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  },
  "s8_notes__7__5": {
   "value": "NOTES T<span class=\"_ _0\"></span>O THE CONSOLID<span class=\"_ _0\"></span>A<span class=\"_ _c8\"></span>TED FINANCI<span class=\"_ _2\"></span>AL ST<span class=\"_ _1\"></span>A<span class=\"_ _c8\"></span>TEMENTS NOTE 01 <span class=\"_ _9\"></span> <span class=\"fc6 lsbf ws10b\">GENER<span class=\"_ _2\"></span>AL INFORMA<span class=\"_ _c8\"></span>T<span class=\"_ _2\"></span>ION</span>Vow ASA<span class=\"_ _2\"></span>, w<span class=\"_ _2\"></span>hich is t<span class=\"_ _2\"></span>he par<span class=\"_ _2\"></span>ent co<span class=\"_ _2\"></span>mpany o<span class=\"_ _2\"></span>f the Vow grou<span class=\"_ _2\"></span>p (the gro<span class=\"_ _2\"></span>up)<span class=\"_ _0\"></span>, is a l<span class=\"_ _2\"></span>imited l<span class=\"_ _2\"></span>iabil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y comp<span class=\"_ _2\"></span>any inc<span class=\"_ _2\"></span>orp<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ated and domi<span class=\"_ _2\"></span>cile<span class=\"_ _2\"></span>d in Nor<span class=\"_ _2\"></span>way, with it<span class=\"_ _2\"></span>s hea<span class=\"_ _2\"></span>d of<span class=\"_ _2\"></span>fic<span class=\"_ _2\"></span>e at Lysaker T<span class=\"_ _0\"></span>or<span class=\"_ _2\"></span>g 12, NO-<span class=\"_ _0\"></span>1<span class=\"_ _2\"></span>366 L<span class=\"_ _0\"></span>ysaker<span class=\"_ _0\"></span>.The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up deli<span class=\"_ _2\"></span>ver<span class=\"_ _2\"></span>s adva<span class=\"_ _2\"></span>nce<span class=\"_ _2\"></span>d tech<span class=\"_ _2\"></span>nolog<span class=\"_ _2\"></span>ies f<span class=\"_ _2\"></span>or pro<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>ssing wa<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>te and purify<span class=\"_ _2\"></span>ing wastewater<span class=\"_ _0\"></span> in cruise, aquacultu<span class=\"_ _0\"></span>re and landba<span class=\"_ _2\"></span>sed indus<span class=\"_ _2\"></span>trie<span class=\"_ _2\"></span>s. O<span class=\"_ _2\"></span>wner<span class=\"_ _2\"></span>s op<span class=\"_ _2\"></span>erat<span class=\"_ _2\"></span>ing the gr<span class=\"_ _2\"></span>oup<span class=\"_ _c8\"></span>\u00b4<span class=\"_ _0\"></span>s syste<span class=\"_ _2\"></span>ms have the solution to<span class=\"_ _0\"></span> conver<span class=\"_ _2\"></span>t all waste and wastewater in<span class=\"_ _0\"></span>to clean energ<span class=\"_ _2\"></span>y and pu<span class=\"_ _2\"></span>rif<span class=\"_ _2\"></span>ied wate<span class=\"_ _2\"></span>r which m<span class=\"_ _2\"></span>eet<span class=\"_ _2\"></span>s the hig<span class=\"_ _2\"></span>hes<span class=\"_ _2\"></span>t inter<span class=\"_ _2\"></span>nation<span class=\"_ _2\"></span>al discharge standards. C. H<span class=\"_ _2\"></span>. Evens<span class=\"_ _2\"></span>en Indus<span class=\"_ _2\"></span>trio<span class=\"_ _2\"></span>vner A<span class=\"_ _2\"></span>S (C. H<span class=\"_ _2\"></span>. Evens<span class=\"_ _2\"></span>en) wa<span class=\"_ _2\"></span>s acqui<span class=\"_ _2\"></span>red 30 Mar<span class=\"_ _2\"></span>ch 2022<span class=\"_ _2\"></span>. C. H<span class=\"_ _2\"></span>. Evense<span class=\"_ _2\"></span>n is a supp<span class=\"_ _2\"></span>lier of te<span class=\"_ _2\"></span>chno<span class=\"_ _2\"></span>log<span class=\"_ _2\"></span>y and s<span class=\"_ _2\"></span>olutio<span class=\"_ _2\"></span>ns for hig<span class=\"_ _2\"></span>h-temp<span class=\"_ _2\"></span>eratu<span class=\"_ _2\"></span>re indu<span class=\"_ _2\"></span>stri<span class=\"_ _2\"></span>al pro<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s for in<span class=\"_ _2\"></span>dustr<span class=\"_ _2\"></span>ies to low<span class=\"_ _2\"></span>er emis<span class=\"_ _2\"></span>sions a<span class=\"_ _2\"></span>nd impr<span class=\"_ _2\"></span>ove op<span class=\"_ _2\"></span>era<span class=\"_ _2\"></span>tional ef<span class=\"_ _2\"></span>fi<span class=\"_ _2\"></span>cien<span class=\"_ _2\"></span>cies<span class=\"_ _2\"></span>, which m<span class=\"_ _2\"></span>akes it a<span class=\"_ _2\"></span>n excelle<span class=\"_ _2\"></span>nt match wi<span class=\"_ _2\"></span>th Vow\u2019s pyr<span class=\"_ _2\"></span>olysis-b<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>sed c<span class=\"_ _2\"></span>ircul<span class=\"_ _2\"></span>ar c<span class=\"_ _2\"></span>arb<span class=\"_ _2\"></span>on an<span class=\"_ _2\"></span>d CO2 neutral energ<span class=\"_ _2\"></span>y solu<span class=\"_ _2\"></span>tions<span class=\"_ _2\"></span>. The f<span class=\"_ _2\"></span>inan<span class=\"_ _2\"></span>cial r<span class=\"_ _2\"></span>esult<span class=\"_ _2\"></span>s of C. H<span class=\"_ _2\"></span>. Evense<span class=\"_ _2\"></span>n have be<span class=\"_ _2\"></span>en inclu<span class=\"_ _2\"></span>ded in th<span class=\"_ _2\"></span>e Vow group a<span class=\"_ _2\"></span>cc<span class=\"_ _2\"></span>ount<span class=\"_ _2\"></span>s from 1 A<span class=\"_ _2\"></span>pr<span class=\"_ _2\"></span>il 2022 and a<span class=\"_ _2\"></span>re rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ted a<span class=\"_ _2\"></span>s p<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>t of the L<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>dba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d segm<span class=\"_ _2\"></span>ent.The a<span class=\"_ _2\"></span>cqui<span class=\"_ _2\"></span>sition of E<span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>A in 2019 bro<span class=\"_ _2\"></span>aden th<span class=\"_ _2\"></span>e gro<span class=\"_ _2\"></span>up\u2019s techno<span class=\"_ _2\"></span>log<span class=\"_ _2\"></span>y por<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>fo<span class=\"_ _2\"></span>lio an<span class=\"_ _2\"></span>d pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>ts fo<span class=\"_ _2\"></span>r la<span class=\"_ _2\"></span>ndba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d indus<span class=\"_ _2\"></span>tri<span class=\"_ _2\"></span>es. T<span class=\"_ _2\"></span>his inc<span class=\"_ _2\"></span>lude<span class=\"_ _2\"></span>s patent<span class=\"_ _0\"></span>ed solutions for pyrolysis<span class=\"_ _0\"></span> proc<span class=\"_ _2\"></span>ess for converting<span class=\"_ _0\"></span> biom<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>s, pl<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>sti<span class=\"_ _2\"></span>cs a<span class=\"_ _2\"></span>nd wa<span class=\"_ _2\"></span>ste into e<span class=\"_ _2\"></span>ner<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>y and use<span class=\"_ _2\"></span>ful pr<span class=\"_ _2\"></span>odu<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s. Valuable<span class=\"_ _0\"></span> residual<span class=\"_ _2\"></span>s and nutrients from the<span class=\"_ _0\"></span> pro<span class=\"_ _2\"></span>cesses c<span class=\"_ _2\"></span>an be re<span class=\"_ _2\"></span>cover<span class=\"_ _2\"></span>ed fo<span class=\"_ _2\"></span>r reus<span class=\"_ _2\"></span>e. The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up prov<span class=\"_ _2\"></span>ides l<span class=\"_ _2\"></span>ife c<span class=\"_ _2\"></span>ycle s<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vi<span class=\"_ _2\"></span>ces in terms o<span class=\"_ _2\"></span>f par<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s, co<span class=\"_ _2\"></span>nsuma<span class=\"_ _2\"></span>bles<span class=\"_ _2\"></span>, and op<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>ationa<span class=\"_ _2\"></span>l as<span class=\"_ _2\"></span>sis<span class=\"_ _2\"></span>tanc<span class=\"_ _2\"></span>e to the installed ba<span class=\"_ _2\"></span>se worldwide.Vow Gre<span class=\"_ _2\"></span>en Met<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>s AS w<span class=\"_ _2\"></span>as d<span class=\"_ _2\"></span>emer<span class=\"_ _2\"></span>ged f<span class=\"_ _2\"></span>rom Vow A<span class=\"_ _2\"></span>SA on 9 J<span class=\"_ _2\"></span>uly 2021 and l<span class=\"_ _2\"></span>iste<span class=\"_ _2\"></span>d on Euron<span class=\"_ _2\"></span>ex<span class=\"_ _2\"></span>t Grow<span class=\"_ _2\"></span>th 1<span class=\"_ _2\"></span>2 July 2021<span class=\"_ _2\"></span>. Vow ASA made a<span class=\"_ _2\"></span>n inves<span class=\"_ _2\"></span>tment thr<span class=\"_ _2\"></span>oug<span class=\"_ _2\"></span>h the c<span class=\"_ _2\"></span>ash in<span class=\"_ _2\"></span>jec<span class=\"_ _2\"></span>tion o<span class=\"_ _2\"></span>f NOK 1<span class=\"_ _2\"></span>50 milli<span class=\"_ _2\"></span>on in Vow Gre<span class=\"_ _2\"></span>en Met<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>s A<span class=\"_ _2\"></span>S, whic<span class=\"_ _2\"></span>h resu<span class=\"_ _2\"></span>lted in an own<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>ship of 30.4 p<span class=\"_ _2\"></span>er c<span class=\"_ _2\"></span>ent.The f<span class=\"_ _2\"></span>inan<span class=\"_ _2\"></span>cial s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ents w<span class=\"_ _2\"></span>ere ap<span class=\"_ _2\"></span>prove<span class=\"_ _2\"></span>d by the c<span class=\"_ _2\"></span>ompa<span class=\"_ _2\"></span>ny<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s bo<span class=\"_ _2\"></span>ard on 25 A<span class=\"_ _2\"></span>pri<span class=\"_ _2\"></span>l 2023.NOTE 02 <span class=\"_ _9\"></span> <span class=\"fc6 lsbf ws10b\">SUMMARY OF<span class=\"_ _0\"></span> SIGNIFICANT A<span class=\"_ _0\"></span>CCOUNTING POLICIES</span>The principal accountin<span class=\"_ _0\"></span>g policies applied in the<span class=\"_ _0\"></span> prepar<span class=\"_ _2\"></span>ation o<span class=\"_ _0\"></span>f these consolidated financial statements are set<span class=\"_ _0\"></span> out below.2.1 Ba<span class=\"_ _2\"></span>sis for preparationThe consolidated financial statements hav<span class=\"_ _0\"></span>e been prep<span class=\"_ _2\"></span>ared in accordanc<span class=\"_ _2\"></span>e with<span class=\"_ _0\"></span> International Financial R<span class=\"_ _0\"></span>epor<span class=\"_ _2\"></span>ting Standards (IFR<span class=\"_ _2\"></span>S) as a<span class=\"_ _2\"></span>dopte<span class=\"_ _2\"></span>d by the Euro<span class=\"_ _2\"></span>pea<span class=\"_ _2\"></span>n Union (<span class=\"_ _2\"></span>EU) and in accordanc<span class=\"_ _2\"></span>e with<span class=\"_ _0\"></span> the additional requirements following<span class=\"_ _0\"></span> the Nor<span class=\"_ _2\"></span>weg<span class=\"_ _2\"></span>ian Acc<span class=\"_ _2\"></span>ounting Act<span class=\"_ _2\"></span>.The f<span class=\"_ _2\"></span>inan<span class=\"_ _2\"></span>cial s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ents h<span class=\"_ _2\"></span>ave be<span class=\"_ _2\"></span>en pre<span class=\"_ _2\"></span>par<span class=\"_ _2\"></span>ed on a hi<span class=\"_ _2\"></span>stor<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>al cos<span class=\"_ _2\"></span>t ba<span class=\"_ _2\"></span>sis<span class=\"_ _2\"></span>, except fo<span class=\"_ _2\"></span>r der<span class=\"_ _2\"></span>ivati<span class=\"_ _2\"></span>ve fina<span class=\"_ _2\"></span>ncia<span class=\"_ _2\"></span>l instr<span class=\"_ _2\"></span>ument<span class=\"_ _2\"></span>s.2.<span class=\"_ _2\"></span>2 Basis of consolidationSubsidiaries are all en<span class=\"_ _0\"></span>tities (including structured entities<span class=\"_ _0\"></span>) over whic<span class=\"_ _2\"></span>h the gr<span class=\"_ _2\"></span>oup ha<span class=\"_ _2\"></span>s co<span class=\"_ _2\"></span>ntrol<span class=\"_ _2\"></span>. T<span class=\"_ _2\"></span>he gr<span class=\"_ _2\"></span>oup co<span class=\"_ _2\"></span>ntrol<span class=\"_ _2\"></span>s an e<span class=\"_ _2\"></span>ntit<span class=\"_ _2\"></span>y whe<span class=\"_ _2\"></span>n the gr<span class=\"_ _2\"></span>oup is ex<span class=\"_ _2\"></span>pos<span class=\"_ _2\"></span>ed to, or ha<span class=\"_ _2\"></span>s r<span class=\"_ _2\"></span>ight<span class=\"_ _2\"></span>s to, vari<span class=\"_ _2\"></span>able r<span class=\"_ _2\"></span>eturns f<span class=\"_ _2\"></span>rom its i<span class=\"_ _2\"></span>nvolvem<span class=\"_ _2\"></span>ent with th<span class=\"_ _2\"></span>e entit<span class=\"_ _2\"></span>y, and ha<span class=\"_ _2\"></span>s the ab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y to af<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>ct thos<span class=\"_ _2\"></span>e retur<span class=\"_ _2\"></span>ns thro<span class=\"_ _2\"></span>ugh it<span class=\"_ _2\"></span>s powe<span class=\"_ _2\"></span>r to dire<span class=\"_ _2\"></span>ct th<span class=\"_ _2\"></span>e ac<span class=\"_ _2\"></span>tivi<span class=\"_ _2\"></span>tiesof the ent<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>. Sub<span class=\"_ _2\"></span>sidiar<span class=\"_ _2\"></span>ies a<span class=\"_ _2\"></span>re ful<span class=\"_ _2\"></span>ly con<span class=\"_ _2\"></span>soli<span class=\"_ _2\"></span>dated f<span class=\"_ _2\"></span>rom the date on wh<span class=\"_ _2\"></span>ich co<span class=\"_ _2\"></span>ntrol i<span class=\"_ _2\"></span>s tran<span class=\"_ _2\"></span>sfe<span class=\"_ _2\"></span>rre<span class=\"_ _2\"></span>d to the gr<span class=\"_ _2\"></span>oup. T<span class=\"_ _2\"></span>hey ar<span class=\"_ _2\"></span>e dec<span class=\"_ _2\"></span>ons<span class=\"_ _2\"></span>olid<span class=\"_ _2\"></span>ated fr<span class=\"_ _2\"></span>om the date th<span class=\"_ _2\"></span>at contr<span class=\"_ _2\"></span>ol c<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>ses.Intercompany t<span class=\"_ _0\"></span>r<span class=\"_ _2\"></span>ansactions, balan<span class=\"_ _2\"></span>ces and unrealised gains on tr<span class=\"_ _2\"></span>ansa<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>ons b<span class=\"_ _2\"></span>etwe<span class=\"_ _2\"></span>en g<span class=\"_ _2\"></span>roup c<span class=\"_ _2\"></span>ompa<span class=\"_ _2\"></span>nies a<span class=\"_ _2\"></span>re elim<span class=\"_ _2\"></span>inated<span class=\"_ _2\"></span>. Unre<span class=\"_ _2\"></span>alis<span class=\"_ _2\"></span>ed los<span class=\"_ _2\"></span>ses a<span class=\"_ _2\"></span>re al<span class=\"_ _2\"></span>so e<span class=\"_ _2\"></span>liminate<span class=\"_ _2\"></span>d unles<span class=\"_ _2\"></span>s the tr<span class=\"_ _2\"></span>ans<span class=\"_ _2\"></span>act<span class=\"_ _2\"></span>ion prov<span class=\"_ _2\"></span>ide<span class=\"_ _2\"></span>s evid<span class=\"_ _2\"></span>enc<span class=\"_ _2\"></span>e of an impa<span class=\"_ _2\"></span>irme<span class=\"_ _2\"></span>nt of the tr<span class=\"_ _2\"></span>ans<span class=\"_ _2\"></span>fer<span class=\"_ _2\"></span>red a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set. Acc<span class=\"_ _2\"></span>ounting p<span class=\"_ _2\"></span>olic<span class=\"_ _2\"></span>ies of su<span class=\"_ _2\"></span>bsidia<span class=\"_ _2\"></span>rie<span class=\"_ _2\"></span>s have be<span class=\"_ _2\"></span>en cha<span class=\"_ _2\"></span>nged wh<span class=\"_ _2\"></span>ere nec<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>sar<span class=\"_ _2\"></span>y to e<span class=\"_ _2\"></span>nsure c<span class=\"_ _2\"></span>onsis<span class=\"_ _2\"></span>tenc<span class=\"_ _2\"></span>y with th<span class=\"_ _2\"></span>e pol<span class=\"_ _2\"></span>icie<span class=\"_ _2\"></span>s adop<span class=\"_ _2\"></span>ted by the gr<span class=\"_ _2\"></span>oup.Non<span class=\"_ _2\"></span>-c<span class=\"_ _2\"></span>ontro<span class=\"_ _2\"></span>lling inter<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>ts in the r<span class=\"_ _2\"></span>esult<span class=\"_ _2\"></span>s and e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y of subsidiaries are s<span class=\"_ _0\"></span>hown separ<span class=\"_ _2\"></span>ately<span class=\"_ _0\"></span> in the consolidated st<span class=\"_ _2\"></span>atement of p<span class=\"_ _2\"></span>rof<span class=\"_ _2\"></span>it or los<span class=\"_ _2\"></span>s, s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent of co<span class=\"_ _2\"></span>mpre<span class=\"_ _2\"></span>hensi<span class=\"_ _2\"></span>ve inco<span class=\"_ _2\"></span>me, s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent of cha<span class=\"_ _2\"></span>nges in e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y and b<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>e shee<span class=\"_ _2\"></span>t, res<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>tiv<span class=\"_ _2\"></span>ely. I<span class=\"_ _0\"></span>f the g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up lose<span class=\"_ _2\"></span>s contr<span class=\"_ _2\"></span>ol over a su<span class=\"_ _2\"></span>bsidia<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y, it der<span class=\"_ _2\"></span>eco<span class=\"_ _2\"></span>gnis<span class=\"_ _2\"></span>es the a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ets<span class=\"_ _2\"></span>, liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s and no<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>contr<span class=\"_ _2\"></span>olling i<span class=\"_ _2\"></span>nteres<span class=\"_ _2\"></span>t, and r<span class=\"_ _2\"></span>ecl<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>ssif<span class=\"_ _2\"></span>y to p<span class=\"_ _2\"></span>rof<span class=\"_ _2\"></span>it or los<span class=\"_ _2\"></span>s, or t<span class=\"_ _2\"></span>ran<span class=\"_ _2\"></span>sfer<span class=\"_ _2\"></span>s dir<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tly to ret<span class=\"_ _2\"></span>aine<span class=\"_ _2\"></span>d ear<span class=\"_ _2\"></span>nings a<span class=\"_ _2\"></span>s app<span class=\"_ _2\"></span>ropr<span class=\"_ _2\"></span>iate, the a<span class=\"_ _2\"></span>mount<span class=\"_ _2\"></span>s re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d in other com<span class=\"_ _2\"></span>preh<span class=\"_ _2\"></span>ensiv<span class=\"_ _2\"></span>e inco<span class=\"_ _2\"></span>me in re<span class=\"_ _2\"></span>latio<span class=\"_ _2\"></span>n to the subsi<span class=\"_ _2\"></span>diar<span class=\"_ _2\"></span>y.The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up treat<span class=\"_ _2\"></span>s tra<span class=\"_ _2\"></span>nsa<span class=\"_ _2\"></span>ctio<span class=\"_ _2\"></span>ns with n<span class=\"_ _2\"></span>on-<span class=\"_ _2\"></span>cont<span class=\"_ _2\"></span>roll<span class=\"_ _2\"></span>ing intere<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s that do n<span class=\"_ _2\"></span>ot resu<span class=\"_ _2\"></span>lt in a loss o<span class=\"_ _2\"></span>f contr<span class=\"_ _2\"></span>ol a<span class=\"_ _2\"></span>s tra<span class=\"_ _2\"></span>nsac<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>ns with e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y owne<span class=\"_ _2\"></span>rs of th<span class=\"_ _2\"></span>e gro<span class=\"_ _2\"></span>up. A chang<span class=\"_ _2\"></span>e in owne<span class=\"_ _2\"></span>rship i<span class=\"_ _2\"></span>nteres<span class=\"_ _2\"></span>t re<span class=\"_ _2\"></span>sults in an adju<span class=\"_ _2\"></span>stme<span class=\"_ _2\"></span>nt bet<span class=\"_ _2\"></span>wee<span class=\"_ _2\"></span>n the c<span class=\"_ _2\"></span>arr<span class=\"_ _3\"></span>ying amo<span class=\"_ _2\"></span>unts o<span class=\"_ _2\"></span>f the co<span class=\"_ _2\"></span>ntroll<span class=\"_ _2\"></span>ing and n<span class=\"_ _2\"></span>on-<span class=\"_ _2\"></span>contr<span class=\"_ _2\"></span>olling i<span class=\"_ _2\"></span>ntere<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s to refle<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t their r<span class=\"_ _2\"></span>elat<span class=\"_ _2\"></span>ive inter<span class=\"_ _2\"></span>est<span class=\"_ _2\"></span>s in the sub<span class=\"_ _2\"></span>sidiar<span class=\"_ _2\"></span>y. Any dif<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>eren<span class=\"_ _2\"></span>ce b<span class=\"_ _2\"></span>etwe<span class=\"_ _2\"></span>en the a<span class=\"_ _2\"></span>mount o<span class=\"_ _2\"></span>f the adjustment t<span class=\"_ _0\"></span>o non-<span class=\"_ _2\"></span>controlling i<span class=\"_ _0\"></span>nterest<span class=\"_ _2\"></span>s, and any<span class=\"_ _0\"></span> consider<span class=\"_ _2\"></span>ation pai<span class=\"_ _2\"></span>d or re<span class=\"_ _2\"></span>cei<span class=\"_ _2\"></span>ved, i<span class=\"_ _2\"></span>s rec<span class=\"_ _2\"></span>ogni<span class=\"_ _2\"></span>sed in a s<span class=\"_ _2\"></span>epa<span class=\"_ _2\"></span>rate re<span class=\"_ _2\"></span>ser<span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>e within equity attributable to owners.2.<span class=\"_ _2\"></span>3 Business combinationThe a<span class=\"_ _2\"></span>cqui<span class=\"_ _2\"></span>sition m<span class=\"_ _2\"></span>etho<span class=\"_ _2\"></span>d of acc<span class=\"_ _2\"></span>ounting i<span class=\"_ _2\"></span>s used to a<span class=\"_ _2\"></span>cc<span class=\"_ _2\"></span>ount for business combinat<span class=\"_ _0\"></span>ions.The c<span class=\"_ _2\"></span>onsi<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>ation c<span class=\"_ _2\"></span>ompr<span class=\"_ _2\"></span>ises: f<span class=\"_ _2\"></span>air v<span class=\"_ _2\"></span>alue of th<span class=\"_ _2\"></span>e as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s tra<span class=\"_ _2\"></span>nsf<span class=\"_ _2\"></span>erre<span class=\"_ _2\"></span>d, liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s incur<span class=\"_ _2\"></span>red to th<span class=\"_ _2\"></span>e for<span class=\"_ _2\"></span>mer own<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>s of acqu<span class=\"_ _2\"></span>ired b<span class=\"_ _2\"></span>usine<span class=\"_ _2\"></span>ss, equi<span class=\"_ _2\"></span>ty in<span class=\"_ _2\"></span>teres<span class=\"_ _2\"></span>ts i<span class=\"_ _2\"></span>ssue<span class=\"_ _2\"></span>d by the g<span class=\"_ _2\"></span>roup, f<span class=\"_ _2\"></span>air va<span class=\"_ _2\"></span>lue of any a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s or liability resulting<span class=\"_ _0\"></span> from a contingent consideration arrangement and f<span class=\"_ _2\"></span>air va<span class=\"_ _2\"></span>lue of any pr<span class=\"_ _2\"></span>e-<span class=\"_ _2\"></span>exis<span class=\"_ _2\"></span>ting equi<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y intere<span class=\"_ _2\"></span>st in the su<span class=\"_ _2\"></span>bsidia<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>.Identifiable assets acquired and liabilities and contingent<span class=\"_ _0\"></span> liabilities assumed in a business combination<span class=\"_ _0\"></span> are, with limited excepti<span class=\"_ _2\"></span>ons, m<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>sured i<span class=\"_ _2\"></span>nitially at t<span class=\"_ _2\"></span>heir f<span class=\"_ _2\"></span>air valu<span class=\"_ _2\"></span>es at the a<span class=\"_ _2\"></span>cquisi<span class=\"_ _2\"></span>tion date. Th<span class=\"_ _2\"></span>e gro<span class=\"_ _2\"></span>up re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nises a<span class=\"_ _2\"></span>ny non-<span class=\"_ _2\"></span>con<span class=\"_ _2\"></span>troll<span class=\"_ _2\"></span>ing intere<span class=\"_ _2\"></span>st in the acquired entity on an acquisition-by-<span class=\"_ _0\"></span>acquisition basis either at fair valu<span class=\"_ _2\"></span>e or at the no<span class=\"_ _2\"></span>n-c<span class=\"_ _2\"></span>ontro<span class=\"_ _2\"></span>lling inte<span class=\"_ _2\"></span>res<span class=\"_ _2\"></span>ts pr<span class=\"_ _2\"></span>opo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tionate sh<span class=\"_ _2\"></span>are of th<span class=\"_ _2\"></span>e acqu<span class=\"_ _2\"></span>ired e<span class=\"_ _2\"></span>ntit<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s n<span class=\"_ _2\"></span>et iden<span class=\"_ _2\"></span>tifia<span class=\"_ _2\"></span>ble a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts.Acqu<span class=\"_ _2\"></span>isitio<span class=\"_ _2\"></span>n rel<span class=\"_ _2\"></span>ated c<span class=\"_ _2\"></span>ost<span class=\"_ _2\"></span>s are ex<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>ed a<span class=\"_ _2\"></span>s incu<span class=\"_ _2\"></span>rre<span class=\"_ _2\"></span>d.The exc<span class=\"_ _2\"></span>ess o<span class=\"_ _2\"></span>f the sum of c<span class=\"_ _2\"></span>onsid<span class=\"_ _2\"></span>erati<span class=\"_ _2\"></span>on tr<span class=\"_ _2\"></span>ansf<span class=\"_ _2\"></span>err<span class=\"_ _2\"></span>ed, a<span class=\"_ _2\"></span>mount of any no<span class=\"_ _2\"></span>n-c<span class=\"_ _2\"></span>ontro<span class=\"_ _2\"></span>lling inte<span class=\"_ _2\"></span>res<span class=\"_ _2\"></span>t in the ac<span class=\"_ _2\"></span>quire<span class=\"_ _2\"></span>d entit<span class=\"_ _2\"></span>y a<span class=\"_ _2\"></span>nd acq<span class=\"_ _2\"></span>uisitio<span class=\"_ _2\"></span>n-d<span class=\"_ _2\"></span>ate fair v<span class=\"_ _2\"></span>alue of a<span class=\"_ _2\"></span>ny prev<span class=\"_ _2\"></span>ious e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y inter<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>t in the acq<span class=\"_ _2\"></span>uired e<span class=\"_ _2\"></span>ntit<span class=\"_ _2\"></span>y over th<span class=\"_ _2\"></span>e fair v<span class=\"_ _2\"></span>alue of th<span class=\"_ _2\"></span>e net id<span class=\"_ _2\"></span>entif<span class=\"_ _2\"></span>iabl<span class=\"_ _2\"></span>e as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s re<span class=\"_ _2\"></span>quire<span class=\"_ _2\"></span>d, is re<span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>rde<span class=\"_ _2\"></span>d as g<span class=\"_ _2\"></span>ood<span class=\"_ _2\"></span>will<span class=\"_ _2\"></span>. If, after r<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>essm<span class=\"_ _2\"></span>ent, th<span class=\"_ _2\"></span>e gro<span class=\"_ _2\"></span>up\u2019s interes<span class=\"_ _2\"></span>t in the ne<span class=\"_ _2\"></span>t fai<span class=\"_ _2\"></span>r value o<span class=\"_ _2\"></span>f the ac<span class=\"_ _2\"></span>quire<span class=\"_ _2\"></span>d entit<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>\u2019s identifiable assets, liabilities and contingen<span class=\"_ _0\"></span>t liabilities ex<span class=\"_ _0\"></span>ce<span class=\"_ _2\"></span>eds the tota<span class=\"_ _2\"></span>l con<span class=\"_ _2\"></span>sider<span class=\"_ _2\"></span>ation o<span class=\"_ _2\"></span>f the busi<span class=\"_ _2\"></span>nes<span class=\"_ _2\"></span>s comb<span class=\"_ _2\"></span>ination<span class=\"_ _2\"></span>, the exce<span class=\"_ _2\"></span>ss is re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d in the inc<span class=\"_ _2\"></span>ome s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent imm<span class=\"_ _2\"></span>ediatel<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>. Whe<span class=\"_ _2\"></span>re se<span class=\"_ _2\"></span>ttle<span class=\"_ _2\"></span>ment of a<span class=\"_ _2\"></span>ny par<span class=\"_ _2\"></span>t of c<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>sh co<span class=\"_ _2\"></span>nside<span class=\"_ _2\"></span>ratio<span class=\"_ _2\"></span>n is def<span class=\"_ _2\"></span>err<span class=\"_ _2\"></span>ed, the fu<span class=\"_ _2\"></span>ture am<span class=\"_ _2\"></span>ount<span class=\"_ _2\"></span>s payab<span class=\"_ _2\"></span>le are d<span class=\"_ _2\"></span>isco<span class=\"_ _2\"></span>unted to th<span class=\"_ _2\"></span>eir pre<span class=\"_ _2\"></span>sent valu<span class=\"_ _2\"></span>e as th<span class=\"_ _2\"></span>e date of excha<span class=\"_ _2\"></span>nge. Th<span class=\"_ _2\"></span>e disc<span class=\"_ _2\"></span>ount r<span class=\"_ _2\"></span>ate used i<span class=\"_ _2\"></span>s the entit<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>\u2019s increm<span class=\"_ _2\"></span>enta<span class=\"_ _2\"></span>l bor<span class=\"_ _2\"></span>rowing r<span class=\"_ _2\"></span>ate, b<span class=\"_ _2\"></span>eing the r<span class=\"_ _2\"></span>ate at whic<span class=\"_ _2\"></span>h similar b<span class=\"_ _2\"></span>orrow<span class=\"_ _2\"></span>ing could be ob<span class=\"_ _2\"></span>taine<span class=\"_ _2\"></span>d from an ind<span class=\"_ _2\"></span>epen<span class=\"_ _2\"></span>dent financier under comparable terms and conditions.Contingent consideration<span class=\"_ _0\"></span> is cla<span class=\"_ _2\"></span>ssified either as equit<span class=\"_ _2\"></span>y or a financial liability<span class=\"_ _0\"></span>. Amounts cl<span class=\"_ _2\"></span>assifie<span class=\"_ _2\"></span>d as a financial liability are subse<span class=\"_ _2\"></span>quen<span class=\"_ _2\"></span>tly rem<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>sure<span class=\"_ _2\"></span>d to fair v<span class=\"_ _2\"></span>alue, w<span class=\"_ _2\"></span>hich ch<span class=\"_ _2\"></span>anges in f<span class=\"_ _2\"></span>air valu<span class=\"_ _2\"></span>e rec<span class=\"_ _2\"></span>ogni<span class=\"_ _2\"></span>sed in p<span class=\"_ _2\"></span>rof<span class=\"_ _2\"></span>it or los<span class=\"_ _2\"></span>s.2<span class=\"_ _2\"></span>.4 For<span class=\"_ _2\"></span>eig<span class=\"_ _2\"></span>n curr<span class=\"_ _2\"></span>enc<span class=\"_ _2\"></span>yFunctional currency<span class=\"_ _0\"></span>, presentation currency and consolidation: The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up\u2019s presen<span class=\"_ _2\"></span>tation c<span class=\"_ _2\"></span>urre<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>y is Nor<span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>egian k<span class=\"_ _2\"></span>ron<span class=\"_ _2\"></span>er (NO<span class=\"_ _2\"></span>K). T<span class=\"_ _2\"></span>his is al<span class=\"_ _2\"></span>so th<span class=\"_ _2\"></span>e Par<span class=\"_ _2\"></span>ent co<span class=\"_ _2\"></span>mpany<span class=\"_ _2\"></span>\u2019s func<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>nal cur<span class=\"_ _2\"></span>ren<span class=\"_ _2\"></span>cy. For c<span class=\"_ _2\"></span>onso<span class=\"_ _2\"></span>lidati<span class=\"_ _2\"></span>on purp<span class=\"_ _2\"></span>ose<span class=\"_ _2\"></span>s, the b<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>e shee<span class=\"_ _2\"></span>t figur<span class=\"_ _2\"></span>es fo<span class=\"_ _2\"></span>r subsidiaries with<span class=\"_ _0\"></span> a dif<span class=\"_ _2\"></span>ferent functional currency,<span class=\"_ _0\"></span> are transl<span class=\"_ _2\"></span>ated into the pr<span class=\"_ _2\"></span>ese<span class=\"_ _2\"></span>ntatio<span class=\"_ _2\"></span>n curr<span class=\"_ _2\"></span>enc<span class=\"_ _2\"></span>y (NO<span class=\"_ _2\"></span>K) a<span class=\"_ _2\"></span>t the rate a<span class=\"_ _2\"></span>ppli<span class=\"_ _2\"></span>cab<span class=\"_ _2\"></span>le at the ba<span class=\"_ _2\"></span>lan<span class=\"_ _2\"></span>ce sh<span class=\"_ _2\"></span>eet date a<span class=\"_ _2\"></span>nd the<span class=\"_ _2\"></span>ir inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>atemen<span class=\"_ _2\"></span>ts ar<span class=\"_ _2\"></span>e tra<span class=\"_ _2\"></span>nslate<span class=\"_ _2\"></span>d at the excha<span class=\"_ _2\"></span>nge rate p<span class=\"_ _2\"></span>reva<span class=\"_ _2\"></span>iling at the d<span class=\"_ _2\"></span>ate of transaction. As an approximation,<span class=\"_ _0\"></span> average exchan<span class=\"_ _0\"></span>ge rates for each q<span class=\"_ _2\"></span>uar<span class=\"_ _2\"></span>ter ar<span class=\"_ _2\"></span>e app<span class=\"_ _2\"></span>lied in tr<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>slating th<span class=\"_ _2\"></span>e inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nts. If the exchange r<span class=\"_ _2\"></span>ates d<span class=\"_ _2\"></span>o not ch<span class=\"_ _2\"></span>ange muc<span class=\"_ _2\"></span>h, an aver<span class=\"_ _2\"></span>ag<span class=\"_ _2\"></span>e rate fo<span class=\"_ _2\"></span>r the yea<span class=\"_ _2\"></span>r is use<span class=\"_ _2\"></span>d. A sho<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ter pe<span class=\"_ _2\"></span>rio<span class=\"_ _2\"></span>d is use<span class=\"_ _2\"></span>d if the excha<span class=\"_ _2\"></span>nge rate fluc<span class=\"_ _2\"></span>tuate<span class=\"_ _2\"></span>s much<span class=\"_ _2\"></span>. Exc<span class=\"_ _2\"></span>hange di<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>fere<span class=\"_ _2\"></span>nce<span class=\"_ _2\"></span>s are r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ognis<span class=\"_ _2\"></span>ed in oth<span class=\"_ _2\"></span>er comprehensive income.T<span class=\"_ _0\"></span>ransactions in foreign currenc<span class=\"_ _2\"></span>yFor<span class=\"_ _2\"></span>eign cur<span class=\"_ _2\"></span>ren<span class=\"_ _2\"></span>cy tr<span class=\"_ _2\"></span>ans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tions a<span class=\"_ _2\"></span>re tr<span class=\"_ _2\"></span>ansl<span class=\"_ _2\"></span>ated into th<span class=\"_ _2\"></span>e func<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>nal curr<span class=\"_ _2\"></span>enc<span class=\"_ _2\"></span>y using th<span class=\"_ _2\"></span>e exchange r<span class=\"_ _2\"></span>ates at th<span class=\"_ _2\"></span>e tran<span class=\"_ _2\"></span>sac<span class=\"_ _2\"></span>tion d<span class=\"_ _2\"></span>ate. Mon<span class=\"_ _2\"></span>etar<span class=\"_ _3\"></span>y bal<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>es in fo<span class=\"_ _2\"></span>reig<span class=\"_ _2\"></span>n curr<span class=\"_ _2\"></span>enci<span class=\"_ _2\"></span>es ar<span class=\"_ _2\"></span>e tran<span class=\"_ _2\"></span>slate<span class=\"_ _2\"></span>d into the fu<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>tional c<span class=\"_ _2\"></span>urr<span class=\"_ _2\"></span>enc<span class=\"_ _2\"></span>y at the exchan<span class=\"_ _2\"></span>ge rate<span class=\"_ _2\"></span>s on the date of the b<span class=\"_ _2\"></span>ala<span class=\"_ _2\"></span>nce sh<span class=\"_ _2\"></span>eet<span class=\"_ _2\"></span>. For<span class=\"_ _2\"></span>eign excha<span class=\"_ _2\"></span>nge gain<span class=\"_ _2\"></span>s and lo<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s resu<span class=\"_ _2\"></span>lting fro<span class=\"_ _2\"></span>m the set<span class=\"_ _2\"></span>tle<span class=\"_ _2\"></span>ment of su<span class=\"_ _2\"></span>ch tra<span class=\"_ _2\"></span>nsa<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>ons and f<span class=\"_ _2\"></span>rom th<span class=\"_ _2\"></span>e translation of monetary a<span class=\"_ _2\"></span>ssets and liabilities denominat<span class=\"_ _0\"></span>ed in for<span class=\"_ _2\"></span>eign cu<span class=\"_ _2\"></span>rren<span class=\"_ _2\"></span>cie<span class=\"_ _2\"></span>s are re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d und<span class=\"_ _2\"></span>er fin<span class=\"_ _2\"></span>ancia<span class=\"_ _2\"></span>l items in th<span class=\"_ _2\"></span>e income stat<span class=\"_ _0\"></span>ement.2<span class=\"_ _2\"></span>.5 Pr<span class=\"_ _2\"></span>ope<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>y, pla<span class=\"_ _2\"></span>nt and e<span class=\"_ _2\"></span>quip<span class=\"_ _2\"></span>mentPro<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y, plant a<span class=\"_ _2\"></span>nd equ<span class=\"_ _2\"></span>ipment a<span class=\"_ _2\"></span>re st<span class=\"_ _2\"></span>ated at hi<span class=\"_ _2\"></span>stor<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>al cos<span class=\"_ _2\"></span>t les<span class=\"_ _2\"></span>s acc<span class=\"_ _2\"></span>umulate<span class=\"_ _2\"></span>d dep<span class=\"_ _2\"></span>rec<span class=\"_ _2\"></span>iation a<span class=\"_ _2\"></span>nd any imp<span class=\"_ _2\"></span>airm<span class=\"_ _2\"></span>ent cha<span class=\"_ _2\"></span>rges<span class=\"_ _2\"></span>. Dep<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>ciation<span class=\"_ _2\"></span>s are c<span class=\"_ _2\"></span>alc<span class=\"_ _2\"></span>ulate<span class=\"_ _2\"></span>d on a str<span class=\"_ _2\"></span>aig<span class=\"_ _2\"></span>ht<span class=\"_ _0\"></span>-l<span class=\"_ _2\"></span>ine ba<span class=\"_ _2\"></span>sis o<span class=\"_ _2\"></span>ver the a<span class=\"_ _2\"></span>sset<span class=\"_ _2\"></span>s exp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted us<span class=\"_ _2\"></span>eful li<span class=\"_ _2\"></span>fe and a<span class=\"_ _2\"></span>djuste<span class=\"_ _2\"></span>d for a<span class=\"_ _2\"></span>ny impair<span class=\"_ _2\"></span>ment char<span class=\"_ _2\"></span>ges<span class=\"_ _2\"></span>. Ex<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d usef<span class=\"_ _2\"></span>ul live<span class=\"_ _2\"></span>s of long-<span class=\"_ _2\"></span>live<span class=\"_ _2\"></span>d as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s are r<span class=\"_ _2\"></span>evie<span class=\"_ _2\"></span>wed annually and where t<span class=\"_ _0\"></span>hey dif<span class=\"_ _2\"></span>fer significantly from previous estimates, depreciat<span class=\"_ _0\"></span>ion periods are changed accordingly<span class=\"_ _0\"></span>. Ord<span class=\"_ _2\"></span>inar<span class=\"_ _2\"></span>y r<span class=\"_ _2\"></span>epai<span class=\"_ _2\"></span>rs an<span class=\"_ _2\"></span>d mainte<span class=\"_ _2\"></span>nanc<span class=\"_ _2\"></span>e cos<span class=\"_ _2\"></span>ts a<span class=\"_ _2\"></span>re cha<span class=\"_ _2\"></span>rge<span class=\"_ _2\"></span>d to the inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt during th<span class=\"_ _2\"></span>e fina<span class=\"_ _2\"></span>ncia<span class=\"_ _2\"></span>l per<span class=\"_ _2\"></span>iod in w<span class=\"_ _2\"></span>hich the<span class=\"_ _2\"></span>y are in<span class=\"_ _2\"></span>curr<span class=\"_ _2\"></span>ed. G<span class=\"_ _2\"></span>ains a<span class=\"_ _2\"></span>nd los<span class=\"_ _2\"></span>ses o<span class=\"_ _2\"></span>n dispo<span class=\"_ _2\"></span>sal<span class=\"_ _2\"></span>s ar<span class=\"_ _2\"></span>e deter<span class=\"_ _2\"></span>mine<span class=\"_ _2\"></span>d by com<span class=\"_ _2\"></span>pari<span class=\"_ _2\"></span>ng the disp<span class=\"_ _2\"></span>osa<span class=\"_ _2\"></span>l pro<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>eds wi<span class=\"_ _2\"></span>th the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing amo<span class=\"_ _2\"></span>unt and are in<span class=\"_ _2\"></span>clud<span class=\"_ _2\"></span>ed in op<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>ating prof<span class=\"_ _2\"></span>it.Pro<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y, plant a<span class=\"_ _2\"></span>nd equ<span class=\"_ _2\"></span>ipment a<span class=\"_ _2\"></span>re re<span class=\"_ _2\"></span>viewe<span class=\"_ _2\"></span>d for imp<span class=\"_ _2\"></span>airm<span class=\"_ _2\"></span>ent when<span class=\"_ _2\"></span>ever eve<span class=\"_ _2\"></span>nts o<span class=\"_ _2\"></span>r change<span class=\"_ _2\"></span>s in cir<span class=\"_ _2\"></span>cums<span class=\"_ _2\"></span>tanc<span class=\"_ _2\"></span>es in<span class=\"_ _2\"></span>dic<span class=\"_ _2\"></span>ate that the ca<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing amoun<span class=\"_ _2\"></span>t of an a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>t excee<span class=\"_ _2\"></span>ds it<span class=\"_ _2\"></span>s rec<span class=\"_ _2\"></span>over<span class=\"_ _2\"></span>able a<span class=\"_ _2\"></span>mount<span class=\"_ _2\"></span>. As<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>sme<span class=\"_ _2\"></span>nt is mad<span class=\"_ _2\"></span>e at lea<span class=\"_ _2\"></span>st on<span class=\"_ _2\"></span>ce a ye<span class=\"_ _2\"></span>ar<span class=\"_ _0\"></span>. Th<span class=\"_ _2\"></span>e dif<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>renc<span class=\"_ _2\"></span>e bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en the a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ets<span class=\"_ _1\"></span>` c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing amo<span class=\"_ _2\"></span>unt and i<span class=\"_ _2\"></span>ts re<span class=\"_ _2\"></span>cov<span class=\"_ _2\"></span>era<span class=\"_ _2\"></span>ble amo<span class=\"_ _2\"></span>unt is re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d in the inc<span class=\"_ _2\"></span>ome s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent a<span class=\"_ _2\"></span>s impa<span class=\"_ _2\"></span>irme<span class=\"_ _2\"></span>nt.2<span class=\"_ _2\"></span>.6 Int<span class=\"_ _2\"></span>ang<span class=\"_ _2\"></span>ible a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>sIntang<span class=\"_ _2\"></span>ible a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ets a<span class=\"_ _2\"></span>cquir<span class=\"_ _2\"></span>ed s<span class=\"_ _2\"></span>epar<span class=\"_ _2\"></span>ately th<span class=\"_ _2\"></span>at have a fini<span class=\"_ _2\"></span>te usef<span class=\"_ _2\"></span>ul life<span class=\"_ _2\"></span>, are c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>ied at c<span class=\"_ _2\"></span>os<span class=\"_ _2\"></span>t less a<span class=\"_ _2\"></span>ccum<span class=\"_ _2\"></span>ulate<span class=\"_ _2\"></span>d amor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>isatio<span class=\"_ _2\"></span>n and any impa<span class=\"_ _2\"></span>irme<span class=\"_ _2\"></span>nt char<span class=\"_ _2\"></span>ges. A<span class=\"_ _2\"></span>mor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>isatio<span class=\"_ _2\"></span>n is c<span class=\"_ _2\"></span>alcul<span class=\"_ _2\"></span>ated o<span class=\"_ _2\"></span>n a str<span class=\"_ _2\"></span>aightl<span class=\"_ _2\"></span>ine ba<span class=\"_ _2\"></span>sis ove<span class=\"_ _2\"></span>r the a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts<span class=\"_ _1\"></span>` expe<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ted use<span class=\"_ _2\"></span>ful lif<span class=\"_ _2\"></span>e and ad<span class=\"_ _2\"></span>juste<span class=\"_ _2\"></span>d for any impair<span class=\"_ _2\"></span>ment char<span class=\"_ _2\"></span>ges.Internally<span class=\"_ _0\"></span> generated intangible asset<span class=\"_ _2\"></span>sExp<span class=\"_ _2\"></span>enditures on research activities, undert<span class=\"_ _2\"></span>aken w<span class=\"_ _0\"></span>ith the pr<span class=\"_ _2\"></span>ospe<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ts of ga<span class=\"_ _2\"></span>ining new te<span class=\"_ _2\"></span>chni<span class=\"_ _2\"></span>cal k<span class=\"_ _2\"></span>nowl<span class=\"_ _2\"></span>edge an<span class=\"_ _2\"></span>d unde<span class=\"_ _2\"></span>rs<span class=\"_ _2\"></span>tan<span class=\"_ _2\"></span>ding<span class=\"_ _2\"></span>, are r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ognis<span class=\"_ _2\"></span>ed in pr<span class=\"_ _2\"></span>ofi<span class=\"_ _2\"></span>t or los<span class=\"_ _2\"></span>s as in<span class=\"_ _2\"></span>curr<span class=\"_ _2\"></span>ed<span class=\"_ _2\"></span>.The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up is con<span class=\"_ _2\"></span>sta<span class=\"_ _2\"></span>ntly wor<span class=\"_ _2\"></span>king wit<span class=\"_ _2\"></span>h acti<span class=\"_ _2\"></span>viti<span class=\"_ _2\"></span>es to optim<span class=\"_ _2\"></span>ise our por<span class=\"_ _2\"></span>tfolio of systems and t<span class=\"_ _0\"></span>echnolog<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>. Development projects involve a p<span class=\"_ _2\"></span>lan o<span class=\"_ _2\"></span>r desig<span class=\"_ _2\"></span>n to pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>e new or sub<span class=\"_ _2\"></span>sta<span class=\"_ _2\"></span>ntially impr<span class=\"_ _2\"></span>oved pr<span class=\"_ _2\"></span>odu<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s and p<span class=\"_ _2\"></span>roc<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>ses. T<span class=\"_ _2\"></span>he c<span class=\"_ _2\"></span>ost r<span class=\"_ _2\"></span>ela<span class=\"_ _2\"></span>ted to the project<span class=\"_ _2\"></span>s will be capitalised if the criteria<span class=\"_ _0\"></span> for c<span class=\"_ _2\"></span>apitalisation is met<span class=\"_ _2\"></span>. If cost<span class=\"_ _2\"></span>s for d<span class=\"_ _2\"></span>evelop<span class=\"_ _2\"></span>ment sh<span class=\"_ _2\"></span>all b<span class=\"_ _2\"></span>e cap<span class=\"_ _2\"></span>ital<span class=\"_ _2\"></span>ise<span class=\"_ _2\"></span>d, the g<span class=\"_ _2\"></span>roup must d<span class=\"_ _2\"></span>emo<span class=\"_ _2\"></span>nstr<span class=\"_ _2\"></span>ate, amo<span class=\"_ _2\"></span>ngst o<span class=\"_ _2\"></span>ther<span class=\"_ _2\"></span>s, that th<span class=\"_ _2\"></span>e tech<span class=\"_ _2\"></span>nic<span class=\"_ _2\"></span>al fea<span class=\"_ _2\"></span>sib<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y is avail<span class=\"_ _2\"></span>abl<span class=\"_ _2\"></span>e, that the g<span class=\"_ _2\"></span>rou<span class=\"_ _2\"></span>p ha<span class=\"_ _2\"></span>s the intenti<span class=\"_ _2\"></span>on to com<span class=\"_ _2\"></span>plete the asset and its ability to sell it. Capitalised development expe<span class=\"_ _2\"></span>nditur<span class=\"_ _2\"></span>e is mea<span class=\"_ _2\"></span>sur<span class=\"_ _2\"></span>ed at c<span class=\"_ _2\"></span>ost le<span class=\"_ _2\"></span>ss ac<span class=\"_ _2\"></span>cumul<span class=\"_ _2\"></span>ated a<span class=\"_ _2\"></span>mor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ation and ac<span class=\"_ _2\"></span>cumul<span class=\"_ _2\"></span>ated i<span class=\"_ _2\"></span>mpair<span class=\"_ _2\"></span>ment lo<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>e inta<span class=\"_ _2\"></span>ngible a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s are amor<span class=\"_ _3\"></span>tised f<span class=\"_ _2\"></span>rom th<span class=\"_ _2\"></span>e time it i<span class=\"_ _2\"></span>s avail<span class=\"_ _2\"></span>able fo<span class=\"_ _2\"></span>r use.At each ye<span class=\"_ _2\"></span>ar en<span class=\"_ _2\"></span>d, the g<span class=\"_ _2\"></span>roup a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ess w<span class=\"_ _2\"></span>hethe<span class=\"_ _2\"></span>r ther<span class=\"_ _2\"></span>e is any indic<span class=\"_ _2\"></span>atio<span class=\"_ _2\"></span>n that the a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set may b<span class=\"_ _2\"></span>e impair<span class=\"_ _2\"></span>ed<span class=\"_ _2\"></span>. If there is a<span class=\"_ _2\"></span>ny indic<span class=\"_ _2\"></span>atio<span class=\"_ _2\"></span>n of impa<span class=\"_ _2\"></span>irme<span class=\"_ _2\"></span>nt, an imp<span class=\"_ _2\"></span>airm<span class=\"_ _2\"></span>ent tes<span class=\"_ _2\"></span>t is pe<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>form<span class=\"_ _2\"></span>ed, a<span class=\"_ _2\"></span>nd the a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ets o<span class=\"_ _2\"></span>r the c<span class=\"_ _2\"></span>ash g<span class=\"_ _2\"></span>ener<span class=\"_ _2\"></span>ating uni<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s r<span class=\"_ _2\"></span>eco<span class=\"_ _2\"></span>vera<span class=\"_ _2\"></span>ble am<span class=\"_ _2\"></span>ount is c<span class=\"_ _2\"></span>alcul<span class=\"_ _2\"></span>ated<span class=\"_ _2\"></span>. Whe<span class=\"_ _2\"></span>n the re<span class=\"_ _2\"></span>cove<span class=\"_ _2\"></span>rab<span class=\"_ _2\"></span>le amo<span class=\"_ _2\"></span>unt is les<span class=\"_ _2\"></span>s than th<span class=\"_ _2\"></span>e ca<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing amoun<span class=\"_ _2\"></span>t, an imp<span class=\"_ _2\"></span>airm<span class=\"_ _2\"></span>ent los<span class=\"_ _2\"></span>s is re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d in the income stat<span class=\"_ _0\"></span>ement.The c<span class=\"_ _2\"></span>omp<span class=\"_ _2\"></span>any ha<span class=\"_ _2\"></span>s in the p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d 201<span class=\"_ _2\"></span>3 to 2022 re<span class=\"_ _2\"></span>cei<span class=\"_ _2\"></span>ved ref<span class=\"_ _2\"></span>undab<span class=\"_ _2\"></span>le ta<span class=\"_ _2\"></span>x cr<span class=\"_ _2\"></span>edi<span class=\"_ _2\"></span>ts (\u201c<span class=\"_ _2\"></span>Skat<span class=\"_ _2\"></span>tefun<span class=\"_ _2\"></span>n\u201d). T<span class=\"_ _2\"></span>his is r<span class=\"_ _2\"></span>eco<span class=\"_ _2\"></span>gnis<span class=\"_ _2\"></span>ed in the fi<span class=\"_ _2\"></span>nanc<span class=\"_ _2\"></span>ial st<span class=\"_ _2\"></span>atemen<span class=\"_ _2\"></span>t as a r<span class=\"_ _2\"></span>edu<span class=\"_ _2\"></span>ctio<span class=\"_ _2\"></span>n of bo<span class=\"_ _2\"></span>ok va<span class=\"_ _2\"></span>lue in the intang<span class=\"_ _2\"></span>ible a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and a<span class=\"_ _2\"></span>s a cur<span class=\"_ _2\"></span>rent r<span class=\"_ _2\"></span>ece<span class=\"_ _2\"></span>iva<span class=\"_ _2\"></span>ble.GoodwillGo<span class=\"_ _2\"></span>odw<span class=\"_ _2\"></span>ill do<span class=\"_ _2\"></span>es not ge<span class=\"_ _2\"></span>ner<span class=\"_ _2\"></span>ate c<span class=\"_ _2\"></span>ash f<span class=\"_ _2\"></span>lows in<span class=\"_ _2\"></span>depe<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>ntly of other a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s or gr<span class=\"_ _2\"></span>oups of a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and is a<span class=\"_ _2\"></span>lloc<span class=\"_ _2\"></span>ated to th<span class=\"_ _2\"></span>e ca<span class=\"_ _2\"></span>sh gene<span class=\"_ _2\"></span>rating un<span class=\"_ _2\"></span>its ex<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>ted to b<span class=\"_ _2\"></span>ene<span class=\"_ _2\"></span>fit f<span class=\"_ _2\"></span>rom th<span class=\"_ _2\"></span>e syn<span class=\"_ _2\"></span>erg<span class=\"_ _2\"></span>ies of th<span class=\"_ _2\"></span>e com<span class=\"_ _2\"></span>binatio<span class=\"_ _2\"></span>n that gave r<span class=\"_ _2\"></span>ise to the go<span class=\"_ _2\"></span>od<span class=\"_ _2\"></span>will<span class=\"_ _2\"></span>. A ca<span class=\"_ _2\"></span>sh<span class=\"_ _2\"></span>-gene<span class=\"_ _2\"></span>rating unit is th<span class=\"_ _2\"></span>e small<span class=\"_ _2\"></span>est i<span class=\"_ _2\"></span>dentif<span class=\"_ _2\"></span>iabl<span class=\"_ _2\"></span>e gro<span class=\"_ _2\"></span>up of a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts that g<span class=\"_ _2\"></span>ener<span class=\"_ _2\"></span>ates ca<span class=\"_ _2\"></span>sh inf<span class=\"_ _2\"></span>lows th<span class=\"_ _2\"></span>at are l<span class=\"_ _2\"></span>arge<span class=\"_ _2\"></span>ly inde<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>dent of th<span class=\"_ _2\"></span>e ca<span class=\"_ _2\"></span>sh inf<span class=\"_ _2\"></span>lows fro<span class=\"_ _2\"></span>m other a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s or gr<span class=\"_ _2\"></span>oup of a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ets<span class=\"_ _2\"></span>.An imp<span class=\"_ _2\"></span>airm<span class=\"_ _2\"></span>ent is r<span class=\"_ _2\"></span>eco<span class=\"_ _2\"></span>gnis<span class=\"_ _2\"></span>ed if th<span class=\"_ _2\"></span>e rec<span class=\"_ _2\"></span>over<span class=\"_ _2\"></span>able a<span class=\"_ _2\"></span>mount (the high<span class=\"_ _2\"></span>er of fa<span class=\"_ _2\"></span>ir valu<span class=\"_ _2\"></span>e, les<span class=\"_ _2\"></span>s cos<span class=\"_ _2\"></span>t to sell<span class=\"_ _2\"></span>, an<span class=\"_ _2\"></span>d value in u<span class=\"_ _2\"></span>se) of the ca<span class=\"_ _2\"></span>sh<span class=\"_ _2\"></span>-gene<span class=\"_ _2\"></span>rating un<span class=\"_ _2\"></span>it is les<span class=\"_ _2\"></span>s than th<span class=\"_ _2\"></span>e ca<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing amoun<span class=\"_ _2\"></span>t of the ca<span class=\"_ _2\"></span>sh-generating<span class=\"_ _0\"></span> unit.2.7 In<span class=\"_ _0\"></span>ventoriesInventor<span class=\"_ _2\"></span>ies ar<span class=\"_ _2\"></span>e st<span class=\"_ _2\"></span>ated at the lo<span class=\"_ _2\"></span>wer of co<span class=\"_ _2\"></span>st an<span class=\"_ _2\"></span>d net re<span class=\"_ _2\"></span>alis<span class=\"_ _2\"></span>able valu<span class=\"_ _2\"></span>e. Co<span class=\"_ _2\"></span>st is de<span class=\"_ _2\"></span>termin<span class=\"_ _2\"></span>ed using th<span class=\"_ _2\"></span>e fir<span class=\"_ _2\"></span>st-in, fi<span class=\"_ _2\"></span>rs<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>out (F<span class=\"_ _2\"></span>IFO) meth<span class=\"_ _2\"></span>od an<span class=\"_ _2\"></span>d includ<span class=\"_ _2\"></span>es the c<span class=\"_ _2\"></span>os<span class=\"_ _2\"></span>ts inc<span class=\"_ _2\"></span>urre<span class=\"_ _2\"></span>d in ac<span class=\"_ _2\"></span>quiring th<span class=\"_ _2\"></span>e goo<span class=\"_ _2\"></span>ds and th<span class=\"_ _2\"></span>e cos<span class=\"_ _2\"></span>ts of b<span class=\"_ _2\"></span>ringi<span class=\"_ _2\"></span>ng the goo<span class=\"_ _2\"></span>ds to the<span class=\"_ _2\"></span>ir curr<span class=\"_ _2\"></span>ent lo<span class=\"_ _2\"></span>cati<span class=\"_ _2\"></span>on. N<span class=\"_ _2\"></span>et rea<span class=\"_ _2\"></span>lisa<span class=\"_ _2\"></span>ble val<span class=\"_ _2\"></span>ue is the e<span class=\"_ _2\"></span>stim<span class=\"_ _2\"></span>ated sel<span class=\"_ _2\"></span>ling pr<span class=\"_ _2\"></span>ice in th<span class=\"_ _2\"></span>e ordin<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>y cour<span class=\"_ _2\"></span>se o<span class=\"_ _2\"></span>f busine<span class=\"_ _2\"></span>ss, l<span class=\"_ _2\"></span>ess a<span class=\"_ _2\"></span>ppli<span class=\"_ _2\"></span>cab<span class=\"_ _2\"></span>le var<span class=\"_ _2\"></span>iabl<span class=\"_ _2\"></span>e sellin<span class=\"_ _2\"></span>g expen<span class=\"_ _2\"></span>ses.2<span class=\"_ _2\"></span>.8 T<span class=\"_ _0\"></span>r<span class=\"_ _2\"></span>ade r<span class=\"_ _2\"></span>ece<span class=\"_ _2\"></span>ivab<span class=\"_ _2\"></span>les a<span class=\"_ _2\"></span>nd ot<span class=\"_ _2\"></span>her cu<span class=\"_ _2\"></span>rren<span class=\"_ _2\"></span>t rec<span class=\"_ _2\"></span>eiv<span class=\"_ _2\"></span>abl<span class=\"_ _2\"></span>esT<span class=\"_ _0\"></span>rade receivables and other current receivables are initially<span class=\"_ _0\"></span> re<span class=\"_ _2\"></span>cogn<span class=\"_ _2\"></span>ise<span class=\"_ _2\"></span>d at their tr<span class=\"_ _2\"></span>ans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tion pr<span class=\"_ _2\"></span>ice (a<span class=\"_ _2\"></span>s def<span class=\"_ _2\"></span>ined in IF<span class=\"_ _2\"></span>RS 15). The r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>eiv<span class=\"_ _2\"></span>ables a<span class=\"_ _2\"></span>re subs<span class=\"_ _2\"></span>equ<span class=\"_ _2\"></span>ently me<span class=\"_ _2\"></span>asu<span class=\"_ _2\"></span>red at a<span class=\"_ _2\"></span>mor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ed cos<span class=\"_ _2\"></span>t using th<span class=\"_ _2\"></span>e ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>tiv<span class=\"_ _2\"></span>e intere<span class=\"_ _2\"></span>st me<span class=\"_ _2\"></span>thod<span class=\"_ _2\"></span>, if the am<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ation ef<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>ct i<span class=\"_ _2\"></span>s materia<span class=\"_ _2\"></span>l, le<span class=\"_ _2\"></span>ss pr<span class=\"_ _2\"></span>ovis<span class=\"_ _2\"></span>ion fo<span class=\"_ _2\"></span>r impair<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>. Oth<span class=\"_ _2\"></span>er cur<span class=\"_ _2\"></span>rent receivable<span class=\"_ _2\"></span>s include prepa<span class=\"_ _0\"></span>ym<span class=\"_ _2\"></span>ents and receivables from any related par<span class=\"_ _2\"></span>ties.2<span class=\"_ _2\"></span>.9 Cas<span class=\"_ _2\"></span>h and c<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>h equi<span class=\"_ _2\"></span>val<span class=\"_ _2\"></span>entsCa<span class=\"_ _2\"></span>sh a<span class=\"_ _2\"></span>nd the e<span class=\"_ _2\"></span>quiva<span class=\"_ _2\"></span>lent<span class=\"_ _2\"></span>s inclu<span class=\"_ _2\"></span>de c<span class=\"_ _2\"></span>ash o<span class=\"_ _2\"></span>n han<span class=\"_ _2\"></span>d, dep<span class=\"_ _2\"></span>osit<span class=\"_ _2\"></span>s with bank<span class=\"_ _2\"></span>s and ot<span class=\"_ _2\"></span>her sho<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-ter<span class=\"_ _2\"></span>m highly li<span class=\"_ _2\"></span>quid inve<span class=\"_ _2\"></span>stme<span class=\"_ _2\"></span>nts wi<span class=\"_ _2\"></span>th orig<span class=\"_ _2\"></span>inal m<span class=\"_ _2\"></span>aturiti<span class=\"_ _2\"></span>es of thr<span class=\"_ _2\"></span>ee mo<span class=\"_ _2\"></span>nths or le<span class=\"_ _2\"></span>ss. B<span class=\"_ _2\"></span>ank ove<span class=\"_ _2\"></span>rdr<span class=\"_ _2\"></span>af<span class=\"_ _2\"></span>ts an<span class=\"_ _2\"></span>d tra<span class=\"_ _2\"></span>de fin<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>e fac<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s are sh<span class=\"_ _2\"></span>own withi<span class=\"_ _2\"></span>n bor<span class=\"_ _2\"></span>rowing<span class=\"_ _2\"></span>s in curr<span class=\"_ _2\"></span>ent liabilities in<span class=\"_ _0\"></span> the balanc<span class=\"_ _2\"></span>e sheet.2<span class=\"_ _2\"></span>.10 Trade cr<span class=\"_ _2\"></span>edi<span class=\"_ _2\"></span>torsT<span class=\"_ _0\"></span>rad<span class=\"_ _2\"></span>e cre<span class=\"_ _2\"></span>ditor<span class=\"_ _2\"></span>s are r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ognis<span class=\"_ _2\"></span>ed ini<span class=\"_ _2\"></span>tially at f<span class=\"_ _2\"></span>air va<span class=\"_ _2\"></span>lue an<span class=\"_ _2\"></span>d subse<span class=\"_ _2\"></span>quen<span class=\"_ _2\"></span>tly mea<span class=\"_ _2\"></span>sur<span class=\"_ _2\"></span>ed at amo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tise<span class=\"_ _2\"></span>d cos<span class=\"_ _2\"></span>t using the e<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>tiv<span class=\"_ _2\"></span>e intere<span class=\"_ _2\"></span>st m<span class=\"_ _2\"></span>ethod i<span class=\"_ _2\"></span>f the am<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tisat<span class=\"_ _2\"></span>ion ef<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t is mater<span class=\"_ _2\"></span>ial<span class=\"_ _2\"></span>.2<span class=\"_ _3\"></span>.<span class=\"_ _2\"></span>1<span class=\"_ _3\"></span>1<span class=\"_ _2\"></span> Ta<span class=\"_ _3\"></span>x<span class=\"_ _2\"></span>e<span class=\"_ _3\"></span>sInco<span class=\"_ _2\"></span>me ta<span class=\"_ _2\"></span>x exp<span class=\"_ _2\"></span>ens<span class=\"_ _2\"></span>e for the p<span class=\"_ _2\"></span>eri<span class=\"_ _2\"></span>od c<span class=\"_ _2\"></span>ompr<span class=\"_ _2\"></span>ises c<span class=\"_ _2\"></span>urre<span class=\"_ _2\"></span>nt ta<span class=\"_ _2\"></span>x expe<span class=\"_ _2\"></span>nse an<span class=\"_ _2\"></span>d defer<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>x exp<span class=\"_ _2\"></span>ense.T<span class=\"_ _0\"></span>a<span class=\"_ _2\"></span>x is re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d in the inc<span class=\"_ _2\"></span>ome s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent, exce<span class=\"_ _2\"></span>pt to the ex<span class=\"_ _2\"></span>tent that it r<span class=\"_ _2\"></span>elate<span class=\"_ _2\"></span>s to items r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ognis<span class=\"_ _2\"></span>ed in oth<span class=\"_ _2\"></span>er co<span class=\"_ _2\"></span>mpreh<span class=\"_ _2\"></span>ensi<span class=\"_ _2\"></span>ve inco<span class=\"_ _2\"></span>me or dir<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tly in e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y. In this ca<span class=\"_ _2\"></span>se th<span class=\"_ _2\"></span>e ta<span class=\"_ _2\"></span>x is al<span class=\"_ _2\"></span>so re<span class=\"_ _2\"></span>cogn<span class=\"_ _2\"></span>ise<span class=\"_ _2\"></span>d in other c<span class=\"_ _2\"></span>ompr<span class=\"_ _2\"></span>ehen<span class=\"_ _2\"></span>sive inc<span class=\"_ _2\"></span>ome o<span class=\"_ _2\"></span>r dire<span class=\"_ _2\"></span>ctl<span class=\"_ _2\"></span>y in equit<span class=\"_ _2\"></span>y.Def<span class=\"_ _2\"></span>err<span class=\"_ _2\"></span>ed ta<span class=\"_ _2\"></span>x a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and lia<span class=\"_ _2\"></span>biliti<span class=\"_ _2\"></span>es ar<span class=\"_ _2\"></span>e cal<span class=\"_ _2\"></span>cul<span class=\"_ _2\"></span>ated on th<span class=\"_ _2\"></span>e ba<span class=\"_ _2\"></span>sis of existing<span class=\"_ _0\"></span> tempor<span class=\"_ _2\"></span>ary dif<span class=\"_ _2\"></span>ferences bet<span class=\"_ _2\"></span>ween the carr<span class=\"_ _2\"></span>ying amounts of a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts an<span class=\"_ _2\"></span>d liabil<span class=\"_ _2\"></span>ities i<span class=\"_ _2\"></span>n the fin<span class=\"_ _2\"></span>anci<span class=\"_ _2\"></span>al st<span class=\"_ _2\"></span>atement a<span class=\"_ _2\"></span>nd thei<span class=\"_ _2\"></span>r ta<span class=\"_ _2\"></span>x ba<span class=\"_ _2\"></span>sis, to<span class=\"_ _2\"></span>gethe<span class=\"_ _2\"></span>r with ta<span class=\"_ _2\"></span>x lo<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s ca<span class=\"_ _2\"></span>rri<span class=\"_ _2\"></span>ed fo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ward at th<span class=\"_ _2\"></span>e bal<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>e she<span class=\"_ _2\"></span>et date. D<span class=\"_ _2\"></span>efer<span class=\"_ _2\"></span>red t<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>x a<span class=\"_ _2\"></span>sset<span class=\"_ _2\"></span>s and l<span class=\"_ _2\"></span>iabil<span class=\"_ _2\"></span>ities a<span class=\"_ _2\"></span>re c<span class=\"_ _2\"></span>alcul<span class=\"_ _2\"></span>ated ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on the t<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>x rates a<span class=\"_ _2\"></span>nd ta<span class=\"_ _2\"></span>x le<span class=\"_ _2\"></span>gisl<span class=\"_ _2\"></span>ation th<span class=\"_ _2\"></span>at are exp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted to appl<span class=\"_ _2\"></span>y when th<span class=\"_ _2\"></span>e as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s are r<span class=\"_ _2\"></span>eali<span class=\"_ _2\"></span>sed o<span class=\"_ _2\"></span>r the liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s are s<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>tled, ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on the t<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>x rates a<span class=\"_ _2\"></span>nd ta<span class=\"_ _2\"></span>x le<span class=\"_ _2\"></span>gisl<span class=\"_ _2\"></span>ation th<span class=\"_ _2\"></span>at have be<span class=\"_ _2\"></span>en enac<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>d or subs<span class=\"_ _2\"></span>tanti<span class=\"_ _2\"></span>ally en<span class=\"_ _2\"></span>acte<span class=\"_ _2\"></span>d on the b<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>e shee<span class=\"_ _2\"></span>t date.Def<span class=\"_ _2\"></span>err<span class=\"_ _2\"></span>ed ta<span class=\"_ _2\"></span>x a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s are r<span class=\"_ _2\"></span>ecog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d only to th<span class=\"_ _2\"></span>e exte<span class=\"_ _2\"></span>nt that it is pro<span class=\"_ _2\"></span>babl<span class=\"_ _2\"></span>e that fut<span class=\"_ _2\"></span>ure ta<span class=\"_ _2\"></span>x<span class=\"_ _2\"></span>able pr<span class=\"_ _2\"></span>ofi<span class=\"_ _2\"></span>ts wil<span class=\"_ _2\"></span>l be avail<span class=\"_ _2\"></span>ab<span class=\"_ _2\"></span>le aga<span class=\"_ _2\"></span>inst whic<span class=\"_ _2\"></span>h the a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts c<span class=\"_ _2\"></span>an be u<span class=\"_ _2\"></span>tilise<span class=\"_ _2\"></span>d. T<span class=\"_ _2\"></span>he c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing amo<span class=\"_ _2\"></span>unt of defe<span class=\"_ _2\"></span>rre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>x a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ets i<span class=\"_ _2\"></span>s revi<span class=\"_ _2\"></span>ewed at ea<span class=\"_ _2\"></span>ch ba<span class=\"_ _2\"></span>lan<span class=\"_ _2\"></span>ce sh<span class=\"_ _2\"></span>eet date and r<span class=\"_ _2\"></span>educ<span class=\"_ _2\"></span>ed to th<span class=\"_ _2\"></span>e exte<span class=\"_ _2\"></span>nt that is no l<span class=\"_ _2\"></span>onger pr<span class=\"_ _2\"></span>oba<span class=\"_ _2\"></span>ble that th<span class=\"_ _2\"></span>e defe<span class=\"_ _2\"></span>rre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>x a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>et c<span class=\"_ _2\"></span>an be util<span class=\"_ _2\"></span>ise<span class=\"_ _2\"></span>d. De<span class=\"_ _2\"></span>ferr<span class=\"_ _2\"></span>ed t<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>x as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and liabilities are not<span class=\"_ _0\"></span> discounted. Deferre<span class=\"_ _2\"></span>d tax a<span class=\"_ _2\"></span>ssets and liabilities are of<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>set w<span class=\"_ _2\"></span>hen the<span class=\"_ _2\"></span>re is a le<span class=\"_ _2\"></span>gally e<span class=\"_ _2\"></span>nfor<span class=\"_ _2\"></span>ceab<span class=\"_ _2\"></span>le rig<span class=\"_ _2\"></span>ht to of<span class=\"_ _2\"></span>fs<span class=\"_ _2\"></span>et curr<span class=\"_ _2\"></span>ent ta<span class=\"_ _2\"></span>x a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s aga<span class=\"_ _2\"></span>inst c<span class=\"_ _2\"></span>urre<span class=\"_ _2\"></span>nt ta<span class=\"_ _2\"></span>x lia<span class=\"_ _2\"></span>biliti<span class=\"_ _2\"></span>es and w<span class=\"_ _2\"></span>hen the defe<span class=\"_ _2\"></span>rre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>x a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ets a<span class=\"_ _2\"></span>nd liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s rel<span class=\"_ _2\"></span>ate to inc<span class=\"_ _2\"></span>ome t<span class=\"_ _2\"></span>axe<span class=\"_ _2\"></span>s levi<span class=\"_ _2\"></span>ed by the s<span class=\"_ _2\"></span>ame ta<span class=\"_ _2\"></span>x<span class=\"_ _2\"></span>ation auth<span class=\"_ _2\"></span>ori<span class=\"_ _2\"></span>ty o<span class=\"_ _2\"></span>n the sa<span class=\"_ _2\"></span>me ta<span class=\"_ _2\"></span>xa<span class=\"_ _2\"></span>ble enti<span class=\"_ _2\"></span>ty.The c<span class=\"_ _2\"></span>omp<span class=\"_ _2\"></span>anie<span class=\"_ _2\"></span>s includ<span class=\"_ _2\"></span>ed in th<span class=\"_ _2\"></span>e cons<span class=\"_ _2\"></span>olid<span class=\"_ _2\"></span>ated fi<span class=\"_ _2\"></span>nanc<span class=\"_ _2\"></span>ial st<span class=\"_ _2\"></span>atemen<span class=\"_ _2\"></span>t are sub<span class=\"_ _2\"></span>jec<span class=\"_ _2\"></span>t to inc<span class=\"_ _2\"></span>ome t<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>x in the co<span class=\"_ _2\"></span>untrie<span class=\"_ _2\"></span>s whe<span class=\"_ _2\"></span>re they a<span class=\"_ _2\"></span>re domiciled.2.1<span class=\"_ _2\"></span>2 Revenue recog<span class=\"_ _2\"></span>nitionThe accounting<span class=\"_ _0\"></span> policies for the group<span class=\"_ _c8\"></span>\u00b4<span class=\"_ _c8\"></span>s revenue from contracts with cu<span class=\"_ _2\"></span>stom<span class=\"_ _2\"></span>ers a<span class=\"_ _2\"></span>re expl<span class=\"_ _2\"></span>ain<span class=\"_ _2\"></span>ed in note 5<span class=\"_ _2\"></span>.2.1<span class=\"_ _2\"></span>3 Derivative financial<span class=\"_ _0\"></span> instrumentsDer<span class=\"_ _2\"></span>ivat<span class=\"_ _2\"></span>ive fin<span class=\"_ _2\"></span>anci<span class=\"_ _2\"></span>al ins<span class=\"_ _2\"></span>trume<span class=\"_ _2\"></span>nts ar<span class=\"_ _2\"></span>e cl<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>sif<span class=\"_ _2\"></span>ied in c<span class=\"_ _2\"></span>atego<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y at fa<span class=\"_ _2\"></span>ir valu<span class=\"_ _2\"></span>e throug<span class=\"_ _2\"></span>h pro<span class=\"_ _2\"></span>fit or l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>. The<span class=\"_ _2\"></span>se ins<span class=\"_ _2\"></span>trum<span class=\"_ _2\"></span>ents a<span class=\"_ _2\"></span>re mea<span class=\"_ _2\"></span>sur<span class=\"_ _2\"></span>ed at fa<span class=\"_ _2\"></span>ir value w<span class=\"_ _2\"></span>ith cha<span class=\"_ _2\"></span>nges in f<span class=\"_ _2\"></span>air va<span class=\"_ _2\"></span>lue cha<span class=\"_ _2\"></span>rge<span class=\"_ _2\"></span>d to the inc<span class=\"_ _2\"></span>ome st<span class=\"_ _2\"></span>atement<span class=\"_ _2\"></span>. The g<span class=\"_ _2\"></span>rou<span class=\"_ _2\"></span>p doe<span class=\"_ _2\"></span>s not app<span class=\"_ _2\"></span>ly he<span class=\"_ _2\"></span>dge acc<span class=\"_ _2\"></span>ounting<span class=\"_ _2\"></span>. For mor<span class=\"_ _2\"></span>e infor<span class=\"_ _2\"></span>mation s<span class=\"_ _2\"></span>ee no<span class=\"_ _2\"></span>te 22, 23 a<span class=\"_ _2\"></span>nd 24.2.1<span class=\"_ _2\"></span>4 Pension plansThe g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up ha<span class=\"_ _2\"></span>s a def<span class=\"_ _2\"></span>ined c<span class=\"_ _2\"></span>ontri<span class=\"_ _2\"></span>butio<span class=\"_ _2\"></span>n pla<span class=\"_ _2\"></span>n for it<span class=\"_ _2\"></span>s empl<span class=\"_ _2\"></span>oyee<span class=\"_ _2\"></span>s. The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up\u2019s payment<span class=\"_ _2\"></span>s are r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ognis<span class=\"_ _2\"></span>ed in th<span class=\"_ _2\"></span>e inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>atemen<span class=\"_ _2\"></span>t a<span class=\"_ _2\"></span>s employe<span class=\"_ _2\"></span>e be<span class=\"_ _2\"></span>nefi<span class=\"_ _2\"></span>ts exp<span class=\"_ _2\"></span>ens<span class=\"_ _2\"></span>e for the ye<span class=\"_ _2\"></span>ar to whic<span class=\"_ _2\"></span>h the contribution<span class=\"_ _0\"></span> applies.2.1<span class=\"_ _2\"></span>5 ProvisionsA prov<span class=\"_ _2\"></span>ision i<span class=\"_ _2\"></span>s re<span class=\"_ _2\"></span>cogn<span class=\"_ _2\"></span>ised w<span class=\"_ _2\"></span>hen th<span class=\"_ _2\"></span>e gro<span class=\"_ _2\"></span>up ha<span class=\"_ _2\"></span>s a pre<span class=\"_ _2\"></span>sent le<span class=\"_ _2\"></span>gal or con<span class=\"_ _2\"></span>str<span class=\"_ _2\"></span>uct<span class=\"_ _2\"></span>ive obl<span class=\"_ _2\"></span>igation a<span class=\"_ _2\"></span>s a r<span class=\"_ _2\"></span>esult of p<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>t event<span class=\"_ _2\"></span>s, it i<span class=\"_ _2\"></span>s prob<span class=\"_ _2\"></span>able (i<span class=\"_ _2\"></span>.e. mor<span class=\"_ _2\"></span>e likely than n<span class=\"_ _2\"></span>ot) that an o<span class=\"_ _2\"></span>ut<span class=\"_ _2\"></span>flow of r<span class=\"_ _2\"></span>eso<span class=\"_ _2\"></span>urce<span class=\"_ _2\"></span>s will b<span class=\"_ _2\"></span>e re<span class=\"_ _2\"></span>quire<span class=\"_ _2\"></span>d to set<span class=\"_ _2\"></span>tle the ob<span class=\"_ _2\"></span>ligatio<span class=\"_ _2\"></span>n, an<span class=\"_ _2\"></span>d the amo<span class=\"_ _2\"></span>unt c<span class=\"_ _2\"></span>an be r<span class=\"_ _2\"></span>eliab<span class=\"_ _2\"></span>ly es<span class=\"_ _2\"></span>timated<span class=\"_ _2\"></span>. Prov<span class=\"_ _2\"></span>ision<span class=\"_ _2\"></span>s are re<span class=\"_ _2\"></span>viewe<span class=\"_ _2\"></span>d at eac<span class=\"_ _2\"></span>h bal<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>e she<span class=\"_ _2\"></span>et date and ad<span class=\"_ _2\"></span>juste<span class=\"_ _2\"></span>d to ref<span class=\"_ _2\"></span>lec<span class=\"_ _2\"></span>t the cur<span class=\"_ _2\"></span>ren<span class=\"_ _2\"></span>t bes<span class=\"_ _2\"></span>t es<span class=\"_ _2\"></span>timate. Pr<span class=\"_ _2\"></span>ovisi<span class=\"_ _2\"></span>ons ar<span class=\"_ _2\"></span>e mea<span class=\"_ _2\"></span>sur<span class=\"_ _2\"></span>ed at the p<span class=\"_ _2\"></span>res<span class=\"_ _2\"></span>ent valu<span class=\"_ _2\"></span>e of the exp<span class=\"_ _2\"></span>endi<span class=\"_ _2\"></span>tures ex<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d to be re<span class=\"_ _2\"></span>quir<span class=\"_ _2\"></span>ed to set<span class=\"_ _2\"></span>tle th<span class=\"_ _2\"></span>e oblig<span class=\"_ _2\"></span>ation. T<span class=\"_ _2\"></span>he in<span class=\"_ _2\"></span>crea<span class=\"_ _2\"></span>se i<span class=\"_ _2\"></span>n the prov<span class=\"_ _2\"></span>ision d<span class=\"_ _2\"></span>ue to pa<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>age o<span class=\"_ _2\"></span>f time is r<span class=\"_ _2\"></span>eco<span class=\"_ _2\"></span>gnis<span class=\"_ _2\"></span>ed a<span class=\"_ _2\"></span>s fin<span class=\"_ _2\"></span>ance c<span class=\"_ _2\"></span>os<span class=\"_ _2\"></span>t.2.1<span class=\"_ _2\"></span>6 Share-bas<span class=\"_ _2\"></span>ed pa<span class=\"_ _0\"></span>ymentsThe c<span class=\"_ _2\"></span>os<span class=\"_ _2\"></span>t of equi<span class=\"_ _2\"></span>ty-<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>tled tr<span class=\"_ _2\"></span>ans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tion<span class=\"_ _2\"></span>s is deter<span class=\"_ _2\"></span>mine<span class=\"_ _2\"></span>d by the f<span class=\"_ _2\"></span>air valu<span class=\"_ _2\"></span>e at the date wh<span class=\"_ _2\"></span>en the g<span class=\"_ _2\"></span>ran<span class=\"_ _2\"></span>t is made u<span class=\"_ _2\"></span>sing an app<span class=\"_ _2\"></span>rop<span class=\"_ _2\"></span>riate valu<span class=\"_ _2\"></span>ation mo<span class=\"_ _2\"></span>del<span class=\"_ _2\"></span>. Th<span class=\"_ _2\"></span>e com<span class=\"_ _2\"></span>pany ha<span class=\"_ _2\"></span>s a sha<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>-ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d optio<span class=\"_ _2\"></span>n pla<span class=\"_ _2\"></span>n cove<span class=\"_ _2\"></span>ring ce<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tain e<span class=\"_ _2\"></span>mploye<span class=\"_ _2\"></span>es in se<span class=\"_ _2\"></span>nior p<span class=\"_ _2\"></span>ositio<span class=\"_ _2\"></span>ns. T<span class=\"_ _2\"></span>he meth<span class=\"_ _2\"></span>od of set<span class=\"_ _2\"></span>tlem<span class=\"_ _2\"></span>ent is at th<span class=\"_ _2\"></span>e discr<span class=\"_ _2\"></span>etion o<span class=\"_ _2\"></span>f the co<span class=\"_ _2\"></span>mpany, and whi<span class=\"_ _2\"></span>ch is de<span class=\"_ _2\"></span>scri<span class=\"_ _2\"></span>bed in m<span class=\"_ _2\"></span>ore d<span class=\"_ _2\"></span>etail i<span class=\"_ _2\"></span>n note 6. T<span class=\"_ _2\"></span>he shar<span class=\"_ _2\"></span>e optio<span class=\"_ _2\"></span>n pla<span class=\"_ _2\"></span>n is re<span class=\"_ _2\"></span>cogn<span class=\"_ _2\"></span>ise<span class=\"_ _2\"></span>d as e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y set<span class=\"_ _2\"></span>tle<span class=\"_ _2\"></span>d shar<span class=\"_ _2\"></span>e-b<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>sed p<span class=\"_ _2\"></span>aymen<span class=\"_ _2\"></span>ts a<span class=\"_ _2\"></span>s the pr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tice of th<span class=\"_ _2\"></span>e gro<span class=\"_ _2\"></span>up is to set<span class=\"_ _2\"></span>tle in sh<span class=\"_ _2\"></span>are<span class=\"_ _2\"></span>s and no<span class=\"_ _2\"></span>t in ca<span class=\"_ _2\"></span>sh<span class=\"_ _2\"></span>.2.17 Contingent liabili<span class=\"_ _0\"></span>tiesCo<span class=\"_ _2\"></span>ntingent li<span class=\"_ _2\"></span>abili<span class=\"_ _2\"></span>ties ar<span class=\"_ _2\"></span>e not r<span class=\"_ _2\"></span>ecog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d in the f<span class=\"_ _2\"></span>inan<span class=\"_ _2\"></span>cial statements. Significant contingent liabi<span class=\"_ _0\"></span>lities are disclosed, except for<span class=\"_ _0\"></span> contingent liabilit<span class=\"_ _0\"></span>ies where the probabilit<span class=\"_ _2\"></span>y of t<span class=\"_ _0\"></span>he liability occurring is remote.2.1<span class=\"_ _2\"></span>8 Earnings per shareThe c<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>culat<span class=\"_ _2\"></span>ion of b<span class=\"_ _2\"></span>asi<span class=\"_ _2\"></span>c earn<span class=\"_ _2\"></span>ings pe<span class=\"_ _2\"></span>r shar<span class=\"_ _2\"></span>e is ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on the prof<span class=\"_ _2\"></span>it at<span class=\"_ _2\"></span>trib<span class=\"_ _2\"></span>utab<span class=\"_ _2\"></span>le to ordin<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>y sha<span class=\"_ _2\"></span>res u<span class=\"_ _2\"></span>sing the weig<span class=\"_ _2\"></span>hted aver<span class=\"_ _2\"></span>age num<span class=\"_ _2\"></span>ber of o<span class=\"_ _2\"></span>rdina<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y shar<span class=\"_ _2\"></span>es ou<span class=\"_ _2\"></span>tst<span class=\"_ _2\"></span>andi<span class=\"_ _2\"></span>ng during th<span class=\"_ _2\"></span>e year af<span class=\"_ _2\"></span>ter de<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tion of th<span class=\"_ _2\"></span>e aver<span class=\"_ _2\"></span>age num<span class=\"_ _2\"></span>ber of tr<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>sur<span class=\"_ _2\"></span>y sha<span class=\"_ _2\"></span>res h<span class=\"_ _2\"></span>eld over the<span class=\"_ _0\"></span> per<span class=\"_ _2\"></span>iod.The c<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>culat<span class=\"_ _2\"></span>ion of dilu<span class=\"_ _2\"></span>ted ear<span class=\"_ _2\"></span>nings p<span class=\"_ _2\"></span>er sha<span class=\"_ _2\"></span>re is c<span class=\"_ _2\"></span>onsis<span class=\"_ _2\"></span>tent with the c<span class=\"_ _2\"></span>alcul<span class=\"_ _2\"></span>atio<span class=\"_ _2\"></span>n of the ba<span class=\"_ _2\"></span>si<span class=\"_ _2\"></span>c earn<span class=\"_ _2\"></span>ings pe<span class=\"_ _2\"></span>r shar<span class=\"_ _2\"></span>e, but g<span class=\"_ _2\"></span>ives at th<span class=\"_ _2\"></span>e sam<span class=\"_ _2\"></span>e time ef<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t to all dilut<span class=\"_ _2\"></span>ive pote<span class=\"_ _2\"></span>ntial or<span class=\"_ _2\"></span>dinar<span class=\"_ _3\"></span>y share<span class=\"_ _2\"></span>s that were o<span class=\"_ _2\"></span>uts<span class=\"_ _2\"></span>tan<span class=\"_ _2\"></span>ding duri<span class=\"_ _2\"></span>ng the pe<span class=\"_ _2\"></span>rio<span class=\"_ _2\"></span>d, by adju<span class=\"_ _2\"></span>sting th<span class=\"_ _2\"></span>e prof<span class=\"_ _2\"></span>it/<span class=\"_ _2\"></span>loss and th<span class=\"_ _2\"></span>e weighte<span class=\"_ _2\"></span>d aver<span class=\"_ _2\"></span>age num<span class=\"_ _2\"></span>ber of sh<span class=\"_ _2\"></span>are<span class=\"_ _2\"></span>s out<span class=\"_ _2\"></span>sta<span class=\"_ _2\"></span>nding fo<span class=\"_ _2\"></span>r the ef<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s of all di<span class=\"_ _2\"></span>lutive p<span class=\"_ _2\"></span>otentia<span class=\"_ _2\"></span>l share<span class=\"_ _2\"></span>s, i.e.<span class=\"_ _2\"></span>: <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>The p<span class=\"_ _2\"></span>rof<span class=\"_ _2\"></span>it/<span class=\"_ _2\"></span>loss f<span class=\"_ _2\"></span>or the p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d at<span class=\"_ _2\"></span>tribu<span class=\"_ _2\"></span>tabl<span class=\"_ _2\"></span>e to ordin<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>y shar<span class=\"_ _2\"></span>es is adju<span class=\"_ _2\"></span>sted f<span class=\"_ _2\"></span>or cha<span class=\"_ _2\"></span>nges in pr<span class=\"_ _2\"></span>ofi<span class=\"_ _2\"></span>t/lo<span class=\"_ _2\"></span>ss that w<span class=\"_ _2\"></span>ould re<span class=\"_ _2\"></span>sult fr<span class=\"_ _2\"></span>om the co<span class=\"_ _2\"></span>nver<span class=\"_ _2\"></span>sion of th<span class=\"_ _2\"></span>e dilutiv<span class=\"_ _2\"></span>e potenti<span class=\"_ _2\"></span>al ord<span class=\"_ _2\"></span>inar<span class=\"_ _2\"></span>y sh<span class=\"_ _2\"></span>ares<span class=\"_ _2\"></span>. <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>The w<span class=\"_ _2\"></span>eighte<span class=\"_ _2\"></span>d avera<span class=\"_ _2\"></span>ge numb<span class=\"_ _2\"></span>er of or<span class=\"_ _2\"></span>dinar<span class=\"_ _3\"></span>y shar<span class=\"_ _2\"></span>es is inc<span class=\"_ _2\"></span>rea<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d by the weig<span class=\"_ _2\"></span>hted ave<span class=\"_ _2\"></span>ra<span class=\"_ _2\"></span>ge numb<span class=\"_ _2\"></span>er of addi<span class=\"_ _2\"></span>tiona<span class=\"_ _2\"></span>l ordi<span class=\"_ _2\"></span>nar<span class=\"_ _2\"></span>y shar<span class=\"_ _2\"></span>es that wo<span class=\"_ _2\"></span>uld have b<span class=\"_ _2\"></span>een o<span class=\"_ _2\"></span>uts<span class=\"_ _2\"></span>tan<span class=\"_ _2\"></span>ding a<span class=\"_ _2\"></span>ssuming th<span class=\"_ _2\"></span>e conversion of all d<span class=\"_ _0\"></span>ilutive potential<span class=\"_ _0\"></span> ordinar<span class=\"_ _2\"></span>y.2.19 ReservesExc<span class=\"_ _2\"></span>hange di<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>fere<span class=\"_ _2\"></span>nce<span class=\"_ _2\"></span>s rel<span class=\"_ _2\"></span>ating to the tr<span class=\"_ _2\"></span>ansl<span class=\"_ _2\"></span>atio<span class=\"_ _2\"></span>n of the net a<span class=\"_ _2\"></span>sset<span class=\"_ _2\"></span>s of the g<span class=\"_ _2\"></span>rou<span class=\"_ _2\"></span>p's fore<span class=\"_ _2\"></span>ign op<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>ations f<span class=\"_ _2\"></span>rom th<span class=\"_ _2\"></span>eir fun<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>onal curr<span class=\"_ _2\"></span>enc<span class=\"_ _2\"></span>y to the g<span class=\"_ _2\"></span>roup's p<span class=\"_ _2\"></span>res<span class=\"_ _2\"></span>entatio<span class=\"_ _2\"></span>n curr<span class=\"_ _2\"></span>enc<span class=\"_ _2\"></span>y is re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d dire<span class=\"_ _2\"></span>ctl<span class=\"_ _2\"></span>y in other c<span class=\"_ _2\"></span>ompr<span class=\"_ _2\"></span>ehen<span class=\"_ _2\"></span>sive in<span class=\"_ _2\"></span>come a<span class=\"_ _2\"></span>nd pr<span class=\"_ _2\"></span>esen<span class=\"_ _2\"></span>ted a<span class=\"_ _2\"></span>s \u201ctranslation dif<span class=\"_ _2\"></span>ferences\u201d in the statemen<span class=\"_ _0\"></span>t of financial position and s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent of cha<span class=\"_ _2\"></span>nges in e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y.2<span class=\"_ _2\"></span>.2<span class=\"_ _2\"></span>0 Co<span class=\"_ _2\"></span>st o<span class=\"_ _2\"></span>f equit<span class=\"_ _2\"></span>y t<span class=\"_ _2\"></span>rans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>nsT<span class=\"_ _0\"></span>ran<span class=\"_ _2\"></span>sac<span class=\"_ _2\"></span>tion c<span class=\"_ _2\"></span>os<span class=\"_ _2\"></span>ts dir<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tly at<span class=\"_ _2\"></span>tribu<span class=\"_ _2\"></span>tabl<span class=\"_ _2\"></span>e to an equi<span class=\"_ _2\"></span>ty tr<span class=\"_ _2\"></span>ans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tion are r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ognis<span class=\"_ _2\"></span>ed dir<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tly in eq<span class=\"_ _2\"></span>uit<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, n<span class=\"_ _2\"></span>et af<span class=\"_ _2\"></span>ter de<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>ting ta<span class=\"_ _2\"></span>x<span class=\"_ _2\"></span>.2<span class=\"_ _2\"></span>.2<span class=\"_ _2\"></span>1 Ca<span class=\"_ _2\"></span>sh f<span class=\"_ _2\"></span>low st<span class=\"_ _2\"></span>atem<span class=\"_ _2\"></span>entThe c<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>sh fl<span class=\"_ _2\"></span>ow state<span class=\"_ _2\"></span>ment is p<span class=\"_ _2\"></span>rep<span class=\"_ _2\"></span>are<span class=\"_ _2\"></span>d by using the in<span class=\"_ _2\"></span>dire<span class=\"_ _2\"></span>ct method.2.22 LeasesThe g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up lea<span class=\"_ _2\"></span>ses v<span class=\"_ _2\"></span>ari<span class=\"_ _2\"></span>ous of<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>ice<span class=\"_ _2\"></span>s, equi<span class=\"_ _2\"></span>pment a<span class=\"_ _2\"></span>nd c<span class=\"_ _2\"></span>ars<span class=\"_ _2\"></span>. Renta<span class=\"_ _2\"></span>l cont<span class=\"_ _2\"></span>rac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s are t<span class=\"_ _2\"></span>yp<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>ally ma<span class=\"_ _2\"></span>de for f<span class=\"_ _2\"></span>ixed p<span class=\"_ _2\"></span>eri<span class=\"_ _2\"></span>ods of t<span class=\"_ _2\"></span>wo to nine years but may<span class=\"_ _0\"></span> have extension<span class=\"_ _0\"></span> options.As<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and l<span class=\"_ _2\"></span>iabili<span class=\"_ _2\"></span>ties ar<span class=\"_ _2\"></span>ising f<span class=\"_ _2\"></span>rom a le<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>e are ini<span class=\"_ _2\"></span>tially m<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>sure<span class=\"_ _2\"></span>d on a pr<span class=\"_ _2\"></span>esent v<span class=\"_ _2\"></span>alue b<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>sis. Le<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>se liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s inclu<span class=\"_ _2\"></span>de the n<span class=\"_ _2\"></span>et pre<span class=\"_ _2\"></span>sent v<span class=\"_ _2\"></span>alue of th<span class=\"_ _2\"></span>e follow<span class=\"_ _2\"></span>ing lea<span class=\"_ _2\"></span>se p<span class=\"_ _2\"></span>aymen<span class=\"_ _2\"></span>ts: <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>fixe<span class=\"_ _2\"></span>d paym<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s (inc<span class=\"_ _2\"></span>luding in<span class=\"_ _2\"></span>-subs<span class=\"_ _2\"></span>tan<span class=\"_ _2\"></span>ce fi<span class=\"_ _2\"></span>xed pay<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s)<span class=\"_ _0\"></span>, le<span class=\"_ _2\"></span>ss any lease incentives receivable <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>var<span class=\"_ _2\"></span>iable l<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>se pay<span class=\"_ _2\"></span>ment that a<span class=\"_ _2\"></span>re ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on an in<span class=\"_ _2\"></span>dex or a rate, i<span class=\"_ _2\"></span>nitiall<span class=\"_ _2\"></span>y mea<span class=\"_ _2\"></span>sure<span class=\"_ _2\"></span>d using th<span class=\"_ _2\"></span>e index or r<span class=\"_ _2\"></span>ate a<span class=\"_ _2\"></span>s at the commencement date <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>amo<span class=\"_ _2\"></span>unts exp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted to b<span class=\"_ _2\"></span>e paya<span class=\"_ _2\"></span>ble by the g<span class=\"_ _2\"></span>roup u<span class=\"_ _2\"></span>nder r<span class=\"_ _2\"></span>esidu<span class=\"_ _2\"></span>al value guarantees <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>the exerc<span class=\"_ _2\"></span>ise pr<span class=\"_ _2\"></span>ice of a p<span class=\"_ _2\"></span>urch<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>e optio<span class=\"_ _2\"></span>n if the g<span class=\"_ _2\"></span>roup i<span class=\"_ _2\"></span>s reasonably cer<span class=\"_ _2\"></span>tain to e<span class=\"_ _0\"></span>xercise that<span class=\"_ _0\"></span> option, and <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>paym<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s of pen<span class=\"_ _2\"></span>alties f<span class=\"_ _2\"></span>or termi<span class=\"_ _2\"></span>nating the le<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>se, if the l<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>se term r<span class=\"_ _2\"></span>efle<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s the g<span class=\"_ _2\"></span>roup exer<span class=\"_ _2\"></span>cising th<span class=\"_ _2\"></span>at optio<span class=\"_ _2\"></span>n.Lea<span class=\"_ _2\"></span>se p<span class=\"_ _2\"></span>ayme<span class=\"_ _2\"></span>nts to b<span class=\"_ _2\"></span>e made un<span class=\"_ _2\"></span>der r<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>sona<span class=\"_ _2\"></span>bly ce<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tain ex<span class=\"_ _2\"></span>tension o<span class=\"_ _2\"></span>ption<span class=\"_ _2\"></span>s are al<span class=\"_ _2\"></span>so in<span class=\"_ _2\"></span>clud<span class=\"_ _2\"></span>ed in the m<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>sure<span class=\"_ _2\"></span>ment of the lia<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>y. The le<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>e paym<span class=\"_ _2\"></span>ents a<span class=\"_ _2\"></span>re dis<span class=\"_ _2\"></span>counte<span class=\"_ _2\"></span>d using the intere<span class=\"_ _2\"></span>st r<span class=\"_ _2\"></span>ate impli<span class=\"_ _2\"></span>cit in th<span class=\"_ _2\"></span>e lea<span class=\"_ _2\"></span>se. If that r<span class=\"_ _2\"></span>ate ca<span class=\"_ _2\"></span>nnot b<span class=\"_ _2\"></span>e read<span class=\"_ _2\"></span>ily deter<span class=\"_ _2\"></span>mine<span class=\"_ _2\"></span>d, whic<span class=\"_ _2\"></span>h is gen<span class=\"_ _2\"></span>era<span class=\"_ _2\"></span>lly the c<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>se fo<span class=\"_ _2\"></span>r lea<span class=\"_ _2\"></span>ses in t<span class=\"_ _2\"></span>he gr<span class=\"_ _2\"></span>oup, the le<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>e\u2019s increm<span class=\"_ _2\"></span>enta<span class=\"_ _2\"></span>l bor<span class=\"_ _2\"></span>rowing r<span class=\"_ _2\"></span>ate is us<span class=\"_ _2\"></span>ed, b<span class=\"_ _2\"></span>eing the r<span class=\"_ _2\"></span>ate that the in<span class=\"_ _2\"></span>div<span class=\"_ _2\"></span>idual le<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ee woul<span class=\"_ _2\"></span>d have to pay to bo<span class=\"_ _2\"></span>rrow t<span class=\"_ _2\"></span>he fun<span class=\"_ _2\"></span>ds nec<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>sar<span class=\"_ _2\"></span>y to o<span class=\"_ _2\"></span>btain a<span class=\"_ _2\"></span>n as<span class=\"_ _2\"></span>set of s<span class=\"_ _2\"></span>imila<span class=\"_ _2\"></span>r value to th<span class=\"_ _2\"></span>e rig<span class=\"_ _2\"></span>ht<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>of-use a<span class=\"_ _2\"></span>sset in a s<span class=\"_ _2\"></span>imila<span class=\"_ _2\"></span>r eco<span class=\"_ _2\"></span>nomi<span class=\"_ _2\"></span>c envir<span class=\"_ _2\"></span>onme<span class=\"_ _2\"></span>nt with simil<span class=\"_ _2\"></span>ar ter<span class=\"_ _2\"></span>ms, securit<span class=\"_ _2\"></span>y and conditions.The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up deter<span class=\"_ _2\"></span>mines th<span class=\"_ _2\"></span>e incr<span class=\"_ _2\"></span>emen<span class=\"_ _2\"></span>tal b<span class=\"_ _2\"></span>orr<span class=\"_ _2\"></span>owing r<span class=\"_ _2\"></span>ate ba<span class=\"_ _2\"></span>sed o<span class=\"_ _2\"></span>n the gr<span class=\"_ _2\"></span>oup\u2019s rec<span class=\"_ _2\"></span>ent thir<span class=\"_ _2\"></span>d-p<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y fina<span class=\"_ _2\"></span>ncing in c<span class=\"_ _2\"></span>onne<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tion wit<span class=\"_ _2\"></span>h the gro<span class=\"_ _2\"></span>up\u2019s oper<span class=\"_ _2\"></span>ation<span class=\"_ _2\"></span>s, togeth<span class=\"_ _2\"></span>er with a<span class=\"_ _2\"></span>n as<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>smen<span class=\"_ _2\"></span>t of the natur<span class=\"_ _2\"></span>e of the a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>et. The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up is expo<span class=\"_ _2\"></span>sed to p<span class=\"_ _2\"></span>otentia<span class=\"_ _2\"></span>l futur<span class=\"_ _2\"></span>e incr<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>ses in v<span class=\"_ _2\"></span>aria<span class=\"_ _2\"></span>ble lea<span class=\"_ _2\"></span>se p<span class=\"_ _2\"></span>ayment<span class=\"_ _2\"></span>s ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on an in<span class=\"_ _2\"></span>dex or r<span class=\"_ _2\"></span>ate, whic<span class=\"_ _2\"></span>h are n<span class=\"_ _2\"></span>ot inclu<span class=\"_ _2\"></span>ded in the le<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>e liabi<span class=\"_ _2\"></span>lit<span class=\"_ _2\"></span>y until they t<span class=\"_ _2\"></span>ake ef<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>. Wh<span class=\"_ _2\"></span>en adjus<span class=\"_ _2\"></span>tmen<span class=\"_ _2\"></span>ts to lea<span class=\"_ _2\"></span>se p<span class=\"_ _2\"></span>ayment<span class=\"_ _2\"></span>s ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on an in<span class=\"_ _2\"></span>dex or r<span class=\"_ _2\"></span>ate take ef<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t, the lea<span class=\"_ _2\"></span>se li<span class=\"_ _2\"></span>abili<span class=\"_ _2\"></span>ty i<span class=\"_ _2\"></span>s rea<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ess<span class=\"_ _2\"></span>ed an<span class=\"_ _2\"></span>d adjus<span class=\"_ _2\"></span>ted a<span class=\"_ _2\"></span>gains<span class=\"_ _2\"></span>t the rig<span class=\"_ _2\"></span>ht-of-use a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>et. L<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>se pay<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s are al<span class=\"_ _2\"></span>loc<span class=\"_ _2\"></span>ated b<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>ween p<span class=\"_ _2\"></span>rinc<span class=\"_ _2\"></span>ipal a<span class=\"_ _2\"></span>nd fina<span class=\"_ _2\"></span>nce c<span class=\"_ _2\"></span>os<span class=\"_ _2\"></span>t. Th<span class=\"_ _2\"></span>e fina<span class=\"_ _2\"></span>nce c<span class=\"_ _2\"></span>ost i<span class=\"_ _2\"></span>s char<span class=\"_ _2\"></span>ged to pr<span class=\"_ _2\"></span>ofi<span class=\"_ _2\"></span>t or los<span class=\"_ _2\"></span>s over the lea<span class=\"_ _2\"></span>se p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d to pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>e a con<span class=\"_ _2\"></span>sta<span class=\"_ _2\"></span>nt per<span class=\"_ _2\"></span>iod<span class=\"_ _2\"></span>ic rate of i<span class=\"_ _2\"></span>ntere<span class=\"_ _2\"></span>st on the remainin<span class=\"_ _0\"></span>g bal<span class=\"_ _2\"></span>ance of the li<span class=\"_ _0\"></span>abilit<span class=\"_ _2\"></span>y for each period.Right-of-use a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s are me<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>ured at c<span class=\"_ _2\"></span>ost c<span class=\"_ _2\"></span>omp<span class=\"_ _2\"></span>rising th<span class=\"_ _2\"></span>e following<span class=\"_ _2\"></span>: <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>the am<span class=\"_ _2\"></span>ount of the i<span class=\"_ _2\"></span>nitial m<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>surem<span class=\"_ _2\"></span>ent of le<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>e liabil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>any lea<span class=\"_ _2\"></span>se p<span class=\"_ _2\"></span>ayme<span class=\"_ _2\"></span>nts ma<span class=\"_ _2\"></span>de at or b<span class=\"_ _2\"></span>efor<span class=\"_ _2\"></span>e the co<span class=\"_ _2\"></span>mmen<span class=\"_ _2\"></span>cem<span class=\"_ _2\"></span>ent date les<span class=\"_ _2\"></span>s any lea<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>e ince<span class=\"_ _2\"></span>ntives r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>eive<span class=\"_ _2\"></span>d <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>any initia<span class=\"_ _2\"></span>l dire<span class=\"_ _2\"></span>ct c<span class=\"_ _2\"></span>ost<span class=\"_ _2\"></span>s <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>restoration costs.Right-of-use a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s are ge<span class=\"_ _2\"></span>ner<span class=\"_ _2\"></span>ally de<span class=\"_ _2\"></span>pre<span class=\"_ _2\"></span>ciate<span class=\"_ _2\"></span>d over the sh<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ter of the a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>'s usef<span class=\"_ _2\"></span>ul life a<span class=\"_ _2\"></span>nd the le<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>se term o<span class=\"_ _2\"></span>n a str<span class=\"_ _2\"></span>aight-line ba<span class=\"_ _2\"></span>sis. If the g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up is rea<span class=\"_ _2\"></span>so<span class=\"_ _2\"></span>nabl<span class=\"_ _2\"></span>y cer<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ain to exerci<span class=\"_ _2\"></span>se a pur<span class=\"_ _2\"></span>cha<span class=\"_ _2\"></span>se optio<span class=\"_ _2\"></span>n, the r<span class=\"_ _2\"></span>ight-of-use a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>et is de<span class=\"_ _2\"></span>pre<span class=\"_ _2\"></span>ciated o<span class=\"_ _2\"></span>ver the un<span class=\"_ _2\"></span>derl<span class=\"_ _2\"></span>ying as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s useful life.Paym<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s as<span class=\"_ _2\"></span>soc<span class=\"_ _2\"></span>iated wi<span class=\"_ _2\"></span>th shor<span class=\"_ _2\"></span>t-term lea<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>s of equi<span class=\"_ _2\"></span>pment a<span class=\"_ _2\"></span>nd vehic<span class=\"_ _2\"></span>les an<span class=\"_ _2\"></span>d all le<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>es of low-v<span class=\"_ _2\"></span>alue a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ets a<span class=\"_ _2\"></span>re re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d on a str<span class=\"_ _2\"></span>aigh<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-li<span class=\"_ _2\"></span>ne ba<span class=\"_ _2\"></span>sis a<span class=\"_ _2\"></span>s an exp<span class=\"_ _2\"></span>ens<span class=\"_ _2\"></span>e in prof<span class=\"_ _2\"></span>it or lo<span class=\"_ _2\"></span>ss.Ex<span class=\"_ _2\"></span>ten<span class=\"_ _2\"></span>sion and termination optionsEx<span class=\"_ _2\"></span>tension and t<span class=\"_ _0\"></span>ermination options are i<span class=\"_ _0\"></span>nclude<span class=\"_ _2\"></span>d in<span class=\"_ _0\"></span> several pro<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y an<span class=\"_ _2\"></span>d equip<span class=\"_ _2\"></span>ment le<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>es acr<span class=\"_ _2\"></span>os<span class=\"_ _2\"></span>s the gr<span class=\"_ _2\"></span>oup. Th<span class=\"_ _2\"></span>ese a<span class=\"_ _2\"></span>re use<span class=\"_ _2\"></span>d to ma<span class=\"_ _2\"></span>ximis<span class=\"_ _2\"></span>e ope<span class=\"_ _2\"></span>rati<span class=\"_ _2\"></span>onal f<span class=\"_ _2\"></span>lexibil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y in terms o<span class=\"_ _2\"></span>f mana<span class=\"_ _2\"></span>ging the a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ets us<span class=\"_ _2\"></span>ed in th<span class=\"_ _2\"></span>e gro<span class=\"_ _2\"></span>up\u2019s oper<span class=\"_ _2\"></span>ations<span class=\"_ _2\"></span>.2<span class=\"_ _2\"></span>.2<span class=\"_ _2\"></span>3 Inve<span class=\"_ _2\"></span>stm<span class=\"_ _2\"></span>ent in a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>oc<span class=\"_ _2\"></span>iatesThe g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up ha<span class=\"_ _2\"></span>s inves<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>s in an a<span class=\"_ _2\"></span>sso<span class=\"_ _2\"></span>ciate. A<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>soc<span class=\"_ _2\"></span>iates ar<span class=\"_ _2\"></span>e entiti<span class=\"_ _2\"></span>es over w<span class=\"_ _2\"></span>hich the g<span class=\"_ _2\"></span>rou<span class=\"_ _2\"></span>p ha<span class=\"_ _2\"></span>s signif<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>ant inf<span class=\"_ _2\"></span>luenc<span class=\"_ _2\"></span>e, bu<span class=\"_ _2\"></span>t not c<span class=\"_ _2\"></span>ontro<span class=\"_ _2\"></span>l or joint c<span class=\"_ _2\"></span>ontro<span class=\"_ _2\"></span>l over the f<span class=\"_ _2\"></span>inan<span class=\"_ _2\"></span>cial a<span class=\"_ _2\"></span>nd op<span class=\"_ _2\"></span>erati<span class=\"_ _2\"></span>ng management. The considerations made in det<span class=\"_ _0\"></span>ermining whether the gr<span class=\"_ _2\"></span>oup ha<span class=\"_ _2\"></span>s sig<span class=\"_ _2\"></span>nifi<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>nt influ<span class=\"_ _2\"></span>ence o<span class=\"_ _2\"></span>ver an enti<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y are simil<span class=\"_ _2\"></span>ar to thos<span class=\"_ _2\"></span>e nec<span class=\"_ _2\"></span>ess<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>y to de<span class=\"_ _2\"></span>termin<span class=\"_ _2\"></span>e contr<span class=\"_ _2\"></span>ol over s<span class=\"_ _2\"></span>ubsidia<span class=\"_ _2\"></span>rie<span class=\"_ _2\"></span>s. As<span class=\"_ _2\"></span>so<span class=\"_ _2\"></span>ciates a<span class=\"_ _2\"></span>re ac<span class=\"_ _2\"></span>counte<span class=\"_ _2\"></span>d for us<span class=\"_ _2\"></span>ing the eq<span class=\"_ _2\"></span>uit<span class=\"_ _2\"></span>y metho<span class=\"_ _2\"></span>d fr<span class=\"_ _2\"></span>om the date when signi<span class=\"_ _2\"></span>fic<span class=\"_ _2\"></span>ant influen<span class=\"_ _2\"></span>ce is achieve<span class=\"_ _2\"></span>d until such influe<span class=\"_ _2\"></span>nce ceases.Inves<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>s in a<span class=\"_ _2\"></span>sso<span class=\"_ _2\"></span>ciates a<span class=\"_ _2\"></span>re initi<span class=\"_ _2\"></span>ally re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d at co<span class=\"_ _2\"></span>st. T<span class=\"_ _2\"></span>he ca<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing amoun<span class=\"_ _2\"></span>t of the inves<span class=\"_ _2\"></span>tmen<span class=\"_ _2\"></span>t is adjus<span class=\"_ _2\"></span>ted to r<span class=\"_ _2\"></span>eco<span class=\"_ _2\"></span>gnis<span class=\"_ _2\"></span>e chang<span class=\"_ _2\"></span>es in the g<span class=\"_ _2\"></span>rou<span class=\"_ _2\"></span>p\u2019s share of net a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s of the a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ociate sinc<span class=\"_ _2\"></span>e the ac<span class=\"_ _2\"></span>quisiti<span class=\"_ _2\"></span>on date. G<span class=\"_ _2\"></span>oo<span class=\"_ _2\"></span>dwill r<span class=\"_ _2\"></span>elati<span class=\"_ _2\"></span>ng to the a<span class=\"_ _2\"></span>sso<span class=\"_ _2\"></span>ciate is inclu<span class=\"_ _2\"></span>ded in th<span class=\"_ _2\"></span>e ca<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing amou<span class=\"_ _2\"></span>nt of the inve<span class=\"_ _2\"></span>stme<span class=\"_ _2\"></span>nt and is n<span class=\"_ _2\"></span>ottested for impairment i<span class=\"_ _0\"></span>ndividually.Shar<span class=\"_ _2\"></span>es in VG<span class=\"_ _2\"></span>M wa<span class=\"_ _2\"></span>s cl<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>sifi<span class=\"_ _2\"></span>ed a<span class=\"_ _2\"></span>s inves<span class=\"_ _2\"></span>tment i<span class=\"_ _2\"></span>n as<span class=\"_ _2\"></span>soc<span class=\"_ _2\"></span>iate af<span class=\"_ _2\"></span>ter dist<span class=\"_ _2\"></span>ributi<span class=\"_ _2\"></span>on of VG<span class=\"_ _2\"></span>M share<span class=\"_ _2\"></span>s to the sha<span class=\"_ _2\"></span>reho<span class=\"_ _2\"></span>lder<span class=\"_ _2\"></span>s of Vow AS<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>. The tr<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>sac<span class=\"_ _2\"></span>tion i<span class=\"_ _2\"></span>s consi<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>ed a<span class=\"_ _2\"></span>s dis<span class=\"_ _2\"></span>tribut<span class=\"_ _2\"></span>ion of a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ets ot<span class=\"_ _2\"></span>her than c<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>sh a<span class=\"_ _2\"></span>s divi<span class=\"_ _2\"></span>dend<span class=\"_ _2\"></span>s to its ow<span class=\"_ _2\"></span>ner<span class=\"_ _2\"></span>s (IFR<span class=\"_ _2\"></span>IC 17). F<span class=\"_ _0\"></span>air v<span class=\"_ _2\"></span>alue of VGM at th<span class=\"_ _2\"></span>e point of d<span class=\"_ _2\"></span>emer<span class=\"_ _2\"></span>ger wa<span class=\"_ _2\"></span>s N<span class=\"_ _2\"></span>OK 492 millio<span class=\"_ _2\"></span>n inclu<span class=\"_ _2\"></span>ding shar<span class=\"_ _2\"></span>es he<span class=\"_ _2\"></span>ld by Vow ASA r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ogni<span class=\"_ _2\"></span>sed at c<span class=\"_ _2\"></span>ost of N<span class=\"_ _2\"></span>OK 1<span class=\"_ _2\"></span>50 milli<span class=\"_ _2\"></span>on. The f<span class=\"_ _2\"></span>air v<span class=\"_ _2\"></span>alue ga<span class=\"_ _2\"></span>in of the c<span class=\"_ _2\"></span>onsid<span class=\"_ _2\"></span>erati<span class=\"_ _2\"></span>on sha<span class=\"_ _2\"></span>res di<span class=\"_ _2\"></span>strib<span class=\"_ _2\"></span>uted to the sha<span class=\"_ _2\"></span>reho<span class=\"_ _2\"></span>lder<span class=\"_ _2\"></span>s in Vow AS<span class=\"_ _2\"></span>A wa<span class=\"_ _2\"></span>s re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d as g<span class=\"_ _2\"></span>ain fr<span class=\"_ _2\"></span>om dem<span class=\"_ _2\"></span>erge<span class=\"_ _2\"></span>r at NOK 3<span class=\"_ _2\"></span>42 milli<span class=\"_ _2\"></span>on in 2021<span class=\"_ _2\"></span>.The s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent of pr<span class=\"_ _2\"></span>ofi<span class=\"_ _2\"></span>t or los<span class=\"_ _2\"></span>s ref<span class=\"_ _2\"></span>lec<span class=\"_ _2\"></span>ts th<span class=\"_ _2\"></span>e gro<span class=\"_ _2\"></span>up\u2019s share of the re<span class=\"_ _2\"></span>sults o<span class=\"_ _2\"></span>f oper<span class=\"_ _2\"></span>atio<span class=\"_ _2\"></span>ns of the a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>oci<span class=\"_ _2\"></span>ate. Unre<span class=\"_ _2\"></span>alise<span class=\"_ _2\"></span>d gain<span class=\"_ _2\"></span>s and lo<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s resu<span class=\"_ _2\"></span>lting fro<span class=\"_ _2\"></span>m tran<span class=\"_ _2\"></span>sac<span class=\"_ _2\"></span>tion<span class=\"_ _2\"></span>s bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en the gr<span class=\"_ _2\"></span>oup an<span class=\"_ _2\"></span>d the a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ociate a<span class=\"_ _2\"></span>re elim<span class=\"_ _2\"></span>inated to th<span class=\"_ _2\"></span>e exte<span class=\"_ _2\"></span>nt of the inter<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>t in the a<span class=\"_ _2\"></span>sso<span class=\"_ _2\"></span>ciate. If ther<span class=\"_ _2\"></span>e are