill deriving fr<span class=\"_ _0\"></span>om purchases o<span class=\"_ _6\"></span>f subsidiaries is pr<span class=\"_ _6\"></span>esent<span class=\"_ _6\"></span>ed under intangible asse<span class=\"_ _6\"></span>ts. Goodwill is not depr<span class=\"_ _0\"></span>e<span class=\"ls0 ws0\">-</span>ciat<span class=\"_ _0\"></span>ed but is test<span class=\"_ _6\"></span>ed for impairmen<span class=\"_ _6\"></span>t annually if ther<span class=\"_ _6\"></span>e are indica<span class=\"_ _0\"></span>tions that its v<span class=\"_ _6\"></span>alue is low<span class=\"_ _6\"></span>er than the carrying amount. When assessing the need to writ<span class=\"_ _0\"></span>e-down goodwill, this is assigned to r<span class=\"_ _0\"></span>elevan<span class=\"_ _6\"></span>t cash flow gener<span class=\"_ _6\"></span>ating units or gr<span class=\"_ _6\"></span>oups, which are e<span class=\"_ _0\"></span>xpected t<span class=\"_ _6\"></span>o benefit fr<span class=\"_ _6\"></span>om the acquisition. See Not<span class=\"_ _0\"></span>e 3.2 for further inf<span class=\"_ _6\"></span>ormation. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-84-6": {
   "value": "Other intangible NOK 1,000<span class=\"_ _21a\"> </span>Licences<span class=\"_ _a0\"> </span>Goodwillassets<span class=\"_ _64\"> </span><span class=\"lsae wsb3\">TOTAL</span>Acquisition c<span class=\"_ _0\"></span>ost at 1 January 2022<span class=\"_ _cf\"> </span>7,508,421<span class=\"_ _21\"> </span>775,788<span class=\"_ _8a\"> </span>380,778<span class=\"_ _86\"> </span>8,664,987Additions thr<span class=\"_ _6\"></span>ough business c<span class=\"_ _6\"></span>ombinations<span class=\"_ _10d\"> </span>7,265,892<span class=\"_ _86\"> </span>2,241,170<span class=\"_ _191\"> </span>1,791<span class=\"_ _86\"> </span>9,508,853Additions<span class=\"_ _24d\"> </span>52,812<span class=\"_ _24e\"> </span>0<span class=\"_ _63\"> </span>137,072<span class=\"_ _63\"> </span>189,884Currency tr<span class=\"_ _0\"></span>anslation diff<span class=\"_ _6\"></span>erences<span class=\"_ _a3\"> </span>76,532<span class=\"_ _34\"> </span>6,627<span class=\"_ _75\"> </span>319<span class=\"_ _18a\"> </span>83,477Acquisition c<span class=\"_ _0\"></span>ost at 31 December 2022<span class=\"_ _24f\"> </span>14,903,657<span class=\"_ _70\"> </span>3,023,585<span class=\"_ _76\"> </span>519,960<span class=\"_ _b1\"> </span>18,447,202Accumula<span class=\"_ _6\"></span>ted depr<span class=\"_ _0\"></span>eciation &amp; write-do<span class=\"_ _6\"></span>wns at 1 January 2022<span class=\"_ _188\"> </span>21,000<span class=\"_ _18a\"> </span>23,725<span class=\"_ _18a\"> </span>89,791<span class=\"_ _63\"> </span>134,517Deprecia<span class=\"_ _0\"></span>tion<span class=\"_ _250\"> </span>7,137<span class=\"_ _24e\"> </span>0<span class=\"_ _35\"> </span>14,495<span class=\"_ _18a\"> </span>21,633Accumula<span class=\"_ _6\"></span>ted deprecia<span class=\"_ _6\"></span>tion &amp; write-downs a<span class=\"_ _6\"></span>t 31 December 2022<span class=\"_ _19\"> </span>28,137<span class=\"_ _25\"> </span>23,725<span class=\"_ _76\"> </span>104,286<span class=\"_ _76\"> </span>156,149Carrying amount a<span class=\"_ _6\"></span>t 31 December 2022<span class=\"_ _175\"> </span>14,875,519<span class=\"_ _70\"> </span>2,999,859<span class=\"_ _76\"> </span>415,674<span class=\"_ _b1\"> </span>18,291,052Indefinit<span class=\"_ _6\"></span>e/               Estima<span class=\"_ _6\"></span>ted lif<span class=\"_ _0\"></span>etimeIndefinit<span class=\"_ _6\"></span>e<span class=\"_ _61\"> </span>5\u201350 years3\u20137.5 yearsDeprecia<span class=\"_ _0\"></span>tion method<span class=\"_ _4a\"> </span>Linear<span class=\"_ _c5\"> </span>LinearOther intangible NOK 1,000<span class=\"_ _251\"> </span>Licenses<span class=\"_ _29\"> </span>Goodwillassets<span class=\"_ _64\"> </span><span class=\"lsae wsb3\">TOTAL</span>Acquisition c<span class=\"_ _0\"></span>ost at 1 January 2021<span class=\"_ _252\"> </span>6,193,183<span class=\"_ _63\"> </span>464,855<span class=\"_ _63\"> </span>287,142<span class=\"_ _86\"> </span>6,945,180Additions thr<span class=\"_ _6\"></span>ough business c<span class=\"_ _6\"></span>ombinations<span class=\"_ _190\"> </span>1,375,580<span class=\"_ _63\"> </span>324,933<span class=\"_ _24e\"> </span>0<span class=\"_ _27\"> </span>1,700,513Additions<span class=\"_ _253\"> </span>4,392<span class=\"_ _24e\"> </span>0<span class=\"_ _35\"> </span>93,636<span class=\"_ _18a\"> </span>98,028Disposal group c<span class=\"_ _0\"></span>ompanies<span class=\"_ _1e7\"> </span>0<span class=\"_ _129\"> </span>-14,000<span class=\"_ _ff\"> </span>0<span class=\"_ _129\"> </span>-14,000Currency tr<span class=\"_ _0\"></span>anslation diff<span class=\"_ _6\"></span>erences<span class=\"_ _254\"> </span>-64,734<span class=\"_ _24e\"> </span>0<span class=\"_ _24e\"> </span>0<span class=\"_ _11e\"> </span>-64,734Acquisition c<span class=\"_ _0\"></span>ost at 31 December 2021<span class=\"_ _c2\"> </span>7,508,421<span class=\"_ _76\"> </span>775,788<span class=\"_ _76\"> </span>380,778<span class=\"_ _70\"> </span>8,664,987Accumula<span class=\"_ _6\"></span>ted depr<span class=\"_ _0\"></span>eciation &amp; write-do<span class=\"_ _6\"></span>wns at 1 January 2021<span class=\"_ _32\"> </span>21,000<span class=\"_ _18a\"> </span>23,725<span class=\"_ _18a\"> </span>74,223<span class=\"_ _63\"> </span>118,948Deprecia<span class=\"_ _0\"></span>tion<span class=\"_ _236\"> </span>0<span class=\"_ _24e\"> </span>0<span class=\"_ _18a\"> </span>15,568<span class=\"_ _35\"> </span>15,568Accumula<span class=\"_ _6\"></span>ted deprecia<span class=\"_ _6\"></span>tion &amp; write-downs a<span class=\"_ _6\"></span>t 31 December 2021<span class=\"_ _64\"> </span>21,000<span class=\"_ _25\"> </span>23,725<span class=\"_ _af\"> </span>89,791<span class=\"_ _76\"> </span>134,517Carrying amount a<span class=\"_ _6\"></span>t 31 December 2021<span class=\"_ _57\"> </span>7,487,421<span class=\"_ _30\"> </span>752,063<span class=\"_ _76\"> </span>290,986<span class=\"_ _192\"> </span>8,530,470Estima<span class=\"_ _6\"></span>ted lif<span class=\"_ _0\"></span>etime<span class=\"_ _17b\"> </span>Indefinit<span class=\"_ _6\"></span>e<span class=\"_ _23c\"> </span>Indefinite<span class=\"_ _10f\"> </span>5\u201350 yearsDeprecia<span class=\"_ _0\"></span>tion method<span class=\"_ _255\"> </span>LinearThe majority of o<span class=\"_ _0\"></span>ther intangible assets t<span class=\"_ _6\"></span>otalling NOK 415.7 million ar<span class=\"_ _6\"></span>e made up of capitalised de<span class=\"_ _6\"></span>velopmen<span class=\"_ _6\"></span>t cos<span class=\"_ _6\"></span>ts. NOK 8.5 million of this is c<span class=\"_ _6\"></span>omprised of capitalised de<span class=\"_ _6\"></span>velopmen<span class=\"_ _6\"></span>t cos<span class=\"_ _6\"></span>ts r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o the dev<span class=\"_ _6\"></span>elopment o<span class=\"_ _6\"></span>f the Ocean Farm 1 installa<span class=\"_ _6\"></span>tion. These c<span class=\"_ _6\"></span>osts ar<span class=\"_ _6\"></span>e amor<span class=\"ls0 ws0\">-</span>tised ov<span class=\"_ _6\"></span>er 5 years. <span class=\"ws0\">A <span class=\"_ _0\"></span><span class=\"ws90\">further total o<span class=\"_ _0\"></span>f NOK 356.4 million relat<span class=\"_ _0\"></span>es to the </span></span>dev<span class=\"_ _6\"></span>elopment o<span class=\"_ _6\"></span>f the Group'<span class=\"_ _c\"></span><span class=\"ws25\">s <span class=\"_ _6\"></span><span class=\"ws26\">Smart Fish Farm concep<span class=\"_ _0\"></span>t and Ocean Farm<span class=\"_ _1\"></span> </span></span>2. This projects is s<span class=\"_ _6\"></span>till in the dev<span class=\"_ _6\"></span>elopment phase and amortisa<span class=\"_ _0\"></span>tion has not y<span class=\"_ _0\"></span>et commenced. In addition, o<span class=\"_ _0\"></span>ther intangible assets includes e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>cess value r<span class=\"_ _0\"></span>elating to the pur<span class=\"_ _0\"></span>chase of br<span class=\"_ _6\"></span>eeding nuclei. Br<span class=\"_ _6\"></span>eeding nuclei ar<span class=\"_ _6\"></span>e deprecia<span class=\"_ _6\"></span>ted o<span class=\"_ _0\"></span>ver 50 years, and their r<span class=\"_ _0\"></span>esidual value as of 31 December 2022 was NOK 22.6 million.Of the to<span class=\"_ _0\"></span>tal carrying amount rela<span class=\"_ _6\"></span>ted t<span class=\"_ _0\"></span>o licenses of NOK 14 876 million, NOK 255 million is r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to time-limit<span class=\"_ _0\"></span>ed demonstra<span class=\"_ _6\"></span>tion licenses. The licenses is amortised ov<span class=\"_ _6\"></span>er the r<span class=\"_ _6\"></span>emaining life which v<span class=\"_ _0\"></span>arious from 3 years t<span class=\"_ _6\"></span>o 7.5 years. NOTE 3.3 <span class=\"_ _224\"> </span> <span class=\"_\"> </span><span class=\"fsa fc4 ls0\">Proper<span class=\"_ _1\"></span>ty<span class=\"_ _20\"></span>, plant and e<span class=\"_ _1\"></span>quipment</span>Acc<span class=\"_ _0\"></span>ounting policiesProperty<span class=\"_ _0\"></span>, plant and equipment (PPE) is measur<span class=\"_ _0\"></span>ed at acquisition cos<span class=\"_ _6\"></span>t, less <span class=\"_ _37\"></span>a <span class=\"_ _37\"></span><span class=\"ws6e\">deduction f<span class=\"_ _6\"></span>or accumulat<span class=\"_ _6\"></span>ed depr<span class=\"_ _6\"></span>eciation and writ<span class=\"_ _6\"></span>e-downs. </span>Borro<span class=\"_ _0\"></span>wing cost tha<span class=\"_ _6\"></span>t are dir<span class=\"_ _0\"></span>ectly attributable to the c<span class=\"_ _0\"></span>onstruction of <span class=\"_ _37\"></span><span class=\"ls1c ws1b\">a <span class=\"_ _37\"></span><span class=\"ws24\">qualifying asset f<span class=\"_ _6\"></span>orm part of the c<span class=\"_ _0\"></span>ost of the asse<span class=\"_ _6\"></span>t. S<span class=\"_ _0\"></span>traight-</span></span>line depr<span class=\"_ _6\"></span>eciation is applied o<span class=\"_ _6\"></span>ver the use<span class=\"_ _6\"></span>ful life o<span class=\"_ _0\"></span>f property, plan<span class=\"_ _6\"></span>t and equipment, based on the asse<span class=\"_ _6\"></span>t\u2019<span class=\"_ _0\"></span><span class=\"ws3b\">s <span class=\"_ _37\"></span><span class=\"ws24\">hist<span class=\"_ _6\"></span>orical cos<span class=\"_ _6\"></span>t and estima<span class=\"_ _6\"></span>ted </span></span>r<span class=\"_ _6\"></span>esidual value a<span class=\"_ _6\"></span>t disposal. If <span class=\"ws1b\">a <span class=\"_ _37\"></span></span>substan<span class=\"_ _6\"></span>tial part of an asse<span class=\"_ _6\"></span>t has an individual and diff<span class=\"_ _6\"></span>eren<span class=\"_ _6\"></span>t useful lif<span class=\"_ _0\"></span>e, this part is depreciat<span class=\"_ _0\"></span>ed separa<span class=\"_ _6\"></span>tely. The asset\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws66\">r<span class=\"_ _0\"></span>esidual value and useful lif<span class=\"_ _0\"></span>e are ev<span class=\"_ _0\"></span>aluated annually. The </span></span>gain or loss arising from the disposal or r<span class=\"_ _0\"></span>etir<span class=\"_ _6\"></span>ement o<span class=\"_ _6\"></span>f an asset is det<span class=\"_ _0\"></span>ermined as the differ<span class=\"_ _6\"></span>ence between the sales pr<span class=\"_ _0\"></span>oceeds and the carrying amount o<span class=\"_ _6\"></span>f the asset.PPE under c<span class=\"_ _6\"></span>onstruction is no<span class=\"_ _6\"></span>t deprecia<span class=\"_ _0\"></span>ted. Deprecia<span class=\"_ _0\"></span>tion is charged to e<span class=\"_ _6\"></span>xpenses when the asset is r<span class=\"_ _6\"></span>eady for use.Impairment t<span class=\"_ _0\"></span>ests for PPE ar<span class=\"_ _6\"></span>e performed when ther<span class=\"_ _0\"></span>e are indications of impairmen<span class=\"_ _6\"></span>t. If the r<span class=\"_ _6\"></span>eco<span class=\"_ _0\"></span>verable amoun<span class=\"_ _6\"></span>t is estima<span class=\"_ _6\"></span>ted t<span class=\"_ _0\"></span>o be less than the carrying amount o<span class=\"_ _6\"></span>f the net asse<span class=\"_ _0\"></span>t, impairment to the r<span class=\"_ _0\"></span>ecov<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>able amount is r<span class=\"_ _0\"></span>ecognised. The r<span class=\"_ _6\"></span>ec<span class=\"_ _6\"></span>ov<span class=\"_ _6\"></span>erable amoun<span class=\"_ _0\"></span>t is the higher of net sales value and v<span class=\"_ _6\"></span>alue in use. V<span class=\"_ _0\"></span>alue in use is the present v<span class=\"_ _0\"></span>alue of future cash flows which the asse<span class=\"_ _6\"></span>t will gener<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e.Other Land &amp; Machinery &amp; Boats &amp; opera<span class=\"_ _0\"></span>ting Assets under NOK 1,000buildings equipmentbargesassetsc<span class=\"_ _6\"></span>onstruction<span class=\"_ _b6\"> </span>T<span class=\"_ _c\"></span>otalAcquisition c<span class=\"_ _0\"></span>ost at 1 January 2022<span class=\"_ _12b\"> </span>2,503,586<span class=\"_ _8f\"> </span>4,312,018<span class=\"_ _8f\"> </span>1,806,879<span class=\"_ _6d\"> </span>276,327<span class=\"_ _8f\"> </span>1,838,751<span class=\"_ _71\"> </span>10,737,560Additions thr<span class=\"_ _6\"></span>ough business c<span class=\"_ _6\"></span>ombinations<span class=\"_ _13a\"> </span>1,482,389<span class=\"_ _73\"> </span>421,005<span class=\"_ _a4\"> </span>546,186<span class=\"_ _8e\"> </span>23,801<span class=\"_ _6d\"> </span>106,099<span class=\"_ _8f\"> </span>2,579,479Additions<span class=\"_ _263\"> </span>139,765<span class=\"_ _6d\"> </span>624,599<span class=\"_ _6d\"> </span>100,593<span class=\"_ _30\"> </span>9,453<span class=\"_ _8f\"> </span>1,390,598<span class=\"_ _8f\"> </span>2,265,008Reclassifica<span class=\"_ _6\"></span>tion assets under c<span class=\"_ _0\"></span>onstruction<span class=\"_ _1e2\"> </span>819,515<span class=\"_ _73\"> </span>403,014<span class=\"_ _a4\"> </span>153,692<span class=\"_ _8e\"> </span>38,271<span class=\"_ _101\"> </span>-1,414,492<span class=\"_ _13c\"> </span>0Disposals<span class=\"_ _179\"> </span>-139,611<span class=\"_ _10a\"> </span>-151,858<span class=\"_ _31\"> </span>-30<span class=\"_ _5f\"> </span>-49,844<span class=\"_ _30\"> </span>1,425<span class=\"_ _89\"> </span>-339,919Reclassifica<span class=\"_ _6\"></span>tion<span class=\"_ _1e3\"> </span>-36,195<span class=\"_ _a4\"> </span>306,921<span class=\"_ _89\"> </span>-299,077<span class=\"_ _5b\"> </span>16,529<span class=\"_ _5b\"> </span>11,822<span class=\"_ _15a\"> </span>0Currency tr<span class=\"_ _0\"></span>anslation diff<span class=\"_ _6\"></span>erences<span class=\"_ _94\"> </span>276<span class=\"_ _23c\"> </span>8,668<span class=\"_ _5b\"> </span>24,488<span class=\"_ _30\"> </span>4,052<span class=\"_ _30\"> </span>7,684<span class=\"_ _5b\"> </span>45,167Acquisition c<span class=\"_ _0\"></span>ost at 31 December 2022<span class=\"_ _191\"> </span>4,769,724<span class=\"_ _5c\"> </span>5,924,366<span class=\"_ _e5\"> </span>2,332,729<span class=\"_ _b1\"> </span>318,589<span class=\"_ _5c\"> </span>1,941,887<span class=\"_ _da\"> </span>15,287,295Accumula<span class=\"_ _6\"></span>ted depr<span class=\"_ _0\"></span>eciation &amp; write-308,805<span class=\"_ _8f\"> </span>2,349,679<span class=\"_ _6d\"> </span>734,312<span class=\"_ _6d\"> </span>211,251<span class=\"_ _187\"> </span>267<span class=\"_ _8f\"> </span>3,604,314downs a<span class=\"_ _6\"></span>t 1 January 2022Deprecia<span class=\"_ _0\"></span>tion<span class=\"_ _218\"> </span>137,728<span class=\"_ _73\"> </span>435,929<span class=\"_ _6d\"> </span>135,358<span class=\"_ _5b\"> </span>25,021<span class=\"_ _8b\"> </span>50<span class=\"_ _6d\"> </span>734,085Write-do<span class=\"_ _6\"></span>wns<span class=\"_ _264\"> </span>0<span class=\"_ _5b\"> </span>34,144<span class=\"_ _15a\"> </span>0<span class=\"_ _23c\"> </span>2,499<span class=\"_ _265\"> </span>0<span class=\"_ _5b\"> </span>36,642Disposal deprecia<span class=\"_ _0\"></span>tion and write-downs<span class=\"_ _24\"> </span>-45,802<span class=\"_ _89\"> </span>-139,981<span class=\"_ _31\"> </span>-30<span class=\"_ _5f\"> </span>-49,425<span class=\"_ _265\"> </span>0<span class=\"_ _10a\"> </span>-235,238Currency tr<span class=\"_ _0\"></span>anslation diff<span class=\"_ _6\"></span>erences<span class=\"_ _262\"> </span>1,677<span class=\"_ _23c\"> </span>4,083<span class=\"_ _8e\"> </span>10,409<span class=\"_ _80\"> </span>102<span class=\"_ _265\"> </span>0<span class=\"_ _5b\"> </span>16,272Accumula<span class=\"_ _6\"></span>ted deprecia<span class=\"_ _6\"></span>tion &amp; write-448,210<span class=\"_ _5c\"> </span>2,823,835<span class=\"_ _b1\"> </span>880,079<span class=\"_ _87\"> </span>238,873<span class=\"_ _af\"> </span>317<span class=\"_ _e5\"> </span>4,156,074downs a<span class=\"_ _6\"></span>t 31 December 2022Carrying amount a<span class=\"_ _6\"></span>t 31 December 2022<span class=\"_ _19\"> </span>4,321,514<span class=\"_ _5c\"> </span>3,100,531<span class=\"_ _e5\"> </span>1,452,651<span class=\"_ _192\"> </span>79,716<span class=\"_ _5c\"> </span>1,941,570<span class=\"_ _da\"> </span>11,131,221Estima<span class=\"_ _6\"></span>ted lif<span class=\"_ _0\"></span>etime<span class=\"_ _266\"> </span>5-33 years<span class=\"_ _116\"> </span>5-25 years<span class=\"_ _8d\"> </span>3-15 years<span class=\"_ _116\"> </span>3-20 years<span class=\"_ _2c\"> </span>N/ADeprecia<span class=\"_ _0\"></span>tion method<span class=\"_ _121\"> </span>Linear<span class=\"_ _b9\"> </span>Linear<span class=\"_ _23c\"> </span>Linear<span class=\"_ _23c\"> </span>Linear<span class=\"_ _206\"> </span>N/AGains/losses on the sale of PP&amp;E<span class=\"_ _41\"> </span>0<span class=\"_ _80\"> </span>426<span class=\"_ _265\"> </span>0<span class=\"_ _265\"> </span>0<span class=\"_ _265\"> </span>0<span class=\"_ _187\"> </span>426As of 31 December 2022, the c<span class=\"_ _0\"></span>ompany had capitalised <span class=\"ws1b\">a <span class=\"_ _1\"></span></span>to<span class=\"_ _6\"></span>tal of NOK 1,942 million in c<span class=\"_ _6\"></span>onnection with assets under c<span class=\"_ _6\"></span>onstruction, the c<span class=\"_ _6\"></span>osts r<span class=\"_ _6\"></span>elat<span class=\"_ _0\"></span>es primarily to the expansion o<span class=\"_ _6\"></span>f smolt capacity. The amount was divided in<span class=\"_ _6\"></span>to NOK 835.3 million on r<span class=\"_ _0\"></span>eal estat<span class=\"_ _6\"></span>e, NOK 998.8 million on plant and equipmen<span class=\"_ _6\"></span>t, NOK 63.4 million on vessels and o<span class=\"_ _0\"></span>ther oper<span class=\"_ _6\"></span>ating asse<span class=\"_ _6\"></span>ts, and NOK 44,2 million on other oper<span class=\"_ _0\"></span>ating assets. As of 31 December 2021, the c<span class=\"_ _0\"></span>ompany had capitalised <span class=\"ws0\">a <span class=\"_ _1\"></span></span>to<span class=\"_ _0\"></span>tal of NOK 1,838.5 million in work on in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tment pr<span class=\"_ _0\"></span>ojects that had not been c<span class=\"_ _6\"></span>omplet<span class=\"_ _6\"></span>ed and put int<span class=\"_ _6\"></span>o oper<span class=\"_ _6\"></span>ation and f<span class=\"_ _6\"></span>or which deprecia<span class=\"_ _0\"></span>tion had not c<span class=\"_ _6\"></span>ommenced. Of this was NOK 1,519.3 million rela<span class=\"_ _6\"></span>ted t<span class=\"_ _0\"></span>o real esta<span class=\"_ _6\"></span>te, NOK 216.4 million to plan<span class=\"_ _6\"></span>t and equipment, and NOK 102.8 million t<span class=\"_ _6\"></span>o vessels and o<span class=\"_ _0\"></span>ther operating asse<span class=\"_ _6\"></span>ts. Write-do<span class=\"_ _0\"></span>wns in 2022 derive primarily from <span class=\"ws0\">a <span class=\"_ _0\"></span><span class=\"ws26\">NOK 36.6 million impair<span class=\"ws0\">-</span></span></span>ment in the v<span class=\"_ _6\"></span>alue of the ne<span class=\"_ _6\"></span>t r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o the Ocean Farm 1 installa<span class=\"_ _6\"></span>tion. For 2021 ther<span class=\"_ _6\"></span>e was <span class=\"ws20\">a <span class=\"_ _1\"></span></span>minor impairment rela<span class=\"_ _0\"></span>ted to equipmen<span class=\"_ _6\"></span>t no longer in use. Other Land &amp; Machinery &amp; Boats &amp; opera<span class=\"_ _0\"></span>ting Assets under NOK 1,000buildings equipmentbargesassetsc<span class=\"_ _6\"></span>onstruction<span class=\"_ _b6\"> </span>T<span class=\"_ _c\"></span>otalAcquisition c<span class=\"_ _0\"></span>ost at 1 January 2021<span class=\"_ _267\"> </span>1,363,991<span class=\"_ _8f\"> </span>3,639,375<span class=\"_ _7e\"> </span>1,637,602<span class=\"_ _73\"> </span>254,501<span class=\"_ _68\"> </span>1,792,059<span class=\"_ _8f\"> </span>8,687,527Additions thr<span class=\"_ _6\"></span>ough business c<span class=\"_ _6\"></span>ombinations<span class=\"_ _d\"> </span>44,375<span class=\"_ _23c\"> </span>4,894<span class=\"_ _61\"> </span>13,395<span class=\"_ _30\"> </span>7,299<span class=\"_ _265\"> </span>0<span class=\"_ _8e\"> </span>69,963Disposal group c<span class=\"_ _0\"></span>ompanies<span class=\"_ _9a\"> </span>-14,682<span class=\"_ _203\"> </span>-32,816<span class=\"_ _206\"> </span>-48<span class=\"_ _112\"> </span>-874<span class=\"_ _265\"> </span>0<span class=\"_ _5f\"> </span>-48,421Additions<span class=\"_ _184\"> </span>1,095,941<span class=\"_ _73\"> </span>697,503<span class=\"_ _10f\"> </span>63,691<span class=\"_ _8e\"> </span>20,877<span class=\"_ _6d\"> </span>248,177<span class=\"_ _8f\"> </span>2,126,190Reclassifica<span class=\"_ _6\"></span>tion assets under c<span class=\"_ _0\"></span>onstruction<span class=\"_ _1bc\"> </span>24,579<span class=\"_ _5b\"> </span>49,359<span class=\"_ _a4\"> </span>116,456<span class=\"_ _30\"> </span>2,270<span class=\"_ _89\"> </span>-192,665<span class=\"_ _265\"> </span>0Disposals<span class=\"_ _15c\"> </span>-3,416<span class=\"_ _268\"> </span>-40,591,122<span class=\"_ _83\"> </span>-7,907<span class=\"_ _4e\"> </span>-7,643<span class=\"_ _101\"> </span>-4,284,530<span class=\"_ _203\"> </span>-63,841T<span class=\"_ _0\"></span>ranslation diff<span class=\"_ _0\"></span>erences<span class=\"_ _269\"> </span>-7,202<span class=\"_ _4e\"> </span>-5,706<span class=\"_ _db\"> </span>-16,312<span class=\"_ _112\"> </span>-103<span class=\"_ _4e\"> </span>-4,536<span class=\"_ _5f\"> </span>-33,859Acquisition c<span class=\"_ _0\"></span>ost at 31 December 2021<span class=\"_ _34\"> </span>2,503,586<span class=\"_ _5c\"> </span>4,312,018<span class=\"_ _101\"> </span>1,806,879<span class=\"_ _87\"> </span>276,327<span class=\"_ _5c\"> </span>1,838,751<span class=\"_ _268\"> </span>10,737,560Accumula<span class=\"_ _6\"></span>ted depr<span class=\"_ _0\"></span>eciation &amp; write-240,193<span class=\"_ _8f\"> </span>2,050,246<span class=\"_ _a4\"> </span>639,354<span class=\"_ _6d\"> </span>203,241<span class=\"_ _187\"> </span>466<span class=\"_ _8f\"> </span>3,133,499downs a<span class=\"_ _6\"></span>t 1 January 2021Disposal group c<span class=\"_ _0\"></span>ompanies<span class=\"_ _40\"> </span>-9,797<span class=\"_ _5f\"> </span>-26,757<span class=\"_ _206\"> </span>-48<span class=\"_ _112\"> </span>-667<span class=\"_ _265\"> </span>0<span class=\"_ _5f\"> </span>-37,269Deprecia<span class=\"_ _0\"></span>tion<span class=\"_ _213\"> </span>82,184<span class=\"_ _6d\"> </span>365,601<span class=\"_ _a4\"> </span>106,579<span class=\"_ _8e\"> </span>15,762<span class=\"_ _265\"> </span>0<span class=\"_ _6d\"> </span>570,125Write-do<span class=\"_ _6\"></span>wns<span class=\"_ _26a\"> </span>196<span class=\"_ _30\"> </span>2,495<span class=\"_ _13c\"> </span>0<span class=\"_ _80\"> </span>322<span class=\"_ _187\"> </span>531<span class=\"_ _30\"> </span>3,544Disposal deprecia<span class=\"_ _0\"></span>tion and write-downs<span class=\"_ _1c0\"> </span>-3,174<span class=\"_ _203\"> </span>-39,776<span class=\"_ _83\"> </span>-4,881<span class=\"_ _4e\"> </span>-7,312<span class=\"_ _112\"> </span>-500<span class=\"_ _5f\"> </span>-55,642Currency tr<span class=\"_ _0\"></span>anslation diff<span class=\"_ _6\"></span>erences<span class=\"_ _102\"> </span>-796<span class=\"_ _4e\"> </span>-2,130<span class=\"_ _83\"> </span>-6,692<span class=\"_ _31\"> </span>-95<span class=\"_ _112\"> </span>-230<span class=\"_ _4e\"> </span>-9,944Accumula<span class=\"_ _6\"></span>ted deprecia<span class=\"_ _6\"></span>tion &amp; write-308,805<span class=\"_ _5c\"> </span>2,349,679<span class=\"_ _8c\"> </span>734,312<span class=\"_ _87\"> </span>211,251<span class=\"_ _af\"> </span>267<span class=\"_ _e5\"> </span>3,604,314downs a<span class=\"_ _6\"></span>t 31 December 2021Carrying amount a<span class=\"_ _6\"></span>t 31 December 2021<span class=\"_ _d0\"> </span>2,194,781<span class=\"_ _5c\"> </span>1,962,338<span class=\"_ _101\"> </span>1,072,567<span class=\"_ _192\"> </span>65,075<span class=\"_ _5c\"> </span>1,838,484<span class=\"_ _e5\"> </span>7,133,246Estima<span class=\"_ _6\"></span>ted lif<span class=\"_ _0\"></span>etime<span class=\"_ _266\"> </span>5-33 years<span class=\"_ _8d\"> </span>5-25 years<span class=\"_ _65\"> </span>3-15 years<span class=\"_ _8d\"> </span>3-20 years<span class=\"_ _2c\"> </span>N/ADeprecia<span class=\"_ _0\"></span>tion method<span class=\"_ _121\"> </span>Linear<span class=\"_ _23c\"> </span>Linear<span class=\"_ _b9\"> </span>Linear<span class=\"_ _23c\"> </span>Linear<span class=\"_ _206\"> </span>N/AGains/losses on the sale of PP&amp;E<span class=\"_ _1b3\"> </span>0<span class=\"_ _30\"> </span>2,151<span class=\"_ _b9\"> </span>1,174<span class=\"_ _265\"> </span>0<span class=\"_ _15a\"> </span>0<span class=\"_ _23c\"> </span>3,325NOTE 3.<span class=\"_ _0\"></span>4 <span class=\"_ _1d\"> </span> <span class=\"_ _38\"> </span><span class=\"fsa fc4 ls0\">Right-<span class=\"_ _1\"></span>of-use assets and lease liabilities</span>Acc<span class=\"_ _0\"></span>ounting policiesThe Group r<span class=\"_ _0\"></span>ecognises righ<span class=\"_ _6\"></span>t-of-use asse<span class=\"_ _6\"></span>ts at the c<span class=\"_ _0\"></span>ommencement dat<span class=\"_ _0\"></span>e of the lease. Right-o<span class=\"_ _6\"></span>f-use assets ar<span class=\"_ _6\"></span>e measur<span class=\"_ _6\"></span>ed at c<span class=\"_ _0\"></span>ost, less any accumula<span class=\"_ _6\"></span>ted depr<span class=\"_ _0\"></span>eciation and impairment losses, and adjus<span class=\"_ _6\"></span>ted for an<span class=\"_ _6\"></span>y r<span class=\"_ _6\"></span>emeasuremen<span class=\"_ _0\"></span>t of lease liabilities. Right-o<span class=\"_ _6\"></span>f-use assets ar<span class=\"_ _0\"></span>e depr<span class=\"_ _6\"></span>eciat<span class=\"_ _6\"></span>ed ov<span class=\"_ _6\"></span>er the shorter o<span class=\"_ _0\"></span>f the lease term and the useful lif<span class=\"_ _0\"></span>e of the asset. When <span class=\"ws0\">a </span>purchase op<span class=\"_ _0\"></span>tion has been included in the cost a<span class=\"_ _6\"></span>t r<span class=\"_ _6\"></span>ecognition, the righ<span class=\"_ _6\"></span>t-of-use asse<span class=\"_ _0\"></span>t is depreciat<span class=\"_ _0\"></span>ed over the es<span class=\"_ _6\"></span>timat<span class=\"_ _6\"></span>ed useful lif<span class=\"_ _0\"></span>e of the asset. Short term<span class=\"_ _6\"></span> leases (lease term less than 1<span class=\"_ _6\"></span>2 months) and leases o<span class=\"_ _6\"></span>f low-v<span class=\"_ _6\"></span>alue assets ar<span class=\"_ _0\"></span>e not r<span class=\"_ _6\"></span>ecognised as righ<span class=\"_ _0\"></span>t-of-use assets and lease liabilities, as the r<span class=\"_ _6\"></span>ecognition e<span class=\"_ _0\"></span>xemp<span class=\"_ _6\"></span>tions for these leases is applied. L<span class=\"_ _6\"></span>ease paymen<span class=\"_ _6\"></span>ts of such leases ar<span class=\"_ _0\"></span>e rec<span class=\"_ _6\"></span>ognized as e<span class=\"_ _6\"></span>xpense ov<span class=\"_ _6\"></span>er the lease term.Con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>acts may c<span class=\"_ _0\"></span>ontain both lease and non-lea<span class=\"_ _6\"></span>se componen<span class=\"_ _0\"></span>ts. The group alloca<span class=\"_ _0\"></span>tes the consider<span class=\"_ _0\"></span>ation in the c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>act to the lease and non-lease c<span class=\"_ _6\"></span>omponents based on their r<span class=\"_ _6\"></span>elativ<span class=\"_ _0\"></span>e stand-alone prices. This applies to some o<span class=\"_ _6\"></span>f the groups lease arr<span class=\"_ _0\"></span>angements of w<span class=\"_ _6\"></span>ellboats and service boats, wher<span class=\"_ _0\"></span>e crew and o<span class=\"_ _0\"></span>ther service elements are included in the c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>act. The c<span class=\"_ _6\"></span>ost r<span class=\"_ _6\"></span>elat<span class=\"_ _0\"></span>ed to service elements no<span class=\"_ _6\"></span>t defined as lease, ar<span class=\"_ _6\"></span>e expensed in the period the<span class=\"_ _6\"></span>y occur<span class=\"_ _6\"></span>. The lease liabilities at c<span class=\"_ _0\"></span>ommencement dat<span class=\"_ _0\"></span>e are measur<span class=\"_ _0\"></span>ed at the pres<span class=\"_ _6\"></span><span class=\"ls0 ws0\">-</span>ent v<span class=\"_ _6\"></span>alue of the lease pa<span class=\"_ _0\"></span>yments. The lease paymen<span class=\"_ _6\"></span>ts are disc<span class=\"_ _0\"></span>ounted using the Group'<span class=\"_ _c\"></span><span class=\"ws2a\">s <span class=\"_ _37\"></span><span class=\"ws1c\">incr<span class=\"_ _6\"></span>emental borr<span class=\"_ _6\"></span>owing r<span class=\"_ _0\"></span>ate as the <span class=\"_ _6\"></span>int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est r<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>e </span></span>implicit in the lease is not r<span class=\"_ _0\"></span>eadily determinable. For leasing c<span class=\"_ _0\"></span>ontracts wit<span class=\"_ _6\"></span>h optional r<span class=\"_ _0\"></span>enewal period, and where w<span class=\"_ _6\"></span>e ar<span class=\"_ _6\"></span>e r<span class=\"_ _6\"></span>easonably certain to e<span class=\"_ _6\"></span>x<span class=\"_ _0\"></span>ercise this option, the r<span class=\"_ _0\"></span>enewal periods are included in the calculation o<span class=\"_ _6\"></span>f the lease liability and asset.Right-o<span class=\"_ _6\"></span>f-use assets and lease liabilities includes o<span class=\"_ _6\"></span>ffices and produc<span class=\"ws0\">-</span>tion facilities, including the Innov<span class=\"_ _6\"></span>aMar facility in Fr\u00f8<span class=\"_ _0\"></span>ya. There ar<span class=\"_ _6\"></span>e also significant leasing agr<span class=\"_ _0\"></span>eements in place for wellboa<span class=\"_ _0\"></span>ts, service boats, plant and equipmen<span class=\"_ _6\"></span>t. Right-o<span class=\"_ _0\"></span>f-Use AssetsMachinery &amp; NOK 1,000<span class=\"_ _26b\"> </span>Land &amp; buildingsequipment<span class=\"_ _62\"> </span>Boa<span class=\"_ _6\"></span>ts &amp; barges<span class=\"_ _1dd\"> </span>T<span class=\"_ _0\"></span>otalAcquisition c<span class=\"_ _0\"></span>ost at 1 January 2022<span class=\"_ _6b\"> </span>380,201<span class=\"_ _193\"> </span>390,392<span class=\"_ _15b\"> </span>977,027<span class=\"_ _15a\"> </span>1,747,619Additions thr<span class=\"_ _6\"></span>ough business c<span class=\"_ _6\"></span>ombinations<span class=\"_ _114\"> </span>22,410<span class=\"_ _97\"> </span>85,479<span class=\"_ _15b\"> </span>439,016<span class=\"_ _e1\"> </span>546,905Adjus<span class=\"_ _6\"></span>tments o<span class=\"_ _6\"></span>f exis<span class=\"_ _6\"></span>ting agreemen<span class=\"_ _0\"></span>ts<span class=\"_ _26c\"> </span>-1,573<span class=\"_ _1e0\"> </span>0<span class=\"_ _ff\"> </span>54,644<span class=\"_ _ff\"> </span>53,071Additions<span class=\"_ _c0\"> </span>50,343<span class=\"_ _1dc\"> </span>62,228<span class=\"_ _ff\"> </span>29,725<span class=\"_ _15b\"> </span>142,296Disposal acquisition cos<span class=\"_ _0\"></span>t<span class=\"_ _19f\"> </span>-1,582<span class=\"_ _50\"> </span>-5,719<span class=\"_ _50\"> </span>-7,300Currency tr<span class=\"_ _0\"></span>anslation diff<span class=\"_ _6\"></span>erences<span class=\"_ _1be\"> </span>0<span class=\"_ _1e0\"> </span>0<span class=\"_ _ff\"> </span>11,352<span class=\"_ _ff\"> </span>11,352Acquisition c<span class=\"_ _0\"></span>ost at 31 December 2022<span class=\"_ _e3\"> </span>451,380<span class=\"_ _1bc\"> </span>536,518<span class=\"_ _13a\"> </span>1,506,046<span class=\"_ _13a\"> </span>2,493,943Accumula<span class=\"_ _6\"></span>ted depr<span class=\"_ _0\"></span>eciation &amp; write-132,846<span class=\"_ _193\"> </span>213,584<span class=\"_ _15b\"> </span>524,385<span class=\"_ _e1\"> </span>870,816downs a<span class=\"_ _6\"></span>t 1 January 2022Deprecia<span class=\"_ _0\"></span>tion<span class=\"_ _ef\"> </span>27,210<span class=\"_ _24e\"> </span>45,016<span class=\"_ _e1\"> </span>173,109<span class=\"_ _15b\"> </span>245,335Disposal accumulat<span class=\"_ _6\"></span>ed depr<span class=\"_ _6\"></span>eciation<span class=\"_ _164\"> </span>-1,582<span class=\"_ _1c0\"> </span>-427<span class=\"_ _50\"> </span>-2,009Currency tr<span class=\"_ _0\"></span>anslation diff<span class=\"_ _6\"></span>erences<span class=\"_ _1b3\"> </span>-1,806<span class=\"_ _1e0\"> </span>0<span class=\"_ _50\"> </span>-4,997<span class=\"_ _4d\"> </span>-6,803Accumula<span class=\"_ _6\"></span>ted deprecia<span class=\"_ _6\"></span>tion &amp; write-158,250<span class=\"_ _106\"> </span>257,019<span class=\"_ _e6\"> </span>692,070<span class=\"_ _18f\"> </span>1,107,339downs a<span class=\"_ _6\"></span>t 31 December 2022Carrying amount a<span class=\"_ _6\"></span>t 31 December 2022<span class=\"_ _162\"> </span>293,130<span class=\"_ _1bc\"> </span>279,499<span class=\"_ _e6\"> </span>813,975<span class=\"_ _13a\"> </span>1,386,604Estima<span class=\"_ _6\"></span>ted lif<span class=\"_ _0\"></span>etime<span class=\"_ _26d\"> </span>2 - 30 years<span class=\"_ _95\"> </span>1 - 5 years<span class=\"_ _1e2\"> </span>1 - 9 yearsDeprecia<span class=\"_ _0\"></span>tion method<span class=\"_ _26e\"> </span>Linear<span class=\"_ _9c\"> </span>Linear<span class=\"_ _be\"> </span>LinearMachinery &amp; NOK 1,000<span class=\"_ _26b\"> </span>Land &amp; buildingsequipment<span class=\"_ _62\"> </span>Boa<span class=\"_ _6\"></span>ts &amp; barges<span class=\"_ _1dd\"> </span>T<span class=\"_ _0\"></span>otalAcquisition c<span class=\"_ _0\"></span>ost at 1 January 2021<span class=\"_ _6b\"> </span>363,096<span class=\"_ _15b\"> </span>295,931<span class=\"_ _15b\"> </span>844,601<span class=\"_ _15a\"> </span>1,503,628Additions thr<span class=\"_ _6\"></span>ough business c<span class=\"_ _6\"></span>ombinations<span class=\"_ _194\"> </span>9,064<span class=\"_ _ff\"> </span>42,019<span class=\"_ _ff\"> </span>10,398<span class=\"_ _ff\"> </span>61,482Adjus<span class=\"_ _6\"></span>tments o<span class=\"_ _6\"></span>f exis<span class=\"_ _6\"></span>ting agreemen<span class=\"_ _0\"></span>ts<span class=\"_ _26c\"> </span>-4,118<span class=\"_ _17\"> </span>-10,939<span class=\"_ _ff\"> </span>12,949<span class=\"_ _50\"> </span>-2,107Additions<span class=\"_ _c0\"> </span>12,159<span class=\"_ _ff\"> </span>63,381<span class=\"_ _e1\"> </span>109,078<span class=\"_ _15b\"> </span>184,618Acquisition c<span class=\"_ _0\"></span>ost at 31 December 2021<span class=\"_ _e3\"> </span>380,201<span class=\"_ _1ce\"> </span>390,392<span class=\"_ _e6\"> </span>977,027<span class=\"_ _13a\"> </span>1,747,619Accumula<span class=\"_ _6\"></span>ted depr<span class=\"_ _0\"></span>eciation &amp; write-109,916<span class=\"_ _15b\"> </span>177,917<span class=\"_ _e1\"> </span>367,027<span class=\"_ _15b\"> </span>654,860downs a<span class=\"_ _6\"></span>t 1 January 2021Deprecia<span class=\"_ _0\"></span>tion<span class=\"_ _ef\"> </span>23,288<span class=\"_ _ff\"> </span>35,667<span class=\"_ _15b\"> </span>158,487<span class=\"_ _15b\"> </span>217,442Currency tr<span class=\"_ _0\"></span>anslation diff<span class=\"_ _6\"></span>erences<span class=\"_ _111\"> </span>-358<span class=\"_ _104\"> </span>0<span class=\"_ _4d\"> </span>-1,129<span class=\"_ _50\"> </span>-1,487Accumula<span class=\"_ _6\"></span>ted deprecia<span class=\"_ _6\"></span>tion &amp; write-132,846<span class=\"_ _e6\"> </span>213,584<span class=\"_ _e6\"> </span>524,385<span class=\"_ _e6\"> </span>870,816downs a<span class=\"_ _6\"></span>t 31 December 2021Carrying amount a<span class=\"_ _6\"></span>t 31 December 2021<span class=\"_ _162\"> </span>247,355<span class=\"_ _1ce\"> </span>176,808<span class=\"_ _e6\"> </span>452,641<span class=\"_ _e6\"> </span>876,803Estima<span class=\"_ _6\"></span>ted lif<span class=\"_ _0\"></span>etime<span class=\"_ _26d\"> </span>2 - 30 years<span class=\"_ _15a\"> </span>1 - 5 years<span class=\"_ _15a\"> </span>1 - 9 yearsDeprecia<span class=\"_ _0\"></span>tion method<span class=\"_ _26e\"> </span>Linear<span class=\"_ _14d\"> </span>Linear<span class=\"_ _14d\"> </span>LinearOther leasing c<span class=\"_ _6\"></span>osts r<span class=\"_ _6\"></span>ecognised in pr<span class=\"_ _0\"></span>ofit and loss (NOK 1,000)<span class=\"_ _26f\"> </span>2022<span class=\"_ _9c\"> </span>2021Cos<span class=\"_ _6\"></span>ts rela<span class=\"_ _6\"></span>ting to short-t<span class=\"_ _0\"></span>erm leases (less than 12 months dura<span class=\"_ _6\"></span>tion)<span class=\"_ _174\"> </span>125,413<span class=\"_ _e1\"> </span>116,098Cos<span class=\"_ _6\"></span>ts rela<span class=\"_ _6\"></span>ting to the lease o<span class=\"_ _6\"></span>f low-v<span class=\"_ _6\"></span>alue assets<span class=\"_ _197\"> </span>32,993<span class=\"_ _ff\"> </span>25,330T<span class=\"_ _c\"></span>otal leasing c<span class=\"_ _6\"></span>osts included in o<span class=\"_ _6\"></span>ther opera<span class=\"_ _0\"></span>ting expenses<span class=\"_ _e2\"> </span>158,405<span class=\"_ _1ce\"> </span>141,428L<span class=\"_ _6\"></span>eases of lo<span class=\"_ _6\"></span>w value ar<span class=\"_ _0\"></span>e rec<span class=\"_ _6\"></span>ognised in other oper<span class=\"_ _0\"></span>ating expenses. C<span class=\"_ _0\"></span>osts rela<span class=\"_ _6\"></span>ting to short-t<span class=\"_ _0\"></span>erm leases mainly relat<span class=\"_ _0\"></span>es to ad hoc leasing of service boa<span class=\"_ _6\"></span>ts.Lease liabilitiesNOK 1,000<span class=\"_ _270\"> </span>2022<span class=\"_ _223\"> </span>2021Lease liability 1 January<span class=\"_ _1d7\"> </span>967,166<span class=\"_ _2e\"> </span>933,695Additions thr<span class=\"_ _6\"></span>ough business c<span class=\"_ _6\"></span>ombinations<span class=\"_ _78\"> </span>483,609<span class=\"_ _260\"> </span>47,395Adjus<span class=\"_ _6\"></span>tment o<span class=\"_ _6\"></span>f lease liabilities<span class=\"_ _1f0\"> </span>54,429<span class=\"_ _25a\"> </span>-2,582New c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts<span class=\"_ _16b\"> </span>145,708<span class=\"_ _1b\"> </span>186,689Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est on lease liability (pr<span class=\"_ _6\"></span>ofit and loss)<span class=\"_ _271\"> </span>64,654<span class=\"_ _260\"> </span>57,311Instalmen<span class=\"_ _6\"></span>ts on lease liabilities paid (cash flow)<span class=\"_ _272\"> </span>-229,333<span class=\"_ _e4\"> </span>-198,437Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est on lease liabilities paid (cash flow)<span class=\"_ _273\"> </span>-64,654<span class=\"_ _1ef\"> </span>-57,311Currency tr<span class=\"_ _0\"></span>anslation diff<span class=\"_ _6\"></span>erences<span class=\"_ _274\"> </span>3,718<span class=\"_ _a6\"> </span>408T<span class=\"_ _c\"></span>otal lease liabilities at 31 December<span class=\"_ _275\"> </span>1,425,297<span class=\"_ _170\"> </span>967,166Short-term lease liabilities<span class=\"_ _276\"> </span>273,081<span class=\"_ _1b\"> </span>216,419L<span class=\"_ _6\"></span>ong-term lease liabilities<span class=\"_ _177\"> </span>1,152,216<span class=\"_ _2e\"> </span>750,747T<span class=\"_ _c\"></span>otal lease liabilities at 31 December<span class=\"_ _275\"> </span>1,425,297<span class=\"_ _170\"> </span>967,166Cash flow r<span class=\"_ _0\"></span>elating to lease liabilities (NOK 1,000)NOK 1,000<span class=\"_ _270\"> </span>2022<span class=\"_ _223\"> </span>2021Instalmen<span class=\"_ _6\"></span>ts on lease liabilities paid (cash flow)<span class=\"_ _1f6\"> </span>229,333<span class=\"_ _1b\"> </span>198,437Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est on lease liabilities paid (cash flow)<span class=\"_ _14e\"> </span>64,654<span class=\"_ _dc\"> </span>57,311Lease liabilities r<span class=\"_ _0\"></span>ecognised in pr<span class=\"_ _6\"></span>ofit or loss<span class=\"_ _143\"> </span>158,405<span class=\"_ _2e\"> </span>141,428T<span class=\"_ _c\"></span>otal cash flow r<span class=\"_ _0\"></span>elating to lease liabilities<span class=\"_ _277\"> </span>452,392<span class=\"_ _170\"> </span>397,176See Not<span class=\"_ _6\"></span>e 4.1 for further de<span class=\"_ _6\"></span>tails of the leasing liabilities\u2019 ma<span class=\"_ _6\"></span>turity pro<span class=\"_ _6\"></span>file.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-92-4": {
   "value": "Acc<span class=\"_ _0\"></span>ounting policiesAnnually or upon indication, each cash gener<span class=\"_ _0\"></span>ating unit, is tes<span class=\"_ _6\"></span>ted f<span class=\"_ _0\"></span>or impairment. If the rec<span class=\"_ _0\"></span>over<span class=\"_ _0\"></span>able amount of <span class=\"ls0 ws0\">a <span class=\"_ _0\"></span><span class=\"ws26\">cash genera<span class=\"_ _0\"></span>ting unit is estimat<span class=\"_ _6\"></span>ed to be less than the carrying amoun<span class=\"_ _6\"></span>t of the ne<span class=\"_ _6\"></span>t assets o<span class=\"_ _6\"></span>f the cash </span></span>gener<span class=\"_ _6\"></span>ating unit, impairmen<span class=\"_ _6\"></span>t to the r<span class=\"_ _0\"></span>ecov<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>able amount is r<span class=\"_ _0\"></span>ecognised. The Gr<span class=\"_ _6\"></span>oup has substantial asse<span class=\"_ _0\"></span>ts with indefinit<span class=\"_ _0\"></span>e lives in the form o<span class=\"_ _6\"></span>f licenses and goodwill. The licenses are subject t<span class=\"_ _0\"></span>o impairment tes<span class=\"_ _6\"></span>ting in c<span class=\"_ _6\"></span>ombination with goodwill in the annual t<span class=\"_ _6\"></span>est. Asse<span class=\"_ _6\"></span>ts that ar<span class=\"_ _0\"></span>e subject to amortization ar<span class=\"_ _0\"></span>e revie<span class=\"_ _6\"></span>wed for impairmen<span class=\"_ _6\"></span>t whenev<span class=\"_ _6\"></span>er ther<span class=\"_ _6\"></span>e are indica<span class=\"_ _0\"></span>tions that future earnings do no<span class=\"_ _0\"></span>t justify the carrying value.SalMar<span class=\"ws26\"> has identified the Gr<span class=\"_ _0\"></span>oup'<span class=\"_ _6\"></span><span class=\"ws3c\">s <span class=\"_ _6\"></span><span class=\"ws26\">business segments as cash gener<span class=\"_ _0\"></span>ating units. In c<span class=\"_ _6\"></span>onnection with acqui</span></span></span>-sitions, goodwill and intangible asse<span class=\"_ _6\"></span>ts ar<span class=\"_ _6\"></span>e allocat<span class=\"_ _6\"></span>ed to each o<span class=\"_ _6\"></span>f the Group\u2019<span class=\"_ _0\"></span>s cash genera<span class=\"_ _6\"></span>ting units that ar<span class=\"_ _6\"></span>e expect<span class=\"_ _0\"></span>ed to benefit fr<span class=\"_ _6\"></span>om the c<span class=\"_ _6\"></span>ombination.  The cash gener<span class=\"_ _0\"></span>ating units are the lo<span class=\"_ _6\"></span>west le<span class=\"_ _0\"></span>vel in which independent cash flo<span class=\"_ _6\"></span>ws can be identified, and no higher than the Gr<span class=\"_ _0\"></span>oup'<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws4b\">business segments based on </span></span>the geogr<span class=\"_ _6\"></span>aphic distribution o<span class=\"_ _6\"></span>f its sea farming opera<span class=\"_ _0\"></span>tions in Norway, the segmen<span class=\"_ _6\"></span>ts Fish Farming Centr<span class=\"_ _0\"></span>al Norway and Fish Farming Northern Norwa<span class=\"_ _6\"></span>y, Sales &amp; Indus<span class=\"_ _6\"></span>try, Icelandic Salmon and <span class=\"ws0\">SalMar</span> Ak<span class=\"_ _0\"></span>er Ocean.Impairment t<span class=\"_ _0\"></span>esting is carried out by calculating the ne<span class=\"_ _6\"></span>t presen<span class=\"_ _6\"></span>t value o<span class=\"_ _0\"></span>f estimat<span class=\"_ _6\"></span>ed future cash flo<span class=\"_ _0\"></span>ws (value in use) for the cash-gener<span class=\"_ _0\"></span>ating unit and comparing the ne<span class=\"_ _0\"></span>t present v<span class=\"_ _0\"></span>alue of the cash flow t<span class=\"_ _6\"></span>owar<span class=\"_ _0\"></span>ds the carrying amount o<span class=\"_ _6\"></span>f net asse<span class=\"_ _6\"></span>ts held by the cash-gener<span class=\"_ _6\"></span>ating unit. The cash flo<span class=\"_ _6\"></span>w used in the calculations r<span class=\"_ _6\"></span>epresen<span class=\"_ _6\"></span>ts the management\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws68\">best estima<span class=\"_ _6\"></span>te a<span class=\"_ _0\"></span>t the time of reporting. If the carrying amoun<span class=\"_ _6\"></span>t is higher </span></span>than the calculat<span class=\"_ _0\"></span>ed value in use, the assets ar<span class=\"_ _0\"></span>e consider<span class=\"_ _6\"></span>ed impaired. The es<span class=\"_ _0\"></span>timated cash flo<span class=\"_ _6\"></span>w is based on the assumption o<span class=\"_ _6\"></span>f c<span class=\"_ _6\"></span>ontinued oper<span class=\"_ _0\"></span>ation. V<span class=\"_ _6\"></span>alue in use is calculat<span class=\"_ _0\"></span>ed by estimating futur<span class=\"_ _6\"></span>e cash flows, based on appro<span class=\"_ _0\"></span>ved budgets and f<span class=\"_ _6\"></span>orecas<span class=\"_ _6\"></span>ts. Cash flow gr<span class=\"_ _0\"></span>owth aft<span class=\"_ _6\"></span>er the last y<span class=\"_ _6\"></span>ear in the calculation is assumed to equal the e<span class=\"_ _0\"></span>xpected r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e of in<span class=\"_ _6\"></span>flation. Cash flo<span class=\"_ _0\"></span>ws are disc<span class=\"_ _6\"></span>ount<span class=\"_ _6\"></span>ed by <span class=\"ws0\">a </span>r<span class=\"_ _0\"></span>ate o<span class=\"_ _6\"></span>f int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est be<span class=\"_ _6\"></span>for<span class=\"_ _0\"></span>e tax which tak<span class=\"_ _6\"></span>es accoun<span class=\"_ _0\"></span>t of rele<span class=\"_ _6\"></span>van<span class=\"_ _0\"></span>t market risk. If the calcula<span class=\"_ _6\"></span>t<span class=\"_ _6\"></span>ed value in use is less than the carrying amount o<span class=\"_ _6\"></span>f the cash flow-gener<span class=\"_ _0\"></span>ating entity<span class=\"_ _6\"></span>, goodwill is impair<span class=\"_ _6\"></span>ed first and then o<span class=\"_ _6\"></span>ther assets as r<span class=\"_ _0\"></span>equired. The groups analyses o<span class=\"_ _0\"></span>f climate risk ha<span class=\"_ _6\"></span>ve so far no<span class=\"_ _6\"></span>t identified clima<span class=\"_ _6\"></span>te-r<span class=\"_ _0\"></span>elated ma<span class=\"_ _0\"></span>tters with substan<span class=\"_ _6\"></span>tially aff<span class=\"_ _0\"></span>ect on the value of the gr<span class=\"_ _6\"></span>oups assets or futur<span class=\"_ _0\"></span>e cash-flow. For further in<span class=\"_ _6\"></span>forma<span class=\"_ _6\"></span>tion see Not<span class=\"_ _0\"></span>e 1.7. Impairment t<span class=\"_ _0\"></span>ests for PPE ar<span class=\"_ _6\"></span>e performed when ther<span class=\"_ _0\"></span>e are indications of impairmen<span class=\"_ _6\"></span>t. If the r<span class=\"_ _6\"></span>eco<span class=\"_ _0\"></span>verable amoun<span class=\"_ _6\"></span>t is estima<span class=\"_ _6\"></span>ted t<span class=\"_ _0\"></span>o be less than the carrying amount o<span class=\"_ _6\"></span>f the net asse<span class=\"_ _0\"></span>t, impairment to the r<span class=\"_ _0\"></span>ecov<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>able amount is r<span class=\"_ _0\"></span>ecognised. The r<span class=\"_ _6\"></span>ec<span class=\"_ _6\"></span>ov<span class=\"_ _6\"></span>erable amoun<span class=\"_ _0\"></span>t is the higher of net sales value and v<span class=\"_ _6\"></span>alue in use. V<span class=\"_ _0\"></span>alue in use is the present v<span class=\"_ _0\"></span>alue of future cash flows which the asse<span class=\"_ _6\"></span>t will gener<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-92-5": {
   "value": "Acc<span class=\"_ _0\"></span>ounting policiesAnnually or upon indication, each cash gener<span class=\"_ _0\"></span>ating unit, is tes<span class=\"_ _6\"></span>ted f<span class=\"_ _0\"></span>or impairment. If the rec<span class=\"_ _0\"></span>over<span class=\"_ _0\"></span>able amount of <span class=\"ls0 ws0\">a <span class=\"_ _0\"></span><span class=\"ws26\">cash genera<span class=\"_ _0\"></span>ting unit is estimat<span class=\"_ _6\"></span>ed to be less than the carrying amoun<span class=\"_ _6\"></span>t of the ne<span class=\"_ _6\"></span>t assets o<span class=\"_ _6\"></span>f the cash </span></span>gener<span class=\"_ _6\"></span>ating unit, impairmen<span class=\"_ _6\"></span>t to the r<span class=\"_ _0\"></span>ecov<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>able amount is r<span class=\"_ _0\"></span>ecognised. The Gr<span class=\"_ _6\"></span>oup has substantial asse<span class=\"_ _0\"></span>ts with indefinit<span class=\"_ _0\"></span>e lives in the form o<span class=\"_ _6\"></span>f licenses and goodwill. The licenses are subject t<span class=\"_ _0\"></span>o impairment tes<span class=\"_ _6\"></span>ting in c<span class=\"_ _6\"></span>ombination with goodwill in the annual t<span class=\"_ _6\"></span>est. Asse<span class=\"_ _6\"></span>ts that ar<span class=\"_ _0\"></span>e subject to amortization ar<span class=\"_ _0\"></span>e revie<span class=\"_ _6\"></span>wed for impairmen<span class=\"_ _6\"></span>t whenev<span class=\"_ _6\"></span>er ther<span class=\"_ _6\"></span>e are indica<span class=\"_ _0\"></span>tions that future earnings do no<span class=\"_ _0\"></span>t justify the carrying value.SalMar<span class=\"ws26\"> has identified the Gr<span class=\"_ _0\"></span>oup'<span class=\"_ _6\"></span><span class=\"ws3c\">s <span class=\"_ _6\"></span><span class=\"ws26\">business segments as cash gener<span class=\"_ _0\"></span>ating units. In c<span class=\"_ _6\"></span>onnection with acqui</span></span></span>-sitions, goodwill and intangible asse<span class=\"_ _6\"></span>ts ar<span class=\"_ _6\"></span>e allocat<span class=\"_ _6\"></span>ed to each o<span class=\"_ _6\"></span>f the Group\u2019<span class=\"_ _0\"></span>s cash genera<span class=\"_ _6\"></span>ting units that ar<span class=\"_ _6\"></span>e expect<span class=\"_ _0\"></span>ed to benefit fr<span class=\"_ _6\"></span>om the c<span class=\"_ _6\"></span>ombination.  The cash gener<span class=\"_ _0\"></span>ating units are the lo<span class=\"_ _6\"></span>west le<span class=\"_ _0\"></span>vel in which independent cash flo<span class=\"_ _6\"></span>ws can be identified, and no higher than the Gr<span class=\"_ _0\"></span>oup'<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws4b\">business segments based on </span></span>the geogr<span class=\"_ _6\"></span>aphic distribution o<span class=\"_ _6\"></span>f its sea farming opera<span class=\"_ _0\"></span>tions in Norway, the segmen<span class=\"_ _6\"></span>ts Fish Farming Centr<span class=\"_ _0\"></span>al Norway and Fish Farming Northern Norwa<span class=\"_ _6\"></span>y, Sales &amp; Indus<span class=\"_ _6\"></span>try, Icelandic Salmon and <span class=\"ws0\">SalMar</span> Ak<span class=\"_ _0\"></span>er Ocean.Impairment t<span class=\"_ _0\"></span>esting is carried out by calculating the ne<span class=\"_ _6\"></span>t presen<span class=\"_ _6\"></span>t value o<span class=\"_ _0\"></span>f estimat<span class=\"_ _6\"></span>ed future cash flo<span class=\"_ _0\"></span>ws (value in use) for the cash-gener<span class=\"_ _0\"></span>ating unit and comparing the ne<span class=\"_ _0\"></span>t present v<span class=\"_ _0\"></span>alue of the cash flow t<span class=\"_ _6\"></span>owar<span class=\"_ _0\"></span>ds the carrying amount o<span class=\"_ _6\"></span>f net asse<span class=\"_ _6\"></span>ts held by the cash-gener<span class=\"_ _6\"></span>ating unit. The cash flo<span class=\"_ _6\"></span>w used in the calculations r<span class=\"_ _6\"></span>epresen<span class=\"_ _6\"></span>ts the management\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws68\">best estima<span class=\"_ _6\"></span>te a<span class=\"_ _0\"></span>t the time of reporting. If the carrying amoun<span class=\"_ _6\"></span>t is higher </span></span>than the calculat<span class=\"_ _0\"></span>ed value in use, the assets ar<span class=\"_ _0\"></span>e consider<span class=\"_ _6\"></span>ed impaired. The es<span class=\"_ _0\"></span>timated cash flo<span class=\"_ _6\"></span>w is based on the assumption o<span class=\"_ _6\"></span>f c<span class=\"_ _6\"></span>ontinued oper<span class=\"_ _0\"></span>ation. V<span class=\"_ _6\"></span>alue in use is calculat<span class=\"_ _0\"></span>ed by estimating futur<span class=\"_ _6\"></span>e cash flows, based on appro<span class=\"_ _0\"></span>ved budgets and f<span class=\"_ _6\"></span>orecas<span class=\"_ _6\"></span>ts. Cash flow gr<span class=\"_ _0\"></span>owth aft<span class=\"_ _6\"></span>er the last y<span class=\"_ _6\"></span>ear in the calculation is assumed to equal the e<span class=\"_ _0\"></span>xpected r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e of in<span class=\"_ _6\"></span>flation. Cash flo<span class=\"_ _0\"></span>ws are disc<span class=\"_ _6\"></span>ount<span class=\"_ _6\"></span>ed by <span class=\"ws0\">a </span>r<span class=\"_ _0\"></span>ate o<span class=\"_ _6\"></span>f int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est be<span class=\"_ _6\"></span>for<span class=\"_ _0\"></span>e tax which tak<span class=\"_ _6\"></span>es accoun<span class=\"_ _0\"></span>t of rele<span class=\"_ _6\"></span>van<span class=\"_ _0\"></span>t market risk. If the calcula<span class=\"_ _6\"></span>t<span class=\"_ _6\"></span>ed value in use is less than the carrying amount o<span class=\"_ _6\"></span>f the cash flow-gener<span class=\"_ _0\"></span>ating entity<span class=\"_ _6\"></span>, goodwill is impair<span class=\"_ _6\"></span>ed first and then o<span class=\"_ _6\"></span>ther assets as r<span class=\"_ _0\"></span>equired. The groups analyses o<span class=\"_ _0\"></span>f climate risk ha<span class=\"_ _6\"></span>ve so far no<span class=\"_ _6\"></span>t identified clima<span class=\"_ _6\"></span>te-r<span class=\"_ _0\"></span>elated ma<span class=\"_ _0\"></span>tters with substan<span class=\"_ _6\"></span>tially aff<span class=\"_ _0\"></span>ect on the value of the gr<span class=\"_ _6\"></span>oups assets or futur<span class=\"_ _0\"></span>e cash-flow. For further in<span class=\"_ _6\"></span>forma<span class=\"_ _6\"></span>tion see Not<span class=\"_ _0\"></span>e 1.7. Impairment t<span class=\"_ _0\"></span>ests for PPE ar<span class=\"_ _6\"></span>e performed when ther<span class=\"_ _0\"></span>e are indications of impairmen<span class=\"_ _6\"></span>t. If the r<span class=\"_ _6\"></span>eco<span class=\"_ _0\"></span>verable amoun<span class=\"_ _6\"></span>t is estima<span class=\"_ _6\"></span>ted t<span class=\"_ _0\"></span>o be less than the carrying amount o<span class=\"_ _6\"></span>f the net asse<span class=\"_ _0\"></span>t, impairment to the r<span class=\"_ _0\"></span>ecov<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>able amount is r<span class=\"_ _0\"></span>ecognised. The r<span class=\"_ _6\"></span>ec<span class=\"_ _6\"></span>ov<span class=\"_ _6\"></span>erable amoun<span class=\"_ _0\"></span>t is the higher of net sales value and v<span class=\"_ _6\"></span>alue in use. V<span class=\"_ _0\"></span>alue in use is the present v<span class=\"_ _0\"></span>alue of future cash flows which the asse<span class=\"_ _6\"></span>t will gener<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-96-6": {
   "value": "NOTE 3.3 <span class=\"_ _224\"> </span> <span class=\"_\"> </span><span class=\"fsa fc4 ls0\">Proper<span class=\"_ _1\"></span>ty<span class=\"_ _20\"></span>, plant and e<span class=\"_ _1\"></span>quipment</span>Acc<span class=\"_ _0\"></span>ounting policiesProperty<span class=\"_ _0\"></span>, plant and equipment (PPE) is measur<span class=\"_ _0\"></span>ed at acquisition cos<span class=\"_ _6\"></span>t, less <span class=\"_ _37\"></span>a <span class=\"_ _37\"></span><span class=\"ws6e\">deduction f<span class=\"_ _6\"></span>or accumulat<span class=\"_ _6\"></span>ed depr<span class=\"_ _6\"></span>eciation and writ<span class=\"_ _6\"></span>e-downs. </span>Borro<span class=\"_ _0\"></span>wing cost tha<span class=\"_ _6\"></span>t are dir<span class=\"_ _0\"></span>ectly attributable to the c<span class=\"_ _0\"></span>onstruction of <span class=\"_ _37\"></span><span class=\"ls1c ws1b\">a <span class=\"_ _37\"></span><span class=\"ws24\">qualifying asset f<span class=\"_ _6\"></span>orm part of the c<span class=\"_ _0\"></span>ost of the asse<span class=\"_ _6\"></span>t. S<span class=\"_ _0\"></span>traight-</span></span>line depr<span class=\"_ _6\"></span>eciation is applied o<span class=\"_ _6\"></span>ver the use<span class=\"_ _6\"></span>ful life o<span class=\"_ _0\"></span>f property, plan<span class=\"_ _6\"></span>t and equipment, based on the asse<span class=\"_ _6\"></span>t\u2019<span class=\"_ _0\"></span><span class=\"ws3b\">s <span class=\"_ _37\"></span><span class=\"ws24\">hist<span class=\"_ _6\"></span>orical cos<span class=\"_ _6\"></span>t and estima<span class=\"_ _6\"></span>ted </span></span>r<span class=\"_ _6\"></span>esidual value a<span class=\"_ _6\"></span>t disposal. If <span class=\"ws1b\">a <span class=\"_ _37\"></span></span>substan<span class=\"_ _6\"></span>tial part of an asse<span class=\"_ _6\"></span>t has an individual and diff<span class=\"_ _6\"></span>eren<span class=\"_ _6\"></span>t useful lif<span class=\"_ _0\"></span>e, this part is depreciat<span class=\"_ _0\"></span>ed separa<span class=\"_ _6\"></span>tely. The asset\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws66\">r<span class=\"_ _0\"></span>esidual value and useful lif<span class=\"_ _0\"></span>e are ev<span class=\"_ _0\"></span>aluated annually. The </span></span>gain or loss arising from the disposal or r<span class=\"_ _0\"></span>etir<span class=\"_ _6\"></span>ement o<span class=\"_ _6\"></span>f an asset is det<span class=\"_ _0\"></span>ermined as the differ<span class=\"_ _6\"></span>ence between the sales pr<span class=\"_ _0\"></span>oceeds and the carrying amount o<span class=\"_ _6\"></span>f the asset.PPE under c<span class=\"_ _6\"></span>onstruction is no<span class=\"_ _6\"></span>t deprecia<span class=\"_ _0\"></span>ted. Deprecia<span class=\"_ _0\"></span>tion is charged to e<span class=\"_ _6\"></span>xpenses when the asset is r<span class=\"_ _6\"></span>eady for use.Impairment t<span class=\"_ _0\"></span>ests for PPE ar<span class=\"_ _6\"></span>e performed when ther<span class=\"_ _0\"></span>e are indications of impairmen<span class=\"_ _6\"></span>t. If the r<span class=\"_ _6\"></span>eco<span class=\"_ _0\"></span>verable amoun<span class=\"_ _6\"></span>t is estima<span class=\"_ _6\"></span>ted t<span class=\"_ _0\"></span>o be less than the carrying amount o<span class=\"_ _6\"></span>f the net asse<span class=\"_ _0\"></span>t, impairment to the r<span class=\"_ _0\"></span>ecov<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>able amount is r<span class=\"_ _0\"></span>ecognised. The r<span class=\"_ _6\"></span>ec<span class=\"_ _6\"></span>ov<span class=\"_ _6\"></span>erable amoun<span class=\"_ _0\"></span>t is the higher of net sales value and v<span class=\"_ _6\"></span>alue in use. V<span class=\"_ _0\"></span>alue in use is the present v<span class=\"_ _0\"></span>alue of future cash flows which the asse<span class=\"_ _6\"></span>t will gener<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e.Other Land &amp; Machinery &amp; Boats &amp; opera<span class=\"_ _0\"></span>ting Assets under NOK 1,000buildings equipmentbargesassetsc<span class=\"_ _6\"></span>onstruction<span class=\"_ _b6\"> </span>T<span class=\"_ _c\"></span>otalAcquisition c<span class=\"_ _0\"></span>ost at 1 January 2022<span class=\"_ _12b\"> </span>2,503,586<span class=\"_ _8f\"> </span>4,312,018<span class=\"_ _8f\"> </span>1,806,879<span class=\"_ _6d\"> </span>276,327<span class=\"_ _8f\"> </span>1,838,751<span class=\"_ _71\"> </span>10,737,560Additions thr<span class=\"_ _6\"></span>ough business c<span class=\"_ _6\"></span>ombinations<span class=\"_ _13a\"> </span>1,482,389<span class=\"_ _73\"> </span>421,005<span class=\"_ _a4\"> </span>546,186<span class=\"_ _8e\"> </span>23,801<span class=\"_ _6d\"> </span>106,099<span class=\"_ _8f\"> </span>2,579,479Additions<span class=\"_ _263\"> </span>139,765<span class=\"_ _6d\"> </span>624,599<span class=\"_ _6d\"> </span>100,593<span class=\"_ _30\"> </span>9,453<span class=\"_ _8f\"> </span>1,390,598<span class=\"_ _8f\"> </span>2,265,008Reclassifica<span class=\"_ _6\"></span>tion assets under c<span class=\"_ _0\"></span>onstruction<span class=\"_ _1e2\"> </span>819,515<span class=\"_ _73\"> </span>403,014<span class=\"_ _a4\"> </span>153,692<span class=\"_ _8e\"> </span>38,271<span class=\"_ _101\"> </span>-1,414,492<span class=\"_ _13c\"> </span>0Disposals<span class=\"_ _179\"> </span>-139,611<span class=\"_ _10a\"> </span>-151,858<span class=\"_ _31\"> </span>-30<span class=\"_ _5f\"> </span>-49,844<span class=\"_ _30\"> </span>1,425<span class=\"_ _89\"> </span>-339,919Reclassifica<span class=\"_ _6\"></span>tion<span class=\"_ _1e3\"> </span>-36,195<span class=\"_ _a4\"> </span>306,921<span class=\"_ _89\"> </span>-299,077<span class=\"_ _5b\"> </span>16,529<span class=\"_ _5b\"> </span>11,822<span class=\"_ _15a\"> </span>0Currency tr<span class=\"_ _0\"></span>anslation diff<span class=\"_ _6\"></span>erences<span class=\"_ _94\"> </span>276<span class=\"_ _23c\"> </span>8,668<span class=\"_ _5b\"> </span>24,488<span class=\"_ _30\"> </span>4,052<span class=\"_ _30\"> </span>7,684<span class=\"_ _5b\"> </span>45,167Acquisition c<span class=\"_ _0\"></span>ost at 31 December 2022<span class=\"_ _191\"> </span>4,769,724<span class=\"_ _5c\"> </span>5,924,366<span class=\"_ _e5\"> </span>2,332,729<span class=\"_ _b1\"> </span>318,589<span class=\"_ _5c\"> </span>1,941,887<span class=\"_ _da\"> </span>15,287,295Accumula<span class=\"_ _6\"></span>ted depr<span class=\"_ _0\"></span>eciation &amp; write-308,805<span class=\"_ _8f\"> </span>2,349,679<span class=\"_ _6d\"> </span>734,312<span class=\"_ _6d\"> </span>211,251<span class=\"_ _187\"> </span>267<span class=\"_ _8f\"> </span>3,604,314downs a<span class=\"_ _6\"></span>t 1 January 2022Deprecia<span class=\"_ _0\"></span>tion<span class=\"_ _218\"> </span>137,728<span class=\"_ _73\"> </span>435,929<span class=\"_ _6d\"> </span>135,358<span class=\"_ _5b\"> </span>25,021<span class=\"_ _8b\"> </span>50<span class=\"_ _6d\"> </span>734,085Write-do<span class=\"_ _6\"></span>wns<span class=\"_ _264\"> </span>0<span class=\"_ _5b\"> </span>34,144<span class=\"_ _15a\"> </span>0<span class=\"_ _23c\"> </span>2,499<span class=\"_ _265\"> </span>0<span class=\"_ _5b\"> </span>36,642Disposal deprecia<span class=\"_ _0\"></span>tion and write-downs<span class=\"_ _24\"> </span>-45,802<span class=\"_ _89\"> </span>-139,981<span class=\"_ _31\"> </span>-30<span class=\"_ _5f\"> </span>-49,425<span class=\"_ _265\"> </span>0<span class=\"_ _10a\"> </span>-235,238Currency tr<span class=\"_ _0\"></span>anslation diff<span class=\"_ _6\"></span>erences<span class=\"_ _262\"> </span>1,677<span class=\"_ _23c\"> </span>4,083<span class=\"_ _8e\"> </span>10,409<span class=\"_ _80\"> </span>102<span class=\"_ _265\"> </span>0<span class=\"_ _5b\"> </span>16,272Accumula<span class=\"_ _6\"></span>ted deprecia<span class=\"_ _6\"></span>tion &amp; write-448,210<span class=\"_ _5c\"> </span>2,823,835<span class=\"_ _b1\"> </span>880,079<span class=\"_ _87\"> </span>238,873<span class=\"_ _af\"> </span>317<span class=\"_ _e5\"> </span>4,156,074downs a<span class=\"_ _6\"></span>t 31 December 2022Carrying amount a<span class=\"_ _6\"></span>t 31 December 2022<span class=\"_ _19\"> </span>4,321,514<span class=\"_ _5c\"> </span>3,100,531<span class=\"_ _e5\"> </span>1,452,651<span class=\"_ _192\"> </span>79,716<span class=\"_ _5c\"> </span>1,941,570<span class=\"_ _da\"> </span>11,131,221Estima<span class=\"_ _6\"></span>ted lif<span class=\"_ _0\"></span>etime<span class=\"_ _266\"> </span>5-33 years<span class=\"_ _116\"> </span>5-25 years<span class=\"_ _8d\"> </span>3-15 years<span class=\"_ _116\"> </span>3-20 years<span class=\"_ _2c\"> </span>N/ADeprecia<span class=\"_ _0\"></span>tion method<span class=\"_ _121\"> </span>Linear<span class=\"_ _b9\"> </span>Linear<span class=\"_ _23c\"> </span>Linear<span class=\"_ _23c\"> </span>Linear<span class=\"_ _206\"> </span>N/AGains/losses on the sale of PP&amp;E<span class=\"_ _41\"> </span>0<span class=\"_ _80\"> </span>426<span class=\"_ _265\"> </span>0<span class=\"_ _265\"> </span>0<span class=\"_ _265\"> </span>0<span class=\"_ _187\"> </span>426As of 31 December 2022, the c<span class=\"_ _0\"></span>ompany had capitalised <span class=\"ws1b\">a <span class=\"_ _1\"></span></span>to<span class=\"_ _6\"></span>tal of NOK 1,942 million in c<span class=\"_ _6\"></span>onnection with assets under c<span class=\"_ _6\"></span>onstruction, the c<span class=\"_ _6\"></span>osts r<span class=\"_ _6\"></span>elat<span class=\"_ _0\"></span>es primarily to the expansion o<span class=\"_ _6\"></span>f smolt capacity. The amount was divided in<span class=\"_ _6\"></span>to NOK 835.3 million on r<span class=\"_ _0\"></span>eal estat<span class=\"_ _6\"></span>e, NOK 998.8 million on plant and equipmen<span class=\"_ _6\"></span>t, NOK 63.4 million on vessels and o<span class=\"_ _0\"></span>ther oper<span class=\"_ _6\"></span>ating asse<span class=\"_ _6\"></span>ts, and NOK 44,2 million on other oper<span class=\"_ _0\"></span>ating assets. As of 31 December 2021, the c<span class=\"_ _0\"></span>ompany had capitalised <span class=\"ws0\">a <span class=\"_ _1\"></span></span>to<span class=\"_ _0\"></span>tal of NOK 1,838.5 million in work on in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tment pr<span class=\"_ _0\"></span>ojects that had not been c<span class=\"_ _6\"></span>omplet<span class=\"_ _6\"></span>ed and put int<span class=\"_ _6\"></span>o oper<span class=\"_ _6\"></span>ation and f<span class=\"_ _6\"></span>or which deprecia<span class=\"_ _0\"></span>tion had not c<span class=\"_ _6\"></span>ommenced. Of this was NOK 1,519.3 million rela<span class=\"_ _6\"></span>ted t<span class=\"_ _0\"></span>o real esta<span class=\"_ _6\"></span>te, NOK 216.4 million to plan<span class=\"_ _6\"></span>t and equipment, and NOK 102.8 million t<span class=\"_ _6\"></span>o vessels and o<span class=\"_ _0\"></span>ther operating asse<span class=\"_ _6\"></span>ts. Write-do<span class=\"_ _0\"></span>wns in 2022 derive primarily from <span class=\"ws0\">a <span class=\"_ _0\"></span><span class=\"ws26\">NOK 36.6 million impair<span class=\"ws0\">-</span></span></span>ment in the v<span class=\"_ _6\"></span>alue of the ne<span class=\"_ _6\"></span>t r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o the Ocean Farm 1 installa<span class=\"_ _6\"></span>tion. For 2021 ther<span class=\"_ _6\"></span>e was <span class=\"ws20\">a <span class=\"_ _1\"></span></span>minor impairment rela<span class=\"_ _0\"></span>ted to equipmen<span class=\"_ _6\"></span>t no longer in use. Other Land &amp; Machinery &amp; Boats &amp; opera<span class=\"_ _0\"></span>ting Assets under NOK 1,000buildings equipmentbargesassetsc<span class=\"_ _6\"></span>onstruction<span class=\"_ _b6\"> </span>T<span class=\"_ _c\"></span>otalAcquisition c<span class=\"_ _0\"></span>ost at 1 January 2021<span class=\"_ _267\"> </span>1,363,991<span class=\"_ _8f\"> </span>3,639,375<span class=\"_ _7e\"> </span>1,637,602<span class=\"_ _73\"> </span>254,501<span class=\"_ _68\"> </span>1,792,059<span class=\"_ _8f\"> </span>8,687,527Additions thr<span class=\"_ _6\"></span>ough business c<span class=\"_ _6\"></span>ombinations<span class=\"_ _d\"> </span>44,375<span class=\"_ _23c\"> </span>4,894<span class=\"_ _61\"> </span>13,395<span class=\"_ _30\"> </span>7,299<span class=\"_ _265\"> </span>0<span class=\"_ _8e\"> </span>69,963Disposal group c<span class=\"_ _0\"></span>ompanies<span class=\"_ _9a\"> </span>-14,682<span class=\"_ _203\"> </span>-32,816<span class=\"_ _206\"> </span>-48<span class=\"_ _112\"> </span>-874<span class=\"_ _265\"> </span>0<span class=\"_ _5f\"> </span>-48,421Additions<span class=\"_ _184\"> </span>1,095,941<span class=\"_ _73\"> </span>697,503<span class=\"_ _10f\"> </span>63,691<span class=\"_ _8e\"> </span>20,877<span class=\"_ _6d\"> </span>248,177<span class=\"_ _8f\"> </span>2,126,190Reclassifica<span class=\"_ _6\"></span>tion assets under c<span class=\"_ _0\"></span>onstruction<span class=\"_ _1bc\"> </span>24,579<span class=\"_ _5b\"> </span>49,359<span class=\"_ _a4\"> </span>116,456<span class=\"_ _30\"> </span>2,270<span class=\"_ _89\"> </span>-192,665<span class=\"_ _265\"> </span>0Disposals<span class=\"_ _15c\"> </span>-3,416<span class=\"_ _268\"> </span>-40,591,122<span class=\"_ _83\"> </span>-7,907<span class=\"_ _4e\"> </span>-7,643<span class=\"_ _101\"> </span>-4,284,530<span class=\"_ _203\"> </span>-63,841T<span class=\"_ _0\"></span>ranslation diff<span class=\"_ _0\"></span>erences<span class=\"_ _269\"> </span>-7,202<span class=\"_ _4e\"> </span>-5,706<span class=\"_ _db\"> </span>-16,312<span class=\"_ _112\"> </span>-103<span class=\"_ _4e\"> </span>-4,536<span class=\"_ _5f\"> </span>-33,859Acquisition c<span class=\"_ _0\"></span>ost at 31 December 2021<span class=\"_ _34\"> </span>2,503,586<span class=\"_ _5c\"> </span>4,312,018<span class=\"_ _101\"> </span>1,806,879<span class=\"_ _87\"> </span>276,327<span class=\"_ _5c\"> </span>1,838,751<span class=\"_ _268\"> </span>10,737,560Accumula<span class=\"_ _6\"></span>ted depr<span class=\"_ _0\"></span>eciation &amp; write-240,193<span class=\"_ _8f\"> </span>2,050,246<span class=\"_ _a4\"> </span>639,354<span class=\"_ _6d\"> </span>203,241<span class=\"_ _187\"> </span>466<span class=\"_ _8f\"> </span>3,133,499downs a<span class=\"_ _6\"></span>t 1 January 2021Disposal group c<span class=\"_ _0\"></span>ompanies<span class=\"_ _40\"> </span>-9,797<span class=\"_ _5f\"> </span>-26,757<span class=\"_ _206\"> </span>-48<span class=\"_ _112\"> </span>-667<span class=\"_ _265\"> </span>0<span class=\"_ _5f\"> </span>-37,269Deprecia<span class=\"_ _0\"></span>tion<span class=\"_ _213\"> </span>82,184<span class=\"_ _6d\"> </span>365,601<span class=\"_ _a4\"> </span>106,579<span class=\"_ _8e\"> </span>15,762<span class=\"_ _265\"> </span>0<span class=\"_ _6d\"> </span>570,125Write-do<span class=\"_ _6\"></span>wns<span class=\"_ _26a\"> </span>196<span class=\"_ _30\"> </span>2,495<span class=\"_ _13c\"> </span>0<span class=\"_ _80\"> </span>322<span class=\"_ _187\"> </span>531<span class=\"_ _30\"> </span>3,544Disposal deprecia<span class=\"_ _0\"></span>tion and write-downs<span class=\"_ _1c0\"> </span>-3,174<span class=\"_ _203\"> </span>-39,776<span class=\"_ _83\"> </span>-4,881<span class=\"_ _4e\"> </span>-7,312<span class=\"_ _112\"> </span>-500<span class=\"_ _5f\"> </span>-55,642Currency tr<span class=\"_ _0\"></span>anslation diff<span class=\"_ _6\"></span>erences<span class=\"_ _102\"> </span>-796<span class=\"_ _4e\"> </span>-2,130<span class=\"_ _83\"> </span>-6,692<span class=\"_ _31\"> </span>-95<span class=\"_ _112\"> </span>-230<span class=\"_ _4e\"> </span>-9,944Accumula<span class=\"_ _6\"></span>ted deprecia<span class=\"_ _6\"></span>tion &amp; write-308,805<span class=\"_ _5c\"> </span>2,349,679<span class=\"_ _8c\"> </span>734,312<span class=\"_ _87\"> </span>211,251<span class=\"_ _af\"> </span>267<span class=\"_ _e5\"> </span>3,604,314downs a<span class=\"_ _6\"></span>t 31 December 2021Carrying amount a<span class=\"_ _6\"></span>t 31 December 2021<span class=\"_ _d0\"> </span>2,194,781<span class=\"_ _5c\"> </span>1,962,338<span class=\"_ _101\"> </span>1,072,567<span class=\"_ _192\"> </span>65,075<span class=\"_ _5c\"> </span>1,838,484<span class=\"_ _e5\"> </span>7,133,246Estima<span class=\"_ _6\"></span>ted lif<span class=\"_ _0\"></span>etime<span class=\"_ _266\"> </span>5-33 years<span class=\"_ _8d\"> </span>5-25 years<span class=\"_ _65\"> </span>3-15 years<span class=\"_ _8d\"> </span>3-20 years<span class=\"_ _2c\"> </span>N/ADeprecia<span class=\"_ _0\"></span>tion method<span class=\"_ _121\"> </span>Linear<span class=\"_ _23c\"> </span>Linear<span class=\"_ _b9\"> </span>Linear<span class=\"_ _23c\"> </span>Linear<span class=\"_ _206\"> </span>N/AGains/losses on the sale of PP&amp;E<span class=\"_ _1b3\"> </span>0<span class=\"_ _30\"> </span>2,151<span class=\"_ _b9\"> </span>1,174<span class=\"_ _265\"> </span>0<span class=\"_ _15a\"> </span>0<span class=\"_ _23c\"> </span>3,325",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-96-9": {
   "value": "NOTE 3.3 <span class=\"_ _224\"> </span> <span class=\"_\"> </span><span class=\"fsa fc4 ls0\">Proper<span class=\"_ _1\"></span>ty<span class=\"_ _20\"></span>, plant and e<span class=\"_ _1\"></span>quipment</span>Acc<span class=\"_ _0\"></span>ounting policiesProperty<span class=\"_ _0\"></span>, plant and equipment (PPE) is measur<span class=\"_ _0\"></span>ed at acquisition cos<span class=\"_ _6\"></span>t, less <span class=\"_ _37\"></span>a <span class=\"_ _37\"></span><span class=\"ws6e\">deduction f<span class=\"_ _6\"></span>or accumulat<span class=\"_ _6\"></span>ed depr<span class=\"_ _6\"></span>eciation and writ<span class=\"_ _6\"></span>e-downs. </span>Borro<span class=\"_ _0\"></span>wing cost tha<span class=\"_ _6\"></span>t are dir<span class=\"_ _0\"></span>ectly attributable to the c<span class=\"_ _0\"></span>onstruction of <span class=\"_ _37\"></span><span class=\"ls1c ws1b\">a <span class=\"_ _37\"></span><span class=\"ws24\">qualifying asset f<span class=\"_ _6\"></span>orm part of the c<span class=\"_ _0\"></span>ost of the asse<span class=\"_ _6\"></span>t. S<span class=\"_ _0\"></span>traight-</span></span>line depr<span class=\"_ _6\"></span>eciation is applied o<span class=\"_ _6\"></span>ver the use<span class=\"_ _6\"></span>ful life o<span class=\"_ _0\"></span>f property, plan<span class=\"_ _6\"></span>t and equipment, based on the asse<span class=\"_ _6\"></span>t\u2019<span class=\"_ _0\"></span><span class=\"ws3b\">s <span class=\"_ _37\"></span><span class=\"ws24\">hist<span class=\"_ _6\"></span>orical cos<span class=\"_ _6\"></span>t and estima<span class=\"_ _6\"></span>ted </span></span>r<span class=\"_ _6\"></span>esidual value a<span class=\"_ _6\"></span>t disposal. If <span class=\"ws1b\">a <span class=\"_ _37\"></span></span>substan<span class=\"_ _6\"></span>tial part of an asse<span class=\"_ _6\"></span>t has an individual and diff<span class=\"_ _6\"></span>eren<span class=\"_ _6\"></span>t useful lif<span class=\"_ _0\"></span>e, this part is depreciat<span class=\"_ _0\"></span>ed separa<span class=\"_ _6\"></span>tely. The asset\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws66\">r<span class=\"_ _0\"></span>esidual value and useful lif<span class=\"_ _0\"></span>e are ev<span class=\"_ _0\"></span>aluated annually. The </span></span>gain or loss arising from the disposal or r<span class=\"_ _0\"></span>etir<span class=\"_ _6\"></span>ement o<span class=\"_ _6\"></span>f an asset is det<span class=\"_ _0\"></span>ermined as the differ<span class=\"_ _6\"></span>ence between the sales pr<span class=\"_ _0\"></span>oceeds and the carrying amount o<span class=\"_ _6\"></span>f the asset.PPE under c<span class=\"_ _6\"></span>onstruction is no<span class=\"_ _6\"></span>t deprecia<span class=\"_ _0\"></span>ted. Deprecia<span class=\"_ _0\"></span>tion is charged to e<span class=\"_ _6\"></span>xpenses when the asset is r<span class=\"_ _6\"></span>eady for use.Impairment t<span class=\"_ _0\"></span>ests for PPE ar<span class=\"_ _6\"></span>e performed when ther<span class=\"_ _0\"></span>e are indications of impairmen<span class=\"_ _6\"></span>t. If the r<span class=\"_ _6\"></span>eco<span class=\"_ _0\"></span>verable amoun<span class=\"_ _6\"></span>t is estima<span class=\"_ _6\"></span>ted t<span class=\"_ _0\"></span>o be less than the carrying amount o<span class=\"_ _6\"></span>f the net asse<span class=\"_ _0\"></span>t, impairment to the r<span class=\"_ _0\"></span>ecov<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>able amount is r<span class=\"_ _0\"></span>ecognised. The r<span class=\"_ _6\"></span>ec<span class=\"_ _6\"></span>ov<span class=\"_ _6\"></span>erable amoun<span class=\"_ _0\"></span>t is the higher of net sales value and v<span class=\"_ _6\"></span>alue in use. V<span class=\"_ _0\"></span>alue in use is the present v<span class=\"_ _0\"></span>alue of future cash flows which the asse<span class=\"_ _6\"></span>t will gener<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-97-10": {
   "value": "Acc<span class=\"_ _0\"></span>ounting policiesPPE under c<span class=\"_ _6\"></span>onstruction is no<span class=\"_ _6\"></span>t deprecia<span class=\"_ _0\"></span>ted. Deprecia<span class=\"_ _0\"></span>tion is charged to e<span class=\"_ _6\"></span>xpenses when the asset is r<span class=\"_ _6\"></span>eady for use.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-97-11": {
   "value": "Acc<span class=\"_ _0\"></span>ounting policiesPPE under c<span class=\"_ _6\"></span>onstruction is no<span class=\"_ _6\"></span>t deprecia<span class=\"_ _0\"></span>ted. Deprecia<span class=\"_ _0\"></span>tion is charged to e<span class=\"_ _6\"></span>xpenses when the asset is r<span class=\"_ _6\"></span>eady for use.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForConstructionInProgressExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-104-4": {
   "value": "NOTE 3.<span class=\"_ _0\"></span>4 <span class=\"_ _1d\"> </span> <span class=\"_ _38\"> </span><span class=\"fsa fc4 ls0\">Right-<span class=\"_ _1\"></span>of-use assets and lease liabilities</span>Acc<span class=\"_ _0\"></span>ounting policiesThe Group r<span class=\"_ _0\"></span>ecognises righ<span class=\"_ _6\"></span>t-of-use asse<span class=\"_ _6\"></span>ts at the c<span class=\"_ _0\"></span>ommencement dat<span class=\"_ _0\"></span>e of the lease. Right-o<span class=\"_ _6\"></span>f-use assets ar<span class=\"_ _6\"></span>e measur<span class=\"_ _6\"></span>ed at c<span class=\"_ _0\"></span>ost, less any accumula<span class=\"_ _6\"></span>ted depr<span class=\"_ _0\"></span>eciation and impairment losses, and adjus<span class=\"_ _6\"></span>ted for an<span class=\"_ _6\"></span>y r<span class=\"_ _6\"></span>emeasuremen<span class=\"_ _0\"></span>t of lease liabilities. Right-o<span class=\"_ _6\"></span>f-use assets ar<span class=\"_ _0\"></span>e depr<span class=\"_ _6\"></span>eciat<span class=\"_ _6\"></span>ed ov<span class=\"_ _6\"></span>er the shorter o<span class=\"_ _0\"></span>f the lease term and the useful lif<span class=\"_ _0\"></span>e of the asset. When <span class=\"ws0\">a </span>purchase op<span class=\"_ _0\"></span>tion has been included in the cost a<span class=\"_ _6\"></span>t r<span class=\"_ _6\"></span>ecognition, the righ<span class=\"_ _6\"></span>t-of-use asse<span class=\"_ _0\"></span>t is depreciat<span class=\"_ _0\"></span>ed over the es<span class=\"_ _6\"></span>timat<span class=\"_ _6\"></span>ed useful lif<span class=\"_ _0\"></span>e of the asset. Short term<span class=\"_ _6\"></span> leases (lease term less than 1<span class=\"_ _6\"></span>2 months) and leases o<span class=\"_ _6\"></span>f low-v<span class=\"_ _6\"></span>alue assets ar<span class=\"_ _0\"></span>e not r<span class=\"_ _6\"></span>ecognised as righ<span class=\"_ _0\"></span>t-of-use assets and lease liabilities, as the r<span class=\"_ _6\"></span>ecognition e<span class=\"_ _0\"></span>xemp<span class=\"_ _6\"></span>tions for these leases is applied. L<span class=\"_ _6\"></span>ease paymen<span class=\"_ _6\"></span>ts of such leases ar<span class=\"_ _0\"></span>e rec<span class=\"_ _6\"></span>ognized as e<span class=\"_ _6\"></span>xpense ov<span class=\"_ _6\"></span>er the lease term.Con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>acts may c<span class=\"_ _0\"></span>ontain both lease and non-lea<span class=\"_ _6\"></span>se componen<span class=\"_ _0\"></span>ts. The group alloca<span class=\"_ _0\"></span>tes the consider<span class=\"_ _0\"></span>ation in the c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>act to the lease and non-lease c<span class=\"_ _6\"></span>omponents based on their r<span class=\"_ _6\"></span>elativ<span class=\"_ _0\"></span>e stand-alone prices. This applies to some o<span class=\"_ _6\"></span>f the groups lease arr<span class=\"_ _0\"></span>angements of w<span class=\"_ _6\"></span>ellboats and service boats, wher<span class=\"_ _0\"></span>e crew and o<span class=\"_ _0\"></span>ther service elements are included in the c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>act. The c<span class=\"_ _6\"></span>ost r<span class=\"_ _6\"></span>elat<span class=\"_ _0\"></span>ed to service elements no<span class=\"_ _6\"></span>t defined as lease, ar<span class=\"_ _6\"></span>e expensed in the period the<span class=\"_ _6\"></span>y occur<span class=\"_ _6\"></span>. The lease liabilities at c<span class=\"_ _0\"></span>ommencement dat<span class=\"_ _0\"></span>e are measur<span class=\"_ _0\"></span>ed at the pres<span class=\"_ _6\"></span><span class=\"ls0 ws0\">-</span>ent v<span class=\"_ _6\"></span>alue of the lease pa<span class=\"_ _0\"></span>yments. The lease paymen<span class=\"_ _6\"></span>ts are disc<span class=\"_ _0\"></span>ounted using the Group'<span class=\"_ _c\"></span><span class=\"ws2a\">s <span class=\"_ _37\"></span><span class=\"ws1c\">incr<span class=\"_ _6\"></span>emental borr<span class=\"_ _6\"></span>owing r<span class=\"_ _0\"></span>ate as the <span class=\"_ _6\"></span>int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est r<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>e </span></span>implicit in the lease is not r<span class=\"_ _0\"></span>eadily determinable. For leasing c<span class=\"_ _0\"></span>ontracts wit<span class=\"_ _6\"></span>h optional r<span class=\"_ _0\"></span>enewal period, and where w<span class=\"_ _6\"></span>e ar<span class=\"_ _6\"></span>e r<span class=\"_ _6\"></span>easonably certain to e<span class=\"_ _6\"></span>x<span class=\"_ _0\"></span>ercise this option, the r<span class=\"_ _0\"></span>enewal periods are included in the calculation o<span class=\"_ _6\"></span>f the lease liability and asset.Right-o<span class=\"_ _6\"></span>f-use assets and lease liabilities includes o<span class=\"_ _6\"></span>ffices and produc<span class=\"ws0\">-</span>tion facilities, including the Innov<span class=\"_ _6\"></span>aMar facility in Fr\u00f8<span class=\"_ _0\"></span>ya. There ar<span class=\"_ _6\"></span>e also significant leasing agr<span class=\"_ _0\"></span>eements in place for wellboa<span class=\"_ _0\"></span>ts, service boats, plant and equipmen<span class=\"_ _6\"></span>t. Right-o<span class=\"_ _0\"></span>f-Use AssetsMachinery &amp; NOK 1,000<span class=\"_ _26b\"> </span>Land &amp; buildingsequipment<span class=\"_ _62\"> </span>Boa<span class=\"_ _6\"></span>ts &amp; barges<span class=\"_ _1dd\"> </span>T<span class=\"_ _0\"></span>otalAcquisition c<span class=\"_ _0\"></span>ost at 1 January 2022<span class=\"_ _6b\"> </span>380,201<span class=\"_ _193\"> </span>390,392<span class=\"_ _15b\"> </span>977,027<span class=\"_ _15a\"> </span>1,747,619Additions thr<span class=\"_ _6\"></span>ough business c<span class=\"_ _6\"></span>ombinations<span class=\"_ _114\"> </span>22,410<span class=\"_ _97\"> </span>85,479<span class=\"_ _15b\"> </span>439,016<span class=\"_ _e1\"> </span>546,905Adjus<span class=\"_ _6\"></span>tments o<span class=\"_ _6\"></span>f exis<span class=\"_ _6\"></span>ting agreemen<span class=\"_ _0\"></span>ts<span class=\"_ _26c\"> </span>-1,573<span class=\"_ _1e0\"> </span>0<span class=\"_ _ff\"> </span>54,644<span class=\"_ _ff\"> </span>53,071Additions<span class=\"_ _c0\"> </span>50,343<span class=\"_ _1dc\"> </span>62,228<span class=\"_ _ff\"> </span>29,725<span class=\"_ _15b\"> </span>142,296Disposal acquisition cos<span class=\"_ _0\"></span>t<span class=\"_ _19f\"> </span>-1,582<span class=\"_ _50\"> </span>-5,719<span class=\"_ _50\"> </span>-7,300Currency tr<span class=\"_ _0\"></span>anslation diff<span class=\"_ _6\"></span>erences<span class=\"_ _1be\"> </span>0<span class=\"_ _1e0\"> </span>0<span class=\"_ _ff\"> </span>11,352<span class=\"_ _ff\"> </span>11,352Acquisition c<span class=\"_ _0\"></span>ost at 31 December 2022<span class=\"_ _e3\"> </span>451,380<span class=\"_ _1bc\"> </span>536,518<span class=\"_ _13a\"> </span>1,506,046<span class=\"_ _13a\"> </span>2,493,943Accumula<span class=\"_ _6\"></span>ted depr<span class=\"_ _0\"></span>eciation &amp; write-132,846<span class=\"_ _193\"> </span>213,584<span class=\"_ _15b\"> </span>524,385<span class=\"_ _e1\"> </span>870,816downs a<span class=\"_ _6\"></span>t 1 January 2022Deprecia<span class=\"_ _0\"></span>tion<span class=\"_ _ef\"> </span>27,210<span class=\"_ _24e\"> </span>45,016<span class=\"_ _e1\"> </span>173,109<span class=\"_ _15b\"> </span>245,335Disposal accumulat<span class=\"_ _6\"></span>ed depr<span class=\"_ _6\"></span>eciation<span class=\"_ _164\"> </span>-1,582<span class=\"_ _1c0\"> </span>-427<span class=\"_ _50\"> </span>-2,009Currency tr<span class=\"_ _0\"></span>anslation diff<span class=\"_ _6\"></span>erences<span class=\"_ _1b3\"> </span>-1,806<span class=\"_ _1e0\"> </span>0<span class=\"_ _50\"> </span>-4,997<span class=\"_ _4d\"> </span>-6,803Accumula<span class=\"_ _6\"></span>ted deprecia<span class=\"_ _6\"></span>tion &amp; write-158,250<span class=\"_ _106\"> </span>257,019<span class=\"_ _e6\"> </span>692,070<span class=\"_ _18f\"> </span>1,107,339downs a<span class=\"_ _6\"></span>t 31 December 2022Carrying amount a<span class=\"_ _6\"></span>t 31 December 2022<span class=\"_ _162\"> </span>293,130<span class=\"_ _1bc\"> </span>279,499<span class=\"_ _e6\"> </span>813,975<span class=\"_ _13a\"> </span>1,386,604Estima<span class=\"_ _6\"></span>ted lif<span class=\"_ _0\"></span>etime<span class=\"_ _26d\"> </span>2 - 30 years<span class=\"_ _95\"> </span>1 - 5 years<span class=\"_ _1e2\"> </span>1 - 9 yearsDeprecia<span class=\"_ _0\"></span>tion method<span class=\"_ _26e\"> </span>Linear<span class=\"_ _9c\"> </span>Linear<span class=\"_ _be\"> </span>LinearMachinery &amp; NOK 1,000<span class=\"_ _26b\"> </span>Land &amp; buildingsequipment<span class=\"_ _62\"> </span>Boa<span class=\"_ _6\"></span>ts &amp; barges<span class=\"_ _1dd\"> </span>T<span class=\"_ _0\"></span>otalAcquisition c<span class=\"_ _0\"></span>ost at 1 January 2021<span class=\"_ _6b\"> </span>363,096<span class=\"_ _15b\"> </span>295,931<span class=\"_ _15b\"> </span>844,601<span class=\"_ _15a\"> </span>1,503,628Additions thr<span class=\"_ _6\"></span>ough business c<span class=\"_ _6\"></span>ombinations<span class=\"_ _194\"> </span>9,064<span class=\"_ _ff\"> </span>42,019<span class=\"_ _ff\"> </span>10,398<span class=\"_ _ff\"> </span>61,482Adjus<span class=\"_ _6\"></span>tments o<span class=\"_ _6\"></span>f exis<span class=\"_ _6\"></span>ting agreemen<span class=\"_ _0\"></span>ts<span class=\"_ _26c\"> </span>-4,118<span class=\"_ _17\"> </span>-10,939<span class=\"_ _ff\"> </span>12,949<span class=\"_ _50\"> </span>-2,107Additions<span class=\"_ _c0\"> </span>12,159<span class=\"_ _ff\"> </span>63,381<span class=\"_ _e1\"> </span>109,078<span class=\"_ _15b\"> </span>184,618Acquisition c<span class=\"_ _0\"></span>ost at 31 December 2021<span class=\"_ _e3\"> </span>380,201<span class=\"_ _1ce\"> </span>390,392<span class=\"_ _e6\"> </span>977,027<span class=\"_ _13a\"> </span>1,747,619Accumula<span class=\"_ _6\"></span>ted depr<span class=\"_ _0\"></span>eciation &amp; write-109,916<span class=\"_ _15b\"> </span>177,917<span class=\"_ _e1\"> </span>367,027<span class=\"_ _15b\"> </span>654,860downs a<span class=\"_ _6\"></span>t 1 January 2021Deprecia<span class=\"_ _0\"></span>tion<span class=\"_ _ef\"> </span>23,288<span class=\"_ _ff\"> </span>35,667<span class=\"_ _15b\"> </span>158,487<span class=\"_ _15b\"> </span>217,442Currency tr<span class=\"_ _0\"></span>anslation diff<span class=\"_ _6\"></span>erences<span class=\"_ _111\"> </span>-358<span class=\"_ _104\"> </span>0<span class=\"_ _4d\"> </span>-1,129<span class=\"_ _50\"> </span>-1,487Accumula<span class=\"_ _6\"></span>ted deprecia<span class=\"_ _6\"></span>tion &amp; write-132,846<span class=\"_ _e6\"> </span>213,584<span class=\"_ _e6\"> </span>524,385<span class=\"_ _e6\"> </span>870,816downs a<span class=\"_ _6\"></span>t 31 December 2021Carrying amount a<span class=\"_ _6\"></span>t 31 December 2021<span class=\"_ _162\"> </span>247,355<span class=\"_ _1ce\"> </span>176,808<span class=\"_ _e6\"> </span>452,641<span class=\"_ _e6\"> </span>876,803Estima<span class=\"_ _6\"></span>ted lif<span class=\"_ _0\"></span>etime<span class=\"_ _26d\"> </span>2 - 30 years<span class=\"_ _15a\"> </span>1 - 5 years<span class=\"_ _15a\"> </span>1 - 9 yearsDeprecia<span class=\"_ _0\"></span>tion method<span class=\"_ _26e\"> </span>Linear<span class=\"_ _14d\"> </span>Linear<span class=\"_ _14d\"> </span>LinearOther leasing c<span class=\"_ _6\"></span>osts r<span class=\"_ _6\"></span>ecognised in pr<span class=\"_ _0\"></span>ofit and loss (NOK 1,000)<span class=\"_ _26f\"> </span>2022<span class=\"_ _9c\"> </span>2021Cos<span class=\"_ _6\"></span>ts rela<span class=\"_ _6\"></span>ting to short-t<span class=\"_ _0\"></span>erm leases (less than 12 months dura<span class=\"_ _6\"></span>tion)<span class=\"_ _174\"> </span>125,413<span class=\"_ _e1\"> </span>116,098Cos<span class=\"_ _6\"></span>ts rela<span class=\"_ _6\"></span>ting to the lease o<span class=\"_ _6\"></span>f low-v<span class=\"_ _6\"></span>alue assets<span class=\"_ _197\"> </span>32,993<span class=\"_ _ff\"> </span>25,330T<span class=\"_ _c\"></span>otal leasing c<span class=\"_ _6\"></span>osts included in o<span class=\"_ _6\"></span>ther opera<span class=\"_ _0\"></span>ting expenses<span class=\"_ _e2\"> </span>158,405<span class=\"_ _1ce\"> </span>141,428L<span class=\"_ _6\"></span>eases of lo<span class=\"_ _6\"></span>w value ar<span class=\"_ _0\"></span>e rec<span class=\"_ _6\"></span>ognised in other oper<span class=\"_ _0\"></span>ating expenses. C<span class=\"_ _0\"></span>osts rela<span class=\"_ _6\"></span>ting to short-t<span class=\"_ _0\"></span>erm leases mainly relat<span class=\"_ _0\"></span>es to ad hoc leasing of service boa<span class=\"_ _6\"></span>ts.Lease liabilitiesNOK 1,000<span class=\"_ _270\"> </span>2022<span class=\"_ _223\"> </span>2021Lease liability 1 January<span class=\"_ _1d7\"> </span>967,166<span class=\"_ _2e\"> </span>933,695Additions thr<span class=\"_ _6\"></span>ough business c<span class=\"_ _6\"></span>ombinations<span class=\"_ _78\"> </span>483,609<span class=\"_ _260\"> </span>47,395Adjus<span class=\"_ _6\"></span>tment o<span class=\"_ _6\"></span>f lease liabilities<span class=\"_ _1f0\"> </span>54,429<span class=\"_ _25a\"> </span>-2,582New c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts<span class=\"_ _16b\"> </span>145,708<span class=\"_ _1b\"> </span>186,689Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est on lease liability (pr<span class=\"_ _6\"></span>ofit and loss)<span class=\"_ _271\"> </span>64,654<span class=\"_ _260\"> </span>57,311Instalmen<span class=\"_ _6\"></span>ts on lease liabilities paid (cash flow)<span class=\"_ _272\"> </span>-229,333<span class=\"_ _e4\"> </span>-198,437Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est on lease liabilities paid (cash flow)<span class=\"_ _273\"> </span>-64,654<span class=\"_ _1ef\"> </span>-57,311Currency tr<span class=\"_ _0\"></span>anslation diff<span class=\"_ _6\"></span>erences<span class=\"_ _274\"> </span>3,718<span class=\"_ _a6\"> </span>408T<span class=\"_ _c\"></span>otal lease liabilities at 31 December<span class=\"_ _275\"> </span>1,425,297<span class=\"_ _170\"> </span>967,166Short-term lease liabilities<span class=\"_ _276\"> </span>273,081<span class=\"_ _1b\"> </span>216,419L<span class=\"_ _6\"></span>ong-term lease liabilities<span class=\"_ _177\"> </span>1,152,216<span class=\"_ _2e\"> </span>750,747T<span class=\"_ _c\"></span>otal lease liabilities at 31 December<span class=\"_ _275\"> </span>1,425,297<span class=\"_ _170\"> </span>967,166Cash flow r<span class=\"_ _0\"></span>elating to lease liabilities (NOK 1,000)NOK 1,000<span class=\"_ _270\"> </span>2022<span class=\"_ _223\"> </span>2021Instalmen<span class=\"_ _6\"></span>ts on lease liabilities paid (cash flow)<span class=\"_ _1f6\"> </span>229,333<span class=\"_ _1b\"> </span>198,437Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est on lease liabilities paid (cash flow)<span class=\"_ _14e\"> </span>64,654<span class=\"_ _dc\"> </span>57,311Lease liabilities r<span class=\"_ _0\"></span>ecognised in pr<span class=\"_ _6\"></span>ofit or loss<span class=\"_ _143\"> </span>158,405<span class=\"_ _2e\"> </span>141,428T<span class=\"_ _c\"></span>otal cash flow r<span class=\"_ _0\"></span>elating to lease liabilities<span class=\"_ _277\"> </span>452,392<span class=\"_ _170\"> </span>397,176See Not<span class=\"_ _6\"></span>e 4.1 for further de<span class=\"_ _6\"></span>tails of the leasing liabilities\u2019 ma<span class=\"_ _6\"></span>turity pro<span class=\"_ _6\"></span>file.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-105-6": {
   "value": "Acc<span class=\"_ _0\"></span>ounting policiesThe Group r<span class=\"_ _0\"></span>ecognises righ<span class=\"_ _6\"></span>t-of-use asse<span class=\"_ _6\"></span>ts at the c<span class=\"_ _0\"></span>ommencement dat<span class=\"_ _0\"></span>e of the lease. Right-o<span class=\"_ _6\"></span>f-use assets ar<span class=\"_ _6\"></span>e measur<span class=\"_ _6\"></span>ed at c<span class=\"_ _0\"></span>ost, less any accumula<span class=\"_ _6\"></span>ted depr<span class=\"_ _0\"></span>eciation and impairment losses, and adjus<span class=\"_ _6\"></span>ted for an<span class=\"_ _6\"></span>y r<span class=\"_ _6\"></span>emeasuremen<span class=\"_ _0\"></span>t of lease liabilities. Right-o<span class=\"_ _6\"></span>f-use assets ar<span class=\"_ _0\"></span>e depr<span class=\"_ _6\"></span>eciat<span class=\"_ _6\"></span>ed ov<span class=\"_ _6\"></span>er the shorter o<span class=\"_ _0\"></span>f the lease term and the useful lif<span class=\"_ _0\"></span>e of the asset. When <span class=\"ws0\">a </span>purchase op<span class=\"_ _0\"></span>tion has been included in the cost a<span class=\"_ _6\"></span>t r<span class=\"_ _6\"></span>ecognition, the righ<span class=\"_ _6\"></span>t-of-use asse<span class=\"_ _0\"></span>t is depreciat<span class=\"_ _0\"></span>ed over the es<span class=\"_ _6\"></span>timat<span class=\"_ _6\"></span>ed useful lif<span class=\"_ _0\"></span>e of the asset. Short term<span class=\"_ _6\"></span> leases (lease term less than 1<span class=\"_ _6\"></span>2 months) and leases o<span class=\"_ _6\"></span>f low-v<span class=\"_ _6\"></span>alue assets ar<span class=\"_ _0\"></span>e not r<span class=\"_ _6\"></span>ecognised as righ<span class=\"_ _0\"></span>t-of-use assets and lease liabilities, as the r<span class=\"_ _6\"></span>ecognition e<span class=\"_ _0\"></span>xemp<span class=\"_ _6\"></span>tions for these leases is applied. L<span class=\"_ _6\"></span>ease paymen<span class=\"_ _6\"></span>ts of such leases ar<span class=\"_ _0\"></span>e rec<span class=\"_ _6\"></span>ognized as e<span class=\"_ _6\"></span>xpense ov<span class=\"_ _6\"></span>er the lease term.Con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>acts may c<span class=\"_ _0\"></span>ontain both lease and non-lea<span class=\"_ _6\"></span>se componen<span class=\"_ _0\"></span>ts. The group alloca<span class=\"_ _0\"></span>tes the consider<span class=\"_ _0\"></span>ation in the c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>act to the lease and non-lease c<span class=\"_ _6\"></span>omponents based on their r<span class=\"_ _6\"></span>elativ<span class=\"_ _0\"></span>e stand-alone prices. This applies to some o<span class=\"_ _6\"></span>f the groups lease arr<span class=\"_ _0\"></span>angements of w<span class=\"_ _6\"></span>ellboats and service boats, wher<span class=\"_ _0\"></span>e crew and o<span class=\"_ _0\"></span>ther service elements are included in the c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>act. The c<span class=\"_ _6\"></span>ost r<span class=\"_ _6\"></span>elat<span class=\"_ _0\"></span>ed to service elements no<span class=\"_ _6\"></span>t defined as lease, ar<span class=\"_ _6\"></span>e expensed in the period the<span class=\"_ _6\"></span>y occur<span class=\"_ _6\"></span>. The lease liabilities at c<span class=\"_ _0\"></span>ommencement dat<span class=\"_ _0\"></span>e are measur<span class=\"_ _0\"></span>ed at the pres<span class=\"_ _6\"></span><span class=\"ls0 ws0\">-</span>ent v<span class=\"_ _6\"></span>alue of the lease pa<span class=\"_ _0\"></span>yments. The lease paymen<span class=\"_ _6\"></span>ts are disc<span class=\"_ _0\"></span>ounted using the Group'<span class=\"_ _c\"></span><span class=\"ws2a\">s <span class=\"_ _37\"></span><span class=\"ws1c\">incr<span class=\"_ _6\"></span>emental borr<span class=\"_ _6\"></span>owing r<span class=\"_ _0\"></span>ate as the <span class=\"_ _6\"></span>int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est r<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>e </span></span>implicit in the lease is not r<span class=\"_ _0\"></span>eadily determinable. For leasing c<span class=\"_ _0\"></span>ontracts wit<span class=\"_ _6\"></span>h optional r<span class=\"_ _0\"></span>enewal period, and where w<span class=\"_ _6\"></span>e ar<span class=\"_ _6\"></span>e r<span class=\"_ _6\"></span>easonably certain to e<span class=\"_ _6\"></span>x<span class=\"_ _0\"></span>ercise this option, the r<span class=\"_ _0\"></span>enewal periods are included in the calculation o<span class=\"_ _6\"></span>f the lease liability and asset.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-110-2": {
   "value": "NOTE 3.5 <span class=\"_ _224\"> </span> <span class=\"_\"> </span><span class=\"fsa fc4 ls0\">Inv<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>stments in associated companie<span class=\"_ _1\"></span>s and joint v<span class=\"_ _0\"></span>entures</span>Acc<span class=\"_ _0\"></span>ounting policiesJoint v<span class=\"_ _6\"></span>entur<span class=\"_ _0\"></span>es are en<span class=\"_ _6\"></span>tities where the gr<span class=\"_ _0\"></span>oup has joint con<span class=\"_ _0\"></span>trol and the parties in the joint arr<span class=\"_ _0\"></span>angement hav<span class=\"_ _6\"></span>e right t<span class=\"_ _6\"></span>o the net asse<span class=\"_ _6\"></span>ts of the arr<span class=\"_ _0\"></span>angement. Associat<span class=\"_ _0\"></span>es are all entities, e<span class=\"_ _0\"></span>xcep<span class=\"_ _6\"></span>t joint v<span class=\"_ _6\"></span>entur<span class=\"_ _0\"></span>es, over which the group has significan<span class=\"_ _0\"></span>t influence but not c<span class=\"_ _0\"></span>ontrol. This is gener<span class=\"_ _0\"></span>ally the case where the gr<span class=\"_ _6\"></span>oup holds betw<span class=\"_ _6\"></span>een 20% and 50% of the v<span class=\"_ _6\"></span>oting righ<span class=\"_ _6\"></span>ts. Inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>ts in associat<span class=\"_ _0\"></span>es and joint ven<span class=\"_ _6\"></span>tures ar<span class=\"_ _0\"></span>e acc<span class=\"_ _6\"></span>ount<span class=\"_ _6\"></span>ed for using the equity me<span class=\"_ _6\"></span>thod of acc<span class=\"_ _0\"></span>ounting , aft<span class=\"_ _0\"></span>er initially being rec<span class=\"_ _6\"></span>ognised at c<span class=\"_ _6\"></span>ost.Under the equity method o<span class=\"_ _6\"></span>f acc<span class=\"_ _6\"></span>ounting, the in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tments ar<span class=\"_ _0\"></span>e initially rec<span class=\"_ _6\"></span>ognised at c<span class=\"_ _0\"></span>ost and adjusted ther<span class=\"_ _6\"></span>eaft<span class=\"_ _6\"></span>er to r<span class=\"_ _0\"></span>ecognise the gr<span class=\"_ _6\"></span>oup\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"_ _37\"></span><span class=\"ws65\">share o<span class=\"_ _6\"></span>f the post-acquisition pr<span class=\"_ _0\"></span>ofits or losses of the in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tee in </span></span>pro<span class=\"_ _0\"></span>fit or loss, and the group\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span><span class=\"wsf9\">share of mo<span class=\"_ _6\"></span>vemen<span class=\"_ _0\"></span>ts in other compr<span class=\"_ _0\"></span>ehensive inc<span class=\"_ _6\"></span>ome of the in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tee in </span></span>other c<span class=\"_ _0\"></span>omprehensiv<span class=\"_ _6\"></span>e income. Dividends r<span class=\"_ _0\"></span>eceived or r<span class=\"_ _6\"></span>eceivable fr<span class=\"_ _6\"></span>om associat<span class=\"_ _0\"></span>es and joint ven<span class=\"_ _6\"></span>tures ar<span class=\"_ _0\"></span>e r<span class=\"_ _6\"></span>ecognised as a r<span class=\"_ _0\"></span>eduction in the carrying amount of the in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tment.Wher<span class=\"_ _6\"></span>e the group\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws27\">share o<span class=\"_ _6\"></span>f losses in an equity-acc<span class=\"_ _6\"></span>ount<span class=\"_ _6\"></span>ed inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>t equals or ex<span class=\"_ _0\"></span>ceeds its int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est in </span></span>the entity<span class=\"_ _6\"></span>, including any o<span class=\"_ _0\"></span>ther unsecured long-term r<span class=\"_ _0\"></span>eceivables, the gr<span class=\"_ _6\"></span>oup does not r<span class=\"_ _0\"></span>ecognise further losses, unless it has incurr<span class=\"_ _6\"></span>ed obligations or made pa<span class=\"_ _6\"></span>yments on behalf o<span class=\"_ _6\"></span>f the other en<span class=\"_ _6\"></span>tity.The carrying amount o<span class=\"_ _6\"></span>f equity-acc<span class=\"_ _6\"></span>ount<span class=\"_ _6\"></span>ed inv<span class=\"_ _0\"></span>estments is t<span class=\"_ _6\"></span>est<span class=\"_ _6\"></span>ed for impairmen<span class=\"_ _6\"></span>t in acc<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>dance with principles described in Not<span class=\"_ _0\"></span>e 3.2.Inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>ts in joint v<span class=\"_ _6\"></span>entur<span class=\"_ _0\"></span>es and associated c<span class=\"_ _0\"></span>ompanies at 31 December 2022: <span class=\"ff3\"> </span>Ownership Ownership Compan<span class=\"_ _6\"></span>y<span class=\"_ _153\"> </span>Head office<span class=\"_ _d8\"> </span>Sector01.0131.12Norsko<span class=\"_ _0\"></span>tt Havbruk AS<span class=\"_ _10c\"> </span>Bergen<span class=\"_ _18f\"> </span>Fish farming<span class=\"_ _18\"> </span>50.00%<span class=\"_ _73\"> </span>50.00%SalMar Genetics A<span class=\"_ _0\"></span>S<span class=\"_ _54\"> </span>Rauma<span class=\"_ _1b5\"> </span>Gene<span class=\"_ _6\"></span>tics<span class=\"_ _18\"> </span>50.00%<span class=\"_ _6d\"> </span>50.00%Kirkenes Pr<span class=\"_ _0\"></span>ocessing AS<span class=\"_ _34\"> </span>Kirkenes<span class=\"_ _9\"> </span>Harv<span class=\"_ _6\"></span>esting<span class=\"_ _192\"> </span>50.00%<span class=\"_ _73\"> </span>50.00%Romsdal Pr<span class=\"_ _6\"></span>ocessing A<span class=\"_ _6\"></span>S<span class=\"_ _7d\"> </span>Molde<span class=\"_ _b4\"> </span>Harvesting &amp; pr<span class=\"_ _0\"></span>ocessing<span class=\"_ _10f\"> </span>44.45%<span class=\"_ _6d\"> </span>44.45%Y<span class=\"_ _0\"></span>u Fish Ltd<span class=\"_ _104\"> </span>Singapore<span class=\"_ _32\"> </span>Sales<span class=\"_ _192\"> </span>45.30%<span class=\"_ _73\"> </span>45.30%Wilsg\u00e5r<span class=\"_ _6\"></span>d Fiskeoppdr<span class=\"_ _0\"></span>ett A<span class=\"_ _6\"></span>S<span class=\"_ _129\"> </span>T<span class=\"_ _0\"></span>orsken<span class=\"_ _18f\"> </span>Fish farming<span class=\"_ _ba\"> </span>0.00%<span class=\"_ _a4\"> </span>37.50%Hellesund Fiskeoppdr<span class=\"_ _0\"></span>ett A<span class=\"_ _6\"></span>S<span class=\"_ _11e\"> </span><span class=\"ls5 ws5\">H\u00f8v\u00e5<span class=\"_ _1\"></span>g<span class=\"_ _278\"> </span></span>Fish farming<span class=\"_ _ba\"> </span>0.00%<span class=\"_ _6d\"> </span>33.47%Nor<span class=\"_ _6\"></span>dnorsk Smolt A<span class=\"_ _6\"></span>S<span class=\"_ _98\"> </span>Has<span class=\"_ _6\"></span>vik<span class=\"_ _18f\"> </span>Fish farming<span class=\"_ _ba\"> </span>0.00%<span class=\"_ _6d\"> </span>50.00%Sikkerhe<span class=\"_ _0\"></span>tssenter<span class=\"_ _0\"></span>et R\u00f8rvik A<span class=\"_ _6\"></span>S<span class=\"_ _76\"> </span>R<span class=\"_ _6\"></span>\u00f8rvik<span class=\"_ _15b\"> </span>Education<span class=\"_ _ba\"> </span>0.00%<span class=\"_ _6d\"> </span>21.26%Flatanger Se<span class=\"_ _6\"></span>tte<span class=\"_ _6\"></span>fisk A<span class=\"_ _6\"></span>S<span class=\"_ _100\"> </span>Flatanger<span class=\"_ _bc\"> </span>Smolt production<span class=\"_ _67\"> </span>0.00%<span class=\"_ _73\"> </span>41.00%Oppdre<span class=\"_ _0\"></span>tternes Milj\u00f8service AS<span class=\"_ _27\"> </span>R\u00f8rvik<span class=\"_ _72\"> </span>A<span class=\"_ _0\"></span>quaculture services<span class=\"_ _ba\"> </span>0.00%<span class=\"_ _6d\"> </span>25.00%Skamik A<span class=\"_ _6\"></span>S<span class=\"_ _17a\"> </span>Ott<span class=\"_ _6\"></span>ers\u00f8y<span class=\"_ _5d\"> </span>Aquaculture services<span class=\"_ _67\"> </span>0.00%<span class=\"_ _73\"> </span>24.88%All associat<span class=\"_ _0\"></span>es and joint ven<span class=\"_ _6\"></span>tures ar<span class=\"_ _0\"></span>e accoun<span class=\"_ _6\"></span>ted f<span class=\"_ _6\"></span>or using the equity method. Since none o<span class=\"_ _6\"></span>f the Group'<span class=\"_ _c\"></span>s associates or join<span class=\"_ _0\"></span>t ventur<span class=\"_ _0\"></span>es are list<span class=\"_ _0\"></span>ed on a stock e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change, no observable mark<span class=\"_ _0\"></span>et values ar<span class=\"_ _6\"></span>e available.Companies r<span class=\"_ _6\"></span>ec<span class=\"_ _6\"></span>ognised in acc<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>dance with the equity me<span class=\"_ _6\"></span>thodWilsg\u00e5rd Hellesund Fisk<span class=\"_ _6\"></span>eoppdre<span class=\"_ _0\"></span>tt Fisk<span class=\"_ _6\"></span>eoppdre<span class=\"_ _0\"></span>tt Norsk<span class=\"_ _6\"></span>ott NOK 1,000AS<span class=\"ls0 ws0\"> </span>AS<span class=\"ls0 ws0\"> </span>Havbruk A<span class=\"_ _0\"></span>S <span class=\"_ _87\"> </span>Others <span class=\"_ _8a\"> </span><span class=\"lsae wsb3\">TOTAL<span class=\"_ _1\"></span></span> Opening balance at 1 January 2022<span class=\"_ _279\"> </span>0<span class=\"_ _106\"> </span>0<span class=\"_ _1c\"> </span>1,094,686<span class=\"_ _a4\"> </span>79,745<span class=\"_ _d9\"> </span>1,174,428- ex<span class=\"_ _0\"></span>cess value no<span class=\"_ _6\"></span>t amortised<span class=\"_ _254\"> </span>0<span class=\"_ _106\"> </span>0<span class=\"_ _193\"> </span>0<span class=\"_ _29\"> </span>327<span class=\"_ _10\"> </span>327- goodwill<span class=\"_ _27a\"> </span>0<span class=\"_ _106\"> </span>0<span class=\"_ _e1\"> </span>0<span class=\"_ _61\"> </span>3,051<span class=\"_ _2c\"> </span>3,051Addition r<span class=\"_ _0\"></span>ecognised through business acquisition<span class=\"_ _1c0\"> </span>559,000<span class=\"_ _86\"> </span>420,000<span class=\"_ _193\"> </span>0<span class=\"_ _5d\"> </span>145,161<span class=\"_ _73\"> </span>1,124,161- addition of e<span class=\"_ _0\"></span>xcess v<span class=\"_ _6\"></span>alue not amortised<span class=\"_ _1db\"> </span>302,898<span class=\"_ _27\"> </span>220,471<span class=\"_ _e1\"> </span>0<span class=\"_ _1ff\"> </span>0<span class=\"_ _e1\"> </span>0Remeasur<span class=\"_ _0\"></span>ement of equity in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est at fair value<span class=\"_ _137\"> </span>0<span class=\"_ _106\"> </span>0<span class=\"_ _e1\"> </span>0<span class=\"_ _a4\"> </span>90,776<span class=\"_ _8a\"> </span>90,776Derec<span class=\"_ _0\"></span>ognition due to r<span class=\"_ _6\"></span>eclassification t<span class=\"_ _6\"></span>o subsidiary<span class=\"_ _6b\"> </span>0<span class=\"_ _1ce\"> </span>0<span class=\"_ _193\"> </span>0<span class=\"_ _e5\"> </span>-105,632<span class=\"_ _61\"> </span>-105,632Income fr<span class=\"_ _0\"></span>om associated c<span class=\"_ _0\"></span>ompanies<span class=\"_ _269\"> </span>13,330<span class=\"_ _25\"> </span>7,551<span class=\"_ _63\"> </span>41,492<span class=\"_ _5b\"> </span>4,058<span class=\"_ _63\"> </span>66,432Items r<span class=\"_ _0\"></span>ecognised in o<span class=\"_ _6\"></span>ther compr<span class=\"_ _0\"></span>ehensive income<span class=\"_ _27b\"> </span>0<span class=\"_ _106\"> </span>0<span class=\"_ _63\"> </span>16,811<span class=\"_ _5b\"> </span>4,632<span class=\"_ _63\"> </span>21,444Dividend receiv<span class=\"_ _0\"></span>ed<span class=\"_ _27c\"> </span>0<span class=\"_ _106\"> </span>0<span class=\"_ _e1\"> </span>0<span class=\"_ _203\"> </span>-2,865<span class=\"_ _129\"> </span>-2,865Other changes<span class=\"_ _1eb\"> </span>0<span class=\"_ _af\"> </span>5,855<span class=\"_ _193\"> </span>0<span class=\"_ _db\"> </span>-2,853<span class=\"_ _2c\"> </span>3,002Carrying amount a<span class=\"_ _6\"></span>t 31 December 2022<span class=\"_ _1fa\"> </span>572,330<span class=\"_ _10f\"> </span>433,407<span class=\"_ _87\"> </span>1,152,989<span class=\"_ _7e\"> </span>213,024<span class=\"_ _87\"> </span>2,371,747Norsk<span class=\"_ _6\"></span>ott NOK 1,000Havbruk A<span class=\"_ _0\"></span>S<span class=\"_ _1cf\"> </span>Others<span class=\"_ _64\"> </span>T<span class=\"_ _0\"></span>otalOpening balance at 1 January 2021<span class=\"_ _7a\"> </span>682,305<span class=\"_ _21\"> </span>70,260<span class=\"_ _83\"> </span>752,562 <span class=\"_ _27d\"></span>\u2013<span class=\"_ _48\"> </span>e<span class=\"_ _0\"></span>xcess v<span class=\"_ _6\"></span>alue not amortised<span class=\"_ _177\"> </span>0<span class=\"_ _35\"> </span>1,114<span class=\"_ _80\"> </span>1,114 <span class=\"_ _27d\"></span>\u2013<span class=\"_ _48\"> </span>goodwill0<span class=\"_ _35\"> </span>3,051<span class=\"_ _80\"> </span>3,051Addition r<span class=\"_ _0\"></span>ecognised through business acquisition<span class=\"_ _1e7\"> </span>0<span class=\"_ _187\"> </span>6,068<span class=\"_ _80\"> </span>6,068Capital con<span class=\"_ _0\"></span>tribution<span class=\"_ _1d8\"> </span>305,500<span class=\"_ _187\"> </span>2,250<span class=\"_ _83\"> </span>307,750Income fr<span class=\"_ _0\"></span>om associated c<span class=\"_ _0\"></span>ompanies<span class=\"_ _27e\"> </span>93,577<span class=\"_ _35\"> </span>1,302<span class=\"_ _a0\"> </span>94,879Items r<span class=\"_ _0\"></span>ecognised in o<span class=\"_ _6\"></span>ther compr<span class=\"_ _0\"></span>ehensive income  <span class=\"_ _27f\"> </span>13,304<span class=\"_ _1a\"> </span>520<span class=\"_ _a0\"> </span>13,824Dividend receiv<span class=\"_ _0\"></span>ed <span class=\"_ _280\"> </span>0<span class=\"_ _11e\"> </span>-2,177<span class=\"_ _1cf\"> </span>-2,177Other changes <span class=\"_ _1a9\"> </span>0<span class=\"_ _35\"> </span>1,522<span class=\"_ _80\"> </span>1,522Carrying amount a<span class=\"_ _6\"></span>t 31 December 2021<span class=\"_ _145\"> </span>1,094,686<span class=\"_ _76\"> </span>79,745<span class=\"_ _89\"> </span>1,174,428As described in Not<span class=\"_ _0\"></span>e 4.5, the Group acquir<span class=\"_ _6\"></span>ed 50% of the shar<span class=\"_ _0\"></span>es in the smolt facility Isthor in Iceland with e<span class=\"_ _6\"></span>ffect fr<span class=\"_ _0\"></span>om 17 August 2022. From this da<span class=\"_ _0\"></span>te, the compan<span class=\"_ _0\"></span>y is consolidat<span class=\"_ _0\"></span>ed in the Group'<span class=\"_ _0\"></span><span class=\"ws20\">s <span class=\"_ _37\"></span>finan<span class=\"ls0 ws0\">-</span></span>cial sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>ts, and r<span class=\"_ _6\"></span>ecognition acc<span class=\"_ _0\"></span>ording t<span class=\"_ _0\"></span>o equity method ended, with a <span class=\"_ _0\"></span><span class=\"ws37\">remeasur<span class=\"_ _6\"></span>ement o<span class=\"_ _6\"></span>f already held equity in<span class=\"_ _0\"></span>ter<span class=\"_ _6\"></span>est at fair v<span class=\"_ _0\"></span>alue at </span>acquisition. Furthermor<span class=\"_ _6\"></span>e, with eff<span class=\"_ _6\"></span>ect from 01.11.2022, <span class=\"ws0\">a <span class=\"_ _6\"></span><span class=\"ws64\">number of </span></span>associat<span class=\"_ _0\"></span>es were added t<span class=\"_ _6\"></span>o the Group in the acquisition and mer<span class=\"_ _0\"></span>ger of N<span class=\"_ _0\"></span>TS and NRS, of which Wilsg\u00e5r<span class=\"_ _0\"></span>d Fiskeoppdr<span class=\"_ _6\"></span>ett A<span class=\"_ _0\"></span>S and Hellesund Fisk<span class=\"_ _6\"></span>eoppdre<span class=\"_ _6\"></span>tt A<span class=\"_ _6\"></span>S are c<span class=\"_ _0\"></span>onsidered ma<span class=\"_ _6\"></span>terial associa<span class=\"_ _6\"></span>tes. Ex<span class=\"_ _0\"></span>cess value in the two ma<span class=\"_ _6\"></span>terial associa<span class=\"_ _0\"></span>tes mainly rela<span class=\"_ _0\"></span>tes to licences.With eff<span class=\"_ _0\"></span>ect from 15 December 2021 <span class=\"ws18\">a <span class=\"_ _37\"></span></span>capital con<span class=\"_ _6\"></span>tribution was carried out in Norsk<span class=\"_ _6\"></span>ott Ha<span class=\"_ _6\"></span>vbruk AS. <span class=\"ws0\">SalMar'<span class=\"_ _c\"></span>s <span class=\"_ _37\"></span><span class=\"ws65\">c<span class=\"_ _6\"></span>ontribution was NOK </span></span>305.5 million. For further de<span class=\"_ _6\"></span>tails rela<span class=\"_ _6\"></span>ted t<span class=\"_ _0\"></span>o the transaction, see inf<span class=\"_ _0\"></span>or<span class=\"ls0 ws0\">-</span>mation belo<span class=\"_ _6\"></span>w. Material associa<span class=\"_ _0\"></span>tesBased on an ov<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>all assessment, in which size and c<span class=\"_ _0\"></span>omplexity ha<span class=\"_ _6\"></span>ve been tak<span class=\"_ _6\"></span>en int<span class=\"_ _6\"></span>o accoun<span class=\"_ _0\"></span>t, Norskott Ha<span class=\"_ _6\"></span>vbruk A<span class=\"_ _6\"></span>S, Wilsg\u00e5r<span class=\"_ _6\"></span>d Fisk<span class=\"_ _6\"></span>eoppdre<span class=\"_ _6\"></span>tt A<span class=\"_ _6\"></span>S and Hellesund Fiskeoppdr<span class=\"_ _0\"></span>ett A<span class=\"_ _6\"></span>S are c<span class=\"_ _0\"></span>onsidered t<span class=\"_ _6\"></span>o be mat<span class=\"_ _6\"></span>erial associat<span class=\"_ _0\"></span>es and joint ven<span class=\"_ _6\"></span>tur<span class=\"_ _6\"></span>es. Further details r<span class=\"_ _0\"></span>elating to these<span class=\"_ _6\"></span> mat<span class=\"_ _6\"></span>erial assets ar<span class=\"_ _0\"></span>e present<span class=\"_ _0\"></span>ed below.Wilsg\u00e5r<span class=\"_ _6\"></span>d Fisk<span class=\"_ _6\"></span>eoppdre<span class=\"_ _0\"></span>tt ASL<span class=\"_ _6\"></span>ocat<span class=\"_ _6\"></span>ed in Senja, Wilsg\u00e5r<span class=\"_ _0\"></span>d Fiskeoppdr<span class=\"_ _6\"></span>ett A<span class=\"_ _0\"></span>S is <span class=\"ws1f\">a </span>fish<span class=\"_ _6\"></span>farming c<span class=\"_ _6\"></span>ompany with 6 or<span class=\"_ _6\"></span>dinary licences. From 01.11.2022 <span class=\"ws0\">SalMar</span> A<span class=\"_ _0\"></span>SA o<span class=\"_ _6\"></span>wns 37.5% of the shar<span class=\"_ _0\"></span>es in the company f<span class=\"_ _0\"></span>ollowing the merger with NRS A<span class=\"_ _0\"></span>SA.Hellesund Fisk<span class=\"_ _6\"></span>eoppdre<span class=\"_ _6\"></span>tt A<span class=\"_ _6\"></span>SWith eff<span class=\"_ _0\"></span>ect from 01.11.2022 <span class=\"ws1f\">SalMar</span> A<span class=\"_ _6\"></span>SA also has <span class=\"ws1f\">a <span class=\"_ _0\"></span><span class=\"ws26\">ownership share </span></span>of 33.50% in Hellesund Fisk<span class=\"_ _0\"></span>eoppdrett A<span class=\"_ _0\"></span>S following the NRS mer<span class=\"_ _0\"></span>ger. The c<span class=\"_ _6\"></span>ompany has one licence in Lillesand k<span class=\"_ _6\"></span>ommune in the southern part of Norwa<span class=\"_ _6\"></span>y. In addition it owns 75% o<span class=\"_ _6\"></span>f the shar<span class=\"_ _6\"></span>es in K<span class=\"_ _6\"></span>orshavn Havbruk A<span class=\"_ _0\"></span>S, <span class=\"ws0\">a </span>fishfarming compan<span class=\"_ _0\"></span>y with one licence in Lyngdal, and 100% of the shar<span class=\"_ _0\"></span>es of S\u00f8rves<span class=\"_ _6\"></span>t Laks AS, with one licence in Lillesand.Norsk<span class=\"_ _6\"></span>ott Havbruk A<span class=\"_ _0\"></span>SL<span class=\"_ _6\"></span>ocat<span class=\"_ _6\"></span>ed in Ber<span class=\"_ _6\"></span>gen, Norsko<span class=\"_ _0\"></span>tt Havbruk AS is <span class=\"ws0\">a <span class=\"_ _1\"></span></span>holding c<span class=\"_ _6\"></span>ompany tha<span class=\"_ _6\"></span>t owns <span class=\"_ _1\"></span><span class=\"ws24\">100 % of Sc<span class=\"_ _6\"></span>ottish Sea Farms Lt<span class=\"_ _6\"></span>d, which has oper<span class=\"_ _6\"></span>ations in </span>mainland Sc<span class=\"_ _6\"></span>otland and She<span class=\"_ _6\"></span>tland. The follo<span class=\"_ _6\"></span>wing table shows a summary o<span class=\"_ _6\"></span>f financial inf<span class=\"_ _0\"></span>ormation rela<span class=\"_ _6\"></span>ting to ma<span class=\"_ _0\"></span>terial associat<span class=\"_ _6\"></span>es, based on 100% figur<span class=\"_ _6\"></span>es:Wilsg\u00e5rd Fisk<span class=\"_ _0\"></span>eoppdre<span class=\"_ _6\"></span>tt AS<span class=\"_ _e7\"> </span>Hellesund Fisk<span class=\"_ _6\"></span>eoppdre<span class=\"_ _0\"></span>tt ASNOK 1,000<span class=\"_ _1f5\"> </span>01.11.2022-31.12.2022<span class=\"_ _fe\"> </span>01.11.2022-31.12.2022Opera<span class=\"_ _0\"></span>ting rev<span class=\"_ _6\"></span>enues<span class=\"_ _281\"> </span>159,674<span class=\"_ _11\"> </span>64,493Opera<span class=\"_ _0\"></span>ting expenses<span class=\"_ _282\"> </span>88,207<span class=\"_ _11\"> </span>29,068Fair value adjus<span class=\"_ _6\"></span>tments<span class=\"_ _1d7\"> </span>-29,594<span class=\"_ _26c\"> </span>-912Net pr<span class=\"_ _0\"></span>ofit/loss<span class=\"_ _283\"> </span> 36,831 <span class=\"_ _194\"> </span> 83,430 Non-curren<span class=\"_ _0\"></span>t assets<span class=\"_ _284\"> </span>391,583<span class=\"_ _11\"> </span>77,872Curren<span class=\"_ _0\"></span>t assets<span class=\"_ _285\"> </span>679,020<span class=\"_ _260\"> </span>660,405Non-curren<span class=\"_ _0\"></span>t liabilities<span class=\"_ _286\"> </span>224,556<span class=\"_ _11\"> </span>50,770Curren<span class=\"_ _0\"></span>t liabilities<span class=\"_ _287\"> </span>173,446<span class=\"_ _11\"> </span>40,806Equity<span class=\"_ _270\"> </span>672,601<span class=\"_ _52\"> </span>615,305The Group'<span class=\"_ _c\"></span>s share of equity<span class=\"_ _288\"> </span>252,225<span class=\"_ _260\"> </span>205,942Ex<span class=\"_ _6\"></span>cess value<span class=\"_ _169\"> </span>302,898<span class=\"_ _dc\"> </span>220,471Carrying amount a<span class=\"_ _6\"></span>t 31 December 2022<span class=\"_ _f6\"> </span>572,330<span class=\"_ _1b9\"> </span>433,407The follo<span class=\"_ _6\"></span>wing table shows a summary o<span class=\"_ _6\"></span>f financial inf<span class=\"_ _0\"></span>ormation rela<span class=\"_ _6\"></span>ting to ma<span class=\"_ _0\"></span>terial joint v<span class=\"_ _6\"></span>entur<span class=\"_ _0\"></span>es, based on 100% figures:Norsk<span class=\"_ _6\"></span>ott Ha<span class=\"_ _0\"></span>vbruk ASNOK 1,000<span class=\"_ _270\"> </span>2022<span class=\"_ _223\"> </span>2021Opera<span class=\"_ _0\"></span>ting rev<span class=\"_ _6\"></span>enues<span class=\"_ _289\"> </span>3,187,853<span class=\"_ _1c0\"> </span>2,306,955Opera<span class=\"_ _0\"></span>ting expenses<span class=\"_ _28a\"> </span>2,914,267<span class=\"_ _1c0\"> </span>2,062,654Fair value adjus<span class=\"_ _6\"></span>tments<span class=\"_ _20b\"> </span>-28,582<span class=\"_ _260\"> </span>15,443Net pr<span class=\"_ _0\"></span>ofit/loss<span class=\"_ _242\"> </span>82,984<span class=\"_ _170\"> </span>187,154Non-curren<span class=\"_ _0\"></span>t assets<span class=\"_ _28b\"> </span>3,403,086<span class=\"_ _1c0\"> </span>3,275,822Curren<span class=\"_ _0\"></span>t assets<span class=\"_ _28c\"> </span>1,904,111<span class=\"_ _1c0\"> </span>2,127,087Non-curren<span class=\"_ _0\"></span>t liabilities<span class=\"_ _28d\"> </span>2,080,868<span class=\"_ _1c0\"> </span>2,414,833Curren<span class=\"_ _0\"></span>t liabilities<span class=\"_ _28e\"> </span>920,249<span class=\"_ _2e\"> </span>798,309Equity<span class=\"_ _28f\"> </span>2,306,080<span class=\"_ _5\"> </span>2,189,767The Group'<span class=\"_ _c\"></span>s share of equity<span class=\"_ _3\"> </span>1,153,040<span class=\"_ _1c0\"> </span>1,094,884Carrying amount a<span class=\"_ _6\"></span>t 31 December<span class=\"_ _250\"> </span>1,152,989<span class=\"_ _5\"> </span>1,094,686",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-110-3": {
   "value": "NOTE 3.5 <span class=\"_ _224\"> </span> <span class=\"_\"> </span><span class=\"fsa fc4 ls0\">Inv<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>stments in associated companie<span class=\"_ _1\"></span>s and joint v<span class=\"_ _0\"></span>entures</span>Acc<span class=\"_ _0\"></span>ounting policiesJoint v<span class=\"_ _6\"></span>entur<span class=\"_ _0\"></span>es are en<span class=\"_ _6\"></span>tities where the gr<span class=\"_ _0\"></span>oup has joint con<span class=\"_ _0\"></span>trol and the parties in the joint arr<span class=\"_ _0\"></span>angement hav<span class=\"_ _6\"></span>e right t<span class=\"_ _6\"></span>o the net asse<span class=\"_ _6\"></span>ts of the arr<span class=\"_ _0\"></span>angement. Associat<span class=\"_ _0\"></span>es are all entities, e<span class=\"_ _0\"></span>xcep<span class=\"_ _6\"></span>t joint v<span class=\"_ _6\"></span>entur<span class=\"_ _0\"></span>es, over which the group has significan<span class=\"_ _0\"></span>t influence but not c<span class=\"_ _0\"></span>ontrol. This is gener<span class=\"_ _0\"></span>ally the case where the gr<span class=\"_ _6\"></span>oup holds betw<span class=\"_ _6\"></span>een 20% and 50% of the v<span class=\"_ _6\"></span>oting righ<span class=\"_ _6\"></span>ts. Inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>ts in associat<span class=\"_ _0\"></span>es and joint ven<span class=\"_ _6\"></span>tures ar<span class=\"_ _0\"></span>e acc<span class=\"_ _6\"></span>ount<span class=\"_ _6\"></span>ed for using the equity me<span class=\"_ _6\"></span>thod of acc<span class=\"_ _0\"></span>ounting , aft<span class=\"_ _0\"></span>er initially being rec<span class=\"_ _6\"></span>ognised at c<span class=\"_ _6\"></span>ost.Under the equity method o<span class=\"_ _6\"></span>f acc<span class=\"_ _6\"></span>ounting, the in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tments ar<span class=\"_ _0\"></span>e initially rec<span class=\"_ _6\"></span>ognised at c<span class=\"_ _0\"></span>ost and adjusted ther<span class=\"_ _6\"></span>eaft<span class=\"_ _6\"></span>er to r<span class=\"_ _0\"></span>ecognise the gr<span class=\"_ _6\"></span>oup\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"_ _37\"></span><span class=\"ws65\">share o<span class=\"_ _6\"></span>f the post-acquisition pr<span class=\"_ _0\"></span>ofits or losses of the in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tee in </span></span>pro<span class=\"_ _0\"></span>fit or loss, and the group\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span><span class=\"wsf9\">share of mo<span class=\"_ _6\"></span>vemen<span class=\"_ _0\"></span>ts in other compr<span class=\"_ _0\"></span>ehensive inc<span class=\"_ _6\"></span>ome of the in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tee in </span></span>other c<span class=\"_ _0\"></span>omprehensiv<span class=\"_ _6\"></span>e income. Dividends r<span class=\"_ _0\"></span>eceived or r<span class=\"_ _6\"></span>eceivable fr<span class=\"_ _6\"></span>om associat<span class=\"_ _0\"></span>es and joint ven<span class=\"_ _6\"></span>tures ar<span class=\"_ _0\"></span>e r<span class=\"_ _6\"></span>ecognised as a r<span class=\"_ _0\"></span>eduction in the carrying amount of the in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tment.Wher<span class=\"_ _6\"></span>e the group\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws27\">share o<span class=\"_ _6\"></span>f losses in an equity-acc<span class=\"_ _6\"></span>ount<span class=\"_ _6\"></span>ed inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>t equals or ex<span class=\"_ _0\"></span>ceeds its int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est in </span></span>the entity<span class=\"_ _6\"></span>, including any o<span class=\"_ _0\"></span>ther unsecured long-term r<span class=\"_ _0\"></span>eceivables, the gr<span class=\"_ _6\"></span>oup does not r<span class=\"_ _0\"></span>ecognise further losses, unless it has incurr<span class=\"_ _6\"></span>ed obligations or made pa<span class=\"_ _6\"></span>yments on behalf o<span class=\"_ _6\"></span>f the other en<span class=\"_ _6\"></span>tity.The carrying amount o<span class=\"_ _6\"></span>f equity-acc<span class=\"_ _6\"></span>ount<span class=\"_ _6\"></span>ed inv<span class=\"_ _0\"></span>estments is t<span class=\"_ _6\"></span>est<span class=\"_ _6\"></span>ed for impairmen<span class=\"_ _6\"></span>t in acc<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>dance with principles described in Not<span class=\"_ _0\"></span>e 3.2.Inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>ts in joint v<span class=\"_ _6\"></span>entur<span class=\"_ _0\"></span>es and associated c<span class=\"_ _0\"></span>ompanies at 31 December 2022: <span class=\"ff3\"> </span>Ownership Ownership Compan<span class=\"_ _6\"></span>y<span class=\"_ _153\"> </span>Head office<span class=\"_ _d8\"> </span>Sector01.0131.12Norsko<span class=\"_ _0\"></span>tt Havbruk AS<span class=\"_ _10c\"> </span>Bergen<span class=\"_ _18f\"> </span>Fish farming<span class=\"_ _18\"> </span>50.00%<span class=\"_ _73\"> </span>50.00%SalMar Genetics A<span class=\"_ _0\"></span>S<span class=\"_ _54\"> </span>Rauma<span class=\"_ _1b5\"> </span>Gene<span class=\"_ _6\"></span>tics<span class=\"_ _18\"> </span>50.00%<span class=\"_ _6d\"> </span>50.00%Kirkenes Pr<span class=\"_ _0\"></span>ocessing AS<span class=\"_ _34\"> </span>Kirkenes<span class=\"_ _9\"> </span>Harv<span class=\"_ _6\"></span>esting<span class=\"_ _192\"> </span>50.00%<span class=\"_ _73\"> </span>50.00%Romsdal Pr<span class=\"_ _6\"></span>ocessing A<span class=\"_ _6\"></span>S<span class=\"_ _7d\"> </span>Molde<span class=\"_ _b4\"> </span>Harvesting &amp; pr<span class=\"_ _0\"></span>ocessing<span class=\"_ _10f\"> </span>44.45%<span class=\"_ _6d\"> </span>44.45%Y<span class=\"_ _0\"></span>u Fish Ltd<span class=\"_ _104\"> </span>Singapore<span class=\"_ _32\"> </span>Sales<span class=\"_ _192\"> </span>45.30%<span class=\"_ _73\"> </span>45.30%Wilsg\u00e5r<span class=\"_ _6\"></span>d Fiskeoppdr<span class=\"_ _0\"></span>ett A<span class=\"_ _6\"></span>S<span class=\"_ _129\"> </span>T<span class=\"_ _0\"></span>orsken<span class=\"_ _18f\"> </span>Fish farming<span class=\"_ _ba\"> </span>0.00%<span class=\"_ _a4\"> </span>37.50%Hellesund Fiskeoppdr<span class=\"_ _0\"></span>ett A<span class=\"_ _6\"></span>S<span class=\"_ _11e\"> </span><span class=\"ls5 ws5\">H\u00f8v\u00e5<span class=\"_ _1\"></span>g<span class=\"_ _278\"> </span></span>Fish farming<span class=\"_ _ba\"> </span>0.00%<span class=\"_ _6d\"> </span>33.47%Nor<span class=\"_ _6\"></span>dnorsk Smolt A<span class=\"_ _6\"></span>S<span class=\"_ _98\"> </span>Has<span class=\"_ _6\"></span>vik<span class=\"_ _18f\"> </span>Fish farming<span class=\"_ _ba\"> </span>0.00%<span class=\"_ _6d\"> </span>50.00%Sikkerhe<span class=\"_ _0\"></span>tssenter<span class=\"_ _0\"></span>et R\u00f8rvik A<span class=\"_ _6\"></span>S<span class=\"_ _76\"> </span>R<span class=\"_ _6\"></span>\u00f8rvik<span class=\"_ _15b\"> </span>Education<span class=\"_ _ba\"> </span>0.00%<span class=\"_ _6d\"> </span>21.26%Flatanger Se<span class=\"_ _6\"></span>tte<span class=\"_ _6\"></span>fisk A<span class=\"_ _6\"></span>S<span class=\"_ _100\"> </span>Flatanger<span class=\"_ _bc\"> </span>Smolt production<span class=\"_ _67\"> </span>0.00%<span class=\"_ _73\"> </span>41.00%Oppdre<span class=\"_ _0\"></span>tternes Milj\u00f8service AS<span class=\"_ _27\"> </span>R\u00f8rvik<span class=\"_ _72\"> </span>A<span class=\"_ _0\"></span>quaculture services<span class=\"_ _ba\"> </span>0.00%<span class=\"_ _6d\"> </span>25.00%Skamik A<span class=\"_ _6\"></span>S<span class=\"_ _17a\"> </span>Ott<span class=\"_ _6\"></span>ers\u00f8y<span class=\"_ _5d\"> </span>Aquaculture services<span class=\"_ _67\"> </span>0.00%<span class=\"_ _73\"> </span>24.88%All associat<span class=\"_ _0\"></span>es and joint ven<span class=\"_ _6\"></span>tures ar<span class=\"_ _0\"></span>e accoun<span class=\"_ _6\"></span>ted f<span class=\"_ _6\"></span>or using the equity method. Since none o<span class=\"_ _6\"></span>f the Group'<span class=\"_ _c\"></span>s associates or join<span class=\"_ _0\"></span>t ventur<span class=\"_ _0\"></span>es are list<span class=\"_ _0\"></span>ed on a stock e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change, no observable mark<span class=\"_ _0\"></span>et values ar<span class=\"_ _6\"></span>e available.Companies r<span class=\"_ _6\"></span>ec<span class=\"_ _6\"></span>ognised in acc<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>dance with the equity me<span class=\"_ _6\"></span>thodWilsg\u00e5rd Hellesund Fisk<span class=\"_ _6\"></span>eoppdre<span class=\"_ _0\"></span>tt Fisk<span class=\"_ _6\"></span>eoppdre<span class=\"_ _0\"></span>tt Norsk<span class=\"_ _6\"></span>ott NOK 1,000AS<span class=\"ls0 ws0\"> </span>AS<span class=\"ls0 ws0\"> </span>Havbruk A<span class=\"_ _0\"></span>S <span class=\"_ _87\"> </span>Others <span class=\"_ _8a\"> </span><span class=\"lsae wsb3\">TOTAL<span class=\"_ _1\"></span></span> Opening balance at 1 January 2022<span class=\"_ _279\"> </span>0<span class=\"_ _106\"> </span>0<span class=\"_ _1c\"> </span>1,094,686<span class=\"_ _a4\"> </span>79,745<span class=\"_ _d9\"> </span>1,174,428- ex<span class=\"_ _0\"></span>cess value no<span class=\"_ _6\"></span>t amortised<span class=\"_ _254\"> </span>0<span class=\"_ _106\"> </span>0<span class=\"_ _193\"> </span>0<span class=\"_ _29\"> </span>327<span class=\"_ _10\"> </span>327- goodwill<span class=\"_ _27a\"> </span>0<span class=\"_ _106\"> </span>0<span class=\"_ _e1\"> </span>0<span class=\"_ _61\"> </span>3,051<span class=\"_ _2c\"> </span>3,051Addition r<span class=\"_ _0\"></span>ecognised through business acquisition<span class=\"_ _1c0\"> </span>559,000<span class=\"_ _86\"> </span>420,000<span class=\"_ _193\"> </span>0<span class=\"_ _5d\"> </span>145,161<span class=\"_ _73\"> </span>1,124,161- addition of e<span class=\"_ _0\"></span>xcess v<span class=\"_ _6\"></span>alue not amortised<span class=\"_ _1db\"> </span>302,898<span class=\"_ _27\"> </span>220,471<span class=\"_ _e1\"> </span>0<span class=\"_ _1ff\"> </span>0<span class=\"_ _e1\"> </span>0Remeasur<span class=\"_ _0\"></span>ement of equity in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est at fair value<span class=\"_ _137\"> </span>0<span class=\"_ _106\"> </span>0<span class=\"_ _e1\"> </span>0<span class=\"_ _a4\"> </span>90,776<span class=\"_ _8a\"> </span>90,776Derec<span class=\"_ _0\"></span>ognition due to r<span class=\"_ _6\"></span>eclassification t<span class=\"_ _6\"></span>o subsidiary<span class=\"_ _6b\"> </span>0<span class=\"_ _1ce\"> </span>0<span class=\"_ _193\"> </span>0<span class=\"_ _e5\"> </span>-105,632<span class=\"_ _61\"> </span>-105,632Income fr<span class=\"_ _0\"></span>om associated c<span class=\"_ _0\"></span>ompanies<span class=\"_ _269\"> </span>13,330<span class=\"_ _25\"> </span>7,551<span class=\"_ _63\"> </span>41,492<span class=\"_ _5b\"> </span>4,058<span class=\"_ _63\"> </span>66,432Items r<span class=\"_ _0\"></span>ecognised in o<span class=\"_ _6\"></span>ther compr<span class=\"_ _0\"></span>ehensive income<span class=\"_ _27b\"> </span>0<span class=\"_ _106\"> </span>0<span class=\"_ _63\"> </span>16,811<span class=\"_ _5b\"> </span>4,632<span class=\"_ _63\"> </span>21,444Dividend receiv<span class=\"_ _0\"></span>ed<span class=\"_ _27c\"> </span>0<span class=\"_ _106\"> </span>0<span class=\"_ _e1\"> </span>0<span class=\"_ _203\"> </span>-2,865<span class=\"_ _129\"> </span>-2,865Other changes<span class=\"_ _1eb\"> </span>0<span class=\"_ _af\"> </span>5,855<span class=\"_ _193\"> </span>0<span class=\"_ _db\"> </span>-2,853<span class=\"_ _2c\"> </span>3,002Carrying amount a<span class=\"_ _6\"></span>t 31 December 2022<span class=\"_ _1fa\"> </span>572,330<span class=\"_ _10f\"> </span>433,407<span class=\"_ _87\"> </span>1,152,989<span class=\"_ _7e\"> </span>213,024<span class=\"_ _87\"> </span>2,371,747Norsk<span class=\"_ _6\"></span>ott NOK 1,000Havbruk A<span class=\"_ _0\"></span>S<span class=\"_ _1cf\"> </span>Others<span class=\"_ _64\"> </span>T<span class=\"_ _0\"></span>otalOpening balance at 1 January 2021<span class=\"_ _7a\"> </span>682,305<span class=\"_ _21\"> </span>70,260<span class=\"_ _83\"> </span>752,562 <span class=\"_ _27d\"></span>\u2013<span class=\"_ _48\"> </span>e<span class=\"_ _0\"></span>xcess v<span class=\"_ _6\"></span>alue not amortised<span class=\"_ _177\"> </span>0<span class=\"_ _35\"> </span>1,114<span class=\"_ _80\"> </span>1,114 <span class=\"_ _27d\"></span>\u2013<span class=\"_ _48\"> </span>goodwill0<span class=\"_ _35\"> </span>3,051<span class=\"_ _80\"> </span>3,051Addition r<span class=\"_ _0\"></span>ecognised through business acquisition<span class=\"_ _1e7\"> </span>0<span class=\"_ _187\"> </span>6,068<span class=\"_ _80\"> </span>6,068Capital con<span class=\"_ _0\"></span>tribution<span class=\"_ _1d8\"> </span>305,500<span class=\"_ _187\"> </span>2,250<span class=\"_ _83\"> </span>307,750Income fr<span class=\"_ _0\"></span>om associated c<span class=\"_ _0\"></span>ompanies<span class=\"_ _27e\"> </span>93,577<span class=\"_ _35\"> </span>1,302<span class=\"_ _a0\"> </span>94,879Items r<span class=\"_ _0\"></span>ecognised in o<span class=\"_ _6\"></span>ther compr<span class=\"_ _0\"></span>ehensive income  <span class=\"_ _27f\"> </span>13,304<span class=\"_ _1a\"> </span>520<span class=\"_ _a0\"> </span>13,824Dividend receiv<span class=\"_ _0\"></span>ed <span class=\"_ _280\"> </span>0<span class=\"_ _11e\"> </span>-2,177<span class=\"_ _1cf\"> </span>-2,177Other changes <span class=\"_ _1a9\"> </span>0<span class=\"_ _35\"> </span>1,522<span class=\"_ _80\"> </span>1,522Carrying amount a<span class=\"_ _6\"></span>t 31 December 2021<span class=\"_ _145\"> </span>1,094,686<span class=\"_ _76\"> </span>79,745<span class=\"_ _89\"> </span>1,174,428As described in Not<span class=\"_ _0\"></span>e 4.5, the Group acquir<span class=\"_ _6\"></span>ed 50% of the shar<span class=\"_ _0\"></span>es in the smolt facility Isthor in Iceland with e<span class=\"_ _6\"></span>ffect fr<span class=\"_ _0\"></span>om 17 August 2022. From this da<span class=\"_ _0\"></span>te, the compan<span class=\"_ _0\"></span>y is consolidat<span class=\"_ _0\"></span>ed in the Group'<span class=\"_ _0\"></span><span class=\"ws20\">s <span class=\"_ _37\"></span>finan<span class=\"ls0 ws0\">-</span></span>cial sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>ts, and r<span class=\"_ _6\"></span>ecognition acc<span class=\"_ _0\"></span>ording t<span class=\"_ _0\"></span>o equity method ended, with a <span class=\"_ _0\"></span><span class=\"ws37\">remeasur<span class=\"_ _6\"></span>ement o<span class=\"_ _6\"></span>f already held equity in<span class=\"_ _0\"></span>ter<span class=\"_ _6\"></span>est at fair v<span class=\"_ _0\"></span>alue at </span>acquisition. Furthermor<span class=\"_ _6\"></span>e, with eff<span class=\"_ _6\"></span>ect from 01.11.2022, <span class=\"ws0\">a <span class=\"_ _6\"></span><span class=\"ws64\">number of </span></span>associat<span class=\"_ _0\"></span>es were added t<span class=\"_ _6\"></span>o the Group in the acquisition and mer<span class=\"_ _0\"></span>ger of N<span class=\"_ _0\"></span>TS and NRS, of which Wilsg\u00e5r<span class=\"_ _0\"></span>d Fiskeoppdr<span class=\"_ _6\"></span>ett A<span class=\"_ _0\"></span>S and Hellesund Fisk<span class=\"_ _6\"></span>eoppdre<span class=\"_ _6\"></span>tt A<span class=\"_ _6\"></span>S are c<span class=\"_ _0\"></span>onsidered ma<span class=\"_ _6\"></span>terial associa<span class=\"_ _6\"></span>tes. Ex<span class=\"_ _0\"></span>cess value in the two ma<span class=\"_ _6\"></span>terial associa<span class=\"_ _0\"></span>tes mainly rela<span class=\"_ _0\"></span>tes to licences.With eff<span class=\"_ _0\"></span>ect from 15 December 2021 <span class=\"ws18\">a <span class=\"_ _37\"></span></span>capital con<span class=\"_ _6\"></span>tribution was carried out in Norsk<span class=\"_ _6\"></span>ott Ha<span class=\"_ _6\"></span>vbruk AS. <span class=\"ws0\">SalMar'<span class=\"_ _c\"></span>s <span class=\"_ _37\"></span><span class=\"ws65\">c<span class=\"_ _6\"></span>ontribution was NOK </span></span>305.5 million. For further de<span class=\"_ _6\"></span>tails rela<span class=\"_ _6\"></span>ted t<span class=\"_ _0\"></span>o the transaction, see inf<span class=\"_ _0\"></span>or<span class=\"ls0 ws0\">-</span>mation belo<span class=\"_ _6\"></span>w. Material associa<span class=\"_ _0\"></span>tesBased on an ov<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>all assessment, in which size and c<span class=\"_ _0\"></span>omplexity ha<span class=\"_ _6\"></span>ve been tak<span class=\"_ _6\"></span>en int<span class=\"_ _6\"></span>o accoun<span class=\"_ _0\"></span>t, Norskott Ha<span class=\"_ _6\"></span>vbruk A<span class=\"_ _6\"></span>S, Wilsg\u00e5r<span class=\"_ _6\"></span>d Fisk<span class=\"_ _6\"></span>eoppdre<span class=\"_ _6\"></span>tt A<span class=\"_ _6\"></span>S and Hellesund Fiskeoppdr<span class=\"_ _0\"></span>ett A<span class=\"_ _6\"></span>S are c<span class=\"_ _0\"></span>onsidered t<span class=\"_ _6\"></span>o be mat<span class=\"_ _6\"></span>erial associat<span class=\"_ _0\"></span>es and joint ven<span class=\"_ _6\"></span>tur<span class=\"_ _6\"></span>es. Further details r<span class=\"_ _0\"></span>elating to these<span class=\"_ _6\"></span> mat<span class=\"_ _6\"></span>erial assets ar<span class=\"_ _0\"></span>e present<span class=\"_ _0\"></span>ed below.Wilsg\u00e5r<span class=\"_ _6\"></span>d Fisk<span class=\"_ _6\"></span>eoppdre<span class=\"_ _0\"></span>tt ASL<span class=\"_ _6\"></span>ocat<span class=\"_ _6\"></span>ed in Senja, Wilsg\u00e5r<span class=\"_ _0\"></span>d Fiskeoppdr<span class=\"_ _6\"></span>ett A<span class=\"_ _0\"></span>S is <span class=\"ws1f\">a </span>fish<span class=\"_ _6\"></span>farming c<span class=\"_ _6\"></span>ompany with 6 or<span class=\"_ _6\"></span>dinary licences. From 01.11.2022 <span class=\"ws0\">SalMar</span> A<span class=\"_ _0\"></span>SA o<span class=\"_ _6\"></span>wns 37.5% of the shar<span class=\"_ _0\"></span>es in the company f<span class=\"_ _0\"></span>ollowing the merger with NRS A<span class=\"_ _0\"></span>SA.Hellesund Fisk<span class=\"_ _6\"></span>eoppdre<span class=\"_ _6\"></span>tt A<span class=\"_ _6\"></span>SWith eff<span class=\"_ _0\"></span>ect from 01.11.2022 <span class=\"ws1f\">SalMar</span> A<span class=\"_ _6\"></span>SA also has <span class=\"ws1f\">a <span class=\"_ _0\"></span><span class=\"ws26\">ownership share </span></span>of 33.50% in Hellesund Fisk<span class=\"_ _0\"></span>eoppdrett A<span class=\"_ _0\"></span>S following the NRS mer<span class=\"_ _0\"></span>ger. The c<span class=\"_ _6\"></span>ompany has one licence in Lillesand k<span class=\"_ _6\"></span>ommune in the southern part of Norwa<span class=\"_ _6\"></span>y. In addition it owns 75% o<span class=\"_ _6\"></span>f the shar<span class=\"_ _6\"></span>es in K<span class=\"_ _6\"></span>orshavn Havbruk A<span class=\"_ _0\"></span>S, <span class=\"ws0\">a </span>fishfarming compan<span class=\"_ _0\"></span>y with one licence in Lyngdal, and 100% of the shar<span class=\"_ _0\"></span>es of S\u00f8rves<span class=\"_ _6\"></span>t Laks AS, with one licence in Lillesand.Norsk<span class=\"_ _6\"></span>ott Havbruk A<span class=\"_ _0\"></span>SL<span class=\"_ _6\"></span>ocat<span class=\"_ _6\"></span>ed in Ber<span class=\"_ _6\"></span>gen, Norsko<span class=\"_ _0\"></span>tt Havbruk AS is <span class=\"ws0\">a <span class=\"_ _1\"></span></span>holding c<span class=\"_ _6\"></span>ompany tha<span class=\"_ _6\"></span>t owns <span class=\"_ _1\"></span><span class=\"ws24\">100 % of Sc<span class=\"_ _6\"></span>ottish Sea Farms Lt<span class=\"_ _6\"></span>d, which has oper<span class=\"_ _6\"></span>ations in </span>mainland Sc<span class=\"_ _6\"></span>otland and She<span class=\"_ _6\"></span>tland. The follo<span class=\"_ _6\"></span>wing table shows a summary o<span class=\"_ _6\"></span>f financial inf<span class=\"_ _0\"></span>ormation rela<span class=\"_ _6\"></span>ting to ma<span class=\"_ _0\"></span>terial associat<span class=\"_ _6\"></span>es, based on 100% figur<span class=\"_ _6\"></span>es:Wilsg\u00e5rd Fisk<span class=\"_ _0\"></span>eoppdre<span class=\"_ _6\"></span>tt AS<span class=\"_ _e7\"> </span>Hellesund Fisk<span class=\"_ _6\"></span>eoppdre<span class=\"_ _0\"></span>tt ASNOK 1,000<span class=\"_ _1f5\"> </span>01.11.2022-31.12.2022<span class=\"_ _fe\"> </span>01.11.2022-31.12.2022Opera<span class=\"_ _0\"></span>ting rev<span class=\"_ _6\"></span>enues<span class=\"_ _281\"> </span>159,674<span class=\"_ _11\"> </span>64,493Opera<span class=\"_ _0\"></span>ting expenses<span class=\"_ _282\"> </span>88,207<span class=\"_ _11\"> </span>29,068Fair value adjus<span class=\"_ _6\"></span>tments<span class=\"_ _1d7\"> </span>-29,594<span class=\"_ _26c\"> </span>-912Net pr<span class=\"_ _0\"></span>ofit/loss<span class=\"_ _283\"> </span> 36,831 <span class=\"_ _194\"> </span> 83,430 Non-curren<span class=\"_ _0\"></span>t assets<span class=\"_ _284\"> </span>391,583<span class=\"_ _11\"> </span>77,872Curren<span class=\"_ _0\"></span>t assets<span class=\"_ _285\"> </span>679,020<span class=\"_ _260\"> </span>660,405Non-curren<span class=\"_ _0\"></span>t liabilities<span class=\"_ _286\"> </span>224,556<span class=\"_ _11\"> </span>50,770Curren<span class=\"_ _0\"></span>t liabilities<span class=\"_ _287\"> </span>173,446<span class=\"_ _11\"> </span>40,806Equity<span class=\"_ _270\"> </span>672,601<span class=\"_ _52\"> </span>615,305The Group'<span class=\"_ _c\"></span>s share of equity<span class=\"_ _288\"> </span>252,225<span class=\"_ _260\"> </span>205,942Ex<span class=\"_ _6\"></span>cess value<span class=\"_ _169\"> </span>302,898<span class=\"_ _dc\"> </span>220,471Carrying amount a<span class=\"_ _6\"></span>t 31 December 2022<span class=\"_ _f6\"> </span>572,330<span class=\"_ _1b9\"> </span>433,407The follo<span class=\"_ _6\"></span>wing table shows a summary o<span class=\"_ _6\"></span>f financial inf<span class=\"_ _0\"></span>ormation rela<span class=\"_ _6\"></span>ting to ma<span class=\"_ _0\"></span>terial joint v<span class=\"_ _6\"></span>entur<span class=\"_ _0\"></span>es, based on 100% figures:Norsk<span class=\"_ _6\"></span>ott Ha<span class=\"_ _0\"></span>vbruk ASNOK 1,000<span class=\"_ _270\"> </span>2022<span class=\"_ _223\"> </span>2021Opera<span class=\"_ _0\"></span>ting rev<span class=\"_ _6\"></span>enues<span class=\"_ _289\"> </span>3,187,853<span class=\"_ _1c0\"> </span>2,306,955Opera<span class=\"_ _0\"></span>ting expenses<span class=\"_ _28a\"> </span>2,914,267<span class=\"_ _1c0\"> </span>2,062,654Fair value adjus<span class=\"_ _6\"></span>tments<span class=\"_ _20b\"> </span>-28,582<span class=\"_ _260\"> </span>15,443Net pr<span class=\"_ _0\"></span>ofit/loss<span class=\"_ _242\"> </span>82,984<span class=\"_ _170\"> </span>187,154Non-curren<span class=\"_ _0\"></span>t assets<span class=\"_ _28b\"> </span>3,403,086<span class=\"_ _1c0\"> </span>3,275,822Curren<span class=\"_ _0\"></span>t assets<span class=\"_ _28c\"> </span>1,904,111<span class=\"_ _1c0\"> </span>2,127,087Non-curren<span class=\"_ _0\"></span>t liabilities<span class=\"_ _28d\"> </span>2,080,868<span class=\"_ _1c0\"> </span>2,414,833Curren<span class=\"_ _0\"></span>t liabilities<span class=\"_ _28e\"> </span>920,249<span class=\"_ _2e\"> </span>798,309Equity<span class=\"_ _28f\"> </span>2,306,080<span class=\"_ _5\"> </span>2,189,767The Group'<span class=\"_ _c\"></span>s share of equity<span class=\"_ _3\"> </span>1,153,040<span class=\"_ _1c0\"> </span>1,094,884Carrying amount a<span class=\"_ _6\"></span>t 31 December<span class=\"_ _250\"> </span>1,152,989<span class=\"_ _5\"> </span>1,094,686",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-110-4": {
   "value": "NOTE 3.5 <span class=\"_ _224\"> </span> <span class=\"_\"> </span><span class=\"fsa fc4 ls0\">Inv<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>stments in associated companie<span class=\"_ _1\"></span>s and joint v<span class=\"_ _0\"></span>entures</span>Acc<span class=\"_ _0\"></span>ounting policiesJoint v<span class=\"_ _6\"></span>entur<span class=\"_ _0\"></span>es are en<span class=\"_ _6\"></span>tities where the gr<span class=\"_ _0\"></span>oup has joint con<span class=\"_ _0\"></span>trol and the parties in the joint arr<span class=\"_ _0\"></span>angement hav<span class=\"_ _6\"></span>e right t<span class=\"_ _6\"></span>o the net asse<span class=\"_ _6\"></span>ts of the arr<span class=\"_ _0\"></span>angement. Associat<span class=\"_ _0\"></span>es are all entities, e<span class=\"_ _0\"></span>xcep<span class=\"_ _6\"></span>t joint v<span class=\"_ _6\"></span>entur<span class=\"_ _0\"></span>es, over which the group has significan<span class=\"_ _0\"></span>t influence but not c<span class=\"_ _0\"></span>ontrol. This is gener<span class=\"_ _0\"></span>ally the case where the gr<span class=\"_ _6\"></span>oup holds betw<span class=\"_ _6\"></span>een 20% and 50% of the v<span class=\"_ _6\"></span>oting righ<span class=\"_ _6\"></span>ts. Inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>ts in associat<span class=\"_ _0\"></span>es and joint ven<span class=\"_ _6\"></span>tures ar<span class=\"_ _0\"></span>e acc<span class=\"_ _6\"></span>ount<span class=\"_ _6\"></span>ed for using the equity me<span class=\"_ _6\"></span>thod of acc<span class=\"_ _0\"></span>ounting , aft<span class=\"_ _0\"></span>er initially being rec<span class=\"_ _6\"></span>ognised at c<span class=\"_ _6\"></span>ost.Under the equity method o<span class=\"_ _6\"></span>f acc<span class=\"_ _6\"></span>ounting, the in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tments ar<span class=\"_ _0\"></span>e initially rec<span class=\"_ _6\"></span>ognised at c<span class=\"_ _0\"></span>ost and adjusted ther<span class=\"_ _6\"></span>eaft<span class=\"_ _6\"></span>er to r<span class=\"_ _0\"></span>ecognise the gr<span class=\"_ _6\"></span>oup\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"_ _37\"></span><span class=\"ws65\">share o<span class=\"_ _6\"></span>f the post-acquisition pr<span class=\"_ _0\"></span>ofits or losses of the in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tee in </span></span>pro<span class=\"_ _0\"></span>fit or loss, and the group\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span><span class=\"wsf9\">share of mo<span class=\"_ _6\"></span>vemen<span class=\"_ _0\"></span>ts in other compr<span class=\"_ _0\"></span>ehensive inc<span class=\"_ _6\"></span>ome of the in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tee in </span></span>other c<span class=\"_ _0\"></span>omprehensiv<span class=\"_ _6\"></span>e income. Dividends r<span class=\"_ _0\"></span>eceived or r<span class=\"_ _6\"></span>eceivable fr<span class=\"_ _6\"></span>om associat<span class=\"_ _0\"></span>es and joint ven<span class=\"_ _6\"></span>tures ar<span class=\"_ _0\"></span>e r<span class=\"_ _6\"></span>ecognised as a r<span class=\"_ _0\"></span>eduction in the carrying amount of the in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tment.Wher<span class=\"_ _6\"></span>e the group\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws27\">share o<span class=\"_ _6\"></span>f losses in an equity-acc<span class=\"_ _6\"></span>ount<span class=\"_ _6\"></span>ed inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>t equals or ex<span class=\"_ _0\"></span>ceeds its int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est in </span></span>the entity<span class=\"_ _6\"></span>, including any o<span class=\"_ _0\"></span>ther unsecured long-term r<span class=\"_ _0\"></span>eceivables, the gr<span class=\"_ _6\"></span>oup does not r<span class=\"_ _0\"></span>ecognise further losses, unless it has incurr<span class=\"_ _6\"></span>ed obligations or made pa<span class=\"_ _6\"></span>yments on behalf o<span class=\"_ _6\"></span>f the other en<span class=\"_ _6\"></span>tity.The carrying amount o<span class=\"_ _6\"></span>f equity-acc<span class=\"_ _6\"></span>ount<span class=\"_ _6\"></span>ed inv<span class=\"_ _0\"></span>estments is t<span class=\"_ _6\"></span>est<span class=\"_ _6\"></span>ed for impairmen<span class=\"_ _6\"></span>t in acc<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>dance with principles described in Not<span class=\"_ _0\"></span>e 3.2.Inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>ts in joint v<span class=\"_ _6\"></span>entur<span class=\"_ _0\"></span>es and associated c<span class=\"_ _0\"></span>ompanies at 31 December 2022: <span class=\"ff3\"> </span>Ownership Ownership Compan<span class=\"_ _6\"></span>y<span class=\"_ _153\"> </span>Head office<span class=\"_ _d8\"> </span>Sector01.0131.12Norsko<span class=\"_ _0\"></span>tt Havbruk AS<span class=\"_ _10c\"> </span>Bergen<span class=\"_ _18f\"> </span>Fish farming<span class=\"_ _18\"> </span>50.00%<span class=\"_ _73\"> </span>50.00%SalMar Genetics A<span class=\"_ _0\"></span>S<span class=\"_ _54\"> </span>Rauma<span class=\"_ _1b5\"> </span>Gene<span class=\"_ _6\"></span>tics<span class=\"_ _18\"> </span>50.00%<span class=\"_ _6d\"> </span>50.00%Kirkenes Pr<span class=\"_ _0\"></span>ocessing AS<span class=\"_ _34\"> </span>Kirkenes<span class=\"_ _9\"> </span>Harv<span class=\"_ _6\"></span>esting<span class=\"_ _192\"> </span>50.00%<span class=\"_ _73\"> </span>50.00%Romsdal Pr<span class=\"_ _6\"></span>ocessing A<span class=\"_ _6\"></span>S<span class=\"_ _7d\"> </span>Molde<span class=\"_ _b4\"> </span>Harvesting &amp; pr<span class=\"_ _0\"></span>ocessing<span class=\"_ _10f\"> </span>44.45%<span class=\"_ _6d\"> </span>44.45%Y<span class=\"_ _0\"></span>u Fish Ltd<span class=\"_ _104\"> </span>Singapore<span class=\"_ _32\"> </span>Sales<span class=\"_ _192\"> </span>45.30%<span class=\"_ _73\"> </span>45.30%Wilsg\u00e5r<span class=\"_ _6\"></span>d Fiskeoppdr<span class=\"_ _0\"></span>ett A<span class=\"_ _6\"></span>S<span class=\"_ _129\"> </span>T<span class=\"_ _0\"></span>orsken<span class=\"_ _18f\"> </span>Fish farming<span class=\"_ _ba\"> </span>0.00%<span class=\"_ _a4\"> </span>37.50%Hellesund Fiskeoppdr<span class=\"_ _0\"></span>ett A<span class=\"_ _6\"></span>S<span class=\"_ _11e\"> </span><span class=\"ls5 ws5\">H\u00f8v\u00e5<span class=\"_ _1\"></span>g<span class=\"_ _278\"> </span></span>Fish farming<span class=\"_ _ba\"> </span>0.00%<span class=\"_ _6d\"> </span>33.47%Nor<span class=\"_ _6\"></span>dnorsk Smolt A<span class=\"_ _6\"></span>S<span class=\"_ _98\"> </span>Has<span class=\"_ _6\"></span>vik<span class=\"_ _18f\"> </span>Fish farming<span class=\"_ _ba\"> </span>0.00%<span class=\"_ _6d\"> </span>50.00%Sikkerhe<span class=\"_ _0\"></span>tssenter<span class=\"_ _0\"></span>et R\u00f8rvik A<span class=\"_ _6\"></span>S<span class=\"_ _76\"> </span>R<span class=\"_ _6\"></span>\u00f8rvik<span class=\"_ _15b\"> </span>Education<span class=\"_ _ba\"> </span>0.00%<span class=\"_ _6d\"> </span>21.26%Flatanger Se<span class=\"_ _6\"></span>tte<span class=\"_ _6\"></span>fisk A<span class=\"_ _6\"></span>S<span class=\"_ _100\"> </span>Flatanger<span class=\"_ _bc\"> </span>Smolt production<span class=\"_ _67\"> </span>0.00%<span class=\"_ _73\"> </span>41.00%Oppdre<span class=\"_ _0\"></span>tternes Milj\u00f8service AS<span class=\"_ _27\"> </span>R\u00f8rvik<span class=\"_ _72\"> </span>A<span class=\"_ _0\"></span>quaculture services<span class=\"_ _ba\"> </span>0.00%<span class=\"_ _6d\"> </span>25.00%Skamik A<span class=\"_ _6\"></span>S<span class=\"_ _17a\"> </span>Ott<span class=\"_ _6\"></span>ers\u00f8y<span class=\"_ _5d\"> </span>Aquaculture services<span class=\"_ _67\"> </span>0.00%<span class=\"_ _73\"> </span>24.88%All associat<span class=\"_ _0\"></span>es and joint ven<span class=\"_ _6\"></span>tures ar<span class=\"_ _0\"></span>e accoun<span class=\"_ _6\"></span>ted f<span class=\"_ _6\"></span>or using the equity method. Since none o<span class=\"_ _6\"></span>f the Group'<span class=\"_ _c\"></span>s associates or join<span class=\"_ _0\"></span>t ventur<span class=\"_ _0\"></span>es are list<span class=\"_ _0\"></span>ed on a stock e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change, no observable mark<span class=\"_ _0\"></span>et values ar<span class=\"_ _6\"></span>e available.Companies r<span class=\"_ _6\"></span>ec<span class=\"_ _6\"></span>ognised in acc<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>dance with the equity me<span class=\"_ _6\"></span>thodWilsg\u00e5rd Hellesund Fisk<span class=\"_ _6\"></span>eoppdre<span class=\"_ _0\"></span>tt Fisk<span class=\"_ _6\"></span>eoppdre<span class=\"_ _0\"></span>tt Norsk<span class=\"_ _6\"></span>ott NOK 1,000AS<span class=\"ls0 ws0\"> </span>AS<span class=\"ls0 ws0\"> </span>Havbruk A<span class=\"_ _0\"></span>S <span class=\"_ _87\"> </span>Others <span class=\"_ _8a\"> </span><span class=\"lsae wsb3\">TOTAL<span class=\"_ _1\"></span></span> Opening balance at 1 January 2022<span class=\"_ _279\"> </span>0<span class=\"_ _106\"> </span>0<span class=\"_ _1c\"> </span>1,094,686<span class=\"_ _a4\"> </span>79,745<span class=\"_ _d9\"> </span>1,174,428- ex<span class=\"_ _0\"></span>cess value no<span class=\"_ _6\"></span>t amortised<span class=\"_ _254\"> </span>0<span class=\"_ _106\"> </span>0<span class=\"_ _193\"> </span>0<span class=\"_ _29\"> </span>327<span class=\"_ _10\"> </span>327- goodwill<span class=\"_ _27a\"> </span>0<span class=\"_ _106\"> </span>0<span class=\"_ _e1\"> </span>0<span class=\"_ _61\"> </span>3,051<span class=\"_ _2c\"> </span>3,051Addition r<span class=\"_ _0\"></span>ecognised through business acquisition<span class=\"_ _1c0\"> </span>559,000<span class=\"_ _86\"> </span>420,000<span class=\"_ _193\"> </span>0<span class=\"_ _5d\"> </span>145,161<span class=\"_ _73\"> </span>1,124,161- addition of e<span class=\"_ _0\"></span>xcess v<span class=\"_ _6\"></span>alue not amortised<span class=\"_ _1db\"> </span>302,898<span class=\"_ _27\"> </span>220,471<span class=\"_ _e1\"> </span>0<span class=\"_ _1ff\"> </span>0<span class=\"_ _e1\"> </span>0Remeasur<span class=\"_ _0\"></span>ement of equity in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est at fair value<span class=\"_ _137\"> </span>0<span class=\"_ _106\"> </span>0<span class=\"_ _e1\"> </span>0<span class=\"_ _a4\"> </span>90,776<span class=\"_ _8a\"> </span>90,776Derec<span class=\"_ _0\"></span>ognition due to r<span class=\"_ _6\"></span>eclassification t<span class=\"_ _6\"></span>o subsidiary<span class=\"_ _6b\"> </span>0<span class=\"_ _1ce\"> </span>0<span class=\"_ _193\"> </span>0<span class=\"_ _e5\"> </span>-105,632<span class=\"_ _61\"> </span>-105,632Income fr<span class=\"_ _0\"></span>om associated c<span class=\"_ _0\"></span>ompanies<span class=\"_ _269\"> </span>13,330<span class=\"_ _25\"> </span>7,551<span class=\"_ _63\"> </span>41,492<span class=\"_ _5b\"> </span>4,058<span class=\"_ _63\"> </span>66,432Items r<span class=\"_ _0\"></span>ecognised in o<span class=\"_ _6\"></span>ther compr<span class=\"_ _0\"></span>ehensive income<span class=\"_ _27b\"> </span>0<span class=\"_ _106\"> </span>0<span class=\"_ _63\"> </span>16,811<span class=\"_ _5b\"> </span>4,632<span class=\"_ _63\"> </span>21,444Dividend receiv<span class=\"_ _0\"></span>ed<span class=\"_ _27c\"> </span>0<span class=\"_ _106\"> </span>0<span class=\"_ _e1\"> </span>0<span class=\"_ _203\"> </span>-2,865<span class=\"_ _129\"> </span>-2,865Other changes<span class=\"_ _1eb\"> </span>0<span class=\"_ _af\"> </span>5,855<span class=\"_ _193\"> </span>0<span class=\"_ _db\"> </span>-2,853<span class=\"_ _2c\"> </span>3,002Carrying amount a<span class=\"_ _6\"></span>t 31 December 2022<span class=\"_ _1fa\"> </span>572,330<span class=\"_ _10f\"> </span>433,407<span class=\"_ _87\"> </span>1,152,989<span class=\"_ _7e\"> </span>213,024<span class=\"_ _87\"> </span>2,371,747Norsk<span class=\"_ _6\"></span>ott NOK 1,000Havbruk A<span class=\"_ _0\"></span>S<span class=\"_ _1cf\"> </span>Others<span class=\"_ _64\"> </span>T<span class=\"_ _0\"></span>otalOpening balance at 1 January 2021<span class=\"_ _7a\"> </span>682,305<span class=\"_ _21\"> </span>70,260<span class=\"_ _83\"> </span>752,562 <span class=\"_ _27d\"></span>\u2013<span class=\"_ _48\"> </span>e<span class=\"_ _0\"></span>xcess v<span class=\"_ _6\"></span>alue not amortised<span class=\"_ _177\"> </span>0<span class=\"_ _35\"> </span>1,114<span class=\"_ _80\"> </span>1,114 <span class=\"_ _27d\"></span>\u2013<span class=\"_ _48\"> </span>goodwill0<span class=\"_ _35\"> </span>3,051<span class=\"_ _80\"> </span>3,051Addition r<span class=\"_ _0\"></span>ecognised through business acquisition<span class=\"_ _1e7\"> </span>0<span class=\"_ _187\"> </span>6,068<span class=\"_ _80\"> </span>6,068Capital con<span class=\"_ _0\"></span>tribution<span class=\"_ _1d8\"> </span>305,500<span class=\"_ _187\"> </span>2,250<span class=\"_ _83\"> </span>307,750Income fr<span class=\"_ _0\"></span>om associated c<span class=\"_ _0\"></span>ompanies<span class=\"_ _27e\"> </span>93,577<span class=\"_ _35\"> </span>1,302<span class=\"_ _a0\"> </span>94,879Items r<span class=\"_ _0\"></span>ecognised in o<span class=\"_ _6\"></span>ther compr<span class=\"_ _0\"></span>ehensive income  <span class=\"_ _27f\"> </span>13,304<span class=\"_ _1a\"> </span>520<span class=\"_ _a0\"> </span>13,824Dividend receiv<span class=\"_ _0\"></span>ed <span class=\"_ _280\"> </span>0<span class=\"_ _11e\"> </span>-2,177<span class=\"_ _1cf\"> </span>-2,177Other changes <span class=\"_ _1a9\"> </span>0<span class=\"_ _35\"> </span>1,522<span class=\"_ _80\"> </span>1,522Carrying amount a<span class=\"_ _6\"></span>t 31 December 2021<span class=\"_ _145\"> </span>1,094,686<span class=\"_ _76\"> </span>79,745<span class=\"_ _89\"> </span>1,174,428As described in Not<span class=\"_ _0\"></span>e 4.5, the Group acquir<span class=\"_ _6\"></span>ed 50% of the shar<span class=\"_ _0\"></span>es in the smolt facility Isthor in Iceland with e<span class=\"_ _6\"></span>ffect fr<span class=\"_ _0\"></span>om 17 August 2022. From this da<span class=\"_ _0\"></span>te, the compan<span class=\"_ _0\"></span>y is consolidat<span class=\"_ _0\"></span>ed in the Group'<span class=\"_ _0\"></span><span class=\"ws20\">s <span class=\"_ _37\"></span>finan<span class=\"ls0 ws0\">-</span></span>cial sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>ts, and r<span class=\"_ _6\"></span>ecognition acc<span class=\"_ _0\"></span>ording t<span class=\"_ _0\"></span>o equity method ended, with a <span class=\"_ _0\"></span><span class=\"ws37\">remeasur<span class=\"_ _6\"></span>ement o<span class=\"_ _6\"></span>f already held equity in<span class=\"_ _0\"></span>ter<span class=\"_ _6\"></span>est at fair v<span class=\"_ _0\"></span>alue at </span>acquisition. Furthermor<span class=\"_ _6\"></span>e, with eff<span class=\"_ _6\"></span>ect from 01.11.2022, <span class=\"ws0\">a <span class=\"_ _6\"></span><span class=\"ws64\">number of </span></span>associat<span class=\"_ _0\"></span>es were added t<span class=\"_ _6\"></span>o the Group in the acquisition and mer<span class=\"_ _0\"></span>ger of N<span class=\"_ _0\"></span>TS and NRS, of which Wilsg\u00e5r<span class=\"_ _0\"></span>d Fiskeoppdr<span class=\"_ _6\"></span>ett A<span class=\"_ _0\"></span>S and Hellesund Fisk<span class=\"_ _6\"></span>eoppdre<span class=\"_ _6\"></span>tt A<span class=\"_ _6\"></span>S are c<span class=\"_ _0\"></span>onsidered ma<span class=\"_ _6\"></span>terial associa<span class=\"_ _6\"></span>tes. Ex<span class=\"_ _0\"></span>cess value in the two ma<span class=\"_ _6\"></span>terial associa<span class=\"_ _0\"></span>tes mainly rela<span class=\"_ _0\"></span>tes to licences.With eff<span class=\"_ _0\"></span>ect from 15 December 2021 <span class=\"ws18\">a <span class=\"_ _37\"></span></span>capital con<span class=\"_ _6\"></span>tribution was carried out in Norsk<span class=\"_ _6\"></span>ott Ha<span class=\"_ _6\"></span>vbruk AS. <span class=\"ws0\">SalMar'<span class=\"_ _c\"></span>s <span class=\"_ _37\"></span><span class=\"ws65\">c<span class=\"_ _6\"></span>ontribution was NOK </span></span>305.5 million. For further de<span class=\"_ _6\"></span>tails rela<span class=\"_ _6\"></span>ted t<span class=\"_ _0\"></span>o the transaction, see inf<span class=\"_ _0\"></span>or<span class=\"ls0 ws0\">-</span>mation belo<span class=\"_ _6\"></span>w. Material associa<span class=\"_ _0\"></span>tesBased on an ov<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>all assessment, in which size and c<span class=\"_ _0\"></span>omplexity ha<span class=\"_ _6\"></span>ve been tak<span class=\"_ _6\"></span>en int<span class=\"_ _6\"></span>o accoun<span class=\"_ _0\"></span>t, Norskott Ha<span class=\"_ _6\"></span>vbruk A<span class=\"_ _6\"></span>S, Wilsg\u00e5r<span class=\"_ _6\"></span>d Fisk<span class=\"_ _6\"></span>eoppdre<span class=\"_ _6\"></span>tt A<span class=\"_ _6\"></span>S and Hellesund Fiskeoppdr<span class=\"_ _0\"></span>ett A<span class=\"_ _6\"></span>S are c<span class=\"_ _0\"></span>onsidered t<span class=\"_ _6\"></span>o be mat<span class=\"_ _6\"></span>erial associat<span class=\"_ _0\"></span>es and joint ven<span class=\"_ _6\"></span>tur<span class=\"_ _6\"></span>es. Further details r<span class=\"_ _0\"></span>elating to these<span class=\"_ _6\"></span> mat<span class=\"_ _6\"></span>erial assets ar<span class=\"_ _0\"></span>e present<span class=\"_ _0\"></span>ed below.Wilsg\u00e5r<span class=\"_ _6\"></span>d Fisk<span class=\"_ _6\"></span>eoppdre<span class=\"_ _0\"></span>tt ASL<span class=\"_ _6\"></span>ocat<span class=\"_ _6\"></span>ed in Senja, Wilsg\u00e5r<span class=\"_ _0\"></span>d Fiskeoppdr<span class=\"_ _6\"></span>ett A<span class=\"_ _0\"></span>S is <span class=\"ws1f\">a </span>fish<span class=\"_ _6\"></span>farming c<span class=\"_ _6\"></span>ompany with 6 or<span class=\"_ _6\"></span>dinary licences. From 01.11.2022 <span class=\"ws0\">SalMar</span> A<span class=\"_ _0\"></span>SA o<span class=\"_ _6\"></span>wns 37.5% of the shar<span class=\"_ _0\"></span>es in the company f<span class=\"_ _0\"></span>ollowing the merger with NRS A<span class=\"_ _0\"></span>SA.Hellesund Fisk<span class=\"_ _6\"></span>eoppdre<span class=\"_ _6\"></span>tt A<span class=\"_ _6\"></span>SWith eff<span class=\"_ _0\"></span>ect from 01.11.2022 <span class=\"ws1f\">SalMar</span> A<span class=\"_ _6\"></span>SA also has <span class=\"ws1f\">a <span class=\"_ _0\"></span><span class=\"ws26\">ownership share </span></span>of 33.50% in Hellesund Fisk<span class=\"_ _0\"></span>eoppdrett A<span class=\"_ _0\"></span>S following the NRS mer<span class=\"_ _0\"></span>ger. The c<span class=\"_ _6\"></span>ompany has one licence in Lillesand k<span class=\"_ _6\"></span>ommune in the southern part of Norwa<span class=\"_ _6\"></span>y. In addition it owns 75% o<span class=\"_ _6\"></span>f the shar<span class=\"_ _6\"></span>es in K<span class=\"_ _6\"></span>orshavn Havbruk A<span class=\"_ _0\"></span>S, <span class=\"ws0\">a </span>fishfarming compan<span class=\"_ _0\"></span>y with one licence in Lyngdal, and 100% of the shar<span class=\"_ _0\"></span>es of S\u00f8rves<span class=\"_ _6\"></span>t Laks AS, with one licence in Lillesand.Norsk<span class=\"_ _6\"></span>ott Havbruk A<span class=\"_ _0\"></span>SL<span class=\"_ _6\"></span>ocat<span class=\"_ _6\"></span>ed in Ber<span class=\"_ _6\"></span>gen, Norsko<span class=\"_ _0\"></span>tt Havbruk AS is <span class=\"ws0\">a <span class=\"_ _1\"></span></span>holding c<span class=\"_ _6\"></span>ompany tha<span class=\"_ _6\"></span>t owns <span class=\"_ _1\"></span><span class=\"ws24\">100 % of Sc<span class=\"_ _6\"></span>ottish Sea Farms Lt<span class=\"_ _6\"></span>d, which has oper<span class=\"_ _6\"></span>ations in </span>mainland Sc<span class=\"_ _6\"></span>otland and She<span class=\"_ _6\"></span>tland. The follo<span class=\"_ _6\"></span>wing table shows a summary o<span class=\"_ _6\"></span>f financial inf<span class=\"_ _0\"></span>ormation rela<span class=\"_ _6\"></span>ting to ma<span class=\"_ _0\"></span>terial associat<span class=\"_ _6\"></span>es, based on 100% figur<span class=\"_ _6\"></span>es:Wilsg\u00e5rd Fisk<span class=\"_ _0\"></span>eoppdre<span class=\"_ _6\"></span>tt AS<span class=\"_ _e7\"> </span>Hellesund Fisk<span class=\"_ _6\"></span>eoppdre<span class=\"_ _0\"></span>tt ASNOK 1,000<span class=\"_ _1f5\"> </span>01.11.2022-31.12.2022<span class=\"_ _fe\"> </span>01.11.2022-31.12.2022Opera<span class=\"_ _0\"></span>ting rev<span class=\"_ _6\"></span>enues<span class=\"_ _281\"> </span>159,674<span class=\"_ _11\"> </span>64,493Opera<span class=\"_ _0\"></span>ting expenses<span class=\"_ _282\"> </span>88,207<span class=\"_ _11\"> </span>29,068Fair value adjus<span class=\"_ _6\"></span>tments<span class=\"_ _1d7\"> </span>-29,594<span class=\"_ _26c\"> </span>-912Net pr<span class=\"_ _0\"></span>ofit/loss<span class=\"_ _283\"> </span> 36,831 <span class=\"_ _194\"> </span> 83,430 Non-curren<span class=\"_ _0\"></span>t assets<span class=\"_ _284\"> </span>391,583<span class=\"_ _11\"> </span>77,872Curren<span class=\"_ _0\"></span>t assets<span class=\"_ _285\"> </span>679,020<span class=\"_ _260\"> </span>660,405Non-curren<span class=\"_ _0\"></span>t liabilities<span class=\"_ _286\"> </span>224,556<span class=\"_ _11\"> </span>50,770Curren<span class=\"_ _0\"></span>t liabilities<span class=\"_ _287\"> </span>173,446<span class=\"_ _11\"> </span>40,806Equity<span class=\"_ _270\"> </span>672,601<span class=\"_ _52\"> </span>615,305The Group'<span class=\"_ _c\"></span>s share of equity<span class=\"_ _288\"> </span>252,225<span class=\"_ _260\"> </span>205,942Ex<span class=\"_ _6\"></span>cess value<span class=\"_ _169\"> </span>302,898<span class=\"_ _dc\"> </span>220,471Carrying amount a<span class=\"_ _6\"></span>t 31 December 2022<span class=\"_ _f6\"> </span>572,330<span class=\"_ _1b9\"> </span>433,407The follo<span class=\"_ _6\"></span>wing table shows a summary o<span class=\"_ _6\"></span>f financial inf<span class=\"_ _0\"></span>ormation rela<span class=\"_ _6\"></span>ting to ma<span class=\"_ _0\"></span>terial joint v<span class=\"_ _6\"></span>entur<span class=\"_ _0\"></span>es, based on 100% figures:Norsk<span class=\"_ _6\"></span>ott Ha<span class=\"_ _0\"></span>vbruk ASNOK 1,000<span class=\"_ _270\"> </span>2022<span class=\"_ _223\"> </span>2021Opera<span class=\"_ _0\"></span>ting rev<span class=\"_ _6\"></span>enues<span class=\"_ _289\"> </span>3,187,853<span class=\"_ _1c0\"> </span>2,306,955Opera<span class=\"_ _0\"></span>ting expenses<span class=\"_ _28a\"> </span>2,914,267<span class=\"_ _1c0\"> </span>2,062,654Fair value adjus<span class=\"_ _6\"></span>tments<span class=\"_ _20b\"> </span>-28,582<span class=\"_ _260\"> </span>15,443Net pr<span class=\"_ _0\"></span>ofit/loss<span class=\"_ _242\"> </span>82,984<span class=\"_ _170\"> </span>187,154Non-curren<span class=\"_ _0\"></span>t assets<span class=\"_ _28b\"> </span>3,403,086<span class=\"_ _1c0\"> </span>3,275,822Curren<span class=\"_ _0\"></span>t assets<span class=\"_ _28c\"> </span>1,904,111<span class=\"_ _1c0\"> </span>2,127,087Non-curren<span class=\"_ _0\"></span>t liabilities<span class=\"_ _28d\"> </span>2,080,868<span class=\"_ _1c0\"> </span>2,414,833Curren<span class=\"_ _0\"></span>t liabilities<span class=\"_ _28e\"> </span>920,249<span class=\"_ _2e\"> </span>798,309Equity<span class=\"_ _28f\"> </span>2,306,080<span class=\"_ _5\"> </span>2,189,767The Group'<span class=\"_ _c\"></span>s share of equity<span class=\"_ _3\"> </span>1,153,040<span class=\"_ _1c0\"> </span>1,094,884Carrying amount a<span class=\"_ _6\"></span>t 31 December<span class=\"_ _250\"> </span>1,152,989<span class=\"_ _5\"> </span>1,094,686",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfJointVenturesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-111-6": {
   "value": "Acc<span class=\"_ _0\"></span>ounting policiesJoint v<span class=\"_ _6\"></span>entur<span class=\"_ _0\"></span>es are en<span class=\"_ _6\"></span>tities where the gr<span class=\"_ _0\"></span>oup has joint con<span class=\"_ _0\"></span>trol and the parties in the joint arr<span class=\"_ _0\"></span>angement hav<span class=\"_ _6\"></span>e right t<span class=\"_ _6\"></span>o the net asse<span class=\"_ _6\"></span>ts of the arr<span class=\"_ _0\"></span>angement. Associat<span class=\"_ _0\"></span>es are all entities, e<span class=\"_ _0\"></span>xcep<span class=\"_ _6\"></span>t joint v<span class=\"_ _6\"></span>entur<span class=\"_ _0\"></span>es, over which the group has significan<span class=\"_ _0\"></span>t influence but not c<span class=\"_ _0\"></span>ontrol. This is gener<span class=\"_ _0\"></span>ally the case where the gr<span class=\"_ _6\"></span>oup holds betw<span class=\"_ _6\"></span>een 20% and 50% of the v<span class=\"_ _6\"></span>oting righ<span class=\"_ _6\"></span>ts. Inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>ts in associat<span class=\"_ _0\"></span>es and joint ven<span class=\"_ _6\"></span>tures ar<span class=\"_ _0\"></span>e acc<span class=\"_ _6\"></span>ount<span class=\"_ _6\"></span>ed for using the equity me<span class=\"_ _6\"></span>thod of acc<span class=\"_ _0\"></span>ounting , aft<span class=\"_ _0\"></span>er initially being rec<span class=\"_ _6\"></span>ognised at c<span class=\"_ _6\"></span>ost.Under the equity method o<span class=\"_ _6\"></span>f acc<span class=\"_ _6\"></span>ounting, the in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tments ar<span class=\"_ _0\"></span>e initially rec<span class=\"_ _6\"></span>ognised at c<span class=\"_ _0\"></span>ost and adjusted ther<span class=\"_ _6\"></span>eaft<span class=\"_ _6\"></span>er to r<span class=\"_ _0\"></span>ecognise the gr<span class=\"_ _6\"></span>oup\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"_ _37\"></span><span class=\"ws65\">share o<span class=\"_ _6\"></span>f the post-acquisition pr<span class=\"_ _0\"></span>ofits or losses of the in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tee in </span></span>pro<span class=\"_ _0\"></span>fit or loss, and the group\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span><span class=\"wsf9\">share of mo<span class=\"_ _6\"></span>vemen<span class=\"_ _0\"></span>ts in other compr<span class=\"_ _0\"></span>ehensive inc<span class=\"_ _6\"></span>ome of the in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tee in </span></span>other c<span class=\"_ _0\"></span>omprehensiv<span class=\"_ _6\"></span>e income. Dividends r<span class=\"_ _0\"></span>eceived or r<span class=\"_ _6\"></span>eceivable fr<span class=\"_ _6\"></span>om associat<span class=\"_ _0\"></span>es and joint ven<span class=\"_ _6\"></span>tures ar<span class=\"_ _0\"></span>e r<span class=\"_ _6\"></span>ecognised as a r<span class=\"_ _0\"></span>eduction in the carrying amount of the in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tment.Wher<span class=\"_ _6\"></span>e the group\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws27\">share o<span class=\"_ _6\"></span>f losses in an equity-acc<span class=\"_ _6\"></span>ount<span class=\"_ _6\"></span>ed inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>t equals or ex<span class=\"_ _0\"></span>ceeds its int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est in </span></span>the entity<span class=\"_ _6\"></span>, including any o<span class=\"_ _0\"></span>ther unsecured long-term r<span class=\"_ _0\"></span>eceivables, the gr<span class=\"_ _6\"></span>oup does not r<span class=\"_ _0\"></span>ecognise further losses, unless it has incurr<span class=\"_ _6\"></span>ed obligations or made pa<span class=\"_ _6\"></span>yments on behalf o<span class=\"_ _6\"></span>f the other en<span class=\"_ _6\"></span>tity.The carrying amount o<span class=\"_ _6\"></span>f equity-acc<span class=\"_ _6\"></span>ount<span class=\"_ _6\"></span>ed inv<span class=\"_ _0\"></span>estments is t<span class=\"_ _6\"></span>est<span class=\"_ _6\"></span>ed for impairmen<span class=\"_ _6\"></span>t in acc<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>dance with principles described in Not<span class=\"_ _0\"></span>e 3.2.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-111-7": {
   "value": "Acc<span class=\"_ _0\"></span>ounting policiesJoint v<span class=\"_ _6\"></span>entur<span class=\"_ _0\"></span>es are en<span class=\"_ _6\"></span>tities where the gr<span class=\"_ _0\"></span>oup has joint con<span class=\"_ _0\"></span>trol and the parties in the joint arr<span class=\"_ _0\"></span>angement hav<span class=\"_ _6\"></span>e right t<span class=\"_ _6\"></span>o the net asse<span class=\"_ _6\"></span>ts of the arr<span class=\"_ _0\"></span>angement. Associat<span class=\"_ _0\"></span>es are all entities, e<span class=\"_ _0\"></span>xcep<span class=\"_ _6\"></span>t joint v<span class=\"_ _6\"></span>entur<span class=\"_ _0\"></span>es, over which the group has significan<span class=\"_ _0\"></span>t influence but not c<span class=\"_ _0\"></span>ontrol. This is gener<span class=\"_ _0\"></span>ally the case where the gr<span class=\"_ _6\"></span>oup holds betw<span class=\"_ _6\"></span>een 20% and 50% of the v<span class=\"_ _6\"></span>oting righ<span class=\"_ _6\"></span>ts. Inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>ts in associat<span class=\"_ _0\"></span>es and joint ven<span class=\"_ _6\"></span>tures ar<span class=\"_ _0\"></span>e acc<span class=\"_ _6\"></span>ount<span class=\"_ _6\"></span>ed for using the equity me<span class=\"_ _6\"></span>thod of acc<span class=\"_ _0\"></span>ounting , aft<span class=\"_ _0\"></span>er initially being rec<span class=\"_ _6\"></span>ognised at c<span class=\"_ _6\"></span>ost.Under the equity method o<span class=\"_ _6\"></span>f acc<span class=\"_ _6\"></span>ounting, the in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tments ar<span class=\"_ _0\"></span>e initially rec<span class=\"_ _6\"></span>ognised at c<span class=\"_ _0\"></span>ost and adjusted ther<span class=\"_ _6\"></span>eaft<span class=\"_ _6\"></span>er to r<span class=\"_ _0\"></span>ecognise the gr<span class=\"_ _6\"></span>oup\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"_ _37\"></span><span class=\"ws65\">share o<span class=\"_ _6\"></span>f the post-acquisition pr<span class=\"_ _0\"></span>ofits or losses of the in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tee in </span></span>pro<span class=\"_ _0\"></span>fit or loss, and the group\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span><span class=\"wsf9\">share of mo<span class=\"_ _6\"></span>vemen<span class=\"_ _0\"></span>ts in other compr<span class=\"_ _0\"></span>ehensive inc<span class=\"_ _6\"></span>ome of the in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tee in </span></span>other c<span class=\"_ _0\"></span>omprehensiv<span class=\"_ _6\"></span>e income. Dividends r<span class=\"_ _0\"></span>eceived or r<span class=\"_ _6\"></span>eceivable fr<span class=\"_ _6\"></span>om associat<span class=\"_ _0\"></span>es and joint ven<span class=\"_ _6\"></span>tures ar<span class=\"_ _0\"></span>e r<span class=\"_ _6\"></span>ecognised as a r<span class=\"_ _0\"></span>eduction in the carrying amount of the in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tment.Wher<span class=\"_ _6\"></span>e the group\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws27\">share o<span class=\"_ _6\"></span>f losses in an equity-acc<span class=\"_ _6\"></span>ount<span class=\"_ _6\"></span>ed inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>t equals or ex<span class=\"_ _0\"></span>ceeds its int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est in </span></span>the entity<span class=\"_ _6\"></span>, including any o<span class=\"_ _0\"></span>ther unsecured long-term r<span class=\"_ _0\"></span>eceivables, the gr<span class=\"_ _6\"></span>oup does not r<span class=\"_ _0\"></span>ecognise further losses, unless it has incurr<span class=\"_ _6\"></span>ed obligations or made pa<span class=\"_ _6\"></span>yments on behalf o<span class=\"_ _6\"></span>f the other en<span class=\"_ _6\"></span>tity.The carrying amount o<span class=\"_ _6\"></span>f equity-acc<span class=\"_ _6\"></span>ount<span class=\"_ _6\"></span>ed inv<span class=\"_ _0\"></span>estments is t<span class=\"_ _6\"></span>est<span class=\"_ _6\"></span>ed for impairmen<span class=\"_ _6\"></span>t in acc<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>dance with principles described in Not<span class=\"_ _0\"></span>e 3.2.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-111-8": {
   "value": "Acc<span class=\"_ _0\"></span>ounting policiesJoint v<span class=\"_ _6\"></span>entur<span class=\"_ _0\"></span>es are en<span class=\"_ _6\"></span>tities where the gr<span class=\"_ _0\"></span>oup has joint con<span class=\"_ _0\"></span>trol and the parties in the joint arr<span class=\"_ _0\"></span>angement hav<span class=\"_ _6\"></span>e right t<span class=\"_ _6\"></span>o the net asse<span class=\"_ _6\"></span>ts of the arr<span class=\"_ _0\"></span>angement. Associat<span class=\"_ _0\"></span>es are all entities, e<span class=\"_ _0\"></span>xcep<span class=\"_ _6\"></span>t joint v<span class=\"_ _6\"></span>entur<span class=\"_ _0\"></span>es, over which the group has significan<span class=\"_ _0\"></span>t influence but not c<span class=\"_ _0\"></span>ontrol. This is gener<span class=\"_ _0\"></span>ally the case where the gr<span class=\"_ _6\"></span>oup holds betw<span class=\"_ _6\"></span>een 20% and 50% of the v<span class=\"_ _6\"></span>oting righ<span class=\"_ _6\"></span>ts. Inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>ts in associat<span class=\"_ _0\"></span>es and joint ven<span class=\"_ _6\"></span>tures ar<span class=\"_ _0\"></span>e acc<span class=\"_ _6\"></span>ount<span class=\"_ _6\"></span>ed for using the equity me<span class=\"_ _6\"></span>thod of acc<span class=\"_ _0\"></span>ounting , aft<span class=\"_ _0\"></span>er initially being rec<span class=\"_ _6\"></span>ognised at c<span class=\"_ _6\"></span>ost.Under the equity method o<span class=\"_ _6\"></span>f acc<span class=\"_ _6\"></span>ounting, the in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tments ar<span class=\"_ _0\"></span>e initially rec<span class=\"_ _6\"></span>ognised at c<span class=\"_ _0\"></span>ost and adjusted ther<span class=\"_ _6\"></span>eaft<span class=\"_ _6\"></span>er to r<span class=\"_ _0\"></span>ecognise the gr<span class=\"_ _6\"></span>oup\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"_ _37\"></span><span class=\"ws65\">share o<span class=\"_ _6\"></span>f the post-acquisition pr<span class=\"_ _0\"></span>ofits or losses of the in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tee in </span></span>pro<span class=\"_ _0\"></span>fit or loss, and the group\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span><span class=\"wsf9\">share of mo<span class=\"_ _6\"></span>vemen<span class=\"_ _0\"></span>ts in other compr<span class=\"_ _0\"></span>ehensive inc<span class=\"_ _6\"></span>ome of the in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tee in </span></span>other c<span class=\"_ _0\"></span>omprehensiv<span class=\"_ _6\"></span>e income. Dividends r<span class=\"_ _0\"></span>eceived or r<span class=\"_ _6\"></span>eceivable fr<span class=\"_ _6\"></span>om associat<span class=\"_ _0\"></span>es and joint ven<span class=\"_ _6\"></span>tures ar<span class=\"_ _0\"></span>e r<span class=\"_ _6\"></span>ecognised as a r<span class=\"_ _0\"></span>eduction in the carrying amount of the in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tment.Wher<span class=\"_ _6\"></span>e the group\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws27\">share o<span class=\"_ _6\"></span>f losses in an equity-acc<span class=\"_ _6\"></span>ount<span class=\"_ _6\"></span>ed inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>t equals or ex<span class=\"_ _0\"></span>ceeds its int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est in </span></span>the entity<span class=\"_ _6\"></span>, including any o<span class=\"_ _0\"></span>ther unsecured long-term r<span class=\"_ _0\"></span>eceivables, the gr<span class=\"_ _6\"></span>oup does not r<span class=\"_ _0\"></span>ecognise further losses, unless it has incurr<span class=\"_ _6\"></span>ed obligations or made pa<span class=\"_ _6\"></span>yments on behalf o<span class=\"_ _6\"></span>f the other en<span class=\"_ _6\"></span>tity.The carrying amount o<span class=\"_ _6\"></span>f equity-acc<span class=\"_ _6\"></span>ount<span class=\"_ _6\"></span>ed inv<span class=\"_ _0\"></span>estments is t<span class=\"_ _6\"></span>est<span class=\"_ _6\"></span>ed for impairmen<span class=\"_ _6\"></span>t in acc<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>dance with principles described in Not<span class=\"_ _0\"></span>e 3.2.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-121-2": {
   "value": "NOTE 3.<span class=\"_ _0\"></span>6 <span class=\"_ _1d\"> </span> <span class=\"_\"> </span><span class=\"fsa fc4 ls0\">Biological assets and other inv<span class=\"_ _0\"></span>entories</span>Acc<span class=\"_ _0\"></span>ounting policiesInv<span class=\"_ _6\"></span>ent<span class=\"_ _6\"></span>ory and biological assets Live fish ar<span class=\"_ _0\"></span>e rec<span class=\"_ _6\"></span>ognised at fair v<span class=\"_ _6\"></span>alue less sales c<span class=\"_ _6\"></span>osts.Other inv<span class=\"_ _6\"></span>ent<span class=\"_ _6\"></span>ory is c<span class=\"_ _6\"></span>omprised of f<span class=\"_ _0\"></span>eed, packaging materials, r<span class=\"_ _0\"></span>oe, fry, smolt, cleaner fish and finished goods. Inv<span class=\"_ _6\"></span>ent<span class=\"_ _6\"></span>ories of goods ar<span class=\"_ _0\"></span>e meas<span class=\"ls0 ws0\">-</span>ur<span class=\"_ _6\"></span>ed at the lo<span class=\"_ _6\"></span>west o<span class=\"_ _6\"></span>f c<span class=\"_ _6\"></span>ost and ne<span class=\"_ _6\"></span>t realisable v<span class=\"_ _6\"></span>alue.The c<span class=\"_ _6\"></span>ost of <span class=\"_ _6\"></span>finished goods includes direct ma<span class=\"_ _0\"></span>terial cos<span class=\"_ _6\"></span>ts, dir<span class=\"_ _6\"></span>ect per<span class=\"ws0\">-</span>sonnel e<span class=\"_ _6\"></span>xpenses and indirect pr<span class=\"_ _0\"></span>ocessing costs (full pr<span class=\"_ _0\"></span>oduction cost). Int<span class=\"_ _0\"></span>erest c<span class=\"_ _0\"></span>osts are no<span class=\"_ _0\"></span>t included in the inven<span class=\"_ _6\"></span>tory v<span class=\"_ _6\"></span>alue. The cos<span class=\"_ _0\"></span>t is based<span class=\"_ _1\"></span> on the principle of firs<span class=\"_ _6\"></span>t-in first-out.Biological assetsLive fish ar<span class=\"_ _0\"></span>e accoun<span class=\"_ _6\"></span>ted f<span class=\"_ _0\"></span>or in accor<span class=\"_ _0\"></span>dance with IAS 41 A<span class=\"_ _6\"></span>gricultur<span class=\"_ _6\"></span>e. The gener<span class=\"_ _6\"></span>al rule is that such asse<span class=\"_ _6\"></span>ts are measur<span class=\"_ _0\"></span>ed at fair value less sales c<span class=\"_ _6\"></span>osts. Fair value is measur<span class=\"_ _0\"></span>ed in accor<span class=\"_ _0\"></span>dance with IFRS 13 within level 3, based on factors no<span class=\"_ _0\"></span>t drawn from observ<span class=\"_ _0\"></span>able markets. Changes in value ar<span class=\"_ _0\"></span>e rec<span class=\"_ _6\"></span>ognised and classified under fair value adjus<span class=\"_ _6\"></span>tments in Consolida<span class=\"_ _6\"></span>ted s<span class=\"_ _6\"></span>tat<span class=\"_ _0\"></span>ement of pr<span class=\"_ _6\"></span>ofit and loss. Roe, fry<span class=\"_ _6\"></span>, smolt and cleaner fish ar<span class=\"_ _6\"></span>e valued a<span class=\"_ _6\"></span>t hist<span class=\"_ _6\"></span>oric cos<span class=\"_ _6\"></span>t. Hist<span class=\"_ _6\"></span>oric c<span class=\"_ _6\"></span>ost is deemed to be the bes<span class=\"_ _6\"></span>t estima<span class=\"_ _6\"></span>te o<span class=\"_ _6\"></span>f fair value f<span class=\"_ _6\"></span>or these assets, due to little biological c<span class=\"_ _0\"></span>onversion.The fair value o<span class=\"_ _6\"></span>f biological assets held a<span class=\"_ _0\"></span>t the Group'<span class=\"_ _0\"></span><span class=\"ws3b\">s <span class=\"_ _1\"></span><span class=\"ws24\">sea farms is </span></span>calculat<span class=\"_ _0\"></span>ed using <span class=\"ws20\">a <span class=\"_ _37\"></span></span>model based on future cash flow. The pr<span class=\"_ _0\"></span>esent value is calcula<span class=\"_ _6\"></span>ted on the basis o<span class=\"_ _0\"></span>f estimat<span class=\"_ _6\"></span>ed re<span class=\"_ _0\"></span>venues, less estima<span class=\"_ _6\"></span>ted r<span class=\"_ _6\"></span>emaining production c<span class=\"_ _0\"></span>osts until the fish is harves<span class=\"_ _0\"></span>table at the individual site. <span class=\"_ _6\"></span>A <span class=\"ws2a\">fish is harves<span class=\"_ _6\"></span>table when it has reached the es<span class=\"_ _6\"></span>timat<span class=\"_ _0\"></span>ed weight </span>r<span class=\"_ _6\"></span>equired f<span class=\"_ _6\"></span>or harves<span class=\"_ _6\"></span>ting specified in the c<span class=\"_ _6\"></span>ompany'<span class=\"_ _c\"></span><span class=\"ws1f\">s <span class=\"ws26\">budge<span class=\"_ _6\"></span>ts and plans. </span></span>The estima<span class=\"_ _6\"></span>ted v<span class=\"_ _0\"></span>alue is discount<span class=\"_ _0\"></span>ed to presen<span class=\"_ _0\"></span>t value on the reporting dat<span class=\"_ _0\"></span>e. Present v<span class=\"_ _6\"></span>alue is estima<span class=\"_ _6\"></span>ted f<span class=\"_ _0\"></span>or the biomass at each site.Inc<span class=\"_ _6\"></span>oming cash flows ar<span class=\"_ _6\"></span>e calculat<span class=\"_ _0\"></span>ed as the estimat<span class=\"_ _6\"></span>ed biomass at har<span class=\"ws0\">-</span>ves<span class=\"_ _6\"></span>t multiplied by the price expect<span class=\"_ _0\"></span>ed to be achiev<span class=\"_ _6\"></span>ed at the same time. The estima<span class=\"_ _6\"></span>ted biomass (v<span class=\"_ _6\"></span>olume) at harv<span class=\"_ _0\"></span>est is calculat<span class=\"_ _6\"></span>ed on the basis of the number o<span class=\"_ _6\"></span>f individual fish held at sea farms on the r<span class=\"_ _0\"></span>eporting dat<span class=\"_ _0\"></span>e, adjusted f<span class=\"_ _6\"></span>or expect<span class=\"_ _0\"></span>ed mortality until harves<span class=\"_ _6\"></span>t and multiplied by the estima<span class=\"_ _6\"></span>ted w<span class=\"_ _6\"></span>eight o<span class=\"_ _6\"></span>f the fish at harv<span class=\"_ _6\"></span>estThe price is calculat<span class=\"_ _0\"></span>ed using the Fish Pool forwar<span class=\"_ _0\"></span>d price for the esti<span class=\"ws0\">-</span>mat<span class=\"_ _0\"></span>ed harvesting da<span class=\"_ _6\"></span>te tha<span class=\"_ _0\"></span>t was in effect<span class=\"_ _6\"></span> on the reporting da<span class=\"_ _0\"></span>te. Forwar<span class=\"_ _0\"></span>d prices are adjust<span class=\"_ _0\"></span>ed for an export<span class=\"_ _0\"></span>er supplement, as well as harves<span class=\"_ _6\"></span>ting, sales and well-boat c<span class=\"_ _0\"></span>osts. In addition, an adjustmen<span class=\"_ _6\"></span>t is made to tak<span class=\"_ _0\"></span>e account o<span class=\"_ _0\"></span>f expect<span class=\"_ _6\"></span>ed differ<span class=\"_ _0\"></span>ences in fish quality. The price is also r<span class=\"_ _6\"></span>educed by production tax. Se further in<span class=\"_ _6\"></span>forma<span class=\"_ _6\"></span>tion in not<span class=\"_ _0\"></span>e 2.6.  The price adjustmen<span class=\"_ _6\"></span>ts are made a<span class=\"_ _0\"></span>t the site lev<span class=\"_ _6\"></span>el. Estima<span class=\"_ _6\"></span>ted r<span class=\"_ _0\"></span>emaining production c<span class=\"_ _6\"></span>osts ar<span class=\"_ _6\"></span>e estima<span class=\"_ _6\"></span>ted c<span class=\"_ _0\"></span>osts that a <span class=\"_ _1\"></span><span class=\"ws42\">rational person w<span class=\"_ _0\"></span>ould presume necessary for the farming o<span class=\"_ _0\"></span>f fish </span>up until the<span class=\"_ _6\"></span>y r<span class=\"_ _6\"></span>each <span class=\"ws2b\">a <span class=\"_ _6\"></span><span class=\"ws22\">harves<span class=\"_ _6\"></span>table weight. In the model, ins<span class=\"_ _0\"></span>tead of being </span></span>a <span class=\"ws40\">separ<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e c<span class=\"_ _6\"></span>ost elemen<span class=\"_ _6\"></span>t in the calculation, c<span class=\"_ _0\"></span>ompensation for licence </span>f<span class=\"_ _6\"></span>ees and site r<span class=\"_ _0\"></span>ent are included in the disc<span class=\"_ _0\"></span>ount factor<span class=\"_ _0\"></span>, and thereby r<span class=\"_ _6\"></span>educes the fair value o<span class=\"_ _6\"></span>f the biomass. The fair value o<span class=\"_ _6\"></span>f the biomass is calculat<span class=\"_ _0\"></span>ed using <span class=\"ws0\">a </span>monthly disc<span class=\"_ _0\"></span>ount<span class=\"ws0\">-</span>ing of the cash flo<span class=\"_ _6\"></span>w based on the harves<span class=\"_ _6\"></span>t plan. The fair value o<span class=\"_ _0\"></span>f the biomass is calculat<span class=\"_ _0\"></span>ed using <span class=\"ws0\">a <span class=\"_ _1\"></span></span>monthly discoun<span class=\"_ _0\"></span>ting of the cash flow based on the sec<span class=\"_ _6\"></span>ond last harves<span class=\"_ _0\"></span>ting month in the harvesting plan. The disc<span class=\"_ _6\"></span>ount fact<span class=\"_ _6\"></span>or is int<span class=\"_ _6\"></span>ended to r<span class=\"_ _0\"></span>eflect three main c<span class=\"_ _0\"></span>omponents:1. <span class=\"_ _290\"> </span><span class=\"ff3 fc4\">Risk of inciden<span class=\"_ _6\"></span>ts that a<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ect cash flow</span>2. <span class=\"_ _290\"> </span><span class=\"ff3 fc4\">Hypothe<span class=\"_ _0\"></span>tical licence fees and site r<span class=\"_ _0\"></span>ental c<span class=\"_ _6\"></span>ost</span>3. <span class=\"_ _290\"> </span><span class=\"ff3 fc4\">Time value o<span class=\"_ _6\"></span>f money</span>The disc<span class=\"_ _6\"></span>ount fact<span class=\"_ _6\"></span>or is set on the basis o<span class=\"_ _6\"></span>f an av<span class=\"_ _6\"></span>erage f<span class=\"_ _6\"></span>or all the Group'<span class=\"_ _c\"></span>s <span class=\"_ _1\"></span><span class=\"ws1e\">sites, which, in the Group'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span><span class=\"ws1e\">assessment, pro<span class=\"_ _6\"></span>vides <span class=\"ws0\">a <span class=\"_ _1\"></span>sensible </span></span></span></span>gro<span class=\"_ _0\"></span>wth curve for the fish - fr<span class=\"_ _6\"></span>om smolt to harv<span class=\"_ _6\"></span>estable siz<span class=\"_ _6\"></span>e. The risk adjustmen<span class=\"_ _6\"></span>t must tak<span class=\"_ _0\"></span>e into acc<span class=\"_ _6\"></span>ount the biological risks o<span class=\"_ _0\"></span>f farming, including the av<span class=\"_ _6\"></span>erage time in sea f<span class=\"_ _0\"></span>or the fish. The number of mon<span class=\"_ _6\"></span>ths left un<span class=\"_ _6\"></span>til harves<span class=\"_ _6\"></span>ting will aff<span class=\"_ _0\"></span>ect the risk. Biological risk, the risk of incr<span class=\"_ _0\"></span>eased costs and price risk will be the mos<span class=\"_ _6\"></span>t important elements t<span class=\"_ _6\"></span>o be r<span class=\"_ _6\"></span>ecognised. The pr<span class=\"_ _0\"></span>esent value model includes <span class=\"ws0\">a the-</span>or<span class=\"_ _6\"></span>etical c<span class=\"_ _6\"></span>ompensation f<span class=\"_ _6\"></span>or licence f<span class=\"_ _6\"></span>ees and site r<span class=\"_ _0\"></span>ent as an addition to the disc<span class=\"_ _0\"></span>ount factor in the model, ins<span class=\"_ _6\"></span>tead o<span class=\"_ _6\"></span>f being <span class=\"ws0\">a c<span class=\"_ _0\"></span>ost-reducing </span>factor in the calcula<span class=\"_ _6\"></span>tion.Fair V<span class=\"_ _0\"></span>alue due to business combina<span class=\"_ _0\"></span>tionsDue to business c<span class=\"_ _0\"></span>ombinations, assets and liabilities ar<span class=\"_ _0\"></span>e taken ov<span class=\"_ _6\"></span>er at fair v<span class=\"_ _6\"></span>alue. Fair value adjus<span class=\"_ _6\"></span>tment on biological asse<span class=\"_ _0\"></span>ts at the time of acquisition ar<span class=\"_ _0\"></span>e included in the cost o<span class=\"_ _0\"></span>f biological assets. In or<span class=\"_ _6\"></span>der to give the users o<span class=\"_ _6\"></span>f the financial sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t an bett<span class=\"_ _0\"></span>er understanding of the Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"ws0\">s <span class=\"_ _6\"></span><span class=\"ws59\">pro<span class=\"_ _6\"></span>fit and loss rela<span class=\"_ _0\"></span>ted to goods sold in the period, the </span></span>eff<span class=\"_ _0\"></span>ect of fair value adjus<span class=\"_ _6\"></span>tment fr<span class=\"_ _6\"></span>om the acquisition r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to sold fish in the period hav<span class=\"_ _6\"></span>e reduced the c<span class=\"_ _0\"></span>ost of goods sold. The e<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ect is shown in a <span class=\"_ _0\"></span>separa<span class=\"_ _6\"></span>te line in the s<span class=\"_ _0\"></span>tatemen<span class=\"_ _6\"></span>t of pr<span class=\"_ _0\"></span>ofit or loss, and the corr<span class=\"_ _0\"></span>esponding effect is pr<span class=\"_ _0\"></span>esent<span class=\"_ _6\"></span>ed ona separa<span class=\"_ _6\"></span>te line t<span class=\"_ _0\"></span>ogether with fair value adjus<span class=\"_ _6\"></span>tments. Change in fair v<span class=\"_ _6\"></span>alue adjustmen<span class=\"_ _6\"></span>t due to businessc<span class=\"_ _6\"></span>ombination is included in the gr<span class=\"_ _6\"></span>oup'<span class=\"_ _0\"></span>s opera<span class=\"_ _6\"></span>ting pro<span class=\"_ _0\"></span>fit.Incident-based mortalityIn the ev<span class=\"_ _6\"></span>ent o<span class=\"_ _6\"></span>f incidents e<span class=\"_ _0\"></span>xceeding 3% mortality in a <span class=\"_ _0\"></span>period based on a <span class=\"_ _6\"></span>single incident, or if the mortalitye<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>ceeds 5% ov<span class=\"_ _6\"></span>er sev<span class=\"_ _6\"></span>eral periods based on one and the same inciden<span class=\"_ _0\"></span>t, an assessment is made as towhether ther<span class=\"_ _0\"></span>e is <span class=\"ws0\">a <span class=\"_ _1\"></span></span>basis for writ<span class=\"_ _6\"></span>e-down. The assessmen<span class=\"_ _6\"></span>t rela<span class=\"_ _0\"></span>tes to the number o<span class=\"_ _6\"></span>f fish and is carriedout at sit<span class=\"_ _0\"></span>e level. Inciden<span class=\"_ _6\"></span>t-based mortality is rec<span class=\"_ _0\"></span>ognised under cost o<span class=\"_ _0\"></span>f goods sold in the Consolidat<span class=\"_ _6\"></span>edS<span class=\"_ _0\"></span>tatemen<span class=\"_ _6\"></span>t of Pr<span class=\"_ _0\"></span>ofit or Loss.Carrying amount o<span class=\"_ _0\"></span>f inven<span class=\"_ _6\"></span>tory NOK 1,000<span class=\"_ _f4\"> </span>31.12.2022<span class=\"_ _291\"> </span>31.12.2021Raw mat<span class=\"_ _6\"></span>erials<span class=\"_ _259\"> </span>426,741<span class=\"_ _61\"> </span>223,244Finished goods<span class=\"_ _292\"> </span>503,136<span class=\"_ _61\"> </span>423,976T<span class=\"_ _c\"></span>otal o<span class=\"_ _6\"></span>ther inv<span class=\"_ _6\"></span>ent<span class=\"_ _6\"></span>ory<span class=\"_ _120\"> </span>929,877<span class=\"_ _22a\"> </span>647,220Biological assets<span class=\"_ _cd\"> </span>11,754,721<span class=\"_ _b1\"> </span>7,280,824T<span class=\"_ _c\"></span>otal value o<span class=\"_ _0\"></span>f biological assets and other in<span class=\"_ _0\"></span>ventory<span class=\"_ _be\"> </span>12,684,598<span class=\"_ _72\"> </span>7,928,044Carrying amount o<span class=\"_ _0\"></span>f biological assets NOK 1,000<span class=\"_ _f4\"> </span>31.12.2022<span class=\"_ _291\"> </span>31.12.2021Biological assets held a<span class=\"_ _6\"></span>t sea farms at c<span class=\"_ _0\"></span>ost<span class=\"_ _113\"> </span>7,295,443<span class=\"_ _8c\"> </span>4,350,201Fair value adjus<span class=\"_ _6\"></span>tment o<span class=\"_ _6\"></span>f biological assets<span class=\"_ _1b0\"> </span>3,908,118<span class=\"_ _b1\"> </span>2,645,574T<span class=\"_ _c\"></span>otal c<span class=\"_ _6\"></span>ost price o<span class=\"_ _6\"></span>f biological assets be<span class=\"_ _6\"></span>for<span class=\"_ _0\"></span>e fair value adjustement<span class=\"_ _d2\"> </span><span class=\"ws0\">11,203,560<span class=\"_ _fd\"> </span>6,995,775</span>Roe, fry<span class=\"_ _6\"></span>, smolt and cleaner fish at c<span class=\"_ _0\"></span>ost<span class=\"_ _1e5\"> </span>551,160<span class=\"_ _61\"> </span>285,049T<span class=\"_ _c\"></span>otal biological asse<span class=\"_ _6\"></span>ts<span class=\"_ _293\"> </span>11,754,721<span class=\"_ _fd\"> </span>7,280,824Raw mat<span class=\"_ _0\"></span>erials mainly comprise f<span class=\"_ _6\"></span>eed for smolt and fish a<span class=\"_ _6\"></span>t sea farms. In addition, raw ma<span class=\"_ _0\"></span>terials are used in c<span class=\"_ _6\"></span>onnection with processing and packaging. S<span class=\"_ _0\"></span>tocks o<span class=\"_ _6\"></span>f biological assets r<span class=\"_ _0\"></span>elate t<span class=\"_ _6\"></span>o <span class=\"ws0\">SalMar</span>s fish farming oper<span class=\"_ _6\"></span>ations bo<span class=\"_ _6\"></span>th in freshwa<span class=\"_ _0\"></span>ter and seawat<span class=\"_ _0\"></span>er, and c<span class=\"_ _6\"></span>omprise roe, fry<span class=\"_ _6\"></span>, smolt, cleaner fish and fish at sea farms. Finished goods c<span class=\"_ _6\"></span>omprise whole fish (fresh and fr<span class=\"_ _0\"></span>ozen), as well as pr<span class=\"_ _0\"></span>ocessed salmon products.T<span class=\"_ _c\"></span>onnes<span class=\"_ _1b5\"> </span>Carrying amount (NOK 1,000)Change in biological assets:<span class=\"_ _113\"> </span>2022<span class=\"_ _64\"> </span>2021<span class=\"_ _64\"> </span>2022<span class=\"_ _64\"> </span>2021Biological assets a<span class=\"_ _6\"></span>t 1 January<span class=\"_ _67\"> </span>124,884<span class=\"_ _bc\"> </span>117,278<span class=\"_ _5f\"> </span>7,280,917<span class=\"_ _5f\"> </span>5,988,790Increase fr<span class=\"_ _0\"></span>om business 42,423<span class=\"_ _31\"> </span>4,852<span class=\"_ _203\"> </span>3,254,063<span class=\"_ _67\"> </span>187,027combina<span class=\"_ _0\"></span>tionIncrease due t<span class=\"_ _0\"></span>o production<span class=\"_ _18a\"> </span>220,811<span class=\"_ _67\"> </span>215,131<span class=\"_ _5f\"> </span>8,647,629<span class=\"_ _5f\"> </span>6,433,541Decrease due t<span class=\"_ _0\"></span>o -225,586<span class=\"_ _8e\"> </span>-211,807<span class=\"_ _88\"> </span>-7,575,881<span class=\"_ _88\"> </span>-6,161,041sale/ harves<span class=\"_ _6\"></span>tingDecrease due t<span class=\"_ _0\"></span>o incident--991<span class=\"_ _33\"> </span>-570<span class=\"_ _76\"> </span>-62,061<span class=\"_ _76\"> </span>-21,059based mortalityFair value adjus<span class=\"_ _6\"></span>tment -2,645,574<span class=\"_ _88\"> </span>-1,766,852at 01.01Fair value adjus<span class=\"_ _6\"></span>tment fr<span class=\"_ _6\"></span>om business combina<span class=\"_ _0\"></span>tion due to -813,222<span class=\"_ _294\"> </span>0fish not sold a<span class=\"_ _6\"></span>t 31 DecemberFair value adjus<span class=\"_ _6\"></span>tment fr<span class=\"_ _6\"></span>om business combina<span class=\"_ _0\"></span>tion -283,398<span class=\"_ _294\"> </span>0included in cos<span class=\"_ _0\"></span>t of goods sold in the periodFair value adjus<span class=\"_ _6\"></span>tment 3,908,118<span class=\"_ _203\"> </span>2,645,574at 31.12Currency tr<span class=\"_ _0\"></span>anslation 44,131<span class=\"_ _76\"> </span>-25,063differ<span class=\"_ _0\"></span>encesBiological assets a<span class=\"_ _0\"></span>t 161,542<span class=\"_ _83\"> </span>124,884<span class=\"_ _5d\"> </span>11,754,721<span class=\"_ _a4\"> </span>7,280,91731 DecemberBiological asse<span class=\"_ _6\"></span>ts held at sea farms 31 December 2022Biomass Acquisition Fair value Carrying NOK 1,000(tonnes)co<span class=\"_ _1\"></span>stadjustmen<span class=\"_ _6\"></span>tamount&lt; 1 kg (L<span class=\"_ _6\"></span>W)<span class=\"_ _57\"> </span>17,246<span class=\"_ _aa\"> </span>1,407,406<span class=\"_ _73\"> </span>836,871<span class=\"_ _5d\"> </span>2,244,2771-4 kg<span class=\"_ _163\"> </span>98,411<span class=\"_ _60\"> </span>3,937,005<span class=\"_ _5d\"> </span>1,879,651<span class=\"_ _60\"> </span>5,816,657&gt; 4 kg (GW)<span class=\"_ _115\"> </span>45,886<span class=\"_ _5d\"> </span>1,951,031<span class=\"_ _60\"> </span>1,191,595<span class=\"_ _5d\"> </span>3,142,627Biological assets held a<span class=\"_ _0\"></span>t sea farms<span class=\"_ _d4\"> </span>161,542<span class=\"_ _116\"> </span>7,295,443<span class=\"_ _116\"> </span>3,908,117<span class=\"_ _5e\"> </span>11,203,560Other biological assets<span class=\"_ _6a\"> </span>551,160<span class=\"_ _95\"> </span>0<span class=\"_ _1c\"> </span>551,160Biological assets<span class=\"_ _279\"> </span>7,846,603<span class=\"_ _116\"> </span>3,908,117<span class=\"_ _5e\"> </span>11,754,720Fair value adjus<span class=\"_ _6\"></span>tment due t<span class=\"_ _6\"></span>o 813,222<span class=\"_ _205\"> </span>-813,222<span class=\"_ _95\"> </span>0business combina<span class=\"_ _0\"></span>tionsBiological assets including fair value adjus<span class=\"_ _6\"></span>tment due to 8,659,825<span class=\"_ _65\"> </span>3,094,895<span class=\"_ _90\"> </span>11,754,721business c<span class=\"_ _6\"></span>ombinationsBiological asse<span class=\"_ _6\"></span>ts held at sea farms 31 December 2021Biomass Acquisition Fair value Carrying NOK 1,000(tonnes)co<span class=\"_ _1\"></span>stadjustmen<span class=\"_ _6\"></span>tamount&lt; 1 kg (L<span class=\"_ _6\"></span>W)<span class=\"_ _57\"> </span>11,628<span class=\"_ _73\"> </span>813,412<span class=\"_ _d9\"> </span>660,795<span class=\"_ _aa\"> </span>1,474,2071-4 kg<span class=\"_ _163\"> </span>62,822<span class=\"_ _60\"> </span>2,166,105<span class=\"_ _d9\"> </span>870,258<span class=\"_ _aa\"> </span>3,036,363&gt; 4 kg (GW)<span class=\"_ _115\"> </span>50,433<span class=\"_ _5d\"> </span>1,370,684<span class=\"_ _60\"> </span>1,114,521<span class=\"_ _5d\"> </span>2,485,205Biological assets held a<span class=\"_ _0\"></span>t sea farms<span class=\"_ _d4\"> </span>124,883 <span class=\"_ _d2\"> </span>4,350,201<span class=\"_ _65\"> </span>2,645,574<span class=\"_ _116\"> </span>6,995,774Other biological assets<span class=\"_ _6a\"> </span>285,049<span class=\"_ _95\"> </span>0<span class=\"_ _1c\"> </span>285,049Biological assets<span class=\"_ _279\"> </span>4,635,250<span class=\"_ _116\"> </span>2,645,574<span class=\"_ _65\"> </span>7,280,824V<span class=\"_ _0\"></span>aluation o<span class=\"_ _6\"></span>f biological asse<span class=\"_ _6\"></span>ts:The acc<span class=\"_ _6\"></span>ounting f<span class=\"_ _6\"></span>or live fish is r<span class=\"_ _0\"></span>egulated by IA<span class=\"_ _0\"></span>S 41 Agriculture. Biological asse<span class=\"_ _0\"></span>ts must be rec<span class=\"_ _0\"></span>ognised at fair value measur<span class=\"_ _0\"></span>ed in accor<span class=\"_ _0\"></span>dance with IFRS 13 within level 3, based on fact<span class=\"_ _6\"></span>ors not dr<span class=\"_ _0\"></span>awn from observ<span class=\"ws0\">-</span>able mark<span class=\"_ _6\"></span>ets.Roe, fry<span class=\"_ _6\"></span>, smolt and cleaner fish ar<span class=\"_ _6\"></span>e rec<span class=\"_ _0\"></span>ognised at hist<span class=\"_ _6\"></span>oric cos<span class=\"_ _0\"></span>t, since this is consider<span class=\"_ _6\"></span>ed the best estima<span class=\"_ _0\"></span>te of<span class=\"ls0 ws0\"> fair value.</span>The c<span class=\"_ _6\"></span>ompany\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws79\">s<span class=\"_ _6\"></span>tocks o<span class=\"_ _6\"></span>f live fish held a<span class=\"_ _6\"></span>t sea farms ar<span class=\"_ _6\"></span>e, in accor<span class=\"_ _0\"></span>dance with IAS 41, r<span class=\"_ _0\"></span>ecognised a<span class=\"_ _6\"></span>t fair value</span></span>Pr<span class=\"_ _6\"></span>esent v<span class=\"_ _6\"></span>alue is calculat<span class=\"_ _0\"></span>ed on the basis of estima<span class=\"_ _0\"></span>ted r<span class=\"_ _6\"></span>ev<span class=\"_ _6\"></span>enues less productio<span class=\"_ _6\"></span>n cos<span class=\"_ _6\"></span>ts r<span class=\"_ _6\"></span>emaining until the fish is harves<span class=\"_ _6\"></span>table at the individual sit<span class=\"_ _6\"></span>e. <span class=\"ws0\">A <span class=\"_ _0\"></span><span class=\"ws45\">fish is harvestable when it has r<span class=\"_ _6\"></span>eached the estima<span class=\"_ _6\"></span>ted w<span class=\"_ _6\"></span>eight </span></span>r<span class=\"_ _6\"></span>equired f<span class=\"_ _6\"></span>or harves<span class=\"_ _6\"></span>ting specified in the c<span class=\"_ _6\"></span>ompany\u2019<span class=\"_ _0\"></span><span class=\"ws1f\">s <span class=\"_ _0\"></span><span class=\"ws26\">budgets and plans. The estima<span class=\"_ _6\"></span>ted v<span class=\"_ _6\"></span>alue is disc<span class=\"_ _6\"></span>ount<span class=\"_ _6\"></span>ed </span></span>to pr<span class=\"_ _0\"></span>esent value on the r<span class=\"_ _0\"></span>eporting date.The e<span class=\"_ _6\"></span>xpected biomass a<span class=\"_ _6\"></span>t harves<span class=\"_ _6\"></span>t is calculat<span class=\"_ _6\"></span>ed on the basis of the number o<span class=\"_ _0\"></span>f fish held at sea farms on the r<span class=\"_ _6\"></span>eporting dat<span class=\"_ _6\"></span>e, adjust<span class=\"_ _6\"></span>ed for e<span class=\"_ _0\"></span>xpected mortality up until the harv<span class=\"_ _0\"></span>esting dat<span class=\"_ _6\"></span>e and multiplied by the fish\u2019<span class=\"_ _0\"></span>s estimat<span class=\"_ _6\"></span>ed weigh<span class=\"_ _6\"></span>t at harv<span class=\"_ _6\"></span>est.Fair value is calcula<span class=\"_ _6\"></span>ted on the basis o<span class=\"_ _0\"></span>f Fish Pool forwar<span class=\"_ _0\"></span>d prices for the estima<span class=\"_ _6\"></span>t<span class=\"_ _6\"></span>ed harvesting da<span class=\"_ _0\"></span>te that wer<span class=\"_ _6\"></span>e in eff<span class=\"_ _0\"></span>ect on the balance sheet dat<span class=\"_ _0\"></span>e. The forwar<span class=\"_ _6\"></span>d prices are adjus<span class=\"_ _6\"></span>ted f<span class=\"_ _0\"></span>or an exporter supplemen<span class=\"_ _0\"></span>t, as well as harv<span class=\"_ _6\"></span>esting, sales and carriage c<span class=\"_ _6\"></span>osts. In addition, an adjus<span class=\"_ _6\"></span>tment is made t<span class=\"_ _6\"></span>o take acc<span class=\"_ _0\"></span>ount of e<span class=\"_ _6\"></span>xpected diff<span class=\"_ _0\"></span>erences in fish quality.A <span class=\"ws55\">discoun<span class=\"_ _6\"></span>t ra<span class=\"_ _0\"></span>te of 6% per mon<span class=\"_ _6\"></span>th has been used to calcula<span class=\"_ _6\"></span>te the fair v<span class=\"_ _0\"></span>alue of biological assets f<span class=\"_ _6\"></span>or the </span>Group'<span class=\"_ _c\"></span>s <span class=\"_ _37\"></span><span class=\"ws58\">Norwegian oper<span class=\"_ _0\"></span>ations. Corr<span class=\"_ _0\"></span>espondingly, <span class=\"ws0\">a <span class=\"_ _1\"></span></span>discount r<span class=\"_ _0\"></span>ate o<span class=\"_ _0\"></span>f 5% per month was used in 2021. </span>For the Gr<span class=\"_ _6\"></span>oup'<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"_ _37\"></span><span class=\"ws24\">oper<span class=\"_ _6\"></span>ations in Iceland, <span class=\"ws0\">a <span class=\"_ _1\"></span></span>discoun<span class=\"_ _6\"></span>t r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e of 5% per mon<span class=\"_ _0\"></span>th was used in 2022, while the </span></span>c<span class=\"_ _6\"></span>orresponding r<span class=\"_ _0\"></span>ate in 2021 was 5% per mon<span class=\"_ _0\"></span>th. The discount r<span class=\"_ _0\"></span>ate r<span class=\"_ _0\"></span>eflects the biomass'<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span><span class=\"wsf9\">capital cos<span class=\"_ _6\"></span>t, </span></span>risk and syn<span class=\"_ _6\"></span>thetic licence f<span class=\"_ _0\"></span>ees and site r<span class=\"_ _6\"></span>ental char<span class=\"_ _0\"></span>ges. The increase in the disc<span class=\"_ _6\"></span>ount r<span class=\"_ _0\"></span>ate in 2022 f<span class=\"_ _0\"></span>or the Norwegian oper<span class=\"_ _6\"></span>ation is based on higher f<span class=\"_ _6\"></span>orwar<span class=\"_ _0\"></span>dprices and therby an expectaion of higher mar<span class=\"_ _0\"></span>gins. The calculation is based on f<span class=\"_ _6\"></span>ollowing f<span class=\"_ _6\"></span>orwar<span class=\"_ _0\"></span>d prices:Expected Forwar<span class=\"_ _0\"></span>d price Expected  Forwar<span class=\"_ _0\"></span>d price harves<span class=\"_ _6\"></span>ting period:31.12.2022harves<span class=\"_ _6\"></span>ting period:31.12.2021Q1-2023<span class=\"_ _295\"> </span>91.75<span class=\"_ _69\"> </span>Q1-2022<span class=\"_ _296\"> </span>68.66Q2-2023<span class=\"_ _295\"> </span>95.55<span class=\"_ _69\"> </span>Q2-2022<span class=\"_ _296\"> </span>68.23Q3-2023<span class=\"_ _295\"> </span>76.48<span class=\"_ _69\"> </span>Q3-2022<span class=\"_ _296\"> </span>56.43Q4-2023<span class=\"_ _295\"> </span>78.22<span class=\"_ _69\"> </span>Q4-2022<span class=\"_ _296\"> </span>62.271st half 2024<span class=\"_ _297\"> </span>85.91<span class=\"_ _69\"> </span>1st half 2023<span class=\"_ _9a\"> </span>65.252nd half 2024<span class=\"_ _53\"> </span>75.00<span class=\"_ _69\"> </span>2nd half 2023<span class=\"_ _3a\"> </span>55.75Sensitivity:The change in the estima<span class=\"_ _6\"></span>ted fair v<span class=\"_ _6\"></span>alue of biological asse<span class=\"_ _6\"></span>ts has been calculat<span class=\"_ _0\"></span>ed by changing individual paramet<span class=\"_ _0\"></span>ers in the calculation. The eff<span class=\"_ _0\"></span>ect on the carrying amount of biological asse<span class=\"_ _6\"></span>ts is summarised below.Effect on es<span class=\"_ _6\"></span>timated fair Effect on es<span class=\"_ _6\"></span>timated fair 2022 (NOK 1,000)<span class=\"_ _ea\"> </span>Increasevalue a<span class=\"_ _6\"></span>t 31.12.2022<span class=\"_ _b\"> </span>Decreasevalue a<span class=\"_ _6\"></span>t 31.12.2022Change in forwar<span class=\"_ _0\"></span>d price<span class=\"_ _1a6\"> </span>+ NOK 5.00 per kg<span class=\"_ _55\"> </span>901,185<span class=\"_ _116\"> </span>NOK 5.00 per kg<span class=\"_ _12d\"> </span>-901,185Change in discoun<span class=\"_ _0\"></span>t factor<span class=\"_ _ea\"> </span>1%<span class=\"_ _12d\"> </span>-695,372<span class=\"_ _4f\"> </span>-1%<span class=\"_ _55\"> </span>772,027Change in harves<span class=\"_ _6\"></span>ting dat<span class=\"_ _6\"></span>e<span class=\"_ _11\"> </span>1 month earlier<span class=\"_ _55\"> </span>855,123<span class=\"_ _5f\"> </span>1 month lat<span class=\"_ _0\"></span>er<span class=\"_ _12d\"> </span>-679,186Change in number of fish held a<span class=\"_ _6\"></span>t sea farms<span class=\"_ _12b\"> </span>1%<span class=\"_ _114\"> </span>47,854<span class=\"_ _4f\"> </span>-1%<span class=\"_ _188\"> </span>-47,854Effect on es<span class=\"_ _6\"></span>timated fair Effect on es<span class=\"_ _6\"></span>timated fair 2021 (NOK 1,000)<span class=\"_ _298\"> </span>Increasevalue a<span class=\"_ _6\"></span>t 31.12.2021<span class=\"_ _112\"> </span>Decreasevalue a<span class=\"_ _6\"></span>t 31.12.2021Change in forwar<span class=\"_ _0\"></span>d price<span class=\"_ _53\"> </span>+ NOK 5.00 per kg<span class=\"_ _55\"> </span>754,610<span class=\"_ _291\"> </span>NOK 5.00 per kg<span class=\"_ _12d\"> </span>-754,610Change in discoun<span class=\"_ _0\"></span>t factor<span class=\"_ _298\"> </span>1%<span class=\"_ _12d\"> </span>-431,796<span class=\"_ _193\"> </span>-1%<span class=\"_ _55\"> </span>499,865Change in harves<span class=\"_ _6\"></span>ting dat<span class=\"_ _6\"></span>e<span class=\"_ _1f1\"> </span>1 month earlier<span class=\"_ _2e\"> </span>66,879<span class=\"_ _1c\"> </span>1 month lat<span class=\"_ _0\"></span>er<span class=\"_ _12d\"> </span>-399,744Change in number of fish held a<span class=\"_ _6\"></span>t sea farms<span class=\"_ _55\"> </span>1%<span class=\"_ _114\"> </span>91,771<span class=\"_ _193\"> </span>-1%<span class=\"_ _188\"> </span>-91,771",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-121-3": {
   "value": "NOTE 3.<span class=\"_ _0\"></span>6 <span class=\"_ _1d\"> </span> <span class=\"_\"> </span><span class=\"fsa fc4 ls0\">Biological assets and other inv<span class=\"_ _0\"></span>entories</span>Acc<span class=\"_ _0\"></span>ounting policiesInv<span class=\"_ _6\"></span>ent<span class=\"_ _6\"></span>ory and biological assets Live fish ar<span class=\"_ _0\"></span>e rec<span class=\"_ _6\"></span>ognised at fair v<span class=\"_ _6\"></span>alue less sales c<span class=\"_ _6\"></span>osts.Other inv<span class=\"_ _6\"></span>ent<span class=\"_ _6\"></span>ory is c<span class=\"_ _6\"></span>omprised of f<span class=\"_ _0\"></span>eed, packaging materials, r<span class=\"_ _0\"></span>oe, fry, smolt, cleaner fish and finished goods. Inv<span class=\"_ _6\"></span>ent<span class=\"_ _6\"></span>ories of goods ar<span class=\"_ _0\"></span>e meas<span class=\"ls0 ws0\">-</span>ur<span class=\"_ _6\"></span>ed at the lo<span class=\"_ _6\"></span>west o<span class=\"_ _6\"></span>f c<span class=\"_ _6\"></span>ost and ne<span class=\"_ _6\"></span>t realisable v<span class=\"_ _6\"></span>alue.The c<span class=\"_ _6\"></span>ost of <span class=\"_ _6\"></span>finished goods includes direct ma<span class=\"_ _0\"></span>terial cos<span class=\"_ _6\"></span>ts, dir<span class=\"_ _6\"></span>ect per<span class=\"ws0\">-</span>sonnel e<span class=\"_ _6\"></span>xpenses and indirect pr<span class=\"_ _0\"></span>ocessing costs (full pr<span class=\"_ _0\"></span>oduction cost). Int<span class=\"_ _0\"></span>erest c<span class=\"_ _0\"></span>osts are no<span class=\"_ _0\"></span>t included in the inven<span class=\"_ _6\"></span>tory v<span class=\"_ _6\"></span>alue. The cos<span class=\"_ _0\"></span>t is based<span class=\"_ _1\"></span> on the principle of firs<span class=\"_ _6\"></span>t-in first-out.Biological assetsLive fish ar<span class=\"_ _0\"></span>e accoun<span class=\"_ _6\"></span>ted f<span class=\"_ _0\"></span>or in accor<span class=\"_ _0\"></span>dance with IAS 41 A<span class=\"_ _6\"></span>gricultur<span class=\"_ _6\"></span>e. The gener<span class=\"_ _6\"></span>al rule is that such asse<span class=\"_ _6\"></span>ts are measur<span class=\"_ _0\"></span>ed at fair value less sales c<span class=\"_ _6\"></span>osts. Fair value is measur<span class=\"_ _0\"></span>ed in accor<span class=\"_ _0\"></span>dance with IFRS 13 within level 3, based on factors no<span class=\"_ _0\"></span>t drawn from observ<span class=\"_ _0\"></span>able markets. Changes in value ar<span class=\"_ _0\"></span>e rec<span class=\"_ _6\"></span>ognised and classified under fair value adjus<span class=\"_ _6\"></span>tments in Consolida<span class=\"_ _6\"></span>ted s<span class=\"_ _6\"></span>tat<span class=\"_ _0\"></span>ement of pr<span class=\"_ _6\"></span>ofit and loss. Roe, fry<span class=\"_ _6\"></span>, smolt and cleaner fish ar<span class=\"_ _6\"></span>e valued a<span class=\"_ _6\"></span>t hist<span class=\"_ _6\"></span>oric cos<span class=\"_ _6\"></span>t. Hist<span class=\"_ _6\"></span>oric c<span class=\"_ _6\"></span>ost is deemed to be the bes<span class=\"_ _6\"></span>t estima<span class=\"_ _6\"></span>te o<span class=\"_ _6\"></span>f fair value f<span class=\"_ _6\"></span>or these assets, due to little biological c<span class=\"_ _0\"></span>onversion.The fair value o<span class=\"_ _6\"></span>f biological assets held a<span class=\"_ _0\"></span>t the Group'<span class=\"_ _0\"></span><span class=\"ws3b\">s <span class=\"_ _1\"></span><span class=\"ws24\">sea farms is </span></span>calculat<span class=\"_ _0\"></span>ed using <span class=\"ws20\">a <span class=\"_ _37\"></span></span>model based on future cash flow. The pr<span class=\"_ _0\"></span>esent value is calcula<span class=\"_ _6\"></span>ted on the basis o<span class=\"_ _0\"></span>f estimat<span class=\"_ _6\"></span>ed re<span class=\"_ _0\"></span>venues, less estima<span class=\"_ _6\"></span>ted r<span class=\"_ _6\"></span>emaining production c<span class=\"_ _0\"></span>osts until the fish is harves<span class=\"_ _0\"></span>table at the individual site. <span class=\"_ _6\"></span>A <span class=\"ws2a\">fish is harves<span class=\"_ _6\"></span>table when it has reached the es<span class=\"_ _6\"></span>timat<span class=\"_ _0\"></span>ed weight </span>r<span class=\"_ _6\"></span>equired f<span class=\"_ _6\"></span>or harves<span class=\"_ _6\"></span>ting specified in the c<span class=\"_ _6\"></span>ompany'<span class=\"_ _c\"></span><span class=\"ws1f\">s <span class=\"ws26\">budge<span class=\"_ _6\"></span>ts and plans. </span></span>The estima<span class=\"_ _6\"></span>ted v<span class=\"_ _0\"></span>alue is discount<span class=\"_ _0\"></span>ed to presen<span class=\"_ _0\"></span>t value on the reporting dat<span class=\"_ _0\"></span>e. Present v<span class=\"_ _6\"></span>alue is estima<span class=\"_ _6\"></span>ted f<span class=\"_ _0\"></span>or the biomass at each site.Inc<span class=\"_ _6\"></span>oming cash flows ar<span class=\"_ _6\"></span>e calculat<span class=\"_ _0\"></span>ed as the estimat<span class=\"_ _6\"></span>ed biomass at har<span class=\"ws0\">-</span>ves<span class=\"_ _6\"></span>t multiplied by the price expect<span class=\"_ _0\"></span>ed to be achiev<span class=\"_ _6\"></span>ed at the same time. The estima<span class=\"_ _6\"></span>ted biomass (v<span class=\"_ _6\"></span>olume) at harv<span class=\"_ _0\"></span>est is calculat<span class=\"_ _6\"></span>ed on the basis of the number o<span class=\"_ _6\"></span>f individual fish held at sea farms on the r<span class=\"_ _0\"></span>eporting dat<span class=\"_ _0\"></span>e, adjusted f<span class=\"_ _6\"></span>or expect<span class=\"_ _0\"></span>ed mortality until harves<span class=\"_ _6\"></span>t and multiplied by the estima<span class=\"_ _6\"></span>ted w<span class=\"_ _6\"></span>eight o<span class=\"_ _6\"></span>f the fish at harv<span class=\"_ _6\"></span>estThe price is calculat<span class=\"_ _0\"></span>ed using the Fish Pool forwar<span class=\"_ _0\"></span>d price for the esti<span class=\"ws0\">-</span>mat<span class=\"_ _0\"></span>ed harvesting da<span class=\"_ _6\"></span>te tha<span class=\"_ _0\"></span>t was in effect<span class=\"_ _6\"></span> on the reporting da<span class=\"_ _0\"></span>te. Forwar<span class=\"_ _0\"></span>d prices are adjust<span class=\"_ _0\"></span>ed for an export<span class=\"_ _0\"></span>er supplement, as well as harves<span class=\"_ _6\"></span>ting, sales and well-boat c<span class=\"_ _0\"></span>osts. In addition, an adjustmen<span class=\"_ _6\"></span>t is made to tak<span class=\"_ _0\"></span>e account o<span class=\"_ _0\"></span>f expect<span class=\"_ _6\"></span>ed differ<span class=\"_ _0\"></span>ences in fish quality. The price is also r<span class=\"_ _6\"></span>educed by production tax. Se further in<span class=\"_ _6\"></span>forma<span class=\"_ _6\"></span>tion in not<span class=\"_ _0\"></span>e 2.6.  The price adjustmen<span class=\"_ _6\"></span>ts are made a<span class=\"_ _0\"></span>t the site lev<span class=\"_ _6\"></span>el. Estima<span class=\"_ _6\"></span>ted r<span class=\"_ _0\"></span>emaining production c<span class=\"_ _6\"></span>osts ar<span class=\"_ _6\"></span>e estima<span class=\"_ _6\"></span>ted c<span class=\"_ _0\"></span>osts that a <span class=\"_ _1\"></span><span class=\"ws42\">rational person w<span class=\"_ _0\"></span>ould presume necessary for the farming o<span class=\"_ _0\"></span>f fish </span>up until the<span class=\"_ _6\"></span>y r<span class=\"_ _6\"></span>each <span class=\"ws2b\">a <span class=\"_ _6\"></span><span class=\"ws22\">harves<span class=\"_ _6\"></span>table weight. In the model, ins<span class=\"_ _0\"></span>tead of being </span></span>a <span class=\"ws40\">separ<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e c<span class=\"_ _6\"></span>ost elemen<span class=\"_ _6\"></span>t in the calculation, c<span class=\"_ _0\"></span>ompensation for licence </span>f<span class=\"_ _6\"></span>ees and site r<span class=\"_ _0\"></span>ent are included in the disc<span class=\"_ _0\"></span>ount factor<span class=\"_ _0\"></span>, and thereby r<span class=\"_ _6\"></span>educes the fair value o<span class=\"_ _6\"></span>f the biomass. The fair value o<span class=\"_ _6\"></span>f the biomass is calculat<span class=\"_ _0\"></span>ed using <span class=\"ws0\">a </span>monthly disc<span class=\"_ _0\"></span>ount<span class=\"ws0\">-</span>ing of the cash flo<span class=\"_ _6\"></span>w based on the harves<span class=\"_ _6\"></span>t plan. The fair value o<span class=\"_ _0\"></span>f the biomass is calculat<span class=\"_ _0\"></span>ed using <span class=\"ws0\">a <span class=\"_ _1\"></span></span>monthly discoun<span class=\"_ _0\"></span>ting of the cash flow based on the sec<span class=\"_ _6\"></span>ond last harves<span class=\"_ _0\"></span>ting month in the harvesting plan. The disc<span class=\"_ _6\"></span>ount fact<span class=\"_ _6\"></span>or is int<span class=\"_ _6\"></span>ended to r<span class=\"_ _0\"></span>eflect three main c<span class=\"_ _0\"></span>omponents:1. <span class=\"_ _290\"> </span><span class=\"ff3 fc4\">Risk of inciden<span class=\"_ _6\"></span>ts that a<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ect cash flow</span>2. <span class=\"_ _290\"> </span><span class=\"ff3 fc4\">Hypothe<span class=\"_ _0\"></span>tical licence fees and site r<span class=\"_ _0\"></span>ental c<span class=\"_ _6\"></span>ost</span>3. <span class=\"_ _290\"> </span><span class=\"ff3 fc4\">Time value o<span class=\"_ _6\"></span>f money</span>The disc<span class=\"_ _6\"></span>ount fact<span class=\"_ _6\"></span>or is set on the basis o<span class=\"_ _6\"></span>f an av<span class=\"_ _6\"></span>erage f<span class=\"_ _6\"></span>or all the Group'<span class=\"_ _c\"></span>s <span class=\"_ _1\"></span><span class=\"ws1e\">sites, which, in the Group'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span><span class=\"ws1e\">assessment, pro<span class=\"_ _6\"></span>vides <span class=\"ws0\">a <span class=\"_ _1\"></span>sensible </span></span></span></span>gro<span class=\"_ _0\"></span>wth curve for the fish - fr<span class=\"_ _6\"></span>om smolt to harv<span class=\"_ _6\"></span>estable siz<span class=\"_ _6\"></span>e. The risk adjustmen<span class=\"_ _6\"></span>t must tak<span class=\"_ _0\"></span>e into acc<span class=\"_ _6\"></span>ount the biological risks o<span class=\"_ _0\"></span>f farming, including the av<span class=\"_ _6\"></span>erage time in sea f<span class=\"_ _0\"></span>or the fish. The number of mon<span class=\"_ _6\"></span>ths left un<span class=\"_ _6\"></span>til harves<span class=\"_ _6\"></span>ting will aff<span class=\"_ _0\"></span>ect the risk. Biological risk, the risk of incr<span class=\"_ _0\"></span>eased costs and price risk will be the mos<span class=\"_ _6\"></span>t important elements t<span class=\"_ _6\"></span>o be r<span class=\"_ _6\"></span>ecognised. The pr<span class=\"_ _0\"></span>esent value model includes <span class=\"ws0\">a the-</span>or<span class=\"_ _6\"></span>etical c<span class=\"_ _6\"></span>ompensation f<span class=\"_ _6\"></span>or licence f<span class=\"_ _6\"></span>ees and site r<span class=\"_ _0\"></span>ent as an addition to the disc<span class=\"_ _0\"></span>ount factor in the model, ins<span class=\"_ _6\"></span>tead o<span class=\"_ _6\"></span>f being <span class=\"ws0\">a c<span class=\"_ _0\"></span>ost-reducing </span>factor in the calcula<span class=\"_ _6\"></span>tion.Fair V<span class=\"_ _0\"></span>alue due to business combina<span class=\"_ _0\"></span>tionsDue to business c<span class=\"_ _0\"></span>ombinations, assets and liabilities ar<span class=\"_ _0\"></span>e taken ov<span class=\"_ _6\"></span>er at fair v<span class=\"_ _6\"></span>alue. Fair value adjus<span class=\"_ _6\"></span>tment on biological asse<span class=\"_ _0\"></span>ts at the time of acquisition ar<span class=\"_ _0\"></span>e included in the cost o<span class=\"_ _0\"></span>f biological assets. In or<span class=\"_ _6\"></span>der to give the users o<span class=\"_ _6\"></span>f the financial sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t an bett<span class=\"_ _0\"></span>er understanding of the Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"ws0\">s <span class=\"_ _6\"></span><span class=\"ws59\">pro<span class=\"_ _6\"></span>fit and loss rela<span class=\"_ _0\"></span>ted to goods sold in the period, the </span></span>eff<span class=\"_ _0\"></span>ect of fair value adjus<span class=\"_ _6\"></span>tment fr<span class=\"_ _6\"></span>om the acquisition r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to sold fish in the period hav<span class=\"_ _6\"></span>e reduced the c<span class=\"_ _0\"></span>ost of goods sold. The e<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ect is shown in a <span class=\"_ _0\"></span>separa<span class=\"_ _6\"></span>te line in the s<span class=\"_ _0\"></span>tatemen<span class=\"_ _6\"></span>t of pr<span class=\"_ _0\"></span>ofit or loss, and the corr<span class=\"_ _0\"></span>esponding effect is pr<span class=\"_ _0\"></span>esent<span class=\"_ _6\"></span>ed ona separa<span class=\"_ _6\"></span>te line t<span class=\"_ _0\"></span>ogether with fair value adjus<span class=\"_ _6\"></span>tments. Change in fair v<span class=\"_ _6\"></span>alue adjustmen<span class=\"_ _6\"></span>t due to businessc<span class=\"_ _6\"></span>ombination is included in the gr<span class=\"_ _6\"></span>oup'<span class=\"_ _0\"></span>s opera<span class=\"_ _6\"></span>ting pro<span class=\"_ _0\"></span>fit.Incident-based mortalityIn the ev<span class=\"_ _6\"></span>ent o<span class=\"_ _6\"></span>f incidents e<span class=\"_ _0\"></span>xceeding 3% mortality in a <span class=\"_ _0\"></span>period based on a <span class=\"_ _6\"></span>single incident, or if the mortalitye<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>ceeds 5% ov<span class=\"_ _6\"></span>er sev<span class=\"_ _6\"></span>eral periods based on one and the same inciden<span class=\"_ _0\"></span>t, an assessment is made as towhether ther<span class=\"_ _0\"></span>e is <span class=\"ws0\">a <span class=\"_ _1\"></span></span>basis for writ<span class=\"_ _6\"></span>e-down. The assessmen<span class=\"_ _6\"></span>t rela<span class=\"_ _0\"></span>tes to the number o<span class=\"_ _6\"></span>f fish and is carriedout at sit<span class=\"_ _0\"></span>e level. Inciden<span class=\"_ _6\"></span>t-based mortality is rec<span class=\"_ _0\"></span>ognised under cost o<span class=\"_ _0\"></span>f goods sold in the Consolidat<span class=\"_ _6\"></span>edS<span class=\"_ _0\"></span>tatemen<span class=\"_ _6\"></span>t of Pr<span class=\"_ _0\"></span>ofit or Loss.Carrying amount o<span class=\"_ _0\"></span>f inven<span class=\"_ _6\"></span>tory NOK 1,000<span class=\"_ _f4\"> </span>31.12.2022<span class=\"_ _291\"> </span>31.12.2021Raw mat<span class=\"_ _6\"></span>erials<span class=\"_ _259\"> </span>426,741<span class=\"_ _61\"> </span>223,244Finished goods<span class=\"_ _292\"> </span>503,136<span class=\"_ _61\"> </span>423,976T<span class=\"_ _c\"></span>otal o<span class=\"_ _6\"></span>ther inv<span class=\"_ _6\"></span>ent<span class=\"_ _6\"></span>ory<span class=\"_ _120\"> </span>929,877<span class=\"_ _22a\"> </span>647,220Biological assets<span class=\"_ _cd\"> </span>11,754,721<span class=\"_ _b1\"> </span>7,280,824T<span class=\"_ _c\"></span>otal value o<span class=\"_ _0\"></span>f biological assets and other in<span class=\"_ _0\"></span>ventory<span class=\"_ _be\"> </span>12,684,598<span class=\"_ _72\"> </span>7,928,044Carrying amount o<span class=\"_ _0\"></span>f biological assets NOK 1,000<span class=\"_ _f4\"> </span>31.12.2022<span class=\"_ _291\"> </span>31.12.2021Biological assets held a<span class=\"_ _6\"></span>t sea farms at c<span class=\"_ _0\"></span>ost<span class=\"_ _113\"> </span>7,295,443<span class=\"_ _8c\"> </span>4,350,201Fair value adjus<span class=\"_ _6\"></span>tment o<span class=\"_ _6\"></span>f biological assets<span class=\"_ _1b0\"> </span>3,908,118<span class=\"_ _b1\"> </span>2,645,574T<span class=\"_ _c\"></span>otal c<span class=\"_ _6\"></span>ost price o<span class=\"_ _6\"></span>f biological assets be<span class=\"_ _6\"></span>for<span class=\"_ _0\"></span>e fair value adjustement<span class=\"_ _d2\"> </span><span class=\"ws0\">11,203,560<span class=\"_ _fd\"> </span>6,995,775</span>Roe, fry<span class=\"_ _6\"></span>, smolt and cleaner fish at c<span class=\"_ _0\"></span>ost<span class=\"_ _1e5\"> </span>551,160<span class=\"_ _61\"> </span>285,049T<span class=\"_ _c\"></span>otal biological asse<span class=\"_ _6\"></span>ts<span class=\"_ _293\"> </span>11,754,721<span class=\"_ _fd\"> </span>7,280,824Raw mat<span class=\"_ _0\"></span>erials mainly comprise f<span class=\"_ _6\"></span>eed for smolt and fish a<span class=\"_ _6\"></span>t sea farms. In addition, raw ma<span class=\"_ _0\"></span>terials are used in c<span class=\"_ _6\"></span>onnection with processing and packaging. S<span class=\"_ _0\"></span>tocks o<span class=\"_ _6\"></span>f biological assets r<span class=\"_ _0\"></span>elate t<span class=\"_ _6\"></span>o <span class=\"ws0\">SalMar</span>s fish farming oper<span class=\"_ _6\"></span>ations bo<span class=\"_ _6\"></span>th in freshwa<span class=\"_ _0\"></span>ter and seawat<span class=\"_ _0\"></span>er, and c<span class=\"_ _6\"></span>omprise roe, fry<span class=\"_ _6\"></span>, smolt, cleaner fish and fish at sea farms. Finished goods c<span class=\"_ _6\"></span>omprise whole fish (fresh and fr<span class=\"_ _0\"></span>ozen), as well as pr<span class=\"_ _0\"></span>ocessed salmon products.T<span class=\"_ _c\"></span>onnes<span class=\"_ _1b5\"> </span>Carrying amount (NOK 1,000)Change in biological assets:<span class=\"_ _113\"> </span>2022<span class=\"_ _64\"> </span>2021<span class=\"_ _64\"> </span>2022<span class=\"_ _64\"> </span>2021Biological assets a<span class=\"_ _6\"></span>t 1 January<span class=\"_ _67\"> </span>124,884<span class=\"_ _bc\"> </span>117,278<span class=\"_ _5f\"> </span>7,280,917<span class=\"_ _5f\"> </span>5,988,790Increase fr<span class=\"_ _0\"></span>om business 42,423<span class=\"_ _31\"> </span>4,852<span class=\"_ _203\"> </span>3,254,063<span class=\"_ _67\"> </span>187,027combina<span class=\"_ _0\"></span>tionIncrease due t<span class=\"_ _0\"></span>o production<span class=\"_ _18a\"> </span>220,811<span class=\"_ _67\"> </span>215,131<span class=\"_ _5f\"> </span>8,647,629<span class=\"_ _5f\"> </span>6,433,541Decrease due t<span class=\"_ _0\"></span>o -225,586<span class=\"_ _8e\"> </span>-211,807<span class=\"_ _88\"> </span>-7,575,881<span class=\"_ _88\"> </span>-6,161,041sale/ harves<span class=\"_ _6\"></span>tingDecrease due t<span class=\"_ _0\"></span>o incident--991<span class=\"_ _33\"> </span>-570<span class=\"_ _76\"> </span>-62,061<span class=\"_ _76\"> </span>-21,059based mortalityFair value adjus<span class=\"_ _6\"></span>tment -2,645,574<span class=\"_ _88\"> </span>-1,766,852at 01.01Fair value adjus<span class=\"_ _6\"></span>tment fr<span class=\"_ _6\"></span>om business combina<span class=\"_ _0\"></span>tion due to -813,222<span class=\"_ _294\"> </span>0fish not sold a<span class=\"_ _6\"></span>t 31 DecemberFair value adjus<span class=\"_ _6\"></span>tment fr<span class=\"_ _6\"></span>om business combina<span class=\"_ _0\"></span>tion -283,398<span class=\"_ _294\"> </span>0included in cos<span class=\"_ _0\"></span>t of goods sold in the periodFair value adjus<span class=\"_ _6\"></span>tment 3,908,118<span class=\"_ _203\"> </span>2,645,574at 31.12Currency tr<span class=\"_ _0\"></span>anslation 44,131<span class=\"_ _76\"> </span>-25,063differ<span class=\"_ _0\"></span>encesBiological assets a<span class=\"_ _0\"></span>t 161,542<span class=\"_ _83\"> </span>124,884<span class=\"_ _5d\"> </span>11,754,721<span class=\"_ _a4\"> </span>7,280,91731 DecemberBiological asse<span class=\"_ _6\"></span>ts held at sea farms 31 December 2022Biomass Acquisition Fair value Carrying NOK 1,000(tonnes)co<span class=\"_ _1\"></span>stadjustmen<span class=\"_ _6\"></span>tamount&lt; 1 kg (L<span class=\"_ _6\"></span>W)<span class=\"_ _57\"> </span>17,246<span class=\"_ _aa\"> </span>1,407,406<span class=\"_ _73\"> </span>836,871<span class=\"_ _5d\"> </span>2,244,2771-4 kg<span class=\"_ _163\"> </span>98,411<span class=\"_ _60\"> </span>3,937,005<span class=\"_ _5d\"> </span>1,879,651<span class=\"_ _60\"> </span>5,816,657&gt; 4 kg (GW)<span class=\"_ _115\"> </span>45,886<span class=\"_ _5d\"> </span>1,951,031<span class=\"_ _60\"> </span>1,191,595<span class=\"_ _5d\"> </span>3,142,627Biological assets held a<span class=\"_ _0\"></span>t sea farms<span class=\"_ _d4\"> </span>161,542<span class=\"_ _116\"> </span>7,295,443<span class=\"_ _116\"> </span>3,908,117<span class=\"_ _5e\"> </span>11,203,560Other biological assets<span class=\"_ _6a\"> </span>551,160<span class=\"_ _95\"> </span>0<span class=\"_ _1c\"> </span>551,160Biological assets<span class=\"_ _279\"> </span>7,846,603<span class=\"_ _116\"> </span>3,908,117<span class=\"_ _5e\"> </span>11,754,720Fair value adjus<span class=\"_ _6\"></span>tment due t<span class=\"_ _6\"></span>o 813,222<span class=\"_ _205\"> </span>-813,222<span class=\"_ _95\"> </span>0business combina<span class=\"_ _0\"></span>tionsBiological assets including fair value adjus<span class=\"_ _6\"></span>tment due to 8,659,825<span class=\"_ _65\"> </span>3,094,895<span class=\"_ _90\"> </span>11,754,721business c<span class=\"_ _6\"></span>ombinationsBiological asse<span class=\"_ _6\"></span>ts held at sea farms 31 December 2021Biomass Acquisition Fair value Carrying NOK 1,000(tonnes)co<span class=\"_ _1\"></span>stadjustmen<span class=\"_ _6\"></span>tamount&lt; 1 kg (L<span class=\"_ _6\"></span>W)<span class=\"_ _57\"> </span>11,628<span class=\"_ _73\"> </span>813,412<span class=\"_ _d9\"> </span>660,795<span class=\"_ _aa\"> </span>1,474,2071-4 kg<span class=\"_ _163\"> </span>62,822<span class=\"_ _60\"> </span>2,166,105<span class=\"_ _d9\"> </span>870,258<span class=\"_ _aa\"> </span>3,036,363&gt; 4 kg (GW)<span class=\"_ _115\"> </span>50,433<span class=\"_ _5d\"> </span>1,370,684<span class=\"_ _60\"> </span>1,114,521<span class=\"_ _5d\"> </span>2,485,205Biological assets held a<span class=\"_ _0\"></span>t sea farms<span class=\"_ _d4\"> </span>124,883 <span class=\"_ _d2\"> </span>4,350,201<span class=\"_ _65\"> </span>2,645,574<span class=\"_ _116\"> </span>6,995,774Other biological assets<span class=\"_ _6a\"> </span>285,049<span class=\"_ _95\"> </span>0<span class=\"_ _1c\"> </span>285,049Biological assets<span class=\"_ _279\"> </span>4,635,250<span class=\"_ _116\"> </span>2,645,574<span class=\"_ _65\"> </span>7,280,824V<span class=\"_ _0\"></span>aluation o<span class=\"_ _6\"></span>f biological asse<span class=\"_ _6\"></span>ts:The acc<span class=\"_ _6\"></span>ounting f<span class=\"_ _6\"></span>or live fish is r<span class=\"_ _0\"></span>egulated by IA<span class=\"_ _0\"></span>S 41 Agriculture. Biological asse<span class=\"_ _0\"></span>ts must be rec<span class=\"_ _0\"></span>ognised at fair value measur<span class=\"_ _0\"></span>ed in accor<span class=\"_ _0\"></span>dance with IFRS 13 within level 3, based on fact<span class=\"_ _6\"></span>ors not dr<span class=\"_ _0\"></span>awn from observ<span class=\"ws0\">-</span>able mark<span class=\"_ _6\"></span>ets.Roe, fry<span class=\"_ _6\"></span>, smolt and cleaner fish ar<span class=\"_ _6\"></span>e rec<span class=\"_ _0\"></span>ognised at hist<span class=\"_ _6\"></span>oric cos<span class=\"_ _0\"></span>t, since this is consider<span class=\"_ _6\"></span>ed the best estima<span class=\"_ _0\"></span>te of<span class=\"ls0 ws0\"> fair value.</span>The c<span class=\"_ _6\"></span>ompany\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws79\">s<span class=\"_ _6\"></span>tocks o<span class=\"_ _6\"></span>f live fish held a<span class=\"_ _6\"></span>t sea farms ar<span class=\"_ _6\"></span>e, in accor<span class=\"_ _0\"></span>dance with IAS 41, r<span class=\"_ _0\"></span>ecognised a<span class=\"_ _6\"></span>t fair value</span></span>Pr<span class=\"_ _6\"></span>esent v<span class=\"_ _6\"></span>alue is calculat<span class=\"_ _0\"></span>ed on the basis of estima<span class=\"_ _0\"></span>ted r<span class=\"_ _6\"></span>ev<span class=\"_ _6\"></span>enues less productio<span class=\"_ _6\"></span>n cos<span class=\"_ _6\"></span>ts r<span class=\"_ _6\"></span>emaining until the fish is harves<span class=\"_ _6\"></span>table at the individual sit<span class=\"_ _6\"></span>e. <span class=\"ws0\">A <span class=\"_ _0\"></span><span class=\"ws45\">fish is harvestable when it has r<span class=\"_ _6\"></span>eached the estima<span class=\"_ _6\"></span>ted w<span class=\"_ _6\"></span>eight </span></span>r<span class=\"_ _6\"></span>equired f<span class=\"_ _6\"></span>or harves<span class=\"_ _6\"></span>ting specified in the c<span class=\"_ _6\"></span>ompany\u2019<span class=\"_ _0\"></span><span class=\"ws1f\">s <span class=\"_ _0\"></span><span class=\"ws26\">budgets and plans. The estima<span class=\"_ _6\"></span>ted v<span class=\"_ _6\"></span>alue is disc<span class=\"_ _6\"></span>ount<span class=\"_ _6\"></span>ed </span></span>to pr<span class=\"_ _0\"></span>esent value on the r<span class=\"_ _0\"></span>eporting date.The e<span class=\"_ _6\"></span>xpected biomass a<span class=\"_ _6\"></span>t harves<span class=\"_ _6\"></span>t is calculat<span class=\"_ _6\"></span>ed on the basis of the number o<span class=\"_ _0\"></span>f fish held at sea farms on the r<span class=\"_ _6\"></span>eporting dat<span class=\"_ _6\"></span>e, adjust<span class=\"_ _6\"></span>ed for e<span class=\"_ _0\"></span>xpected mortality up until the harv<span class=\"_ _0\"></span>esting dat<span class=\"_ _6\"></span>e and multiplied by the fish\u2019<span class=\"_ _0\"></span>s estimat<span class=\"_ _6\"></span>ed weigh<span class=\"_ _6\"></span>t at harv<span class=\"_ _6\"></span>est.Fair value is calcula<span class=\"_ _6\"></span>ted on the basis o<span class=\"_ _0\"></span>f Fish Pool forwar<span class=\"_ _0\"></span>d prices for the estima<span class=\"_ _6\"></span>t<span class=\"_ _6\"></span>ed harvesting da<span class=\"_ _0\"></span>te that wer<span class=\"_ _6\"></span>e in eff<span class=\"_ _0\"></span>ect on the balance sheet dat<span class=\"_ _0\"></span>e. The forwar<span class=\"_ _6\"></span>d prices are adjus<span class=\"_ _6\"></span>ted f<span class=\"_ _0\"></span>or an exporter supplemen<span class=\"_ _0\"></span>t, as well as harv<span class=\"_ _6\"></span>esting, sales and carriage c<span class=\"_ _6\"></span>osts. In addition, an adjus<span class=\"_ _6\"></span>tment is made t<span class=\"_ _6\"></span>o take acc<span class=\"_ _0\"></span>ount of e<span class=\"_ _6\"></span>xpected diff<span class=\"_ _0\"></span>erences in fish quality.A <span class=\"ws55\">discoun<span class=\"_ _6\"></span>t ra<span class=\"_ _0\"></span>te of 6% per mon<span class=\"_ _6\"></span>th has been used to calcula<span class=\"_ _6\"></span>te the fair v<span class=\"_ _0\"></span>alue of biological assets f<span class=\"_ _6\"></span>or the </span>Group'<span class=\"_ _c\"></span>s <span class=\"_ _37\"></span><span class=\"ws58\">Norwegian oper<span class=\"_ _0\"></span>ations. Corr<span class=\"_ _0\"></span>espondingly, <span class=\"ws0\">a <span class=\"_ _1\"></span></span>discount r<span class=\"_ _0\"></span>ate o<span class=\"_ _0\"></span>f 5% per month was used in 2021. </span>For the Gr<span class=\"_ _6\"></span>oup'<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"_ _37\"></span><span class=\"ws24\">oper<span class=\"_ _6\"></span>ations in Iceland, <span class=\"ws0\">a <span class=\"_ _1\"></span></span>discoun<span class=\"_ _6\"></span>t r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e of 5% per mon<span class=\"_ _0\"></span>th was used in 2022, while the </span></span>c<span class=\"_ _6\"></span>orresponding r<span class=\"_ _0\"></span>ate in 2021 was 5% per mon<span class=\"_ _0\"></span>th. The discount r<span class=\"_ _0\"></span>ate r<span class=\"_ _0\"></span>eflects the biomass'<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span><span class=\"wsf9\">capital cos<span class=\"_ _6\"></span>t, </span></span>risk and syn<span class=\"_ _6\"></span>thetic licence f<span class=\"_ _0\"></span>ees and site r<span class=\"_ _6\"></span>ental char<span class=\"_ _0\"></span>ges. The increase in the disc<span class=\"_ _6\"></span>ount r<span class=\"_ _0\"></span>ate in 2022 f<span class=\"_ _0\"></span>or the Norwegian oper<span class=\"_ _6\"></span>ation is based on higher f<span class=\"_ _6\"></span>orwar<span class=\"_ _0\"></span>dprices and therby an expectaion of higher mar<span class=\"_ _0\"></span>gins. The calculation is based on f<span class=\"_ _6\"></span>ollowing f<span class=\"_ _6\"></span>orwar<span class=\"_ _0\"></span>d prices:Expected Forwar<span class=\"_ _0\"></span>d price Expected  Forwar<span class=\"_ _0\"></span>d price harves<span class=\"_ _6\"></span>ting period:31.12.2022harves<span class=\"_ _6\"></span>ting period:31.12.2021Q1-2023<span class=\"_ _295\"> </span>91.75<span class=\"_ _69\"> </span>Q1-2022<span class=\"_ _296\"> </span>68.66Q2-2023<span class=\"_ _295\"> </span>95.55<span class=\"_ _69\"> </span>Q2-2022<span class=\"_ _296\"> </span>68.23Q3-2023<span class=\"_ _295\"> </span>76.48<span class=\"_ _69\"> </span>Q3-2022<span class=\"_ _296\"> </span>56.43Q4-2023<span class=\"_ _295\"> </span>78.22<span class=\"_ _69\"> </span>Q4-2022<span class=\"_ _296\"> </span>62.271st half 2024<span class=\"_ _297\"> </span>85.91<span class=\"_ _69\"> </span>1st half 2023<span class=\"_ _9a\"> </span>65.252nd half 2024<span class=\"_ _53\"> </span>75.00<span class=\"_ _69\"> </span>2nd half 2023<span class=\"_ _3a\"> </span>55.75Sensitivity:The change in the estima<span class=\"_ _6\"></span>ted fair v<span class=\"_ _6\"></span>alue of biological asse<span class=\"_ _6\"></span>ts has been calculat<span class=\"_ _0\"></span>ed by changing individual paramet<span class=\"_ _0\"></span>ers in the calculation. The eff<span class=\"_ _0\"></span>ect on the carrying amount of biological asse<span class=\"_ _6\"></span>ts is summarised below.Effect on es<span class=\"_ _6\"></span>timated fair Effect on es<span class=\"_ _6\"></span>timated fair 2022 (NOK 1,000)<span class=\"_ _ea\"> </span>Increasevalue a<span class=\"_ _6\"></span>t 31.12.2022<span class=\"_ _b\"> </span>Decreasevalue a<span class=\"_ _6\"></span>t 31.12.2022Change in forwar<span class=\"_ _0\"></span>d price<span class=\"_ _1a6\"> </span>+ NOK 5.00 per kg<span class=\"_ _55\"> </span>901,185<span class=\"_ _116\"> </span>NOK 5.00 per kg<span class=\"_ _12d\"> </span>-901,185Change in discoun<span class=\"_ _0\"></span>t factor<span class=\"_ _ea\"> </span>1%<span class=\"_ _12d\"> </span>-695,372<span class=\"_ _4f\"> </span>-1%<span class=\"_ _55\"> </span>772,027Change in harves<span class=\"_ _6\"></span>ting dat<span class=\"_ _6\"></span>e<span class=\"_ _11\"> </span>1 month earlier<span class=\"_ _55\"> </span>855,123<span class=\"_ _5f\"> </span>1 month lat<span class=\"_ _0\"></span>er<span class=\"_ _12d\"> </span>-679,186Change in number of fish held a<span class=\"_ _6\"></span>t sea farms<span class=\"_ _12b\"> </span>1%<span class=\"_ _114\"> </span>47,854<span class=\"_ _4f\"> </span>-1%<span class=\"_ _188\"> </span>-47,854Effect on es<span class=\"_ _6\"></span>timated fair Effect on es<span class=\"_ _6\"></span>timated fair 2021 (NOK 1,000)<span class=\"_ _298\"> </span>Increasevalue a<span class=\"_ _6\"></span>t 31.12.2021<span class=\"_ _112\"> </span>Decreasevalue a<span class=\"_ _6\"></span>t 31.12.2021Change in forwar<span class=\"_ _0\"></span>d price<span class=\"_ _53\"> </span>+ NOK 5.00 per kg<span class=\"_ _55\"> </span>754,610<span class=\"_ _291\"> </span>NOK 5.00 per kg<span class=\"_ _12d\"> </span>-754,610Change in discoun<span class=\"_ _0\"></span>t factor<span class=\"_ _298\"> </span>1%<span class=\"_ _12d\"> </span>-431,796<span class=\"_ _193\"> </span>-1%<span class=\"_ _55\"> </span>499,865Change in harves<span class=\"_ _6\"></span>ting dat<span class=\"_ _6\"></span>e<span class=\"_ _1f1\"> </span>1 month earlier<span class=\"_ _2e\"> </span>66,879<span class=\"_ _1c\"> </span>1 month lat<span class=\"_ _0\"></span>er<span class=\"_ _12d\"> </span>-399,744Change in number of fish held a<span class=\"_ _6\"></span>t sea farms<span class=\"_ _55\"> </span>1%<span class=\"_ _114\"> </span>91,771<span class=\"_ _193\"> </span>-1%<span class=\"_ _188\"> </span>-91,771",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-122-6": {
   "value": "Acc<span class=\"_ _0\"></span>ounting policiesInv<span class=\"_ _6\"></span>ent<span class=\"_ _6\"></span>ory and biological assets Live fish ar<span class=\"_ _0\"></span>e rec<span class=\"_ _6\"></span>ognised at fair v<span class=\"_ _6\"></span>alue less sales c<span class=\"_ _6\"></span>osts.Other inv<span class=\"_ _6\"></span>ent<span class=\"_ _6\"></span>ory is c<span class=\"_ _6\"></span>omprised of f<span class=\"_ _0\"></span>eed, packaging materials, r<span class=\"_ _0\"></span>oe, fry, smolt, cleaner fish and finished goods. Inv<span class=\"_ _6\"></span>ent<span class=\"_ _6\"></span>ories of goods ar<span class=\"_ _0\"></span>e meas<span class=\"ls0 ws0\">-</span>ur<span class=\"_ _6\"></span>ed at the lo<span class=\"_ _6\"></span>west o<span class=\"_ _6\"></span>f c<span class=\"_ _6\"></span>ost and ne<span class=\"_ _6\"></span>t realisable v<span class=\"_ _6\"></span>alue.The c<span class=\"_ _6\"></span>ost of <span class=\"_ _6\"></span>finished goods includes direct ma<span class=\"_ _0\"></span>terial cos<span class=\"_ _6\"></span>ts, dir<span class=\"_ _6\"></span>ect per<span class=\"ws0\">-</span>sonnel e<span class=\"_ _6\"></span>xpenses and indirect pr<span class=\"_ _0\"></span>ocessing costs (full pr<span class=\"_ _0\"></span>oduction cost). Int<span class=\"_ _0\"></span>erest c<span class=\"_ _0\"></span>osts are no<span class=\"_ _0\"></span>t included in the inven<span class=\"_ _6\"></span>tory v<span class=\"_ _6\"></span>alue. The cos<span class=\"_ _0\"></span>t is based<span class=\"_ _1\"></span> on the principle of firs<span class=\"_ _6\"></span>t-in first-out.Biological assetsLive fish ar<span class=\"_ _0\"></span>e accoun<span class=\"_ _6\"></span>ted f<span class=\"_ _0\"></span>or in accor<span class=\"_ _0\"></span>dance with IAS 41 A<span class=\"_ _6\"></span>gricultur<span class=\"_ _6\"></span>e. The gener<span class=\"_ _6\"></span>al rule is that such asse<span class=\"_ _6\"></span>ts are measur<span class=\"_ _0\"></span>ed at fair value less sales c<span class=\"_ _6\"></span>osts. Fair value is measur<span class=\"_ _0\"></span>ed in accor<span class=\"_ _0\"></span>dance with IFRS 13 within level 3, based on factors no<span class=\"_ _0\"></span>t drawn from observ<span class=\"_ _0\"></span>able markets. Changes in value ar<span class=\"_ _0\"></span>e rec<span class=\"_ _6\"></span>ognised and classified under fair value adjus<span class=\"_ _6\"></span>tments in Consolida<span class=\"_ _6\"></span>ted s<span class=\"_ _6\"></span>tat<span class=\"_ _0\"></span>ement of pr<span class=\"_ _6\"></span>ofit and loss. Roe, fry<span class=\"_ _6\"></span>, smolt and cleaner fish ar<span class=\"_ _6\"></span>e valued a<span class=\"_ _6\"></span>t hist<span class=\"_ _6\"></span>oric cos<span class=\"_ _6\"></span>t. Hist<span class=\"_ _6\"></span>oric c<span class=\"_ _6\"></span>ost is deemed to be the bes<span class=\"_ _6\"></span>t estima<span class=\"_ _6\"></span>te o<span class=\"_ _6\"></span>f fair value f<span class=\"_ _6\"></span>or these assets, due to little biological c<span class=\"_ _0\"></span>onversion.The fair value o<span class=\"_ _6\"></span>f biological assets held a<span class=\"_ _0\"></span>t the Group'<span class=\"_ _0\"></span><span class=\"ws3b\">s <span class=\"_ _1\"></span><span class=\"ws24\">sea farms is </span></span>calculat<span class=\"_ _0\"></span>ed using <span class=\"ws20\">a <span class=\"_ _37\"></span></span>model based on future cash flow. The pr<span class=\"_ _0\"></span>esent value is calcula<span class=\"_ _6\"></span>ted on the basis o<span class=\"_ _0\"></span>f estimat<span class=\"_ _6\"></span>ed re<span class=\"_ _0\"></span>venues, less estima<span class=\"_ _6\"></span>ted r<span class=\"_ _6\"></span>emaining production c<span class=\"_ _0\"></span>osts until the fish is harves<span class=\"_ _0\"></span>table at the individual site. <span class=\"_ _6\"></span>A <span class=\"ws2a\">fish is harves<span class=\"_ _6\"></span>table when it has reached the es<span class=\"_ _6\"></span>timat<span class=\"_ _0\"></span>ed weight </span>r<span class=\"_ _6\"></span>equired f<span class=\"_ _6\"></span>or harves<span class=\"_ _6\"></span>ting specified in the c<span class=\"_ _6\"></span>ompany'<span class=\"_ _c\"></span><span class=\"ws1f\">s <span class=\"ws26\">budge<span class=\"_ _6\"></span>ts and plans. </span></span>The estima<span class=\"_ _6\"></span>ted v<span class=\"_ _0\"></span>alue is discount<span class=\"_ _0\"></span>ed to presen<span class=\"_ _0\"></span>t value on the reporting dat<span class=\"_ _0\"></span>e. Present v<span class=\"_ _6\"></span>alue is estima<span class=\"_ _6\"></span>ted f<span class=\"_ _0\"></span>or the biomass at each site.Inc<span class=\"_ _6\"></span>oming cash flows ar<span class=\"_ _6\"></span>e calculat<span class=\"_ _0\"></span>ed as the estimat<span class=\"_ _6\"></span>ed biomass at har<span class=\"ws0\">-</span>ves<span class=\"_ _6\"></span>t multiplied by the price expect<span class=\"_ _0\"></span>ed to be achiev<span class=\"_ _6\"></span>ed at the same time. The estima<span class=\"_ _6\"></span>ted biomass (v<span class=\"_ _6\"></span>olume) at harv<span class=\"_ _0\"></span>est is calculat<span class=\"_ _6\"></span>ed on the basis of the number o<span class=\"_ _6\"></span>f individual fish held at sea farms on the r<span class=\"_ _0\"></span>eporting dat<span class=\"_ _0\"></span>e, adjusted f<span class=\"_ _6\"></span>or expect<span class=\"_ _0\"></span>ed mortality until harves<span class=\"_ _6\"></span>t and multiplied by the estima<span class=\"_ _6\"></span>ted w<span class=\"_ _6\"></span>eight o<span class=\"_ _6\"></span>f the fish at harv<span class=\"_ _6\"></span>estThe price is calculat<span class=\"_ _0\"></span>ed using the Fish Pool forwar<span class=\"_ _0\"></span>d price for the esti<span class=\"ws0\">-</span>mat<span class=\"_ _0\"></span>ed harvesting da<span class=\"_ _6\"></span>te tha<span class=\"_ _0\"></span>t was in effect<span class=\"_ _6\"></span> on the reporting da<span class=\"_ _0\"></span>te. Forwar<span class=\"_ _0\"></span>d prices are adjust<span class=\"_ _0\"></span>ed for an export<span class=\"_ _0\"></span>er supplement, as well as harves<span class=\"_ _6\"></span>ting, sales and well-boat c<span class=\"_ _0\"></span>osts. In addition, an adjustmen<span class=\"_ _6\"></span>t is made to tak<span class=\"_ _0\"></span>e account o<span class=\"_ _0\"></span>f expect<span class=\"_ _6\"></span>ed differ<span class=\"_ _0\"></span>ences in fish quality. The price is also r<span class=\"_ _6\"></span>educed by production tax. Se further in<span class=\"_ _6\"></span>forma<span class=\"_ _6\"></span>tion in not<span class=\"_ _0\"></span>e 2.6.  The price adjustmen<span class=\"_ _6\"></span>ts are made a<span class=\"_ _0\"></span>t the site lev<span class=\"_ _6\"></span>el. Estima<span class=\"_ _6\"></span>ted r<span class=\"_ _0\"></span>emaining production c<span class=\"_ _6\"></span>osts ar<span class=\"_ _6\"></span>e estima<span class=\"_ _6\"></span>ted c<span class=\"_ _0\"></span>osts that a <span class=\"_ _1\"></span><span class=\"ws42\">rational person w<span class=\"_ _0\"></span>ould presume necessary for the farming o<span class=\"_ _0\"></span>f fish </span>up until the<span class=\"_ _6\"></span>y r<span class=\"_ _6\"></span>each <span class=\"ws2b\">a <span class=\"_ _6\"></span><span class=\"ws22\">harves<span class=\"_ _6\"></span>table weight. In the model, ins<span class=\"_ _0\"></span>tead of being </span></span>a <span class=\"ws40\">separ<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e c<span class=\"_ _6\"></span>ost elemen<span class=\"_ _6\"></span>t in the calculation, c<span class=\"_ _0\"></span>ompensation for licence </span>f<span class=\"_ _6\"></span>ees and site r<span class=\"_ _0\"></span>ent are included in the disc<span class=\"_ _0\"></span>ount factor<span class=\"_ _0\"></span>, and thereby r<span class=\"_ _6\"></span>educes the fair value o<span class=\"_ _6\"></span>f the biomass. The fair value o<span class=\"_ _6\"></span>f the biomass is calculat<span class=\"_ _0\"></span>ed using <span class=\"ws0\">a </span>monthly disc<span class=\"_ _0\"></span>ount<span class=\"ws0\">-</span>ing of the cash flo<span class=\"_ _6\"></span>w based on the harves<span class=\"_ _6\"></span>t plan. The fair value o<span class=\"_ _0\"></span>f the biomass is calculat<span class=\"_ _0\"></span>ed using <span class=\"ws0\">a <span class=\"_ _1\"></span></span>monthly discoun<span class=\"_ _0\"></span>ting of the cash flow based on the sec<span class=\"_ _6\"></span>ond last harves<span class=\"_ _0\"></span>ting month in the harvesting plan. The disc<span class=\"_ _6\"></span>ount fact<span class=\"_ _6\"></span>or is int<span class=\"_ _6\"></span>ended to r<span class=\"_ _0\"></span>eflect three main c<span class=\"_ _0\"></span>omponents:1. <span class=\"_ _290\"> </span><span class=\"ff3 fc4\">Risk of inciden<span class=\"_ _6\"></span>ts that a<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ect cash flow</span>2. <span class=\"_ _290\"> </span><span class=\"ff3 fc4\">Hypothe<span class=\"_ _0\"></span>tical licence fees and site r<span class=\"_ _0\"></span>ental c<span class=\"_ _6\"></span>ost</span>3. <span class=\"_ _290\"> </span><span class=\"ff3 fc4\">Time value o<span class=\"_ _6\"></span>f money</span>The disc<span class=\"_ _6\"></span>ount fact<span class=\"_ _6\"></span>or is set on the basis o<span class=\"_ _6\"></span>f an av<span class=\"_ _6\"></span>erage f<span class=\"_ _6\"></span>or all the Group'<span class=\"_ _c\"></span>s <span class=\"_ _1\"></span><span class=\"ws1e\">sites, which, in the Group'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span><span class=\"ws1e\">assessment, pro<span class=\"_ _6\"></span>vides <span class=\"ws0\">a <span class=\"_ _1\"></span>sensible </span></span></span></span>gro<span class=\"_ _0\"></span>wth curve for the fish - fr<span class=\"_ _6\"></span>om smolt to harv<span class=\"_ _6\"></span>estable siz<span class=\"_ _6\"></span>e. The risk adjustmen<span class=\"_ _6\"></span>t must tak<span class=\"_ _0\"></span>e into acc<span class=\"_ _6\"></span>ount the biological risks o<span class=\"_ _0\"></span>f farming, including the av<span class=\"_ _6\"></span>erage time in sea f<span class=\"_ _0\"></span>or the fish. The number of mon<span class=\"_ _6\"></span>ths left un<span class=\"_ _6\"></span>til harves<span class=\"_ _6\"></span>ting will aff<span class=\"_ _0\"></span>ect the risk. Biological risk, the risk of incr<span class=\"_ _0\"></span>eased costs and price risk will be the mos<span class=\"_ _6\"></span>t important elements t<span class=\"_ _6\"></span>o be r<span class=\"_ _6\"></span>ecognised. The pr<span class=\"_ _0\"></span>esent value model includes <span class=\"ws0\">a the-</span>or<span class=\"_ _6\"></span>etical c<span class=\"_ _6\"></span>ompensation f<span class=\"_ _6\"></span>or licence f<span class=\"_ _6\"></span>ees and site r<span class=\"_ _0\"></span>ent as an addition to the disc<span class=\"_ _0\"></span>ount factor in the model, ins<span class=\"_ _6\"></span>tead o<span class=\"_ _6\"></span>f being <span class=\"ws0\">a c<span class=\"_ _0\"></span>ost-reducing </span>factor in the calcula<span class=\"_ _6\"></span>tion.Fair V<span class=\"_ _0\"></span>alue due to business combina<span class=\"_ _0\"></span>tionsDue to business c<span class=\"_ _0\"></span>ombinations, assets and liabilities ar<span class=\"_ _0\"></span>e taken ov<span class=\"_ _6\"></span>er at fair v<span class=\"_ _6\"></span>alue. Fair value adjus<span class=\"_ _6\"></span>tment on biological asse<span class=\"_ _0\"></span>ts at the time of acquisition ar<span class=\"_ _0\"></span>e included in the cost o<span class=\"_ _0\"></span>f biological assets. In or<span class=\"_ _6\"></span>der to give the users o<span class=\"_ _6\"></span>f the financial sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t an bett<span class=\"_ _0\"></span>er understanding of the Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"ws0\">s <span class=\"_ _6\"></span><span class=\"ws59\">pro<span class=\"_ _6\"></span>fit and loss rela<span class=\"_ _0\"></span>ted to goods sold in the period, the </span></span>eff<span class=\"_ _0\"></span>ect of fair value adjus<span class=\"_ _6\"></span>tment fr<span class=\"_ _6\"></span>om the acquisition r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to sold fish in the period hav<span class=\"_ _6\"></span>e reduced the c<span class=\"_ _0\"></span>ost of goods sold. The e<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ect is shown in a <span class=\"_ _0\"></span>separa<span class=\"_ _6\"></span>te line in the s<span class=\"_ _0\"></span>tatemen<span class=\"_ _6\"></span>t of pr<span class=\"_ _0\"></span>ofit or loss, and the corr<span class=\"_ _0\"></span>esponding effect is pr<span class=\"_ _0\"></span>esent<span class=\"_ _6\"></span>ed ona separa<span class=\"_ _6\"></span>te line t<span class=\"_ _0\"></span>ogether with fair value adjus<span class=\"_ _6\"></span>tments. Change in fair v<span class=\"_ _6\"></span>alue adjustmen<span class=\"_ _6\"></span>t due to businessc<span class=\"_ _6\"></span>ombination is included in the gr<span class=\"_ _6\"></span>oup'<span class=\"_ _0\"></span>s opera<span class=\"_ _6\"></span>ting pro<span class=\"_ _0\"></span>fit.Incident-based mortalityIn the ev<span class=\"_ _6\"></span>ent o<span class=\"_ _6\"></span>f incidents e<span class=\"_ _0\"></span>xceeding 3% mortality in a <span class=\"_ _0\"></span>period based on a <span class=\"_ _6\"></span>single incident, or if the mortalitye<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>ceeds 5% ov<span class=\"_ _6\"></span>er sev<span class=\"_ _6\"></span>eral periods based on one and the same inciden<span class=\"_ _0\"></span>t, an assessment is made as towhether ther<span class=\"_ _0\"></span>e is <span class=\"ws0\">a <span class=\"_ _1\"></span></span>basis for writ<span class=\"_ _6\"></span>e-down. The assessmen<span class=\"_ _6\"></span>t rela<span class=\"_ _0\"></span>tes to the number o<span class=\"_ _6\"></span>f fish and is carriedout at sit<span class=\"_ _0\"></span>e level. Inciden<span class=\"_ _6\"></span>t-based mortality is rec<span class=\"_ _0\"></span>ognised under cost o<span class=\"_ _0\"></span>f goods sold in the Consolidat<span class=\"_ _6\"></span>edS<span class=\"_ _0\"></span>tatemen<span class=\"_ _6\"></span>t of Pr<span class=\"_ _0\"></span>ofit or Loss.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-122-7": {