in<span class=\"_ _2\"></span>dic<span class=\"_ _2\"></span>ation of th<span class=\"_ _2\"></span>at the inves<span class=\"_ _2\"></span>tme<span class=\"_ _2\"></span>nt in the a<span class=\"_ _2\"></span>sso<span class=\"_ _2\"></span>ciate is imp<span class=\"_ _2\"></span>aire<span class=\"_ _2\"></span>d, the g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up will p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>m an impa<span class=\"_ _2\"></span>irme<span class=\"_ _2\"></span>nt test o<span class=\"_ _2\"></span>f the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing amo<span class=\"_ _2\"></span>unt of the inve<span class=\"_ _2\"></span>stme<span class=\"_ _2\"></span>nt. A<span class=\"_ _2\"></span>ny impair<span class=\"_ _2\"></span>ment los<span class=\"_ _2\"></span>ses ar<span class=\"_ _2\"></span>e re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d as sh<span class=\"_ _2\"></span>are of p<span class=\"_ _2\"></span>rofi<span class=\"_ _2\"></span>t of an a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ociate in th<span class=\"_ _2\"></span>e st<span class=\"_ _2\"></span>atement of p<span class=\"_ _2\"></span>rof<span class=\"_ _2\"></span>it or los<span class=\"_ _2\"></span>s. Up<span class=\"_ _2\"></span>on los<span class=\"_ _2\"></span>s of sig<span class=\"_ _2\"></span>nifi<span class=\"_ _2\"></span>can<span class=\"_ _2\"></span>t influe<span class=\"_ _2\"></span>nce over the a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>soc<span class=\"_ _2\"></span>iate, and a<span class=\"_ _2\"></span>s su<span class=\"_ _2\"></span>ch the e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y meth<span class=\"_ _2\"></span>od c<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>, the gro<span class=\"_ _2\"></span>up mea<span class=\"_ _2\"></span>sur<span class=\"_ _2\"></span>es an<span class=\"_ _2\"></span>d rec<span class=\"_ _2\"></span>ogni<span class=\"_ _2\"></span>ses any r<span class=\"_ _2\"></span>eta<span class=\"_ _2\"></span>ined inve<span class=\"_ _2\"></span>stm<span class=\"_ _2\"></span>ent at it<span class=\"_ _2\"></span>s fair value.The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up deli<span class=\"_ _2\"></span>ver sy<span class=\"_ _2\"></span>stems to b<span class=\"_ _2\"></span>e c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>alise<span class=\"_ _2\"></span>d in a<span class=\"_ _2\"></span>sso<span class=\"_ _2\"></span>ciate<span class=\"_ _2\"></span>d com<span class=\"_ _2\"></span>pany VG<span class=\"_ _2\"></span>M. Th<span class=\"_ _2\"></span>e rel<span class=\"_ _2\"></span>ated m<span class=\"_ _2\"></span>arg<span class=\"_ _2\"></span>in in Vow for such d<span class=\"_ _2\"></span>eliv<span class=\"_ _2\"></span>erie<span class=\"_ _2\"></span>s will no<span class=\"_ _2\"></span>t be re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d on de<span class=\"_ _2\"></span>liver<span class=\"_ _3\"></span>y for the sh<span class=\"_ _2\"></span>are ow<span class=\"_ _2\"></span>ned by th<span class=\"_ _2\"></span>e gro<span class=\"_ _2\"></span>up. Ins<span class=\"_ _2\"></span>tead it wil<span class=\"_ _2\"></span>l be ac<span class=\"_ _2\"></span>cru<span class=\"_ _2\"></span>ed an<span class=\"_ _2\"></span>d rec<span class=\"_ _2\"></span>ogn<span class=\"_ _2\"></span>ised p<span class=\"_ _2\"></span>rop<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tion<span class=\"_ _2\"></span>ally over the u<span class=\"_ _2\"></span>sef<span class=\"_ _2\"></span>ul life p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d of the a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set in the a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>soc<span class=\"_ _2\"></span>iated compan<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>.2<span class=\"_ _2\"></span>.2<span class=\"_ _2\"></span>4 Eve<span class=\"_ _2\"></span>nts af<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>r the b<span class=\"_ _2\"></span>ala<span class=\"_ _2\"></span>nce s<span class=\"_ _2\"></span>hee<span class=\"_ _2\"></span>t dateThe f<span class=\"_ _2\"></span>inan<span class=\"_ _2\"></span>cial s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ents a<span class=\"_ _2\"></span>re adj<span class=\"_ _2\"></span>uste<span class=\"_ _2\"></span>d to refl<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t event<span class=\"_ _2\"></span>s af<span class=\"_ _2\"></span>ter the bal<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>e she<span class=\"_ _2\"></span>et date that p<span class=\"_ _2\"></span>rovi<span class=\"_ _2\"></span>des ev<span class=\"_ _2\"></span>iden<span class=\"_ _2\"></span>ce of c<span class=\"_ _2\"></span>ondi<span class=\"_ _2\"></span>tions th<span class=\"_ _2\"></span>at exis<span class=\"_ _2\"></span>ted at the d<span class=\"_ _2\"></span>ate of the ba<span class=\"_ _2\"></span>lan<span class=\"_ _2\"></span>ce she<span class=\"_ _2\"></span>et (adjus<span class=\"_ _2\"></span>ting event<span class=\"_ _2\"></span>s). The fina<span class=\"_ _2\"></span>ncia<span class=\"_ _2\"></span>l state<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s are n<span class=\"_ _2\"></span>ot adjus<span class=\"_ _2\"></span>ted to r<span class=\"_ _2\"></span>efle<span class=\"_ _2\"></span>ct ev<span class=\"_ _2\"></span>ents af<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>r the bal<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>e she<span class=\"_ _2\"></span>et date that a<span class=\"_ _2\"></span>re indi<span class=\"_ _2\"></span>cati<span class=\"_ _2\"></span>ve of co<span class=\"_ _2\"></span>nditi<span class=\"_ _2\"></span>ons that a<span class=\"_ _2\"></span>rose af<span class=\"_ _2\"></span>ter the date o<span class=\"_ _2\"></span>f the ba<span class=\"_ _2\"></span>lan<span class=\"_ _2\"></span>ce she<span class=\"_ _2\"></span>et (non<span class=\"_ _2\"></span>-adjus<span class=\"_ _2\"></span>ting event<span class=\"_ _2\"></span>s)<span class=\"_ _0\"></span>. N<span class=\"_ _2\"></span>on-adjusting<span class=\"_ _0\"></span> events are disclosed if significant.2<span class=\"_ _2\"></span>.2<span class=\"_ _2\"></span>5 Cha<span class=\"_ _2\"></span>nges i<span class=\"_ _2\"></span>n acc<span class=\"_ _2\"></span>ount<span class=\"_ _2\"></span>ing po<span class=\"_ _2\"></span>lic<span class=\"_ _2\"></span>y and di<span class=\"_ _2\"></span>sclo<span class=\"_ _2\"></span>sur<span class=\"_ _2\"></span>esThe g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up ha<span class=\"_ _2\"></span>s not ea<span class=\"_ _2\"></span>rly ado<span class=\"_ _2\"></span>pted a<span class=\"_ _2\"></span>ny stan<span class=\"_ _2\"></span>dar<span class=\"_ _2\"></span>d, inter<span class=\"_ _2\"></span>pret<span class=\"_ _2\"></span>ation or amen<span class=\"_ _2\"></span>dment th<span class=\"_ _2\"></span>at ha<span class=\"_ _2\"></span>s be<span class=\"_ _2\"></span>en is<span class=\"_ _2\"></span>sued b<span class=\"_ _2\"></span>ut is not ye<span class=\"_ _2\"></span>t ef<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>ve.Ame<span class=\"_ _2\"></span>ndm<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s to I<span class=\"_ _2\"></span>AS 1 an<span class=\"_ _2\"></span>d IFRS Pract<span class=\"_ _2\"></span>ice S<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>me<span class=\"_ _2\"></span>nt 2 - Disclosure of Account<span class=\"_ _0\"></span>ing policie<span class=\"_ _2\"></span>sThe a<span class=\"_ _2\"></span>mend<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s to I<span class=\"_ _2\"></span>AS 1 r<span class=\"_ _2\"></span>equir<span class=\"_ _2\"></span>e comp<span class=\"_ _2\"></span>anie<span class=\"_ _2\"></span>s to discl<span class=\"_ _2\"></span>ose their ma<span class=\"_ _0\"></span>terial accounting<span class=\"_ _0\"></span> polic<span class=\"_ _2\"></span>y informat<span class=\"_ _0\"></span>ion rather than t<span class=\"_ _0\"></span>heir signi<span class=\"_ _2\"></span>fic<span class=\"_ _2\"></span>ant ac<span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>unting po<span class=\"_ _2\"></span>licie<span class=\"_ _2\"></span>s. T<span class=\"_ _2\"></span>he ame<span class=\"_ _2\"></span>ndme<span class=\"_ _2\"></span>nts to IFR<span class=\"_ _2\"></span>S Pr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tice St<span class=\"_ _2\"></span>atement 2 p<span class=\"_ _2\"></span>rovi<span class=\"_ _2\"></span>de guid<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>e on how to ap<span class=\"_ _2\"></span>ply the concept of mat<span class=\"_ _0\"></span>erialit<span class=\"_ _2\"></span>y to<span class=\"_ _0\"></span> acc<span class=\"_ _2\"></span>ounti<span class=\"_ _0\"></span>ng policy disclosures.The a<span class=\"_ _2\"></span>mend<span class=\"_ _2\"></span>ment is e<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>tive f<span class=\"_ _2\"></span>or annu<span class=\"_ _2\"></span>al per<span class=\"_ _2\"></span>io<span class=\"_ _2\"></span>ds beg<span class=\"_ _2\"></span>inning on o<span class=\"_ _2\"></span>r after 1 January 2023, but earlier application is permitted. The Gro<span class=\"_ _2\"></span>up is currently r<span class=\"_ _2\"></span>evisiting their ac<span class=\"_ _2\"></span>counting p<span class=\"_ _2\"></span>olic<span class=\"_ _2\"></span>y informatio<span class=\"_ _2\"></span>n disc<span class=\"_ _2\"></span>losure<span class=\"_ _2\"></span>s to ensur<span class=\"_ _2\"></span>e con<span class=\"_ _2\"></span>sisten<span class=\"_ _2\"></span>cy w<span class=\"_ _2\"></span>ith the am<span class=\"_ _2\"></span>ende<span class=\"_ _2\"></span>d requir<span class=\"_ _2\"></span>ement<span class=\"_ _2\"></span>s.Ame<span class=\"_ _2\"></span>ndm<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s to I<span class=\"_ _2\"></span>AS 16 \u2013 Proc<span class=\"_ _2\"></span>ee<span class=\"_ _2\"></span>ds b<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>ore Int<span class=\"_ _2\"></span>end<span class=\"_ _2\"></span>ed U<span class=\"_ _2\"></span>seIn May 2020, the Inte<span class=\"_ _2\"></span>rnati<span class=\"_ _2\"></span>onal Ac<span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>unting Stan<span class=\"_ _2\"></span>dar<span class=\"_ _2\"></span>ds Bo<span class=\"_ _2\"></span>ard issued Proper<span class=\"_ _2\"></span>ty,<span class=\"_ _0\"></span> Pl<span class=\"_ _2\"></span>ant and E<span class=\"_ _0\"></span>quipment: Proceeds before Intend<span class=\"_ _2\"></span>ed Use (<span class=\"_ _2\"></span>Am<span class=\"_ _2\"></span>endm<span class=\"_ _2\"></span>ents to I<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>S 16) which pro<span class=\"_ _2\"></span>hibit a com<span class=\"_ _2\"></span>pany fr<span class=\"_ _2\"></span>om de<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>ting fr<span class=\"_ _2\"></span>om the c<span class=\"_ _2\"></span>ost of p<span class=\"_ _2\"></span>rop<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y, plant an<span class=\"_ _2\"></span>d equip<span class=\"_ _2\"></span>ment am<span class=\"_ _2\"></span>ount<span class=\"_ _2\"></span>s re<span class=\"_ _2\"></span>cei<span class=\"_ _2\"></span>ved fr<span class=\"_ _2\"></span>om se<span class=\"_ _2\"></span>lling item<span class=\"_ _2\"></span>s pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>ed while th<span class=\"_ _2\"></span>e comp<span class=\"_ _2\"></span>any is pr<span class=\"_ _2\"></span>epa<span class=\"_ _2\"></span>ring the a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set fo<span class=\"_ _2\"></span>r its inte<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>d use. Inste<span class=\"_ _2\"></span>ad, a co<span class=\"_ _2\"></span>mpany w<span class=\"_ _2\"></span>ill re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise su<span class=\"_ _2\"></span>ch sal<span class=\"_ _2\"></span>es pr<span class=\"_ _2\"></span>oce<span class=\"_ _2\"></span>eds a<span class=\"_ _2\"></span>nd rel<span class=\"_ _2\"></span>ated c<span class=\"_ _2\"></span>ost in p<span class=\"_ _2\"></span>rof<span class=\"_ _2\"></span>it or lo<span class=\"_ _2\"></span>ss. The a<span class=\"_ _2\"></span>mend<span class=\"_ _2\"></span>ment wa<span class=\"_ _2\"></span>s ef<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tive fo<span class=\"_ _2\"></span>r annua<span class=\"_ _2\"></span>l per<span class=\"_ _2\"></span>iod<span class=\"_ _2\"></span>s beg<span class=\"_ _2\"></span>inning on or after 1 January 2022, but earlier application is<span class=\"_ _0\"></span> per<span class=\"_ _2\"></span>mitted. The a<span class=\"_ _2\"></span>mend<span class=\"_ _2\"></span>ment ha<span class=\"_ _2\"></span>d no ef<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t on the c<span class=\"_ _2\"></span>onso<span class=\"_ _2\"></span>lidate<span class=\"_ _2\"></span>d fina<span class=\"_ _2\"></span>ncial st<span class=\"_ _2\"></span>atement<span class=\"_ _2\"></span>s of the g<span class=\"_ _2\"></span>roup.Ame<span class=\"_ _2\"></span>ndm<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s to I<span class=\"_ _2\"></span>AS 37 \u2013 Oner<span class=\"_ _2\"></span>ou<span class=\"_ _2\"></span>s Cont<span class=\"_ _2\"></span>rac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s \u2013 Cos<span class=\"_ _2\"></span>t of Fulf<span class=\"_ _2\"></span>illi<span class=\"_ _2\"></span>ng a ContractIn May 2020 the Inte<span class=\"_ _2\"></span>rnatio<span class=\"_ _2\"></span>nal Ac<span class=\"_ _2\"></span>cou<span class=\"_ _2\"></span>nting Stan<span class=\"_ _2\"></span>dard<span class=\"_ _2\"></span>s Boa<span class=\"_ _2\"></span>rd issu<span class=\"_ _2\"></span>ed On<span class=\"_ _2\"></span>ero<span class=\"_ _2\"></span>us Co<span class=\"_ _2\"></span>ntra<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s\u2014<span class=\"_ _2\"></span>C<span class=\"_ _2\"></span>ost o<span class=\"_ _2\"></span>f Fulfilling a C<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t. This a<span class=\"_ _2\"></span>men<span class=\"_ _2\"></span>ded I<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>S 37 to cla<span class=\"_ _2\"></span>rif<span class=\"_ _2\"></span>y th<span class=\"_ _2\"></span>at for the p<span class=\"_ _2\"></span>urp<span class=\"_ _2\"></span>ose of a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ssing wh<span class=\"_ _2\"></span>ether a c<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t is one<span class=\"_ _2\"></span>rou<span class=\"_ _2\"></span>s, the c<span class=\"_ _2\"></span>ost of f<span class=\"_ _2\"></span>ulfil<span class=\"_ _2\"></span>ling the co<span class=\"_ _2\"></span>ntra<span class=\"_ _2\"></span>ct in<span class=\"_ _2\"></span>clud<span class=\"_ _2\"></span>es bot<span class=\"_ _2\"></span>h the incr<span class=\"_ _2\"></span>eme<span class=\"_ _2\"></span>ntal c<span class=\"_ _2\"></span>ost<span class=\"_ _2\"></span>s of fulf<span class=\"_ _2\"></span>illing that co<span class=\"_ _2\"></span>ntra<span class=\"_ _2\"></span>ct a<span class=\"_ _2\"></span>nd an al<span class=\"_ _2\"></span>loc<span class=\"_ _2\"></span>ation of o<span class=\"_ _2\"></span>ther c<span class=\"_ _2\"></span>ost<span class=\"_ _2\"></span>s that re<span class=\"_ _2\"></span>late dir<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tly to fulfilling c<span class=\"_ _2\"></span>ontrac<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>.The a<span class=\"_ _2\"></span>mend<span class=\"_ _2\"></span>ment wa<span class=\"_ _2\"></span>s ef<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tive fo<span class=\"_ _2\"></span>r annua<span class=\"_ _2\"></span>l per<span class=\"_ _2\"></span>iod<span class=\"_ _2\"></span>s beg<span class=\"_ _2\"></span>inning on or after 1 January 2022, but earlier application is<span class=\"_ _0\"></span> per<span class=\"_ _2\"></span>mitted. The a<span class=\"_ _2\"></span>mend<span class=\"_ _2\"></span>ment ha<span class=\"_ _2\"></span>d no ef<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t on the c<span class=\"_ _2\"></span>onso<span class=\"_ _2\"></span>lidate<span class=\"_ _2\"></span>d fina<span class=\"_ _2\"></span>ncial st<span class=\"_ _2\"></span>atement<span class=\"_ _2\"></span>s of the g<span class=\"_ _2\"></span>roup.NOTE 03 <span class=\"_ _9\"></span> <span class=\"fc6\">CRI<span class=\"_ _2\"></span>TICA<span class=\"_ _2\"></span>L A<span class=\"_ _0\"></span>CCOU<span class=\"_ _2\"></span>NTIN<span class=\"_ _2\"></span>G EST<span class=\"_ _2\"></span>IMA<span class=\"_ _0\"></span>TES AND A<span class=\"_ _2\"></span>SSUMP<span class=\"_ _2\"></span>TIONS</span>The preparation of the financial statemen<span class=\"_ _0\"></span>t<span class=\"_ _2\"></span>s in accordance with IFRS r<span class=\"_ _2\"></span>equir<span class=\"_ _2\"></span>es man<span class=\"_ _2\"></span>age<span class=\"_ _2\"></span>ment to ma<span class=\"_ _2\"></span>ke judgeme<span class=\"_ _2\"></span>nts<span class=\"_ _2\"></span>, use es<span class=\"_ _2\"></span>timate<span class=\"_ _2\"></span>sand a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>umption<span class=\"_ _2\"></span>s that af<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>ct th<span class=\"_ _2\"></span>e rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ted a<span class=\"_ _2\"></span>mount<span class=\"_ _2\"></span>s of a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts and liabilities, income and<span class=\"_ _0\"></span> expenses.The e<span class=\"_ _2\"></span>stim<span class=\"_ _2\"></span>ates and a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>soc<span class=\"_ _2\"></span>iated a<span class=\"_ _2\"></span>ssu<span class=\"_ _2\"></span>mption<span class=\"_ _2\"></span>s are b<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>ed on historical experience and various other factor<span class=\"_ _2\"></span>s tha<span class=\"_ _0\"></span>t are con<span class=\"_ _2\"></span>sider<span class=\"_ _2\"></span>ed r<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>sona<span class=\"_ _2\"></span>ble und<span class=\"_ _2\"></span>er the cir<span class=\"_ _2\"></span>cums<span class=\"_ _2\"></span>tan<span class=\"_ _2\"></span>ces<span class=\"_ _2\"></span>. Th<span class=\"_ _2\"></span>e estim<span class=\"_ _2\"></span>atesand un<span class=\"_ _2\"></span>derl<span class=\"_ _2\"></span>ying a<span class=\"_ _2\"></span>ssum<span class=\"_ _2\"></span>ptions a<span class=\"_ _2\"></span>re rev<span class=\"_ _2\"></span>iewe<span class=\"_ _2\"></span>d on an ong<span class=\"_ _2\"></span>oing ba<span class=\"_ _2\"></span>sis<span class=\"_ _2\"></span>.Es<span class=\"_ _2\"></span>timates a<span class=\"_ _2\"></span>nd a<span class=\"_ _2\"></span>ssump<span class=\"_ _2\"></span>tions wh<span class=\"_ _2\"></span>ich re<span class=\"_ _2\"></span>pre<span class=\"_ _2\"></span>sent a sig<span class=\"_ _2\"></span>nifi<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>nt risk of re<span class=\"_ _2\"></span>sulting in mater<span class=\"_ _2\"></span>ial adj<span class=\"_ _2\"></span>ustme<span class=\"_ _2\"></span>nts to th<span class=\"_ _2\"></span>e ca<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>yin<span class=\"_ _2\"></span>g amount<span class=\"_ _2\"></span>s of ass<span class=\"_ _2\"></span>ets and liabilities<span class=\"_ _0\"></span> are presented below.Revenue<span class=\"_ _0\"></span> re<span class=\"_ _2\"></span>cognition for contracts under the cost-to-<span class=\"_ _2\"></span>cost met<span class=\"_ _2\"></span>hod (<span class=\"_ _2\"></span>IF<span class=\"_ _2\"></span>RS 1<span class=\"_ _2\"></span>5)Revenu<span class=\"_ _2\"></span>e is re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d ba<span class=\"_ _2\"></span>sed o<span class=\"_ _2\"></span>n es<span class=\"_ _2\"></span>timated p<span class=\"_ _2\"></span>rogr<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>s for ea<span class=\"_ _2\"></span>ch cont<span class=\"_ _2\"></span>rac<span class=\"_ _2\"></span>t. S<span class=\"_ _2\"></span>ever<span class=\"_ _2\"></span>al e<span class=\"_ _2\"></span>stimate<span class=\"_ _2\"></span>s are ma<span class=\"_ _2\"></span>de to c<span class=\"_ _2\"></span>alcul<span class=\"_ _2\"></span>ate the s<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>ge of com<span class=\"_ _2\"></span>pletio<span class=\"_ _2\"></span>n. Th<span class=\"_ _2\"></span>ese e<span class=\"_ _2\"></span>stimate<span class=\"_ _2\"></span>s have a dir<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t influ<span class=\"_ _2\"></span>ence o<span class=\"_ _2\"></span>ver the amo<span class=\"_ _2\"></span>unt of reve<span class=\"_ _2\"></span>nue that h<span class=\"_ _2\"></span>as b<span class=\"_ _2\"></span>een r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ogni<span class=\"_ _2\"></span>sed<span class=\"_ _2\"></span>. The u<span class=\"_ _2\"></span>ncer<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>aint<span class=\"_ _2\"></span>y is hig<span class=\"_ _2\"></span>hes<span class=\"_ _2\"></span>t rel<span class=\"_ _2\"></span>ated to th<span class=\"_ _2\"></span>ese f<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s:Proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t \u2013 sal<span class=\"_ _2\"></span>es: <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>T<span class=\"_ _0\"></span>otal e<span class=\"_ _2\"></span>stim<span class=\"_ _2\"></span>ated co<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>Percentage of completion estimat<span class=\"_ _0\"></span>esProj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts a<span class=\"_ _2\"></span>re rev<span class=\"_ _2\"></span>iewe<span class=\"_ _2\"></span>d per<span class=\"_ _2\"></span>iodi<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>lly to re<span class=\"_ _2\"></span>duce th<span class=\"_ _2\"></span>e risk o<span class=\"_ _2\"></span>f materi<span class=\"_ _2\"></span>al devi<span class=\"_ _2\"></span>ations in th<span class=\"_ _2\"></span>e es<span class=\"_ _2\"></span>timates b<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>ween p<span class=\"_ _2\"></span>eri<span class=\"_ _2\"></span>ods<span class=\"_ _2\"></span>. Se<span class=\"_ _2\"></span>e note 5 for accounting<span class=\"_ _0\"></span> policies for revenue from customers and cont<span class=\"_ _0\"></span>r<span class=\"_ _2\"></span>acts in pro<span class=\"_ _0\"></span>gress.Intangib<span class=\"_ _2\"></span>le asse<span class=\"_ _2\"></span>tsAt year en<span class=\"_ _2\"></span>d the gr<span class=\"_ _2\"></span>oup a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ess<span class=\"_ _2\"></span>es wh<span class=\"_ _2\"></span>ether th<span class=\"_ _2\"></span>ere is a<span class=\"_ _2\"></span>ny indic<span class=\"_ _2\"></span>atio<span class=\"_ _2\"></span>n that the a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set may b<span class=\"_ _2\"></span>e impair<span class=\"_ _2\"></span>ed<span class=\"_ _2\"></span>. The a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>sment is p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>fo<span class=\"_ _2\"></span>rme<span class=\"_ _2\"></span>d for ea<span class=\"_ _2\"></span>ch indi<span class=\"_ _2\"></span>vid<span class=\"_ _2\"></span>ual a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>t. T<span class=\"_ _0\"></span>o es<span class=\"_ _2\"></span>timate the r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>over<span class=\"_ _2\"></span>able am<span class=\"_ _2\"></span>ount,the gr<span class=\"_ _2\"></span>oup pr<span class=\"_ _2\"></span>epa<span class=\"_ _2\"></span>re a dis<span class=\"_ _2\"></span>counte<span class=\"_ _2\"></span>d ca<span class=\"_ _2\"></span>sh f<span class=\"_ _2\"></span>low ana<span class=\"_ _2\"></span>lysis f<span class=\"_ _2\"></span>or eac<span class=\"_ _2\"></span>h intang<span class=\"_ _2\"></span>ible a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set whi<span class=\"_ _2\"></span>ch is eit<span class=\"_ _2\"></span>her und<span class=\"_ _2\"></span>er deve<span class=\"_ _2\"></span>lopm<span class=\"_ _2\"></span>ent or in us<span class=\"_ _2\"></span>e. The c<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>sh fl<span class=\"_ _2\"></span>ow analy<span class=\"_ _2\"></span>sis co<span class=\"_ _2\"></span>ntain<span class=\"_ _2\"></span>s the expe<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ted inc<span class=\"_ _2\"></span>rea<span class=\"_ _2\"></span>se in reve<span class=\"_ _2\"></span>nue and ex<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>d cos<span class=\"_ _2\"></span>t to develo<span class=\"_ _2\"></span>p the a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>et. T<span class=\"_ _2\"></span>his c<span class=\"_ _2\"></span>ash f<span class=\"_ _2\"></span>low is dis<span class=\"_ _2\"></span>counte<span class=\"_ _2\"></span>d, and t<span class=\"_ _2\"></span>he disc<span class=\"_ _2\"></span>ounte<span class=\"_ _2\"></span>d value i<span class=\"_ _2\"></span>s comp<span class=\"_ _2\"></span>are<span class=\"_ _2\"></span>d with th<span class=\"_ _2\"></span>ebooked value.The u<span class=\"_ _2\"></span>ncer<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>aint<span class=\"_ _2\"></span>y is hig<span class=\"_ _2\"></span>hes<span class=\"_ _2\"></span>t rel<span class=\"_ _2\"></span>ated to th<span class=\"_ _2\"></span>e foll<span class=\"_ _2\"></span>owing es<span class=\"_ _2\"></span>timates: <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>Ex<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d incr<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>se in re<span class=\"_ _2\"></span>venue <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>Ex<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d total c<span class=\"_ _2\"></span>ost to c<span class=\"_ _2\"></span>ompl<span class=\"_ _2\"></span>ete the dev<span class=\"_ _2\"></span>elopm<span class=\"_ _2\"></span>ent of the intangib<span class=\"_ _2\"></span>le as<span class=\"_ _2\"></span>set <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>Ex<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d date of co<span class=\"_ _2\"></span>mpleti<span class=\"_ _2\"></span>on of the in<span class=\"_ _2\"></span>tang<span class=\"_ _2\"></span>ible a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>etAs o<span class=\"_ _2\"></span>f 31.12<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>22, an imp<span class=\"_ _2\"></span>airm<span class=\"_ _2\"></span>ent exp<span class=\"_ _2\"></span>ense of N<span class=\"_ _2\"></span>OK 0.7 millio<span class=\"_ _2\"></span>n (NO<span class=\"_ _2\"></span>K 0.6 mill<span class=\"_ _2\"></span>ion) wa<span class=\"_ _2\"></span>s rec<span class=\"_ _2\"></span>ogn<span class=\"_ _2\"></span>ised r<span class=\"_ _2\"></span>el<span class=\"_ _2\"></span>ated to inta<span class=\"_ _2\"></span>ngibl<span class=\"_ _2\"></span>e as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s.NOTE 0<span class=\"_ _2\"></span>4 <span class=\"_ _3\"></span> <span class=\"fc6 lsbf ws10b\">BUSINESS COMBINA<span class=\"_ _1\"></span>TION</span>Acqu<span class=\"_ _2\"></span>isiti<span class=\"_ _2\"></span>on of C<span class=\"_ _2\"></span>H Even<span class=\"_ _2\"></span>sen In<span class=\"_ _2\"></span>dus<span class=\"_ _2\"></span>trio<span class=\"_ _2\"></span>vner A<span class=\"_ _2\"></span>S (CH<span class=\"_ _2\"></span>E)On 30 M<span class=\"_ _2\"></span>arch 202<span class=\"_ _2\"></span>2 the gr<span class=\"_ _2\"></span>oup ac<span class=\"_ _2\"></span>quire<span class=\"_ _2\"></span>d 100 p<span class=\"_ _2\"></span>er ce<span class=\"_ _2\"></span>nt of the shar<span class=\"_ _2\"></span>es in CH Eve<span class=\"_ _2\"></span>nsen In<span class=\"_ _2\"></span>dust<span class=\"_ _2\"></span>riov<span class=\"_ _2\"></span>ner A<span class=\"_ _2\"></span>S (CHE<span class=\"_ _2\"></span>). CHE dev<span class=\"_ _2\"></span>elops<span class=\"_ _2\"></span>, desig<span class=\"_ _2\"></span>ns an<span class=\"_ _2\"></span>d pro<span class=\"_ _2\"></span>duce<span class=\"_ _2\"></span>s indus<span class=\"_ _2\"></span>tria<span class=\"_ _2\"></span>l fur<span class=\"_ _2\"></span>nace<span class=\"_ _2\"></span>s and e<span class=\"_ _2\"></span>quipm<span class=\"_ _2\"></span>ent for a var<span class=\"_ _2\"></span>iet<span class=\"_ _2\"></span>y of he<span class=\"_ _2\"></span>at treatm<span class=\"_ _2\"></span>ent pro<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s.The d<span class=\"_ _2\"></span>epth of C<span class=\"_ _2\"></span>HEs ex<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>ienc<span class=\"_ _2\"></span>e is to cus<span class=\"_ _2\"></span>tom eng<span class=\"_ _2\"></span>ine<span class=\"_ _2\"></span>er heat treatin<span class=\"_ _0\"></span>g equipment for demand<span class=\"_ _0\"></span>ing applications. CHE provides innov<span class=\"_ _2\"></span>ative, s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>-of-the-ar<span class=\"_ _2\"></span>t e<span class=\"_ _2\"></span>quipm<span class=\"_ _2\"></span>ent that he<span class=\"_ _2\"></span>lps cu<span class=\"_ _2\"></span>stom<span class=\"_ _2\"></span>ers impr<span class=\"_ _2\"></span>ove their b<span class=\"_ _2\"></span>ot<span class=\"_ _2\"></span>tom line a<span class=\"_ _2\"></span>nd gain a c<span class=\"_ _2\"></span>omp<span class=\"_ _2\"></span>etitiv<span class=\"_ _2\"></span>e edge. Innov<span class=\"_ _2\"></span>ation is e<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ntial an<span class=\"_ _2\"></span>d CHE c<span class=\"_ _2\"></span>ontinuo<span class=\"_ _2\"></span>usly impr<span class=\"_ _2\"></span>oves a<span class=\"_ _2\"></span>nd optimi<span class=\"_ _2\"></span>ses th<span class=\"_ _2\"></span>eir tech<span class=\"_ _2\"></span>nolog<span class=\"_ _2\"></span>y, building \u201ccus<span class=\"_ _2\"></span>tom mad<span class=\"_ _2\"></span>e\u201d he<span class=\"_ _2\"></span>at treating e<span class=\"_ _2\"></span>quipment thr<span class=\"_ _2\"></span>ough s<span class=\"_ _2\"></span>ystemati<span class=\"_ _2\"></span>c innovatio<span class=\"_ _2\"></span>n.De<span class=\"_ _2\"></span>tail<span class=\"_ _2\"></span>s of t<span class=\"_ _2\"></span>he pur<span class=\"_ _2\"></span>cha<span class=\"_ _2\"></span>se c<span class=\"_ _2\"></span>onsi<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>ation<span class=\"_ _2\"></span>, net a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s acqu<span class=\"_ _2\"></span>ire<span class=\"_ _2\"></span>d and go<span class=\"_ _2\"></span>odw<span class=\"_ _2\"></span>ill: (Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _17a\"> </span><span class=\"ff6 ls0 ws0\">On ac<span class=\"_ _2\"></span>qusiti<span class=\"_ _2\"></span>on </span>Ca<span class=\"_ _2\"></span>sh <span class=\"_ _17b\"> </span><span class=\"ls70 ws85\">25.0</span>V<span class=\"_ _0\"></span>endor note<span class=\"_ _17c\"> </span><span class=\"ls7c ws92\">28.<span class=\"_ _2\"></span>3</span>Probabilit<span class=\"_ _2\"></span>y wei<span class=\"_ _0\"></span>ghted outcome of \"The L<span class=\"_ _2\"></span>arge Solution\"<span class=\"_ _17d\"> </span><span class=\"ls5f ws74\">0.2</span>T<span class=\"_ _0\"></span>otal consideration<span class=\"_ _0\"></span> <span class=\"_ _17e\"> </span><span class=\"ff6 ls54 ws69\">53.5</span>The p<span class=\"_ _2\"></span>urch<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>e pri<span class=\"_ _2\"></span>ce for 10<span class=\"_ _2\"></span>0 pe<span class=\"_ _2\"></span>r cent o<span class=\"_ _2\"></span>f the shar<span class=\"_ _2\"></span>es of th<span class=\"_ _2\"></span>e com<span class=\"_ _2\"></span>pany is s<span class=\"_ _2\"></span>ettl<span class=\"_ _2\"></span>ed a<span class=\"_ _2\"></span>s fol<span class=\"_ _2\"></span>lows: <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>A ca<span class=\"_ _2\"></span>sh c<span class=\"_ _2\"></span>onsid<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>ation of N<span class=\"_ _2\"></span>OK 25m<span class=\"_ _2\"></span>, in which w<span class=\"_ _2\"></span>as p<span class=\"_ _2\"></span>aid on t<span class=\"_ _2\"></span>he transac<span class=\"_ _2\"></span>tion dat<span class=\"_ _0\"></span>e. <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>An am<span class=\"_ _2\"></span>ount e<span class=\"_ _2\"></span>qual to NO<span class=\"_ _2\"></span>K 25m set<span class=\"_ _2\"></span>tle<span class=\"_ _2\"></span>d by the is<span class=\"_ _2\"></span>suan<span class=\"_ _2\"></span>ce of a Vendor N<span class=\"_ _2\"></span>ote to the S<span class=\"_ _2\"></span>eller to b<span class=\"_ _2\"></span>e set<span class=\"_ _2\"></span>tle<span class=\"_ _2\"></span>d 14 month<span class=\"_ _2\"></span>s af<span class=\"_ _2\"></span>ter the clo<span class=\"_ _2\"></span>sing date. T<span class=\"_ _2\"></span>he Vendor n<span class=\"_ _2\"></span>ote shal<span class=\"_ _2\"></span>l be inter<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>t fre<span class=\"_ _2\"></span>e and in<span class=\"_ _2\"></span>clude a r<span class=\"_ _2\"></span>ight f<span class=\"_ _2\"></span>or the S<span class=\"_ _2\"></span>elle<span class=\"_ _2\"></span>r to deman<span class=\"_ _2\"></span>d set<span class=\"_ _2\"></span>tlem<span class=\"_ _2\"></span>ent in Vow share<span class=\"_ _2\"></span>s liste<span class=\"_ _2\"></span>d on the O<span class=\"_ _2\"></span>slo Stoc<span class=\"_ _2\"></span>k Exch<span class=\"_ _2\"></span>ange fo<span class=\"_ _2\"></span>r NOK 25 per sh<span class=\"_ _2\"></span>are. T<span class=\"_ _2\"></span>he Vendo<span class=\"_ _2\"></span>r note ha<span class=\"_ _2\"></span>s b<span class=\"_ _2\"></span>een v<span class=\"_ _2\"></span>alue<span class=\"_ _2\"></span>d at NOK 28<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3 milli<span class=\"_ _2\"></span>on, whi<span class=\"_ _2\"></span>ch is the s<span class=\"_ _2\"></span>um of i) th<span class=\"_ _2\"></span>e net pr<span class=\"_ _2\"></span>esen<span class=\"_ _2\"></span>t value o<span class=\"_ _2\"></span>f futur<span class=\"_ _2\"></span>e paym<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s, and ii<span class=\"_ _2\"></span>) the f<span class=\"_ _2\"></span>air va<span class=\"_ _2\"></span>lue of the c<span class=\"_ _2\"></span>onver<span class=\"_ _2\"></span>sio<span class=\"_ _2\"></span>n right<span class=\"_ _2\"></span>s <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>Fur<span class=\"_ _2\"></span>ther<span class=\"_ _2\"></span>mor<span class=\"_ _2\"></span>e, the pa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ties have a<span class=\"_ _2\"></span>gr<span class=\"_ _2\"></span>ee<span class=\"_ _2\"></span>d that a po<span class=\"_ _2\"></span>ssibl<span class=\"_ _2\"></span>e addi<span class=\"_ _2\"></span>tiona<span class=\"_ _2\"></span>l pric<span class=\"_ _2\"></span>e/ re<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tion up to N<span class=\"_ _2\"></span>OK 10 mill<span class=\"_ _2\"></span>ion is tr<span class=\"_ _2\"></span>ig<span class=\"_ _2\"></span>gere<span class=\"_ _2\"></span>d dep<span class=\"_ _2\"></span>ending o<span class=\"_ _2\"></span>n how the s<span class=\"_ _2\"></span>eller m<span class=\"_ _2\"></span>ana<span class=\"_ _2\"></span>ges to me<span class=\"_ _2\"></span>et gi<span class=\"_ _2\"></span>ven cr<span class=\"_ _2\"></span>iteri<span class=\"_ _2\"></span>a in the ong<span class=\"_ _2\"></span>oing build<span class=\"_ _2\"></span>ing pro<span class=\"_ _2\"></span>ces<span class=\"_ _2\"></span>s of a Bio<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>arb<span class=\"_ _2\"></span>on re<span class=\"_ _2\"></span>acto<span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>, ref<span class=\"_ _2\"></span>erre<span class=\"_ _2\"></span>d to a<span class=\"_ _2\"></span>s \u201cT<span class=\"_ _2\"></span>he L<span class=\"_ _2\"></span>arg<span class=\"_ _2\"></span>e Solu<span class=\"_ _2\"></span>tion\u201d<span class=\"_ _0\"></span>. T<span class=\"_ _2\"></span>he ad<span class=\"_ _2\"></span>dition<span class=\"_ _2\"></span>al pri<span class=\"_ _2\"></span>ce is to be se<span class=\"_ _2\"></span>ttl<span class=\"_ _2\"></span>ed by the p<span class=\"_ _2\"></span>urch<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>er in c<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>h or in Vow share<span class=\"_ _2\"></span>s within 14 mo<span class=\"_ _2\"></span>nths af<span class=\"_ _2\"></span>ter clo<span class=\"_ _2\"></span>sing date. In c<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>se of se<span class=\"_ _2\"></span>ttle<span class=\"_ _2\"></span>ment in sh<span class=\"_ _2\"></span>are<span class=\"_ _2\"></span>s, each Vow sha<span class=\"_ _2\"></span>re sha<span class=\"_ _2\"></span>ll rep<span class=\"_ _2\"></span>res<span class=\"_ _2\"></span>ent a pri<span class=\"_ _2\"></span>ce e<span class=\"_ _2\"></span>qual to V<span class=\"_ _2\"></span>WA<span class=\"_ _2\"></span>P per Vow share c<span class=\"_ _2\"></span>alc<span class=\"_ _2\"></span>ulate<span class=\"_ _2\"></span>d ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on the l<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>t 5 days b<span class=\"_ _2\"></span>efor<span class=\"_ _2\"></span>e shar<span class=\"_ _2\"></span>e subscription.