   "value": "Acc<span class=\"_ _0\"></span>ounting policiesInv<span class=\"_ _6\"></span>ent<span class=\"_ _6\"></span>ory and biological assets Live fish ar<span class=\"_ _0\"></span>e rec<span class=\"_ _6\"></span>ognised at fair v<span class=\"_ _6\"></span>alue less sales c<span class=\"_ _6\"></span>osts.Other inv<span class=\"_ _6\"></span>ent<span class=\"_ _6\"></span>ory is c<span class=\"_ _6\"></span>omprised of f<span class=\"_ _0\"></span>eed, packaging materials, r<span class=\"_ _0\"></span>oe, fry, smolt, cleaner fish and finished goods. Inv<span class=\"_ _6\"></span>ent<span class=\"_ _6\"></span>ories of goods ar<span class=\"_ _0\"></span>e meas<span class=\"ls0 ws0\">-</span>ur<span class=\"_ _6\"></span>ed at the lo<span class=\"_ _6\"></span>west o<span class=\"_ _6\"></span>f c<span class=\"_ _6\"></span>ost and ne<span class=\"_ _6\"></span>t realisable v<span class=\"_ _6\"></span>alue.The c<span class=\"_ _6\"></span>ost of <span class=\"_ _6\"></span>finished goods includes direct ma<span class=\"_ _0\"></span>terial cos<span class=\"_ _6\"></span>ts, dir<span class=\"_ _6\"></span>ect per<span class=\"ws0\">-</span>sonnel e<span class=\"_ _6\"></span>xpenses and indirect pr<span class=\"_ _0\"></span>ocessing costs (full pr<span class=\"_ _0\"></span>oduction cost). Int<span class=\"_ _0\"></span>erest c<span class=\"_ _0\"></span>osts are no<span class=\"_ _0\"></span>t included in the inven<span class=\"_ _6\"></span>tory v<span class=\"_ _6\"></span>alue. The cos<span class=\"_ _0\"></span>t is based<span class=\"_ _1\"></span> on the principle of firs<span class=\"_ _6\"></span>t-in first-out.Biological assetsLive fish ar<span class=\"_ _0\"></span>e accoun<span class=\"_ _6\"></span>ted f<span class=\"_ _0\"></span>or in accor<span class=\"_ _0\"></span>dance with IAS 41 A<span class=\"_ _6\"></span>gricultur<span class=\"_ _6\"></span>e. The gener<span class=\"_ _6\"></span>al rule is that such asse<span class=\"_ _6\"></span>ts are measur<span class=\"_ _0\"></span>ed at fair value less sales c<span class=\"_ _6\"></span>osts. Fair value is measur<span class=\"_ _0\"></span>ed in accor<span class=\"_ _0\"></span>dance with IFRS 13 within level 3, based on factors no<span class=\"_ _0\"></span>t drawn from observ<span class=\"_ _0\"></span>able markets. Changes in value ar<span class=\"_ _0\"></span>e rec<span class=\"_ _6\"></span>ognised and classified under fair value adjus<span class=\"_ _6\"></span>tments in Consolida<span class=\"_ _6\"></span>ted s<span class=\"_ _6\"></span>tat<span class=\"_ _0\"></span>ement of pr<span class=\"_ _6\"></span>ofit and loss. Roe, fry<span class=\"_ _6\"></span>, smolt and cleaner fish ar<span class=\"_ _6\"></span>e valued a<span class=\"_ _6\"></span>t hist<span class=\"_ _6\"></span>oric cos<span class=\"_ _6\"></span>t. Hist<span class=\"_ _6\"></span>oric c<span class=\"_ _6\"></span>ost is deemed to be the bes<span class=\"_ _6\"></span>t estima<span class=\"_ _6\"></span>te o<span class=\"_ _6\"></span>f fair value f<span class=\"_ _6\"></span>or these assets, due to little biological c<span class=\"_ _0\"></span>onversion.The fair value o<span class=\"_ _6\"></span>f biological assets held a<span class=\"_ _0\"></span>t the Group'<span class=\"_ _0\"></span><span class=\"ws3b\">s <span class=\"_ _1\"></span><span class=\"ws24\">sea farms is </span></span>calculat<span class=\"_ _0\"></span>ed using <span class=\"ws20\">a <span class=\"_ _37\"></span></span>model based on future cash flow. The pr<span class=\"_ _0\"></span>esent value is calcula<span class=\"_ _6\"></span>ted on the basis o<span class=\"_ _0\"></span>f estimat<span class=\"_ _6\"></span>ed re<span class=\"_ _0\"></span>venues, less estima<span class=\"_ _6\"></span>ted r<span class=\"_ _6\"></span>emaining production c<span class=\"_ _0\"></span>osts until the fish is harves<span class=\"_ _0\"></span>table at the individual site. <span class=\"_ _6\"></span>A <span class=\"ws2a\">fish is harves<span class=\"_ _6\"></span>table when it has reached the es<span class=\"_ _6\"></span>timat<span class=\"_ _0\"></span>ed weight </span>r<span class=\"_ _6\"></span>equired f<span class=\"_ _6\"></span>or harves<span class=\"_ _6\"></span>ting specified in the c<span class=\"_ _6\"></span>ompany'<span class=\"_ _c\"></span><span class=\"ws1f\">s <span class=\"ws26\">budge<span class=\"_ _6\"></span>ts and plans. </span></span>The estima<span class=\"_ _6\"></span>ted v<span class=\"_ _0\"></span>alue is discount<span class=\"_ _0\"></span>ed to presen<span class=\"_ _0\"></span>t value on the reporting dat<span class=\"_ _0\"></span>e. Present v<span class=\"_ _6\"></span>alue is estima<span class=\"_ _6\"></span>ted f<span class=\"_ _0\"></span>or the biomass at each site.Inc<span class=\"_ _6\"></span>oming cash flows ar<span class=\"_ _6\"></span>e calculat<span class=\"_ _0\"></span>ed as the estimat<span class=\"_ _6\"></span>ed biomass at har<span class=\"ws0\">-</span>ves<span class=\"_ _6\"></span>t multiplied by the price expect<span class=\"_ _0\"></span>ed to be achiev<span class=\"_ _6\"></span>ed at the same time. The estima<span class=\"_ _6\"></span>ted biomass (v<span class=\"_ _6\"></span>olume) at harv<span class=\"_ _0\"></span>est is calculat<span class=\"_ _6\"></span>ed on the basis of the number o<span class=\"_ _6\"></span>f individual fish held at sea farms on the r<span class=\"_ _0\"></span>eporting dat<span class=\"_ _0\"></span>e, adjusted f<span class=\"_ _6\"></span>or expect<span class=\"_ _0\"></span>ed mortality until harves<span class=\"_ _6\"></span>t and multiplied by the estima<span class=\"_ _6\"></span>ted w<span class=\"_ _6\"></span>eight o<span class=\"_ _6\"></span>f the fish at harv<span class=\"_ _6\"></span>estThe price is calculat<span class=\"_ _0\"></span>ed using the Fish Pool forwar<span class=\"_ _0\"></span>d price for the esti<span class=\"ws0\">-</span>mat<span class=\"_ _0\"></span>ed harvesting da<span class=\"_ _6\"></span>te tha<span class=\"_ _0\"></span>t was in effect<span class=\"_ _6\"></span> on the reporting da<span class=\"_ _0\"></span>te. Forwar<span class=\"_ _0\"></span>d prices are adjust<span class=\"_ _0\"></span>ed for an export<span class=\"_ _0\"></span>er supplement, as well as harves<span class=\"_ _6\"></span>ting, sales and well-boat c<span class=\"_ _0\"></span>osts. In addition, an adjustmen<span class=\"_ _6\"></span>t is made to tak<span class=\"_ _0\"></span>e account o<span class=\"_ _0\"></span>f expect<span class=\"_ _6\"></span>ed differ<span class=\"_ _0\"></span>ences in fish quality. The price is also r<span class=\"_ _6\"></span>educed by production tax. Se further in<span class=\"_ _6\"></span>forma<span class=\"_ _6\"></span>tion in not<span class=\"_ _0\"></span>e 2.6.  The price adjustmen<span class=\"_ _6\"></span>ts are made a<span class=\"_ _0\"></span>t the site lev<span class=\"_ _6\"></span>el. Estima<span class=\"_ _6\"></span>ted r<span class=\"_ _0\"></span>emaining production c<span class=\"_ _6\"></span>osts ar<span class=\"_ _6\"></span>e estima<span class=\"_ _6\"></span>ted c<span class=\"_ _0\"></span>osts that a <span class=\"_ _1\"></span><span class=\"ws42\">rational person w<span class=\"_ _0\"></span>ould presume necessary for the farming o<span class=\"_ _0\"></span>f fish </span>up until the<span class=\"_ _6\"></span>y r<span class=\"_ _6\"></span>each <span class=\"ws2b\">a <span class=\"_ _6\"></span><span class=\"ws22\">harves<span class=\"_ _6\"></span>table weight. In the model, ins<span class=\"_ _0\"></span>tead of being </span></span>a <span class=\"ws40\">separ<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e c<span class=\"_ _6\"></span>ost elemen<span class=\"_ _6\"></span>t in the calculation, c<span class=\"_ _0\"></span>ompensation for licence </span>f<span class=\"_ _6\"></span>ees and site r<span class=\"_ _0\"></span>ent are included in the disc<span class=\"_ _0\"></span>ount factor<span class=\"_ _0\"></span>, and thereby r<span class=\"_ _6\"></span>educes the fair value o<span class=\"_ _6\"></span>f the biomass. The fair value o<span class=\"_ _6\"></span>f the biomass is calculat<span class=\"_ _0\"></span>ed using <span class=\"ws0\">a </span>monthly disc<span class=\"_ _0\"></span>ount<span class=\"ws0\">-</span>ing of the cash flo<span class=\"_ _6\"></span>w based on the harves<span class=\"_ _6\"></span>t plan. The fair value o<span class=\"_ _0\"></span>f the biomass is calculat<span class=\"_ _0\"></span>ed using <span class=\"ws0\">a <span class=\"_ _1\"></span></span>monthly discoun<span class=\"_ _0\"></span>ting of the cash flow based on the sec<span class=\"_ _6\"></span>ond last harves<span class=\"_ _0\"></span>ting month in the harvesting plan. The disc<span class=\"_ _6\"></span>ount fact<span class=\"_ _6\"></span>or is int<span class=\"_ _6\"></span>ended to r<span class=\"_ _0\"></span>eflect three main c<span class=\"_ _0\"></span>omponents:1. <span class=\"_ _290\"> </span><span class=\"ff3 fc4\">Risk of inciden<span class=\"_ _6\"></span>ts that a<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ect cash flow</span>2. <span class=\"_ _290\"> </span><span class=\"ff3 fc4\">Hypothe<span class=\"_ _0\"></span>tical licence fees and site r<span class=\"_ _0\"></span>ental c<span class=\"_ _6\"></span>ost</span>3. <span class=\"_ _290\"> </span><span class=\"ff3 fc4\">Time value o<span class=\"_ _6\"></span>f money</span>The disc<span class=\"_ _6\"></span>ount fact<span class=\"_ _6\"></span>or is set on the basis o<span class=\"_ _6\"></span>f an av<span class=\"_ _6\"></span>erage f<span class=\"_ _6\"></span>or all the Group'<span class=\"_ _c\"></span>s <span class=\"_ _1\"></span><span class=\"ws1e\">sites, which, in the Group'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span><span class=\"ws1e\">assessment, pro<span class=\"_ _6\"></span>vides <span class=\"ws0\">a <span class=\"_ _1\"></span>sensible </span></span></span></span>gro<span class=\"_ _0\"></span>wth curve for the fish - fr<span class=\"_ _6\"></span>om smolt to harv<span class=\"_ _6\"></span>estable siz<span class=\"_ _6\"></span>e. The risk adjustmen<span class=\"_ _6\"></span>t must tak<span class=\"_ _0\"></span>e into acc<span class=\"_ _6\"></span>ount the biological risks o<span class=\"_ _0\"></span>f farming, including the av<span class=\"_ _6\"></span>erage time in sea f<span class=\"_ _0\"></span>or the fish. The number of mon<span class=\"_ _6\"></span>ths left un<span class=\"_ _6\"></span>til harves<span class=\"_ _6\"></span>ting will aff<span class=\"_ _0\"></span>ect the risk. Biological risk, the risk of incr<span class=\"_ _0\"></span>eased costs and price risk will be the mos<span class=\"_ _6\"></span>t important elements t<span class=\"_ _6\"></span>o be r<span class=\"_ _6\"></span>ecognised. The pr<span class=\"_ _0\"></span>esent value model includes <span class=\"ws0\">a the-</span>or<span class=\"_ _6\"></span>etical c<span class=\"_ _6\"></span>ompensation f<span class=\"_ _6\"></span>or licence f<span class=\"_ _6\"></span>ees and site r<span class=\"_ _0\"></span>ent as an addition to the disc<span class=\"_ _0\"></span>ount factor in the model, ins<span class=\"_ _6\"></span>tead o<span class=\"_ _6\"></span>f being <span class=\"ws0\">a c<span class=\"_ _0\"></span>ost-reducing </span>factor in the calcula<span class=\"_ _6\"></span>tion.Fair V<span class=\"_ _0\"></span>alue due to business combina<span class=\"_ _0\"></span>tionsDue to business c<span class=\"_ _0\"></span>ombinations, assets and liabilities ar<span class=\"_ _0\"></span>e taken ov<span class=\"_ _6\"></span>er at fair v<span class=\"_ _6\"></span>alue. Fair value adjus<span class=\"_ _6\"></span>tment on biological asse<span class=\"_ _0\"></span>ts at the time of acquisition ar<span class=\"_ _0\"></span>e included in the cost o<span class=\"_ _0\"></span>f biological assets. In or<span class=\"_ _6\"></span>der to give the users o<span class=\"_ _6\"></span>f the financial sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t an bett<span class=\"_ _0\"></span>er understanding of the Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"ws0\">s <span class=\"_ _6\"></span><span class=\"ws59\">pro<span class=\"_ _6\"></span>fit and loss rela<span class=\"_ _0\"></span>ted to goods sold in the period, the </span></span>eff<span class=\"_ _0\"></span>ect of fair value adjus<span class=\"_ _6\"></span>tment fr<span class=\"_ _6\"></span>om the acquisition r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to sold fish in the period hav<span class=\"_ _6\"></span>e reduced the c<span class=\"_ _0\"></span>ost of goods sold. The e<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ect is shown in a <span class=\"_ _0\"></span>separa<span class=\"_ _6\"></span>te line in the s<span class=\"_ _0\"></span>tatemen<span class=\"_ _6\"></span>t of pr<span class=\"_ _0\"></span>ofit or loss, and the corr<span class=\"_ _0\"></span>esponding effect is pr<span class=\"_ _0\"></span>esent<span class=\"_ _6\"></span>ed ona separa<span class=\"_ _6\"></span>te line t<span class=\"_ _0\"></span>ogether with fair value adjus<span class=\"_ _6\"></span>tments. Change in fair v<span class=\"_ _6\"></span>alue adjustmen<span class=\"_ _6\"></span>t due to businessc<span class=\"_ _6\"></span>ombination is included in the gr<span class=\"_ _6\"></span>oup'<span class=\"_ _0\"></span>s opera<span class=\"_ _6\"></span>ting pro<span class=\"_ _0\"></span>fit.Incident-based mortalityIn the ev<span class=\"_ _6\"></span>ent o<span class=\"_ _6\"></span>f incidents e<span class=\"_ _0\"></span>xceeding 3% mortality in a <span class=\"_ _0\"></span>period based on a <span class=\"_ _6\"></span>single incident, or if the mortalitye<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>ceeds 5% ov<span class=\"_ _6\"></span>er sev<span class=\"_ _6\"></span>eral periods based on one and the same inciden<span class=\"_ _0\"></span>t, an assessment is made as towhether ther<span class=\"_ _0\"></span>e is <span class=\"ws0\">a <span class=\"_ _1\"></span></span>basis for writ<span class=\"_ _6\"></span>e-down. The assessmen<span class=\"_ _6\"></span>t rela<span class=\"_ _0\"></span>tes to the number o<span class=\"_ _6\"></span>f fish and is carriedout at sit<span class=\"_ _0\"></span>e level. Inciden<span class=\"_ _6\"></span>t-based mortality is rec<span class=\"_ _0\"></span>ognised under cost o<span class=\"_ _0\"></span>f goods sold in the Consolidat<span class=\"_ _6\"></span>edS<span class=\"_ _0\"></span>tatemen<span class=\"_ _6\"></span>t of Pr<span class=\"_ _0\"></span>ofit or Loss.Acc<span class=\"_ _0\"></span>ounting policiesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>actsThe Group en<span class=\"_ _0\"></span>ters int<span class=\"_ _6\"></span>o forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontracts t<span class=\"_ _0\"></span>o reduce the for<span class=\"ws0\">-</span>eign e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change risk rela<span class=\"_ _6\"></span>ting to futur<span class=\"_ _0\"></span>e sales re<span class=\"_ _6\"></span>venues deriving fr<span class=\"_ _6\"></span>om cust<span class=\"_ _6\"></span>omer con<span class=\"_ _0\"></span>tracts denominat<span class=\"_ _0\"></span>ed in foreign <span class=\"_ _6\"></span>currencies f<span class=\"_ _6\"></span>or the physical delivery o<span class=\"_ _6\"></span>f salmon. The Group'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span><span class=\"ws1e\">forwar<span class=\"_ _6\"></span>d currency c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts fall due </span></span>for pa<span class=\"_ _6\"></span>yment be<span class=\"_ _6\"></span>tween January 2023 and January 2024, and hedge all tr<span class=\"_ _6\"></span>ade receiv<span class=\"_ _6\"></span>ables and cash flows fr<span class=\"_ _0\"></span>om sales contr<span class=\"_ _0\"></span>acts in for<span class=\"_ _6\"></span>eign curr<span class=\"_ _6\"></span>encies during this period. Forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts are r<span class=\"_ _6\"></span>ec<span class=\"_ _6\"></span>ognised at fair v<span class=\"_ _6\"></span>alue in the balance sheet. The fair v<span class=\"_ _6\"></span>alue of f<span class=\"_ _6\"></span>orwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts are valued using valua<span class=\"_ _6\"></span>tion techniques, which emplo<span class=\"_ _0\"></span>y the use of marke<span class=\"_ _6\"></span>t observable inputs such as forwar<span class=\"_ _0\"></span>d pricing and swap models using presen<span class=\"_ _6\"></span>t value calculations. The models inc<span class=\"_ _0\"></span>orporat<span class=\"_ _0\"></span>e various inputs including the cr<span class=\"_ _6\"></span>edit quality of c<span class=\"_ _6\"></span>ount<span class=\"_ _0\"></span>erparties, foreign e<span class=\"_ _0\"></span>xchange spo<span class=\"_ _0\"></span>t and forwar<span class=\"_ _6\"></span>d r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>es, yield curves o<span class=\"_ _6\"></span>f the r<span class=\"_ _6\"></span>espective curr<span class=\"_ _0\"></span>encies, currency basis spr<span class=\"_ _6\"></span>eads betw<span class=\"_ _6\"></span>een the respectiv<span class=\"_ _6\"></span>e curr<span class=\"_ _6\"></span>encies. Rec<span class=\"_ _0\"></span>ognition of gains and losses r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o the forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts depends on whether they qualify for hedge acc<span class=\"_ _0\"></span>ounting. For forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts that qualify f<span class=\"_ _6\"></span>or hedge accoun<span class=\"_ _0\"></span>ting, the fair value o<span class=\"_ _6\"></span>f the eff<span class=\"_ _0\"></span>ective portion is r<span class=\"_ _6\"></span>ecognised in o<span class=\"_ _0\"></span>ther compr<span class=\"_ _6\"></span>e<span class=\"ws0\">-</span>hensive inc<span class=\"_ _0\"></span>ome. When time differ<span class=\"_ _6\"></span>ences arise between r<span class=\"_ _0\"></span>eceipts fr<span class=\"_ _6\"></span>om sales c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts and the settlemen<span class=\"_ _0\"></span>t of forwar<span class=\"_ _0\"></span>d hedges, the currency acc<span class=\"_ _6\"></span>ount r<span class=\"_ _6\"></span>eplaces the forwar<span class=\"_ _0\"></span>d hedges as the hedging instrument. Dr<span class=\"_ _6\"></span>awdowns on the curr<span class=\"_ _6\"></span>ency acc<span class=\"_ _6\"></span>ount, when this is deemed t<span class=\"_ _6\"></span>o be the hedging instrumen<span class=\"_ _6\"></span>t, are r<span class=\"_ _0\"></span>ecognised a<span class=\"_ _6\"></span>t the ex<span class=\"_ _0\"></span>change ra<span class=\"_ _0\"></span>te in eff<span class=\"_ _0\"></span>ect on the r<span class=\"_ _6\"></span>eporting dat<span class=\"_ _6\"></span>e and the re<span class=\"_ _0\"></span>valuation e<span class=\"_ _6\"></span>ffect is r<span class=\"_ _0\"></span>ecognised in OCI. Gains and losses r<span class=\"_ _6\"></span>ecognised in OCI and accumula<span class=\"_ _0\"></span>ted equity are r<span class=\"_ _6\"></span>ecycled t<span class=\"_ _6\"></span>o pro<span class=\"_ _6\"></span>fit and loss in the same period as the hedged expect<span class=\"_ _0\"></span>ed futur<span class=\"_ _6\"></span>e cash flows a<span class=\"_ _6\"></span>ffect pr<span class=\"_ _0\"></span>ofit and loss. Inefficiency in hedging fact<span class=\"_ _6\"></span>ors arises when the hedged volume de<span class=\"_ _6\"></span>viat<span class=\"_ _0\"></span>es from the deliver<span class=\"_ _0\"></span>ed volume. The inefficiency is r<span class=\"_ _0\"></span>ecognised as a financial it<span class=\"_ _6\"></span>em in pro<span class=\"_ _6\"></span>fit and loss. The Group c<span class=\"_ _0\"></span>omplies with the criteria set out in IFRS 9 when assessing whether <span class=\"_ _1\"></span>a <span class=\"_ _37\"></span><span class=\"ws1c\">forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontract mee<span class=\"_ _6\"></span>ts the r<span class=\"_ _6\"></span>equiremen<span class=\"_ _0\"></span>ts for </span>hedge acc<span class=\"_ _6\"></span>ounting. This means tha<span class=\"_ _6\"></span>t satis<span class=\"_ _6\"></span>factory documen<span class=\"_ _6\"></span>tation o<span class=\"_ _6\"></span>f the matt<span class=\"_ _0\"></span>er to be hedged must e<span class=\"_ _6\"></span>xist when the hedge is en<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>ed into, and ther<span class=\"_ _6\"></span>e must be <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws26\">high level o<span class=\"_ _6\"></span>f efficiency<span class=\"_ _6\"></span>, in that the hedge r<span class=\"_ _0\"></span>eflects </span></span>the e<span class=\"_ _6\"></span>xpected cash flo<span class=\"_ _6\"></span>w from the underlying sales c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>act. There must also be <span class=\"ws0\">a </span>high degree of pr<span class=\"_ _0\"></span>obability that the futur<span class=\"_ _6\"></span>e cash flow will mat<span class=\"_ _0\"></span>erialise and the efficiency of the hedge must be measur<span class=\"_ _0\"></span>able. The efficiency o<span class=\"_ _6\"></span>f hedges is monitor<span class=\"_ _0\"></span>ed con<span class=\"_ _6\"></span>tinuously.For f<span class=\"_ _6\"></span>orwar<span class=\"_ _6\"></span>d currency c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts which do not qualify f<span class=\"_ _6\"></span>or hedge acc<span class=\"_ _6\"></span>ounting, an<span class=\"_ _6\"></span>y change in the fair value is r<span class=\"_ _0\"></span>ecognised as <span class=\"ws0\">a </span>change in fair value thr<span class=\"_ _0\"></span>ough profit and loss. The hedging r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e is the spot r<span class=\"_ _0\"></span>ate adjus<span class=\"_ _0\"></span>ted for <span class=\"ws1b\">a <span class=\"_ _1\"></span></span>forwar<span class=\"_ _0\"></span>d element. The forwar<span class=\"_ _0\"></span>d element is the diff<span class=\"_ _6\"></span>erence be<span class=\"_ _0\"></span>tween the spot r<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>e and the forwar<span class=\"_ _0\"></span>d ra<span class=\"_ _6\"></span>te, and r<span class=\"_ _0\"></span>eflects the diff<span class=\"_ _6\"></span>erence in the r<span class=\"_ _0\"></span>ate o<span class=\"_ _0\"></span>f inter<span class=\"_ _0\"></span>est betw<span class=\"_ _6\"></span>een NOK and the curr<span class=\"_ _6\"></span>ency traded. Wh<span class=\"_ _6\"></span>en sev<span class=\"_ _6\"></span>eral f<span class=\"_ _0\"></span>orward hedges ar<span class=\"_ _6\"></span>e linked t<span class=\"_ _6\"></span>o <span class=\"ws0\">a <span class=\"_ _1\"></span></span>sales contr<span class=\"_ _0\"></span>act, the hedging ra<span class=\"_ _6\"></span>te is calcula<span class=\"_ _6\"></span>t<span class=\"_ _6\"></span>ed as the volume-w<span class=\"_ _6\"></span>eight<span class=\"_ _6\"></span>ed forwar<span class=\"_ _0\"></span>d ra<span class=\"_ _6\"></span>te f<span class=\"_ _0\"></span>or the underlying hedges.Int<span class=\"_ _0\"></span>erest and curr<span class=\"_ _0\"></span>ency swapsThe group has en<span class=\"_ _0\"></span>tered in<span class=\"_ _0\"></span>to <span class=\"ws27\">a <span class=\"_ _6\"></span><span class=\"ws26\">int<span class=\"_ _0\"></span>erest swap and cr<span class=\"_ _0\"></span>oss-currency int<span class=\"_ _0\"></span>erest </span></span>r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e swap with the purpose of hedging in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est ra<span class=\"_ _0\"></span>te risk for <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws26\">share of </span></span>the group'<span class=\"_ _c\"></span><span class=\"ws1f\">s <span class=\"_ _6\"></span><span class=\"ws22\">loans with floating in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est ra<span class=\"_ _0\"></span>tes and hedging of curr<span class=\"_ _0\"></span>ency </span></span>risk r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to the oper<span class=\"_ _0\"></span>ations in Iceland. The hedging of in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e risk is <span class=\"ws1f\">a <span class=\"_ _0\"></span><span class=\"ws26\">cash flow hedging, and the hedging of the business in Iceland </span></span>is a <span class=\"_ _0\"></span><span class=\"ws37\">net inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>t hedging, both hedging c<span class=\"_ _0\"></span>onditions are c<span class=\"_ _6\"></span>onsidered </span>to sa<span class=\"_ _6\"></span>tisfy the r<span class=\"_ _0\"></span>equirements f<span class=\"_ _0\"></span>or hedge accounting. The fair v<span class=\"_ _0\"></span>alue of the swaps ar<span class=\"_ _6\"></span>e valued using v<span class=\"_ _6\"></span>aluation t<span class=\"_ _6\"></span>echniques, which employ the use of mark<span class=\"_ _0\"></span>et observable inputs such as f<span class=\"_ _6\"></span>orwar<span class=\"_ _6\"></span>d pricing and swap models using pr<span class=\"_ _6\"></span>esent v<span class=\"_ _6\"></span>alue calculations. The models inc<span class=\"_ _0\"></span>orporat<span class=\"_ _0\"></span>e various inputs including the cr<span class=\"_ _0\"></span>edit quality of coun<span class=\"_ _0\"></span>terparties, for<span class=\"_ _0\"></span>eign e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change spot and f<span class=\"_ _6\"></span>orwar<span class=\"_ _6\"></span>d r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>es, yield curves o<span class=\"_ _6\"></span>f the r<span class=\"_ _6\"></span>espective cur<span class=\"ws0\">-</span>r<span class=\"_ _6\"></span>encies, currency basis spr<span class=\"_ _0\"></span>eads between the r<span class=\"_ _6\"></span>espective curr<span class=\"_ _0\"></span>encies and int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ate curv<span class=\"_ _6\"></span>es. Rec<span class=\"_ _0\"></span>ognition of gains and losses r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o the forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontracts depends on whe<span class=\"_ _0\"></span>ther they qualify for hedge acc<span class=\"_ _6\"></span>ounting. The fair v<span class=\"_ _6\"></span>alue changes of the swaps q<span class=\"_ _6\"></span>ualifying for hedge acc<span class=\"_ _6\"></span>ounting ar<span class=\"_ _6\"></span>e r<span class=\"_ _6\"></span>ecognised in o<span class=\"_ _0\"></span>ther compr<span class=\"_ _6\"></span>ehensive inc<span class=\"_ _0\"></span>ome, and the swap c<span class=\"_ _6\"></span>osts ar<span class=\"_ _6\"></span>e amortized as in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est cos<span class=\"_ _6\"></span>ts ov<span class=\"_ _0\"></span>er the term of the agr<span class=\"_ _6\"></span>eement. The e<span class=\"_ _6\"></span>ffectiv<span class=\"_ _0\"></span>eness of hedging is measured a<span class=\"_ _6\"></span>t the end of each period, any ine<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ective portion will be r<span class=\"_ _0\"></span>ecognised as <span class=\"ws0\">a financial </span>item in the pr<span class=\"_ _0\"></span>ofit and loss.Financial c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts Fish poolThe Group en<span class=\"_ _0\"></span>ters int<span class=\"_ _6\"></span>o financial con<span class=\"_ _0\"></span>tracts on Fish Pool t<span class=\"_ _0\"></span>o hedge prices r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o pur<span class=\"_ _6\"></span>chase and sales con<span class=\"_ _0\"></span>tracts for the ph<span class=\"_ _6\"></span>ysical delivery o<span class=\"_ _0\"></span>f salmon. The c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts fall due for se<span class=\"_ _0\"></span>ttlement within one year<span class=\"_ _6\"></span>. Real<span class=\"ws0\">-</span>ised gains or losses on these c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts ar<span class=\"_ _6\"></span>e rec<span class=\"_ _0\"></span>ognised in opera<span class=\"_ _6\"></span>ting pro<span class=\"_ _0\"></span>fit/loss. The contr<span class=\"_ _0\"></span>acts are measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _0\"></span>alue. Unrealised gains and losses ar<span class=\"_ _6\"></span>e included in fair value adjustmen<span class=\"_ _0\"></span>ts in profit and loss. The fair value o<span class=\"_ _6\"></span>f Fish Pool c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts is calculat<span class=\"_ _6\"></span>ed on the basis of the c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>act'<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span><span class=\"ws4f\">agreed settlemen<span class=\"_ _0\"></span>t price, the market v<span class=\"_ _0\"></span>alue of the fish on </span>the r<span class=\"_ _6\"></span>eporting dat<span class=\"_ _6\"></span>e, the con<span class=\"_ _0\"></span>tract'<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws33\">t<span class=\"_ _6\"></span>erm and observable mark<span class=\"_ _0\"></span>et prices </span></span>for c<span class=\"_ _0\"></span>ontracts with an equiv<span class=\"_ _0\"></span>alent term.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-131-2": {
   "value": "NOTE 3.<span class=\"_ _0\"></span>7 <span class=\"_ _1d\"> </span> <span class=\"_ _1d\"> </span><span class=\"fsa fc4 ls0\">Trade and other receiv<span class=\"_ _6\"></span>ables</span>Acc<span class=\"_ _0\"></span>ounting principlesThe Group'<span class=\"_ _c\"></span>s receiv<span class=\"_ _6\"></span>ables are r<span class=\"_ _0\"></span>ecognised a<span class=\"_ _6\"></span>t amortised cos<span class=\"_ _6\"></span>t. Receiv<span class=\"_ _6\"></span>ables in for<span class=\"_ _0\"></span>eign currencies ar<span class=\"_ _6\"></span>e tr<span class=\"_ _6\"></span>anslat<span class=\"_ _6\"></span>ed using the ex<span class=\"_ _0\"></span>change ra<span class=\"_ _0\"></span>te a the time of the tr<span class=\"_ _0\"></span>ansaction. Due to the short-term na<span class=\"_ _6\"></span>tur<span class=\"_ _6\"></span>e of the curr<span class=\"_ _6\"></span>ent r<span class=\"_ _6\"></span>eceivables, their carrying amoun<span class=\"_ _0\"></span>t is consider<span class=\"_ _6\"></span>ed to be the same as their fair v<span class=\"_ _6\"></span>alue.The Group uses a simplified me<span class=\"_ _0\"></span>thod for calculating loss allo<span class=\"_ _6\"></span>wance on trade r<span class=\"_ _0\"></span>eceivables. In principle, the Group cr<span class=\"_ _0\"></span>edit insures its tr<span class=\"_ _6\"></span>ade r<span class=\"_ _6\"></span>eceivables and mak<span class=\"_ _0\"></span>es an allowance for e<span class=\"_ _0\"></span>xpected bad debts on that portion which is no<span class=\"_ _0\"></span>t insured. The Group measur<span class=\"_ _0\"></span>es its allowance for bad deb<span class=\"_ _0\"></span>ts on the basis of for cr<span class=\"_ _0\"></span>edit losses expect<span class=\"_ _6\"></span>ed ov<span class=\"_ _6\"></span>er the remaining lif<span class=\"_ _0\"></span>e of the e<span class=\"_ _6\"></span>xposure, and no<span class=\"_ _0\"></span>t based on a 12-month ex<span class=\"_ _1\"></span><span class=\"ls0 ws0\">pect<span class=\"_ _6\"></span>ed loss.</span>NOK 1,000<span class=\"_ _130\"> </span>2022<span class=\"_ _ba\"> </span>2021T<span class=\"_ _0\"></span>rade r<span class=\"_ _6\"></span>eceivables<span class=\"_ _c7\"> </span>1,429,071<span class=\"_ _87\"> </span>943,880Allowance f<span class=\"_ _6\"></span>or credit losses<span class=\"_ _299\"> </span>-14,936<span class=\"_ _86\"> </span>-8,946T<span class=\"_ _c\"></span>otal tr<span class=\"_ _6\"></span>ade receiv<span class=\"_ _6\"></span>ables at 31 December<span class=\"_ _29a\"> </span>1,414,135<span class=\"_ _10a\"> </span>934,934Other curren<span class=\"_ _0\"></span>t receivables<span class=\"_ _b0\"> </span>662,978<span class=\"_ _87\"> </span>479,617Other non-curren<span class=\"_ _0\"></span>t receivables<span class=\"_ _29b\"> </span>328,876<span class=\"_ _87\"> </span>109,898T<span class=\"_ _c\"></span>otal receiv<span class=\"_ _0\"></span>ables at 31 December<span class=\"_ _26b\"> </span>2,405,989<span class=\"_ _1e\"> </span>1,524,449Prepaid e<span class=\"_ _0\"></span>xpenses included in other curr<span class=\"_ _6\"></span>ent r<span class=\"_ _0\"></span>eceivables<span class=\"_ _2a\"> </span>89,681<span class=\"_ _192\"> </span>35,625V<span class=\"_ _0\"></span>A<span class=\"_ _c\"></span>T re<span class=\"_ _6\"></span>funds included in other curr<span class=\"_ _0\"></span>ent receiv<span class=\"_ _0\"></span>ables<span class=\"_ _10e\"> </span>225,680<span class=\"_ _87\"> </span>190,637Deriva<span class=\"_ _6\"></span>tives included in o<span class=\"_ _6\"></span>ther curr<span class=\"_ _6\"></span>ent r<span class=\"_ _6\"></span>eceivables<span class=\"_ _13f\"> </span>99,082<span class=\"_ _18\"> </span>62,426Deriva<span class=\"_ _6\"></span>tives included in o<span class=\"_ _6\"></span>ther non-curr<span class=\"_ _6\"></span>ent r<span class=\"_ _6\"></span>eceivables<span class=\"_ _a6\"> </span>247,802<span class=\"_ _278\"> </span>0Other non-curr<span class=\"_ _6\"></span>ent r<span class=\"_ _6\"></span>eceivables includes <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws22\">loan to Gyda EHF with <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws22\">carrying amount o<span class=\"_ _6\"></span>f NOK 34.1 million at </span></span></span></span>31 December 2022. The loan is <span class=\"ws1f\">a <span class=\"_ _6\"></span>seller'<span class=\"_ _0\"></span>s <span class=\"_ _6\"></span><span class=\"ws26\">credit arise fr<span class=\"_ _0\"></span>om sale of <span class=\"ws1f\">a <span class=\"_ _6\"></span><span class=\"ws26\">tr<span class=\"_ _6\"></span>anche of shar<span class=\"_ _6\"></span>es in Icelandic Salmon </span></span></span></span>A<span class=\"_ _6\"></span>S in 2019 with the to<span class=\"_ _6\"></span>tal amount o<span class=\"_ _6\"></span>f NOK 35.7 million. The loan, including int<span class=\"_ _0\"></span>erest ar<span class=\"_ _0\"></span>e repaid in 2023. Cr<span class=\"_ _6\"></span>edit losses are classified as o<span class=\"_ _0\"></span>ther operating e<span class=\"_ _0\"></span>xpenses in profit and loss. Changes in allo<span class=\"_ _0\"></span>wance for credit losses and cr<span class=\"_ _6\"></span>edit losses charged t<span class=\"_ _6\"></span>o e<span class=\"_ _6\"></span>xpenses during the period are pr<span class=\"_ _0\"></span>esented belo<span class=\"_ _0\"></span>w.For further in<span class=\"_ _6\"></span>forma<span class=\"_ _6\"></span>tion rela<span class=\"_ _0\"></span>ted to cr<span class=\"_ _0\"></span>edit risk and foreign e<span class=\"_ _0\"></span>xchange risk, see No<span class=\"_ _0\"></span>te 4.1. NOK 1,000<span class=\"_ _130\"> </span>2022<span class=\"_ _ba\"> </span>2021Pro<span class=\"_ _6\"></span>visions for bad deb<span class=\"_ _6\"></span>t 1 Jan<span class=\"_ _29c\"> </span>8,946<span class=\"_ _67\"> </span>9,710Pro<span class=\"_ _6\"></span>visions for bad deb<span class=\"_ _6\"></span>ts 31 Dec<span class=\"_ _9b\"> </span>14,936<span class=\"_ _67\"> </span>8,946Change in pro<span class=\"_ _0\"></span>visions for bad debts during the period<span class=\"_ _25b\"> </span>5,990<span class=\"_ _a0\"> </span>-763Actual bad deb<span class=\"_ _6\"></span>ts<span class=\"_ _29d\"> </span>2,451<span class=\"_ _b\"> </span>106Change in pro<span class=\"_ _6\"></span>visions for bad deb<span class=\"_ _6\"></span>ts<span class=\"_ _154\"> </span>5,990<span class=\"_ _21\"> </span>-763Bad debts char<span class=\"_ _0\"></span>ged to expenses during the period<span class=\"_ _199\"> </span>8,440<span class=\"_ _21\"> </span>-658T<span class=\"_ _0\"></span>rade r<span class=\"_ _6\"></span>eceivables had the f<span class=\"_ _0\"></span>ollowing maturity pr<span class=\"_ _0\"></span>ofileNOK 1,000<span class=\"_ _b6\"> </span>Not due<span class=\"_ _5f\"> </span>&lt;30 d<span class=\"_ _fe\"> </span>30-45d<span class=\"_ _69\"> </span>45-90d<span class=\"_ _61\"> </span>&gt;90d<span class=\"_ _27\"> </span>T<span class=\"_ _0\"></span>otal31.12.2022<span class=\"_ _192\"> </span>1,016,521<span class=\"_ _68\"> </span>330,067<span class=\"_ _b1\"> </span>18,167<span class=\"_ _70\"> </span>8,493<span class=\"_ _87\"> </span>55,822<span class=\"_ _da\"> </span>1,429,07131.12.2021<span class=\"_ _30\"> </span>738,812<span class=\"_ _68\"> </span>131,505<span class=\"_ _b1\"> </span>31,921<span class=\"_ _87\"> </span>12,467<span class=\"_ _8c\"> </span>29,175<span class=\"_ _68\"> </span>943,880T<span class=\"_ _0\"></span>ransf<span class=\"_ _0\"></span>erred receiv<span class=\"_ _0\"></span>ablesSalMar has ent<span class=\"_ _0\"></span>ered int<span class=\"_ _6\"></span>o an agr<span class=\"_ _6\"></span>eement with a cr<span class=\"_ _0\"></span>edit institution for the pur<span class=\"_ _0\"></span>chase of trade r<span class=\"_ _0\"></span>eceivables that mee<span class=\"_ _6\"></span>t certain specified criteria. SalMar tr<span class=\"_ _0\"></span>ansf<span class=\"_ _6\"></span>ers trade r<span class=\"_ _0\"></span>eceivables that mee<span class=\"_ _0\"></span>t these criteria as and when they arise and r<span class=\"_ _0\"></span>eceives immediat<span class=\"_ _6\"></span>e settlemen<span class=\"_ _0\"></span>t thereof<span class=\"_ _0\"></span>. Normal maturity o<span class=\"_ _0\"></span>f trade r<span class=\"_ _6\"></span>eceiva-bles is 30-45 days. The ma<span class=\"_ _6\"></span>terial part o<span class=\"_ _0\"></span>f the credit risk is tr<span class=\"_ _6\"></span>ansf<span class=\"_ _0\"></span>erred when the tr<span class=\"_ _6\"></span>ade receiv<span class=\"_ _0\"></span>ables is tr<span class=\"_ _6\"></span>ansf<span class=\"_ _6\"></span>err<span class=\"_ _6\"></span>ed to the cr<span class=\"_ _0\"></span>edit institution. The receiv<span class=\"_ _6\"></span>ables ar<span class=\"_ _6\"></span>e derec<span class=\"_ _0\"></span>ognised in the balance on the date the tr<span class=\"_ _6\"></span>ansf<span class=\"_ _6\"></span>er tak<span class=\"_ _6\"></span>es place. As at 31 December 2022, a t<span class=\"_ _6\"></span>otal o<span class=\"_ _6\"></span>f NOK 1 103,8 million in outstanding r<span class=\"_ _0\"></span>eceiv-ables has been tr<span class=\"_ _6\"></span>ansf<span class=\"_ _6\"></span>err<span class=\"_ _6\"></span>ed and derec<span class=\"_ _0\"></span>ognised (31 December 2021, a total o<span class=\"_ _0\"></span>f NOK 595,3 million). The change in tr<span class=\"_ _6\"></span>ade receiv<span class=\"_ _6\"></span>ables deriving from this der<span class=\"_ _0\"></span>ecognition is included under oper<span class=\"_ _0\"></span>ating activities in the sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t of cash flo<span class=\"_ _0\"></span>w.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-131-3": {
   "value": "NOTE 3.<span class=\"_ _0\"></span>7 <span class=\"_ _1d\"> </span> <span class=\"_ _1d\"> </span><span class=\"fsa fc4 ls0\">Trade and other receiv<span class=\"_ _6\"></span>ables</span>Acc<span class=\"_ _0\"></span>ounting principlesThe Group'<span class=\"_ _c\"></span>s receiv<span class=\"_ _6\"></span>ables are r<span class=\"_ _0\"></span>ecognised a<span class=\"_ _6\"></span>t amortised cos<span class=\"_ _6\"></span>t. Receiv<span class=\"_ _6\"></span>ables in for<span class=\"_ _0\"></span>eign currencies ar<span class=\"_ _6\"></span>e tr<span class=\"_ _6\"></span>anslat<span class=\"_ _6\"></span>ed using the ex<span class=\"_ _0\"></span>change ra<span class=\"_ _0\"></span>te a the time of the tr<span class=\"_ _0\"></span>ansaction. Due to the short-term na<span class=\"_ _6\"></span>tur<span class=\"_ _6\"></span>e of the curr<span class=\"_ _6\"></span>ent r<span class=\"_ _6\"></span>eceivables, their carrying amoun<span class=\"_ _0\"></span>t is consider<span class=\"_ _6\"></span>ed to be the same as their fair v<span class=\"_ _6\"></span>alue.The Group uses a simplified me<span class=\"_ _0\"></span>thod for calculating loss allo<span class=\"_ _6\"></span>wance on trade r<span class=\"_ _0\"></span>eceivables. In principle, the Group cr<span class=\"_ _0\"></span>edit insures its tr<span class=\"_ _6\"></span>ade r<span class=\"_ _6\"></span>eceivables and mak<span class=\"_ _0\"></span>es an allowance for e<span class=\"_ _0\"></span>xpected bad debts on that portion which is no<span class=\"_ _0\"></span>t insured. The Group measur<span class=\"_ _0\"></span>es its allowance for bad deb<span class=\"_ _0\"></span>ts on the basis of for cr<span class=\"_ _0\"></span>edit losses expect<span class=\"_ _6\"></span>ed ov<span class=\"_ _6\"></span>er the remaining lif<span class=\"_ _0\"></span>e of the e<span class=\"_ _6\"></span>xposure, and no<span class=\"_ _0\"></span>t based on a 12-month ex<span class=\"_ _1\"></span><span class=\"ls0 ws0\">pect<span class=\"_ _6\"></span>ed loss.</span>NOK 1,000<span class=\"_ _130\"> </span>2022<span class=\"_ _ba\"> </span>2021T<span class=\"_ _0\"></span>rade r<span class=\"_ _6\"></span>eceivables<span class=\"_ _c7\"> </span>1,429,071<span class=\"_ _87\"> </span>943,880Allowance f<span class=\"_ _6\"></span>or credit losses<span class=\"_ _299\"> </span>-14,936<span class=\"_ _86\"> </span>-8,946T<span class=\"_ _c\"></span>otal tr<span class=\"_ _6\"></span>ade receiv<span class=\"_ _6\"></span>ables at 31 December<span class=\"_ _29a\"> </span>1,414,135<span class=\"_ _10a\"> </span>934,934Other curren<span class=\"_ _0\"></span>t receivables<span class=\"_ _b0\"> </span>662,978<span class=\"_ _87\"> </span>479,617Other non-curren<span class=\"_ _0\"></span>t receivables<span class=\"_ _29b\"> </span>328,876<span class=\"_ _87\"> </span>109,898T<span class=\"_ _c\"></span>otal receiv<span class=\"_ _0\"></span>ables at 31 December<span class=\"_ _26b\"> </span>2,405,989<span class=\"_ _1e\"> </span>1,524,449Prepaid e<span class=\"_ _0\"></span>xpenses included in other curr<span class=\"_ _6\"></span>ent r<span class=\"_ _0\"></span>eceivables<span class=\"_ _2a\"> </span>89,681<span class=\"_ _192\"> </span>35,625V<span class=\"_ _0\"></span>A<span class=\"_ _c\"></span>T re<span class=\"_ _6\"></span>funds included in other curr<span class=\"_ _0\"></span>ent receiv<span class=\"_ _0\"></span>ables<span class=\"_ _10e\"> </span>225,680<span class=\"_ _87\"> </span>190,637Deriva<span class=\"_ _6\"></span>tives included in o<span class=\"_ _6\"></span>ther curr<span class=\"_ _6\"></span>ent r<span class=\"_ _6\"></span>eceivables<span class=\"_ _13f\"> </span>99,082<span class=\"_ _18\"> </span>62,426Deriva<span class=\"_ _6\"></span>tives included in o<span class=\"_ _6\"></span>ther non-curr<span class=\"_ _6\"></span>ent r<span class=\"_ _6\"></span>eceivables<span class=\"_ _a6\"> </span>247,802<span class=\"_ _278\"> </span>0Other non-curr<span class=\"_ _6\"></span>ent r<span class=\"_ _6\"></span>eceivables includes <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws22\">loan to Gyda EHF with <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws22\">carrying amount o<span class=\"_ _6\"></span>f NOK 34.1 million at </span></span></span></span>31 December 2022. The loan is <span class=\"ws1f\">a <span class=\"_ _6\"></span>seller'<span class=\"_ _0\"></span>s <span class=\"_ _6\"></span><span class=\"ws26\">credit arise fr<span class=\"_ _0\"></span>om sale of <span class=\"ws1f\">a <span class=\"_ _6\"></span><span class=\"ws26\">tr<span class=\"_ _6\"></span>anche of shar<span class=\"_ _6\"></span>es in Icelandic Salmon </span></span></span></span>A<span class=\"_ _6\"></span>S in 2019 with the to<span class=\"_ _6\"></span>tal amount o<span class=\"_ _6\"></span>f NOK 35.7 million. The loan, including int<span class=\"_ _0\"></span>erest ar<span class=\"_ _0\"></span>e repaid in 2023. Cr<span class=\"_ _6\"></span>edit losses are classified as o<span class=\"_ _0\"></span>ther operating e<span class=\"_ _0\"></span>xpenses in profit and loss. Changes in allo<span class=\"_ _0\"></span>wance for credit losses and cr<span class=\"_ _6\"></span>edit losses charged t<span class=\"_ _6\"></span>o e<span class=\"_ _6\"></span>xpenses during the period are pr<span class=\"_ _0\"></span>esented belo<span class=\"_ _0\"></span>w.For further in<span class=\"_ _6\"></span>forma<span class=\"_ _6\"></span>tion rela<span class=\"_ _0\"></span>ted to cr<span class=\"_ _0\"></span>edit risk and foreign e<span class=\"_ _0\"></span>xchange risk, see No<span class=\"_ _0\"></span>te 4.1. NOK 1,000<span class=\"_ _130\"> </span>2022<span class=\"_ _ba\"> </span>2021Pro<span class=\"_ _6\"></span>visions for bad deb<span class=\"_ _6\"></span>t 1 Jan<span class=\"_ _29c\"> </span>8,946<span class=\"_ _67\"> </span>9,710Pro<span class=\"_ _6\"></span>visions for bad deb<span class=\"_ _6\"></span>ts 31 Dec<span class=\"_ _9b\"> </span>14,936<span class=\"_ _67\"> </span>8,946Change in pro<span class=\"_ _0\"></span>visions for bad debts during the period<span class=\"_ _25b\"> </span>5,990<span class=\"_ _a0\"> </span>-763Actual bad deb<span class=\"_ _6\"></span>ts<span class=\"_ _29d\"> </span>2,451<span class=\"_ _b\"> </span>106Change in pro<span class=\"_ _6\"></span>visions for bad deb<span class=\"_ _6\"></span>ts<span class=\"_ _154\"> </span>5,990<span class=\"_ _21\"> </span>-763Bad debts char<span class=\"_ _0\"></span>ged to expenses during the period<span class=\"_ _199\"> </span>8,440<span class=\"_ _21\"> </span>-658T<span class=\"_ _0\"></span>rade r<span class=\"_ _6\"></span>eceivables had the f<span class=\"_ _0\"></span>ollowing maturity pr<span class=\"_ _0\"></span>ofileNOK 1,000<span class=\"_ _b6\"> </span>Not due<span class=\"_ _5f\"> </span>&lt;30 d<span class=\"_ _fe\"> </span>30-45d<span class=\"_ _69\"> </span>45-90d<span class=\"_ _61\"> </span>&gt;90d<span class=\"_ _27\"> </span>T<span class=\"_ _0\"></span>otal31.12.2022<span class=\"_ _192\"> </span>1,016,521<span class=\"_ _68\"> </span>330,067<span class=\"_ _b1\"> </span>18,167<span class=\"_ _70\"> </span>8,493<span class=\"_ _87\"> </span>55,822<span class=\"_ _da\"> </span>1,429,07131.12.2021<span class=\"_ _30\"> </span>738,812<span class=\"_ _68\"> </span>131,505<span class=\"_ _b1\"> </span>31,921<span class=\"_ _87\"> </span>12,467<span class=\"_ _8c\"> </span>29,175<span class=\"_ _68\"> </span>943,880T<span class=\"_ _0\"></span>ransf<span class=\"_ _0\"></span>erred receiv<span class=\"_ _0\"></span>ablesSalMar has ent<span class=\"_ _0\"></span>ered int<span class=\"_ _6\"></span>o an agr<span class=\"_ _6\"></span>eement with a cr<span class=\"_ _0\"></span>edit institution for the pur<span class=\"_ _0\"></span>chase of trade r<span class=\"_ _0\"></span>eceivables that mee<span class=\"_ _6\"></span>t certain specified criteria. SalMar tr<span class=\"_ _0\"></span>ansf<span class=\"_ _6\"></span>ers trade r<span class=\"_ _0\"></span>eceivables that mee<span class=\"_ _0\"></span>t these criteria as and when they arise and r<span class=\"_ _0\"></span>eceives immediat<span class=\"_ _6\"></span>e settlemen<span class=\"_ _0\"></span>t thereof<span class=\"_ _0\"></span>. Normal maturity o<span class=\"_ _0\"></span>f trade r<span class=\"_ _6\"></span>eceiva-bles is 30-45 days. The ma<span class=\"_ _6\"></span>terial part o<span class=\"_ _0\"></span>f the credit risk is tr<span class=\"_ _6\"></span>ansf<span class=\"_ _0\"></span>erred when the tr<span class=\"_ _6\"></span>ade receiv<span class=\"_ _0\"></span>ables is tr<span class=\"_ _6\"></span>ansf<span class=\"_ _6\"></span>err<span class=\"_ _6\"></span>ed to the cr<span class=\"_ _0\"></span>edit institution. The receiv<span class=\"_ _6\"></span>ables ar<span class=\"_ _6\"></span>e derec<span class=\"_ _0\"></span>ognised in the balance on the date the tr<span class=\"_ _6\"></span>ansf<span class=\"_ _6\"></span>er tak<span class=\"_ _6\"></span>es place. As at 31 December 2022, a t<span class=\"_ _6\"></span>otal o<span class=\"_ _6\"></span>f NOK 1 103,8 million in outstanding r<span class=\"_ _0\"></span>eceiv-ables has been tr<span class=\"_ _6\"></span>ansf<span class=\"_ _6\"></span>err<span class=\"_ _6\"></span>ed and derec<span class=\"_ _0\"></span>ognised (31 December 2021, a total o<span class=\"_ _0\"></span>f NOK 595,3 million). The change in tr<span class=\"_ _6\"></span>ade receiv<span class=\"_ _6\"></span>ables deriving from this der<span class=\"_ _0\"></span>ecognition is included under oper<span class=\"_ _0\"></span>ating activities in the sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t of cash flo<span class=\"_ _0\"></span>w.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-132-5": {
   "value": "Acc<span class=\"_ _0\"></span>ounting principlesThe Group'<span class=\"_ _c\"></span>s receiv<span class=\"_ _6\"></span>ables are r<span class=\"_ _0\"></span>ecognised a<span class=\"_ _6\"></span>t amortised cos<span class=\"_ _6\"></span>t. Receiv<span class=\"_ _6\"></span>ables in for<span class=\"_ _0\"></span>eign currencies ar<span class=\"_ _6\"></span>e tr<span class=\"_ _6\"></span>anslat<span class=\"_ _6\"></span>ed using the ex<span class=\"_ _0\"></span>change ra<span class=\"_ _0\"></span>te a the time of the tr<span class=\"_ _0\"></span>ansaction. Due to the short-term na<span class=\"_ _6\"></span>tur<span class=\"_ _6\"></span>e of the curr<span class=\"_ _6\"></span>ent r<span class=\"_ _6\"></span>eceivables, their carrying amoun<span class=\"_ _0\"></span>t is consider<span class=\"_ _6\"></span>ed to be the same as their fair v<span class=\"_ _6\"></span>alue.The Group uses a simplified me<span class=\"_ _0\"></span>thod for calculating loss allo<span class=\"_ _6\"></span>wance on trade r<span class=\"_ _0\"></span>eceivables. In principle, the Group cr<span class=\"_ _0\"></span>edit insures its tr<span class=\"_ _6\"></span>ade r<span class=\"_ _6\"></span>eceivables and mak<span class=\"_ _0\"></span>es an allowance for e<span class=\"_ _0\"></span>xpected bad debts on that portion which is no<span class=\"_ _0\"></span>t insured. The Group measur<span class=\"_ _0\"></span>es its allowance for bad deb<span class=\"_ _0\"></span>ts on the basis of for cr<span class=\"_ _0\"></span>edit losses expect<span class=\"_ _6\"></span>ed ov<span class=\"_ _6\"></span>er the remaining lif<span class=\"_ _0\"></span>e of the e<span class=\"_ _6\"></span>xposure, and no<span class=\"_ _0\"></span>t based on a 12-month ex<span class=\"_ _1\"></span><span class=\"ls0 ws0\">pect<span class=\"_ _6\"></span>ed loss.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-135-2": {
   "value": "NOTE 3.8 <span class=\"_ _224\"> </span> <span class=\"_\"> </span><span class=\"fsa fc4 ls0\">F<span class=\"_ _6\"></span>inancial assets and f<span class=\"_ _1\"></span>inancial liabilities</span>Acc<span class=\"_ _0\"></span>ounting policiesA <span class=\"_ _1\"></span><span class=\"ws1c\">financial instrument is an<span class=\"_ _6\"></span>y c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>act that gives rise t<span class=\"_ _6\"></span>o <span class=\"ws3b\">a <span class=\"_ _1\"></span>financial </span></span>asset o<span class=\"_ _6\"></span>f one entity and <span class=\"ws0\">a <span class=\"_ _1\"></span></span>financial liability or equity instrument o<span class=\"_ _6\"></span>f another en<span class=\"_ _0\"></span>tity.Financial assetsThe Group'<span class=\"_ _c\"></span><span class=\"ws18\">s <span class=\"_ _37\"></span><span class=\"ws24\">financial assets is c<span class=\"_ _0\"></span>omprised of deriv<span class=\"_ _6\"></span>ativ<span class=\"_ _6\"></span>es, unlist<span class=\"_ _6\"></span>ed </span></span>equity inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>ts, other r<span class=\"_ _0\"></span>eceivables and cash &amp; cash equivalen<span class=\"_ _6\"></span>ts.The classification o<span class=\"_ _6\"></span>f financial assets a<span class=\"_ _0\"></span>t initial rec<span class=\"_ _6\"></span>ognition depends on the natur<span class=\"_ _0\"></span>e of the asset'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"ws26\">c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>actually det<span class=\"_ _0\"></span>ermined cash flows and </span></span>which business model the Group applies t<span class=\"_ _0\"></span>o the management of its financial assets. A<span class=\"_ _0\"></span>t initial rec<span class=\"_ _0\"></span>ognition, financial assets ar<span class=\"_ _6\"></span>e rec<span class=\"_ _0\"></span>ognised at fair v<span class=\"_ _6\"></span>alue. T<span class=\"_ _0\"></span>ransaction c<span class=\"_ _0\"></span>osts may be added if financial assets ar<span class=\"_ _0\"></span>e measur<span class=\"_ _6\"></span>ed at amortised c<span class=\"_ _6\"></span>ost.The Group classifies its financial asse<span class=\"_ _0\"></span>ts in three cat<span class=\"_ _0\"></span>egories:\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Financial assets measur<span class=\"_ _6\"></span>ed at amortised c<span class=\"_ _0\"></span>ost</span>\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Financial assets measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _0\"></span>alue with changes in </span>value thr<span class=\"_ _0\"></span>ough profit and loss\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Financial assets measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _0\"></span>alue in other </span>c<span class=\"_ _6\"></span>omprehensiv<span class=\"_ _6\"></span>e inc<span class=\"_ _6\"></span>ome (OCI)Financial assets measur<span class=\"_ _0\"></span>ed at amortised cos<span class=\"_ _0\"></span>tThe Group measur<span class=\"_ _0\"></span>es financial assets at amortised c<span class=\"_ _0\"></span>ost if the follo<span class=\"_ _6\"></span>wing c<span class=\"_ _6\"></span>onditions are me<span class=\"_ _6\"></span>t: the financial asset is being k<span class=\"_ _0\"></span>ept in <span class=\"ws27\">a <span class=\"_ _0\"></span><span class=\"ws22\">business model </span></span>whose purpose is to r<span class=\"_ _0\"></span>eceive con<span class=\"_ _0\"></span>tractually det<span class=\"_ _0\"></span>ermined cash flows and the c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>actual terms <span class=\"_ _6\"></span>and conditions f<span class=\"_ _6\"></span>or the financial asset giv<span class=\"_ _0\"></span>e rise to cash flo<span class=\"_ _6\"></span>ws solely c<span class=\"_ _6\"></span>omprising paymen<span class=\"_ _6\"></span>ts of in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est and principal on certain dat<span class=\"_ _0\"></span>es.The Group'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"ws26\">financial asse<span class=\"_ _0\"></span>ts at amortised cos<span class=\"_ _6\"></span>t c<span class=\"_ _6\"></span>omprise trade r<span class=\"_ _0\"></span>eceiv<span class=\"ws0\">-</span></span></span>ables, other r<span class=\"_ _0\"></span>eceivables, cash &amp; cash equivalen<span class=\"_ _6\"></span>ts. T<span class=\"_ _0\"></span>rade r<span class=\"_ _0\"></span>eceivables which do not ha<span class=\"_ _6\"></span>ve <span class=\"ws20\">a <span class=\"_ _1\"></span></span>substantial financing elemen<span class=\"_ _6\"></span>t are measur<span class=\"_ _0\"></span>ed at the tr<span class=\"_ _0\"></span>ansaction price in accor<span class=\"_ _0\"></span>dance with IFRS 15 Rev<span class=\"_ _6\"></span>enue from Con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>acts with Cust<span class=\"_ _6\"></span>omers. Financial instrumen<span class=\"_ _6\"></span>ts measured a<span class=\"_ _0\"></span>t fair value with changes in value through pr<span class=\"_ _0\"></span>ofit and lossThe Group mak<span class=\"_ _0\"></span>es use of forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontracts t<span class=\"_ _0\"></span>o hedge against fluctuations in e<span class=\"_ _0\"></span>xchange r<span class=\"_ _0\"></span>ates tha<span class=\"_ _6\"></span>t arise during its oper<span class=\"_ _6\"></span>ational activ<span class=\"ws0\">-</span>ities. The c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts ar<span class=\"_ _6\"></span>e initially rec<span class=\"_ _0\"></span>ognised at fair value. Changes in fair r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to c<span class=\"_ _0\"></span>ontracts which does no<span class=\"_ _0\"></span>t qualify for hedge acc<span class=\"_ _6\"></span>ounting ar<span class=\"_ _6\"></span>e rec<span class=\"_ _0\"></span>ognised in profit and loss.The Group en<span class=\"_ _0\"></span>ters int<span class=\"_ _6\"></span>o c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts on Fish Pool t<span class=\"_ _0\"></span>o manage the salmon price risk. Fish Pool c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts are<span class=\"_ _6\"></span> also used to hedge mar<span class=\"_ _0\"></span>gins in certain<span class=\"_ _1\"></span> cases r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o salmon pur<span class=\"_ _6\"></span>chase agreemen<span class=\"_ _6\"></span>ts. The deriva<span class=\"_ _0\"></span>tives are r<span class=\"_ _6\"></span>ecognised a<span class=\"_ _6\"></span>t fair value a<span class=\"_ _0\"></span>t the date o<span class=\"_ _6\"></span>f acquisition. Any subsequen<span class=\"_ _6\"></span>t changes in value ar<span class=\"_ _0\"></span>e classified on the line for fair value adjus<span class=\"_ _6\"></span>tments in pro<span class=\"_ _0\"></span>fit and loss.This cat<span class=\"_ _0\"></span>egory also includes the Group'<span class=\"_ _0\"></span><span class=\"ws3b\">s <span class=\"_ _37\"></span><span class=\"ws24\">unlist<span class=\"_ _0\"></span>ed equity instrument </span></span>and other r<span class=\"_ _0\"></span>eceivables. These instrumen<span class=\"_ _6\"></span>ts are r<span class=\"_ _0\"></span>ecognised a<span class=\"_ _6\"></span>t fair value on the dat<span class=\"_ _0\"></span>e the contr<span class=\"_ _0\"></span>act is enter<span class=\"_ _0\"></span>ed into and ar<span class=\"_ _0\"></span>e also subsequently measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _6\"></span>alue.Financial instrumen<span class=\"_ _6\"></span>ts measured a<span class=\"_ _0\"></span>t fair value in other c<span class=\"_ _6\"></span>omprehensiv<span class=\"_ _6\"></span>e inc<span class=\"_ _6\"></span>ome (OCI)The Group uses deriv<span class=\"_ _0\"></span>atives t<span class=\"_ _6\"></span>o hedge against fluctua<span class=\"_ _6\"></span>tions in for<span class=\"_ _6\"></span>eign e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change ra<span class=\"_ _0\"></span>tes that arise during its oper<span class=\"_ _0\"></span>ational activities. When for<span class=\"ws0\">-</span>war<span class=\"_ _6\"></span>d curr<span class=\"_ _6\"></span>ency con<span class=\"_ _0\"></span>tracts meet the r<span class=\"_ _0\"></span>equirements f<span class=\"_ _0\"></span>or hedge accounting, changes in fair value ar<span class=\"_ _0\"></span>e rec<span class=\"_ _6\"></span>ognised in OCI.The Group has en<span class=\"_ _0\"></span>tered in<span class=\"_ _0\"></span>to <span class=\"ws3d\">a <span class=\"_ _0\"></span><span class=\"ws22\">cross-curr<span class=\"_ _6\"></span>ency int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est swap and <span class=\"ws3d\">a <span class=\"_ _0\"></span>int<span class=\"_ _6\"></span>er<span class=\"ls0 ws0\">-</span></span></span></span>est r<span class=\"_ _0\"></span>ate swap t<span class=\"_ _6\"></span>o hedge risk exposed t<span class=\"_ _0\"></span>o inter<span class=\"_ _0\"></span>est-bearing debt and the oper<span class=\"_ _6\"></span>ations on Iceland. Changes in fair v<span class=\"_ _6\"></span>alue of those deriv<span class=\"_ _6\"></span>ativ<span class=\"_ _6\"></span>es are r<span class=\"_ _6\"></span>ecognised in OCI. Der<span class=\"_ _6\"></span>ecognition o<span class=\"_ _6\"></span>f financial assets A <span class=\"_ _0\"></span><span class=\"ws22\">financial asset or<span class=\"_ _6\"></span>, if rele<span class=\"_ _0\"></span>vant, <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws22\">portion of <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws22\">financial asset or portion </span></span></span></span></span>of <span class=\"ls0 ws0\">a group of iden<span class=\"_ _0\"></span>tical financial assets, is derec<span class=\"_ _0\"></span>ognised if:</span>\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">the con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>actual entitlemen<span class=\"_ _6\"></span>t to r<span class=\"_ _0\"></span>eceive cash flows fr<span class=\"_ _6\"></span>om the </span>financial asset e<span class=\"_ _0\"></span>xpires, or\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">the Group has tr<span class=\"_ _0\"></span>ansferr<span class=\"_ _0\"></span>ed the con<span class=\"_ _6\"></span>tractual en<span class=\"_ _0\"></span>titlement </span>to r<span class=\"_ _0\"></span>eceive cash flows fr<span class=\"_ _6\"></span>om the financial asset or r<span class=\"_ _0\"></span>etains the right t<span class=\"_ _6\"></span>o r<span class=\"_ _6\"></span>eceive the cash flo<span class=\"_ _6\"></span>ws from a financial asset but a<span class=\"_ _6\"></span>t the same time pledges to tr<span class=\"_ _0\"></span>ansfer these t<span class=\"_ _0\"></span>o a c<span class=\"_ _6\"></span>ount<span class=\"_ _6\"></span>erparty, and either:a. <span class=\"_ _48\"> </span><span class=\"ff3 fc4\">the Group has tr<span class=\"_ _0\"></span>ansferr<span class=\"_ _0\"></span>ed the bulk of the risk and </span>benefits associa<span class=\"_ _6\"></span>ted with the asse<span class=\"_ _0\"></span>t, ora. <span class=\"_ _48\"> </span><span class=\"ff3 fc4\">the Group has neither tr<span class=\"_ _0\"></span>ansferr<span class=\"_ _0\"></span>ed nor re<span class=\"_ _6\"></span>tained the bulk </span>of the risk and bene<span class=\"_ _6\"></span>fits associat<span class=\"_ _0\"></span>ed with the asset but has tr<span class=\"_ _6\"></span>ansf<span class=\"_ _6\"></span>err<span class=\"_ _6\"></span>ed con<span class=\"_ _0\"></span>trol ov<span class=\"_ _6\"></span>er the asset.Pro<span class=\"_ _0\"></span>visions for losses on financial assetsThe Group has made <span class=\"ws25\">a <span class=\"_ _0\"></span><span class=\"ws22\">pro<span class=\"_ _0\"></span>vision for expect<span class=\"_ _0\"></span>ed losses on all debt instru<span class=\"ls0 ws0\">-</span></span></span>ments tha<span class=\"_ _6\"></span>t ar<span class=\"_ _6\"></span>e not classified a<span class=\"_ _6\"></span>t fair value thr<span class=\"_ _0\"></span>ough profit and loss. The Group r<span class=\"_ _0\"></span>ecognises e<span class=\"_ _6\"></span>xpect<span class=\"_ _6\"></span>ed credit losses on the basis o<span class=\"_ _6\"></span>f <span class=\"ws3b\">a <span class=\"_ _1\"></span>specific </span>assessment o<span class=\"_ _6\"></span>f each individual cust<span class=\"_ _6\"></span>omer<span class=\"_ _6\"></span>. The Group r<span class=\"_ _0\"></span>ecognises its loss pro<span class=\"_ _0\"></span>vision on the basis of for cr<span class=\"_ _0\"></span>edit losses expected o<span class=\"_ _0\"></span>ver the remaining lif<span class=\"_ _6\"></span>e of the e<span class=\"_ _6\"></span>xposur<span class=\"_ _6\"></span>e, and not based on a 12-mon<span class=\"_ _6\"></span>th e<span class=\"_ _6\"></span>xpected loss.Financial liabilitiesFinancial liabilities ar<span class=\"_ _6\"></span>e, aft<span class=\"_ _6\"></span>er initial rec<span class=\"_ _0\"></span>ognition, classified as loans and liabilities, or deriva<span class=\"_ _0\"></span>tives designat<span class=\"_ _6\"></span>ed as hedging instrumen<span class=\"_ _6\"></span>ts in an eff<span class=\"_ _0\"></span>ective hedging arr<span class=\"_ _6\"></span>angement. Deriv<span class=\"_ _6\"></span>ativ<span class=\"_ _0\"></span>es are initially r<span class=\"_ _6\"></span>ec<span class=\"_ _6\"></span>ognised at fair value. L<span class=\"_ _0\"></span>oans and liabilities are r<span class=\"_ _6\"></span>ec<span class=\"_ _6\"></span>ognised at fair v<span class=\"_ _6\"></span>alue adjust<span class=\"_ _6\"></span>ed for dir<span class=\"_ _0\"></span>ectly attributable transaction c<span class=\"_ _0\"></span>osts. Deriva<span class=\"_ _6\"></span>tives ar<span class=\"_ _0\"></span>e financial liabilities when theff<span class=\"_ _0\"></span>ective int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est me<span class=\"_ _6\"></span>thod fair value is nega<span class=\"_ _6\"></span>tive and ar<span class=\"_ _6\"></span>e trea<span class=\"_ _6\"></span>ted f<span class=\"_ _0\"></span>or accounting purposes in the same wa<span class=\"_ _0\"></span>y as derivativ<span class=\"_ _6\"></span>es that ar<span class=\"_ _0\"></span>e assets.L<span class=\"_ _6\"></span>oans and liabilitiesA<span class=\"_ _0\"></span>fter initial r<span class=\"_ _6\"></span>ecognition, in<span class=\"_ _0\"></span>ter<span class=\"_ _6\"></span>est-bearing loans will be measur<span class=\"_ _0\"></span>ed at amortised c<span class=\"_ _6\"></span>ost. Gains and losses ar<span class=\"_ _6\"></span>e r<span class=\"_ _6\"></span>ecognised in pr<span class=\"_ _0\"></span>ofit and loss when the liability is der<span class=\"_ _6\"></span>ecogniseFinancial instrumen<span class=\"_ _6\"></span>ts by category Financial instrumen<span class=\"_ _6\"></span>ts at 31 December 2022A<span class=\"_ _6\"></span>t fair value A<span class=\"_ _6\"></span>t amortised through A<span class=\"_ _6\"></span>t fair value <span class=\"_ _1b8\"></span> NOK 1,000co<span class=\"_ _1\"></span>stpro<span class=\"_ _6\"></span>fit &amp; lossin OCI<span class=\"_ _206\"> </span>T<span class=\"_ _c\"></span>otalAssetsDeriva<span class=\"_ _6\"></span>tivesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _17a\"> </span>0<span class=\"_ _63\"> </span>-3,028<span class=\"_ _76\"> </span>69,105<span class=\"_ _30\"> </span>66,076Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est and curr<span class=\"_ _6\"></span>ency ra<span class=\"_ _0\"></span>te swaps<span class=\"_ _267\"> </span>0<span class=\"_ _e6\"> </span>0<span class=\"_ _8e\"> </span>247,802<span class=\"_ _8e\"> </span>247,802Financial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _2b\"> </span>0<span class=\"_ _30\"> </span>33,006<span class=\"_ _1ce\"> </span>0<span class=\"_ _30\"> </span>33,006Equity instrumen<span class=\"_ _6\"></span>tsUnlist<span class=\"_ _6\"></span>ed equity instrumen<span class=\"_ _6\"></span>ts<span class=\"_ _1f1\"> </span>0<span class=\"_ _76\"> </span>42,434<span class=\"_ _e6\"> </span>0<span class=\"_ _30\"> </span>42,434Debt ins<span class=\"_ _6\"></span>trumentsOther non-curren<span class=\"_ _0\"></span>t receivables<span class=\"_ _1bf\"> </span>81,074<span class=\"_ _1ce\"> </span>0<span class=\"_ _e6\"> </span>0<span class=\"_ _76\"> </span>81,074T<span class=\"_ _0\"></span>rade r<span class=\"_ _6\"></span>eceivables<span class=\"_ _a9\"> </span>1,414,135<span class=\"_ _1ce\"> </span>0<span class=\"_ _e6\"> </span>0<span class=\"_ _87\"> </span>1,414,135Other curren<span class=\"_ _0\"></span>t receivables<span class=\"_ _12b\"> </span>544,728<span class=\"_ _30\"> </span>10,561<span class=\"_ _1ce\"> </span>0<span class=\"_ _8e\"> </span>555,289Cash and cash equivalen<span class=\"_ _6\"></span>ts<span class=\"_ _15\"> </span>2,712,707<span class=\"_ _e6\"> </span>0<span class=\"_ _1ce\"> </span>0<span class=\"_ _87\"> </span>2,712,707T<span class=\"_ _c\"></span>otal financial asse<span class=\"_ _6\"></span>ts<span class=\"_ _29e\"> </span>4,752,644<span class=\"_ _67\"> </span>82,973<span class=\"_ _192\"> </span>316,907<span class=\"_ _fe\"> </span>5,152,524LiabilitiesInter<span class=\"_ _6\"></span>est-bearing deb<span class=\"_ _0\"></span>tDebts t<span class=\"_ _6\"></span>o credit ins<span class=\"_ _6\"></span>titutions<span class=\"_ _9\"> </span>18,324,946<span class=\"_ _e6\"> </span>0<span class=\"_ _1ce\"> </span>0<span class=\"_ _8f\"> </span>18,324,946Green bond<span class=\"_ _29f\"> </span>3,467,147<span class=\"_ _e6\"> </span>0<span class=\"_ _1ce\"> </span>0<span class=\"_ _87\"> </span>3,467,147Deriva<span class=\"_ _6\"></span>tivesFinancial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _2b\"> </span>0<span class=\"_ _30\"> </span>26,924<span class=\"_ _1ce\"> </span>0<span class=\"_ _30\"> </span>26,924Other financial liabilitiesT<span class=\"_ _0\"></span>rade payables<span class=\"_ _102\"> </span>3,337,649<span class=\"_ _1ce\"> </span>0<span class=\"_ _e6\"> </span>0<span class=\"_ _87\"> </span>3,337,649T<span class=\"_ _c\"></span>otal financial liabilities<span class=\"_ _15b\"> </span>25,129,742<span class=\"_ _2a0\"> </span>26,924<span class=\"_ _e6\"> </span>0<span class=\"_ _5c\"> </span>25,156,666Financial instrumen<span class=\"_ _6\"></span>ts at 31 December 2021A<span class=\"_ _6\"></span>t fair value A<span class=\"_ _6\"></span>t amortised through A<span class=\"_ _6\"></span>t fair value <span class=\"_ _1b8\"></span> NOK 1,000co<span class=\"_ _1\"></span>stpro<span class=\"_ _6\"></span>fit &amp; lossin OCI<span class=\"_ _af\"> </span>T<span class=\"_ _c\"></span>otalAssetsDeriva<span class=\"_ _6\"></span>tivesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _dc\"> </span>0<span class=\"_ _61\"> </span>-13,702<span class=\"_ _ab\"> </span>51,093<span class=\"_ _62\"> </span>37,390Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est and curr<span class=\"_ _6\"></span>ency ra<span class=\"_ _0\"></span>te swaps<span class=\"_ _50\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _ab\"> </span>25,036<span class=\"_ _62\"> </span>25,036Equity instrumen<span class=\"_ _6\"></span>tsUnlist<span class=\"_ _6\"></span>ed equity instrumen<span class=\"_ _6\"></span>ts<span class=\"_ _52\"> </span>0<span class=\"_ _8a\"> </span>7,512<span class=\"_ _99\"> </span>0<span class=\"_ _b6\"> </span>7,512Debt ins<span class=\"_ _6\"></span>trumentsOther non-curren<span class=\"_ _0\"></span>t receivables<span class=\"_ _1a\"> </span>109,898<span class=\"_ _7c\"> </span>0<span class=\"_ _99\"> </span>0<span class=\"_ _22a\"> </span>109,898T<span class=\"_ _0\"></span>rade r<span class=\"_ _6\"></span>eceivables<span class=\"_ _201\"> </span>934,934<span class=\"_ _99\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _22a\"> </span>934,934Other curren<span class=\"_ _0\"></span>t receivables<span class=\"_ _d7\"> </span>358,419<span class=\"_ _62\"> </span>23,146<span class=\"_ _99\"> </span>0<span class=\"_ _22a\"> </span>381,566Cash and cash equivalen<span class=\"_ _6\"></span>ts<span class=\"_ _1bf\"> </span>901,644<span class=\"_ _7c\"> </span>0<span class=\"_ _99\"> </span>0<span class=\"_ _22a\"> </span>901,644T<span class=\"_ _c\"></span>otal financial asse<span class=\"_ _6\"></span>ts<span class=\"_ _50\"> </span>2,304,894<span class=\"_ _91\"> </span>16,956<span class=\"_ _83\"> </span>76,129<span class=\"_ _8f\"> </span>2,397,979LiabilitiesInter<span class=\"_ _6\"></span>est-bearing deb<span class=\"_ _0\"></span>tDebts t<span class=\"_ _6\"></span>o credit ins<span class=\"_ _6\"></span>titutions<span class=\"_ _1e2\"> </span>2,018,733<span class=\"_ _99\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _69\"> </span>2,018,733Green bond<span class=\"_ _137\"> </span>3,459,102<span class=\"_ _7c\"> </span>0<span class=\"_ _99\"> </span>0<span class=\"_ _69\"> </span>3,459,102Deriva<span class=\"_ _6\"></span>tivesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _dc\"> </span>0<span class=\"_ _8a\"> </span>3,285<span class=\"_ _23c\"> </span>-2,709<span class=\"_ _19\"> </span>577Financial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _e\"> </span>0<span class=\"_ _ab\"> </span>23,398<span class=\"_ _99\"> </span>0<span class=\"_ _62\"> </span>23,398Other financial liabilitiesT<span class=\"_ _0\"></span>rade payables<span class=\"_ _a7\"> </span>2,317,308<span class=\"_ _7c\"> </span>0<span class=\"_ _99\"> </span>0<span class=\"_ _69\"> </span>2,317,308T<span class=\"_ _c\"></span>otal financial liabilities<span class=\"_ _7d\"> </span>7,795,142<span class=\"_ _27\"> </span>26,683<span class=\"_ _67\"> </span>-2,709<span class=\"_ _aa\"> </span>7,819,117Financial instrumen<span class=\"_ _6\"></span>ts \u2013 assessment o<span class=\"_ _0\"></span>f fair valueThe table below sho<span class=\"_ _6\"></span>ws financial instrumen<span class=\"_ _6\"></span>ts at fair v<span class=\"_ _0\"></span>alue accor<span class=\"_ _6\"></span>ding to v<span class=\"_ _0\"></span>aluation method. The v<span class=\"_ _6\"></span>arious lev<span class=\"_ _6\"></span>els ar<span class=\"_ _6\"></span>e defined as f<span class=\"_ _6\"></span>ollows:\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Le<span class=\"_ _6\"></span>vel 1 - Price lis<span class=\"_ _6\"></span>ted in an activ<span class=\"_ _0\"></span>e market f<span class=\"_ _0\"></span>or identical assets or liabilities</span>\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Le<span class=\"_ _6\"></span>vel 2 - V<span class=\"_ _0\"></span>aluation based on o<span class=\"_ _0\"></span>ther observable inputs either directly (price) or indir<span class=\"_ _0\"></span>ectly </span>(deduced from prices) than lis<span class=\"_ _6\"></span>ted price (used in le<span class=\"_ _0\"></span>vel 1) for the asse<span class=\"_ _6\"></span>t or liability\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Le<span class=\"_ _6\"></span>vel 3 - V<span class=\"_ _0\"></span>aluation based on inputs no<span class=\"_ _0\"></span>t derived from observ<span class=\"_ _6\"></span>able mark<span class=\"_ _6\"></span>ets (non-observ<span class=\"_ _6\"></span>able </span>assumptions) The follo<span class=\"_ _6\"></span>wing table pr<span class=\"_ _6\"></span>esents the Gr<span class=\"_ _6\"></span>oup'<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws1b\">assets and liabilities measur<span class=\"_ _0\"></span>ed at fair value. See No<span class=\"_ _6\"></span>te 3.9 f<span class=\"_ _0\"></span>or </span></span>details o<span class=\"_ _6\"></span>f deriva<span class=\"_ _6\"></span>tives measur<span class=\"_ _0\"></span>ed at fair value under L<span class=\"_ _0\"></span>evel 2. See also No<span class=\"_ _0\"></span>te 3.6 for de<span class=\"_ _6\"></span>tails of biological assets measur<span class=\"_ _0\"></span>ed at fair value under L<span class=\"_ _0\"></span>evel 3.31 December 2022 (NOK 1,000)<span class=\"_ _2a1\"> </span><span class=\"ls5 ws5\">Level<span class=\"_ _1\"></span> 1<span class=\"_ _65\"> </span>Level 2<span class=\"_ _65\"> </span>Leve<span class=\"_ _1\"></span>l 3<span class=\"_ _73\"> </span></span>T<span class=\"_ _0\"></span>o<span class=\"_ _6\"></span>talAssetsDeriva<span class=\"_ _6\"></span>tivesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _190\"> </span>0<span class=\"_ _116\"> </span>66,076<span class=\"_ _11e\"> </span>0<span class=\"_ _5c\"> </span><span class=\"ff4\">66,076</span>Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est and curr<span class=\"_ _6\"></span>ency deriva<span class=\"_ _6\"></span>tives<span class=\"_ _3a\"> </span>0<span class=\"_ _90\"> </span>247,802<span class=\"_ _11e\"> </span>0<span class=\"_ _268\"> </span><span class=\"ff4\">247,802</span>Financial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _1ab\"> </span>0<span class=\"_ _8d\"> </span>33,006<span class=\"_ _ad\"> </span>0<span class=\"_ _8d\"> </span>33,006Equity instrumen<span class=\"_ _6\"></span>tsOther shares and securities<span class=\"_ _266\"> </span>0<span class=\"_ _ad\"> </span>0<span class=\"_ _8d\"> </span>42,434<span class=\"_ _5c\"> </span><span class=\"ff4\">42,434</span>Debt ins<span class=\"_ _6\"></span>trumentsOther receiv<span class=\"_ _0\"></span>ables<span class=\"_ _179\"> </span>0<span class=\"_ _ad\"> </span>0<span class=\"_ _8d\"> </span>10,561<span class=\"_ _101\"> </span><span class=\"ff4\">10,561</span>T<span class=\"_ _c\"></span>otal asse<span class=\"_ _6\"></span>ts<span class=\"_ _2a2\"> </span>0<span class=\"_ _12a\"> </span>346,884<span class=\"_ _5c\"> </span>52,995<span class=\"_ _268\"> </span>399,879LiabilitiesDeriva<span class=\"_ _6\"></span>tivesFinancial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _1ab\"> </span>0<span class=\"_ _8d\"> </span>26,924<span class=\"_ _ad\"> </span>0<span class=\"_ _8d\"> </span>26,924T<span class=\"_ _c\"></span>otal liabilities<span class=\"_ _d1\"> </span>0<span class=\"_ _5c\"> </span>26,924<span class=\"_ _112\"> </span>0<span class=\"_ _5c\"> </span>26,92431 December 2021 (NOK 1,000)<span class=\"_ _1ef\"> </span><span class=\"ls5 ws5\">Leve<span class=\"_ _1\"></span>l 1<span class=\"_ _65\"> </span>Level<span class=\"_ _1\"></span> 2<span class=\"_ _65\"> </span>Level 3<span class=\"_ _73\"> </span></span>T<span class=\"_ _0\"></span>otalAssetsDeriva<span class=\"_ _6\"></span>tivesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _266\"> </span>0<span class=\"_ _8d\"> </span>37,390<span class=\"_ _ad\"> </span>0<span class=\"_ _5c\"> </span><span class=\"ff4\">37,390</span>Financial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _1ab\"> </span>0<span class=\"_ _116\"> </span>25,036<span class=\"_ _11e\"> </span>0<span class=\"_ _5c\"> </span><span class=\"ff4\">25,036</span>Equity instrumen<span class=\"_ _6\"></span>tsOther shares and securities<span class=\"_ _107\"> </span>0<span class=\"_ _11e\"> </span>0<span class=\"_ _205\"> </span>7,512<span class=\"_ _69\"> </span><span class=\"ff4\">7,512</span>Debt ins<span class=\"_ _6\"></span>trumentsOther receiv<span class=\"_ _0\"></span>ables<span class=\"_ _179\"> </span>0<span class=\"_ _112\"> </span>0<span class=\"_ _8d\"> </span>23,146<span class=\"_ _5c\"> </span><span class=\"ff4\">23,146</span>T<span class=\"_ _c\"></span>otal asse<span class=\"_ _6\"></span>ts<span class=\"_ _2a2\"> </span>0<span class=\"_ _101\"> </span>62,426<span class=\"_ _5c\"> </span>30,658<span class=\"_ _101\"> </span>93,085LiabilitiesDeriva<span class=\"_ _6\"></span>tivesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _266\"> </span>0<span class=\"_ _18\"> </span>577<span class=\"_ _11e\"> </span>0<span class=\"_ _18\"> </span>577Financial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _1ab\"> </span>0<span class=\"_ _116\"> </span>23,398<span class=\"_ _11e\"> </span>0<span class=\"_ _8d\"> </span>23,398T<span class=\"_ _c\"></span>otal liabilities<span class=\"_ _254\"> </span>0<span class=\"_ _5c\"> </span>23,974<span class=\"_ _112\"> </span>0<span class=\"_ _5c\"> </span>23,974A<span class=\"_ _0\"></span>fter initial r<span class=\"_ _6\"></span>ecognition, in<span class=\"_ _0\"></span>teres<span class=\"_ _6\"></span>t-bearing loans and borro<span class=\"_ _0\"></span>wings are subsequently measur<span class=\"_ _0\"></span>ed at amor<span class=\"ws0\">-</span>tised c<span class=\"_ _6\"></span>ost using the eff<span class=\"_ _0\"></span>ective int<span class=\"_ _0\"></span>erest me<span class=\"_ _0\"></span>thod. Gains and losses are r<span class=\"_ _6\"></span>ecognised in pr<span class=\"_ _0\"></span>ofit or loss when the liabilities ar<span class=\"_ _6\"></span>e derec<span class=\"_ _0\"></span>ognised as well as through the e<span class=\"_ _6\"></span>ffectiv<span class=\"_ _0\"></span>e inter<span class=\"_ _0\"></span>est method amortisa<span class=\"_ _6\"></span>tion process. Amortised c<span class=\"_ _6\"></span>ost is calculat<span class=\"_ _0\"></span>ed by taking into acc<span class=\"_ _0\"></span>ount any disc<span class=\"_ _0\"></span>ount or premium on acquisition and f<span class=\"_ _0\"></span>ees or c<span class=\"_ _6\"></span>osts that ar<span class=\"_ _0\"></span>e an int<span class=\"_ _6\"></span>egral part o<span class=\"_ _6\"></span>f the eff<span class=\"_ _0\"></span>ective int<span class=\"_ _0\"></span>erest me<span class=\"_ _6\"></span>thod. The eff<span class=\"_ _0\"></span>ective int<span class=\"_ _0\"></span>erest me<span class=\"_ _6\"></span>thod amorti<span class=\"ws0\">-</span>sation is included as finance c<span class=\"_ _0\"></span>osts in the sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t of pr<span class=\"_ _0\"></span>ofit or loss. See Not<span class=\"_ _6\"></span>e 3.11 for further de<span class=\"_ _6\"></span>tails.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-135-3": {
   "value": "NOTE 3.8 <span class=\"_ _224\"> </span> <span class=\"_\"> </span><span class=\"fsa fc4 ls0\">F<span class=\"_ _6\"></span>inancial assets and f<span class=\"_ _1\"></span>inancial liabilities</span>Acc<span class=\"_ _0\"></span>ounting policiesA <span class=\"_ _1\"></span><span class=\"ws1c\">financial instrument is an<span class=\"_ _6\"></span>y c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>act that gives rise t<span class=\"_ _6\"></span>o <span class=\"ws3b\">a <span class=\"_ _1\"></span>financial </span></span>asset o<span class=\"_ _6\"></span>f one entity and <span class=\"ws0\">a <span class=\"_ _1\"></span></span>financial liability or equity instrument o<span class=\"_ _6\"></span>f another en<span class=\"_ _0\"></span>tity.Financial assetsThe Group'<span class=\"_ _c\"></span><span class=\"ws18\">s <span class=\"_ _37\"></span><span class=\"ws24\">financial assets is c<span class=\"_ _0\"></span>omprised of deriv<span class=\"_ _6\"></span>ativ<span class=\"_ _6\"></span>es, unlist<span class=\"_ _6\"></span>ed </span></span>equity inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>ts, other r<span class=\"_ _0\"></span>eceivables and cash &amp; cash equivalen<span class=\"_ _6\"></span>ts.The classification o<span class=\"_ _6\"></span>f financial assets a<span class=\"_ _0\"></span>t initial rec<span class=\"_ _6\"></span>ognition depends on the natur<span class=\"_ _0\"></span>e of the asset'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"ws26\">c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>actually det<span class=\"_ _0\"></span>ermined cash flows and </span></span>which business model the Group applies t<span class=\"_ _0\"></span>o the management of its financial assets. A<span class=\"_ _0\"></span>t initial rec<span class=\"_ _0\"></span>ognition, financial assets ar<span class=\"_ _6\"></span>e rec<span class=\"_ _0\"></span>ognised at fair v<span class=\"_ _6\"></span>alue. T<span class=\"_ _0\"></span>ransaction c<span class=\"_ _0\"></span>osts may be added if financial assets ar<span class=\"_ _0\"></span>e measur<span class=\"_ _6\"></span>ed at amortised c<span class=\"_ _6\"></span>ost.The Group classifies its financial asse<span class=\"_ _0\"></span>ts in three cat<span class=\"_ _0\"></span>egories:\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Financial assets measur<span class=\"_ _6\"></span>ed at amortised c<span class=\"_ _0\"></span>ost</span>\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Financial assets measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _0\"></span>alue with changes in </span>value thr<span class=\"_ _0\"></span>ough profit and loss\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Financial assets measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _0\"></span>alue in other </span>c<span class=\"_ _6\"></span>omprehensiv<span class=\"_ _6\"></span>e inc<span class=\"_ _6\"></span>ome (OCI)Financial assets measur<span class=\"_ _0\"></span>ed at amortised cos<span class=\"_ _0\"></span>tThe Group measur<span class=\"_ _0\"></span>es financial assets at amortised c<span class=\"_ _0\"></span>ost if the follo<span class=\"_ _6\"></span>wing c<span class=\"_ _6\"></span>onditions are me<span class=\"_ _6\"></span>t: the financial asset is being k<span class=\"_ _0\"></span>ept in <span class=\"ws27\">a <span class=\"_ _0\"></span><span class=\"ws22\">business model </span></span>whose purpose is to r<span class=\"_ _0\"></span>eceive con<span class=\"_ _0\"></span>tractually det<span class=\"_ _0\"></span>ermined cash flows and the c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>actual terms <span class=\"_ _6\"></span>and conditions f<span class=\"_ _6\"></span>or the financial asset giv<span class=\"_ _0\"></span>e rise to cash flo<span class=\"_ _6\"></span>ws solely c<span class=\"_ _6\"></span>omprising paymen<span class=\"_ _6\"></span>ts of in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est and principal on certain dat<span class=\"_ _0\"></span>es.The Group'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"ws26\">financial asse<span class=\"_ _0\"></span>ts at amortised cos<span class=\"_ _6\"></span>t c<span class=\"_ _6\"></span>omprise trade r<span class=\"_ _0\"></span>eceiv<span class=\"ws0\">-</span></span></span>ables, other r<span class=\"_ _0\"></span>eceivables, cash &amp; cash equivalen<span class=\"_ _6\"></span>ts. T<span class=\"_ _0\"></span>rade r<span class=\"_ _0\"></span>eceivables which do not ha<span class=\"_ _6\"></span>ve <span class=\"ws20\">a <span class=\"_ _1\"></span></span>substantial financing elemen<span class=\"_ _6\"></span>t are measur<span class=\"_ _0\"></span>ed at the tr<span class=\"_ _0\"></span>ansaction price in accor<span class=\"_ _0\"></span>dance with IFRS 15 Rev<span class=\"_ _6\"></span>enue from Con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>acts with Cust<span class=\"_ _6\"></span>omers. Financial instrumen<span class=\"_ _6\"></span>ts measured a<span class=\"_ _0\"></span>t fair value with changes in value through pr<span class=\"_ _0\"></span>ofit and lossThe Group mak<span class=\"_ _0\"></span>es use of forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontracts t<span class=\"_ _0\"></span>o hedge against fluctuations in e<span class=\"_ _0\"></span>xchange r<span class=\"_ _0\"></span>ates tha<span class=\"_ _6\"></span>t arise during its oper<span class=\"_ _6\"></span>ational activ<span class=\"ws0\">-</span>ities. The c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts ar<span class=\"_ _6\"></span>e initially rec<span class=\"_ _0\"></span>ognised at fair value. Changes in fair r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to c<span class=\"_ _0\"></span>ontracts which does no<span class=\"_ _0\"></span>t qualify for hedge acc<span class=\"_ _6\"></span>ounting ar<span class=\"_ _6\"></span>e rec<span class=\"_ _0\"></span>ognised in profit and loss.The Group en<span class=\"_ _0\"></span>ters int<span class=\"_ _6\"></span>o c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts on Fish Pool t<span class=\"_ _0\"></span>o manage the salmon price risk. Fish Pool c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts are<span class=\"_ _6\"></span> also used to hedge mar<span class=\"_ _0\"></span>gins in certain<span class=\"_ _1\"></span> cases r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o salmon pur<span class=\"_ _6\"></span>chase agreemen<span class=\"_ _6\"></span>ts. The deriva<span class=\"_ _0\"></span>tives are r<span class=\"_ _6\"></span>ecognised a<span class=\"_ _6\"></span>t fair value a<span class=\"_ _0\"></span>t the date o<span class=\"_ _6\"></span>f acquisition. Any subsequen<span class=\"_ _6\"></span>t changes in value ar<span class=\"_ _0\"></span>e classified on the line for fair value adjus<span class=\"_ _6\"></span>tments in pro<span class=\"_ _0\"></span>fit and loss.This cat<span class=\"_ _0\"></span>egory also includes the Group'<span class=\"_ _0\"></span><span class=\"ws3b\">s <span class=\"_ _37\"></span><span class=\"ws24\">unlist<span class=\"_ _0\"></span>ed equity instrument </span></span>and other r<span class=\"_ _0\"></span>eceivables. These instrumen<span class=\"_ _6\"></span>ts are r<span class=\"_ _0\"></span>ecognised a<span class=\"_ _6\"></span>t fair value on the dat<span class=\"_ _0\"></span>e the contr<span class=\"_ _0\"></span>act is enter<span class=\"_ _0\"></span>ed into and ar<span class=\"_ _0\"></span>e also subsequently measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _6\"></span>alue.Financial instrumen<span class=\"_ _6\"></span>ts measured a<span class=\"_ _0\"></span>t fair value in other c<span class=\"_ _6\"></span>omprehensiv<span class=\"_ _6\"></span>e inc<span class=\"_ _6\"></span>ome (OCI)The Group uses deriv<span class=\"_ _0\"></span>atives t<span class=\"_ _6\"></span>o hedge against fluctua<span class=\"_ _6\"></span>tions in for<span class=\"_ _6\"></span>eign e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change ra<span class=\"_ _0\"></span>tes that arise during its oper<span class=\"_ _0\"></span>ational activities. When for<span class=\"ws0\">-</span>war<span class=\"_ _6\"></span>d curr<span class=\"_ _6\"></span>ency con<span class=\"_ _0\"></span>tracts meet the r<span class=\"_ _0\"></span>equirements f<span class=\"_ _0\"></span>or hedge accounting, changes in fair value ar<span class=\"_ _0\"></span>e rec<span class=\"_ _6\"></span>ognised in OCI.The Group has en<span class=\"_ _0\"></span>tered in<span class=\"_ _0\"></span>to <span class=\"ws3d\">a <span class=\"_ _0\"></span><span class=\"ws22\">cross-curr<span class=\"_ _6\"></span>ency int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est swap and <span class=\"ws3d\">a <span class=\"_ _0\"></span>int<span class=\"_ _6\"></span>er<span class=\"ls0 ws0\">-</span></span></span></span>est r<span class=\"_ _0\"></span>ate swap t<span class=\"_ _6\"></span>o hedge risk exposed t<span class=\"_ _0\"></span>o inter<span class=\"_ _0\"></span>est-bearing debt and the oper<span class=\"_ _6\"></span>ations on Iceland. Changes in fair v<span class=\"_ _6\"></span>alue of those deriv<span class=\"_ _6\"></span>ativ<span class=\"_ _6\"></span>es are r<span class=\"_ _6\"></span>ecognised in OCI. Der<span class=\"_ _6\"></span>ecognition o<span class=\"_ _6\"></span>f financial assets A <span class=\"_ _0\"></span><span class=\"ws22\">financial asset or<span class=\"_ _6\"></span>, if rele<span class=\"_ _0\"></span>vant, <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws22\">portion of <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws22\">financial asset or portion </span></span></span></span></span>of <span class=\"ls0 ws0\">a group of iden<span class=\"_ _0\"></span>tical financial assets, is derec<span class=\"_ _0\"></span>ognised if:</span>\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">the con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>actual entitlemen<span class=\"_ _6\"></span>t to r<span class=\"_ _0\"></span>eceive cash flows fr<span class=\"_ _6\"></span>om the </span>financial asset e<span class=\"_ _0\"></span>xpires, or\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">the Group has tr<span class=\"_ _0\"></span>ansferr<span class=\"_ _0\"></span>ed the con<span class=\"_ _6\"></span>tractual en<span class=\"_ _0\"></span>titlement </span>to r<span class=\"_ _0\"></span>eceive cash flows fr<span class=\"_ _6\"></span>om the financial asset or r<span class=\"_ _0\"></span>etains the right t<span class=\"_ _6\"></span>o r<span class=\"_ _6\"></span>eceive the cash flo<span class=\"_ _6\"></span>ws from a financial asset but a<span class=\"_ _6\"></span>t the same time pledges to tr<span class=\"_ _0\"></span>ansfer these t<span class=\"_ _0\"></span>o a c<span class=\"_ _6\"></span>ount<span class=\"_ _6\"></span>erparty, and either:a. <span class=\"_ _48\"> </span><span class=\"ff3 fc4\">the Group has tr<span class=\"_ _0\"></span>ansferr<span class=\"_ _0\"></span>ed the bulk of the risk and </span>benefits associa<span class=\"_ _6\"></span>ted with the asse<span class=\"_ _0\"></span>t, ora. <span class=\"_ _48\"> </span><span class=\"ff3 fc4\">the Group has neither tr<span class=\"_ _0\"></span>ansferr<span class=\"_ _0\"></span>ed nor re<span class=\"_ _6\"></span>tained the bulk </span>of the risk and bene<span class=\"_ _6\"></span>fits associat<span class=\"_ _0\"></span>ed with the asset but has tr<span class=\"_ _6\"></span>ansf<span class=\"_ _6\"></span>err<span class=\"_ _6\"></span>ed con<span class=\"_ _0\"></span>trol ov<span class=\"_ _6\"></span>er the asset.Pro<span class=\"_ _0\"></span>visions for losses on financial assetsThe Group has made <span class=\"ws25\">a <span class=\"_ _0\"></span><span class=\"ws22\">pro<span class=\"_ _0\"></span>vision for expect<span class=\"_ _0\"></span>ed losses on all debt instru<span class=\"ls0 ws0\">-</span></span></span>ments tha<span class=\"_ _6\"></span>t ar<span class=\"_ _6\"></span>e not classified a<span class=\"_ _6\"></span>t fair value thr<span class=\"_ _0\"></span>ough profit and loss. The Group r<span class=\"_ _0\"></span>ecognises e<span class=\"_ _6\"></span>xpect<span class=\"_ _6\"></span>ed credit losses on the basis o<span class=\"_ _6\"></span>f <span class=\"ws3b\">a <span class=\"_ _1\"></span>specific </span>assessment o<span class=\"_ _6\"></span>f each individual cust<span class=\"_ _6\"></span>omer<span class=\"_ _6\"></span>. The Group r<span class=\"_ _0\"></span>ecognises its loss pro<span class=\"_ _0\"></span>vision on the basis of for cr<span class=\"_ _0\"></span>edit losses expected o<span class=\"_ _0\"></span>ver the remaining lif<span class=\"_ _6\"></span>e of the e<span class=\"_ _6\"></span>xposur<span class=\"_ _6\"></span>e, and not based on a 12-mon<span class=\"_ _6\"></span>th e<span class=\"_ _6\"></span>xpected loss.Financial liabilitiesFinancial liabilities ar<span class=\"_ _6\"></span>e, aft<span class=\"_ _6\"></span>er initial rec<span class=\"_ _0\"></span>ognition, classified as loans and liabilities, or deriva<span class=\"_ _0\"></span>tives designat<span class=\"_ _6\"></span>ed as hedging instrumen<span class=\"_ _6\"></span>ts in an eff<span class=\"_ _0\"></span>ective hedging arr<span class=\"_ _6\"></span>angement. Deriv<span class=\"_ _6\"></span>ativ<span class=\"_ _0\"></span>es are initially r<span class=\"_ _6\"></span>ec<span class=\"_ _6\"></span>ognised at fair value. L<span class=\"_ _0\"></span>oans and liabilities are r<span class=\"_ _6\"></span>ec<span class=\"_ _6\"></span>ognised at fair v<span class=\"_ _6\"></span>alue adjust<span class=\"_ _6\"></span>ed for dir<span class=\"_ _0\"></span>ectly attributable transaction c<span class=\"_ _0\"></span>osts. Deriva<span class=\"_ _6\"></span>tives ar<span class=\"_ _0\"></span>e financial liabilities when theff<span class=\"_ _0\"></span>ective int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est me<span class=\"_ _6\"></span>thod fair value is nega<span class=\"_ _6\"></span>tive and ar<span class=\"_ _6\"></span>e trea<span class=\"_ _6\"></span>ted f<span class=\"_ _0\"></span>or accounting purposes in the same wa<span class=\"_ _0\"></span>y as derivativ<span class=\"_ _6\"></span>es that ar<span class=\"_ _0\"></span>e assets.L<span class=\"_ _6\"></span>oans and liabilitiesA<span class=\"_ _0\"></span>fter initial r<span class=\"_ _6\"></span>ecognition, in<span class=\"_ _0\"></span>ter<span class=\"_ _6\"></span>est-bearing loans will be measur<span class=\"_ _0\"></span>ed at amortised c<span class=\"_ _6\"></span>ost. Gains and losses ar<span class=\"_ _6\"></span>e r<span class=\"_ _6\"></span>ecognised in pr<span class=\"_ _0\"></span>ofit and loss when the liability is der<span class=\"_ _6\"></span>ecogniseFinancial instrumen<span class=\"_ _6\"></span>ts by category Financial instrumen<span class=\"_ _6\"></span>ts at 31 December 2022A<span class=\"_ _6\"></span>t fair value A<span class=\"_ _6\"></span>t amortised through A<span class=\"_ _6\"></span>t fair value <span class=\"_ _1b8\"></span> NOK 1,000co<span class=\"_ _1\"></span>stpro<span class=\"_ _6\"></span>fit &amp; lossin OCI<span class=\"_ _206\"> </span>T<span class=\"_ _c\"></span>otalAssetsDeriva<span class=\"_ _6\"></span>tivesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _17a\"> </span>0<span class=\"_ _63\"> </span>-3,028<span class=\"_ _76\"> </span>69,105<span class=\"_ _30\"> </span>66,076Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est and curr<span class=\"_ _6\"></span>ency ra<span class=\"_ _0\"></span>te swaps<span class=\"_ _267\"> </span>0<span class=\"_ _e6\"> </span>0<span class=\"_ _8e\"> </span>247,802<span class=\"_ _8e\"> </span>247,802Financial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _2b\"> </span>0<span class=\"_ _30\"> </span>33,006<span class=\"_ _1ce\"> </span>0<span class=\"_ _30\"> </span>33,006Equity instrumen<span class=\"_ _6\"></span>tsUnlist<span class=\"_ _6\"></span>ed equity instrumen<span class=\"_ _6\"></span>ts<span class=\"_ _1f1\"> </span>0<span class=\"_ _76\"> </span>42,434<span class=\"_ _e6\"> </span>0<span class=\"_ _30\"> </span>42,434Debt ins<span class=\"_ _6\"></span>trumentsOther non-curren<span class=\"_ _0\"></span>t receivables<span class=\"_ _1bf\"> </span>81,074<span class=\"_ _1ce\"> </span>0<span class=\"_ _e6\"> </span>0<span class=\"_ _76\"> </span>81,074T<span class=\"_ _0\"></span>rade r<span class=\"_ _6\"></span>eceivables<span class=\"_ _a9\"> </span>1,414,135<span class=\"_ _1ce\"> </span>0<span class=\"_ _e6\"> </span>0<span class=\"_ _87\"> </span>1,414,135Other curren<span class=\"_ _0\"></span>t receivables<span class=\"_ _12b\"> </span>544,728<span class=\"_ _30\"> </span>10,561<span class=\"_ _1ce\"> </span>0<span class=\"_ _8e\"> </span>555,289Cash and cash equivalen<span class=\"_ _6\"></span>ts<span class=\"_ _15\"> </span>2,712,707<span class=\"_ _e6\"> </span>0<span class=\"_ _1ce\"> </span>0<span class=\"_ _87\"> </span>2,712,707T<span class=\"_ _c\"></span>otal financial asse<span class=\"_ _6\"></span>ts<span class=\"_ _29e\"> </span>4,752,644<span class=\"_ _67\"> </span>82,973<span class=\"_ _192\"> </span>316,907<span class=\"_ _fe\"> </span>5,152,524LiabilitiesInter<span class=\"_ _6\"></span>est-bearing deb<span class=\"_ _0\"></span>tDebts t<span class=\"_ _6\"></span>o credit ins<span class=\"_ _6\"></span>titutions<span class=\"_ _9\"> </span>18,324,946<span class=\"_ _e6\"> </span>0<span class=\"_ _1ce\"> </span>0<span class=\"_ _8f\"> </span>18,324,946Green bond<span class=\"_ _29f\"> </span>3,467,147<span class=\"_ _e6\"> </span>0<span class=\"_ _1ce\"> </span>0<span class=\"_ _87\"> </span>3,467,147Deriva<span class=\"_ _6\"></span>tivesFinancial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _2b\"> </span>0<span class=\"_ _30\"> </span>26,924<span class=\"_ _1ce\"> </span>0<span class=\"_ _30\"> </span>26,924Other financial liabilitiesT<span class=\"_ _0\"></span>rade payables<span class=\"_ _102\"> </span>3,337,649<span class=\"_ _1ce\"> </span>0<span class=\"_ _e6\"> </span>0<span class=\"_ _87\"> </span>3,337,649T<span class=\"_ _c\"></span>otal financial liabilities<span class=\"_ _15b\"> </span>25,129,742<span class=\"_ _2a0\"> </span>26,924<span class=\"_ _e6\"> </span>0<span class=\"_ _5c\"> </span>25,156,666Financial instrumen<span class=\"_ _6\"></span>ts at 31 December 2021A<span class=\"_ _6\"></span>t fair value A<span class=\"_ _6\"></span>t amortised through A<span class=\"_ _6\"></span>t fair value <span class=\"_ _1b8\"></span> NOK 1,000co<span class=\"_ _1\"></span>stpro<span class=\"_ _6\"></span>fit &amp; lossin OCI<span class=\"_ _af\"> </span>T<span class=\"_ _c\"></span>otalAssetsDeriva<span class=\"_ _6\"></span>tivesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _dc\"> </span>0<span class=\"_ _61\"> </span>-13,702<span class=\"_ _ab\"> </span>51,093<span class=\"_ _62\"> </span>37,390Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est and curr<span class=\"_ _6\"></span>ency ra<span class=\"_ _0\"></span>te swaps<span class=\"_ _50\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _ab\"> </span>25,036<span class=\"_ _62\"> </span>25,036Equity instrumen<span class=\"_ _6\"></span>tsUnlist<span class=\"_ _6\"></span>ed equity instrumen<span class=\"_ _6\"></span>ts<span class=\"_ _52\"> </span>0<span class=\"_ _8a\"> </span>7,512<span class=\"_ _99\"> </span>0<span class=\"_ _b6\"> </span>7,512Debt ins<span class=\"_ _6\"></span>trumentsOther non-curren<span class=\"_ _0\"></span>t receivables<span class=\"_ _1a\"> </span>109,898<span class=\"_ _7c\"> </span>0<span class=\"_ _99\"> </span>0<span class=\"_ _22a\"> </span>109,898T<span class=\"_ _0\"></span>rade r<span class=\"_ _6\"></span>eceivables<span class=\"_ _201\"> </span>934,934<span class=\"_ _99\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _22a\"> </span>934,934Other curren<span class=\"_ _0\"></span>t receivables<span class=\"_ _d7\"> </span>358,419<span class=\"_ _62\"> </span>23,146<span class=\"_ _99\"> </span>0<span class=\"_ _22a\"> </span>381,566Cash and cash equivalen<span class=\"_ _6\"></span>ts<span class=\"_ _1bf\"> </span>901,644<span class=\"_ _7c\"> </span>0<span class=\"_ _99\"> </span>0<span class=\"_ _22a\"> </span>901,644T<span class=\"_ _c\"></span>otal financial asse<span class=\"_ _6\"></span>ts<span class=\"_ _50\"> </span>2,304,894<span class=\"_ _91\"> </span>16,956<span class=\"_ _83\"> </span>76,129<span class=\"_ _8f\"> </span>2,397,979LiabilitiesInter<span class=\"_ _6\"></span>est-bearing deb<span class=\"_ _0\"></span>tDebts t<span class=\"_ _6\"></span>o credit ins<span class=\"_ _6\"></span>titutions<span class=\"_ _1e2\"> </span>2,018,733<span class=\"_ _99\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _69\"> </span>2,018,733Green bond<span class=\"_ _137\"> </span>3,459,102<span class=\"_ _7c\"> </span>0<span class=\"_ _99\"> </span>0<span class=\"_ _69\"> </span>3,459,102Deriva<span class=\"_ _6\"></span>tivesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _dc\"> </span>0<span class=\"_ _8a\"> </span>3,285<span class=\"_ _23c\"> </span>-2,709<span class=\"_ _19\"> </span>577Financial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _e\"> </span>0<span class=\"_ _ab\"> </span>23,398<span class=\"_ _99\"> </span>0<span class=\"_ _62\"> </span>23,398Other financial liabilitiesT<span class=\"_ _0\"></span>rade payables<span class=\"_ _a7\"> </span>2,317,308<span class=\"_ _7c\"> </span>0<span class=\"_ _99\"> </span>0<span class=\"_ _69\"> </span>2,317,308T<span class=\"_ _c\"></span>otal financial liabilities<span class=\"_ _7d\"> </span>7,795,142<span class=\"_ _27\"> </span>26,683<span class=\"_ _67\"> </span>-2,709<span class=\"_ _aa\"> </span>7,819,117Financial instrumen<span class=\"_ _6\"></span>ts \u2013 assessment o<span class=\"_ _0\"></span>f fair valueThe table below sho<span class=\"_ _6\"></span>ws financial instrumen<span class=\"_ _6\"></span>ts at fair v<span class=\"_ _0\"></span>alue accor<span class=\"_ _6\"></span>ding to v<span class=\"_ _0\"></span>aluation method. The v<span class=\"_ _6\"></span>arious lev<span class=\"_ _6\"></span>els ar<span class=\"_ _6\"></span>e defined as f<span class=\"_ _6\"></span>ollows:\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Le<span class=\"_ _6\"></span>vel 1 - Price lis<span class=\"_ _6\"></span>ted in an activ<span class=\"_ _0\"></span>e market f<span class=\"_ _0\"></span>or identical assets or liabilities</span>\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Le<span class=\"_ _6\"></span>vel 2 - V<span class=\"_ _0\"></span>aluation based on o<span class=\"_ _0\"></span>ther observable inputs either directly (price) or indir<span class=\"_ _0\"></span>ectly </span>(deduced from prices) than lis<span class=\"_ _6\"></span>ted price (used in le<span class=\"_ _0\"></span>vel 1) for the asse<span class=\"_ _6\"></span>t or liability\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Le<span class=\"_ _6\"></span>vel 3 - V<span class=\"_ _0\"></span>aluation based on inputs no<span class=\"_ _0\"></span>t derived from observ<span class=\"_ _6\"></span>able mark<span class=\"_ _6\"></span>ets (non-observ<span class=\"_ _6\"></span>able </span>assumptions) The follo<span class=\"_ _6\"></span>wing table pr<span class=\"_ _6\"></span>esents the Gr<span class=\"_ _6\"></span>oup'<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws1b\">assets and liabilities measur<span class=\"_ _0\"></span>ed at fair value. See No<span class=\"_ _6\"></span>te 3.9 f<span class=\"_ _0\"></span>or </span></span>details o<span class=\"_ _6\"></span>f deriva<span class=\"_ _6\"></span>tives measur<span class=\"_ _0\"></span>ed at fair value under L<span class=\"_ _0\"></span>evel 2. See also No<span class=\"_ _0\"></span>te 3.6 for de<span class=\"_ _6\"></span>tails of biological assets measur<span class=\"_ _0\"></span>ed at fair value under L<span class=\"_ _0\"></span>evel 3.31 December 2022 (NOK 1,000)<span class=\"_ _2a1\"> </span><span class=\"ls5 ws5\">Level<span class=\"_ _1\"></span> 1<span class=\"_ _65\"> </span>Level 2<span class=\"_ _65\"> </span>Leve<span class=\"_ _1\"></span>l 3<span class=\"_ _73\"> </span></span>T<span class=\"_ _0\"></span>o<span class=\"_ _6\"></span>talAssetsDeriva<span class=\"_ _6\"></span>tivesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _190\"> </span>0<span class=\"_ _116\"> </span>66,076<span class=\"_ _11e\"> </span>0<span class=\"_ _5c\"> </span><span class=\"ff4\">66,076</span>Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est and curr<span class=\"_ _6\"></span>ency deriva<span class=\"_ _6\"></span>tives<span class=\"_ _3a\"> </span>0<span class=\"_ _90\"> </span>247,802<span class=\"_ _11e\"> </span>0<span class=\"_ _268\"> </span><span class=\"ff4\">247,802</span>Financial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _1ab\"> </span>0<span class=\"_ _8d\"> </span>33,006<span class=\"_ _ad\"> </span>0<span class=\"_ _8d\"> </span>33,006Equity instrumen<span class=\"_ _6\"></span>tsOther shares and securities<span class=\"_ _266\"> </span>0<span class=\"_ _ad\"> </span>0<span class=\"_ _8d\"> </span>42,434<span class=\"_ _5c\"> </span><span class=\"ff4\">42,434</span>Debt ins<span class=\"_ _6\"></span>trumentsOther receiv<span class=\"_ _0\"></span>ables<span class=\"_ _179\"> </span>0<span class=\"_ _ad\"> </span>0<span class=\"_ _8d\"> </span>10,561<span class=\"_ _101\"> </span><span class=\"ff4\">10,561</span>T<span class=\"_ _c\"></span>otal asse<span class=\"_ _6\"></span>ts<span class=\"_ _2a2\"> </span>0<span class=\"_ _12a\"> </span>346,884<span class=\"_ _5c\"> </span>52,995<span class=\"_ _268\"> </span>399,879LiabilitiesDeriva<span class=\"_ _6\"></span>tivesFinancial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _1ab\"> </span>0<span class=\"_ _8d\"> </span>26,924<span class=\"_ _ad\"> </span>0<span class=\"_ _8d\"> </span>26,924T<span class=\"_ _c\"></span>otal liabilities<span class=\"_ _d1\"> </span>0<span class=\"_ _5c\"> </span>26,924<span class=\"_ _112\"> </span>0<span class=\"_ _5c\"> </span>26,92431 December 2021 (NOK 1,000)<span class=\"_ _1ef\"> </span><span class=\"ls5 ws5\">Leve<span class=\"_ _1\"></span>l 1<span class=\"_ _65\"> </span>Level<span class=\"_ _1\"></span> 2<span class=\"_ _65\"> </span>Level 3<span class=\"_ _73\"> </span></span>T<span class=\"_ _0\"></span>otalAssetsDeriva<span class=\"_ _6\"></span>tivesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _266\"> </span>0<span class=\"_ _8d\"> </span>37,390<span class=\"_ _ad\"> </span>0<span class=\"_ _5c\"> </span><span class=\"ff4\">37,390</span>Financial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _1ab\"> </span>0<span class=\"_ _116\"> </span>25,036<span class=\"_ _11e\"> </span>0<span class=\"_ _5c\"> </span><span class=\"ff4\">25,036</span>Equity instrumen<span class=\"_ _6\"></span>tsOther shares and securities<span class=\"_ _107\"> </span>0<span class=\"_ _11e\"> </span>0<span class=\"_ _205\"> </span>7,512<span class=\"_ _69\"> </span><span class=\"ff4\">7,512</span>Debt ins<span class=\"_ _6\"></span>trumentsOther receiv<span class=\"_ _0\"></span>ables<span class=\"_ _179\"> </span>0<span class=\"_ _112\"> </span>0<span class=\"_ _8d\"> </span>23,146<span class=\"_ _5c\"> </span><span class=\"ff4\">23,146</span>T<span class=\"_ _c\"></span>otal asse<span class=\"_ _6\"></span>ts<span class=\"_ _2a2\"> </span>0<span class=\"_ _101\"> </span>62,426<span class=\"_ _5c\"> </span>30,658<span class=\"_ _101\"> </span>93,085LiabilitiesDeriva<span class=\"_ _6\"></span>tivesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _266\"> </span>0<span class=\"_ _18\"> </span>577<span class=\"_ _11e\"> </span>0<span class=\"_ _18\"> </span>577Financial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _1ab\"> </span>0<span class=\"_ _116\"> </span>23,398<span class=\"_ _11e\"> </span>0<span class=\"_ _8d\"> </span>23,398T<span class=\"_ _c\"></span>otal liabilities<span class=\"_ _254\"> </span>0<span class=\"_ _5c\"> </span>23,974<span class=\"_ _112\"> </span>0<span class=\"_ _5c\"> </span>23,974A<span class=\"_ _0\"></span>fter initial r<span class=\"_ _6\"></span>ecognition, in<span class=\"_ _0\"></span>teres<span class=\"_ _6\"></span>t-bearing loans and borro<span class=\"_ _0\"></span>wings are subsequently measur<span class=\"_ _0\"></span>ed at amor<span class=\"ws0\">-</span>tised c<span class=\"_ _6\"></span>ost using the eff<span class=\"_ _0\"></span>ective int<span class=\"_ _0\"></span>erest me<span class=\"_ _0\"></span>thod. Gains and losses are r<span class=\"_ _6\"></span>ecognised in pr<span class=\"_ _0\"></span>ofit or loss when the liabilities ar<span class=\"_ _6\"></span>e derec<span class=\"_ _0\"></span>ognised as well as through the e<span class=\"_ _6\"></span>ffectiv<span class=\"_ _0\"></span>e inter<span class=\"_ _0\"></span>est method amortisa<span class=\"_ _6\"></span>tion process. Amortised c<span class=\"_ _6\"></span>ost is calculat<span class=\"_ _0\"></span>ed by taking into acc<span class=\"_ _0\"></span>ount any disc<span class=\"_ _0\"></span>ount or premium on acquisition and f<span class=\"_ _0\"></span>ees or c<span class=\"_ _6\"></span>osts that ar<span class=\"_ _0\"></span>e an int<span class=\"_ _6\"></span>egral part o<span class=\"_ _6\"></span>f the eff<span class=\"_ _0\"></span>ective int<span class=\"_ _0\"></span>erest me<span class=\"_ _6\"></span>thod. The eff<span class=\"_ _0\"></span>ective int<span class=\"_ _0\"></span>erest me<span class=\"_ _6\"></span>thod amorti<span class=\"ws0\">-</span>sation is included as finance c<span class=\"_ _0\"></span>osts in the sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t of pr<span class=\"_ _0\"></span>ofit or loss. See Not<span class=\"_ _6\"></span>e 3.11 for further de<span class=\"_ _6\"></span>tails.NOTE 3.<span class=\"_ _c\"></span>9 <span class=\"_ _1d\"> </span> <span class=\"_ _59\"> </span><span class=\"fsa fc4 ls0\">Hedging activities and deriv<span class=\"_ _6\"></span>ativ<span class=\"_ _0\"></span>es</span>Acc<span class=\"_ _0\"></span>ounting policiesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>actsThe Group en<span class=\"_ _0\"></span>ters int<span class=\"_ _6\"></span>o forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontracts t<span class=\"_ _0\"></span>o reduce the for<span class=\"ws0\">-</span>eign e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change risk rela<span class=\"_ _6\"></span>ting to futur<span class=\"_ _0\"></span>e sales re<span class=\"_ _6\"></span>venues deriving fr<span class=\"_ _6\"></span>om cust<span class=\"_ _6\"></span>omer con<span class=\"_ _0\"></span>tracts denominat<span class=\"_ _0\"></span>ed in foreign <span class=\"_ _6\"></span>currencies f<span class=\"_ _6\"></span>or the physical delivery o<span class=\"_ _6\"></span>f salmon. The Group'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span><span class=\"ws1e\">forwar<span class=\"_ _6\"></span>d currency c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts fall due </span></span>for pa<span class=\"_ _6\"></span>yment be<span class=\"_ _6\"></span>tween January 2023 and January 2024, and hedge all tr<span class=\"_ _6\"></span>ade receiv<span class=\"_ _6\"></span>ables and cash flows fr<span class=\"_ _0\"></span>om sales contr<span class=\"_ _0\"></span>acts in for<span class=\"_ _6\"></span>eign curr<span class=\"_ _6\"></span>encies during this period. Forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts are r<span class=\"_ _6\"></span>ec<span class=\"_ _6\"></span>ognised at fair v<span class=\"_ _6\"></span>alue in the balance sheet. The fair v<span class=\"_ _6\"></span>alue of f<span class=\"_ _6\"></span>orwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts are valued using valua<span class=\"_ _6\"></span>tion techniques, which emplo<span class=\"_ _0\"></span>y the use of marke<span class=\"_ _6\"></span>t observable inputs such as forwar<span class=\"_ _0\"></span>d pricing and swap models using presen<span class=\"_ _6\"></span>t value calculations. The models inc<span class=\"_ _0\"></span>orporat<span class=\"_ _0\"></span>e various inputs including the cr<span class=\"_ _6\"></span>edit quality of c<span class=\"_ _6\"></span>ount<span class=\"_ _0\"></span>erparties, foreign e<span class=\"_ _0\"></span>xchange spo<span class=\"_ _0\"></span>t and forwar<span class=\"_ _6\"></span>d r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>es, yield curves o<span class=\"_ _6\"></span>f the r<span class=\"_ _6\"></span>espective curr<span class=\"_ _0\"></span>encies, currency basis spr<span class=\"_ _6\"></span>eads betw<span class=\"_ _6\"></span>een the respectiv<span class=\"_ _6\"></span>e curr<span class=\"_ _6\"></span>encies. Rec<span class=\"_ _0\"></span>ognition of gains and losses r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o the forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts depends on whether they qualify for hedge acc<span class=\"_ _0\"></span>ounting. For forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts that qualify f<span class=\"_ _6\"></span>or hedge accoun<span class=\"_ _0\"></span>ting, the fair value o<span class=\"_ _6\"></span>f the eff<span class=\"_ _0\"></span>ective portion is r<span class=\"_ _6\"></span>ecognised in o<span class=\"_ _0\"></span>ther compr<span class=\"_ _6\"></span>e<span class=\"ws0\">-</span>hensive inc<span class=\"_ _0\"></span>ome. When time differ<span class=\"_ _6\"></span>ences arise between r<span class=\"_ _0\"></span>eceipts fr<span class=\"_ _6\"></span>om sales c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts and the settlemen<span class=\"_ _0\"></span>t of forwar<span class=\"_ _0\"></span>d hedges, the currency acc<span class=\"_ _6\"></span>ount r<span class=\"_ _6\"></span>eplaces the forwar<span class=\"_ _0\"></span>d hedges as the hedging instrument. Dr<span class=\"_ _6\"></span>awdowns on the curr<span class=\"_ _6\"></span>ency acc<span class=\"_ _6\"></span>ount, when this is deemed t<span class=\"_ _6\"></span>o be the hedging instrumen<span class=\"_ _6\"></span>t, are r<span class=\"_ _0\"></span>ecognised a<span class=\"_ _6\"></span>t the ex<span class=\"_ _0\"></span>change ra<span class=\"_ _0\"></span>te in eff<span class=\"_ _0\"></span>ect on the r<span class=\"_ _6\"></span>eporting dat<span class=\"_ _6\"></span>e and the re<span class=\"_ _0\"></span>valuation e<span class=\"_ _6\"></span>ffect is r<span class=\"_ _0\"></span>ecognised in OCI. Gains and losses r<span class=\"_ _6\"></span>ecognised in OCI and accumula<span class=\"_ _0\"></span>ted equity are r<span class=\"_ _6\"></span>ecycled t<span class=\"_ _6\"></span>o pro<span class=\"_ _6\"></span>fit and loss in the same period as the hedged expect<span class=\"_ _0\"></span>ed futur<span class=\"_ _6\"></span>e cash flows a<span class=\"_ _6\"></span>ffect pr<span class=\"_ _0\"></span>ofit and loss. Inefficiency in hedging fact<span class=\"_ _6\"></span>ors arises when the hedged volume de<span class=\"_ _6\"></span>viat<span class=\"_ _0\"></span>es from the deliver<span class=\"_ _0\"></span>ed volume. The inefficiency is r<span class=\"_ _0\"></span>ecognised as a financial it<span class=\"_ _6\"></span>em in pro<span class=\"_ _6\"></span>fit and loss. The Group c<span class=\"_ _0\"></span>omplies with the criteria set out in IFRS 9 when assessing whether <span class=\"_ _1\"></span>a <span class=\"_ _37\"></span><span class=\"ws1c\">forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontract mee<span class=\"_ _6\"></span>ts the r<span class=\"_ _6\"></span>equiremen<span class=\"_ _0\"></span>ts for </span>hedge acc<span class=\"_ _6\"></span>ounting. This means tha<span class=\"_ _6\"></span>t satis<span class=\"_ _6\"></span>factory documen<span class=\"_ _6\"></span>tation o<span class=\"_ _6\"></span>f the matt<span class=\"_ _0\"></span>er to be hedged must e<span class=\"_ _6\"></span>xist when the hedge is en<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>ed into, and ther<span class=\"_ _6\"></span>e must be <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws26\">high level o<span class=\"_ _6\"></span>f efficiency<span class=\"_ _6\"></span>, in that the hedge r<span class=\"_ _0\"></span>eflects </span></span>the e<span class=\"_ _6\"></span>xpected cash flo<span class=\"_ _6\"></span>w from the underlying sales c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>act. There must also be <span class=\"ws0\">a </span>high degree of pr<span class=\"_ _0\"></span>obability that the futur<span class=\"_ _6\"></span>e cash flow will mat<span class=\"_ _0\"></span>erialise and the efficiency of the hedge must be measur<span class=\"_ _0\"></span>able. The efficiency o<span class=\"_ _6\"></span>f hedges is monitor<span class=\"_ _0\"></span>ed con<span class=\"_ _6\"></span>tinuously.For f<span class=\"_ _6\"></span>orwar<span class=\"_ _6\"></span>d currency c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts which do not qualify f<span class=\"_ _6\"></span>or hedge acc<span class=\"_ _6\"></span>ounting, an<span class=\"_ _6\"></span>y change in the fair value is r<span class=\"_ _0\"></span>ecognised as <span class=\"ws0\">a </span>change in fair value thr<span class=\"_ _0\"></span>ough profit and loss. The hedging r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e is the spot r<span class=\"_ _0\"></span>ate adjus<span class=\"_ _0\"></span>ted for <span class=\"ws1b\">a <span class=\"_ _1\"></span></span>forwar<span class=\"_ _0\"></span>d element. The forwar<span class=\"_ _0\"></span>d element is the diff<span class=\"_ _6\"></span>erence be<span class=\"_ _0\"></span>tween the spot r<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>e and the forwar<span class=\"_ _0\"></span>d ra<span class=\"_ _6\"></span>te, and r<span class=\"_ _0\"></span>eflects the diff<span class=\"_ _6\"></span>erence in the r<span class=\"_ _0\"></span>ate o<span class=\"_ _0\"></span>f inter<span class=\"_ _0\"></span>est betw<span class=\"_ _6\"></span>een NOK and the curr<span class=\"_ _6\"></span>ency traded. Wh<span class=\"_ _6\"></span>en sev<span class=\"_ _6\"></span>eral f<span class=\"_ _0\"></span>orward hedges ar<span class=\"_ _6\"></span>e linked t<span class=\"_ _6\"></span>o <span class=\"ws0\">a <span class=\"_ _1\"></span></span>sales contr<span class=\"_ _0\"></span>act, the hedging ra<span class=\"_ _6\"></span>te is calcula<span class=\"_ _6\"></span>t<span class=\"_ _6\"></span>ed as the volume-w<span class=\"_ _6\"></span>eight<span class=\"_ _6\"></span>ed forwar<span class=\"_ _0\"></span>d ra<span class=\"_ _6\"></span>te f<span class=\"_ _0\"></span>or the underlying hedges.Int<span class=\"_ _0\"></span>erest and curr<span class=\"_ _0\"></span>ency swapsThe group has en<span class=\"_ _0\"></span>tered in<span class=\"_ _0\"></span>to <span class=\"ws27\">a <span class=\"_ _6\"></span><span class=\"ws26\">int<span class=\"_ _0\"></span>erest swap and cr<span class=\"_ _0\"></span>oss-currency int<span class=\"_ _0\"></span>erest </span></span>r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e swap with the purpose of hedging in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est ra<span class=\"_ _0\"></span>te risk for <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws26\">share of </span></span>the group'<span class=\"_ _c\"></span><span class=\"ws1f\">s <span class=\"_ _6\"></span><span class=\"ws22\">loans with floating in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est ra<span class=\"_ _0\"></span>tes and hedging of curr<span class=\"_ _0\"></span>ency </span></span>risk r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to the oper<span class=\"_ _0\"></span>ations in Iceland. The hedging of in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e risk is <span class=\"ws1f\">a <span class=\"_ _0\"></span><span class=\"ws26\">cash flow hedging, and the hedging of the business in Iceland </span></span>is a <span class=\"_ _0\"></span><span class=\"ws37\">net inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>t hedging, both hedging c<span class=\"_ _0\"></span>onditions are c<span class=\"_ _6\"></span>onsidered </span>to sa<span class=\"_ _6\"></span>tisfy the r<span class=\"_ _0\"></span>equirements f<span class=\"_ _0\"></span>or hedge accounting. The fair v<span class=\"_ _0\"></span>alue of the swaps ar<span class=\"_ _6\"></span>e valued using v<span class=\"_ _6\"></span>aluation t<span class=\"_ _6\"></span>echniques, which employ the use of mark<span class=\"_ _0\"></span>et observable inputs such as f<span class=\"_ _6\"></span>orwar<span class=\"_ _6\"></span>d pricing and swap models using pr<span class=\"_ _6\"></span>esent v<span class=\"_ _6\"></span>alue calculations. The models inc<span class=\"_ _0\"></span>orporat<span class=\"_ _0\"></span>e various inputs including the cr<span class=\"_ _0\"></span>edit quality of coun<span class=\"_ _0\"></span>terparties, for<span class=\"_ _0\"></span>eign e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change spot and f<span class=\"_ _6\"></span>orwar<span class=\"_ _6\"></span>d r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>es, yield curves o<span class=\"_ _6\"></span>f the r<span class=\"_ _6\"></span>espective cur<span class=\"ws0\">-</span>r<span class=\"_ _6\"></span>encies, currency basis spr<span class=\"_ _0\"></span>eads between the r<span class=\"_ _6\"></span>espective curr<span class=\"_ _0\"></span>encies and int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ate curv<span class=\"_ _6\"></span>es. Rec<span class=\"_ _0\"></span>ognition of gains and losses r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o the forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontracts depends on whe<span class=\"_ _0\"></span>ther they qualify for hedge acc<span class=\"_ _6\"></span>ounting. The fair v<span class=\"_ _6\"></span>alue changes of the swaps q<span class=\"_ _6\"></span>ualifying for hedge acc<span class=\"_ _6\"></span>ounting ar<span class=\"_ _6\"></span>e r<span class=\"_ _6\"></span>ecognised in o<span class=\"_ _0\"></span>ther compr<span class=\"_ _6\"></span>ehensive inc<span class=\"_ _0\"></span>ome, and the swap c<span class=\"_ _6\"></span>osts ar<span class=\"_ _6\"></span>e amortized as in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est cos<span class=\"_ _6\"></span>ts ov<span class=\"_ _0\"></span>er the term of the agr<span class=\"_ _6\"></span>eement. The e<span class=\"_ _6\"></span>ffectiv<span class=\"_ _0\"></span>eness of hedging is measured a<span class=\"_ _6\"></span>t the end of each period, any ine<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ective portion will be r<span class=\"_ _0\"></span>ecognised as <span class=\"ws0\">a financial </span>item in the pr<span class=\"_ _0\"></span>ofit and loss.Financial c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts Fish poolThe Group en<span class=\"_ _0\"></span>ters int<span class=\"_ _6\"></span>o financial con<span class=\"_ _0\"></span>tracts on Fish Pool t<span class=\"_ _0\"></span>o hedge prices r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o pur<span class=\"_ _6\"></span>chase and sales con<span class=\"_ _0\"></span>tracts for the ph<span class=\"_ _6\"></span>ysical delivery o<span class=\"_ _0\"></span>f salmon. The c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts fall due for se<span class=\"_ _0\"></span>ttlement within one year<span class=\"_ _6\"></span>. Real<span class=\"ws0\">-</span>ised gains or losses on these c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts ar<span class=\"_ _6\"></span>e rec<span class=\"_ _0\"></span>ognised in opera<span class=\"_ _6\"></span>ting pro<span class=\"_ _0\"></span>fit/loss. The contr<span class=\"_ _0\"></span>acts are measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _0\"></span>alue. Unrealised gains and losses ar<span class=\"_ _6\"></span>e included in fair value adjustmen<span class=\"_ _0\"></span>ts in profit and loss. The fair value o<span class=\"_ _6\"></span>f Fish Pool c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts is calculat<span class=\"_ _6\"></span>ed on the basis of the c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>act'<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span><span class=\"ws4f\">agreed settlemen<span class=\"_ _0\"></span>t price, the market v<span class=\"_ _0\"></span>alue of the fish on </span>the r<span class=\"_ _6\"></span>eporting dat<span class=\"_ _6\"></span>e, the con<span class=\"_ _0\"></span>tract'<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws33\">t<span class=\"_ _6\"></span>erm and observable mark<span class=\"_ _0\"></span>et prices </span></span>for c<span class=\"_ _0\"></span>ontracts with an equiv<span class=\"_ _0\"></span>alent term.Deriva<span class=\"_ _0\"></span>tives2022<span class=\"_ _1b9\"> </span>2021Other Other Other Other Rec<span class=\"_ _0\"></span>ognised at fair value non-curren<span class=\"_ _6\"></span>t curren<span class=\"_ _6\"></span>t curren<span class=\"_ _6\"></span>t Other curren<span class=\"_ _6\"></span>t at 31 Dec (1,000 NOK)receiv<span class=\"_ _6\"></span>ables receiv<span class=\"_ _6\"></span>ables liabilities receiv<span class=\"_ _6\"></span>ables liabilities Forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _11\"> </span>66,076<span class=\"_ _a\"> </span>0<span class=\"_ _88\"> </span>37,390<span class=\"_ _76\"> </span>577Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est and curr<span class=\"_ _6\"></span>ency swaps<span class=\"_ _70\"> </span>247,802<span class=\"_ _100\"> </span>0<span class=\"_ _100\"> </span>0<span class=\"_ _88\"> </span>25,036<span class=\"_ _a\"> </span>0Financial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _12f\"> </span>33,006<span class=\"_ _88\"> </span>26,924<span class=\"_ _100\"> </span>0<span class=\"_ _87\"> </span>23,398T<span class=\"_ _c\"></span>otal<span class=\"_ _66\"> </span>247,802<span class=\"_ _89\"> </span>99,082<span class=\"_ _205\"> </span>26,924<span class=\"_ _205\"> </span>62,426<span class=\"_ _89\"> </span>23,974F<span class=\"_ _6\"></span>orward curr<span class=\"_ _0\"></span>ency con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>acts at 31 December 20222023<span class=\"_ _50\"> </span>2024A<span class=\"_ _0\"></span>verage A<span class=\"_ _0\"></span>verage volume-volume-Forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts Currency weigh<span class=\"_ _6\"></span>ted Currency weigh<span class=\"_ _6\"></span>ted with changes in value thr<span class=\"_ _0\"></span>ough amount     hedging amount hedging Carrying pro<span class=\"_ _6\"></span>fit and loss (NOK 1,000:(1,000)rate<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>(1,000) rate<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>amount Forwar<span class=\"_ _0\"></span>d Sale CAD<span class=\"_ _125\"> </span>4,700<span class=\"_ _73\"> </span>7.08<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _87\"> </span>-991Forwar<span class=\"_ _0\"></span>d Sale EUR<span class=\"_ _125\"> </span>4,883<span class=\"_ _72\"> </span>10.41<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _87\"> </span>-486Forwar<span class=\"_ _0\"></span>d Sale GBP<span class=\"_ _10b\"> </span>190<span class=\"_ _72\"> </span>11.86<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _67\"> </span>-5Forwar<span class=\"_ _0\"></span>d Sale JPY<span class=\"_ _2a3\"> </span>341,193<span class=\"_ _72\"> </span>0.075<span class=\"_ _a0\"> </span>0<span class=\"_ _a0\"> </span>0<span class=\"_ _203\"> </span>290Forwar<span class=\"_ _0\"></span>d Sale SEK<span class=\"_ _41\"> </span>2,385<span class=\"_ _5d\"> </span>0.946<span class=\"_ _21\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _a0\"> </span>1Forwar<span class=\"_ _0\"></span>d Sale USD<span class=\"_ _160\"> </span>35,297<span class=\"_ _73\"> </span>9.66<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _65\"> </span>-2,570T<span class=\"_ _c\"></span>otal<span class=\"_ _157\"> </span>-3,762Forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts with changes in value thr<span class=\"_ _0\"></span>ough OCI (NOK 1,000):Forwar<span class=\"_ _0\"></span>d Sale CAD<span class=\"_ _160\"> </span>37,500<span class=\"_ _73\"> </span>7.14<span class=\"_ _db\"> </span>800<span class=\"_ _73\"> </span>7.61<span class=\"_ _65\"> </span>-6,468Forwar<span class=\"_ _0\"></span>d Sale EUR<span class=\"_ _160\"> </span>19,814<span class=\"_ _72\"> </span>10.19<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _116\"> </span>-6,469Forwar<span class=\"_ _0\"></span>d Sale GBP<span class=\"_ _10b\"> </span>912<span class=\"_ _72\"> </span>12.02<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _db\"> </span>150Forwar<span class=\"_ _0\"></span>d Sale JPY<span class=\"_ _51\"> </span>4,338,968<span class=\"_ _72\"> </span>0.075<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _116\"> </span>-1,052Forwar<span class=\"_ _0\"></span>d Sale USD<span class=\"_ _5a\"> </span>347,317<span class=\"_ _5d\"> </span>10.21<span class=\"_ _72\"> </span>5,870<span class=\"_ _2a4\"> </span>10.06<span class=\"_ _d2\"> </span>83,677T<span class=\"_ _c\"></span>otal<span class=\"_ _241\"> </span>69,838Carrying amount a<span class=\"_ _6\"></span>t 31 December 2022<span class=\"_ _2a5\"> </span>66,076F<span class=\"_ _6\"></span>orward curr<span class=\"_ _0\"></span>ency con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>acts at 31 December 20212022<span class=\"_ _50\"> </span>2023A<span class=\"_ _0\"></span>verage A<span class=\"_ _0\"></span>verage volume-volume-Forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts Currency weigh<span class=\"_ _6\"></span>ted Currency weigh<span class=\"_ _6\"></span>ted with changes in value thr<span class=\"_ _0\"></span>ough amount hedging amount hedging Carrying pro<span class=\"_ _6\"></span>fit and loss (NOK 1,000):(1,000)rate<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>(1,000) rate<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>amount Forwar<span class=\"_ _0\"></span>d Sale CAD<span class=\"_ _125\"> </span>4,600<span class=\"_ _73\"> </span>6.98<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _87\"> </span>-147Forwar<span class=\"_ _0\"></span>d Sale EUR<span class=\"_ _160\"> </span>13,780<span class=\"_ _2a4\"> </span>10.13<span class=\"_ _21\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _2a4\"> </span>1,226Forwar<span class=\"_ _0\"></span>d Sale JPY<span class=\"_ _2a3\"> </span>514,393<span class=\"_ _2a4\"> </span>0.080<span class=\"_ _21\"> </span>0<span class=\"_ _a0\"> </span>0<span class=\"_ _72\"> </span>1,879Forwar<span class=\"_ _0\"></span>d Sale SEK<span class=\"_ _41\"> </span>2,900<span class=\"_ _6d\"> </span>0.97<span class=\"_ _21\"> </span>0<span class=\"_ _a0\"> </span>0<span class=\"_ _2a0\"> </span>-4Forwar<span class=\"_ _0\"></span>d Sale USD<span class=\"_ _160\"> </span>45,031<span class=\"_ _73\"> </span>8.81<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _90\"> </span>-19,941T<span class=\"_ _c\"></span>otal<span class=\"_ _2a6\"> </span>-16,988Forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts with changes in value thr<span class=\"_ _0\"></span>ough OCI (NOK 1,000):Forwar<span class=\"_ _0\"></span>d Sale CAD<span class=\"_ _160\"> </span>38,400<span class=\"_ _73\"> </span>6.93<span class=\"_ _1e\"> </span>45,000<span class=\"_ _73\"> </span>6.97<span class=\"_ _192\"> </span>-21Forwar<span class=\"_ _0\"></span>d Sale EUR<span class=\"_ _160\"> </span>95,046<span class=\"_ _2a4\"> </span>10.24<span class=\"_ _72\"> </span>2,548<span class=\"_ _2a4\"> </span>10.41<span class=\"_ _d2\"> </span>14,571Forwar<span class=\"_ _0\"></span>d Sale JPY<span class=\"_ _51\"> </span>5,905,882<span class=\"_ _2a4\"> </span>0.080<span class=\"_ _14\"> </span>318,017<span class=\"_ _2a4\"> </span>0.080<span class=\"_ _d2\"> </span>15,905Forwar<span class=\"_ _0\"></span>d Sale USD<span class=\"_ _5a\"> </span>360,880<span class=\"_ _6d\"> </span>8.92<span class=\"_ _2a4\"> </span>7,349<span class=\"_ _73\"> </span>8.98<span class=\"_ _d2\"> </span>23,346T<span class=\"_ _c\"></span>otal<span class=\"_ _241\"> </span>53,801Carrying amount a<span class=\"_ _6\"></span>t 31 December 2021<span class=\"_ _2a5\"> </span>36,813Change in value Specification o<span class=\"_ _6\"></span>f cash flow As <span class=\"_ _36\"> </span>at                    of dr<span class=\"_ _0\"></span>awdowns on Change in fair hedging through OCI:<span class=\"_ _91\"> </span>As at 1 January31 Deccurrency acc<span class=\"_ _0\"></span>ountvalue thr<span class=\"_ _0\"></span>ough OCI2022<span class=\"_ _2d\"> </span>53,801<span class=\"_ _fd\"> </span>69,838<span class=\"_ _7d\"> </span>-688<span class=\"_ _33\"> </span>15,3492021<span class=\"_ _13f\"> </span>173,454<span class=\"_ _72\"> </span>53,801<span class=\"_ _7d\"> </span>-282<span class=\"_ _11e\"> </span>-119,935For f<span class=\"_ _6\"></span>orwar<span class=\"_ _6\"></span>d currency c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts which qualify for hedge acc<span class=\"_ _0\"></span>ounting, an inefficiency o<span class=\"_ _6\"></span>f  NOK -9,2 has been r<span class=\"_ _6\"></span>ecognised in 2022 (NOK -0.8 million in 2021). The e<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ect is classified as <span class=\"ws0\">a <span class=\"_ _1\"></span></span>financial e<span class=\"_ _6\"></span>xpense in pro<span class=\"_ _1\"></span>f<span class=\"ls0 ws0\">it and loss.</span>For forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts which qualify for hedge acc<span class=\"_ _6\"></span>ounting, an ine<span class=\"_ _0\"></span>fficiency of NOK -0.8 has been r<span class=\"_ _6\"></span>ecognised in 2021 (NOK -1.3 million in 2020). The e<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ect is classified as <span class=\"ws0\">a <span class=\"_ _1\"></span></span>financial e<span class=\"_ _6\"></span>xpense in pro<span class=\"_ _1\"></span>f<span class=\"ls0 ws0\">it and loss.</span>Inter<span class=\"_ _0\"></span>est and currency deriv<span class=\"_ _0\"></span>atives r<span class=\"_ _0\"></span>egarding deb<span class=\"_ _0\"></span>tInter<span class=\"_ _0\"></span>est and currency deriv<span class=\"_ _6\"></span>a<span class=\"_ _6\"></span>tives with changes in v<span class=\"_ _6\"></span>alue through OCINominal Carrying Nominal value Book value value hedge value of ne<span class=\"_ _0\"></span>t hedge instruments hedge object instruments inv<span class=\"_ _6\"></span>estment Hedging Carrying NOK 1,000(1000 NOK)(1000 NOK)(1000 EUR)(1000 EUR)efficiencyamount Cash flow hedge r<span class=\"_ _0\"></span>eserve3,442,6673,442,667<span class=\"_ _10e\"> </span>-100%<span class=\"_ _268\"> </span>217,578Net in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tment r<span class=\"_ _6\"></span>eserve<span class=\"_ _26\"> </span>-98,335<span class=\"_ _90\"> </span>119,458<span class=\"_ _68\"> </span>100%<span class=\"_ _b5\"> </span>-34,221Cos<span class=\"_ _6\"></span>t of hedging r<span class=\"_ _6\"></span>eserve<span class=\"_ _253\"> </span>58,487T<span class=\"_ _c\"></span>otal<span class=\"_ _2a6\"> </span>241,844Changes through pro<span class=\"_ _6\"></span>fit and lossAccrued v<span class=\"_ _6\"></span>alue of 5,958net in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>estCarrying amount a<span class=\"_ _6\"></span>t 31 December 2022<span class=\"_ _299\"> </span>247,802Specification o<span class=\"_ _0\"></span>f hedging effects in OCI in 2022:As <span class=\"_ _36\"> </span>at            As <span class=\"_ _36\"> </span>at                    Changes NOK 1,0001 January31 Decov<span class=\"_ _6\"></span>er OCIChanges in Cash flow hedge r<span class=\"_ _0\"></span>eserve<span class=\"_ _178\"> </span>0<span class=\"_ _b3\"> </span>217,578<span class=\"_ _12a\"> </span>217,578Changes in Net in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tment r<span class=\"_ _6\"></span>eserve<span class=\"_ _cf\"> </span>0<span class=\"_ _12a\"> </span>-34,221<span class=\"_ _b5\"> </span>-34,221Changes in Cos<span class=\"_ _6\"></span>t of hedging r<span class=\"_ _6\"></span>eserve<span class=\"_ _f2\"> </span>0<span class=\"_ _71\"> </span>58,487<span class=\"_ _101\"> </span>58,487T<span class=\"_ _c\"></span>otal<span class=\"_ _253\"> </span>0<span class=\"_ _12\"> </span>241,844<span class=\"_ _d6\"> </span>241,844Specification o<span class=\"_ _0\"></span>f hedging effects o<span class=\"_ _0\"></span>ver pro<span class=\"_ _6\"></span>fit and loss in 2022:Changes ov<span class=\"_ _6\"></span>er As <span class=\"_ _36\"> </span>at            As <span class=\"_ _36\"> </span>at                    pro<span class=\"_ _6\"></span>fit NOK 1,0001 January31 Decand lossChanges in net accrued in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est<span class=\"_ _2a7\"> </span>691<span class=\"_ _8f\"> </span>5,958<span class=\"_ _2a4\"> </span>5,267Amortization o<span class=\"_ _6\"></span>f swap cos<span class=\"_ _6\"></span>t r<span class=\"_ _6\"></span>eclassified from -1,279<span class=\"_ _291\"> </span>-3,124<span class=\"_ _8d\"> </span>-1,845hedging reserv<span class=\"_ _0\"></span>e to int<span class=\"_ _6\"></span>eres<span class=\"_ _6\"></span>t c<span class=\"_ _6\"></span>ostT<span class=\"_ _c\"></span>otal<span class=\"_ _17c\"> </span>3,422In 2021, an int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ate curr<span class=\"_ _0\"></span>ency swap agreement was en<span class=\"_ _0\"></span>tered in<span class=\"_ _0\"></span>to in which NOK 1,000 million of the group'<span class=\"_ _c\"></span><span class=\"ws1d\">s <span class=\"_ _37\"></span><span class=\"ws24\">bond loan (not<span class=\"_ _6\"></span>e 3.11) with floating in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>es was swapped to EUR 98,335 million </span></span>with fix<span class=\"_ _6\"></span>ed int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ates (the agr<span class=\"_ _0\"></span>eement is divided betw<span class=\"_ _6\"></span>een three banks). The agr<span class=\"_ _0\"></span>eement matur<span class=\"_ _0\"></span>es in January 2027. The change from floa<span class=\"_ _0\"></span>ting inter<span class=\"_ _0\"></span>est ra<span class=\"_ _6\"></span>tes t<span class=\"_ _0\"></span>o fixed in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est ra<span class=\"_ _0\"></span>tes in NOK in the agreemen<span class=\"_ _0\"></span>t is defined as cash flo<span class=\"_ _6\"></span>w hedging of in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est c<span class=\"_ _6\"></span>osts. In<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est ra<span class=\"_ _6\"></span>te c<span class=\"_ _0\"></span>onditions and maturity structur<span class=\"_ _0\"></span>e on the bond loan and swap ar<span class=\"_ _6\"></span>e identical and ther<span class=\"_ _6\"></span>e is ther<span class=\"_ _6\"></span>ef<span class=\"_ _6\"></span>ore an e<span class=\"_ _0\"></span>ffective financial c<span class=\"_ _0\"></span>onnection between the hedging instrumen<span class=\"_ _6\"></span>t and the hedged item. The c<span class=\"_ _0\"></span>onversion o<span class=\"_ _0\"></span>f loan amounts from NOK t<span class=\"_ _6\"></span>o EUR debt through the swap c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>act is defined as Ne<span class=\"_ _6\"></span>t Inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>t Hedging. This is <span class=\"ws0\">a <span class=\"_ _1\"></span></span>hedging of the currency value o<span class=\"_ _6\"></span>f inv<span class=\"_ _6\"></span>esting in Icelandic Salmon. The hedging o<span class=\"_ _6\"></span>f the e<span class=\"_ _6\"></span>xposure in EUR in Iceland will be e<span class=\"_ _0\"></span>ffective as long as the nominal value o<span class=\"_ _6\"></span>f the net in<span class=\"_ _0\"></span>vestmen<span class=\"_ _6\"></span>t is grea<span class=\"_ _6\"></span>t<span class=\"_ _6\"></span>er than the nominal value o<span class=\"_ _6\"></span>f the hedging instrumen<span class=\"_ _6\"></span>t. There has been no ine<span class=\"_ _0\"></span>fficiency in hedging conditions in the past y<span class=\"_ _6\"></span>ear<span class=\"_ _6\"></span>.In 2021 an int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ate swap was en<span class=\"_ _0\"></span>tered in<span class=\"_ _0\"></span>to in which NOK 192,7 million of the gr<span class=\"_ _6\"></span>oups bank loan (not<span class=\"_ _0\"></span>e 3.11) with floating in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>es was swapped to <span class=\"ws1f\">a <span class=\"_ _0\"></span><span class=\"ws26\">fix<span class=\"_ _6\"></span>ed ra<span class=\"_ _0\"></span>te. The agreemen<span class=\"_ _0\"></span>t matures in January 2032. </span></span>With eff<span class=\"_ _0\"></span>ect from 4 February 2022, <span class=\"ws0\">SalMar</span> A<span class=\"_ _6\"></span>SA en<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>ed into fix<span class=\"_ _0\"></span>ed ra<span class=\"_ _0\"></span>te int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est swap c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts with a <span class=\"ws7c\">t<span class=\"_ _0\"></span>otal principal of NOK 2,250 million. 750 million has <span class=\"ws0\">a <span class=\"_ _0\"></span><span class=\"ws7c\">duration o<span class=\"_ _6\"></span>f 7 years s<span class=\"_ _6\"></span>tarting 22 April 2022, 750 </span></span></span>million has <span class=\"ws0\">a </span>dura<span class=\"_ _6\"></span>tion of 7 y<span class=\"_ _0\"></span>ears starting 22 January 2025, and 750 million has <span class=\"ws0\">a </span>dura<span class=\"_ _6\"></span>tion of 10 y<span class=\"_ _6\"></span>ears starting 22 January 2024. The in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est swap con<span class=\"_ _0\"></span>tracts ar<span class=\"_ _6\"></span>e establish with the purpose t<span class=\"_ _6\"></span>o reduce the int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ate risk r<span class=\"_ _0\"></span>elated t<span class=\"_ _0\"></span>o long-term loan.Financial c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts Fish Pool2023A<span class=\"_ _0\"></span>verage volume-V<span class=\"_ _0\"></span>olume weigh<span class=\"_ _6\"></span>ted Mark<span class=\"_ _6\"></span>et(NOK 1,000)<span class=\"_ _13c\"> </span>T<span class=\"_ _0\"></span>ype(1,000)price per kgvalueFish Pool c<span class=\"_ _0\"></span>ontracts<span class=\"_ _23c\"> </span>Sale<span class=\"_ _22a\"> </span>1,430<span class=\"_ _19\"> </span>65.3<span class=\"_ _81\"> </span>6,082Carrying amount a<span class=\"_ _6\"></span>t 31 December 2022<span class=\"_ _183\"> </span>6,0822022A<span class=\"_ _0\"></span>verage volume-V<span class=\"_ _0\"></span>olume weigh<span class=\"_ _6\"></span>ted Mark<span class=\"_ _6\"></span>et (NOK 1,000)<span class=\"_ _d\"> </span>T<span class=\"_ _0\"></span>ype(1,000)price per kg valueFish Pool c<span class=\"_ _0\"></span>ontracts<span class=\"_ _100\"> </span>Sale<span class=\"_ _8c\"> </span>10,150<span class=\"_ _ab\"> </span>63.4<span class=\"_ _129\"> </span>0<span class=\"_ _129\"> </span>0<span class=\"_ _1e\"> </span>-23,398Carrying amount a<span class=\"_ _6\"></span>t 31 December 2021<span class=\"_ _29c\"> </span>-23,398In 2022, ther<span class=\"_ _6\"></span>e was a net r<span class=\"_ _6\"></span>ealised loss on Fish Pool c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts of NOK 307.0 million (NOK 13.3 million in 2021). The loss is included in oper<span class=\"_ _6\"></span>ating pr<span class=\"_ _6\"></span>ofit/loss. Unr<span class=\"_ _0\"></span>ealised changes in the value of Fish Pool c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts in 2022 amount<span class=\"_ _6\"></span>ed to a ne<span class=\"_ _6\"></span>t gain of NOK 91.3million o<span class=\"_ _0\"></span>f which NOK 69.7 is through fair value adjus<span class=\"_ _6\"></span>tment and NOK 21.5 is classified as o<span class=\"_ _6\"></span>ther financial inc<span class=\"_ _6\"></span>ome (net loss o<span class=\"_ _6\"></span>f NOK 15.6 million in 2021).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-135-4": {
   "value": "NOTE 3.8 <span class=\"_ _224\"> </span> <span class=\"_\"> </span><span class=\"fsa fc4 ls0\">F<span class=\"_ _6\"></span>inancial assets and f<span class=\"_ _1\"></span>inancial liabilities</span>Acc<span class=\"_ _0\"></span>ounting policiesA <span class=\"_ _1\"></span><span class=\"ws1c\">financial instrument is an<span class=\"_ _6\"></span>y c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>act that gives rise t<span class=\"_ _6\"></span>o <span class=\"ws3b\">a <span class=\"_ _1\"></span>financial </span></span>asset o<span class=\"_ _6\"></span>f one entity and <span class=\"ws0\">a <span class=\"_ _1\"></span></span>financial liability or equity instrument o<span class=\"_ _6\"></span>f another en<span class=\"_ _0\"></span>tity.Financial assetsThe Group'<span class=\"_ _c\"></span><span class=\"ws18\">s <span class=\"_ _37\"></span><span class=\"ws24\">financial assets is c<span class=\"_ _0\"></span>omprised of deriv<span class=\"_ _6\"></span>ativ<span class=\"_ _6\"></span>es, unlist<span class=\"_ _6\"></span>ed </span></span>equity inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>ts, other r<span class=\"_ _0\"></span>eceivables and cash &amp; cash equivalen<span class=\"_ _6\"></span>ts.The classification o<span class=\"_ _6\"></span>f financial assets a<span class=\"_ _0\"></span>t initial rec<span class=\"_ _6\"></span>ognition depends on the natur<span class=\"_ _0\"></span>e of the asset'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"ws26\">c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>actually det<span class=\"_ _0\"></span>ermined cash flows and </span></span>which business model the Group applies t<span class=\"_ _0\"></span>o the management of its financial assets. A<span class=\"_ _0\"></span>t initial rec<span class=\"_ _0\"></span>ognition, financial assets ar<span class=\"_ _6\"></span>e rec<span class=\"_ _0\"></span>ognised at fair v<span class=\"_ _6\"></span>alue. T<span class=\"_ _0\"></span>ransaction c<span class=\"_ _0\"></span>osts may be added if financial assets ar<span class=\"_ _0\"></span>e measur<span class=\"_ _6\"></span>ed at amortised c<span class=\"_ _6\"></span>ost.The Group classifies its financial asse<span class=\"_ _0\"></span>ts in three cat<span class=\"_ _0\"></span>egories:\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Financial assets measur<span class=\"_ _6\"></span>ed at amortised c<span class=\"_ _0\"></span>ost</span>\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Financial assets measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _0\"></span>alue with changes in </span>value thr<span class=\"_ _0\"></span>ough profit and loss\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Financial assets measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _0\"></span>alue in other </span>c<span class=\"_ _6\"></span>omprehensiv<span class=\"_ _6\"></span>e inc<span class=\"_ _6\"></span>ome (OCI)Financial assets measur<span class=\"_ _0\"></span>ed at amortised cos<span class=\"_ _0\"></span>tThe Group measur<span class=\"_ _0\"></span>es financial assets at amortised c<span class=\"_ _0\"></span>ost if the follo<span class=\"_ _6\"></span>wing c<span class=\"_ _6\"></span>onditions are me<span class=\"_ _6\"></span>t: the financial asset is being k<span class=\"_ _0\"></span>ept in <span class=\"ws27\">a <span class=\"_ _0\"></span><span class=\"ws22\">business model </span></span>whose purpose is to r<span class=\"_ _0\"></span>eceive con<span class=\"_ _0\"></span>tractually det<span class=\"_ _0\"></span>ermined cash flows and the c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>actual terms <span class=\"_ _6\"></span>and conditions f<span class=\"_ _6\"></span>or the financial asset giv<span class=\"_ _0\"></span>e rise to cash flo<span class=\"_ _6\"></span>ws solely c<span class=\"_ _6\"></span>omprising paymen<span class=\"_ _6\"></span>ts of in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est and principal on certain dat<span class=\"_ _0\"></span>es.The Group'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"ws26\">financial asse<span class=\"_ _0\"></span>ts at amortised cos<span class=\"_ _6\"></span>t c<span class=\"_ _6\"></span>omprise trade r<span class=\"_ _0\"></span>eceiv<span class=\"ws0\">-</span></span></span>ables, other r<span class=\"_ _0\"></span>eceivables, cash &amp; cash equivalen<span class=\"_ _6\"></span>ts. T<span class=\"_ _0\"></span>rade r<span class=\"_ _0\"></span>eceivables which do not ha<span class=\"_ _6\"></span>ve <span class=\"ws20\">a <span class=\"_ _1\"></span></span>substantial financing elemen<span class=\"_ _6\"></span>t are measur<span class=\"_ _0\"></span>ed at the tr<span class=\"_ _0\"></span>ansaction price in accor<span class=\"_ _0\"></span>dance with IFRS 15 Rev<span class=\"_ _6\"></span>enue from Con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>acts with Cust<span class=\"_ _6\"></span>omers. Financial instrumen<span class=\"_ _6\"></span>ts measured a<span class=\"_ _0\"></span>t fair value with changes in value through pr<span class=\"_ _0\"></span>ofit and lossThe Group mak<span class=\"_ _0\"></span>es use of forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontracts t<span class=\"_ _0\"></span>o hedge against fluctuations in e<span class=\"_ _0\"></span>xchange r<span class=\"_ _0\"></span>ates tha<span class=\"_ _6\"></span>t arise during its oper<span class=\"_ _6\"></span>ational activ<span class=\"ws0\">-</span>ities. The c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts ar<span class=\"_ _6\"></span>e initially rec<span class=\"_ _0\"></span>ognised at fair value. Changes in fair r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to c<span class=\"_ _0\"></span>ontracts which does no<span class=\"_ _0\"></span>t qualify for hedge acc<span class=\"_ _6\"></span>ounting ar<span class=\"_ _6\"></span>e rec<span class=\"_ _0\"></span>ognised in profit and loss.The Group en<span class=\"_ _0\"></span>ters int<span class=\"_ _6\"></span>o c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts on Fish Pool t<span class=\"_ _0\"></span>o manage the salmon price risk. Fish Pool c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts are<span class=\"_ _6\"></span> also used to hedge mar<span class=\"_ _0\"></span>gins in certain<span class=\"_ _1\"></span> cases r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o salmon pur<span class=\"_ _6\"></span>chase agreemen<span class=\"_ _6\"></span>ts. The deriva<span class=\"_ _0\"></span>tives are r<span class=\"_ _6\"></span>ecognised a<span class=\"_ _6\"></span>t fair value a<span class=\"_ _0\"></span>t the date o<span class=\"_ _6\"></span>f acquisition. Any subsequen<span class=\"_ _6\"></span>t changes in value ar<span class=\"_ _0\"></span>e classified on the line for fair value adjus<span class=\"_ _6\"></span>tments in pro<span class=\"_ _0\"></span>fit and loss.This cat<span class=\"_ _0\"></span>egory also includes the Group'<span class=\"_ _0\"></span><span class=\"ws3b\">s <span class=\"_ _37\"></span><span class=\"ws24\">unlist<span class=\"_ _0\"></span>ed equity instrument </span></span>and other r<span class=\"_ _0\"></span>eceivables. These instrumen<span class=\"_ _6\"></span>ts are r<span class=\"_ _0\"></span>ecognised a<span class=\"_ _6\"></span>t fair value on the dat<span class=\"_ _0\"></span>e the contr<span class=\"_ _0\"></span>act is enter<span class=\"_ _0\"></span>ed into and ar<span class=\"_ _0\"></span>e also subsequently measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _6\"></span>alue.Financial instrumen<span class=\"_ _6\"></span>ts measured a<span class=\"_ _0\"></span>t fair value in other c<span class=\"_ _6\"></span>omprehensiv<span class=\"_ _6\"></span>e inc<span class=\"_ _6\"></span>ome (OCI)The Group uses deriv<span class=\"_ _0\"></span>atives t<span class=\"_ _6\"></span>o hedge against fluctua<span class=\"_ _6\"></span>tions in for<span class=\"_ _6\"></span>eign e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change ra<span class=\"_ _0\"></span>tes that arise during its oper<span class=\"_ _0\"></span>ational activities. When for<span class=\"ws0\">-</span>war<span class=\"_ _6\"></span>d curr<span class=\"_ _6\"></span>ency con<span class=\"_ _0\"></span>tracts meet the r<span class=\"_ _0\"></span>equirements f<span class=\"_ _0\"></span>or hedge accounting, changes in fair value ar<span class=\"_ _0\"></span>e rec<span class=\"_ _6\"></span>ognised in OCI.The Group has en<span class=\"_ _0\"></span>tered in<span class=\"_ _0\"></span>to <span class=\"ws3d\">a <span class=\"_ _0\"></span><span class=\"ws22\">cross-curr<span class=\"_ _6\"></span>ency int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est swap and <span class=\"ws3d\">a <span class=\"_ _0\"></span>int<span class=\"_ _6\"></span>er<span class=\"ls0 ws0\">-</span></span></span></span>est r<span class=\"_ _0\"></span>ate swap t<span class=\"_ _6\"></span>o hedge risk exposed t<span class=\"_ _0\"></span>o inter<span class=\"_ _0\"></span>est-bearing debt and the oper<span class=\"_ _6\"></span>ations on Iceland. Changes in fair v<span class=\"_ _6\"></span>alue of those deriv<span class=\"_ _6\"></span>ativ<span class=\"_ _6\"></span>es are r<span class=\"_ _6\"></span>ecognised in OCI. Der<span class=\"_ _6\"></span>ecognition o<span class=\"_ _6\"></span>f financial assets A <span class=\"_ _0\"></span><span class=\"ws22\">financial asset or<span class=\"_ _6\"></span>, if rele<span class=\"_ _0\"></span>vant, <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws22\">portion of <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws22\">financial asset or portion </span></span></span></span></span>of <span class=\"ls0 ws0\">a group of iden<span class=\"_ _0\"></span>tical financial assets, is derec<span class=\"_ _0\"></span>ognised if:</span>\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">the con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>actual entitlemen<span class=\"_ _6\"></span>t to r<span class=\"_ _0\"></span>eceive cash flows fr<span class=\"_ _6\"></span>om the </span>financial asset e<span class=\"_ _0\"></span>xpires, or\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">the Group has tr<span class=\"_ _0\"></span>ansferr<span class=\"_ _0\"></span>ed the con<span class=\"_ _6\"></span>tractual en<span class=\"_ _0\"></span>titlement </span>to r<span class=\"_ _0\"></span>eceive cash flows fr<span class=\"_ _6\"></span>om the financial asset or r<span class=\"_ _0\"></span>etains the right t<span class=\"_ _6\"></span>o r<span class=\"_ _6\"></span>eceive the cash flo<span class=\"_ _6\"></span>ws from a financial asset but a<span class=\"_ _6\"></span>t the same time pledges to tr<span class=\"_ _0\"></span>ansfer these t<span class=\"_ _0\"></span>o a c<span class=\"_ _6\"></span>ount<span class=\"_ _6\"></span>erparty, and either:a. <span class=\"_ _48\"> </span><span class=\"ff3 fc4\">the Group has tr<span class=\"_ _0\"></span>ansferr<span class=\"_ _0\"></span>ed the bulk of the risk and </span>benefits associa<span class=\"_ _6\"></span>ted with the asse<span class=\"_ _0\"></span>t, ora. <span class=\"_ _48\"> </span><span class=\"ff3 fc4\">the Group has neither tr<span class=\"_ _0\"></span>ansferr<span class=\"_ _0\"></span>ed nor re<span class=\"_ _6\"></span>tained the bulk </span>of the risk and bene<span class=\"_ _6\"></span>fits associat<span class=\"_ _0\"></span>ed with the asset but has tr<span class=\"_ _6\"></span>ansf<span class=\"_ _6\"></span>err<span class=\"_ _6\"></span>ed con<span class=\"_ _0\"></span>trol ov<span class=\"_ _6\"></span>er the asset.Pro<span class=\"_ _0\"></span>visions for losses on financial assetsThe Group has made <span class=\"ws25\">a <span class=\"_ _0\"></span><span class=\"ws22\">pro<span class=\"_ _0\"></span>vision for expect<span class=\"_ _0\"></span>ed losses on all debt instru<span class=\"ls0 ws0\">-</span></span></span>ments tha<span class=\"_ _6\"></span>t ar<span class=\"_ _6\"></span>e not classified a<span class=\"_ _6\"></span>t fair value thr<span class=\"_ _0\"></span>ough profit and loss. The Group r<span class=\"_ _0\"></span>ecognises e<span class=\"_ _6\"></span>xpect<span class=\"_ _6\"></span>ed credit losses on the basis o<span class=\"_ _6\"></span>f <span class=\"ws3b\">a <span class=\"_ _1\"></span>specific </span>assessment o<span class=\"_ _6\"></span>f each individual cust<span class=\"_ _6\"></span>omer<span class=\"_ _6\"></span>. The Group r<span class=\"_ _0\"></span>ecognises its loss pro<span class=\"_ _0\"></span>vision on the basis of for cr<span class=\"_ _0\"></span>edit losses expected o<span class=\"_ _0\"></span>ver the remaining lif<span class=\"_ _6\"></span>e of the e<span class=\"_ _6\"></span>xposur<span class=\"_ _6\"></span>e, and not based on a 12-mon<span class=\"_ _6\"></span>th e<span class=\"_ _6\"></span>xpected loss.Financial liabilitiesFinancial liabilities ar<span class=\"_ _6\"></span>e, aft<span class=\"_ _6\"></span>er initial rec<span class=\"_ _0\"></span>ognition, classified as loans and liabilities, or deriva<span class=\"_ _0\"></span>tives designat<span class=\"_ _6\"></span>ed as hedging instrumen<span class=\"_ _6\"></span>ts in an eff<span class=\"_ _0\"></span>ective hedging arr<span class=\"_ _6\"></span>angement. Deriv<span class=\"_ _6\"></span>ativ<span class=\"_ _0\"></span>es are initially r<span class=\"_ _6\"></span>ec<span class=\"_ _6\"></span>ognised at fair value. L<span class=\"_ _0\"></span>oans and liabilities are r<span class=\"_ _6\"></span>ec<span class=\"_ _6\"></span>ognised at fair v<span class=\"_ _6\"></span>alue adjust<span class=\"_ _6\"></span>ed for dir<span class=\"_ _0\"></span>ectly attributable transaction c<span class=\"_ _0\"></span>osts. Deriva<span class=\"_ _6\"></span>tives ar<span class=\"_ _0\"></span>e financial liabilities when theff<span class=\"_ _0\"></span>ective int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est me<span class=\"_ _6\"></span>thod fair value is nega<span class=\"_ _6\"></span>tive and ar<span class=\"_ _6\"></span>e trea<span class=\"_ _6\"></span>ted f<span class=\"_ _0\"></span>or accounting purposes in the same wa<span class=\"_ _0\"></span>y as derivativ<span class=\"_ _6\"></span>es that ar<span class=\"_ _0\"></span>e assets.L<span class=\"_ _6\"></span>oans and liabilitiesA<span class=\"_ _0\"></span>fter initial r<span class=\"_ _6\"></span>ecognition, in<span class=\"_ _0\"></span>ter<span class=\"_ _6\"></span>est-bearing loans will be measur<span class=\"_ _0\"></span>ed at amortised c<span class=\"_ _6\"></span>ost. Gains and losses ar<span class=\"_ _6\"></span>e r<span class=\"_ _6\"></span>ecognised in pr<span class=\"_ _0\"></span>ofit and loss when the liability is der<span class=\"_ _6\"></span>ecogniseFinancial instrumen<span class=\"_ _6\"></span>ts by category Financial instrumen<span class=\"_ _6\"></span>ts at 31 December 2022A<span class=\"_ _6\"></span>t fair value A<span class=\"_ _6\"></span>t amortised through A<span class=\"_ _6\"></span>t fair value <span class=\"_ _1b8\"></span> NOK 1,000co<span class=\"_ _1\"></span>stpro<span class=\"_ _6\"></span>fit &amp; lossin OCI<span class=\"_ _206\"> </span>T<span class=\"_ _c\"></span>otalAssetsDeriva<span class=\"_ _6\"></span>tivesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _17a\"> </span>0<span class=\"_ _63\"> </span>-3,028<span class=\"_ _76\"> </span>69,105<span class=\"_ _30\"> </span>66,076Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est and curr<span class=\"_ _6\"></span>ency ra<span class=\"_ _0\"></span>te swaps<span class=\"_ _267\"> </span>0<span class=\"_ _e6\"> </span>0<span class=\"_ _8e\"> </span>247,802<span class=\"_ _8e\"> </span>247,802Financial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _2b\"> </span>0<span class=\"_ _30\"> </span>33,006<span class=\"_ _1ce\"> </span>0<span class=\"_ _30\"> </span>33,006Equity instrumen<span class=\"_ _6\"></span>tsUnlist<span class=\"_ _6\"></span>ed equity instrumen<span class=\"_ _6\"></span>ts<span class=\"_ _1f1\"> </span>0<span class=\"_ _76\"> </span>42,434<span class=\"_ _e6\"> </span>0<span class=\"_ _30\"> </span>42,434Debt ins<span class=\"_ _6\"></span>trumentsOther non-curren<span class=\"_ _0\"></span>t receivables<span class=\"_ _1bf\"> </span>81,074<span class=\"_ _1ce\"> </span>0<span class=\"_ _e6\"> </span>0<span class=\"_ _76\"> </span>81,074T<span class=\"_ _0\"></span>rade r<span class=\"_ _6\"></span>eceivables<span class=\"_ _a9\"> </span>1,414,135<span class=\"_ _1ce\"> </span>0<span class=\"_ _e6\"> </span>0<span class=\"_ _87\"> </span>1,414,135Other curren<span class=\"_ _0\"></span>t receivables<span class=\"_ _12b\"> </span>544,728<span class=\"_ _30\"> </span>10,561<span class=\"_ _1ce\"> </span>0<span class=\"_ _8e\"> </span>555,289Cash and cash equivalen<span class=\"_ _6\"></span>ts<span class=\"_ _15\"> </span>2,712,707<span class=\"_ _e6\"> </span>0<span class=\"_ _1ce\"> </span>0<span class=\"_ _87\"> </span>2,712,707T<span class=\"_ _c\"></span>otal financial asse<span class=\"_ _6\"></span>ts<span class=\"_ _29e\"> </span>4,752,644<span class=\"_ _67\"> </span>82,973<span class=\"_ _192\"> </span>316,907<span class=\"_ _fe\"> </span>5,152,524LiabilitiesInter<span class=\"_ _6\"></span>est-bearing deb<span class=\"_ _0\"></span>tDebts t<span class=\"_ _6\"></span>o credit ins<span class=\"_ _6\"></span>titutions<span class=\"_ _9\"> </span>18,324,946<span class=\"_ _e6\"> </span>0<span class=\"_ _1ce\"> </span>0<span class=\"_ _8f\"> </span>18,324,946Green bond<span class=\"_ _29f\"> </span>3,467,147<span class=\"_ _e6\"> </span>0<span class=\"_ _1ce\"> </span>0<span class=\"_ _87\"> </span>3,467,147Deriva<span class=\"_ _6\"></span>tivesFinancial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _2b\"> </span>0<span class=\"_ _30\"> </span>26,924<span class=\"_ _1ce\"> </span>0<span class=\"_ _30\"> </span>26,924Other financial liabilitiesT<span class=\"_ _0\"></span>rade payables<span class=\"_ _102\"> </span>3,337,649<span class=\"_ _1ce\"> </span>0<span class=\"_ _e6\"> </span>0<span class=\"_ _87\"> </span>3,337,649T<span class=\"_ _c\"></span>otal financial liabilities<span class=\"_ _15b\"> </span>25,129,742<span class=\"_ _2a0\"> </span>26,924<span class=\"_ _e6\"> </span>0<span class=\"_ _5c\"> </span>25,156,666Financial instrumen<span class=\"_ _6\"></span>ts at 31 December 2021A<span class=\"_ _6\"></span>t fair value A<span class=\"_ _6\"></span>t amortised through A<span class=\"_ _6\"></span>t fair value <span class=\"_ _1b8\"></span> NOK 1,000co<span class=\"_ _1\"></span>stpro<span class=\"_ _6\"></span>fit &amp; lossin OCI<span class=\"_ _af\"> </span>T<span class=\"_ _c\"></span>otalAssetsDeriva<span class=\"_ _6\"></span>tivesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _dc\"> </span>0<span class=\"_ _61\"> </span>-13,702<span class=\"_ _ab\"> </span>51,093<span class=\"_ _62\"> </span>37,390Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est and curr<span class=\"_ _6\"></span>ency ra<span class=\"_ _0\"></span>te swaps<span class=\"_ _50\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _ab\"> </span>25,036<span class=\"_ _62\"> </span>25,036Equity instrumen<span class=\"_ _6\"></span>tsUnlist<span class=\"_ _6\"></span>ed equity instrumen<span class=\"_ _6\"></span>ts<span class=\"_ _52\"> </span>0<span class=\"_ _8a\"> </span>7,512<span class=\"_ _99\"> </span>0<span class=\"_ _b6\"> </span>7,512Debt ins<span class=\"_ _6\"></span>trumentsOther non-curren<span class=\"_ _0\"></span>t receivables<span class=\"_ _1a\"> </span>109,898<span class=\"_ _7c\"> </span>0<span class=\"_ _99\"> </span>0<span class=\"_ _22a\"> </span>109,898T<span class=\"_ _0\"></span>rade r<span class=\"_ _6\"></span>eceivables<span class=\"_ _201\"> </span>934,934<span class=\"_ _99\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _22a\"> </span>934,934Other curren<span class=\"_ _0\"></span>t receivables<span class=\"_ _d7\"> </span>358,419<span class=\"_ _62\"> </span>23,146<span class=\"_ _99\"> </span>0<span class=\"_ _22a\"> </span>381,566Cash and cash equivalen<span class=\"_ _6\"></span>ts<span class=\"_ _1bf\"> </span>901,644<span class=\"_ _7c\"> </span>0<span class=\"_ _99\"> </span>0<span class=\"_ _22a\"> </span>901,644T<span class=\"_ _c\"></span>otal financial asse<span class=\"_ _6\"></span>ts<span class=\"_ _50\"> </span>2,304,894<span class=\"_ _91\"> </span>16,956<span class=\"_ _83\"> </span>76,129<span class=\"_ _8f\"> </span>2,397,979LiabilitiesInter<span class=\"_ _6\"></span>est-bearing deb<span class=\"_ _0\"></span>tDebts t<span class=\"_ _6\"></span>o credit ins<span class=\"_ _6\"></span>titutions<span class=\"_ _1e2\"> </span>2,018,733<span class=\"_ _99\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _69\"> </span>2,018,733Green bond<span class=\"_ _137\"> </span>3,459,102<span class=\"_ _7c\"> </span>0<span class=\"_ _99\"> </span>0<span class=\"_ _69\"> </span>3,459,102Deriva<span class=\"_ _6\"></span>tivesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _dc\"> </span>0<span class=\"_ _8a\"> </span>3,285<span class=\"_ _23c\"> </span>-2,709<span class=\"_ _19\"> </span>577Financial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _e\"> </span>0<span class=\"_ _ab\"> </span>23,398<span class=\"_ _99\"> </span>0<span class=\"_ _62\"> </span>23,398Other financial liabilitiesT<span class=\"_ _0\"></span>rade payables<span class=\"_ _a7\"> </span>2,317,308<span class=\"_ _7c\"> </span>0<span class=\"_ _99\"> </span>0<span class=\"_ _69\"> </span>2,317,308T<span class=\"_ _c\"></span>otal financial liabilities<span class=\"_ _7d\"> </span>7,795,142<span class=\"_ _27\"> </span>26,683<span class=\"_ _67\"> </span>-2,709<span class=\"_ _aa\"> </span>7,819,117Financial instrumen<span class=\"_ _6\"></span>ts \u2013 assessment o<span class=\"_ _0\"></span>f fair valueThe table below sho<span class=\"_ _6\"></span>ws financial instrumen<span class=\"_ _6\"></span>ts at fair v<span class=\"_ _0\"></span>alue accor<span class=\"_ _6\"></span>ding to v<span class=\"_ _0\"></span>aluation method. The v<span class=\"_ _6\"></span>arious lev<span class=\"_ _6\"></span>els ar<span class=\"_ _6\"></span>e defined as f<span class=\"_ _6\"></span>ollows:\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Le<span class=\"_ _6\"></span>vel 1 - Price lis<span class=\"_ _6\"></span>ted in an activ<span class=\"_ _0\"></span>e market f<span class=\"_ _0\"></span>or identical assets or liabilities</span>\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Le<span class=\"_ _6\"></span>vel 2 - V<span class=\"_ _0\"></span>aluation based on o<span class=\"_ _0\"></span>ther observable inputs either directly (price) or indir<span class=\"_ _0\"></span>ectly </span>(deduced from prices) than lis<span class=\"_ _6\"></span>ted price (used in le<span class=\"_ _0\"></span>vel 1) for the asse<span class=\"_ _6\"></span>t or liability\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Le<span class=\"_ _6\"></span>vel 3 - V<span class=\"_ _0\"></span>aluation based on inputs no<span class=\"_ _0\"></span>t derived from observ<span class=\"_ _6\"></span>able mark<span class=\"_ _6\"></span>ets (non-observ<span class=\"_ _6\"></span>able </span>assumptions) The follo<span class=\"_ _6\"></span>wing table pr<span class=\"_ _6\"></span>esents the Gr<span class=\"_ _6\"></span>oup'<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws1b\">assets and liabilities measur<span class=\"_ _0\"></span>ed at fair value. See No<span class=\"_ _6\"></span>te 3.9 f<span class=\"_ _0\"></span>or </span></span>details o<span class=\"_ _6\"></span>f deriva<span class=\"_ _6\"></span>tives measur<span class=\"_ _0\"></span>ed at fair value under L<span class=\"_ _0\"></span>evel 2. See also No<span class=\"_ _0\"></span>te 3.6 for de<span class=\"_ _6\"></span>tails of biological assets measur<span class=\"_ _0\"></span>ed at fair value under L<span class=\"_ _0\"></span>evel 3.31 December 2022 (NOK 1,000)<span class=\"_ _2a1\"> </span><span class=\"ls5 ws5\">Level<span class=\"_ _1\"></span> 1<span class=\"_ _65\"> </span>Level 2<span class=\"_ _65\"> </span>Leve<span class=\"_ _1\"></span>l 3<span class=\"_ _73\"> </span></span>T<span class=\"_ _0\"></span>o<span class=\"_ _6\"></span>talAssetsDeriva<span class=\"_ _6\"></span>tivesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _190\"> </span>0<span class=\"_ _116\"> </span>66,076<span class=\"_ _11e\"> </span>0<span class=\"_ _5c\"> </span><span class=\"ff4\">66,076</span>Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est and curr<span class=\"_ _6\"></span>ency deriva<span class=\"_ _6\"></span>tives<span class=\"_ _3a\"> </span>0<span class=\"_ _90\"> </span>247,802<span class=\"_ _11e\"> </span>0<span class=\"_ _268\"> </span><span class=\"ff4\">247,802</span>Financial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _1ab\"> </span>0<span class=\"_ _8d\"> </span>33,006<span class=\"_ _ad\"> </span>0<span class=\"_ _8d\"> </span>33,006Equity instrumen<span class=\"_ _6\"></span>tsOther shares and securities<span class=\"_ _266\"> </span>0<span class=\"_ _ad\"> </span>0<span class=\"_ _8d\"> </span>42,434<span class=\"_ _5c\"> </span><span class=\"ff4\">42,434</span>Debt ins<span class=\"_ _6\"></span>trumentsOther receiv<span class=\"_ _0\"></span>ables<span class=\"_ _179\"> </span>0<span class=\"_ _ad\"> </span>0<span class=\"_ _8d\"> </span>10,561<span class=\"_ _101\"> </span><span class=\"ff4\">10,561</span>T<span class=\"_ _c\"></span>otal asse<span class=\"_ _6\"></span>ts<span class=\"_ _2a2\"> </span>0<span class=\"_ _12a\"> </span>346,884<span class=\"_ _5c\"> </span>52,995<span class=\"_ _268\"> </span>399,879LiabilitiesDeriva<span class=\"_ _6\"></span>tivesFinancial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _1ab\"> </span>0<span class=\"_ _8d\"> </span>26,924<span class=\"_ _ad\"> </span>0<span class=\"_ _8d\"> </span>26,924T<span class=\"_ _c\"></span>otal liabilities<span class=\"_ _d1\"> </span>0<span class=\"_ _5c\"> </span>26,924<span class=\"_ _112\"> </span>0<span class=\"_ _5c\"> </span>26,92431 December 2021 (NOK 1,000)<span class=\"_ _1ef\"> </span><span class=\"ls5 ws5\">Leve<span class=\"_ _1\"></span>l 1<span class=\"_ _65\"> </span>Level<span class=\"_ _1\"></span> 2<span class=\"_ _65\"> </span>Level 3<span class=\"_ _73\"> </span></span>T<span class=\"_ _0\"></span>otalAssetsDeriva<span class=\"_ _6\"></span>tivesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _266\"> </span>0<span class=\"_ _8d\"> </span>37,390<span class=\"_ _ad\"> </span>0<span class=\"_ _5c\"> </span><span class=\"ff4\">37,390</span>Financial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _1ab\"> </span>0<span class=\"_ _116\"> </span>25,036<span class=\"_ _11e\"> </span>0<span class=\"_ _5c\"> </span><span class=\"ff4\">25,036</span>Equity instrumen<span class=\"_ _6\"></span>tsOther shares and securities<span class=\"_ _107\"> </span>0<span class=\"_ _11e\"> </span>0<span class=\"_ _205\"> </span>7,512<span class=\"_ _69\"> </span><span class=\"ff4\">7,512</span>Debt ins<span class=\"_ _6\"></span>trumentsOther receiv<span class=\"_ _0\"></span>ables<span class=\"_ _179\"> </span>0<span class=\"_ _112\"> </span>0<span class=\"_ _8d\"> </span>23,146<span class=\"_ _5c\"> </span><span class=\"ff4\">23,146</span>T<span class=\"_ _c\"></span>otal asse<span class=\"_ _6\"></span>ts<span class=\"_ _2a2\"> </span>0<span class=\"_ _101\"> </span>62,426<span class=\"_ _5c\"> </span>30,658<span class=\"_ _101\"> </span>93,085LiabilitiesDeriva<span class=\"_ _6\"></span>tivesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _266\"> </span>0<span class=\"_ _18\"> </span>577<span class=\"_ _11e\"> </span>0<span class=\"_ _18\"> </span>577Financial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _1ab\"> </span>0<span class=\"_ _116\"> </span>23,398<span class=\"_ _11e\"> </span>0<span class=\"_ _8d\"> </span>23,398T<span class=\"_ _c\"></span>otal liabilities<span class=\"_ _254\"> </span>0<span class=\"_ _5c\"> </span>23,974<span class=\"_ _112\"> </span>0<span class=\"_ _5c\"> </span>23,974A<span class=\"_ _0\"></span>fter initial r<span class=\"_ _6\"></span>ecognition, in<span class=\"_ _0\"></span>teres<span class=\"_ _6\"></span>t-bearing loans and borro<span class=\"_ _0\"></span>wings are subsequently measur<span class=\"_ _0\"></span>ed at amor<span class=\"ws0\">-</span>tised c<span class=\"_ _6\"></span>ost using the eff<span class=\"_ _0\"></span>ective int<span class=\"_ _0\"></span>erest me<span class=\"_ _0\"></span>thod. Gains and losses are r<span class=\"_ _6\"></span>ecognised in pr<span class=\"_ _0\"></span>ofit or loss when the liabilities ar<span class=\"_ _6\"></span>e derec<span class=\"_ _0\"></span>ognised as well as through the e<span class=\"_ _6\"></span>ffectiv<span class=\"_ _0\"></span>e inter<span class=\"_ _0\"></span>est method amortisa<span class=\"_ _6\"></span>tion process. Amortised c<span class=\"_ _6\"></span>ost is calculat<span class=\"_ _0\"></span>ed by taking into acc<span class=\"_ _0\"></span>ount any disc<span class=\"_ _0\"></span>ount or premium on acquisition and f<span class=\"_ _0\"></span>ees or c<span class=\"_ _6\"></span>osts that ar<span class=\"_ _0\"></span>e an int<span class=\"_ _6\"></span>egral part o<span class=\"_ _6\"></span>f the eff<span class=\"_ _0\"></span>ective int<span class=\"_ _0\"></span>erest me<span class=\"_ _6\"></span>thod. The eff<span class=\"_ _0\"></span>ective int<span class=\"_ _0\"></span>erest me<span class=\"_ _6\"></span>thod amorti<span class=\"ws0\">-</span>sation is included as finance c<span class=\"_ _0\"></span>osts in the sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t of pr<span class=\"_ _0\"></span>ofit or loss. See Not<span class=\"_ _6\"></span>e 3.11 for further de<span class=\"_ _6\"></span>tails.F<span class=\"_ _6\"></span>orward curr<span class=\"_ _0\"></span>ency con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>acts at 31 December 20222023<span class=\"_ _50\"> </span>2024A<span class=\"_ _0\"></span>verage A<span class=\"_ _0\"></span>verage volume-volume-Forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts Currency weigh<span class=\"_ _6\"></span>ted Currency weigh<span class=\"_ _6\"></span>ted with changes in value thr<span class=\"_ _0\"></span>ough amount     hedging amount hedging Carrying pro<span class=\"_ _6\"></span>fit and loss (NOK 1,000:(1,000)rate<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>(1,000) rate<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>amount Forwar<span class=\"_ _0\"></span>d Sale CAD<span class=\"_ _125\"> </span>4,700<span class=\"_ _73\"> </span>7.08<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _87\"> </span>-991Forwar<span class=\"_ _0\"></span>d Sale EUR<span class=\"_ _125\"> </span>4,883<span class=\"_ _72\"> </span>10.41<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _87\"> </span>-486Forwar<span class=\"_ _0\"></span>d Sale GBP<span class=\"_ _10b\"> </span>190<span class=\"_ _72\"> </span>11.86<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _67\"> </span>-5Forwar<span class=\"_ _0\"></span>d Sale JPY<span class=\"_ _2a3\"> </span>341,193<span class=\"_ _72\"> </span>0.075<span class=\"_ _a0\"> </span>0<span class=\"_ _a0\"> </span>0<span class=\"_ _203\"> </span>290Forwar<span class=\"_ _0\"></span>d Sale SEK<span class=\"_ _41\"> </span>2,385<span class=\"_ _5d\"> </span>0.946<span class=\"_ _21\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _a0\"> </span>1Forwar<span class=\"_ _0\"></span>d Sale USD<span class=\"_ _160\"> </span>35,297<span class=\"_ _73\"> </span>9.66<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _65\"> </span>-2,570T<span class=\"_ _c\"></span>otal<span class=\"_ _157\"> </span>-3,762Forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts with changes in value thr<span class=\"_ _0\"></span>ough OCI (NOK 1,000):Forwar<span class=\"_ _0\"></span>d Sale CAD<span class=\"_ _160\"> </span>37,500<span class=\"_ _73\"> </span>7.14<span class=\"_ _db\"> </span>800<span class=\"_ _73\"> </span>7.61<span class=\"_ _65\"> </span>-6,468Forwar<span class=\"_ _0\"></span>d Sale EUR<span class=\"_ _160\"> </span>19,814<span class=\"_ _72\"> </span>10.19<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _116\"> </span>-6,469Forwar<span class=\"_ _0\"></span>d Sale GBP<span class=\"_ _10b\"> </span>912<span class=\"_ _72\"> </span>12.02<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _db\"> </span>150Forwar<span class=\"_ _0\"></span>d Sale JPY<span class=\"_ _51\"> </span>4,338,968<span class=\"_ _72\"> </span>0.075<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _116\"> </span>-1,052Forwar<span class=\"_ _0\"></span>d Sale USD<span class=\"_ _5a\"> </span>347,317<span class=\"_ _5d\"> </span>10.21<span class=\"_ _72\"> </span>5,870<span class=\"_ _2a4\"> </span>10.06<span class=\"_ _d2\"> </span>83,677T<span class=\"_ _c\"></span>otal<span class=\"_ _241\"> </span>69,838Carrying amount a<span class=\"_ _6\"></span>t 31 December 2022<span class=\"_ _2a5\"> </span>66,076F<span class=\"_ _6\"></span>orward curr<span class=\"_ _0\"></span>ency con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>acts at 31 December 20212022<span class=\"_ _50\"> </span>2023A<span class=\"_ _0\"></span>verage A<span class=\"_ _0\"></span>verage volume-volume-Forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts Currency weigh<span class=\"_ _6\"></span>ted Currency weigh<span class=\"_ _6\"></span>ted with changes in value thr<span class=\"_ _0\"></span>ough amount hedging amount hedging Carrying pro<span class=\"_ _6\"></span>fit and loss (NOK 1,000):(1,000)rate<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>(1,000) rate<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>amount Forwar<span class=\"_ _0\"></span>d Sale CAD<span class=\"_ _125\"> </span>4,600<span class=\"_ _73\"> </span>6.98<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _87\"> </span>-147Forwar<span class=\"_ _0\"></span>d Sale EUR<span class=\"_ _160\"> </span>13,780<span class=\"_ _2a4\"> </span>10.13<span class=\"_ _21\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _2a4\"> </span>1,226Forwar<span class=\"_ _0\"></span>d Sale JPY<span class=\"_ _2a3\"> </span>514,393<span class=\"_ _2a4\"> </span>0.080<span class=\"_ _21\"> </span>0<span class=\"_ _a0\"> </span>0<span class=\"_ _72\"> </span>1,879Forwar<span class=\"_ _0\"></span>d Sale SEK<span class=\"_ _41\"> </span>2,900<span class=\"_ _6d\"> </span>0.97<span class=\"_ _21\"> </span>0<span class=\"_ _a0\"> </span>0<span class=\"_ _2a0\"> </span>-4Forwar<span class=\"_ _0\"></span>d Sale USD<span class=\"_ _160\"> </span>45,031<span class=\"_ _73\"> </span>8.81<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _90\"> </span>-19,941T<span class=\"_ _c\"></span>otal<span class=\"_ _2a6\"> </span>-16,988Forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts with changes in value thr<span class=\"_ _0\"></span>ough OCI (NOK 1,000):Forwar<span class=\"_ _0\"></span>d Sale CAD<span class=\"_ _160\"> </span>38,400<span class=\"_ _73\"> </span>6.93<span class=\"_ _1e\"> </span>45,000<span class=\"_ _73\"> </span>6.97<span class=\"_ _192\"> </span>-21Forwar<span class=\"_ _0\"></span>d Sale EUR<span class=\"_ _160\"> </span>95,046<span class=\"_ _2a4\"> </span>10.24<span class=\"_ _72\"> </span>2,548<span class=\"_ _2a4\"> </span>10.41<span class=\"_ _d2\"> </span>14,571Forwar<span class=\"_ _0\"></span>d Sale JPY<span class=\"_ _51\"> </span>5,905,882<span class=\"_ _2a4\"> </span>0.080<span class=\"_ _14\"> </span>318,017<span class=\"_ _2a4\"> </span>0.080<span class=\"_ _d2\"> </span>15,905Forwar<span class=\"_ _0\"></span>d Sale USD<span class=\"_ _5a\"> </span>360,880<span class=\"_ _6d\"> </span>8.92<span class=\"_ _2a4\"> </span>7,349<span class=\"_ _73\"> </span>8.98<span class=\"_ _d2\"> </span>23,346T<span class=\"_ _c\"></span>otal<span class=\"_ _241\"> </span>53,801Carrying amount a<span class=\"_ _6\"></span>t 31 December 2021<span class=\"_ _2a5\"> </span>36,813Change in value Specification o<span class=\"_ _6\"></span>f cash flow As <span class=\"_ _36\"> </span>at                    of dr<span class=\"_ _0\"></span>awdowns on Change in fair hedging through OCI:<span class=\"_ _91\"> </span>As at 1 January31 Deccurrency acc<span class=\"_ _0\"></span>ountvalue thr<span class=\"_ _0\"></span>ough OCI2022<span class=\"_ _2d\"> </span>53,801<span class=\"_ _fd\"> </span>69,838<span class=\"_ _7d\"> </span>-688<span class=\"_ _33\"> </span>15,3492021<span class=\"_ _13f\"> </span>173,454<span class=\"_ _72\"> </span>53,801<span class=\"_ _7d\"> </span>-282<span class=\"_ _11e\"> </span>-119,935For f<span class=\"_ _6\"></span>orwar<span class=\"_ _6\"></span>d currency c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts which qualify for hedge acc<span class=\"_ _0\"></span>ounting, an inefficiency o<span class=\"_ _6\"></span>f  NOK -9,2 has been r<span class=\"_ _6\"></span>ecognised in 2022 (NOK -0.8 million in 2021). The e<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ect is classified as <span class=\"ws0\">a <span class=\"_ _1\"></span></span>financial e<span class=\"_ _6\"></span>xpense in pro<span class=\"_ _1\"></span>f<span class=\"ls0 ws0\">it and loss.</span>For forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts which qualify for hedge acc<span class=\"_ _6\"></span>ounting, an ine<span class=\"_ _0\"></span>fficiency of NOK -0.8 has been r<span class=\"_ _6\"></span>ecognised in 2021 (NOK -1.3 million in 2020). The e<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ect is classified as <span class=\"ws0\">a <span class=\"_ _1\"></span></span>financial e<span class=\"_ _6\"></span>xpense in pro<span class=\"_ _1\"></span>f<span class=\"ls0 ws0\">it and loss.</span>Inter<span class=\"_ _0\"></span>est and currency deriv<span class=\"_ _0\"></span>atives r<span class=\"_ _0\"></span>egarding deb<span class=\"_ _0\"></span>tInter<span class=\"_ _0\"></span>est and currency deriv<span class=\"_ _6\"></span>a<span class=\"_ _6\"></span>tives with changes in v<span class=\"_ _6\"></span>alue through OCINominal Carrying Nominal value Book value value hedge value of ne<span class=\"_ _0\"></span>t hedge instruments hedge object instruments inv<span class=\"_ _6\"></span>estment Hedging Carrying NOK 1,000(1000 NOK)(1000 NOK)(1000 EUR)(1000 EUR)efficiencyamount Cash flow hedge r<span class=\"_ _0\"></span>eserve3,442,6673,442,667<span class=\"_ _10e\"> </span>-100%<span class=\"_ _268\"> </span>217,578Net in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tment r<span class=\"_ _6\"></span>eserve<span class=\"_ _26\"> </span>-98,335<span class=\"_ _90\"> </span>119,458<span class=\"_ _68\"> </span>100%<span class=\"_ _b5\"> </span>-34,221Cos<span class=\"_ _6\"></span>t of hedging r<span class=\"_ _6\"></span>eserve<span class=\"_ _253\"> </span>58,487T<span class=\"_ _c\"></span>otal<span class=\"_ _2a6\"> </span>241,844Changes through pro<span class=\"_ _6\"></span>fit and lossAccrued v<span class=\"_ _6\"></span>alue of 5,958net in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>estCarrying amount a<span class=\"_ _6\"></span>t 31 December 2022<span class=\"_ _299\"> </span>247,802Specification o<span class=\"_ _0\"></span>f hedging effects in OCI in 2022:As <span class=\"_ _36\"> </span>at            As <span class=\"_ _36\"> </span>at                    Changes NOK 1,0001 January31 Decov<span class=\"_ _6\"></span>er OCIChanges in Cash flow hedge r<span class=\"_ _0\"></span>eserve<span class=\"_ _178\"> </span>0<span class=\"_ _b3\"> </span>217,578<span class=\"_ _12a\"> </span>217,578Changes in Net in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tment r<span class=\"_ _6\"></span>eserve<span class=\"_ _cf\"> </span>0<span class=\"_ _12a\"> </span>-34,221<span class=\"_ _b5\"> </span>-34,221Changes in Cos<span class=\"_ _6\"></span>t of hedging r<span class=\"_ _6\"></span>eserve<span class=\"_ _f2\"> </span>0<span class=\"_ _71\"> </span>58,487<span class=\"_ _101\"> </span>58,487T<span class=\"_ _c\"></span>otal<span class=\"_ _253\"> </span>0<span class=\"_ _12\"> </span>241,844<span class=\"_ _d6\"> </span>241,844Specification o<span class=\"_ _0\"></span>f hedging effects o<span class=\"_ _0\"></span>ver pro<span class=\"_ _6\"></span>fit and loss in 2022:Changes ov<span class=\"_ _6\"></span>er As <span class=\"_ _36\"> </span>at            As <span class=\"_ _36\"> </span>at                    pro<span class=\"_ _6\"></span>fit NOK 1,0001 January31 Decand lossChanges in net accrued in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est<span class=\"_ _2a7\"> </span>691<span class=\"_ _8f\"> </span>5,958<span class=\"_ _2a4\"> </span>5,267Amortization o<span class=\"_ _6\"></span>f swap cos<span class=\"_ _6\"></span>t r<span class=\"_ _6\"></span>eclassified from -1,279<span class=\"_ _291\"> </span>-3,124<span class=\"_ _8d\"> </span>-1,845hedging reserv<span class=\"_ _0\"></span>e to int<span class=\"_ _6\"></span>eres<span class=\"_ _6\"></span>t c<span class=\"_ _6\"></span>ostT<span class=\"_ _c\"></span>otal<span class=\"_ _17c\"> </span>3,422In 2021, an int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ate curr<span class=\"_ _0\"></span>ency swap agreement was en<span class=\"_ _0\"></span>tered in<span class=\"_ _0\"></span>to in which NOK 1,000 million of the group'<span class=\"_ _c\"></span><span class=\"ws1d\">s <span class=\"_ _37\"></span><span class=\"ws24\">bond loan (not<span class=\"_ _6\"></span>e 3.11) with floating in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>es was swapped to EUR 98,335 million </span></span>with fix<span class=\"_ _6\"></span>ed int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ates (the agr<span class=\"_ _0\"></span>eement is divided betw<span class=\"_ _6\"></span>een three banks). The agr<span class=\"_ _0\"></span>eement matur<span class=\"_ _0\"></span>es in January 2027. The change from floa<span class=\"_ _0\"></span>ting inter<span class=\"_ _0\"></span>est ra<span class=\"_ _6\"></span>tes t<span class=\"_ _0\"></span>o fixed in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est ra<span class=\"_ _0\"></span>tes in NOK in the agreemen<span class=\"_ _0\"></span>t is defined as cash flo<span class=\"_ _6\"></span>w hedging of in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est c<span class=\"_ _6\"></span>osts. In<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est ra<span class=\"_ _6\"></span>te c<span class=\"_ _0\"></span>onditions and maturity structur<span class=\"_ _0\"></span>e on the bond loan and swap ar<span class=\"_ _6\"></span>e identical and ther<span class=\"_ _6\"></span>e is ther<span class=\"_ _6\"></span>ef<span class=\"_ _6\"></span>ore an e<span class=\"_ _0\"></span>ffective financial c<span class=\"_ _0\"></span>onnection between the hedging instrumen<span class=\"_ _6\"></span>t and the hedged item. The c<span class=\"_ _0\"></span>onversion o<span class=\"_ _0\"></span>f loan amounts from NOK t<span class=\"_ _6\"></span>o EUR debt through the swap c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>act is defined as Ne<span class=\"_ _6\"></span>t Inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>t Hedging. This is <span class=\"ws0\">a <span class=\"_ _1\"></span></span>hedging of the currency value o<span class=\"_ _6\"></span>f inv<span class=\"_ _6\"></span>esting in Icelandic Salmon. The hedging o<span class=\"_ _6\"></span>f the e<span class=\"_ _6\"></span>xposure in EUR in Iceland will be e<span class=\"_ _0\"></span>ffective as long as the nominal value o<span class=\"_ _6\"></span>f the net in<span class=\"_ _0\"></span>vestmen<span class=\"_ _6\"></span>t is grea<span class=\"_ _6\"></span>t<span class=\"_ _6\"></span>er than the nominal value o<span class=\"_ _6\"></span>f the hedging instrumen<span class=\"_ _6\"></span>t. There has been no ine<span class=\"_ _0\"></span>fficiency in hedging conditions in the past y<span class=\"_ _6\"></span>ear<span class=\"_ _6\"></span>.In 2021 an int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ate swap was en<span class=\"_ _0\"></span>tered in<span class=\"_ _0\"></span>to in which NOK 192,7 million of the gr<span class=\"_ _6\"></span>oups bank loan (not<span class=\"_ _0\"></span>e 3.11) with floating in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>es was swapped to <span class=\"ws1f\">a <span class=\"_ _0\"></span><span class=\"ws26\">fix<span class=\"_ _6\"></span>ed ra<span class=\"_ _0\"></span>te. The agreemen<span class=\"_ _0\"></span>t matures in January 2032. </span></span>With eff<span class=\"_ _0\"></span>ect from 4 February 2022, <span class=\"ws0\">SalMar</span> A<span class=\"_ _6\"></span>SA en<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>ed into fix<span class=\"_ _0\"></span>ed ra<span class=\"_ _0\"></span>te int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est swap c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts with a <span class=\"ws7c\">t<span class=\"_ _0\"></span>otal principal of NOK 2,250 million. 750 million has <span class=\"ws0\">a <span class=\"_ _0\"></span><span class=\"ws7c\">duration o<span class=\"_ _6\"></span>f 7 years s<span class=\"_ _6\"></span>tarting 22 April 2022, 750 </span></span></span>million has <span class=\"ws0\">a </span>dura<span class=\"_ _6\"></span>tion of 7 y<span class=\"_ _0\"></span>ears starting 22 January 2025, and 750 million has <span class=\"ws0\">a </span>dura<span class=\"_ _6\"></span>tion of 10 y<span class=\"_ _6\"></span>ears starting 22 January 2024. The in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est swap con<span class=\"_ _0\"></span>tracts ar<span class=\"_ _6\"></span>e establish with the purpose t<span class=\"_ _6\"></span>o reduce the int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ate risk r<span class=\"_ _0\"></span>elated t<span class=\"_ _0\"></span>o long-term loan.Financial c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts Fish Pool2023A<span class=\"_ _0\"></span>verage volume-V<span class=\"_ _0\"></span>olume weigh<span class=\"_ _6\"></span>ted Mark<span class=\"_ _6\"></span>et(NOK 1,000)<span class=\"_ _13c\"> </span>T<span class=\"_ _0\"></span>ype(1,000)price per kgvalueFish Pool c<span class=\"_ _0\"></span>ontracts<span class=\"_ _23c\"> </span>Sale<span class=\"_ _22a\"> </span>1,430<span class=\"_ _19\"> </span>65.3<span class=\"_ _81\"> </span>6,082Carrying amount a<span class=\"_ _6\"></span>t 31 December 2022<span class=\"_ _183\"> </span>6,0822022A<span class=\"_ _0\"></span>verage volume-V<span class=\"_ _0\"></span>olume weigh<span class=\"_ _6\"></span>ted Mark<span class=\"_ _6\"></span>et (NOK 1,000)<span class=\"_ _d\"> </span>T<span class=\"_ _0\"></span>ype(1,000)price per kg valueFish Pool c<span class=\"_ _0\"></span>ontracts<span class=\"_ _100\"> </span>Sale<span class=\"_ _8c\"> </span>10,150<span class=\"_ _ab\"> </span>63.4<span class=\"_ _129\"> </span>0<span class=\"_ _129\"> </span>0<span class=\"_ _1e\"> </span>-23,398Carrying amount a<span class=\"_ _6\"></span>t 31 December 2021<span class=\"_ _29c\"> </span>-23,398In 2022, ther<span class=\"_ _6\"></span>e was a net r<span class=\"_ _6\"></span>ealised loss on Fish Pool c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts of NOK 307.0 million (NOK 13.3 million in 2021). The loss is included in oper<span class=\"_ _6\"></span>ating pr<span class=\"_ _6\"></span>ofit/loss. Unr<span class=\"_ _0\"></span>ealised changes in the value of Fish Pool c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts in 2022 amount<span class=\"_ _6\"></span>ed to a ne<span class=\"_ _6\"></span>t gain of NOK 91.3million o<span class=\"_ _0\"></span>f which NOK 69.7 is through fair value adjus<span class=\"_ _6\"></span>tment and NOK 21.5 is classified as o<span class=\"_ _6\"></span>ther financial inc<span class=\"_ _6\"></span>ome (net loss o<span class=\"_ _6\"></span>f NOK 15.6 million in 2021).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsDesignatedAtFairValueThroughProfitOrLossExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-135-5": {
   "value": "NOTE 3.8 <span class=\"_ _224\"> </span> <span class=\"_\"> </span><span class=\"fsa fc4 ls0\">F<span class=\"_ _6\"></span>inancial assets and f<span class=\"_ _1\"></span>inancial liabilities</span>Acc<span class=\"_ _0\"></span>ounting policiesA <span class=\"_ _1\"></span><span class=\"ws1c\">financial instrument is an<span class=\"_ _6\"></span>y c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>act that gives rise t<span class=\"_ _6\"></span>o <span class=\"ws3b\">a <span class=\"_ _1\"></span>financial </span></span>asset o<span class=\"_ _6\"></span>f one entity and <span class=\"ws0\">a <span class=\"_ _1\"></span></span>financial liability or equity instrument o<span class=\"_ _6\"></span>f another en<span class=\"_ _0\"></span>tity.Financial assetsThe Group'<span class=\"_ _c\"></span><span class=\"ws18\">s <span class=\"_ _37\"></span><span class=\"ws24\">financial assets is c<span class=\"_ _0\"></span>omprised of deriv<span class=\"_ _6\"></span>ativ<span class=\"_ _6\"></span>es, unlist<span class=\"_ _6\"></span>ed </span></span>equity inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>ts, other r<span class=\"_ _0\"></span>eceivables and cash &amp; cash equivalen<span class=\"_ _6\"></span>ts.The classification o<span class=\"_ _6\"></span>f financial assets a<span class=\"_ _0\"></span>t initial rec<span class=\"_ _6\"></span>ognition depends on the natur<span class=\"_ _0\"></span>e of the asset'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"ws26\">c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>actually det<span class=\"_ _0\"></span>ermined cash flows and </span></span>which business model the Group applies t<span class=\"_ _0\"></span>o the management of its financial assets. A<span class=\"_ _0\"></span>t initial rec<span class=\"_ _0\"></span>ognition, financial assets ar<span class=\"_ _6\"></span>e rec<span class=\"_ _0\"></span>ognised at fair v<span class=\"_ _6\"></span>alue. T<span class=\"_ _0\"></span>ransaction c<span class=\"_ _0\"></span>osts may be added if financial assets ar<span class=\"_ _0\"></span>e measur<span class=\"_ _6\"></span>ed at amortised c<span class=\"_ _6\"></span>ost.The Group classifies its financial asse<span class=\"_ _0\"></span>ts in three cat<span class=\"_ _0\"></span>egories:\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Financial assets measur<span class=\"_ _6\"></span>ed at amortised c<span class=\"_ _0\"></span>ost</span>\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Financial assets measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _0\"></span>alue with changes in </span>value thr<span class=\"_ _0\"></span>ough profit and loss\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Financial assets measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _0\"></span>alue in other </span>c<span class=\"_ _6\"></span>omprehensiv<span class=\"_ _6\"></span>e inc<span class=\"_ _6\"></span>ome (OCI)Financial assets measur<span class=\"_ _0\"></span>ed at amortised cos<span class=\"_ _0\"></span>tThe Group measur<span class=\"_ _0\"></span>es financial assets at amortised c<span class=\"_ _0\"></span>ost if the follo<span class=\"_ _6\"></span>wing c<span class=\"_ _6\"></span>onditions are me<span class=\"_ _6\"></span>t: the financial asset is being k<span class=\"_ _0\"></span>ept in <span class=\"ws27\">a <span class=\"_ _0\"></span><span class=\"ws22\">business model </span></span>whose purpose is to r<span class=\"_ _0\"></span>eceive con<span class=\"_ _0\"></span>tractually det<span class=\"_ _0\"></span>ermined cash flows and the c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>actual terms <span class=\"_ _6\"></span>and conditions f<span class=\"_ _6\"></span>or the financial asset giv<span class=\"_ _0\"></span>e rise to cash flo<span class=\"_ _6\"></span>ws solely c<span class=\"_ _6\"></span>omprising paymen<span class=\"_ _6\"></span>ts of in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est and principal on certain dat<span class=\"_ _0\"></span>es.The Group'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"ws26\">financial asse<span class=\"_ _0\"></span>ts at amortised cos<span class=\"_ _6\"></span>t c<span class=\"_ _6\"></span>omprise trade r<span class=\"_ _0\"></span>eceiv<span class=\"ws0\">-</span></span></span>ables, other r<span class=\"_ _0\"></span>eceivables, cash &amp; cash equivalen<span class=\"_ _6\"></span>ts. T<span class=\"_ _0\"></span>rade r<span class=\"_ _0\"></span>eceivables which do not ha<span class=\"_ _6\"></span>ve <span class=\"ws20\">a <span class=\"_ _1\"></span></span>substantial financing elemen<span class=\"_ _6\"></span>t are measur<span class=\"_ _0\"></span>ed at the tr<span class=\"_ _0\"></span>ansaction price in accor<span class=\"_ _0\"></span>dance with IFRS 15 Rev<span class=\"_ _6\"></span>enue from Con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>acts with Cust<span class=\"_ _6\"></span>omers. Financial instrumen<span class=\"_ _6\"></span>ts measured a<span class=\"_ _0\"></span>t fair value with changes in value through pr<span class=\"_ _0\"></span>ofit and lossThe Group mak<span class=\"_ _0\"></span>es use of forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontracts t<span class=\"_ _0\"></span>o hedge against fluctuations in e<span class=\"_ _0\"></span>xchange r<span class=\"_ _0\"></span>ates tha<span class=\"_ _6\"></span>t arise during its oper<span class=\"_ _6\"></span>ational activ<span class=\"ws0\">-</span>ities. The c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts ar<span class=\"_ _6\"></span>e initially rec<span class=\"_ _0\"></span>ognised at fair value. Changes in fair r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to c<span class=\"_ _0\"></span>ontracts which does no<span class=\"_ _0\"></span>t qualify for hedge acc<span class=\"_ _6\"></span>ounting ar<span class=\"_ _6\"></span>e rec<span class=\"_ _0\"></span>ognised in profit and loss.The Group en<span class=\"_ _0\"></span>ters int<span class=\"_ _6\"></span>o c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts on Fish Pool t<span class=\"_ _0\"></span>o manage the salmon price risk. Fish Pool c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts are<span class=\"_ _6\"></span> also used to hedge mar<span class=\"_ _0\"></span>gins in certain<span class=\"_ _1\"></span> cases r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o salmon pur<span class=\"_ _6\"></span>chase agreemen<span class=\"_ _6\"></span>ts. The deriva<span class=\"_ _0\"></span>tives are r<span class=\"_ _6\"></span>ecognised a<span class=\"_ _6\"></span>t fair value a<span class=\"_ _0\"></span>t the date o<span class=\"_ _6\"></span>f acquisition. Any subsequen<span class=\"_ _6\"></span>t changes in value ar<span class=\"_ _0\"></span>e classified on the line for fair value adjus<span class=\"_ _6\"></span>tments in pro<span class=\"_ _0\"></span>fit and loss.This cat<span class=\"_ _0\"></span>egory also includes the Group'<span class=\"_ _0\"></span><span class=\"ws3b\">s <span class=\"_ _37\"></span><span class=\"ws24\">unlist<span class=\"_ _0\"></span>ed equity instrument </span></span>and other r<span class=\"_ _0\"></span>eceivables. These instrumen<span class=\"_ _6\"></span>ts are r<span class=\"_ _0\"></span>ecognised a<span class=\"_ _6\"></span>t fair value on the dat<span class=\"_ _0\"></span>e the contr<span class=\"_ _0\"></span>act is enter<span class=\"_ _0\"></span>ed into and ar<span class=\"_ _0\"></span>e also subsequently measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _6\"></span>alue.Financial instrumen<span class=\"_ _6\"></span>ts measured a<span class=\"_ _0\"></span>t fair value in other c<span class=\"_ _6\"></span>omprehensiv<span class=\"_ _6\"></span>e inc<span class=\"_ _6\"></span>ome (OCI)The Group uses deriv<span class=\"_ _0\"></span>atives t<span class=\"_ _6\"></span>o hedge against fluctua<span class=\"_ _6\"></span>tions in for<span class=\"_ _6\"></span>eign e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change ra<span class=\"_ _0\"></span>tes that arise during its oper<span class=\"_ _0\"></span>ational activities. When for<span class=\"ws0\">-</span>war<span class=\"_ _6\"></span>d curr<span class=\"_ _6\"></span>ency con<span class=\"_ _0\"></span>tracts meet the r<span class=\"_ _0\"></span>equirements f<span class=\"_ _0\"></span>or hedge accounting, changes in fair value ar<span class=\"_ _0\"></span>e rec<span class=\"_ _6\"></span>ognised in OCI.The Group has en<span class=\"_ _0\"></span>tered in<span class=\"_ _0\"></span>to <span class=\"ws3d\">a <span class=\"_ _0\"></span><span class=\"ws22\">cross-curr<span class=\"_ _6\"></span>ency int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est swap and <span class=\"ws3d\">a <span class=\"_ _0\"></span>int<span class=\"_ _6\"></span>er<span class=\"ls0 ws0\">-</span></span></span></span>est r<span class=\"_ _0\"></span>ate swap t<span class=\"_ _6\"></span>o hedge risk exposed t<span class=\"_ _0\"></span>o inter<span class=\"_ _0\"></span>est-bearing debt and the oper<span class=\"_ _6\"></span>ations on Iceland. Changes in fair v<span class=\"_ _6\"></span>alue of those deriv<span class=\"_ _6\"></span>ativ<span class=\"_ _6\"></span>es are r<span class=\"_ _6\"></span>ecognised in OCI. Der<span class=\"_ _6\"></span>ecognition o<span class=\"_ _6\"></span>f financial assets A <span class=\"_ _0\"></span><span class=\"ws22\">financial asset or<span class=\"_ _6\"></span>, if rele<span class=\"_ _0\"></span>vant, <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws22\">portion of <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws22\">financial asset or portion </span></span></span></span></span>of <span class=\"ls0 ws0\">a group of iden<span class=\"_ _0\"></span>tical financial assets, is derec<span class=\"_ _0\"></span>ognised if:</span>\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">the con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>actual entitlemen<span class=\"_ _6\"></span>t to r<span class=\"_ _0\"></span>eceive cash flows fr<span class=\"_ _6\"></span>om the </span>financial asset e<span class=\"_ _0\"></span>xpires, or\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">the Group has tr<span class=\"_ _0\"></span>ansferr<span class=\"_ _0\"></span>ed the con<span class=\"_ _6\"></span>tractual en<span class=\"_ _0\"></span>titlement </span>to r<span class=\"_ _0\"></span>eceive cash flows fr<span class=\"_ _6\"></span>om the financial asset or r<span class=\"_ _0\"></span>etains the right t<span class=\"_ _6\"></span>o r<span class=\"_ _6\"></span>eceive the cash flo<span class=\"_ _6\"></span>ws from a financial asset but a<span class=\"_ _6\"></span>t the same time pledges to tr<span class=\"_ _0\"></span>ansfer these t<span class=\"_ _0\"></span>o a c<span class=\"_ _6\"></span>ount<span class=\"_ _6\"></span>erparty, and either:a. <span class=\"_ _48\"> </span><span class=\"ff3 fc4\">the Group has tr<span class=\"_ _0\"></span>ansferr<span class=\"_ _0\"></span>ed the bulk of the risk and </span>benefits associa<span class=\"_ _6\"></span>ted with the asse<span class=\"_ _0\"></span>t, ora. <span class=\"_ _48\"> </span><span class=\"ff3 fc4\">the Group has neither tr<span class=\"_ _0\"></span>ansferr<span class=\"_ _0\"></span>ed nor re<span class=\"_ _6\"></span>tained the bulk </span>of the risk and bene<span class=\"_ _6\"></span>fits associat<span class=\"_ _0\"></span>ed with the asset but has tr<span class=\"_ _6\"></span>ansf<span class=\"_ _6\"></span>err<span class=\"_ _6\"></span>ed con<span class=\"_ _0\"></span>trol ov<span class=\"_ _6\"></span>er the asset.Pro<span class=\"_ _0\"></span>visions for losses on financial assetsThe Group has made <span class=\"ws25\">a <span class=\"_ _0\"></span><span class=\"ws22\">pro<span class=\"_ _0\"></span>vision for expect<span class=\"_ _0\"></span>ed losses on all debt instru<span class=\"ls0 ws0\">-</span></span></span>ments tha<span class=\"_ _6\"></span>t ar<span class=\"_ _6\"></span>e not classified a<span class=\"_ _6\"></span>t fair value thr<span class=\"_ _0\"></span>ough profit and loss. The Group r<span class=\"_ _0\"></span>ecognises e<span class=\"_ _6\"></span>xpect<span class=\"_ _6\"></span>ed credit losses on the basis o<span class=\"_ _6\"></span>f <span class=\"ws3b\">a <span class=\"_ _1\"></span>specific </span>assessment o<span class=\"_ _6\"></span>f each individual cust<span class=\"_ _6\"></span>omer<span class=\"_ _6\"></span>. The Group r<span class=\"_ _0\"></span>ecognises its loss pro<span class=\"_ _0\"></span>vision on the basis of for cr<span class=\"_ _0\"></span>edit losses expected o<span class=\"_ _0\"></span>ver the remaining lif<span class=\"_ _6\"></span>e of the e<span class=\"_ _6\"></span>xposur<span class=\"_ _6\"></span>e, and not based on a 12-mon<span class=\"_ _6\"></span>th e<span class=\"_ _6\"></span>xpected loss.Financial liabilitiesFinancial liabilities ar<span class=\"_ _6\"></span>e, aft<span class=\"_ _6\"></span>er initial rec<span class=\"_ _0\"></span>ognition, classified as loans and liabilities, or deriva<span class=\"_ _0\"></span>tives designat<span class=\"_ _6\"></span>ed as hedging instrumen<span class=\"_ _6\"></span>ts in an eff<span class=\"_ _0\"></span>ective hedging arr<span class=\"_ _6\"></span>angement. Deriv<span class=\"_ _6\"></span>ativ<span class=\"_ _0\"></span>es are initially r<span class=\"_ _6\"></span>ec<span class=\"_ _6\"></span>ognised at fair value. L<span class=\"_ _0\"></span>oans and liabilities are r<span class=\"_ _6\"></span>ec<span class=\"_ _6\"></span>ognised at fair v<span class=\"_ _6\"></span>alue adjust<span class=\"_ _6\"></span>ed for dir<span class=\"_ _0\"></span>ectly attributable transaction c<span class=\"_ _0\"></span>osts. Deriva<span class=\"_ _6\"></span>tives ar<span class=\"_ _0\"></span>e financial liabilities when theff<span class=\"_ _0\"></span>ective int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est me<span class=\"_ _6\"></span>thod fair value is nega<span class=\"_ _6\"></span>tive and ar<span class=\"_ _6\"></span>e trea<span class=\"_ _6\"></span>ted f<span class=\"_ _0\"></span>or accounting purposes in the same wa<span class=\"_ _0\"></span>y as derivativ<span class=\"_ _6\"></span>es that ar<span class=\"_ _0\"></span>e assets.L<span class=\"_ _6\"></span>oans and liabilitiesA<span class=\"_ _0\"></span>fter initial r<span class=\"_ _6\"></span>ecognition, in<span class=\"_ _0\"></span>ter<span class=\"_ _6\"></span>est-bearing loans will be measur<span class=\"_ _0\"></span>ed at amortised c<span class=\"_ _6\"></span>ost. Gains and losses ar<span class=\"_ _6\"></span>e r<span class=\"_ _6\"></span>ecognised in pr<span class=\"_ _0\"></span>ofit and loss when the liability is der<span class=\"_ _6\"></span>ecogniseFinancial instrumen<span class=\"_ _6\"></span>ts by category Financial instrumen<span class=\"_ _6\"></span>ts at 31 December 2022A<span class=\"_ _6\"></span>t fair value A<span class=\"_ _6\"></span>t amortised through A<span class=\"_ _6\"></span>t fair value <span class=\"_ _1b8\"></span> NOK 1,000co<span class=\"_ _1\"></span>stpro<span class=\"_ _6\"></span>fit &amp; lossin OCI<span class=\"_ _206\"> </span>T<span class=\"_ _c\"></span>otalAssetsDeriva<span class=\"_ _6\"></span>tivesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _17a\"> </span>0<span class=\"_ _63\"> </span>-3,028<span class=\"_ _76\"> </span>69,105<span class=\"_ _30\"> </span>66,076Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est and curr<span class=\"_ _6\"></span>ency ra<span class=\"_ _0\"></span>te swaps<span class=\"_ _267\"> </span>0<span class=\"_ _e6\"> </span>0<span class=\"_ _8e\"> </span>247,802<span class=\"_ _8e\"> </span>247,802Financial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _2b\"> </span>0<span class=\"_ _30\"> </span>33,006<span class=\"_ _1ce\"> </span>0<span class=\"_ _30\"> </span>33,006Equity instrumen<span class=\"_ _6\"></span>tsUnlist<span class=\"_ _6\"></span>ed equity instrumen<span class=\"_ _6\"></span>ts<span class=\"_ _1f1\"> </span>0<span class=\"_ _76\"> </span>42,434<span class=\"_ _e6\"> </span>0<span class=\"_ _30\"> </span>42,434Debt ins<span class=\"_ _6\"></span>trumentsOther non-curren<span class=\"_ _0\"></span>t receivables<span class=\"_ _1bf\"> </span>81,074<span class=\"_ _1ce\"> </span>0<span class=\"_ _e6\"> </span>0<span class=\"_ _76\"> </span>81,074T<span class=\"_ _0\"></span>rade r<span class=\"_ _6\"></span>eceivables<span class=\"_ _a9\"> </span>1,414,135<span class=\"_ _1ce\"> </span>0<span class=\"_ _e6\"> </span>0<span class=\"_ _87\"> </span>1,414,135Other curren<span class=\"_ _0\"></span>t receivables<span class=\"_ _12b\"> </span>544,728<span class=\"_ _30\"> </span>10,561<span class=\"_ _1ce\"> </span>0<span class=\"_ _8e\"> </span>555,289Cash and cash equivalen<span class=\"_ _6\"></span>ts<span class=\"_ _15\"> </span>2,712,707<span class=\"_ _e6\"> </span>0<span class=\"_ _1ce\"> </span>0<span class=\"_ _87\"> </span>2,712,707T<span class=\"_ _c\"></span>otal financial asse<span class=\"_ _6\"></span>ts<span class=\"_ _29e\"> </span>4,752,644<span class=\"_ _67\"> </span>82,973<span class=\"_ _192\"> </span>316,907<span class=\"_ _fe\"> </span>5,152,524LiabilitiesInter<span class=\"_ _6\"></span>est-bearing deb<span class=\"_ _0\"></span>tDebts t<span class=\"_ _6\"></span>o credit ins<span class=\"_ _6\"></span>titutions<span class=\"_ _9\"> </span>18,324,946<span class=\"_ _e6\"> </span>0<span class=\"_ _1ce\"> </span>0<span class=\"_ _8f\"> </span>18,324,946Green bond<span class=\"_ _29f\"> </span>3,467,147<span class=\"_ _e6\"> </span>0<span class=\"_ _1ce\"> </span>0<span class=\"_ _87\"> </span>3,467,147Deriva<span class=\"_ _6\"></span>tivesFinancial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _2b\"> </span>0<span class=\"_ _30\"> </span>26,924<span class=\"_ _1ce\"> </span>0<span class=\"_ _30\"> </span>26,924Other financial liabilitiesT<span class=\"_ _0\"></span>rade payables<span class=\"_ _102\"> </span>3,337,649<span class=\"_ _1ce\"> </span>0<span class=\"_ _e6\"> </span>0<span class=\"_ _87\"> </span>3,337,649T<span class=\"_ _c\"></span>otal financial liabilities<span class=\"_ _15b\"> </span>25,129,742<span class=\"_ _2a0\"> </span>26,924<span class=\"_ _e6\"> </span>0<span class=\"_ _5c\"> </span>25,156,666Financial instrumen<span class=\"_ _6\"></span>ts at 31 December 2021A<span class=\"_ _6\"></span>t fair value A<span class=\"_ _6\"></span>t amortised through A<span class=\"_ _6\"></span>t fair value <span class=\"_ _1b8\"></span> NOK 1,000co<span class=\"_ _1\"></span>stpro<span class=\"_ _6\"></span>fit &amp; lossin OCI<span class=\"_ _af\"> </span>T<span class=\"_ _c\"></span>otalAssetsDeriva<span class=\"_ _6\"></span>tivesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _dc\"> </span>0<span class=\"_ _61\"> </span>-13,702<span class=\"_ _ab\"> </span>51,093<span class=\"_ _62\"> </span>37,390Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est and curr<span class=\"_ _6\"></span>ency ra<span class=\"_ _0\"></span>te swaps<span class=\"_ _50\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _ab\"> </span>25,036<span class=\"_ _62\"> </span>25,036Equity instrumen<span class=\"_ _6\"></span>tsUnlist<span class=\"_ _6\"></span>ed equity instrumen<span class=\"_ _6\"></span>ts<span class=\"_ _52\"> </span>0<span class=\"_ _8a\"> </span>7,512<span class=\"_ _99\"> </span>0<span class=\"_ _b6\"> </span>7,512Debt ins<span class=\"_ _6\"></span>trumentsOther non-curren<span class=\"_ _0\"></span>t receivables<span class=\"_ _1a\"> </span>109,898<span class=\"_ _7c\"> </span>0<span class=\"_ _99\"> </span>0<span class=\"_ _22a\"> </span>109,898T<span class=\"_ _0\"></span>rade r<span class=\"_ _6\"></span>eceivables<span class=\"_ _201\"> </span>934,934<span class=\"_ _99\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _22a\"> </span>934,934Other curren<span class=\"_ _0\"></span>t receivables<span class=\"_ _d7\"> </span>358,419<span class=\"_ _62\"> </span>23,146<span class=\"_ _99\"> </span>0<span class=\"_ _22a\"> </span>381,566Cash and cash equivalen<span class=\"_ _6\"></span>ts<span class=\"_ _1bf\"> </span>901,644<span class=\"_ _7c\"> </span>0<span class=\"_ _99\"> </span>0<span class=\"_ _22a\"> </span>901,644T<span class=\"_ _c\"></span>otal financial asse<span class=\"_ _6\"></span>ts<span class=\"_ _50\"> </span>2,304,894<span class=\"_ _91\"> </span>16,956<span class=\"_ _83\"> </span>76,129<span class=\"_ _8f\"> </span>2,397,979LiabilitiesInter<span class=\"_ _6\"></span>est-bearing deb<span class=\"_ _0\"></span>tDebts t<span class=\"_ _6\"></span>o credit ins<span class=\"_ _6\"></span>titutions<span class=\"_ _1e2\"> </span>2,018,733<span class=\"_ _99\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _69\"> </span>2,018,733Green bond<span class=\"_ _137\"> </span>3,459,102<span class=\"_ _7c\"> </span>0<span class=\"_ _99\"> </span>0<span class=\"_ _69\"> </span>3,459,102Deriva<span class=\"_ _6\"></span>tivesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _dc\"> </span>0<span class=\"_ _8a\"> </span>3,285<span class=\"_ _23c\"> </span>-2,709<span class=\"_ _19\"> </span>577Financial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _e\"> </span>0<span class=\"_ _ab\"> </span>23,398<span class=\"_ _99\"> </span>0<span class=\"_ _62\"> </span>23,398Other financial liabilitiesT<span class=\"_ _0\"></span>rade payables<span class=\"_ _a7\"> </span>2,317,308<span class=\"_ _7c\"> </span>0<span class=\"_ _99\"> </span>0<span class=\"_ _69\"> </span>2,317,308T<span class=\"_ _c\"></span>otal financial liabilities<span class=\"_ _7d\"> </span>7,795,142<span class=\"_ _27\"> </span>26,683<span class=\"_ _67\"> </span>-2,709<span class=\"_ _aa\"> </span>7,819,117Financial instrumen<span class=\"_ _6\"></span>ts \u2013 assessment o<span class=\"_ _0\"></span>f fair valueThe table below sho<span class=\"_ _6\"></span>ws financial instrumen<span class=\"_ _6\"></span>ts at fair v<span class=\"_ _0\"></span>alue accor<span class=\"_ _6\"></span>ding to v<span class=\"_ _0\"></span>aluation method. The v<span class=\"_ _6\"></span>arious lev<span class=\"_ _6\"></span>els ar<span class=\"_ _6\"></span>e defined as f<span class=\"_ _6\"></span>ollows:\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Le<span class=\"_ _6\"></span>vel 1 - Price lis<span class=\"_ _6\"></span>ted in an activ<span class=\"_ _0\"></span>e market f<span class=\"_ _0\"></span>or identical assets or liabilities</span>\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Le<span class=\"_ _6\"></span>vel 2 - V<span class=\"_ _0\"></span>aluation based on o<span class=\"_ _0\"></span>ther observable inputs either directly (price) or indir<span class=\"_ _0\"></span>ectly </span>(deduced from prices) than lis<span class=\"_ _6\"></span>ted price (used in le<span class=\"_ _0\"></span>vel 1) for the asse<span class=\"_ _6\"></span>t or liability\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Le<span class=\"_ _6\"></span>vel 3 - V<span class=\"_ _0\"></span>aluation based on inputs no<span class=\"_ _0\"></span>t derived from observ<span class=\"_ _6\"></span>able mark<span class=\"_ _6\"></span>ets (non-observ<span class=\"_ _6\"></span>able </span>assumptions) The follo<span class=\"_ _6\"></span>wing table pr<span class=\"_ _6\"></span>esents the Gr<span class=\"_ _6\"></span>oup'<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws1b\">assets and liabilities measur<span class=\"_ _0\"></span>ed at fair value. See No<span class=\"_ _6\"></span>te 3.9 f<span class=\"_ _0\"></span>or </span></span>details o<span class=\"_ _6\"></span>f deriva<span class=\"_ _6\"></span>tives measur<span class=\"_ _0\"></span>ed at fair value under L<span class=\"_ _0\"></span>evel 2. See also No<span class=\"_ _0\"></span>te 3.6 for de<span class=\"_ _6\"></span>tails of biological assets measur<span class=\"_ _0\"></span>ed at fair value under L<span class=\"_ _0\"></span>evel 3.31 December 2022 (NOK 1,000)<span class=\"_ _2a1\"> </span><span class=\"ls5 ws5\">Level<span class=\"_ _1\"></span> 1<span class=\"_ _65\"> </span>Level 2<span class=\"_ _65\"> </span>Leve<span class=\"_ _1\"></span>l 3<span class=\"_ _73\"> </span></span>T<span class=\"_ _0\"></span>o<span class=\"_ _6\"></span>talAssetsDeriva<span class=\"_ _6\"></span>tivesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _190\"> </span>0<span class=\"_ _116\"> </span>66,076<span class=\"_ _11e\"> </span>0<span class=\"_ _5c\"> </span><span class=\"ff4\">66,076</span>Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est and curr<span class=\"_ _6\"></span>ency deriva<span class=\"_ _6\"></span>tives<span class=\"_ _3a\"> </span>0<span class=\"_ _90\"> </span>247,802<span class=\"_ _11e\"> </span>0<span class=\"_ _268\"> </span><span class=\"ff4\">247,802</span>Financial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _1ab\"> </span>0<span class=\"_ _8d\"> </span>33,006<span class=\"_ _ad\"> </span>0<span class=\"_ _8d\"> </span>33,006Equity instrumen<span class=\"_ _6\"></span>tsOther shares and securities<span class=\"_ _266\"> </span>0<span class=\"_ _ad\"> </span>0<span class=\"_ _8d\"> </span>42,434<span class=\"_ _5c\"> </span><span class=\"ff4\">42,434</span>Debt ins<span class=\"_ _6\"></span>trumentsOther receiv<span class=\"_ _0\"></span>ables<span class=\"_ _179\"> </span>0<span class=\"_ _ad\"> </span>0<span class=\"_ _8d\"> </span>10,561<span class=\"_ _101\"> </span><span class=\"ff4\">10,561</span>T<span class=\"_ _c\"></span>otal asse<span class=\"_ _6\"></span>ts<span class=\"_ _2a2\"> </span>0<span class=\"_ _12a\"> </span>346,884<span class=\"_ _5c\"> </span>52,995<span class=\"_ _268\"> </span>399,879LiabilitiesDeriva<span class=\"_ _6\"></span>tivesFinancial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _1ab\"> </span>0<span class=\"_ _8d\"> </span>26,924<span class=\"_ _ad\"> </span>0<span class=\"_ _8d\"> </span>26,924T<span class=\"_ _c\"></span>otal liabilities<span class=\"_ _d1\"> </span>0<span class=\"_ _5c\"> </span>26,924<span class=\"_ _112\"> </span>0<span class=\"_ _5c\"> </span>26,92431 December 2021 (NOK 1,000)<span class=\"_ _1ef\"> </span><span class=\"ls5 ws5\">Leve<span class=\"_ _1\"></span>l 1<span class=\"_ _65\"> </span>Level<span class=\"_ _1\"></span> 2<span class=\"_ _65\"> </span>Level 3<span class=\"_ _73\"> </span></span>T<span class=\"_ _0\"></span>otalAssetsDeriva<span class=\"_ _6\"></span>tivesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _266\"> </span>0<span class=\"_ _8d\"> </span>37,390<span class=\"_ _ad\"> </span>0<span class=\"_ _5c\"> </span><span class=\"ff4\">37,390</span>Financial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _1ab\"> </span>0<span class=\"_ _116\"> </span>25,036<span class=\"_ _11e\"> </span>0<span class=\"_ _5c\"> </span><span class=\"ff4\">25,036</span>Equity instrumen<span class=\"_ _6\"></span>tsOther shares and securities<span class=\"_ _107\"> </span>0<span class=\"_ _11e\"> </span>0<span class=\"_ _205\"> </span>7,512<span class=\"_ _69\"> </span><span class=\"ff4\">7,512</span>Debt ins<span class=\"_ _6\"></span>trumentsOther receiv<span class=\"_ _0\"></span>ables<span class=\"_ _179\"> </span>0<span class=\"_ _112\"> </span>0<span class=\"_ _8d\"> </span>23,146<span class=\"_ _5c\"> </span><span class=\"ff4\">23,146</span>T<span class=\"_ _c\"></span>otal asse<span class=\"_ _6\"></span>ts<span class=\"_ _2a2\"> </span>0<span class=\"_ _101\"> </span>62,426<span class=\"_ _5c\"> </span>30,658<span class=\"_ _101\"> </span>93,085LiabilitiesDeriva<span class=\"_ _6\"></span>tivesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _266\"> </span>0<span class=\"_ _18\"> </span>577<span class=\"_ _11e\"> </span>0<span class=\"_ _18\"> </span>577Financial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _1ab\"> </span>0<span class=\"_ _116\"> </span>23,398<span class=\"_ _11e\"> </span>0<span class=\"_ _8d\"> </span>23,398T<span class=\"_ _c\"></span>otal liabilities<span class=\"_ _254\"> </span>0<span class=\"_ _5c\"> </span>23,974<span class=\"_ _112\"> </span>0<span class=\"_ _5c\"> </span>23,974A<span class=\"_ _0\"></span>fter initial r<span class=\"_ _6\"></span>ecognition, in<span class=\"_ _0\"></span>teres<span class=\"_ _6\"></span>t-bearing loans and borro<span class=\"_ _0\"></span>wings are subsequently measur<span class=\"_ _0\"></span>ed at amor<span class=\"ws0\">-</span>tised c<span class=\"_ _6\"></span>ost using the eff<span class=\"_ _0\"></span>ective int<span class=\"_ _0\"></span>erest me<span class=\"_ _0\"></span>thod. Gains and losses are r<span class=\"_ _6\"></span>ecognised in pr<span class=\"_ _0\"></span>ofit or loss when the liabilities ar<span class=\"_ _6\"></span>e derec<span class=\"_ _0\"></span>ognised as well as through the e<span class=\"_ _6\"></span>ffectiv<span class=\"_ _0\"></span>e inter<span class=\"_ _0\"></span>est method amortisa<span class=\"_ _6\"></span>tion process. Amortised c<span class=\"_ _6\"></span>ost is calculat<span class=\"_ _0\"></span>ed by taking into acc<span class=\"_ _0\"></span>ount any disc<span class=\"_ _0\"></span>ount or premium on acquisition and f<span class=\"_ _0\"></span>ees or c<span class=\"_ _6\"></span>osts that ar<span class=\"_ _0\"></span>e an int<span class=\"_ _6\"></span>egral part o<span class=\"_ _6\"></span>f the eff<span class=\"_ _0\"></span>ective int<span class=\"_ _0\"></span>erest me<span class=\"_ _6\"></span>thod. The eff<span class=\"_ _0\"></span>ective int<span class=\"_ _0\"></span>erest me<span class=\"_ _6\"></span>thod amorti<span class=\"ws0\">-</span>sation is included as finance c<span class=\"_ _0\"></span>osts in the sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t of pr<span class=\"_ _0\"></span>ofit or loss. See Not<span class=\"_ _6\"></span>e 3.11 for further de<span class=\"_ _6\"></span>tails.F<span class=\"_ _6\"></span>orward curr<span class=\"_ _0\"></span>ency con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>acts at 31 December 20222023<span class=\"_ _50\"> </span>2024A<span class=\"_ _0\"></span>verage A<span class=\"_ _0\"></span>verage volume-volume-Forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts Currency weigh<span class=\"_ _6\"></span>ted Currency weigh<span class=\"_ _6\"></span>ted with changes in value thr<span class=\"_ _0\"></span>ough amount     hedging amount hedging Carrying pro<span class=\"_ _6\"></span>fit and loss (NOK 1,000:(1,000)rate<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>(1,000) rate<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>amount Forwar<span class=\"_ _0\"></span>d Sale CAD<span class=\"_ _125\"> </span>4,700<span class=\"_ _73\"> </span>7.08<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _87\"> </span>-991Forwar<span class=\"_ _0\"></span>d Sale EUR<span class=\"_ _125\"> </span>4,883<span class=\"_ _72\"> </span>10.41<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _87\"> </span>-486Forwar<span class=\"_ _0\"></span>d Sale GBP<span class=\"_ _10b\"> </span>190<span class=\"_ _72\"> </span>11.86<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _67\"> </span>-5Forwar<span class=\"_ _0\"></span>d Sale JPY<span class=\"_ _2a3\"> </span>341,193<span class=\"_ _72\"> </span>0.075<span class=\"_ _a0\"> </span>0<span class=\"_ _a0\"> </span>0<span class=\"_ _203\"> </span>290Forwar<span class=\"_ _0\"></span>d Sale SEK<span class=\"_ _41\"> </span>2,385<span class=\"_ _5d\"> </span>0.946<span class=\"_ _21\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _a0\"> </span>1Forwar<span class=\"_ _0\"></span>d Sale USD<span class=\"_ _160\"> </span>35,297<span class=\"_ _73\"> </span>9.66<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _65\"> </span>-2,570T<span class=\"_ _c\"></span>otal<span class=\"_ _157\"> </span>-3,762Forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts with changes in value thr<span class=\"_ _0\"></span>ough OCI (NOK 1,000):Forwar<span class=\"_ _0\"></span>d Sale CAD<span class=\"_ _160\"> </span>37,500<span class=\"_ _73\"> </span>7.14<span class=\"_ _db\"> </span>800<span class=\"_ _73\"> </span>7.61<span class=\"_ _65\"> </span>-6,468Forwar<span class=\"_ _0\"></span>d Sale EUR<span class=\"_ _160\"> </span>19,814<span class=\"_ _72\"> </span>10.19<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _116\"> </span>-6,469Forwar<span class=\"_ _0\"></span>d Sale GBP<span class=\"_ _10b\"> </span>912<span class=\"_ _72\"> </span>12.02<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _db\"> </span>150Forwar<span class=\"_ _0\"></span>d Sale JPY<span class=\"_ _51\"> </span>4,338,968<span class=\"_ _72\"> </span>0.075<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _116\"> </span>-1,052Forwar<span class=\"_ _0\"></span>d Sale USD<span class=\"_ _5a\"> </span>347,317<span class=\"_ _5d\"> </span>10.21<span class=\"_ _72\"> </span>5,870<span class=\"_ _2a4\"> </span>10.06<span class=\"_ _d2\"> </span>83,677T<span class=\"_ _c\"></span>otal<span class=\"_ _241\"> </span>69,838Carrying amount a<span class=\"_ _6\"></span>t 31 December 2022<span class=\"_ _2a5\"> </span>66,076F<span class=\"_ _6\"></span>orward curr<span class=\"_ _0\"></span>ency con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>acts at 31 December 20212022<span class=\"_ _50\"> </span>2023A<span class=\"_ _0\"></span>verage A<span class=\"_ _0\"></span>verage volume-volume-Forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts Currency weigh<span class=\"_ _6\"></span>ted Currency weigh<span class=\"_ _6\"></span>ted with changes in value thr<span class=\"_ _0\"></span>ough amount hedging amount hedging Carrying pro<span class=\"_ _6\"></span>fit and loss (NOK 1,000):(1,000)rate<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>(1,000) rate<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>amount Forwar<span class=\"_ _0\"></span>d Sale CAD<span class=\"_ _125\"> </span>4,600<span class=\"_ _73\"> </span>6.98<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _87\"> </span>-147Forwar<span class=\"_ _0\"></span>d Sale EUR<span class=\"_ _160\"> </span>13,780<span class=\"_ _2a4\"> </span>10.13<span class=\"_ _21\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _2a4\"> </span>1,226Forwar<span class=\"_ _0\"></span>d Sale JPY<span class=\"_ _2a3\"> </span>514,393<span class=\"_ _2a4\"> </span>0.080<span class=\"_ _21\"> </span>0<span class=\"_ _a0\"> </span>0<span class=\"_ _72\"> </span>1,879Forwar<span class=\"_ _0\"></span>d Sale SEK<span class=\"_ _41\"> </span>2,900<span class=\"_ _6d\"> </span>0.97<span class=\"_ _21\"> </span>0<span class=\"_ _a0\"> </span>0<span class=\"_ _2a0\"> </span>-4Forwar<span class=\"_ _0\"></span>d Sale USD<span class=\"_ _160\"> </span>45,031<span class=\"_ _73\"> </span>8.81<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _90\"> </span>-19,941T<span class=\"_ _c\"></span>otal<span class=\"_ _2a6\"> </span>-16,988Forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts with changes in value thr<span class=\"_ _0\"></span>ough OCI (NOK 1,000):Forwar<span class=\"_ _0\"></span>d Sale CAD<span class=\"_ _160\"> </span>38,400<span class=\"_ _73\"> </span>6.93<span class=\"_ _1e\"> </span>45,000<span class=\"_ _73\"> </span>6.97<span class=\"_ _192\"> </span>-21Forwar<span class=\"_ _0\"></span>d Sale EUR<span class=\"_ _160\"> </span>95,046<span class=\"_ _2a4\"> </span>10.24<span class=\"_ _72\"> </span>2,548<span class=\"_ _2a4\"> </span>10.41<span class=\"_ _d2\"> </span>14,571Forwar<span class=\"_ _0\"></span>d Sale JPY<span class=\"_ _51\"> </span>5,905,882<span class=\"_ _2a4\"> </span>0.080<span class=\"_ _14\"> </span>318,017<span class=\"_ _2a4\"> </span>0.080<span class=\"_ _d2\"> </span>15,905Forwar<span class=\"_ _0\"></span>d Sale USD<span class=\"_ _5a\"> </span>360,880<span class=\"_ _6d\"> </span>8.92<span class=\"_ _2a4\"> </span>7,349<span class=\"_ _73\"> </span>8.98<span class=\"_ _d2\"> </span>23,346T<span class=\"_ _c\"></span>otal<span class=\"_ _241\"> </span>53,801Carrying amount a<span class=\"_ _6\"></span>t 31 December 2021<span class=\"_ _2a5\"> </span>36,813Change in value Specification o<span class=\"_ _6\"></span>f cash flow As <span class=\"_ _36\"> </span>at                    of dr<span class=\"_ _0\"></span>awdowns on Change in fair hedging through OCI:<span class=\"_ _91\"> </span>As at 1 January31 Deccurrency acc<span class=\"_ _0\"></span>ountvalue thr<span class=\"_ _0\"></span>ough OCI2022<span class=\"_ _2d\"> </span>53,801<span class=\"_ _fd\"> </span>69,838<span class=\"_ _7d\"> </span>-688<span class=\"_ _33\"> </span>15,3492021<span class=\"_ _13f\"> </span>173,454<span class=\"_ _72\"> </span>53,801<span class=\"_ _7d\"> </span>-282<span class=\"_ _11e\"> </span>-119,935For f<span class=\"_ _6\"></span>orwar<span class=\"_ _6\"></span>d currency c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts which qualify for hedge acc<span class=\"_ _0\"></span>ounting, an inefficiency o<span class=\"_ _6\"></span>f  NOK -9,2 has been r<span class=\"_ _6\"></span>ecognised in 2022 (NOK -0.8 million in 2021). The e<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ect is classified as <span class=\"ws0\">a <span class=\"_ _1\"></span></span>financial e<span class=\"_ _6\"></span>xpense in pro<span class=\"_ _1\"></span>f<span class=\"ls0 ws0\">it and loss.</span>For forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts which qualify for hedge acc<span class=\"_ _6\"></span>ounting, an ine<span class=\"_ _0\"></span>fficiency of NOK -0.8 has been r<span class=\"_ _6\"></span>ecognised in 2021 (NOK -1.3 million in 2020). The e<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ect is classified as <span class=\"ws0\">a <span class=\"_ _1\"></span></span>financial e<span class=\"_ _6\"></span>xpense in pro<span class=\"_ _1\"></span>f<span class=\"ls0 ws0\">it and loss.</span>Inter<span class=\"_ _0\"></span>est and currency deriv<span class=\"_ _0\"></span>atives r<span class=\"_ _0\"></span>egarding deb<span class=\"_ _0\"></span>tInter<span class=\"_ _0\"></span>est and currency deriv<span class=\"_ _6\"></span>a<span class=\"_ _6\"></span>tives with changes in v<span class=\"_ _6\"></span>alue through OCINominal Carrying Nominal value Book value value hedge value of ne<span class=\"_ _0\"></span>t hedge instruments hedge object instruments inv<span class=\"_ _6\"></span>estment Hedging Carrying NOK 1,000(1000 NOK)(1000 NOK)(1000 EUR)(1000 EUR)efficiencyamount Cash flow hedge r<span class=\"_ _0\"></span>eserve3,442,6673,442,667<span class=\"_ _10e\"> </span>-100%<span class=\"_ _268\"> </span>217,578Net in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tment r<span class=\"_ _6\"></span>eserve<span class=\"_ _26\"> </span>-98,335<span class=\"_ _90\"> </span>119,458<span class=\"_ _68\"> </span>100%<span class=\"_ _b5\"> </span>-34,221Cos<span class=\"_ _6\"></span>t of hedging r<span class=\"_ _6\"></span>eserve<span class=\"_ _253\"> </span>58,487T<span class=\"_ _c\"></span>otal<span class=\"_ _2a6\"> </span>241,844Changes through pro<span class=\"_ _6\"></span>fit and lossAccrued v<span class=\"_ _6\"></span>alue of 5,958net in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>estCarrying amount a<span class=\"_ _6\"></span>t 31 December 2022<span class=\"_ _299\"> </span>247,802Specification o<span class=\"_ _0\"></span>f hedging effects in OCI in 2022:As <span class=\"_ _36\"> </span>at            As <span class=\"_ _36\"> </span>at                    Changes NOK 1,0001 January31 Decov<span class=\"_ _6\"></span>er OCIChanges in Cash flow hedge r<span class=\"_ _0\"></span>eserve<span class=\"_ _178\"> </span>0<span class=\"_ _b3\"> </span>217,578<span class=\"_ _12a\"> </span>217,578Changes in Net in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tment r<span class=\"_ _6\"></span>eserve<span class=\"_ _cf\"> </span>0<span class=\"_ _12a\"> </span>-34,221<span class=\"_ _b5\"> </span>-34,221Changes in Cos<span class=\"_ _6\"></span>t of hedging r<span class=\"_ _6\"></span>eserve<span class=\"_ _f2\"> </span>0<span class=\"_ _71\"> </span>58,487<span class=\"_ _101\"> </span>58,487T<span class=\"_ _c\"></span>otal<span class=\"_ _253\"> </span>0<span class=\"_ _12\"> </span>241,844<span class=\"_ _d6\"> </span>241,844Specification o<span class=\"_ _0\"></span>f hedging effects o<span class=\"_ _0\"></span>ver pro<span class=\"_ _6\"></span>fit and loss in 2022:Changes ov<span class=\"_ _6\"></span>er As <span class=\"_ _36\"> </span>at            As <span class=\"_ _36\"> </span>at                    pro<span class=\"_ _6\"></span>fit NOK 1,0001 January31 Decand lossChanges in net accrued in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est<span class=\"_ _2a7\"> </span>691<span class=\"_ _8f\"> </span>5,958<span class=\"_ _2a4\"> </span>5,267Amortization o<span class=\"_ _6\"></span>f swap cos<span class=\"_ _6\"></span>t r<span class=\"_ _6\"></span>eclassified from -1,279<span class=\"_ _291\"> </span>-3,124<span class=\"_ _8d\"> </span>-1,845hedging reserv<span class=\"_ _0\"></span>e to int<span class=\"_ _6\"></span>eres<span class=\"_ _6\"></span>t c<span class=\"_ _6\"></span>ostT<span class=\"_ _c\"></span>otal<span class=\"_ _17c\"> </span>3,422In 2021, an int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ate curr<span class=\"_ _0\"></span>ency swap agreement was en<span class=\"_ _0\"></span>tered in<span class=\"_ _0\"></span>to in which NOK 1,000 million of the group'<span class=\"_ _c\"></span><span class=\"ws1d\">s <span class=\"_ _37\"></span><span class=\"ws24\">bond loan (not<span class=\"_ _6\"></span>e 3.11) with floating in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>es was swapped to EUR 98,335 million </span></span>with fix<span class=\"_ _6\"></span>ed int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ates (the agr<span class=\"_ _0\"></span>eement is divided betw<span class=\"_ _6\"></span>een three banks). The agr<span class=\"_ _0\"></span>eement matur<span class=\"_ _0\"></span>es in January 2027. The change from floa<span class=\"_ _0\"></span>ting inter<span class=\"_ _0\"></span>est ra<span class=\"_ _6\"></span>tes t<span class=\"_ _0\"></span>o fixed in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est ra<span class=\"_ _0\"></span>tes in NOK in the agreemen<span class=\"_ _0\"></span>t is defined as cash flo<span class=\"_ _6\"></span>w hedging of in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est c<span class=\"_ _6\"></span>osts. In<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est ra<span class=\"_ _6\"></span>te c<span class=\"_ _0\"></span>onditions and maturity structur<span class=\"_ _0\"></span>e on the bond loan and swap ar<span class=\"_ _6\"></span>e identical and ther<span class=\"_ _6\"></span>e is ther<span class=\"_ _6\"></span>ef<span class=\"_ _6\"></span>ore an e<span class=\"_ _0\"></span>ffective financial c<span class=\"_ _0\"></span>onnection between the hedging instrumen<span class=\"_ _6\"></span>t and the hedged item. The c<span class=\"_ _0\"></span>onversion o<span class=\"_ _0\"></span>f loan amounts from NOK t<span class=\"_ _6\"></span>o EUR debt through the swap c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>act is defined as Ne<span class=\"_ _6\"></span>t Inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>t Hedging. This is <span class=\"ws0\">a <span class=\"_ _1\"></span></span>hedging of the currency value o<span class=\"_ _6\"></span>f inv<span class=\"_ _6\"></span>esting in Icelandic Salmon. The hedging o<span class=\"_ _6\"></span>f the e<span class=\"_ _6\"></span>xposure in EUR in Iceland will be e<span class=\"_ _0\"></span>ffective as long as the nominal value o<span class=\"_ _6\"></span>f the net in<span class=\"_ _0\"></span>vestmen<span class=\"_ _6\"></span>t is grea<span class=\"_ _6\"></span>t<span class=\"_ _6\"></span>er than the nominal value o<span class=\"_ _6\"></span>f the hedging instrumen<span class=\"_ _6\"></span>t. There has been no ine<span class=\"_ _0\"></span>fficiency in hedging conditions in the past y<span class=\"_ _6\"></span>ear<span class=\"_ _6\"></span>.In 2021 an int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ate swap was en<span class=\"_ _0\"></span>tered in<span class=\"_ _0\"></span>to in which NOK 192,7 million of the gr<span class=\"_ _6\"></span>oups bank loan (not<span class=\"_ _0\"></span>e 3.11) with floating in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>es was swapped to <span class=\"ws1f\">a <span class=\"_ _0\"></span><span class=\"ws26\">fix<span class=\"_ _6\"></span>ed ra<span class=\"_ _0\"></span>te. The agreemen<span class=\"_ _0\"></span>t matures in January 2032. </span></span>With eff<span class=\"_ _0\"></span>ect from 4 February 2022, <span class=\"ws0\">SalMar</span> A<span class=\"_ _6\"></span>SA en<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>ed into fix<span class=\"_ _0\"></span>ed ra<span class=\"_ _0\"></span>te int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est swap c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts with a <span class=\"ws7c\">t<span class=\"_ _0\"></span>otal principal of NOK 2,250 million. 750 million has <span class=\"ws0\">a <span class=\"_ _0\"></span><span class=\"ws7c\">duration o<span class=\"_ _6\"></span>f 7 years s<span class=\"_ _6\"></span>tarting 22 April 2022, 750 </span></span></span>million has <span class=\"ws0\">a </span>dura<span class=\"_ _6\"></span>tion of 7 y<span class=\"_ _0\"></span>ears starting 22 January 2025, and 750 million has <span class=\"ws0\">a </span>dura<span class=\"_ _6\"></span>tion of 10 y<span class=\"_ _6\"></span>ears starting 22 January 2024. The in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est swap con<span class=\"_ _0\"></span>tracts ar<span class=\"_ _6\"></span>e establish with the purpose t<span class=\"_ _6\"></span>o reduce the int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ate risk r<span class=\"_ _0\"></span>elated t<span class=\"_ _0\"></span>o long-term loan.Financial c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts Fish Pool2023A<span class=\"_ _0\"></span>verage volume-V<span class=\"_ _0\"></span>olume weigh<span class=\"_ _6\"></span>ted Mark<span class=\"_ _6\"></span>et(NOK 1,000)<span class=\"_ _13c\"> </span>T<span class=\"_ _0\"></span>ype(1,000)price per kgvalueFish Pool c<span class=\"_ _0\"></span>ontracts<span class=\"_ _23c\"> </span>Sale<span class=\"_ _22a\"> </span>1,430<span class=\"_ _19\"> </span>65.3<span class=\"_ _81\"> </span>6,082Carrying amount a<span class=\"_ _6\"></span>t 31 December 2022<span class=\"_ _183\"> </span>6,0822022A<span class=\"_ _0\"></span>verage volume-V<span class=\"_ _0\"></span>olume weigh<span class=\"_ _6\"></span>ted Mark<span class=\"_ _6\"></span>et (NOK 1,000)<span class=\"_ _d\"> </span>T<span class=\"_ _0\"></span>ype(1,000)price per kg valueFish Pool c<span class=\"_ _0\"></span>ontracts<span class=\"_ _100\"> </span>Sale<span class=\"_ _8c\"> </span>10,150<span class=\"_ _ab\"> </span>63.4<span class=\"_ _129\"> </span>0<span class=\"_ _129\"> </span>0<span class=\"_ _1e\"> </span>-23,398Carrying amount a<span class=\"_ _6\"></span>t 31 December 2021<span class=\"_ _29c\"> </span>-23,398In 2022, ther<span class=\"_ _6\"></span>e was a net r<span class=\"_ _6\"></span>ealised loss on Fish Pool c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts of NOK 307.0 million (NOK 13.3 million in 2021). The loss is included in oper<span class=\"_ _6\"></span>ating pr<span class=\"_ _6\"></span>ofit/loss. Unr<span class=\"_ _0\"></span>ealised changes in the value of Fish Pool c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts in 2022 amount<span class=\"_ _6\"></span>ed to a ne<span class=\"_ _6\"></span>t gain of NOK 91.3million o<span class=\"_ _0\"></span>f which NOK 69.7 is through fair value adjus<span class=\"_ _6\"></span>tment and NOK 21.5 is classified as o<span class=\"_ _6\"></span>ther financial inc<span class=\"_ _6\"></span>ome (net loss o<span class=\"_ _6\"></span>f NOK 15.6 million in 2021).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-135-6": {
   "value": "NOTE 3.8 <span class=\"_ _224\"> </span> <span class=\"_\"> </span><span class=\"fsa fc4 ls0\">F<span class=\"_ _6\"></span>inancial assets and f<span class=\"_ _1\"></span>inancial liabilities</span>Acc<span class=\"_ _0\"></span>ounting policiesA <span class=\"_ _1\"></span><span class=\"ws1c\">financial instrument is an<span class=\"_ _6\"></span>y c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>act that gives rise t<span class=\"_ _6\"></span>o <span class=\"ws3b\">a <span class=\"_ _1\"></span>financial </span></span>asset o<span class=\"_ _6\"></span>f one entity and <span class=\"ws0\">a <span class=\"_ _1\"></span></span>financial liability or equity instrument o<span class=\"_ _6\"></span>f another en<span class=\"_ _0\"></span>tity.Financial assetsThe Group'<span class=\"_ _c\"></span><span class=\"ws18\">s <span class=\"_ _37\"></span><span class=\"ws24\">financial assets is c<span class=\"_ _0\"></span>omprised of deriv<span class=\"_ _6\"></span>ativ<span class=\"_ _6\"></span>es, unlist<span class=\"_ _6\"></span>ed </span></span>equity inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>ts, other r<span class=\"_ _0\"></span>eceivables and cash &amp; cash equivalen<span class=\"_ _6\"></span>ts.The classification o<span class=\"_ _6\"></span>f financial assets a<span class=\"_ _0\"></span>t initial rec<span class=\"_ _6\"></span>ognition depends on the natur<span class=\"_ _0\"></span>e of the asset'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"ws26\">c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>actually det<span class=\"_ _0\"></span>ermined cash flows and </span></span>which business model the Group applies t<span class=\"_ _0\"></span>o the management of its financial assets. A<span class=\"_ _0\"></span>t initial rec<span class=\"_ _0\"></span>ognition, financial assets ar<span class=\"_ _6\"></span>e rec<span class=\"_ _0\"></span>ognised at fair v<span class=\"_ _6\"></span>alue. T<span class=\"_ _0\"></span>ransaction c<span class=\"_ _0\"></span>osts may be added if financial assets ar<span class=\"_ _0\"></span>e measur<span class=\"_ _6\"></span>ed at amortised c<span class=\"_ _6\"></span>ost.The Group classifies its financial asse<span class=\"_ _0\"></span>ts in three cat<span class=\"_ _0\"></span>egories:\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Financial assets measur<span class=\"_ _6\"></span>ed at amortised c<span class=\"_ _0\"></span>ost</span>\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Financial assets measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _0\"></span>alue with changes in </span>value thr<span class=\"_ _0\"></span>ough profit and loss\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Financial assets measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _0\"></span>alue in other </span>c<span class=\"_ _6\"></span>omprehensiv<span class=\"_ _6\"></span>e inc<span class=\"_ _6\"></span>ome (OCI)Financial assets measur<span class=\"_ _0\"></span>ed at amortised cos<span class=\"_ _0\"></span>tThe Group measur<span class=\"_ _0\"></span>es financial assets at amortised c<span class=\"_ _0\"></span>ost if the follo<span class=\"_ _6\"></span>wing c<span class=\"_ _6\"></span>onditions are me<span class=\"_ _6\"></span>t: the financial asset is being k<span class=\"_ _0\"></span>ept in <span class=\"ws27\">a <span class=\"_ _0\"></span><span class=\"ws22\">business model </span></span>whose purpose is to r<span class=\"_ _0\"></span>eceive con<span class=\"_ _0\"></span>tractually det<span class=\"_ _0\"></span>ermined cash flows and the c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>actual terms <span class=\"_ _6\"></span>and conditions f<span class=\"_ _6\"></span>or the financial asset giv<span class=\"_ _0\"></span>e rise to cash flo<span class=\"_ _6\"></span>ws solely c<span class=\"_ _6\"></span>omprising paymen<span class=\"_ _6\"></span>ts of in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est and principal on certain dat<span class=\"_ _0\"></span>es.The Group'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"ws26\">financial asse<span class=\"_ _0\"></span>ts at amortised cos<span class=\"_ _6\"></span>t c<span class=\"_ _6\"></span>omprise trade r<span class=\"_ _0\"></span>eceiv<span class=\"ws0\">-</span></span></span>ables, other r<span class=\"_ _0\"></span>eceivables, cash &amp; cash equivalen<span class=\"_ _6\"></span>ts. T<span class=\"_ _0\"></span>rade r<span class=\"_ _0\"></span>eceivables which do not ha<span class=\"_ _6\"></span>ve <span class=\"ws20\">a <span class=\"_ _1\"></span></span>substantial financing elemen<span class=\"_ _6\"></span>t are measur<span class=\"_ _0\"></span>ed at the tr<span class=\"_ _0\"></span>ansaction price in accor<span class=\"_ _0\"></span>dance with IFRS 15 Rev<span class=\"_ _6\"></span>enue from Con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>acts with Cust<span class=\"_ _6\"></span>omers. Financial instrumen<span class=\"_ _6\"></span>ts measured a<span class=\"_ _0\"></span>t fair value with changes in value through pr<span class=\"_ _0\"></span>ofit and lossThe Group mak<span class=\"_ _0\"></span>es use of forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontracts t<span class=\"_ _0\"></span>o hedge against fluctuations in e<span class=\"_ _0\"></span>xchange r<span class=\"_ _0\"></span>ates tha<span class=\"_ _6\"></span>t arise during its oper<span class=\"_ _6\"></span>ational activ<span class=\"ws0\">-</span>ities. The c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts ar<span class=\"_ _6\"></span>e initially rec<span class=\"_ _0\"></span>ognised at fair value. Changes in fair r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to c<span class=\"_ _0\"></span>ontracts which does no<span class=\"_ _0\"></span>t qualify for hedge acc<span class=\"_ _6\"></span>ounting ar<span class=\"_ _6\"></span>e rec<span class=\"_ _0\"></span>ognised in profit and loss.The Group en<span class=\"_ _0\"></span>ters int<span class=\"_ _6\"></span>o c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts on Fish Pool t<span class=\"_ _0\"></span>o manage the salmon price risk. Fish Pool c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts are<span class=\"_ _6\"></span> also used to hedge mar<span class=\"_ _0\"></span>gins in certain<span class=\"_ _1\"></span> cases r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o salmon pur<span class=\"_ _6\"></span>chase agreemen<span class=\"_ _6\"></span>ts. The deriva<span class=\"_ _0\"></span>tives are r<span class=\"_ _6\"></span>ecognised a<span class=\"_ _6\"></span>t fair value a<span class=\"_ _0\"></span>t the date o<span class=\"_ _6\"></span>f acquisition. Any subsequen<span class=\"_ _6\"></span>t changes in value ar<span class=\"_ _0\"></span>e classified on the line for fair value adjus<span class=\"_ _6\"></span>tments in pro<span class=\"_ _0\"></span>fit and loss.This cat<span class=\"_ _0\"></span>egory also includes the Group'<span class=\"_ _0\"></span><span class=\"ws3b\">s <span class=\"_ _37\"></span><span class=\"ws24\">unlist<span class=\"_ _0\"></span>ed equity instrument </span></span>and other r<span class=\"_ _0\"></span>eceivables. These instrumen<span class=\"_ _6\"></span>ts are r<span class=\"_ _0\"></span>ecognised a<span class=\"_ _6\"></span>t fair value on the dat<span class=\"_ _0\"></span>e the contr<span class=\"_ _0\"></span>act is enter<span class=\"_ _0\"></span>ed into and ar<span class=\"_ _0\"></span>e also subsequently measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _6\"></span>alue.Financial instrumen<span class=\"_ _6\"></span>ts measured a<span class=\"_ _0\"></span>t fair value in other c<span class=\"_ _6\"></span>omprehensiv<span class=\"_ _6\"></span>e inc<span class=\"_ _6\"></span>ome (OCI)The Group uses deriv<span class=\"_ _0\"></span>atives t<span class=\"_ _6\"></span>o hedge against fluctua<span class=\"_ _6\"></span>tions in for<span class=\"_ _6\"></span>eign e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change ra<span class=\"_ _0\"></span>tes that arise during its oper<span class=\"_ _0\"></span>ational activities. When for<span class=\"ws0\">-</span>war<span class=\"_ _6\"></span>d curr<span class=\"_ _6\"></span>ency con<span class=\"_ _0\"></span>tracts meet the r<span class=\"_ _0\"></span>equirements f<span class=\"_ _0\"></span>or hedge accounting, changes in fair value ar<span class=\"_ _0\"></span>e rec<span class=\"_ _6\"></span>ognised in OCI.The Group has en<span class=\"_ _0\"></span>tered in<span class=\"_ _0\"></span>to <span class=\"ws3d\">a <span class=\"_ _0\"></span><span class=\"ws22\">cross-curr<span class=\"_ _6\"></span>ency int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est swap and <span class=\"ws3d\">a <span class=\"_ _0\"></span>int<span class=\"_ _6\"></span>er<span class=\"ls0 ws0\">-</span></span></span></span>est r<span class=\"_ _0\"></span>ate swap t<span class=\"_ _6\"></span>o hedge risk exposed t<span class=\"_ _0\"></span>o inter<span class=\"_ _0\"></span>est-bearing debt and the oper<span class=\"_ _6\"></span>ations on Iceland. Changes in fair v<span class=\"_ _6\"></span>alue of those deriv<span class=\"_ _6\"></span>ativ<span class=\"_ _6\"></span>es are r<span class=\"_ _6\"></span>ecognised in OCI. Der<span class=\"_ _6\"></span>ecognition o<span class=\"_ _6\"></span>f financial assets A <span class=\"_ _0\"></span><span class=\"ws22\">financial asset or<span class=\"_ _6\"></span>, if rele<span class=\"_ _0\"></span>vant, <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws22\">portion of <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws22\">financial asset or portion </span></span></span></span></span>of <span class=\"ls0 ws0\">a group of iden<span class=\"_ _0\"></span>tical financial assets, is derec<span class=\"_ _0\"></span>ognised if:</span>\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">the con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>actual entitlemen<span class=\"_ _6\"></span>t to r<span class=\"_ _0\"></span>eceive cash flows fr<span class=\"_ _6\"></span>om the </span>financial asset e<span class=\"_ _0\"></span>xpires, or\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">the Group has tr<span class=\"_ _0\"></span>ansferr<span class=\"_ _0\"></span>ed the con<span class=\"_ _6\"></span>tractual en<span class=\"_ _0\"></span>titlement </span>to r<span class=\"_ _0\"></span>eceive cash flows fr<span class=\"_ _6\"></span>om the financial asset or r<span class=\"_ _0\"></span>etains the right t<span class=\"_ _6\"></span>o r<span class=\"_ _6\"></span>eceive the cash flo<span class=\"_ _6\"></span>ws from a financial asset but a<span class=\"_ _6\"></span>t the same time pledges to tr<span class=\"_ _0\"></span>ansfer these t<span class=\"_ _0\"></span>o a c<span class=\"_ _6\"></span>ount<span class=\"_ _6\"></span>erparty, and either:a. <span class=\"_ _48\"> </span><span class=\"ff3 fc4\">the Group has tr<span class=\"_ _0\"></span>ansferr<span class=\"_ _0\"></span>ed the bulk of the risk and </span>benefits associa<span class=\"_ _6\"></span>ted with the asse<span class=\"_ _0\"></span>t, ora. <span class=\"_ _48\"> </span><span class=\"ff3 fc4\">the Group has neither tr<span class=\"_ _0\"></span>ansferr<span class=\"_ _0\"></span>ed nor re<span class=\"_ _6\"></span>tained the bulk </span>of the risk and bene<span class=\"_ _6\"></span>fits associat<span class=\"_ _0\"></span>ed with the asset but has tr<span class=\"_ _6\"></span>ansf<span class=\"_ _6\"></span>err<span class=\"_ _6\"></span>ed con<span class=\"_ _0\"></span>trol ov<span class=\"_ _6\"></span>er the asset.Pro<span class=\"_ _0\"></span>visions for losses on financial assetsThe Group has made <span class=\"ws25\">a <span class=\"_ _0\"></span><span class=\"ws22\">pro<span class=\"_ _0\"></span>vision for expect<span class=\"_ _0\"></span>ed losses on all debt instru<span class=\"ls0 ws0\">-</span></span></span>ments tha<span class=\"_ _6\"></span>t ar<span class=\"_ _6\"></span>e not classified a<span class=\"_ _6\"></span>t fair value thr<span class=\"_ _0\"></span>ough profit and loss. The Group r<span class=\"_ _0\"></span>ecognises e<span class=\"_ _6\"></span>xpect<span class=\"_ _6\"></span>ed credit losses on the basis o<span class=\"_ _6\"></span>f <span class=\"ws3b\">a <span class=\"_ _1\"></span>specific </span>assessment o<span class=\"_ _6\"></span>f each individual cust<span class=\"_ _6\"></span>omer<span class=\"_ _6\"></span>. The Group r<span class=\"_ _0\"></span>ecognises its loss pro<span class=\"_ _0\"></span>vision on the basis of for cr<span class=\"_ _0\"></span>edit losses expected o<span class=\"_ _0\"></span>ver the remaining lif<span class=\"_ _6\"></span>e of the e<span class=\"_ _6\"></span>xposur<span class=\"_ _6\"></span>e, and not based on a 12-mon<span class=\"_ _6\"></span>th e<span class=\"_ _6\"></span>xpected loss.Financial liabilitiesFinancial liabilities ar<span class=\"_ _6\"></span>e, aft<span class=\"_ _6\"></span>er initial rec<span class=\"_ _0\"></span>ognition, classified as loans and liabilities, or deriva<span class=\"_ _0\"></span>tives designat<span class=\"_ _6\"></span>ed as hedging instrumen<span class=\"_ _6\"></span>ts in an eff<span class=\"_ _0\"></span>ective hedging arr<span class=\"_ _6\"></span>angement. Deriv<span class=\"_ _6\"></span>ativ<span class=\"_ _0\"></span>es are initially r<span class=\"_ _6\"></span>ec<span class=\"_ _6\"></span>ognised at fair value. L<span class=\"_ _0\"></span>oans and liabilities are r<span class=\"_ _6\"></span>ec<span class=\"_ _6\"></span>ognised at fair v<span class=\"_ _6\"></span>alue adjust<span class=\"_ _6\"></span>ed for dir<span class=\"_ _0\"></span>ectly attributable transaction c<span class=\"_ _0\"></span>osts. Deriva<span class=\"_ _6\"></span>tives ar<span class=\"_ _0\"></span>e financial liabilities when theff<span class=\"_ _0\"></span>ective int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est me<span class=\"_ _6\"></span>thod fair value is nega<span class=\"_ _6\"></span>tive and ar<span class=\"_ _6\"></span>e trea<span class=\"_ _6\"></span>ted f<span class=\"_ _0\"></span>or accounting purposes in the same wa<span class=\"_ _0\"></span>y as derivativ<span class=\"_ _6\"></span>es that ar<span class=\"_ _0\"></span>e assets.L<span class=\"_ _6\"></span>oans and liabilitiesA<span class=\"_ _0\"></span>fter initial r<span class=\"_ _6\"></span>ecognition, in<span class=\"_ _0\"></span>ter<span class=\"_ _6\"></span>est-bearing loans will be measur<span class=\"_ _0\"></span>ed at amortised c<span class=\"_ _6\"></span>ost. Gains and losses ar<span class=\"_ _6\"></span>e r<span class=\"_ _6\"></span>ecognised in pr<span class=\"_ _0\"></span>ofit and loss when the liability is der<span class=\"_ _6\"></span>ecogniseFinancial instrumen<span class=\"_ _6\"></span>ts by category Financial instrumen<span class=\"_ _6\"></span>ts at 31 December 2022A<span class=\"_ _6\"></span>t fair value A<span class=\"_ _6\"></span>t amortised through A<span class=\"_ _6\"></span>t fair value <span class=\"_ _1b8\"></span> NOK 1,000co<span class=\"_ _1\"></span>stpro<span class=\"_ _6\"></span>fit &amp; lossin OCI<span class=\"_ _206\"> </span>T<span class=\"_ _c\"></span>otalAssetsDeriva<span class=\"_ _6\"></span>tivesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _17a\"> </span>0<span class=\"_ _63\"> </span>-3,028<span class=\"_ _76\"> </span>69,105<span class=\"_ _30\"> </span>66,076Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est and curr<span class=\"_ _6\"></span>ency ra<span class=\"_ _0\"></span>te swaps<span class=\"_ _267\"> </span>0<span class=\"_ _e6\"> </span>0<span class=\"_ _8e\"> </span>247,802<span class=\"_ _8e\"> </span>247,802Financial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _2b\"> </span>0<span class=\"_ _30\"> </span>33,006<span class=\"_ _1ce\"> </span>0<span class=\"_ _30\"> </span>33,006Equity instrumen<span class=\"_ _6\"></span>tsUnlist<span class=\"_ _6\"></span>ed equity instrumen<span class=\"_ _6\"></span>ts<span class=\"_ _1f1\"> </span>0<span class=\"_ _76\"> </span>42,434<span class=\"_ _e6\"> </span>0<span class=\"_ _30\"> </span>42,434Debt ins<span class=\"_ _6\"></span>trumentsOther non-curren<span class=\"_ _0\"></span>t receivables<span class=\"_ _1bf\"> </span>81,074<span class=\"_ _1ce\"> </span>0<span class=\"_ _e6\"> </span>0<span class=\"_ _76\"> </span>81,074T<span class=\"_ _0\"></span>rade r<span class=\"_ _6\"></span>eceivables<span class=\"_ _a9\"> </span>1,414,135<span class=\"_ _1ce\"> </span>0<span class=\"_ _e6\"> </span>0<span class=\"_ _87\"> </span>1,414,135Other curren<span class=\"_ _0\"></span>t receivables<span class=\"_ _12b\"> </span>544,728<span class=\"_ _30\"> </span>10,561<span class=\"_ _1ce\"> </span>0<span class=\"_ _8e\"> </span>555,289Cash and cash equivalen<span class=\"_ _6\"></span>ts<span class=\"_ _15\"> </span>2,712,707<span class=\"_ _e6\"> </span>0<span class=\"_ _1ce\"> </span>0<span class=\"_ _87\"> </span>2,712,707T<span class=\"_ _c\"></span>otal financial asse<span class=\"_ _6\"></span>ts<span class=\"_ _29e\"> </span>4,752,644<span class=\"_ _67\"> </span>82,973<span class=\"_ _192\"> </span>316,907<span class=\"_ _fe\"> </span>5,152,524LiabilitiesInter<span class=\"_ _6\"></span>est-bearing deb<span class=\"_ _0\"></span>tDebts t<span class=\"_ _6\"></span>o credit ins<span class=\"_ _6\"></span>titutions<span class=\"_ _9\"> </span>18,324,946<span class=\"_ _e6\"> </span>0<span class=\"_ _1ce\"> </span>0<span class=\"_ _8f\"> </span>18,324,946Green bond<span class=\"_ _29f\"> </span>3,467,147<span class=\"_ _e6\"> </span>0<span class=\"_ _1ce\"> </span>0<span class=\"_ _87\"> </span>3,467,147Deriva<span class=\"_ _6\"></span>tivesFinancial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _2b\"> </span>0<span class=\"_ _30\"> </span>26,924<span class=\"_ _1ce\"> </span>0<span class=\"_ _30\"> </span>26,924Other financial liabilitiesT<span class=\"_ _0\"></span>rade payables<span class=\"_ _102\"> </span>3,337,649<span class=\"_ _1ce\"> </span>0<span class=\"_ _e6\"> </span>0<span class=\"_ _87\"> </span>3,337,649T<span class=\"_ _c\"></span>otal financial liabilities<span class=\"_ _15b\"> </span>25,129,742<span class=\"_ _2a0\"> </span>26,924<span class=\"_ _e6\"> </span>0<span class=\"_ _5c\"> </span>25,156,666Financial instrumen<span class=\"_ _6\"></span>ts at 31 December 2021A<span class=\"_ _6\"></span>t fair value A<span class=\"_ _6\"></span>t amortised through A<span class=\"_ _6\"></span>t fair value <span class=\"_ _1b8\"></span> NOK 1,000co<span class=\"_ _1\"></span>stpro<span class=\"_ _6\"></span>fit &amp; lossin OCI<span class=\"_ _af\"> </span>T<span class=\"_ _c\"></span>otalAssetsDeriva<span class=\"_ _6\"></span>tivesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _dc\"> </span>0<span class=\"_ _61\"> </span>-13,702<span class=\"_ _ab\"> </span>51,093<span class=\"_ _62\"> </span>37,390Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est and curr<span class=\"_ _6\"></span>ency ra<span class=\"_ _0\"></span>te swaps<span class=\"_ _50\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _ab\"> </span>25,036<span class=\"_ _62\"> </span>25,036Equity instrumen<span class=\"_ _6\"></span>tsUnlist<span class=\"_ _6\"></span>ed equity instrumen<span class=\"_ _6\"></span>ts<span class=\"_ _52\"> </span>0<span class=\"_ _8a\"> </span>7,512<span class=\"_ _99\"> </span>0<span class=\"_ _b6\"> </span>7,512Debt ins<span class=\"_ _6\"></span>trumentsOther non-curren<span class=\"_ _0\"></span>t receivables<span class=\"_ _1a\"> </span>109,898<span class=\"_ _7c\"> </span>0<span class=\"_ _99\"> </span>0<span class=\"_ _22a\"> </span>109,898T<span class=\"_ _0\"></span>rade r<span class=\"_ _6\"></span>eceivables<span class=\"_ _201\"> </span>934,934<span class=\"_ _99\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _22a\"> </span>934,934Other curren<span class=\"_ _0\"></span>t receivables<span class=\"_ _d7\"> </span>358,419<span class=\"_ _62\"> </span>23,146<span class=\"_ _99\"> </span>0<span class=\"_ _22a\"> </span>381,566Cash and cash equivalen<span class=\"_ _6\"></span>ts<span class=\"_ _1bf\"> </span>901,644<span class=\"_ _7c\"> </span>0<span class=\"_ _99\"> </span>0<span class=\"_ _22a\"> </span>901,644T<span class=\"_ _c\"></span>otal financial asse<span class=\"_ _6\"></span>ts<span class=\"_ _50\"> </span>2,304,894<span class=\"_ _91\"> </span>16,956<span class=\"_ _83\"> </span>76,129<span class=\"_ _8f\"> </span>2,397,979LiabilitiesInter<span class=\"_ _6\"></span>est-bearing deb<span class=\"_ _0\"></span>tDebts t<span class=\"_ _6\"></span>o credit ins<span class=\"_ _6\"></span>titutions<span class=\"_ _1e2\"> </span>2,018,733<span class=\"_ _99\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _69\"> </span>2,018,733Green bond<span class=\"_ _137\"> </span>3,459,102<span class=\"_ _7c\"> </span>0<span class=\"_ _99\"> </span>0<span class=\"_ _69\"> </span>3,459,102Deriva<span class=\"_ _6\"></span>tivesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _dc\"> </span>0<span class=\"_ _8a\"> </span>3,285<span class=\"_ _23c\"> </span>-2,709<span class=\"_ _19\"> </span>577Financial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _e\"> </span>0<span class=\"_ _ab\"> </span>23,398<span class=\"_ _99\"> </span>0<span class=\"_ _62\"> </span>23,398Other financial liabilitiesT<span class=\"_ _0\"></span>rade payables<span class=\"_ _a7\"> </span>2,317,308<span class=\"_ _7c\"> </span>0<span class=\"_ _99\"> </span>0<span class=\"_ _69\"> </span>2,317,308T<span class=\"_ _c\"></span>otal financial liabilities<span class=\"_ _7d\"> </span>7,795,142<span class=\"_ _27\"> </span>26,683<span class=\"_ _67\"> </span>-2,709<span class=\"_ _aa\"> </span>7,819,117Financial instrumen<span class=\"_ _6\"></span>ts \u2013 assessment o<span class=\"_ _0\"></span>f fair valueThe table below sho<span class=\"_ _6\"></span>ws financial instrumen<span class=\"_ _6\"></span>ts at fair v<span class=\"_ _0\"></span>alue accor<span class=\"_ _6\"></span>ding to v<span class=\"_ _0\"></span>aluation method. The v<span class=\"_ _6\"></span>arious lev<span class=\"_ _6\"></span>els ar<span class=\"_ _6\"></span>e defined as f<span class=\"_ _6\"></span>ollows:\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Le<span class=\"_ _6\"></span>vel 1 - Price lis<span class=\"_ _6\"></span>ted in an activ<span class=\"_ _0\"></span>e market f<span class=\"_ _0\"></span>or identical assets or liabilities</span>\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Le<span class=\"_ _6\"></span>vel 2 - V<span class=\"_ _0\"></span>aluation based on o<span class=\"_ _0\"></span>ther observable inputs either directly (price) or indir<span class=\"_ _0\"></span>ectly </span>(deduced from prices) than lis<span class=\"_ _6\"></span>ted price (used in le<span class=\"_ _0\"></span>vel 1) for the asse<span class=\"_ _6\"></span>t or liability\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Le<span class=\"_ _6\"></span>vel 3 - V<span class=\"_ _0\"></span>aluation based on inputs no<span class=\"_ _0\"></span>t derived from observ<span class=\"_ _6\"></span>able mark<span class=\"_ _6\"></span>ets (non-observ<span class=\"_ _6\"></span>able </span>assumptions) The follo<span class=\"_ _6\"></span>wing table pr<span class=\"_ _6\"></span>esents the Gr<span class=\"_ _6\"></span>oup'<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws1b\">assets and liabilities measur<span class=\"_ _0\"></span>ed at fair value. See No<span class=\"_ _6\"></span>te 3.9 f<span class=\"_ _0\"></span>or </span></span>details o<span class=\"_ _6\"></span>f deriva<span class=\"_ _6\"></span>tives measur<span class=\"_ _0\"></span>ed at fair value under L<span class=\"_ _0\"></span>evel 2. See also No<span class=\"_ _0\"></span>te 3.6 for de<span class=\"_ _6\"></span>tails of biological assets measur<span class=\"_ _0\"></span>ed at fair value under L<span class=\"_ _0\"></span>evel 3.31 December 2022 (NOK 1,000)<span class=\"_ _2a1\"> </span><span class=\"ls5 ws5\">Level<span class=\"_ _1\"></span> 1<span class=\"_ _65\"> </span>Level 2<span class=\"_ _65\"> </span>Leve<span class=\"_ _1\"></span>l 3<span class=\"_ _73\"> </span></span>T<span class=\"_ _0\"></span>o<span class=\"_ _6\"></span>talAssetsDeriva<span class=\"_ _6\"></span>tivesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _190\"> </span>0<span class=\"_ _116\"> </span>66,076<span class=\"_ _11e\"> </span>0<span class=\"_ _5c\"> </span><span class=\"ff4\">66,076</span>Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est and curr<span class=\"_ _6\"></span>ency deriva<span class=\"_ _6\"></span>tives<span class=\"_ _3a\"> </span>0<span class=\"_ _90\"> </span>247,802<span class=\"_ _11e\"> </span>0<span class=\"_ _268\"> </span><span class=\"ff4\">247,802</span>Financial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _1ab\"> </span>0<span class=\"_ _8d\"> </span>33,006<span class=\"_ _ad\"> </span>0<span class=\"_ _8d\"> </span>33,006Equity instrumen<span class=\"_ _6\"></span>tsOther shares and securities<span class=\"_ _266\"> </span>0<span class=\"_ _ad\"> </span>0<span class=\"_ _8d\"> </span>42,434<span class=\"_ _5c\"> </span><span class=\"ff4\">42,434</span>Debt ins<span class=\"_ _6\"></span>trumentsOther receiv<span class=\"_ _0\"></span>ables<span class=\"_ _179\"> </span>0<span class=\"_ _ad\"> </span>0<span class=\"_ _8d\"> </span>10,561<span class=\"_ _101\"> </span><span class=\"ff4\">10,561</span>T<span class=\"_ _c\"></span>otal asse<span class=\"_ _6\"></span>ts<span class=\"_ _2a2\"> </span>0<span class=\"_ _12a\"> </span>346,884<span class=\"_ _5c\"> </span>52,995<span class=\"_ _268\"> </span>399,879LiabilitiesDeriva<span class=\"_ _6\"></span>tivesFinancial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _1ab\"> </span>0<span class=\"_ _8d\"> </span>26,924<span class=\"_ _ad\"> </span>0<span class=\"_ _8d\"> </span>26,924T<span class=\"_ _c\"></span>otal liabilities<span class=\"_ _d1\"> </span>0<span class=\"_ _5c\"> </span>26,924<span class=\"_ _112\"> </span>0<span class=\"_ _5c\"> </span>26,92431 December 2021 (NOK 1,000)<span class=\"_ _1ef\"> </span><span class=\"ls5 ws5\">Leve<span class=\"_ _1\"></span>l 1<span class=\"_ _65\"> </span>Level<span class=\"_ _1\"></span> 2<span class=\"_ _65\"> </span>Level 3<span class=\"_ _73\"> </span></span>T<span class=\"_ _0\"></span>otalAssetsDeriva<span class=\"_ _6\"></span>tivesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _266\"> </span>0<span class=\"_ _8d\"> </span>37,390<span class=\"_ _ad\"> </span>0<span class=\"_ _5c\"> </span><span class=\"ff4\">37,390</span>Financial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _1ab\"> </span>0<span class=\"_ _116\"> </span>25,036<span class=\"_ _11e\"> </span>0<span class=\"_ _5c\"> </span><span class=\"ff4\">25,036</span>Equity instrumen<span class=\"_ _6\"></span>tsOther shares and securities<span class=\"_ _107\"> </span>0<span class=\"_ _11e\"> </span>0<span class=\"_ _205\"> </span>7,512<span class=\"_ _69\"> </span><span class=\"ff4\">7,512</span>Debt ins<span class=\"_ _6\"></span>trumentsOther receiv<span class=\"_ _0\"></span>ables<span class=\"_ _179\"> </span>0<span class=\"_ _112\"> </span>0<span class=\"_ _8d\"> </span>23,146<span class=\"_ _5c\"> </span><span class=\"ff4\">23,146</span>T<span class=\"_ _c\"></span>otal asse<span class=\"_ _6\"></span>ts<span class=\"_ _2a2\"> </span>0<span class=\"_ _101\"> </span>62,426<span class=\"_ _5c\"> </span>30,658<span class=\"_ _101\"> </span>93,085LiabilitiesDeriva<span class=\"_ _6\"></span>tivesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _266\"> </span>0<span class=\"_ _18\"> </span>577<span class=\"_ _11e\"> </span>0<span class=\"_ _18\"> </span>577Financial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _1ab\"> </span>0<span class=\"_ _116\"> </span>23,398<span class=\"_ _11e\"> </span>0<span class=\"_ _8d\"> </span>23,398T<span class=\"_ _c\"></span>otal liabilities<span class=\"_ _254\"> </span>0<span class=\"_ _5c\"> </span>23,974<span class=\"_ _112\"> </span>0<span class=\"_ _5c\"> </span>23,974A<span class=\"_ _0\"></span>fter initial r<span class=\"_ _6\"></span>ecognition, in<span class=\"_ _0\"></span>teres<span class=\"_ _6\"></span>t-bearing loans and borro<span class=\"_ _0\"></span>wings are subsequently measur<span class=\"_ _0\"></span>ed at amor<span class=\"ws0\">-</span>tised c<span class=\"_ _6\"></span>ost using the eff<span class=\"_ _0\"></span>ective int<span class=\"_ _0\"></span>erest me<span class=\"_ _0\"></span>thod. Gains and losses are r<span class=\"_ _6\"></span>ecognised in pr<span class=\"_ _0\"></span>ofit or loss when the liabilities ar<span class=\"_ _6\"></span>e derec<span class=\"_ _0\"></span>ognised as well as through the e<span class=\"_ _6\"></span>ffectiv<span class=\"_ _0\"></span>e inter<span class=\"_ _0\"></span>est method amortisa<span class=\"_ _6\"></span>tion process. Amortised c<span class=\"_ _6\"></span>ost is calculat<span class=\"_ _0\"></span>ed by taking into acc<span class=\"_ _0\"></span>ount any disc<span class=\"_ _0\"></span>ount or premium on acquisition and f<span class=\"_ _0\"></span>ees or c<span class=\"_ _6\"></span>osts that ar<span class=\"_ _0\"></span>e an int<span class=\"_ _6\"></span>egral part o<span class=\"_ _6\"></span>f the eff<span class=\"_ _0\"></span>ective int<span class=\"_ _0\"></span>erest me<span class=\"_ _6\"></span>thod. The eff<span class=\"_ _0\"></span>ective int<span class=\"_ _0\"></span>erest me<span class=\"_ _6\"></span>thod amorti<span class=\"ws0\">-</span>sation is included as finance c<span class=\"_ _0\"></span>osts in the sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t of pr<span class=\"_ _0\"></span>ofit or loss. See Not<span class=\"_ _6\"></span>e 3.11 for further de<span class=\"_ _6\"></span>tails.F<span class=\"_ _6\"></span>orward curr<span class=\"_ _0\"></span>ency con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>acts at 31 December 20222023<span class=\"_ _50\"> </span>2024A<span class=\"_ _0\"></span>verage A<span class=\"_ _0\"></span>verage volume-volume-Forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts Currency weigh<span class=\"_ _6\"></span>ted Currency weigh<span class=\"_ _6\"></span>ted with changes in value thr<span class=\"_ _0\"></span>ough amount     hedging amount hedging Carrying pro<span class=\"_ _6\"></span>fit and loss (NOK 1,000:(1,000)rate<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>(1,000) rate<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>amount Forwar<span class=\"_ _0\"></span>d Sale CAD<span class=\"_ _125\"> </span>4,700<span class=\"_ _73\"> </span>7.08<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _87\"> </span>-991Forwar<span class=\"_ _0\"></span>d Sale EUR<span class=\"_ _125\"> </span>4,883<span class=\"_ _72\"> </span>10.41<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _87\"> </span>-486Forwar<span class=\"_ _0\"></span>d Sale GBP<span class=\"_ _10b\"> </span>190<span class=\"_ _72\"> </span>11.86<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _67\"> </span>-5Forwar<span class=\"_ _0\"></span>d Sale JPY<span class=\"_ _2a3\"> </span>341,193<span class=\"_ _72\"> </span>0.075<span class=\"_ _a0\"> </span>0<span class=\"_ _a0\"> </span>0<span class=\"_ _203\"> </span>290Forwar<span class=\"_ _0\"></span>d Sale SEK<span class=\"_ _41\"> </span>2,385<span class=\"_ _5d\"> </span>0.946<span class=\"_ _21\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _a0\"> </span>1Forwar<span class=\"_ _0\"></span>d Sale USD<span class=\"_ _160\"> </span>35,297<span class=\"_ _73\"> </span>9.66<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _65\"> </span>-2,570T<span class=\"_ _c\"></span>otal<span class=\"_ _157\"> </span>-3,762Forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts with changes in value thr<span class=\"_ _0\"></span>ough OCI (NOK 1,000):Forwar<span class=\"_ _0\"></span>d Sale CAD<span class=\"_ _160\"> </span>37,500<span class=\"_ _73\"> </span>7.14<span class=\"_ _db\"> </span>800<span class=\"_ _73\"> </span>7.61<span class=\"_ _65\"> </span>-6,468Forwar<span class=\"_ _0\"></span>d Sale EUR<span class=\"_ _160\"> </span>19,814<span class=\"_ _72\"> </span>10.19<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _116\"> </span>-6,469Forwar<span class=\"_ _0\"></span>d Sale GBP<span class=\"_ _10b\"> </span>912<span class=\"_ _72\"> </span>12.02<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _db\"> </span>150Forwar<span class=\"_ _0\"></span>d Sale JPY<span class=\"_ _51\"> </span>4,338,968<span class=\"_ _72\"> </span>0.075<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _116\"> </span>-1,052Forwar<span class=\"_ _0\"></span>d Sale USD<span class=\"_ _5a\"> </span>347,317<span class=\"_ _5d\"> </span>10.21<span class=\"_ _72\"> </span>5,870<span class=\"_ _2a4\"> </span>10.06<span class=\"_ _d2\"> </span>83,677T<span class=\"_ _c\"></span>otal<span class=\"_ _241\"> </span>69,838Carrying amount a<span class=\"_ _6\"></span>t 31 December 2022<span class=\"_ _2a5\"> </span>66,076F<span class=\"_ _6\"></span>orward curr<span class=\"_ _0\"></span>ency con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>acts at 31 December 20212022<span class=\"_ _50\"> </span>2023A<span class=\"_ _0\"></span>verage A<span class=\"_ _0\"></span>verage volume-volume-Forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts Currency weigh<span class=\"_ _6\"></span>ted Currency weigh<span class=\"_ _6\"></span>ted with changes in value thr<span class=\"_ _0\"></span>ough amount hedging amount hedging Carrying pro<span class=\"_ _6\"></span>fit and loss (NOK 1,000):(1,000)rate<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>(1,000) rate<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>amount Forwar<span class=\"_ _0\"></span>d Sale CAD<span class=\"_ _125\"> </span>4,600<span class=\"_ _73\"> </span>6.98<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _87\"> </span>-147Forwar<span class=\"_ _0\"></span>d Sale EUR<span class=\"_ _160\"> </span>13,780<span class=\"_ _2a4\"> </span>10.13<span class=\"_ _21\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _2a4\"> </span>1,226Forwar<span class=\"_ _0\"></span>d Sale JPY<span class=\"_ _2a3\"> </span>514,393<span class=\"_ _2a4\"> </span>0.080<span class=\"_ _21\"> </span>0<span class=\"_ _a0\"> </span>0<span class=\"_ _72\"> </span>1,879Forwar<span class=\"_ _0\"></span>d Sale SEK<span class=\"_ _41\"> </span>2,900<span class=\"_ _6d\"> </span>0.97<span class=\"_ _21\"> </span>0<span class=\"_ _a0\"> </span>0<span class=\"_ _2a0\"> </span>-4Forwar<span class=\"_ _0\"></span>d Sale USD<span class=\"_ _160\"> </span>45,031<span class=\"_ _73\"> </span>8.81<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _90\"> </span>-19,941T<span class=\"_ _c\"></span>otal<span class=\"_ _2a6\"> </span>-16,988Forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts with changes in value thr<span class=\"_ _0\"></span>ough OCI (NOK 1,000):Forwar<span class=\"_ _0\"></span>d Sale CAD<span class=\"_ _160\"> </span>38,400<span class=\"_ _73\"> </span>6.93<span class=\"_ _1e\"> </span>45,000<span class=\"_ _73\"> </span>6.97<span class=\"_ _192\"> </span>-21Forwar<span class=\"_ _0\"></span>d Sale EUR<span class=\"_ _160\"> </span>95,046<span class=\"_ _2a4\"> </span>10.24<span class=\"_ _72\"> </span>2,548<span class=\"_ _2a4\"> </span>10.41<span class=\"_ _d2\"> </span>14,571Forwar<span class=\"_ _0\"></span>d Sale JPY<span class=\"_ _51\"> </span>5,905,882<span class=\"_ _2a4\"> </span>0.080<span class=\"_ _14\"> </span>318,017<span class=\"_ _2a4\"> </span>0.080<span class=\"_ _d2\"> </span>15,905Forwar<span class=\"_ _0\"></span>d Sale USD<span class=\"_ _5a\"> </span>360,880<span class=\"_ _6d\"> </span>8.92<span class=\"_ _2a4\"> </span>7,349<span class=\"_ _73\"> </span>8.98<span class=\"_ _d2\"> </span>23,346T<span class=\"_ _c\"></span>otal<span class=\"_ _241\"> </span>53,801Carrying amount a<span class=\"_ _6\"></span>t 31 December 2021<span class=\"_ _2a5\"> </span>36,813Change in value Specification o<span class=\"_ _6\"></span>f cash flow As <span class=\"_ _36\"> </span>at                    of dr<span class=\"_ _0\"></span>awdowns on Change in fair hedging through OCI:<span class=\"_ _91\"> </span>As at 1 January31 Deccurrency acc<span class=\"_ _0\"></span>ountvalue thr<span class=\"_ _0\"></span>ough OCI2022<span class=\"_ _2d\"> </span>53,801<span class=\"_ _fd\"> </span>69,838<span class=\"_ _7d\"> </span>-688<span class=\"_ _33\"> </span>15,3492021<span class=\"_ _13f\"> </span>173,454<span class=\"_ _72\"> </span>53,801<span class=\"_ _7d\"> </span>-282<span class=\"_ _11e\"> </span>-119,935For f<span class=\"_ _6\"></span>orwar<span class=\"_ _6\"></span>d currency c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts which qualify for hedge acc<span class=\"_ _0\"></span>ounting, an inefficiency o<span class=\"_ _6\"></span>f  NOK -9,2 has been r<span class=\"_ _6\"></span>ecognised in 2022 (NOK -0.8 million in 2021). The e<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ect is classified as <span class=\"ws0\">a <span class=\"_ _1\"></span></span>financial e<span class=\"_ _6\"></span>xpense in pro<span class=\"_ _1\"></span>f<span class=\"ls0 ws0\">it and loss.