<span class=\"_ _0\"></span> Th<span class=\"_ _2\"></span>e possible<span class=\"_ _0\"></span> additional price has been valued to NO<span class=\"_ _2\"></span>K 210 thous<span class=\"_ _2\"></span>and by di<span class=\"_ _2\"></span>sco<span class=\"_ _2\"></span>unting the ma<span class=\"_ _2\"></span>nag<span class=\"_ _2\"></span>ement<span class=\"_ _3\"></span>\u2019<span class=\"_ _0\"></span>s expe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d outc<span class=\"_ _2\"></span>ome to pr<span class=\"_ _2\"></span>ese<span class=\"_ _2\"></span>nt valu<span class=\"_ _2\"></span>e.The a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s and li<span class=\"_ _2\"></span>abil<span class=\"_ _2\"></span>ities r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ogn<span class=\"_ _2\"></span>ise<span class=\"_ _2\"></span>d as a r<span class=\"_ _2\"></span>esult o<span class=\"_ _2\"></span>f the a<span class=\"_ _2\"></span>cqui<span class=\"_ _2\"></span>sitio<span class=\"_ _2\"></span>n are:  <span class=\"_ _23\"> </span> (Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _17f\"> </span><span class=\"ff6 ls0 ws0\"> Fair valu<span class=\"_ _2\"></span>e </span>Intang<span class=\"_ _2\"></span>ible a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ets <span class=\"_ _180\"> </span><span class=\"ls62 ws78\">10.0</span>Right-of-use ass<span class=\"_ _2\"></span>ets<span class=\"_ _181\"> </span><span class=\"ls58 ws6d\">1<span class=\"_ _2\"></span>7.<span class=\"_ _9\"></span>2</span>Proper<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, plant and equipment<span class=\"_ _182\"> </span><span class=\"ls58 ws6d\">7.<span class=\"_ _3\"></span>2</span>Invento<span class=\"_ _2\"></span>rie<span class=\"_ _2\"></span>s <span class=\"_ _183\"> </span><span class=\"ls70 ws85\">6.0</span>Ca<span class=\"_ _2\"></span>sh a<span class=\"_ _2\"></span>nd c<span class=\"_ _2\"></span>ash e<span class=\"_ _2\"></span>quiv<span class=\"_ _2\"></span>alent<span class=\"_ _2\"></span>s<span class=\"_ _184\"> </span><span class=\"ls62 ws78\">10.1</span>Receivables<span class=\"_ _183\"> </span><span class=\"ls85 ws9b\">9.0</span>Long-t<span class=\"_ _0\"></span>erm liabilities<span class=\"_ _185\"> </span><span class=\"ls85 ws9b\">(<span class=\"_ _2\"></span>19.<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>)</span>Deferred ta<span class=\"_ _2\"></span>x liabilities<span class=\"_ _186\"> </span><span class=\"ls9b wsb3\">(2<span class=\"_ _2\"></span>.<span class=\"_ _3\"></span>3)</span>T<span class=\"_ _0\"></span>rade creditors and other payables<span class=\"_ _17a\"> </span><span class=\"lsb8 ws103\">(6.<span class=\"_ _2\"></span>0)</span>Other current liabilities <span class=\"_ _187\"> </span><span class=\"lsb4 wsff\">(12<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8)</span>Ne<span class=\"_ _2\"></span>t iden<span class=\"_ _2\"></span>tifi<span class=\"_ _2\"></span>able a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s acqu<span class=\"_ _2\"></span>ire<span class=\"_ _2\"></span>d<span class=\"_ _188\"> </span><span class=\"ff6 ls85 ws9b\">19.<span class=\"_ _3\"></span>3</span>Goo<span class=\"_ _2\"></span>dwill<span class=\"_ _189\"> </span><span class=\"ls16 ws1d\">34.2</span>To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _18a\"> </span><span class=\"ff6 ls54 ws69\">53.5</span>The f<span class=\"_ _2\"></span>air v<span class=\"_ _2\"></span>alue of a<span class=\"_ _2\"></span>cquir<span class=\"_ _2\"></span>ed tr<span class=\"_ _2\"></span>ade r<span class=\"_ _2\"></span>ece<span class=\"_ _2\"></span>ivab<span class=\"_ _2\"></span>les in<span class=\"_ _2\"></span>clude<span class=\"_ _2\"></span>d in re<span class=\"_ _2\"></span>cei<span class=\"_ _2\"></span>vable<span class=\"_ _2\"></span>s is NO<span class=\"_ _2\"></span>K 6.1 mill<span class=\"_ _2\"></span>ion. N<span class=\"_ _2\"></span>o los<span class=\"_ _2\"></span>ses on t<span class=\"_ _2\"></span>he acq<span class=\"_ _2\"></span>uire<span class=\"_ _2\"></span>d trad<span class=\"_ _2\"></span>e re<span class=\"_ _2\"></span>cei<span class=\"_ _2\"></span>vable<span class=\"_ _2\"></span>s ha<span class=\"_ _2\"></span>s oc<span class=\"_ _2\"></span>curr<span class=\"_ _2\"></span>ed or i<span class=\"_ _2\"></span>s expe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d.The g<span class=\"_ _2\"></span>oo<span class=\"_ _2\"></span>dwill is at<span class=\"_ _2\"></span>tr<span class=\"_ _2\"></span>ibuta<span class=\"_ _2\"></span>ble to the sig<span class=\"_ _2\"></span>nif<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>ant fut<span class=\"_ _2\"></span>ure mar<span class=\"_ _2\"></span>ket poten<span class=\"_ _2\"></span>tial for th<span class=\"_ _2\"></span>e CHE p<span class=\"_ _2\"></span>rod<span class=\"_ _2\"></span>uc<span class=\"_ _2\"></span>ts, i<span class=\"_ _2\"></span>ncludi<span class=\"_ _2\"></span>ng identi<span class=\"_ _2\"></span>fie<span class=\"_ _2\"></span>d mar<span class=\"_ _2\"></span>ket pro<span class=\"_ _2\"></span>spe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s. T<span class=\"_ _2\"></span>he mar<span class=\"_ _2\"></span>ket opp<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tuniti<span class=\"_ _2\"></span>es ar<span class=\"_ _2\"></span>e drive<span class=\"_ _2\"></span>n by multiple glob<span class=\"_ _2\"></span>al meg<span class=\"_ _2\"></span>a tren<span class=\"_ _2\"></span>ds, dr<span class=\"_ _2\"></span>iving d<span class=\"_ _2\"></span>eman<span class=\"_ _2\"></span>d for the C<span class=\"_ _2\"></span>HE pr<span class=\"_ _2\"></span>odu<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s that ca<span class=\"_ _2\"></span>n cre<span class=\"_ _2\"></span>ate value f<span class=\"_ _2\"></span>rom b<span class=\"_ _2\"></span>ioma<span class=\"_ _2\"></span>ss a<span class=\"_ _2\"></span>nd wa<span class=\"_ _2\"></span>ste. T<span class=\"_ _2\"></span>he go<span class=\"_ _2\"></span>od<span class=\"_ _2\"></span>will is no<span class=\"_ _2\"></span>t expe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d to be d<span class=\"_ _2\"></span>educ<span class=\"_ _2\"></span>tibl<span class=\"_ _2\"></span>e for ta<span class=\"_ _2\"></span>x p<span class=\"_ _2\"></span>urpo<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>.Revenue<span class=\"_ _0\"></span> and profit contributionThe b<span class=\"_ _2\"></span>usine<span class=\"_ _2\"></span>ss co<span class=\"_ _2\"></span>mbinati<span class=\"_ _2\"></span>on co<span class=\"_ _2\"></span>ntribu<span class=\"_ _2\"></span>tes with r<span class=\"_ _2\"></span>evenu<span class=\"_ _2\"></span>es of N<span class=\"_ _2\"></span>OK 47<span class=\"_ _c8\"></span>.1 mi<span class=\"_ _2\"></span>llion<span class=\"_ _2\"></span>, an EBI<span class=\"_ _2\"></span>TDA of N<span class=\"_ _2\"></span>OK 8<span class=\"_ _2\"></span>.0 milli<span class=\"_ _2\"></span>on and a<span class=\"_ _2\"></span>n EBIT o<span class=\"_ _2\"></span>f NOK 4.<span class=\"_ _2\"></span>4 millio<span class=\"_ _2\"></span>n fro<span class=\"_ _2\"></span>m the date of th<span class=\"_ _2\"></span>e acqui<span class=\"_ _2\"></span>sition<span class=\"_ _2\"></span>.If the aquisi<span class=\"_ _2\"></span>tion date h<span class=\"_ _2\"></span>ad be<span class=\"_ _2\"></span>en 1<span class=\"_ _2\"></span>.1.<span class=\"_ _2\"></span>2022, th<span class=\"_ _2\"></span>e busine<span class=\"_ _2\"></span>ss com<span class=\"_ _2\"></span>binatio<span class=\"_ _2\"></span>n would have c<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>ibute<span class=\"_ _2\"></span>d with rev<span class=\"_ _2\"></span>enue<span class=\"_ _2\"></span>s of NO<span class=\"_ _2\"></span>K 56.<span class=\"_ _0\"></span>9 milli<span class=\"_ _2\"></span>on, an EBI<span class=\"_ _2\"></span>TA of NOK 5.<span class=\"_ _2\"></span>4 millio<span class=\"_ _2\"></span>n and an EBI<span class=\"_ _2\"></span>T of N<span class=\"_ _2\"></span>OK 0.7 million.NOTE 05 <span class=\"_ _9\"></span> <span class=\"fc6\">SEGME<span class=\"_ _2\"></span>NTS AND RE<span class=\"_ _2\"></span>VE<span class=\"_ _2\"></span>NUE</span>The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up ha<span class=\"_ _2\"></span>s identi<span class=\"_ _2\"></span>fie<span class=\"_ _2\"></span>d thre<span class=\"_ _2\"></span>e rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>ble op<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>ating seg<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s a<span class=\"_ _2\"></span>s of De<span class=\"_ _2\"></span>cemb<span class=\"_ _2\"></span>er 31, 202<span class=\"_ _2\"></span>2; Proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts C<span class=\"_ _2\"></span>ruis<span class=\"_ _2\"></span>e, L<span class=\"_ _2\"></span>andb<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>ed an<span class=\"_ _2\"></span>d Af<span class=\"_ _2\"></span>ter<span class=\"_ _2\"></span>sale<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>e gr<span class=\"_ _2\"></span>oup's man<span class=\"_ _2\"></span>age<span class=\"_ _2\"></span>ment us<span class=\"_ _2\"></span>es the o<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>ating prof<span class=\"_ _2\"></span>it fo<span class=\"_ _2\"></span>r each s<span class=\"_ _2\"></span>egme<span class=\"_ _2\"></span>nt for a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>sment<span class=\"_ _2\"></span>s of the s<span class=\"_ _2\"></span>egme<span class=\"_ _2\"></span>nt<span class=\"_ _1\"></span>\u00b4<span class=\"_ _1\"></span>s per<span class=\"_ _2\"></span>formance and for allocatin<span class=\"_ _0\"></span>g resources<span class=\"_ _2\"></span>. All t<span class=\"_ _0\"></span>rans<span class=\"_ _2\"></span>actions bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en ope<span class=\"_ _2\"></span>rating s<span class=\"_ _2\"></span>egm<span class=\"_ _2\"></span>ents a<span class=\"_ _2\"></span>re ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on ma<span class=\"_ _2\"></span>rket ter<span class=\"_ _2\"></span>ms.Projec<span class=\"_ _2\"></span>ts CruisePro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>ts un<span class=\"_ _2\"></span>der th<span class=\"_ _2\"></span>e proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts c<span class=\"_ _2\"></span>ruic<span class=\"_ _2\"></span>e seg<span class=\"_ _2\"></span>ment ar<span class=\"_ _2\"></span>e sys<span class=\"_ _2\"></span>tems deli<span class=\"_ _2\"></span>vere<span class=\"_ _2\"></span>d fr<span class=\"_ _2\"></span>om Vow AS<span class=\"_ _2\"></span>A throug<span class=\"_ _2\"></span>h it<span class=\"_ _2\"></span>s subsidia<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y Sc<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>ship A<span class=\"_ _2\"></span>S wher<span class=\"_ _2\"></span>e we pro<span class=\"_ _2\"></span>vide a<span class=\"_ _2\"></span>dva<span class=\"_ _2\"></span>nce<span class=\"_ _2\"></span>d sys<span class=\"_ _2\"></span>tems wi<span class=\"_ _2\"></span>th techn<span class=\"_ _2\"></span>olog<span class=\"_ _2\"></span>ies fo<span class=\"_ _2\"></span>r pro<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>ssing wa<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>te and pur<span class=\"_ _2\"></span>if<span class=\"_ _2\"></span>yi<span class=\"_ _2\"></span>ng wa<span class=\"_ _2\"></span>stewater f<span class=\"_ _2\"></span>or cr<span class=\"_ _2\"></span>uise ship<span class=\"_ _2\"></span>s and aqua<span class=\"_ _2\"></span>culture. P<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tion of S<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>anship s<span class=\"_ _2\"></span>yste<span class=\"_ _2\"></span>ms is out<span class=\"_ _2\"></span>so<span class=\"_ _2\"></span>urce<span class=\"_ _2\"></span>d to subc<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tors a<span class=\"_ _2\"></span>s th<span class=\"_ _2\"></span>e main ac<span class=\"_ _2\"></span>tiv<span class=\"_ _2\"></span>itie<span class=\"_ _2\"></span>s in the subs<span class=\"_ _2\"></span>idiar<span class=\"_ _2\"></span>y a<span class=\"_ _2\"></span>re R&amp;D, engineering, sales and marketing, projec<span class=\"_ _2\"></span>t management and ser<span class=\"_ _2\"></span>vic<span class=\"_ _2\"></span>e.LandbasedSa<span class=\"_ _2\"></span>les with<span class=\"_ _2\"></span>in the l<span class=\"_ _2\"></span>andb<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>ed seg<span class=\"_ _2\"></span>men<span class=\"_ _2\"></span>t are sy<span class=\"_ _2\"></span>stem<span class=\"_ _2\"></span>s and so<span class=\"_ _2\"></span>lution<span class=\"_ _2\"></span>s prov<span class=\"_ _2\"></span>ide<span class=\"_ _2\"></span>d by the g<span class=\"_ _2\"></span>roup thr<span class=\"_ _2\"></span>oug<span class=\"_ _2\"></span>h its sub<span class=\"_ _2\"></span>sidiar<span class=\"_ _3\"></span>y ET<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>A an<span class=\"_ _2\"></span>d throug<span class=\"_ _2\"></span>h the No<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>wegia<span class=\"_ _2\"></span>n ope<span class=\"_ _2\"></span>rati<span class=\"_ _2\"></span>ons. T<span class=\"_ _2\"></span>he S<span class=\"_ _2\"></span>egme<span class=\"_ _2\"></span>nt desig<span class=\"_ _2\"></span>ns an<span class=\"_ _2\"></span>d prov<span class=\"_ _2\"></span>ides pl<span class=\"_ _2\"></span>ants f<span class=\"_ _2\"></span>or pro<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>ssing bi<span class=\"_ _2\"></span>oma<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>, foo<span class=\"_ _2\"></span>d pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s, and in<span class=\"_ _2\"></span>dus<span class=\"_ _2\"></span>tr<span class=\"_ _2\"></span>y resi<span class=\"_ _2\"></span>dues<span class=\"_ _2\"></span>, whic<span class=\"_ _2\"></span>h are wi<span class=\"_ _2\"></span>desp<span class=\"_ _2\"></span>read in th<span class=\"_ _2\"></span>e se<span class=\"_ _2\"></span>ctor<span class=\"_ _2\"></span>s of env<span class=\"_ _2\"></span>iron<span class=\"_ _2\"></span>ment, agro<span class=\"_ _2\"></span>-food and energy.Aft<span class=\"_ _2\"></span>ers<span class=\"_ _2\"></span>ales seg<span class=\"_ _2\"></span>mentRevenu<span class=\"_ _2\"></span>e in the af<span class=\"_ _2\"></span>ter s<span class=\"_ _2\"></span>ales s<span class=\"_ _2\"></span>egme<span class=\"_ _2\"></span>nt are s<span class=\"_ _2\"></span>ales o<span class=\"_ _2\"></span>f spar<span class=\"_ _2\"></span>e par<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s, con<span class=\"_ _2\"></span>sumabl<span class=\"_ _2\"></span>es and s<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vi<span class=\"_ _2\"></span>ces tow<span class=\"_ _2\"></span>ards s<span class=\"_ _2\"></span>hipown<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>e long-term reve<span class=\"_ _2\"></span>nue ba<span class=\"_ _2\"></span>se w<span class=\"_ _2\"></span>ithin af<span class=\"_ _2\"></span>ter<span class=\"_ _2\"></span>sal<span class=\"_ _2\"></span>es is in<span class=\"_ _2\"></span>crea<span class=\"_ _2\"></span>sing w<span class=\"_ _2\"></span>ith the in<span class=\"_ _2\"></span>crea<span class=\"_ _2\"></span>sing numbe<span class=\"_ _2\"></span>r of cr<span class=\"_ _2\"></span>uise ship<span class=\"_ _2\"></span>s with the g<span class=\"_ _2\"></span>rou<span class=\"_ _2\"></span>ps sy<span class=\"_ _2\"></span>stems in<span class=\"_ _2\"></span>sta<span class=\"_ _2\"></span>lled<span class=\"_ _2\"></span>.Financial i<span class=\"_ _0\"></span>nformation operating segments: 20<span class=\"_ _2\"></span>22 Proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts (Amounts in<span class=\"_ _0\"></span> NOK million)Cruise<span class=\"_ _143\"> </span>Lan<span class=\"_ _0\"></span>dbas<span class=\"_ _0\"></span>ed<span class=\"_ _7a\"> </span>Afters<span class=\"_ _2\"></span>ales<span class=\"_ _18b\"> </span><span class=\"ls5f ws74\">Admin.<span class=\"_ _13d\"> </span><span class=\"ff3 ls91 wsa7\">To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _2\"></span> </span></span>Revenue<span class=\"_ _18c\"> </span>358<span class=\"_ _2\"></span>.6<span class=\"_ _77\"> </span>30<span class=\"_ _2\"></span>4.<span class=\"_ _2\"></span>3<span class=\"_ _32\"> </span>1<span class=\"_ _2\"></span>19.9<span class=\"_ _4c\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _aa\"> </span><span class=\"ff3 ls15 ws1b\">782<span class=\"_ _2\"></span>.8</span></span>T<span class=\"_ _0\"></span>otal r<span class=\"_ _2\"></span>evenue<span class=\"_ _18d\"> </span><span class=\"ff6 lsbe wsd3\">358<span class=\"_ _2\"></span>.6<span class=\"_ _77\"> </span></span>30<span class=\"_ _2\"></span>4.<span class=\"_ _2\"></span>3<span class=\"_ _32\"> </span>1<span class=\"_ _2\"></span>19.9<span class=\"_ _4c\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _aa\"> </span></span>782<span class=\"_ _2\"></span>.8Co<span class=\"_ _2\"></span>st of s<span class=\"_ _2\"></span>ales<span class=\"_ _18e\"> </span>(2<span class=\"_ _2\"></span>35.<span class=\"_ _2\"></span>8)<span class=\"_ _86\"> </span>(17<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>0)<span class=\"_ _148\"> </span><span class=\"ls83 ws99\">(<span class=\"_ _2\"></span>76<span class=\"_ _3\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _d7\"> </span></span><span class=\"ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _93\"> </span><span class=\"ff3 ls63 ws79\">(<span class=\"_ _2\"></span>4<span class=\"_ _3\"></span>8<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>2<span class=\"_ _2\"></span>)</span></span>Employe<span class=\"_ _2\"></span>e expe<span class=\"_ _2\"></span>nse<span class=\"_ _2\"></span>s<span class=\"_ _6e\"> </span>(37<span class=\"_ _0\"></span>.0)<span class=\"_ _a5\"> </span>(5<span class=\"_ _2\"></span>8.<span class=\"_ _2\"></span>5)<span class=\"_ _a5\"> </span>(<span class=\"_ _2\"></span>24<span class=\"_ _2\"></span>.<span class=\"_ _3\"></span>3)<span class=\"_ _18f\"> </span><span class=\"ls61 ws77\">(6<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _4d\"> </span><span class=\"ff3 ls15 ws1b\">(<span class=\"_ _0\"></span>1<span class=\"_ _2\"></span>26.6)</span></span>Other operating expenses<span class=\"_ _a9\"> </span>(8.8<span class=\"_ _0\"></span>)<span class=\"_ _a5\"> </span>(33.2)<span class=\"_ _80\"> </span>(5.<span class=\"_ _2\"></span>2)<span class=\"_ _148\"> </span><span class=\"ls85 ws9b\">(<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>9.<span class=\"_ _3\"></span>6)<span class=\"_ _a5\"> </span><span class=\"ff3 lsb1 wsfc\">(76<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8)</span></span>EBI<span class=\"_ _2\"></span>TDA before non-recurring items<span class=\"_ _56\"> </span>7<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>.9<span class=\"_ _172\"> </span>3<span class=\"_ _3\"></span>7.<span class=\"_ _2\"></span>7<span class=\"_ _31\"> </span>14.0<span class=\"_ _149\"> </span><span class=\"lsb5 ws100\">(36<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4)<span class=\"_ _133\"> </span></span><span class=\"lsb2 wsfd\">92.2</span>EB<span class=\"_ _0\"></span>ITDA before non<span class=\"_ _0\"></span>-recurrin<span class=\"_ _2\"></span>g items margin<span class=\"_ _190\"> </span>21.4% <span class=\"_ _18b\"> </span>12.4% <span class=\"_ _142\"> </span><span class=\"lsb7 ws102\">1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>%<span class=\"_ _2\"></span> <span class=\"_ _7e\"> </span><span class=\"ff15 ls7f ws95\">11<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8% </span></span>Non-recurri<span class=\"_ _0\"></span>ng it<span class=\"_ _0\"></span>ems<span class=\"_ _191\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _192\"> </span><span class=\"lsb9 ws105\">(4<span class=\"_ _2\"></span>.5<span class=\"_ _2\"></span>)<span class=\"_ _d7\"> </span></span> <span class=\"_ _8\"> </span>-   <span class=\"_ _80\"> </span><span class=\"ls62 ws78\">(2<span class=\"_ _2\"></span>.2<span class=\"_ _2\"></span>)<span class=\"_ _12d\"> </span><span class=\"ff3 ls60 ws76\">(<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)</span></span>EB<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>TDA<span class=\"_ _193\"> </span>76<span class=\"_ _2\"></span>.9<span class=\"_ _192\"> </span>33.<span class=\"_ _2\"></span>2<span class=\"_ _18f\"> </span>14.0<span class=\"_ _13d\"> </span><span class=\"lsb6 ws101\">(3<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6)<span class=\"_ _10d\"> </span></span><span class=\"ls86 ws9c\">85.5</span>Depreciation and amortisation<span class=\"_ _3f\"> </span>(<span class=\"_ _2\"></span>19.<span class=\"_ _3\"></span>2<span class=\"_ _2\"></span>)<span class=\"_ _12e\"> </span>(1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>)<span class=\"_ _80\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.4)<span class=\"_ _6d\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _132\"> </span><span class=\"ff3 ws0\">(3<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.5<span class=\"_ _2\"></span>)</span></span>Impairm<span class=\"_ _2\"></span>ent<span class=\"_ _194\"> </span>(0.1)<span class=\"_ _6d\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"></span>-   <span class=\"_ _192\"> </span><span class=\"lsb6 ws101\">(<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6)<span class=\"_ _d7\"> </span></span> <span class=\"_ _8\"> </span>-   <span class=\"_ _80\"> </span><span class=\"ff3 ls60 ws76\">(<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.7<span class=\"_ _3\"></span>)</span></span>Operating profit<span class=\"_ _195\"> </span>5<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>6<span class=\"_ _192\"> </span>22.3<span class=\"_ _18f\"> </span>12<span class=\"_ _2\"></span>.1<span class=\"_ _149\"> </span><span class=\"lsb6 ws101\">(<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6)<span class=\"_ _133\"> </span></span><span class=\"ls15 ws1b\">53.<span class=\"_ _2\"></span>3</span>20<span class=\"_ _2\"></span>21 Proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts (Amounts in<span class=\"_ _0\"></span> NOK million)Cruise<span class=\"_ _143\"> </span>Lan<span class=\"_ _0\"></span>dbas<span class=\"_ _0\"></span>ed<span class=\"_ _7a\"> </span>Afters<span class=\"_ _2\"></span>ales<span class=\"_ _18b\"> </span><span class=\"ls5f ws74\">Admin.<span class=\"_ _13d\"> </span><span class=\"ff3 ls91 wsa7\">To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _2\"></span> </span></span>Revenue<span class=\"_ _18c\"> </span>294.2<span class=\"_ _148\"> </span>108<span class=\"_ _2\"></span>.0<span class=\"_ _192\"> </span>5<span class=\"_ _2\"></span>1<span class=\"_ _3\"></span>.9<span class=\"_ _4c\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _aa\"> </span><span class=\"ff3 ls13 ws18\">45<span class=\"_ _2\"></span>4.1</span></span>T<span class=\"_ _0\"></span>otal r<span class=\"_ _2\"></span>evenue<span class=\"_ _16b\"> </span>294<span class=\"_ _2\"></span>.2<span class=\"_ _148\"> </span>108<span class=\"_ _2\"></span>.0<span class=\"_ _192\"> </span>5<span class=\"_ _2\"></span>1<span class=\"_ _3\"></span>.9<span class=\"_ _4c\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _aa\"> </span></span>45<span class=\"_ _2\"></span>4.1Co<span class=\"_ _2\"></span>st of s<span class=\"_ _2\"></span>ales<span class=\"_ _196\"> </span>(19<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>)<span class=\"_ _4a\"> </span>(<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>)<span class=\"_ _77\"> </span><span class=\"lsb5 ws100\">(<span class=\"_ _2\"></span>31<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4)<span class=\"_ _d7\"> </span></span><span class=\"ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _4d\"> </span><span class=\"ff3 ls6b ws80\">(<span class=\"_ _0\"></span>282<span class=\"_ _2\"></span>.5)</span></span>Employe<span class=\"_ _2\"></span>e expe<span class=\"_ _2\"></span>nse<span class=\"_ _2\"></span>s<span class=\"_ _e3\"> </span>(<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>5<span class=\"_ _3\"></span>)<span class=\"_ _12e\"> </span>(39.5)<span class=\"_ _4a\"> </span>(<span class=\"_ _2\"></span>19.<span class=\"_ _3\"></span>3)<span class=\"_ _18f\"> </span><span class=\"lsb5 ws100\">(4<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4)<span class=\"_ _132\"> </span><span class=\"ff3 lsbe wsd3\">(9<span class=\"_ _2\"></span>0.<span class=\"_ _2\"></span>8)</span></span>Other operating expenses<span class=\"_ _a9\"> </span>(<span class=\"_ _2\"></span>3.<span class=\"_ _2\"></span>4)<span class=\"_ _12e\"> </span>(19.7<span class=\"_ _3\"></span>)<span class=\"_ _192\"> </span>(<span class=\"_ _2\"></span>0<span class=\"_ _3\"></span>.9)<span class=\"_ _148\"> </span><span class=\"lsb6 ws101\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6)<span class=\"_ _a5\"> </span><span class=\"ff3 ls5d ws72\">(<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>9.<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>)</span></span>EBI<span class=\"_ _2\"></span>TDA before non-recurring items<span class=\"_ _197\"> </span>6<span class=\"_ _2\"></span>7.<span class=\"_ _2\"></span>9<span class=\"_ _45\"> </span>(<span class=\"_ _9\"></span>7.<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>)<span class=\"_ _198\"> </span>0.4<span class=\"_ _149\"> </span><span class=\"ls62 ws78\">(20.1)<span class=\"_ _133\"> </span></span><span class=\"ls1 ws1\">41<span class=\"_ _2\"></span>.1</span>EB<span class=\"_ _0\"></span>ITDA before non<span class=\"_ _0\"></span>-recurrin<span class=\"_ _2\"></span>g items margin<span class=\"_ _5b\"> </span>23.<span class=\"_ _0\"></span>1% <span class=\"_ _142\"> </span>(6<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>%)<span class=\"_ _d0\"> </span><span class=\"lsb7 ws102\">0.7<span class=\"_ _2\"></span>%<span class=\"_ _2\"></span> <span class=\"_ _199\"> </span><span class=\"ff15 ls5d ws72\">9.<span class=\"_ _2\"></span>1%<span class=\"_ _2\"></span> </span></span>Non-recurri<span class=\"_ _0\"></span>ng it<span class=\"_ _0\"></span>ems<span class=\"_ _50\"> </span>(1<span class=\"_ _2\"></span>.1)<span class=\"_ _18f\"> </span>(3.0)<span class=\"_ _d7\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _192\"> </span><span class=\"ls61 ws77\">(5<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _80\"> </span><span class=\"ff3 ls5d ws72\">(<span class=\"_ _2\"></span>9.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>)</span></span>EB<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>TDA<span class=\"_ _4e\"> </span>66.<span class=\"_ _2\"></span>8<span class=\"_ _149\"> </span><span class=\"lsb4 wsff\">(10.1<span class=\"_ _2\"></span>)<span class=\"_ _ac\"> </span><span class=\"ls5f ws74\">0.4<span class=\"_ _149\"> </span></span>(25.<span class=\"_ _2\"></span>8)<span class=\"_ _32\"> </span></span><span class=\"ls17 ws1f\">31<span class=\"_ _2\"></span>.3</span>Depreciation and amortisation<span class=\"_ _19a\"> </span>(<span class=\"_ _3\"></span>7.<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>)<span class=\"_ _148\"> </span>(1<span class=\"_ _2\"></span>4.<span class=\"_ _2\"></span>5)<span class=\"_ _80\"> </span>(<span class=\"_ _0\"></span>1.2)<span class=\"_ _d5\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _77\"> </span><span class=\"ff3 ls60 ws76\">(<span class=\"_ _2\"></span>2<span class=\"_ _3\"></span>3<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)</span></span>Impairm<span class=\"_ _2\"></span>ent<span class=\"_ _194\"> </span>(<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6)<span class=\"_ _6d\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"></span>-   <span class=\"_ _6d\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _6d\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _80\"> </span><span class=\"ff3 ls15 ws1b\">(0.6)</span></span>Operating profit<span class=\"_ _19b\"> </span>58.3<span class=\"_ _149\"> </span>(<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6)<span class=\"_ _192\"> </span>(<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>)<span class=\"_ _77\"> </span><span class=\"lsb4 wsff\">(2<span class=\"_ _2\"></span>5.<span class=\"_ _2\"></span>8)<span class=\"_ _ac\"> </span></span><span class=\"ls63 ws79\">7.<span class=\"_ _3\"></span>1</span>REVEN<span class=\"_ _2\"></span>UE FROM<span class=\"_ _0\"></span> CONTR<span class=\"_ _2\"></span>ACTS WITH CUSTOMERS:Pro<span class=\"_ _2\"></span>jec<span class=\"_ _2\"></span>ts C<span class=\"_ _2\"></span>ruic<span class=\"_ _2\"></span>e seg<span class=\"_ _2\"></span>men<span class=\"_ _2\"></span>t - pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>ts a<span class=\"_ _2\"></span>nd se<span class=\"_ _2\"></span>rv<span class=\"_ _2\"></span>ice<span class=\"_ _2\"></span>sNewbuilding cruiseThe g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up deli<span class=\"_ _2\"></span>ver<span class=\"_ _2\"></span>s clean s<span class=\"_ _2\"></span>hip sys<span class=\"_ _2\"></span>tems to shi<span class=\"_ _2\"></span>pyard<span class=\"_ _2\"></span>s for newbuild<span class=\"_ _0\"></span> cons<span class=\"_ _2\"></span>tructions which i<span class=\"_ _0\"></span>ncludes advance<span class=\"_ _2\"></span>d wastewater<span class=\"_ _0\"></span> purification, wa<span class=\"_ _2\"></span>ste management and food waste processing. Retrofi<span class=\"_ _2\"></span>tRetrof<span class=\"_ _2\"></span>it ar<span class=\"_ _2\"></span>e deli<span class=\"_ _2\"></span>veri<span class=\"_ _2\"></span>es of the g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>ups adv<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>ed sy<span class=\"_ _2\"></span>stem<span class=\"_ _2\"></span>s to shipow<span class=\"_ _2\"></span>ner<span class=\"_ _2\"></span>s for sh<span class=\"_ _2\"></span>ips that ar<span class=\"_ _2\"></span>e in op<span class=\"_ _2\"></span>erati<span class=\"_ _2\"></span>ons. La<span class=\"_ _2\"></span>ndba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d seg<span class=\"_ _2\"></span>me<span class=\"_ _2\"></span>nt - pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>ts a<span class=\"_ _2\"></span>nd se<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>vic<span class=\"_ _2\"></span>esHeat treatm<span class=\"_ _0\"></span>ent processes, furnacesIn 2022, Vow acq<span class=\"_ _2\"></span>uired C<span class=\"_ _2\"></span>.H<span class=\"_ _2\"></span>. Even<span class=\"_ _2\"></span>sen. A sp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ialis<span class=\"_ _2\"></span>t in ene<span class=\"_ _2\"></span>rg<span class=\"_ _2\"></span>y ef<span class=\"_ _2\"></span>fi<span class=\"_ _2\"></span>cient s<span class=\"_ _2\"></span>olutio<span class=\"_ _2\"></span>ns for h<span class=\"_ _2\"></span>eat tre<span class=\"_ _2\"></span>atment p<span class=\"_ _2\"></span>roc<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>ses, i<span class=\"_ _2\"></span>t devel<span class=\"_ _2\"></span>ops, desig<span class=\"_ _2\"></span>ns an<span class=\"_ _2\"></span>d fab<span class=\"_ _2\"></span>ric<span class=\"_ _2\"></span>ates in<span class=\"_ _2\"></span>dustr<span class=\"_ _2\"></span>ial fu<span class=\"_ _2\"></span>rnac<span class=\"_ _2\"></span>es an<span class=\"_ _2\"></span>d equip<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>. C.<span class=\"_ _2\"></span>H. Evens<span class=\"_ _2\"></span>en is al<span class=\"_ _2\"></span>so a sp<span class=\"_ _2\"></span>eci<span class=\"_ _2\"></span>alis<span class=\"_ _2\"></span>t in hot-dip ga<span class=\"_ _2\"></span>lvaniz<span class=\"_ _2\"></span>ing.BiogreenBiog<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>en is a pate<span class=\"_ _2\"></span>nted py<span class=\"_ _2\"></span>roly<span class=\"_ _2\"></span>sis pro<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>ss fo<span class=\"_ _2\"></span>r conver<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ing biom<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>s, pl<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>sti<span class=\"_ _2\"></span>cs a<span class=\"_ _2\"></span>nd wa<span class=\"_ _2\"></span>ste into e<span class=\"_ _2\"></span>ner<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>y and use<span class=\"_ _2\"></span>ful pr<span class=\"_ _2\"></span>odu<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s. The v<span class=\"_ _2\"></span>alor<span class=\"_ _2\"></span>isati<span class=\"_ _2\"></span>on of wa<span class=\"_ _2\"></span>ste i<span class=\"_ _2\"></span>s done w<span class=\"_ _2\"></span>ith co<span class=\"_ _2\"></span>nversi<span class=\"_ _2\"></span>on into hig<span class=\"_ _2\"></span>h value product<span class=\"_ _2\"></span>s such as biofuel, biochar and with conv<span class=\"_ _0\"></span>er<span class=\"_ _2\"></span>sion of pla<span class=\"_ _2\"></span>stics to electricity.SafesterilSaf<span class=\"_ _2\"></span>este<span class=\"_ _2\"></span>ril is a p<span class=\"_ _2\"></span>atented s<span class=\"_ _2\"></span>teril<span class=\"_ _2\"></span>isatio<span class=\"_ _2\"></span>n pro<span class=\"_ _2\"></span>ces<span class=\"_ _2\"></span>s for f<span class=\"_ _2\"></span>oo<span class=\"_ _2\"></span>d and pharmaceutical ingredients<span class=\"_ _2\"></span>.Robotic<span class=\"_ _2\"></span>sThe g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up, throug<span class=\"_ _2\"></span>h the E<span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>A subsid<span class=\"_ _2\"></span>iar<span class=\"_ _2\"></span>y A<span class=\"_ _2\"></span>sco<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>o, prov<span class=\"_ _2\"></span>ide industrial robotics solution<span class=\"_ _0\"></span>s including robot<span class=\"_ _0\"></span>ic systems for waste recycling<span class=\"_ _0\"></span> processes.Revenu<span class=\"_ _2\"></span>e fro<span class=\"_ _2\"></span>m sale<span class=\"_ _2\"></span>s unde<span class=\"_ _2\"></span>r Proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts Cr<span class=\"_ _2\"></span>uise a<span class=\"_ _2\"></span>nd L<span class=\"_ _2\"></span>andb<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>sed seg<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s are c<span class=\"_ _2\"></span>ons<span class=\"_ _2\"></span>truc<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n contr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>ts th<span class=\"_ _2\"></span>at t<span class=\"_ _2\"></span>ypic<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>ly cont<span class=\"_ _2\"></span>ain the fo<span class=\"_ _2\"></span>llowing e<span class=\"_ _2\"></span>lement<span class=\"_ _2\"></span>s: De<span class=\"_ _2\"></span>sign a<span class=\"_ _2\"></span>nd engi<span class=\"_ _2\"></span>nee<span class=\"_ _2\"></span>ring<span class=\"_ _2\"></span>, pr<span class=\"_ _2\"></span>oduc<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n and d<span class=\"_ _2\"></span>elive<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y, commiss<span class=\"_ _2\"></span>ioning<span class=\"_ _2\"></span>. Ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on eva<span class=\"_ _2\"></span>luation d<span class=\"_ _2\"></span>one by mana<span class=\"_ _2\"></span>gem<span class=\"_ _2\"></span>ent, the<span class=\"_ _2\"></span>se el<span class=\"_ _2\"></span>ement<span class=\"_ _2\"></span>s are n<span class=\"_ _2\"></span>ot co<span class=\"_ _2\"></span>nside<span class=\"_ _2\"></span>red a<span class=\"_ _2\"></span>s to be accounted for separatel<span class=\"_ _0\"></span>y but as one per<span class=\"_ _2\"></span>formance obligation. The<span class=\"_ _0\"></span> con<span class=\"_ _2\"></span>str<span class=\"_ _2\"></span>uct<span class=\"_ _2\"></span>ion t<span class=\"_ _2\"></span>ypi<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>lly co<span class=\"_ _2\"></span>nsist<span class=\"_ _2\"></span>s of a de<span class=\"_ _2\"></span>sign<span class=\"_ _2\"></span>-pha<span class=\"_ _2\"></span>se (2-6 mo<span class=\"_ _2\"></span>nths), a procurement<span class=\"_ _0\"></span>-phase (2<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>6months<span class=\"_ _0\"></span>)<span class=\"_ _0\"></span>, an installation phase (1<span class=\"_ _1\"></span>-<span class=\"_ _0\"></span>2 month<span class=\"_ _2\"></span>s) and a commi<span class=\"_ _2\"></span>ssio<span class=\"_ _2\"></span>n pha<span class=\"_ _2\"></span>se (1<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>2 mon<span class=\"_ _2\"></span>ths)<span class=\"_ _0\"></span>. T<span class=\"_ _2\"></span>he co<span class=\"_ _2\"></span>nstr<span class=\"_ _2\"></span>uc<span class=\"_ _2\"></span>tion pro<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>ss for n<span class=\"_ _2\"></span>ewbuil<span class=\"_ _2\"></span>ding cr<span class=\"_ _2\"></span>uise ves<span class=\"_ _2\"></span>sel<span class=\"_ _2\"></span>s at th<span class=\"_ _2\"></span>e shipyar<span class=\"_ _2\"></span>ds will nor<span class=\"_ _2\"></span>mally b<span class=\"_ _2\"></span>e per<span class=\"_ _3\"></span>form<span class=\"_ _2\"></span>ed in ph<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>es over a 3-ye<span class=\"_ _2\"></span>ar pe<span class=\"_ _2\"></span>rio<span class=\"_ _2\"></span>d, mea<span class=\"_ _2\"></span>ning that our p<span class=\"_ _2\"></span>roje<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s al<span class=\"_ _2\"></span>so wi<span class=\"_ _2\"></span>ll have a 3-yea<span class=\"_ _2\"></span>r time spa<span class=\"_ _2\"></span>n in total<span class=\"_ _2\"></span>. Fo<span class=\"_ _2\"></span>r retr<span class=\"_ _2\"></span>ofit c<span class=\"_ _2\"></span>ruis<span class=\"_ _2\"></span>e proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts th<span class=\"_ _2\"></span>e proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts ar<span class=\"_ _2\"></span>e nor<span class=\"_ _2\"></span>mall<span class=\"_ _2\"></span>y comp<span class=\"_ _2\"></span>leted within 9<span class=\"_ _2\"></span>-<span class=\"_ _0\"></span>12 mo<span class=\"_ _2\"></span>nths af<span class=\"_ _2\"></span>ter the c<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t signin<span class=\"_ _2\"></span>g.The s<span class=\"_ _2\"></span>ales i<span class=\"_ _2\"></span>n new build<span class=\"_ _2\"></span>ing crui<span class=\"_ _2\"></span>se to shipya<span class=\"_ _2\"></span>rds of<span class=\"_ _2\"></span>ten in<span class=\"_ _2\"></span>clud<span class=\"_ _2\"></span>e a seri<span class=\"_ _2\"></span>es of con<span class=\"_ _2\"></span>trac<span class=\"_ _2\"></span>t fo<span class=\"_ _2\"></span>r sys<span class=\"_ _2\"></span>tems to be d<span class=\"_ _2\"></span>elive<span class=\"_ _2\"></span>red f<span class=\"_ _2\"></span>or sep<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>ate vess<span class=\"_ _2\"></span>el<span class=\"_ _2\"></span>s. In thes<span class=\"_ _2\"></span>e ca<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>s, a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ssm<span class=\"_ _2\"></span>ents a<span class=\"_ _2\"></span>re mad<span class=\"_ _2\"></span>e on if the c<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>ts sh<span class=\"_ _2\"></span>ould be ac<span class=\"_ _2\"></span>cou<span class=\"_ _2\"></span>nted for a<span class=\"_ _2\"></span>s a sing<span class=\"_ _2\"></span>le contr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t, wi<span class=\"_ _2\"></span>th a comb<span class=\"_ _2\"></span>ined m<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>sure of progress. Contract<span class=\"_ _2\"></span>s ma<span class=\"_ _0\"></span>y als<span class=\"_ _2\"></span>o incl<span class=\"_ _0\"></span>ude options for add<span class=\"_ _0\"></span>itional deliveries, the transac<span class=\"_ _2\"></span>tion price for the optional<span class=\"_ _0\"></span> deliver<span class=\"_ _2\"></span>ies tends to be simil<span class=\"_ _2\"></span>ar wi<span class=\"_ _2\"></span>th the pri<span class=\"_ _2\"></span>ce fo<span class=\"_ _2\"></span>r the fir<span class=\"_ _2\"></span>m deli<span class=\"_ _2\"></span>veri<span class=\"_ _2\"></span>es.  H<span class=\"_ _2\"></span>enc<span class=\"_ _2\"></span>e, no adjus<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>s are m<span class=\"_ _2\"></span>ade fo<span class=\"_ _2\"></span>r the tr<span class=\"_ _2\"></span>ansa<span class=\"_ _2\"></span>ctio<span class=\"_ _2\"></span>n pri<span class=\"_ _2\"></span>ce. In deter<span class=\"_ _2\"></span>mining the t<span class=\"_ _2\"></span>ran<span class=\"_ _2\"></span>sac<span class=\"_ _2\"></span>tion p<span class=\"_ _2\"></span>ric<span class=\"_ _2\"></span>e ther<span class=\"_ _2\"></span>e may be ar<span class=\"_ _2\"></span>e cer<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ain var<span class=\"_ _2\"></span>iable e<span class=\"_ _2\"></span>leme<span class=\"_ _2\"></span>nts in th<span class=\"_ _2\"></span>e custo<span class=\"_ _2\"></span>mer c<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>act<span class=\"_ _2\"></span>s re<span class=\"_ _2\"></span>late<span class=\"_ _2\"></span>d to time of deli<span class=\"_ _2\"></span>ver<span class=\"_ _2\"></span>y an<span class=\"_ _2\"></span>d spe<span class=\"_ _2\"></span>cif<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>ation of pr<span class=\"_ _2\"></span>odu<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s that ar<span class=\"_ _2\"></span>e a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>d. Th<span class=\"_ _2\"></span>ese contractual elements have, based on historic prior deliveries, be<span class=\"_ _2\"></span>en co<span class=\"_ _2\"></span>nside<span class=\"_ _2\"></span>red a<span class=\"_ _2\"></span>s hig<span class=\"_ _2\"></span>hly unlikely to o<span class=\"_ _2\"></span>cc<span class=\"_ _2\"></span>ur or have ef<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t on the co<span class=\"_ _2\"></span>nside<span class=\"_ _2\"></span>rati<span class=\"_ _2\"></span>on and h<span class=\"_ _2\"></span>ave not af<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d the tr<span class=\"_ _2\"></span>ans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tion pr<span class=\"_ _2\"></span>ice.The p<span class=\"_ _2\"></span>ayme<span class=\"_ _2\"></span>nt terms f<span class=\"_ _2\"></span>or new<span class=\"_ _2\"></span>building c<span class=\"_ _2\"></span>ruis<span class=\"_ _2\"></span>e contr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>ts a<span class=\"_ _2\"></span>re nor<span class=\"_ _2\"></span>mally b<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>ween 5<span class=\"_ _2\"></span>-<span class=\"_ _0\"></span>10% at c<span class=\"_ _2\"></span>ontra<span class=\"_ _2\"></span>ct s<span class=\"_ _2\"></span>igning<span class=\"_ _2\"></span>, 8<span class=\"_ _2\"></span>0-9<span class=\"_ _2\"></span>0% at deli<span class=\"_ _2\"></span>ver<span class=\"_ _2\"></span>y of th<span class=\"_ _2\"></span>e equip<span class=\"_ _2\"></span>ment an<span class=\"_ _2\"></span>d 5-<span class=\"_ _0\"></span>10% at c<span class=\"_ _2\"></span>ommi<span class=\"_ _2\"></span>ssion<span class=\"_ _2\"></span>ing<span class=\"_ _2\"></span>/com<span class=\"_ _2\"></span>plian<span class=\"_ _2\"></span>ce. In c<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>tain p<span class=\"_ _2\"></span>roje<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ts the<span class=\"_ _2\"></span>re co<span class=\"_ _2\"></span>uld be a p<span class=\"_ _2\"></span>ayme<span class=\"_ _2\"></span>nt term of bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en 1<span class=\"_ _0\"></span>-5% to be pai<span class=\"_ _2\"></span>d af<span class=\"_ _2\"></span>ter t<span class=\"_ _2\"></span>wo year<span class=\"_ _2\"></span>s whe<span class=\"_ _2\"></span>n the war<span class=\"_ _2\"></span>ra<span class=\"_ _2\"></span>nty per<span class=\"_ _2\"></span>iod ex<span class=\"_ _2\"></span>pire<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>e fina<span class=\"_ _2\"></span>ncing c<span class=\"_ _2\"></span>ompo<span class=\"_ _2\"></span>nent<span class=\"_ _2\"></span>s in co<span class=\"_ _2\"></span>ntra<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s that this rep<span class=\"_ _2\"></span>res<span class=\"_ _2\"></span>ents a<span class=\"_ _2\"></span>re not c<span class=\"_ _2\"></span>onsi<span class=\"_ _2\"></span>dere<span class=\"_ _2\"></span>d a<span class=\"_ _2\"></span>s signif<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>ant. T<span class=\"_ _2\"></span>he a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>essm<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s don<span class=\"_ _2\"></span>e by mana<span class=\"_ _2\"></span>gem<span class=\"_ _2\"></span>ent on the v<span class=\"_ _2\"></span>aria<span class=\"_ _2\"></span>ble ele<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s in the con<span class=\"_ _2\"></span>sider<span class=\"_ _2\"></span>atio<span class=\"_ _2\"></span>n leads to th<span class=\"_ _2\"></span>at the tr<span class=\"_ _2\"></span>ansa<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>on pri<span class=\"_ _2\"></span>ce is d<span class=\"_ _2\"></span>etermi<span class=\"_ _2\"></span>ned by the pr<span class=\"_ _2\"></span>ice s<span class=\"_ _2\"></span>et in the c<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>ts. The p<span class=\"_ _2\"></span>ayme<span class=\"_ _2\"></span>nt terms f<span class=\"_ _2\"></span>or re<span class=\"_ _2\"></span>trofi<span class=\"_ _2\"></span>t crui<span class=\"_ _2\"></span>se co<span class=\"_ _2\"></span>ntra<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s ha<span class=\"_ _2\"></span>s a high<span class=\"_ _2\"></span>er shar<span class=\"_ _2\"></span>e of paym<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s at the time of c<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t signing<span class=\"_ _2\"></span>, n<span class=\"_ _2\"></span>orm<span class=\"_ _2\"></span>ally aro<span class=\"_ _2\"></span>und 40<span class=\"_ _2\"></span>%. T<span class=\"_ _2\"></span>his is al<span class=\"_ _2\"></span>so th<span class=\"_ _2\"></span>e ca<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>e for the l<span class=\"_ _2\"></span>and<span class=\"_ _2\"></span>ba<span class=\"_ _2\"></span>sed p<span class=\"_ _2\"></span>roje<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ts thro<span class=\"_ _2\"></span>ugh E<span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>, which a<span class=\"_ _2\"></span>ls<span class=\"_ _2\"></span>o nor<span class=\"_ _2\"></span>mally h<span class=\"_ _2\"></span>as a 4<span class=\"_ _2\"></span>0% p<span class=\"_ _2\"></span>ayment te<span class=\"_ _2\"></span>rm at contr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t signing.Revenu<span class=\"_ _2\"></span>e fro<span class=\"_ _2\"></span>m sale<span class=\"_ _2\"></span>s unde<span class=\"_ _2\"></span>r proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t and l<span class=\"_ _2\"></span>andb<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>sed s<span class=\"_ _2\"></span>egme<span class=\"_ _2\"></span>nts are c<span class=\"_ _2\"></span>ons<span class=\"_ _2\"></span>truc<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n contr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>ts th<span class=\"_ _2\"></span>at are r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ognis<span class=\"_ _2\"></span>ed over t<span class=\"_ _2\"></span>ime, a<span class=\"_ _2\"></span>s the de<span class=\"_ _2\"></span>liver<span class=\"_ _2\"></span>ies a<span class=\"_ _2\"></span>re with<span class=\"_ _2\"></span>out alte<span class=\"_ _2\"></span>rnati<span class=\"_ _2\"></span>ve use, an<span class=\"_ _2\"></span>d the g<span class=\"_ _2\"></span>roup ha<span class=\"_ _2\"></span>s an enforceable right t<span class=\"_ _0\"></span>o payment for performance completed to da<span class=\"_ _0\"></span>te.Revenu<span class=\"_ _2\"></span>e is re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nized i<span class=\"_ _2\"></span>n acc<span class=\"_ _2\"></span>orda<span class=\"_ _2\"></span>nce w<span class=\"_ _2\"></span>ith pe<span class=\"_ _2\"></span>rce<span class=\"_ _2\"></span>ntag<span class=\"_ _2\"></span>e of com<span class=\"_ _2\"></span>pletio<span class=\"_ _2\"></span>n wher<span class=\"_ _2\"></span>e incur<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>d cos<span class=\"_ _2\"></span>ts to date i<span class=\"_ _2\"></span>s used a<span class=\"_ _2\"></span>s th<span class=\"_ _2\"></span>e input m<span class=\"_ _2\"></span>etho<span class=\"_ _2\"></span>d. Th<span class=\"_ _2\"></span>e use of in<span class=\"_ _2\"></span>curr<span class=\"_ _2\"></span>ed c<span class=\"_ _2\"></span>ost is c<span class=\"_ _2\"></span>onsi<span class=\"_ _2\"></span>dere<span class=\"_ _2\"></span>d by mana<span class=\"_ _2\"></span>gem<span class=\"_ _2\"></span>ent to be th<span class=\"_ _2\"></span>e mos<span class=\"_ _2\"></span>t usef<span class=\"_ _2\"></span>ul mea<span class=\"_ _2\"></span>sur<span class=\"_ _2\"></span>e of comp<span class=\"_ _2\"></span>letio<span class=\"_ _2\"></span>n on the con<span class=\"_ _2\"></span>stru<span class=\"_ _2\"></span>ctio<span class=\"_ _2\"></span>n contr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>ts.Af<span class=\"_ _2\"></span>ter<span class=\"_ _2\"></span>sal<span class=\"_ _2\"></span>es se<span class=\"_ _2\"></span>gme<span class=\"_ _2\"></span>nt \u2013 pr<span class=\"_ _2\"></span>oduc<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s and s<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vic<span class=\"_ _2\"></span>esSpare partsAll ne<span class=\"_ _2\"></span>w inst<span class=\"_ _2\"></span>all<span class=\"_ _2\"></span>ations c<span class=\"_ _2\"></span>ome w<span class=\"_ _2\"></span>ith an ex<span class=\"_ _2\"></span>tensi<span class=\"_ _2\"></span>ve lis<span class=\"_ _2\"></span>t of re<span class=\"_ _2\"></span>comm<span class=\"_ _2\"></span>ende<span class=\"_ _2\"></span>d spa<span class=\"_ _2\"></span>re pa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ts an<span class=\"_ _2\"></span>d criti<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>l spar<span class=\"_ _2\"></span>es whe<span class=\"_ _2\"></span>re the g<span class=\"_ _2\"></span>rou<span class=\"_ _2\"></span>p thro<span class=\"_ _2\"></span>ugh our h<span class=\"_ _2\"></span>ead of<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>ice sup<span class=\"_ _2\"></span>ply sp<span class=\"_ _2\"></span>ares a<span class=\"_ _2\"></span>nd co<span class=\"_ _2\"></span>nsumab<span class=\"_ _2\"></span>les b<span class=\"_ _2\"></span>oth to new an<span class=\"_ _2\"></span>d existi<span class=\"_ _2\"></span>ng inst<span class=\"_ _2\"></span>all<span class=\"_ _2\"></span>ations<span class=\"_ _2\"></span>. ChemicalsThe g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up of<span class=\"_ _2\"></span>fer ch<span class=\"_ _2\"></span>emic<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>s in our p<span class=\"_ _2\"></span>rod<span class=\"_ _2\"></span>uc<span class=\"_ _2\"></span>t line<span class=\"_ _2\"></span>s which h<span class=\"_ _2\"></span>ave bee<span class=\"_ _2\"></span>n devel<span class=\"_ _2\"></span>ope<span class=\"_ _2\"></span>d over yea<span class=\"_ _2\"></span>rs to e<span class=\"_ _2\"></span>nsure op<span class=\"_ _2\"></span>timal pr<span class=\"_ _2\"></span>oc<span class=\"_ _2\"></span>ess p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>fo<span class=\"_ _2\"></span>rman<span class=\"_ _2\"></span>ce and cost-efficient oper<span class=\"_ _2\"></span>ations<span class=\"_ _0\"></span> of the systems delivered. Pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>ts a<span class=\"_ _2\"></span>re del<span class=\"_ _2\"></span>iver<span class=\"_ _2\"></span>ed dir<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t to ves<span class=\"_ _2\"></span>sel<span class=\"_ _2\"></span>s sa<span class=\"_ _2\"></span>iling wor<span class=\"_ _2\"></span>ld-wid<span class=\"_ _2\"></span>e. T<span class=\"_ _0\"></span>oday th<span class=\"_ _2\"></span>e gro<span class=\"_ _2\"></span>up prov<span class=\"_ _2\"></span>ide<span class=\"_ _2\"></span>s chemi<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>ls to m<span class=\"_ _2\"></span>ost of t<span class=\"_ _2\"></span>he gr<span class=\"_ _2\"></span>oups sys<span class=\"_ _2\"></span>tems in th<span class=\"_ _2\"></span>e crui<span class=\"_ _2\"></span>se indu<span class=\"_ _2\"></span>str<span class=\"_ _2\"></span>y.Work<span class=\"_ _0\"></span> order<span class=\"_ _2\"></span>sWork orders are typic<span class=\"_ _2\"></span>ally ser<span class=\"_ _2\"></span>vice - and maint<span class=\"_ _0\"></span>enance per<span class=\"_ _2\"></span>forme<span class=\"_ _2\"></span>d by the se<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>vic<span class=\"_ _2\"></span>e dep<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>tme<span class=\"_ _2\"></span>nt in the gr<span class=\"_ _2\"></span>oup sub<span class=\"_ _2\"></span>sidiar<span class=\"_ _2\"></span>y S<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>anship Ame<span class=\"_ _2\"></span>ric<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>s Inc ba<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ed in the U<span class=\"_ _2\"></span>S. T<span class=\"_ _2\"></span>he gr<span class=\"_ _2\"></span>oup of<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>rs t<span class=\"_ _2\"></span>ailor-made ser<span class=\"_ _2\"></span>vice and maintenance programs to ens<span class=\"_ _0\"></span>ure the reliability and ef<span class=\"_ _2\"></span>fi<span class=\"_ _2\"></span>cien<span class=\"_ _2\"></span>cy of th<span class=\"_ _2\"></span>e sys<span class=\"_ _2\"></span>tems. Revenu<span class=\"_ _2\"></span>e fro<span class=\"_ _2\"></span>m the sa<span class=\"_ _2\"></span>le of goo<span class=\"_ _2\"></span>ds (chemi<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>ls a<span class=\"_ _2\"></span>nd spa<span class=\"_ _2\"></span>re pa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ts) is re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d at a point i<span class=\"_ _2\"></span>n time whi<span class=\"_ _2\"></span>ch is at de<span class=\"_ _2\"></span>liver<span class=\"_ _3\"></span>y to the customer<span class=\"_ _0\"></span>.Revenu<span class=\"_ _2\"></span>e rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ted a<span class=\"_ _2\"></span>s wor<span class=\"_ _2\"></span>k ord<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>s is re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d in acc<span class=\"_ _2\"></span>ord<span class=\"_ _2\"></span>ance with p<span class=\"_ _2\"></span>erc<span class=\"_ _2\"></span>enta<span class=\"_ _2\"></span>ge of co<span class=\"_ _2\"></span>mpleti<span class=\"_ _2\"></span>on whe<span class=\"_ _2\"></span>re inc<span class=\"_ _2\"></span>urre<span class=\"_ _2\"></span>d co<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s to date is use<span class=\"_ _2\"></span>d a<span class=\"_ _2\"></span>s the inpu<span class=\"_ _2\"></span>t metho<span class=\"_ _2\"></span>d \u2013 fol<span class=\"_ _2\"></span>lowing the p<span class=\"_ _2\"></span>rinc<span class=\"_ _2\"></span>iples a<span class=\"_ _2\"></span>s described for construction contrac<span class=\"_ _2\"></span>ts.Paym<span class=\"_ _2\"></span>ent for s<span class=\"_ _2\"></span>par<span class=\"_ _2\"></span>e par<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s and c<span class=\"_ _2\"></span>onsuma<span class=\"_ _2\"></span>bles a<span class=\"_ _2\"></span>re t<span class=\"_ _2\"></span>ypi<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>lly due within 30 d<span class=\"_ _2\"></span>ays, wo<span class=\"_ _2\"></span>rk or<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>s bet<span class=\"_ _2\"></span>wee<span class=\"_ _2\"></span>n 30 and 6<span class=\"_ _2\"></span>0 days. Disag<span class=\"_ _2\"></span>gregation of revenue from<span class=\"_ _0\"></span> contrac<span class=\"_ _2\"></span>ts with customers2022Proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts (Amounts in<span class=\"_ _0\"></span> NOK million)Cruise<span class=\"_ _23\"> </span>Lan<span class=\"_ _0\"></span>dbas<span class=\"_ _0\"></span>ed<span class=\"_ _143\"> </span><span class=\"ls4a ws5e\">Aftersale<span class=\"_ _2\"></span>s<span class=\"_ _a5\"> </span><span class=\"ff3 ls91 wsa7\">To<span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _2\"></span> </span></span>Major produc<span class=\"_ _2\"></span>t groupsNewbuilding cr<span class=\"_ _2\"></span>uise<span class=\"_ _19c\"> </span>322<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _d7\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _15e\"> </span> <span class=\"_ _9\"></span>-   <span class=\"_ _4d\"> </span><span class=\"ff3 ls16 ws1d\">322.2</span></span>Retrof<span class=\"_ _2\"></span>it<span class=\"_ _dd\"> </span>36.3<span class=\"_ _d7\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _15e\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _a5\"> </span><span class=\"ff3 ls53 ws68\">36.3</span></span>Heat tr<span class=\"_ _2\"></span>eatme<span class=\"_ _2\"></span>nt pro<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s, fur<span class=\"_ _2\"></span>nac<span class=\"_ _2\"></span>es (C.<span class=\"_ _2\"></span>H. Eve<span class=\"_ _2\"></span>nsen)<span class=\"_ _b2\"> </span><span class=\"ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _77\"> </span><span class=\"ls70 ws85\">46<span class=\"_ _2\"></span>.0<span class=\"_ _d5\"> </span></span> <span class=\"_ _8\"> </span>-   <span class=\"_ _a5\"> </span><span class=\"ff3 ls15 ws1b\">46.0</span></span>Biogreen<span class=\"_ _19d\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _18b\"> </span><span class=\"ls60 ws76\">19<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>.1<span class=\"_ _6d\"> </span></span> <span class=\"_ _9\"> </span>-   <span class=\"_ _4d\"> </span></span><span class=\"ff3\">196<span class=\"_ _2\"></span>.1</span>Saf<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>teril<span class=\"_ _19e\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _148\"> </span><span class=\"lsbe wsd3\">35<span class=\"_ _2\"></span>.8<span class=\"_ _d7\"> </span></span> <span class=\"_ _8\"> </span>-   <span class=\"_ _a5\"> </span><span class=\"ff3 ls16 ws1d\">35.8</span></span>Roboti<span class=\"_ _2\"></span>cs<span class=\"_ _19f\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _148\"> </span><span class=\"ls66 ws7b\">26<span class=\"_ _2\"></span>.5<span class=\"_ _d7\"> </span></span> <span class=\"_ _9\"> </span>-   <span class=\"_ _a5\"> </span><span class=\"ff3 ls15 ws1b\">26.<span class=\"_ _2\"></span>5</span></span>Sparepar<span class=\"_ _2\"></span>ts<span class=\"_ _1a0\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _15e\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _4a\"> </span><span class=\"ls5e ws73\">5<span class=\"_ _3\"></span>6<span class=\"_ _2\"></span>.9<span class=\"_ _10d\"> </span><span class=\"ff3 ls57 ws6c\">5<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>.9</span></span>Chemical<span class=\"_ _2\"></span>s<span class=\"_ _121\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _15e\"> </span> <span class=\"_ _9\"></span>-   <span class=\"_ _12e\"> </span><span class=\"ls58 ws6d\">4<span class=\"_ _2\"></span>7.<span class=\"_ _3\"></span>1<span class=\"_ _be\"> </span><span class=\"ff3 ls63 ws79\">4<span class=\"_ _2\"></span>7.<span class=\"_ _3\"></span>1</span></span>Work orders<span class=\"_ _104\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _1a1\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _148\"> </span><span class=\"ls1 ws1\">15.8<span class=\"_ _32\"> </span><span class=\"ff3 ls86 ws9c\">15.8</span></span>T<span class=\"_ _0\"></span>otal r<span class=\"_ _2\"></span>evenue<span class=\"_ _174\"> </span><span class=\"ff6 lsbe wsd3\">35<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.6<span class=\"_ _aa\"> </span></span>304.<span class=\"_ _2\"></span>3<span class=\"_ _a8\"> </span><span class=\"ls5e ws73\">1<span class=\"_ _2\"></span>19.9<span class=\"_ _a4\"> </span></span><span class=\"ls15 ws1b\">78<span class=\"_ _2\"></span>2.8</span>1)Primar<span class=\"_ _2\"></span>y geograp<span class=\"_ _2\"></span>hical marketsNo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>way <span class=\"_ _1a2\"> </span>0.4<span class=\"_ _140\"> </span>1<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>5<span class=\"_ _3\"></span>.9<span class=\"_ _ac\"> </span><span class=\"ls0 ws0\">8.1<span class=\"_ _a7\"> </span><span class=\"ff3 ls4a ws5e\">194<span class=\"_ _2\"></span>.3</span></span>Euro<span class=\"_ _2\"></span>pe<span class=\"_ _1a3\"> </span>282.<span class=\"_ _2\"></span>3<span class=\"_ _149\"> </span>7<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.9<span class=\"_ _be\"> </span><span class=\"ls61 ws77\">26<span class=\"_ _2\"></span>.7<span class=\"_ _140\"> </span><span class=\"ff3 ls63 ws79\">3<span class=\"_ _3\"></span>8<span class=\"_ _3\"></span>7.9</span></span>Out<span class=\"_ _2\"></span>side o<span class=\"_ _2\"></span>f Europe<span class=\"_ _1a4\"> </span>75<span class=\"_ _3\"></span>.9<span class=\"_ _13d\"> </span>3<span class=\"_ _2\"></span>9.<span class=\"_ _3\"></span>6<span class=\"_ _149\"> </span><span class=\"ls70 ws85\">85.0<span class=\"_ _142\"> </span><span class=\"ff3 ls15 ws1b\">2<span class=\"_ _2\"></span>00.<span class=\"_ _2\"></span>5</span></span>T<span class=\"_ _0\"></span>otal r<span class=\"_ _2\"></span>evenue<span class=\"_ _174\"> </span><span class=\"ff6 lsbe wsd3\">35<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.6<span class=\"_ _aa\"> </span></span>304.<span class=\"_ _2\"></span>3<span class=\"_ _a8\"> </span><span class=\"ls5e ws73\">1<span class=\"_ _2\"></span>19.9<span class=\"_ _a4\"> </span></span><span class=\"ls15 ws1b\">78<span class=\"_ _2\"></span>2.8</span>Timing of revenue re<span class=\"_ _2\"></span>cognitionSer<span class=\"_ _3\"></span>vic<span class=\"_ _2\"></span>es and g<span class=\"_ _2\"></span>oo<span class=\"_ _2\"></span>ds tra<span class=\"_ _2\"></span>nsf<span class=\"_ _2\"></span>erre<span class=\"_ _2\"></span>d over tim<span class=\"_ _2\"></span>e<span class=\"_ _27\"> </span>35<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.6<span class=\"_ _aa\"> </span>304.<span class=\"_ _2\"></span>3<span class=\"_ _10d\"> </span><span class=\"ls1 ws1\">15.8<span class=\"_ _aa\"> </span><span class=\"ff3 ls60 ws76\">67<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.7</span></span>Go<span class=\"_ _2\"></span>ods tr<span class=\"_ _2\"></span>ans<span class=\"_ _2\"></span>fer<span class=\"_ _2\"></span>red at a p<span class=\"_ _2\"></span>oint of ti<span class=\"_ _2\"></span>me<span class=\"_ _1a5\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _15e\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _93\"> </span><span class=\"ls62 ws78\">10<span class=\"_ _2\"></span>4.1<span class=\"_ _a7\"> </span><span class=\"ff3 ls13 ws18\">10<span class=\"_ _2\"></span>4.1</span></span>T<span class=\"_ _0\"></span>otal r<span class=\"_ _2\"></span>evenue<span class=\"_ _174\"> </span><span class=\"ff6 lsbe wsd3\">35<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.6<span class=\"_ _aa\"> </span></span>304.<span class=\"_ _2\"></span>3<span class=\"_ _a8\"> </span><span class=\"ls5e ws73\">1<span class=\"_ _2\"></span>19.9<span class=\"_ _a4\"> </span></span><span class=\"ls15 ws1b\">78<span class=\"_ _2\"></span>2.8</span>1) Ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on cu<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>ome<span class=\"_ _2\"></span>r lo<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n.20<span class=\"_ _2\"></span>21 Proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts (Amounts in<span class=\"_ _0\"></span> NOK million)Cruise<span class=\"_ _23\"> </span>Lan<span class=\"_ _0\"></span>dbas<span class=\"_ _0\"></span>ed<span class=\"_ _143\"> </span><span class=\"ls4a ws5e\">Aftersale<span class=\"_ _2\"></span>s<span class=\"_ _a5\"> </span><span class=\"ff3 ls91 wsa7\">To<span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _2\"></span> </span></span>Major produc<span class=\"_ _2\"></span>t groupsNewbuilding cr<span class=\"_ _2\"></span>uise<span class=\"_ _b7\"> </span>263.<span class=\"_ _2\"></span>0<span class=\"_ _d7\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _1a1\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _4d\"> </span><span class=\"ff3 ls15 ws1b\">263.0</span></span>Retrof<span class=\"_ _2\"></span>it<span class=\"_ _1a6\"> </span>31.2<span class=\"_ _d5\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _1a1\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _132\"> </span><span class=\"ff3 ls17 ws1f\">31<span class=\"_ _2\"></span>.2</span></span>Aquacultur<span class=\"_ _2\"></span>e<span class=\"_ _104\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _1a1\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _1a1\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _15e\"> </span><span class=\"ff3\"> <span class=\"_ _9\"></span>-   </span></span>Biogreen<span class=\"_ _19d\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _77\"> </span><span class=\"ls16 ws1d\">6<span class=\"_ _2\"></span>4.5<span class=\"_ _d5\"> </span></span> <span class=\"_ _8\"> </span>-   <span class=\"_ _132\"> </span><span class=\"ff3 ls6b ws80\">6<span class=\"_ _2\"></span>4.5</span></span>Saf<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>teril<span class=\"_ _19e\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _148\"> </span></span>23.<span class=\"_ _2\"></span>8<span class=\"_ _d5\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _a5\"> </span><span class=\"ff3 ls15 ws1b\">23.8</span></span>Roboti<span class=\"_ _2\"></span>cs<span class=\"_ _19f\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _12e\"> </span><span class=\"ls85 ws9b\">19.<span class=\"_ _2\"></span>8<span class=\"_ _6d\"> </span></span> <span class=\"_ _9\"> </span>-   <span class=\"_ _77\"> </span><span class=\"ff3 ls5d ws72\">1<span class=\"_ _2\"></span>9.<span class=\"_ _3\"></span>8</span></span>Sparepar<span class=\"_ _2\"></span>ts<span class=\"_ _1a0\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _15e\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _148\"> </span><span class=\"ls70 ws85\">25.2<span class=\"_ _32\"> </span><span class=\"ff3 ls86 ws9c\">25.<span class=\"_ _2\"></span>2</span></span>Chemical<span class=\"_ _2\"></span>s<span class=\"_ _121\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _1a1\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _77\"> </span><span class=\"ls13 ws18\">14.4<span class=\"_ _32\"> </span><span class=\"ff3 ls1c ws28\">14.4</span></span>Work orders<span class=\"_ _104\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _1a1\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _77\"> </span><span class=\"ls3f ws51\">12.3<span class=\"_ _32\"> </span><span class=\"ff3 ls48 ws5c\">12.3</span></span>T<span class=\"_ _0\"></span>otal r<span class=\"_ _2\"></span>evenue<span class=\"_ _174\"> </span>294.<span class=\"_ _2\"></span>2<span class=\"_ _aa\"> </span>108<span class=\"_ _2\"></span>.0<span class=\"_ _149\"> </span><span class=\"ls5e ws73\">5<span class=\"_ _2\"></span>1<span class=\"_ _3\"></span>.9<span class=\"_ _a4\"> </span></span><span class=\"ls13 ws18\">45<span class=\"_ _2\"></span>4.1</span> 1)Primar<span class=\"_ _2\"></span>y geograp<span class=\"_ _2\"></span>hical marketsNo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>way <span class=\"_ _1a2\"> </span>2.1<span class=\"_ _149\"> </span>35.<span class=\"_ _2\"></span>8<span class=\"_ _99\"> </span><span class=\"ls54 ws69\">3.<span class=\"_ _2\"></span>8<span class=\"_ _32\"> </span><span class=\"ff3 ls1 ws1\">41<span class=\"_ _2\"></span>.6</span></span>Euro<span class=\"_ _2\"></span>pe<span class=\"_ _1a7\"> </span><span class=\"ls85 ws9b\">2<span class=\"_ _2\"></span>59.<span class=\"_ _3\"></span>1<span class=\"_ _be\"> </span><span class=\"ls58 ws6d\">3<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>8<span class=\"_ _45\"> </span></span>9.<span class=\"_ _2\"></span>1<span class=\"_ _a4\"> </span><span class=\"ff3 ls15 ws1b\">30<span class=\"_ _2\"></span>6.0</span></span>Out<span class=\"_ _2\"></span>side o<span class=\"_ _2\"></span>f Europe<span class=\"_ _1a8\"> </span><span class=\"ls54 ws69\">33.0<span class=\"_ _13d\"> </span><span class=\"ls85 ws9b\">3<span class=\"_ _2\"></span>9.<span class=\"_ _2\"></span>7<span class=\"_ _149\"> </span></span>33.8<span class=\"_ _a7\"> </span><span class=\"ff3 ls86 ws9c\">106.<span class=\"_ _2\"></span>4</span></span>T<span class=\"_ _0\"></span>otal r<span class=\"_ _2\"></span>evenue<span class=\"_ _174\"> </span>294.<span class=\"_ _2\"></span>2<span class=\"_ _aa\"> </span>108<span class=\"_ _2\"></span>.0<span class=\"_ _149\"> </span><span class=\"ls5e ws73\">5<span class=\"_ _2\"></span>1<span class=\"_ _3\"></span>.9<span class=\"_ _a4\"> </span></span><span class=\"ls13 ws18\">45<span class=\"_ _2\"></span>4.1</span>Timing of revenue re<span class=\"_ _2\"></span>cognitionSer<span class=\"_ _3\"></span>vic<span class=\"_ _2\"></span>es and g<span class=\"_ _2\"></span>oo<span class=\"_ _2\"></span>ds tra<span class=\"_ _2\"></span>nsf<span class=\"_ _2\"></span>erre<span class=\"_ _2\"></span>d over tim<span class=\"_ _2\"></span>e<span class=\"_ _27\"> </span>294<span class=\"_ _2\"></span>.2<span class=\"_ _aa\"> </span>108<span class=\"_ _2\"></span>.0<span class=\"_ _10d\"> </span><span class=\"ls3f ws51\">12.3<span class=\"_ _142\"> </span><span class=\"ff3 ls1 ws1\">41<span class=\"_ _2\"></span>4.<span class=\"_ _2\"></span>5</span></span>Go<span class=\"_ _2\"></span>ods tr<span class=\"_ _2\"></span>ans<span class=\"_ _2\"></span>fer<span class=\"_ _2\"></span>red at a p<span class=\"_ _2\"></span>oint of ti<span class=\"_ _2\"></span>me<span class=\"_ _1a5\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _15e\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _12e\"> </span><span class=\"ls85 ws9b\">39.<span class=\"_ _2\"></span>6<span class=\"_ _149\"> </span><span class=\"ff3 ls5d ws72\">3<span class=\"_ _2\"></span>9.<span class=\"_ _2\"></span>6</span></span>T<span class=\"_ _0\"></span>otal r<span class=\"_ _2\"></span>evenue<span class=\"_ _174\"> </span>294.<span class=\"_ _2\"></span>2<span class=\"_ _aa\"> </span>108<span class=\"_ _2\"></span>.0<span class=\"_ _149\"> </span><span class=\"ls5e ws73\">5<span class=\"_ _2\"></span>1<span class=\"_ _3\"></span>.9<span class=\"_ _a4\"> </span></span><span class=\"ls13 ws18\">45<span class=\"_ _2\"></span>4.1</span>1) Ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on cu<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>ome<span class=\"_ _2\"></span>r lo<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n.The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up had 2 cus<span class=\"_ _2\"></span>tome<span class=\"_ _2\"></span>rs in 202<span class=\"_ _2\"></span>2 and 2 cu<span class=\"_ _2\"></span>stome<span class=\"_ _2\"></span>rs in 202<span class=\"_ _2\"></span>1 wher<span class=\"_ _2\"></span>e the re<span class=\"_ _2\"></span>venue in<span class=\"_ _2\"></span>div<span class=\"_ _2\"></span>iduall<span class=\"_ _2\"></span>y is mor<span class=\"_ _2\"></span>e than 10 p<span class=\"_ _2\"></span>er cent o<span class=\"_ _2\"></span>f group re<span class=\"_ _0\"></span>venues. Revenue<span class=\"_ _0\"></span> share of total group revenuesIn NOK<span class=\"_ _0\"></span> million<span class=\"_ _b8\"> </span><span class=\"ls0 ws0\">In p<span class=\"_ _2\"></span>er ce<span class=\"_ _2\"></span>nt</span>2022<span class=\"_ _cb\"> </span><span class=\"ff6 ls54 ws69\">2021<span class=\"_ _158\"> </span></span>2022<span class=\"_ _cb\"> </span><span class=\"ff6 ls54 ws69\">2021</span>Co<span class=\"_ _2\"></span>mpa<span class=\"_ _2\"></span>ny 1<span class=\"_ _1a9\"> </span><span class=\"ff3 ls60 ws76\">2<span class=\"_ _2\"></span>1<span class=\"_ _3\"></span>3<span class=\"_ _2\"></span>.7<span class=\"_ _db\"> </span></span><span class=\"ls7c ws92\">1<span class=\"_ _2\"></span>28.5<span class=\"_ _5b\"> </span><span class=\"ff3 ls63 ws79\">2<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>3<span class=\"_ _2\"></span>%<span class=\"_ _ac\"> </span></span><span class=\"ls58 ws6d\">2<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>0<span class=\"_ _3\"></span>%</span></span>Co<span class=\"_ _2\"></span>mpa<span class=\"_ _2\"></span>ny 2<span class=\"_ _168\"> </span><span class=\"ff3 ls86 ws9c\">105.8<span class=\"_ _d5\"> </span></span><span class=\"ls64 ws7a\">62.5<span class=\"_ _190\"> </span><span class=\"ff3 ls7c ws92\">1<span class=\"_ _2\"></span>3.5%<span class=\"_ _172\"> </span></span><span class=\"ls5e ws73\">1<span class=\"_ _3\"></span>3<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>%</span></span>Af<span class=\"_ _2\"></span>ter<span class=\"_ _2\"></span>sale<span class=\"_ _2\"></span>s and L<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>dba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d segm<span class=\"_ _2\"></span>ent do<span class=\"_ _2\"></span>es not h<span class=\"_ _2\"></span>ave any cus<span class=\"_ _2\"></span>tom-er<span class=\"_ _2\"></span>s wher<span class=\"_ _2\"></span>e the rev<span class=\"_ _2\"></span>enue le<span class=\"_ _2\"></span>vel excee<span class=\"_ _2\"></span>ds 10 pe<span class=\"_ _2\"></span>r cent o<span class=\"_ _2\"></span>f the gr<span class=\"_ _2\"></span>oup's revenue.Ag<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>regate<span class=\"_ _2\"></span>d amo<span class=\"_ _2\"></span>unt of the tr<span class=\"_ _2\"></span>ans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tion pr<span class=\"_ _2\"></span>ice a<span class=\"_ _2\"></span>lloc<span class=\"_ _2\"></span>ate<span class=\"_ _2\"></span>d to the per<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>orm<span class=\"_ _2\"></span>ance o<span class=\"_ _2\"></span>bligati<span class=\"_ _2\"></span>on that ar<span class=\"_ _2\"></span>e par<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ally or f<span class=\"_ _2\"></span>ully uns<span class=\"_ _2\"></span>atis<span class=\"_ _2\"></span>fie<span class=\"_ _2\"></span>d is NO<span class=\"_ _2\"></span>K 1 1<span class=\"_ _0\"></span>90 m<span class=\"_ _2\"></span>illio<span class=\"_ _2\"></span>n at year en<span class=\"_ _2\"></span>d 2022.This i<span class=\"_ _2\"></span>s con<span class=\"_ _2\"></span>sisten<span class=\"_ _2\"></span>t with the o<span class=\"_ _2\"></span>rder b<span class=\"_ _2\"></span>ackl<span class=\"_ _2\"></span>og of NO<span class=\"_ _2\"></span>K 1 1<span class=\"_ _0\"></span>9<span class=\"_ _2\"></span>0 millio<span class=\"_ _2\"></span>n. The b<span class=\"_ _2\"></span>ackl<span class=\"_ _2\"></span>og will b<span class=\"_ _2\"></span>e rec<span class=\"_ _2\"></span>ogn<span class=\"_ _2\"></span>ised a<span class=\"_ _2\"></span>s r<span class=\"_ _2\"></span>evenue o<span class=\"_ _2\"></span>f the nex<span class=\"_ _2\"></span>t six ye<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>s, wher<span class=\"_ _2\"></span>e the mo<span class=\"_ _2\"></span>st sig<span class=\"_ _2\"></span>nifi<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>nt reven<span class=\"_ _2\"></span>ue re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nition w<span class=\"_ _2\"></span>ill oc<span class=\"_ _2\"></span>cur ove<span class=\"_ _2\"></span>r the nex<span class=\"_ _2\"></span>t thr<span class=\"_ _2\"></span>ee yea<span class=\"_ _2\"></span>rs<span class=\"_ _2\"></span>. As<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>ts re<span class=\"_ _2\"></span>lat<span class=\"_ _2\"></span>ed to c<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>ts wit<span class=\"_ _2\"></span>h cus<span class=\"_ _2\"></span>tom<span class=\"_ _2\"></span>ers(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _1aa\"> </span><span class=\"ff3 ls53 ws68\">2022<span class=\"_ _cb\"> </span><span class=\"ff6 ls54 ws69\">2021</span></span>T<span class=\"_ _0\"></span>rade receivables<span class=\"_ _1ab\"> </span><span class=\"ff3\">192<span class=\"_ _2\"></span>.1<span class=\"_ _45\"> </span></span><span class=\"ls1d ws2e\">122.