</span>For forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts which qualify for hedge acc<span class=\"_ _6\"></span>ounting, an ine<span class=\"_ _0\"></span>fficiency of NOK -0.8 has been r<span class=\"_ _6\"></span>ecognised in 2021 (NOK -1.3 million in 2020). The e<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ect is classified as <span class=\"ws0\">a <span class=\"_ _1\"></span></span>financial e<span class=\"_ _6\"></span>xpense in pro<span class=\"_ _1\"></span>f<span class=\"ls0 ws0\">it and loss.</span>Inter<span class=\"_ _0\"></span>est and currency deriv<span class=\"_ _0\"></span>atives r<span class=\"_ _0\"></span>egarding deb<span class=\"_ _0\"></span>tInter<span class=\"_ _0\"></span>est and currency deriv<span class=\"_ _6\"></span>a<span class=\"_ _6\"></span>tives with changes in v<span class=\"_ _6\"></span>alue through OCINominal Carrying Nominal value Book value value hedge value of ne<span class=\"_ _0\"></span>t hedge instruments hedge object instruments inv<span class=\"_ _6\"></span>estment Hedging Carrying NOK 1,000(1000 NOK)(1000 NOK)(1000 EUR)(1000 EUR)efficiencyamount Cash flow hedge r<span class=\"_ _0\"></span>eserve3,442,6673,442,667<span class=\"_ _10e\"> </span>-100%<span class=\"_ _268\"> </span>217,578Net in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tment r<span class=\"_ _6\"></span>eserve<span class=\"_ _26\"> </span>-98,335<span class=\"_ _90\"> </span>119,458<span class=\"_ _68\"> </span>100%<span class=\"_ _b5\"> </span>-34,221Cos<span class=\"_ _6\"></span>t of hedging r<span class=\"_ _6\"></span>eserve<span class=\"_ _253\"> </span>58,487T<span class=\"_ _c\"></span>otal<span class=\"_ _2a6\"> </span>241,844Changes through pro<span class=\"_ _6\"></span>fit and lossAccrued v<span class=\"_ _6\"></span>alue of 5,958net in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>estCarrying amount a<span class=\"_ _6\"></span>t 31 December 2022<span class=\"_ _299\"> </span>247,802Specification o<span class=\"_ _0\"></span>f hedging effects in OCI in 2022:As <span class=\"_ _36\"> </span>at            As <span class=\"_ _36\"> </span>at                    Changes NOK 1,0001 January31 Decov<span class=\"_ _6\"></span>er OCIChanges in Cash flow hedge r<span class=\"_ _0\"></span>eserve<span class=\"_ _178\"> </span>0<span class=\"_ _b3\"> </span>217,578<span class=\"_ _12a\"> </span>217,578Changes in Net in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tment r<span class=\"_ _6\"></span>eserve<span class=\"_ _cf\"> </span>0<span class=\"_ _12a\"> </span>-34,221<span class=\"_ _b5\"> </span>-34,221Changes in Cos<span class=\"_ _6\"></span>t of hedging r<span class=\"_ _6\"></span>eserve<span class=\"_ _f2\"> </span>0<span class=\"_ _71\"> </span>58,487<span class=\"_ _101\"> </span>58,487T<span class=\"_ _c\"></span>otal<span class=\"_ _253\"> </span>0<span class=\"_ _12\"> </span>241,844<span class=\"_ _d6\"> </span>241,844Specification o<span class=\"_ _0\"></span>f hedging effects o<span class=\"_ _0\"></span>ver pro<span class=\"_ _6\"></span>fit and loss in 2022:Changes ov<span class=\"_ _6\"></span>er As <span class=\"_ _36\"> </span>at            As <span class=\"_ _36\"> </span>at                    pro<span class=\"_ _6\"></span>fit NOK 1,0001 January31 Decand lossChanges in net accrued in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est<span class=\"_ _2a7\"> </span>691<span class=\"_ _8f\"> </span>5,958<span class=\"_ _2a4\"> </span>5,267Amortization o<span class=\"_ _6\"></span>f swap cos<span class=\"_ _6\"></span>t r<span class=\"_ _6\"></span>eclassified from -1,279<span class=\"_ _291\"> </span>-3,124<span class=\"_ _8d\"> </span>-1,845hedging reserv<span class=\"_ _0\"></span>e to int<span class=\"_ _6\"></span>eres<span class=\"_ _6\"></span>t c<span class=\"_ _6\"></span>ostT<span class=\"_ _c\"></span>otal<span class=\"_ _17c\"> </span>3,422In 2021, an int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ate curr<span class=\"_ _0\"></span>ency swap agreement was en<span class=\"_ _0\"></span>tered in<span class=\"_ _0\"></span>to in which NOK 1,000 million of the group'<span class=\"_ _c\"></span><span class=\"ws1d\">s <span class=\"_ _37\"></span><span class=\"ws24\">bond loan (not<span class=\"_ _6\"></span>e 3.11) with floating in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>es was swapped to EUR 98,335 million </span></span>with fix<span class=\"_ _6\"></span>ed int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ates (the agr<span class=\"_ _0\"></span>eement is divided betw<span class=\"_ _6\"></span>een three banks). The agr<span class=\"_ _0\"></span>eement matur<span class=\"_ _0\"></span>es in January 2027. The change from floa<span class=\"_ _0\"></span>ting inter<span class=\"_ _0\"></span>est ra<span class=\"_ _6\"></span>tes t<span class=\"_ _0\"></span>o fixed in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est ra<span class=\"_ _0\"></span>tes in NOK in the agreemen<span class=\"_ _0\"></span>t is defined as cash flo<span class=\"_ _6\"></span>w hedging of in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est c<span class=\"_ _6\"></span>osts. In<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est ra<span class=\"_ _6\"></span>te c<span class=\"_ _0\"></span>onditions and maturity structur<span class=\"_ _0\"></span>e on the bond loan and swap ar<span class=\"_ _6\"></span>e identical and ther<span class=\"_ _6\"></span>e is ther<span class=\"_ _6\"></span>ef<span class=\"_ _6\"></span>ore an e<span class=\"_ _0\"></span>ffective financial c<span class=\"_ _0\"></span>onnection between the hedging instrumen<span class=\"_ _6\"></span>t and the hedged item. The c<span class=\"_ _0\"></span>onversion o<span class=\"_ _0\"></span>f loan amounts from NOK t<span class=\"_ _6\"></span>o EUR debt through the swap c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>act is defined as Ne<span class=\"_ _6\"></span>t Inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>t Hedging. This is <span class=\"ws0\">a <span class=\"_ _1\"></span></span>hedging of the currency value o<span class=\"_ _6\"></span>f inv<span class=\"_ _6\"></span>esting in Icelandic Salmon. The hedging o<span class=\"_ _6\"></span>f the e<span class=\"_ _6\"></span>xposure in EUR in Iceland will be e<span class=\"_ _0\"></span>ffective as long as the nominal value o<span class=\"_ _6\"></span>f the net in<span class=\"_ _0\"></span>vestmen<span class=\"_ _6\"></span>t is grea<span class=\"_ _6\"></span>t<span class=\"_ _6\"></span>er than the nominal value o<span class=\"_ _6\"></span>f the hedging instrumen<span class=\"_ _6\"></span>t. There has been no ine<span class=\"_ _0\"></span>fficiency in hedging conditions in the past y<span class=\"_ _6\"></span>ear<span class=\"_ _6\"></span>.In 2021 an int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ate swap was en<span class=\"_ _0\"></span>tered in<span class=\"_ _0\"></span>to in which NOK 192,7 million of the gr<span class=\"_ _6\"></span>oups bank loan (not<span class=\"_ _0\"></span>e 3.11) with floating in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>es was swapped to <span class=\"ws1f\">a <span class=\"_ _0\"></span><span class=\"ws26\">fix<span class=\"_ _6\"></span>ed ra<span class=\"_ _0\"></span>te. The agreemen<span class=\"_ _0\"></span>t matures in January 2032. </span></span>With eff<span class=\"_ _0\"></span>ect from 4 February 2022, <span class=\"ws0\">SalMar</span> A<span class=\"_ _6\"></span>SA en<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>ed into fix<span class=\"_ _0\"></span>ed ra<span class=\"_ _0\"></span>te int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est swap c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts with a <span class=\"ws7c\">t<span class=\"_ _0\"></span>otal principal of NOK 2,250 million. 750 million has <span class=\"ws0\">a <span class=\"_ _0\"></span><span class=\"ws7c\">duration o<span class=\"_ _6\"></span>f 7 years s<span class=\"_ _6\"></span>tarting 22 April 2022, 750 </span></span></span>million has <span class=\"ws0\">a </span>dura<span class=\"_ _6\"></span>tion of 7 y<span class=\"_ _0\"></span>ears starting 22 January 2025, and 750 million has <span class=\"ws0\">a </span>dura<span class=\"_ _6\"></span>tion of 10 y<span class=\"_ _6\"></span>ears starting 22 January 2024. The in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est swap con<span class=\"_ _0\"></span>tracts ar<span class=\"_ _6\"></span>e establish with the purpose t<span class=\"_ _6\"></span>o reduce the int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ate risk r<span class=\"_ _0\"></span>elated t<span class=\"_ _0\"></span>o long-term loan.Financial c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts Fish Pool2023A<span class=\"_ _0\"></span>verage volume-V<span class=\"_ _0\"></span>olume weigh<span class=\"_ _6\"></span>ted Mark<span class=\"_ _6\"></span>et(NOK 1,000)<span class=\"_ _13c\"> </span>T<span class=\"_ _0\"></span>ype(1,000)price per kgvalueFish Pool c<span class=\"_ _0\"></span>ontracts<span class=\"_ _23c\"> </span>Sale<span class=\"_ _22a\"> </span>1,430<span class=\"_ _19\"> </span>65.3<span class=\"_ _81\"> </span>6,082Carrying amount a<span class=\"_ _6\"></span>t 31 December 2022<span class=\"_ _183\"> </span>6,0822022A<span class=\"_ _0\"></span>verage volume-V<span class=\"_ _0\"></span>olume weigh<span class=\"_ _6\"></span>ted Mark<span class=\"_ _6\"></span>et (NOK 1,000)<span class=\"_ _d\"> </span>T<span class=\"_ _0\"></span>ype(1,000)price per kg valueFish Pool c<span class=\"_ _0\"></span>ontracts<span class=\"_ _100\"> </span>Sale<span class=\"_ _8c\"> </span>10,150<span class=\"_ _ab\"> </span>63.4<span class=\"_ _129\"> </span>0<span class=\"_ _129\"> </span>0<span class=\"_ _1e\"> </span>-23,398Carrying amount a<span class=\"_ _6\"></span>t 31 December 2021<span class=\"_ _29c\"> </span>-23,398In 2022, ther<span class=\"_ _6\"></span>e was a net r<span class=\"_ _6\"></span>ealised loss on Fish Pool c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts of NOK 307.0 million (NOK 13.3 million in 2021). The loss is included in oper<span class=\"_ _6\"></span>ating pr<span class=\"_ _6\"></span>ofit/loss. Unr<span class=\"_ _0\"></span>ealised changes in the value of Fish Pool c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts in 2022 amount<span class=\"_ _6\"></span>ed to a ne<span class=\"_ _6\"></span>t gain of NOK 91.3million o<span class=\"_ _0\"></span>f which NOK 69.7 is through fair value adjus<span class=\"_ _6\"></span>tment and NOK 21.5 is classified as o<span class=\"_ _6\"></span>ther financial inc<span class=\"_ _6\"></span>ome (net loss o<span class=\"_ _6\"></span>f NOK 15.6 million in 2021).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-135-7": {
   "value": "NOTE 3.8 <span class=\"_ _224\"> </span> <span class=\"_\"> </span><span class=\"fsa fc4 ls0\">F<span class=\"_ _6\"></span>inancial assets and f<span class=\"_ _1\"></span>inancial liabilities</span>Acc<span class=\"_ _0\"></span>ounting policiesA <span class=\"_ _1\"></span><span class=\"ws1c\">financial instrument is an<span class=\"_ _6\"></span>y c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>act that gives rise t<span class=\"_ _6\"></span>o <span class=\"ws3b\">a <span class=\"_ _1\"></span>financial </span></span>asset o<span class=\"_ _6\"></span>f one entity and <span class=\"ws0\">a <span class=\"_ _1\"></span></span>financial liability or equity instrument o<span class=\"_ _6\"></span>f another en<span class=\"_ _0\"></span>tity.Financial assetsThe Group'<span class=\"_ _c\"></span><span class=\"ws18\">s <span class=\"_ _37\"></span><span class=\"ws24\">financial assets is c<span class=\"_ _0\"></span>omprised of deriv<span class=\"_ _6\"></span>ativ<span class=\"_ _6\"></span>es, unlist<span class=\"_ _6\"></span>ed </span></span>equity inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>ts, other r<span class=\"_ _0\"></span>eceivables and cash &amp; cash equivalen<span class=\"_ _6\"></span>ts.The classification o<span class=\"_ _6\"></span>f financial assets a<span class=\"_ _0\"></span>t initial rec<span class=\"_ _6\"></span>ognition depends on the natur<span class=\"_ _0\"></span>e of the asset'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"ws26\">c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>actually det<span class=\"_ _0\"></span>ermined cash flows and </span></span>which business model the Group applies t<span class=\"_ _0\"></span>o the management of its financial assets. A<span class=\"_ _0\"></span>t initial rec<span class=\"_ _0\"></span>ognition, financial assets ar<span class=\"_ _6\"></span>e rec<span class=\"_ _0\"></span>ognised at fair v<span class=\"_ _6\"></span>alue. T<span class=\"_ _0\"></span>ransaction c<span class=\"_ _0\"></span>osts may be added if financial assets ar<span class=\"_ _0\"></span>e measur<span class=\"_ _6\"></span>ed at amortised c<span class=\"_ _6\"></span>ost.The Group classifies its financial asse<span class=\"_ _0\"></span>ts in three cat<span class=\"_ _0\"></span>egories:\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Financial assets measur<span class=\"_ _6\"></span>ed at amortised c<span class=\"_ _0\"></span>ost</span>\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Financial assets measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _0\"></span>alue with changes in </span>value thr<span class=\"_ _0\"></span>ough profit and loss\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Financial assets measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _0\"></span>alue in other </span>c<span class=\"_ _6\"></span>omprehensiv<span class=\"_ _6\"></span>e inc<span class=\"_ _6\"></span>ome (OCI)Financial assets measur<span class=\"_ _0\"></span>ed at amortised cos<span class=\"_ _0\"></span>tThe Group measur<span class=\"_ _0\"></span>es financial assets at amortised c<span class=\"_ _0\"></span>ost if the follo<span class=\"_ _6\"></span>wing c<span class=\"_ _6\"></span>onditions are me<span class=\"_ _6\"></span>t: the financial asset is being k<span class=\"_ _0\"></span>ept in <span class=\"ws27\">a <span class=\"_ _0\"></span><span class=\"ws22\">business model </span></span>whose purpose is to r<span class=\"_ _0\"></span>eceive con<span class=\"_ _0\"></span>tractually det<span class=\"_ _0\"></span>ermined cash flows and the c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>actual terms <span class=\"_ _6\"></span>and conditions f<span class=\"_ _6\"></span>or the financial asset giv<span class=\"_ _0\"></span>e rise to cash flo<span class=\"_ _6\"></span>ws solely c<span class=\"_ _6\"></span>omprising paymen<span class=\"_ _6\"></span>ts of in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est and principal on certain dat<span class=\"_ _0\"></span>es.The Group'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"ws26\">financial asse<span class=\"_ _0\"></span>ts at amortised cos<span class=\"_ _6\"></span>t c<span class=\"_ _6\"></span>omprise trade r<span class=\"_ _0\"></span>eceiv<span class=\"ws0\">-</span></span></span>ables, other r<span class=\"_ _0\"></span>eceivables, cash &amp; cash equivalen<span class=\"_ _6\"></span>ts. T<span class=\"_ _0\"></span>rade r<span class=\"_ _0\"></span>eceivables which do not ha<span class=\"_ _6\"></span>ve <span class=\"ws20\">a <span class=\"_ _1\"></span></span>substantial financing elemen<span class=\"_ _6\"></span>t are measur<span class=\"_ _0\"></span>ed at the tr<span class=\"_ _0\"></span>ansaction price in accor<span class=\"_ _0\"></span>dance with IFRS 15 Rev<span class=\"_ _6\"></span>enue from Con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>acts with Cust<span class=\"_ _6\"></span>omers. Financial instrumen<span class=\"_ _6\"></span>ts measured a<span class=\"_ _0\"></span>t fair value with changes in value through pr<span class=\"_ _0\"></span>ofit and lossThe Group mak<span class=\"_ _0\"></span>es use of forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontracts t<span class=\"_ _0\"></span>o hedge against fluctuations in e<span class=\"_ _0\"></span>xchange r<span class=\"_ _0\"></span>ates tha<span class=\"_ _6\"></span>t arise during its oper<span class=\"_ _6\"></span>ational activ<span class=\"ws0\">-</span>ities. The c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts ar<span class=\"_ _6\"></span>e initially rec<span class=\"_ _0\"></span>ognised at fair value. Changes in fair r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to c<span class=\"_ _0\"></span>ontracts which does no<span class=\"_ _0\"></span>t qualify for hedge acc<span class=\"_ _6\"></span>ounting ar<span class=\"_ _6\"></span>e rec<span class=\"_ _0\"></span>ognised in profit and loss.The Group en<span class=\"_ _0\"></span>ters int<span class=\"_ _6\"></span>o c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts on Fish Pool t<span class=\"_ _0\"></span>o manage the salmon price risk. Fish Pool c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts are<span class=\"_ _6\"></span> also used to hedge mar<span class=\"_ _0\"></span>gins in certain<span class=\"_ _1\"></span> cases r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o salmon pur<span class=\"_ _6\"></span>chase agreemen<span class=\"_ _6\"></span>ts. The deriva<span class=\"_ _0\"></span>tives are r<span class=\"_ _6\"></span>ecognised a<span class=\"_ _6\"></span>t fair value a<span class=\"_ _0\"></span>t the date o<span class=\"_ _6\"></span>f acquisition. Any subsequen<span class=\"_ _6\"></span>t changes in value ar<span class=\"_ _0\"></span>e classified on the line for fair value adjus<span class=\"_ _6\"></span>tments in pro<span class=\"_ _0\"></span>fit and loss.This cat<span class=\"_ _0\"></span>egory also includes the Group'<span class=\"_ _0\"></span><span class=\"ws3b\">s <span class=\"_ _37\"></span><span class=\"ws24\">unlist<span class=\"_ _0\"></span>ed equity instrument </span></span>and other r<span class=\"_ _0\"></span>eceivables. These instrumen<span class=\"_ _6\"></span>ts are r<span class=\"_ _0\"></span>ecognised a<span class=\"_ _6\"></span>t fair value on the dat<span class=\"_ _0\"></span>e the contr<span class=\"_ _0\"></span>act is enter<span class=\"_ _0\"></span>ed into and ar<span class=\"_ _0\"></span>e also subsequently measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _6\"></span>alue.Financial instrumen<span class=\"_ _6\"></span>ts measured a<span class=\"_ _0\"></span>t fair value in other c<span class=\"_ _6\"></span>omprehensiv<span class=\"_ _6\"></span>e inc<span class=\"_ _6\"></span>ome (OCI)The Group uses deriv<span class=\"_ _0\"></span>atives t<span class=\"_ _6\"></span>o hedge against fluctua<span class=\"_ _6\"></span>tions in for<span class=\"_ _6\"></span>eign e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change ra<span class=\"_ _0\"></span>tes that arise during its oper<span class=\"_ _0\"></span>ational activities. When for<span class=\"ws0\">-</span>war<span class=\"_ _6\"></span>d curr<span class=\"_ _6\"></span>ency con<span class=\"_ _0\"></span>tracts meet the r<span class=\"_ _0\"></span>equirements f<span class=\"_ _0\"></span>or hedge accounting, changes in fair value ar<span class=\"_ _0\"></span>e rec<span class=\"_ _6\"></span>ognised in OCI.The Group has en<span class=\"_ _0\"></span>tered in<span class=\"_ _0\"></span>to <span class=\"ws3d\">a <span class=\"_ _0\"></span><span class=\"ws22\">cross-curr<span class=\"_ _6\"></span>ency int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est swap and <span class=\"ws3d\">a <span class=\"_ _0\"></span>int<span class=\"_ _6\"></span>er<span class=\"ls0 ws0\">-</span></span></span></span>est r<span class=\"_ _0\"></span>ate swap t<span class=\"_ _6\"></span>o hedge risk exposed t<span class=\"_ _0\"></span>o inter<span class=\"_ _0\"></span>est-bearing debt and the oper<span class=\"_ _6\"></span>ations on Iceland. Changes in fair v<span class=\"_ _6\"></span>alue of those deriv<span class=\"_ _6\"></span>ativ<span class=\"_ _6\"></span>es are r<span class=\"_ _6\"></span>ecognised in OCI. Der<span class=\"_ _6\"></span>ecognition o<span class=\"_ _6\"></span>f financial assets A <span class=\"_ _0\"></span><span class=\"ws22\">financial asset or<span class=\"_ _6\"></span>, if rele<span class=\"_ _0\"></span>vant, <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws22\">portion of <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws22\">financial asset or portion </span></span></span></span></span>of <span class=\"ls0 ws0\">a group of iden<span class=\"_ _0\"></span>tical financial assets, is derec<span class=\"_ _0\"></span>ognised if:</span>\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">the con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>actual entitlemen<span class=\"_ _6\"></span>t to r<span class=\"_ _0\"></span>eceive cash flows fr<span class=\"_ _6\"></span>om the </span>financial asset e<span class=\"_ _0\"></span>xpires, or\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">the Group has tr<span class=\"_ _0\"></span>ansferr<span class=\"_ _0\"></span>ed the con<span class=\"_ _6\"></span>tractual en<span class=\"_ _0\"></span>titlement </span>to r<span class=\"_ _0\"></span>eceive cash flows fr<span class=\"_ _6\"></span>om the financial asset or r<span class=\"_ _0\"></span>etains the right t<span class=\"_ _6\"></span>o r<span class=\"_ _6\"></span>eceive the cash flo<span class=\"_ _6\"></span>ws from a financial asset but a<span class=\"_ _6\"></span>t the same time pledges to tr<span class=\"_ _0\"></span>ansfer these t<span class=\"_ _0\"></span>o a c<span class=\"_ _6\"></span>ount<span class=\"_ _6\"></span>erparty, and either:a. <span class=\"_ _48\"> </span><span class=\"ff3 fc4\">the Group has tr<span class=\"_ _0\"></span>ansferr<span class=\"_ _0\"></span>ed the bulk of the risk and </span>benefits associa<span class=\"_ _6\"></span>ted with the asse<span class=\"_ _0\"></span>t, ora. <span class=\"_ _48\"> </span><span class=\"ff3 fc4\">the Group has neither tr<span class=\"_ _0\"></span>ansferr<span class=\"_ _0\"></span>ed nor re<span class=\"_ _6\"></span>tained the bulk </span>of the risk and bene<span class=\"_ _6\"></span>fits associat<span class=\"_ _0\"></span>ed with the asset but has tr<span class=\"_ _6\"></span>ansf<span class=\"_ _6\"></span>err<span class=\"_ _6\"></span>ed con<span class=\"_ _0\"></span>trol ov<span class=\"_ _6\"></span>er the asset.Pro<span class=\"_ _0\"></span>visions for losses on financial assetsThe Group has made <span class=\"ws25\">a <span class=\"_ _0\"></span><span class=\"ws22\">pro<span class=\"_ _0\"></span>vision for expect<span class=\"_ _0\"></span>ed losses on all debt instru<span class=\"ls0 ws0\">-</span></span></span>ments tha<span class=\"_ _6\"></span>t ar<span class=\"_ _6\"></span>e not classified a<span class=\"_ _6\"></span>t fair value thr<span class=\"_ _0\"></span>ough profit and loss. The Group r<span class=\"_ _0\"></span>ecognises e<span class=\"_ _6\"></span>xpect<span class=\"_ _6\"></span>ed credit losses on the basis o<span class=\"_ _6\"></span>f <span class=\"ws3b\">a <span class=\"_ _1\"></span>specific </span>assessment o<span class=\"_ _6\"></span>f each individual cust<span class=\"_ _6\"></span>omer<span class=\"_ _6\"></span>. The Group r<span class=\"_ _0\"></span>ecognises its loss pro<span class=\"_ _0\"></span>vision on the basis of for cr<span class=\"_ _0\"></span>edit losses expected o<span class=\"_ _0\"></span>ver the remaining lif<span class=\"_ _6\"></span>e of the e<span class=\"_ _6\"></span>xposur<span class=\"_ _6\"></span>e, and not based on a 12-mon<span class=\"_ _6\"></span>th e<span class=\"_ _6\"></span>xpected loss.Financial liabilitiesFinancial liabilities ar<span class=\"_ _6\"></span>e, aft<span class=\"_ _6\"></span>er initial rec<span class=\"_ _0\"></span>ognition, classified as loans and liabilities, or deriva<span class=\"_ _0\"></span>tives designat<span class=\"_ _6\"></span>ed as hedging instrumen<span class=\"_ _6\"></span>ts in an eff<span class=\"_ _0\"></span>ective hedging arr<span class=\"_ _6\"></span>angement. Deriv<span class=\"_ _6\"></span>ativ<span class=\"_ _0\"></span>es are initially r<span class=\"_ _6\"></span>ec<span class=\"_ _6\"></span>ognised at fair value. L<span class=\"_ _0\"></span>oans and liabilities are r<span class=\"_ _6\"></span>ec<span class=\"_ _6\"></span>ognised at fair v<span class=\"_ _6\"></span>alue adjust<span class=\"_ _6\"></span>ed for dir<span class=\"_ _0\"></span>ectly attributable transaction c<span class=\"_ _0\"></span>osts. Deriva<span class=\"_ _6\"></span>tives ar<span class=\"_ _0\"></span>e financial liabilities when theff<span class=\"_ _0\"></span>ective int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est me<span class=\"_ _6\"></span>thod fair value is nega<span class=\"_ _6\"></span>tive and ar<span class=\"_ _6\"></span>e trea<span class=\"_ _6\"></span>ted f<span class=\"_ _0\"></span>or accounting purposes in the same wa<span class=\"_ _0\"></span>y as derivativ<span class=\"_ _6\"></span>es that ar<span class=\"_ _0\"></span>e assets.L<span class=\"_ _6\"></span>oans and liabilitiesA<span class=\"_ _0\"></span>fter initial r<span class=\"_ _6\"></span>ecognition, in<span class=\"_ _0\"></span>ter<span class=\"_ _6\"></span>est-bearing loans will be measur<span class=\"_ _0\"></span>ed at amortised c<span class=\"_ _6\"></span>ost. Gains and losses ar<span class=\"_ _6\"></span>e r<span class=\"_ _6\"></span>ecognised in pr<span class=\"_ _0\"></span>ofit and loss when the liability is der<span class=\"_ _6\"></span>ecogniseFinancial instrumen<span class=\"_ _6\"></span>ts by category Financial instrumen<span class=\"_ _6\"></span>ts at 31 December 2022A<span class=\"_ _6\"></span>t fair value A<span class=\"_ _6\"></span>t amortised through A<span class=\"_ _6\"></span>t fair value <span class=\"_ _1b8\"></span> NOK 1,000co<span class=\"_ _1\"></span>stpro<span class=\"_ _6\"></span>fit &amp; lossin OCI<span class=\"_ _206\"> </span>T<span class=\"_ _c\"></span>otalAssetsDeriva<span class=\"_ _6\"></span>tivesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _17a\"> </span>0<span class=\"_ _63\"> </span>-3,028<span class=\"_ _76\"> </span>69,105<span class=\"_ _30\"> </span>66,076Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est and curr<span class=\"_ _6\"></span>ency ra<span class=\"_ _0\"></span>te swaps<span class=\"_ _267\"> </span>0<span class=\"_ _e6\"> </span>0<span class=\"_ _8e\"> </span>247,802<span class=\"_ _8e\"> </span>247,802Financial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _2b\"> </span>0<span class=\"_ _30\"> </span>33,006<span class=\"_ _1ce\"> </span>0<span class=\"_ _30\"> </span>33,006Equity instrumen<span class=\"_ _6\"></span>tsUnlist<span class=\"_ _6\"></span>ed equity instrumen<span class=\"_ _6\"></span>ts<span class=\"_ _1f1\"> </span>0<span class=\"_ _76\"> </span>42,434<span class=\"_ _e6\"> </span>0<span class=\"_ _30\"> </span>42,434Debt ins<span class=\"_ _6\"></span>trumentsOther non-curren<span class=\"_ _0\"></span>t receivables<span class=\"_ _1bf\"> </span>81,074<span class=\"_ _1ce\"> </span>0<span class=\"_ _e6\"> </span>0<span class=\"_ _76\"> </span>81,074T<span class=\"_ _0\"></span>rade r<span class=\"_ _6\"></span>eceivables<span class=\"_ _a9\"> </span>1,414,135<span class=\"_ _1ce\"> </span>0<span class=\"_ _e6\"> </span>0<span class=\"_ _87\"> </span>1,414,135Other curren<span class=\"_ _0\"></span>t receivables<span class=\"_ _12b\"> </span>544,728<span class=\"_ _30\"> </span>10,561<span class=\"_ _1ce\"> </span>0<span class=\"_ _8e\"> </span>555,289Cash and cash equivalen<span class=\"_ _6\"></span>ts<span class=\"_ _15\"> </span>2,712,707<span class=\"_ _e6\"> </span>0<span class=\"_ _1ce\"> </span>0<span class=\"_ _87\"> </span>2,712,707T<span class=\"_ _c\"></span>otal financial asse<span class=\"_ _6\"></span>ts<span class=\"_ _29e\"> </span>4,752,644<span class=\"_ _67\"> </span>82,973<span class=\"_ _192\"> </span>316,907<span class=\"_ _fe\"> </span>5,152,524LiabilitiesInter<span class=\"_ _6\"></span>est-bearing deb<span class=\"_ _0\"></span>tDebts t<span class=\"_ _6\"></span>o credit ins<span class=\"_ _6\"></span>titutions<span class=\"_ _9\"> </span>18,324,946<span class=\"_ _e6\"> </span>0<span class=\"_ _1ce\"> </span>0<span class=\"_ _8f\"> </span>18,324,946Green bond<span class=\"_ _29f\"> </span>3,467,147<span class=\"_ _e6\"> </span>0<span class=\"_ _1ce\"> </span>0<span class=\"_ _87\"> </span>3,467,147Deriva<span class=\"_ _6\"></span>tivesFinancial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _2b\"> </span>0<span class=\"_ _30\"> </span>26,924<span class=\"_ _1ce\"> </span>0<span class=\"_ _30\"> </span>26,924Other financial liabilitiesT<span class=\"_ _0\"></span>rade payables<span class=\"_ _102\"> </span>3,337,649<span class=\"_ _1ce\"> </span>0<span class=\"_ _e6\"> </span>0<span class=\"_ _87\"> </span>3,337,649T<span class=\"_ _c\"></span>otal financial liabilities<span class=\"_ _15b\"> </span>25,129,742<span class=\"_ _2a0\"> </span>26,924<span class=\"_ _e6\"> </span>0<span class=\"_ _5c\"> </span>25,156,666Financial instrumen<span class=\"_ _6\"></span>ts at 31 December 2021A<span class=\"_ _6\"></span>t fair value A<span class=\"_ _6\"></span>t amortised through A<span class=\"_ _6\"></span>t fair value <span class=\"_ _1b8\"></span> NOK 1,000co<span class=\"_ _1\"></span>stpro<span class=\"_ _6\"></span>fit &amp; lossin OCI<span class=\"_ _af\"> </span>T<span class=\"_ _c\"></span>otalAssetsDeriva<span class=\"_ _6\"></span>tivesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _dc\"> </span>0<span class=\"_ _61\"> </span>-13,702<span class=\"_ _ab\"> </span>51,093<span class=\"_ _62\"> </span>37,390Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est and curr<span class=\"_ _6\"></span>ency ra<span class=\"_ _0\"></span>te swaps<span class=\"_ _50\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _ab\"> </span>25,036<span class=\"_ _62\"> </span>25,036Equity instrumen<span class=\"_ _6\"></span>tsUnlist<span class=\"_ _6\"></span>ed equity instrumen<span class=\"_ _6\"></span>ts<span class=\"_ _52\"> </span>0<span class=\"_ _8a\"> </span>7,512<span class=\"_ _99\"> </span>0<span class=\"_ _b6\"> </span>7,512Debt ins<span class=\"_ _6\"></span>trumentsOther non-curren<span class=\"_ _0\"></span>t receivables<span class=\"_ _1a\"> </span>109,898<span class=\"_ _7c\"> </span>0<span class=\"_ _99\"> </span>0<span class=\"_ _22a\"> </span>109,898T<span class=\"_ _0\"></span>rade r<span class=\"_ _6\"></span>eceivables<span class=\"_ _201\"> </span>934,934<span class=\"_ _99\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _22a\"> </span>934,934Other curren<span class=\"_ _0\"></span>t receivables<span class=\"_ _d7\"> </span>358,419<span class=\"_ _62\"> </span>23,146<span class=\"_ _99\"> </span>0<span class=\"_ _22a\"> </span>381,566Cash and cash equivalen<span class=\"_ _6\"></span>ts<span class=\"_ _1bf\"> </span>901,644<span class=\"_ _7c\"> </span>0<span class=\"_ _99\"> </span>0<span class=\"_ _22a\"> </span>901,644T<span class=\"_ _c\"></span>otal financial asse<span class=\"_ _6\"></span>ts<span class=\"_ _50\"> </span>2,304,894<span class=\"_ _91\"> </span>16,956<span class=\"_ _83\"> </span>76,129<span class=\"_ _8f\"> </span>2,397,979LiabilitiesInter<span class=\"_ _6\"></span>est-bearing deb<span class=\"_ _0\"></span>tDebts t<span class=\"_ _6\"></span>o credit ins<span class=\"_ _6\"></span>titutions<span class=\"_ _1e2\"> </span>2,018,733<span class=\"_ _99\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _69\"> </span>2,018,733Green bond<span class=\"_ _137\"> </span>3,459,102<span class=\"_ _7c\"> </span>0<span class=\"_ _99\"> </span>0<span class=\"_ _69\"> </span>3,459,102Deriva<span class=\"_ _6\"></span>tivesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _dc\"> </span>0<span class=\"_ _8a\"> </span>3,285<span class=\"_ _23c\"> </span>-2,709<span class=\"_ _19\"> </span>577Financial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _e\"> </span>0<span class=\"_ _ab\"> </span>23,398<span class=\"_ _99\"> </span>0<span class=\"_ _62\"> </span>23,398Other financial liabilitiesT<span class=\"_ _0\"></span>rade payables<span class=\"_ _a7\"> </span>2,317,308<span class=\"_ _7c\"> </span>0<span class=\"_ _99\"> </span>0<span class=\"_ _69\"> </span>2,317,308T<span class=\"_ _c\"></span>otal financial liabilities<span class=\"_ _7d\"> </span>7,795,142<span class=\"_ _27\"> </span>26,683<span class=\"_ _67\"> </span>-2,709<span class=\"_ _aa\"> </span>7,819,117Financial instrumen<span class=\"_ _6\"></span>ts \u2013 assessment o<span class=\"_ _0\"></span>f fair valueThe table below sho<span class=\"_ _6\"></span>ws financial instrumen<span class=\"_ _6\"></span>ts at fair v<span class=\"_ _0\"></span>alue accor<span class=\"_ _6\"></span>ding to v<span class=\"_ _0\"></span>aluation method. The v<span class=\"_ _6\"></span>arious lev<span class=\"_ _6\"></span>els ar<span class=\"_ _6\"></span>e defined as f<span class=\"_ _6\"></span>ollows:\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Le<span class=\"_ _6\"></span>vel 1 - Price lis<span class=\"_ _6\"></span>ted in an activ<span class=\"_ _0\"></span>e market f<span class=\"_ _0\"></span>or identical assets or liabilities</span>\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Le<span class=\"_ _6\"></span>vel 2 - V<span class=\"_ _0\"></span>aluation based on o<span class=\"_ _0\"></span>ther observable inputs either directly (price) or indir<span class=\"_ _0\"></span>ectly </span>(deduced from prices) than lis<span class=\"_ _6\"></span>ted price (used in le<span class=\"_ _0\"></span>vel 1) for the asse<span class=\"_ _6\"></span>t or liability\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Le<span class=\"_ _6\"></span>vel 3 - V<span class=\"_ _0\"></span>aluation based on inputs no<span class=\"_ _0\"></span>t derived from observ<span class=\"_ _6\"></span>able mark<span class=\"_ _6\"></span>ets (non-observ<span class=\"_ _6\"></span>able </span>assumptions) The follo<span class=\"_ _6\"></span>wing table pr<span class=\"_ _6\"></span>esents the Gr<span class=\"_ _6\"></span>oup'<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws1b\">assets and liabilities measur<span class=\"_ _0\"></span>ed at fair value. See No<span class=\"_ _6\"></span>te 3.9 f<span class=\"_ _0\"></span>or </span></span>details o<span class=\"_ _6\"></span>f deriva<span class=\"_ _6\"></span>tives measur<span class=\"_ _0\"></span>ed at fair value under L<span class=\"_ _0\"></span>evel 2. See also No<span class=\"_ _0\"></span>te 3.6 for de<span class=\"_ _6\"></span>tails of biological assets measur<span class=\"_ _0\"></span>ed at fair value under L<span class=\"_ _0\"></span>evel 3.31 December 2022 (NOK 1,000)<span class=\"_ _2a1\"> </span><span class=\"ls5 ws5\">Level<span class=\"_ _1\"></span> 1<span class=\"_ _65\"> </span>Level 2<span class=\"_ _65\"> </span>Leve<span class=\"_ _1\"></span>l 3<span class=\"_ _73\"> </span></span>T<span class=\"_ _0\"></span>o<span class=\"_ _6\"></span>talAssetsDeriva<span class=\"_ _6\"></span>tivesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _190\"> </span>0<span class=\"_ _116\"> </span>66,076<span class=\"_ _11e\"> </span>0<span class=\"_ _5c\"> </span><span class=\"ff4\">66,076</span>Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est and curr<span class=\"_ _6\"></span>ency deriva<span class=\"_ _6\"></span>tives<span class=\"_ _3a\"> </span>0<span class=\"_ _90\"> </span>247,802<span class=\"_ _11e\"> </span>0<span class=\"_ _268\"> </span><span class=\"ff4\">247,802</span>Financial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _1ab\"> </span>0<span class=\"_ _8d\"> </span>33,006<span class=\"_ _ad\"> </span>0<span class=\"_ _8d\"> </span>33,006Equity instrumen<span class=\"_ _6\"></span>tsOther shares and securities<span class=\"_ _266\"> </span>0<span class=\"_ _ad\"> </span>0<span class=\"_ _8d\"> </span>42,434<span class=\"_ _5c\"> </span><span class=\"ff4\">42,434</span>Debt ins<span class=\"_ _6\"></span>trumentsOther receiv<span class=\"_ _0\"></span>ables<span class=\"_ _179\"> </span>0<span class=\"_ _ad\"> </span>0<span class=\"_ _8d\"> </span>10,561<span class=\"_ _101\"> </span><span class=\"ff4\">10,561</span>T<span class=\"_ _c\"></span>otal asse<span class=\"_ _6\"></span>ts<span class=\"_ _2a2\"> </span>0<span class=\"_ _12a\"> </span>346,884<span class=\"_ _5c\"> </span>52,995<span class=\"_ _268\"> </span>399,879LiabilitiesDeriva<span class=\"_ _6\"></span>tivesFinancial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _1ab\"> </span>0<span class=\"_ _8d\"> </span>26,924<span class=\"_ _ad\"> </span>0<span class=\"_ _8d\"> </span>26,924T<span class=\"_ _c\"></span>otal liabilities<span class=\"_ _d1\"> </span>0<span class=\"_ _5c\"> </span>26,924<span class=\"_ _112\"> </span>0<span class=\"_ _5c\"> </span>26,92431 December 2021 (NOK 1,000)<span class=\"_ _1ef\"> </span><span class=\"ls5 ws5\">Leve<span class=\"_ _1\"></span>l 1<span class=\"_ _65\"> </span>Level<span class=\"_ _1\"></span> 2<span class=\"_ _65\"> </span>Level 3<span class=\"_ _73\"> </span></span>T<span class=\"_ _0\"></span>otalAssetsDeriva<span class=\"_ _6\"></span>tivesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _266\"> </span>0<span class=\"_ _8d\"> </span>37,390<span class=\"_ _ad\"> </span>0<span class=\"_ _5c\"> </span><span class=\"ff4\">37,390</span>Financial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _1ab\"> </span>0<span class=\"_ _116\"> </span>25,036<span class=\"_ _11e\"> </span>0<span class=\"_ _5c\"> </span><span class=\"ff4\">25,036</span>Equity instrumen<span class=\"_ _6\"></span>tsOther shares and securities<span class=\"_ _107\"> </span>0<span class=\"_ _11e\"> </span>0<span class=\"_ _205\"> </span>7,512<span class=\"_ _69\"> </span><span class=\"ff4\">7,512</span>Debt ins<span class=\"_ _6\"></span>trumentsOther receiv<span class=\"_ _0\"></span>ables<span class=\"_ _179\"> </span>0<span class=\"_ _112\"> </span>0<span class=\"_ _8d\"> </span>23,146<span class=\"_ _5c\"> </span><span class=\"ff4\">23,146</span>T<span class=\"_ _c\"></span>otal asse<span class=\"_ _6\"></span>ts<span class=\"_ _2a2\"> </span>0<span class=\"_ _101\"> </span>62,426<span class=\"_ _5c\"> </span>30,658<span class=\"_ _101\"> </span>93,085LiabilitiesDeriva<span class=\"_ _6\"></span>tivesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _266\"> </span>0<span class=\"_ _18\"> </span>577<span class=\"_ _11e\"> </span>0<span class=\"_ _18\"> </span>577Financial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _1ab\"> </span>0<span class=\"_ _116\"> </span>23,398<span class=\"_ _11e\"> </span>0<span class=\"_ _8d\"> </span>23,398T<span class=\"_ _c\"></span>otal liabilities<span class=\"_ _254\"> </span>0<span class=\"_ _5c\"> </span>23,974<span class=\"_ _112\"> </span>0<span class=\"_ _5c\"> </span>23,974A<span class=\"_ _0\"></span>fter initial r<span class=\"_ _6\"></span>ecognition, in<span class=\"_ _0\"></span>teres<span class=\"_ _6\"></span>t-bearing loans and borro<span class=\"_ _0\"></span>wings are subsequently measur<span class=\"_ _0\"></span>ed at amor<span class=\"ws0\">-</span>tised c<span class=\"_ _6\"></span>ost using the eff<span class=\"_ _0\"></span>ective int<span class=\"_ _0\"></span>erest me<span class=\"_ _0\"></span>thod. Gains and losses are r<span class=\"_ _6\"></span>ecognised in pr<span class=\"_ _0\"></span>ofit or loss when the liabilities ar<span class=\"_ _6\"></span>e derec<span class=\"_ _0\"></span>ognised as well as through the e<span class=\"_ _6\"></span>ffectiv<span class=\"_ _0\"></span>e inter<span class=\"_ _0\"></span>est method amortisa<span class=\"_ _6\"></span>tion process. Amortised c<span class=\"_ _6\"></span>ost is calculat<span class=\"_ _0\"></span>ed by taking into acc<span class=\"_ _0\"></span>ount any disc<span class=\"_ _0\"></span>ount or premium on acquisition and f<span class=\"_ _0\"></span>ees or c<span class=\"_ _6\"></span>osts that ar<span class=\"_ _0\"></span>e an int<span class=\"_ _6\"></span>egral part o<span class=\"_ _6\"></span>f the eff<span class=\"_ _0\"></span>ective int<span class=\"_ _0\"></span>erest me<span class=\"_ _6\"></span>thod. The eff<span class=\"_ _0\"></span>ective int<span class=\"_ _0\"></span>erest me<span class=\"_ _6\"></span>thod amorti<span class=\"ws0\">-</span>sation is included as finance c<span class=\"_ _0\"></span>osts in the sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t of pr<span class=\"_ _0\"></span>ofit or loss. See Not<span class=\"_ _6\"></span>e 3.11 for further de<span class=\"_ _6\"></span>tails.NOTE 3.<span class=\"_ _c\"></span>9 <span class=\"_ _1d\"> </span> <span class=\"_ _59\"> </span><span class=\"fsa fc4 ls0\">Hedging activities and deriv<span class=\"_ _6\"></span>ativ<span class=\"_ _0\"></span>es</span>Acc<span class=\"_ _0\"></span>ounting policiesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>actsThe Group en<span class=\"_ _0\"></span>ters int<span class=\"_ _6\"></span>o forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontracts t<span class=\"_ _0\"></span>o reduce the for<span class=\"ws0\">-</span>eign e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change risk rela<span class=\"_ _6\"></span>ting to futur<span class=\"_ _0\"></span>e sales re<span class=\"_ _6\"></span>venues deriving fr<span class=\"_ _6\"></span>om cust<span class=\"_ _6\"></span>omer con<span class=\"_ _0\"></span>tracts denominat<span class=\"_ _0\"></span>ed in foreign <span class=\"_ _6\"></span>currencies f<span class=\"_ _6\"></span>or the physical delivery o<span class=\"_ _6\"></span>f salmon. The Group'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span><span class=\"ws1e\">forwar<span class=\"_ _6\"></span>d currency c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts fall due </span></span>for pa<span class=\"_ _6\"></span>yment be<span class=\"_ _6\"></span>tween January 2023 and January 2024, and hedge all tr<span class=\"_ _6\"></span>ade receiv<span class=\"_ _6\"></span>ables and cash flows fr<span class=\"_ _0\"></span>om sales contr<span class=\"_ _0\"></span>acts in for<span class=\"_ _6\"></span>eign curr<span class=\"_ _6\"></span>encies during this period. Forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts are r<span class=\"_ _6\"></span>ec<span class=\"_ _6\"></span>ognised at fair v<span class=\"_ _6\"></span>alue in the balance sheet. The fair v<span class=\"_ _6\"></span>alue of f<span class=\"_ _6\"></span>orwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts are valued using valua<span class=\"_ _6\"></span>tion techniques, which emplo<span class=\"_ _0\"></span>y the use of marke<span class=\"_ _6\"></span>t observable inputs such as forwar<span class=\"_ _0\"></span>d pricing and swap models using presen<span class=\"_ _6\"></span>t value calculations. The models inc<span class=\"_ _0\"></span>orporat<span class=\"_ _0\"></span>e various inputs including the cr<span class=\"_ _6\"></span>edit quality of c<span class=\"_ _6\"></span>ount<span class=\"_ _0\"></span>erparties, foreign e<span class=\"_ _0\"></span>xchange spo<span class=\"_ _0\"></span>t and forwar<span class=\"_ _6\"></span>d r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>es, yield curves o<span class=\"_ _6\"></span>f the r<span class=\"_ _6\"></span>espective curr<span class=\"_ _0\"></span>encies, currency basis spr<span class=\"_ _6\"></span>eads betw<span class=\"_ _6\"></span>een the respectiv<span class=\"_ _6\"></span>e curr<span class=\"_ _6\"></span>encies. Rec<span class=\"_ _0\"></span>ognition of gains and losses r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o the forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts depends on whether they qualify for hedge acc<span class=\"_ _0\"></span>ounting. For forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts that qualify f<span class=\"_ _6\"></span>or hedge accoun<span class=\"_ _0\"></span>ting, the fair value o<span class=\"_ _6\"></span>f the eff<span class=\"_ _0\"></span>ective portion is r<span class=\"_ _6\"></span>ecognised in o<span class=\"_ _0\"></span>ther compr<span class=\"_ _6\"></span>e<span class=\"ws0\">-</span>hensive inc<span class=\"_ _0\"></span>ome. When time differ<span class=\"_ _6\"></span>ences arise between r<span class=\"_ _0\"></span>eceipts fr<span class=\"_ _6\"></span>om sales c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts and the settlemen<span class=\"_ _0\"></span>t of forwar<span class=\"_ _0\"></span>d hedges, the currency acc<span class=\"_ _6\"></span>ount r<span class=\"_ _6\"></span>eplaces the forwar<span class=\"_ _0\"></span>d hedges as the hedging instrument. Dr<span class=\"_ _6\"></span>awdowns on the curr<span class=\"_ _6\"></span>ency acc<span class=\"_ _6\"></span>ount, when this is deemed t<span class=\"_ _6\"></span>o be the hedging instrumen<span class=\"_ _6\"></span>t, are r<span class=\"_ _0\"></span>ecognised a<span class=\"_ _6\"></span>t the ex<span class=\"_ _0\"></span>change ra<span class=\"_ _0\"></span>te in eff<span class=\"_ _0\"></span>ect on the r<span class=\"_ _6\"></span>eporting dat<span class=\"_ _6\"></span>e and the re<span class=\"_ _0\"></span>valuation e<span class=\"_ _6\"></span>ffect is r<span class=\"_ _0\"></span>ecognised in OCI. Gains and losses r<span class=\"_ _6\"></span>ecognised in OCI and accumula<span class=\"_ _0\"></span>ted equity are r<span class=\"_ _6\"></span>ecycled t<span class=\"_ _6\"></span>o pro<span class=\"_ _6\"></span>fit and loss in the same period as the hedged expect<span class=\"_ _0\"></span>ed futur<span class=\"_ _6\"></span>e cash flows a<span class=\"_ _6\"></span>ffect pr<span class=\"_ _0\"></span>ofit and loss. Inefficiency in hedging fact<span class=\"_ _6\"></span>ors arises when the hedged volume de<span class=\"_ _6\"></span>viat<span class=\"_ _0\"></span>es from the deliver<span class=\"_ _0\"></span>ed volume. The inefficiency is r<span class=\"_ _0\"></span>ecognised as a financial it<span class=\"_ _6\"></span>em in pro<span class=\"_ _6\"></span>fit and loss. The Group c<span class=\"_ _0\"></span>omplies with the criteria set out in IFRS 9 when assessing whether <span class=\"_ _1\"></span>a <span class=\"_ _37\"></span><span class=\"ws1c\">forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontract mee<span class=\"_ _6\"></span>ts the r<span class=\"_ _6\"></span>equiremen<span class=\"_ _0\"></span>ts for </span>hedge acc<span class=\"_ _6\"></span>ounting. This means tha<span class=\"_ _6\"></span>t satis<span class=\"_ _6\"></span>factory documen<span class=\"_ _6\"></span>tation o<span class=\"_ _6\"></span>f the matt<span class=\"_ _0\"></span>er to be hedged must e<span class=\"_ _6\"></span>xist when the hedge is en<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>ed into, and ther<span class=\"_ _6\"></span>e must be <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws26\">high level o<span class=\"_ _6\"></span>f efficiency<span class=\"_ _6\"></span>, in that the hedge r<span class=\"_ _0\"></span>eflects </span></span>the e<span class=\"_ _6\"></span>xpected cash flo<span class=\"_ _6\"></span>w from the underlying sales c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>act. There must also be <span class=\"ws0\">a </span>high degree of pr<span class=\"_ _0\"></span>obability that the futur<span class=\"_ _6\"></span>e cash flow will mat<span class=\"_ _0\"></span>erialise and the efficiency of the hedge must be measur<span class=\"_ _0\"></span>able. The efficiency o<span class=\"_ _6\"></span>f hedges is monitor<span class=\"_ _0\"></span>ed con<span class=\"_ _6\"></span>tinuously.For f<span class=\"_ _6\"></span>orwar<span class=\"_ _6\"></span>d currency c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts which do not qualify f<span class=\"_ _6\"></span>or hedge acc<span class=\"_ _6\"></span>ounting, an<span class=\"_ _6\"></span>y change in the fair value is r<span class=\"_ _0\"></span>ecognised as <span class=\"ws0\">a </span>change in fair value thr<span class=\"_ _0\"></span>ough profit and loss. The hedging r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e is the spot r<span class=\"_ _0\"></span>ate adjus<span class=\"_ _0\"></span>ted for <span class=\"ws1b\">a <span class=\"_ _1\"></span></span>forwar<span class=\"_ _0\"></span>d element. The forwar<span class=\"_ _0\"></span>d element is the diff<span class=\"_ _6\"></span>erence be<span class=\"_ _0\"></span>tween the spot r<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>e and the forwar<span class=\"_ _0\"></span>d ra<span class=\"_ _6\"></span>te, and r<span class=\"_ _0\"></span>eflects the diff<span class=\"_ _6\"></span>erence in the r<span class=\"_ _0\"></span>ate o<span class=\"_ _0\"></span>f inter<span class=\"_ _0\"></span>est betw<span class=\"_ _6\"></span>een NOK and the curr<span class=\"_ _6\"></span>ency traded. Wh<span class=\"_ _6\"></span>en sev<span class=\"_ _6\"></span>eral f<span class=\"_ _0\"></span>orward hedges ar<span class=\"_ _6\"></span>e linked t<span class=\"_ _6\"></span>o <span class=\"ws0\">a <span class=\"_ _1\"></span></span>sales contr<span class=\"_ _0\"></span>act, the hedging ra<span class=\"_ _6\"></span>te is calcula<span class=\"_ _6\"></span>t<span class=\"_ _6\"></span>ed as the volume-w<span class=\"_ _6\"></span>eight<span class=\"_ _6\"></span>ed forwar<span class=\"_ _0\"></span>d ra<span class=\"_ _6\"></span>te f<span class=\"_ _0\"></span>or the underlying hedges.Int<span class=\"_ _0\"></span>erest and curr<span class=\"_ _0\"></span>ency swapsThe group has en<span class=\"_ _0\"></span>tered in<span class=\"_ _0\"></span>to <span class=\"ws27\">a <span class=\"_ _6\"></span><span class=\"ws26\">int<span class=\"_ _0\"></span>erest swap and cr<span class=\"_ _0\"></span>oss-currency int<span class=\"_ _0\"></span>erest </span></span>r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e swap with the purpose of hedging in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est ra<span class=\"_ _0\"></span>te risk for <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws26\">share of </span></span>the group'<span class=\"_ _c\"></span><span class=\"ws1f\">s <span class=\"_ _6\"></span><span class=\"ws22\">loans with floating in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est ra<span class=\"_ _0\"></span>tes and hedging of curr<span class=\"_ _0\"></span>ency </span></span>risk r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to the oper<span class=\"_ _0\"></span>ations in Iceland. The hedging of in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e risk is <span class=\"ws1f\">a <span class=\"_ _0\"></span><span class=\"ws26\">cash flow hedging, and the hedging of the business in Iceland </span></span>is a <span class=\"_ _0\"></span><span class=\"ws37\">net inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>t hedging, both hedging c<span class=\"_ _0\"></span>onditions are c<span class=\"_ _6\"></span>onsidered </span>to sa<span class=\"_ _6\"></span>tisfy the r<span class=\"_ _0\"></span>equirements f<span class=\"_ _0\"></span>or hedge accounting. The fair v<span class=\"_ _0\"></span>alue of the swaps ar<span class=\"_ _6\"></span>e valued using v<span class=\"_ _6\"></span>aluation t<span class=\"_ _6\"></span>echniques, which employ the use of mark<span class=\"_ _0\"></span>et observable inputs such as f<span class=\"_ _6\"></span>orwar<span class=\"_ _6\"></span>d pricing and swap models using pr<span class=\"_ _6\"></span>esent v<span class=\"_ _6\"></span>alue calculations. The models inc<span class=\"_ _0\"></span>orporat<span class=\"_ _0\"></span>e various inputs including the cr<span class=\"_ _0\"></span>edit quality of coun<span class=\"_ _0\"></span>terparties, for<span class=\"_ _0\"></span>eign e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change spot and f<span class=\"_ _6\"></span>orwar<span class=\"_ _6\"></span>d r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>es, yield curves o<span class=\"_ _6\"></span>f the r<span class=\"_ _6\"></span>espective cur<span class=\"ws0\">-</span>r<span class=\"_ _6\"></span>encies, currency basis spr<span class=\"_ _0\"></span>eads between the r<span class=\"_ _6\"></span>espective curr<span class=\"_ _0\"></span>encies and int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ate curv<span class=\"_ _6\"></span>es. Rec<span class=\"_ _0\"></span>ognition of gains and losses r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o the forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontracts depends on whe<span class=\"_ _0\"></span>ther they qualify for hedge acc<span class=\"_ _6\"></span>ounting. The fair v<span class=\"_ _6\"></span>alue changes of the swaps q<span class=\"_ _6\"></span>ualifying for hedge acc<span class=\"_ _6\"></span>ounting ar<span class=\"_ _6\"></span>e r<span class=\"_ _6\"></span>ecognised in o<span class=\"_ _0\"></span>ther compr<span class=\"_ _6\"></span>ehensive inc<span class=\"_ _0\"></span>ome, and the swap c<span class=\"_ _6\"></span>osts ar<span class=\"_ _6\"></span>e amortized as in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est cos<span class=\"_ _6\"></span>ts ov<span class=\"_ _0\"></span>er the term of the agr<span class=\"_ _6\"></span>eement. The e<span class=\"_ _6\"></span>ffectiv<span class=\"_ _0\"></span>eness of hedging is measured a<span class=\"_ _6\"></span>t the end of each period, any ine<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ective portion will be r<span class=\"_ _0\"></span>ecognised as <span class=\"ws0\">a financial </span>item in the pr<span class=\"_ _0\"></span>ofit and loss.Financial c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts Fish poolThe Group en<span class=\"_ _0\"></span>ters int<span class=\"_ _6\"></span>o financial con<span class=\"_ _0\"></span>tracts on Fish Pool t<span class=\"_ _0\"></span>o hedge prices r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o pur<span class=\"_ _6\"></span>chase and sales con<span class=\"_ _0\"></span>tracts for the ph<span class=\"_ _6\"></span>ysical delivery o<span class=\"_ _0\"></span>f salmon. The c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts fall due for se<span class=\"_ _0\"></span>ttlement within one year<span class=\"_ _6\"></span>. Real<span class=\"ws0\">-</span>ised gains or losses on these c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts ar<span class=\"_ _6\"></span>e rec<span class=\"_ _0\"></span>ognised in opera<span class=\"_ _6\"></span>ting pro<span class=\"_ _0\"></span>fit/loss. The contr<span class=\"_ _0\"></span>acts are measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _0\"></span>alue. Unrealised gains and losses ar<span class=\"_ _6\"></span>e included in fair value adjustmen<span class=\"_ _0\"></span>ts in profit and loss. The fair value o<span class=\"_ _6\"></span>f Fish Pool c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts is calculat<span class=\"_ _6\"></span>ed on the basis of the c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>act'<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span><span class=\"ws4f\">agreed settlemen<span class=\"_ _0\"></span>t price, the market v<span class=\"_ _0\"></span>alue of the fish on </span>the r<span class=\"_ _6\"></span>eporting dat<span class=\"_ _6\"></span>e, the con<span class=\"_ _0\"></span>tract'<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws33\">t<span class=\"_ _6\"></span>erm and observable mark<span class=\"_ _0\"></span>et prices </span></span>for c<span class=\"_ _0\"></span>ontracts with an equiv<span class=\"_ _0\"></span>alent term.Deriva<span class=\"_ _0\"></span>tives2022<span class=\"_ _1b9\"> </span>2021Other Other Other Other Rec<span class=\"_ _0\"></span>ognised at fair value non-curren<span class=\"_ _6\"></span>t curren<span class=\"_ _6\"></span>t curren<span class=\"_ _6\"></span>t Other curren<span class=\"_ _6\"></span>t at 31 Dec (1,000 NOK)receiv<span class=\"_ _6\"></span>ables receiv<span class=\"_ _6\"></span>ables liabilities receiv<span class=\"_ _6\"></span>ables liabilities Forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts<span class=\"_ _11\"> </span>66,076<span class=\"_ _a\"> </span>0<span class=\"_ _88\"> </span>37,390<span class=\"_ _76\"> </span>577Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est and curr<span class=\"_ _6\"></span>ency swaps<span class=\"_ _70\"> </span>247,802<span class=\"_ _100\"> </span>0<span class=\"_ _100\"> </span>0<span class=\"_ _88\"> </span>25,036<span class=\"_ _a\"> </span>0Financial con<span class=\"_ _0\"></span>tracts Fish Pool<span class=\"_ _12f\"> </span>33,006<span class=\"_ _88\"> </span>26,924<span class=\"_ _100\"> </span>0<span class=\"_ _87\"> </span>23,398T<span class=\"_ _c\"></span>otal<span class=\"_ _66\"> </span>247,802<span class=\"_ _89\"> </span>99,082<span class=\"_ _205\"> </span>26,924<span class=\"_ _205\"> </span>62,426<span class=\"_ _89\"> </span>23,974F<span class=\"_ _6\"></span>orward curr<span class=\"_ _0\"></span>ency con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>acts at 31 December 20222023<span class=\"_ _50\"> </span>2024A<span class=\"_ _0\"></span>verage A<span class=\"_ _0\"></span>verage volume-volume-Forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts Currency weigh<span class=\"_ _6\"></span>ted Currency weigh<span class=\"_ _6\"></span>ted with changes in value thr<span class=\"_ _0\"></span>ough amount     hedging amount hedging Carrying pro<span class=\"_ _6\"></span>fit and loss (NOK 1,000:(1,000)rate<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>(1,000) rate<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>amount Forwar<span class=\"_ _0\"></span>d Sale CAD<span class=\"_ _125\"> </span>4,700<span class=\"_ _73\"> </span>7.08<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _87\"> </span>-991Forwar<span class=\"_ _0\"></span>d Sale EUR<span class=\"_ _125\"> </span>4,883<span class=\"_ _72\"> </span>10.41<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _87\"> </span>-486Forwar<span class=\"_ _0\"></span>d Sale GBP<span class=\"_ _10b\"> </span>190<span class=\"_ _72\"> </span>11.86<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _67\"> </span>-5Forwar<span class=\"_ _0\"></span>d Sale JPY<span class=\"_ _2a3\"> </span>341,193<span class=\"_ _72\"> </span>0.075<span class=\"_ _a0\"> </span>0<span class=\"_ _a0\"> </span>0<span class=\"_ _203\"> </span>290Forwar<span class=\"_ _0\"></span>d Sale SEK<span class=\"_ _41\"> </span>2,385<span class=\"_ _5d\"> </span>0.946<span class=\"_ _21\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _a0\"> </span>1Forwar<span class=\"_ _0\"></span>d Sale USD<span class=\"_ _160\"> </span>35,297<span class=\"_ _73\"> </span>9.66<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _65\"> </span>-2,570T<span class=\"_ _c\"></span>otal<span class=\"_ _157\"> </span>-3,762Forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts with changes in value thr<span class=\"_ _0\"></span>ough OCI (NOK 1,000):Forwar<span class=\"_ _0\"></span>d Sale CAD<span class=\"_ _160\"> </span>37,500<span class=\"_ _73\"> </span>7.14<span class=\"_ _db\"> </span>800<span class=\"_ _73\"> </span>7.61<span class=\"_ _65\"> </span>-6,468Forwar<span class=\"_ _0\"></span>d Sale EUR<span class=\"_ _160\"> </span>19,814<span class=\"_ _72\"> </span>10.19<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _116\"> </span>-6,469Forwar<span class=\"_ _0\"></span>d Sale GBP<span class=\"_ _10b\"> </span>912<span class=\"_ _72\"> </span>12.02<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _db\"> </span>150Forwar<span class=\"_ _0\"></span>d Sale JPY<span class=\"_ _51\"> </span>4,338,968<span class=\"_ _72\"> </span>0.075<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _116\"> </span>-1,052Forwar<span class=\"_ _0\"></span>d Sale USD<span class=\"_ _5a\"> </span>347,317<span class=\"_ _5d\"> </span>10.21<span class=\"_ _72\"> </span>5,870<span class=\"_ _2a4\"> </span>10.06<span class=\"_ _d2\"> </span>83,677T<span class=\"_ _c\"></span>otal<span class=\"_ _241\"> </span>69,838Carrying amount a<span class=\"_ _6\"></span>t 31 December 2022<span class=\"_ _2a5\"> </span>66,076F<span class=\"_ _6\"></span>orward curr<span class=\"_ _0\"></span>ency con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>acts at 31 December 20212022<span class=\"_ _50\"> </span>2023A<span class=\"_ _0\"></span>verage A<span class=\"_ _0\"></span>verage volume-volume-Forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts Currency weigh<span class=\"_ _6\"></span>ted Currency weigh<span class=\"_ _6\"></span>ted with changes in value thr<span class=\"_ _0\"></span>ough amount hedging amount hedging Carrying pro<span class=\"_ _6\"></span>fit and loss (NOK 1,000):(1,000)rate<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>(1,000) rate<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span>amount Forwar<span class=\"_ _0\"></span>d Sale CAD<span class=\"_ _125\"> </span>4,600<span class=\"_ _73\"> </span>6.98<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _87\"> </span>-147Forwar<span class=\"_ _0\"></span>d Sale EUR<span class=\"_ _160\"> </span>13,780<span class=\"_ _2a4\"> </span>10.13<span class=\"_ _21\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _2a4\"> </span>1,226Forwar<span class=\"_ _0\"></span>d Sale JPY<span class=\"_ _2a3\"> </span>514,393<span class=\"_ _2a4\"> </span>0.080<span class=\"_ _21\"> </span>0<span class=\"_ _a0\"> </span>0<span class=\"_ _72\"> </span>1,879Forwar<span class=\"_ _0\"></span>d Sale SEK<span class=\"_ _41\"> </span>2,900<span class=\"_ _6d\"> </span>0.97<span class=\"_ _21\"> </span>0<span class=\"_ _a0\"> </span>0<span class=\"_ _2a0\"> </span>-4Forwar<span class=\"_ _0\"></span>d Sale USD<span class=\"_ _160\"> </span>45,031<span class=\"_ _73\"> </span>8.81<span class=\"_ _a0\"> </span>0<span class=\"_ _21\"> </span>0<span class=\"_ _90\"> </span>-19,941T<span class=\"_ _c\"></span>otal<span class=\"_ _2a6\"> </span>-16,988Forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts with changes in value thr<span class=\"_ _0\"></span>ough OCI (NOK 1,000):Forwar<span class=\"_ _0\"></span>d Sale CAD<span class=\"_ _160\"> </span>38,400<span class=\"_ _73\"> </span>6.93<span class=\"_ _1e\"> </span>45,000<span class=\"_ _73\"> </span>6.97<span class=\"_ _192\"> </span>-21Forwar<span class=\"_ _0\"></span>d Sale EUR<span class=\"_ _160\"> </span>95,046<span class=\"_ _2a4\"> </span>10.24<span class=\"_ _72\"> </span>2,548<span class=\"_ _2a4\"> </span>10.41<span class=\"_ _d2\"> </span>14,571Forwar<span class=\"_ _0\"></span>d Sale JPY<span class=\"_ _51\"> </span>5,905,882<span class=\"_ _2a4\"> </span>0.080<span class=\"_ _14\"> </span>318,017<span class=\"_ _2a4\"> </span>0.080<span class=\"_ _d2\"> </span>15,905Forwar<span class=\"_ _0\"></span>d Sale USD<span class=\"_ _5a\"> </span>360,880<span class=\"_ _6d\"> </span>8.92<span class=\"_ _2a4\"> </span>7,349<span class=\"_ _73\"> </span>8.98<span class=\"_ _d2\"> </span>23,346T<span class=\"_ _c\"></span>otal<span class=\"_ _241\"> </span>53,801Carrying amount a<span class=\"_ _6\"></span>t 31 December 2021<span class=\"_ _2a5\"> </span>36,813Change in value Specification o<span class=\"_ _6\"></span>f cash flow As <span class=\"_ _36\"> </span>at                    of dr<span class=\"_ _0\"></span>awdowns on Change in fair hedging through OCI:<span class=\"_ _91\"> </span>As at 1 January31 Deccurrency acc<span class=\"_ _0\"></span>ountvalue thr<span class=\"_ _0\"></span>ough OCI2022<span class=\"_ _2d\"> </span>53,801<span class=\"_ _fd\"> </span>69,838<span class=\"_ _7d\"> </span>-688<span class=\"_ _33\"> </span>15,3492021<span class=\"_ _13f\"> </span>173,454<span class=\"_ _72\"> </span>53,801<span class=\"_ _7d\"> </span>-282<span class=\"_ _11e\"> </span>-119,935For f<span class=\"_ _6\"></span>orwar<span class=\"_ _6\"></span>d currency c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts which qualify for hedge acc<span class=\"_ _0\"></span>ounting, an inefficiency o<span class=\"_ _6\"></span>f  NOK -9,2 has been r<span class=\"_ _6\"></span>ecognised in 2022 (NOK -0.8 million in 2021). The e<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ect is classified as <span class=\"ws0\">a <span class=\"_ _1\"></span></span>financial e<span class=\"_ _6\"></span>xpense in pro<span class=\"_ _1\"></span>f<span class=\"ls0 ws0\">it and loss.</span>For forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts which qualify for hedge acc<span class=\"_ _6\"></span>ounting, an ine<span class=\"_ _0\"></span>fficiency of NOK -0.8 has been r<span class=\"_ _6\"></span>ecognised in 2021 (NOK -1.3 million in 2020). The e<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ect is classified as <span class=\"ws0\">a <span class=\"_ _1\"></span></span>financial e<span class=\"_ _6\"></span>xpense in pro<span class=\"_ _1\"></span>f<span class=\"ls0 ws0\">it and loss.</span>Inter<span class=\"_ _0\"></span>est and currency deriv<span class=\"_ _0\"></span>atives r<span class=\"_ _0\"></span>egarding deb<span class=\"_ _0\"></span>tInter<span class=\"_ _0\"></span>est and currency deriv<span class=\"_ _6\"></span>a<span class=\"_ _6\"></span>tives with changes in v<span class=\"_ _6\"></span>alue through OCINominal Carrying Nominal value Book value value hedge value of ne<span class=\"_ _0\"></span>t hedge instruments hedge object instruments inv<span class=\"_ _6\"></span>estment Hedging Carrying NOK 1,000(1000 NOK)(1000 NOK)(1000 EUR)(1000 EUR)efficiencyamount Cash flow hedge r<span class=\"_ _0\"></span>eserve3,442,6673,442,667<span class=\"_ _10e\"> </span>-100%<span class=\"_ _268\"> </span>217,578Net in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tment r<span class=\"_ _6\"></span>eserve<span class=\"_ _26\"> </span>-98,335<span class=\"_ _90\"> </span>119,458<span class=\"_ _68\"> </span>100%<span class=\"_ _b5\"> </span>-34,221Cos<span class=\"_ _6\"></span>t of hedging r<span class=\"_ _6\"></span>eserve<span class=\"_ _253\"> </span>58,487T<span class=\"_ _c\"></span>otal<span class=\"_ _2a6\"> </span>241,844Changes through pro<span class=\"_ _6\"></span>fit and lossAccrued v<span class=\"_ _6\"></span>alue of 5,958net in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>estCarrying amount a<span class=\"_ _6\"></span>t 31 December 2022<span class=\"_ _299\"> </span>247,802Specification o<span class=\"_ _0\"></span>f hedging effects in OCI in 2022:As <span class=\"_ _36\"> </span>at            As <span class=\"_ _36\"> </span>at                    Changes NOK 1,0001 January31 Decov<span class=\"_ _6\"></span>er OCIChanges in Cash flow hedge r<span class=\"_ _0\"></span>eserve<span class=\"_ _178\"> </span>0<span class=\"_ _b3\"> </span>217,578<span class=\"_ _12a\"> </span>217,578Changes in Net in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tment r<span class=\"_ _6\"></span>eserve<span class=\"_ _cf\"> </span>0<span class=\"_ _12a\"> </span>-34,221<span class=\"_ _b5\"> </span>-34,221Changes in Cos<span class=\"_ _6\"></span>t of hedging r<span class=\"_ _6\"></span>eserve<span class=\"_ _f2\"> </span>0<span class=\"_ _71\"> </span>58,487<span class=\"_ _101\"> </span>58,487T<span class=\"_ _c\"></span>otal<span class=\"_ _253\"> </span>0<span class=\"_ _12\"> </span>241,844<span class=\"_ _d6\"> </span>241,844Specification o<span class=\"_ _0\"></span>f hedging effects o<span class=\"_ _0\"></span>ver pro<span class=\"_ _6\"></span>fit and loss in 2022:Changes ov<span class=\"_ _6\"></span>er As <span class=\"_ _36\"> </span>at            As <span class=\"_ _36\"> </span>at                    pro<span class=\"_ _6\"></span>fit NOK 1,0001 January31 Decand lossChanges in net accrued in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est<span class=\"_ _2a7\"> </span>691<span class=\"_ _8f\"> </span>5,958<span class=\"_ _2a4\"> </span>5,267Amortization o<span class=\"_ _6\"></span>f swap cos<span class=\"_ _6\"></span>t r<span class=\"_ _6\"></span>eclassified from -1,279<span class=\"_ _291\"> </span>-3,124<span class=\"_ _8d\"> </span>-1,845hedging reserv<span class=\"_ _0\"></span>e to int<span class=\"_ _6\"></span>eres<span class=\"_ _6\"></span>t c<span class=\"_ _6\"></span>ostT<span class=\"_ _c\"></span>otal<span class=\"_ _17c\"> </span>3,422In 2021, an int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ate curr<span class=\"_ _0\"></span>ency swap agreement was en<span class=\"_ _0\"></span>tered in<span class=\"_ _0\"></span>to in which NOK 1,000 million of the group'<span class=\"_ _c\"></span><span class=\"ws1d\">s <span class=\"_ _37\"></span><span class=\"ws24\">bond loan (not<span class=\"_ _6\"></span>e 3.11) with floating in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>es was swapped to EUR 98,335 million </span></span>with fix<span class=\"_ _6\"></span>ed int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ates (the agr<span class=\"_ _0\"></span>eement is divided betw<span class=\"_ _6\"></span>een three banks). The agr<span class=\"_ _0\"></span>eement matur<span class=\"_ _0\"></span>es in January 2027. The change from floa<span class=\"_ _0\"></span>ting inter<span class=\"_ _0\"></span>est ra<span class=\"_ _6\"></span>tes t<span class=\"_ _0\"></span>o fixed in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est ra<span class=\"_ _0\"></span>tes in NOK in the agreemen<span class=\"_ _0\"></span>t is defined as cash flo<span class=\"_ _6\"></span>w hedging of in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est c<span class=\"_ _6\"></span>osts. In<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est ra<span class=\"_ _6\"></span>te c<span class=\"_ _0\"></span>onditions and maturity structur<span class=\"_ _0\"></span>e on the bond loan and swap ar<span class=\"_ _6\"></span>e identical and ther<span class=\"_ _6\"></span>e is ther<span class=\"_ _6\"></span>ef<span class=\"_ _6\"></span>ore an e<span class=\"_ _0\"></span>ffective financial c<span class=\"_ _0\"></span>onnection between the hedging instrumen<span class=\"_ _6\"></span>t and the hedged item. The c<span class=\"_ _0\"></span>onversion o<span class=\"_ _0\"></span>f loan amounts from NOK t<span class=\"_ _6\"></span>o EUR debt through the swap c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>act is defined as Ne<span class=\"_ _6\"></span>t Inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>t Hedging. This is <span class=\"ws0\">a <span class=\"_ _1\"></span></span>hedging of the currency value o<span class=\"_ _6\"></span>f inv<span class=\"_ _6\"></span>esting in Icelandic Salmon. The hedging o<span class=\"_ _6\"></span>f the e<span class=\"_ _6\"></span>xposure in EUR in Iceland will be e<span class=\"_ _0\"></span>ffective as long as the nominal value o<span class=\"_ _6\"></span>f the net in<span class=\"_ _0\"></span>vestmen<span class=\"_ _6\"></span>t is grea<span class=\"_ _6\"></span>t<span class=\"_ _6\"></span>er than the nominal value o<span class=\"_ _6\"></span>f the hedging instrumen<span class=\"_ _6\"></span>t. There has been no ine<span class=\"_ _0\"></span>fficiency in hedging conditions in the past y<span class=\"_ _6\"></span>ear<span class=\"_ _6\"></span>.In 2021 an int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ate swap was en<span class=\"_ _0\"></span>tered in<span class=\"_ _0\"></span>to in which NOK 192,7 million of the gr<span class=\"_ _6\"></span>oups bank loan (not<span class=\"_ _0\"></span>e 3.11) with floating in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>es was swapped to <span class=\"ws1f\">a <span class=\"_ _0\"></span><span class=\"ws26\">fix<span class=\"_ _6\"></span>ed ra<span class=\"_ _0\"></span>te. The agreemen<span class=\"_ _0\"></span>t matures in January 2032. </span></span>With eff<span class=\"_ _0\"></span>ect from 4 February 2022, <span class=\"ws0\">SalMar</span> A<span class=\"_ _6\"></span>SA en<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>ed into fix<span class=\"_ _0\"></span>ed ra<span class=\"_ _0\"></span>te int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est swap c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts with a <span class=\"ws7c\">t<span class=\"_ _0\"></span>otal principal of NOK 2,250 million. 750 million has <span class=\"ws0\">a <span class=\"_ _0\"></span><span class=\"ws7c\">duration o<span class=\"_ _6\"></span>f 7 years s<span class=\"_ _6\"></span>tarting 22 April 2022, 750 </span></span></span>million has <span class=\"ws0\">a </span>dura<span class=\"_ _6\"></span>tion of 7 y<span class=\"_ _0\"></span>ears starting 22 January 2025, and 750 million has <span class=\"ws0\">a </span>dura<span class=\"_ _6\"></span>tion of 10 y<span class=\"_ _6\"></span>ears starting 22 January 2024. The in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est swap con<span class=\"_ _0\"></span>tracts ar<span class=\"_ _6\"></span>e establish with the purpose t<span class=\"_ _6\"></span>o reduce the int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ate risk r<span class=\"_ _0\"></span>elated t<span class=\"_ _0\"></span>o long-term loan.Financial c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts Fish Pool2023A<span class=\"_ _0\"></span>verage volume-V<span class=\"_ _0\"></span>olume weigh<span class=\"_ _6\"></span>ted Mark<span class=\"_ _6\"></span>et(NOK 1,000)<span class=\"_ _13c\"> </span>T<span class=\"_ _0\"></span>ype(1,000)price per kgvalueFish Pool c<span class=\"_ _0\"></span>ontracts<span class=\"_ _23c\"> </span>Sale<span class=\"_ _22a\"> </span>1,430<span class=\"_ _19\"> </span>65.3<span class=\"_ _81\"> </span>6,082Carrying amount a<span class=\"_ _6\"></span>t 31 December 2022<span class=\"_ _183\"> </span>6,0822022A<span class=\"_ _0\"></span>verage volume-V<span class=\"_ _0\"></span>olume weigh<span class=\"_ _6\"></span>ted Mark<span class=\"_ _6\"></span>et (NOK 1,000)<span class=\"_ _d\"> </span>T<span class=\"_ _0\"></span>ype(1,000)price per kg valueFish Pool c<span class=\"_ _0\"></span>ontracts<span class=\"_ _100\"> </span>Sale<span class=\"_ _8c\"> </span>10,150<span class=\"_ _ab\"> </span>63.4<span class=\"_ _129\"> </span>0<span class=\"_ _129\"> </span>0<span class=\"_ _1e\"> </span>-23,398Carrying amount a<span class=\"_ _6\"></span>t 31 December 2021<span class=\"_ _29c\"> </span>-23,398In 2022, ther<span class=\"_ _6\"></span>e was a net r<span class=\"_ _6\"></span>ealised loss on Fish Pool c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts of NOK 307.0 million (NOK 13.3 million in 2021). The loss is included in oper<span class=\"_ _6\"></span>ating pr<span class=\"_ _6\"></span>ofit/loss. Unr<span class=\"_ _0\"></span>ealised changes in the value of Fish Pool c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts in 2022 amount<span class=\"_ _6\"></span>ed to a ne<span class=\"_ _6\"></span>t gain of NOK 91.3million o<span class=\"_ _0\"></span>f which NOK 69.7 is through fair value adjus<span class=\"_ _6\"></span>tment and NOK 21.5 is classified as o<span class=\"_ _6\"></span>ther financial inc<span class=\"_ _6\"></span>ome (net loss o<span class=\"_ _6\"></span>f NOK 15.6 million in 2021).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-136-9": {
   "value": "Acc<span class=\"_ _0\"></span>ounting policiesA <span class=\"_ _1\"></span><span class=\"ws1c\">financial instrument is an<span class=\"_ _6\"></span>y c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>act that gives rise t<span class=\"_ _6\"></span>o <span class=\"ws3b\">a <span class=\"_ _1\"></span>financial </span></span>asset o<span class=\"_ _6\"></span>f one entity and <span class=\"ws0\">a <span class=\"_ _1\"></span></span>financial liability or equity instrument o<span class=\"_ _6\"></span>f another en<span class=\"_ _0\"></span>tity.Financial assetsThe Group'<span class=\"_ _c\"></span><span class=\"ws18\">s <span class=\"_ _37\"></span><span class=\"ws24\">financial assets is c<span class=\"_ _0\"></span>omprised of deriv<span class=\"_ _6\"></span>ativ<span class=\"_ _6\"></span>es, unlist<span class=\"_ _6\"></span>ed </span></span>equity inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>ts, other r<span class=\"_ _0\"></span>eceivables and cash &amp; cash equivalen<span class=\"_ _6\"></span>ts.The classification o<span class=\"_ _6\"></span>f financial assets a<span class=\"_ _0\"></span>t initial rec<span class=\"_ _6\"></span>ognition depends on the natur<span class=\"_ _0\"></span>e of the asset'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"ws26\">c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>actually det<span class=\"_ _0\"></span>ermined cash flows and </span></span>which business model the Group applies t<span class=\"_ _0\"></span>o the management of its financial assets. A<span class=\"_ _0\"></span>t initial rec<span class=\"_ _0\"></span>ognition, financial assets ar<span class=\"_ _6\"></span>e rec<span class=\"_ _0\"></span>ognised at fair v<span class=\"_ _6\"></span>alue. T<span class=\"_ _0\"></span>ransaction c<span class=\"_ _0\"></span>osts may be added if financial assets ar<span class=\"_ _0\"></span>e measur<span class=\"_ _6\"></span>ed at amortised c<span class=\"_ _6\"></span>ost.The Group classifies its financial asse<span class=\"_ _0\"></span>ts in three cat<span class=\"_ _0\"></span>egories:\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Financial assets measur<span class=\"_ _6\"></span>ed at amortised c<span class=\"_ _0\"></span>ost</span>\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Financial assets measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _0\"></span>alue with changes in </span>value thr<span class=\"_ _0\"></span>ough profit and loss\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Financial assets measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _0\"></span>alue in other </span>c<span class=\"_ _6\"></span>omprehensiv<span class=\"_ _6\"></span>e inc<span class=\"_ _6\"></span>ome (OCI)Financial assets measur<span class=\"_ _0\"></span>ed at amortised cos<span class=\"_ _0\"></span>tThe Group measur<span class=\"_ _0\"></span>es financial assets at amortised c<span class=\"_ _0\"></span>ost if the follo<span class=\"_ _6\"></span>wing c<span class=\"_ _6\"></span>onditions are me<span class=\"_ _6\"></span>t: the financial asset is being k<span class=\"_ _0\"></span>ept in <span class=\"ws27\">a <span class=\"_ _0\"></span><span class=\"ws22\">business model </span></span>whose purpose is to r<span class=\"_ _0\"></span>eceive con<span class=\"_ _0\"></span>tractually det<span class=\"_ _0\"></span>ermined cash flows and the c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>actual terms <span class=\"_ _6\"></span>and conditions f<span class=\"_ _6\"></span>or the financial asset giv<span class=\"_ _0\"></span>e rise to cash flo<span class=\"_ _6\"></span>ws solely c<span class=\"_ _6\"></span>omprising paymen<span class=\"_ _6\"></span>ts of in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est and principal on certain dat<span class=\"_ _0\"></span>es.The Group'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"ws26\">financial asse<span class=\"_ _0\"></span>ts at amortised cos<span class=\"_ _6\"></span>t c<span class=\"_ _6\"></span>omprise trade r<span class=\"_ _0\"></span>eceiv<span class=\"ws0\">-</span></span></span>ables, other r<span class=\"_ _0\"></span>eceivables, cash &amp; cash equivalen<span class=\"_ _6\"></span>ts. T<span class=\"_ _0\"></span>rade r<span class=\"_ _0\"></span>eceivables which do not ha<span class=\"_ _6\"></span>ve <span class=\"ws20\">a <span class=\"_ _1\"></span></span>substantial financing elemen<span class=\"_ _6\"></span>t are measur<span class=\"_ _0\"></span>ed at the tr<span class=\"_ _0\"></span>ansaction price in accor<span class=\"_ _0\"></span>dance with IFRS 15 Rev<span class=\"_ _6\"></span>enue from Con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>acts with Cust<span class=\"_ _6\"></span>omers. Financial instrumen<span class=\"_ _6\"></span>ts measured a<span class=\"_ _0\"></span>t fair value with changes in value through pr<span class=\"_ _0\"></span>ofit and lossThe Group mak<span class=\"_ _0\"></span>es use of forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontracts t<span class=\"_ _0\"></span>o hedge against fluctuations in e<span class=\"_ _0\"></span>xchange r<span class=\"_ _0\"></span>ates tha<span class=\"_ _6\"></span>t arise during its oper<span class=\"_ _6\"></span>ational activ<span class=\"ws0\">-</span>ities. The c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts ar<span class=\"_ _6\"></span>e initially rec<span class=\"_ _0\"></span>ognised at fair value. Changes in fair r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to c<span class=\"_ _0\"></span>ontracts which does no<span class=\"_ _0\"></span>t qualify for hedge acc<span class=\"_ _6\"></span>ounting ar<span class=\"_ _6\"></span>e rec<span class=\"_ _0\"></span>ognised in profit and loss.The Group en<span class=\"_ _0\"></span>ters int<span class=\"_ _6\"></span>o c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts on Fish Pool t<span class=\"_ _0\"></span>o manage the salmon price risk. Fish Pool c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts are<span class=\"_ _6\"></span> also used to hedge mar<span class=\"_ _0\"></span>gins in certain<span class=\"_ _1\"></span> cases r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o salmon pur<span class=\"_ _6\"></span>chase agreemen<span class=\"_ _6\"></span>ts. The deriva<span class=\"_ _0\"></span>tives are r<span class=\"_ _6\"></span>ecognised a<span class=\"_ _6\"></span>t fair value a<span class=\"_ _0\"></span>t the date o<span class=\"_ _6\"></span>f acquisition. Any subsequen<span class=\"_ _6\"></span>t changes in value ar<span class=\"_ _0\"></span>e classified on the line for fair value adjus<span class=\"_ _6\"></span>tments in pro<span class=\"_ _0\"></span>fit and loss.This cat<span class=\"_ _0\"></span>egory also includes the Group'<span class=\"_ _0\"></span><span class=\"ws3b\">s <span class=\"_ _37\"></span><span class=\"ws24\">unlist<span class=\"_ _0\"></span>ed equity instrument </span></span>and other r<span class=\"_ _0\"></span>eceivables. These instrumen<span class=\"_ _6\"></span>ts are r<span class=\"_ _0\"></span>ecognised a<span class=\"_ _6\"></span>t fair value on the dat<span class=\"_ _0\"></span>e the contr<span class=\"_ _0\"></span>act is enter<span class=\"_ _0\"></span>ed into and ar<span class=\"_ _0\"></span>e also subsequently measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _6\"></span>alue.Financial instrumen<span class=\"_ _6\"></span>ts measured a<span class=\"_ _0\"></span>t fair value in other c<span class=\"_ _6\"></span>omprehensiv<span class=\"_ _6\"></span>e inc<span class=\"_ _6\"></span>ome (OCI)The Group uses deriv<span class=\"_ _0\"></span>atives t<span class=\"_ _6\"></span>o hedge against fluctua<span class=\"_ _6\"></span>tions in for<span class=\"_ _6\"></span>eign e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change ra<span class=\"_ _0\"></span>tes that arise during its oper<span class=\"_ _0\"></span>ational activities. When for<span class=\"ws0\">-</span>war<span class=\"_ _6\"></span>d curr<span class=\"_ _6\"></span>ency con<span class=\"_ _0\"></span>tracts meet the r<span class=\"_ _0\"></span>equirements f<span class=\"_ _0\"></span>or hedge accounting, changes in fair value ar<span class=\"_ _0\"></span>e rec<span class=\"_ _6\"></span>ognised in OCI.The Group has en<span class=\"_ _0\"></span>tered in<span class=\"_ _0\"></span>to <span class=\"ws3d\">a <span class=\"_ _0\"></span><span class=\"ws22\">cross-curr<span class=\"_ _6\"></span>ency int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est swap and <span class=\"ws3d\">a <span class=\"_ _0\"></span>int<span class=\"_ _6\"></span>er<span class=\"ls0 ws0\">-</span></span></span></span>est r<span class=\"_ _0\"></span>ate swap t<span class=\"_ _6\"></span>o hedge risk exposed t<span class=\"_ _0\"></span>o inter<span class=\"_ _0\"></span>est-bearing debt and the oper<span class=\"_ _6\"></span>ations on Iceland. Changes in fair v<span class=\"_ _6\"></span>alue of those deriv<span class=\"_ _6\"></span>ativ<span class=\"_ _6\"></span>es are r<span class=\"_ _6\"></span>ecognised in OCI. Der<span class=\"_ _6\"></span>ecognition o<span class=\"_ _6\"></span>f financial assets A <span class=\"_ _0\"></span><span class=\"ws22\">financial asset or<span class=\"_ _6\"></span>, if rele<span class=\"_ _0\"></span>vant, <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws22\">portion of <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws22\">financial asset or portion </span></span></span></span></span>of <span class=\"ls0 ws0\">a group of iden<span class=\"_ _0\"></span>tical financial assets, is derec<span class=\"_ _0\"></span>ognised if:</span>\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">the con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>actual entitlemen<span class=\"_ _6\"></span>t to r<span class=\"_ _0\"></span>eceive cash flows fr<span class=\"_ _6\"></span>om the </span>financial asset e<span class=\"_ _0\"></span>xpires, or\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">the Group has tr<span class=\"_ _0\"></span>ansferr<span class=\"_ _0\"></span>ed the con<span class=\"_ _6\"></span>tractual en<span class=\"_ _0\"></span>titlement </span>to r<span class=\"_ _0\"></span>eceive cash flows fr<span class=\"_ _6\"></span>om the financial asset or r<span class=\"_ _0\"></span>etains the right t<span class=\"_ _6\"></span>o r<span class=\"_ _6\"></span>eceive the cash flo<span class=\"_ _6\"></span>ws from a financial asset but a<span class=\"_ _6\"></span>t the same time pledges to tr<span class=\"_ _0\"></span>ansfer these t<span class=\"_ _0\"></span>o a c<span class=\"_ _6\"></span>ount<span class=\"_ _6\"></span>erparty, and either:a. <span class=\"_ _48\"> </span><span class=\"ff3 fc4\">the Group has tr<span class=\"_ _0\"></span>ansferr<span class=\"_ _0\"></span>ed the bulk of the risk and </span>benefits associa<span class=\"_ _6\"></span>ted with the asse<span class=\"_ _0\"></span>t, ora. <span class=\"_ _48\"> </span><span class=\"ff3 fc4\">the Group has neither tr<span class=\"_ _0\"></span>ansferr<span class=\"_ _0\"></span>ed nor re<span class=\"_ _6\"></span>tained the bulk </span>of the risk and bene<span class=\"_ _6\"></span>fits associat<span class=\"_ _0\"></span>ed with the asset but has tr<span class=\"_ _6\"></span>ansf<span class=\"_ _6\"></span>err<span class=\"_ _6\"></span>ed con<span class=\"_ _0\"></span>trol ov<span class=\"_ _6\"></span>er the asset.Pro<span class=\"_ _0\"></span>visions for losses on financial assetsThe Group has made <span class=\"ws25\">a <span class=\"_ _0\"></span><span class=\"ws22\">pro<span class=\"_ _0\"></span>vision for expect<span class=\"_ _0\"></span>ed losses on all debt instru<span class=\"ls0 ws0\">-</span></span></span>ments tha<span class=\"_ _6\"></span>t ar<span class=\"_ _6\"></span>e not classified a<span class=\"_ _6\"></span>t fair value thr<span class=\"_ _0\"></span>ough profit and loss. The Group r<span class=\"_ _0\"></span>ecognises e<span class=\"_ _6\"></span>xpect<span class=\"_ _6\"></span>ed credit losses on the basis o<span class=\"_ _6\"></span>f <span class=\"ws3b\">a <span class=\"_ _1\"></span>specific </span>assessment o<span class=\"_ _6\"></span>f each individual cust<span class=\"_ _6\"></span>omer<span class=\"_ _6\"></span>. The Group r<span class=\"_ _0\"></span>ecognises its loss pro<span class=\"_ _0\"></span>vision on the basis of for cr<span class=\"_ _0\"></span>edit losses expected o<span class=\"_ _0\"></span>ver the remaining lif<span class=\"_ _6\"></span>e of the e<span class=\"_ _6\"></span>xposur<span class=\"_ _6\"></span>e, and not based on a 12-mon<span class=\"_ _6\"></span>th e<span class=\"_ _6\"></span>xpected loss.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-136-10": {
   "value": "Acc<span class=\"_ _0\"></span>ounting policiesA <span class=\"_ _1\"></span><span class=\"ws1c\">financial instrument is an<span class=\"_ _6\"></span>y c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>act that gives rise t<span class=\"_ _6\"></span>o <span class=\"ws3b\">a <span class=\"_ _1\"></span>financial </span></span>asset o<span class=\"_ _6\"></span>f one entity and <span class=\"ws0\">a <span class=\"_ _1\"></span></span>financial liability or equity instrument o<span class=\"_ _6\"></span>f another en<span class=\"_ _0\"></span>tity.Financial assetsThe Group'<span class=\"_ _c\"></span><span class=\"ws18\">s <span class=\"_ _37\"></span><span class=\"ws24\">financial assets is c<span class=\"_ _0\"></span>omprised of deriv<span class=\"_ _6\"></span>ativ<span class=\"_ _6\"></span>es, unlist<span class=\"_ _6\"></span>ed </span></span>equity inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>ts, other r<span class=\"_ _0\"></span>eceivables and cash &amp; cash equivalen<span class=\"_ _6\"></span>ts.The classification o<span class=\"_ _6\"></span>f financial assets a<span class=\"_ _0\"></span>t initial rec<span class=\"_ _6\"></span>ognition depends on the natur<span class=\"_ _0\"></span>e of the asset'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"ws26\">c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>actually det<span class=\"_ _0\"></span>ermined cash flows and </span></span>which business model the Group applies t<span class=\"_ _0\"></span>o the management of its financial assets. A<span class=\"_ _0\"></span>t initial rec<span class=\"_ _0\"></span>ognition, financial assets ar<span class=\"_ _6\"></span>e rec<span class=\"_ _0\"></span>ognised at fair v<span class=\"_ _6\"></span>alue. T<span class=\"_ _0\"></span>ransaction c<span class=\"_ _0\"></span>osts may be added if financial assets ar<span class=\"_ _0\"></span>e measur<span class=\"_ _6\"></span>ed at amortised c<span class=\"_ _6\"></span>ost.The Group classifies its financial asse<span class=\"_ _0\"></span>ts in three cat<span class=\"_ _0\"></span>egories:\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Financial assets measur<span class=\"_ _6\"></span>ed at amortised c<span class=\"_ _0\"></span>ost</span>\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Financial assets measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _0\"></span>alue with changes in </span>value thr<span class=\"_ _0\"></span>ough profit and loss\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">Financial assets measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _0\"></span>alue in other </span>c<span class=\"_ _6\"></span>omprehensiv<span class=\"_ _6\"></span>e inc<span class=\"_ _6\"></span>ome (OCI)Financial assets measur<span class=\"_ _0\"></span>ed at amortised cos<span class=\"_ _0\"></span>tThe Group measur<span class=\"_ _0\"></span>es financial assets at amortised c<span class=\"_ _0\"></span>ost if the follo<span class=\"_ _6\"></span>wing c<span class=\"_ _6\"></span>onditions are me<span class=\"_ _6\"></span>t: the financial asset is being k<span class=\"_ _0\"></span>ept in <span class=\"ws27\">a <span class=\"_ _0\"></span><span class=\"ws22\">business model </span></span>whose purpose is to r<span class=\"_ _0\"></span>eceive con<span class=\"_ _0\"></span>tractually det<span class=\"_ _0\"></span>ermined cash flows and the c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>actual terms <span class=\"_ _6\"></span>and conditions f<span class=\"_ _6\"></span>or the financial asset giv<span class=\"_ _0\"></span>e rise to cash flo<span class=\"_ _6\"></span>ws solely c<span class=\"_ _6\"></span>omprising paymen<span class=\"_ _6\"></span>ts of in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est and principal on certain dat<span class=\"_ _0\"></span>es.The Group'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"ws26\">financial asse<span class=\"_ _0\"></span>ts at amortised cos<span class=\"_ _6\"></span>t c<span class=\"_ _6\"></span>omprise trade r<span class=\"_ _0\"></span>eceiv<span class=\"ws0\">-</span></span></span>ables, other r<span class=\"_ _0\"></span>eceivables, cash &amp; cash equivalen<span class=\"_ _6\"></span>ts. T<span class=\"_ _0\"></span>rade r<span class=\"_ _0\"></span>eceivables which do not ha<span class=\"_ _6\"></span>ve <span class=\"ws20\">a <span class=\"_ _1\"></span></span>substantial financing elemen<span class=\"_ _6\"></span>t are measur<span class=\"_ _0\"></span>ed at the tr<span class=\"_ _0\"></span>ansaction price in accor<span class=\"_ _0\"></span>dance with IFRS 15 Rev<span class=\"_ _6\"></span>enue from Con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>acts with Cust<span class=\"_ _6\"></span>omers. Financial instrumen<span class=\"_ _6\"></span>ts measured a<span class=\"_ _0\"></span>t fair value with changes in value through pr<span class=\"_ _0\"></span>ofit and lossThe Group mak<span class=\"_ _0\"></span>es use of forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontracts t<span class=\"_ _0\"></span>o hedge against fluctuations in e<span class=\"_ _0\"></span>xchange r<span class=\"_ _0\"></span>ates tha<span class=\"_ _6\"></span>t arise during its oper<span class=\"_ _6\"></span>ational activ<span class=\"ws0\">-</span>ities. The c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts ar<span class=\"_ _6\"></span>e initially rec<span class=\"_ _0\"></span>ognised at fair value. Changes in fair r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to c<span class=\"_ _0\"></span>ontracts which does no<span class=\"_ _0\"></span>t qualify for hedge acc<span class=\"_ _6\"></span>ounting ar<span class=\"_ _6\"></span>e rec<span class=\"_ _0\"></span>ognised in profit and loss.The Group en<span class=\"_ _0\"></span>ters int<span class=\"_ _6\"></span>o c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts on Fish Pool t<span class=\"_ _0\"></span>o manage the salmon price risk. Fish Pool c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts are<span class=\"_ _6\"></span> also used to hedge mar<span class=\"_ _0\"></span>gins in certain<span class=\"_ _1\"></span> cases r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o salmon pur<span class=\"_ _6\"></span>chase agreemen<span class=\"_ _6\"></span>ts. The deriva<span class=\"_ _0\"></span>tives are r<span class=\"_ _6\"></span>ecognised a<span class=\"_ _6\"></span>t fair value a<span class=\"_ _0\"></span>t the date o<span class=\"_ _6\"></span>f acquisition. Any subsequen<span class=\"_ _6\"></span>t changes in value ar<span class=\"_ _0\"></span>e classified on the line for fair value adjus<span class=\"_ _6\"></span>tments in pro<span class=\"_ _0\"></span>fit and loss.This cat<span class=\"_ _0\"></span>egory also includes the Group'<span class=\"_ _0\"></span><span class=\"ws3b\">s <span class=\"_ _37\"></span><span class=\"ws24\">unlist<span class=\"_ _0\"></span>ed equity instrument </span></span>and other r<span class=\"_ _0\"></span>eceivables. These instrumen<span class=\"_ _6\"></span>ts are r<span class=\"_ _0\"></span>ecognised a<span class=\"_ _6\"></span>t fair value on the dat<span class=\"_ _0\"></span>e the contr<span class=\"_ _0\"></span>act is enter<span class=\"_ _0\"></span>ed into and ar<span class=\"_ _0\"></span>e also subsequently measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _6\"></span>alue.Financial instrumen<span class=\"_ _6\"></span>ts measured a<span class=\"_ _0\"></span>t fair value in other c<span class=\"_ _6\"></span>omprehensiv<span class=\"_ _6\"></span>e inc<span class=\"_ _6\"></span>ome (OCI)The Group uses deriv<span class=\"_ _0\"></span>atives t<span class=\"_ _6\"></span>o hedge against fluctua<span class=\"_ _6\"></span>tions in for<span class=\"_ _6\"></span>eign e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change ra<span class=\"_ _0\"></span>tes that arise during its oper<span class=\"_ _0\"></span>ational activities. When for<span class=\"ws0\">-</span>war<span class=\"_ _6\"></span>d curr<span class=\"_ _6\"></span>ency con<span class=\"_ _0\"></span>tracts meet the r<span class=\"_ _0\"></span>equirements f<span class=\"_ _0\"></span>or hedge accounting, changes in fair value ar<span class=\"_ _0\"></span>e rec<span class=\"_ _6\"></span>ognised in OCI.The Group has en<span class=\"_ _0\"></span>tered in<span class=\"_ _0\"></span>to <span class=\"ws3d\">a <span class=\"_ _0\"></span><span class=\"ws22\">cross-curr<span class=\"_ _6\"></span>ency int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est swap and <span class=\"ws3d\">a <span class=\"_ _0\"></span>int<span class=\"_ _6\"></span>er<span class=\"ls0 ws0\">-</span></span></span></span>est r<span class=\"_ _0\"></span>ate swap t<span class=\"_ _6\"></span>o hedge risk exposed t<span class=\"_ _0\"></span>o inter<span class=\"_ _0\"></span>est-bearing debt and the oper<span class=\"_ _6\"></span>ations on Iceland. Changes in fair v<span class=\"_ _6\"></span>alue of those deriv<span class=\"_ _6\"></span>ativ<span class=\"_ _6\"></span>es are r<span class=\"_ _6\"></span>ecognised in OCI. Der<span class=\"_ _6\"></span>ecognition o<span class=\"_ _6\"></span>f financial assets A <span class=\"_ _0\"></span><span class=\"ws22\">financial asset or<span class=\"_ _6\"></span>, if rele<span class=\"_ _0\"></span>vant, <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws22\">portion of <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws22\">financial asset or portion </span></span></span></span></span>of <span class=\"ls0 ws0\">a group of iden<span class=\"_ _0\"></span>tical financial assets, is derec<span class=\"_ _0\"></span>ognised if:</span>\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">the con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>actual entitlemen<span class=\"_ _6\"></span>t to r<span class=\"_ _0\"></span>eceive cash flows fr<span class=\"_ _6\"></span>om the </span>financial asset e<span class=\"_ _0\"></span>xpires, or\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">the Group has tr<span class=\"_ _0\"></span>ansferr<span class=\"_ _0\"></span>ed the con<span class=\"_ _6\"></span>tractual en<span class=\"_ _0\"></span>titlement </span>to r<span class=\"_ _0\"></span>eceive cash flows fr<span class=\"_ _6\"></span>om the financial asset or r<span class=\"_ _0\"></span>etains the right t<span class=\"_ _6\"></span>o r<span class=\"_ _6\"></span>eceive the cash flo<span class=\"_ _6\"></span>ws from a financial asset but a<span class=\"_ _6\"></span>t the same time pledges to tr<span class=\"_ _0\"></span>ansfer these t<span class=\"_ _0\"></span>o a c<span class=\"_ _6\"></span>ount<span class=\"_ _6\"></span>erparty, and either:a. <span class=\"_ _48\"> </span><span class=\"ff3 fc4\">the Group has tr<span class=\"_ _0\"></span>ansferr<span class=\"_ _0\"></span>ed the bulk of the risk and </span>benefits associa<span class=\"_ _6\"></span>ted with the asse<span class=\"_ _0\"></span>t, ora. <span class=\"_ _48\"> </span><span class=\"ff3 fc4\">the Group has neither tr<span class=\"_ _0\"></span>ansferr<span class=\"_ _0\"></span>ed nor re<span class=\"_ _6\"></span>tained the bulk </span>of the risk and bene<span class=\"_ _6\"></span>fits associat<span class=\"_ _0\"></span>ed with the asset but has tr<span class=\"_ _6\"></span>ansf<span class=\"_ _6\"></span>err<span class=\"_ _6\"></span>ed con<span class=\"_ _0\"></span>trol ov<span class=\"_ _6\"></span>er the asset.Pro<span class=\"_ _0\"></span>visions for losses on financial assetsThe Group has made <span class=\"ws25\">a <span class=\"_ _0\"></span><span class=\"ws22\">pro<span class=\"_ _0\"></span>vision for expect<span class=\"_ _0\"></span>ed losses on all debt instru<span class=\"ls0 ws0\">-</span></span></span>ments tha<span class=\"_ _6\"></span>t ar<span class=\"_ _6\"></span>e not classified a<span class=\"_ _6\"></span>t fair value thr<span class=\"_ _0\"></span>ough profit and loss. The Group r<span class=\"_ _0\"></span>ecognises e<span class=\"_ _6\"></span>xpect<span class=\"_ _6\"></span>ed credit losses on the basis o<span class=\"_ _6\"></span>f <span class=\"ws3b\">a <span class=\"_ _1\"></span>specific </span>assessment o<span class=\"_ _6\"></span>f each individual cust<span class=\"_ _6\"></span>omer<span class=\"_ _6\"></span>. The Group r<span class=\"_ _0\"></span>ecognises its loss pro<span class=\"_ _0\"></span>vision on the basis of for cr<span class=\"_ _0\"></span>edit losses expected o<span class=\"_ _0\"></span>ver the remaining lif<span class=\"_ _6\"></span>e of the e<span class=\"_ _6\"></span>xposur<span class=\"_ _6\"></span>e, and not based on a 12-mon<span class=\"_ _6\"></span>th e<span class=\"_ _6\"></span>xpected loss.Financial liabilitiesFinancial liabilities ar<span class=\"_ _6\"></span>e, aft<span class=\"_ _6\"></span>er initial rec<span class=\"_ _0\"></span>ognition, classified as loans and liabilities, or deriva<span class=\"_ _0\"></span>tives designat<span class=\"_ _6\"></span>ed as hedging instrumen<span class=\"_ _6\"></span>ts in an eff<span class=\"_ _0\"></span>ective hedging arr<span class=\"_ _6\"></span>angement. Deriv<span class=\"_ _6\"></span>ativ<span class=\"_ _0\"></span>es are initially r<span class=\"_ _6\"></span>ec<span class=\"_ _6\"></span>ognised at fair value. L<span class=\"_ _0\"></span>oans and liabilities are r<span class=\"_ _6\"></span>ec<span class=\"_ _6\"></span>ognised at fair v<span class=\"_ _6\"></span>alue adjust<span class=\"_ _6\"></span>ed for dir<span class=\"_ _0\"></span>ectly attributable transaction c<span class=\"_ _0\"></span>osts. Deriva<span class=\"_ _6\"></span>tives ar<span class=\"_ _0\"></span>e financial liabilities when theff<span class=\"_ _0\"></span>ective int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est me<span class=\"_ _6\"></span>thod fair value is nega<span class=\"_ _6\"></span>tive and ar<span class=\"_ _6\"></span>e trea<span class=\"_ _6\"></span>ted f<span class=\"_ _0\"></span>or accounting purposes in the same wa<span class=\"_ _0\"></span>y as derivativ<span class=\"_ _6\"></span>es that ar<span class=\"_ _0\"></span>e assets.L<span class=\"_ _6\"></span>oans and liabilitiesA<span class=\"_ _0\"></span>fter initial r<span class=\"_ _6\"></span>ecognition, in<span class=\"_ _0\"></span>ter<span class=\"_ _6\"></span>est-bearing loans will be measur<span class=\"_ _0\"></span>ed at amortised c<span class=\"_ _6\"></span>ost. Gains and losses ar<span class=\"_ _6\"></span>e r<span class=\"_ _6\"></span>ecognised in pr<span class=\"_ _0\"></span>ofit and loss when the liability is der<span class=\"_ _6\"></span>ecogniseAcc<span class=\"_ _0\"></span>ounting policiesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>actsThe Group en<span class=\"_ _0\"></span>ters int<span class=\"_ _6\"></span>o forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontracts t<span class=\"_ _0\"></span>o reduce the for<span class=\"ws0\">-</span>eign e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change risk rela<span class=\"_ _6\"></span>ting to futur<span class=\"_ _0\"></span>e sales re<span class=\"_ _6\"></span>venues deriving fr<span class=\"_ _6\"></span>om cust<span class=\"_ _6\"></span>omer con<span class=\"_ _0\"></span>tracts denominat<span class=\"_ _0\"></span>ed in foreign <span class=\"_ _6\"></span>currencies f<span class=\"_ _6\"></span>or the physical delivery o<span class=\"_ _6\"></span>f salmon. The Group'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span><span class=\"ws1e\">forwar<span class=\"_ _6\"></span>d currency c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts fall due </span></span>for pa<span class=\"_ _6\"></span>yment be<span class=\"_ _6\"></span>tween January 2023 and January 2024, and hedge all tr<span class=\"_ _6\"></span>ade receiv<span class=\"_ _6\"></span>ables and cash flows fr<span class=\"_ _0\"></span>om sales contr<span class=\"_ _0\"></span>acts in for<span class=\"_ _6\"></span>eign curr<span class=\"_ _6\"></span>encies during this period. Forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts are r<span class=\"_ _6\"></span>ec<span class=\"_ _6\"></span>ognised at fair v<span class=\"_ _6\"></span>alue in the balance sheet. The fair v<span class=\"_ _6\"></span>alue of f<span class=\"_ _6\"></span>orwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts are valued using valua<span class=\"_ _6\"></span>tion techniques, which emplo<span class=\"_ _0\"></span>y the use of marke<span class=\"_ _6\"></span>t observable inputs such as forwar<span class=\"_ _0\"></span>d pricing and swap models using presen<span class=\"_ _6\"></span>t value calculations. The models inc<span class=\"_ _0\"></span>orporat<span class=\"_ _0\"></span>e various inputs including the cr<span class=\"_ _6\"></span>edit quality of c<span class=\"_ _6\"></span>ount<span class=\"_ _0\"></span>erparties, foreign e<span class=\"_ _0\"></span>xchange spo<span class=\"_ _0\"></span>t and forwar<span class=\"_ _6\"></span>d r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>es, yield curves o<span class=\"_ _6\"></span>f the r<span class=\"_ _6\"></span>espective curr<span class=\"_ _0\"></span>encies, currency basis spr<span class=\"_ _6\"></span>eads betw<span class=\"_ _6\"></span>een the respectiv<span class=\"_ _6\"></span>e curr<span class=\"_ _6\"></span>encies. Rec<span class=\"_ _0\"></span>ognition of gains and losses r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o the forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts depends on whether they qualify for hedge acc<span class=\"_ _0\"></span>ounting. For forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts that qualify f<span class=\"_ _6\"></span>or hedge accoun<span class=\"_ _0\"></span>ting, the fair value o<span class=\"_ _6\"></span>f the eff<span class=\"_ _0\"></span>ective portion is r<span class=\"_ _6\"></span>ecognised in o<span class=\"_ _0\"></span>ther compr<span class=\"_ _6\"></span>e<span class=\"ws0\">-</span>hensive inc<span class=\"_ _0\"></span>ome. When time differ<span class=\"_ _6\"></span>ences arise between r<span class=\"_ _0\"></span>eceipts fr<span class=\"_ _6\"></span>om sales c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts and the settlemen<span class=\"_ _0\"></span>t of forwar<span class=\"_ _0\"></span>d hedges, the currency acc<span class=\"_ _6\"></span>ount r<span class=\"_ _6\"></span>eplaces the forwar<span class=\"_ _0\"></span>d hedges as the hedging instrument. Dr<span class=\"_ _6\"></span>awdowns on the curr<span class=\"_ _6\"></span>ency acc<span class=\"_ _6\"></span>ount, when this is deemed t<span class=\"_ _6\"></span>o be the hedging instrumen<span class=\"_ _6\"></span>t, are r<span class=\"_ _0\"></span>ecognised a<span class=\"_ _6\"></span>t the ex<span class=\"_ _0\"></span>change ra<span class=\"_ _0\"></span>te in eff<span class=\"_ _0\"></span>ect on the r<span class=\"_ _6\"></span>eporting dat<span class=\"_ _6\"></span>e and the re<span class=\"_ _0\"></span>valuation e<span class=\"_ _6\"></span>ffect is r<span class=\"_ _0\"></span>ecognised in OCI. Gains and losses r<span class=\"_ _6\"></span>ecognised in OCI and accumula<span class=\"_ _0\"></span>ted equity are r<span class=\"_ _6\"></span>ecycled t<span class=\"_ _6\"></span>o pro<span class=\"_ _6\"></span>fit and loss in the same period as the hedged expect<span class=\"_ _0\"></span>ed futur<span class=\"_ _6\"></span>e cash flows a<span class=\"_ _6\"></span>ffect pr<span class=\"_ _0\"></span>ofit and loss. Inefficiency in hedging fact<span class=\"_ _6\"></span>ors arises when the hedged volume de<span class=\"_ _6\"></span>viat<span class=\"_ _0\"></span>es from the deliver<span class=\"_ _0\"></span>ed volume. The inefficiency is r<span class=\"_ _0\"></span>ecognised as a financial it<span class=\"_ _6\"></span>em in pro<span class=\"_ _6\"></span>fit and loss. The Group c<span class=\"_ _0\"></span>omplies with the criteria set out in IFRS 9 when assessing whether <span class=\"_ _1\"></span>a <span class=\"_ _37\"></span><span class=\"ws1c\">forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontract mee<span class=\"_ _6\"></span>ts the r<span class=\"_ _6\"></span>equiremen<span class=\"_ _0\"></span>ts for </span>hedge acc<span class=\"_ _6\"></span>ounting. This means tha<span class=\"_ _6\"></span>t satis<span class=\"_ _6\"></span>factory documen<span class=\"_ _6\"></span>tation o<span class=\"_ _6\"></span>f the matt<span class=\"_ _0\"></span>er to be hedged must e<span class=\"_ _6\"></span>xist when the hedge is en<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>ed into, and ther<span class=\"_ _6\"></span>e must be <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws26\">high level o<span class=\"_ _6\"></span>f efficiency<span class=\"_ _6\"></span>, in that the hedge r<span class=\"_ _0\"></span>eflects </span></span>the e<span class=\"_ _6\"></span>xpected cash flo<span class=\"_ _6\"></span>w from the underlying sales c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>act. There must also be <span class=\"ws0\">a </span>high degree of pr<span class=\"_ _0\"></span>obability that the futur<span class=\"_ _6\"></span>e cash flow will mat<span class=\"_ _0\"></span>erialise and the efficiency of the hedge must be measur<span class=\"_ _0\"></span>able. The efficiency o<span class=\"_ _6\"></span>f hedges is monitor<span class=\"_ _0\"></span>ed con<span class=\"_ _6\"></span>tinuously.For f<span class=\"_ _6\"></span>orwar<span class=\"_ _6\"></span>d currency c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts which do not qualify f<span class=\"_ _6\"></span>or hedge acc<span class=\"_ _6\"></span>ounting, an<span class=\"_ _6\"></span>y change in the fair value is r<span class=\"_ _0\"></span>ecognised as <span class=\"ws0\">a </span>change in fair value thr<span class=\"_ _0\"></span>ough profit and loss. The hedging r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e is the spot r<span class=\"_ _0\"></span>ate adjus<span class=\"_ _0\"></span>ted for <span class=\"ws1b\">a <span class=\"_ _1\"></span></span>forwar<span class=\"_ _0\"></span>d element. The forwar<span class=\"_ _0\"></span>d element is the diff<span class=\"_ _6\"></span>erence be<span class=\"_ _0\"></span>tween the spot r<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>e and the forwar<span class=\"_ _0\"></span>d ra<span class=\"_ _6\"></span>te, and r<span class=\"_ _0\"></span>eflects the diff<span class=\"_ _6\"></span>erence in the r<span class=\"_ _0\"></span>ate o<span class=\"_ _0\"></span>f inter<span class=\"_ _0\"></span>est betw<span class=\"_ _6\"></span>een NOK and the curr<span class=\"_ _6\"></span>ency traded. Wh<span class=\"_ _6\"></span>en sev<span class=\"_ _6\"></span>eral f<span class=\"_ _0\"></span>orward hedges ar<span class=\"_ _6\"></span>e linked t<span class=\"_ _6\"></span>o <span class=\"ws0\">a <span class=\"_ _1\"></span></span>sales contr<span class=\"_ _0\"></span>act, the hedging ra<span class=\"_ _6\"></span>te is calcula<span class=\"_ _6\"></span>t<span class=\"_ _6\"></span>ed as the volume-w<span class=\"_ _6\"></span>eight<span class=\"_ _6\"></span>ed forwar<span class=\"_ _0\"></span>d ra<span class=\"_ _6\"></span>te f<span class=\"_ _0\"></span>or the underlying hedges.Int<span class=\"_ _0\"></span>erest and curr<span class=\"_ _0\"></span>ency swapsThe group has en<span class=\"_ _0\"></span>tered in<span class=\"_ _0\"></span>to <span class=\"ws27\">a <span class=\"_ _6\"></span><span class=\"ws26\">int<span class=\"_ _0\"></span>erest swap and cr<span class=\"_ _0\"></span>oss-currency int<span class=\"_ _0\"></span>erest </span></span>r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e swap with the purpose of hedging in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est ra<span class=\"_ _0\"></span>te risk for <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws26\">share of </span></span>the group'<span class=\"_ _c\"></span><span class=\"ws1f\">s <span class=\"_ _6\"></span><span class=\"ws22\">loans with floating in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est ra<span class=\"_ _0\"></span>tes and hedging of curr<span class=\"_ _0\"></span>ency </span></span>risk r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to the oper<span class=\"_ _0\"></span>ations in Iceland. The hedging of in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e risk is <span class=\"ws1f\">a <span class=\"_ _0\"></span><span class=\"ws26\">cash flow hedging, and the hedging of the business in Iceland </span></span>is a <span class=\"_ _0\"></span><span class=\"ws37\">net inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>t hedging, both hedging c<span class=\"_ _0\"></span>onditions are c<span class=\"_ _6\"></span>onsidered </span>to sa<span class=\"_ _6\"></span>tisfy the r<span class=\"_ _0\"></span>equirements f<span class=\"_ _0\"></span>or hedge accounting. The fair v<span class=\"_ _0\"></span>alue of the swaps ar<span class=\"_ _6\"></span>e valued using v<span class=\"_ _6\"></span>aluation t<span class=\"_ _6\"></span>echniques, which employ the use of mark<span class=\"_ _0\"></span>et observable inputs such as f<span class=\"_ _6\"></span>orwar<span class=\"_ _6\"></span>d pricing and swap models using pr<span class=\"_ _6\"></span>esent v<span class=\"_ _6\"></span>alue calculations. The models inc<span class=\"_ _0\"></span>orporat<span class=\"_ _0\"></span>e various inputs including the cr<span class=\"_ _0\"></span>edit quality of coun<span class=\"_ _0\"></span>terparties, for<span class=\"_ _0\"></span>eign e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change spot and f<span class=\"_ _6\"></span>orwar<span class=\"_ _6\"></span>d r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>es, yield curves o<span class=\"_ _6\"></span>f the r<span class=\"_ _6\"></span>espective cur<span class=\"ws0\">-</span>r<span class=\"_ _6\"></span>encies, currency basis spr<span class=\"_ _0\"></span>eads between the r<span class=\"_ _6\"></span>espective curr<span class=\"_ _0\"></span>encies and int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ate curv<span class=\"_ _6\"></span>es. Rec<span class=\"_ _0\"></span>ognition of gains and losses r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o the forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontracts depends on whe<span class=\"_ _0\"></span>ther they qualify for hedge acc<span class=\"_ _6\"></span>ounting. The fair v<span class=\"_ _6\"></span>alue changes of the swaps q<span class=\"_ _6\"></span>ualifying for hedge acc<span class=\"_ _6\"></span>ounting ar<span class=\"_ _6\"></span>e r<span class=\"_ _6\"></span>ecognised in o<span class=\"_ _0\"></span>ther compr<span class=\"_ _6\"></span>ehensive inc<span class=\"_ _0\"></span>ome, and the swap c<span class=\"_ _6\"></span>osts ar<span class=\"_ _6\"></span>e amortized as in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est cos<span class=\"_ _6\"></span>ts ov<span class=\"_ _0\"></span>er the term of the agr<span class=\"_ _6\"></span>eement. The e<span class=\"_ _6\"></span>ffectiv<span class=\"_ _0\"></span>eness of hedging is measured a<span class=\"_ _6\"></span>t the end of each period, any ine<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ective portion will be r<span class=\"_ _0\"></span>ecognised as <span class=\"ws0\">a financial </span>item in the pr<span class=\"_ _0\"></span>ofit and loss.Financial c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts Fish poolThe Group en<span class=\"_ _0\"></span>ters int<span class=\"_ _6\"></span>o financial con<span class=\"_ _0\"></span>tracts on Fish Pool t<span class=\"_ _0\"></span>o hedge prices r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o pur<span class=\"_ _6\"></span>chase and sales con<span class=\"_ _0\"></span>tracts for the ph<span class=\"_ _6\"></span>ysical delivery o<span class=\"_ _0\"></span>f salmon. The c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts fall due for se<span class=\"_ _0\"></span>ttlement within one year<span class=\"_ _6\"></span>. Real<span class=\"ws0\">-</span>ised gains or losses on these c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts ar<span class=\"_ _6\"></span>e rec<span class=\"_ _0\"></span>ognised in opera<span class=\"_ _6\"></span>ting pro<span class=\"_ _0\"></span>fit/loss. The contr<span class=\"_ _0\"></span>acts are measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _0\"></span>alue. Unrealised gains and losses ar<span class=\"_ _6\"></span>e included in fair value adjustmen<span class=\"_ _0\"></span>ts in profit and loss. The fair value o<span class=\"_ _6\"></span>f Fish Pool c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts is calculat<span class=\"_ _6\"></span>ed on the basis of the c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>act'<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span><span class=\"ws4f\">agreed settlemen<span class=\"_ _0\"></span>t price, the market v<span class=\"_ _0\"></span>alue of the fish on </span>the r<span class=\"_ _6\"></span>eporting dat<span class=\"_ _6\"></span>e, the con<span class=\"_ _0\"></span>tract'<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws33\">t<span class=\"_ _6\"></span>erm and observable mark<span class=\"_ _0\"></span>et prices </span></span>for c<span class=\"_ _0\"></span>ontracts with an equiv<span class=\"_ _0\"></span>alent term.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-138-11": {
   "value": "Financial instrumen<span class=\"_ _6\"></span>ts measured a<span class=\"_ _0\"></span>t fair value with changes in value through pr<span class=\"_ _0\"></span>ofit and lossThe Group mak<span class=\"_ _0\"></span>es use of forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontracts t<span class=\"_ _0\"></span>o hedge against fluctuations in e<span class=\"_ _0\"></span>xchange r<span class=\"_ _0\"></span>ates tha<span class=\"_ _6\"></span>t arise during its oper<span class=\"_ _6\"></span>ational activ<span class=\"ws0\">-</span>ities. The c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts ar<span class=\"_ _6\"></span>e initially rec<span class=\"_ _0\"></span>ognised at fair value. Changes in fair r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to c<span class=\"_ _0\"></span>ontracts which does no<span class=\"_ _0\"></span>t qualify for hedge acc<span class=\"_ _6\"></span>ounting ar<span class=\"_ _6\"></span>e rec<span class=\"_ _0\"></span>ognised in profit and loss.The Group en<span class=\"_ _0\"></span>ters int<span class=\"_ _6\"></span>o c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts on Fish Pool t<span class=\"_ _0\"></span>o manage the salmon price risk. Fish Pool c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts are<span class=\"_ _6\"></span> also used to hedge mar<span class=\"_ _0\"></span>gins in certain<span class=\"_ _1\"></span> cases r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o salmon pur<span class=\"_ _6\"></span>chase agreemen<span class=\"_ _6\"></span>ts. The deriva<span class=\"_ _0\"></span>tives are r<span class=\"_ _6\"></span>ecognised a<span class=\"_ _6\"></span>t fair value a<span class=\"_ _0\"></span>t the date o<span class=\"_ _6\"></span>f acquisition. Any subsequen<span class=\"_ _6\"></span>t changes in value ar<span class=\"_ _0\"></span>e classified on the line for fair value adjus<span class=\"_ _6\"></span>tments in pro<span class=\"_ _0\"></span>fit and loss.This cat<span class=\"_ _0\"></span>egory also includes the Group'<span class=\"_ _0\"></span><span class=\"ws3b\">s <span class=\"_ _37\"></span><span class=\"ws24\">unlist<span class=\"_ _0\"></span>ed equity instrument </span></span>and other r<span class=\"_ _0\"></span>eceivables. These instrumen<span class=\"_ _6\"></span>ts are r<span class=\"_ _0\"></span>ecognised a<span class=\"_ _6\"></span>t fair value on the dat<span class=\"_ _0\"></span>e the contr<span class=\"_ _0\"></span>act is enter<span class=\"_ _0\"></span>ed into and ar<span class=\"_ _0\"></span>e also subsequently measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _6\"></span>alue.Financial c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts Fish poolThe Group en<span class=\"_ _0\"></span>ters int<span class=\"_ _6\"></span>o financial con<span class=\"_ _0\"></span>tracts on Fish Pool t<span class=\"_ _0\"></span>o hedge prices r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o pur<span class=\"_ _6\"></span>chase and sales con<span class=\"_ _0\"></span>tracts for the ph<span class=\"_ _6\"></span>ysical delivery o<span class=\"_ _0\"></span>f salmon. The c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts fall due for se<span class=\"_ _0\"></span>ttlement within one year<span class=\"_ _6\"></span>. Real<span class=\"ws0\">-</span>ised gains or losses on these c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts ar<span class=\"_ _6\"></span>e rec<span class=\"_ _0\"></span>ognised in opera<span class=\"_ _6\"></span>ting pro<span class=\"_ _0\"></span>fit/loss. The contr<span class=\"_ _0\"></span>acts are measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _0\"></span>alue. Unrealised gains and losses ar<span class=\"_ _6\"></span>e included in fair value adjustmen<span class=\"_ _0\"></span>ts in profit and loss. The fair value o<span class=\"_ _6\"></span>f Fish Pool c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts is calculat<span class=\"_ _6\"></span>ed on the basis of the c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>act'<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span><span class=\"ws4f\">agreed settlemen<span class=\"_ _0\"></span>t price, the market v<span class=\"_ _0\"></span>alue of the fish on </span>the r<span class=\"_ _6\"></span>eporting dat<span class=\"_ _6\"></span>e, the con<span class=\"_ _0\"></span>tract'<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws33\">t<span class=\"_ _6\"></span>erm and observable mark<span class=\"_ _0\"></span>et prices </span></span>for c<span class=\"_ _0\"></span>ontracts with an equiv<span class=\"_ _0\"></span>alent term.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-141-11": {
   "value": "Der<span class=\"_ _6\"></span>ecognition o<span class=\"_ _6\"></span>f financial assets A <span class=\"_ _0\"></span><span class=\"ws22\">financial asset or<span class=\"_ _6\"></span>, if rele<span class=\"_ _0\"></span>vant, <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws22\">portion of <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws22\">financial asset or portion </span></span></span></span></span>of <span class=\"ls0 ws0\">a group of iden<span class=\"_ _0\"></span>tical financial assets, is derec<span class=\"_ _0\"></span>ognised if:</span>\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">the con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>actual entitlemen<span class=\"_ _6\"></span>t to r<span class=\"_ _0\"></span>eceive cash flows fr<span class=\"_ _6\"></span>om the </span>financial asset e<span class=\"_ _0\"></span>xpires, or\u2022 <span class=\"_ _12\"> </span><span class=\"ff3 fc4\">the Group has tr<span class=\"_ _0\"></span>ansferr<span class=\"_ _0\"></span>ed the con<span class=\"_ _6\"></span>tractual en<span class=\"_ _0\"></span>titlement </span>to r<span class=\"_ _0\"></span>eceive cash flows fr<span class=\"_ _6\"></span>om the financial asset or r<span class=\"_ _0\"></span>etains the right t<span class=\"_ _6\"></span>o r<span class=\"_ _6\"></span>eceive the cash flo<span class=\"_ _6\"></span>ws from a financial asset but a<span class=\"_ _6\"></span>t the same time pledges to tr<span class=\"_ _0\"></span>ansfer these t<span class=\"_ _0\"></span>o a c<span class=\"_ _6\"></span>ount<span class=\"_ _6\"></span>erparty, and either:a. <span class=\"_ _48\"> </span><span class=\"ff3 fc4\">the Group has tr<span class=\"_ _0\"></span>ansferr<span class=\"_ _0\"></span>ed the bulk of the risk and </span>benefits associa<span class=\"_ _6\"></span>ted with the asse<span class=\"_ _0\"></span>t, ora. <span class=\"_ _48\"> </span><span class=\"ff3 fc4\">the Group has neither tr<span class=\"_ _0\"></span>ansferr<span class=\"_ _0\"></span>ed nor re<span class=\"_ _6\"></span>tained the bulk </span>of the risk and bene<span class=\"_ _6\"></span>fits associat<span class=\"_ _0\"></span>ed with the asset but has tr<span class=\"_ _6\"></span>ansf<span class=\"_ _6\"></span>err<span class=\"_ _6\"></span>ed con<span class=\"_ _0\"></span>trol ov<span class=\"_ _6\"></span>er the asset.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-143-10": {
   "value": "Financial liabilitiesFinancial liabilities ar<span class=\"_ _6\"></span>e, aft<span class=\"_ _6\"></span>er initial rec<span class=\"_ _0\"></span>ognition, classified as loans and liabilities, or deriva<span class=\"_ _0\"></span>tives designat<span class=\"_ _6\"></span>ed as hedging instrumen<span class=\"_ _6\"></span>ts in an eff<span class=\"_ _0\"></span>ective hedging arr<span class=\"_ _6\"></span>angement. Deriv<span class=\"_ _6\"></span>ativ<span class=\"_ _0\"></span>es are initially r<span class=\"_ _6\"></span>ec<span class=\"_ _6\"></span>ognised at fair value. L<span class=\"_ _0\"></span>oans and liabilities are r<span class=\"_ _6\"></span>ec<span class=\"_ _6\"></span>ognised at fair v<span class=\"_ _6\"></span>alue adjust<span class=\"_ _6\"></span>ed for dir<span class=\"_ _0\"></span>ectly attributable transaction c<span class=\"_ _0\"></span>osts. Deriva<span class=\"_ _6\"></span>tives ar<span class=\"_ _0\"></span>e financial liabilities when theff<span class=\"_ _0\"></span>ective int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est me<span class=\"_ _6\"></span>thod fair value is nega<span class=\"_ _6\"></span>tive and ar<span class=\"_ _6\"></span>e trea<span class=\"_ _6\"></span>ted f<span class=\"_ _0\"></span>or accounting purposes in the same wa<span class=\"_ _0\"></span>y as derivativ<span class=\"_ _6\"></span>es that ar<span class=\"_ _0\"></span>e assets.L<span class=\"_ _6\"></span>oans and liabilitiesA<span class=\"_ _0\"></span>fter initial r<span class=\"_ _6\"></span>ecognition, in<span class=\"_ _0\"></span>ter<span class=\"_ _6\"></span>est-bearing loans will be measur<span class=\"_ _0\"></span>ed at amortised c<span class=\"_ _6\"></span>ost. Gains and losses ar<span class=\"_ _6\"></span>e r<span class=\"_ _6\"></span>ecognised in pr<span class=\"_ _0\"></span>ofit and loss when the liability is der<span class=\"_ _6\"></span>ecognise",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-144-11": {
   "value": "L<span class=\"_ _6\"></span>oans and liabilitiesA<span class=\"_ _0\"></span>fter initial r<span class=\"_ _6\"></span>ecognition, in<span class=\"_ _0\"></span>ter<span class=\"_ _6\"></span>est-bearing loans will be measur<span class=\"_ _0\"></span>ed at amortised c<span class=\"_ _6\"></span>ost. Gains and losses ar<span class=\"_ _6\"></span>e r<span class=\"_ _6\"></span>ecognised in pr<span class=\"_ _0\"></span>ofit and loss when the liability is der<span class=\"_ _6\"></span>ecogniseA<span class=\"_ _0\"></span>fter initial r<span class=\"_ _6\"></span>ecognition, in<span class=\"_ _0\"></span>teres<span class=\"_ _6\"></span>t-bearing loans and borro<span class=\"_ _0\"></span>wings are subsequently measur<span class=\"_ _0\"></span>ed at amor<span class=\"ws0\">-</span>tised c<span class=\"_ _6\"></span>ost using the eff<span class=\"_ _0\"></span>ective int<span class=\"_ _0\"></span>erest me<span class=\"_ _0\"></span>thod. Gains and losses are r<span class=\"_ _6\"></span>ecognised in pr<span class=\"_ _0\"></span>ofit or loss when the liabilities ar<span class=\"_ _6\"></span>e derec<span class=\"_ _0\"></span>ognised as well as through the e<span class=\"_ _6\"></span>ffectiv<span class=\"_ _0\"></span>e inter<span class=\"_ _0\"></span>est method amortisa<span class=\"_ _6\"></span>tion process. Amortised c<span class=\"_ _6\"></span>ost is calculat<span class=\"_ _0\"></span>ed by taking into acc<span class=\"_ _0\"></span>ount any disc<span class=\"_ _0\"></span>ount or premium on acquisition and f<span class=\"_ _0\"></span>ees or c<span class=\"_ _6\"></span>osts that ar<span class=\"_ _0\"></span>e an int<span class=\"_ _6\"></span>egral part o<span class=\"_ _6\"></span>f the eff<span class=\"_ _0\"></span>ective int<span class=\"_ _0\"></span>erest me<span class=\"_ _6\"></span>thod. The eff<span class=\"_ _0\"></span>ective int<span class=\"_ _0\"></span>erest me<span class=\"_ _6\"></span>thod amorti<span class=\"ws0\">-</span>sation is included as finance c<span class=\"_ _0\"></span>osts in the sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t of pr<span class=\"_ _0\"></span>ofit or loss. See Not<span class=\"_ _6\"></span>e 3.11 for further de<span class=\"_ _6\"></span>tails.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-153-7": {
   "value": "Acc<span class=\"_ _0\"></span>ounting policiesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>actsThe Group en<span class=\"_ _0\"></span>ters int<span class=\"_ _6\"></span>o forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontracts t<span class=\"_ _0\"></span>o reduce the for<span class=\"ws0\">-</span>eign e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change risk rela<span class=\"_ _6\"></span>ting to futur<span class=\"_ _0\"></span>e sales re<span class=\"_ _6\"></span>venues deriving fr<span class=\"_ _6\"></span>om cust<span class=\"_ _6\"></span>omer con<span class=\"_ _0\"></span>tracts denominat<span class=\"_ _0\"></span>ed in foreign <span class=\"_ _6\"></span>currencies f<span class=\"_ _6\"></span>or the physical delivery o<span class=\"_ _6\"></span>f salmon. The Group'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span><span class=\"ws1e\">forwar<span class=\"_ _6\"></span>d currency c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts fall due </span></span>for pa<span class=\"_ _6\"></span>yment be<span class=\"_ _6\"></span>tween January 2023 and January 2024, and hedge all tr<span class=\"_ _6\"></span>ade receiv<span class=\"_ _6\"></span>ables and cash flows fr<span class=\"_ _0\"></span>om sales contr<span class=\"_ _0\"></span>acts in for<span class=\"_ _6\"></span>eign curr<span class=\"_ _6\"></span>encies during this period. Forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts are r<span class=\"_ _6\"></span>ec<span class=\"_ _6\"></span>ognised at fair v<span class=\"_ _6\"></span>alue in the balance sheet. The fair v<span class=\"_ _6\"></span>alue of f<span class=\"_ _6\"></span>orwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts are valued using valua<span class=\"_ _6\"></span>tion techniques, which emplo<span class=\"_ _0\"></span>y the use of marke<span class=\"_ _6\"></span>t observable inputs such as forwar<span class=\"_ _0\"></span>d pricing and swap models using presen<span class=\"_ _6\"></span>t value calculations. The models inc<span class=\"_ _0\"></span>orporat<span class=\"_ _0\"></span>e various inputs including the cr<span class=\"_ _6\"></span>edit quality of c<span class=\"_ _6\"></span>ount<span class=\"_ _0\"></span>erparties, foreign e<span class=\"_ _0\"></span>xchange spo<span class=\"_ _0\"></span>t and forwar<span class=\"_ _6\"></span>d r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>es, yield curves o<span class=\"_ _6\"></span>f the r<span class=\"_ _6\"></span>espective curr<span class=\"_ _0\"></span>encies, currency basis spr<span class=\"_ _6\"></span>eads betw<span class=\"_ _6\"></span>een the respectiv<span class=\"_ _6\"></span>e curr<span class=\"_ _6\"></span>encies. Rec<span class=\"_ _0\"></span>ognition of gains and losses r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o the forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts depends on whether they qualify for hedge acc<span class=\"_ _0\"></span>ounting. For forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts that qualify f<span class=\"_ _6\"></span>or hedge accoun<span class=\"_ _0\"></span>ting, the fair value o<span class=\"_ _6\"></span>f the eff<span class=\"_ _0\"></span>ective portion is r<span class=\"_ _6\"></span>ecognised in o<span class=\"_ _0\"></span>ther compr<span class=\"_ _6\"></span>e<span class=\"ws0\">-</span>hensive inc<span class=\"_ _0\"></span>ome. When time differ<span class=\"_ _6\"></span>ences arise between r<span class=\"_ _0\"></span>eceipts fr<span class=\"_ _6\"></span>om sales c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts and the settlemen<span class=\"_ _0\"></span>t of forwar<span class=\"_ _0\"></span>d hedges, the currency acc<span class=\"_ _6\"></span>ount r<span class=\"_ _6\"></span>eplaces the forwar<span class=\"_ _0\"></span>d hedges as the hedging instrument. Dr<span class=\"_ _6\"></span>awdowns on the curr<span class=\"_ _6\"></span>ency acc<span class=\"_ _6\"></span>ount, when this is deemed t<span class=\"_ _6\"></span>o be the hedging instrumen<span class=\"_ _6\"></span>t, are r<span class=\"_ _0\"></span>ecognised a<span class=\"_ _6\"></span>t the ex<span class=\"_ _0\"></span>change ra<span class=\"_ _0\"></span>te in eff<span class=\"_ _0\"></span>ect on the r<span class=\"_ _6\"></span>eporting dat<span class=\"_ _6\"></span>e and the re<span class=\"_ _0\"></span>valuation e<span class=\"_ _6\"></span>ffect is r<span class=\"_ _0\"></span>ecognised in OCI. Gains and losses r<span class=\"_ _6\"></span>ecognised in OCI and accumula<span class=\"_ _0\"></span>ted equity are r<span class=\"_ _6\"></span>ecycled t<span class=\"_ _6\"></span>o pro<span class=\"_ _6\"></span>fit and loss in the same period as the hedged expect<span class=\"_ _0\"></span>ed futur<span class=\"_ _6\"></span>e cash flows a<span class=\"_ _6\"></span>ffect pr<span class=\"_ _0\"></span>ofit and loss. Inefficiency in hedging fact<span class=\"_ _6\"></span>ors arises when the hedged volume de<span class=\"_ _6\"></span>viat<span class=\"_ _0\"></span>es from the deliver<span class=\"_ _0\"></span>ed volume. The inefficiency is r<span class=\"_ _0\"></span>ecognised as a financial it<span class=\"_ _6\"></span>em in pro<span class=\"_ _6\"></span>fit and loss. The Group c<span class=\"_ _0\"></span>omplies with the criteria set out in IFRS 9 when assessing whether <span class=\"_ _1\"></span>a <span class=\"_ _37\"></span><span class=\"ws1c\">forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontract mee<span class=\"_ _6\"></span>ts the r<span class=\"_ _6\"></span>equiremen<span class=\"_ _0\"></span>ts for </span>hedge acc<span class=\"_ _6\"></span>ounting. This means tha<span class=\"_ _6\"></span>t satis<span class=\"_ _6\"></span>factory documen<span class=\"_ _6\"></span>tation o<span class=\"_ _6\"></span>f the matt<span class=\"_ _0\"></span>er to be hedged must e<span class=\"_ _6\"></span>xist when the hedge is en<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>ed into, and ther<span class=\"_ _6\"></span>e must be <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws26\">high level o<span class=\"_ _6\"></span>f efficiency<span class=\"_ _6\"></span>, in that the hedge r<span class=\"_ _0\"></span>eflects </span></span>the e<span class=\"_ _6\"></span>xpected cash flo<span class=\"_ _6\"></span>w from the underlying sales c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>act. There must also be <span class=\"ws0\">a </span>high degree of pr<span class=\"_ _0\"></span>obability that the futur<span class=\"_ _6\"></span>e cash flow will mat<span class=\"_ _0\"></span>erialise and the efficiency of the hedge must be measur<span class=\"_ _0\"></span>able. The efficiency o<span class=\"_ _6\"></span>f hedges is monitor<span class=\"_ _0\"></span>ed con<span class=\"_ _6\"></span>tinuously.For f<span class=\"_ _6\"></span>orwar<span class=\"_ _6\"></span>d currency c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts which do not qualify f<span class=\"_ _6\"></span>or hedge acc<span class=\"_ _6\"></span>ounting, an<span class=\"_ _6\"></span>y change in the fair value is r<span class=\"_ _0\"></span>ecognised as <span class=\"ws0\">a </span>change in fair value thr<span class=\"_ _0\"></span>ough profit and loss. The hedging r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e is the spot r<span class=\"_ _0\"></span>ate adjus<span class=\"_ _0\"></span>ted for <span class=\"ws1b\">a <span class=\"_ _1\"></span></span>forwar<span class=\"_ _0\"></span>d element. The forwar<span class=\"_ _0\"></span>d element is the diff<span class=\"_ _6\"></span>erence be<span class=\"_ _0\"></span>tween the spot r<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>e and the forwar<span class=\"_ _0\"></span>d ra<span class=\"_ _6\"></span>te, and r<span class=\"_ _0\"></span>eflects the diff<span class=\"_ _6\"></span>erence in the r<span class=\"_ _0\"></span>ate o<span class=\"_ _0\"></span>f inter<span class=\"_ _0\"></span>est betw<span class=\"_ _6\"></span>een NOK and the curr<span class=\"_ _6\"></span>ency traded. Wh<span class=\"_ _6\"></span>en sev<span class=\"_ _6\"></span>eral f<span class=\"_ _0\"></span>orward hedges ar<span class=\"_ _6\"></span>e linked t<span class=\"_ _6\"></span>o <span class=\"ws0\">a <span class=\"_ _1\"></span></span>sales contr<span class=\"_ _0\"></span>act, the hedging ra<span class=\"_ _6\"></span>te is calcula<span class=\"_ _6\"></span>t<span class=\"_ _6\"></span>ed as the volume-w<span class=\"_ _6\"></span>eight<span class=\"_ _6\"></span>ed forwar<span class=\"_ _0\"></span>d ra<span class=\"_ _6\"></span>te f<span class=\"_ _0\"></span>or the underlying hedges.Int<span class=\"_ _0\"></span>erest and curr<span class=\"_ _0\"></span>ency swapsThe group has en<span class=\"_ _0\"></span>tered in<span class=\"_ _0\"></span>to <span class=\"ws27\">a <span class=\"_ _6\"></span><span class=\"ws26\">int<span class=\"_ _0\"></span>erest swap and cr<span class=\"_ _0\"></span>oss-currency int<span class=\"_ _0\"></span>erest </span></span>r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e swap with the purpose of hedging in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est ra<span class=\"_ _0\"></span>te risk for <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws26\">share of </span></span>the group'<span class=\"_ _c\"></span><span class=\"ws1f\">s <span class=\"_ _6\"></span><span class=\"ws22\">loans with floating in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est ra<span class=\"_ _0\"></span>tes and hedging of curr<span class=\"_ _0\"></span>ency </span></span>risk r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to the oper<span class=\"_ _0\"></span>ations in Iceland. The hedging of in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e risk is <span class=\"ws1f\">a <span class=\"_ _0\"></span><span class=\"ws26\">cash flow hedging, and the hedging of the business in Iceland </span></span>is a <span class=\"_ _0\"></span><span class=\"ws37\">net inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>t hedging, both hedging c<span class=\"_ _0\"></span>onditions are c<span class=\"_ _6\"></span>onsidered </span>to sa<span class=\"_ _6\"></span>tisfy the r<span class=\"_ _0\"></span>equirements f<span class=\"_ _0\"></span>or hedge accounting. The fair v<span class=\"_ _0\"></span>alue of the swaps ar<span class=\"_ _6\"></span>e valued using v<span class=\"_ _6\"></span>aluation t<span class=\"_ _6\"></span>echniques, which employ the use of mark<span class=\"_ _0\"></span>et observable inputs such as f<span class=\"_ _6\"></span>orwar<span class=\"_ _6\"></span>d pricing and swap models using pr<span class=\"_ _6\"></span>esent v<span class=\"_ _6\"></span>alue calculations. The models inc<span class=\"_ _0\"></span>orporat<span class=\"_ _0\"></span>e various inputs including the cr<span class=\"_ _0\"></span>edit quality of coun<span class=\"_ _0\"></span>terparties, for<span class=\"_ _0\"></span>eign e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change spot and f<span class=\"_ _6\"></span>orwar<span class=\"_ _6\"></span>d r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>es, yield curves o<span class=\"_ _6\"></span>f the r<span class=\"_ _6\"></span>espective cur<span class=\"ws0\">-</span>r<span class=\"_ _6\"></span>encies, currency basis spr<span class=\"_ _0\"></span>eads between the r<span class=\"_ _6\"></span>espective curr<span class=\"_ _0\"></span>encies and int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ate curv<span class=\"_ _6\"></span>es. Rec<span class=\"_ _0\"></span>ognition of gains and losses r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o the forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontracts depends on whe<span class=\"_ _0\"></span>ther they qualify for hedge acc<span class=\"_ _6\"></span>ounting. The fair v<span class=\"_ _6\"></span>alue changes of the swaps q<span class=\"_ _6\"></span>ualifying for hedge acc<span class=\"_ _6\"></span>ounting ar<span class=\"_ _6\"></span>e r<span class=\"_ _6\"></span>ecognised in o<span class=\"_ _0\"></span>ther compr<span class=\"_ _6\"></span>ehensive inc<span class=\"_ _0\"></span>ome, and the swap c<span class=\"_ _6\"></span>osts ar<span class=\"_ _6\"></span>e amortized as in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est cos<span class=\"_ _6\"></span>ts ov<span class=\"_ _0\"></span>er the term of the agr<span class=\"_ _6\"></span>eement. The e<span class=\"_ _6\"></span>ffectiv<span class=\"_ _0\"></span>eness of hedging is measured a<span class=\"_ _6\"></span>t the end of each period, any ine<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ective portion will be r<span class=\"_ _0\"></span>ecognised as <span class=\"ws0\">a financial </span>item in the pr<span class=\"_ _0\"></span>ofit and loss.Financial c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts Fish poolThe Group en<span class=\"_ _0\"></span>ters int<span class=\"_ _6\"></span>o financial con<span class=\"_ _0\"></span>tracts on Fish Pool t<span class=\"_ _0\"></span>o hedge prices r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o pur<span class=\"_ _6\"></span>chase and sales con<span class=\"_ _0\"></span>tracts for the ph<span class=\"_ _6\"></span>ysical delivery o<span class=\"_ _0\"></span>f salmon. The c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts fall due for se<span class=\"_ _0\"></span>ttlement within one year<span class=\"_ _6\"></span>. Real<span class=\"ws0\">-</span>ised gains or losses on these c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts ar<span class=\"_ _6\"></span>e rec<span class=\"_ _0\"></span>ognised in opera<span class=\"_ _6\"></span>ting pro<span class=\"_ _0\"></span>fit/loss. The contr<span class=\"_ _0\"></span>acts are measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _0\"></span>alue. Unrealised gains and losses ar<span class=\"_ _6\"></span>e included in fair value adjustmen<span class=\"_ _0\"></span>ts in profit and loss. The fair value o<span class=\"_ _6\"></span>f Fish Pool c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts is calculat<span class=\"_ _6\"></span>ed on the basis of the c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>act'<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span><span class=\"ws4f\">agreed settlemen<span class=\"_ _0\"></span>t price, the market v<span class=\"_ _0\"></span>alue of the fish on </span>the r<span class=\"_ _6\"></span>eporting dat<span class=\"_ _6\"></span>e, the con<span class=\"_ _0\"></span>tract'<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws33\">t<span class=\"_ _6\"></span>erm and observable mark<span class=\"_ _0\"></span>et prices </span></span>for c<span class=\"_ _0\"></span>ontracts with an equiv<span class=\"_ _0\"></span>alent term.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-153-8": {
   "value": "Acc<span class=\"_ _0\"></span>ounting policiesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>actsThe Group en<span class=\"_ _0\"></span>ters int<span class=\"_ _6\"></span>o forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontracts t<span class=\"_ _0\"></span>o reduce the for<span class=\"ws0\">-</span>eign e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change risk rela<span class=\"_ _6\"></span>ting to futur<span class=\"_ _0\"></span>e sales re<span class=\"_ _6\"></span>venues deriving fr<span class=\"_ _6\"></span>om cust<span class=\"_ _6\"></span>omer con<span class=\"_ _0\"></span>tracts denominat<span class=\"_ _0\"></span>ed in foreign <span class=\"_ _6\"></span>currencies f<span class=\"_ _6\"></span>or the physical delivery o<span class=\"_ _6\"></span>f salmon. The Group'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span><span class=\"ws1e\">forwar<span class=\"_ _6\"></span>d currency c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts fall due </span></span>for pa<span class=\"_ _6\"></span>yment be<span class=\"_ _6\"></span>tween January 2023 and January 2024, and hedge all tr<span class=\"_ _6\"></span>ade receiv<span class=\"_ _6\"></span>ables and cash flows fr<span class=\"_ _0\"></span>om sales contr<span class=\"_ _0\"></span>acts in for<span class=\"_ _6\"></span>eign curr<span class=\"_ _6\"></span>encies during this period. Forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts are r<span class=\"_ _6\"></span>ec<span class=\"_ _6\"></span>ognised at fair v<span class=\"_ _6\"></span>alue in the balance sheet. The fair v<span class=\"_ _6\"></span>alue of f<span class=\"_ _6\"></span>orwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts are valued using valua<span class=\"_ _6\"></span>tion techniques, which emplo<span class=\"_ _0\"></span>y the use of marke<span class=\"_ _6\"></span>t observable inputs such as forwar<span class=\"_ _0\"></span>d pricing and swap models using presen<span class=\"_ _6\"></span>t value calculations. The models inc<span class=\"_ _0\"></span>orporat<span class=\"_ _0\"></span>e various inputs including the cr<span class=\"_ _6\"></span>edit quality of c<span class=\"_ _6\"></span>ount<span class=\"_ _0\"></span>erparties, foreign e<span class=\"_ _0\"></span>xchange spo<span class=\"_ _0\"></span>t and forwar<span class=\"_ _6\"></span>d r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>es, yield curves o<span class=\"_ _6\"></span>f the r<span class=\"_ _6\"></span>espective curr<span class=\"_ _0\"></span>encies, currency basis spr<span class=\"_ _6\"></span>eads betw<span class=\"_ _6\"></span>een the respectiv<span class=\"_ _6\"></span>e curr<span class=\"_ _6\"></span>encies. Rec<span class=\"_ _0\"></span>ognition of gains and losses r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o the forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts depends on whether they qualify for hedge acc<span class=\"_ _0\"></span>ounting. For forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts that qualify f<span class=\"_ _6\"></span>or hedge accoun<span class=\"_ _0\"></span>ting, the fair value o<span class=\"_ _6\"></span>f the eff<span class=\"_ _0\"></span>ective portion is r<span class=\"_ _6\"></span>ecognised in o<span class=\"_ _0\"></span>ther compr<span class=\"_ _6\"></span>e<span class=\"ws0\">-</span>hensive inc<span class=\"_ _0\"></span>ome. When time differ<span class=\"_ _6\"></span>ences arise between r<span class=\"_ _0\"></span>eceipts fr<span class=\"_ _6\"></span>om sales c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts and the settlemen<span class=\"_ _0\"></span>t of forwar<span class=\"_ _0\"></span>d hedges, the currency acc<span class=\"_ _6\"></span>ount r<span class=\"_ _6\"></span>eplaces the forwar<span class=\"_ _0\"></span>d hedges as the hedging instrument. Dr<span class=\"_ _6\"></span>awdowns on the curr<span class=\"_ _6\"></span>ency acc<span class=\"_ _6\"></span>ount, when this is deemed t<span class=\"_ _6\"></span>o be the hedging instrumen<span class=\"_ _6\"></span>t, are r<span class=\"_ _0\"></span>ecognised a<span class=\"_ _6\"></span>t the ex<span class=\"_ _0\"></span>change ra<span class=\"_ _0\"></span>te in eff<span class=\"_ _0\"></span>ect on the r<span class=\"_ _6\"></span>eporting dat<span class=\"_ _6\"></span>e and the re<span class=\"_ _0\"></span>valuation e<span class=\"_ _6\"></span>ffect is r<span class=\"_ _0\"></span>ecognised in OCI. Gains and losses r<span class=\"_ _6\"></span>ecognised in OCI and accumula<span class=\"_ _0\"></span>ted equity are r<span class=\"_ _6\"></span>ecycled t<span class=\"_ _6\"></span>o pro<span class=\"_ _6\"></span>fit and loss in the same period as the hedged expect<span class=\"_ _0\"></span>ed futur<span class=\"_ _6\"></span>e cash flows a<span class=\"_ _6\"></span>ffect pr<span class=\"_ _0\"></span>ofit and loss. Inefficiency in hedging fact<span class=\"_ _6\"></span>ors arises when the hedged volume de<span class=\"_ _6\"></span>viat<span class=\"_ _0\"></span>es from the deliver<span class=\"_ _0\"></span>ed volume. The inefficiency is r<span class=\"_ _0\"></span>ecognised as a financial it<span class=\"_ _6\"></span>em in pro<span class=\"_ _6\"></span>fit and loss. The Group c<span class=\"_ _0\"></span>omplies with the criteria set out in IFRS 9 when assessing whether <span class=\"_ _1\"></span>a <span class=\"_ _37\"></span><span class=\"ws1c\">forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontract mee<span class=\"_ _6\"></span>ts the r<span class=\"_ _6\"></span>equiremen<span class=\"_ _0\"></span>ts for </span>hedge acc<span class=\"_ _6\"></span>ounting. This means tha<span class=\"_ _6\"></span>t satis<span class=\"_ _6\"></span>factory documen<span class=\"_ _6\"></span>tation o<span class=\"_ _6\"></span>f the matt<span class=\"_ _0\"></span>er to be hedged must e<span class=\"_ _6\"></span>xist when the hedge is en<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>ed into, and ther<span class=\"_ _6\"></span>e must be <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws26\">high level o<span class=\"_ _6\"></span>f efficiency<span class=\"_ _6\"></span>, in that the hedge r<span class=\"_ _0\"></span>eflects </span></span>the e<span class=\"_ _6\"></span>xpected cash flo<span class=\"_ _6\"></span>w from the underlying sales c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>act. There must also be <span class=\"ws0\">a </span>high degree of pr<span class=\"_ _0\"></span>obability that the futur<span class=\"_ _6\"></span>e cash flow will mat<span class=\"_ _0\"></span>erialise and the efficiency of the hedge must be measur<span class=\"_ _0\"></span>able. The efficiency o<span class=\"_ _6\"></span>f hedges is monitor<span class=\"_ _0\"></span>ed con<span class=\"_ _6\"></span>tinuously.For f<span class=\"_ _6\"></span>orwar<span class=\"_ _6\"></span>d currency c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts which do not qualify f<span class=\"_ _6\"></span>or hedge acc<span class=\"_ _6\"></span>ounting, an<span class=\"_ _6\"></span>y change in the fair value is r<span class=\"_ _0\"></span>ecognised as <span class=\"ws0\">a </span>change in fair value thr<span class=\"_ _0\"></span>ough profit and loss. The hedging r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e is the spot r<span class=\"_ _0\"></span>ate adjus<span class=\"_ _0\"></span>ted for <span class=\"ws1b\">a <span class=\"_ _1\"></span></span>forwar<span class=\"_ _0\"></span>d element. The forwar<span class=\"_ _0\"></span>d element is the diff<span class=\"_ _6\"></span>erence be<span class=\"_ _0\"></span>tween the spot r<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>e and the forwar<span class=\"_ _0\"></span>d ra<span class=\"_ _6\"></span>te, and r<span class=\"_ _0\"></span>eflects the diff<span class=\"_ _6\"></span>erence in the r<span class=\"_ _0\"></span>ate o<span class=\"_ _0\"></span>f inter<span class=\"_ _0\"></span>est betw<span class=\"_ _6\"></span>een NOK and the curr<span class=\"_ _6\"></span>ency traded. Wh<span class=\"_ _6\"></span>en sev<span class=\"_ _6\"></span>eral f<span class=\"_ _0\"></span>orward hedges ar<span class=\"_ _6\"></span>e linked t<span class=\"_ _6\"></span>o <span class=\"ws0\">a <span class=\"_ _1\"></span></span>sales contr<span class=\"_ _0\"></span>act, the hedging ra<span class=\"_ _6\"></span>te is calcula<span class=\"_ _6\"></span>t<span class=\"_ _6\"></span>ed as the volume-w<span class=\"_ _6\"></span>eight<span class=\"_ _6\"></span>ed forwar<span class=\"_ _0\"></span>d ra<span class=\"_ _6\"></span>te f<span class=\"_ _0\"></span>or the underlying hedges.Int<span class=\"_ _0\"></span>erest and curr<span class=\"_ _0\"></span>ency swapsThe group has en<span class=\"_ _0\"></span>tered in<span class=\"_ _0\"></span>to <span class=\"ws27\">a <span class=\"_ _6\"></span><span class=\"ws26\">int<span class=\"_ _0\"></span>erest swap and cr<span class=\"_ _0\"></span>oss-currency int<span class=\"_ _0\"></span>erest </span></span>r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e swap with the purpose of hedging in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est ra<span class=\"_ _0\"></span>te risk for <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws26\">share of </span></span>the group'<span class=\"_ _c\"></span><span class=\"ws1f\">s <span class=\"_ _6\"></span><span class=\"ws22\">loans with floating in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est ra<span class=\"_ _0\"></span>tes and hedging of curr<span class=\"_ _0\"></span>ency </span></span>risk r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to the oper<span class=\"_ _0\"></span>ations in Iceland. The hedging of in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e risk is <span class=\"ws1f\">a <span class=\"_ _0\"></span><span class=\"ws26\">cash flow hedging, and the hedging of the business in Iceland </span></span>is a <span class=\"_ _0\"></span><span class=\"ws37\">net inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>t hedging, both hedging c<span class=\"_ _0\"></span>onditions are c<span class=\"_ _6\"></span>onsidered </span>to sa<span class=\"_ _6\"></span>tisfy the r<span class=\"_ _0\"></span>equirements f<span class=\"_ _0\"></span>or hedge accounting. The fair v<span class=\"_ _0\"></span>alue of the swaps ar<span class=\"_ _6\"></span>e valued using v<span class=\"_ _6\"></span>aluation t<span class=\"_ _6\"></span>echniques, which employ the use of mark<span class=\"_ _0\"></span>et observable inputs such as f<span class=\"_ _6\"></span>orwar<span class=\"_ _6\"></span>d pricing and swap models using pr<span class=\"_ _6\"></span>esent v<span class=\"_ _6\"></span>alue calculations. The models inc<span class=\"_ _0\"></span>orporat<span class=\"_ _0\"></span>e various inputs including the cr<span class=\"_ _0\"></span>edit quality of coun<span class=\"_ _0\"></span>terparties, for<span class=\"_ _0\"></span>eign e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change spot and f<span class=\"_ _6\"></span>orwar<span class=\"_ _6\"></span>d r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>es, yield curves o<span class=\"_ _6\"></span>f the r<span class=\"_ _6\"></span>espective cur<span class=\"ws0\">-</span>r<span class=\"_ _6\"></span>encies, currency basis spr<span class=\"_ _0\"></span>eads between the r<span class=\"_ _6\"></span>espective curr<span class=\"_ _0\"></span>encies and int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ate curv<span class=\"_ _6\"></span>es. Rec<span class=\"_ _0\"></span>ognition of gains and losses r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o the forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontracts depends on whe<span class=\"_ _0\"></span>ther they qualify for hedge acc<span class=\"_ _6\"></span>ounting. The fair v<span class=\"_ _6\"></span>alue changes of the swaps q<span class=\"_ _6\"></span>ualifying for hedge acc<span class=\"_ _6\"></span>ounting ar<span class=\"_ _6\"></span>e r<span class=\"_ _6\"></span>ecognised in o<span class=\"_ _0\"></span>ther compr<span class=\"_ _6\"></span>ehensive inc<span class=\"_ _0\"></span>ome, and the swap c<span class=\"_ _6\"></span>osts ar<span class=\"_ _6\"></span>e amortized as in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est cos<span class=\"_ _6\"></span>ts ov<span class=\"_ _0\"></span>er the term of the agr<span class=\"_ _6\"></span>eement. The e<span class=\"_ _6\"></span>ffectiv<span class=\"_ _0\"></span>eness of hedging is measured a<span class=\"_ _6\"></span>t the end of each period, any ine<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ective portion will be r<span class=\"_ _0\"></span>ecognised as <span class=\"ws0\">a financial </span>item in the pr<span class=\"_ _0\"></span>ofit and loss.Financial c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts Fish poolThe Group en<span class=\"_ _0\"></span>ters int<span class=\"_ _6\"></span>o financial con<span class=\"_ _0\"></span>tracts on Fish Pool t<span class=\"_ _0\"></span>o hedge prices r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o pur<span class=\"_ _6\"></span>chase and sales con<span class=\"_ _0\"></span>tracts for the ph<span class=\"_ _6\"></span>ysical delivery o<span class=\"_ _0\"></span>f salmon. The c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts fall due for se<span class=\"_ _0\"></span>ttlement within one year<span class=\"_ _6\"></span>. Real<span class=\"ws0\">-</span>ised gains or losses on these c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts ar<span class=\"_ _6\"></span>e rec<span class=\"_ _0\"></span>ognised in opera<span class=\"_ _6\"></span>ting pro<span class=\"_ _0\"></span>fit/loss. The contr<span class=\"_ _0\"></span>acts are measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _0\"></span>alue. Unrealised gains and losses ar<span class=\"_ _6\"></span>e included in fair value adjustmen<span class=\"_ _0\"></span>ts in profit and loss. The fair value o<span class=\"_ _6\"></span>f Fish Pool c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts is calculat<span class=\"_ _6\"></span>ed on the basis of the c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>act'<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span><span class=\"ws4f\">agreed settlemen<span class=\"_ _0\"></span>t price, the market v<span class=\"_ _0\"></span>alue of the fish on </span>the r<span class=\"_ _6\"></span>eporting dat<span class=\"_ _6\"></span>e, the con<span class=\"_ _0\"></span>tract'<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws33\">t<span class=\"_ _6\"></span>erm and observable mark<span class=\"_ _0\"></span>et prices </span></span>for c<span class=\"_ _0\"></span>ontracts with an equiv<span class=\"_ _0\"></span>alent term.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-153-9": {
   "value": "Acc<span class=\"_ _0\"></span>ounting policiesForwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>actsThe Group en<span class=\"_ _0\"></span>ters int<span class=\"_ _6\"></span>o forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontracts t<span class=\"_ _0\"></span>o reduce the for<span class=\"ws0\">-</span>eign e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change risk rela<span class=\"_ _6\"></span>ting to futur<span class=\"_ _0\"></span>e sales re<span class=\"_ _6\"></span>venues deriving fr<span class=\"_ _6\"></span>om cust<span class=\"_ _6\"></span>omer con<span class=\"_ _0\"></span>tracts denominat<span class=\"_ _0\"></span>ed in foreign <span class=\"_ _6\"></span>currencies f<span class=\"_ _6\"></span>or the physical delivery o<span class=\"_ _6\"></span>f salmon. The Group'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span><span class=\"ws1e\">forwar<span class=\"_ _6\"></span>d currency c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts fall due </span></span>for pa<span class=\"_ _6\"></span>yment be<span class=\"_ _6\"></span>tween January 2023 and January 2024, and hedge all tr<span class=\"_ _6\"></span>ade receiv<span class=\"_ _6\"></span>ables and cash flows fr<span class=\"_ _0\"></span>om sales contr<span class=\"_ _0\"></span>acts in for<span class=\"_ _6\"></span>eign curr<span class=\"_ _6\"></span>encies during this period. Forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts are r<span class=\"_ _6\"></span>ec<span class=\"_ _6\"></span>ognised at fair v<span class=\"_ _6\"></span>alue in the balance sheet. The fair v<span class=\"_ _6\"></span>alue of f<span class=\"_ _6\"></span>orwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts are valued using valua<span class=\"_ _6\"></span>tion techniques, which emplo<span class=\"_ _0\"></span>y the use of marke<span class=\"_ _6\"></span>t observable inputs such as forwar<span class=\"_ _0\"></span>d pricing and swap models using presen<span class=\"_ _6\"></span>t value calculations. The models inc<span class=\"_ _0\"></span>orporat<span class=\"_ _0\"></span>e various inputs including the cr<span class=\"_ _6\"></span>edit quality of c<span class=\"_ _6\"></span>ount<span class=\"_ _0\"></span>erparties, foreign e<span class=\"_ _0\"></span>xchange spo<span class=\"_ _0\"></span>t and forwar<span class=\"_ _6\"></span>d r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>es, yield curves o<span class=\"_ _6\"></span>f the r<span class=\"_ _6\"></span>espective curr<span class=\"_ _0\"></span>encies, currency basis spr<span class=\"_ _6\"></span>eads betw<span class=\"_ _6\"></span>een the respectiv<span class=\"_ _6\"></span>e curr<span class=\"_ _6\"></span>encies. Rec<span class=\"_ _0\"></span>ognition of gains and losses r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o the forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>acts depends on whether they qualify for hedge acc<span class=\"_ _0\"></span>ounting. For forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts that qualify f<span class=\"_ _6\"></span>or hedge accoun<span class=\"_ _0\"></span>ting, the fair value o<span class=\"_ _6\"></span>f the eff<span class=\"_ _0\"></span>ective portion is r<span class=\"_ _6\"></span>ecognised in o<span class=\"_ _0\"></span>ther compr<span class=\"_ _6\"></span>e<span class=\"ws0\">-</span>hensive inc<span class=\"_ _0\"></span>ome. When time differ<span class=\"_ _6\"></span>ences arise between r<span class=\"_ _0\"></span>eceipts fr<span class=\"_ _6\"></span>om sales c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts and the settlemen<span class=\"_ _0\"></span>t of forwar<span class=\"_ _0\"></span>d hedges, the currency acc<span class=\"_ _6\"></span>ount r<span class=\"_ _6\"></span>eplaces the forwar<span class=\"_ _0\"></span>d hedges as the hedging instrument. Dr<span class=\"_ _6\"></span>awdowns on the curr<span class=\"_ _6\"></span>ency acc<span class=\"_ _6\"></span>ount, when this is deemed t<span class=\"_ _6\"></span>o be the hedging instrumen<span class=\"_ _6\"></span>t, are r<span class=\"_ _0\"></span>ecognised a<span class=\"_ _6\"></span>t the ex<span class=\"_ _0\"></span>change ra<span class=\"_ _0\"></span>te in eff<span class=\"_ _0\"></span>ect on the r<span class=\"_ _6\"></span>eporting dat<span class=\"_ _6\"></span>e and the re<span class=\"_ _0\"></span>valuation e<span class=\"_ _6\"></span>ffect is r<span class=\"_ _0\"></span>ecognised in OCI. Gains and losses r<span class=\"_ _6\"></span>ecognised in OCI and accumula<span class=\"_ _0\"></span>ted equity are r<span class=\"_ _6\"></span>ecycled t<span class=\"_ _6\"></span>o pro<span class=\"_ _6\"></span>fit and loss in the same period as the hedged expect<span class=\"_ _0\"></span>ed futur<span class=\"_ _6\"></span>e cash flows a<span class=\"_ _6\"></span>ffect pr<span class=\"_ _0\"></span>ofit and loss. Inefficiency in hedging fact<span class=\"_ _6\"></span>ors arises when the hedged volume de<span class=\"_ _6\"></span>viat<span class=\"_ _0\"></span>es from the deliver<span class=\"_ _0\"></span>ed volume. The inefficiency is r<span class=\"_ _0\"></span>ecognised as a financial it<span class=\"_ _6\"></span>em in pro<span class=\"_ _6\"></span>fit and loss. The Group c<span class=\"_ _0\"></span>omplies with the criteria set out in IFRS 9 when assessing whether <span class=\"_ _1\"></span>a <span class=\"_ _37\"></span><span class=\"ws1c\">forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontract mee<span class=\"_ _6\"></span>ts the r<span class=\"_ _6\"></span>equiremen<span class=\"_ _0\"></span>ts for </span>hedge acc<span class=\"_ _6\"></span>ounting. This means tha<span class=\"_ _6\"></span>t satis<span class=\"_ _6\"></span>factory documen<span class=\"_ _6\"></span>tation o<span class=\"_ _6\"></span>f the matt<span class=\"_ _0\"></span>er to be hedged must e<span class=\"_ _6\"></span>xist when the hedge is en<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>ed into, and ther<span class=\"_ _6\"></span>e must be <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws26\">high level o<span class=\"_ _6\"></span>f efficiency<span class=\"_ _6\"></span>, in that the hedge r<span class=\"_ _0\"></span>eflects </span></span>the e<span class=\"_ _6\"></span>xpected cash flo<span class=\"_ _6\"></span>w from the underlying sales c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>act. There must also be <span class=\"ws0\">a </span>high degree of pr<span class=\"_ _0\"></span>obability that the futur<span class=\"_ _6\"></span>e cash flow will mat<span class=\"_ _0\"></span>erialise and the efficiency of the hedge must be measur<span class=\"_ _0\"></span>able. The efficiency o<span class=\"_ _6\"></span>f hedges is monitor<span class=\"_ _0\"></span>ed con<span class=\"_ _6\"></span>tinuously.For f<span class=\"_ _6\"></span>orwar<span class=\"_ _6\"></span>d currency c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts which do not qualify f<span class=\"_ _6\"></span>or hedge acc<span class=\"_ _6\"></span>ounting, an<span class=\"_ _6\"></span>y change in the fair value is r<span class=\"_ _0\"></span>ecognised as <span class=\"ws0\">a </span>change in fair value thr<span class=\"_ _0\"></span>ough profit and loss. The hedging r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e is the spot r<span class=\"_ _0\"></span>ate adjus<span class=\"_ _0\"></span>ted for <span class=\"ws1b\">a <span class=\"_ _1\"></span></span>forwar<span class=\"_ _0\"></span>d element. The forwar<span class=\"_ _0\"></span>d element is the diff<span class=\"_ _6\"></span>erence be<span class=\"_ _0\"></span>tween the spot r<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>e and the forwar<span class=\"_ _0\"></span>d ra<span class=\"_ _6\"></span>te, and r<span class=\"_ _0\"></span>eflects the diff<span class=\"_ _6\"></span>erence in the r<span class=\"_ _0\"></span>ate o<span class=\"_ _0\"></span>f inter<span class=\"_ _0\"></span>est betw<span class=\"_ _6\"></span>een NOK and the curr<span class=\"_ _6\"></span>ency traded. Wh<span class=\"_ _6\"></span>en sev<span class=\"_ _6\"></span>eral f<span class=\"_ _0\"></span>orward hedges ar<span class=\"_ _6\"></span>e linked t<span class=\"_ _6\"></span>o <span class=\"ws0\">a <span class=\"_ _1\"></span></span>sales contr<span class=\"_ _0\"></span>act, the hedging ra<span class=\"_ _6\"></span>te is calcula<span class=\"_ _6\"></span>t<span class=\"_ _6\"></span>ed as the volume-w<span class=\"_ _6\"></span>eight<span class=\"_ _6\"></span>ed forwar<span class=\"_ _0\"></span>d ra<span class=\"_ _6\"></span>te f<span class=\"_ _0\"></span>or the underlying hedges.Int<span class=\"_ _0\"></span>erest and curr<span class=\"_ _0\"></span>ency swapsThe group has en<span class=\"_ _0\"></span>tered in<span class=\"_ _0\"></span>to <span class=\"ws27\">a <span class=\"_ _6\"></span><span class=\"ws26\">int<span class=\"_ _0\"></span>erest swap and cr<span class=\"_ _0\"></span>oss-currency int<span class=\"_ _0\"></span>erest </span></span>r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e swap with the purpose of hedging in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est ra<span class=\"_ _0\"></span>te risk for <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws26\">share of </span></span>the group'<span class=\"_ _c\"></span><span class=\"ws1f\">s <span class=\"_ _6\"></span><span class=\"ws22\">loans with floating in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est ra<span class=\"_ _0\"></span>tes and hedging of curr<span class=\"_ _0\"></span>ency </span></span>risk r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to the oper<span class=\"_ _0\"></span>ations in Iceland. The hedging of in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e risk is <span class=\"ws1f\">a <span class=\"_ _0\"></span><span class=\"ws26\">cash flow hedging, and the hedging of the business in Iceland </span></span>is a <span class=\"_ _0\"></span><span class=\"ws37\">net inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>t hedging, both hedging c<span class=\"_ _0\"></span>onditions are c<span class=\"_ _6\"></span>onsidered </span>to sa<span class=\"_ _6\"></span>tisfy the r<span class=\"_ _0\"></span>equirements f<span class=\"_ _0\"></span>or hedge accounting. The fair v<span class=\"_ _0\"></span>alue of the swaps ar<span class=\"_ _6\"></span>e valued using v<span class=\"_ _6\"></span>aluation t<span class=\"_ _6\"></span>echniques, which employ the use of mark<span class=\"_ _0\"></span>et observable inputs such as f<span class=\"_ _6\"></span>orwar<span class=\"_ _6\"></span>d pricing and swap models using pr<span class=\"_ _6\"></span>esent v<span class=\"_ _6\"></span>alue calculations. The models inc<span class=\"_ _0\"></span>orporat<span class=\"_ _0\"></span>e various inputs including the cr<span class=\"_ _0\"></span>edit quality of coun<span class=\"_ _0\"></span>terparties, for<span class=\"_ _0\"></span>eign e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change spot and f<span class=\"_ _6\"></span>orwar<span class=\"_ _6\"></span>d r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>es, yield curves o<span class=\"_ _6\"></span>f the r<span class=\"_ _6\"></span>espective cur<span class=\"ws0\">-</span>r<span class=\"_ _6\"></span>encies, currency basis spr<span class=\"_ _0\"></span>eads between the r<span class=\"_ _6\"></span>espective curr<span class=\"_ _0\"></span>encies and int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ate curv<span class=\"_ _6\"></span>es. Rec<span class=\"_ _0\"></span>ognition of gains and losses r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o the forwar<span class=\"_ _0\"></span>d currency c<span class=\"_ _0\"></span>ontracts depends on whe<span class=\"_ _0\"></span>ther they qualify for hedge acc<span class=\"_ _6\"></span>ounting. The fair v<span class=\"_ _6\"></span>alue changes of the swaps q<span class=\"_ _6\"></span>ualifying for hedge acc<span class=\"_ _6\"></span>ounting ar<span class=\"_ _6\"></span>e r<span class=\"_ _6\"></span>ecognised in o<span class=\"_ _0\"></span>ther compr<span class=\"_ _6\"></span>ehensive inc<span class=\"_ _0\"></span>ome, and the swap c<span class=\"_ _6\"></span>osts ar<span class=\"_ _6\"></span>e amortized as in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est cos<span class=\"_ _6\"></span>ts ov<span class=\"_ _0\"></span>er the term of the agr<span class=\"_ _6\"></span>eement. The e<span class=\"_ _6\"></span>ffectiv<span class=\"_ _0\"></span>eness of hedging is measured a<span class=\"_ _6\"></span>t the end of each period, any ine<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ective portion will be r<span class=\"_ _0\"></span>ecognised as <span class=\"ws0\">a financial </span>item in the pr<span class=\"_ _0\"></span>ofit and loss.Financial c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts Fish poolThe Group en<span class=\"_ _0\"></span>ters int<span class=\"_ _6\"></span>o financial con<span class=\"_ _0\"></span>tracts on Fish Pool t<span class=\"_ _0\"></span>o hedge prices r<span class=\"_ _6\"></span>elating t<span class=\"_ _6\"></span>o pur<span class=\"_ _6\"></span>chase and sales con<span class=\"_ _0\"></span>tracts for the ph<span class=\"_ _6\"></span>ysical delivery o<span class=\"_ _0\"></span>f salmon. The c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts fall due for se<span class=\"_ _0\"></span>ttlement within one year<span class=\"_ _6\"></span>. Real<span class=\"ws0\">-</span>ised gains or losses on these c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts ar<span class=\"_ _6\"></span>e rec<span class=\"_ _0\"></span>ognised in opera<span class=\"_ _6\"></span>ting pro<span class=\"_ _0\"></span>fit/loss. The contr<span class=\"_ _0\"></span>acts are measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _0\"></span>alue. Unrealised gains and losses ar<span class=\"_ _6\"></span>e included in fair value adjustmen<span class=\"_ _0\"></span>ts in profit and loss. The fair value o<span class=\"_ _6\"></span>f Fish Pool c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>acts is calculat<span class=\"_ _6\"></span>ed on the basis of the c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>act'<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span><span class=\"ws4f\">agreed settlemen<span class=\"_ _0\"></span>t price, the market v<span class=\"_ _0\"></span>alue of the fish on </span>the r<span class=\"_ _6\"></span>eporting dat<span class=\"_ _6\"></span>e, the con<span class=\"_ _0\"></span>tract'<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws33\">t<span class=\"_ _6\"></span>erm and observable mark<span class=\"_ _0\"></span>et prices </span></span>for c<span class=\"_ _0\"></span>ontracts with an equiv<span class=\"_ _0\"></span>alent term.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-163-2": {
   "value": "NOTE 3.10 <span class=\"_ _224\"> </span> <span class=\"_ _1d\"> </span><span class=\"fsa fc4 ls0\">Cash &amp; cash e<span class=\"_ _1\"></span>quiv<span class=\"_ _0\"></span>alents</span>(NOK 1,000)<span class=\"_ _27c\"> </span>31.12.2022<span class=\"_ _60\"> </span>31.12.2021Cash and cash equivalen<span class=\"_ _6\"></span>ts, unres<span class=\"_ _6\"></span>tricted funds<span class=\"_ _199\"> </span>2,558,078<span class=\"_ _ab\"> </span>780,846Cash and cash equivalen<span class=\"_ _6\"></span>ts, res<span class=\"_ _6\"></span>tricted funds<span class=\"_ _111\"> </span>154,629<span class=\"_ _ab\"> </span>120,798T<span class=\"_ _c\"></span>otal cash and cash equivalen<span class=\"_ _0\"></span>ts at 31 December<span class=\"_ _153\"> </span>2,712,707<span class=\"_ _91\"> </span>901,644A <span class=\"ws2d\">t<span class=\"_ _6\"></span>otal o<span class=\"_ _6\"></span>f NOK 154.6 million (2021: NOK 113.8 million) in r<span class=\"_ _6\"></span>estrict<span class=\"_ _6\"></span>ed tax withholdings is included in the </span>item cash and cash equiv<span class=\"_ _0\"></span>alents. This item in 2021 also included r<span class=\"_ _0\"></span>estricted funds r<span class=\"_ _0\"></span>elating to security pledges with r<span class=\"_ _6\"></span>espect to Nasdaq, which deriv<span class=\"_ _6\"></span>ed from the Gr<span class=\"_ _0\"></span>oup'<span class=\"_ _6\"></span><span class=\"ws0\">s <span class=\"ws76\">trading in salmon deriva<span class=\"_ _0\"></span>tives on Fish </span></span>Pool. As a<span class=\"_ _0\"></span>t 31 December 2021, such security pledges amounted t<span class=\"_ _6\"></span>o NOK 6.9 million.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-163-3": {
   "value": "NOTE 3.10 <span class=\"_ _224\"> </span> <span class=\"_ _1d\"> </span><span class=\"fsa fc4 ls0\">Cash &amp; cash e<span class=\"_ _1\"></span>quiv<span class=\"_ _0\"></span>alents</span>(NOK 1,000)<span class=\"_ _27c\"> </span>31.12.2022<span class=\"_ _60\"> </span>31.12.2021Cash and cash equivalen<span class=\"_ _6\"></span>ts, unres<span class=\"_ _6\"></span>tricted funds<span class=\"_ _199\"> </span>2,558,078<span class=\"_ _ab\"> </span>780,846Cash and cash equivalen<span class=\"_ _6\"></span>ts, res<span class=\"_ _6\"></span>tricted funds<span class=\"_ _111\"> </span>154,629<span class=\"_ _ab\"> </span>120,798T<span class=\"_ _c\"></span>otal cash and cash equivalen<span class=\"_ _0\"></span>ts at 31 December<span class=\"_ _153\"> </span>2,712,707<span class=\"_ _91\"> </span>901,644A <span class=\"ws2d\">t<span class=\"_ _6\"></span>otal o<span class=\"_ _6\"></span>f NOK 154.6 million (2021: NOK 113.8 million) in r<span class=\"_ _6\"></span>estrict<span class=\"_ _6\"></span>ed tax withholdings is included in the </span>item cash and cash equiv<span class=\"_ _0\"></span>alents. This item in 2021 also included r<span class=\"_ _0\"></span>estricted funds r<span class=\"_ _0\"></span>elating to security pledges with r<span class=\"_ _6\"></span>espect to Nasdaq, which deriv<span class=\"_ _6\"></span>ed from the Gr<span class=\"_ _0\"></span>oup'<span class=\"_ _6\"></span><span class=\"ws0\">s <span class=\"ws76\">trading in salmon deriva<span class=\"_ _0\"></span>tives on Fish </span></span>Pool. As a<span class=\"_ _0\"></span>t 31 December 2021, such security pledges amounted t<span class=\"_ _6\"></span>o NOK 6.9 million.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-165-2": {
   "value": "NOTE 3.11 <span class=\"_ _224\"> </span> <span class=\"_ _0\"></span><span class=\"fsa fc4 ls0\">Interest<span class=\"_ _6\"></span>-bearing liabilitie<span class=\"_ _1\"></span>s</span>Non-curren<span class=\"_ _6\"></span>t inter<span class=\"_ _0\"></span>est-bearing liabilities<span class=\"ff3 fc4\"> </span>(NOK 1,000)<span class=\"_ _a9\"> </span>2022<span class=\"_ _b6\"> </span>2021Non-curren<span class=\"_ _0\"></span>t inter<span class=\"_ _0\"></span>est bearing liabilities<span class=\"_ _15d\"> </span>17,830,132<span class=\"_ _fe\"> </span>1,609,475Green bond<span class=\"_ _2a8\"> </span>3,500,000<span class=\"_ _69\"> </span>3,500,000Amortized c<span class=\"_ _6\"></span>ost<span class=\"_ _2a9\"> </span>-32,853<span class=\"_ _5b\"> </span>-40,898T<span class=\"_ _c\"></span>otal<span class=\"_ _2aa\"> </span>21,297,279<span class=\"_ _60\"> </span>5,068,577Next y<span class=\"_ _0\"></span>ear'<span class=\"_ _6\"></span>s instalmen<span class=\"_ _6\"></span>t on non-curren<span class=\"_ _6\"></span>t int<span class=\"_ _0\"></span>erest bearing liabilities<span class=\"_ _206\"> </span>-2,947,307<span class=\"_ _a4\"> </span>-162,017T<span class=\"_ _c\"></span>otal<span class=\"_ _2aa\"> </span>18,349,972<span class=\"_ _60\"> </span>4,906,560Lease liabilities<span class=\"_ _272\"> </span>1,425,297<span class=\"_ _22a\"> </span>967,166Next y<span class=\"_ _0\"></span>ear'<span class=\"_ _6\"></span>s instalmen<span class=\"_ _6\"></span>t on lease liabilities<span class=\"_ _10d\"> </span>-273,081<span class=\"_ _a4\"> </span>-216,419T<span class=\"_ _c\"></span>otal<span class=\"_ _2ab\"> </span>1,152,216<span class=\"_ _d9\"> </span>750,747T<span class=\"_ _c\"></span>otal carrying amount a<span class=\"_ _0\"></span>t 31 December<span class=\"_ _10b\"> </span>19,502,188<span class=\"_ _60\"> </span>5,657,307Curren<span class=\"_ _6\"></span>t inter<span class=\"_ _0\"></span>est bearing liabilities <span class=\"_ _2ac\"> </span>2022<span class=\"_ _1cf\"> </span>2021Bank ov<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>dra<span class=\"_ _0\"></span>ft<span class=\"_ _259\"> </span>494,814<span class=\"_ _22a\"> </span>409,257Next y<span class=\"_ _0\"></span>ear'<span class=\"_ _6\"></span>s instalmen<span class=\"_ _6\"></span>t on non-curren<span class=\"_ _6\"></span>t int<span class=\"_ _0\"></span>erest bearing liabilities<span class=\"_ _2f\"> </span>2,947,307<span class=\"_ _22a\"> </span>162,017Curren<span class=\"_ _0\"></span>t inter<span class=\"_ _0\"></span>est bearing liabilities ex. lease liabilities<span class=\"_ _2b\"> </span>3,442,121<span class=\"_ _22a\"> </span>571,274Next y<span class=\"_ _0\"></span>ear'<span class=\"_ _6\"></span>s instalmen<span class=\"_ _6\"></span>t on lease liabilities<span class=\"_ _176\"> </span>273,081<span class=\"_ _22a\"> </span>216,419T<span class=\"_ _c\"></span>otal carrying amount a<span class=\"_ _0\"></span>t 31 December<span class=\"_ _1da\"> </span>3,715,203<span class=\"_ _d9\"> </span>787,693T<span class=\"_ _c\"></span>otal inter<span class=\"_ _0\"></span>est-bearing liabilities<span class=\"_ _2ad\"> </span>23,217,390<span class=\"_ _60\"> </span>6,445,000Cash and cash equivalen<span class=\"_ _6\"></span>ts<span class=\"_ _2ae\"> </span>2,712,707<span class=\"_ _22a\"> </span>901,644Lease liabilities<span class=\"_ _272\"> </span>1,425,297<span class=\"_ _22a\"> </span>967,166Net in<span class=\"_ _0\"></span>terest-bearing deb<span class=\"_ _6\"></span>t<span class=\"_ _1c2\"> </span>19,079,386<span class=\"_ _60\"> </span>4,576,190The fair value o<span class=\"_ _6\"></span>f borro<span class=\"_ _0\"></span>wings are no<span class=\"_ _6\"></span>t mat<span class=\"_ _6\"></span>erially differ<span class=\"_ _0\"></span>ent fr<span class=\"_ _6\"></span>om their carrying amounts since the in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est payable on the borr<span class=\"_ _0\"></span>owings is either close the curren<span class=\"_ _0\"></span>t market r<span class=\"_ _0\"></span>ates or the borr<span class=\"_ _0\"></span>owings ar<span class=\"_ _6\"></span>e of short-t<span class=\"_ _6\"></span>erm natur<span class=\"_ _0\"></span>e. Next year'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"ws1b\">instalments on bank loans and lease agr<span class=\"_ _0\"></span>eements ar<span class=\"_ _6\"></span>e classified as curren<span class=\"_ _6\"></span>t liabilities </span></span>in the balance sheet. See No<span class=\"_ _0\"></span>te 4.1 for de<span class=\"_ _6\"></span>tails of the ma<span class=\"_ _6\"></span>turity pro<span class=\"_ _0\"></span>file of the Group'<span class=\"_ _c\"></span>s liabilities. In 2021 the Group en<span class=\"_ _0\"></span>tered in<span class=\"_ _0\"></span>to <span class=\"ws0\">a </span>cross-curr<span class=\"_ _6\"></span>ency int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est swap and <span class=\"ws0\">a </span>int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est swap t<span class=\"_ _6\"></span>o reduce the risk r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to floa<span class=\"_ _6\"></span>ting int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ate. And with e<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ect from 4 February 2022, <span class=\"ws0\">SalMar</span> A<span class=\"_ _0\"></span>SA ent<span class=\"_ _0\"></span>ered int<span class=\"_ _0\"></span>o fixed r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e int<span class=\"_ _0\"></span>erest swap c<span class=\"_ _0\"></span>ontracts with <span class=\"ws0\">a <span class=\"_ _6\"></span><span class=\"ws33\">to<span class=\"_ _0\"></span>tal principal of NOK 2,250 million. 750 million has <span class=\"ws0\">a </span>dur<span class=\"_ _6\"></span>ation o<span class=\"_ _6\"></span>f 7 </span></span>years s<span class=\"_ _6\"></span>tarting 22 April 2022, 750 million has <span class=\"ws0\">a </span>dur<span class=\"_ _6\"></span>ation o<span class=\"_ _6\"></span>f 7 years s<span class=\"_ _6\"></span>tarting 22 January 2025, and 750 million has <span class=\"ws3c\">a <span class=\"_ _6\"></span><span class=\"ws26\">dur<span class=\"_ _6\"></span>ation o<span class=\"_ _6\"></span>f 10 years s<span class=\"_ _6\"></span>tarting 22 January 2024. The int<span class=\"_ _6\"></span>eres<span class=\"_ _0\"></span>t swap contr<span class=\"_ _0\"></span>acts are established </span></span>with the purpose to r<span class=\"_ _0\"></span>educe the inter<span class=\"_ _0\"></span>est ra<span class=\"_ _0\"></span>te risk rela<span class=\"_ _0\"></span>ted to long-t<span class=\"_ _0\"></span>erm loan. See note 3.9 \"Hedging activ<span class=\"_ _6\"></span><span class=\"ws0\">-</span>ities and deriva<span class=\"_ _6\"></span>tives\" and no<span class=\"_ _0\"></span>te 4.1 \"Financial risk management\" f<span class=\"_ _6\"></span>or further details r<span class=\"_ _0\"></span>egarding the swaps. As at 31 December 2022 per curr<span class=\"_ _0\"></span>ency<span class=\"ff3 fsb\"> </span>NOK 1,000<span class=\"_ _15b\"> </span>NOK<span class=\"_ _2af\"> </span>EUR<span class=\"_ _89\"> </span>JPY<span class=\"_ _6d\"> </span>USD<span class=\"_ _2af\"> </span>GBP<span class=\"_ _5e\"> </span>Other<span class=\"_ _86\"> </span>T<span class=\"_ _0\"></span>otalNon-curren<span class=\"_ _0\"></span>t int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est bearing 17,804,959<span class=\"_ _e7\"> </span>545,013<span class=\"_ _61\"> </span>0<span class=\"_ _29\"> </span>0<span class=\"_ _29\"> </span>0<span class=\"_ _bd\"> </span>0<span class=\"_ _186\"> </span>18,349,972liabilitiesLease liabilities<span class=\"_ _2af\"> </span>1,380,072<span class=\"_ _5d\"> </span>7,567<span class=\"_ _10f\"> </span>0<span class=\"_ _29\"> </span>0<span class=\"_ _a0\"> </span>0<span class=\"_ _23\"> </span>37,658<span class=\"_ _5e\"> </span>1,425,297Curren<span class=\"_ _0\"></span>t inter<span class=\"_ _0\"></span>est-3,176,402<span class=\"_ _e7\"> </span>111,144<span class=\"_ _b5\"> </span>2,931<span class=\"_ _c3\"> </span>78,988<span class=\"_ _1e\"> </span>39,726<span class=\"_ _186\"> </span>32,931<span class=\"_ _da\"> </span>3,442,121bearing liabilitiesT<span class=\"_ _c\"></span>otal int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est-22,361,433<span class=\"_ _e7\"> </span>663,723<span class=\"_ _b5\"> </span>2,931<span class=\"_ _c3\"> </span>78,988<span class=\"_ _1e\"> </span>39,726<span class=\"_ _186\"> </span>70,589<span class=\"_ _186\"> </span>23,217,390bearing debtsCash and cash 2,764,389<span class=\"_ _5e\"> </span>-80,665-53,53859,548<span class=\"_ _5d\"> </span>5,813<span class=\"_ _23\"> </span>17,161<span class=\"_ _5e\"> </span>2,712,707equivalen<span class=\"_ _6\"></span>tsLease liabilities<span class=\"_ _2af\"> </span>1,380,072<span class=\"_ _5d\"> </span>7,567<span class=\"_ _10f\"> </span>0<span class=\"_ _29\"> </span>0<span class=\"_ _a0\"> </span>0<span class=\"_ _23\"> </span>37,658<span class=\"_ _5e\"> </span>1,425,297Net in<span class=\"_ _0\"></span>terest-18,216,972<span class=\"_ _b4\"> </span>736,822<span class=\"_ _186\"> </span>56,469<span class=\"_ _b5\"> </span>19,440<span class=\"_ _b5\"> </span>33,91415,77019,079,386bearing debtsAs at 31 December 2021 per curr<span class=\"_ _0\"></span>encyNOK 1,000<span class=\"_ _15b\"> </span>NOK<span class=\"_ _6d\"> </span>EUR<span class=\"_ _a4\"> </span>JPY<span class=\"_ _a4\"> </span>USD<span class=\"_ _2af\"> </span>GBP<span class=\"_ _21f\"> </span>Other<span class=\"_ _d9\"> </span>T<span class=\"_ _0\"></span>otalNon-curren<span class=\"_ _0\"></span>t int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est bearing 4,663,541<span class=\"_ _e7\"> </span>405,036<span class=\"_ _91\"> </span>0<span class=\"_ _29\"> </span>0<span class=\"_ _29\"> </span>0<span class=\"_ _27\"> </span>0<span class=\"_ _12\"> </span>5,068,577liabilitiesLease liabilities<span class=\"_ _83\"> </span>942,033<span class=\"_ _5d\"> </span>9,895<span class=\"_ _91\"> </span>0<span class=\"_ _29\"> </span>0<span class=\"_ _29\"> </span>0<span class=\"_ _e7\"> </span>15,239<span class=\"_ _b5\"> </span>967,166Curren<span class=\"_ _0\"></span>t inter<span class=\"_ _0\"></span>est-414,033<span class=\"_ _da\"> </span>-77,483<span class=\"_ _14\"> </span>41,352<span class=\"_ _21f\"> </span>30,408<span class=\"_ _1c\"> </span>945<span class=\"_ _27\"> </span>0<span class=\"_ _71\"> </span>409,257bearing liabilitiesT<span class=\"_ _c\"></span>otal int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est-6,019,607<span class=\"_ _e7\"> </span>337,448<span class=\"_ _e7\"> </span>41,352<span class=\"_ _21f\"> </span>30,408<span class=\"_ _1c\"> </span>945<span class=\"_ _e7\"> </span>15,239<span class=\"_ _186\"> </span>6,445,000bearing debtsCash and cash 776,542<span class=\"_ _aa\"> </span>4,402<span class=\"_ _14\"> </span>20,825<span class=\"_ _21f\"> </span>31,932<span class=\"_ _aa\"> </span>3,118<span class=\"_ _e7\"> </span>64,823<span class=\"_ _b5\"> </span>901,644equivalen<span class=\"_ _6\"></span>tsLease liabilities<span class=\"_ _83\"> </span>942,033<span class=\"_ _5d\"> </span>9,895<span class=\"_ _91\"> </span>0<span class=\"_ _29\"> </span>0<span class=\"_ _29\"> </span>0<span class=\"_ _e7\"> </span>15,239<span class=\"_ _b5\"> </span>967,166Net in<span class=\"_ _0\"></span>terest-4,301,032<span class=\"_ _b4\"> </span>323,152<span class=\"_ _b3\"> </span>20,527<span class=\"_ _d2\"> </span>-1,524<span class=\"_ _291\"> </span>-2,173-64,8234,576,190bearing debtsFinancing activities - changes in liability at 31 December 2022:Non-cash genera<span class=\"_ _0\"></span>ting effectsChanges through Cash flow fr<span class=\"_ _6\"></span>om business Change in next y<span class=\"_ _0\"></span>ear's instalments 31.12.2021financing activities c<span class=\"_ _6\"></span>ombinations <span class=\"_ _aa\"> </span>Curr<span class=\"_ _6\"></span>ency eff<span class=\"_ _6\"></span>ects on long-term debts <span class=\"_ _34\"> </span>31.12.2022Non-curren<span class=\"_ _0\"></span>t debts<span class=\"_ _cc\"> </span>4,906,560<span class=\"_ _134\"> </span>7,191,840<span class=\"_ _8b\"> </span>9,008,620<span class=\"_ _106\"> </span>28,242<span class=\"_ _2b0\"> </span>-2,785,290<span class=\"_ _1e2\"> </span>18,349,972Curren<span class=\"_ _0\"></span>t debts to cr<span class=\"_ _6\"></span>edit institutions<span class=\"_ _20a\"> </span>571,274<span class=\"_ _13c\"> </span>-127,923<span class=\"_ _75\"> </span>211,704<span class=\"_ _15\"> </span>1,742<span class=\"_ _6b\"> </span>2,785,290<span class=\"_ _106\"> </span>3,442,086T<span class=\"_ _c\"></span>otal debts t<span class=\"_ _6\"></span>o credit ins<span class=\"_ _0\"></span>titutions<span class=\"_ _213\"> </span>5,477,834<span class=\"_ _134\"> </span>7,063,917<span class=\"_ _33\"> </span>9,220,324<span class=\"_ _106\"> </span>29,983<span class=\"_ _296\"> </span>0<span class=\"_ _1e2\"> </span>21,792,058Non-curren<span class=\"_ _0\"></span>t and current lease liabilities<span class=\"_ _3d\"> </span>967,166<span class=\"_ _13c\"> </span>-229,333<span class=\"_ _75\"> </span>484,370<span class=\"_ _15\"> </span>3,771<span class=\"_ _2b1\"> </span>199,323<span class=\"_ _106\"> </span>1,425,297T<span class=\"_ _c\"></span>otal inter<span class=\"_ _0\"></span>est-bearing debts<span class=\"_ _16a\"> </span>6,445,000<span class=\"_ _a\"> </span>6,834,585<span class=\"_ _19\"> </span>9,704,694<span class=\"_ _7d\"> </span>33,754<span class=\"_ _27b\"> </span>199,323<span class=\"_ _18f\"> </span>23,217,355For details r<span class=\"_ _0\"></span>egarding change in subsidiaries see No<span class=\"_ _0\"></span>te 4.5.Financing activities - changes in liability at 31 December 2021:<span class=\"_ _ee\"> </span><span class=\"fs2 fc2a\">Non-cash genera<span class=\"_ _6\"></span>ting eff<span class=\"_ _6\"></span>ects</span>Cash flow fr<span class=\"_ _6\"></span>om Change in next y<span class=\"_ _0\"></span>ear's instalments 31.12.2020financing activities <span class=\"_ _12\"> </span>Change subsidiaries <span class=\"_ _10a\"> </span>Currency e<span class=\"_ _6\"></span>ffects on long-term debts <span class=\"_ _8e\"> </span>Other eff<span class=\"_ _6\"></span>ects <span class=\"_ _1a\"> </span>31.12.2021L<span class=\"_ _6\"></span>ong-term deb<span class=\"_ _6\"></span>ts to cr<span class=\"_ _0\"></span>edit institutions<span class=\"_ _95\"> </span>3,677,627<span class=\"_ _7d\"> </span>621,918<span class=\"_ _75\"> </span>451,087<span class=\"_ _e6\"> </span>-11,555<span class=\"_ _2a3\"> </span>160,336<span class=\"_ _d\"> </span>7,146<span class=\"_ _15b\"> </span>4,906,560Short-term deb<span class=\"_ _6\"></span>ts to cr<span class=\"_ _0\"></span>edit institutions<span class=\"_ _39\"> </span>1,438,435<span class=\"_ _9e\"> </span>-703,959<span class=\"_ _294\"> </span>-1,873<span class=\"_ _14d\"> </span>-993<span class=\"_ _28\"> </span>-160,336<span class=\"_ _114\"> </span>0<span class=\"_ _1dc\"> </span>571,274T<span class=\"_ _c\"></span>otal debts t<span class=\"_ _6\"></span>o credit ins<span class=\"_ _0\"></span>titutions<span class=\"_ _1c0\"> </span>5,116,062<span class=\"_ _1bc\"> </span>-82,040<span class=\"_ _75\"> </span>449,214<span class=\"_ _e6\"> </span>-12,549<span class=\"_ _10d\"> </span>0<span class=\"_ _1fc\"> </span>7,146<span class=\"_ _15b\"> </span>5,477,834L<span class=\"_ _6\"></span>ong and short-term lease liabilities<span class=\"_ _98\"> </span>933,695<span class=\"_ _9e\"> </span>-198,437<span class=\"_ _15b\"> </span>47,515<span class=\"_ _14d\"> </span>-330<span class=\"_ _10d\"> </span>0<span class=\"_ _265\"> </span>184,723<span class=\"_ _d7\"> </span>967,166T<span class=\"_ _c\"></span>otal inter<span class=\"_ _0\"></span>est-bearing debts<span class=\"_ _222\"> </span>6,049,757<span class=\"_ _265\"> </span>-280,478<span class=\"_ _265\"> </span>496,729<span class=\"_ _9\"> </span>-12,878<span class=\"_ _10d\"> </span>0<span class=\"_ _18f\"> </span>191,869<span class=\"_ _7d\"> </span>6,445,000Inter<span class=\"_ _0\"></span>est-bearing debt in mor<span class=\"_ _0\"></span>e detailIn 2019, <span class=\"ws0\">SalMar</span> r<span class=\"_ _6\"></span>enewed its installmen<span class=\"_ _0\"></span>t loan agreement. The loan c<span class=\"_ _0\"></span>omprises two tr<span class=\"_ _6\"></span>anches of NOK 500 million each: <span class=\"ws0\">a <span class=\"_ _6\"></span><span class=\"ws39\">commer<span class=\"_ _0\"></span>cial tranche, wher<span class=\"_ _0\"></span>e the banks assume the credit risk; and an e<span class=\"_ _6\"></span>xport cr<span class=\"_ _6\"></span>edit agency </span></span>(ECA) tr<span class=\"_ _6\"></span>anche, where the banks lend the mone<span class=\"_ _6\"></span>y but ar<span class=\"_ _6\"></span>e fully guaran<span class=\"_ _0\"></span>teed by Eksportfinansiering Norge. Both tr<span class=\"_ _0\"></span>anches have an 8.5-y<span class=\"_ _6\"></span>ear instalmen<span class=\"_ _6\"></span>t pro<span class=\"_ _6\"></span>file and a term o<span class=\"_ _0\"></span>f 3+1+1 years.In 2021, <span class=\"ws0\">SalMar</span> A<span class=\"_ _6\"></span>SA en<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>ed into <span class=\"ws0\">a <span class=\"_ _0\"></span><span class=\"ws90\">new sustainability link<span class=\"_ _6\"></span>ed cr<span class=\"_ _6\"></span>edit facility in the amount o<span class=\"_ _6\"></span>f NOK 4,000 </span></span>million, and at the same time incr<span class=\"_ _0\"></span>eased its over<span class=\"_ _0\"></span>dra<span class=\"_ _6\"></span>ft cap from NOK 500 million t<span class=\"_ _6\"></span>o NOK 1,000 million. The new sustainability link<span class=\"_ _0\"></span>ed credit facility is <span class=\"ws0\">a </span>five-y<span class=\"_ _6\"></span>ear agr<span class=\"_ _6\"></span>eement, with f<span class=\"_ _6\"></span>our sustainability KPIs included in the assessment o<span class=\"_ _6\"></span>f mar<span class=\"_ _6\"></span>gin. With eff<span class=\"_ _0\"></span>ect from 29 October 2022, <span class=\"ws1b\">SalMar</span> A<span class=\"_ _0\"></span>SA ent<span class=\"_ _0\"></span>ered int<span class=\"_ _0\"></span>o term loan and guaran<span class=\"_ _0\"></span>tee facilities of NOK 11,500 million to finance the tr<span class=\"_ _0\"></span>ansactions with NTS, NRS and SalmoNor<span class=\"_ _0\"></span>. At the same time the sustainability link<span class=\"_ _0\"></span>ed credit facility in <span class=\"ws0\">SalMar</span> A<span class=\"_ _6\"></span>SA was incr<span class=\"_ _0\"></span>eased with NOK 3,000 million. These facilities both ha<span class=\"_ _6\"></span>ve a dur<span class=\"_ _0\"></span>ation of 18 mon<span class=\"_ _6\"></span>ths with an option o<span class=\"_ _6\"></span>f e<span class=\"_ _6\"></span>xtension with 6 mon<span class=\"_ _6\"></span>ths.SalMar<span class=\"ws22\"> has an annually r<span class=\"_ _6\"></span>enewable multicurr<span class=\"_ _0\"></span>ency cash pooling arrangemen<span class=\"_ _6\"></span>t limit<span class=\"_ _6\"></span>ed to NOK 1,000 million. </span>As at 31 December 2022, the Gr<span class=\"_ _0\"></span>oup had no drawdown on this arr<span class=\"_ _0\"></span>angement. Deposits and dr<span class=\"_ _6\"></span>awdowns in various curr<span class=\"_ _0\"></span>encies relating t<span class=\"_ _0\"></span>o the group acc<span class=\"_ _6\"></span>ount scheme ar<span class=\"_ _6\"></span>e r<span class=\"_ _6\"></span>ecognised ne<span class=\"_ _0\"></span>t in the Group\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span>financial </span>sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>ts. In 2021, <span class=\"ws25\">SalMar</span> A<span class=\"_ _6\"></span>SA issued an unsecur<span class=\"_ _0\"></span>ed green bond to<span class=\"_ _0\"></span>talling NOK 3,500 million. No installments on the loan ar<span class=\"_ _6\"></span>e payable during the period o<span class=\"_ _6\"></span>f the agreemen<span class=\"_ _0\"></span>t, which matures on 22 January 2027. The bond carries a <span class=\"_ _0\"></span><span class=\"ws26\">inter<span class=\"_ _0\"></span>est ra<span class=\"_ _0\"></span>te at 3-mon<span class=\"_ _6\"></span>ths NIBOR + 1.35 % per annum, due quarterly. <span class=\"_ _6\"></span>The loan is capitalised at amortised </span>c<span class=\"_ _6\"></span>ost using the eff<span class=\"_ _0\"></span>ective int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ate me<span class=\"_ _0\"></span>thod. The loan'<span class=\"_ _6\"></span><span class=\"ws0\">s <span class=\"ws7a\">ne<span class=\"_ _6\"></span>t carrying amount a<span class=\"_ _6\"></span>t 31 December 2022 is </span></span>NOK 3,467 million. The bond loan is list<span class=\"_ _6\"></span>ed on the Oslo S<span class=\"_ _0\"></span>tock Ex<span class=\"_ _6\"></span>change under the ticker S<span class=\"_ _0\"></span>ALM01 ESG.  Vik<span class=\"_ _6\"></span>enco has an o<span class=\"_ _6\"></span>ver<span class=\"_ _0\"></span>dra<span class=\"_ _6\"></span>ft facility capped at NOK 50 million. In addition, the c<span class=\"_ _0\"></span>ompany has two ins<span class=\"_ _6\"></span>talment loans with <span class=\"ws0\">a <span class=\"_ _6\"></span><span class=\"ws32\">carrying amount o<span class=\"_ _6\"></span>f respectiv<span class=\"_ _0\"></span>ely NOK 185 million and NOK 65 million. Ref<span class=\"_ _6\"></span>snes Laks AS, has </span></span>a ov<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>dr<span class=\"_ _6\"></span>aft facility limit<span class=\"_ _6\"></span>ed to NOK 60, r<span class=\"_ _0\"></span>enewed annually. Arnarlax Ehf<span class=\"_ _0\"></span>, the groups <span class=\"_ _6\"></span>subsidiary in Iceland, has <span class=\"ws0\">a </span>financing agreement las<span class=\"_ _0\"></span>ting until June 2024 with the amount o<span class=\"_ _6\"></span>f EUR 56 million. The agr<span class=\"_ _6\"></span>eement and c<span class=\"_ _0\"></span>omprises an instalment loan with the amount o<span class=\"_ _0\"></span>f EUR 22.5 million, a r<span class=\"_ _6\"></span>ev<span class=\"_ _6\"></span>olving credit facility o<span class=\"_ _0\"></span>f EUR 28.5 million and an over<span class=\"_ _0\"></span>draft o<span class=\"_ _0\"></span>f EUR 5.0 million. N<span class=\"_ _6\"></span>TS has <span class=\"ws1b\">a <span class=\"_ _37\"></span></span>s<span class=\"_ _6\"></span>yndicat<span class=\"_ _6\"></span>ed loan facility with net carrying amoun<span class=\"_ _6\"></span>t at 31 December 2022 o<span class=\"_ _0\"></span>f NOK 1,084 million. The loan matur<span class=\"_ _0\"></span>es April 2023. The loan is included in current in<span class=\"_ _0\"></span>ter<span class=\"_ _6\"></span>est-bearing liabilities at 31 December 2022. SalmoNor has <span class=\"ws0\">a </span>s<span class=\"_ _0\"></span>yndicated loan facility with ne<span class=\"_ _6\"></span>t carrying amount a<span class=\"_ _6\"></span>t 31 December 2022 of NOK 1,547 million. The loan matur<span class=\"_ _0\"></span>es October 2023. The loan is included in curren<span class=\"_ _0\"></span>t inter<span class=\"_ _0\"></span>est-bearing liabilities at 31 December 2022. Osan Sett<span class=\"_ _0\"></span>efisk has <span class=\"ws0\">a <span class=\"_ _1\"></span></span>term loan with ne<span class=\"_ _6\"></span>t carrying amount a<span class=\"_ _6\"></span>t 31 December 2022 of NOK 445 million. The loan matur<span class=\"_ _0\"></span>es in March 2024.A<span class=\"_ _0\"></span>t 31 December 2022 <span class=\"ws3d\">SalMar</span> (through the mer<span class=\"_ _6\"></span>ged compan<span class=\"_ _0\"></span>y NRS) has credit facilities to banks in Norwa<span class=\"_ _0\"></span>y<span class=\"_ _1\"></span> of <span class=\"ls0 ws0\">a <span class=\"ws33\">to<span class=\"_ _0\"></span>tal NOK 2,800 million. NOK 1,000 million is <span class=\"ws0\">a </span>re<span class=\"_ _6\"></span>volving loan facility (R<span class=\"_ _0\"></span>CF) that is instalmen<span class=\"_ _6\"></span>t-free, </span></span>e<span class=\"_ _6\"></span>xpires 17 Mar<span class=\"_ _0\"></span>ch 2025. The carrying amount of the R<span class=\"_ _0\"></span>CF at 31 December is NOK 650 million. NOK 1,200 million is <span class=\"ws0\">a </span>sustainability term loan tha<span class=\"_ _6\"></span>t has an 8.5 year ins<span class=\"_ _6\"></span>talment pr<span class=\"_ _6\"></span>ofile with <span class=\"ws0\">a </span>dura<span class=\"_ _0\"></span>tion until 31.12.2025. The carrying amount o<span class=\"_ _6\"></span>f the sustainability t<span class=\"_ _0\"></span>erm loan at 31 December is NOK 1,024 million of which NOK 142 million is classified as curr<span class=\"_ _0\"></span>ent int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est-bearing liabilities. In addition <span class=\"ws0\">a <span class=\"_ _6\"></span>multi-currency </span>ov<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>dr<span class=\"_ _6\"></span>aft facility o<span class=\"_ _6\"></span>f NOK 600 million. The carrying amount a<span class=\"_ _6\"></span>t 31 December was NOK 436 million. The cr<span class=\"_ _6\"></span>edit facilities co<span class=\"_ _6\"></span>vers NRS Farming and Ar<span class=\"_ _0\"></span>ctic Offshor<span class=\"_ _6\"></span>e Farming, both 100 per cen<span class=\"_ _0\"></span>t owned companies of <span class=\"ls0 ws0\">SalMar, and Nor Sea<span class=\"_ _6\"></span>food, a 82,49 per cen<span class=\"_ _6\"></span>t owned c<span class=\"_ _0\"></span>ompany<span class=\"ls25 ws61\"> of </span>SalMar. </span>Re<span class=\"_ _6\"></span>fsnes Laks A<span class=\"_ _0\"></span>S, has a over<span class=\"_ _0\"></span>dra<span class=\"_ _6\"></span>ft facility limited t<span class=\"_ _0\"></span>o NOK 60, renewed annually. inancial c<span class=\"_ _6\"></span>ov<span class=\"_ _0\"></span>enantsThe most importan<span class=\"_ _6\"></span>t financial c<span class=\"_ _6\"></span>ov<span class=\"_ _6\"></span>enants f<span class=\"_ _6\"></span>or the long-term financing o<span class=\"_ _6\"></span>f <span class=\"ws0\">SalMar</span> A<span class=\"_ _6\"></span>SA ar<span class=\"_ _0\"></span>e, respectiv<span class=\"_ _6\"></span>ely, a <span class=\"_ _1\"></span><span class=\"ws24\">solvency requir<span class=\"_ _0\"></span>ement, which stipula<span class=\"_ _6\"></span>tes tha<span class=\"_ _6\"></span>t the Group\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"_ _37\"></span><span class=\"ws24\">r<span class=\"_ _6\"></span>ec<span class=\"_ _6\"></span>ognised equity ra<span class=\"_ _6\"></span>tio shall e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>ceed 30%, </span></span></span>and <span class=\"_ _1\"></span>a <span class=\"_ _37\"></span><span class=\"ws38\">pr<span class=\"_ _6\"></span>ofitability r<span class=\"_ _0\"></span>equirement, which s<span class=\"_ _6\"></span>tipulat<span class=\"_ _0\"></span>es that the Group\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span><span class=\"ws38\">inter<span class=\"_ _0\"></span>est c<span class=\"_ _6\"></span>ov<span class=\"_ _6\"></span>erage r<span class=\"_ _0\"></span>ate (EBITD<span class=\"_ _0\"></span>A/net </span></span></span>financial e<span class=\"_ _6\"></span>xpenses) shall not fall belo<span class=\"_ _6\"></span>w 4.0. The Group was in c<span class=\"_ _0\"></span>ompliance with these co<span class=\"_ _6\"></span>venan<span class=\"_ _6\"></span>ts as at 31 December 2022. The gr<span class=\"_ _6\"></span>een bond has a financial co<span class=\"_ _6\"></span>venan<span class=\"_ _0\"></span>t requiring an equity r<span class=\"_ _6\"></span>atio o<span class=\"_ _6\"></span>f 30 % in the agreemen<span class=\"_ _0\"></span>t period.Corr<span class=\"_ _0\"></span>espondingly, the Group\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws55\">Icelandic segment has </span>a <span class=\"ws55\">solvency r<span class=\"_ _6\"></span>equir<span class=\"_ _6\"></span>ement, which stipula<span class=\"_ _0\"></span>tes that the </span></span>c<span class=\"_ _6\"></span>ompany\u2019<span class=\"_ _0\"></span>s <span class=\"_ _37\"></span><span class=\"ws24\">rec<span class=\"_ _0\"></span>ognised equity ra<span class=\"_ _6\"></span>tio shall ex<span class=\"_ _0\"></span>ceed 35%. There is also <span class=\"ws3b\">a <span class=\"_ _1\"></span></span>profitability r<span class=\"_ _0\"></span>equiremen<span class=\"_ _6\"></span>t which </span>stipula<span class=\"_ _6\"></span>tes tha<span class=\"_ _6\"></span>t its int<span class=\"_ _0\"></span>erest c<span class=\"_ _0\"></span>over<span class=\"_ _0\"></span>age rat<span class=\"_ _0\"></span>e shall not fall below 4.0 and in addition, the c<span class=\"_ _0\"></span>ompany\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"_ _37\"></span>NIB-</span>D/12-month r<span class=\"_ _0\"></span>olling EBITDA shall not e<span class=\"_ _0\"></span>xceed 5.0.Supply Chain FinancingThe Group has en<span class=\"_ _0\"></span>tered in<span class=\"_ _0\"></span>to <span class=\"ws1d\">a <span class=\"_ _37\"></span></span>supply chain financing agr<span class=\"_ _6\"></span>eement (SCF), meaning tha<span class=\"_ _0\"></span>t some vendors will indir<span class=\"_ _6\"></span>ectly off<span class=\"_ _0\"></span>er ext<span class=\"_ _6\"></span>ended credit t<span class=\"_ _0\"></span>erms to the c<span class=\"_ _6\"></span>ompany thr<span class=\"_ _6\"></span>ough <span class=\"ws1b\">a <span class=\"_ _1\"></span></span>separa<span class=\"_ _6\"></span>te agr<span class=\"_ _0\"></span>eement with the Group'<span class=\"_ _c\"></span>s <span class=\"ws27\">bank. The vendors sell their trade r<span class=\"_ _0\"></span>eceivables to the bank in or<span class=\"_ _0\"></span>der to r<span class=\"_ _6\"></span>eceive pa<span class=\"_ _0\"></span>yment immedi<span class=\"ws0\">-</span></span>at<span class=\"_ _0\"></span>ely. Paymen<span class=\"_ _6\"></span>t terms under the SCF agr<span class=\"_ _0\"></span>eement ar<span class=\"_ _6\"></span>e in line with industry pr<span class=\"_ _6\"></span>actice. The tr<span class=\"_ _6\"></span>ansaction is still betw<span class=\"_ _6\"></span>een the compan<span class=\"_ _6\"></span>y and its suppliers, and ar<span class=\"_ _6\"></span>e there<span class=\"_ _0\"></span>fore classified as tr<span class=\"_ _0\"></span>ade payables, and changes in tr<span class=\"_ _6\"></span>ade payables r<span class=\"_ _6\"></span>elat<span class=\"_ _0\"></span>ed to the SCF agreemen<span class=\"_ _0\"></span>t is classified as cash flow from oper<span class=\"_ _0\"></span>ating activities in the sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t of cash flo<span class=\"_ _0\"></span>w. At 31 December 2022 the carrying amoun<span class=\"_ _6\"></span>t of the financed amoun<span class=\"_ _0\"></span>t was NOK 1,672.7 million. (31 December 2021: NOK 1,196.6 million).T<span class=\"_ _0\"></span>ransf<span class=\"_ _0\"></span>erred receiv<span class=\"_ _0\"></span>ablesSalMar<span class=\"ws5c\"> has ent<span class=\"_ _0\"></span>ered int<span class=\"_ _6\"></span>o an agr<span class=\"_ _6\"></span>eement with <span class=\"ws0\">a <span class=\"_ _0\"></span><span class=\"ws5c\">financial institution for tr<span class=\"_ _6\"></span>ansf<span class=\"_ _0\"></span>erred r<span class=\"_ _6\"></span>eceivables tha<span class=\"_ _6\"></span>t meet </span></span></span>certain pr<span class=\"_ _6\"></span>edefined crit<span class=\"_ _6\"></span>eria. See Not<span class=\"_ _0\"></span>e 3.7 for further details o<span class=\"_ _6\"></span>f this arrangemen<span class=\"_ _0\"></span>t.Lease liabilitiesSee Not<span class=\"_ _0\"></span>e 3.4 for further details o<span class=\"_ _6\"></span>f the Group\u2019<span class=\"_ _0\"></span>s capitalised lease liabilities.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-174-2": {
   "value": "NOTE 3.12 <span class=\"_ _224\"> </span> <span class=\"_ _1b6\"></span><span class=\"fsa fc4 ls0\">Mortgage and guarantees</span>Liabilities secured by mort<span class=\"_ _6\"></span>gage (NOK 1,000):<span class=\"_ _2aa\"> </span>2022<span class=\"_ _9c\"> </span>2021Non-curren<span class=\"_ _0\"></span>t inter<span class=\"_ _0\"></span>est bearing debt<span class=\"_ _23a\"> </span>14,882,825<span class=\"_ _15a\"> </span>1,447,458Curren<span class=\"_ _0\"></span>t inter<span class=\"_ _0\"></span>est bearing debt<span class=\"_ _2b2\"> </span>3,442,121<span class=\"_ _15b\"> </span>571,274Lease liabilities<span class=\"_ _2b3\"> </span>1,425,297<span class=\"_ _15b\"> </span>967,166T<span class=\"_ _c\"></span>otal deb<span class=\"_ _6\"></span>t secured by mortgages and pledges a<span class=\"_ _0\"></span>t 31 December<span class=\"_ _cf\"> </span>19,750,243<span class=\"_ _18f\"> </span>1,538,440Assets pledged as security f<span class=\"_ _0\"></span>or debt (NOK 1,000):<span class=\"_ _fa\"> </span>2022 <span class=\"_ _54\"> </span>2021 Licences<span class=\"_ _2b4\"> </span>14,875,519<span class=\"_ _15a\"> </span>7,487,421Property<span class=\"_ _6\"></span>, plant and equipmen<span class=\"_ _6\"></span>t and right-t<span class=\"_ _6\"></span>o-use assets<span class=\"_ _258\"> </span>12,517,825<span class=\"_ _15a\"> </span>8,010,049Biological assets and o<span class=\"_ _6\"></span>ther inv<span class=\"_ _6\"></span>ent<span class=\"_ _6\"></span>ory<span class=\"_ _2b5\"> </span>11,754,721<span class=\"_ _15a\"> </span>7,928,044T<span class=\"_ _0\"></span>rade r<span class=\"_ _6\"></span>eceivables<span class=\"_ _19e\"> </span>1,414,135<span class=\"_ _e1\"> </span>934,934T<span class=\"_ _c\"></span>otal asse<span class=\"_ _6\"></span>ts pledged as security at 31 December<span class=\"_ _126\"> </span>40,562,200<span class=\"_ _19\"> </span>24,360,448In addition, 925 373 tr<span class=\"_ _6\"></span>easury shar<span class=\"_ _6\"></span>es are pledged as security f<span class=\"_ _0\"></span>or debt r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tments in a subsidiary o<span class=\"_ _6\"></span>f Fr\u00f8<span class=\"_ _0\"></span>y AS<span class=\"_ _6\"></span>A.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCollateralExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-176-2": {
   "value": "NOTE 3.13 <span class=\"_ _224\"> </span> <span class=\"_ _45\"></span><span class=\"fsa fc4 ls0\">Current liabilities</span>Acc<span class=\"_ _0\"></span>ounting policiesOnerous c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>actsPhysical fix<span class=\"_ _0\"></span>ed-price sales con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>acts whose price is less than the price used as the basis for adjus<span class=\"_ _6\"></span>ting the fair value o<span class=\"_ _6\"></span>f the biomass are r<span class=\"_ _0\"></span>ecog<span class=\"ls0 ws0\">-</span>nised as liabilities in the financial sta<span class=\"_ _6\"></span>temen<span class=\"_ _0\"></span>ts. The amount rec<span class=\"_ _0\"></span>ognised as <span class=\"_ _0\"></span>a <span class=\"ws22\">liability is the diff<span class=\"_ _0\"></span>erence be<span class=\"_ _6\"></span>tween the mark<span class=\"_ _0\"></span>et price at the balance </span>sheet da<span class=\"_ _6\"></span>te plus c<span class=\"_ _0\"></span>osts to sell and the c<span class=\"_ _0\"></span>ontract price. Changes in pr<span class=\"_ _0\"></span>ovi<span class=\"ws0\">-</span>sions ar<span class=\"_ _6\"></span>e rec<span class=\"_ _0\"></span>ognised in <span class=\"ws0\">a </span>separa<span class=\"_ _0\"></span>te line in the sta<span class=\"_ _6\"></span>temen<span class=\"_ _0\"></span>t of pro<span class=\"_ _6\"></span>fit and loss and ar<span class=\"_ _6\"></span>e included in the opera<span class=\"_ _6\"></span>tional pro<span class=\"_ _0\"></span>fit. Pro<span class=\"_ _0\"></span>visionsA <span class=\"_ _37\"></span>pr<span class=\"_ _6\"></span>ovision is r<span class=\"_ _0\"></span>ecognised when, and only when, the c<span class=\"_ _6\"></span>ompany has a <span class=\"_ _37\"></span>c<span class=\"_ _6\"></span>onstructiv<span class=\"_ _6\"></span>e obligation (legal or self-imposed) deriving fr<span class=\"_ _0\"></span>om an ev<span class=\"_ _6\"></span>ent which has occurr<span class=\"_ _0\"></span>ed, and it is probable (mor<span class=\"_ _6\"></span>e likely than no<span class=\"_ _0\"></span>t) that a <span class=\"ws1d\">financial se<span class=\"_ _0\"></span>ttlement will take place as <span class=\"ws0\">a </span>r<span class=\"_ _0\"></span>esult of that liability<span class=\"_ _6\"></span>, </span>and the amount in ques<span class=\"_ _6\"></span>tion may be r<span class=\"_ _0\"></span>eliably quantified Pro<span class=\"_ _0\"></span>visions are r<span class=\"_ _6\"></span>eview<span class=\"_ _6\"></span>ed on each r<span class=\"_ _6\"></span>eporting dat<span class=\"_ _0\"></span>e, and the level r<span class=\"_ _0\"></span>eflects <span class=\"ws3d\">a <span class=\"_ _0\"></span><span class=\"ws22\">best estima<span class=\"_ _6\"></span>te </span></span>of the liability c<span class=\"_ _0\"></span>oncerned.Other curren<span class=\"_ _6\"></span>t liabilities (NOK 1,000):<span class=\"_ _1a6\"> </span>31.12.2022<span class=\"_ _c4\"> </span>31.12.2021Salaries and vaca<span class=\"_ _6\"></span>tion pay due<span class=\"_ _2f\"> </span>207,510<span class=\"_ _22a\"> </span>117,793Deriva<span class=\"_ _6\"></span>tives<span class=\"_ _21d\"> </span>26,924<span class=\"_ _ab\"> </span>23,974Accruals f<span class=\"_ _6\"></span>or clean-up cos<span class=\"_ _6\"></span>t<span class=\"_ _193\"> </span>224,173<span class=\"_ _22a\"> </span>136,588Accrued in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est cos<span class=\"_ _6\"></span>t<span class=\"_ _32\"> </span>117,462<span class=\"_ _ab\"> </span>15,478Other accrued expenses<span class=\"_ _1dc\"> </span>533,961<span class=\"_ _22a\"> </span>277,011Con<span class=\"_ _6\"></span>tingent liability fr<span class=\"_ _6\"></span>om 55,125<span class=\"_ _7c\"> </span>0business combina<span class=\"_ _0\"></span>tionPro<span class=\"_ _6\"></span>visions for oner<span class=\"_ _0\"></span>ous contr<span class=\"_ _0\"></span>acts<span class=\"_ _21\"> </span>104,799<span class=\"_ _22a\"> </span>203,040T<span class=\"_ _c\"></span>otal carrying amount 1,269,954<span class=\"_ _d9\"> </span>773,884at 31 DecemberPro<span class=\"_ _0\"></span>visions relat<span class=\"_ _0\"></span>ed to onerous c<span class=\"_ _0\"></span>ontracts is decr<span class=\"_ _0\"></span>eased by NOK 126.3 million in 2022 and ar<span class=\"_ _6\"></span>e rec<span class=\"_ _0\"></span>ognised in opera<span class=\"_ _6\"></span>ting pro<span class=\"_ _0\"></span>fit (2021: increased pro<span class=\"_ _0\"></span>vision by NOK 181.0 million).Ther<span class=\"_ _6\"></span>e is <span class=\"ws0\">a <span class=\"_ _1\"></span></span>con<span class=\"_ _6\"></span>tingent liability r<span class=\"_ _0\"></span>elated t<span class=\"_ _6\"></span>o <span class=\"ws0\">a <span class=\"_ _1\"></span></span>pre<span class=\"_ _0\"></span>vious business combi<span class=\"ws0\">-</span>nation in Salmonor A<span class=\"_ _0\"></span>S. As part of the pur<span class=\"_ _6\"></span>chase agreemen<span class=\"_ _0\"></span>t with the pr<span class=\"_ _6\"></span>evious o<span class=\"_ _6\"></span>wners of MNH Holding A<span class=\"_ _0\"></span>S, <span class=\"ws0\">a </span>c<span class=\"_ _0\"></span>ontingent c<span class=\"_ _0\"></span>onsideration was agr<span class=\"_ _6\"></span>eed. The cons<span class=\"_ _6\"></span>idera<span class=\"_ _0\"></span>tion is dependent on licence volumes f<span class=\"_ _0\"></span>or Fiskeldi Aus<span class=\"_ _6\"></span>tfjar<span class=\"_ _6\"></span>da and is measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _6\"></span>alue ov<span class=\"_ _6\"></span>er the result.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-176-3": {
   "value": "NOTE 3.13 <span class=\"_ _224\"> </span> <span class=\"_ _45\"></span><span class=\"fsa fc4 ls0\">Current liabilities</span>Acc<span class=\"_ _0\"></span>ounting policiesOnerous c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>actsPhysical fix<span class=\"_ _0\"></span>ed-price sales con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>acts whose price is less than the price used as the basis for adjus<span class=\"_ _6\"></span>ting the fair value o<span class=\"_ _6\"></span>f the biomass are r<span class=\"_ _0\"></span>ecog<span class=\"ls0 ws0\">-</span>nised as liabilities in the financial sta<span class=\"_ _6\"></span>temen<span class=\"_ _0\"></span>ts. The amount rec<span class=\"_ _0\"></span>ognised as <span class=\"_ _0\"></span>a <span class=\"ws22\">liability is the diff<span class=\"_ _0\"></span>erence be<span class=\"_ _6\"></span>tween the mark<span class=\"_ _0\"></span>et price at the balance </span>sheet da<span class=\"_ _6\"></span>te plus c<span class=\"_ _0\"></span>osts to sell and the c<span class=\"_ _0\"></span>ontract price. Changes in pr<span class=\"_ _0\"></span>ovi<span class=\"ws0\">-</span>sions ar<span class=\"_ _6\"></span>e rec<span class=\"_ _0\"></span>ognised in <span class=\"ws0\">a </span>separa<span class=\"_ _0\"></span>te line in the sta<span class=\"_ _6\"></span>temen<span class=\"_ _0\"></span>t of pro<span class=\"_ _6\"></span>fit and loss and ar<span class=\"_ _6\"></span>e included in the opera<span class=\"_ _6\"></span>tional pro<span class=\"_ _0\"></span>fit. Pro<span class=\"_ _0\"></span>visionsA <span class=\"_ _37\"></span>pr<span class=\"_ _6\"></span>ovision is r<span class=\"_ _0\"></span>ecognised when, and only when, the c<span class=\"_ _6\"></span>ompany has a <span class=\"_ _37\"></span>c<span class=\"_ _6\"></span>onstructiv<span class=\"_ _6\"></span>e obligation (legal or self-imposed) deriving fr<span class=\"_ _0\"></span>om an ev<span class=\"_ _6\"></span>ent which has occurr<span class=\"_ _0\"></span>ed, and it is probable (mor<span class=\"_ _6\"></span>e likely than no<span class=\"_ _0\"></span>t) that a <span class=\"ws1d\">financial se<span class=\"_ _0\"></span>ttlement will take place as <span class=\"ws0\">a </span>r<span class=\"_ _0\"></span>esult of that liability<span class=\"_ _6\"></span>, </span>and the amount in ques<span class=\"_ _6\"></span>tion may be r<span class=\"_ _0\"></span>eliably quantified Pro<span class=\"_ _0\"></span>visions are r<span class=\"_ _6\"></span>eview<span class=\"_ _6\"></span>ed on each r<span class=\"_ _6\"></span>eporting dat<span class=\"_ _0\"></span>e, and the level r<span class=\"_ _0\"></span>eflects <span class=\"ws3d\">a <span class=\"_ _0\"></span><span class=\"ws22\">best estima<span class=\"_ _6\"></span>te </span></span>of the liability c<span class=\"_ _0\"></span>oncerned.Other curren<span class=\"_ _6\"></span>t liabilities (NOK 1,000):<span class=\"_ _1a6\"> </span>31.12.2022<span class=\"_ _c4\"> </span>31.12.2021Salaries and vaca<span class=\"_ _6\"></span>tion pay due<span class=\"_ _2f\"> </span>207,510<span class=\"_ _22a\"> </span>117,793Deriva<span class=\"_ _6\"></span>tives<span class=\"_ _21d\"> </span>26,924<span class=\"_ _ab\"> </span>23,974Accruals f<span class=\"_ _6\"></span>or clean-up cos<span class=\"_ _6\"></span>t<span class=\"_ _193\"> </span>224,173<span class=\"_ _22a\"> </span>136,588Accrued in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est cos<span class=\"_ _6\"></span>t<span class=\"_ _32\"> </span>117,462<span class=\"_ _ab\"> </span>15,478Other accrued expenses<span class=\"_ _1dc\"> </span>533,961<span class=\"_ _22a\"> </span>277,011Con<span class=\"_ _6\"></span>tingent liability fr<span class=\"_ _6\"></span>om 55,125<span class=\"_ _7c\"> </span>0business combina<span class=\"_ _0\"></span>tionPro<span class=\"_ _6\"></span>visions for oner<span class=\"_ _0\"></span>ous contr<span class=\"_ _0\"></span>acts<span class=\"_ _21\"> </span>104,799<span class=\"_ _22a\"> </span>203,040T<span class=\"_ _c\"></span>otal carrying amount 1,269,954<span class=\"_ _d9\"> </span>773,884at 31 DecemberPro<span class=\"_ _0\"></span>visions relat<span class=\"_ _0\"></span>ed to onerous c<span class=\"_ _0\"></span>ontracts is decr<span class=\"_ _0\"></span>eased by NOK 126.3 million in 2022 and ar<span class=\"_ _6\"></span>e rec<span class=\"_ _0\"></span>ognised in opera<span class=\"_ _6\"></span>ting pro<span class=\"_ _0\"></span>fit (2021: increased pro<span class=\"_ _0\"></span>vision by NOK 181.0 million).Ther<span class=\"_ _6\"></span>e is <span class=\"ws0\">a <span class=\"_ _1\"></span></span>con<span class=\"_ _6\"></span>tingent liability r<span class=\"_ _0\"></span>elated t<span class=\"_ _6\"></span>o <span class=\"ws0\">a <span class=\"_ _1\"></span></span>pre<span class=\"_ _0\"></span>vious business combi<span class=\"ws0\">-</span>nation in Salmonor A<span class=\"_ _0\"></span>S. As part of the pur<span class=\"_ _6\"></span>chase agreemen<span class=\"_ _0\"></span>t with the pr<span class=\"_ _6\"></span>evious o<span class=\"_ _6\"></span>wners of MNH Holding A<span class=\"_ _0\"></span>S, <span class=\"ws0\">a </span>c<span class=\"_ _0\"></span>ontingent c<span class=\"_ _0\"></span>onsideration was agr<span class=\"_ _6\"></span>eed. The cons<span class=\"_ _6\"></span>idera<span class=\"_ _0\"></span>tion is dependent on licence volumes f<span class=\"_ _0\"></span>or Fiskeldi Aus<span class=\"_ _6\"></span>tfjar<span class=\"_ _6\"></span>da and is measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _6\"></span>alue ov<span class=\"_ _6\"></span>er the result.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-176-4": {
   "value": "NOTE 3.13 <span class=\"_ _224\"> </span> <span class=\"_ _45\"></span><span class=\"fsa fc4 ls0\">Current liabilities</span>Acc<span class=\"_ _0\"></span>ounting policiesOnerous c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>actsPhysical fix<span class=\"_ _0\"></span>ed-price sales con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>acts whose price is less than the price used as the basis for adjus<span class=\"_ _6\"></span>ting the fair value o<span class=\"_ _6\"></span>f the biomass are r<span class=\"_ _0\"></span>ecog<span class=\"ls0 ws0\">-</span>nised as liabilities in the financial sta<span class=\"_ _6\"></span>temen<span class=\"_ _0\"></span>ts. The amount rec<span class=\"_ _0\"></span>ognised as <span class=\"_ _0\"></span>a <span class=\"ws22\">liability is the diff<span class=\"_ _0\"></span>erence be<span class=\"_ _6\"></span>tween the mark<span class=\"_ _0\"></span>et price at the balance </span>sheet da<span class=\"_ _6\"></span>te plus c<span class=\"_ _0\"></span>osts to sell and the c<span class=\"_ _0\"></span>ontract price. Changes in pr<span class=\"_ _0\"></span>ovi<span class=\"ws0\">-</span>sions ar<span class=\"_ _6\"></span>e rec<span class=\"_ _0\"></span>ognised in <span class=\"ws0\">a </span>separa<span class=\"_ _0\"></span>te line in the sta<span class=\"_ _6\"></span>temen<span class=\"_ _0\"></span>t of pro<span class=\"_ _6\"></span>fit and loss and ar<span class=\"_ _6\"></span>e included in the opera<span class=\"_ _6\"></span>tional pro<span class=\"_ _0\"></span>fit. Pro<span class=\"_ _0\"></span>visionsA <span class=\"_ _37\"></span>pr<span class=\"_ _6\"></span>ovision is r<span class=\"_ _0\"></span>ecognised when, and only when, the c<span class=\"_ _6\"></span>ompany has a <span class=\"_ _37\"></span>c<span class=\"_ _6\"></span>onstructiv<span class=\"_ _6\"></span>e obligation (legal or self-imposed) deriving fr<span class=\"_ _0\"></span>om an ev<span class=\"_ _6\"></span>ent which has occurr<span class=\"_ _0\"></span>ed, and it is probable (mor<span class=\"_ _6\"></span>e likely than no<span class=\"_ _0\"></span>t) that a <span class=\"ws1d\">financial se<span class=\"_ _0\"></span>ttlement will take place as <span class=\"ws0\">a </span>r<span class=\"_ _0\"></span>esult of that liability<span class=\"_ _6\"></span>, </span>and the amount in ques<span class=\"_ _6\"></span>tion may be r<span class=\"_ _0\"></span>eliably quantified Pro<span class=\"_ _0\"></span>visions are r<span class=\"_ _6\"></span>eview<span class=\"_ _6\"></span>ed on each r<span class=\"_ _6\"></span>eporting dat<span class=\"_ _0\"></span>e, and the level r<span class=\"_ _0\"></span>eflects <span class=\"ws3d\">a <span class=\"_ _0\"></span><span class=\"ws22\">best estima<span class=\"_ _6\"></span>te </span></span>of the liability c<span class=\"_ _0\"></span>oncerned.Other curren<span class=\"_ _6\"></span>t liabilities (NOK 1,000):<span class=\"_ _1a6\"> </span>31.12.2022<span class=\"_ _c4\"> </span>31.12.2021Salaries and vaca<span class=\"_ _6\"></span>tion pay due<span class=\"_ _2f\"> </span>207,510<span class=\"_ _22a\"> </span>117,793Deriva<span class=\"_ _6\"></span>tives<span class=\"_ _21d\"> </span>26,924<span class=\"_ _ab\"> </span>23,974Accruals f<span class=\"_ _6\"></span>or clean-up cos<span class=\"_ _6\"></span>t<span class=\"_ _193\"> </span>224,173<span class=\"_ _22a\"> </span>136,588Accrued in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est cos<span class=\"_ _6\"></span>t<span class=\"_ _32\"> </span>117,462<span class=\"_ _ab\"> </span>15,478Other accrued expenses<span class=\"_ _1dc\"> </span>533,961<span class=\"_ _22a\"> </span>277,011Con<span class=\"_ _6\"></span>tingent liability fr<span class=\"_ _6\"></span>om 55,125<span class=\"_ _7c\"> </span>0business combina<span class=\"_ _0\"></span>tionPro<span class=\"_ _6\"></span>visions for oner<span class=\"_ _0\"></span>ous contr<span class=\"_ _0\"></span>acts<span class=\"_ _21\"> </span>104,799<span class=\"_ _22a\"> </span>203,040T<span class=\"_ _c\"></span>otal carrying amount 1,269,954<span class=\"_ _d9\"> </span>773,884at 31 DecemberPro<span class=\"_ _0\"></span>visions relat<span class=\"_ _0\"></span>ed to onerous c<span class=\"_ _0\"></span>ontracts is decr<span class=\"_ _0\"></span>eased by NOK 126.3 million in 2022 and ar<span class=\"_ _6\"></span>e rec<span class=\"_ _0\"></span>ognised in opera<span class=\"_ _6\"></span>ting pro<span class=\"_ _0\"></span>fit (2021: increased pro<span class=\"_ _0\"></span>vision by NOK 181.0 million).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-176-5": {
   "value": "NOTE 3.13 <span class=\"_ _224\"> </span> <span class=\"_ _45\"></span><span class=\"fsa fc4 ls0\">Current liabilities</span>Ther<span class=\"_ _6\"></span>e is <span class=\"ws0\">a <span class=\"_ _1\"></span></span>con<span class=\"_ _6\"></span>tingent liability r<span class=\"_ _0\"></span>elated t<span class=\"_ _6\"></span>o <span class=\"ws0\">a <span class=\"_ _1\"></span></span>pre<span class=\"_ _0\"></span>vious business combi<span class=\"ws0\">-</span>nation in Salmonor A<span class=\"_ _0\"></span>S. As part of the pur<span class=\"_ _6\"></span>chase agreemen<span class=\"_ _0\"></span>t with the pr<span class=\"_ _6\"></span>evious o<span class=\"_ _6\"></span>wners of MNH Holding A<span class=\"_ _0\"></span>S, <span class=\"ws0\">a </span>c<span class=\"_ _0\"></span>ontingent c<span class=\"_ _0\"></span>onsideration was agr<span class=\"_ _6\"></span>eed. The cons<span class=\"_ _6\"></span>idera<span class=\"_ _0\"></span>tion is dependent on licence volumes f<span class=\"_ _0\"></span>or Fiskeldi Aus<span class=\"_ _6\"></span>tfjar<span class=\"_ _6\"></span>da and is measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _6\"></span>alue ov<span class=\"_ _6\"></span>er the result.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-176-6": {
   "value": "NOTE 3.13 <span class=\"_ _224\"> </span> <span class=\"_ _45\"></span><span class=\"fsa fc4 ls0\">Current liabilities</span>Ther<span class=\"_ _6\"></span>e is <span class=\"ws0\">a <span class=\"_ _1\"></span></span>con<span class=\"_ _6\"></span>tingent liability r<span class=\"_ _0\"></span>elated t<span class=\"_ _6\"></span>o <span class=\"ws0\">a <span class=\"_ _1\"></span></span>pre<span class=\"_ _0\"></span>vious business combi<span class=\"ws0\">-</span>nation in Salmonor A<span class=\"_ _0\"></span>S. As part of the pur<span class=\"_ _6\"></span>chase agreemen<span class=\"_ _0\"></span>t with the pr<span class=\"_ _6\"></span>evious o<span class=\"_ _6\"></span>wners of MNH Holding A<span class=\"_ _0\"></span>S, <span class=\"ws0\">a </span>c<span class=\"_ _0\"></span>ontingent c<span class=\"_ _0\"></span>onsideration was agr<span class=\"_ _6\"></span>eed. The cons<span class=\"_ _6\"></span>idera<span class=\"_ _0\"></span>tion is dependent on licence volumes f<span class=\"_ _0\"></span>or Fiskeldi Aus<span class=\"_ _6\"></span>tfjar<span class=\"_ _6\"></span>da and is measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _6\"></span>alue ov<span class=\"_ _6\"></span>er the result.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-177-6": {
   "value": "Acc<span class=\"_ _0\"></span>ounting policiesOnerous c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>actsPhysical fix<span class=\"_ _0\"></span>ed-price sales con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>acts whose price is less than the price used as the basis for adjus<span class=\"_ _6\"></span>ting the fair value o<span class=\"_ _6\"></span>f the biomass are r<span class=\"_ _0\"></span>ecog<span class=\"ls0 ws0\">-</span>nised as liabilities in the financial sta<span class=\"_ _6\"></span>temen<span class=\"_ _0\"></span>ts. The amount rec<span class=\"_ _0\"></span>ognised as <span class=\"_ _0\"></span>a <span class=\"ws22\">liability is the diff<span class=\"_ _0\"></span>erence be<span class=\"_ _6\"></span>tween the mark<span class=\"_ _0\"></span>et price at the balance </span>sheet da<span class=\"_ _6\"></span>te plus c<span class=\"_ _0\"></span>osts to sell and the c<span class=\"_ _0\"></span>ontract price. Changes in pr<span class=\"_ _0\"></span>ovi<span class=\"ws0\">-</span>sions ar<span class=\"_ _6\"></span>e rec<span class=\"_ _0\"></span>ognised in <span class=\"ws0\">a </span>separa<span class=\"_ _0\"></span>te line in the sta<span class=\"_ _6\"></span>temen<span class=\"_ _0\"></span>t of pro<span class=\"_ _6\"></span>fit and loss and ar<span class=\"_ _6\"></span>e included in the opera<span class=\"_ _6\"></span>tional pro<span class=\"_ _0\"></span>fit. Pro<span class=\"_ _0\"></span>visionsA <span class=\"_ _37\"></span>pr<span class=\"_ _6\"></span>ovision is r<span class=\"_ _0\"></span>ecognised when, and only when, the c<span class=\"_ _6\"></span>ompany has a <span class=\"_ _37\"></span>c<span class=\"_ _6\"></span>onstructiv<span class=\"_ _6\"></span>e obligation (legal or self-imposed) deriving fr<span class=\"_ _0\"></span>om an ev<span class=\"_ _6\"></span>ent which has occurr<span class=\"_ _0\"></span>ed, and it is probable (mor<span class=\"_ _6\"></span>e likely than no<span class=\"_ _0\"></span>t) that a <span class=\"ws1d\">financial se<span class=\"_ _0\"></span>ttlement will take place as <span class=\"ws0\">a </span>r<span class=\"_ _0\"></span>esult of that liability<span class=\"_ _6\"></span>, </span>and the amount in ques<span class=\"_ _6\"></span>tion may be r<span class=\"_ _0\"></span>eliably quantified Pro<span class=\"_ _0\"></span>visions are r<span class=\"_ _6\"></span>eview<span class=\"_ _6\"></span>ed on each r<span class=\"_ _6\"></span>eporting dat<span class=\"_ _0\"></span>e, and the level r<span class=\"_ _0\"></span>eflects <span class=\"ws3d\">a <span class=\"_ _0\"></span><span class=\"ws22\">best estima<span class=\"_ _6\"></span>te </span></span>of the liability c<span class=\"_ _0\"></span>oncerned.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-182-2": {
   "value": "NOTE 4.1 <span class=\"_ _224\"> </span> <span class=\"_ _224\"> </span><span class=\"fsa fc4 ls0\">Financial risk management</span>Financial riskThrough its activities, the Gr<span class=\"_ _0\"></span>oup is exposed to v<span class=\"_ _0\"></span>arious kinds of financial risk: mark<span class=\"_ _6\"></span>et risk, cr<span class=\"_ _6\"></span>edit risk and liquidity risk. The Group managemen<span class=\"_ _0\"></span>t ov<span class=\"_ _6\"></span>ersees the management o<span class=\"_ _6\"></span>f these risks and dr<span class=\"_ _6\"></span>aws up guidelines for dealing with them. The Gr<span class=\"_ _0\"></span>oup makes use of financial deriv<span class=\"_ _6\"></span>ativ<span class=\"_ _0\"></span>es to hedge agains<span class=\"_ _6\"></span>t certain risks. The Boar<span class=\"_ _6\"></span>d of Dir<span class=\"_ _0\"></span>ectors has defined a financial risk appetit<span class=\"_ _0\"></span>e that sets o<span class=\"_ _6\"></span>ver<span class=\"_ _0\"></span>arching limits.The Group has dr<span class=\"_ _0\"></span>awing facilities on <span class=\"ws3d\">a <span class=\"_ _6\"></span><span class=\"ws22\">syndica<span class=\"_ _6\"></span>te o<span class=\"_ _0\"></span>f banks, which ensure </span></span>it has sufficient fle<span class=\"_ _0\"></span>xibility both oper<span class=\"_ _6\"></span>ationally and with r<span class=\"_ _0\"></span>espect to the financing of in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tments in <span class=\"ws0\">SalMar'<span class=\"_ _c\"></span>s <span class=\"_ _1\"></span><span class=\"ws82\">operations. In 2022 the gr<span class=\"_ _0\"></span>oup </span></span>e<span class=\"_ _6\"></span>xpanded its financing agreemen<span class=\"_ _6\"></span>ts with the inclusion of N<span class=\"_ _0\"></span>TS, NRS and SalmoNor and <span class=\"ws0\">SalMar</span> incr<span class=\"_ _6\"></span>eased its facilities with <span class=\"ws0\">a <span class=\"_ _0\"></span><span class=\"ws26\">bridge facility </span></span>and e<span class=\"_ _6\"></span>xtension o<span class=\"_ _6\"></span>f sustainability link<span class=\"_ _0\"></span>ed credit facility. In 2021 the Group issued <span class=\"_ _0\"></span>a <span class=\"ws26\">gr<span class=\"_ _0\"></span>een bond to secure further sus<span class=\"_ _6\"></span>tainable gro<span class=\"_ _0\"></span>wth. In addition, </span>the c<span class=\"_ _6\"></span>ompany has financial instrumen<span class=\"_ _0\"></span>ts, such as trade r<span class=\"_ _6\"></span>eceivables, tr<span class=\"_ _6\"></span>ade payables, e<span class=\"_ _6\"></span>tc, which ar<span class=\"_ _0\"></span>e directly r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to da<span class=\"_ _6\"></span>y-to-da<span class=\"_ _6\"></span>y business oper<span class=\"_ _6\"></span>ations. It is the Group\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span><span class=\"ws28\">policy that no tr<span class=\"_ _0\"></span>ading in derivativ<span class=\"_ _0\"></span>es for speculativ<span class=\"_ _6\"></span>e </span></span>purposes may be undertak<span class=\"_ _0\"></span>en.Mark<span class=\"_ _6\"></span>e<span class=\"_ _6\"></span>t riskInt<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ate riskInt<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ate risk is the risk tha<span class=\"_ _6\"></span>t the fair value or futur<span class=\"_ _0\"></span>e cash flows of <span class=\"_ _1\"></span><span class=\"ls0 ws0\">a <span class=\"_ _37\"></span><span class=\"ws1e\">financial instrumen<span class=\"_ _6\"></span>t will fluctuat<span class=\"_ _0\"></span>e because of changes in mar<span class=\"ws0\">-</span></span></span>k<span class=\"_ _6\"></span>et in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est ra<span class=\"_ _6\"></span>tes. The Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"ws20\">s <span class=\"_ _1\"></span></span>exposur<span class=\"_ _0\"></span>e to the risk of changes in mark<span class=\"_ _6\"></span>et in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est ra<span class=\"_ _6\"></span>tes r<span class=\"_ _0\"></span>elat<span class=\"_ _6\"></span>es primarily to the Gr<span class=\"_ _6\"></span>oup\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span><span class=\"ws6d\">long-t<span class=\"_ _6\"></span>erm debt </span></span>obligations with floa<span class=\"_ _6\"></span>ting int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ates. The risk is partly r<span class=\"_ _0\"></span>educed by the opposite e<span class=\"_ _0\"></span>ffect on cash equivalen<span class=\"_ _6\"></span>ts which earn floating in<span class=\"_ _0\"></span>teres<span class=\"_ _0\"></span>t.With eff<span class=\"_ _0\"></span>ect from 4 February 2022, <span class=\"ws3c\">SalMar</span> A<span class=\"_ _0\"></span>SA ent<span class=\"_ _0\"></span>ered in<span class=\"_ _6\"></span>to fix<span class=\"_ _0\"></span>ed ra<span class=\"_ _6\"></span>te int<span class=\"_ _0\"></span>erest swap c<span class=\"_ _0\"></span>ontracts with <span class=\"ws27\">a <span class=\"_ _0\"></span><span class=\"ws22\">to<span class=\"_ _0\"></span>tal principal of NOK 2,250 million. 750 </span></span>million has <span class=\"ws2b\">a <span class=\"_ _0\"></span><span class=\"ls1b ws26\">dura<span class=\"_ _6\"></span>tion of 7 y<span class=\"_ _6\"></span>ears starting 22 April 2022, 750 million has </span></span>a <span class=\"ws3f\">dura<span class=\"_ _6\"></span>tion of 7 y<span class=\"_ _0\"></span>ears starting 22 January 2025, and 750 million has </span>a <span class=\"ws6d\">dura<span class=\"_ _6\"></span>tion of 10 y<span class=\"_ _0\"></span>ears starting 22 January 2024. The int<span class=\"_ _6\"></span>eres<span class=\"_ _6\"></span>t swap </span>c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts ar<span class=\"_ _6\"></span>e established with the purpose t<span class=\"_ _6\"></span>o reduce the in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e risk rela<span class=\"_ _0\"></span>ted to long-t<span class=\"_ _0\"></span>erm loan. In 2021 the Group has ent<span class=\"_ _0\"></span>ered into<span class=\"_ _1\"></span> <span class=\"_ _0\"></span><span class=\"ls1d ws1f\">a <span class=\"ws22\">t<span class=\"_ _6\"></span>o cr<span class=\"_ _6\"></span>oss-currency in<span class=\"_ _0\"></span>ter<span class=\"_ _6\"></span>est swap and <span class=\"ws1f\">a <span class=\"_ _0\"></span><span class=\"ws22\">int<span class=\"_ _6\"></span>eres<span class=\"_ _0\"></span>t swap to manage </span></span></span></span>the int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ate. F<span class=\"_ _6\"></span>or more de<span class=\"_ _6\"></span>tails r<span class=\"_ _6\"></span>egar<span class=\"_ _6\"></span>ding the swaps see not<span class=\"_ _0\"></span>e 3.9.Int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ate sensitivityGiven the financial ins<span class=\"_ _6\"></span>truments in e<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ect on 31 December 2022, aft<span class=\"_ _0\"></span>er the impact of hedge accoun<span class=\"_ _6\"></span>ting, <span class=\"ws0\">a </span>1.0 per cent rise in the r<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>e of in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est would r<span class=\"_ _0\"></span>educe the Group'<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws6f\">pr<span class=\"_ _6\"></span>ofit by ne<span class=\"_ _6\"></span>t NOK 242.2 million </span></span>(2021: 0,5% rise in the int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ate w<span class=\"_ _6\"></span>ould r<span class=\"_ _6\"></span>educe the pro<span class=\"_ _6\"></span>fit by NOK 26.3 million), all other v<span class=\"_ _0\"></span>ariables remaining c<span class=\"_ _6\"></span>onstan<span class=\"_ _6\"></span>t. The eff<span class=\"_ _0\"></span>ect relat<span class=\"_ _0\"></span>ed to the hedging ins<span class=\"_ _6\"></span>truments o<span class=\"_ _6\"></span>ver OCI w<span class=\"_ _6\"></span>ould rise by NOK 19.4 million given an incr<span class=\"_ _0\"></span>ease in the inter<span class=\"_ _0\"></span>est ra<span class=\"_ _0\"></span>te of 1% (2021: 0,5% rise w<span class=\"_ _6\"></span>ould lead to <span class=\"ws0\">a </span>positiv<span class=\"_ _0\"></span>e effect o<span class=\"_ _6\"></span>f NOK 6.0 million).  See not<span class=\"_ _0\"></span>e 3.11 for mor<span class=\"_ _6\"></span>e inf<span class=\"_ _6\"></span>ormation r<span class=\"_ _0\"></span>egarding in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est-bearing debt.For<span class=\"_ _6\"></span>eign e<span class=\"_ _6\"></span>xchange riskFor<span class=\"_ _6\"></span>eign curr<span class=\"_ _6\"></span>ency risk is the risk that the fair v<span class=\"_ _6\"></span>alue or future cash flows o<span class=\"_ _6\"></span>f an e<span class=\"_ _6\"></span>xposure will fluctua<span class=\"_ _0\"></span>te because of changes in f<span class=\"_ _6\"></span>oreign e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change ra<span class=\"_ _0\"></span>tes. The Gr<span class=\"_ _6\"></span>oup\u2019<span class=\"_ _0\"></span><span class=\"ws25\">s <span class=\"ws22\">e<span class=\"_ _0\"></span>xposure t<span class=\"_ _6\"></span>o the risk of changes in f<span class=\"_ _0\"></span>oreign </span></span>e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change ra<span class=\"_ _6\"></span>tes r<span class=\"_ _0\"></span>elat<span class=\"_ _6\"></span>es primarily to the Gr<span class=\"_ _6\"></span>oup\u2019<span class=\"_ _6\"></span><span class=\"ws2b\">s <span class=\"_ _0\"></span><span class=\"ws26\">operating activities and </span></span>the Group\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws6f\">ne<span class=\"_ _6\"></span>t inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>ts in the opera<span class=\"_ _0\"></span>tions on Iceland. The Group </span></span>oper<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>es int<span class=\"_ _0\"></span>ernationally, and is e<span class=\"_ _6\"></span>xposed to f<span class=\"_ _0\"></span>oreign e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change risk in sev<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>al currencies. This risk is particularly r<span class=\"_ _0\"></span>elevan<span class=\"_ _6\"></span>t with r<span class=\"_ _6\"></span>espect to the USD, EUR, GBP<span class=\"_ _c\"></span>, CAD and JPY<span class=\"_ _0\"></span>. The for<span class=\"_ _0\"></span>eign ex<span class=\"_ _0\"></span>change risk associated with r<span class=\"_ _0\"></span>evenues and asse<span class=\"_ _6\"></span>ts denominat<span class=\"_ _0\"></span>ed in foreign curr<span class=\"_ _0\"></span>encies is partly hedged through the use of f<span class=\"_ _6\"></span>orwar<span class=\"_ _0\"></span>d contr<span class=\"_ _0\"></span>acts and currency acc<span class=\"_ _0\"></span>ounts. The use of f<span class=\"_ _6\"></span>orwar<span class=\"_ _6\"></span>d curr<span class=\"_ _6\"></span>ency con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>acts is described in Not<span class=\"_ _0\"></span>e 3.9.The for<span class=\"_ _0\"></span>eign ex<span class=\"_ _0\"></span>change risk associated with the oper<span class=\"_ _0\"></span>ations at Iceland is hedged by the cross-curr<span class=\"_ _0\"></span>ency inter<span class=\"_ _0\"></span>est swap described in section \"Int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ate risk\"<span class=\"_ _c\"></span>. The swap hedges the full carrying value of the<span class=\"_ _6\"></span> net in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tment.<span class=\"ff10\"> </span>For<span class=\"_ _6\"></span>eign curr<span class=\"_ _6\"></span>ency sensitivityGiven the financial ins<span class=\"_ _6\"></span>truments in e<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ect on 31 December 2022, a <span class=\"_ _0\"></span><span class=\"ws147\">weak<span class=\"_ _6\"></span>ening of 10 per<span class=\"_ _6\"></span> cent o<span class=\"_ _6\"></span>f the NOK would incr<span class=\"_ _0\"></span>ease the Group'<span class=\"_ _0\"></span><span class=\"ws3f\">s <span class=\"_ _0\"></span>pr<span class=\"_ _6\"></span>ofit </span></span>bef<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>e tax by NOK 454.6 million (2021: NOK 513.4million). The whole eff<span class=\"_ _0\"></span>ect would go through the pr<span class=\"_ _0\"></span>ofit and loss in 2023 as all mat<span class=\"_ _6\"></span>erial financial instrumen<span class=\"_ _6\"></span>ts fall due within the end of 2023.The follo<span class=\"_ _6\"></span>wing table demonstr<span class=\"_ _0\"></span>ate the impact on the Gr<span class=\"_ _0\"></span>oup'<span class=\"ws1d\">s <span class=\"_ _1\"></span>pro<span class=\"_ _6\"></span>fit </span>bef<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>e tax rela<span class=\"_ _0\"></span>ted to <span class=\"ws0\">a <span class=\"_ _0\"></span><span class=\"ws69\">reduction in the e<span class=\"_ _0\"></span>xchange r<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>e of 10 per cent: </span></span>NOK 1,000<span class=\"_ _a7\"> </span>31.12.2022<span class=\"_ _c4\"> </span>31.12.2021EUR<span class=\"_ _144\"> </span>-12,300<span class=\"_ _b6\"> </span>8,241JPY<span class=\"_ _26b\"> </span>-3,380<span class=\"_ _5b\"> </span>-15,552GBP<span class=\"_ _202\"> </span>-159<span class=\"_ _b9\"> </span>-1,772CAD<span class=\"_ _1a8\"> </span>-3,353<span class=\"_ _23c\"> </span>-4,021USD<span class=\"_ _144\"> </span>-45,880<span class=\"_ _5b\"> </span>-40,944The Group\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"_ _0\"></span><span class=\"ws92\">exposure t<span class=\"_ _0\"></span>o foreign curr<span class=\"_ _0\"></span>ency changes for all other curr<span class=\"_ _0\"></span>encies </span></span>is not ma<span class=\"_ _6\"></span>terial.Credit riskCr<span class=\"_ _6\"></span>edit risk is the risk that <span class=\"ws0\">a <span class=\"_ _6\"></span><span class=\"wsda\">c<span class=\"_ _6\"></span>ount<span class=\"_ _6\"></span>erparty will not mee<span class=\"_ _0\"></span>t its obligations </span></span>under <span class=\"_ _1\"></span>a <span class=\"_ _37\"></span><span class=\"ws38\">cust<span class=\"_ _0\"></span>omer contr<span class=\"_ _0\"></span>act, leading to <span class=\"ws0\">a <span class=\"_ _1\"></span></span>financial loss. The Group is </span>e<span class=\"_ _6\"></span>xposed to cr<span class=\"_ _0\"></span>edit risk from its oper<span class=\"_ _6\"></span>ating activities,<span class=\"_ _6\"></span> primarily from tr<span class=\"_ _6\"></span>ade receiv<span class=\"_ _6\"></span>ables. The Group'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"ws7c\">policy is t<span class=\"_ _6\"></span>o credit insur<span class=\"_ _0\"></span>e material tr<span class=\"_ _0\"></span>ade </span></span>r<span class=\"_ _6\"></span>eceivables, and losses due t<span class=\"_ _6\"></span>o bad debts ha<span class=\"_ _6\"></span>ve his<span class=\"_ _6\"></span>torically been lo<span class=\"_ _6\"></span>w. The Group has guidelines t<span class=\"_ _0\"></span>o ensure that sales ar<span class=\"_ _0\"></span>e made only to cust<span class=\"_ _6\"></span>omers that ha<span class=\"_ _6\"></span>ve no<span class=\"_ _6\"></span>t pr<span class=\"_ _6\"></span>eviously had ma<span class=\"_ _6\"></span>terial pa<span class=\"_ _6\"></span>yment pr<span class=\"_ _0\"></span>oblems, and where outstanding balances do no<span class=\"_ _6\"></span>t e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>ceed fix<span class=\"_ _6\"></span>ed credit limits. An impairmen<span class=\"_ _0\"></span>t analysis is performed a<span class=\"_ _0\"></span>t each reporting da<span class=\"_ _6\"></span>te using <span class=\"ws2b\">a <span class=\"_ _0\"></span><span class=\"ws22\">pr<span class=\"_ _6\"></span>ovision ma<span class=\"_ _6\"></span>trix to </span></span>measur<span class=\"_ _6\"></span>e expect<span class=\"_ _0\"></span>ed credit losses. Cr<span class=\"_ _6\"></span>edit risk rela<span class=\"_ _0\"></span>ting to the Group'<span class=\"_ _c\"></span><span class=\"ws3d\">s cash </span>holding is deemed low.Gross cr<span class=\"_ _0\"></span>edit risk on the reporting da<span class=\"_ _6\"></span>te equals the Gr<span class=\"_ _0\"></span>oup'<span class=\"_ _0\"></span><span class=\"ws1f\">s <span class=\"ws26\">t<span class=\"_ _6\"></span>otal r<span class=\"_ _0\"></span>eceiv<span class=\"ls0 ws0\">-</span></span></span>ables on the same dat<span class=\"_ _0\"></span>e. See Note 3.7.Liquidity riskLiquidity risk is the risk that the Gr<span class=\"_ _0\"></span>oup will not be able to mee<span class=\"_ _6\"></span>t its financial obligations as the<span class=\"_ _6\"></span>y ar<span class=\"_ _6\"></span>e due. Cash flow f<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>ecasts ar<span class=\"_ _6\"></span>e pr<span class=\"_ _6\"></span>epared on <span class=\"_ _6\"></span>a <span class=\"_ _0\"></span><span class=\"ws26\">regular basis and the Finance Dept monit<span class=\"_ _0\"></span>ors rolling for<span class=\"_ _0\"></span>ecasts for </span>the Group\u2019<span class=\"_ _0\"></span><span class=\"ws1f\">s <span class=\"_ _0\"></span><span class=\"ws26\">liquidity requir<span class=\"_ _6\"></span>ements t<span class=\"_ _6\"></span>o ensure tha<span class=\"_ _0\"></span>t the Group has suffi<span class=\"ls0 ws0\">-</span></span></span>cient cash equiv<span class=\"_ _6\"></span>alents t<span class=\"_ _6\"></span>o meet oper<span class=\"_ _0\"></span>ational liabilities, as well as a<span class=\"_ _6\"></span>t all times having adequa<span class=\"_ _6\"></span>te fle<span class=\"_ _0\"></span>xibility in the form of unused cr<span class=\"_ _0\"></span>edit facilities<span class=\"_ _1\"></span> (see S<span class=\"_ _0\"></span>tatemen<span class=\"_ _6\"></span>t of Cash Flo<span class=\"_ _6\"></span>ws), such that the Gr<span class=\"_ _0\"></span>oup does not infringe borro<span class=\"_ _0\"></span>wing limits or specific borrowing c<span class=\"_ _0\"></span>onditions. The Group\u2019<span class=\"_ _0\"></span><span class=\"ws27\">s <span class=\"_ _0\"></span>objective </span>is to ha<span class=\"_ _6\"></span>ve sufficien<span class=\"_ _6\"></span>t cash, cash equivalen<span class=\"_ _6\"></span>ts or medium-term cr<span class=\"_ _0\"></span>edit facilities to mee<span class=\"_ _6\"></span>t its borro<span class=\"_ _0\"></span>wing requir<span class=\"_ _6\"></span>ements in the short t<span class=\"_ _6\"></span>erm. See Not<span class=\"_ _0\"></span>e 3.11 for details o<span class=\"_ _6\"></span>f the Group\u2019<span class=\"_ _0\"></span>s av<span class=\"_ _6\"></span>ailable credit facilities.The table below de<span class=\"_ _6\"></span>tails the Group\u2019<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"ws26\">non-deriv<span class=\"_ _0\"></span>ative financial liabilities </span></span>classified by maturity s<span class=\"_ _6\"></span>tructure. The figur<span class=\"_ _0\"></span>es presen<span class=\"_ _6\"></span>ted in the table ar<span class=\"_ _6\"></span>e undiscoun<span class=\"_ _6\"></span>ted c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>actual cash flows.Maturity s<span class=\"_ _6\"></span>tructur<span class=\"_ _6\"></span>e for financial liabilities a<span class=\"_ _0\"></span>t 31 December 2022Maturity<span class=\"_ _137\"> </span>T<span class=\"_ _c\"></span>otal <span class=\"_ _b6\"> </span>2023 <span class=\"_ _29\"> </span>2024 <span class=\"_ _29\"> </span>2025 <span class=\"_ _29\"> </span>2026 <span class=\"_ _a0\"> </span>2027 <span class=\"_ _c3\"> </span>After 2027 L<span class=\"_ _6\"></span>ong-term deb<span class=\"_ _6\"></span>t<span class=\"_ _1bd\"> </span>21,297,279<span class=\"_ _205\"> </span>2,947,307<span class=\"_ _5c\"> </span>12,147,649<span class=\"_ _69\"> </span>2,506,681<span class=\"_ _8a\"> </span>9,646<span class=\"_ _69\"> </span>3,515,329<span class=\"_ _22a\"> </span>170,667Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est on long-t<span class=\"_ _6\"></span>erm debt<span class=\"_ _d9\"> </span>1,706,433<span class=\"_ _205\"> </span>1,000,633<span class=\"_ _22a\"> </span>301,477<span class=\"_ _d4\"> </span>217,970<span class=\"_ _22a\"> </span>158,975<span class=\"_ _62\"> </span>16,666<span class=\"_ _62\"> </span>10,712Lease liabilities<span class=\"_ _98\"> </span>1,425,297<span class=\"_ _10f\"> </span>273,081<span class=\"_ _d4\"> </span>209,221<span class=\"_ _22a\"> </span>162,488<span class=\"_ _d4\"> </span>127,947<span class=\"_ _22a\"> </span>102,132<span class=\"_ _d4\"> </span>550,427Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est on lease liabilities<span class=\"_ _b9\"> </span>323,310<span class=\"_ _ba\"> </span>65,583<span class=\"_ _62\"> </span>57,880<span class=\"_ _62\"> </span>56,244<span class=\"_ _ab\"> </span>51,393<span class=\"_ _62\"> </span>47,624<span class=\"_ _62\"> </span>44,587Short-term cr<span class=\"_ _0\"></span>edit facilities<span class=\"_ _67\"> </span>494,814<span class=\"_ _10f\"> </span>494,814<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est on short-t<span class=\"_ _6\"></span>erm debt<span class=\"_ _ba\"> </span>70,908<span class=\"_ _b9\"> </span>70,908<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0T<span class=\"_ _0\"></span>rade payables<span class=\"_ _24\"> </span>3,337,649<span class=\"_ _205\"> </span>3,337,649<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _99\"> </span>0T<span class=\"_ _c\"></span>otal liabilities<span class=\"_ _1ce\"> </span>28,655,690<span class=\"_ _fd\"> </span>8,189,975<span class=\"_ _71\"> </span>12,716,227<span class=\"_ _60\"> </span>2,943,383<span class=\"_ _1c\"> </span>347,961<span class=\"_ _60\"> </span>3,681,752<span class=\"_ _1c\"> </span>776,394Maturity s<span class=\"_ _6\"></span>tructur<span class=\"_ _6\"></span>e for financial liabilities a<span class=\"_ _0\"></span>t 31 December 2021Maturity<span class=\"_ _137\"> </span>T<span class=\"_ _c\"></span>otal <span class=\"_ _b6\"> </span>2022 <span class=\"_ _29\"> </span>2023 <span class=\"_ _29\"> </span>2024 <span class=\"_ _29\"> </span>2025 <span class=\"_ _a0\"> </span>2026 <span class=\"_ _c3\"> </span>After 2026 L<span class=\"_ _6\"></span>ong-term deb<span class=\"_ _6\"></span>t<span class=\"_ _1dc\"> </span>5,068,577<span class=\"_ _10f\"> </span>153,971<span class=\"_ _22a\"> </span>153,971<span class=\"_ _d4\"> </span>849,488<span class=\"_ _62\"> </span>15,504<span class=\"_ _22a\"> </span>209,646<span class=\"_ _69\"> </span>3,685,996Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est on long-t<span class=\"_ _6\"></span>erm debt<span class=\"_ _62\"> </span>516,855<span class=\"_ _10f\"> </span>112,487<span class=\"_ _22a\"> </span>108,363<span class=\"_ _62\"> </span>99,442<span class=\"_ _62\"> </span>92,086<span class=\"_ _62\"> </span>89,544<span class=\"_ _62\"> </span>14,934Lease liabilities<span class=\"_ _12b\"> </span>967,166<span class=\"_ _18\"> </span>195,743<span class=\"_ _22a\"> </span>146,613<span class=\"_ _d4\"> </span>110,524<span class=\"_ _22a\"> </span>101,990<span class=\"_ _62\"> </span>79,038<span class=\"_ _d4\"> </span>333,258Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est on lease liabilities<span class=\"_ _b9\"> </span>379,964<span class=\"_ _ba\"> </span>54,031<span class=\"_ _62\"> </span>49,673<span class=\"_ _62\"> </span>45,912<span class=\"_ _ab\"> </span>43,405<span class=\"_ _62\"> </span>39,972<span class=\"_ _d4\"> </span>146,971Short-term cr<span class=\"_ _0\"></span>edit facilities<span class=\"_ _67\"> </span>409,257<span class=\"_ _10f\"> </span>409,257<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est on short-t<span class=\"_ _6\"></span>erm debt<span class=\"_ _11e\"> </span>3,376<span class=\"_ _129\"> </span>3,376<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0T<span class=\"_ _0\"></span>rade payables<span class=\"_ _24\"> </span>2,317,308<span class=\"_ _205\"> </span>2,317,308<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _99\"> </span>0T<span class=\"_ _c\"></span>otal liabilities<span class=\"_ _15\"> </span>9,662,503<span class=\"_ _72\"> </span>3,246,174<span class=\"_ _d9\"> </span>458,619<span class=\"_ _8f\"> </span>1,105,365<span class=\"_ _1c\"> </span>252,986<span class=\"_ _d9\"> </span>418,199<span class=\"_ _8f\"> </span>4,181,160<span class=\"fc2 sc0\">No</span><span class=\"fc2 sc0\">t</span><span class=\"_ _6\"></span><span class=\"fc2 sc0\">es t</span><span class=\"fc2 sc0\">o the Financial S</span><span class=\"_ _0\"></span><span class=\"fc2 sc0\">ta</span><span class=\"fc2 sc0\">t</span><span class=\"_ _6\"></span><span class=\"fc2 sc0\">emen</span><span class=\"fc2 sc0\">ts f</span><span class=\"_ _6\"></span><span class=\"fc2 sc0\">or 2022</span><span class=\"_ _110\"> </span><span class=\"fc2 sc0\">No</span><span class=\"fc2 sc0\">t</span><span class=\"_ _6\"></span><span class=\"fc2 sc0\">e 4.1 </span><span class=\"_ _59\"> </span><span class=\"fc2 sc0\"> </span><span class=\"fc2 sc0\">Financial risk managemen</span><span class=\"_ _6\"></span><span class=\"fc2 sc0\">t</span>MaturityThe Group'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"_ _37\"></span><span class=\"ws24\">trade pa<span class=\"_ _0\"></span>yables are normally at ne<span class=\"_ _0\"></span>t 30 payment t<span class=\"_ _6\"></span>erms, </span></span>e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>cept f<span class=\"_ _6\"></span>or payables r<span class=\"_ _0\"></span>elated t<span class=\"_ _6\"></span>o the pur<span class=\"_ _6\"></span>chase of f<span class=\"_ _0\"></span>eed , which has <span class=\"ws27\">a longer </span>cr<span class=\"_ _6\"></span>edit time.For a <span class=\"_ _6\"></span><span class=\"ws4e\">description o<span class=\"_ _0\"></span>f the maturity structur<span class=\"_ _6\"></span>e for the Gr<span class=\"_ _0\"></span>oup'<span class=\"_ _6\"></span><span class=\"ws0\">s long-t<span class=\"_ _6\"></span>erm </span></span>debt, see No<span class=\"_ _0\"></span>te 3.11. Capital structur<span class=\"_ _6\"></span>e and equityThe objective o<span class=\"_ _6\"></span>f the Group\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"_ _0\"></span><span class=\"ws43\">capital management is to sa<span class=\"_ _6\"></span>feguar<span class=\"_ _0\"></span>d the </span></span>Group\u2019<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span><span class=\"ws26\">continued oper<span class=\"_ _0\"></span>ations in or<span class=\"_ _6\"></span>der to secur<span class=\"_ _0\"></span>e <span class=\"ws2b\">a </span>r<span class=\"_ _0\"></span>eturn on inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>t </span>for shar<span class=\"_ _0\"></span>eholders and other stak<span class=\"_ _0\"></span>eholders, and maintain an optimal capital structur<span class=\"_ _0\"></span>e for reducing capital c<span class=\"_ _0\"></span>osts. By ensuring <span class=\"ws0\">a <span class=\"_ _6\"></span><span class=\"ws5e\">good debt-</span></span>to-equity r<span class=\"_ _0\"></span>atio the Group will support its business oper<span class=\"_ _0\"></span>ations, and ther<span class=\"_ _6\"></span>eby maximise the value o<span class=\"_ _6\"></span>f the Group\u2019<span class=\"_ _0\"></span>s shares.The Group m<span class=\"_ _6\"></span>anages and makes cha<span class=\"_ _6\"></span>nges to its capital s<span class=\"_ _6\"></span>tructur<span class=\"_ _6\"></span>e in r<span class=\"_ _6\"></span>esponse to an ongoing assessmen<span class=\"_ _6\"></span>t of the financial c<span class=\"_ _6\"></span>onditions under which the business oper<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>es, and its short and medium-term outlook, including any adjus<span class=\"_ _6\"></span>tment in dividend pa<span class=\"_ _6\"></span>y-outs, buyback of tr<span class=\"_ _0\"></span>easury shar<span class=\"_ _6\"></span>es, capital reduction or issue o<span class=\"_ _0\"></span>f new shares. No changes wer<span class=\"_ _0\"></span>e made in the guidelines c<span class=\"_ _6\"></span>ov<span class=\"_ _6\"></span>ering this area in 2022.The c<span class=\"_ _6\"></span>ompany monit<span class=\"_ _6\"></span>ors its capital management on the basis o<span class=\"_ _6\"></span>f the c<span class=\"_ _6\"></span>ov<span class=\"_ _6\"></span>enants s<span class=\"_ _6\"></span>tipulat<span class=\"_ _6\"></span>ed. These ar<span class=\"_ _6\"></span>e based on equity ra<span class=\"_ _0\"></span>tio, inter<span class=\"_ _0\"></span>est co<span class=\"_ _6\"></span>v<span class=\"ws0\">-</span>er<span class=\"_ _6\"></span>age ra<span class=\"_ _6\"></span>tio and the r<span class=\"_ _6\"></span>atio o<span class=\"_ _6\"></span>f net in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est-bearing debt t<span class=\"_ _6\"></span>o EBITD<span class=\"_ _6\"></span>A. See Not<span class=\"_ _0\"></span>e 3.11 for further details.As at 31 December 2022, the Gr<span class=\"_ _0\"></span>oup had an equity ratio o<span class=\"_ _6\"></span>f 38.6 per cent (31 December 2021: 55.1 per cen<span class=\"_ _6\"></span>t). A<span class=\"_ _0\"></span>t the close of 2022, the Group'<span class=\"_ _c\"></span>s <span class=\"_ _37\"></span><span class=\"ws24\">net int<span class=\"_ _0\"></span>erest-bearing deb<span class=\"_ _0\"></span>t stood at NOK 19,079.4 million<span class=\"_ _6\"></span> </span>(2021: NOK 4,576.2 million) See Not<span class=\"_ _0\"></span>e 3.11 for further details o<span class=\"_ _6\"></span>f the Group'<span class=\"_ _c\"></span>s net int<span class=\"_ _0\"></span>erest-bearing deb<span class=\"_ _6\"></span>t.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-183-3": {