<span class=\"_ _2\"></span>3</span>Contract a<span class=\"_ _2\"></span>ssets<span class=\"_ _1ac\"> </span><span class=\"ff3 ls5d ws72\">3<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>9.<span class=\"_ _3\"></span>2<span class=\"_ _115\"> </span></span><span class=\"ls60 ws76\">19<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>0</span>Contract accr<span class=\"_ _2\"></span>uals<span class=\"_ _1ad\"> </span><span class=\"ff3 ls1 ws1\">1<span class=\"_ _2\"></span>41<span class=\"_ _2\"></span>.0<span class=\"_ _d9\"> </span></span><span class=\"ls55 ws6a\">96.<span class=\"_ _2\"></span>4</span>Co<span class=\"_ _2\"></span>ntra<span class=\"_ _2\"></span>ct a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ets c<span class=\"_ _2\"></span>onsi<span class=\"_ _2\"></span>st of re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d reve<span class=\"_ _2\"></span>nue le<span class=\"_ _2\"></span>ss pay<span class=\"_ _2\"></span>ment r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>eive<span class=\"_ _2\"></span>d fro<span class=\"_ _2\"></span>m custo<span class=\"_ _2\"></span>mer<span class=\"_ _2\"></span>s. NOTE 06 <span class=\"_ _9\"></span> <span class=\"fc6\">EM<span class=\"_ _2\"></span>PLO<span class=\"_ _0\"></span>YEE E<span class=\"_ _2\"></span>XPENSE<span class=\"_ _2\"></span>, REM<span class=\"_ _2\"></span>UNER<span class=\"_ _2\"></span>A<span class=\"_ _0\"></span>TION TO MANAGEME<span class=\"_ _2\"></span>NT AND BOARD OF </span>DIRE<span class=\"_ _0\"></span>C<span class=\"_ _2\"></span>TORS AND S<span class=\"_ _0\"></span>HARE OPT<span class=\"_ _2\"></span>ION P<span class=\"_ _0\"></span>L<span class=\"_ _2\"></span>AN(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _1ae\"> </span><span class=\"ff3 ls53 ws68\">2022<span class=\"_ _cb\"> </span><span class=\"ff6 ls54 ws69\">2021</span></span>Salar<span class=\"_ _2\"></span>ies<span class=\"_ _1af\"> </span><span class=\"ff3 ls60 ws76\">1<span class=\"_ _3\"></span>4<span class=\"_ _2\"></span>2<span class=\"_ _3\"></span>.7<span class=\"_ _af\"> </span></span><span class=\"ls5e ws73\">1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.9</span>So<span class=\"_ _2\"></span>cial s<span class=\"_ _2\"></span>ecur<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y ta<span class=\"_ _2\"></span>x<span class=\"_ _150\"> </span><span class=\"ff3 ls60 ws76\">19.7<span class=\"_ _d7\"> </span></span><span class=\"ls70 ws85\">15.0</span>Pension costs<span class=\"_ _1b0\"> </span><span class=\"ff3 ls63 ws79\">7.<span class=\"_ _3\"></span>3<span class=\"_ _44\"> </span></span><span class=\"ls1 ws1\">5.2</span>Other benefit<span class=\"_ _2\"></span>s<span class=\"_ _1b1\"> </span><span class=\"ff3 ls57 ws6c\">5<span class=\"_ _2\"></span>.9<span class=\"_ _eb\"> </span></span><span class=\"ls16 ws1d\">4.5</span>Option program<span class=\"_ _1b2\"> </span><span class=\"ff3 ls60 ws76\">1<span class=\"_ _3\"></span>.7<span class=\"_ _eb\"> </span></span><span class=\"ls6d ws82\">2.4</span>T<span class=\"_ _0\"></span>ot<span class=\"_ _2\"></span>al empl<span class=\"_ _2\"></span>oyee ex<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>es<span class=\"_ _62\"> </span><span class=\"ls63 ws79\">17<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>4<span class=\"_ _115\"> </span><span class=\"ff6 ls54 ws69\">133.0</span></span>Employe<span class=\"_ _2\"></span>e expe<span class=\"_ _2\"></span>nse<span class=\"_ _2\"></span>s rec<span class=\"_ _2\"></span>ogni<span class=\"_ _2\"></span>sed wi<span class=\"_ _2\"></span>thin co<span class=\"_ _2\"></span>st of go<span class=\"_ _2\"></span>ods s<span class=\"_ _2\"></span>old<span class=\"_ _1b3\"> </span><span class=\"ff3\">(31<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2)<span class=\"_ _45\"> </span></span><span class=\"ls7c ws92\">(24.1)</span>Employe<span class=\"_ _2\"></span>e expe<span class=\"_ _2\"></span>nse<span class=\"_ _2\"></span>s cap<span class=\"_ _2\"></span>ital<span class=\"_ _2\"></span>ise<span class=\"_ _2\"></span>d as R&amp;<span class=\"_ _2\"></span>D<span class=\"_ _da\"> </span><span class=\"ff3 ls4a ws5e\">(19<span class=\"_ _0\"></span>.5)<span class=\"_ _45\"> </span><span class=\"ff6 lsb4 wsff\">(18.<span class=\"_ _2\"></span>2)</span></span>T<span class=\"_ _0\"></span>ot<span class=\"_ _2\"></span>al cos<span class=\"_ _2\"></span>ts r<span class=\"_ _2\"></span>eco<span class=\"_ _2\"></span>gni<span class=\"_ _2\"></span>sed a<span class=\"_ _2\"></span>s emp<span class=\"_ _2\"></span>loye<span class=\"_ _2\"></span>e expen<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>s<span class=\"_ _1b4\"> </span><span class=\"ls15 ws1b\">126.6<span class=\"_ _d5\"> </span><span class=\"ff6 ls5f ws74\">90.8</span></span>Full time equiv<span class=\"_ _2\"></span>alents<span class=\"_ _1b5\"> </span><span class=\"ff3 ls57 ws6c\">2<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.9<span class=\"_ _db\"> </span></span><span class=\"ls14 ws1a\">158.2</span>Remu<span class=\"_ _2\"></span>ner<span class=\"_ _2\"></span>ation to m<span class=\"_ _2\"></span>ana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt an<span class=\"_ _2\"></span>d boa<span class=\"_ _2\"></span>rd of di<span class=\"_ _2\"></span>rec<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>rs in 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>2:1)(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _79\"> </span><span class=\"ff6 ls7d ws93\">T<span class=\"_ _2\"></span>itle<span class=\"_ _1b6\"> </span><span class=\"ls4a ws5e\">Salar<span class=\"_ _2\"></span>ies <span class=\"_ _30\"> </span>Pension<span class=\"_ _96\"> </span></span>O<span class=\"_ _2\"></span>ther</span>Optio<span class=\"_ _2\"></span>ns<span class=\"_ _1b7\"> </span><span class=\"ff3 ls91 wsa7\">To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l</span>ManagementHenr<span class=\"_ _2\"></span>ik Badin<span class=\"_ _61\"> </span>Chie<span class=\"_ _0\"></span>f executive officer<span class=\"_ _1b8\"> </span>2<span class=\"_ _2\"></span>.7<span class=\"_ _b9\"> </span>0.1<span class=\"_ _a8\"> </span>0.<span class=\"_ _2\"></span>2<span class=\"_ _a8\"> </span><span class=\"ls70 ws85\">0.0<span class=\"_ _a8\"> </span><span class=\"ff3 ls57 ws6c\">2<span class=\"_ _2\"></span>.9</span></span>Erik M<span class=\"_ _2\"></span>agel<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>sen<span class=\"_ _fe\"> </span>C<span class=\"_ _2\"></span>hief financial o<span class=\"_ _0\"></span>f<span class=\"_ _2\"></span>ficer<span class=\"_ _9e\"> </span>1.8<span class=\"_ _a8\"> </span>0.1<span class=\"_ _a8\"> </span>0.2<span class=\"_ _b9\"> </span><span class=\"ls70 ws85\">0.0<span class=\"_ _140\"> </span><span class=\"ff3 ls13 ws18\">2<span class=\"_ _2\"></span>.1</span></span>Henning Mohn<span class=\"_ _11b\"> </span>Chief r<span class=\"_ _2\"></span>egul<span class=\"_ _2\"></span>ator<span class=\"_ _2\"></span>y of<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>icer<span class=\"_ _fc\"> </span><span class=\"ls16 ws1d\">1.5<span class=\"_ _a8\"> </span></span>0.1<span class=\"_ _b9\"> </span><span class=\"ls70 ws85\">0.0<span class=\"_ _a8\"> </span>0.0<span class=\"_ _140\"> </span><span class=\"ff3 ls15 ws1b\">1<span class=\"_ _2\"></span>.6</span></span>Asgeir Wien<span class=\"_ _83\"> </span>Chief development officer<span class=\"_ _d7\"> </span>1<span class=\"_ _2\"></span>.7<span class=\"_ _b9\"> </span>0.1<span class=\"_ _a8\"> </span>0.<span class=\"_ _2\"></span>2<span class=\"_ _a8\"> </span><span class=\"ls70 ws85\">0.0<span class=\"_ _a8\"> </span><span class=\"ff3 ls57 ws6c\">1<span class=\"_ _2\"></span>.9</span></span>Bj\u00f8rn Abraham Bache<span class=\"_ _148\"> </span>C<span class=\"_ _2\"></span>hief commercial officer<span class=\"_ _44\"> </span>1.6<span class=\"_ _b9\"> </span>0.1<span class=\"_ _a8\"> </span>0.2<span class=\"_ _b9\"> </span><span class=\"ls70 ws85\">0.0<span class=\"_ _140\"> </span><span class=\"ff3 ls57 ws6c\">1<span class=\"_ _3\"></span>.9</span></span>Jonny Hansen<span class=\"_ _bd\"> </span>Chief operating<span class=\"_ _0\"></span> of<span class=\"_ _2\"></span>ficer<span class=\"_ _1b8\"> </span>1<span class=\"_ _3\"></span>.9<span class=\"_ _b9\"> </span>0.1<span class=\"_ _a8\"> </span>0.<span class=\"_ _2\"></span>3<span class=\"_ _a8\"> </span><span class=\"ls70 ws85\">0.0<span class=\"_ _140\"> </span><span class=\"ff3 ls48 ws5c\">2.3</span></span>Bo<span class=\"_ _2\"></span>ard o<span class=\"_ _2\"></span>f dire<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>torsNar<span class=\"_ _2\"></span>ve Reiten<span class=\"_ _117\"> </span>Chair<span class=\"_ _2f\"> </span>0.4<span class=\"_ _ac\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _192\"> </span><span class=\"ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _18b\"> </span><span class=\"ff3 ls15 ws1b\">0.<span class=\"_ _2\"></span>4</span></span>Susanne L. R. Schneid<span class=\"_ _2\"></span>er<span class=\"_ _135\"> </span>Di<span class=\"_ _0\"></span>rec<span class=\"_ _2\"></span>tor<span class=\"_ _1b9\"> </span>0.2<span class=\"_ _ac\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _192\"> </span><span class=\"ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _18b\"> </span><span class=\"ff3 ls15 ws1b\">0.<span class=\"_ _2\"></span>2</span></span>B\u00e5r<span class=\"_ _2\"></span>d Br<span class=\"_ _2\"></span>ath Inger\u00f8<span class=\"_ _1ba\"> </span>Director<span class=\"_ _1b9\"> </span><span class=\"ls5f ws74\">0.<span class=\"_ _2\"></span>3<span class=\"_ _ac\"> </span></span>-<span class=\"_ _99\"> </span>-<span class=\"_ _192\"> </span><span class=\"ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _18b\"> </span><span class=\"ff3 ls15 ws1b\">0.3</span></span>Hanne Re<span class=\"_ _0\"></span>f<span class=\"_ _2\"></span>shol<span class=\"_ _0\"></span>t<span class=\"_ _fc\"> </span>Director<span class=\"_ _1b9\"> </span>0.3<span class=\"_ _ac\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _192\"> </span><span class=\"ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _142\"> </span></span>0.3To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _3\"></span> <span class=\"_ _1bb\"> </span>12.3<span class=\"_ _a8\"> </span><span class=\"ls5f ws74\">0.4<span class=\"_ _a8\"> </span><span class=\"ls0 ws0\">1<span class=\"_ _2\"></span>.1<span class=\"_ _a8\"> </span></span>0.2<span class=\"_ _137\"> </span></span><span class=\"ls15 ws1b\">1<span class=\"_ _2\"></span>4.0</span>1)<span class=\"_ _0\"></span> Includes company car<span class=\"_ _0\"></span> if applicable, insurances, electronic communication etc. Man<span class=\"_ _2\"></span>agem<span class=\"_ _2\"></span>ent an<span class=\"_ _2\"></span>d boa<span class=\"_ _2\"></span>rd of dir<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s have no a<span class=\"_ _2\"></span>gre<span class=\"_ _2\"></span>eme<span class=\"_ _2\"></span>nts c<span class=\"_ _2\"></span>overing s<span class=\"_ _2\"></span>ever<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>e paym<span class=\"_ _2\"></span>ent or b<span class=\"_ _2\"></span>onus<span class=\"_ _2\"></span>.No lo<span class=\"_ _2\"></span>ans have b<span class=\"_ _2\"></span>een g<span class=\"_ _2\"></span>ra<span class=\"_ _2\"></span>nted or g<span class=\"_ _2\"></span>uar<span class=\"_ _2\"></span>antee<span class=\"_ _2\"></span>s ple<span class=\"_ _2\"></span>dged to ma<span class=\"_ _2\"></span>nag<span class=\"_ _2\"></span>ement o<span class=\"_ _2\"></span>r bo<span class=\"_ _2\"></span>ard of dir<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s.The m<span class=\"_ _2\"></span>ana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt team is in<span class=\"_ _2\"></span>clud<span class=\"_ _2\"></span>ed in a sha<span class=\"_ _2\"></span>re-<span class=\"_ _2\"></span>ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d option p<span class=\"_ _2\"></span>lan<span class=\"_ _2\"></span>.Remu<span class=\"_ _2\"></span>ner<span class=\"_ _2\"></span>ation to m<span class=\"_ _2\"></span>ana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt an<span class=\"_ _2\"></span>d boa<span class=\"_ _2\"></span>rd of di<span class=\"_ _2\"></span>rec<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>rs in 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>1:1)(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _79\"> </span><span class=\"ff6 ls7d ws93\">T<span class=\"_ _2\"></span>itle<span class=\"_ _1b6\"> </span><span class=\"ls4a ws5e\">Salar<span class=\"_ _2\"></span>ies <span class=\"_ _30\"> </span>Pension<span class=\"_ _96\"> </span></span>O<span class=\"_ _2\"></span>ther</span>Optio<span class=\"_ _2\"></span>ns<span class=\"_ _1b7\"> </span><span class=\"ff3 ls91 wsa7\">To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l</span>ManagementHenr<span class=\"_ _2\"></span>ik Badin<span class=\"_ _61\"> </span>Chie<span class=\"_ _0\"></span>f executive officer<span class=\"_ _1bc\"> </span>2.5<span class=\"_ _a8\"> </span><span class=\"ls0 ws0\">0.1<span class=\"_ _a8\"> </span><span class=\"ls5f ws74\">0.<span class=\"_ _2\"></span>2<span class=\"_ _a8\"> </span></span>0.1<span class=\"_ _a8\"> </span><span class=\"ff3 ls57 ws6c\">2<span class=\"_ _2\"></span>.9</span></span>Erik M<span class=\"_ _2\"></span>agel<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>sen<span class=\"_ _fe\"> </span>C<span class=\"_ _2\"></span>hief financial o<span class=\"_ _0\"></span>f<span class=\"_ _2\"></span>ficer<span class=\"_ _9e\"> </span>1.6<span class=\"_ _b9\"> </span><span class=\"ls0 ws0\">0.1<span class=\"_ _a8\"> </span>0.1<span class=\"_ _b9\"> </span>0.1<span class=\"_ _140\"> </span><span class=\"ff3 ls57 ws6c\">1<span class=\"_ _3\"></span>.9</span></span>Henning Mohn<span class=\"_ _11b\"> </span>Chief technolog<span class=\"_ _2\"></span>y of<span class=\"_ _2\"></span>fic<span class=\"_ _2\"></span>er<span class=\"_ _65\"> </span>1.4<span class=\"_ _a8\"> </span><span class=\"ls0 ws0\">0.1<span class=\"_ _b9\"> </span><span class=\"ls70 ws85\">0.0<span class=\"_ _a8\"> </span></span>0.1<span class=\"_ _140\"> </span><span class=\"ff3 ls15 ws1b\">1<span class=\"_ _2\"></span>.6</span></span>Asgeir Wien<span class=\"_ _83\"> </span>Chief development officer<span class=\"_ _d5\"> </span>1<span class=\"_ _2\"></span>.6<span class=\"_ _a8\"> </span><span class=\"ls0 ws0\">0.1<span class=\"_ _b9\"> </span>0.1<span class=\"_ _a8\"> </span>0.1<span class=\"_ _a8\"> </span><span class=\"ff3 ls57 ws6c\">1<span class=\"_ _2\"></span>.9</span></span>Bj\u00f8rn Abraham Bache<span class=\"_ _148\"> </span>C<span class=\"_ _2\"></span>hief commercial officer<span class=\"_ _44\"> </span>1.5<span class=\"_ _a8\"> </span><span class=\"ls0 ws0\">0.1<span class=\"_ _a8\"> </span><span class=\"ls5f ws74\">0.<span class=\"_ _2\"></span>2<span class=\"_ _a8\"> </span></span>0.1<span class=\"_ _a8\"> </span><span class=\"ff3 ls57 ws6c\">1<span class=\"_ _2\"></span>.9</span></span>Jonny Hansen<span class=\"_ _bd\"> </span>Chief operating<span class=\"_ _0\"></span> of<span class=\"_ _2\"></span>ficer<span class=\"_ _1bc\"> </span>1.6<span class=\"_ _b9\"> </span><span class=\"ls0 ws0\">0.1<span class=\"_ _a8\"> </span><span class=\"ls5f ws74\">0.3<span class=\"_ _b9\"> </span></span>0.1<span class=\"_ _140\"> </span><span class=\"ff3 ls15 ws1b\">2.0</span></span>Bo<span class=\"_ _2\"></span>ard o<span class=\"_ _2\"></span>f dire<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>torsNar<span class=\"_ _2\"></span>ve Reiten<span class=\"_ _117\"> </span>Chair<span class=\"_ _2f\"> </span>0.4<span class=\"_ _ac\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _ac\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _140\"> </span><span class=\"ff3 ls15 ws1b\">0.4</span></span>Susanne L. R. Schneid<span class=\"_ _2\"></span>er<span class=\"_ _135\"> </span>Di<span class=\"_ _0\"></span>rec<span class=\"_ _2\"></span>tor<span class=\"_ _1b9\"> </span>0.2<span class=\"_ _ac\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _ac\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _140\"> </span><span class=\"ff3 ls15 ws1b\">0.2</span></span>B\u00e5r<span class=\"_ _2\"></span>d Br<span class=\"_ _2\"></span>ath Inger\u00f8<span class=\"_ _1ba\"> </span>Director<span class=\"_ _1b9\"> </span><span class=\"ls5f ws74\">0.<span class=\"_ _2\"></span>2<span class=\"_ _ac\"> </span></span>-<span class=\"_ _99\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _a8\"> </span><span class=\"ff3 ls15 ws1b\">0.2</span>Hanne Re<span class=\"_ _0\"></span>f<span class=\"_ _2\"></span>shol<span class=\"_ _0\"></span>t<span class=\"_ _fc\"> </span>Director<span class=\"_ _1b9\"> </span>0.2<span class=\"_ _ac\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _ac\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _140\"> </span></span>0.<span class=\"_ _2\"></span>2To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _3\"></span> <span class=\"_ _1bb\"> </span>11.2<span class=\"_ _1bd\"> </span><span class=\"ls5f ws74\">0.4<span class=\"_ _a8\"> </span><span class=\"ls70 ws85\">1<span class=\"_ _2\"></span>.0<span class=\"_ _a8\"> </span></span>0.6<span class=\"_ _137\"> </span></span><span class=\"ls15 ws1b\">1<span class=\"_ _2\"></span>3.2</span>1)<span class=\"_ _0\"></span> Includes company car<span class=\"_ _0\"></span> if applicable, insurances, electronic communication etc. The m<span class=\"_ _2\"></span>ana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt and b<span class=\"_ _2\"></span>oar<span class=\"_ _2\"></span>d of dire<span class=\"_ _2\"></span>cto<span class=\"_ _2\"></span>rs have n<span class=\"_ _2\"></span>o ag<span class=\"_ _2\"></span>ree<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s cove<span class=\"_ _2\"></span>ring se<span class=\"_ _2\"></span>vera<span class=\"_ _2\"></span>nce p<span class=\"_ _2\"></span>ayme<span class=\"_ _2\"></span>nt or bo<span class=\"_ _2\"></span>nus.No lo<span class=\"_ _2\"></span>ans have b<span class=\"_ _2\"></span>een g<span class=\"_ _2\"></span>ra<span class=\"_ _2\"></span>nted or g<span class=\"_ _2\"></span>uar<span class=\"_ _2\"></span>antee<span class=\"_ _2\"></span>s ple<span class=\"_ _2\"></span>dged to ma<span class=\"_ _2\"></span>nag<span class=\"_ _2\"></span>ement o<span class=\"_ _2\"></span>r bo<span class=\"_ _2\"></span>ard of dir<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s.The m<span class=\"_ _2\"></span>ana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt team is in<span class=\"_ _2\"></span>clud<span class=\"_ _2\"></span>ed in a sha<span class=\"_ _2\"></span>re-<span class=\"_ _2\"></span>ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d option p<span class=\"_ _2\"></span>lan<span class=\"_ _2\"></span>.PensionThe c<span class=\"_ _2\"></span>omp<span class=\"_ _2\"></span>anie<span class=\"_ _2\"></span>s in the gr<span class=\"_ _2\"></span>oup do<span class=\"_ _2\"></span>micile<span class=\"_ _2\"></span>d in No<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>way are r<span class=\"_ _2\"></span>equir<span class=\"_ _2\"></span>ed to have an o<span class=\"_ _2\"></span>ccup<span class=\"_ _2\"></span>ation<span class=\"_ _2\"></span>al pen<span class=\"_ _2\"></span>sion sc<span class=\"_ _2\"></span>heme i<span class=\"_ _2\"></span>n acc<span class=\"_ _2\"></span>ord<span class=\"_ _2\"></span>ance w<span class=\"_ _2\"></span>ith the No<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>wegia<span class=\"_ _2\"></span>n law of m<span class=\"_ _2\"></span>andato<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y oc<span class=\"_ _2\"></span>cupati<span class=\"_ _2\"></span>onal p<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>n (lov o<span class=\"_ _2\"></span>m obligatorisk<span class=\"_ _0\"></span> tjenestepensjon). The group<span class=\"_ _0\"></span>'s pension scheme fulf<span class=\"_ _2\"></span>ill<span class=\"_ _2\"></span>s the re<span class=\"_ _2\"></span>quire<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s of that l<span class=\"_ _2\"></span>aw.The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up's pens<span class=\"_ _2\"></span>ion sc<span class=\"_ _2\"></span>heme c<span class=\"_ _2\"></span>over<span class=\"_ _2\"></span>s all em<span class=\"_ _2\"></span>ploye<span class=\"_ _2\"></span>es whi<span class=\"_ _2\"></span>ch are subje<span class=\"_ _2\"></span>ct to th<span class=\"_ _2\"></span>ese r<span class=\"_ _2\"></span>equir<span class=\"_ _2\"></span>eme<span class=\"_ _2\"></span>nts. T<span class=\"_ _2\"></span>he sc<span class=\"_ _2\"></span>hem<span class=\"_ _2\"></span>e is ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on a contribution<span class=\"_ _0\"></span> pl<span class=\"_ _2\"></span>an.The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up ha<span class=\"_ _2\"></span>s no othe<span class=\"_ _2\"></span>r pens<span class=\"_ _2\"></span>ion ar<span class=\"_ _2\"></span>rang<span class=\"_ _2\"></span>ement<span class=\"_ _2\"></span>s in pl<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>e.(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _57\"> </span><span class=\"ff3 ls53 ws68\">2<span class=\"_ _2\"></span>022<span class=\"_ _a7\"> </span><span class=\"ff6 ls54 ws69\">2021</span></span>Ser<span class=\"_ _2\"></span>vice cost<span class=\"_ _1be\"> </span><span class=\"ff3 ls57 ws6c\">6<span class=\"_ _2\"></span>.9<span class=\"_ _12d\"> </span></span><span class=\"ls53 ws68\">4.8</span>So<span class=\"_ _2\"></span>cial s<span class=\"_ _2\"></span>ecur<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y ta<span class=\"_ _2\"></span>x<span class=\"_ _1bf\"> </span><span class=\"ff3 ls15 ws1b\">0.4<span class=\"_ _12d\"> </span></span><span class=\"ls5f ws74\">0.4</span>Net pension costs<span class=\"_ _136\"> </span>7.<span class=\"_ _3\"></span>3<span class=\"_ _80\"> </span><span class=\"ff6 ls1 ws1\">5.2</span>Share option planThe g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up ha<span class=\"_ _2\"></span>s a shar<span class=\"_ _2\"></span>e option p<span class=\"_ _2\"></span>la<span class=\"_ _2\"></span>n cover<span class=\"_ _2\"></span>ing cer<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ain emp<span class=\"_ _2\"></span>loyee<span class=\"_ _2\"></span>s in seni<span class=\"_ _2\"></span>or po<span class=\"_ _2\"></span>sition<span class=\"_ _2\"></span>s. A<span class=\"_ _2\"></span>s of 31.1<span class=\"_ _2\"></span>2.<span class=\"_ _2\"></span>2022, 6 emp<span class=\"_ _2\"></span>loyee<span class=\"_ _2\"></span>s in the gro<span class=\"_ _2\"></span>up wer<span class=\"_ _2\"></span>e includ<span class=\"_ _2\"></span>ed in th<span class=\"_ _2\"></span>e optio<span class=\"_ _2\"></span>n prog<span class=\"_ _2\"></span>ram<span class=\"_ _2\"></span>me, an<span class=\"_ _2\"></span>d due to the demerger of V<span class=\"_ _0\"></span>ow Green Metal<span class=\"_ _2\"></span>s AS, additional 2 employ<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>es within Vow Gr<span class=\"_ _2\"></span>een M<span class=\"_ _2\"></span>eta<span class=\"_ _2\"></span>ls A<span class=\"_ _2\"></span>S have o<span class=\"_ _2\"></span>ptions w<span class=\"_ _2\"></span>ith Vow AS<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>, res<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>tiv<span class=\"_ _2\"></span>ely the C<span class=\"_ _2\"></span>EO and C<span class=\"_ _2\"></span>FO. Vow Gree<span class=\"_ _2\"></span>n Met<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>s cover th<span class=\"_ _2\"></span>e cos<span class=\"_ _2\"></span>t rel<span class=\"_ _2\"></span>ated to th<span class=\"_ _2\"></span>ese op<span class=\"_ _2\"></span>tions<span class=\"_ _2\"></span>. The o<span class=\"_ _2\"></span>ption<span class=\"_ _2\"></span>s vest<span class=\"_ _2\"></span>s yea<span class=\"_ _2\"></span>rly over th<span class=\"_ _2\"></span>ree year<span class=\"_ _2\"></span>s.In rel<span class=\"_ _2\"></span>ation to th<span class=\"_ _2\"></span>e optio<span class=\"_ _2\"></span>n prog<span class=\"_ _2\"></span>ra<span class=\"_ _2\"></span>mme, a tot<span class=\"_ _2\"></span>al of 1 470 000 optio<span class=\"_ _2\"></span>ns wer<span class=\"_ _2\"></span>e gr<span class=\"_ _2\"></span>anted in 20<span class=\"_ _2\"></span>1<span class=\"_ _0\"></span>9, a total of 450 0<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>0 optio<span class=\"_ _2\"></span>ns were gr<span class=\"_ _2\"></span>anted in 20<span class=\"_ _2\"></span>21, an<span class=\"_ _2\"></span>d a total of 1<span class=\"_ _2\"></span>40 0<span class=\"_ _2\"></span>00 o<span class=\"_ _2\"></span>ption<span class=\"_ _2\"></span>s were g<span class=\"_ _2\"></span>rante<span class=\"_ _2\"></span>d in 2022. 36<span class=\"_ _2\"></span>0 00<span class=\"_ _2\"></span>1 optio<span class=\"_ _2\"></span>ns fro<span class=\"_ _2\"></span>m this pr<span class=\"_ _2\"></span>ogr<span class=\"_ _2\"></span>amme w<span class=\"_ _2\"></span>ere exerc<span class=\"_ _2\"></span>ise<span class=\"_ _2\"></span>d in 2020, 380 0<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>0 optio<span class=\"_ _2\"></span>ns were exer<span class=\"_ _2\"></span>cis<span class=\"_ _2\"></span>ed in 2021<span class=\"_ _2\"></span>, and 201 0<span class=\"_ _2\"></span>01 optio<span class=\"_ _2\"></span>ns wer<span class=\"_ _2\"></span>e exercis<span class=\"_ _2\"></span>ed in 2022<span class=\"_ _2\"></span>. Met<span class=\"_ _2\"></span>ho<span class=\"_ _2\"></span>d of set<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>lem<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>:Opti<span class=\"_ _2\"></span>ons that h<span class=\"_ _2\"></span>ave bee<span class=\"_ _2\"></span>n exercis<span class=\"_ _2\"></span>ed sha<span class=\"_ _2\"></span>ll<span class=\"_ _2\"></span>, in the dis<span class=\"_ _2\"></span>creti<span class=\"_ _2\"></span>on of the com<span class=\"_ _2\"></span>pany, be set<span class=\"_ _2\"></span>tled b<span class=\"_ _2\"></span>y eithe<span class=\"_ _2\"></span>r:(i<span class=\"_ _2\"></span>)  <span class=\"_ _3a\"> </span>the issua<span class=\"_ _2\"></span>nce b<span class=\"_ _2\"></span>y the com<span class=\"_ _2\"></span>pany of n<span class=\"_ _2\"></span>ew shar<span class=\"_ _2\"></span>es to the op<span class=\"_ _2\"></span>tion holder(ii<span class=\"_ _2\"></span>)  <span class=\"_ _3\"></span>the s<span class=\"_ _2\"></span>ale by the c<span class=\"_ _2\"></span>omp<span class=\"_ _2\"></span>any of tre<span class=\"_ _2\"></span>asu<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y shar<span class=\"_ _2\"></span>es to the op<span class=\"_ _2\"></span>tion holder; or(iii<span class=\"_ _2\"></span>) <span class=\"_ _3\"></span>the tr<span class=\"_ _2\"></span>ansf<span class=\"_ _2\"></span>er to the op<span class=\"_ _2\"></span>tion ho<span class=\"_ _2\"></span>lder of a N<span class=\"_ _2\"></span>OK a<span class=\"_ _2\"></span>mount f<span class=\"_ _2\"></span>or eac<span class=\"_ _2\"></span>h exercis<span class=\"_ _2\"></span>ed op<span class=\"_ _2\"></span>tion e<span class=\"_ _2\"></span>qual to the m<span class=\"_ _2\"></span>arket pr<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>e of the sha<span class=\"_ _2\"></span>res in the co<span class=\"_ _2\"></span>mpany l<span class=\"_ _2\"></span>ess th<span class=\"_ _2\"></span>e exercis<span class=\"_ _2\"></span>e pri<span class=\"_ _2\"></span>ce.The m<span class=\"_ _2\"></span>etho<span class=\"_ _2\"></span>d of set<span class=\"_ _2\"></span>tlem<span class=\"_ _2\"></span>ent is at th<span class=\"_ _2\"></span>e discr<span class=\"_ _2\"></span>etion o<span class=\"_ _2\"></span>f the co<span class=\"_ _2\"></span>mpany. The s<span class=\"_ _2\"></span>hare o<span class=\"_ _2\"></span>ption p<span class=\"_ _2\"></span>lan i<span class=\"_ _2\"></span>s there<span class=\"_ _2\"></span>for ac<span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>unted fo<span class=\"_ _2\"></span>r as a<span class=\"_ _2\"></span>n equit<span class=\"_ _2\"></span>y settlement.V<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>sting require<span class=\"_ _2\"></span>ments:The o<span class=\"_ _2\"></span>ption<span class=\"_ _2\"></span>s gr<span class=\"_ _2\"></span>anted sh<span class=\"_ _2\"></span>all ves<span class=\"_ _2\"></span>t with 1<span class=\"_ _2\"></span>/3 on th<span class=\"_ _2\"></span>e fir<span class=\"_ _2\"></span>st a<span class=\"_ _2\"></span>nniver<span class=\"_ _2\"></span>sa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y of the g<span class=\"_ _2\"></span>rant d<span class=\"_ _2\"></span>ate, 1/<span class=\"_ _2\"></span>3 on the se<span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>nd anni<span class=\"_ _2\"></span>ver<span class=\"_ _2\"></span>sar<span class=\"_ _2\"></span>y of t<span class=\"_ _2\"></span>he gr<span class=\"_ _2\"></span>ant date and 1<span class=\"_ _2\"></span>/3 on th<span class=\"_ _2\"></span>e third a<span class=\"_ _2\"></span>nniver<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>y of the g<span class=\"_ _2\"></span>ra<span class=\"_ _2\"></span>nt date. Op<span class=\"_ _2\"></span>tions held b<span class=\"_ _2\"></span>y an optio<span class=\"_ _2\"></span>n hold<span class=\"_ _2\"></span>er do on<span class=\"_ _2\"></span>ly ves<span class=\"_ _2\"></span>t if the op<span class=\"_ _2\"></span>tion ho<span class=\"_ _2\"></span>lder at th<span class=\"_ _2\"></span>e ves<span class=\"_ _2\"></span>ting date is em<span class=\"_ _2\"></span>ployed b<span class=\"_ _2\"></span>y a comp<span class=\"_ _2\"></span>any in the g<span class=\"_ _2\"></span>roup a<span class=\"_ _2\"></span>nd the emplo<span class=\"_ _2\"></span>ymen<span class=\"_ _2\"></span>t is not in a n<span class=\"_ _2\"></span>otice p<span class=\"_ _2\"></span>eri<span class=\"_ _2\"></span>od. T<span class=\"_ _2\"></span>he opt<span class=\"_ _2\"></span>ion pr<span class=\"_ _2\"></span>ogr<span class=\"_ _2\"></span>amme ha<span class=\"_ _2\"></span>s a term of th<span class=\"_ _2\"></span>ree y<span class=\"_ _2\"></span>ear<span class=\"_ _2\"></span>s plus a lim<span class=\"_ _2\"></span>ited exerc<span class=\"_ _2\"></span>ise p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d.  A<span class=\"_ _2\"></span>ny optio<span class=\"_ _2\"></span>n not exerc<span class=\"_ _2\"></span>ise<span class=\"_ _2\"></span>d on or pr<span class=\"_ _2\"></span>ior to the ex<span class=\"_ _2\"></span>pir<span class=\"_ _2\"></span>y date, s<span class=\"_ _2\"></span>hall termin<span class=\"_ _2\"></span>ate witho<span class=\"_ _2\"></span>ut any c<span class=\"_ _2\"></span>ompe<span class=\"_ _2\"></span>nsatio<span class=\"_ _2\"></span>n being p<span class=\"_ _2\"></span>ayabl<span class=\"_ _2\"></span>e to the option holder<span class=\"_ _1\"></span>. Overview of outstanding options:2022<span class=\"_ _96\"> </span><span class=\"ff6 ls54 ws69\">2021</span>Outst<span class=\"_ _2\"></span>anding<span class=\"_ _0\"></span> options 1 Januar<span class=\"_ _2\"></span>y<span class=\"_ _33\"> </span><span class=\"ff3 ls0 ws0\"> 1 16<span class=\"_ _2\"></span>6 66<span class=\"_ _2\"></span>6 <span class=\"_ _c1\"> </span><span class=\"ff6\">1 096 66<span class=\"_ _2\"></span>6 </span></span>Options granted<span class=\"_ _72\"> </span><span class=\"ff3 ls0 ws0\"> 1<span class=\"_ _2\"></span>40 0<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>0 <span class=\"_ _21\"> </span><span class=\"ff6\"> 4<span class=\"_ _2\"></span>50 0<span class=\"_ _2\"></span>00 </span></span>Options forfeited<span class=\"_ _9b\"> </span>(<span class=\"_ _1\"></span>66 66<span class=\"_ _0\"></span>7)<span class=\"_ _b9\"> </span><span class=\"ff6 ls0 ws104\"> <span class=\"_ _8\"> </span>-   </span>Op<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>ns exer<span class=\"_ _2\"></span>ci<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d<span class=\"_ _5c\"> </span><span class=\"ff3 ls96 wsac\">(<span class=\"_ _0\"></span>201<span class=\"_ _0\"></span> 001)<span class=\"_ _1c0\"> </span><span class=\"ff6 ls3b ws4d\">(<span class=\"_ _0\"></span>380<span class=\"_ _0\"></span> 000)</span></span>Options expired<span class=\"_ _70\"> </span><span class=\"ff3 lsb9 ws105\">(44<span class=\"_ _3\"></span>8 9<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>8)<span class=\"_ _132\"> </span></span><span class=\"ls0 ws104\"> <span class=\"_ _8\"> </span>-   </span>Outstanding options 31 December<span class=\"_ _29\"> </span><span class=\"ls0 ws0\"> 59<span class=\"_ _2\"></span>0 0<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>0 <span class=\"_ _c3\"> </span><span class=\"ff6\"> 1 166 66<span class=\"_ _2\"></span>6 </span></span>Of which are e<span class=\"_ _0\"></span>xercisable<span class=\"_ _44\"> </span><span class=\"ff3 ls0 ws0\"> 5<span class=\"_ _2\"></span>90 0<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>0 <span class=\"_ _c3\"> </span><span class=\"ff6\"> 1 166 6<span class=\"_ _2\"></span>66 </span></span>Equity trans<span class=\"_ _2\"></span>action Dur<span class=\"_ _2\"></span>ing 2020, 360 0<span class=\"_ _2\"></span>01 of the o<span class=\"_ _2\"></span>uts<span class=\"_ _2\"></span>tan<span class=\"_ _2\"></span>ding opti<span class=\"_ _2\"></span>ons wer<span class=\"_ _2\"></span>e exercis<span class=\"_ _2\"></span>ed. T<span class=\"_ _2\"></span>he tr<span class=\"_ _2\"></span>ans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tions w<span class=\"_ _2\"></span>as s<span class=\"_ _2\"></span>ett<span class=\"_ _2\"></span>led by is<span class=\"_ _2\"></span>suing 360 0<span class=\"_ _2\"></span>01 n<span class=\"_ _2\"></span>ew shar<span class=\"_ _2\"></span>es, by a c<span class=\"_ _2\"></span>ap<span class=\"_ _2\"></span>ital in<span class=\"_ _2\"></span>cre<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>e of NO<span class=\"_ _2\"></span>K 36 00<span class=\"_ _2\"></span>0, at the exer<span class=\"_ _2\"></span>cise pri<span class=\"_ _2\"></span>ce of N<span class=\"_ _2\"></span>OK 17<span class=\"_ _c8\"></span>.90. Foll<span class=\"_ _2\"></span>owing the is<span class=\"_ _2\"></span>suan<span class=\"_ _2\"></span>ce of ne<span class=\"_ _2\"></span>w share<span class=\"_ _2\"></span>s, the issu<span class=\"_ _2\"></span>ed sha<span class=\"_ _2\"></span>re c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>al of Vow AS<span class=\"_ _2\"></span>A wa<span class=\"_ _2\"></span>s 10 925 987<span class=\"_ _0\"></span>. Consi<span class=\"_ _2\"></span>sting of 109 259 870 share<span class=\"_ _2\"></span>s, eac<span class=\"_ _2\"></span>h with a p<span class=\"_ _2\"></span>ar valu<span class=\"_ _2\"></span>e of NO<span class=\"_ _2\"></span>K 0.10.Dur<span class=\"_ _2\"></span>ing 2021, 38<span class=\"_ _2\"></span>0 00<span class=\"_ _2\"></span>0 of the o<span class=\"_ _2\"></span>ut<span class=\"_ _2\"></span>sta<span class=\"_ _2\"></span>nding opti<span class=\"_ _2\"></span>ons wer<span class=\"_ _2\"></span>e exercis<span class=\"_ _2\"></span>ed. T<span class=\"_ _2\"></span>he tr<span class=\"_ _2\"></span>ans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tions we<span class=\"_ _2\"></span>re set<span class=\"_ _2\"></span>tle<span class=\"_ _2\"></span>d by iss<span class=\"_ _2\"></span>uing 380 00<span class=\"_ _2\"></span>0 new sh<span class=\"_ _2\"></span>are<span class=\"_ _2\"></span>s, by a c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>al inc<span class=\"_ _2\"></span>rea<span class=\"_ _2\"></span>se of N<span class=\"_ _2\"></span>OK 35 530, at th<span class=\"_ _2\"></span>e exercis<span class=\"_ _2\"></span>e pri<span class=\"_ _2\"></span>ce of N<span class=\"_ _2\"></span>OK 16.7<span class=\"_ _0\"></span>4. Foll<span class=\"_ _2\"></span>owing the i<span class=\"_ _2\"></span>ssuan<span class=\"_ _2\"></span>ce of n<span class=\"_ _2\"></span>ew shar<span class=\"_ _2\"></span>es, th<span class=\"_ _2\"></span>e issu<span class=\"_ _2\"></span>ed sha<span class=\"_ _2\"></span>re c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>al of Vow AS<span class=\"_ _2\"></span>A wa<span class=\"_ _2\"></span>s NOK 10 71<span class=\"_ _2\"></span>8 827<span class=\"_ _1\"></span>. C<span class=\"_ _2\"></span>onsi<span class=\"_ _2\"></span>sting of 1<span class=\"_ _2\"></span>14 639 870 shar<span class=\"_ _2\"></span>es, e<span class=\"_ _2\"></span>ach wit<span class=\"_ _2\"></span>h a par va<span class=\"_ _2\"></span>lue of NO<span class=\"_ _2\"></span>K 0<span class=\"_ _2\"></span>.0<span class=\"_ _2\"></span>935.Dur<span class=\"_ _2\"></span>ing 2022, 201 0<span class=\"_ _2\"></span>01 of t<span class=\"_ _2\"></span>he out<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>anding o<span class=\"_ _2\"></span>ptions w<span class=\"_ _2\"></span>ere exercis<span class=\"_ _2\"></span>ed. T<span class=\"_ _2\"></span>he tr<span class=\"_ _2\"></span>ans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tions w<span class=\"_ _2\"></span>as s<span class=\"_ _2\"></span>ett<span class=\"_ _2\"></span>led by is<span class=\"_ _2\"></span>suing 201 0<span class=\"_ _2\"></span>01 n<span class=\"_ _2\"></span>ewshar<span class=\"_ _2\"></span>es, by a c<span class=\"_ _2\"></span>ap<span class=\"_ _2\"></span>ital in<span class=\"_ _2\"></span>cre<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>e of NO<span class=\"_ _2\"></span>K 18 794, at the exer<span class=\"_ _2\"></span>cis<span class=\"_ _2\"></span>e pri<span class=\"_ _2\"></span>ce of N<span class=\"_ _2\"></span>OK 16.7<span class=\"_ _0\"></span>4. Foll<span class=\"_ _2\"></span>owing the is<span class=\"_ _2\"></span>suan<span class=\"_ _2\"></span>ce of n<span class=\"_ _2\"></span>ew shar<span class=\"_ _2\"></span>es, the is<span class=\"_ _2\"></span>sued s<span class=\"_ _2\"></span>hare c<span class=\"_ _2\"></span>api<span class=\"_ _2\"></span>tal of Vow A<span class=\"_ _2\"></span>SA wa<span class=\"_ _2\"></span>s N<span class=\"_ _2\"></span>OK 10 737 621. Co<span class=\"_ _2\"></span>nsist<span class=\"_ _2\"></span>ing of 114 8<span class=\"_ _2\"></span>40 8<span class=\"_ _2\"></span>71 share<span class=\"_ _2\"></span>s, ea<span class=\"_ _2\"></span>ch with a p<span class=\"_ _2\"></span>ar valu<span class=\"_ _2\"></span>e of NO<span class=\"_ _2\"></span>K 0.0<span class=\"_ _2\"></span>935<span class=\"_ _2\"></span>.The o<span class=\"_ _2\"></span>uts<span class=\"_ _2\"></span>tan<span class=\"_ _2\"></span>ding o<span class=\"_ _2\"></span>ptio<span class=\"_ _2\"></span>ns ar<span class=\"_ _2\"></span>e subj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t to the f<span class=\"_ _2\"></span>oll<span class=\"_ _2\"></span>owing conditions:Aver<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>ge Numb<span class=\"_ _2\"></span>er of Expir<span class=\"_ _2\"></span>y datestrike priceshare options2<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.