   "value": "Mark<span class=\"_ _6\"></span>e<span class=\"_ _6\"></span>t riskInt<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ate riskInt<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ate risk is the risk tha<span class=\"_ _6\"></span>t the fair value or futur<span class=\"_ _0\"></span>e cash flows of <span class=\"_ _1\"></span><span class=\"ls0 ws0\">a <span class=\"_ _37\"></span><span class=\"ws1e\">financial instrumen<span class=\"_ _6\"></span>t will fluctuat<span class=\"_ _0\"></span>e because of changes in mar<span class=\"ws0\">-</span></span></span>k<span class=\"_ _6\"></span>et in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est ra<span class=\"_ _6\"></span>tes. The Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"ws20\">s <span class=\"_ _1\"></span></span>exposur<span class=\"_ _0\"></span>e to the risk of changes in mark<span class=\"_ _6\"></span>et in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est ra<span class=\"_ _6\"></span>tes r<span class=\"_ _0\"></span>elat<span class=\"_ _6\"></span>es primarily to the Gr<span class=\"_ _6\"></span>oup\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"_ _1\"></span><span class=\"ws6d\">long-t<span class=\"_ _6\"></span>erm debt </span></span>obligations with floa<span class=\"_ _6\"></span>ting int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ates. The risk is partly r<span class=\"_ _0\"></span>educed by the opposite e<span class=\"_ _0\"></span>ffect on cash equivalen<span class=\"_ _6\"></span>ts which earn floating in<span class=\"_ _0\"></span>teres<span class=\"_ _0\"></span>t.With eff<span class=\"_ _0\"></span>ect from 4 February 2022, <span class=\"ws3c\">SalMar</span> A<span class=\"_ _0\"></span>SA ent<span class=\"_ _0\"></span>ered in<span class=\"_ _6\"></span>to fix<span class=\"_ _0\"></span>ed ra<span class=\"_ _6\"></span>te int<span class=\"_ _0\"></span>erest swap c<span class=\"_ _0\"></span>ontracts with <span class=\"ws27\">a <span class=\"_ _0\"></span><span class=\"ws22\">to<span class=\"_ _0\"></span>tal principal of NOK 2,250 million. 750 </span></span>million has <span class=\"ws2b\">a <span class=\"_ _0\"></span><span class=\"ls1b ws26\">dura<span class=\"_ _6\"></span>tion of 7 y<span class=\"_ _6\"></span>ears starting 22 April 2022, 750 million has </span></span>a <span class=\"ws3f\">dura<span class=\"_ _6\"></span>tion of 7 y<span class=\"_ _0\"></span>ears starting 22 January 2025, and 750 million has </span>a <span class=\"ws6d\">dura<span class=\"_ _6\"></span>tion of 10 y<span class=\"_ _0\"></span>ears starting 22 January 2024. The int<span class=\"_ _6\"></span>eres<span class=\"_ _6\"></span>t swap </span>c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>acts ar<span class=\"_ _6\"></span>e established with the purpose t<span class=\"_ _6\"></span>o reduce the in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e risk rela<span class=\"_ _0\"></span>ted to long-t<span class=\"_ _0\"></span>erm loan. In 2021 the Group has ent<span class=\"_ _0\"></span>ered into<span class=\"_ _1\"></span> <span class=\"_ _0\"></span><span class=\"ls1d ws1f\">a <span class=\"ws22\">t<span class=\"_ _6\"></span>o cr<span class=\"_ _6\"></span>oss-currency in<span class=\"_ _0\"></span>ter<span class=\"_ _6\"></span>est swap and <span class=\"ws1f\">a <span class=\"_ _0\"></span><span class=\"ws22\">int<span class=\"_ _6\"></span>eres<span class=\"_ _0\"></span>t swap to manage </span></span></span></span>the int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ate. F<span class=\"_ _6\"></span>or more de<span class=\"_ _6\"></span>tails r<span class=\"_ _6\"></span>egar<span class=\"_ _6\"></span>ding the swaps see not<span class=\"_ _0\"></span>e 3.9.Int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ate sensitivityGiven the financial ins<span class=\"_ _6\"></span>truments in e<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ect on 31 December 2022, aft<span class=\"_ _0\"></span>er the impact of hedge accoun<span class=\"_ _6\"></span>ting, <span class=\"ws0\">a </span>1.0 per cent rise in the r<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>e of in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est would r<span class=\"_ _0\"></span>educe the Group'<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws6f\">pr<span class=\"_ _6\"></span>ofit by ne<span class=\"_ _6\"></span>t NOK 242.2 million </span></span>(2021: 0,5% rise in the int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ate w<span class=\"_ _6\"></span>ould r<span class=\"_ _6\"></span>educe the pro<span class=\"_ _6\"></span>fit by NOK 26.3 million), all other v<span class=\"_ _0\"></span>ariables remaining c<span class=\"_ _6\"></span>onstan<span class=\"_ _6\"></span>t. The eff<span class=\"_ _0\"></span>ect relat<span class=\"_ _0\"></span>ed to the hedging ins<span class=\"_ _6\"></span>truments o<span class=\"_ _6\"></span>ver OCI w<span class=\"_ _6\"></span>ould rise by NOK 19.4 million given an incr<span class=\"_ _0\"></span>ease in the inter<span class=\"_ _0\"></span>est ra<span class=\"_ _0\"></span>te of 1% (2021: 0,5% rise w<span class=\"_ _6\"></span>ould lead to <span class=\"ws0\">a </span>positiv<span class=\"_ _0\"></span>e effect o<span class=\"_ _6\"></span>f NOK 6.0 million).  See not<span class=\"_ _0\"></span>e 3.11 for mor<span class=\"_ _6\"></span>e inf<span class=\"_ _6\"></span>ormation r<span class=\"_ _0\"></span>egarding in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est-bearing debt.For<span class=\"_ _6\"></span>eign e<span class=\"_ _6\"></span>xchange riskFor<span class=\"_ _6\"></span>eign curr<span class=\"_ _6\"></span>ency risk is the risk that the fair v<span class=\"_ _6\"></span>alue or future cash flows o<span class=\"_ _6\"></span>f an e<span class=\"_ _6\"></span>xposure will fluctua<span class=\"_ _0\"></span>te because of changes in f<span class=\"_ _6\"></span>oreign e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change ra<span class=\"_ _0\"></span>tes. The Gr<span class=\"_ _6\"></span>oup\u2019<span class=\"_ _0\"></span><span class=\"ws25\">s <span class=\"ws22\">e<span class=\"_ _0\"></span>xposure t<span class=\"_ _6\"></span>o the risk of changes in f<span class=\"_ _0\"></span>oreign </span></span>e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change ra<span class=\"_ _6\"></span>tes r<span class=\"_ _0\"></span>elat<span class=\"_ _6\"></span>es primarily to the Gr<span class=\"_ _6\"></span>oup\u2019<span class=\"_ _6\"></span><span class=\"ws2b\">s <span class=\"_ _0\"></span><span class=\"ws26\">operating activities and </span></span>the Group\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws6f\">ne<span class=\"_ _6\"></span>t inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>ts in the opera<span class=\"_ _0\"></span>tions on Iceland. The Group </span></span>oper<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>es int<span class=\"_ _0\"></span>ernationally, and is e<span class=\"_ _6\"></span>xposed to f<span class=\"_ _0\"></span>oreign e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change risk in sev<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>al currencies. This risk is particularly r<span class=\"_ _0\"></span>elevan<span class=\"_ _6\"></span>t with r<span class=\"_ _6\"></span>espect to the USD, EUR, GBP<span class=\"_ _c\"></span>, CAD and JPY<span class=\"_ _0\"></span>. The for<span class=\"_ _0\"></span>eign ex<span class=\"_ _0\"></span>change risk associated with r<span class=\"_ _0\"></span>evenues and asse<span class=\"_ _6\"></span>ts denominat<span class=\"_ _0\"></span>ed in foreign curr<span class=\"_ _0\"></span>encies is partly hedged through the use of f<span class=\"_ _6\"></span>orwar<span class=\"_ _0\"></span>d contr<span class=\"_ _0\"></span>acts and currency acc<span class=\"_ _0\"></span>ounts. The use of f<span class=\"_ _6\"></span>orwar<span class=\"_ _6\"></span>d curr<span class=\"_ _6\"></span>ency con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>acts is described in Not<span class=\"_ _0\"></span>e 3.9.The for<span class=\"_ _0\"></span>eign ex<span class=\"_ _0\"></span>change risk associated with the oper<span class=\"_ _0\"></span>ations at Iceland is hedged by the cross-curr<span class=\"_ _0\"></span>ency inter<span class=\"_ _0\"></span>est swap described in section \"Int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ate risk\"<span class=\"_ _c\"></span>. The swap hedges the full carrying value of the<span class=\"_ _6\"></span> net in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tment.<span class=\"ff10\"> </span>For<span class=\"_ _6\"></span>eign curr<span class=\"_ _6\"></span>ency sensitivityGiven the financial ins<span class=\"_ _6\"></span>truments in e<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ect on 31 December 2022, a <span class=\"_ _0\"></span><span class=\"ws147\">weak<span class=\"_ _6\"></span>ening of 10 per<span class=\"_ _6\"></span> cent o<span class=\"_ _6\"></span>f the NOK would incr<span class=\"_ _0\"></span>ease the Group'<span class=\"_ _0\"></span><span class=\"ws3f\">s <span class=\"_ _0\"></span>pr<span class=\"_ _6\"></span>ofit </span></span>bef<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>e tax by NOK 454.6 million (2021: NOK 513.4million). The whole eff<span class=\"_ _0\"></span>ect would go through the pr<span class=\"_ _0\"></span>ofit and loss in 2023 as all mat<span class=\"_ _6\"></span>erial financial instrumen<span class=\"_ _6\"></span>ts fall due within the end of 2023.The follo<span class=\"_ _6\"></span>wing table demonstr<span class=\"_ _0\"></span>ate the impact on the Gr<span class=\"_ _0\"></span>oup'<span class=\"ws1d\">s <span class=\"_ _1\"></span>pro<span class=\"_ _6\"></span>fit </span>bef<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>e tax rela<span class=\"_ _0\"></span>ted to <span class=\"ws0\">a <span class=\"_ _0\"></span><span class=\"ws69\">reduction in the e<span class=\"_ _0\"></span>xchange r<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>e of 10 per cent: </span></span>NOK 1,000<span class=\"_ _a7\"> </span>31.12.2022<span class=\"_ _c4\"> </span>31.12.2021EUR<span class=\"_ _144\"> </span>-12,300<span class=\"_ _b6\"> </span>8,241JPY<span class=\"_ _26b\"> </span>-3,380<span class=\"_ _5b\"> </span>-15,552GBP<span class=\"_ _202\"> </span>-159<span class=\"_ _b9\"> </span>-1,772CAD<span class=\"_ _1a8\"> </span>-3,353<span class=\"_ _23c\"> </span>-4,021USD<span class=\"_ _144\"> </span>-45,880<span class=\"_ _5b\"> </span>-40,944The Group\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"_ _0\"></span><span class=\"ws92\">exposure t<span class=\"_ _0\"></span>o foreign curr<span class=\"_ _0\"></span>ency changes for all other curr<span class=\"_ _0\"></span>encies </span></span>is not ma<span class=\"_ _6\"></span>terial.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-185-4": {
   "value": "For<span class=\"_ _6\"></span>eign e<span class=\"_ _6\"></span>xchange riskFor<span class=\"_ _6\"></span>eign curr<span class=\"_ _6\"></span>ency risk is the risk that the fair v<span class=\"_ _6\"></span>alue or future cash flows o<span class=\"_ _6\"></span>f an e<span class=\"_ _6\"></span>xposure will fluctua<span class=\"_ _0\"></span>te because of changes in f<span class=\"_ _6\"></span>oreign e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change ra<span class=\"_ _0\"></span>tes. The Gr<span class=\"_ _6\"></span>oup\u2019<span class=\"_ _0\"></span><span class=\"ws25\">s <span class=\"ws22\">e<span class=\"_ _0\"></span>xposure t<span class=\"_ _6\"></span>o the risk of changes in f<span class=\"_ _0\"></span>oreign </span></span>e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change ra<span class=\"_ _6\"></span>tes r<span class=\"_ _0\"></span>elat<span class=\"_ _6\"></span>es primarily to the Gr<span class=\"_ _6\"></span>oup\u2019<span class=\"_ _6\"></span><span class=\"ws2b\">s <span class=\"_ _0\"></span><span class=\"ws26\">operating activities and </span></span>the Group\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws6f\">ne<span class=\"_ _6\"></span>t inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>ts in the opera<span class=\"_ _0\"></span>tions on Iceland. The Group </span></span>oper<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>es int<span class=\"_ _0\"></span>ernationally, and is e<span class=\"_ _6\"></span>xposed to f<span class=\"_ _0\"></span>oreign e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change risk in sev<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>al currencies. This risk is particularly r<span class=\"_ _0\"></span>elevan<span class=\"_ _6\"></span>t with r<span class=\"_ _6\"></span>espect to the USD, EUR, GBP<span class=\"_ _c\"></span>, CAD and JPY<span class=\"_ _0\"></span>. The for<span class=\"_ _0\"></span>eign ex<span class=\"_ _0\"></span>change risk associated with r<span class=\"_ _0\"></span>evenues and asse<span class=\"_ _6\"></span>ts denominat<span class=\"_ _0\"></span>ed in foreign curr<span class=\"_ _0\"></span>encies is partly hedged through the use of f<span class=\"_ _6\"></span>orwar<span class=\"_ _0\"></span>d contr<span class=\"_ _0\"></span>acts and currency acc<span class=\"_ _0\"></span>ounts. The use of f<span class=\"_ _6\"></span>orwar<span class=\"_ _6\"></span>d curr<span class=\"_ _6\"></span>ency con<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>acts is described in Not<span class=\"_ _0\"></span>e 3.9.The for<span class=\"_ _0\"></span>eign ex<span class=\"_ _0\"></span>change risk associated with the oper<span class=\"_ _0\"></span>ations at Iceland is hedged by the cross-curr<span class=\"_ _0\"></span>ency inter<span class=\"_ _0\"></span>est swap described in section \"Int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>ate risk\"<span class=\"_ _c\"></span>. The swap hedges the full carrying value of the<span class=\"_ _6\"></span> net in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>tment.<span class=\"ff10\"> </span>For<span class=\"_ _6\"></span>eign curr<span class=\"_ _6\"></span>ency sensitivityGiven the financial ins<span class=\"_ _6\"></span>truments in e<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ect on 31 December 2022, a <span class=\"_ _0\"></span><span class=\"ws147\">weak<span class=\"_ _6\"></span>ening of 10 per<span class=\"_ _6\"></span> cent o<span class=\"_ _6\"></span>f the NOK would incr<span class=\"_ _0\"></span>ease the Group'<span class=\"_ _0\"></span><span class=\"ws3f\">s <span class=\"_ _0\"></span>pr<span class=\"_ _6\"></span>ofit </span></span>bef<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>e tax by NOK 454.6 million (2021: NOK 513.4million). The whole eff<span class=\"_ _0\"></span>ect would go through the pr<span class=\"_ _0\"></span>ofit and loss in 2023 as all mat<span class=\"_ _6\"></span>erial financial instrumen<span class=\"_ _6\"></span>ts fall due within the end of 2023.The follo<span class=\"_ _6\"></span>wing table demonstr<span class=\"_ _0\"></span>ate the impact on the Gr<span class=\"_ _0\"></span>oup'<span class=\"ws1d\">s <span class=\"_ _1\"></span>pro<span class=\"_ _6\"></span>fit </span>bef<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>e tax rela<span class=\"_ _0\"></span>ted to <span class=\"ws0\">a <span class=\"_ _0\"></span><span class=\"ws69\">reduction in the e<span class=\"_ _0\"></span>xchange r<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>e of 10 per cent: </span></span>NOK 1,000<span class=\"_ _a7\"> </span>31.12.2022<span class=\"_ _c4\"> </span>31.12.2021EUR<span class=\"_ _144\"> </span>-12,300<span class=\"_ _b6\"> </span>8,241JPY<span class=\"_ _26b\"> </span>-3,380<span class=\"_ _5b\"> </span>-15,552GBP<span class=\"_ _202\"> </span>-159<span class=\"_ _b9\"> </span>-1,772CAD<span class=\"_ _1a8\"> </span>-3,353<span class=\"_ _23c\"> </span>-4,021USD<span class=\"_ _144\"> </span>-45,880<span class=\"_ _5b\"> </span>-40,944The Group\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"_ _0\"></span><span class=\"ws92\">exposure t<span class=\"_ _0\"></span>o foreign curr<span class=\"_ _0\"></span>ency changes for all other curr<span class=\"_ _0\"></span>encies </span></span>is not ma<span class=\"_ _6\"></span>terial.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-187-3": {
   "value": "Credit riskCr<span class=\"_ _6\"></span>edit risk is the risk that <span class=\"ws0\">a <span class=\"_ _6\"></span><span class=\"wsda\">c<span class=\"_ _6\"></span>ount<span class=\"_ _6\"></span>erparty will not mee<span class=\"_ _0\"></span>t its obligations </span></span>under <span class=\"_ _1\"></span>a <span class=\"_ _37\"></span><span class=\"ws38\">cust<span class=\"_ _0\"></span>omer contr<span class=\"_ _0\"></span>act, leading to <span class=\"ws0\">a <span class=\"_ _1\"></span></span>financial loss. The Group is </span>e<span class=\"_ _6\"></span>xposed to cr<span class=\"_ _0\"></span>edit risk from its oper<span class=\"_ _6\"></span>ating activities,<span class=\"_ _6\"></span> primarily from tr<span class=\"_ _6\"></span>ade receiv<span class=\"_ _6\"></span>ables. The Group'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"ws7c\">policy is t<span class=\"_ _6\"></span>o credit insur<span class=\"_ _0\"></span>e material tr<span class=\"_ _0\"></span>ade </span></span>r<span class=\"_ _6\"></span>eceivables, and losses due t<span class=\"_ _6\"></span>o bad debts ha<span class=\"_ _6\"></span>ve his<span class=\"_ _6\"></span>torically been lo<span class=\"_ _6\"></span>w. The Group has guidelines t<span class=\"_ _0\"></span>o ensure that sales ar<span class=\"_ _0\"></span>e made only to cust<span class=\"_ _6\"></span>omers that ha<span class=\"_ _6\"></span>ve no<span class=\"_ _6\"></span>t pr<span class=\"_ _6\"></span>eviously had ma<span class=\"_ _6\"></span>terial pa<span class=\"_ _6\"></span>yment pr<span class=\"_ _0\"></span>oblems, and where outstanding balances do no<span class=\"_ _6\"></span>t e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>ceed fix<span class=\"_ _6\"></span>ed credit limits. An impairmen<span class=\"_ _0\"></span>t analysis is performed a<span class=\"_ _0\"></span>t each reporting da<span class=\"_ _6\"></span>te using <span class=\"ws2b\">a <span class=\"_ _0\"></span><span class=\"ws22\">pr<span class=\"_ _6\"></span>ovision ma<span class=\"_ _6\"></span>trix to </span></span>measur<span class=\"_ _6\"></span>e expect<span class=\"_ _0\"></span>ed credit losses. Cr<span class=\"_ _6\"></span>edit risk rela<span class=\"_ _0\"></span>ting to the Group'<span class=\"_ _c\"></span><span class=\"ws3d\">s cash </span>holding is deemed low.Gross cr<span class=\"_ _0\"></span>edit risk on the reporting da<span class=\"_ _6\"></span>te equals the Gr<span class=\"_ _0\"></span>oup'<span class=\"_ _0\"></span><span class=\"ws1f\">s <span class=\"ws26\">t<span class=\"_ _6\"></span>otal r<span class=\"_ _0\"></span>eceiv<span class=\"ls0 ws0\">-</span></span></span>ables on the same dat<span class=\"_ _0\"></span>e. See Note 3.7.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-188-3": {
   "value": "Liquidity riskLiquidity risk is the risk that the Gr<span class=\"_ _0\"></span>oup will not be able to mee<span class=\"_ _6\"></span>t its financial obligations as the<span class=\"_ _6\"></span>y ar<span class=\"_ _6\"></span>e due. Cash flow f<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>ecasts ar<span class=\"_ _6\"></span>e pr<span class=\"_ _6\"></span>epared on <span class=\"_ _6\"></span>a <span class=\"_ _0\"></span><span class=\"ws26\">regular basis and the Finance Dept monit<span class=\"_ _0\"></span>ors rolling for<span class=\"_ _0\"></span>ecasts for </span>the Group\u2019<span class=\"_ _0\"></span><span class=\"ws1f\">s <span class=\"_ _0\"></span><span class=\"ws26\">liquidity requir<span class=\"_ _6\"></span>ements t<span class=\"_ _6\"></span>o ensure tha<span class=\"_ _0\"></span>t the Group has suffi<span class=\"ls0 ws0\">-</span></span></span>cient cash equiv<span class=\"_ _6\"></span>alents t<span class=\"_ _6\"></span>o meet oper<span class=\"_ _0\"></span>ational liabilities, as well as a<span class=\"_ _6\"></span>t all times having adequa<span class=\"_ _6\"></span>te fle<span class=\"_ _0\"></span>xibility in the form of unused cr<span class=\"_ _0\"></span>edit facilities<span class=\"_ _1\"></span> (see S<span class=\"_ _0\"></span>tatemen<span class=\"_ _6\"></span>t of Cash Flo<span class=\"_ _6\"></span>ws), such that the Gr<span class=\"_ _0\"></span>oup does not infringe borro<span class=\"_ _0\"></span>wing limits or specific borrowing c<span class=\"_ _0\"></span>onditions. The Group\u2019<span class=\"_ _0\"></span><span class=\"ws27\">s <span class=\"_ _0\"></span>objective </span>is to ha<span class=\"_ _6\"></span>ve sufficien<span class=\"_ _6\"></span>t cash, cash equivalen<span class=\"_ _6\"></span>ts or medium-term cr<span class=\"_ _0\"></span>edit facilities to mee<span class=\"_ _6\"></span>t its borro<span class=\"_ _0\"></span>wing requir<span class=\"_ _6\"></span>ements in the short t<span class=\"_ _6\"></span>erm. See Not<span class=\"_ _0\"></span>e 3.11 for details o<span class=\"_ _6\"></span>f the Group\u2019<span class=\"_ _0\"></span>s av<span class=\"_ _6\"></span>ailable credit facilities.The table below de<span class=\"_ _6\"></span>tails the Group\u2019<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"ws26\">non-deriv<span class=\"_ _0\"></span>ative financial liabilities </span></span>classified by maturity s<span class=\"_ _6\"></span>tructure. The figur<span class=\"_ _0\"></span>es presen<span class=\"_ _6\"></span>ted in the table ar<span class=\"_ _6\"></span>e undiscoun<span class=\"_ _6\"></span>ted c<span class=\"_ _0\"></span>ontr<span class=\"_ _6\"></span>actual cash flows.Maturity s<span class=\"_ _6\"></span>tructur<span class=\"_ _6\"></span>e for financial liabilities a<span class=\"_ _0\"></span>t 31 December 2022Maturity<span class=\"_ _137\"> </span>T<span class=\"_ _c\"></span>otal <span class=\"_ _b6\"> </span>2023 <span class=\"_ _29\"> </span>2024 <span class=\"_ _29\"> </span>2025 <span class=\"_ _29\"> </span>2026 <span class=\"_ _a0\"> </span>2027 <span class=\"_ _c3\"> </span>After 2027 L<span class=\"_ _6\"></span>ong-term deb<span class=\"_ _6\"></span>t<span class=\"_ _1bd\"> </span>21,297,279<span class=\"_ _205\"> </span>2,947,307<span class=\"_ _5c\"> </span>12,147,649<span class=\"_ _69\"> </span>2,506,681<span class=\"_ _8a\"> </span>9,646<span class=\"_ _69\"> </span>3,515,329<span class=\"_ _22a\"> </span>170,667Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est on long-t<span class=\"_ _6\"></span>erm debt<span class=\"_ _d9\"> </span>1,706,433<span class=\"_ _205\"> </span>1,000,633<span class=\"_ _22a\"> </span>301,477<span class=\"_ _d4\"> </span>217,970<span class=\"_ _22a\"> </span>158,975<span class=\"_ _62\"> </span>16,666<span class=\"_ _62\"> </span>10,712Lease liabilities<span class=\"_ _98\"> </span>1,425,297<span class=\"_ _10f\"> </span>273,081<span class=\"_ _d4\"> </span>209,221<span class=\"_ _22a\"> </span>162,488<span class=\"_ _d4\"> </span>127,947<span class=\"_ _22a\"> </span>102,132<span class=\"_ _d4\"> </span>550,427Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est on lease liabilities<span class=\"_ _b9\"> </span>323,310<span class=\"_ _ba\"> </span>65,583<span class=\"_ _62\"> </span>57,880<span class=\"_ _62\"> </span>56,244<span class=\"_ _ab\"> </span>51,393<span class=\"_ _62\"> </span>47,624<span class=\"_ _62\"> </span>44,587Short-term cr<span class=\"_ _0\"></span>edit facilities<span class=\"_ _67\"> </span>494,814<span class=\"_ _10f\"> </span>494,814<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est on short-t<span class=\"_ _6\"></span>erm debt<span class=\"_ _ba\"> </span>70,908<span class=\"_ _b9\"> </span>70,908<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0T<span class=\"_ _0\"></span>rade payables<span class=\"_ _24\"> </span>3,337,649<span class=\"_ _205\"> </span>3,337,649<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _99\"> </span>0T<span class=\"_ _c\"></span>otal liabilities<span class=\"_ _1ce\"> </span>28,655,690<span class=\"_ _fd\"> </span>8,189,975<span class=\"_ _71\"> </span>12,716,227<span class=\"_ _60\"> </span>2,943,383<span class=\"_ _1c\"> </span>347,961<span class=\"_ _60\"> </span>3,681,752<span class=\"_ _1c\"> </span>776,394Maturity s<span class=\"_ _6\"></span>tructur<span class=\"_ _6\"></span>e for financial liabilities a<span class=\"_ _0\"></span>t 31 December 2021Maturity<span class=\"_ _137\"> </span>T<span class=\"_ _c\"></span>otal <span class=\"_ _b6\"> </span>2022 <span class=\"_ _29\"> </span>2023 <span class=\"_ _29\"> </span>2024 <span class=\"_ _29\"> </span>2025 <span class=\"_ _a0\"> </span>2026 <span class=\"_ _c3\"> </span>After 2026 L<span class=\"_ _6\"></span>ong-term deb<span class=\"_ _6\"></span>t<span class=\"_ _1dc\"> </span>5,068,577<span class=\"_ _10f\"> </span>153,971<span class=\"_ _22a\"> </span>153,971<span class=\"_ _d4\"> </span>849,488<span class=\"_ _62\"> </span>15,504<span class=\"_ _22a\"> </span>209,646<span class=\"_ _69\"> </span>3,685,996Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est on long-t<span class=\"_ _6\"></span>erm debt<span class=\"_ _62\"> </span>516,855<span class=\"_ _10f\"> </span>112,487<span class=\"_ _22a\"> </span>108,363<span class=\"_ _62\"> </span>99,442<span class=\"_ _62\"> </span>92,086<span class=\"_ _62\"> </span>89,544<span class=\"_ _62\"> </span>14,934Lease liabilities<span class=\"_ _12b\"> </span>967,166<span class=\"_ _18\"> </span>195,743<span class=\"_ _22a\"> </span>146,613<span class=\"_ _d4\"> </span>110,524<span class=\"_ _22a\"> </span>101,990<span class=\"_ _62\"> </span>79,038<span class=\"_ _d4\"> </span>333,258Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est on lease liabilities<span class=\"_ _b9\"> </span>379,964<span class=\"_ _ba\"> </span>54,031<span class=\"_ _62\"> </span>49,673<span class=\"_ _62\"> </span>45,912<span class=\"_ _ab\"> </span>43,405<span class=\"_ _62\"> </span>39,972<span class=\"_ _d4\"> </span>146,971Short-term cr<span class=\"_ _0\"></span>edit facilities<span class=\"_ _67\"> </span>409,257<span class=\"_ _10f\"> </span>409,257<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est on short-t<span class=\"_ _6\"></span>erm debt<span class=\"_ _11e\"> </span>3,376<span class=\"_ _129\"> </span>3,376<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0T<span class=\"_ _0\"></span>rade payables<span class=\"_ _24\"> </span>2,317,308<span class=\"_ _205\"> </span>2,317,308<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _7c\"> </span>0<span class=\"_ _99\"> </span>0T<span class=\"_ _c\"></span>otal liabilities<span class=\"_ _15\"> </span>9,662,503<span class=\"_ _72\"> </span>3,246,174<span class=\"_ _d9\"> </span>458,619<span class=\"_ _8f\"> </span>1,105,365<span class=\"_ _1c\"> </span>252,986<span class=\"_ _d9\"> </span>418,199<span class=\"_ _8f\"> </span>4,181,160<span class=\"fc2 sc0\">No</span><span class=\"fc2 sc0\">t</span><span class=\"_ _6\"></span><span class=\"fc2 sc0\">es t</span><span class=\"fc2 sc0\">o the Financial S</span><span class=\"_ _0\"></span><span class=\"fc2 sc0\">ta</span><span class=\"fc2 sc0\">t</span><span class=\"_ _6\"></span><span class=\"fc2 sc0\">emen</span><span class=\"fc2 sc0\">ts f</span><span class=\"_ _6\"></span><span class=\"fc2 sc0\">or 2022</span><span class=\"_ _110\"> </span><span class=\"fc2 sc0\">No</span><span class=\"fc2 sc0\">t</span><span class=\"_ _6\"></span><span class=\"fc2 sc0\">e 4.1 </span><span class=\"_ _59\"> </span><span class=\"fc2 sc0\"> </span><span class=\"fc2 sc0\">Financial risk managemen</span><span class=\"_ _6\"></span><span class=\"fc2 sc0\">t</span>MaturityThe Group'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"_ _37\"></span><span class=\"ws24\">trade pa<span class=\"_ _0\"></span>yables are normally at ne<span class=\"_ _0\"></span>t 30 payment t<span class=\"_ _6\"></span>erms, </span></span>e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>cept f<span class=\"_ _6\"></span>or payables r<span class=\"_ _0\"></span>elated t<span class=\"_ _6\"></span>o the pur<span class=\"_ _6\"></span>chase of f<span class=\"_ _0\"></span>eed , which has <span class=\"ws27\">a longer </span>cr<span class=\"_ _6\"></span>edit time.For a <span class=\"_ _6\"></span><span class=\"ws4e\">description o<span class=\"_ _0\"></span>f the maturity structur<span class=\"_ _6\"></span>e for the Gr<span class=\"_ _0\"></span>oup'<span class=\"_ _6\"></span><span class=\"ws0\">s long-t<span class=\"_ _6\"></span>erm </span></span>debt, see No<span class=\"_ _0\"></span>te 3.11. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-191-3": {
   "value": "Capital structur<span class=\"_ _6\"></span>e and equityThe objective o<span class=\"_ _6\"></span>f the Group\u2019<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"_ _0\"></span><span class=\"ws43\">capital management is to sa<span class=\"_ _6\"></span>feguar<span class=\"_ _0\"></span>d the </span></span>Group\u2019<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span><span class=\"ws26\">continued oper<span class=\"_ _0\"></span>ations in or<span class=\"_ _6\"></span>der to secur<span class=\"_ _0\"></span>e <span class=\"ws2b\">a </span>r<span class=\"_ _0\"></span>eturn on inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>t </span>for shar<span class=\"_ _0\"></span>eholders and other stak<span class=\"_ _0\"></span>eholders, and maintain an optimal capital structur<span class=\"_ _0\"></span>e for reducing capital c<span class=\"_ _0\"></span>osts. By ensuring <span class=\"ws0\">a <span class=\"_ _6\"></span><span class=\"ws5e\">good debt-</span></span>to-equity r<span class=\"_ _0\"></span>atio the Group will support its business oper<span class=\"_ _0\"></span>ations, and ther<span class=\"_ _6\"></span>eby maximise the value o<span class=\"_ _6\"></span>f the Group\u2019<span class=\"_ _0\"></span>s shares.The Group m<span class=\"_ _6\"></span>anages and makes cha<span class=\"_ _6\"></span>nges to its capital s<span class=\"_ _6\"></span>tructur<span class=\"_ _6\"></span>e in r<span class=\"_ _6\"></span>esponse to an ongoing assessmen<span class=\"_ _6\"></span>t of the financial c<span class=\"_ _6\"></span>onditions under which the business oper<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>es, and its short and medium-term outlook, including any adjus<span class=\"_ _6\"></span>tment in dividend pa<span class=\"_ _6\"></span>y-outs, buyback of tr<span class=\"_ _0\"></span>easury shar<span class=\"_ _6\"></span>es, capital reduction or issue o<span class=\"_ _0\"></span>f new shares. No changes wer<span class=\"_ _0\"></span>e made in the guidelines c<span class=\"_ _6\"></span>ov<span class=\"_ _6\"></span>ering this area in 2022.The c<span class=\"_ _6\"></span>ompany monit<span class=\"_ _6\"></span>ors its capital management on the basis o<span class=\"_ _6\"></span>f the c<span class=\"_ _6\"></span>ov<span class=\"_ _6\"></span>enants s<span class=\"_ _6\"></span>tipulat<span class=\"_ _6\"></span>ed. These ar<span class=\"_ _6\"></span>e based on equity ra<span class=\"_ _0\"></span>tio, inter<span class=\"_ _0\"></span>est co<span class=\"_ _6\"></span>v<span class=\"ws0\">-</span>er<span class=\"_ _6\"></span>age ra<span class=\"_ _6\"></span>tio and the r<span class=\"_ _6\"></span>atio o<span class=\"_ _6\"></span>f net in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est-bearing debt t<span class=\"_ _6\"></span>o EBITD<span class=\"_ _6\"></span>A. See Not<span class=\"_ _0\"></span>e 3.11 for further details.As at 31 December 2022, the Gr<span class=\"_ _0\"></span>oup had an equity ratio o<span class=\"_ _6\"></span>f 38.6 per cent (31 December 2021: 55.1 per cen<span class=\"_ _6\"></span>t). A<span class=\"_ _0\"></span>t the close of 2022, the Group'<span class=\"_ _c\"></span>s <span class=\"_ _37\"></span><span class=\"ws24\">net int<span class=\"_ _0\"></span>erest-bearing deb<span class=\"_ _0\"></span>t stood at NOK 19,079.4 million<span class=\"_ _6\"></span> </span>(2021: NOK 4,576.2 million) See Not<span class=\"_ _0\"></span>e 3.11 for further details o<span class=\"_ _6\"></span>f the Group'<span class=\"_ _c\"></span>s net int<span class=\"_ _0\"></span>erest-bearing deb<span class=\"_ _6\"></span>t.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-193-2": {
   "value": "NOTE 4.2 <span class=\"_ _224\"> </span> <span class=\"_ _44\"> </span><span class=\"fsa fc4 ls0\">Share capital and shareholders</span>A<span class=\"_ _0\"></span>t 31 December 2022, the parent c<span class=\"_ _0\"></span>ompany'<span class=\"_ _0\"></span><span class=\"ws2b\">s <span class=\"_ _0\"></span><span class=\"ws26\">share capital c<span class=\"_ _6\"></span>omprised:</span></span>NOK 1,000<span class=\"_ _15\"> </span>No.<span class=\"_ _fd\"> </span>Face value<span class=\"_ _aa\"> </span>Book valueOr<span class=\"_ _6\"></span>dinary shares<span class=\"_ _c3\"> </span>145,138,920<span class=\"_ _19\"> </span>0.25<span class=\"_ _7e\"> </span>36,284,730Ther<span class=\"_ _6\"></span>e are no curr<span class=\"_ _0\"></span>ent limitations on v<span class=\"_ _6\"></span>oting righ<span class=\"_ _0\"></span>ts or trade limitations r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to the SalMar shar<span class=\"_ _0\"></span>e.On 7 Nov<span class=\"_ _6\"></span>ember 2022, <span class=\"ws18\">SalMar<span class=\"ls84 ws17a\"> ASA<span class=\"_ _1\"></span>'<span class=\"_ _0\"></span><span class=\"ls14 ws18\">s <span class=\"_ _37\"></span><span class=\"ws6e\">share capital was incr<span class=\"_ _6\"></span>eased </span></span></span></span>by 17 8<span class=\"ws0\">5</span>1 550 shar<span class=\"_ _6\"></span>es (nominal value o<span class=\"_ _6\"></span>f NOK 0.25 per share), fr<span class=\"_ _0\"></span>om 11<span class=\"ws26\">7 7<span class=\"ls0 ws0\">9</span>9 999 shar<span class=\"_ _6\"></span>es to 135 6<span class=\"ls0 ws0\">5</span>1 549 shar<span class=\"_ _0\"></span>es. On 10 November 2022, </span>SalMar<span class=\"lsb3 ws12f\"> ASA<span class=\"_ _1\"></span>'<span class=\"_ _6\"></span><span class=\"ls17 ws20\">s <span class=\"_ _37\"></span><span class=\"ws1c\">shar<span class=\"_ _6\"></span>e capital was further incr<span class=\"_ _6\"></span>eased by 13 6<span class=\"ls0 ws0\">9</span>1 9<span class=\"ls0 ws0\">60 </span></span></span></span>shar<span class=\"_ _6\"></span>es (nominal value o<span class=\"_ _6\"></span>f NOK 0.25 per share), fr<span class=\"_ _0\"></span>om 135 6<span class=\"ls0 ws0\">5</span>1 5<span class=\"ls0 ws0\">49 </span>shar<span class=\"_ _6\"></span>es to 145 1<span class=\"ws0\">3</span>8 920 shar<span class=\"_ _6\"></span>es. The shar<span class=\"_ _6\"></span>e capital was thus increased by <span class=\"_ _37\"></span>a <span class=\"_ _1\"></span><span class=\"ws1c\">total o<span class=\"_ _0\"></span>f NOK 6.835 million, from NOK 29.450 million to NOK </span>36.285 million. The to<span class=\"_ _0\"></span>tal amount of the capital c<span class=\"_ _6\"></span>ontribution was NOK 9,098.8 million. See not<span class=\"_ _0\"></span>e 4.5 for further inf<span class=\"_ _6\"></span>ormation.As at 31 December 2022, <span class=\"ws0\">SalMar</span> A<span class=\"_ _0\"></span>SA owned 13 7<span class=\"ws0\">0</span>6 246 tr<span class=\"_ _0\"></span>easury shar<span class=\"_ _6\"></span>es, including 13 6<span class=\"ws0\">9</span>1 960 treasury shar<span class=\"_ _0\"></span>es held by subsidiary NTS A<span class=\"_ _6\"></span>SA. The tr<span class=\"_ _0\"></span>easury shares held by N<span class=\"_ _0\"></span>TS reduces the Group'<span class=\"_ _0\"></span><span class=\"ws1f\">s <span class=\"_ _6\"></span><span class=\"ws26\">equity and </span></span>non-c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling int<span class=\"_ _0\"></span>erests. See no<span class=\"_ _6\"></span>te 4.5 f<span class=\"_ _0\"></span>or further informa<span class=\"_ _6\"></span>tion. ShareholdersOverview o<span class=\"_ _6\"></span>f the larges<span class=\"_ _6\"></span>t shareholders 31.12.2022:<span class=\"_ _2b6\"> </span>Number of shar<span class=\"_ _6\"></span>es<span class=\"_ _23c\"> </span>Shareholding<span class=\"_ _a0\"> </span>Vo<span class=\"_ _0\"></span>ting shareKVER<span class=\"_ _0\"></span>V<span class=\"_ _0\"></span>A INDUSTRIER AS<span class=\"_ _1df\"> </span>59,904,476<span class=\"_ _e0\"> </span>41.27%<span class=\"_ _e6\"> </span>41.27%N<span class=\"_ _6\"></span>TS A<span class=\"_ _6\"></span>SA<span class=\"_ _2b7\"> </span>13,691,960<span class=\"_ _d\"> </span>9.43%<span class=\"_ _1bf\"> </span>9.43%FOLK<span class=\"_ _6\"></span>ETRY<span class=\"_ _0\"></span>GDFONDET<span class=\"_ _78\"> </span>5,674,496<span class=\"_ _d\"> </span>3.91%<span class=\"_ _d\"> </span>3.91%S<span class=\"_ _6\"></span>tat<span class=\"_ _0\"></span>e Str<span class=\"_ _6\"></span>eet Bank and T<span class=\"_ _0\"></span>rust C<span class=\"_ _6\"></span>omp<span class=\"_ _2b8\"> </span>2,433,406<span class=\"_ _d\"> </span>1.68%<span class=\"_ _1bf\"> </span>1.68%NILS WILLIKSEN A<span class=\"_ _0\"></span>S<span class=\"_ _2b9\"> </span>1,744,647<span class=\"_ _d\"> </span>1.20%<span class=\"_ _1bf\"> </span>1.20%CACEIS Bank<span class=\"_ _2ba\"> </span>1,728,387<span class=\"_ _d\"> </span>1.19%<span class=\"_ _1bf\"> </span>1.19%HA<span class=\"_ _6\"></span>SPRO A<span class=\"_ _0\"></span>S<span class=\"_ _2bb\"> </span>1,705,830<span class=\"_ _d\"> </span>1.18%<span class=\"_ _1bf\"> </span>1.18%TERBOLI IN<span class=\"_ _0\"></span>VEST AS<span class=\"_ _2aa\"> </span>1,425,394<span class=\"_ _2bc\"> </span>0.98%<span class=\"_ _2bc\"> </span>0.98%JPMorgan Chase Bank, N.A., L<span class=\"_ _0\"></span>ondon<span class=\"_ _2bd\"> </span>1,399,473<span class=\"_ _2bc\"> </span>0.96%<span class=\"_ _2bc\"> </span>0.96%LIN A<span class=\"_ _6\"></span>S<span class=\"_ _2be\"> </span>1,337,685<span class=\"_ _2bc\"> </span>0.92%<span class=\"_ _2bc\"> </span>0.92%S<span class=\"_ _6\"></span>tat<span class=\"_ _0\"></span>e Str<span class=\"_ _6\"></span>eet Bank and T<span class=\"_ _0\"></span>rust C<span class=\"_ _6\"></span>omp<span class=\"_ _2b8\"> </span>1,115,890<span class=\"_ _2bc\"> </span>0.77%<span class=\"_ _2bc\"> </span>0.77%CLEARSTREAM B<span class=\"_ _6\"></span>ANKING S.A.<span class=\"_ _2bf\"> </span>1,070,182<span class=\"_ _2bc\"> </span>0.74%<span class=\"_ _2bc\"> </span>0.74%JPMorgan Chase Bank, N.A., L<span class=\"_ _0\"></span>ondon<span class=\"_ _2bd\"> </span>1,006,058<span class=\"_ _2bc\"> </span>0.69%<span class=\"_ _2bc\"> </span>0.69%S<span class=\"_ _6\"></span>tat<span class=\"_ _0\"></span>e Str<span class=\"_ _6\"></span>eet Bank and T<span class=\"_ _0\"></span>rust C<span class=\"_ _6\"></span>omp<span class=\"_ _168\"> </span>983,887<span class=\"_ _2bc\"> </span>0.68%<span class=\"_ _2bc\"> </span>0.68%CACEIS Bank<span class=\"_ _14c\"> </span>946,056<span class=\"_ _2bc\"> </span>0.65%<span class=\"_ _2bc\"> </span>0.65%RODO IN<span class=\"_ _0\"></span>VEST AS<span class=\"_ _156\"> </span>855,413<span class=\"_ _1bf\"> </span>0.59%<span class=\"_ _2bc\"> </span>0.59%CACEIS Bank<span class=\"_ _14c\"> </span>834,124<span class=\"_ _2bc\"> </span>0.57%<span class=\"_ _2bc\"> </span>0.57%ANDV<span class=\"_ _c\"></span>ARI AS<span class=\"_ _14c\"> </span>810,468<span class=\"_ _2bc\"> </span>0.56%<span class=\"_ _2bc\"> </span>0.56%SIX SIS AG<span class=\"_ _23e\"> </span>804,465<span class=\"_ _2bc\"> </span>0.55%<span class=\"_ _d\"> </span>0.55%VERDIP<span class=\"_ _c\"></span>APIRFONDET ALFRED BERG GAMB<span class=\"_ _6\"></span>A<span class=\"_ _bf\"> </span>750,226<span class=\"_ _2bc\"> </span>0.52%<span class=\"_ _2bc\"> </span>0.52%T<span class=\"_ _c\"></span>otal 20 larges<span class=\"_ _6\"></span>t shareholders<span class=\"_ _b0\"> </span>100,222,523<span class=\"_ _9\"> </span>69.05%<span class=\"_ _9\"> </span>69.05%T<span class=\"_ _c\"></span>otal other shar<span class=\"_ _0\"></span>eholders<span class=\"_ _259\"> </span>44,916,397<span class=\"_ _e6\"> </span>30.95%<span class=\"_ _e0\"> </span>30.95%T<span class=\"_ _c\"></span>otal number of shar<span class=\"_ _0\"></span>es 31.12.2022<span class=\"_ _263\"> </span>145,138,920<span class=\"_ _18f\"> </span>100.00%<span class=\"_ _13a\"> </span>100.00%Shares o<span class=\"_ _0\"></span>wned by Board Members and Senior Ex<span class=\"_ _0\"></span>ecutives:Name<span class=\"_ _15e\"> </span>Number o<span class=\"_ _6\"></span>f shares<span class=\"_ _1b9\"> </span>ShareholdingGustav Witz<span class=\"_ _0\"></span>\u00f8e<span class=\"_ _1ef\"> </span>Chair of the Boar<span class=\"_ _6\"></span>d<span class=\"_ _b0\"> </span>*Leif Inge Nor<span class=\"_ _0\"></span>dhammer<span class=\"_ _93\"> </span>Board Member<span class=\"_ _18e\"> </span>**T<span class=\"_ _c\"></span>one Ingebrigtsen<span class=\"_ _be\"> </span>Boar<span class=\"_ _0\"></span>d Member - Employees r<span class=\"_ _0\"></span>epresenta<span class=\"_ _6\"></span>tive<span class=\"_ _a7\"> </span>762<span class=\"_ _10e\"> </span>0.00%Frode Arn<span class=\"_ _6\"></span>tsen<span class=\"_ _105\"> </span>CEO<span class=\"_ _2c0\"> </span>5,900<span class=\"_ _10e\"> </span>0.00%Ulrik S<span class=\"_ _6\"></span>tein<span class=\"_ _0\"></span>vik<span class=\"_ _1a6\"> </span><span class=\"ls57 wsc5\">CFO<span class=\"_ _275\"> </span></span>***Roger Bekk<span class=\"_ _0\"></span>en<span class=\"_ _194\"> </span>C<span class=\"_ _0\"></span>OO Farming<span class=\"_ _f1\"> </span>17,440<span class=\"_ _10e\"> </span>0.01%C<span class=\"_ _6\"></span>OO Sales &amp; Industry and Boar<span class=\"_ _0\"></span>d Simon Andre S\u00f8bs<span class=\"_ _0\"></span>tad732<span class=\"_ _10e\"> </span>0.00%Member - Employ<span class=\"_ _6\"></span>ees repr<span class=\"_ _0\"></span>esentativ<span class=\"_ _6\"></span>eEva Haugen<span class=\"_ _11\"> </span>Direct<span class=\"_ _0\"></span>or Quality Management/HSE<span class=\"_ _10b\"> </span>7380<span class=\"_ _10e\"> </span>0.01%Arthur Wisniewski<span class=\"_ _14d\"> </span>Dir<span class=\"_ _6\"></span>ector Human R<span class=\"_ _6\"></span>esource Managemen<span class=\"_ _0\"></span>t<span class=\"_ _159\"> </span>2184<span class=\"_ _10e\"> </span>0.00%Runar Sivertsen<span class=\"_ _32\"> </span>Chief S<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>egy Officer<span class=\"_ _184\"> </span>3900<span class=\"_ _10e\"> </span>0.00%* Owns shar<span class=\"_ _6\"></span>es indirectly thr<span class=\"_ _0\"></span>oughKv<span class=\"_ _0\"></span>arv AS, the par<span class=\"_ _6\"></span>ent c<span class=\"_ _0\"></span>ompany in the K<span class=\"_ _0\"></span>verva Gr<span class=\"_ _0\"></span>oup. Kv<span class=\"_ _0\"></span>arv AS dir<span class=\"_ _6\"></span>ectly, and indir<span class=\"_ _0\"></span>ectly via its subsidiary Kv<span class=\"_ _0\"></span>erva AS, owns 93.13 per cen<span class=\"_ _6\"></span>t of the shar<span class=\"_ _0\"></span>es in K<span class=\"_ _6\"></span>verv<span class=\"_ _6\"></span>a AS, which o<span class=\"_ _0\"></span>wns 100 per cent of the shar<span class=\"_ _0\"></span>es in Kv<span class=\"_ _0\"></span>erva Industrier A<span class=\"_ _0\"></span>S. Kv<span class=\"_ _0\"></span>erva Industrier A<span class=\"_ _6\"></span>S owns 41.27 per cent o<span class=\"_ _6\"></span>f the shar<span class=\"_ _6\"></span>es in SalMar AS<span class=\"_ _0\"></span>A and a voting shar<span class=\"_ _0\"></span>e of 45.58 per cent. Gus<span class=\"_ _6\"></span>tav Witz<span class=\"_ _6\"></span>\u00f8e has a vo<span class=\"_ _6\"></span>ting shar<span class=\"_ _6\"></span>e of 80 per cen<span class=\"_ _6\"></span>t and has a 1 per cent shar<span class=\"_ _6\"></span>eholding in K<span class=\"_ _0\"></span>varv AS thr<span class=\"_ _0\"></span>ough his ownership of A-shar<span class=\"_ _0\"></span>es in the company.** Owns, dir<span class=\"_ _6\"></span>ectly and indirectly<span class=\"_ _0\"></span>, 1.33 per cent of the shar<span class=\"_ _0\"></span>es in <span class=\"ws0\">SalMar</span> AS<span class=\"_ _6\"></span>A. Leif Inge Nor<span class=\"_ _0\"></span>dhammer owns 99.1 per cen<span class=\"_ _6\"></span>t of the shar<span class=\"_ _0\"></span>es in LIN AS. LIN A<span class=\"_ _6\"></span>S directly o<span class=\"_ _0\"></span>wns 0.92 per cent of the shar<span class=\"_ _6\"></span>es in <span class=\"ws0\">SalMar</span> A<span class=\"_ _6\"></span>SA. In addition, LIN A<span class=\"_ _0\"></span>S owns 0.41 per cent o<span class=\"_ _6\"></span>f the shar<span class=\"_ _6\"></span>es in the compan<span class=\"_ _0\"></span>y though <span class=\"ws0\">a <span class=\"_ _1\"></span></span>1 per cent shar<span class=\"_ _0\"></span>eholding in K<span class=\"_ _6\"></span>verv<span class=\"_ _6\"></span>a AS, which, thr<span class=\"_ _0\"></span>ough K<span class=\"_ _6\"></span>verv<span class=\"_ _6\"></span>a Industrier A<span class=\"_ _0\"></span>S, owns 41.27 per cent o<span class=\"_ _6\"></span>f the shares in <span class=\"ws0\">SalMar</span> A<span class=\"_ _0\"></span>SA and has <span class=\"ws0\">a corr<span class=\"_ _0\"></span>esponding </span>45.58 per cent v<span class=\"_ _6\"></span>oting shar<span class=\"_ _0\"></span>e. *** Owns dir<span class=\"_ _6\"></span>ectly and indirectly 0.08 per cen<span class=\"_ _6\"></span>t of the shar<span class=\"_ _0\"></span>es in <span class=\"ws3b\">SalMar</span> AS<span class=\"_ _6\"></span>A. Ulrik S<span class=\"_ _0\"></span>teinvik o<span class=\"_ _6\"></span>wns 19,317 shares dir<span class=\"_ _0\"></span>ectly and indirectly thr<span class=\"_ _6\"></span>ough personal r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed parties, he also owns 100 per cen<span class=\"_ _6\"></span>t of the shar<span class=\"_ _0\"></span>es in Nordpilan A<span class=\"_ _0\"></span>S. Nordpilan A<span class=\"_ _0\"></span>S owns 0.17 per cent o<span class=\"_ _6\"></span>f the shares in K<span class=\"_ _c\"></span>verva A<span class=\"_ _0\"></span>S, which owns 100 per cen<span class=\"_ _6\"></span>t of the shar<span class=\"_ _0\"></span>es in K<span class=\"_ _6\"></span>verv<span class=\"_ _6\"></span>a Industrier A<span class=\"_ _0\"></span>S. Kv<span class=\"_ _0\"></span>erva Industrier A<span class=\"_ _6\"></span>S owns 41.27 per cen<span class=\"_ _0\"></span>t of the shares in <span class=\"ws0\">SalMar</span> A<span class=\"_ _0\"></span>SA and has a c<span class=\"_ _6\"></span>orresponding 45.58 per cen<span class=\"_ _6\"></span>t vo<span class=\"_ _0\"></span>ting share. Boar<span class=\"_ _6\"></span>d authorisationsAuthorisa<span class=\"_ _0\"></span>tions grant<span class=\"_ _0\"></span>ed to the Boar<span class=\"_ _0\"></span>d are normally time limit<span class=\"_ _6\"></span>ed and ar<span class=\"_ _6\"></span>e valid only up un<span class=\"_ _6\"></span>til the next A<span class=\"_ _0\"></span>GM in 2023 and no later than 30 June 2023.The Boar<span class=\"_ _6\"></span>d of Dir<span class=\"_ _0\"></span>ectors has been gr<span class=\"_ _6\"></span>ant<span class=\"_ _6\"></span>ed the follo<span class=\"_ _6\"></span>wing authorisations which may impact the shar<span class=\"_ _0\"></span>e capital at 31 December 2022:T<span class=\"_ _c\"></span>o increase the c<span class=\"_ _0\"></span>ompany\u2019<span class=\"_ _0\"></span><span class=\"ws3c\">s <span class=\"ws22\">shar<span class=\"_ _0\"></span>e capital limited to NOK 1,472,499.75, </span></span>through the issue o<span class=\"_ _0\"></span>f up to 5,889,999 shares t<span class=\"_ _6\"></span>o finance inv<span class=\"_ _0\"></span>estments and the acquisition of businesses thr<span class=\"_ _0\"></span>ough cash issues and contribu<span class=\"ws0\">-</span>tions in kind. T<span class=\"_ _c\"></span>o acquire up t<span class=\"_ _6\"></span>o 11,677,638 treasury shar<span class=\"_ _0\"></span>es with an aggrega<span class=\"_ _6\"></span>te par value o<span class=\"_ _6\"></span>f up to an aggr<span class=\"_ _0\"></span>egate o<span class=\"_ _6\"></span>f NOK 2,919,409.50 at <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws26\">price per share </span></span>of no less than NOK 1 and no mor<span class=\"_ _0\"></span>e than NOK 1,000.T<span class=\"_ _c\"></span>o issue con<span class=\"_ _6\"></span>vertible loans f<span class=\"_ _6\"></span>or up to NOK 3,000,000,000 f<span class=\"_ _6\"></span>or the purpose of enabling <span class=\"ws20\">SalMar<span class=\"_ _0\"></span><span class=\"ws1c\">, at short notice, t<span class=\"_ _6\"></span>o use such financial </span></span>instrumen<span class=\"_ _6\"></span>ts as part of its o<span class=\"_ _6\"></span>ver<span class=\"_ _0\"></span>all financing requir<span class=\"_ _6\"></span>ement. In c<span class=\"_ _0\"></span>onnection<span class=\"_ _1\"></span> with the c<span class=\"_ _6\"></span>onv<span class=\"_ _6\"></span>ersion of loans r<span class=\"_ _6\"></span>aised pursuant t<span class=\"_ _6\"></span>o this authorisation, SalMar\u2019<span class=\"_ _0\"></span>s <span class=\"ws7a\">share capital ma<span class=\"_ _6\"></span>y be incr<span class=\"_ _6\"></span>eased by up to NOK 1,472,499.75, </span>though with acc<span class=\"_ _6\"></span>ount tak<span class=\"_ _0\"></span>en of any capital incr<span class=\"_ _6\"></span>eases undertak<span class=\"_ _6\"></span>en pur<span class=\"ws0\">-</span>suant t<span class=\"_ _6\"></span>o the authorisation t<span class=\"_ _6\"></span>o incr<span class=\"_ _6\"></span>ease <span class=\"ws3d\">SalMar<span class=\"ls0 ws0\">\u2019<span class=\"_ _0\"></span><span class=\"ls22 ws3d\">s <span class=\"ws22\">shar<span class=\"_ _0\"></span>e capital, such that </span></span></span></span>the to<span class=\"_ _0\"></span>tal capital increase for bo<span class=\"_ _0\"></span>th authorisations combined ma<span class=\"_ _0\"></span>y not e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>ceed 5 per cent o<span class=\"_ _6\"></span>f the share capital. It f<span class=\"_ _0\"></span>ollows from the purpose of the authorisa<span class=\"_ _6\"></span>tions that the Boar<span class=\"_ _0\"></span>d may need to waiv<span class=\"_ _0\"></span>e existing shar<span class=\"_ _6\"></span>eholders\u2019 pre<span class=\"_ _6\"></span>f<span class=\"_ _6\"></span>erence righ<span class=\"_ _0\"></span>ts.An authorisation t<span class=\"_ _6\"></span>o acquir<span class=\"_ _6\"></span>e own shar<span class=\"_ _0\"></span>es for subsequent cancella<span class=\"_ _6\"></span>tion, cf<span class=\"_ _0\"></span>. the Public Limited Liability Companies A<span class=\"_ _0\"></span>ct Section 9 4, for up to 5,684,191 shar<span class=\"_ _6\"></span>es with an aggrega<span class=\"_ _6\"></span>te par v<span class=\"_ _0\"></span>alue of NOK 1,421,047.75. The r<span class=\"_ _6\"></span>ationale f<span class=\"_ _6\"></span>or the Boar<span class=\"_ _6\"></span>d\u2019<span class=\"_ _0\"></span><span class=\"ws3b\">s <span class=\"_ _37\"></span><span class=\"ws24\">proposal was tha<span class=\"_ _6\"></span>t such arrangemen<span class=\"_ _6\"></span>t </span></span>would amongs<span class=\"_ _6\"></span>t other things giv<span class=\"_ _0\"></span>e the Board an e<span class=\"_ _0\"></span>xtended possibility to utilise mechanisms for dis<span class=\"_ _6\"></span>tribution of capital t<span class=\"_ _6\"></span>o <span class=\"ws3c\">SalMar<span class=\"ls0 ws0\">\u2019<span class=\"_ _6\"></span><span class=\"ls21 ws3c\">s <span class=\"_ _0\"></span>shareholders </span></span></span>and to facilita<span class=\"_ _6\"></span>te an adequa<span class=\"_ _0\"></span>te capital structur<span class=\"_ _0\"></span>e of <span class=\"ws1f\">SalMar</span>. The amoun<span class=\"_ _6\"></span>t payable per shar<span class=\"_ _0\"></span>e could be in the r<span class=\"_ _6\"></span>ange betw<span class=\"_ _6\"></span>een NOK 1 and NOK 1,000 per <span class=\"ws1d\">SalMar</span> Shar<span class=\"_ _6\"></span>e. Ex<span class=\"_ _6\"></span>ercise o<span class=\"_ _0\"></span>f such authorisation was made subject to principles o<span class=\"_ _6\"></span>f equal tr<span class=\"_ _6\"></span>eatmen<span class=\"_ _6\"></span>t of shar<span class=\"_ _0\"></span>eholders. T<span class=\"_ _0\"></span>o ensure that <span class=\"_ _1\"></span>SalMar<span class=\"ls0 ws0\">\u2019<span class=\"_ _6\"></span><span class=\"ls16 ws1d\">s <span class=\"_ _1\"></span><span class=\"ws1c\">majority owner\u2019<span class=\"_ _0\"></span>s, Kv<span class=\"_ _0\"></span>erva Industrier A<span class=\"_ _0\"></span>S, proportionat<span class=\"_ _0\"></span>e </span></span></span>shar<span class=\"_ _6\"></span>eholding remained equal it was se<span class=\"_ _0\"></span>t in place an arrangement<span class=\"_ _6\"></span> wher<span class=\"_ _6\"></span>eby any shar<span class=\"_ _6\"></span>es acquir<span class=\"_ _6\"></span>ed in the marke<span class=\"_ _0\"></span>t would be cancelled through a <span class=\"_ _1\"></span><span class=\"wsdf\">subsequent shar<span class=\"_ _0\"></span>e capital decrease and that <span class=\"ws0\">a </span>corr<span class=\"_ _6\"></span>esponding part </span>of K<span class=\"_ _0\"></span>verv<span class=\"_ _6\"></span>a Industrier A<span class=\"_ _0\"></span>S\u2019 shares would be r<span class=\"_ _0\"></span>edeemed.DividendThe Boar<span class=\"_ _6\"></span>d is proposing pa<span class=\"_ _0\"></span>yment of a dividend o<span class=\"_ _6\"></span>f NOK 20 per shar<span class=\"_ _6\"></span>e, to<span class=\"_ _6\"></span>talling NOK 2,628.7 million, as at 31 December 2022. No dividend is paid on the c<span class=\"_ _6\"></span>ompany'<span class=\"_ _0\"></span>s tr<span class=\"_ _6\"></span>easury shares.For the 2021 financial y<span class=\"_ _6\"></span>ear, a dividend o<span class=\"_ _6\"></span>f NOK 20 per shar<span class=\"_ _6\"></span>e, to<span class=\"_ _6\"></span>tal-ling NOK 2,354.0 million, was paid out by SalMar A<span class=\"_ _6\"></span>SA. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-193-3": {
   "value": "NOTE 4.2 <span class=\"_ _224\"> </span> <span class=\"_ _44\"> </span><span class=\"fsa fc4 ls0\">Share capital and shareholders</span>A<span class=\"_ _0\"></span>t 31 December 2022, the parent c<span class=\"_ _0\"></span>ompany'<span class=\"_ _0\"></span><span class=\"ws2b\">s <span class=\"_ _0\"></span><span class=\"ws26\">share capital c<span class=\"_ _6\"></span>omprised:</span></span>NOK 1,000<span class=\"_ _15\"> </span>No.<span class=\"_ _fd\"> </span>Face value<span class=\"_ _aa\"> </span>Book valueOr<span class=\"_ _6\"></span>dinary shares<span class=\"_ _c3\"> </span>145,138,920<span class=\"_ _19\"> </span>0.25<span class=\"_ _7e\"> </span>36,284,730Ther<span class=\"_ _6\"></span>e are no curr<span class=\"_ _0\"></span>ent limitations on v<span class=\"_ _6\"></span>oting righ<span class=\"_ _0\"></span>ts or trade limitations r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to the SalMar shar<span class=\"_ _0\"></span>e.On 7 Nov<span class=\"_ _6\"></span>ember 2022, <span class=\"ws18\">SalMar<span class=\"ls84 ws17a\"> ASA<span class=\"_ _1\"></span>'<span class=\"_ _0\"></span><span class=\"ls14 ws18\">s <span class=\"_ _37\"></span><span class=\"ws6e\">share capital was incr<span class=\"_ _6\"></span>eased </span></span></span></span>by 17 8<span class=\"ws0\">5</span>1 550 shar<span class=\"_ _6\"></span>es (nominal value o<span class=\"_ _6\"></span>f NOK 0.25 per share), fr<span class=\"_ _0\"></span>om 11<span class=\"ws26\">7 7<span class=\"ls0 ws0\">9</span>9 999 shar<span class=\"_ _6\"></span>es to 135 6<span class=\"ls0 ws0\">5</span>1 549 shar<span class=\"_ _0\"></span>es. On 10 November 2022, </span>SalMar<span class=\"lsb3 ws12f\"> ASA<span class=\"_ _1\"></span>'<span class=\"_ _6\"></span><span class=\"ls17 ws20\">s <span class=\"_ _37\"></span><span class=\"ws1c\">shar<span class=\"_ _6\"></span>e capital was further incr<span class=\"_ _6\"></span>eased by 13 6<span class=\"ls0 ws0\">9</span>1 9<span class=\"ls0 ws0\">60 </span></span></span></span>shar<span class=\"_ _6\"></span>es (nominal value o<span class=\"_ _6\"></span>f NOK 0.25 per share), fr<span class=\"_ _0\"></span>om 135 6<span class=\"ls0 ws0\">5</span>1 5<span class=\"ls0 ws0\">49 </span>shar<span class=\"_ _6\"></span>es to 145 1<span class=\"ws0\">3</span>8 920 shar<span class=\"_ _6\"></span>es. The shar<span class=\"_ _6\"></span>e capital was thus increased by <span class=\"_ _37\"></span>a <span class=\"_ _1\"></span><span class=\"ws1c\">total o<span class=\"_ _0\"></span>f NOK 6.835 million, from NOK 29.450 million to NOK </span>36.285 million. The to<span class=\"_ _0\"></span>tal amount of the capital c<span class=\"_ _6\"></span>ontribution was NOK 9,098.8 million. See not<span class=\"_ _0\"></span>e 4.5 for further inf<span class=\"_ _6\"></span>ormation.As at 31 December 2022, <span class=\"ws0\">SalMar</span> A<span class=\"_ _0\"></span>SA owned 13 7<span class=\"ws0\">0</span>6 246 tr<span class=\"_ _0\"></span>easury shar<span class=\"_ _6\"></span>es, including 13 6<span class=\"ws0\">9</span>1 960 treasury shar<span class=\"_ _0\"></span>es held by subsidiary NTS A<span class=\"_ _6\"></span>SA. The tr<span class=\"_ _0\"></span>easury shares held by N<span class=\"_ _0\"></span>TS reduces the Group'<span class=\"_ _0\"></span><span class=\"ws1f\">s <span class=\"_ _6\"></span><span class=\"ws26\">equity and </span></span>non-c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling int<span class=\"_ _0\"></span>erests. See no<span class=\"_ _6\"></span>te 4.5 f<span class=\"_ _0\"></span>or further informa<span class=\"_ _6\"></span>tion. ShareholdersOverview o<span class=\"_ _6\"></span>f the larges<span class=\"_ _6\"></span>t shareholders 31.12.2022:<span class=\"_ _2b6\"> </span>Number of shar<span class=\"_ _6\"></span>es<span class=\"_ _23c\"> </span>Shareholding<span class=\"_ _a0\"> </span>Vo<span class=\"_ _0\"></span>ting shareKVER<span class=\"_ _0\"></span>V<span class=\"_ _0\"></span>A INDUSTRIER AS<span class=\"_ _1df\"> </span>59,904,476<span class=\"_ _e0\"> </span>41.27%<span class=\"_ _e6\"> </span>41.27%N<span class=\"_ _6\"></span>TS A<span class=\"_ _6\"></span>SA<span class=\"_ _2b7\"> </span>13,691,960<span class=\"_ _d\"> </span>9.43%<span class=\"_ _1bf\"> </span>9.43%FOLK<span class=\"_ _6\"></span>ETRY<span class=\"_ _0\"></span>GDFONDET<span class=\"_ _78\"> </span>5,674,496<span class=\"_ _d\"> </span>3.91%<span class=\"_ _d\"> </span>3.91%S<span class=\"_ _6\"></span>tat<span class=\"_ _0\"></span>e Str<span class=\"_ _6\"></span>eet Bank and T<span class=\"_ _0\"></span>rust C<span class=\"_ _6\"></span>omp<span class=\"_ _2b8\"> </span>2,433,406<span class=\"_ _d\"> </span>1.68%<span class=\"_ _1bf\"> </span>1.68%NILS WILLIKSEN A<span class=\"_ _0\"></span>S<span class=\"_ _2b9\"> </span>1,744,647<span class=\"_ _d\"> </span>1.20%<span class=\"_ _1bf\"> </span>1.20%CACEIS Bank<span class=\"_ _2ba\"> </span>1,728,387<span class=\"_ _d\"> </span>1.19%<span class=\"_ _1bf\"> </span>1.19%HA<span class=\"_ _6\"></span>SPRO A<span class=\"_ _0\"></span>S<span class=\"_ _2bb\"> </span>1,705,830<span class=\"_ _d\"> </span>1.18%<span class=\"_ _1bf\"> </span>1.18%TERBOLI IN<span class=\"_ _0\"></span>VEST AS<span class=\"_ _2aa\"> </span>1,425,394<span class=\"_ _2bc\"> </span>0.98%<span class=\"_ _2bc\"> </span>0.98%JPMorgan Chase Bank, N.A., L<span class=\"_ _0\"></span>ondon<span class=\"_ _2bd\"> </span>1,399,473<span class=\"_ _2bc\"> </span>0.96%<span class=\"_ _2bc\"> </span>0.96%LIN A<span class=\"_ _6\"></span>S<span class=\"_ _2be\"> </span>1,337,685<span class=\"_ _2bc\"> </span>0.92%<span class=\"_ _2bc\"> </span>0.92%S<span class=\"_ _6\"></span>tat<span class=\"_ _0\"></span>e Str<span class=\"_ _6\"></span>eet Bank and T<span class=\"_ _0\"></span>rust C<span class=\"_ _6\"></span>omp<span class=\"_ _2b8\"> </span>1,115,890<span class=\"_ _2bc\"> </span>0.77%<span class=\"_ _2bc\"> </span>0.77%CLEARSTREAM B<span class=\"_ _6\"></span>ANKING S.A.<span class=\"_ _2bf\"> </span>1,070,182<span class=\"_ _2bc\"> </span>0.74%<span class=\"_ _2bc\"> </span>0.74%JPMorgan Chase Bank, N.A., L<span class=\"_ _0\"></span>ondon<span class=\"_ _2bd\"> </span>1,006,058<span class=\"_ _2bc\"> </span>0.69%<span class=\"_ _2bc\"> </span>0.69%S<span class=\"_ _6\"></span>tat<span class=\"_ _0\"></span>e Str<span class=\"_ _6\"></span>eet Bank and T<span class=\"_ _0\"></span>rust C<span class=\"_ _6\"></span>omp<span class=\"_ _168\"> </span>983,887<span class=\"_ _2bc\"> </span>0.68%<span class=\"_ _2bc\"> </span>0.68%CACEIS Bank<span class=\"_ _14c\"> </span>946,056<span class=\"_ _2bc\"> </span>0.65%<span class=\"_ _2bc\"> </span>0.65%RODO IN<span class=\"_ _0\"></span>VEST AS<span class=\"_ _156\"> </span>855,413<span class=\"_ _1bf\"> </span>0.59%<span class=\"_ _2bc\"> </span>0.59%CACEIS Bank<span class=\"_ _14c\"> </span>834,124<span class=\"_ _2bc\"> </span>0.57%<span class=\"_ _2bc\"> </span>0.57%ANDV<span class=\"_ _c\"></span>ARI AS<span class=\"_ _14c\"> </span>810,468<span class=\"_ _2bc\"> </span>0.56%<span class=\"_ _2bc\"> </span>0.56%SIX SIS AG<span class=\"_ _23e\"> </span>804,465<span class=\"_ _2bc\"> </span>0.55%<span class=\"_ _d\"> </span>0.55%VERDIP<span class=\"_ _c\"></span>APIRFONDET ALFRED BERG GAMB<span class=\"_ _6\"></span>A<span class=\"_ _bf\"> </span>750,226<span class=\"_ _2bc\"> </span>0.52%<span class=\"_ _2bc\"> </span>0.52%T<span class=\"_ _c\"></span>otal 20 larges<span class=\"_ _6\"></span>t shareholders<span class=\"_ _b0\"> </span>100,222,523<span class=\"_ _9\"> </span>69.05%<span class=\"_ _9\"> </span>69.05%T<span class=\"_ _c\"></span>otal other shar<span class=\"_ _0\"></span>eholders<span class=\"_ _259\"> </span>44,916,397<span class=\"_ _e6\"> </span>30.95%<span class=\"_ _e0\"> </span>30.95%T<span class=\"_ _c\"></span>otal number of shar<span class=\"_ _0\"></span>es 31.12.2022<span class=\"_ _263\"> </span>145,138,920<span class=\"_ _18f\"> </span>100.00%<span class=\"_ _13a\"> </span>100.00%Shares o<span class=\"_ _0\"></span>wned by Board Members and Senior Ex<span class=\"_ _0\"></span>ecutives:Name<span class=\"_ _15e\"> </span>Number o<span class=\"_ _6\"></span>f shares<span class=\"_ _1b9\"> </span>ShareholdingGustav Witz<span class=\"_ _0\"></span>\u00f8e<span class=\"_ _1ef\"> </span>Chair of the Boar<span class=\"_ _6\"></span>d<span class=\"_ _b0\"> </span>*Leif Inge Nor<span class=\"_ _0\"></span>dhammer<span class=\"_ _93\"> </span>Board Member<span class=\"_ _18e\"> </span>**T<span class=\"_ _c\"></span>one Ingebrigtsen<span class=\"_ _be\"> </span>Boar<span class=\"_ _0\"></span>d Member - Employees r<span class=\"_ _0\"></span>epresenta<span class=\"_ _6\"></span>tive<span class=\"_ _a7\"> </span>762<span class=\"_ _10e\"> </span>0.00%Frode Arn<span class=\"_ _6\"></span>tsen<span class=\"_ _105\"> </span>CEO<span class=\"_ _2c0\"> </span>5,900<span class=\"_ _10e\"> </span>0.00%Ulrik S<span class=\"_ _6\"></span>tein<span class=\"_ _0\"></span>vik<span class=\"_ _1a6\"> </span><span class=\"ls57 wsc5\">CFO<span class=\"_ _275\"> </span></span>***Roger Bekk<span class=\"_ _0\"></span>en<span class=\"_ _194\"> </span>C<span class=\"_ _0\"></span>OO Farming<span class=\"_ _f1\"> </span>17,440<span class=\"_ _10e\"> </span>0.01%C<span class=\"_ _6\"></span>OO Sales &amp; Industry and Boar<span class=\"_ _0\"></span>d Simon Andre S\u00f8bs<span class=\"_ _0\"></span>tad732<span class=\"_ _10e\"> </span>0.00%Member - Employ<span class=\"_ _6\"></span>ees repr<span class=\"_ _0\"></span>esentativ<span class=\"_ _6\"></span>eEva Haugen<span class=\"_ _11\"> </span>Direct<span class=\"_ _0\"></span>or Quality Management/HSE<span class=\"_ _10b\"> </span>7380<span class=\"_ _10e\"> </span>0.01%Arthur Wisniewski<span class=\"_ _14d\"> </span>Dir<span class=\"_ _6\"></span>ector Human R<span class=\"_ _6\"></span>esource Managemen<span class=\"_ _0\"></span>t<span class=\"_ _159\"> </span>2184<span class=\"_ _10e\"> </span>0.00%Runar Sivertsen<span class=\"_ _32\"> </span>Chief S<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>egy Officer<span class=\"_ _184\"> </span>3900<span class=\"_ _10e\"> </span>0.00%* Owns shar<span class=\"_ _6\"></span>es indirectly thr<span class=\"_ _0\"></span>oughKv<span class=\"_ _0\"></span>arv AS, the par<span class=\"_ _6\"></span>ent c<span class=\"_ _0\"></span>ompany in the K<span class=\"_ _0\"></span>verva Gr<span class=\"_ _0\"></span>oup. Kv<span class=\"_ _0\"></span>arv AS dir<span class=\"_ _6\"></span>ectly, and indir<span class=\"_ _0\"></span>ectly via its subsidiary Kv<span class=\"_ _0\"></span>erva AS, owns 93.13 per cen<span class=\"_ _6\"></span>t of the shar<span class=\"_ _0\"></span>es in K<span class=\"_ _6\"></span>verv<span class=\"_ _6\"></span>a AS, which o<span class=\"_ _0\"></span>wns 100 per cent of the shar<span class=\"_ _0\"></span>es in Kv<span class=\"_ _0\"></span>erva Industrier A<span class=\"_ _0\"></span>S. Kv<span class=\"_ _0\"></span>erva Industrier A<span class=\"_ _6\"></span>S owns 41.27 per cent o<span class=\"_ _6\"></span>f the shar<span class=\"_ _6\"></span>es in SalMar AS<span class=\"_ _0\"></span>A and a voting shar<span class=\"_ _0\"></span>e of 45.58 per cent. Gus<span class=\"_ _6\"></span>tav Witz<span class=\"_ _6\"></span>\u00f8e has a vo<span class=\"_ _6\"></span>ting shar<span class=\"_ _6\"></span>e of 80 per cen<span class=\"_ _6\"></span>t and has a 1 per cent shar<span class=\"_ _6\"></span>eholding in K<span class=\"_ _0\"></span>varv AS thr<span class=\"_ _0\"></span>ough his ownership of A-shar<span class=\"_ _0\"></span>es in the company.** Owns, dir<span class=\"_ _6\"></span>ectly and indirectly<span class=\"_ _0\"></span>, 1.33 per cent of the shar<span class=\"_ _0\"></span>es in <span class=\"ws0\">SalMar</span> AS<span class=\"_ _6\"></span>A. Leif Inge Nor<span class=\"_ _0\"></span>dhammer owns 99.1 per cen<span class=\"_ _6\"></span>t of the shar<span class=\"_ _0\"></span>es in LIN AS. LIN A<span class=\"_ _6\"></span>S directly o<span class=\"_ _0\"></span>wns 0.92 per cent of the shar<span class=\"_ _6\"></span>es in <span class=\"ws0\">SalMar</span> A<span class=\"_ _6\"></span>SA. In addition, LIN A<span class=\"_ _0\"></span>S owns 0.41 per cent o<span class=\"_ _6\"></span>f the shar<span class=\"_ _6\"></span>es in the compan<span class=\"_ _0\"></span>y though <span class=\"ws0\">a <span class=\"_ _1\"></span></span>1 per cent shar<span class=\"_ _0\"></span>eholding in K<span class=\"_ _6\"></span>verv<span class=\"_ _6\"></span>a AS, which, thr<span class=\"_ _0\"></span>ough K<span class=\"_ _6\"></span>verv<span class=\"_ _6\"></span>a Industrier A<span class=\"_ _0\"></span>S, owns 41.27 per cent o<span class=\"_ _6\"></span>f the shares in <span class=\"ws0\">SalMar</span> A<span class=\"_ _0\"></span>SA and has <span class=\"ws0\">a corr<span class=\"_ _0\"></span>esponding </span>45.58 per cent v<span class=\"_ _6\"></span>oting shar<span class=\"_ _0\"></span>e. *** Owns dir<span class=\"_ _6\"></span>ectly and indirectly 0.08 per cen<span class=\"_ _6\"></span>t of the shar<span class=\"_ _0\"></span>es in <span class=\"ws3b\">SalMar</span> AS<span class=\"_ _6\"></span>A. Ulrik S<span class=\"_ _0\"></span>teinvik o<span class=\"_ _6\"></span>wns 19,317 shares dir<span class=\"_ _0\"></span>ectly and indirectly thr<span class=\"_ _6\"></span>ough personal r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed parties, he also owns 100 per cen<span class=\"_ _6\"></span>t of the shar<span class=\"_ _0\"></span>es in Nordpilan A<span class=\"_ _0\"></span>S. Nordpilan A<span class=\"_ _0\"></span>S owns 0.17 per cent o<span class=\"_ _6\"></span>f the shares in K<span class=\"_ _c\"></span>verva A<span class=\"_ _0\"></span>S, which owns 100 per cen<span class=\"_ _6\"></span>t of the shar<span class=\"_ _0\"></span>es in K<span class=\"_ _6\"></span>verv<span class=\"_ _6\"></span>a Industrier A<span class=\"_ _0\"></span>S. Kv<span class=\"_ _0\"></span>erva Industrier A<span class=\"_ _6\"></span>S owns 41.27 per cen<span class=\"_ _0\"></span>t of the shares in <span class=\"ws0\">SalMar</span> A<span class=\"_ _0\"></span>SA and has a c<span class=\"_ _6\"></span>orresponding 45.58 per cen<span class=\"_ _6\"></span>t vo<span class=\"_ _0\"></span>ting share. Boar<span class=\"_ _6\"></span>d authorisationsAuthorisa<span class=\"_ _0\"></span>tions grant<span class=\"_ _0\"></span>ed to the Boar<span class=\"_ _0\"></span>d are normally time limit<span class=\"_ _6\"></span>ed and ar<span class=\"_ _6\"></span>e valid only up un<span class=\"_ _6\"></span>til the next A<span class=\"_ _0\"></span>GM in 2023 and no later than 30 June 2023.The Boar<span class=\"_ _6\"></span>d of Dir<span class=\"_ _0\"></span>ectors has been gr<span class=\"_ _6\"></span>ant<span class=\"_ _6\"></span>ed the follo<span class=\"_ _6\"></span>wing authorisations which may impact the shar<span class=\"_ _0\"></span>e capital at 31 December 2022:T<span class=\"_ _c\"></span>o increase the c<span class=\"_ _0\"></span>ompany\u2019<span class=\"_ _0\"></span><span class=\"ws3c\">s <span class=\"ws22\">shar<span class=\"_ _0\"></span>e capital limited to NOK 1,472,499.75, </span></span>through the issue o<span class=\"_ _0\"></span>f up to 5,889,999 shares t<span class=\"_ _6\"></span>o finance inv<span class=\"_ _0\"></span>estments and the acquisition of businesses thr<span class=\"_ _0\"></span>ough cash issues and contribu<span class=\"ws0\">-</span>tions in kind. T<span class=\"_ _c\"></span>o acquire up t<span class=\"_ _6\"></span>o 11,677,638 treasury shar<span class=\"_ _0\"></span>es with an aggrega<span class=\"_ _6\"></span>te par value o<span class=\"_ _6\"></span>f up to an aggr<span class=\"_ _0\"></span>egate o<span class=\"_ _6\"></span>f NOK 2,919,409.50 at <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws26\">price per share </span></span>of no less than NOK 1 and no mor<span class=\"_ _0\"></span>e than NOK 1,000.T<span class=\"_ _c\"></span>o issue con<span class=\"_ _6\"></span>vertible loans f<span class=\"_ _6\"></span>or up to NOK 3,000,000,000 f<span class=\"_ _6\"></span>or the purpose of enabling <span class=\"ws20\">SalMar<span class=\"_ _0\"></span><span class=\"ws1c\">, at short notice, t<span class=\"_ _6\"></span>o use such financial </span></span>instrumen<span class=\"_ _6\"></span>ts as part of its o<span class=\"_ _6\"></span>ver<span class=\"_ _0\"></span>all financing requir<span class=\"_ _6\"></span>ement. In c<span class=\"_ _0\"></span>onnection<span class=\"_ _1\"></span> with the c<span class=\"_ _6\"></span>onv<span class=\"_ _6\"></span>ersion of loans r<span class=\"_ _6\"></span>aised pursuant t<span class=\"_ _6\"></span>o this authorisation, SalMar\u2019<span class=\"_ _0\"></span>s <span class=\"ws7a\">share capital ma<span class=\"_ _6\"></span>y be incr<span class=\"_ _6\"></span>eased by up to NOK 1,472,499.75, </span>though with acc<span class=\"_ _6\"></span>ount tak<span class=\"_ _0\"></span>en of any capital incr<span class=\"_ _6\"></span>eases undertak<span class=\"_ _6\"></span>en pur<span class=\"ws0\">-</span>suant t<span class=\"_ _6\"></span>o the authorisation t<span class=\"_ _6\"></span>o incr<span class=\"_ _6\"></span>ease <span class=\"ws3d\">SalMar<span class=\"ls0 ws0\">\u2019<span class=\"_ _0\"></span><span class=\"ls22 ws3d\">s <span class=\"ws22\">shar<span class=\"_ _0\"></span>e capital, such that </span></span></span></span>the to<span class=\"_ _0\"></span>tal capital increase for bo<span class=\"_ _0\"></span>th authorisations combined ma<span class=\"_ _0\"></span>y not e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>ceed 5 per cent o<span class=\"_ _6\"></span>f the share capital. It f<span class=\"_ _0\"></span>ollows from the purpose of the authorisa<span class=\"_ _6\"></span>tions that the Boar<span class=\"_ _0\"></span>d may need to waiv<span class=\"_ _0\"></span>e existing shar<span class=\"_ _6\"></span>eholders\u2019 pre<span class=\"_ _6\"></span>f<span class=\"_ _6\"></span>erence righ<span class=\"_ _0\"></span>ts.An authorisation t<span class=\"_ _6\"></span>o acquir<span class=\"_ _6\"></span>e own shar<span class=\"_ _0\"></span>es for subsequent cancella<span class=\"_ _6\"></span>tion, cf<span class=\"_ _0\"></span>. the Public Limited Liability Companies A<span class=\"_ _0\"></span>ct Section 9 4, for up to 5,684,191 shar<span class=\"_ _6\"></span>es with an aggrega<span class=\"_ _6\"></span>te par v<span class=\"_ _0\"></span>alue of NOK 1,421,047.75. The r<span class=\"_ _6\"></span>ationale f<span class=\"_ _6\"></span>or the Boar<span class=\"_ _6\"></span>d\u2019<span class=\"_ _0\"></span><span class=\"ws3b\">s <span class=\"_ _37\"></span><span class=\"ws24\">proposal was tha<span class=\"_ _6\"></span>t such arrangemen<span class=\"_ _6\"></span>t </span></span>would amongs<span class=\"_ _6\"></span>t other things giv<span class=\"_ _0\"></span>e the Board an e<span class=\"_ _0\"></span>xtended possibility to utilise mechanisms for dis<span class=\"_ _6\"></span>tribution of capital t<span class=\"_ _6\"></span>o <span class=\"ws3c\">SalMar<span class=\"ls0 ws0\">\u2019<span class=\"_ _6\"></span><span class=\"ls21 ws3c\">s <span class=\"_ _0\"></span>shareholders </span></span></span>and to facilita<span class=\"_ _6\"></span>te an adequa<span class=\"_ _0\"></span>te capital structur<span class=\"_ _0\"></span>e of <span class=\"ws1f\">SalMar</span>. The amoun<span class=\"_ _6\"></span>t payable per shar<span class=\"_ _0\"></span>e could be in the r<span class=\"_ _6\"></span>ange betw<span class=\"_ _6\"></span>een NOK 1 and NOK 1,000 per <span class=\"ws1d\">SalMar</span> Shar<span class=\"_ _6\"></span>e. Ex<span class=\"_ _6\"></span>ercise o<span class=\"_ _0\"></span>f such authorisation was made subject to principles o<span class=\"_ _6\"></span>f equal tr<span class=\"_ _6\"></span>eatmen<span class=\"_ _6\"></span>t of shar<span class=\"_ _0\"></span>eholders. T<span class=\"_ _0\"></span>o ensure that <span class=\"_ _1\"></span>SalMar<span class=\"ls0 ws0\">\u2019<span class=\"_ _6\"></span><span class=\"ls16 ws1d\">s <span class=\"_ _1\"></span><span class=\"ws1c\">majority owner\u2019<span class=\"_ _0\"></span>s, Kv<span class=\"_ _0\"></span>erva Industrier A<span class=\"_ _0\"></span>S, proportionat<span class=\"_ _0\"></span>e </span></span></span>shar<span class=\"_ _6\"></span>eholding remained equal it was se<span class=\"_ _0\"></span>t in place an arrangement<span class=\"_ _6\"></span> wher<span class=\"_ _6\"></span>eby any shar<span class=\"_ _6\"></span>es acquir<span class=\"_ _6\"></span>ed in the marke<span class=\"_ _0\"></span>t would be cancelled through a <span class=\"_ _1\"></span><span class=\"wsdf\">subsequent shar<span class=\"_ _0\"></span>e capital decrease and that <span class=\"ws0\">a </span>corr<span class=\"_ _6\"></span>esponding part </span>of K<span class=\"_ _0\"></span>verv<span class=\"_ _6\"></span>a Industrier A<span class=\"_ _0\"></span>S\u2019 shares would be r<span class=\"_ _0\"></span>edeemed.DividendThe Boar<span class=\"_ _6\"></span>d is proposing pa<span class=\"_ _0\"></span>yment of a dividend o<span class=\"_ _6\"></span>f NOK 20 per shar<span class=\"_ _6\"></span>e, to<span class=\"_ _6\"></span>talling NOK 2,628.7 million, as at 31 December 2022. No dividend is paid on the c<span class=\"_ _6\"></span>ompany'<span class=\"_ _0\"></span>s tr<span class=\"_ _6\"></span>easury shares.For the 2021 financial y<span class=\"_ _6\"></span>ear, a dividend o<span class=\"_ _6\"></span>f NOK 20 per shar<span class=\"_ _6\"></span>e, to<span class=\"_ _6\"></span>tal-ling NOK 2,354.0 million, was paid out by SalMar A<span class=\"_ _6\"></span>SA. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-193-4": {
   "value": "NOTE 4.2 <span class=\"_ _224\"> </span> <span class=\"_ _44\"> </span><span class=\"fsa fc4 ls0\">Share capital and shareholders</span>A<span class=\"_ _0\"></span>t 31 December 2022, the parent c<span class=\"_ _0\"></span>ompany'<span class=\"_ _0\"></span><span class=\"ws2b\">s <span class=\"_ _0\"></span><span class=\"ws26\">share capital c<span class=\"_ _6\"></span>omprised:</span></span>NOK 1,000<span class=\"_ _15\"> </span>No.<span class=\"_ _fd\"> </span>Face value<span class=\"_ _aa\"> </span>Book valueOr<span class=\"_ _6\"></span>dinary shares<span class=\"_ _c3\"> </span>145,138,920<span class=\"_ _19\"> </span>0.25<span class=\"_ _7e\"> </span>36,284,730Ther<span class=\"_ _6\"></span>e are no curr<span class=\"_ _0\"></span>ent limitations on v<span class=\"_ _6\"></span>oting righ<span class=\"_ _0\"></span>ts or trade limitations r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed to the SalMar shar<span class=\"_ _0\"></span>e.On 7 Nov<span class=\"_ _6\"></span>ember 2022, <span class=\"ws18\">SalMar<span class=\"ls84 ws17a\"> ASA<span class=\"_ _1\"></span>'<span class=\"_ _0\"></span><span class=\"ls14 ws18\">s <span class=\"_ _37\"></span><span class=\"ws6e\">share capital was incr<span class=\"_ _6\"></span>eased </span></span></span></span>by 17 8<span class=\"ws0\">5</span>1 550 shar<span class=\"_ _6\"></span>es (nominal value o<span class=\"_ _6\"></span>f NOK 0.25 per share), fr<span class=\"_ _0\"></span>om 11<span class=\"ws26\">7 7<span class=\"ls0 ws0\">9</span>9 999 shar<span class=\"_ _6\"></span>es to 135 6<span class=\"ls0 ws0\">5</span>1 549 shar<span class=\"_ _0\"></span>es. On 10 November 2022, </span>SalMar<span class=\"lsb3 ws12f\"> ASA<span class=\"_ _1\"></span>'<span class=\"_ _6\"></span><span class=\"ls17 ws20\">s <span class=\"_ _37\"></span><span class=\"ws1c\">shar<span class=\"_ _6\"></span>e capital was further incr<span class=\"_ _6\"></span>eased by 13 6<span class=\"ls0 ws0\">9</span>1 9<span class=\"ls0 ws0\">60 </span></span></span></span>shar<span class=\"_ _6\"></span>es (nominal value o<span class=\"_ _6\"></span>f NOK 0.25 per share), fr<span class=\"_ _0\"></span>om 135 6<span class=\"ls0 ws0\">5</span>1 5<span class=\"ls0 ws0\">49 </span>shar<span class=\"_ _6\"></span>es to 145 1<span class=\"ws0\">3</span>8 920 shar<span class=\"_ _6\"></span>es. The shar<span class=\"_ _6\"></span>e capital was thus increased by <span class=\"_ _37\"></span>a <span class=\"_ _1\"></span><span class=\"ws1c\">total o<span class=\"_ _0\"></span>f NOK 6.835 million, from NOK 29.450 million to NOK </span>36.285 million. The to<span class=\"_ _0\"></span>tal amount of the capital c<span class=\"_ _6\"></span>ontribution was NOK 9,098.8 million. See not<span class=\"_ _0\"></span>e 4.5 for further inf<span class=\"_ _6\"></span>ormation.As at 31 December 2022, <span class=\"ws0\">SalMar</span> A<span class=\"_ _0\"></span>SA owned 13 7<span class=\"ws0\">0</span>6 246 tr<span class=\"_ _0\"></span>easury shar<span class=\"_ _6\"></span>es, including 13 6<span class=\"ws0\">9</span>1 960 treasury shar<span class=\"_ _0\"></span>es held by subsidiary NTS A<span class=\"_ _6\"></span>SA. The tr<span class=\"_ _0\"></span>easury shares held by N<span class=\"_ _0\"></span>TS reduces the Group'<span class=\"_ _0\"></span><span class=\"ws1f\">s <span class=\"_ _6\"></span><span class=\"ws26\">equity and </span></span>non-c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling int<span class=\"_ _0\"></span>erests. See no<span class=\"_ _6\"></span>te 4.5 f<span class=\"_ _0\"></span>or further informa<span class=\"_ _6\"></span>tion. ShareholdersOverview o<span class=\"_ _6\"></span>f the larges<span class=\"_ _6\"></span>t shareholders 31.12.2022:<span class=\"_ _2b6\"> </span>Number of shar<span class=\"_ _6\"></span>es<span class=\"_ _23c\"> </span>Shareholding<span class=\"_ _a0\"> </span>Vo<span class=\"_ _0\"></span>ting shareKVER<span class=\"_ _0\"></span>V<span class=\"_ _0\"></span>A INDUSTRIER AS<span class=\"_ _1df\"> </span>59,904,476<span class=\"_ _e0\"> </span>41.27%<span class=\"_ _e6\"> </span>41.27%N<span class=\"_ _6\"></span>TS A<span class=\"_ _6\"></span>SA<span class=\"_ _2b7\"> </span>13,691,960<span class=\"_ _d\"> </span>9.43%<span class=\"_ _1bf\"> </span>9.43%FOLK<span class=\"_ _6\"></span>ETRY<span class=\"_ _0\"></span>GDFONDET<span class=\"_ _78\"> </span>5,674,496<span class=\"_ _d\"> </span>3.91%<span class=\"_ _d\"> </span>3.91%S<span class=\"_ _6\"></span>tat<span class=\"_ _0\"></span>e Str<span class=\"_ _6\"></span>eet Bank and T<span class=\"_ _0\"></span>rust C<span class=\"_ _6\"></span>omp<span class=\"_ _2b8\"> </span>2,433,406<span class=\"_ _d\"> </span>1.68%<span class=\"_ _1bf\"> </span>1.68%NILS WILLIKSEN A<span class=\"_ _0\"></span>S<span class=\"_ _2b9\"> </span>1,744,647<span class=\"_ _d\"> </span>1.20%<span class=\"_ _1bf\"> </span>1.20%CACEIS Bank<span class=\"_ _2ba\"> </span>1,728,387<span class=\"_ _d\"> </span>1.19%<span class=\"_ _1bf\"> </span>1.19%HA<span class=\"_ _6\"></span>SPRO A<span class=\"_ _0\"></span>S<span class=\"_ _2bb\"> </span>1,705,830<span class=\"_ _d\"> </span>1.18%<span class=\"_ _1bf\"> </span>1.18%TERBOLI IN<span class=\"_ _0\"></span>VEST AS<span class=\"_ _2aa\"> </span>1,425,394<span class=\"_ _2bc\"> </span>0.98%<span class=\"_ _2bc\"> </span>0.98%JPMorgan Chase Bank, N.A., L<span class=\"_ _0\"></span>ondon<span class=\"_ _2bd\"> </span>1,399,473<span class=\"_ _2bc\"> </span>0.96%<span class=\"_ _2bc\"> </span>0.96%LIN A<span class=\"_ _6\"></span>S<span class=\"_ _2be\"> </span>1,337,685<span class=\"_ _2bc\"> </span>0.92%<span class=\"_ _2bc\"> </span>0.92%S<span class=\"_ _6\"></span>tat<span class=\"_ _0\"></span>e Str<span class=\"_ _6\"></span>eet Bank and T<span class=\"_ _0\"></span>rust C<span class=\"_ _6\"></span>omp<span class=\"_ _2b8\"> </span>1,115,890<span class=\"_ _2bc\"> </span>0.77%<span class=\"_ _2bc\"> </span>0.77%CLEARSTREAM B<span class=\"_ _6\"></span>ANKING S.A.<span class=\"_ _2bf\"> </span>1,070,182<span class=\"_ _2bc\"> </span>0.74%<span class=\"_ _2bc\"> </span>0.74%JPMorgan Chase Bank, N.A., L<span class=\"_ _0\"></span>ondon<span class=\"_ _2bd\"> </span>1,006,058<span class=\"_ _2bc\"> </span>0.69%<span class=\"_ _2bc\"> </span>0.69%S<span class=\"_ _6\"></span>tat<span class=\"_ _0\"></span>e Str<span class=\"_ _6\"></span>eet Bank and T<span class=\"_ _0\"></span>rust C<span class=\"_ _6\"></span>omp<span class=\"_ _168\"> </span>983,887<span class=\"_ _2bc\"> </span>0.68%<span class=\"_ _2bc\"> </span>0.68%CACEIS Bank<span class=\"_ _14c\"> </span>946,056<span class=\"_ _2bc\"> </span>0.65%<span class=\"_ _2bc\"> </span>0.65%RODO IN<span class=\"_ _0\"></span>VEST AS<span class=\"_ _156\"> </span>855,413<span class=\"_ _1bf\"> </span>0.59%<span class=\"_ _2bc\"> </span>0.59%CACEIS Bank<span class=\"_ _14c\"> </span>834,124<span class=\"_ _2bc\"> </span>0.57%<span class=\"_ _2bc\"> </span>0.57%ANDV<span class=\"_ _c\"></span>ARI AS<span class=\"_ _14c\"> </span>810,468<span class=\"_ _2bc\"> </span>0.56%<span class=\"_ _2bc\"> </span>0.56%SIX SIS AG<span class=\"_ _23e\"> </span>804,465<span class=\"_ _2bc\"> </span>0.55%<span class=\"_ _d\"> </span>0.55%VERDIP<span class=\"_ _c\"></span>APIRFONDET ALFRED BERG GAMB<span class=\"_ _6\"></span>A<span class=\"_ _bf\"> </span>750,226<span class=\"_ _2bc\"> </span>0.52%<span class=\"_ _2bc\"> </span>0.52%T<span class=\"_ _c\"></span>otal 20 larges<span class=\"_ _6\"></span>t shareholders<span class=\"_ _b0\"> </span>100,222,523<span class=\"_ _9\"> </span>69.05%<span class=\"_ _9\"> </span>69.05%T<span class=\"_ _c\"></span>otal other shar<span class=\"_ _0\"></span>eholders<span class=\"_ _259\"> </span>44,916,397<span class=\"_ _e6\"> </span>30.95%<span class=\"_ _e0\"> </span>30.95%T<span class=\"_ _c\"></span>otal number of shar<span class=\"_ _0\"></span>es 31.12.2022<span class=\"_ _263\"> </span>145,138,920<span class=\"_ _18f\"> </span>100.00%<span class=\"_ _13a\"> </span>100.00%Shares o<span class=\"_ _0\"></span>wned by Board Members and Senior Ex<span class=\"_ _0\"></span>ecutives:Name<span class=\"_ _15e\"> </span>Number o<span class=\"_ _6\"></span>f shares<span class=\"_ _1b9\"> </span>ShareholdingGustav Witz<span class=\"_ _0\"></span>\u00f8e<span class=\"_ _1ef\"> </span>Chair of the Boar<span class=\"_ _6\"></span>d<span class=\"_ _b0\"> </span>*Leif Inge Nor<span class=\"_ _0\"></span>dhammer<span class=\"_ _93\"> </span>Board Member<span class=\"_ _18e\"> </span>**T<span class=\"_ _c\"></span>one Ingebrigtsen<span class=\"_ _be\"> </span>Boar<span class=\"_ _0\"></span>d Member - Employees r<span class=\"_ _0\"></span>epresenta<span class=\"_ _6\"></span>tive<span class=\"_ _a7\"> </span>762<span class=\"_ _10e\"> </span>0.00%Frode Arn<span class=\"_ _6\"></span>tsen<span class=\"_ _105\"> </span>CEO<span class=\"_ _2c0\"> </span>5,900<span class=\"_ _10e\"> </span>0.00%Ulrik S<span class=\"_ _6\"></span>tein<span class=\"_ _0\"></span>vik<span class=\"_ _1a6\"> </span><span class=\"ls57 wsc5\">CFO<span class=\"_ _275\"> </span></span>***Roger Bekk<span class=\"_ _0\"></span>en<span class=\"_ _194\"> </span>C<span class=\"_ _0\"></span>OO Farming<span class=\"_ _f1\"> </span>17,440<span class=\"_ _10e\"> </span>0.01%C<span class=\"_ _6\"></span>OO Sales &amp; Industry and Boar<span class=\"_ _0\"></span>d Simon Andre S\u00f8bs<span class=\"_ _0\"></span>tad732<span class=\"_ _10e\"> </span>0.00%Member - Employ<span class=\"_ _6\"></span>ees repr<span class=\"_ _0\"></span>esentativ<span class=\"_ _6\"></span>eEva Haugen<span class=\"_ _11\"> </span>Direct<span class=\"_ _0\"></span>or Quality Management/HSE<span class=\"_ _10b\"> </span>7380<span class=\"_ _10e\"> </span>0.01%Arthur Wisniewski<span class=\"_ _14d\"> </span>Dir<span class=\"_ _6\"></span>ector Human R<span class=\"_ _6\"></span>esource Managemen<span class=\"_ _0\"></span>t<span class=\"_ _159\"> </span>2184<span class=\"_ _10e\"> </span>0.00%Runar Sivertsen<span class=\"_ _32\"> </span>Chief S<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>egy Officer<span class=\"_ _184\"> </span>3900<span class=\"_ _10e\"> </span>0.00%* Owns shar<span class=\"_ _6\"></span>es indirectly thr<span class=\"_ _0\"></span>oughKv<span class=\"_ _0\"></span>arv AS, the par<span class=\"_ _6\"></span>ent c<span class=\"_ _0\"></span>ompany in the K<span class=\"_ _0\"></span>verva Gr<span class=\"_ _0\"></span>oup. Kv<span class=\"_ _0\"></span>arv AS dir<span class=\"_ _6\"></span>ectly, and indir<span class=\"_ _0\"></span>ectly via its subsidiary Kv<span class=\"_ _0\"></span>erva AS, owns 93.13 per cen<span class=\"_ _6\"></span>t of the shar<span class=\"_ _0\"></span>es in K<span class=\"_ _6\"></span>verv<span class=\"_ _6\"></span>a AS, which o<span class=\"_ _0\"></span>wns 100 per cent of the shar<span class=\"_ _0\"></span>es in Kv<span class=\"_ _0\"></span>erva Industrier A<span class=\"_ _0\"></span>S. Kv<span class=\"_ _0\"></span>erva Industrier A<span class=\"_ _6\"></span>S owns 41.27 per cent o<span class=\"_ _6\"></span>f the shar<span class=\"_ _6\"></span>es in SalMar AS<span class=\"_ _0\"></span>A and a voting shar<span class=\"_ _0\"></span>e of 45.58 per cent. Gus<span class=\"_ _6\"></span>tav Witz<span class=\"_ _6\"></span>\u00f8e has a vo<span class=\"_ _6\"></span>ting shar<span class=\"_ _6\"></span>e of 80 per cen<span class=\"_ _6\"></span>t and has a 1 per cent shar<span class=\"_ _6\"></span>eholding in K<span class=\"_ _0\"></span>varv AS thr<span class=\"_ _0\"></span>ough his ownership of A-shar<span class=\"_ _0\"></span>es in the company.** Owns, dir<span class=\"_ _6\"></span>ectly and indirectly<span class=\"_ _0\"></span>, 1.33 per cent of the shar<span class=\"_ _0\"></span>es in <span class=\"ws0\">SalMar</span> AS<span class=\"_ _6\"></span>A. Leif Inge Nor<span class=\"_ _0\"></span>dhammer owns 99.1 per cen<span class=\"_ _6\"></span>t of the shar<span class=\"_ _0\"></span>es in LIN AS. LIN A<span class=\"_ _6\"></span>S directly o<span class=\"_ _0\"></span>wns 0.92 per cent of the shar<span class=\"_ _6\"></span>es in <span class=\"ws0\">SalMar</span> A<span class=\"_ _6\"></span>SA. In addition, LIN A<span class=\"_ _0\"></span>S owns 0.41 per cent o<span class=\"_ _6\"></span>f the shar<span class=\"_ _6\"></span>es in the compan<span class=\"_ _0\"></span>y though <span class=\"ws0\">a <span class=\"_ _1\"></span></span>1 per cent shar<span class=\"_ _0\"></span>eholding in K<span class=\"_ _6\"></span>verv<span class=\"_ _6\"></span>a AS, which, thr<span class=\"_ _0\"></span>ough K<span class=\"_ _6\"></span>verv<span class=\"_ _6\"></span>a Industrier A<span class=\"_ _0\"></span>S, owns 41.27 per cent o<span class=\"_ _6\"></span>f the shares in <span class=\"ws0\">SalMar</span> A<span class=\"_ _0\"></span>SA and has <span class=\"ws0\">a corr<span class=\"_ _0\"></span>esponding </span>45.58 per cent v<span class=\"_ _6\"></span>oting shar<span class=\"_ _0\"></span>e. *** Owns dir<span class=\"_ _6\"></span>ectly and indirectly 0.08 per cen<span class=\"_ _6\"></span>t of the shar<span class=\"_ _0\"></span>es in <span class=\"ws3b\">SalMar</span> AS<span class=\"_ _6\"></span>A. Ulrik S<span class=\"_ _0\"></span>teinvik o<span class=\"_ _6\"></span>wns 19,317 shares dir<span class=\"_ _0\"></span>ectly and indirectly thr<span class=\"_ _6\"></span>ough personal r<span class=\"_ _6\"></span>elat<span class=\"_ _6\"></span>ed parties, he also owns 100 per cen<span class=\"_ _6\"></span>t of the shar<span class=\"_ _0\"></span>es in Nordpilan A<span class=\"_ _0\"></span>S. Nordpilan A<span class=\"_ _0\"></span>S owns 0.17 per cent o<span class=\"_ _6\"></span>f the shares in K<span class=\"_ _c\"></span>verva A<span class=\"_ _0\"></span>S, which owns 100 per cen<span class=\"_ _6\"></span>t of the shar<span class=\"_ _0\"></span>es in K<span class=\"_ _6\"></span>verv<span class=\"_ _6\"></span>a Industrier A<span class=\"_ _0\"></span>S. Kv<span class=\"_ _0\"></span>erva Industrier A<span class=\"_ _6\"></span>S owns 41.27 per cen<span class=\"_ _0\"></span>t of the shares in <span class=\"ws0\">SalMar</span> A<span class=\"_ _0\"></span>SA and has a c<span class=\"_ _6\"></span>orresponding 45.58 per cen<span class=\"_ _6\"></span>t vo<span class=\"_ _0\"></span>ting share. Boar<span class=\"_ _6\"></span>d authorisationsAuthorisa<span class=\"_ _0\"></span>tions grant<span class=\"_ _0\"></span>ed to the Boar<span class=\"_ _0\"></span>d are normally time limit<span class=\"_ _6\"></span>ed and ar<span class=\"_ _6\"></span>e valid only up un<span class=\"_ _6\"></span>til the next A<span class=\"_ _0\"></span>GM in 2023 and no later than 30 June 2023.The Boar<span class=\"_ _6\"></span>d of Dir<span class=\"_ _0\"></span>ectors has been gr<span class=\"_ _6\"></span>ant<span class=\"_ _6\"></span>ed the follo<span class=\"_ _6\"></span>wing authorisations which may impact the shar<span class=\"_ _0\"></span>e capital at 31 December 2022:T<span class=\"_ _c\"></span>o increase the c<span class=\"_ _0\"></span>ompany\u2019<span class=\"_ _0\"></span><span class=\"ws3c\">s <span class=\"ws22\">shar<span class=\"_ _0\"></span>e capital limited to NOK 1,472,499.75, </span></span>through the issue o<span class=\"_ _0\"></span>f up to 5,889,999 shares t<span class=\"_ _6\"></span>o finance inv<span class=\"_ _0\"></span>estments and the acquisition of businesses thr<span class=\"_ _0\"></span>ough cash issues and contribu<span class=\"ws0\">-</span>tions in kind. T<span class=\"_ _c\"></span>o acquire up t<span class=\"_ _6\"></span>o 11,677,638 treasury shar<span class=\"_ _0\"></span>es with an aggrega<span class=\"_ _6\"></span>te par value o<span class=\"_ _6\"></span>f up to an aggr<span class=\"_ _0\"></span>egate o<span class=\"_ _6\"></span>f NOK 2,919,409.50 at <span class=\"ws3c\">a <span class=\"_ _0\"></span><span class=\"ws26\">price per share </span></span>of no less than NOK 1 and no mor<span class=\"_ _0\"></span>e than NOK 1,000.T<span class=\"_ _c\"></span>o issue con<span class=\"_ _6\"></span>vertible loans f<span class=\"_ _6\"></span>or up to NOK 3,000,000,000 f<span class=\"_ _6\"></span>or the purpose of enabling <span class=\"ws20\">SalMar<span class=\"_ _0\"></span><span class=\"ws1c\">, at short notice, t<span class=\"_ _6\"></span>o use such financial </span></span>instrumen<span class=\"_ _6\"></span>ts as part of its o<span class=\"_ _6\"></span>ver<span class=\"_ _0\"></span>all financing requir<span class=\"_ _6\"></span>ement. In c<span class=\"_ _0\"></span>onnection<span class=\"_ _1\"></span> with the c<span class=\"_ _6\"></span>onv<span class=\"_ _6\"></span>ersion of loans r<span class=\"_ _6\"></span>aised pursuant t<span class=\"_ _6\"></span>o this authorisation, SalMar\u2019<span class=\"_ _0\"></span>s <span class=\"ws7a\">share capital ma<span class=\"_ _6\"></span>y be incr<span class=\"_ _6\"></span>eased by up to NOK 1,472,499.75, </span>though with acc<span class=\"_ _6\"></span>ount tak<span class=\"_ _0\"></span>en of any capital incr<span class=\"_ _6\"></span>eases undertak<span class=\"_ _6\"></span>en pur<span class=\"ws0\">-</span>suant t<span class=\"_ _6\"></span>o the authorisation t<span class=\"_ _6\"></span>o incr<span class=\"_ _6\"></span>ease <span class=\"ws3d\">SalMar<span class=\"ls0 ws0\">\u2019<span class=\"_ _0\"></span><span class=\"ls22 ws3d\">s <span class=\"ws22\">shar<span class=\"_ _0\"></span>e capital, such that </span></span></span></span>the to<span class=\"_ _0\"></span>tal capital increase for bo<span class=\"_ _0\"></span>th authorisations combined ma<span class=\"_ _0\"></span>y not e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>ceed 5 per cent o<span class=\"_ _6\"></span>f the share capital. It f<span class=\"_ _0\"></span>ollows from the purpose of the authorisa<span class=\"_ _6\"></span>tions that the Boar<span class=\"_ _0\"></span>d may need to waiv<span class=\"_ _0\"></span>e existing shar<span class=\"_ _6\"></span>eholders\u2019 pre<span class=\"_ _6\"></span>f<span class=\"_ _6\"></span>erence righ<span class=\"_ _0\"></span>ts.An authorisation t<span class=\"_ _6\"></span>o acquir<span class=\"_ _6\"></span>e own shar<span class=\"_ _0\"></span>es for subsequent cancella<span class=\"_ _6\"></span>tion, cf<span class=\"_ _0\"></span>. the Public Limited Liability Companies A<span class=\"_ _0\"></span>ct Section 9 4, for up to 5,684,191 shar<span class=\"_ _6\"></span>es with an aggrega<span class=\"_ _6\"></span>te par v<span class=\"_ _0\"></span>alue of NOK 1,421,047.75. The r<span class=\"_ _6\"></span>ationale f<span class=\"_ _6\"></span>or the Boar<span class=\"_ _6\"></span>d\u2019<span class=\"_ _0\"></span><span class=\"ws3b\">s <span class=\"_ _37\"></span><span class=\"ws24\">proposal was tha<span class=\"_ _6\"></span>t such arrangemen<span class=\"_ _6\"></span>t </span></span>would amongs<span class=\"_ _6\"></span>t other things giv<span class=\"_ _0\"></span>e the Board an e<span class=\"_ _0\"></span>xtended possibility to utilise mechanisms for dis<span class=\"_ _6\"></span>tribution of capital t<span class=\"_ _6\"></span>o <span class=\"ws3c\">SalMar<span class=\"ls0 ws0\">\u2019<span class=\"_ _6\"></span><span class=\"ls21 ws3c\">s <span class=\"_ _0\"></span>shareholders </span></span></span>and to facilita<span class=\"_ _6\"></span>te an adequa<span class=\"_ _0\"></span>te capital structur<span class=\"_ _0\"></span>e of <span class=\"ws1f\">SalMar</span>. The amoun<span class=\"_ _6\"></span>t payable per shar<span class=\"_ _0\"></span>e could be in the r<span class=\"_ _6\"></span>ange betw<span class=\"_ _6\"></span>een NOK 1 and NOK 1,000 per <span class=\"ws1d\">SalMar</span> Shar<span class=\"_ _6\"></span>e. Ex<span class=\"_ _6\"></span>ercise o<span class=\"_ _0\"></span>f such authorisation was made subject to principles o<span class=\"_ _6\"></span>f equal tr<span class=\"_ _6\"></span>eatmen<span class=\"_ _6\"></span>t of shar<span class=\"_ _0\"></span>eholders. T<span class=\"_ _0\"></span>o ensure that <span class=\"_ _1\"></span>SalMar<span class=\"ls0 ws0\">\u2019<span class=\"_ _6\"></span><span class=\"ls16 ws1d\">s <span class=\"_ _1\"></span><span class=\"ws1c\">majority owner\u2019<span class=\"_ _0\"></span>s, Kv<span class=\"_ _0\"></span>erva Industrier A<span class=\"_ _0\"></span>S, proportionat<span class=\"_ _0\"></span>e </span></span></span>shar<span class=\"_ _6\"></span>eholding remained equal it was se<span class=\"_ _0\"></span>t in place an arrangement<span class=\"_ _6\"></span> wher<span class=\"_ _6\"></span>eby any shar<span class=\"_ _6\"></span>es acquir<span class=\"_ _6\"></span>ed in the marke<span class=\"_ _0\"></span>t would be cancelled through a <span class=\"_ _1\"></span><span class=\"wsdf\">subsequent shar<span class=\"_ _0\"></span>e capital decrease and that <span class=\"ws0\">a </span>corr<span class=\"_ _6\"></span>esponding part </span>of K<span class=\"_ _0\"></span>verv<span class=\"_ _6\"></span>a Industrier A<span class=\"_ _0\"></span>S\u2019 shares would be r<span class=\"_ _0\"></span>edeemed.DividendThe Boar<span class=\"_ _6\"></span>d is proposing pa<span class=\"_ _0\"></span>yment of a dividend o<span class=\"_ _6\"></span>f NOK 20 per shar<span class=\"_ _6\"></span>e, to<span class=\"_ _6\"></span>talling NOK 2,628.7 million, as at 31 December 2022. No dividend is paid on the c<span class=\"_ _6\"></span>ompany'<span class=\"_ _0\"></span>s tr<span class=\"_ _6\"></span>easury shares.For the 2021 financial y<span class=\"_ _6\"></span>ear, a dividend o<span class=\"_ _6\"></span>f NOK 20 per shar<span class=\"_ _6\"></span>e, to<span class=\"_ _6\"></span>tal-ling NOK 2,354.0 million, was paid out by SalMar A<span class=\"_ _6\"></span>SA. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "f66270": {
   "value": "Kvarv AS, ",
   "dimensions": {
    "concept": "ifrs-full:NameOfUltimateParentOfGroup",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-202-5": {
   "value": "DividendThe Boar<span class=\"_ _6\"></span>d is proposing pa<span class=\"_ _0\"></span>yment of a dividend o<span class=\"_ _6\"></span>f NOK 20 per shar<span class=\"_ _6\"></span>e, to<span class=\"_ _6\"></span>talling NOK 2,628.7 million, as at 31 December 2022. No dividend is paid on the c<span class=\"_ _6\"></span>ompany'<span class=\"_ _0\"></span>s tr<span class=\"_ _6\"></span>easury shares.For the 2021 financial y<span class=\"_ _6\"></span>ear, a dividend o<span class=\"_ _6\"></span>f NOK 20 per shar<span class=\"_ _6\"></span>e, to<span class=\"_ _6\"></span>tal-ling NOK 2,354.0 million, was paid out by SalMar A<span class=\"_ _6\"></span>SA. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-204-2": {
   "value": "NOTE 4.<span class=\"_ _0\"></span>4 <span class=\"_ _1d\"> </span> <span class=\"_ _2\"> </span><span class=\"fsa fc4 ls6e wsf2\">Gro<span class=\"_ _1\"></span><span class=\"ls0 ws0\">up companies</span></span>The c<span class=\"_ _6\"></span>onsolidat<span class=\"_ _6\"></span>ed financial sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>ts for 2022 includes the f<span class=\"_ _0\"></span>ollowing subsidiaries: Shareholding Compan<span class=\"_ _6\"></span>y<span class=\"_ _178\"> </span>Owner<span class=\"_ _294\"> </span>Coun<span class=\"_ _6\"></span>try<span class=\"_ _1a0\"> </span>Register<span class=\"_ _0\"></span>ed office31.12.2022SalMar Oppdre<span class=\"_ _0\"></span>tt AS<span class=\"_ _175\"> </span>SalMar Farming AS<span class=\"_ _b1\"> </span>Norway<span class=\"_ _193\"> </span><span class=\"lsb4 ws17b\">Kverva<span class=\"_ _2c1\"> </span></span>100.00%SalMar Sett<span class=\"_ _6\"></span>efisk A<span class=\"_ _0\"></span>S<span class=\"_ _175\"> </span>SalMar AS<span class=\"_ _6\"></span>A<span class=\"_ _33\"> </span>Norway<span class=\"_ _1bd\"> </span><span class=\"lsb4 ws17b\">K<span class=\"_ _6\"></span>ver<span class=\"_ _1\"></span>va<span class=\"_ _9a\"> </span><span class=\"ls0 ws0\">100.00%</span></span>SalMar Smolt AS<span class=\"_ _10d\"> </span>SalMar Sett<span class=\"_ _0\"></span>efisk AS<span class=\"_ _5d\"> </span>Norway<span class=\"_ _193\"> </span><span class=\"lsb4 ws17b\">Kverva<span class=\"_ _2c1\"> </span></span>100.00%SalMar Farming AS<span class=\"_ _24f\"> </span>SalMar AS<span class=\"_ _0\"></span>A<span class=\"_ _191\"> </span>Norway<span class=\"_ _193\"> </span><span class=\"lsb4 ws17b\">Kver<span class=\"_ _1\"></span>va<span class=\"_ _9a\"> </span></span>100.00%Hitrama<span class=\"_ _0\"></span>t Farming AS<span class=\"_ _18b\"> </span>SalMar ASA<span class=\"_ _33\"> </span>Norway<span class=\"_ _193\"> </span><span class=\"lsb4 ws17b\">Kverva<span class=\"_ _c5\"> </span></span>51.00%Nekton Ha<span class=\"_ _6\"></span>vbruk AS<span class=\"_ _113\"> </span>SalMar Farming A<span class=\"_ _0\"></span>S<span class=\"_ _87\"> </span>Norwa<span class=\"_ _6\"></span>y<span class=\"_ _193\"> </span><span class=\"lsb4 ws17b\">Kverva<span class=\"_ _c5\"> </span></span>51.00%1Re<span class=\"_ _6\"></span>fsnes Laks A<span class=\"_ _0\"></span>SSalMar Farming AS<span class=\"_ _8c\"> </span>Norway<span class=\"_ _193\"> </span><span class=\"lsb4 ws17b\">Kverva<span class=\"_ _c5\"> </span></span>45.00%SalMar Aker Ocean A<span class=\"_ _0\"></span>S<span class=\"_ _2c2\"> </span>SalMar AS<span class=\"_ _0\"></span>A<span class=\"_ _191\"> </span>Norway<span class=\"_ _193\"> </span><span class=\"lsb4 ws17b\">Kver<span class=\"_ _1\"></span>va<span class=\"_ _40\"> </span></span>85.00%Ocean Farming AS<span class=\"_ _26\"> </span>SalMar Ak<span class=\"_ _6\"></span>er Ocean A<span class=\"_ _6\"></span>S<span class=\"_ _6f\"> </span>Norway<span class=\"_ _193\"> </span><span class=\"lsb4 ws17b\">Kverva<span class=\"_ _c5\"> </span></span>85.00%Mariculture A<span class=\"_ _0\"></span>S<span class=\"_ _2c3\"> </span>SalMar Aker Ocean A<span class=\"_ _0\"></span>S<span class=\"_ _6f\"> </span>Norway<span class=\"_ _193\"> </span><span class=\"lsb4 ws17b\">Kverva<span class=\"_ _c5\"> </span></span>85.00%N<span class=\"_ _6\"></span>TS AS<span class=\"_ _0\"></span>A<span class=\"_ _2c4\"> </span>SalMar AS<span class=\"_ _0\"></span>A<span class=\"_ _191\"> </span>Norway<span class=\"_ _193\"> </span>R\u00f8rvik<span class=\"_ _82\"> </span>92.93%NRS Farming AS<span class=\"_ _10d\"> </span>SalMar AS<span class=\"_ _6\"></span>A<span class=\"_ _191\"> </span>Norway<span class=\"_ _193\"> </span>Alta<span class=\"_ _2d\"> </span>100.00%NorSeaf<span class=\"_ _6\"></span>ood AS<span class=\"_ _298\"> </span>SalMar ASA<span class=\"_ _33\"> </span>Norway<span class=\"_ _193\"> </span>Botnhamn<span class=\"_ _160\"> </span>82.49%Ar<span class=\"_ _6\"></span>ctic Offshor<span class=\"_ _6\"></span>e Farming AS<span class=\"_ _2a\"> </span>SalMar ASA<span class=\"_ _33\"> </span>Norway<span class=\"_ _193\"> </span><span class=\"lsb4 ws17b\">Kverva<span class=\"_ _2c1\"> </span></span>100.00%Salmot<span class=\"_ _0\"></span>ech AS<span class=\"_ _261\"> </span>Salmonor AS<span class=\"_ _206\"> </span>Norwa<span class=\"_ _6\"></span>y<span class=\"_ _193\"> </span>Bod\u00f8<span class=\"_ _c5\"> </span>100.00%Salmonor AS<span class=\"_ _d5\"> </span>NRS Farming AS<span class=\"_ _27\"> </span>Norway<span class=\"_ _193\"> </span>R\u00f8rvik<span class=\"_ _29f\"> </span>100.00%Salmonor Sett<span class=\"_ _6\"></span>efisk A<span class=\"_ _0\"></span>S<span class=\"_ _3a\"> </span>Salmonor AS<span class=\"_ _2c\"> </span>Norway<span class=\"_ _193\"> </span>Naustbukta<span class=\"_ _2b6\"> </span>100.00%Osan Sett<span class=\"_ _6\"></span>efisk A<span class=\"_ _0\"></span>S<span class=\"_ _103\"> </span>Salmonor A<span class=\"_ _0\"></span>S<span class=\"_ _206\"> </span>Norway<span class=\"_ _193\"> </span>Kolv<span class=\"_ _6\"></span>ereid<span class=\"_ _139\"> </span>66.00%MNH Rederi A<span class=\"_ _0\"></span>S<span class=\"_ _42\"> </span>Salmonor AS<span class=\"_ _206\"> </span>Norwa<span class=\"_ _6\"></span>y<span class=\"_ _193\"> </span>R\u00f8rvik<span class=\"_ _29f\"> </span>100.00%SalmoSea AS<span class=\"_ _163\"> </span>Salmonor A<span class=\"_ _6\"></span>S<span class=\"_ _206\"> </span>Norway<span class=\"_ _e1\"> </span>R\u00f8rvik<span class=\"_ _82\"> </span>74.31%Icelandic Salmon AS<span class=\"_ _82\"> </span>SalMar A<span class=\"_ _6\"></span>SA<span class=\"_ _33\"> </span>Norway<span class=\"_ _193\"> </span><span class=\"lsb4 ws17b\">Kverva<span class=\"_ _c5\"> </span></span>51.02%Arnarlax Ehf<span class=\"_ _3d\"> </span>Icelandic Salmon A<span class=\"_ _6\"></span>S<span class=\"_ _aa\"> </span>Iceland<span class=\"_ _d\"> </span>Bildudalur<span class=\"_ _66\"> </span>51.02%Icelandic Salmon Ehf<span class=\"_ _2c5\"> </span>Arnarlax Ehf<span class=\"_ _64\"> </span>Iceland<span class=\"_ _2bc\"> </span>T<span class=\"_ _0\"></span>alknafj\u00f8r<span class=\"_ _0\"></span>dur<span class=\"_ _131\"> </span>51.02%Fjallalax Ehf<span class=\"_ _f3\"> </span>Arnarlax Ehf<span class=\"_ _64\"> </span>Iceland<span class=\"_ _d\"> </span>Bildudalur<span class=\"_ _66\"> </span>51.02%Eldisst<span class=\"_ _6\"></span>\u00f8din Isthor hf<span class=\"_ _82\"> </span>Arnarlax Ehf<span class=\"_ _64\"> </span>Iceland<span class=\"_ _d\"> </span>Thorlaksh\u00f8fn<span class=\"_ _2b6\"> </span>51.02%SalMar AS<span class=\"_ _2c6\"> </span>SalMar AS<span class=\"_ _0\"></span>A<span class=\"_ _191\"> </span>Norway<span class=\"_ _193\"> </span><span class=\"lsb4 ws17b\">Kver<span class=\"_ _1\"></span>va<span class=\"_ _9a\"> </span></span>100.00%Vikenc<span class=\"_ _0\"></span>o AS<span class=\"_ _2c7\"> </span>SalMar AS<span class=\"_ _265\"> </span>Norway<span class=\"_ _193\"> </span>Aukra<span class=\"_ _113\"> </span>51.00%SalMar Japan KK<span class=\"_ _f\"> </span>SalMar AS<span class=\"_ _15a\"> </span>Japan<span class=\"_ _54\"> </span>Japan<span class=\"_ _2c5\"> </span>100.00%SalMar Singapore PT<span class=\"_ _0\"></span>E Ltd.<span class=\"_ _ae\"> </span>SalMar A<span class=\"_ _6\"></span>S<span class=\"_ _15a\"> </span>Singapore<span class=\"_ _265\"> </span>Singapore<span class=\"_ _102\"> </span>100.00%SalMar Vietnam C<span class=\"_ _6\"></span>o., Ltd<span class=\"_ _66\"> </span>SalMar A<span class=\"_ _6\"></span>S<span class=\"_ _15a\"> </span>Vietnam<span class=\"_ _1ce\"> </span>Ho Chi Minh City<span class=\"_ _105\"> </span>100.00%SalMar-T<span class=\"_ _0\"></span>unet AS<span class=\"_ _296\"> </span>SalMar AS<span class=\"_ _6\"></span>A<span class=\"_ _191\"> </span>Norway<span class=\"_ _193\"> </span><span class=\"lsb4 ws17b\">Kverva<span class=\"_ _9a\"> </span></span>100.00%In addition, the group c<span class=\"_ _0\"></span>onsolidates Fr<span class=\"_ _6\"></span>\u00f8y A<span class=\"_ _6\"></span>SA and its subsidiaries. See Not<span class=\"_ _6\"></span>e 4.7 Discon<span class=\"_ _0\"></span>tinued operations f<span class=\"_ _6\"></span>or detailed inf<span class=\"_ _6\"></span>ormation.1 <span class=\"_ _48\"> </span>Through shar<span class=\"_ _0\"></span>eholders agreement, SalMar has established c<span class=\"_ _0\"></span>ontrol and has the po<span class=\"_ _6\"></span>wer to a<span class=\"_ _6\"></span>ffect the re<span class=\"_ _6\"></span>turn from the in<span class=\"_ _6\"></span>volv<span class=\"_ _6\"></span>ement in R<span class=\"_ _6\"></span>efsnes Laks A<span class=\"_ _0\"></span>S. For further informa<span class=\"_ _6\"></span>tion, see Not<span class=\"_ _6\"></span>e 4.5",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-203-2": {
   "value": "NOTE 4.3 <span class=\"_ _224\"> </span> <span class=\"_ _38\"> </span><span class=\"fsa fc4 ls0\">Earnings per share</span>NOK 1,000<span class=\"_ _2d\"> </span>2022<span class=\"_ _76\"> </span>2021Pro<span class=\"_ _6\"></span>fit for the y<span class=\"_ _6\"></span>ear attributable 3,311,955<span class=\"_ _8f\"> </span>2,616,716to o<span class=\"_ _6\"></span>wners of SalMar A<span class=\"_ _0\"></span>SAOr<span class=\"_ _6\"></span>dinary shares as a<span class=\"_ _0\"></span>t 01.01<span class=\"_ _129\"> </span>117,799,999<span class=\"_ _b3\"> </span>113,299,999T<span class=\"_ _0\"></span>reasury shar<span class=\"_ _6\"></span>es as at 01.01<span class=\"_ _99\"> </span>102,361<span class=\"_ _2af\"> </span>232,071Con<span class=\"_ _6\"></span>tributions of equity - incr<span class=\"_ _0\"></span>ease 27,338,921<span class=\"_ _8f\"> </span>4,500,000in number of shar<span class=\"_ _0\"></span>es (see Note 4.2)Effect o<span class=\"_ _0\"></span>f treasury shar<span class=\"_ _6\"></span>es -30,000<span class=\"_ _93\"> </span>-borro<span class=\"_ _6\"></span>wed fr<span class=\"_ _6\"></span>om K<span class=\"_ _0\"></span>vervaEffect o<span class=\"_ _0\"></span>f treasury shar<span class=\"_ _6\"></span>es aft<span class=\"_ _6\"></span>er -13,691,960<span class=\"_ _93\"> </span>-acquisition of N<span class=\"_ _0\"></span>TS AS<span class=\"_ _6\"></span>AEffect o<span class=\"_ _0\"></span>f treasury shar<span class=\"_ _6\"></span>es awar<span class=\"_ _6\"></span>ded 118,075<span class=\"_ _2af\"> </span>129,710to emplo<span class=\"_ _6\"></span>yees (see No<span class=\"_ _6\"></span>te 2.4)Ordinary shar<span class=\"_ _0\"></span>es outstanding 131,432,674<span class=\"_ _8\"> </span>117,697,638as at 31.12Weigh<span class=\"_ _0\"></span>ted aver<span class=\"_ _0\"></span>age number of 119,800,565<span class=\"_ _8\"> </span>115,714,546ordinary shar<span class=\"_ _0\"></span>es for basic EPSEffects o<span class=\"_ _0\"></span>f dilution from 178,240<span class=\"_ _2af\"> </span>207,323share op<span class=\"_ _0\"></span>tionsWeigh<span class=\"_ _0\"></span>ted aver<span class=\"_ _0\"></span>age number of or<span class=\"_ _0\"></span>dinary shares adjusted 119,978,805<span class=\"_ _8\"> </span>115,921,869for the e<span class=\"_ _6\"></span>ffect o<span class=\"_ _0\"></span>f dilutionEarnings per shareBasic<span class=\"_ _3d\"> </span>27.65<span class=\"_ _76\"> </span>22.61Diluted<span class=\"_ _2c3\"> </span>27.60<span class=\"_ _76\"> </span>22.57",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-207-2": {
   "value": "NOTE 4.5 <span class=\"_ _224\"> </span> <span class=\"_ _38\"> </span><span class=\"fsa fc4 ls0\">Business combinations</span>Acquisition and mer<span class=\"_ _6\"></span>ger of N<span class=\"_ _0\"></span>TS and NRSOn 17 Mar<span class=\"_ _6\"></span>ch 2022, <span class=\"ws3d\">SalMar</span> made <span class=\"ws3d\">a <span class=\"_ _0\"></span><span class=\"ws22\">voluntary t<span class=\"_ _0\"></span>ender offer t<span class=\"_ _0\"></span>o acquire all </span></span>outstanding shar<span class=\"_ _0\"></span>es in NTS. The accep<span class=\"_ _6\"></span>tance period for the o<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>er was from 18 Mar<span class=\"_ _0\"></span>ch to 29 April 2022. The volun<span class=\"_ _0\"></span>tary offer was c<span class=\"_ _0\"></span>onditional on amongst o<span class=\"_ _6\"></span>ther things appro<span class=\"_ _0\"></span>val by the compe<span class=\"_ _0\"></span>tition authorities in both Norwa<span class=\"_ _0\"></span>y and the EU. At the end o<span class=\"_ _6\"></span>f the acceptance period, 52.69 per cent o<span class=\"_ _6\"></span>f N<span class=\"_ _6\"></span>TSs shar<span class=\"_ _6\"></span>eholders, corr<span class=\"_ _0\"></span>esponding to 66,235,009 shar<span class=\"_ _6\"></span>es and vo<span class=\"_ _0\"></span>tes in N<span class=\"_ _6\"></span>TS, had accept<span class=\"_ _0\"></span>ed the offer<span class=\"_ _0\"></span>. A<span class=\"_ _6\"></span>t 31 December 2022, SalMar<span class=\"ws3b\"> owned 92,93 per cen<span class=\"_ _6\"></span>t of the shar<span class=\"_ _0\"></span>es in NTS. See no<span class=\"_ _0\"></span>te 4.6 for </span>further inf<span class=\"_ _6\"></span>ormation r<span class=\"_ _0\"></span>elated t<span class=\"_ _0\"></span>o the transaction. The r<span class=\"_ _6\"></span>ationale behind the acquisition was t<span class=\"_ _6\"></span>o increase v<span class=\"_ _0\"></span>alue creation in the r<span class=\"_ _6\"></span>egions where the c<span class=\"_ _0\"></span>ompanies opera<span class=\"_ _6\"></span>te and enable the r<span class=\"_ _0\"></span>ealization of s<span class=\"_ _6\"></span>yner<span class=\"_ _6\"></span>gies betw<span class=\"_ _6\"></span>een the comp<span class=\"_ _6\"></span>anies. The compan<span class=\"_ _6\"></span>ies hav<span class=\"_ _6\"></span>e sev<span class=\"_ _6\"></span>eral ov<span class=\"_ _6\"></span>erlapping industrial activities in all the ar<span class=\"_ _0\"></span>eas in which they opera<span class=\"_ _0\"></span>te, and the tr<span class=\"_ _6\"></span>ansactions c<span class=\"_ _6\"></span>ontribut<span class=\"_ _6\"></span>e to <span class=\"ws1f\">a <span class=\"_ _0\"></span><span class=\"ws22\">more e<span class=\"_ _0\"></span>fficient utilization o<span class=\"_ _0\"></span>f their </span></span>r<span class=\"_ _6\"></span>esources. This will enable impr<span class=\"_ _0\"></span>oved utiliza<span class=\"_ _6\"></span>tion of Maximum Allo<span class=\"_ _6\"></span>wa<span class=\"ws0\">-</span>ble Biomass (MAB) and site portf<span class=\"_ _0\"></span>olios, improv<span class=\"_ _6\"></span>ed utilization o<span class=\"_ _6\"></span>f smolt, harves<span class=\"_ _6\"></span>ting, and processing facilities. In par<span class=\"_ _6\"></span>allel with the volun<span class=\"_ _6\"></span>tary off<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>, <span class=\"ws3b\">a <span class=\"_ _37\"></span></span>mer<span class=\"_ _6\"></span>ger plan between <span class=\"ws3b\">SalMar<span class=\"ls0 ws0\"> </span></span>and Norway R<span class=\"_ _6\"></span>oyal Salmon (NRS) with <span class=\"ws0\">SalMar</span> as the acquiring en<span class=\"_ _6\"></span>tity was ent<span class=\"_ _0\"></span>ered int<span class=\"_ _6\"></span>o. The mer<span class=\"_ _6\"></span>ger plan was appro<span class=\"_ _6\"></span>ved by bo<span class=\"_ _0\"></span>th companies\u2019 gener<span class=\"_ _6\"></span>al meetings on 30 June 2022. The mer<span class=\"_ _6\"></span>ger was, among other things, c<span class=\"_ _6\"></span>onditional on that all c<span class=\"_ _0\"></span>onditions for the comple<span class=\"_ _0\"></span>tion of the off<span class=\"_ _0\"></span>er for had been met or waiv<span class=\"_ _6\"></span>ed. The tr<span class=\"_ _6\"></span>ansactions wer<span class=\"_ _6\"></span>e appro<span class=\"_ _6\"></span>ved by the Norw<span class=\"_ _6\"></span>egian Compe<span class=\"_ _6\"></span>tition Authority on 15 July 2022. The Eur<span class=\"_ _0\"></span>opean Commission gran<span class=\"_ _6\"></span>ted its<span class=\"_ _6\"></span> final appro<span class=\"_ _0\"></span>val on 31 October 2022.In c<span class=\"_ _6\"></span>onnection with the clearance by the Eur<span class=\"_ _0\"></span>opean Commission, <span class=\"ws3d\">SalMar<span class=\"_ _1\"></span><span class=\"ls0 ws0\"> </span></span>undertook <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span><span class=\"ws26\">c<span class=\"_ _6\"></span>ommitment t<span class=\"_ _6\"></span>o dives<span class=\"_ _6\"></span>t the shares in Ar<span class=\"_ _0\"></span>ctic Fish Holding AS, </span>assumed by <span class=\"ws0\">SalMar</span> at the time o<span class=\"_ _6\"></span>f c<span class=\"_ _6\"></span>ompletion o<span class=\"_ _6\"></span>f the merger<span class=\"_ _0\"></span>.  <span class=\"ws0\">SalMar </span>undertook, with some e<span class=\"_ _0\"></span>xcep<span class=\"_ _6\"></span>tions, not t<span class=\"_ _0\"></span>o ex<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>cise any in<span class=\"_ _6\"></span>fluence or c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>ol ov<span class=\"_ _6\"></span>er Ar<span class=\"_ _6\"></span>ctic Fish in the period from c<span class=\"_ _0\"></span>ompletion of the mer<span class=\"_ _0\"></span>ger until <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span><span class=\"ws22\">disposal was c<span class=\"_ _6\"></span>omplet<span class=\"_ _6\"></span>ed. The shar<span class=\"_ _6\"></span>es repr<span class=\"_ _0\"></span>esent<span class=\"_ _6\"></span>ed appro<span class=\"_ _0\"></span>ximately </span>51.28 per cent o<span class=\"_ _6\"></span>f the shar<span class=\"_ _6\"></span>es and vo<span class=\"_ _6\"></span>tes in Ar<span class=\"_ _0\"></span>ctic Fish. The sales transac<span class=\"ls0 ws0\">-</span>tion of the shar<span class=\"_ _0\"></span>es was complet<span class=\"_ _0\"></span>ed on 29 December 2022, with at to<span class=\"_ _6\"></span>tal c<span class=\"_ _6\"></span>ontribution ne<span class=\"_ _6\"></span>t of tr<span class=\"_ _0\"></span>ansaction cost amoun<span class=\"_ _6\"></span>ted t<span class=\"_ _0\"></span>o NOK 1 860 million. The mer<span class=\"_ _6\"></span>ger with NRS was comple<span class=\"_ _6\"></span>ted on 7 No<span class=\"_ _0\"></span>vember 2022. The share<span class=\"_ _6\"></span><span class=\"ls0 ws0\">-</span>holders of NRS r<span class=\"_ _0\"></span>eceived <span class=\"ws0\">a </span>merger c<span class=\"_ _0\"></span>onsidera<span class=\"_ _6\"></span>tion consis<span class=\"_ _0\"></span>ting of <span class=\"ws0\">a cash </span>c<span class=\"_ _6\"></span>onsidera<span class=\"_ _0\"></span>tion of NOK 3 104 million, and <span class=\"ws1f\">a <span class=\"_ _0\"></span><span class=\"ws22\">total shar<span class=\"_ _0\"></span>e consider<span class=\"_ _0\"></span>ation of </span></span>NOK <span class=\"_ _0\"></span><span class=\"ws26\">5 884 million. The share c<span class=\"_ _6\"></span>onsidera<span class=\"_ _0\"></span>tion consisting o<span class=\"_ _6\"></span>f 17,851,550 </span>shar<span class=\"_ _6\"></span>es valued a<span class=\"_ _6\"></span>t <span class=\"ws0\">a <span class=\"_ _1\"></span></span>shar<span class=\"_ _6\"></span>e price of NOK 329,60 which r<span class=\"_ _0\"></span>epresents the shar<span class=\"_ _6\"></span>e price at the time o<span class=\"_ _6\"></span>f comple<span class=\"_ _0\"></span>tion of the merger<span class=\"_ _0\"></span>. In acc<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>dance with the merger plan, NRS c<span class=\"_ _0\"></span>ompleted immedia<span class=\"_ _0\"></span>tely prior to the mer<span class=\"_ _0\"></span>ger the agreed acquisition o<span class=\"_ _6\"></span>f SalmoNor from N<span class=\"_ _0\"></span>TS, with settlemen<span class=\"_ _6\"></span>t in cash and NRS shar<span class=\"_ _6\"></span>es. T<span class=\"_ _c\"></span>otal cash c<span class=\"_ _6\"></span>onsidera<span class=\"_ _6\"></span>tion in the tr<span class=\"_ _6\"></span>ansaction was NOK 1 713 million. Of the to<span class=\"_ _0\"></span>tal consider<span class=\"_ _6\"></span>ation under the mer<span class=\"_ _6\"></span>ger NOK 2 380 million of the mer<span class=\"_ _6\"></span>ger cash consider<span class=\"_ _0\"></span>ation was paid to N<span class=\"_ _0\"></span>TS, in addition NTS r<span class=\"_ _0\"></span>eceived 13,691,960 of the t<span class=\"_ _6\"></span>otal 17,851,550 c<span class=\"_ _0\"></span>onsidera<span class=\"_ _6\"></span>tion shares. Further<span class=\"_ _0\"></span>, the cash c<span class=\"_ _6\"></span>onsidera<span class=\"_ _6\"></span>tion of NOK 1 713 million was paid fr<span class=\"_ _0\"></span>om NRS to N<span class=\"_ _6\"></span>TS in c<span class=\"_ _6\"></span>onnection with the acquisition of 100 per cen<span class=\"_ _6\"></span>t of the shar<span class=\"_ _0\"></span>es in SalmoNor<span class=\"_ _6\"></span>. The to<span class=\"_ _6\"></span>tal cash consider<span class=\"_ _0\"></span>ation to N<span class=\"_ _0\"></span>TS is as such NOK 4 093 million. In addition, N<span class=\"_ _6\"></span>TS will own 13,697,303 <span class=\"ws0\">SalMar</span> shar<span class=\"_ _0\"></span>es. The <span class=\"_ _0\"></span>SalMar<span class=\"ws26\"> shares owned by N<span class=\"_ _0\"></span>TS wer<span class=\"_ _6\"></span>e valua<span class=\"_ _6\"></span>ted t<span class=\"_ _6\"></span>o NOK 4 513 million </span>at the time o<span class=\"_ _6\"></span>f the mer<span class=\"_ _6\"></span>ger. The shar<span class=\"_ _0\"></span>es are tr<span class=\"_ _6\"></span>eat<span class=\"_ _0\"></span>ed as treasury shar<span class=\"_ _6\"></span>es in the <span class=\"ws0\">SalMar</span> group, wher<span class=\"_ _0\"></span>e NOK 2 378 million reduces the the equity attributable t<span class=\"_ _6\"></span>o shar<span class=\"_ _6\"></span>eholders in <span class=\"ws0\">SalMar</span>, and NOK 2 135 r<span class=\"_ _0\"></span>educes the non-c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling int<span class=\"_ _0\"></span>erest a<span class=\"_ _6\"></span>t the dat<span class=\"_ _0\"></span>e of acquisition. The volun<span class=\"_ _6\"></span>tary off<span class=\"_ _0\"></span>er was comple<span class=\"_ _6\"></span>ted 10 No<span class=\"_ _6\"></span>vember 2022. The t<span class=\"_ _6\"></span>otal cash c<span class=\"_ _6\"></span>onsidera<span class=\"_ _6\"></span>tion payable in the tr<span class=\"_ _0\"></span>ansaction was NOK 1 807 million, and to<span class=\"_ _0\"></span>tal share c<span class=\"_ _6\"></span>onsidera<span class=\"_ _0\"></span>tion amounts to NOK 3 215 million. The shar<span class=\"_ _0\"></span>e c<span class=\"_ _6\"></span>onsidera<span class=\"_ _6\"></span>tion c<span class=\"_ _6\"></span>onsist<span class=\"_ _6\"></span>ed of t<span class=\"_ _6\"></span>otal o<span class=\"_ _0\"></span>f 9,487,371 new <span class=\"ws2b\">SalMar</span> shares v<span class=\"_ _6\"></span>alu<span class=\"ls0 ws0\">-</span>at<span class=\"_ _0\"></span>ed at <span class=\"ws27\">a <span class=\"_ _6\"></span><span class=\"ws26\">shar<span class=\"_ _6\"></span>e price of NOK 338,87 which r<span class=\"_ _0\"></span>epresent v<span class=\"_ _6\"></span>olume-weigh<span class=\"_ _6\"></span>ted </span></span>av<span class=\"_ _6\"></span>erage price the las<span class=\"_ _6\"></span>t 3 tr<span class=\"_ _6\"></span>ading days be<span class=\"_ _6\"></span>for<span class=\"_ _0\"></span>e 31 October 2022. From the time o<span class=\"_ _0\"></span>f completion o<span class=\"_ _6\"></span>f the off<span class=\"_ _0\"></span>er, <span class=\"ws1d\">SalMar</span> achie<span class=\"_ _6\"></span>ved c<span class=\"_ _0\"></span>ontrol ov<span class=\"_ _6\"></span>er N<span class=\"_ _6\"></span>TS.  Upon c<span class=\"_ _6\"></span>ompletion o<span class=\"_ _6\"></span>f the off<span class=\"_ _0\"></span>er, NRS was mer<span class=\"_ _6\"></span>ged int<span class=\"_ _6\"></span>o <span class=\"ws3c\">SalMar<span class=\"ls0 ws0\"> </span></span>and <span class=\"_ _6\"></span>SalMar<span class=\"ws32\"> has assumed all assets, righ<span class=\"_ _6\"></span>ts and obligations in NRS. For </span>acc<span class=\"_ _6\"></span>ounting purposes, the tr<span class=\"_ _0\"></span>ansactions has been treat<span class=\"_ _0\"></span>ed  as <span class=\"ws3d\">a <span class=\"_ _6\"></span>business </span>c<span class=\"_ _6\"></span>ombination and the c<span class=\"_ _6\"></span>ompanies will be c<span class=\"_ _6\"></span>onsolidat<span class=\"_ _6\"></span>ed int<span class=\"_ _6\"></span>o the SalMar group with<span class=\"_ _6\"></span> eff<span class=\"_ _0\"></span>ect from 1 Nov<span class=\"_ _6\"></span>ember 2022. Shar<span class=\"_ _6\"></span>es in <span class=\"ws3c\">SalMar</span> owned<span class=\"_ _6\"></span> by N<span class=\"_ _6\"></span>TS has been, as mentioned abo<span class=\"_ _6\"></span>ve, tr<span class=\"_ _0\"></span>eated as tr<span class=\"_ _0\"></span>easury shares in the SalMar<span class=\"wsfe\"> Group. The Gr<span class=\"_ _0\"></span>oup has elected to measur<span class=\"_ _0\"></span>e the non-con<span class=\"_ _6\"></span>trolling </span>int<span class=\"_ _0\"></span>erests in the acquir<span class=\"_ _0\"></span>ee at fair value. T<span class=\"_ _c\"></span>otal acquisition and mer<span class=\"_ _0\"></span>ger c<span class=\"_ _6\"></span>osts of NOK 82,2 million ha<span class=\"_ _0\"></span>ve been rec<span class=\"_ _0\"></span>ognised as other oper<span class=\"_ _6\"></span>ating e<span class=\"_ _6\"></span>xpenses in the income s<span class=\"_ _6\"></span>tat<span class=\"_ _0\"></span>ement. The starting poin<span class=\"_ _6\"></span>t for the tr<span class=\"_ _0\"></span>ansactions was the voluntary o<span class=\"_ _6\"></span>ffer made for all outs<span class=\"_ _6\"></span>tanding shares in N<span class=\"_ _0\"></span>TS on 17 Mar<span class=\"_ _6\"></span>ch 2022, as well as the subsequent decision t<span class=\"_ _6\"></span>o mer<span class=\"_ _6\"></span>ge <span class=\"ws0\">SalMar</span> and NRS. The mer<span class=\"_ _6\"></span>ger was c<span class=\"_ _6\"></span>on<span class=\"ws0\">-</span>ditional on the off<span class=\"_ _0\"></span>er being complet<span class=\"_ _0\"></span>ed and this has been the starting point f<span class=\"_ _6\"></span>or valua<span class=\"_ _6\"></span>tion assessments o<span class=\"_ _0\"></span>f assets and liabilities resolutions associat<span class=\"_ _0\"></span>ed with the offer and the mer<span class=\"_ _0\"></span>ger. For t<span class=\"_ _0\"></span>echnical reasons, the tr<span class=\"_ _6\"></span>ansactions wer<span class=\"_ _6\"></span>e comple<span class=\"_ _0\"></span>ted sequentially with some da<span class=\"_ _6\"></span>ys in between. For acc<span class=\"_ _6\"></span>ounting purposes, t<span class=\"_ _6\"></span>he to<span class=\"_ _6\"></span>tal c<span class=\"_ _6\"></span>onsidera<span class=\"_ _0\"></span>tion for the off<span class=\"_ _0\"></span>er and the mer<span class=\"_ _6\"></span>ger will be the basis for the pur<span class=\"_ _0\"></span>chase price allocation. The fair values o<span class=\"_ _6\"></span>f the identifiable asse<span class=\"_ _6\"></span>ts and liabilities of N<span class=\"_ _0\"></span>TS Group and NRS Group as a<span class=\"_ _0\"></span>t the date o<span class=\"_ _6\"></span>f acquisition and merger ar<span class=\"_ _0\"></span>e as follows. The pur<span class=\"_ _6\"></span>chase price allocation is no<span class=\"_ _6\"></span>t c<span class=\"_ _6\"></span>onsidered t<span class=\"_ _0\"></span>o be final.Acquisition's eff<span class=\"_ _0\"></span>ect on the Fair value r<span class=\"_ _6\"></span>ec<span class=\"_ _6\"></span>ognised balance sheet (NOK 1,000):on acquisitionAssetsLicenses<span class=\"_ _2c8\"> </span>7,265,892Property<span class=\"_ _6\"></span>, plant &amp; equipmen<span class=\"_ _6\"></span>t<span class=\"_ _13e\"> </span>12,485,211Right-o<span class=\"_ _6\"></span>f-use assets<span class=\"_ _2b5\"> </span>1,058,557Biological assets and o<span class=\"_ _6\"></span>ther inv<span class=\"_ _6\"></span>ent<span class=\"_ _6\"></span>ory<span class=\"_ _2c9\"> </span>3,488,894Inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>t in associat<span class=\"_ _6\"></span>es<span class=\"_ _197\"> </span>1,145,505Inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>t in SalMar shares (tr<span class=\"_ _0\"></span>easury shares)<span class=\"_ _2ca\"> </span>4,512,870Other financial inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>ts<span class=\"_ _143\"> </span>2,025,600T<span class=\"_ _0\"></span>rade r<span class=\"_ _6\"></span>eceivables and o<span class=\"_ _6\"></span>ther curr<span class=\"_ _6\"></span>ent r<span class=\"_ _6\"></span>eceivables<span class=\"_ _2cb\"> </span>824,274Cash and cash equivalen<span class=\"_ _6\"></span>ts<span class=\"_ _7a\"> </span>3,296,943T<span class=\"_ _c\"></span>otal identifiable asse<span class=\"_ _6\"></span>ts at fair v<span class=\"_ _6\"></span>alue<span class=\"_ _164\"> </span><span class=\"ff4\">36,103,746</span>LiabilitiesDef<span class=\"_ _0\"></span>erred tax liabilities<span class=\"_ _211\"> </span>2,209,785Int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est-bearing liabilities<span class=\"_ _2cc\"> </span>14,199,097T<span class=\"_ _0\"></span>rade payables<span class=\"_ _2b7\"> </span>1,085,716Other curren<span class=\"_ _0\"></span>t liabilities<span class=\"_ _253\"> </span>416,228T<span class=\"_ _c\"></span>otal identifiable liabilities a<span class=\"_ _6\"></span>t fair value<span class=\"_ _df\"> </span><span class=\"ff4\">17,910,826</span>T<span class=\"_ _c\"></span>otal identifiable ne<span class=\"_ _0\"></span>t assets a<span class=\"_ _6\"></span>t fair value<span class=\"_ _2cd\"> </span>18,192,920Non-con<span class=\"_ _0\"></span>trolling int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est measur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _6\"></span>alue<span class=\"_ _4c\"> </span>-6,268,346Goodwill<span class=\"_ _2ce\"> </span>2,085,214T<span class=\"_ _c\"></span>otal c<span class=\"_ _6\"></span>onsidera<span class=\"_ _0\"></span>tion<span class=\"_ _1b1\"> </span>14,009,788Purchase c<span class=\"_ _0\"></span>onsidera<span class=\"_ _6\"></span>tion<span class=\"_ _28\"> </span>Acquisition NTS<span class=\"_ _71\"> </span>Merger NRS<span class=\"_ _f9\"> </span>T<span class=\"_ _0\"></span>o<span class=\"_ _6\"></span>talShares issued<span class=\"_ _2cf\"> </span>3,214,959<span class=\"_ _72\"> </span>5,883,871<span class=\"_ _72\"> </span>9,098,830Cash consider<span class=\"_ _0\"></span>ation<span class=\"_ _3d\"> </span>1,807,393<span class=\"_ _fd\"> </span>3,103,565<span class=\"_ _72\"> </span>4,910,958T<span class=\"_ _c\"></span>otal c<span class=\"_ _6\"></span>onsidera<span class=\"_ _0\"></span>tion<span class=\"_ _144\"> </span>5,022,352<span class=\"_ _68\"> </span>8,987,436<span class=\"_ _b5\"> </span>14,009,788The goodwill of NOK 2 085 million c<span class=\"_ _0\"></span>omprises both of the v<span class=\"_ _6\"></span>alue of e<span class=\"_ _0\"></span>xpected syner<span class=\"_ _0\"></span>gies arising from the acquisition which is not separ<span class=\"_ _0\"></span>ately r<span class=\"_ _0\"></span>ecognised with NOK 1 296 million, and t<span class=\"_ _0\"></span>echnical goodwill of NOK 789 million r<span class=\"_ _6\"></span>ecognised due t<span class=\"_ _6\"></span>o def<span class=\"_ _0\"></span>erred tax on the e<span class=\"_ _6\"></span>x<span class=\"_ _0\"></span>cess value identified f<span class=\"_ _6\"></span>or licenses comput<span class=\"_ _0\"></span>ed with statut<span class=\"_ _6\"></span>ory tax r<span class=\"_ _6\"></span>at<span class=\"_ _6\"></span>e in Norway o<span class=\"_ _6\"></span>f 22%. Goodwill is allocat<span class=\"_ _0\"></span>ed to the segments Farming Cen<span class=\"_ _6\"></span>tral Norwa<span class=\"_ _0\"></span>y and Farming Northern Norway. Goodwill is no<span class=\"_ _0\"></span>t deductible for income tax purposes.From the da<span class=\"_ _0\"></span>te of acquisition the c<span class=\"_ _0\"></span>ompanies in NTS and NRS c<span class=\"_ _0\"></span>ontributed NOK 1 405,1 millon o<span class=\"_ _6\"></span>f r<span class=\"_ _6\"></span>ev<span class=\"_ _6\"></span>enue and a <span class=\"ws76\">operational EBIT with NOK 208,9 million. The pr<span class=\"_ _0\"></span>ofit bef<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>e tax from c<span class=\"_ _0\"></span>ontinuing opera<span class=\"_ _0\"></span>tions of the Group </span>has been negativ<span class=\"_ _6\"></span>ely aff<span class=\"_ _0\"></span>ected with NOK 188,3 million from the acquir<span class=\"_ _0\"></span>ed companies in the period. If the c<span class=\"_ _6\"></span>ombination had tak<span class=\"_ _6\"></span>en place at the beginning o<span class=\"_ _0\"></span>f the year, r<span class=\"_ _0\"></span>evenue fr<span class=\"_ _0\"></span>om continuing oper<span class=\"_ _0\"></span>ations would ha<span class=\"_ _6\"></span>ve been NOK 26 702,8 millions, oper<span class=\"_ _6\"></span>ational EBIT NOK 5 067,7 million and pr<span class=\"_ _6\"></span>ofit be<span class=\"_ _6\"></span>for<span class=\"_ _0\"></span>e tax from c<span class=\"_ _6\"></span>ontinuing oper<span class=\"_ _6\"></span>ations f<span class=\"_ _6\"></span>or the Group w<span class=\"_ _6\"></span>ould hav<span class=\"_ _6\"></span>e been NOK 5 864,8 million. Eldisst<span class=\"_ _6\"></span>\u00f8din Isthor Eh<span class=\"_ _6\"></span>f (Isthor)With eff<span class=\"_ _0\"></span>ect from 17 Augus<span class=\"_ _6\"></span>t 2022, the Group acquir<span class=\"_ _0\"></span>ed 50% of the shar<span class=\"_ _6\"></span>es in the smolt facility Isthor in Iceland. The tr<span class=\"_ _6\"></span>ansaction has been appr<span class=\"_ _6\"></span>ov<span class=\"_ _6\"></span>ed by the Icelandic C<span class=\"_ _6\"></span>ompetition A<span class=\"_ _6\"></span>uthorities. Prior to<span class=\"_ _6\"></span> the tr<span class=\"_ _6\"></span>ansaction <span class=\"_ _37\"></span>SalMar Gr<span class=\"_ _6\"></span>oup indirectly o<span class=\"_ _0\"></span>wned 25.51% of the shares in Is<span class=\"_ _6\"></span>thor thr<span class=\"_ _6\"></span>ough <span class=\"ws3b\">SalMar</span>s 51.02% ownership in Icelandic Salmon A<span class=\"_ _0\"></span>S. Icelandic Salmon AS o<span class=\"_ _6\"></span>wns 100% of the shar<span class=\"_ _0\"></span>es in Arnarlax Ehf<span class=\"_ _0\"></span>, which owns the shar<span class=\"_ _0\"></span>es in Isthor. A<span class=\"_ _0\"></span>fter the tr<span class=\"_ _0\"></span>ansaction, Arnarlax Ehf owns 100% o<span class=\"_ _0\"></span>f the shares in Isthor<span class=\"_ _0\"></span>.The Group'<span class=\"_ _c\"></span><span class=\"ws25\">s <span class=\"ws26\">holdings prior t<span class=\"_ _0\"></span>o the acquisition date, ar<span class=\"_ _0\"></span>e remeasur<span class=\"_ _6\"></span>ed at fair v<span class=\"_ _6\"></span>alue at time c<span class=\"_ _0\"></span>ontrol is ob<span class=\"_ _0\"></span>tained.<span class=\"_ _1\"></span> </span></span>The fair value o<span class=\"_ _6\"></span>f the equity int<span class=\"_ _0\"></span>erest is NOK 107,2 millions, and <span class=\"ws0\">a <span class=\"_ _0\"></span><span class=\"wsd5\">gain of NOK 90,8 millions is r<span class=\"_ _6\"></span>ec<span class=\"_ _6\"></span>ognised </span></span>as other financial it<span class=\"_ _0\"></span>ems in the profit or loss in the period. A<span class=\"_ _0\"></span>fter the tr<span class=\"_ _6\"></span>ansaction the Group o<span class=\"_ _6\"></span>wns 100% of the shar<span class=\"_ _0\"></span>es in Isthor. The purpose o<span class=\"_ _6\"></span>f the tr<span class=\"_ _6\"></span>ansaction is to incr<span class=\"_ _6\"></span>ease the flexibility in siz<span class=\"_ _6\"></span>e of smolt and incr<span class=\"_ _0\"></span>eased number of smolt supporting the c<span class=\"_ _6\"></span>ompany'<span class=\"_ _c\"></span><span class=\"ws0\">s <span class=\"_ _0\"></span>growth </span>plans. For acc<span class=\"_ _6\"></span>ounting purposes, the tr<span class=\"_ _0\"></span>ansaction will be trea<span class=\"_ _6\"></span>ted as <span class=\"ws0\">a </span>business combina<span class=\"_ _0\"></span>tion with effect from the acquisition da<span class=\"_ _0\"></span>te. No mat<span class=\"_ _6\"></span>erial e<span class=\"_ _6\"></span>xternal tr<span class=\"_ _0\"></span>ansaction costs w<span class=\"_ _6\"></span>ere incurr<span class=\"_ _0\"></span>ed in the connection with the acquisition. As part of the acquisition agr<span class=\"_ _0\"></span>eement, the Group r<span class=\"_ _0\"></span>epaid to the former o<span class=\"_ _6\"></span>wners <span class=\"ws0\">a <span class=\"_ _1\"></span></span>liability amounting t<span class=\"_ _0\"></span>o NOK 43,4 million. The r<span class=\"_ _6\"></span>epaymen<span class=\"_ _6\"></span>t has been comple<span class=\"_ _0\"></span>ted in the period. The fair values o<span class=\"_ _6\"></span>f the identifiable asse<span class=\"_ _6\"></span>ts and liabilities of Is<span class=\"_ _6\"></span>thor as at the da<span class=\"_ _6\"></span>te o<span class=\"_ _0\"></span>f acquisition are as follo<span class=\"_ _0\"></span>ws:Acquisition's eff<span class=\"_ _0\"></span>ect on the balance sheet (NOK 1,000):<span class=\"_ _266\"> </span>Fair value rec<span class=\"_ _0\"></span>ognised on acquisitionProperty<span class=\"_ _6\"></span>, plant &amp; equipmen<span class=\"_ _6\"></span>t<span class=\"_ _7a\"> </span>196,657Curren<span class=\"_ _0\"></span>t assets<span class=\"_ _1a1\"> </span>533Def<span class=\"_ _0\"></span>erred tax<span class=\"_ _1d8\"> </span>-12,307Non-curren<span class=\"_ _0\"></span>t liabilities<span class=\"_ _236\"> </span>-48,576Other curren<span class=\"_ _0\"></span>t liabilities<span class=\"_ _156\"> </span>-14,105Net iden<span class=\"_ _0\"></span>tifiable assets and liabilities<span class=\"_ _2d0\"> </span>122,201Goodwill<span class=\"_ _2d1\"> </span>155,952Fair value o<span class=\"_ _6\"></span>f int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>compan<span class=\"_ _0\"></span>y long-term liability<span class=\"_ _26f\"> </span>-63,806Fair value o<span class=\"_ _6\"></span>f the inv<span class=\"_ _6\"></span>estmen<span class=\"_ _6\"></span>t at -107,174the time of acquisitionCash c<span class=\"_ _6\"></span>onsidera<span class=\"_ _0\"></span>tion<span class=\"_ _2d2\"> </span>107,1732021 \u2013 Business c<span class=\"_ _6\"></span>ombinationsNekton Ha<span class=\"_ _6\"></span>vbruk ASWith eff<span class=\"_ _0\"></span>ect from 1 July 2021, the Group agr<span class=\"_ _0\"></span>eed to acquir<span class=\"_ _6\"></span>e 51 per cent o<span class=\"_ _6\"></span>f the shares in Nekt<span class=\"_ _0\"></span>on Havbruk A<span class=\"_ _6\"></span>S. The purpose of the tr<span class=\"_ _0\"></span>ansaction was to expand the Gr<span class=\"_ _0\"></span>oup'<span class=\"_ _6\"></span><span class=\"ws0\">s <span class=\"ws77\">production o<span class=\"_ _6\"></span>f harves<span class=\"_ _6\"></span>table fish. Nekton </span></span>Havbruk A<span class=\"_ _0\"></span>S ownes two licenses f<span class=\"_ _6\"></span>or production o<span class=\"_ _6\"></span>f A<span class=\"_ _0\"></span>tlantic salmon, including <span class=\"ws25\">a <span class=\"_ _0\"></span><span class=\"ws22\">time limited demons<span class=\"_ _6\"></span>tra<span class=\"_ _6\"></span>tion </span></span>license in Centr<span class=\"_ _0\"></span>al Norway, in t<span class=\"_ _6\"></span>otal MAB 1,568 t<span class=\"_ _6\"></span>onnes. For acc<span class=\"_ _6\"></span>ounting purposes, the tr<span class=\"_ _0\"></span>ansaction has been tr<span class=\"_ _6\"></span>eat<span class=\"_ _6\"></span>ed as <span class=\"ws0\">a </span>business c<span class=\"_ _0\"></span>ombination, with the non-c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>olling inter<span class=\"_ _0\"></span>est assessed at fair v<span class=\"_ _6\"></span>alue. No mat<span class=\"_ _6\"></span>erial e<span class=\"_ _6\"></span>xternal tr<span class=\"_ _0\"></span>ansaction costs w<span class=\"_ _6\"></span>ere incurr<span class=\"_ _0\"></span>ed in connection with the acquisition. Asse<span class=\"_ _6\"></span>ts and liablities rec<span class=\"_ _0\"></span>og<span class=\"ws0\">-</span>nised as <span class=\"ws0\">a <span class=\"_ _6\"></span><span class=\"wsde\">r<span class=\"_ _6\"></span>esult of the acquisition ar<span class=\"_ _0\"></span>e as follows. The pur<span class=\"_ _0\"></span>chase price allocation is consider<span class=\"_ _0\"></span>ed to be final.</span></span>Acquisition's eff<span class=\"_ _0\"></span>ect on the balance sheet (NOK 1,000):<span class=\"_ _266\"> </span>Fair value rec<span class=\"_ _0\"></span>ognised on acquisitionIntangible asse<span class=\"_ _6\"></span>ts<span class=\"_ _2d3\"> </span>120,000Property<span class=\"_ _6\"></span>, plant &amp; equipmen<span class=\"_ _6\"></span>t<span class=\"_ _2aa\"> </span>14,292Inv<span class=\"_ _6\"></span>ent<span class=\"_ _6\"></span>ory and biological assets<span class=\"_ _143\"> </span>52,480Curren<span class=\"_ _0\"></span>t assets<span class=\"_ _2d4\"> </span>95,036Def<span class=\"_ _0\"></span>erred tax assets/liabilities<span class=\"_ _271\"> </span>1,186Non-curren<span class=\"_ _0\"></span>t liabilities<span class=\"_ _1ea\"> </span>-2,303Curren<span class=\"_ _0\"></span>t liabilities<span class=\"_ _2d5\"> </span>-161,538Net iden<span class=\"_ _0\"></span>tifiable assets and liabilities<span class=\"_ _2d0\"> </span>119,154Goodwill<span class=\"_ _2d6\"> </span>37,709Non-con<span class=\"_ _0\"></span>trolling int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>ests<span class=\"_ _122\"> </span>-76,863Cash c<span class=\"_ _6\"></span>onsidera<span class=\"_ _0\"></span>tion<span class=\"_ _2d7\"> </span>80,000Ref<span class=\"ls0 ws0\">snes Laks A<span class=\"_ _6\"></span>S</span>With eff<span class=\"_ _0\"></span>ect from 25 Augus<span class=\"_ _6\"></span>t 2021 the Group agr<span class=\"_ _0\"></span>eed to acquir<span class=\"_ _6\"></span>e 45% of the shar<span class=\"_ _0\"></span>es in Ref<span class=\"_ _6\"></span>snes Laks AS through <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span><span class=\"wsde\">combina<span class=\"_ _0\"></span>tion of share pur<span class=\"_ _0\"></span>chase and privat<span class=\"_ _0\"></span>e placement. The tr<span class=\"_ _6\"></span>ansaction has been appro<span class=\"_ _6\"></span>ved by </span>the Norwegain C<span class=\"_ _6\"></span>ompetition A<span class=\"_ _6\"></span>uthorities. The purpose of the tr<span class=\"_ _0\"></span>ansaction was to expand the Gr<span class=\"_ _0\"></span>oup'<span class=\"_ _6\"></span><span class=\"ws1f\">s <span class=\"_ _0\"></span><span class=\"lsb5 ws52\">p<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span><span class=\"ls0 ws0\">-</span></span></span>duction of harv<span class=\"_ _6\"></span>estable fish. A<span class=\"_ _0\"></span>t the acquistion R<span class=\"_ _6\"></span>ef<span class=\"_ _6\"></span>snes Laks AS o<span class=\"_ _0\"></span>wnes five licenses for pr<span class=\"_ _6\"></span>oduction of A<span class=\"_ _0\"></span>tlantic salmon, including <span class=\"ws0\">a <span class=\"_ _6\"></span><span class=\"ws69\">time limited demons<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>ation license in Cen<span class=\"_ _6\"></span>tral Norwa<span class=\"_ _0\"></span>y, in to<span class=\"_ _6\"></span>tal 3,932 tonnes </span></span>MAB. Through shar<span class=\"_ _0\"></span>eholder agreemen<span class=\"_ _6\"></span>ts, <span class=\"ws0\">SalMar</span> has established c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>ol and has the power to a<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ect the r<span class=\"_ _6\"></span>eturn fr<span class=\"_ _6\"></span>om the inv<span class=\"_ _6\"></span>olvemen<span class=\"_ _6\"></span>t in Re<span class=\"_ _0\"></span>fsnes Laks AS. Based on this, the c<span class=\"_ _0\"></span>ompany is c<span class=\"_ _6\"></span>onsolidat<span class=\"_ _0\"></span>ed into the SalMar<span class=\"ws4b\"> Gr<span class=\"_ _0\"></span>oup from the time of acquisition, which is de<span class=\"_ _0\"></span>fined as the Competition A<span class=\"_ _6\"></span>uthority'<span class=\"_ _0\"></span><span class=\"ws0\">s <span class=\"ws4b\">time for </span></span></span>appro<span class=\"_ _0\"></span>val of the tr<span class=\"_ _6\"></span>ansaction. For acc<span class=\"_ _0\"></span>ounting purposes, the transaction has been tr<span class=\"_ _0\"></span>eated as <span class=\"ws0\">a business </span>c<span class=\"_ _6\"></span>ombination, with the non-c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>olling inter<span class=\"_ _0\"></span>est assessed at fair v<span class=\"_ _6\"></span>alue. Assets and liablities r<span class=\"_ _0\"></span>ecognised as a r<span class=\"_ _6\"></span>esult of the acquisition ar<span class=\"_ _6\"></span>e as follo<span class=\"_ _0\"></span>ws. The purchase price allocation is c<span class=\"_ _0\"></span>onsidered t<span class=\"_ _6\"></span>o be final.Acquisition's eff<span class=\"_ _0\"></span>ect on the balance sheet (NOK 1,000):<span class=\"_ _266\"> </span>Fair value rec<span class=\"_ _0\"></span>ognised on acquisitionIntangible asse<span class=\"_ _6\"></span>ts<span class=\"_ _2d8\"> </span>1,250,000Property<span class=\"_ _6\"></span>, plant &amp; equipmen<span class=\"_ _6\"></span>t<span class=\"_ _7a\"> </span>111,661Other non-curren<span class=\"_ _0\"></span>t assets<span class=\"_ _24d\"> </span>11,138Inv<span class=\"_ _6\"></span>ent<span class=\"_ _6\"></span>ory and biological assets<span class=\"_ _2a8\"> </span>187,789Other curren<span class=\"_ _0\"></span>t assets<span class=\"_ _2d2\"> </span>345,078Def<span class=\"_ _0\"></span>erred tax assets/liabilities<span class=\"_ _13d\"> </span>-306,942Non-curren<span class=\"_ _0\"></span>t liabilities<span class=\"_ _1e9\"> </span>-344,970Curren<span class=\"_ _0\"></span>t liabilities<span class=\"_ _20e\"> </span>-63,201Net iden<span class=\"_ _0\"></span>tifiable assets and liabilities<span class=\"_ _b0\"> </span>1,190,554Goodwill<span class=\"_ _2d1\"> </span>287,224Non-con<span class=\"_ _0\"></span>trolling int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>ests<span class=\"_ _2b9\"> </span>-812,778Cash c<span class=\"_ _6\"></span>onsidera<span class=\"_ _0\"></span>tion<span class=\"_ _2d2\"> </span>665,000",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-215-2": {
   "value": "NOTE 4.<span class=\"_ _0\"></span>6 <span class=\"_ _1d\"> </span> <span class=\"_ _44\"> </span><span class=\"fsa fc4 ls0\">Non-<span class=\"_ _1\"></span>controlling interests</span>Non-c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>olling interes<span class=\"_ _0\"></span>ts relating t<span class=\"_ _6\"></span>o subsidiariesNon-c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling Non-c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling Non-c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling inter<span class=\"_ _6\"></span>ests accumula<span class=\"_ _6\"></span>ted<span class=\"ws0\"> </span>Non-c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling Share o<span class=\"_ _6\"></span>f pro<span class=\"_ _0\"></span>fit Equity transactions inter<span class=\"_ _6\"></span>ests accumula<span class=\"_ _6\"></span>ted<span class=\"ws0\"> </span>inter<span class=\"_ _6\"></span>ests <span class=\"_ _1b6\"></span> share o<span class=\"_ _6\"></span>f equity inter<span class=\"_ _6\"></span>ests fr<span class=\"_ _6\"></span>om allocated t<span class=\"_ _6\"></span>o non-OCI allocated t<span class=\"_ _6\"></span>o non-allocated t<span class=\"_ _6\"></span>o non-Other changes in non-share o<span class=\"_ _6\"></span>f equity 31 December 2022shareholding1 Jan business c<span class=\"_ _6\"></span>ombination c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling inter<span class=\"_ _6\"></span>ests c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling inter<span class=\"_ _6\"></span>ests c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling inter<span class=\"_ _6\"></span>ests c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling inter<span class=\"_ _6\"></span>ests 31 Dec Re<span class=\"_ _6\"></span>fsnes Laks A<span class=\"_ _0\"></span>S<span class=\"_ _9d\"> </span>55.00%<span class=\"_ _106\"> </span>823,237<span class=\"_ _260\"> </span>0<span class=\"_ _15\"> </span>63,655<span class=\"_ _dc\"> </span>0<span class=\"_ _1bd\"> </span>-22,000<span class=\"_ _260\"> </span>0<span class=\"_ _106\"> </span>864,892Nekton Ha<span class=\"_ _6\"></span>vbruk AS<span class=\"_ _188\"> </span>49.00%<span class=\"_ _15\"> </span>84,115<span class=\"_ _dc\"> </span>0<span class=\"_ _1fc\"> </span>17,858<span class=\"_ _dc\"> </span>0<span class=\"_ _260\"> </span>0<span class=\"_ _260\"> </span>0<span class=\"_ _106\"> </span>101,973SalMar Aker Ocean A<span class=\"_ _0\"></span>S<span class=\"_ _54\"> </span>15.00%<span class=\"_ _106\"> </span>238,830<span class=\"_ _260\"> </span>0<span class=\"_ _1bd\"> </span>-17,390<span class=\"_ _dc\"> </span>0<span class=\"_ _2d9\"> </span>3,426<span class=\"_ _260\"> </span>0<span class=\"_ _106\"> </span>224,866Icelandic Salmon A<span class=\"_ _6\"></span>S<span class=\"_ _22\"> </span>48.98%<span class=\"_ _1ce\"> </span>960,678<span class=\"_ _dc\"> </span>0<span class=\"_ _106\"> </span>188,180<span class=\"_ _15\"> </span>61,143<span class=\"_ _55\"> </span>181<span class=\"_ _dc\"> </span>0<span class=\"_ _39\"> </span>1,210,182Hitrama<span class=\"_ _0\"></span>t Farming AS<span class=\"_ _e3\"> </span>49.00%<span class=\"_ _15\"> </span>48,543<span class=\"_ _260\"> </span>0<span class=\"_ _1b5\"> </span>15,471<span class=\"_ _260\"> </span>0<span class=\"_ _1dc\"> </span>-9,800<span class=\"_ _260\"> </span>0<span class=\"_ _15\"> </span>54,214Vikenc<span class=\"_ _0\"></span>o AS<span class=\"_ _94\"> </span>49.00%<span class=\"_ _15\"> </span>97,425<span class=\"_ _dc\"> </span>0<span class=\"_ _1fc\"> </span>71,223<span class=\"_ _1b5\"> </span>14,424<span class=\"_ _193\"> </span>-19,600<span class=\"_ _dc\"> </span>0<span class=\"_ _106\"> </span>163,472N<span class=\"_ _6\"></span>TS A<span class=\"_ _6\"></span>SA<span class=\"_ _40\"> </span>7.07%<span class=\"_ _dc\"> </span>0<span class=\"_ _39\"> </span>2,534,089<span class=\"_ _2d9\"> </span>3,231<span class=\"_ _260\"> </span>0<span class=\"_ _99\"> </span>-319,060<span class=\"_ _134\"> </span>-2,154,122<span class=\"_ _15\"> </span>64,139Fr\u00f8y<span class=\"_ _1\"></span> ASA<span class=\"_ _2c2\"> </span><span class=\"ls0 ws0\">32.99%<span class=\"_ _260\"> </span>0<span class=\"_ _13c\"> </span>3,588,977<span class=\"_ _1fc\"> </span>65,583<span class=\"_ _d7\"> </span>-1,613<span class=\"_ _260\"> </span>0<span class=\"_ _34\"> </span>-1,678,813<span class=\"_ _13c\"> </span>1,974,134</span>Osan Sett<span class=\"_ _6\"></span>efisk A<span class=\"_ _0\"></span>S<span class=\"_ _2a1\"> </span>34.00%<span class=\"_ _260\"> </span>0<span class=\"_ _15\"> </span>54,756<span class=\"_ _d7\"> </span>-1,149<span class=\"_ _260\"> </span>0<span class=\"_ _260\"> </span>0<span class=\"_ _260\"> </span>0<span class=\"_ _15\"> </span>53,607Nor Seaf<span class=\"_ _6\"></span>ood A<span class=\"_ _6\"></span>S<span class=\"_ _2da\"> </span>17.51%<span class=\"_ _260\"> </span>0<span class=\"_ _15\"> </span>91,368<span class=\"_ _1dc\"> </span>-3,080<span class=\"_ _dc\"> </span>0<span class=\"_ _260\"> </span>0<span class=\"_ _260\"> </span>0<span class=\"_ _1b5\"> </span>88,288SalmoSea A<span class=\"_ _6\"></span>S<span class=\"_ _262\"> </span>25.69%<span class=\"_ _260\"> </span>0<span class=\"_ _1dd\"> </span>-843<span class=\"_ _1dd\"> </span>-128<span class=\"_ _260\"> </span>0<span class=\"_ _dc\"> </span>0<span class=\"_ _260\"> </span>0<span class=\"_ _1dd\"> </span>-9712,252,827<span class=\"_ _1a\"> </span>6,268,346<span class=\"_ _7d\"> </span>403,453<span class=\"_ _4f\"> </span>73,953<span class=\"_ _9e\"> </span>-366,854<span class=\"_ _100\"> </span>-3,832,936<span class=\"_ _1ac\"> </span>4,798,794Acquisition and mer<span class=\"_ _0\"></span>ger of N<span class=\"_ _6\"></span>TS and NRS Through the acquisition and mer<span class=\"_ _0\"></span>ger of N<span class=\"_ _6\"></span>TS and NRS non-c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling int<span class=\"_ _0\"></span>erest in the Gr<span class=\"_ _0\"></span>oup increased with NOK 6 268,3 million. The incr<span class=\"_ _6\"></span>ease in non-c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling int<span class=\"_ _0\"></span>erest c<span class=\"_ _0\"></span>onsists of in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>ests in N<span class=\"_ _6\"></span>TS AS<span class=\"_ _0\"></span>A, Fr\u00f8y A<span class=\"_ _0\"></span>SA, Osan Sett<span class=\"_ _0\"></span>efisk AS, Nor Sea<span class=\"_ _0\"></span>food AS and SalmoSea A<span class=\"_ _0\"></span>S. A<span class=\"_ _0\"></span>t the time of acquisition through the v<span class=\"_ _6\"></span>oluntary o<span class=\"_ _0\"></span>ffer of N<span class=\"_ _0\"></span>TS, <span class=\"ws0\">SalMar </span>acquir<span class=\"_ _6\"></span>ed 52,69 per cent o<span class=\"_ _6\"></span>f the shares in the N<span class=\"_ _0\"></span>TS. Through the mer<span class=\"_ _0\"></span>ger betw<span class=\"_ _6\"></span>een SalMar<span class=\"ws48\"> and NRS, became an owner of 13 6</span>9<span class=\"ws48\">7 3</span>03 SalMar shar<span class=\"_ _6\"></span>e with at t<span class=\"_ _6\"></span>otal v<span class=\"_ _6\"></span>alue of MNOK 4 513 million a<span class=\"_ _6\"></span>t the time of the mer<span class=\"_ _6\"></span>ger. The shar<span class=\"_ _0\"></span>es are tr<span class=\"_ _6\"></span>eat<span class=\"_ _0\"></span>ed as treasury shar<span class=\"_ _6\"></span>es in the <span class=\"ws25\">SalMar</span> group, wher<span class=\"_ _6\"></span>e NOK 2 378 million reduces the equity a<span class=\"_ _6\"></span>ttributable to shar<span class=\"_ _0\"></span>e<span class=\"ws0\">-</span>holders in <span class=\"ws25\">SalMar<span class=\"_ _6\"></span><span class=\"ws26\">, and NOK 2 135 reduces <span class=\"_ _6\"></span>the non-con<span class=\"_ _6\"></span>trolling <span class=\"_ _6\"></span>int<span class=\"_ _6\"></span>eres<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span> </span></span>at the da<span class=\"_ _6\"></span>te o<span class=\"_ _0\"></span>f acquisition.On 22 Nov<span class=\"_ _0\"></span>ember 2022 <span class=\"ws1d\">SalMar</span> announced that the settl<span class=\"_ _6\"></span>ement o<span class=\"_ _6\"></span>f the volun<span class=\"_ _6\"></span>tary off<span class=\"_ _0\"></span>er of N<span class=\"_ _6\"></span>TS trigger<span class=\"_ _6\"></span>ed an obligation t<span class=\"_ _6\"></span>o make <span class=\"ws0\">a <span class=\"_ _1\"></span>man-</span>dat<span class=\"_ _6\"></span>ory off<span class=\"_ _0\"></span>er for all the r<span class=\"_ _6\"></span>emaining shares in N<span class=\"_ _0\"></span>TS. With eff<span class=\"_ _6\"></span>ect from 29 December 2022, the mandat<span class=\"_ _6\"></span>ory off<span class=\"_ _0\"></span>er was complet<span class=\"_ _0\"></span>ed. <span class=\"ls22 ws3d\">SalMar<span class=\"_ _1\"></span></span> acquir<span class=\"_ _6\"></span>ed additional 40,24 per cent o<span class=\"_ _6\"></span>f the shar<span class=\"_ _6\"></span>es in the compan<span class=\"_ _6\"></span>y, and o<span class=\"_ _6\"></span>wns aft<span class=\"_ _0\"></span>er completio<span class=\"_ _6\"></span>n of the o<span class=\"_ _6\"></span>ffer 9<span class=\"_ _6\"></span>2,93 per cent o<span class=\"_ _6\"></span>f the shar<span class=\"_ _6\"></span>es in N<span class=\"_ _6\"></span>TS. The to<span class=\"_ _0\"></span>tal consider<span class=\"_ _6\"></span>ation f<span class=\"_ _6\"></span>or the remaining shar<span class=\"_ _0\"></span>es was NOK 3 819 million. For acc<span class=\"_ _6\"></span>ounting purposes, the e<span class=\"_ _6\"></span>ff<span class=\"_ _6\"></span>ect of the tr<span class=\"_ _0\"></span>ansaction is rec<span class=\"_ _6\"></span>ognised dir<span class=\"_ _6\"></span>ectly to equity in the period. The non-c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>olling inter<span class=\"_ _0\"></span>est rela<span class=\"_ _0\"></span>ted to tr<span class=\"_ _0\"></span>easury shares owned by N<span class=\"_ _0\"></span>TS was reduced by NOK 1 816 million during the tr<span class=\"_ _6\"></span>ansaction and the equity attributable t<span class=\"_ _6\"></span>o shareholders in <span class=\"_ _37\"></span>SalMar<span class=\"ws1c\"> will be r<span class=\"_ _6\"></span>educed acc<span class=\"_ _6\"></span>or<span class=\"_ _6\"></span>dingly. On 31 December 2022 the </span>non-c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est r<span class=\"_ _6\"></span>elat<span class=\"_ _0\"></span>ed to the treasury shar<span class=\"_ _0\"></span>es in NTS ar<span class=\"_ _0\"></span>e r<span class=\"_ _6\"></span>educed to NOK 319 million.A<span class=\"_ _0\"></span>t the time of acquisition N<span class=\"_ _6\"></span>TS owns 72,11 per cen<span class=\"_ _0\"></span>t of the shares in Fr\u00f8<span class=\"_ _0\"></span>y which resulted in an indir<span class=\"_ _0\"></span>ect non-con<span class=\"_ _6\"></span>trolling in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est of 62,01 per cent in the c<span class=\"_ _0\"></span>ompany. The acquisition of further 40,24 per cen<span class=\"_ _6\"></span>t of the shar<span class=\"_ _0\"></span>es in NTS, r<span class=\"_ _0\"></span>educed the indirect non-c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling int<span class=\"_ _0\"></span>erest in Fr\u00f8<span class=\"_ _0\"></span>y till 32,99 per cent. Of the to<span class=\"_ _6\"></span>tal c<span class=\"_ _6\"></span>onsidera<span class=\"_ _6\"></span>tion of NOK 3 8<span class=\"ws0\">36 </span>million for 40,24 per cen<span class=\"_ _6\"></span>t of the N<span class=\"_ _0\"></span>TS shares, MNOK 2 154 million is r<span class=\"_ _6\"></span>educing the non-con<span class=\"_ _0\"></span>trolling int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est in N<span class=\"_ _0\"></span>TS and MNOK 1 679 million is r<span class=\"_ _6\"></span>educing the non-con<span class=\"_ _6\"></span>trolling in<span class=\"_ _0\"></span>ter<span class=\"_ _6\"></span>est in Fr<span class=\"_ _6\"></span>\u00f8y. Maricultur<span class=\"_ _6\"></span>e ASWith eff<span class=\"_ _0\"></span>ect from 19 April 2022, <span class=\"ws1f\">SalMar</span> Group has acquir<span class=\"_ _0\"></span>ed 49% of the shar<span class=\"_ _6\"></span>es in Mariculture A<span class=\"_ _0\"></span>S. Mariculture A<span class=\"_ _0\"></span>S is <span class=\"ws1f\">a <span class=\"_ _0\"></span><span class=\"ws26\">subsidiary of <span class=\"ws1f\">SalMar</span> Aker Ocean </span></span>A<span class=\"_ _6\"></span>S, which is owned 85.0 per cen<span class=\"_ _6\"></span>t of <span class=\"ws0\">SalMar</span> Gr<span class=\"_ _0\"></span>oup. Aft<span class=\"_ _0\"></span>er the transaction <span class=\"ws0\">SalMar</span> Ak<span class=\"_ _6\"></span>er Ocean AS o<span class=\"_ _0\"></span>wns 100.0 per cent of the shar<span class=\"_ _0\"></span>es in Mariculture A<span class=\"_ _6\"></span>S. For acc<span class=\"_ _6\"></span>ounting purposes, the e<span class=\"_ _6\"></span>ffect o<span class=\"_ _0\"></span>f the transaction is r<span class=\"_ _6\"></span>ecognised dir<span class=\"_ _0\"></span>ectly to equity in the period.Non-c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling Non-c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling inter<span class=\"_ _6\"></span>ests Non-c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling inter<span class=\"_ _6\"></span>ests Non-c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling accumulated inter<span class=\"_ _6\"></span>ests Share o<span class=\"_ _6\"></span>f pro<span class=\"_ _0\"></span>fit Equity transactions Other changes in accumulated inter<span class=\"_ _6\"></span>ests <span class=\"_ _1b6\"></span> share o<span class=\"_ _6\"></span>f equity from business allocated t<span class=\"_ _6\"></span>o non-OCI allocated t<span class=\"_ _6\"></span>o non-allocated t<span class=\"_ _6\"></span>o non-non-c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling share o<span class=\"_ _6\"></span>f equity 31 December 2021shareholding1 Jan c<span class=\"_ _6\"></span>ombination c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling inter<span class=\"_ _6\"></span>ests c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling inter<span class=\"_ _6\"></span>ests c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling inter<span class=\"_ _6\"></span>ests inter<span class=\"_ _6\"></span>ests 31 DecRe<span class=\"_ _6\"></span>fsnes Laks A<span class=\"_ _0\"></span>S<span class=\"_ _1ef\"> </span>55.00%<span class=\"_ _105\"> </span>0<span class=\"_ _9\"> </span>812,778<span class=\"_ _1bd\"> </span>10,459<span class=\"_ _105\"> </span>0<span class=\"_ _2a1\"> </span>0<span class=\"_ _105\"> </span>0<span class=\"_ _9\"> </span>823,237Nekton Ha<span class=\"_ _6\"></span>vbruk AS<span class=\"_ _d8\"> </span>49.00%<span class=\"_ _105\"> </span>0<span class=\"_ _10c\"> </span>76,863<span class=\"_ _d7\"> </span>7,252<span class=\"_ _2a1\"> </span>0<span class=\"_ _2a1\"> </span>0<span class=\"_ _105\"> </span>0<span class=\"_ _10c\"> </span>84,115SalMar Aker Ocean A<span class=\"_ _0\"></span>S<span class=\"_ _d\"> </span>15.00%<span class=\"_ _105\"> </span>0<span class=\"_ _2a1\"> </span>0<span class=\"_ _1fc\"> </span>-2,409<span class=\"_ _2a1\"> </span>0<span class=\"_ _9\"> </span>638,432<span class=\"_ _265\"> </span>-397,194<span class=\"_ _99\"> </span>238,830Mariculture A<span class=\"_ _0\"></span>S<span class=\"_ _2b0\"> </span>7.35%<span class=\"_ _1dc\"> </span>2,972<span class=\"_ _105\"> </span>0<span class=\"_ _2a1\"> </span>0<span class=\"_ _105\"> </span>0<span class=\"_ _105\"> </span>0<span class=\"_ _d\"> </span>-2,972<span class=\"_ _105\"> </span>0Icelandic Salmon A<span class=\"_ _6\"></span>S<span class=\"_ _9c\"> </span>48.98%<span class=\"_ _1a\"> </span>1,000,190<span class=\"_ _2a1\"> </span>0<span class=\"_ _10c\"> </span>13,058<span class=\"_ _e6\"> </span>-45,869<span class=\"_ _1fc\"> </span>-6,702<span class=\"_ _2a1\"> </span>0<span class=\"_ _9\"> </span>960,678Hitrama<span class=\"_ _0\"></span>t Farming AS<span class=\"_ _4d\"> </span>49.00%<span class=\"_ _10c\"> </span>38,715<span class=\"_ _105\"> </span>0<span class=\"_ _d7\"> </span>9,828<span class=\"_ _2a1\"> </span>0<span class=\"_ _105\"> </span>0<span class=\"_ _105\"> </span>0<span class=\"_ _10c\"> </span>48,543Vikenc<span class=\"_ _0\"></span>o AS<span class=\"_ _1e4\"> </span>49.00%<span class=\"_ _10c\"> </span>94,009<span class=\"_ _105\"> </span>0<span class=\"_ _10c\"> </span>13,216<span class=\"_ _105\"> </span>0<span class=\"_ _d\"> </span>-9,800<span class=\"_ _105\"> </span>0<span class=\"_ _10c\"> </span>97,4251,135,886<span class=\"_ _9e\"> </span>889,640<span class=\"_ _15b\"> </span>51,404<span class=\"_ _1a0\"> </span>-45,869<span class=\"_ _9e\"> </span>621,931<span class=\"_ _18f\"> </span>-400,167<span class=\"_ _2f\"> </span>2,252,827Nekton Ha<span class=\"_ _6\"></span>vbruk AS With eff<span class=\"_ _0\"></span>ect from 1 July 2021, the Group agr<span class=\"_ _0\"></span>eed to acquir<span class=\"_ _6\"></span>e 51 per cent of the shar<span class=\"_ _0\"></span>es in Nekton Havbruk A<span class=\"_ _0\"></span>S. For accoun<span class=\"_ _6\"></span>ting purposes, the tr<span class=\"_ _6\"></span>ansaction is trea<span class=\"_ _6\"></span>ted as <span class=\"ws0\">a </span>business c<span class=\"_ _0\"></span>ombination, with the non-con<span class=\"ws0\">-</span>trolling in<span class=\"_ _0\"></span>teres<span class=\"_ _6\"></span>t assessed at fair v<span class=\"_ _0\"></span>alue. or further informa<span class=\"_ _6\"></span>tion regar<span class=\"_ _0\"></span>ding the tr<span class=\"_ _6\"></span>ansaction - se Not<span class=\"_ _6\"></span>e 4.5 Business Combina<span class=\"_ _0\"></span>tions. Refs<span class=\"ls0 ws0\">nes Laks AS </span>With eff<span class=\"_ _0\"></span>ect from 25 Augus<span class=\"_ _0\"></span>t 2021 the Group agreed t<span class=\"_ _0\"></span>o acquire 45 per cent o<span class=\"_ _6\"></span>f the shar<span class=\"_ _6\"></span>es in Re<span class=\"_ _6\"></span>fsnes Laks A<span class=\"_ _0\"></span>S. Through shar<span class=\"_ _6\"></span>eholder agree<span class=\"ws0\">-</span>ments, <span class=\"_ _0\"></span>SalMar<span class=\"ws26\"> has established c<span class=\"_ _6\"></span>ontr<span class=\"_ _0\"></span>ol and the company is c<span class=\"_ _0\"></span>onsolidated </span>int<span class=\"_ _6\"></span>o the <span class=\"ws0\">SalMar</span> Group fr<span class=\"_ _0\"></span>om the time of acquisition. For acc<span class=\"_ _0\"></span>ounting purposes, the tr<span class=\"_ _6\"></span>ansaction is trea<span class=\"_ _6\"></span>ted as <span class=\"ws0\">a <span class=\"_ _6\"></span><span class=\"ws2d\">business c<span class=\"_ _6\"></span>ombination, with </span></span>the non-c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling int<span class=\"_ _0\"></span>erest assessed a<span class=\"_ _6\"></span>t fair value. For further in<span class=\"_ _0\"></span>for<span class=\"ws0\">-</span>mation r<span class=\"_ _0\"></span>egarding the tr<span class=\"_ _0\"></span>ansaction - se Not<span class=\"_ _6\"></span>e 4.5 Business Co<span class=\"_ _6\"></span><span class=\"ws2b\">mbinations. </span>SalMar Ak<span class=\"_ _6\"></span>er Ocean AS With eff<span class=\"_ _0\"></span>ect from 15 Nov<span class=\"_ _6\"></span>ember 2021, Ak<span class=\"_ _6\"></span>er AS<span class=\"_ _0\"></span>A enter<span class=\"_ _0\"></span>ed into a <span class=\"ls23 ws3e\">st<span class=\"_ _1\"></span>ra</span>-tegic partnership with <span class=\"ws0\">SalMar</span> es<span class=\"_ _6\"></span>tablishing <span class=\"ws0\">SalMar</span> Ak<span class=\"_ _6\"></span>er Ocean AS. Asa <span class=\"_ _6\"></span>part of the tr<span class=\"_ _0\"></span>ansaction <span class=\"ws0\">a </span>shar<span class=\"_ _6\"></span>e issue was carried out in <span class=\"ws0\">SalMar</span> Ak<span class=\"_ _6\"></span>erOcean, wher<span class=\"_ _6\"></span>e Aker A<span class=\"_ _0\"></span>SA c<span class=\"_ _6\"></span>ontribut<span class=\"_ _0\"></span>ed <span class=\"ws0\">a <span class=\"_ _1\"></span></span>net capital increase o<span class=\"_ _0\"></span>f 639.1million. The tr<span class=\"_ _6\"></span>ansaction led to a <span class=\"_ _0\"></span>reduction in SalMar'<span class=\"_ _c\"></span>s holding o<span class=\"_ _0\"></span>f sharesin the c<span class=\"_ _6\"></span>ompany fr<span class=\"_ _6\"></span>om 100.0 per cent t<span class=\"_ _6\"></span>o 85.0 per cent. The r<span class=\"_ _0\"></span>eductionis r<span class=\"_ _6\"></span>ecognised as <span class=\"ws0\">a </span>change in non-c<span class=\"_ _0\"></span>ontrolling in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>ests, and an eff<span class=\"_ _0\"></span>ectwithin equity of NOK 400.2 million is r<span class=\"_ _0\"></span>ecognised in the period.Subsidiaries with material non-c<span class=\"_ _0\"></span>ontr<span class=\"_ _0\"></span>olling interes<span class=\"_ _6\"></span>ts:  <span class=\"_ _ba\"> </span> The Group c<span class=\"_ _0\"></span>onsiders non-con<span class=\"_ _6\"></span>trolling in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>ests in Fr\u00f8<span class=\"_ _0\"></span>y Group, Icelandic Salmon Group, R<span class=\"_ _6\"></span>ef<span class=\"_ _0\"></span>snes Laks AS and SalMar Ak<span class=\"_ _6\"></span>er Ocean Group t<span class=\"_ _6\"></span>o be mat<span class=\"_ _0\"></span>erial. Further details rela<span class=\"_ _0\"></span>ting to this companies ar<span class=\"_ _0\"></span>e disclosed below. Icelandic SalMar Ak<span class=\"_ _6\"></span>er Re<span class=\"_ _6\"></span>fsnes Salmon Ocean Group Laks AS <span class=\"_ _1b6\"></span> Group NOK 1,0002022 20222022 Inc<span class=\"_ _6\"></span>ome sta<span class=\"_ _6\"></span>tementOpera<span class=\"_ _0\"></span>ting rev<span class=\"_ _6\"></span>enues<span class=\"_ _213\"> </span>32,460<span class=\"_ _89\"> </span>481,065<span class=\"_ _d2\"> </span>1,595,176Net pr<span class=\"_ _6\"></span>ofit/loss<span class=\"_ _2cb\"> </span>-115,931<span class=\"_ _10a\"> </span>115,736<span class=\"_ _10a\"> </span>382,821OCI<span class=\"_ _c6\"> </span>0<span class=\"_ _1a\"> </span>0<span class=\"_ _89\"> </span>124,980T<span class=\"_ _c\"></span>otal compr<span class=\"_ _0\"></span>ehensive inc<span class=\"_ _6\"></span>ome<span class=\"_ _26\"> </span>-115,931<span class=\"_ _fe\"> </span>115,736<span class=\"_ _89\"> </span>507,801T<span class=\"_ _c\"></span>otal compr<span class=\"_ _0\"></span>ehensive inc<span class=\"_ _6\"></span>ome allocat<span class=\"_ _6\"></span>ed -17,390<span class=\"_ _203\"> </span>63,655<span class=\"_ _89\"> </span>249,323to non-c<span class=\"_ _0\"></span>ontrolling in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>estsDividend paid to non-c<span class=\"_ _0\"></span>ontrolling in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>ests<span class=\"_ _19c\"> </span>0<span class=\"_ _88\"> </span>-22,000<span class=\"_ _1a\"> </span>0S<span class=\"_ _6\"></span>tatemen<span class=\"_ _6\"></span>t of financial position as a<span class=\"_ _0\"></span>t 31 DecemberNon-curren<span class=\"_ _0\"></span>t assets<span class=\"_ _257\"> </span>2,111,421<span class=\"_ _10a\"> </span>165,549<span class=\"_ _291\"> </span>1,349,386Curren<span class=\"_ _0\"></span>t assets<span class=\"_ _15c\"> </span>500,039<span class=\"_ _10a\"> </span>341,076<span class=\"_ _291\"> </span>1,161,909Equity<span class=\"_ _1ba\"> </span>1,498,137<span class=\"_ _10a\"> </span>333,123<span class=\"_ _291\"> </span>1,557,542Non-curren<span class=\"_ _0\"></span>t liabilities<span class=\"_ _d3\"> </span>997,611<span class=\"_ _203\"> </span>87,277<span class=\"_ _89\"> </span>643,486Curren<span class=\"_ _0\"></span>t liabilities<span class=\"_ _263\"> </span>115,713<span class=\"_ _5f\"> </span>86,225<span class=\"_ _10a\"> </span>310,267Rec<span class=\"_ _0\"></span>ognised ex<span class=\"_ _6\"></span>cess value o<span class=\"_ _6\"></span>f licences - net a<span class=\"_ _6\"></span>fter tax<span class=\"_ _2db\"> </span>0<span class=\"_ _291\"> </span>1,238,690<span class=\"_ _10a\"> </span>913,155Share o<span class=\"_ _0\"></span>f equity allocated t<span class=\"_ _6\"></span>o shareholders o<span class=\"_ _0\"></span>f SalMar ASA<span class=\"_ _88\"> </span>1,273,271<span class=\"_ _10a\"> </span>706,921<span class=\"_ _291\"> </span>1,260,516Share o<span class=\"_ _0\"></span>f equity allocated t<span class=\"_ _6\"></span>o non-con<span class=\"_ _0\"></span>trolling int<span class=\"_ _6\"></span>eres<span class=\"_ _0\"></span>ts<span class=\"_ _80\"> </span>224,866<span class=\"_ _10a\"> </span>864,892<span class=\"_ _291\"> </span>1,210,182Cash flowsFrom oper<span class=\"_ _0\"></span>ating activities<span class=\"_ _2dc\"> </span>-7,797<span class=\"_ _203\"> </span>96,231<span class=\"_ _89\"> </span>152,550From in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>ting activities<span class=\"_ _2dd\"> </span>-398,640<span class=\"_ _88\"> </span>-40,441<span class=\"_ _60\"> </span>-285,624From financing activities<span class=\"_ _1c1\"> </span>203,557<span class=\"_ _87\"> </span>-55,294<span class=\"_ _10a\"> </span>116,279Net incr<span class=\"_ _0\"></span>ease/decrease in cash and cash equivalen<span class=\"_ _6\"></span>ts<span class=\"_ _d4\"> </span>-202,881<span class=\"_ _b6\"> </span>496<span class=\"_ _205\"> </span>-16,795Icelandic SalMar Ak<span class=\"_ _6\"></span>er Re<span class=\"_ _6\"></span>fsnes Salmon Ocean Group Laks AS <span class=\"_ _1b6\"></span> Group NOK 1,0002021 20212021 Inc<span class=\"_ _6\"></span>ome sta<span class=\"_ _6\"></span>tementOpera<span class=\"_ _0\"></span>ting rev<span class=\"_ _6\"></span>enues<span class=\"_ _1f2\"> </span>0<span class=\"_ _10a\"> </span>159,364<span class=\"_ _89\"> </span>918,848Net pr<span class=\"_ _6\"></span>ofit/loss<span class=\"_ _293\"> </span>-14,420<span class=\"_ _203\"> </span>19,017<span class=\"_ _5f\"> </span>26,658OCI<span class=\"_ _c6\"> </span>0<span class=\"_ _1a\"> </span>0<span class=\"_ _88\"> </span>-93,327T<span class=\"_ _c\"></span>otal compr<span class=\"_ _0\"></span>ehensive inc<span class=\"_ _6\"></span>ome<span class=\"_ _296\"> </span>-14,420<span class=\"_ _5f\"> </span>19,017<span class=\"_ _88\"> </span>-66,669T<span class=\"_ _c\"></span>otal compr<span class=\"_ _0\"></span>ehensive inc<span class=\"_ _6\"></span>ome allocat<span class=\"_ _6\"></span>ed -2,409<span class=\"_ _203\"> </span>10,459<span class=\"_ _88\"> </span>-32,811to non-c<span class=\"_ _0\"></span>ontrolling in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>estsDividend paid to non-c<span class=\"_ _0\"></span>ontrolling in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>ests<span class=\"_ _19c\"> </span>0<span class=\"_ _1a\"> </span>0<span class=\"_ _1ac\"> </span>0S<span class=\"_ _6\"></span>tatemen<span class=\"_ _6\"></span>t of financial position as a<span class=\"_ _0\"></span>t 31 DecemberNon-curren<span class=\"_ _0\"></span>t assets<span class=\"_ _257\"> </span>1,004,418<span class=\"_ _10a\"> </span>993,278<span class=\"_ _291\"> </span>1,310,522Curren<span class=\"_ _0\"></span>t assets<span class=\"_ _15c\"> </span>652,239<span class=\"_ _10a\"> </span>306,996<span class=\"_ _89\"> </span>825,570Equity<span class=\"_ _1ba\"> </span>1,584,094<span class=\"_ _10a\"> </span>831,795<span class=\"_ _291\"> </span>1,303,676Non-curren<span class=\"_ _0\"></span>t liabilities<span class=\"_ _11c\"> </span>44,012<span class=\"_ _10a\"> </span>331,590<span class=\"_ _10a\"> </span>648,293Curren<span class=\"_ _0\"></span>t liabilities<span class=\"_ _26a\"> </span>28,551<span class=\"_ _10a\"> </span>136,889<span class=\"_ _89\"> </span>184,121Rec<span class=\"_ _0\"></span>ognised ex<span class=\"_ _6\"></span>cess value o<span class=\"_ _6\"></span>f licences - net a<span class=\"_ _6\"></span>fter tax<span class=\"_ _2db\"> </span>0<span class=\"_ _10a\"> </span>954,726<span class=\"_ _89\"> </span>864,400Share o<span class=\"_ _0\"></span>f equity allocated t<span class=\"_ _6\"></span>o shareholders o<span class=\"_ _0\"></span>f SalMar ASA<span class=\"_ _88\"> </span>1,345,264<span class=\"_ _10a\"> </span>963,284<span class=\"_ _291\"> </span>1,207,399Share o<span class=\"_ _0\"></span>f equity allocated t<span class=\"_ _6\"></span>o non-con<span class=\"_ _0\"></span>trolling int<span class=\"_ _6\"></span>eres<span class=\"_ _0\"></span>ts<span class=\"_ _80\"> </span>238,830<span class=\"_ _10a\"> </span>823,237<span class=\"_ _10a\"> </span>960,678Cash flowsFrom oper<span class=\"_ _0\"></span>ating activities<span class=\"_ _2de\"> </span>-18,789<span class=\"_ _88\"> </span>-64,724<span class=\"_ _87\"> </span>-31,405From in<span class=\"_ _6\"></span>ves<span class=\"_ _6\"></span>ting activities<span class=\"_ _6c\"> </span>-4,100<span class=\"_ _4e\"> </span>2,579<span class=\"_ _60\"> </span>-153,633From financing activities<span class=\"_ _2ad\"> </span>18,506<span class=\"_ _aa\"> </span>-278,582<span class=\"_ _10a\"> </span>191,971Net incr<span class=\"_ _0\"></span>ease/decrease in cash and cash equivalen<span class=\"_ _6\"></span>ts<span class=\"_ _b6\"> </span>-4,383<span class=\"_ _116\"> </span>-340,728<span class=\"_ _27\"> </span>6,933",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-226-2": {
   "value": "NOTE 4.<span class=\"_ _0\"></span>7 <span class=\"_ _8\"> </span><span class=\"fsa fc4 ls0\">Discontinued operations</span>Acc<span class=\"_ _0\"></span>ounting policiesThe Group classifies non-curr<span class=\"_ _0\"></span>ent assets and disposal gr<span class=\"_ _0\"></span>oups as held for sale if their carrying amounts will be r<span class=\"_ _6\"></span>eco<span class=\"_ _6\"></span>ver<span class=\"_ _0\"></span>ed principally through <span class=\"ws0\">a <span class=\"_ _0\"></span><span class=\"ws26\">sale transaction r<span class=\"_ _6\"></span>ather than thr<span class=\"_ _0\"></span>ough continuing use. Non-curr<span class=\"_ _0\"></span>ent </span></span>assets and disposal gr<span class=\"_ _0\"></span>oups classified as held for sale ar<span class=\"_ _0\"></span>e measured a<span class=\"_ _6\"></span>t the lower o<span class=\"_ _0\"></span>f their carrying amount and fair value less c<span class=\"_ _0\"></span>osts to sell. C<span class=\"_ _6\"></span>osts t<span class=\"_ _6\"></span>o sell are the incr<span class=\"_ _0\"></span>emental c<span class=\"_ _6\"></span>osts dir<span class=\"_ _6\"></span>ectly attributable t<span class=\"_ _6\"></span>o the disposal of an asse<span class=\"_ _6\"></span>t (disposal group), e<span class=\"_ _0\"></span>xcluding finance c<span class=\"_ _0\"></span>osts and income tax e<span class=\"_ _0\"></span>xpense. The criteria f<span class=\"_ _0\"></span>or held for sale classification is r<span class=\"_ _6\"></span>egar<span class=\"_ _0\"></span>ded as met only when the sale is highly probable, and the asset or disposal gr<span class=\"_ _0\"></span>oup is available for immedia<span class=\"_ _0\"></span>te sale in its pr<span class=\"_ _6\"></span>esent c<span class=\"_ _6\"></span>ondition. Actions r<span class=\"_ _0\"></span>equired t<span class=\"_ _6\"></span>o c<span class=\"_ _6\"></span>omplet<span class=\"_ _6\"></span>e the sale should indicat<span class=\"_ _0\"></span>e that it is unlikely tha<span class=\"_ _6\"></span>t significant changes t<span class=\"_ _0\"></span>o the sale will be made or that the decision t<span class=\"_ _6\"></span>o sell will be withdr<span class=\"_ _6\"></span>awn. Management mus<span class=\"_ _6\"></span>t be committ<span class=\"_ _0\"></span>ed to the plan to sell the asse<span class=\"_ _6\"></span>t and the sale e<span class=\"_ _6\"></span>xpected t<span class=\"_ _6\"></span>o be comple<span class=\"_ _0\"></span>ted within one year fr<span class=\"_ _0\"></span>om the date o<span class=\"_ _6\"></span>f the classification.Property<span class=\"_ _0\"></span>, plant and equipment and in<span class=\"_ _6\"></span>tangible assets ar<span class=\"_ _0\"></span>e not deprecia<span class=\"_ _0\"></span>ted or amortised once classified as held for sale. Asse<span class=\"_ _0\"></span>ts and liabilities classified as held for sale ar<span class=\"_ _0\"></span>e present<span class=\"_ _0\"></span>ed separa<span class=\"_ _6\"></span>tely as curr<span class=\"_ _0\"></span>ent items <span class=\"_ _6\"></span>in the sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t of financial position. Disc<span class=\"_ _0\"></span>ontinued opera<span class=\"_ _0\"></span>tions are e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>cluded from the r<span class=\"_ _0\"></span>esults of c<span class=\"_ _6\"></span>ontinuing oper<span class=\"_ _6\"></span>ations and ar<span class=\"_ _0\"></span>e present<span class=\"_ _0\"></span>ed as <span class=\"ws1f\">a </span>single amoun<span class=\"_ _0\"></span>t as profit or loss a<span class=\"_ _0\"></span>fter tax from disc<span class=\"_ _0\"></span>ontinued oper<span class=\"_ _6\"></span>ations in the sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t of pr<span class=\"_ _0\"></span>ofit or loss. On 13 January 2023, <span class=\"ws0\">SalMar</span> A<span class=\"_ _6\"></span>SA publicly announced tha<span class=\"_ _6\"></span>t, based on inc<span class=\"_ _6\"></span>oming int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est r<span class=\"_ _6\"></span>egar<span class=\"_ _6\"></span>ding Fr\u00f8<span class=\"_ _0\"></span>y A<span class=\"_ _6\"></span>SA, N<span class=\"_ _0\"></span>TS AS<span class=\"_ _0\"></span>A, <span class=\"ws0\">a <span class=\"_ _37\"></span></span>subsidiary of <span class=\"ws0\">SalMar</span> A<span class=\"_ _0\"></span>SA, has decided to e<span class=\"_ _0\"></span>xplore str<span class=\"_ _0\"></span>ategic alt<span class=\"_ _0\"></span>ernatives in Fr<span class=\"_ _0\"></span>\u00f8y with the aim of maximizing v<span class=\"_ _6\"></span>alue for its shar<span class=\"_ _0\"></span>eholders. NTS curr<span class=\"_ _0\"></span>ently holds 62,269,112 shar<span class=\"_ _6\"></span>es in Fr\u00f8<span class=\"_ _6\"></span>y repr<span class=\"_ _0\"></span>e<span class=\"ws0\">-</span>senting appr<span class=\"_ _0\"></span>oximat<span class=\"_ _0\"></span>ely 72.11% of the shares and v<span class=\"_ _0\"></span>otes in Fr<span class=\"_ _0\"></span>\u00f8y. The str<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>egic revie<span class=\"_ _6\"></span>w is expect<span class=\"_ _0\"></span>ed to be c<span class=\"_ _6\"></span>oncluded within 2023. Following <span class=\"ws0\">a </span>decision made in December 2022 by the <span class=\"ws0\">SalMar</span> boar<span class=\"_ _6\"></span>d to e<span class=\"_ _0\"></span>xplore the str<span class=\"_ _0\"></span>ategic alt<span class=\"_ _0\"></span>ernatives, Fr<span class=\"_ _6\"></span>\u00f8y A<span class=\"_ _0\"></span>SA is classified as <span class=\"ws0\">a </span>disposal gr<span class=\"_ _6\"></span>oup held for sale and as <span class=\"ws0\">a <span class=\"_ _6\"></span>discon<span class=\"_ _0\"></span>tinued </span>oper<span class=\"_ _6\"></span>ation fr<span class=\"_ _6\"></span>om the dat<span class=\"_ _0\"></span>e of the comple<span class=\"_ _0\"></span>tion of the volun<span class=\"_ _6\"></span>tary off<span class=\"_ _0\"></span>er of all outstanding shar<span class=\"_ _6\"></span>es in N<span class=\"_ _0\"></span>TS AS<span class=\"_ _6\"></span>A. Fr\u00f8<span class=\"_ _0\"></span>y AS<span class=\"_ _6\"></span>As opera<span class=\"_ _6\"></span>tions hav<span class=\"_ _6\"></span>e ther<span class=\"_ _6\"></span>ef<span class=\"_ _6\"></span>ore no<span class=\"_ _0\"></span>t been included in the segment not<span class=\"_ _0\"></span>e. For further informa<span class=\"_ _0\"></span>tion r<span class=\"_ _6\"></span>egar<span class=\"_ _6\"></span>ding the comple<span class=\"_ _0\"></span>tion of the volun<span class=\"_ _6\"></span>tary off<span class=\"_ _0\"></span>er in NTS A<span class=\"_ _6\"></span>S<span class=\"_ _6\"></span>A, please see Not<span class=\"_ _6\"></span>e 4.5 Business c<span class=\"_ _6\"></span>ombination. The r<span class=\"_ _6\"></span>esults of Fr<span class=\"_ _6\"></span>\u00f8y A<span class=\"_ _0\"></span>SA for the o<span class=\"_ _0\"></span>wnership period are pr<span class=\"_ _6\"></span>esent<span class=\"_ _6\"></span>ed below:01.11.2022-31.12.2022T<span class=\"_ _c\"></span>otal opera<span class=\"_ _0\"></span>ting rev<span class=\"_ _6\"></span>enues<span class=\"_ _130\"> </span>379,102Cos<span class=\"_ _6\"></span>t of goods sold<span class=\"_ _219\"> </span>86,160Salary and personnel expenses<span class=\"_ _13e\"> </span>111,174Other opera<span class=\"_ _0\"></span>ting expenses<span class=\"_ _2df\"> </span>71,121EBITDA<span class=\"_ _249\"> </span>110,647Opera<span class=\"_ _0\"></span>ting profit<span class=\"_ _2e0\"> </span>110,647Income fr<span class=\"_ _0\"></span>om inves<span class=\"_ _6\"></span>tments in associa<span class=\"_ _6\"></span>tes and join<span class=\"_ _6\"></span>t ven<span class=\"_ _6\"></span>tures<span class=\"_ _d3\"> </span>912Net in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est expenses<span class=\"_ _2b5\"> </span>-14,811Other financial items<span class=\"_ _2d8\"> </span>-5,649Pro<span class=\"_ _6\"></span>fit from disc<span class=\"_ _0\"></span>ontinued oper<span class=\"_ _6\"></span>ation be<span class=\"_ _6\"></span>for<span class=\"_ _6\"></span>e tax<span class=\"_ _2e1\"> </span><span class=\"ff4\">91,098</span>Income tax e<span class=\"_ _0\"></span>xpense from the or<span class=\"_ _0\"></span>dinary activities for the period<span class=\"_ _2d\"> </span>-16,273Pro<span class=\"_ _6\"></span>fit for the period fr<span class=\"_ _0\"></span>om discontinued oper<span class=\"_ _0\"></span>ations<span class=\"_ _2c7\"> </span>107,372Other c<span class=\"_ _6\"></span>omprehensiv<span class=\"_ _6\"></span>e inc<span class=\"_ _6\"></span>ome:Items tha<span class=\"_ _6\"></span>t may be r<span class=\"_ _6\"></span>eclassified to pr<span class=\"_ _0\"></span>ofit or loss in subsequent periods:Change in fair value o<span class=\"_ _6\"></span>f financial instrumen<span class=\"_ _6\"></span>ts, net a<span class=\"_ _6\"></span>fter tax<span class=\"_ _2de\"> </span>-4,889T<span class=\"_ _c\"></span>otal c<span class=\"_ _6\"></span>omprehensiv<span class=\"_ _6\"></span>e inc<span class=\"_ _6\"></span>ome from disc<span class=\"_ _0\"></span>ontinued oper<span class=\"_ _6\"></span>ations<span class=\"_ _18b\"> </span>102,483Pro<span class=\"_ _6\"></span>fit for the period fr<span class=\"_ _0\"></span>om discontinued oper<span class=\"_ _0\"></span>ations 65,583attributable t<span class=\"_ _6\"></span>o equity holders of Salmar A<span class=\"_ _0\"></span>SAEarnings per shareDiluted pr<span class=\"_ _0\"></span>ofit for the period fr<span class=\"_ _6\"></span>om discon<span class=\"_ _0\"></span>tinued operations<span class=\"_ _178\"> </span>0.52Pro<span class=\"_ _6\"></span>fit for the period fr<span class=\"_ _0\"></span>om discontinued oper<span class=\"_ _0\"></span>ations<span class=\"_ _17d\"> </span>0.52The major classes of asse<span class=\"_ _6\"></span>ts and liabilities of Fr<span class=\"_ _0\"></span>\u00f8y AS<span class=\"_ _0\"></span>A as held for sale as at y<span class=\"_ _6\"></span>ear end 2022 ar<span class=\"_ _6\"></span>e as follo<span class=\"_ _6\"></span>ws:ASSETS<span class=\"_ _2b2\"> </span>31.12.2022Non-curren<span class=\"_ _0\"></span>t tangible assets<span class=\"_ _f6\"> </span>10,201,182Right-o<span class=\"_ _6\"></span>f-use assets<span class=\"_ _1b2\"> </span>489,144Non-curren<span class=\"_ _0\"></span>t financial assets<span class=\"_ _2e2\"> </span>120,194T<span class=\"_ _c\"></span>otal non-curren<span class=\"_ _0\"></span>t assets<span class=\"_ _13d\"> </span>10,810,520Inve<span class=\"_ _1\"></span>ntor<span class=\"_ _1\"></span>y<span class=\"_ _284\"> </span><span class=\"ls0 ws0\">14,966</span>T<span class=\"_ _0\"></span>rade r<span class=\"_ _6\"></span>eceivables<span class=\"_ _2d5\"> </span>256,621Other curren<span class=\"_ _0\"></span>t receivables<span class=\"_ _24d\"> </span>70,997Cash and cash equivalen<span class=\"_ _6\"></span>ts<span class=\"_ _271\"> </span>318,705T<span class=\"_ _c\"></span>otal curren<span class=\"_ _0\"></span>t assets<span class=\"_ _2b5\"> </span>661,289T<span class=\"_ _6\"></span>O<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>AL ASSETS<span class=\"_ _165\"> </span>11,471,809LIABILITIESDef<span class=\"_ _0\"></span>erred tax liability<span class=\"_ _2e3\"> </span>919,073Non-curren<span class=\"_ _0\"></span>t inter<span class=\"_ _0\"></span>est-bearing liabilities<span class=\"_ _14f\"> </span>3,608,202Non-curren<span class=\"_ _0\"></span>t lease liabilities<span class=\"_ _117\"> </span>314,340T<span class=\"_ _c\"></span>otal non-curren<span class=\"_ _0\"></span>t liabilities<span class=\"_ _2e4\"> </span>4,841,615Curren<span class=\"_ _0\"></span>t inter<span class=\"_ _0\"></span>est-bearing liabilities<span class=\"_ _1eb\"> </span>515,059Curren<span class=\"_ _0\"></span>t lease liabilities<span class=\"_ _2e5\"> </span>91,177Other curren<span class=\"_ _0\"></span>t liabilities<span class=\"_ _2e6\"> </span>164,594T<span class=\"_ _c\"></span>otal curren<span class=\"_ _0\"></span>t liabilities<span class=\"_ _122\"> </span>770,830T<span class=\"_ _6\"></span>O<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>AL LIABILITIES<span class=\"_ _161\"> </span>5,612,445Fr\u00f8<span class=\"_ _0\"></span>y finances its fleet and equipment with bank deb<span class=\"_ _6\"></span>t and leasing. The majority of lar<span class=\"_ _0\"></span>ger service vessels and all wellboa<span class=\"_ _6\"></span>ts are funded by bank loans, while smaller service v<span class=\"_ _6\"></span>essels mainly ar<span class=\"_ _6\"></span>e funded by leasing facilities. All newbuilds under c<span class=\"_ _6\"></span>onstruction ar<span class=\"_ _0\"></span>e fully financed. Immediat<span class=\"_ _0\"></span>ely befor<span class=\"_ _0\"></span>e the classification of Fr<span class=\"_ _6\"></span>\u00f8y A<span class=\"_ _0\"></span>SA as disc<span class=\"_ _6\"></span>ontinued oper<span class=\"_ _0\"></span>ations, the rec<span class=\"_ _0\"></span>over<span class=\"_ _0\"></span>able amount was estima<span class=\"_ _6\"></span>ted as <span class=\"ws0\">a <span class=\"_ _0\"></span><span class=\"ws5c\">part of the acquisition of N<span class=\"_ _0\"></span>TS AS<span class=\"_ _0\"></span>A, see Not<span class=\"_ _6\"></span>e 4.5 for further in<span class=\"_ _6\"></span>forma<span class=\"_ _6\"></span>tion. There<span class=\"_ _0\"></span>fore, </span></span>the estima<span class=\"_ _6\"></span>ted r<span class=\"_ _0\"></span>eco<span class=\"_ _6\"></span>ver<span class=\"_ _6\"></span>able amount o<span class=\"_ _0\"></span>f the disposal group did not fall belo<span class=\"_ _6\"></span>w its fair value less c<span class=\"_ _0\"></span>ost to sell as at 31.12.2022.The c<span class=\"_ _6\"></span>onsolidat<span class=\"_ _6\"></span>ed financial sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>ts for 2022 includes the f<span class=\"_ _6\"></span>ollowing subsidiaries in disc<span class=\"_ _0\"></span>ontin<span class=\"ls0 ws0\">-</span>ued oper<span class=\"_ _6\"></span>ations:Regis<span class=\"_ _6\"></span>tered Shareholding Compan<span class=\"_ _6\"></span>y <span class=\"_ _4f\"> </span>Owner <span class=\"_ _54\"> </span>Countryoffice 31.12.2022Fr\u00f8y<span class=\"_ _1\"></span> ASA<span class=\"_ _4d\"> </span><span class=\"ls0 ws0\">NTS A<span class=\"_ _0\"></span>SA<span class=\"_ _15\"> </span>Norway<span class=\"_ _d2\"> </span>Sistranda<span class=\"_ _54\"> </span>67.01%</span>Fr\u00f8<span class=\"_ _6\"></span>y Akvaservice A<span class=\"_ _0\"></span>S<span class=\"_ _db\"> </span><span class=\"ls44 ws98\">Fr\u00f8<span class=\"_ _1\"></span>y ASA<span class=\"_ _1fc\"> </span></span>Norway<span class=\"_ _d2\"> </span>Sistranda<span class=\"_ _54\"> </span>67.01%Fr\u00f8<span class=\"_ _6\"></span>y Akvar<span class=\"_ _0\"></span>essurs AS<span class=\"_ _1c\"> </span>Fr\u00f8<span class=\"_ _6\"></span>y Akvaservice A<span class=\"_ _6\"></span>S<span class=\"_ _205\"> </span>Norway<span class=\"_ _d2\"> </span>Sistranda<span class=\"_ _54\"> </span>67.01%Fr\u00f8<span class=\"_ _6\"></span>y V<span class=\"_ _0\"></span>est AS<span class=\"_ _15a\"> </span>Fr\u00f8y Akv<span class=\"_ _6\"></span>aservice A<span class=\"_ _6\"></span>S<span class=\"_ _205\"> </span>Norway<span class=\"_ _d2\"> </span>Deknepollen<span class=\"_ _1ce\"> </span>67.01%1Fr\u00f8<span class=\"_ _6\"></span>y Nor<span class=\"_ _6\"></span>d A<span class=\"_ _6\"></span>SFr\u00f8<span class=\"_ _6\"></span>y Akvaservice A<span class=\"_ _0\"></span>S<span class=\"_ _8c\"> </span>Norway<span class=\"_ _d2\"> </span>Finnsnes<span class=\"_ _2e7\"> </span>67.01%Fr\u00f8<span class=\"_ _6\"></span>y Rederi A<span class=\"_ _0\"></span>S<span class=\"_ _1ff\"> </span><span class=\"ls44 ws98\">Fr\u00f8<span class=\"_ _1\"></span>y ASA<span class=\"_ _1fc\"> </span></span>Norway<span class=\"_ _d2\"> </span>Sistranda<span class=\"_ _54\"> </span>67.01%Fiske<span class=\"_ _0\"></span>transport A<span class=\"_ _6\"></span>S<span class=\"_ _30\"> </span>Fr\u00f8<span class=\"_ _6\"></span>y Rederi A<span class=\"_ _6\"></span>S<span class=\"_ _18a\"> </span>Norway<span class=\"_ _291\"> </span>Sistr<span class=\"_ _6\"></span>anda<span class=\"_ _2d9\"> </span>67.01%Fr\u00f8<span class=\"_ _6\"></span>y Shipping A<span class=\"_ _6\"></span>S<span class=\"_ _1cf\"> </span><span class=\"ls44 ws98\">F<span class=\"_ _1\"></span>r\u00f8y<span class=\"_ _1\"></span> ASA<span class=\"_ _d\"> </span></span>Norway<span class=\"_ _291\"> </span>Sistr<span class=\"_ _6\"></span>anda<span class=\"_ _2d9\"> </span>67.01%N<span class=\"_ _6\"></span>TS Management A<span class=\"_ _0\"></span>S<span class=\"_ _205\"> </span><span class=\"ls44 ws98\">F<span class=\"_ _1\"></span>r\u00f8y<span class=\"_ _1\"></span> ASA<span class=\"_ _d\"> </span></span>Norway<span class=\"_ _291\"> </span>R\u00f8rvik<span class=\"_ _114\"> </span>67.01%Norsk Fiske<span class=\"_ _0\"></span>transport A<span class=\"_ _6\"></span>S<span class=\"_ _b5\"> </span><span class=\"ls44 ws98\">Fr\u00f8y<span class=\"_ _1\"></span> ASA<span class=\"_ _1fc\"> </span></span>Norway<span class=\"_ _d2\"> </span>R\u00f8rvik<span class=\"_ _114\"> </span>67.01%MS D\u00f8nnland A<span class=\"_ _6\"></span>S<span class=\"_ _129\"> </span>Norsk Fisketr<span class=\"_ _0\"></span>ansport AS<span class=\"_ _84\"> </span>Norway<span class=\"_ _d2\"> </span>R\u00f8rvik<span class=\"_ _114\"> </span>67.01%MS Havtr<span class=\"_ _6\"></span>ans A<span class=\"_ _6\"></span>S<span class=\"_ _80\"> </span>Norsk Fisk<span class=\"_ _6\"></span>etr<span class=\"_ _0\"></span>ansport AS<span class=\"_ _84\"> </span>Norway<span class=\"_ _d2\"> </span>R\u00f8rvik<span class=\"_ _114\"> </span>67.01%MS Namsos A<span class=\"_ _6\"></span>S<span class=\"_ _d0\"> </span>Norsk Fiske<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>ansport AS<span class=\"_ _d6\"> </span>Norway<span class=\"_ _d2\"> </span>R\u00f8rvik<span class=\"_ _2e\"> </span>67.01%MS Nov<span class=\"_ _6\"></span>atr<span class=\"_ _0\"></span>ans AS<span class=\"_ _21\"> </span>Norsk Fisketr<span class=\"_ _0\"></span>ansport AS<span class=\"_ _84\"> </span>Norway<span class=\"_ _d2\"> </span>R\u00f8rvik<span class=\"_ _114\"> </span>67.01%MS Reisa A<span class=\"_ _0\"></span>S<span class=\"_ _7c\"> </span>Norsk Fisketr<span class=\"_ _0\"></span>ansport AS<span class=\"_ _84\"> </span>Norway<span class=\"_ _d2\"> </span>R\u00f8rvik<span class=\"_ _114\"> </span>67.01%MS Viknatr<span class=\"_ _0\"></span>ans AS<span class=\"_ _76\"> </span>Norsk Fisk<span class=\"_ _6\"></span>etr<span class=\"_ _0\"></span>ansport AS<span class=\"_ _84\"> </span>Norway<span class=\"_ _d2\"> </span>R\u00f8rvik<span class=\"_ _114\"> </span>67.01%MS V<span class=\"_ _0\"></span>eidnes AS<span class=\"_ _d0\"> </span>Norsk Fiske<span class=\"_ _6\"></span>transport A<span class=\"_ _0\"></span>S<span class=\"_ _84\"> </span>Norway<span class=\"_ _d2\"> </span>R\u00f8rvik<span class=\"_ _2e\"> </span>67.01%Polarfjell A<span class=\"_ _0\"></span>S<span class=\"_ _1a0\"> </span>Norsk Fisketr<span class=\"_ _0\"></span>ansport AS<span class=\"_ _84\"> </span>Norway<span class=\"_ _d2\"> </span>R\u00f8rvik<span class=\"_ _114\"> </span>67.01%MS Kristiansund A<span class=\"_ _0\"></span>S<span class=\"_ _5b\"> </span>Norsk Fisk<span class=\"_ _6\"></span>etr<span class=\"_ _0\"></span>ansport AS<span class=\"_ _84\"> </span>Norway<span class=\"_ _d2\"> </span>R\u00f8rvik<span class=\"_ _114\"> </span>67.01%MS \u00c5sv<span class=\"_ _6\"></span>\u00e6rfjor<span class=\"_ _6\"></span>d AS<span class=\"_ _2a0\"> </span>Norsk Fiske<span class=\"_ _6\"></span>transport A<span class=\"_ _0\"></span>S<span class=\"_ _84\"> </span>Norway<span class=\"_ _291\"> </span>R\u00f8rvik<span class=\"_ _114\"> </span>67.01%1 <span class=\"_ _48\"> </span>Fr\u00f8<span class=\"_ _6\"></span>y Nor<span class=\"_ _6\"></span>d is 50% owned by Fr<span class=\"_ _6\"></span>\u00f8y Akvaservice A<span class=\"_ _0\"></span>S and 50% owned by Fr\u00f8<span class=\"_ _6\"></span>y AS<span class=\"_ _6\"></span>A",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDiscontinuedOperationsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-226-3": {
   "value": "NOTE 4.<span class=\"_ _0\"></span>7 <span class=\"_ _8\"> </span><span class=\"fsa fc4 ls0\">Discontinued operations</span>Acc<span class=\"_ _0\"></span>ounting policiesThe Group classifies non-curr<span class=\"_ _0\"></span>ent assets and disposal gr<span class=\"_ _0\"></span>oups as held for sale if their carrying amounts will be r<span class=\"_ _6\"></span>eco<span class=\"_ _6\"></span>ver<span class=\"_ _0\"></span>ed principally through <span class=\"ws0\">a <span class=\"_ _0\"></span><span class=\"ws26\">sale transaction r<span class=\"_ _6\"></span>ather than thr<span class=\"_ _0\"></span>ough continuing use. Non-curr<span class=\"_ _0\"></span>ent </span></span>assets and disposal gr<span class=\"_ _0\"></span>oups classified as held for sale ar<span class=\"_ _0\"></span>e measured a<span class=\"_ _6\"></span>t the lower o<span class=\"_ _0\"></span>f their carrying amount and fair value less c<span class=\"_ _0\"></span>osts to sell. C<span class=\"_ _6\"></span>osts t<span class=\"_ _6\"></span>o sell are the incr<span class=\"_ _0\"></span>emental c<span class=\"_ _6\"></span>osts dir<span class=\"_ _6\"></span>ectly attributable t<span class=\"_ _6\"></span>o the disposal of an asse<span class=\"_ _6\"></span>t (disposal group), e<span class=\"_ _0\"></span>xcluding finance c<span class=\"_ _0\"></span>osts and income tax e<span class=\"_ _0\"></span>xpense. The criteria f<span class=\"_ _0\"></span>or held for sale classification is r<span class=\"_ _6\"></span>egar<span class=\"_ _0\"></span>ded as met only when the sale is highly probable, and the asset or disposal gr<span class=\"_ _0\"></span>oup is available for immedia<span class=\"_ _0\"></span>te sale in its pr<span class=\"_ _6\"></span>esent c<span class=\"_ _6\"></span>ondition. Actions r<span class=\"_ _0\"></span>equired t<span class=\"_ _6\"></span>o c<span class=\"_ _6\"></span>omplet<span class=\"_ _6\"></span>e the sale should indicat<span class=\"_ _0\"></span>e that it is unlikely tha<span class=\"_ _6\"></span>t significant changes t<span class=\"_ _0\"></span>o the sale will be made or that the decision t<span class=\"_ _6\"></span>o sell will be withdr<span class=\"_ _6\"></span>awn. Management mus<span class=\"_ _6\"></span>t be committ<span class=\"_ _0\"></span>ed to the plan to sell the asse<span class=\"_ _6\"></span>t and the sale e<span class=\"_ _6\"></span>xpected t<span class=\"_ _6\"></span>o be comple<span class=\"_ _0\"></span>ted within one year fr<span class=\"_ _0\"></span>om the date o<span class=\"_ _6\"></span>f the classification.Property<span class=\"_ _0\"></span>, plant and equipment and in<span class=\"_ _6\"></span>tangible assets ar<span class=\"_ _0\"></span>e not deprecia<span class=\"_ _0\"></span>ted or amortised once classified as held for sale. Asse<span class=\"_ _0\"></span>ts and liabilities classified as held for sale ar<span class=\"_ _0\"></span>e present<span class=\"_ _0\"></span>ed separa<span class=\"_ _6\"></span>tely as curr<span class=\"_ _0\"></span>ent items <span class=\"_ _6\"></span>in the sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t of financial position. Disc<span class=\"_ _0\"></span>ontinued opera<span class=\"_ _0\"></span>tions are e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>cluded from the r<span class=\"_ _0\"></span>esults of c<span class=\"_ _6\"></span>ontinuing oper<span class=\"_ _6\"></span>ations and ar<span class=\"_ _0\"></span>e present<span class=\"_ _0\"></span>ed as <span class=\"ws1f\">a </span>single amoun<span class=\"_ _0\"></span>t as profit or loss a<span class=\"_ _0\"></span>fter tax from disc<span class=\"_ _0\"></span>ontinued oper<span class=\"_ _6\"></span>ations in the sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t of pr<span class=\"_ _0\"></span>ofit or loss. On 13 January 2023, <span class=\"ws0\">SalMar</span> A<span class=\"_ _6\"></span>SA publicly announced tha<span class=\"_ _6\"></span>t, based on inc<span class=\"_ _6\"></span>oming int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est r<span class=\"_ _6\"></span>egar<span class=\"_ _6\"></span>ding Fr\u00f8<span class=\"_ _0\"></span>y A<span class=\"_ _6\"></span>SA, N<span class=\"_ _0\"></span>TS AS<span class=\"_ _0\"></span>A, <span class=\"ws0\">a <span class=\"_ _37\"></span></span>subsidiary of <span class=\"ws0\">SalMar</span> A<span class=\"_ _0\"></span>SA, has decided to e<span class=\"_ _0\"></span>xplore str<span class=\"_ _0\"></span>ategic alt<span class=\"_ _0\"></span>ernatives in Fr<span class=\"_ _0\"></span>\u00f8y with the aim of maximizing v<span class=\"_ _6\"></span>alue for its shar<span class=\"_ _0\"></span>eholders. NTS curr<span class=\"_ _0\"></span>ently holds 62,269,112 shar<span class=\"_ _6\"></span>es in Fr\u00f8<span class=\"_ _6\"></span>y repr<span class=\"_ _0\"></span>e<span class=\"ws0\">-</span>senting appr<span class=\"_ _0\"></span>oximat<span class=\"_ _0\"></span>ely 72.11% of the shares and v<span class=\"_ _0\"></span>otes in Fr<span class=\"_ _0\"></span>\u00f8y. The str<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>egic revie<span class=\"_ _6\"></span>w is expect<span class=\"_ _0\"></span>ed to be c<span class=\"_ _6\"></span>oncluded within 2023. Following <span class=\"ws0\">a </span>decision made in December 2022 by the <span class=\"ws0\">SalMar</span> boar<span class=\"_ _6\"></span>d to e<span class=\"_ _0\"></span>xplore the str<span class=\"_ _0\"></span>ategic alt<span class=\"_ _0\"></span>ernatives, Fr<span class=\"_ _6\"></span>\u00f8y A<span class=\"_ _0\"></span>SA is classified as <span class=\"ws0\">a </span>disposal gr<span class=\"_ _6\"></span>oup held for sale and as <span class=\"ws0\">a <span class=\"_ _6\"></span>discon<span class=\"_ _0\"></span>tinued </span>oper<span class=\"_ _6\"></span>ation fr<span class=\"_ _6\"></span>om the dat<span class=\"_ _0\"></span>e of the comple<span class=\"_ _0\"></span>tion of the volun<span class=\"_ _6\"></span>tary off<span class=\"_ _0\"></span>er of all outstanding shar<span class=\"_ _6\"></span>es in N<span class=\"_ _0\"></span>TS AS<span class=\"_ _6\"></span>A. Fr\u00f8<span class=\"_ _0\"></span>y AS<span class=\"_ _6\"></span>As opera<span class=\"_ _6\"></span>tions hav<span class=\"_ _6\"></span>e ther<span class=\"_ _6\"></span>ef<span class=\"_ _6\"></span>ore no<span class=\"_ _0\"></span>t been included in the segment not<span class=\"_ _0\"></span>e. For further informa<span class=\"_ _0\"></span>tion r<span class=\"_ _6\"></span>egar<span class=\"_ _6\"></span>ding the comple<span class=\"_ _0\"></span>tion of the volun<span class=\"_ _6\"></span>tary off<span class=\"_ _0\"></span>er in NTS A<span class=\"_ _6\"></span>S<span class=\"_ _6\"></span>A, please see Not<span class=\"_ _6\"></span>e 4.5 Business c<span class=\"_ _6\"></span>ombination. The r<span class=\"_ _6\"></span>esults of Fr<span class=\"_ _6\"></span>\u00f8y A<span class=\"_ _0\"></span>SA for the o<span class=\"_ _0\"></span>wnership period are pr<span class=\"_ _6\"></span>esent<span class=\"_ _6\"></span>ed below:01.11.2022-31.12.2022T<span class=\"_ _c\"></span>otal opera<span class=\"_ _0\"></span>ting rev<span class=\"_ _6\"></span>enues<span class=\"_ _130\"> </span>379,102Cos<span class=\"_ _6\"></span>t of goods sold<span class=\"_ _219\"> </span>86,160Salary and personnel expenses<span class=\"_ _13e\"> </span>111,174Other opera<span class=\"_ _0\"></span>ting expenses<span class=\"_ _2df\"> </span>71,121EBITDA<span class=\"_ _249\"> </span>110,647Opera<span class=\"_ _0\"></span>ting profit<span class=\"_ _2e0\"> </span>110,647Income fr<span class=\"_ _0\"></span>om inves<span class=\"_ _6\"></span>tments in associa<span class=\"_ _6\"></span>tes and join<span class=\"_ _6\"></span>t ven<span class=\"_ _6\"></span>tures<span class=\"_ _d3\"> </span>912Net in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est expenses<span class=\"_ _2b5\"> </span>-14,811Other financial items<span class=\"_ _2d8\"> </span>-5,649Pro<span class=\"_ _6\"></span>fit from disc<span class=\"_ _0\"></span>ontinued oper<span class=\"_ _6\"></span>ation be<span class=\"_ _6\"></span>for<span class=\"_ _6\"></span>e tax<span class=\"_ _2e1\"> </span><span class=\"ff4\">91,098</span>Income tax e<span class=\"_ _0\"></span>xpense from the or<span class=\"_ _0\"></span>dinary activities for the period<span class=\"_ _2d\"> </span>-16,273Pro<span class=\"_ _6\"></span>fit for the period fr<span class=\"_ _0\"></span>om discontinued oper<span class=\"_ _0\"></span>ations<span class=\"_ _2c7\"> </span>107,372Other c<span class=\"_ _6\"></span>omprehensiv<span class=\"_ _6\"></span>e inc<span class=\"_ _6\"></span>ome:Items tha<span class=\"_ _6\"></span>t may be r<span class=\"_ _6\"></span>eclassified to pr<span class=\"_ _0\"></span>ofit or loss in subsequent periods:Change in fair value o<span class=\"_ _6\"></span>f financial instrumen<span class=\"_ _6\"></span>ts, net a<span class=\"_ _6\"></span>fter tax<span class=\"_ _2de\"> </span>-4,889T<span class=\"_ _c\"></span>otal c<span class=\"_ _6\"></span>omprehensiv<span class=\"_ _6\"></span>e inc<span class=\"_ _6\"></span>ome from disc<span class=\"_ _0\"></span>ontinued oper<span class=\"_ _6\"></span>ations<span class=\"_ _18b\"> </span>102,483Pro<span class=\"_ _6\"></span>fit for the period fr<span class=\"_ _0\"></span>om discontinued oper<span class=\"_ _0\"></span>ations 65,583attributable t<span class=\"_ _6\"></span>o equity holders of Salmar A<span class=\"_ _0\"></span>SAEarnings per shareDiluted pr<span class=\"_ _0\"></span>ofit for the period fr<span class=\"_ _6\"></span>om discon<span class=\"_ _0\"></span>tinued operations<span class=\"_ _178\"> </span>0.52Pro<span class=\"_ _6\"></span>fit for the period fr<span class=\"_ _0\"></span>om discontinued oper<span class=\"_ _0\"></span>ations<span class=\"_ _17d\"> </span>0.52The major classes of asse<span class=\"_ _6\"></span>ts and liabilities of Fr<span class=\"_ _0\"></span>\u00f8y AS<span class=\"_ _0\"></span>A as held for sale as at y<span class=\"_ _6\"></span>ear end 2022 ar<span class=\"_ _6\"></span>e as follo<span class=\"_ _6\"></span>ws:ASSETS<span class=\"_ _2b2\"> </span>31.12.2022Non-curren<span class=\"_ _0\"></span>t tangible assets<span class=\"_ _f6\"> </span>10,201,182Right-o<span class=\"_ _6\"></span>f-use assets<span class=\"_ _1b2\"> </span>489,144Non-curren<span class=\"_ _0\"></span>t financial assets<span class=\"_ _2e2\"> </span>120,194T<span class=\"_ _c\"></span>otal non-curren<span class=\"_ _0\"></span>t assets<span class=\"_ _13d\"> </span>10,810,520Inve<span class=\"_ _1\"></span>ntor<span class=\"_ _1\"></span>y<span class=\"_ _284\"> </span><span class=\"ls0 ws0\">14,966</span>T<span class=\"_ _0\"></span>rade r<span class=\"_ _6\"></span>eceivables<span class=\"_ _2d5\"> </span>256,621Other curren<span class=\"_ _0\"></span>t receivables<span class=\"_ _24d\"> </span>70,997Cash and cash equivalen<span class=\"_ _6\"></span>ts<span class=\"_ _271\"> </span>318,705T<span class=\"_ _c\"></span>otal curren<span class=\"_ _0\"></span>t assets<span class=\"_ _2b5\"> </span>661,289T<span class=\"_ _6\"></span>O<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>AL ASSETS<span class=\"_ _165\"> </span>11,471,809LIABILITIESDef<span class=\"_ _0\"></span>erred tax liability<span class=\"_ _2e3\"> </span>919,073Non-curren<span class=\"_ _0\"></span>t inter<span class=\"_ _0\"></span>est-bearing liabilities<span class=\"_ _14f\"> </span>3,608,202Non-curren<span class=\"_ _0\"></span>t lease liabilities<span class=\"_ _117\"> </span>314,340T<span class=\"_ _c\"></span>otal non-curren<span class=\"_ _0\"></span>t liabilities<span class=\"_ _2e4\"> </span>4,841,615Curren<span class=\"_ _0\"></span>t inter<span class=\"_ _0\"></span>est-bearing liabilities<span class=\"_ _1eb\"> </span>515,059Curren<span class=\"_ _0\"></span>t lease liabilities<span class=\"_ _2e5\"> </span>91,177Other curren<span class=\"_ _0\"></span>t liabilities<span class=\"_ _2e6\"> </span>164,594T<span class=\"_ _c\"></span>otal curren<span class=\"_ _0\"></span>t liabilities<span class=\"_ _122\"> </span>770,830T<span class=\"_ _6\"></span>O<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>AL LIABILITIES<span class=\"_ _161\"> </span>5,612,445Fr\u00f8<span class=\"_ _0\"></span>y finances its fleet and equipment with bank deb<span class=\"_ _6\"></span>t and leasing. The majority of lar<span class=\"_ _0\"></span>ger service vessels and all wellboa<span class=\"_ _6\"></span>ts are funded by bank loans, while smaller service v<span class=\"_ _6\"></span>essels mainly ar<span class=\"_ _6\"></span>e funded by leasing facilities. All newbuilds under c<span class=\"_ _6\"></span>onstruction ar<span class=\"_ _0\"></span>e fully financed. Immediat<span class=\"_ _0\"></span>ely befor<span class=\"_ _0\"></span>e the classification of Fr<span class=\"_ _6\"></span>\u00f8y A<span class=\"_ _0\"></span>SA as disc<span class=\"_ _6\"></span>ontinued oper<span class=\"_ _0\"></span>ations, the rec<span class=\"_ _0\"></span>over<span class=\"_ _0\"></span>able amount was estima<span class=\"_ _6\"></span>ted as <span class=\"ws0\">a <span class=\"_ _0\"></span><span class=\"ws5c\">part of the acquisition of N<span class=\"_ _0\"></span>TS AS<span class=\"_ _0\"></span>A, see Not<span class=\"_ _6\"></span>e 4.5 for further in<span class=\"_ _6\"></span>forma<span class=\"_ _6\"></span>tion. There<span class=\"_ _0\"></span>fore, </span></span>the estima<span class=\"_ _6\"></span>ted r<span class=\"_ _0\"></span>eco<span class=\"_ _6\"></span>ver<span class=\"_ _6\"></span>able amount o<span class=\"_ _0\"></span>f the disposal group did not fall belo<span class=\"_ _6\"></span>w its fair value less c<span class=\"_ _0\"></span>ost to sell as at 31.12.2022.The c<span class=\"_ _6\"></span>onsolidat<span class=\"_ _6\"></span>ed financial sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>ts for 2022 includes the f<span class=\"_ _6\"></span>ollowing subsidiaries in disc<span class=\"_ _0\"></span>ontin<span class=\"ls0 ws0\">-</span>ued oper<span class=\"_ _6\"></span>ations:Regis<span class=\"_ _6\"></span>tered Shareholding Compan<span class=\"_ _6\"></span>y <span class=\"_ _4f\"> </span>Owner <span class=\"_ _54\"> </span>Countryoffice 31.12.2022Fr\u00f8y<span class=\"_ _1\"></span> ASA<span class=\"_ _4d\"> </span><span class=\"ls0 ws0\">NTS A<span class=\"_ _0\"></span>SA<span class=\"_ _15\"> </span>Norway<span class=\"_ _d2\"> </span>Sistranda<span class=\"_ _54\"> </span>67.01%</span>Fr\u00f8<span class=\"_ _6\"></span>y Akvaservice A<span class=\"_ _0\"></span>S<span class=\"_ _db\"> </span><span class=\"ls44 ws98\">Fr\u00f8<span class=\"_ _1\"></span>y ASA<span class=\"_ _1fc\"> </span></span>Norway<span class=\"_ _d2\"> </span>Sistranda<span class=\"_ _54\"> </span>67.01%Fr\u00f8<span class=\"_ _6\"></span>y Akvar<span class=\"_ _0\"></span>essurs AS<span class=\"_ _1c\"> </span>Fr\u00f8<span class=\"_ _6\"></span>y Akvaservice A<span class=\"_ _6\"></span>S<span class=\"_ _205\"> </span>Norway<span class=\"_ _d2\"> </span>Sistranda<span class=\"_ _54\"> </span>67.01%Fr\u00f8<span class=\"_ _6\"></span>y V<span class=\"_ _0\"></span>est AS<span class=\"_ _15a\"> </span>Fr\u00f8y Akv<span class=\"_ _6\"></span>aservice A<span class=\"_ _6\"></span>S<span class=\"_ _205\"> </span>Norway<span class=\"_ _d2\"> </span>Deknepollen<span class=\"_ _1ce\"> </span>67.01%1Fr\u00f8<span class=\"_ _6\"></span>y Nor<span class=\"_ _6\"></span>d A<span class=\"_ _6\"></span>SFr\u00f8<span class=\"_ _6\"></span>y Akvaservice A<span class=\"_ _0\"></span>S<span class=\"_ _8c\"> </span>Norway<span class=\"_ _d2\"> </span>Finnsnes<span class=\"_ _2e7\"> </span>67.01%Fr\u00f8<span class=\"_ _6\"></span>y Rederi A<span class=\"_ _0\"></span>S<span class=\"_ _1ff\"> </span><span class=\"ls44 ws98\">Fr\u00f8<span class=\"_ _1\"></span>y ASA<span class=\"_ _1fc\"> </span></span>Norway<span class=\"_ _d2\"> </span>Sistranda<span class=\"_ _54\"> </span>67.01%Fiske<span class=\"_ _0\"></span>transport A<span class=\"_ _6\"></span>S<span class=\"_ _30\"> </span>Fr\u00f8<span class=\"_ _6\"></span>y Rederi A<span class=\"_ _6\"></span>S<span class=\"_ _18a\"> </span>Norway<span class=\"_ _291\"> </span>Sistr<span class=\"_ _6\"></span>anda<span class=\"_ _2d9\"> </span>67.01%Fr\u00f8<span class=\"_ _6\"></span>y Shipping A<span class=\"_ _6\"></span>S<span class=\"_ _1cf\"> </span><span class=\"ls44 ws98\">F<span class=\"_ _1\"></span>r\u00f8y<span class=\"_ _1\"></span> ASA<span class=\"_ _d\"> </span></span>Norway<span class=\"_ _291\"> </span>Sistr<span class=\"_ _6\"></span>anda<span class=\"_ _2d9\"> </span>67.01%N<span class=\"_ _6\"></span>TS Management A<span class=\"_ _0\"></span>S<span class=\"_ _205\"> </span><span class=\"ls44 ws98\">F<span class=\"_ _1\"></span>r\u00f8y<span class=\"_ _1\"></span> ASA<span class=\"_ _d\"> </span></span>Norway<span class=\"_ _291\"> </span>R\u00f8rvik<span class=\"_ _114\"> </span>67.01%Norsk Fiske<span class=\"_ _0\"></span>transport A<span class=\"_ _6\"></span>S<span class=\"_ _b5\"> </span><span class=\"ls44 ws98\">Fr\u00f8y<span class=\"_ _1\"></span> ASA<span class=\"_ _1fc\"> </span></span>Norway<span class=\"_ _d2\"> </span>R\u00f8rvik<span class=\"_ _114\"> </span>67.01%MS D\u00f8nnland A<span class=\"_ _6\"></span>S<span class=\"_ _129\"> </span>Norsk Fisketr<span class=\"_ _0\"></span>ansport AS<span class=\"_ _84\"> </span>Norway<span class=\"_ _d2\"> </span>R\u00f8rvik<span class=\"_ _114\"> </span>67.01%MS Havtr<span class=\"_ _6\"></span>ans A<span class=\"_ _6\"></span>S<span class=\"_ _80\"> </span>Norsk Fisk<span class=\"_ _6\"></span>etr<span class=\"_ _0\"></span>ansport AS<span class=\"_ _84\"> </span>Norway<span class=\"_ _d2\"> </span>R\u00f8rvik<span class=\"_ _114\"> </span>67.01%MS Namsos A<span class=\"_ _6\"></span>S<span class=\"_ _d0\"> </span>Norsk Fiske<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>ansport AS<span class=\"_ _d6\"> </span>Norway<span class=\"_ _d2\"> </span>R\u00f8rvik<span class=\"_ _2e\"> </span>67.01%MS Nov<span class=\"_ _6\"></span>atr<span class=\"_ _0\"></span>ans AS<span class=\"_ _21\"> </span>Norsk Fisketr<span class=\"_ _0\"></span>ansport AS<span class=\"_ _84\"> </span>Norway<span class=\"_ _d2\"> </span>R\u00f8rvik<span class=\"_ _114\"> </span>67.01%MS Reisa A<span class=\"_ _0\"></span>S<span class=\"_ _7c\"> </span>Norsk Fisketr<span class=\"_ _0\"></span>ansport AS<span class=\"_ _84\"> </span>Norway<span class=\"_ _d2\"> </span>R\u00f8rvik<span class=\"_ _114\"> </span>67.01%MS Viknatr<span class=\"_ _0\"></span>ans AS<span class=\"_ _76\"> </span>Norsk Fisk<span class=\"_ _6\"></span>etr<span class=\"_ _0\"></span>ansport AS<span class=\"_ _84\"> </span>Norway<span class=\"_ _d2\"> </span>R\u00f8rvik<span class=\"_ _114\"> </span>67.01%MS V<span class=\"_ _0\"></span>eidnes AS<span class=\"_ _d0\"> </span>Norsk Fiske<span class=\"_ _6\"></span>transport A<span class=\"_ _0\"></span>S<span class=\"_ _84\"> </span>Norway<span class=\"_ _d2\"> </span>R\u00f8rvik<span class=\"_ _2e\"> </span>67.01%Polarfjell A<span class=\"_ _0\"></span>S<span class=\"_ _1a0\"> </span>Norsk Fisketr<span class=\"_ _0\"></span>ansport AS<span class=\"_ _84\"> </span>Norway<span class=\"_ _d2\"> </span>R\u00f8rvik<span class=\"_ _114\"> </span>67.01%MS Kristiansund A<span class=\"_ _0\"></span>S<span class=\"_ _5b\"> </span>Norsk Fisk<span class=\"_ _6\"></span>etr<span class=\"_ _0\"></span>ansport AS<span class=\"_ _84\"> </span>Norway<span class=\"_ _d2\"> </span>R\u00f8rvik<span class=\"_ _114\"> </span>67.01%MS \u00c5sv<span class=\"_ _6\"></span>\u00e6rfjor<span class=\"_ _6\"></span>d AS<span class=\"_ _2a0\"> </span>Norsk Fiske<span class=\"_ _6\"></span>transport A<span class=\"_ _0\"></span>S<span class=\"_ _84\"> </span>Norway<span class=\"_ _291\"> </span>R\u00f8rvik<span class=\"_ _114\"> </span>67.01%1 <span class=\"_ _48\"> </span>Fr\u00f8<span class=\"_ _6\"></span>y Nor<span class=\"_ _6\"></span>d is 50% owned by Fr<span class=\"_ _6\"></span>\u00f8y Akvaservice A<span class=\"_ _0\"></span>S and 50% owned by Fr\u00f8<span class=\"_ _6\"></span>y AS<span class=\"_ _6\"></span>A",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-226-4": {
   "value": "NOTE 4.<span class=\"_ _0\"></span>7 <span class=\"_ _8\"> </span><span class=\"fsa fc4 ls0\">Discontinued operations</span>Acc<span class=\"_ _0\"></span>ounting policiesThe Group classifies non-curr<span class=\"_ _0\"></span>ent assets and disposal gr<span class=\"_ _0\"></span>oups as held for sale if their carrying amounts will be r<span class=\"_ _6\"></span>eco<span class=\"_ _6\"></span>ver<span class=\"_ _0\"></span>ed principally through <span class=\"ws0\">a <span class=\"_ _0\"></span><span class=\"ws26\">sale transaction r<span class=\"_ _6\"></span>ather than thr<span class=\"_ _0\"></span>ough continuing use. Non-curr<span class=\"_ _0\"></span>ent </span></span>assets and disposal gr<span class=\"_ _0\"></span>oups classified as held for sale ar<span class=\"_ _0\"></span>e measured a<span class=\"_ _6\"></span>t the lower o<span class=\"_ _0\"></span>f their carrying amount and fair value less c<span class=\"_ _0\"></span>osts to sell. C<span class=\"_ _6\"></span>osts t<span class=\"_ _6\"></span>o sell are the incr<span class=\"_ _0\"></span>emental c<span class=\"_ _6\"></span>osts dir<span class=\"_ _6\"></span>ectly attributable t<span class=\"_ _6\"></span>o the disposal of an asse<span class=\"_ _6\"></span>t (disposal group), e<span class=\"_ _0\"></span>xcluding finance c<span class=\"_ _0\"></span>osts and income tax e<span class=\"_ _0\"></span>xpense. The criteria f<span class=\"_ _0\"></span>or held for sale classification is r<span class=\"_ _6\"></span>egar<span class=\"_ _0\"></span>ded as met only when the sale is highly probable, and the asset or disposal gr<span class=\"_ _0\"></span>oup is available for immedia<span class=\"_ _0\"></span>te sale in its pr<span class=\"_ _6\"></span>esent c<span class=\"_ _6\"></span>ondition. Actions r<span class=\"_ _0\"></span>equired t<span class=\"_ _6\"></span>o c<span class=\"_ _6\"></span>omplet<span class=\"_ _6\"></span>e the sale should indicat<span class=\"_ _0\"></span>e that it is unlikely tha<span class=\"_ _6\"></span>t significant changes t<span class=\"_ _0\"></span>o the sale will be made or that the decision t<span class=\"_ _6\"></span>o sell will be withdr<span class=\"_ _6\"></span>awn. Management mus<span class=\"_ _6\"></span>t be committ<span class=\"_ _0\"></span>ed to the plan to sell the asse<span class=\"_ _6\"></span>t and the sale e<span class=\"_ _6\"></span>xpected t<span class=\"_ _6\"></span>o be comple<span class=\"_ _0\"></span>ted within one year fr<span class=\"_ _0\"></span>om the date o<span class=\"_ _6\"></span>f the classification.Property<span class=\"_ _0\"></span>, plant and equipment and in<span class=\"_ _6\"></span>tangible assets ar<span class=\"_ _0\"></span>e not deprecia<span class=\"_ _0\"></span>ted or amortised once classified as held for sale. Asse<span class=\"_ _0\"></span>ts and liabilities classified as held for sale ar<span class=\"_ _0\"></span>e present<span class=\"_ _0\"></span>ed separa<span class=\"_ _6\"></span>tely as curr<span class=\"_ _0\"></span>ent items <span class=\"_ _6\"></span>in the sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t of financial position. Disc<span class=\"_ _0\"></span>ontinued opera<span class=\"_ _0\"></span>tions are e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>cluded from the r<span class=\"_ _0\"></span>esults of c<span class=\"_ _6\"></span>ontinuing oper<span class=\"_ _6\"></span>ations and ar<span class=\"_ _0\"></span>e present<span class=\"_ _0\"></span>ed as <span class=\"ws1f\">a </span>single amoun<span class=\"_ _0\"></span>t as profit or loss a<span class=\"_ _0\"></span>fter tax from disc<span class=\"_ _0\"></span>ontinued oper<span class=\"_ _6\"></span>ations in the sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t of pr<span class=\"_ _0\"></span>ofit or loss. On 13 January 2023, <span class=\"ws0\">SalMar</span> A<span class=\"_ _6\"></span>SA publicly announced tha<span class=\"_ _6\"></span>t, based on inc<span class=\"_ _6\"></span>oming int<span class=\"_ _6\"></span>er<span class=\"_ _6\"></span>est r<span class=\"_ _6\"></span>egar<span class=\"_ _6\"></span>ding Fr\u00f8<span class=\"_ _0\"></span>y A<span class=\"_ _6\"></span>SA, N<span class=\"_ _0\"></span>TS AS<span class=\"_ _0\"></span>A, <span class=\"ws0\">a <span class=\"_ _37\"></span></span>subsidiary of <span class=\"ws0\">SalMar</span> A<span class=\"_ _0\"></span>SA, has decided to e<span class=\"_ _0\"></span>xplore str<span class=\"_ _0\"></span>ategic alt<span class=\"_ _0\"></span>ernatives in Fr<span class=\"_ _0\"></span>\u00f8y with the aim of maximizing v<span class=\"_ _6\"></span>alue for its shar<span class=\"_ _0\"></span>eholders. NTS curr<span class=\"_ _0\"></span>ently holds 62,269,112 shar<span class=\"_ _6\"></span>es in Fr\u00f8<span class=\"_ _6\"></span>y repr<span class=\"_ _0\"></span>e<span class=\"ws0\">-</span>senting appr<span class=\"_ _0\"></span>oximat<span class=\"_ _0\"></span>ely 72.11% of the shares and v<span class=\"_ _0\"></span>otes in Fr<span class=\"_ _0\"></span>\u00f8y. The str<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>egic revie<span class=\"_ _6\"></span>w is expect<span class=\"_ _0\"></span>ed to be c<span class=\"_ _6\"></span>oncluded within 2023. Following <span class=\"ws0\">a </span>decision made in December 2022 by the <span class=\"ws0\">SalMar</span> boar<span class=\"_ _6\"></span>d to e<span class=\"_ _0\"></span>xplore the str<span class=\"_ _0\"></span>ategic alt<span class=\"_ _0\"></span>ernatives, Fr<span class=\"_ _6\"></span>\u00f8y A<span class=\"_ _0\"></span>SA is classified as <span class=\"ws0\">a </span>disposal gr<span class=\"_ _6\"></span>oup held for sale and as <span class=\"ws0\">a <span class=\"_ _6\"></span>discon<span class=\"_ _0\"></span>tinued </span>oper<span class=\"_ _6\"></span>ation fr<span class=\"_ _6\"></span>om the dat<span class=\"_ _0\"></span>e of the comple<span class=\"_ _0\"></span>tion of the volun<span class=\"_ _6\"></span>tary off<span class=\"_ _0\"></span>er of all outstanding shar<span class=\"_ _6\"></span>es in N<span class=\"_ _0\"></span>TS AS<span class=\"_ _6\"></span>A. Fr\u00f8<span class=\"_ _0\"></span>y AS<span class=\"_ _6\"></span>As opera<span class=\"_ _6\"></span>tions hav<span class=\"_ _6\"></span>e ther<span class=\"_ _6\"></span>ef<span class=\"_ _6\"></span>ore no<span class=\"_ _0\"></span>t been included in the segment not<span class=\"_ _0\"></span>e. For further informa<span class=\"_ _0\"></span>tion r<span class=\"_ _6\"></span>egar<span class=\"_ _6\"></span>ding the comple<span class=\"_ _0\"></span>tion of the volun<span class=\"_ _6\"></span>tary off<span class=\"_ _0\"></span>er in NTS A<span class=\"_ _6\"></span>S<span class=\"_ _6\"></span>A, please see Not<span class=\"_ _6\"></span>e 4.5 Business c<span class=\"_ _6\"></span>ombination. The r<span class=\"_ _6\"></span>esults of Fr<span class=\"_ _6\"></span>\u00f8y A<span class=\"_ _0\"></span>SA for the o<span class=\"_ _0\"></span>wnership period are pr<span class=\"_ _6\"></span>esent<span class=\"_ _6\"></span>ed below:01.11.2022-31.12.2022T<span class=\"_ _c\"></span>otal opera<span class=\"_ _0\"></span>ting rev<span class=\"_ _6\"></span>enues<span class=\"_ _130\"> </span>379,102Cos<span class=\"_ _6\"></span>t of goods sold<span class=\"_ _219\"> </span>86,160Salary and personnel expenses<span class=\"_ _13e\"> </span>111,174Other opera<span class=\"_ _0\"></span>ting expenses<span class=\"_ _2df\"> </span>71,121EBITDA<span class=\"_ _249\"> </span>110,647Opera<span class=\"_ _0\"></span>ting profit<span class=\"_ _2e0\"> </span>110,647Income fr<span class=\"_ _0\"></span>om inves<span class=\"_ _6\"></span>tments in associa<span class=\"_ _6\"></span>tes and join<span class=\"_ _6\"></span>t ven<span class=\"_ _6\"></span>tures<span class=\"_ _d3\"> </span>912Net in<span class=\"_ _6\"></span>ter<span class=\"_ _0\"></span>est expenses<span class=\"_ _2b5\"> </span>-14,811Other financial items<span class=\"_ _2d8\"> </span>-5,649Pro<span class=\"_ _6\"></span>fit from disc<span class=\"_ _0\"></span>ontinued oper<span class=\"_ _6\"></span>ation be<span class=\"_ _6\"></span>for<span class=\"_ _6\"></span>e tax<span class=\"_ _2e1\"> </span><span class=\"ff4\">91,098</span>Income tax e<span class=\"_ _0\"></span>xpense from the or<span class=\"_ _0\"></span>dinary activities for the period<span class=\"_ _2d\"> </span>-16,273Pro<span class=\"_ _6\"></span>fit for the period fr<span class=\"_ _0\"></span>om discontinued oper<span class=\"_ _0\"></span>ations<span class=\"_ _2c7\"> </span>107,372Other c<span class=\"_ _6\"></span>omprehensiv<span class=\"_ _6\"></span>e inc<span class=\"_ _6\"></span>ome:Items tha<span class=\"_ _6\"></span>t may be r<span class=\"_ _6\"></span>eclassified to pr<span class=\"_ _0\"></span>ofit or loss in subsequent periods:Change in fair value o<span class=\"_ _6\"></span>f financial instrumen<span class=\"_ _6\"></span>ts, net a<span class=\"_ _6\"></span>fter tax<span class=\"_ _2de\"> </span>-4,889T<span class=\"_ _c\"></span>otal c<span class=\"_ _6\"></span>omprehensiv<span class=\"_ _6\"></span>e inc<span class=\"_ _6\"></span>ome from disc<span class=\"_ _0\"></span>ontinued oper<span class=\"_ _6\"></span>ations<span class=\"_ _18b\"> </span>102,483Pro<span class=\"_ _6\"></span>fit for the period fr<span class=\"_ _0\"></span>om discontinued oper<span class=\"_ _0\"></span>ations 65,583attributable t<span class=\"_ _6\"></span>o equity holders of Salmar A<span class=\"_ _0\"></span>SAEarnings per shareDiluted pr<span class=\"_ _0\"></span>ofit for the period fr<span class=\"_ _6\"></span>om discon<span class=\"_ _0\"></span>tinued operations<span class=\"_ _178\"> </span>0.52Pro<span class=\"_ _6\"></span>fit for the period fr<span class=\"_ _0\"></span>om discontinued oper<span class=\"_ _0\"></span>ations<span class=\"_ _17d\"> </span>0.52The major classes of asse<span class=\"_ _6\"></span>ts and liabilities of Fr<span class=\"_ _0\"></span>\u00f8y AS<span class=\"_ _0\"></span>A as held for sale as at y<span class=\"_ _6\"></span>ear end 2022 ar<span class=\"_ _6\"></span>e as follo<span class=\"_ _6\"></span>ws:ASSETS<span class=\"_ _2b2\"> </span>31.12.2022Non-curren<span class=\"_ _0\"></span>t tangible assets<span class=\"_ _f6\"> </span>10,201,182Right-o<span class=\"_ _6\"></span>f-use assets<span class=\"_ _1b2\"> </span>489,144Non-curren<span class=\"_ _0\"></span>t financial assets<span class=\"_ _2e2\"> </span>120,194T<span class=\"_ _c\"></span>otal non-curren<span class=\"_ _0\"></span>t assets<span class=\"_ _13d\"> </span>10,810,520Inve<span class=\"_ _1\"></span>ntor<span class=\"_ _1\"></span>y<span class=\"_ _284\"> </span><span class=\"ls0 ws0\">14,966</span>T<span class=\"_ _0\"></span>rade r<span class=\"_ _6\"></span>eceivables<span class=\"_ _2d5\"> </span>256,621Other curren<span class=\"_ _0\"></span>t receivables<span class=\"_ _24d\"> </span>70,997Cash and cash equivalen<span class=\"_ _6\"></span>ts<span class=\"_ _271\"> </span>318,705T<span class=\"_ _c\"></span>otal curren<span class=\"_ _0\"></span>t assets<span class=\"_ _2b5\"> </span>661,289T<span class=\"_ _6\"></span>O<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>AL ASSETS<span class=\"_ _165\"> </span>11,471,809LIABILITIESDef<span class=\"_ _0\"></span>erred tax liability<span class=\"_ _2e3\"> </span>919,073Non-curren<span class=\"_ _0\"></span>t inter<span class=\"_ _0\"></span>est-bearing liabilities<span class=\"_ _14f\"> </span>3,608,202Non-curren<span class=\"_ _0\"></span>t lease liabilities<span class=\"_ _117\"> </span>314,340T<span class=\"_ _c\"></span>otal non-curren<span class=\"_ _0\"></span>t liabilities<span class=\"_ _2e4\"> </span>4,841,615Curren<span class=\"_ _0\"></span>t inter<span class=\"_ _0\"></span>est-bearing liabilities<span class=\"_ _1eb\"> </span>515,059Curren<span class=\"_ _0\"></span>t lease liabilities<span class=\"_ _2e5\"> </span>91,177Other curren<span class=\"_ _0\"></span>t liabilities<span class=\"_ _2e6\"> </span>164,594T<span class=\"_ _c\"></span>otal curren<span class=\"_ _0\"></span>t liabilities<span class=\"_ _122\"> </span>770,830T<span class=\"_ _6\"></span>O<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>AL LIABILITIES<span class=\"_ _161\"> </span>5,612,445Fr\u00f8<span class=\"_ _0\"></span>y finances its fleet and equipment with bank deb<span class=\"_ _6\"></span>t and leasing. The majority of lar<span class=\"_ _0\"></span>ger service vessels and all wellboa<span class=\"_ _6\"></span>ts are funded by bank loans, while smaller service v<span class=\"_ _6\"></span>essels mainly ar<span class=\"_ _6\"></span>e funded by leasing facilities. All newbuilds under c<span class=\"_ _6\"></span>onstruction ar<span class=\"_ _0\"></span>e fully financed. Immediat<span class=\"_ _0\"></span>ely befor<span class=\"_ _0\"></span>e the classification of Fr<span class=\"_ _6\"></span>\u00f8y A<span class=\"_ _0\"></span>SA as disc<span class=\"_ _6\"></span>ontinued oper<span class=\"_ _0\"></span>ations, the rec<span class=\"_ _0\"></span>over<span class=\"_ _0\"></span>able amount was estima<span class=\"_ _6\"></span>ted as <span class=\"ws0\">a <span class=\"_ _0\"></span><span class=\"ws5c\">part of the acquisition of N<span class=\"_ _0\"></span>TS AS<span class=\"_ _0\"></span>A, see Not<span class=\"_ _6\"></span>e 4.5 for further in<span class=\"_ _6\"></span>forma<span class=\"_ _6\"></span>tion. There<span class=\"_ _0\"></span>fore, </span></span>the estima<span class=\"_ _6\"></span>ted r<span class=\"_ _0\"></span>eco<span class=\"_ _6\"></span>ver<span class=\"_ _6\"></span>able amount o<span class=\"_ _0\"></span>f the disposal group did not fall belo<span class=\"_ _6\"></span>w its fair value less c<span class=\"_ _0\"></span>ost to sell as at 31.12.2022.The c<span class=\"_ _6\"></span>onsolidat<span class=\"_ _6\"></span>ed financial sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>ts for 2022 includes the f<span class=\"_ _6\"></span>ollowing subsidiaries in disc<span class=\"_ _0\"></span>ontin<span class=\"ls0 ws0\">-</span>ued oper<span class=\"_ _6\"></span>ations:Regis<span class=\"_ _6\"></span>tered Shareholding Compan<span class=\"_ _6\"></span>y <span class=\"_ _4f\"> </span>Owner <span class=\"_ _54\"> </span>Countryoffice 31.12.2022Fr\u00f8y<span class=\"_ _1\"></span> ASA<span class=\"_ _4d\"> </span><span class=\"ls0 ws0\">NTS A<span class=\"_ _0\"></span>SA<span class=\"_ _15\"> </span>Norway<span class=\"_ _d2\"> </span>Sistranda<span class=\"_ _54\"> </span>67.01%</span>Fr\u00f8<span class=\"_ _6\"></span>y Akvaservice A<span class=\"_ _0\"></span>S<span class=\"_ _db\"> </span><span class=\"ls44 ws98\">Fr\u00f8<span class=\"_ _1\"></span>y ASA<span class=\"_ _1fc\"> </span></span>Norway<span class=\"_ _d2\"> </span>Sistranda<span class=\"_ _54\"> </span>67.01%Fr\u00f8<span class=\"_ _6\"></span>y Akvar<span class=\"_ _0\"></span>essurs AS<span class=\"_ _1c\"> </span>Fr\u00f8<span class=\"_ _6\"></span>y Akvaservice A<span class=\"_ _6\"></span>S<span class=\"_ _205\"> </span>Norway<span class=\"_ _d2\"> </span>Sistranda<span class=\"_ _54\"> </span>67.01%Fr\u00f8<span class=\"_ _6\"></span>y V<span class=\"_ _0\"></span>est AS<span class=\"_ _15a\"> </span>Fr\u00f8y Akv<span class=\"_ _6\"></span>aservice A<span class=\"_ _6\"></span>S<span class=\"_ _205\"> </span>Norway<span class=\"_ _d2\"> </span>Deknepollen<span class=\"_ _1ce\"> </span>67.01%1Fr\u00f8<span class=\"_ _6\"></span>y Nor<span class=\"_ _6\"></span>d A<span class=\"_ _6\"></span>SFr\u00f8<span class=\"_ _6\"></span>y Akvaservice A<span class=\"_ _0\"></span>S<span class=\"_ _8c\"> </span>Norway<span class=\"_ _d2\"> </span>Finnsnes<span class=\"_ _2e7\"> </span>67.01%Fr\u00f8<span class=\"_ _6\"></span>y Rederi A<span class=\"_ _0\"></span>S<span class=\"_ _1ff\"> </span><span class=\"ls44 ws98\">Fr\u00f8<span class=\"_ _1\"></span>y ASA<span class=\"_ _1fc\"> </span></span>Norway<span class=\"_ _d2\"> </span>Sistranda<span class=\"_ _54\"> </span>67.01%Fiske<span class=\"_ _0\"></span>transport A<span class=\"_ _6\"></span>S<span class=\"_ _30\"> </span>Fr\u00f8<span class=\"_ _6\"></span>y Rederi A<span class=\"_ _6\"></span>S<span class=\"_ _18a\"> </span>Norway<span class=\"_ _291\"> </span>Sistr<span class=\"_ _6\"></span>anda<span class=\"_ _2d9\"> </span>67.01%Fr\u00f8<span class=\"_ _6\"></span>y Shipping A<span class=\"_ _6\"></span>S<span class=\"_ _1cf\"> </span><span class=\"ls44 ws98\">F<span class=\"_ _1\"></span>r\u00f8y<span class=\"_ _1\"></span> ASA<span class=\"_ _d\"> </span></span>Norway<span class=\"_ _291\"> </span>Sistr<span class=\"_ _6\"></span>anda<span class=\"_ _2d9\"> </span>67.01%N<span class=\"_ _6\"></span>TS Management A<span class=\"_ _0\"></span>S<span class=\"_ _205\"> </span><span class=\"ls44 ws98\">F<span class=\"_ _1\"></span>r\u00f8y<span class=\"_ _1\"></span> ASA<span class=\"_ _d\"> </span></span>Norway<span class=\"_ _291\"> </span>R\u00f8rvik<span class=\"_ _114\"> </span>67.01%Norsk Fiske<span class=\"_ _0\"></span>transport A<span class=\"_ _6\"></span>S<span class=\"_ _b5\"> </span><span class=\"ls44 ws98\">Fr\u00f8y<span class=\"_ _1\"></span> ASA<span class=\"_ _1fc\"> </span></span>Norway<span class=\"_ _d2\"> </span>R\u00f8rvik<span class=\"_ _114\"> </span>67.01%MS D\u00f8nnland A<span class=\"_ _6\"></span>S<span class=\"_ _129\"> </span>Norsk Fisketr<span class=\"_ _0\"></span>ansport AS<span class=\"_ _84\"> </span>Norway<span class=\"_ _d2\"> </span>R\u00f8rvik<span class=\"_ _114\"> </span>67.01%MS Havtr<span class=\"_ _6\"></span>ans A<span class=\"_ _6\"></span>S<span class=\"_ _80\"> </span>Norsk Fisk<span class=\"_ _6\"></span>etr<span class=\"_ _0\"></span>ansport AS<span class=\"_ _84\"> </span>Norway<span class=\"_ _d2\"> </span>R\u00f8rvik<span class=\"_ _114\"> </span>67.01%MS Namsos A<span class=\"_ _6\"></span>S<span class=\"_ _d0\"> </span>Norsk Fiske<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>ansport AS<span class=\"_ _d6\"> </span>Norway<span class=\"_ _d2\"> </span>R\u00f8rvik<span class=\"_ _2e\"> </span>67.01%MS Nov<span class=\"_ _6\"></span>atr<span class=\"_ _0\"></span>ans AS<span class=\"_ _21\"> </span>Norsk Fisketr<span class=\"_ _0\"></span>ansport AS<span class=\"_ _84\"> </span>Norway<span class=\"_ _d2\"> </span>R\u00f8rvik<span class=\"_ _114\"> </span>67.01%MS Reisa A<span class=\"_ _0\"></span>S<span class=\"_ _7c\"> </span>Norsk Fisketr<span class=\"_ _0\"></span>ansport AS<span class=\"_ _84\"> </span>Norway<span class=\"_ _d2\"> </span>R\u00f8rvik<span class=\"_ _114\"> </span>67.01%MS Viknatr<span class=\"_ _0\"></span>ans AS<span class=\"_ _76\"> </span>Norsk Fisk<span class=\"_ _6\"></span>etr<span class=\"_ _0\"></span>ansport AS<span class=\"_ _84\"> </span>Norway<span class=\"_ _d2\"> </span>R\u00f8rvik<span class=\"_ _114\"> </span>67.01%MS V<span class=\"_ _0\"></span>eidnes AS<span class=\"_ _d0\"> </span>Norsk Fiske<span class=\"_ _6\"></span>transport A<span class=\"_ _0\"></span>S<span class=\"_ _84\"> </span>Norway<span class=\"_ _d2\"> </span>R\u00f8rvik<span class=\"_ _2e\"> </span>67.01%Polarfjell A<span class=\"_ _0\"></span>S<span class=\"_ _1a0\"> </span>Norsk Fisketr<span class=\"_ _0\"></span>ansport AS<span class=\"_ _84\"> </span>Norway<span class=\"_ _d2\"> </span>R\u00f8rvik<span class=\"_ _114\"> </span>67.01%MS Kristiansund A<span class=\"_ _0\"></span>S<span class=\"_ _5b\"> </span>Norsk Fisk<span class=\"_ _6\"></span>etr<span class=\"_ _0\"></span>ansport AS<span class=\"_ _84\"> </span>Norway<span class=\"_ _d2\"> </span>R\u00f8rvik<span class=\"_ _114\"> </span>67.01%MS \u00c5sv<span class=\"_ _6\"></span>\u00e6rfjor<span class=\"_ _6\"></span>d AS<span class=\"_ _2a0\"> </span>Norsk Fiske<span class=\"_ _6\"></span>transport A<span class=\"_ _0\"></span>S<span class=\"_ _84\"> </span>Norway<span class=\"_ _291\"> </span>R\u00f8rvik<span class=\"_ _114\"> </span>67.01%1 <span class=\"_ _48\"> </span>Fr\u00f8<span class=\"_ _6\"></span>y Nor<span class=\"_ _6\"></span>d is 50% owned by Fr<span class=\"_ _6\"></span>\u00f8y Akvaservice A<span class=\"_ _0\"></span>S and 50% owned by Fr\u00f8<span class=\"_ _6\"></span>y AS<span class=\"_ _6\"></span>A",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-227-6": {
   "value": "Acc<span class=\"_ _0\"></span>ounting policiesThe Group classifies non-curr<span class=\"_ _0\"></span>ent assets and disposal gr<span class=\"_ _0\"></span>oups as held for sale if their carrying amounts will be r<span class=\"_ _6\"></span>eco<span class=\"_ _6\"></span>ver<span class=\"_ _0\"></span>ed principally through <span class=\"ws0\">a <span class=\"_ _0\"></span><span class=\"ws26\">sale transaction r<span class=\"_ _6\"></span>ather than thr<span class=\"_ _0\"></span>ough continuing use. Non-curr<span class=\"_ _0\"></span>ent </span></span>assets and disposal gr<span class=\"_ _0\"></span>oups classified as held for sale ar<span class=\"_ _0\"></span>e measured a<span class=\"_ _6\"></span>t the lower o<span class=\"_ _0\"></span>f their carrying amount and fair value less c<span class=\"_ _0\"></span>osts to sell. C<span class=\"_ _6\"></span>osts t<span class=\"_ _6\"></span>o sell are the incr<span class=\"_ _0\"></span>emental c<span class=\"_ _6\"></span>osts dir<span class=\"_ _6\"></span>ectly attributable t<span class=\"_ _6\"></span>o the disposal of an asse<span class=\"_ _6\"></span>t (disposal group), e<span class=\"_ _0\"></span>xcluding finance c<span class=\"_ _0\"></span>osts and income tax e<span class=\"_ _0\"></span>xpense. The criteria f<span class=\"_ _0\"></span>or held for sale classification is r<span class=\"_ _6\"></span>egar<span class=\"_ _0\"></span>ded as met only when the sale is highly probable, and the asset or disposal gr<span class=\"_ _0\"></span>oup is available for immedia<span class=\"_ _0\"></span>te sale in its pr<span class=\"_ _6\"></span>esent c<span class=\"_ _6\"></span>ondition. Actions r<span class=\"_ _0\"></span>equired t<span class=\"_ _6\"></span>o c<span class=\"_ _6\"></span>omplet<span class=\"_ _6\"></span>e the sale should indicat<span class=\"_ _0\"></span>e that it is unlikely tha<span class=\"_ _6\"></span>t significant changes t<span class=\"_ _0\"></span>o the sale will be made or that the decision t<span class=\"_ _6\"></span>o sell will be withdr<span class=\"_ _6\"></span>awn. Management mus<span class=\"_ _6\"></span>t be committ<span class=\"_ _0\"></span>ed to the plan to sell the asse<span class=\"_ _6\"></span>t and the sale e<span class=\"_ _6\"></span>xpected t<span class=\"_ _6\"></span>o be comple<span class=\"_ _0\"></span>ted within one year fr<span class=\"_ _0\"></span>om the date o<span class=\"_ _6\"></span>f the classification.Property<span class=\"_ _0\"></span>, plant and equipment and in<span class=\"_ _6\"></span>tangible assets ar<span class=\"_ _0\"></span>e not deprecia<span class=\"_ _0\"></span>ted or amortised once classified as held for sale. Asse<span class=\"_ _0\"></span>ts and liabilities classified as held for sale ar<span class=\"_ _0\"></span>e present<span class=\"_ _0\"></span>ed separa<span class=\"_ _6\"></span>tely as curr<span class=\"_ _0\"></span>ent items <span class=\"_ _6\"></span>in the sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t of financial position. Disc<span class=\"_ _0\"></span>ontinued opera<span class=\"_ _0\"></span>tions are e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>cluded from the r<span class=\"_ _0\"></span>esults of c<span class=\"_ _6\"></span>ontinuing oper<span class=\"_ _6\"></span>ations and ar<span class=\"_ _0\"></span>e present<span class=\"_ _0\"></span>ed as <span class=\"ws1f\">a </span>single amoun<span class=\"_ _0\"></span>t as profit or loss a<span class=\"_ _0\"></span>fter tax from disc<span class=\"_ _0\"></span>ontinued oper<span class=\"_ _6\"></span>ations in the sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t of pr<span class=\"_ _0\"></span>ofit or loss. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-227-7": {
   "value": "Acc<span class=\"_ _0\"></span>ounting policiesThe Group classifies non-curr<span class=\"_ _0\"></span>ent assets and disposal gr<span class=\"_ _0\"></span>oups as held for sale if their carrying amounts will be r<span class=\"_ _6\"></span>eco<span class=\"_ _6\"></span>ver<span class=\"_ _0\"></span>ed principally through <span class=\"ws0\">a <span class=\"_ _0\"></span><span class=\"ws26\">sale transaction r<span class=\"_ _6\"></span>ather than thr<span class=\"_ _0\"></span>ough continuing use. Non-curr<span class=\"_ _0\"></span>ent </span></span>assets and disposal gr<span class=\"_ _0\"></span>oups classified as held for sale ar<span class=\"_ _0\"></span>e measured a<span class=\"_ _6\"></span>t the lower o<span class=\"_ _0\"></span>f their carrying amount and fair value less c<span class=\"_ _0\"></span>osts to sell. C<span class=\"_ _6\"></span>osts t<span class=\"_ _6\"></span>o sell are the incr<span class=\"_ _0\"></span>emental c<span class=\"_ _6\"></span>osts dir<span class=\"_ _6\"></span>ectly attributable t<span class=\"_ _6\"></span>o the disposal of an asse<span class=\"_ _6\"></span>t (disposal group), e<span class=\"_ _0\"></span>xcluding finance c<span class=\"_ _0\"></span>osts and income tax e<span class=\"_ _0\"></span>xpense. The criteria f<span class=\"_ _0\"></span>or held for sale classification is r<span class=\"_ _6\"></span>egar<span class=\"_ _0\"></span>ded as met only when the sale is highly probable, and the asset or disposal gr<span class=\"_ _0\"></span>oup is available for immedia<span class=\"_ _0\"></span>te sale in its pr<span class=\"_ _6\"></span>esent c<span class=\"_ _6\"></span>ondition. Actions r<span class=\"_ _0\"></span>equired t<span class=\"_ _6\"></span>o c<span class=\"_ _6\"></span>omplet<span class=\"_ _6\"></span>e the sale should indicat<span class=\"_ _0\"></span>e that it is unlikely tha<span class=\"_ _6\"></span>t significant changes t<span class=\"_ _0\"></span>o the sale will be made or that the decision t<span class=\"_ _6\"></span>o sell will be withdr<span class=\"_ _6\"></span>awn. Management mus<span class=\"_ _6\"></span>t be committ<span class=\"_ _0\"></span>ed to the plan to sell the asse<span class=\"_ _6\"></span>t and the sale e<span class=\"_ _6\"></span>xpected t<span class=\"_ _6\"></span>o be comple<span class=\"_ _0\"></span>ted within one year fr<span class=\"_ _0\"></span>om the date o<span class=\"_ _6\"></span>f the classification.Property<span class=\"_ _0\"></span>, plant and equipment and in<span class=\"_ _6\"></span>tangible assets ar<span class=\"_ _0\"></span>e not deprecia<span class=\"_ _0\"></span>ted or amortised once classified as held for sale. Asse<span class=\"_ _0\"></span>ts and liabilities classified as held for sale ar<span class=\"_ _0\"></span>e present<span class=\"_ _0\"></span>ed separa<span class=\"_ _6\"></span>tely as curr<span class=\"_ _0\"></span>ent items <span class=\"_ _6\"></span>in the sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t of financial position. Disc<span class=\"_ _0\"></span>ontinued opera<span class=\"_ _0\"></span>tions are e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>cluded from the r<span class=\"_ _0\"></span>esults of c<span class=\"_ _6\"></span>ontinuing oper<span class=\"_ _6\"></span>ations and ar<span class=\"_ _0\"></span>e present<span class=\"_ _0\"></span>ed as <span class=\"ws1f\">a </span>single amoun<span class=\"_ _0\"></span>t as profit or loss a<span class=\"_ _0\"></span>fter tax from disc<span class=\"_ _0\"></span>ontinued oper<span class=\"_ _6\"></span>ations in the sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t of pr<span class=\"_ _0\"></span>ofit or loss. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-227-8": {
   "value": "Acc<span class=\"_ _0\"></span>ounting policiesThe Group classifies non-curr<span class=\"_ _0\"></span>ent assets and disposal gr<span class=\"_ _0\"></span>oups as held for sale if their carrying amounts will be r<span class=\"_ _6\"></span>eco<span class=\"_ _6\"></span>ver<span class=\"_ _0\"></span>ed principally through <span class=\"ws0\">a <span class=\"_ _0\"></span><span class=\"ws26\">sale transaction r<span class=\"_ _6\"></span>ather than thr<span class=\"_ _0\"></span>ough continuing use. Non-curr<span class=\"_ _0\"></span>ent </span></span>assets and disposal gr<span class=\"_ _0\"></span>oups classified as held for sale ar<span class=\"_ _0\"></span>e measured a<span class=\"_ _6\"></span>t the lower o<span class=\"_ _0\"></span>f their carrying amount and fair value less c<span class=\"_ _0\"></span>osts to sell. C<span class=\"_ _6\"></span>osts t<span class=\"_ _6\"></span>o sell are the incr<span class=\"_ _0\"></span>emental c<span class=\"_ _6\"></span>osts dir<span class=\"_ _6\"></span>ectly attributable t<span class=\"_ _6\"></span>o the disposal of an asse<span class=\"_ _6\"></span>t (disposal group), e<span class=\"_ _0\"></span>xcluding finance c<span class=\"_ _0\"></span>osts and income tax e<span class=\"_ _0\"></span>xpense. The criteria f<span class=\"_ _0\"></span>or held for sale classification is r<span class=\"_ _6\"></span>egar<span class=\"_ _0\"></span>ded as met only when the sale is highly probable, and the asset or disposal gr<span class=\"_ _0\"></span>oup is available for immedia<span class=\"_ _0\"></span>te sale in its pr<span class=\"_ _6\"></span>esent c<span class=\"_ _6\"></span>ondition. Actions r<span class=\"_ _0\"></span>equired t<span class=\"_ _6\"></span>o c<span class=\"_ _6\"></span>omplet<span class=\"_ _6\"></span>e the sale should indicat<span class=\"_ _0\"></span>e that it is unlikely tha<span class=\"_ _6\"></span>t significant changes t<span class=\"_ _0\"></span>o the sale will be made or that the decision t<span class=\"_ _6\"></span>o sell will be withdr<span class=\"_ _6\"></span>awn. Management mus<span class=\"_ _6\"></span>t be committ<span class=\"_ _0\"></span>ed to the plan to sell the asse<span class=\"_ _6\"></span>t and the sale e<span class=\"_ _6\"></span>xpected t<span class=\"_ _6\"></span>o be comple<span class=\"_ _0\"></span>ted within one year fr<span class=\"_ _0\"></span>om the date o<span class=\"_ _6\"></span>f the classification.Property<span class=\"_ _0\"></span>, plant and equipment and in<span class=\"_ _6\"></span>tangible assets ar<span class=\"_ _0\"></span>e not deprecia<span class=\"_ _0\"></span>ted or amortised once classified as held for sale. Asse<span class=\"_ _0\"></span>ts and liabilities classified as held for sale ar<span class=\"_ _0\"></span>e present<span class=\"_ _0\"></span>ed separa<span class=\"_ _6\"></span>tely as curr<span class=\"_ _0\"></span>ent items <span class=\"_ _6\"></span>in the sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t of financial position. Disc<span class=\"_ _0\"></span>ontinued opera<span class=\"_ _0\"></span>tions are e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>cluded from the r<span class=\"_ _0\"></span>esults of c<span class=\"_ _6\"></span>ontinuing oper<span class=\"_ _6\"></span>ations and ar<span class=\"_ _0\"></span>e present<span class=\"_ _0\"></span>ed as <span class=\"ws1f\">a </span>single amoun<span class=\"_ _0\"></span>t as profit or loss a<span class=\"_ _0\"></span>fter tax from disc<span class=\"_ _0\"></span>ontinued oper<span class=\"_ _6\"></span>ations in the sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>t of pr<span class=\"_ _0\"></span>ofit or loss. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-232-2": {
   "value": "NOTE 4.8 <span class=\"_ _224\"> </span> <span class=\"_ _2\"> </span><span class=\"fsa fc4 ls0\">Related party transactions</span>The Group\u2019<span class=\"_ _0\"></span><span class=\"ws3c\">s <span class=\"_ _6\"></span><span class=\"ws26\">par<span class=\"_ _6\"></span>ent c<span class=\"_ _0\"></span>ompany is <span class=\"ws3c\">SalMar</span> AS<span class=\"_ _0\"></span>A. The parent c<span class=\"_ _0\"></span>ompany is K<span class=\"_ _0\"></span>verva Indus<span class=\"_ _6\"></span>trier A<span class=\"_ _6\"></span>S, which owns 41.27% </span></span>of the shar<span class=\"_ _0\"></span>es in <span class=\"ws1f\">SalMar</span> AS<span class=\"_ _6\"></span>A. Even though K<span class=\"_ _0\"></span>verv<span class=\"_ _6\"></span>a Industrier A<span class=\"_ _0\"></span>S doesn\u2019<span class=\"ws1f\">t </span>hav<span class=\"_ _6\"></span>e con<span class=\"_ _0\"></span>trol through legal o<span class=\"_ _0\"></span>wnership in SalMar<span class=\"ws4e\"> A<span class=\"_ _0\"></span>SA, K<span class=\"_ _0\"></span>verva Indus<span class=\"_ _6\"></span>trier A<span class=\"_ _6\"></span>S is through <span class=\"ws0\">a <span class=\"_ _6\"></span><span class=\"ws4e\">qualitativ<span class=\"_ _6\"></span>e assessment c<span class=\"_ _0\"></span>onsidered t<span class=\"_ _6\"></span>o have the po<span class=\"_ _0\"></span>wer over </span></span></span>the inv<span class=\"_ _6\"></span>est<span class=\"_ _6\"></span>ee. Ther<span class=\"_ _6\"></span>e are se<span class=\"_ _0\"></span>veral fact<span class=\"_ _0\"></span>ors supporting the conclusion, including the dispersed ownership o<span class=\"_ _6\"></span>f the r<span class=\"_ _6\"></span>emaining shares in SalMar A<span class=\"_ _0\"></span>SA. See No<span class=\"_ _6\"></span>te 4.2 f<span class=\"_ _6\"></span>or further details.T<span class=\"_ _0\"></span>ransactions with rela<span class=\"_ _6\"></span>ted parties in 2022 (NOK 1,000):<span class=\"_ _220\"> </span>Sales<span class=\"_ _fd\"> </span>Purchases<span class=\"_ _c4\"> </span>Receivables<span class=\"_ _205\"> </span>LiabilitiesAssociat<span class=\"_ _6\"></span>es of the SalMar Gr<span class=\"_ _0\"></span>oup<span class=\"_ _2e8\"> </span>215,388<span class=\"_ _22a\"> </span>100,735<span class=\"_ _ab\"> </span>30,428<span class=\"_ _62\"> </span>10,990Companies c<span class=\"_ _0\"></span>ontrolled by the par<span class=\"_ _0\"></span>ent compan<span class=\"_ _6\"></span>y K<span class=\"_ _0\"></span>verva A<span class=\"_ _0\"></span>S<span class=\"_ _139\"> </span>2,060,367<span class=\"_ _22a\"> </span>455,541<span class=\"_ _22a\"> </span>248,893<span class=\"_ _62\"> </span>16,929Associat<span class=\"_ _6\"></span>es of the par<span class=\"_ _0\"></span>ent compan<span class=\"_ _0\"></span>y Kv<span class=\"_ _6\"></span>erva A<span class=\"_ _0\"></span>S<span class=\"_ _182\"> </span>56,183<span class=\"_ _62\"> </span>22,296<span class=\"_ _b6\"> </span>3,135<span class=\"_ _7c\"> </span>9T<span class=\"_ _0\"></span>ransactions with rela<span class=\"_ _6\"></span>ted parties in 2021 (NOK 1,000):<span class=\"_ _220\"> </span>Sales<span class=\"_ _fd\"> </span>Purchases<span class=\"_ _c4\"> </span>Receivables<span class=\"_ _205\"> </span>LiabilitiesAssociat<span class=\"_ _6\"></span>es of the SalMar Gr<span class=\"_ _0\"></span>oup<span class=\"_ _2e8\"> </span>211,107<span class=\"_ _62\"> </span>70,285<span class=\"_ _ab\"> </span>36,534<span class=\"_ _99\"> </span>0Companies c<span class=\"_ _0\"></span>ontrolled by the par<span class=\"_ _0\"></span>ent compan<span class=\"_ _6\"></span>y K<span class=\"_ _0\"></span>verva A<span class=\"_ _0\"></span>S<span class=\"_ _139\"> </span>1,693,721<span class=\"_ _22a\"> </span>354,038<span class=\"_ _22a\"> </span>205,806<span class=\"_ _62\"> </span>20,705Associat<span class=\"_ _6\"></span>es of the par<span class=\"_ _0\"></span>ent compan<span class=\"_ _0\"></span>y Kv<span class=\"_ _6\"></span>erva A<span class=\"_ _0\"></span>S<span class=\"_ _2e9\"> </span>0<span class=\"_ _62\"> </span>31,059<span class=\"_ _99\"> </span>0<span class=\"_ _99\"> </span>0T<span class=\"_ _0\"></span>ransactions be<span class=\"_ _6\"></span>tween the Group and r<span class=\"_ _0\"></span>elated parties ar<span class=\"_ _0\"></span>e undertaken a<span class=\"_ _6\"></span>t marke<span class=\"_ _0\"></span>t terms and conditions. In<span class=\"_ _6\"></span> addition, dividends hav<span class=\"_ _6\"></span>e been receiv<span class=\"_ _0\"></span>ed from associat<span class=\"_ _0\"></span>es (see Note 3.5), while bene<span class=\"_ _6\"></span>fits hav<span class=\"_ _6\"></span>e been paid to members of the Boar<span class=\"_ _0\"></span>d and senior ex<span class=\"_ _0\"></span>ecutives (see No<span class=\"_ _6\"></span>te 2.3).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-241-3": {
   "value": "NOTE 4.12  <span class=\"fsa fc4 ls0\">Climate risk</span>In 2022, <span class=\"ws20\">SalMar</span> c<span class=\"_ _6\"></span>onducted <span class=\"ws20\">a <span class=\"_ _1\"></span></span>climat<span class=\"_ _6\"></span>e risk analysis of all its oper<span class=\"_ _0\"></span>ations across the v<span class=\"_ _6\"></span>alue chain fr<span class=\"_ _6\"></span>om roe t<span class=\"_ _0\"></span>o plate and acc<span class=\"_ _0\"></span>ompanying suppliers to the v<span class=\"_ _6\"></span>alue chain. The analysis is aligned with the T<span class=\"_ _c\"></span>ask For<span class=\"_ _0\"></span>ce on Climate-r<span class=\"_ _0\"></span>elated Financial Disclosur<span class=\"_ _0\"></span>es (TCFD) fr<span class=\"_ _0\"></span>amework and analyses bo<span class=\"_ _6\"></span>th threa<span class=\"_ _0\"></span>ts and opportunities and associat<span class=\"_ _0\"></span>ed physical and transitional implica<span class=\"_ _0\"></span>tions to <span class=\"ws18\">SalMar<span class=\"ls0 ws0\">\u2019</span>s <span class=\"_ _1\"></span>financi</span>al position.Some k<span class=\"_ _6\"></span>ey findings include:\u2022 <span class=\"_ _84\"> </span><span class=\"ff3 fc4\">SalMar\u2019<span class=\"_ _0\"></span>s assets running on fossil fuels, e.g., w<span class=\"_ _6\"></span>ork boats, c<span class=\"_ _0\"></span>ompany cars, et<span class=\"_ _6\"></span>c. ar<span class=\"_ _6\"></span>e sensitive t<span class=\"_ _6\"></span>o </span>SalMar\u2019<span class=\"_ _0\"></span>s climate ambitions and e<span class=\"_ _0\"></span>xternal pr<span class=\"_ _6\"></span>essure t<span class=\"_ _0\"></span>o quickly transition to z<span class=\"_ _6\"></span>ero-emission fuels.\u2022 <span class=\"_ _84\"> </span><span class=\"ff3 fc4\">SalMar\u2019<span class=\"_ _0\"></span>s open cages, being sever<span class=\"_ _0\"></span>al hundred in the number<span class=\"_ _6\"></span>, would be under thr<span class=\"_ _0\"></span>eat if </span>gov<span class=\"_ _6\"></span>erning bodies in Norway or Iceland decided t<span class=\"_ _6\"></span>o shift their fish farming str<span class=\"_ _0\"></span>ategy t<span class=\"_ _6\"></span>o solely include closed cages, e.g., on the basis of en<span class=\"_ _6\"></span>vironmen<span class=\"_ _0\"></span>tal inter<span class=\"_ _0\"></span>ests. This threa<span class=\"_ _6\"></span>t is r<span class=\"_ _6\"></span>elev<span class=\"_ _6\"></span>ant c<span class=\"_ _6\"></span>onsidering the ongoing discussions on this topic in Canada.\u2022 <span class=\"_ _84\"> </span><span class=\"ff3 fc4\">Carbon taxa<span class=\"_ _0\"></span>tion is a hot topic in global business t<span class=\"_ _6\"></span>oday<span class=\"_ _0\"></span>, but is yet t<span class=\"_ _6\"></span>o be consider<span class=\"_ _0\"></span>ed for fish </span>farming oper<span class=\"_ _6\"></span>ations in Norwa<span class=\"_ _6\"></span>y and Iceland. If a significant carbon tax was in<span class=\"_ _6\"></span>troduced t<span class=\"_ _6\"></span>o SalMar\u2019<span class=\"_ _0\"></span>s operations, this c<span class=\"_ _0\"></span>ould have ma<span class=\"_ _6\"></span>terial financial implica<span class=\"_ _0\"></span>tions.In c<span class=\"_ _6\"></span>onclusion, there ar<span class=\"_ _0\"></span>e curren<span class=\"_ _6\"></span>tly no indicat<span class=\"_ _6\"></span>ors of po<span class=\"_ _6\"></span>ten<span class=\"_ _0\"></span>tial climate risks ha<span class=\"_ _6\"></span>ving <span class=\"ws0\">a </span>ma<span class=\"_ _6\"></span>terial impact o<span class=\"_ _6\"></span>f the carrying amount o<span class=\"_ _0\"></span>f <span class=\"ws3b\">SalMar<span class=\"ls0 ws0\">'<span class=\"_ _6\"></span><span class=\"ls19 ws3b\">s <span class=\"_ _1\"></span><span class=\"ws1c\">assets, or hav<span class=\"_ _6\"></span>e mat<span class=\"_ _6\"></span>erial impact on <span class=\"ws3b\">SalMar<span class=\"ls0 ws0\">'<span class=\"_ _0\"></span><span class=\"ls19 ws3b\">s <span class=\"_ _1\"></span><span class=\"ws1c\">activities and the expect<span class=\"_ _6\"></span>ed </span></span></span></span></span></span></span></span>futur<span class=\"_ _6\"></span>e cash flow. Ho<span class=\"_ _6\"></span>wev<span class=\"_ _0\"></span>er, this r<span class=\"_ _6\"></span>emains an important ma<span class=\"_ _6\"></span>tter t<span class=\"_ _6\"></span>o c<span class=\"_ _6\"></span>ontinue t<span class=\"_ _6\"></span>o assess in the coming y<span class=\"_ _6\"></span>ears.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-242-2": {
   "value": "NOTE 4.13 <span class=\"_\"> </span><span class=\"fsa fc4 ls0\">Ev<span class=\"_ _6\"></span>ents occurring after the repor<span class=\"_ _1\"></span>ting period</span>New in<span class=\"_ _6\"></span>forma<span class=\"_ _6\"></span>tion concerning the c<span class=\"_ _0\"></span>ompany'<span class=\"_ _0\"></span><span class=\"ws20\">s <span class=\"_ _1\"></span><span class=\"ws1c\">financial position on the reporting dat<span class=\"_ _0\"></span>e is disclosed in </span></span>the annual financial sta<span class=\"_ _6\"></span>temen<span class=\"_ _6\"></span>ts. Even<span class=\"_ _6\"></span>ts occurring aft<span class=\"_ _0\"></span>er the reporting period that do no<span class=\"_ _0\"></span>t affect the c<span class=\"_ _6\"></span>ompany'<span class=\"_ _0\"></span>s <span class=\"ws16\">financial position on the reporting dat<span class=\"_ _0\"></span>e, but which will aff<span class=\"_ _6\"></span>ect it in the future, ar<span class=\"_ _0\"></span>e disclosed </span>wher<span class=\"_ _6\"></span>e mat<span class=\"_ _6\"></span>erial.Compulsory acquisition o<span class=\"_ _6\"></span>f all remaining shar<span class=\"_ _0\"></span>es in NTS Follo<span class=\"_ _6\"></span>wing the comple<span class=\"_ _6\"></span>tion of the manda<span class=\"_ _0\"></span>tory off<span class=\"_ _6\"></span>er for t<span class=\"_ _0\"></span>o acquire all shar<span class=\"_ _6\"></span>es in N<span class=\"_ _6\"></span>TS, <span class=\"ws0\">SalMar</span> owns 92,93 per cent o<span class=\"_ _6\"></span>f the shar<span class=\"_ _6\"></span>es in the compan<span class=\"_ _0\"></span>y. On 3 January 2023 <span class=\"ws1f\">SalMar</span> publicly announced that they r<span class=\"_ _6\"></span>esolved to carry out <span class=\"ws0\">a </span>c<span class=\"_ _0\"></span>ompulsory acquisition of all r<span class=\"_ _6\"></span>emaining shares in the c<span class=\"_ _0\"></span>ompany not o<span class=\"_ _0\"></span>wned by <span class=\"ws0\">SalMar</span> and with eff<span class=\"_ _0\"></span>ect from 3 January 2023, <span class=\"ws0\">SalMar</span> became 100 per cent o<span class=\"_ _6\"></span>wner of all shar<span class=\"_ _0\"></span>es in NTS. The t<span class=\"_ _6\"></span>otal c<span class=\"_ _6\"></span>onsidera<span class=\"_ _6\"></span>tion for the r<span class=\"_ _0\"></span>emaining shares was NOK 674,3 millions. For acc<span class=\"_ _0\"></span>ounting purposes, the eff<span class=\"_ _0\"></span>ect of the tr<span class=\"_ _6\"></span>ansaction is rec<span class=\"_ _0\"></span>ognised directly t<span class=\"_ _6\"></span>o equity in the period. As a consequence o<span class=\"_ _6\"></span>f the tr<span class=\"_ _6\"></span>ansaction the non-c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling int<span class=\"_ _0\"></span>erest r<span class=\"_ _0\"></span>elated t<span class=\"_ _6\"></span>o tr<span class=\"_ _6\"></span>easury shares o<span class=\"_ _0\"></span>wned by NTS amoun<span class=\"_ _6\"></span>ting to NOK 319,2 millions will r<span class=\"_ _6\"></span>educe the equity attributable t<span class=\"_ _6\"></span>o shareholders in SalMar acc<span class=\"_ _0\"></span>ordingly. A<span class=\"_ _0\"></span>fter the c<span class=\"_ _6\"></span>ompulsory acquistion, the r<span class=\"_ _6\"></span>emaining non-c<span class=\"_ _6\"></span>ontr<span class=\"_ _6\"></span>olling shar<span class=\"_ _6\"></span>eholders have made <span class=\"ws0\">a <span class=\"_ _6\"></span><span class=\"ws18\">formal c<span class=\"_ _0\"></span>om<span class=\"ws0\">-</span></span></span>plaint about the r<span class=\"_ _0\"></span>edemption sum.Dives<span class=\"_ _6\"></span>tment o<span class=\"_ _0\"></span>f NRS Sales office On 28 February 2023 the sales office f<span class=\"_ _6\"></span>or NRS in Kristiansund was sold t<span class=\"_ _6\"></span>o Visscher Seaf<span class=\"_ _6\"></span>ood.Disc<span class=\"_ _6\"></span>ontinued oper<span class=\"_ _0\"></span>ations a<span class=\"_ _6\"></span>t SalmoSea AS 10 Mar<span class=\"_ _6\"></span>ch 2023 the Boar<span class=\"_ _6\"></span>d of Dir<span class=\"_ _0\"></span>ectors in SalmoSea AS, <span class=\"ws0\">a </span>subsidiary of Salmonor A<span class=\"_ _0\"></span>S, announced that they will disc<span class=\"_ _0\"></span>ontinue opera<span class=\"_ _0\"></span>tions. SalmoSea is <span class=\"ws0\">a </span>harv<span class=\"_ _6\"></span>esting facility in Fler<span class=\"_ _0\"></span>engstrand near R<span class=\"_ _0\"></span>\u00f8rvik in north<span class=\"ws0\">-</span>ern parts of Cen<span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>al Norway. Ov<span class=\"_ _6\"></span>er time, SalmoSea has not been able t<span class=\"_ _6\"></span>o c<span class=\"_ _6\"></span>ov<span class=\"_ _6\"></span>er its obligations, and the boar<span class=\"_ _6\"></span>d'<span class=\"_ _0\"></span>s opinion is that the c<span class=\"_ _0\"></span>ompany'<span class=\"_ _0\"></span>s harvesting business will no<span class=\"_ _0\"></span>t be competitiv<span class=\"_ _0\"></span>e in the future.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "f83507": {
   "value": "SalMar ASA",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-251-1": {
   "value": "Industriveien 51N-7266 KvervaNORWAY",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-251-2": {
   "value": "Industriveien 51N-7266 KvervaNORWAY",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGDBK67",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  }
 }
}