<span class=\"_ _3\"></span>0<span class=\"_ _2\"></span>9.<span class=\"_ _3\"></span>2<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>3<span class=\"_ _46\"> </span>29.<span class=\"_ _3\"></span>5<span class=\"_ _2\"></span>5<span class=\"_ _31\"> </span><span class=\"ls3b ws4d\"> 1<span class=\"_ _0\"></span>00 000<span class=\"_ _0\"></span> </span>30.06.<span class=\"_ _2\"></span>2024<span class=\"_ _58\"> </span><span class=\"ls61 ws77\">33<span class=\"_ _2\"></span>.79<span class=\"_ _31\"> </span><span class=\"ls0 ws0\"> 350 0<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>0 </span></span>30.06.<span class=\"_ _2\"></span>2024<span class=\"_ _1c1\"> </span><span class=\"ls70 ws85\">21.0<span class=\"_ _2\"></span>0<span class=\"_ _192\"> </span><span class=\"ls0 ws0\"> 1<span class=\"_ _2\"></span>40 0<span class=\"_ _2\"></span>00 </span></span>To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _16c\"> </span><span class=\"ff6 ls0 ws0\"> 590 0<span class=\"_ _2\"></span>00 </span>The f<span class=\"_ _2\"></span>air v<span class=\"_ _2\"></span>alue of th<span class=\"_ _2\"></span>e optio<span class=\"_ _2\"></span>ns ha<span class=\"_ _2\"></span>s be<span class=\"_ _2\"></span>en c<span class=\"_ _2\"></span>alcul<span class=\"_ _2\"></span>ated u<span class=\"_ _2\"></span>sing Bl<span class=\"_ _2\"></span>ack &amp; Scholes option-pricing<span class=\"_ _0\"></span> mo<span class=\"_ _2\"></span>del.The c<span class=\"_ _2\"></span>alc<span class=\"_ _2\"></span>ulat<span class=\"_ _2\"></span>ions a<span class=\"_ _2\"></span>re ba<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ed on th<span class=\"_ _2\"></span>e fol<span class=\"_ _2\"></span>lowin<span class=\"_ _2\"></span>g as<span class=\"_ _2\"></span>sump<span class=\"_ _2\"></span>tion<span class=\"_ _2\"></span>s:Sha<span class=\"_ _2\"></span>re pri<span class=\"_ _2\"></span>ce o<span class=\"_ _2\"></span>n the g<span class=\"_ _2\"></span>ran<span class=\"_ _2\"></span>t dateThe s<span class=\"_ _2\"></span>hare p<span class=\"_ _2\"></span>ric<span class=\"_ _2\"></span>e is set to th<span class=\"_ _2\"></span>e stoc<span class=\"_ _2\"></span>k exchange p<span class=\"_ _2\"></span>ric<span class=\"_ _2\"></span>e on the g<span class=\"_ _2\"></span>ran<span class=\"_ _2\"></span>t date.The s<span class=\"_ _2\"></span>trik<span class=\"_ _2\"></span>e pri<span class=\"_ _2\"></span>ce pe<span class=\"_ _2\"></span>r opt<span class=\"_ _2\"></span>ionThe s<span class=\"_ _2\"></span>trike pr<span class=\"_ _2\"></span>ice i<span class=\"_ _2\"></span>s the sha<span class=\"_ _2\"></span>re pr<span class=\"_ _2\"></span>ice on t<span class=\"_ _2\"></span>he gr<span class=\"_ _2\"></span>ant date.V<span class=\"_ _0\"></span>olatilit<span class=\"_ _2\"></span>yIt is as<span class=\"_ _2\"></span>sume<span class=\"_ _2\"></span>d that his<span class=\"_ _2\"></span>tori<span class=\"_ _2\"></span>c vola<span class=\"_ _2\"></span>tilit<span class=\"_ _2\"></span>y of co<span class=\"_ _2\"></span>mpar<span class=\"_ _2\"></span>abl<span class=\"_ _2\"></span>e shar<span class=\"_ _2\"></span>es is an in<span class=\"_ _2\"></span>dic<span class=\"_ _2\"></span>ation of f<span class=\"_ _2\"></span>uture vo<span class=\"_ _2\"></span>latil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>. T<span class=\"_ _2\"></span>he exp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted vol<span class=\"_ _2\"></span>atili<span class=\"_ _2\"></span>ty i<span class=\"_ _2\"></span>s ther<span class=\"_ _2\"></span>efor<span class=\"_ _2\"></span>e stip<span class=\"_ _2\"></span>ulate<span class=\"_ _2\"></span>d to be the s<span class=\"_ _2\"></span>ame a<span class=\"_ _2\"></span>s the hi<span class=\"_ _2\"></span>stor<span class=\"_ _2\"></span>ic vol<span class=\"_ _2\"></span>atilit<span class=\"_ _2\"></span>y, whic<span class=\"_ _2\"></span>h equa<span class=\"_ _2\"></span>ls a vo<span class=\"_ _2\"></span>latil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y of 40.0 p<span class=\"_ _2\"></span>er ce<span class=\"_ _2\"></span>nt. The te<span class=\"_ _2\"></span>rm of t<span class=\"_ _2\"></span>he op<span class=\"_ _2\"></span>tionIt is as<span class=\"_ _2\"></span>sume<span class=\"_ _2\"></span>d that 100 p<span class=\"_ _2\"></span>er c<span class=\"_ _2\"></span>ent of the e<span class=\"_ _2\"></span>mploye<span class=\"_ _2\"></span>es wil<span class=\"_ _2\"></span>l exercis<span class=\"_ _2\"></span>e the opt<span class=\"_ _2\"></span>ions on<span class=\"_ _2\"></span>ce the<span class=\"_ _2\"></span>y are exer<span class=\"_ _2\"></span>cisa<span class=\"_ _2\"></span>ble. 100 0<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>0 gr<span class=\"_ _2\"></span>anted op<span class=\"_ _2\"></span>tions in 202<span class=\"_ _2\"></span>1 expire<span class=\"_ _2\"></span>s 28.0<span class=\"_ _2\"></span>9<span class=\"_ _0\"></span>.202<span class=\"_ _2\"></span>3.350 00<span class=\"_ _2\"></span>0 gr<span class=\"_ _2\"></span>ante<span class=\"_ _2\"></span>d optio<span class=\"_ _2\"></span>ns in 2021 expi<span class=\"_ _2\"></span>res 30.0<span class=\"_ _2\"></span>6.<span class=\"_ _2\"></span>2024.140 0<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>0 gr<span class=\"_ _2\"></span>anted o<span class=\"_ _2\"></span>ption<span class=\"_ _2\"></span>s in 2022 expir<span class=\"_ _2\"></span>es 30.0<span class=\"_ _2\"></span>6.2024<span class=\"_ _2\"></span>.DividendThe e<span class=\"_ _2\"></span>stim<span class=\"_ _2\"></span>ated div<span class=\"_ _2\"></span>ide<span class=\"_ _2\"></span>nd per s<span class=\"_ _2\"></span>hare i<span class=\"_ _2\"></span>s NOK 0 p<span class=\"_ _2\"></span>er ann<span class=\"_ _2\"></span>um.Ris<span class=\"_ _2\"></span>k<span class=\"_ _0\"></span>-fre<span class=\"_ _2\"></span>e in<span class=\"_ _2\"></span>ter<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>t rat<span class=\"_ _2\"></span>eThe r<span class=\"_ _2\"></span>isk-<span class=\"_ _0\"></span>fr<span class=\"_ _2\"></span>ee inte<span class=\"_ _2\"></span>res<span class=\"_ _2\"></span>t rate i<span class=\"_ _2\"></span>s set eq<span class=\"_ _2\"></span>ual to a weig<span class=\"_ _2\"></span>hted aver<span class=\"_ _2\"></span>ag<span class=\"_ _2\"></span>e ca<span class=\"_ _2\"></span>lcul<span class=\"_ _2\"></span>ation of in<span class=\"_ _2\"></span>teres<span class=\"_ _2\"></span>t r<span class=\"_ _2\"></span>ate on gover<span class=\"_ _2\"></span>nment b<span class=\"_ _2\"></span>ond<span class=\"_ _2\"></span>s during th<span class=\"_ _2\"></span>e term of th<span class=\"_ _2\"></span>e optio<span class=\"_ _2\"></span>n, and i<span class=\"_ _2\"></span>s set at 2<span class=\"_ _2\"></span>.31 p<span class=\"_ _2\"></span>er ce<span class=\"_ _2\"></span>nt at year-end 2022<span class=\"_ _2\"></span>.NOTE 07 <span class=\"_ _9\"></span> <span class=\"fc6\">OTHER O<span class=\"_ _2\"></span>PER<span class=\"_ _2\"></span>A<span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>ING E<span class=\"_ _2\"></span>XPENSE<span class=\"_ _2\"></span>S, REMUNE<span class=\"_ _2\"></span>RA<span class=\"_ _0\"></span>TION TO AUDITOR AND COS<span class=\"_ _2\"></span>TS FOR </span>DEMERGER, LIST<span class=\"_ _2\"></span>ING AND STRA<span class=\"_ _0\"></span>TEG<span class=\"_ _0\"></span>IC PROC<span class=\"_ _0\"></span>ESSESOther operating expenses inc<span class=\"_ _0\"></span>lude:(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _16e\"> </span><span class=\"ff3 ls53 ws68\">2022<span class=\"_ _2e\"> </span><span class=\"ff6 ls54 ws69\">2021</span></span>T<span class=\"_ _0\"></span>ravel e<span class=\"_ _0\"></span>xpense<span class=\"_ _2\"></span>s<span class=\"_ _47\"> </span><span class=\"ff3 ls5d ws72\">9.<span class=\"_ _2\"></span>4<span class=\"_ _96\"> </span></span><span class=\"ls1 ws1\">5.8</span>Lease expenses<span class=\"_ _a0\"> </span><span class=\"ff3 ls13 ws18\">8.1<span class=\"_ _96\"> </span></span><span class=\"ls58 ws6d\">7.<span class=\"_ _9\"></span>2</span>Co<span class=\"_ _2\"></span>nsultan<span class=\"_ _2\"></span>ts an<span class=\"_ _2\"></span>d other fe<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>, expen<span class=\"_ _2\"></span>ses<span class=\"_ _93\"> </span><span class=\"ff3 ls15 ws1b\">43.<span class=\"_ _2\"></span>8<span class=\"_ _b0\"> </span></span><span class=\"ls58 ws6d\">1<span class=\"_ _2\"></span>7.<span class=\"_ _3\"></span>5</span>Oth<span class=\"_ _2\"></span>er of<span class=\"_ _2\"></span>fi<span class=\"_ _2\"></span>ce exp<span class=\"_ _2\"></span>ense<span class=\"_ _2\"></span>s<span class=\"_ _136\"> </span><span class=\"ff3 ls15 ws1b\">11.<span class=\"_ _2\"></span>8<span class=\"_ _1c2\"> </span></span><span class=\"ls70 ws85\">6.0</span>Insur<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>e fee<span class=\"_ _2\"></span>s<span class=\"_ _67\"> </span><span class=\"ff3 ls15 ws1b\">3.<span class=\"_ _2\"></span>8<span class=\"_ _1c2\"> </span></span><span class=\"ls54 ws69\">3.2</span>To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _1c3\"> </span>76<span class=\"_ _2\"></span>.8<span class=\"_ _b0\"> </span><span class=\"ff6 ls85 ws9b\">39.<span class=\"_ _2\"></span>6</span>Remu<span class=\"_ _2\"></span>ner<span class=\"_ _2\"></span>ation to a<span class=\"_ _2\"></span>udito<span class=\"_ _2\"></span>r is all<span class=\"_ _2\"></span>oc<span class=\"_ _2\"></span>ated a<span class=\"_ _2\"></span>s spe<span class=\"_ _2\"></span>cif<span class=\"_ _2\"></span>ied b<span class=\"_ _2\"></span>elow:(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _16e\"> </span><span class=\"ff3 ls53 ws68\">2022<span class=\"_ _2e\"> </span><span class=\"ff6 ls54 ws69\">2021</span></span>Statutor<span class=\"_ _2\"></span>y audit<span class=\"_ _2\"></span>s<span class=\"_ _1c4\"> </span><span class=\"ff3 ls48 ws5c\">2.3<span class=\"_ _a6\"> </span></span><span class=\"ls55 ws6a\">1<span class=\"_ _2\"></span>.6</span>Other as<span class=\"_ _2\"></span>surance ser<span class=\"_ _2\"></span>vices<span class=\"_ _1c1\"> </span><span class=\"ff3 ls15 ws1b\">0.4<span class=\"_ _1c2\"> </span></span><span class=\"ls5f ws74\">0.5</span>T<span class=\"_ _0\"></span>ot<span class=\"_ _2\"></span>al excl. VA<span class=\"_ _0\"></span>T<span class=\"_ _97\"> </span><span class=\"ls15 ws1b\">2.6<span class=\"_ _1c2\"> </span></span><span class=\"ff6\">2.1</span>Co<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s for t<span class=\"_ _2\"></span>rans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>ns, l<span class=\"_ _2\"></span>isti<span class=\"_ _2\"></span>ng and s<span class=\"_ _2\"></span>tr<span class=\"_ _2\"></span>ateg<span class=\"_ _2\"></span>ic pr<span class=\"_ _2\"></span>oce<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s. Non-r<span class=\"_ _2\"></span>ecurring it<span class=\"_ _0\"></span>emsThe g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up ha<span class=\"_ _2\"></span>s incur<span class=\"_ _2\"></span>red c<span class=\"_ _2\"></span>os<span class=\"_ _2\"></span>ts of a no<span class=\"_ _2\"></span>n-r<span class=\"_ _2\"></span>ecur<span class=\"_ _2\"></span>ring nat<span class=\"_ _2\"></span>ure of NO<span class=\"_ _2\"></span>K 6.7 million in 2022<span class=\"_ _2\"></span>. Th<span class=\"_ _2\"></span>ese ar<span class=\"_ _2\"></span>e cos<span class=\"_ _2\"></span>ts p<span class=\"_ _2\"></span>rimar<span class=\"_ _2\"></span>ily re<span class=\"_ _2\"></span>late<span class=\"_ _2\"></span>d to the ac<span class=\"_ _2\"></span>quisiti<span class=\"_ _2\"></span>on of C<span class=\"_ _2\"></span>. H. Even<span class=\"_ _2\"></span>sen. In 20<span class=\"_ _2\"></span>21 the gr<span class=\"_ _2\"></span>oup inc<span class=\"_ _2\"></span>urr<span class=\"_ _2\"></span>ed cos<span class=\"_ _2\"></span>ts of N<span class=\"_ _2\"></span>OK 9.8 millio<span class=\"_ _2\"></span>n rel<span class=\"_ _2\"></span>ated  th<span class=\"_ _2\"></span>e deme<span class=\"_ _2\"></span>rger a<span class=\"_ _2\"></span>nd sto<span class=\"_ _2\"></span>ck exchange l<span class=\"_ _2\"></span>isting p<span class=\"_ _2\"></span>roc<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>s for Vow Gre<span class=\"_ _2\"></span>en M<span class=\"_ _2\"></span>etal<span class=\"_ _2\"></span>s A<span class=\"_ _2\"></span>S and c<span class=\"_ _2\"></span>ost<span class=\"_ _2\"></span>s rel<span class=\"_ _2\"></span>ated to s<span class=\"_ _2\"></span>trateg<span class=\"_ _3\"></span>y pro<span class=\"_ _2\"></span>ces<span class=\"_ _2\"></span>ses a<span class=\"_ _2\"></span>nd org<span class=\"_ _2\"></span>anis<span class=\"_ _2\"></span>ationa<span class=\"_ _2\"></span>l build-<span class=\"_ _2\"></span>up in the pre<span class=\"_ _2\"></span>par<span class=\"_ _2\"></span>ation f<span class=\"_ _2\"></span>or futu<span class=\"_ _2\"></span>re gr<span class=\"_ _2\"></span>ow<span class=\"_ _2\"></span>th. NOTE 08 <span class=\"_ _9\"></span> <span class=\"fc6 lsc3 ws10f\">INVENTORIES</span>Inventories include:(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _1c5\"> </span><span class=\"ff3 ls0 ws0\">31 D<span class=\"_ _2\"></span>ec 20<span class=\"_ _2\"></span>22<span class=\"_ _1c6\"> </span><span class=\"ff6\">31 De<span class=\"_ _2\"></span>c 2021</span></span>1)Co<span class=\"_ _2\"></span>st of go<span class=\"_ _2\"></span>ods (at co<span class=\"_ _2\"></span>st)54<span class=\"_ _2\"></span>.6<span class=\"_ _2d\"> </span><span class=\"ff6 ls70 ws85\">18<span class=\"_ _2\"></span>.0</span>T<span class=\"_ _0\"></span>ot<span class=\"_ _2\"></span>al invent<span class=\"_ _2\"></span>orie<span class=\"_ _2\"></span>s at cos<span class=\"_ _2\"></span>t<span class=\"_ _df\"> </span><span class=\"ls15 ws1b\">54.6<span class=\"_ _161\"> </span><span class=\"ff6 ls70 ws85\">18.0</span></span>1) Inve<span class=\"_ _2\"></span>nto<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y is u<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d bo<span class=\"_ _2\"></span>th fo<span class=\"_ _2\"></span>r in<span class=\"_ _2\"></span>put i<span class=\"_ _2\"></span>n con<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>tru<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ion c<span class=\"_ _2\"></span>ont<span class=\"_ _2\"></span>rac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s (raw ma<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>ria<span class=\"_ _2\"></span>ls) an<span class=\"_ _2\"></span>d fo<span class=\"_ _2\"></span>r Af<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>rs<span class=\"_ _2\"></span>ale<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>.NOTE 0<span class=\"_ _2\"></span>9 <span class=\"_ _3\"></span> <span class=\"fc6 lsbf ws10b\">TR<span class=\"_ _2\"></span>ADE RECEIV<span class=\"_ _0\"></span>ABLES</span>(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _1c5\"> </span><span class=\"ff3 ls0 ws0\">31 D<span class=\"_ _2\"></span>ec 20<span class=\"_ _2\"></span>22<span class=\"_ _1c6\"> </span><span class=\"ff6\">31 De<span class=\"_ _2\"></span>c 2021</span></span>Gross trade<span class=\"_ _0\"></span> receivables<span class=\"_ _1c7\"> </span><span class=\"ff3 ls60 ws76\"> 1<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span> <span class=\"_ _10d\"> </span></span><span class=\"ls53 ws68\"> 124.8<span class=\"_ _0\"></span> </span>Allow<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>e for do<span class=\"_ _2\"></span>ubt<span class=\"_ _2\"></span>ful deb<span class=\"_ _2\"></span>ts <span class=\"_ _1c8\"> </span><span class=\"ff3 ls54 ws69\"> (2<span class=\"_ _2\"></span>.6)<span class=\"_ _45\"> </span></span><span class=\"ls62 ws78\"> (2<span class=\"_ _2\"></span>.5)</span>Net trade recei<span class=\"_ _2\"></span>vables<span class=\"_ _f5\"> </span><span class=\"ls0 ws0\"> 192<span class=\"_ _2\"></span>.1 <span class=\"_ _133\"> </span><span class=\"ff6\"> 1<span class=\"_ _2\"></span>22.<span class=\"_ _2\"></span>3 </span></span>T<span class=\"_ _0\"></span>rade receivables are non-interest bearing and generally on 30<span class=\"_ _2\"></span>-60 d<span class=\"_ _2\"></span>ay terms<span class=\"_ _2\"></span>.The a<span class=\"_ _2\"></span>llowa<span class=\"_ _2\"></span>nce fo<span class=\"_ _2\"></span>r doub<span class=\"_ _2\"></span>tf<span class=\"_ _2\"></span>ul debt<span class=\"_ _2\"></span>s pri<span class=\"_ _2\"></span>maril<span class=\"_ _2\"></span>y rel<span class=\"_ _2\"></span>ates to ac<span class=\"_ _2\"></span>cru<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>s made i<span class=\"_ _2\"></span>n the op<span class=\"_ _2\"></span>ening ba<span class=\"_ _2\"></span>lan<span class=\"_ _2\"></span>ce sh<span class=\"_ _2\"></span>eet fo<span class=\"_ _2\"></span>r the E<span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>A gro<span class=\"_ _2\"></span>up.It is cons<span class=\"_ _2\"></span>ider<span class=\"_ _2\"></span>ed that th<span class=\"_ _2\"></span>ere is n<span class=\"_ _2\"></span>o impa<span class=\"_ _2\"></span>irme<span class=\"_ _2\"></span>nt on tra<span class=\"_ _2\"></span>de re<span class=\"_ _2\"></span>cei<span class=\"_ _2\"></span>va-bles i<span class=\"_ _2\"></span>n 2022. T<span class=\"_ _2\"></span>he gr<span class=\"_ _2\"></span>oup ha<span class=\"_ _2\"></span>s clo<span class=\"_ _2\"></span>se on<span class=\"_ _2\"></span>-going co<span class=\"_ _2\"></span>ntac<span class=\"_ _2\"></span>t wi<span class=\"_ _2\"></span>th and goo<span class=\"_ _2\"></span>d kno<span class=\"_ _2\"></span>wledg<span class=\"_ _2\"></span>e of the cus<span class=\"_ _2\"></span>tome<span class=\"_ _2\"></span>rs<span class=\"_ _2\"></span>. The tr<span class=\"_ _2\"></span>ade r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>eiv<span class=\"_ _2\"></span>ables a<span class=\"_ _2\"></span>re rev<span class=\"_ _2\"></span>iewed r<span class=\"_ _2\"></span>egul<span class=\"_ _2\"></span>arl<span class=\"_ _2\"></span>y and eva<span class=\"_ _2\"></span>luated f<span class=\"_ _2\"></span>or po<span class=\"_ _2\"></span>ssibl<span class=\"_ _2\"></span>e impair<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>. As o<span class=\"_ _2\"></span>f 31 D<span class=\"_ _2\"></span>ece<span class=\"_ _2\"></span>mber, the ag<span class=\"_ _2\"></span>ing a<span class=\"_ _2\"></span>nalys<span class=\"_ _2\"></span>is of tr<span class=\"_ _2\"></span>ade r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>eiva<span class=\"_ _2\"></span>ble<span class=\"_ _2\"></span>s is as f<span class=\"_ _2\"></span>oll<span class=\"_ _2\"></span>ows:Neither past Pa<span class=\"_ _2\"></span>st d<span class=\"_ _2\"></span>ue but n<span class=\"_ _2\"></span>ot impai<span class=\"_ _2\"></span>reddue no<span class=\"_ _2\"></span>r (Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _15c\"> </span><span class=\"ff3 ls91 wsa7\">To<span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>l</span>impair<span class=\"_ _2\"></span>ed&lt;30 d<span class=\"_ _2\"></span>ays<span class=\"_ _1c9\"> </span>30<span class=\"_ _2\"></span>-6<span class=\"_ _2\"></span>0 day<span class=\"_ _2\"></span>s<span class=\"_ _1ca\"> </span>61<span class=\"_ _0\"></span>-90 day<span class=\"_ _2\"></span>s<span class=\"_ _1c6\"> </span><span class=\"ls0 ws0\">&gt; 90 day<span class=\"_ _2\"></span>s</span>31 De<span class=\"_ _2\"></span>cemb<span class=\"_ _2\"></span>er 2022<span class=\"_ _a1\"> </span><span class=\"ff3 ls4a ws5e\">192.1<span class=\"_ _4d\"> </span></span><span class=\"ls62 ws78\">106.<span class=\"_ _2\"></span>4<span class=\"_ _db\"> </span></span> 18.6 <span class=\"_ _86\"> </span> 13.<span class=\"_ _2\"></span>3 <span class=\"_ _140\"> </span><span class=\"lsb9 ws105\"> (4.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>)<span class=\"_ _4d\"> </span></span> 5<span class=\"_ _2\"></span>8.0 31 De<span class=\"_ _2\"></span>cemb<span class=\"_ _2\"></span>er 2021<span class=\"_ _1cb\"> </span><span class=\"ff3 ls48 ws5c\">122.3<span class=\"_ _a5\"> </span></span><span class=\"ls58 ws6d\">2<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>1<span class=\"_ _af\"> </span></span> 33.1 <span class=\"_ _142\"> </span><span class=\"ls85 ws9b\"> 19.<span class=\"_ _3\"></span>4<span class=\"_ _2\"></span> <span class=\"_ _148\"> </span></span> 5.<span class=\"_ _2\"></span>5 <span class=\"_ _142\"> </span><span class=\"ls58 ws6d\"> 3<span class=\"_ _2\"></span>7.<span class=\"_ _9\"></span>2<span class=\"_ _3\"></span> </span>The<span class=\"_ _2\"></span>re ar<span class=\"_ _2\"></span>e no disp<span class=\"_ _2\"></span>utes on th<span class=\"_ _2\"></span>e total a<span class=\"_ _2\"></span>mount<span class=\"_ _2\"></span>s pa<span class=\"_ _2\"></span>st d<span class=\"_ _2\"></span>ue 60 day<span class=\"_ _2\"></span>s, but a<span class=\"_ _2\"></span>s note<span class=\"_ _2\"></span>d abo<span class=\"_ _2\"></span>ve, for 2022 t<span class=\"_ _2\"></span>he gr<span class=\"_ _2\"></span>oup ha<span class=\"_ _2\"></span>s an al<span class=\"_ _2\"></span>lowan<span class=\"_ _2\"></span>ce for doub<span class=\"_ _2\"></span>tf<span class=\"_ _2\"></span>ul debt<span class=\"_ _2\"></span>s pri<span class=\"_ _2\"></span>maril<span class=\"_ _2\"></span>y rel<span class=\"_ _2\"></span>ated to the o<span class=\"_ _2\"></span>peni<span class=\"_ _2\"></span>ng bal<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>e she<span class=\"_ _2\"></span>et for th<span class=\"_ _2\"></span>e ET<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>A g<span class=\"_ _2\"></span>roup.The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up ha<span class=\"_ _2\"></span>s a cre<span class=\"_ _2\"></span>dit ri<span class=\"_ _2\"></span>sk insur<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>e agr<span class=\"_ _2\"></span>eem<span class=\"_ _2\"></span>ent (\"<span class=\"_ _2\"></span>kre<span class=\"_ _2\"></span>dit<span class=\"_ _2\"></span>tf<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>sikri<span class=\"_ _2\"></span>ng\"<span class=\"_ _2\"></span>) rel<span class=\"_ _2\"></span>ated to tr<span class=\"_ _2\"></span>ade r<span class=\"_ _2\"></span>ece<span class=\"_ _2\"></span>iva<span class=\"_ _2\"></span>bles<span class=\"_ _2\"></span>, that re<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>es the ultimate c<span class=\"_ _2\"></span>red<span class=\"_ _2\"></span>it risk<span class=\"_ _2\"></span>, with b<span class=\"_ _2\"></span>oth T<span class=\"_ _0\"></span>r<span class=\"_ _2\"></span>yg G<span class=\"_ _2\"></span>ara<span class=\"_ _2\"></span>nti and Al<span class=\"_ _2\"></span>lianz Tr<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>d<span class=\"_ _2\"></span>e<span class=\"_ _3\"></span>.NOTE 10 <span class=\"_ _9\"></span> <span class=\"fc6 ls1a ws24\">OTHER R<span class=\"_ _0\"></span>ECEIV<span class=\"_ _0\"></span>ABLE<span class=\"_ _0\"></span>S AND PR<span class=\"_ _0\"></span>EP<span class=\"_ _0\"></span>A<span class=\"_ _1\"></span>YMENTS</span>Other receivables include<span class=\"_ _0\"></span>:(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _1c5\"> </span><span class=\"ff3 ls0 ws0\">31 D<span class=\"_ _2\"></span>ec 20<span class=\"_ _2\"></span>22<span class=\"_ _1c6\"> </span><span class=\"ff6\">31 De<span class=\"_ _2\"></span>c 2021</span></span>V<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>T rec<span class=\"_ _2\"></span>eivable<span class=\"_ _119\"> </span><span class=\"ff3 ls15 ws1b\">24<span class=\"_ _2\"></span>.6<span class=\"_ _161\"> </span></span><span class=\"ls62 ws78\">10.5</span>Prepaid expenses and other it<span class=\"_ _0\"></span>ems<span class=\"_ _1cc\"> </span><span class=\"ff3 ls13 ws18\">45.1<span class=\"_ _161\"> </span></span><span class=\"ls66 ws7b\">26<span class=\"_ _2\"></span>.5</span>Receivables \"Skat<span class=\"_ _2\"></span>tefunn\"<span class=\"_ _1\"></span>/ta<span class=\"_ _2\"></span>x benefit<span class=\"_ _2\"></span>s<span class=\"_ _1cd\"> </span><span class=\"ff3 ls57 ws6c\">1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.9<span class=\"_ _161\"> </span></span><span class=\"ls62 ws78\">10<span class=\"_ _2\"></span>.3</span> 1)Subsidie<span class=\"_ _2\"></span>s2.4<span class=\"_ _1ce\"> </span><span class=\"ff6 ls61 ws77\">3.7</span>Other items<span class=\"_ _1cf\"> </span><span class=\"ff3 ls15 ws1b\">1<span class=\"_ _2\"></span>3.5<span class=\"_ _1ce\"> </span></span><span class=\"ls85 ws9b\">9.<span class=\"_ _2\"></span>0</span>To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _1d0\"> </span><span class=\"ls6b ws80\">101<span class=\"_ _2\"></span>.5<span class=\"_ _161\"> </span><span class=\"ff6 ls70 ws85\">60.0</span></span>1) Sub<span class=\"_ _2\"></span>sid<span class=\"_ _2\"></span>ie<span class=\"_ _2\"></span>s re<span class=\"_ _2\"></span>lat<span class=\"_ _2\"></span>e to a R&amp;D sp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>if<span class=\"_ _2\"></span>ic pr<span class=\"_ _2\"></span>oj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t de<span class=\"_ _2\"></span>liv<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>ed by t<span class=\"_ _2\"></span>he su<span class=\"_ _2\"></span>bsi<span class=\"_ _2\"></span>dia<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y Asc<span class=\"_ _2\"></span>od<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>o Rob<span class=\"_ _2\"></span>oti<span class=\"_ _2\"></span>cs S<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>A.<span class=\"_ _2\"></span>S in p<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>tn<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>sh<span class=\"_ _2\"></span>ip w<span class=\"_ _2\"></span>ith a Fre<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>h ind<span class=\"_ _2\"></span>us<span class=\"_ _2\"></span>tr<span class=\"_ _2\"></span>ial p<span class=\"_ _2\"></span>lay<span class=\"_ _2\"></span>er.  The p<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>je<span class=\"_ _2\"></span>ct in<span class=\"_ _2\"></span>vol<span class=\"_ _2\"></span>ve<span class=\"_ _2\"></span>s the d<span class=\"_ _2\"></span>el<span class=\"_ _2\"></span>ive<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y of hi<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>h-tec<span class=\"_ _2\"></span>h ro<span class=\"_ _2\"></span>bot<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>s to p<span class=\"_ _2\"></span>rod<span class=\"_ _2\"></span>uc<span class=\"_ _2\"></span>e and c<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>ate m<span class=\"_ _2\"></span>ate<span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>s in n<span class=\"_ _2\"></span>ee<span class=\"_ _2\"></span>d of en<span class=\"_ _2\"></span>ha<span class=\"_ _2\"></span>nce<span class=\"_ _2\"></span>d qu<span class=\"_ _2\"></span>ali<span class=\"_ _2\"></span>tie<span class=\"_ _2\"></span>s i<span class=\"_ _2\"></span>n reg<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>ds t<span class=\"_ _2\"></span>o str<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>th an<span class=\"_ _2\"></span>d we<span class=\"_ _2\"></span>ig<span class=\"_ _2\"></span>ht. The p<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>je<span class=\"_ _2\"></span>ct i<span class=\"_ _2\"></span>s sub<span class=\"_ _2\"></span>sid<span class=\"_ _2\"></span>is<span class=\"_ _2\"></span>ed b<span class=\"_ _2\"></span>y the Fre<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>h re<span class=\"_ _2\"></span>gio<span class=\"_ _2\"></span>n Hau<span class=\"_ _2\"></span>t de Fra<span class=\"_ _2\"></span>nce<span class=\"_ _2\"></span>.NOTE 11 <span class=\"_ _3\"></span> <span class=\"_ _2\"></span><span class=\"fc6\">CA<span class=\"_ _2\"></span>SH AND CA<span class=\"_ _2\"></span>SH EQUI<span class=\"_ _2\"></span>V<span class=\"_ _0\"></span>ALENTS</span>(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _1c5\"> </span><span class=\"ff3 ls0 ws0\">31 D<span class=\"_ _2\"></span>ec 20<span class=\"_ _2\"></span>22<span class=\"_ _1c6\"> </span><span class=\"ff6\">31 De<span class=\"_ _2\"></span>c 2021</span></span>Bank deposits<span class=\"_ _1d1\"> </span><span class=\"ff3 ls6b ws80\">42.5<span class=\"_ _31\"> </span></span><span class=\"ls87 ws9d\">141<span class=\"_ _2\"></span>.1</span>T<span class=\"_ _0\"></span>ot<span class=\"_ _2\"></span>al ca<span class=\"_ _2\"></span>sh an<span class=\"_ _2\"></span>d ca<span class=\"_ _2\"></span>sh e<span class=\"_ _2\"></span>quiv<span class=\"_ _2\"></span>alent<span class=\"_ _2\"></span>s<span class=\"_ _1d2\"> </span><span class=\"ls6b ws80\">42.5<span class=\"_ _31\"> </span><span class=\"ff6 ls87 ws9d\">141<span class=\"_ _2\"></span>.1</span></span>Of t<span class=\"_ _2\"></span>his:Res<span class=\"_ _2\"></span>tric<span class=\"_ _2\"></span>ted c<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>sh for w<span class=\"_ _2\"></span>ithhe<span class=\"_ _2\"></span>ld ta<span class=\"_ _2\"></span>xes f<span class=\"_ _2\"></span>rom em<span class=\"_ _2\"></span>ploye<span class=\"_ _2\"></span>es sal<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>ies <span class=\"_ _1b3\"> </span><span class=\"ff3 ls86 ws9c\">5.5<span class=\"_ _1ba\"> </span></span><span class=\"ls54 ws69\">3.<span class=\"_ _2\"></span>3</span>NOTE 12 <span class=\"_ _9\"></span> <span class=\"fc6 lsbf ws10b\">SHARE CAPIT<span class=\"_ _1\"></span>AL AND SHAREHOLDER INFORMA<span class=\"_ _c8\"></span>T<span class=\"_ _2\"></span>ION</span>31 D<span class=\"_ _2\"></span>ec 20<span class=\"_ _2\"></span>22<span class=\"_ _1c6\"> </span><span class=\"ff6\">31 De<span class=\"_ _2\"></span>c 2021</span>Number of outstanding shares at<span class=\"_ _0\"></span> 1 Januar<span class=\"_ _2\"></span>y<span class=\"_ _b4\"> </span><span class=\"ff3 ls0 ws0\"> 114 6<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>9 870 <span class=\"_ _1d3\"> </span><span class=\"ff6\"> 109 259 870 </span></span>Numb<span class=\"_ _2\"></span>er of out<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>anding s<span class=\"_ _2\"></span>hare<span class=\"_ _2\"></span>s at 31 De<span class=\"_ _2\"></span>cemb<span class=\"_ _2\"></span>er<span class=\"_ _168\"> </span><span class=\"ff3\"> 1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>4 84<span class=\"_ _2\"></span>0 8<span class=\"_ _2\"></span>71 <span class=\"_ _87\"> </span></span> 1<span class=\"_ _2\"></span>14 639 870 Nomi<span class=\"_ _2\"></span>nal va<span class=\"_ _2\"></span>lue NO<span class=\"_ _2\"></span>K per sh<span class=\"_ _2\"></span>are at 31 D<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r<span class=\"_ _1d4\"> </span><span class=\"ff3 ls15 ws1b\">0.0935<span class=\"_ _32\"> </span></span><span class=\"lsbe wsd3\">0.0<span class=\"_ _2\"></span>935</span>Share capital NOK at 31 December<span class=\"_ _1d5\"> </span><span class=\"ff3 ls0 ws0\"> 10 7<span class=\"_ _2\"></span>37 62<span class=\"_ _2\"></span>1 <span class=\"_ _143\"> </span><span class=\"ff6\"> 10 718 8<span class=\"_ _2\"></span>28 </span></span>Vow ASA h<span class=\"_ _2\"></span>as o<span class=\"_ _2\"></span>ne cl<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>ss of sh<span class=\"_ _2\"></span>ares w<span class=\"_ _2\"></span>ith equ<span class=\"_ _2\"></span>al rig<span class=\"_ _2\"></span>hts of a<span class=\"_ _2\"></span>ll shar<span class=\"_ _2\"></span>es.Sha<span class=\"_ _2\"></span>re is<span class=\"_ _2\"></span>sue in 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>2A total nu<span class=\"_ _2\"></span>mber of 20<span class=\"_ _2\"></span>1 00<span class=\"_ _2\"></span>1 empl<span class=\"_ _2\"></span>oyee s<span class=\"_ _2\"></span>tock op<span class=\"_ _2\"></span>tions we<span class=\"_ _2\"></span>re exercis<span class=\"_ _2\"></span>ed at N<span class=\"_ _2\"></span>OK 16.7<span class=\"_ _0\"></span>4 per sha<span class=\"_ _2\"></span>re in S<span class=\"_ _2\"></span>eptemb<span class=\"_ _2\"></span>er 2022<span class=\"_ _2\"></span>. The exercis<span class=\"_ _2\"></span>ed em<span class=\"_ _2\"></span>ploye<span class=\"_ _2\"></span>e stoc<span class=\"_ _2\"></span>k optio<span class=\"_ _2\"></span>ns gen<span class=\"_ _2\"></span>erate<span class=\"_ _2\"></span>d net pr<span class=\"_ _2\"></span>oc<span class=\"_ _2\"></span>ee<span class=\"_ _2\"></span>ds of NO<span class=\"_ _2\"></span>K 3.4 mill<span class=\"_ _2\"></span>ion. T<span class=\"_ _2\"></span>he ne<span class=\"_ _2\"></span>w share c<span class=\"_ _2\"></span>ap<span class=\"_ _2\"></span>ital w<span class=\"_ _2\"></span>as r<span class=\"_ _2\"></span>egis<span class=\"_ _2\"></span>tere<span class=\"_ _2\"></span>d in the thcom<span class=\"_ _2\"></span>pany r<span class=\"_ _2\"></span>egi<span class=\"_ _2\"></span>ste<span class=\"_ _2\"></span>r on 20 Oc<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>er 2022, an<span class=\"_ _2\"></span>d the tota<span class=\"_ _2\"></span>l numbe<span class=\"_ _2\"></span>r of out<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>anding sh<span class=\"_ _2\"></span>are<span class=\"_ _2\"></span>s follow<span class=\"_ _2\"></span>ing the is<span class=\"_ _2\"></span>sue wa<span class=\"_ _2\"></span>s 114 8<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>0 871 shar<span class=\"_ _2\"></span>es. DividendThe g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up did not p<span class=\"_ _2\"></span>ay out di<span class=\"_ _2\"></span>vide<span class=\"_ _2\"></span>nd in 2022<span class=\"_ _2\"></span>.La<span class=\"_ _2\"></span>rge<span class=\"_ _2\"></span>st sh<span class=\"_ _2\"></span>are<span class=\"_ _2\"></span>hol<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>s of Vow ASA &gt; 1%: 31 De<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>mber 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>2Name<span class=\"_ _1d6\"> </span><span class=\"ls0 ws0\"> Numb<span class=\"_ _2\"></span>er <span class=\"_ _81\"> </span>% S<span class=\"_ _2\"></span>hare</span> 1)Inger\u00f8 R<span class=\"_ _2\"></span>eiten Inve<span class=\"_ _2\"></span>stme<span class=\"_ _2\"></span>nt Com<span class=\"_ _2\"></span>pany A<span class=\"_ _2\"></span>S 31 145 0<span class=\"_ _2\"></span>00 <span class=\"_ _149\"> </span><span class=\"ls58 ws6d\">2<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>1<span class=\"_ _2\"></span>%</span> 3)Dale<span class=\"_ _2\"></span>r Inn Limi<span class=\"_ _2\"></span>ted 10<span class=\"_ _0\"></span> 000 000<span class=\"_ _0\"></span> <span class=\"_ _172\"> </span><span class=\"ls61 ws77\">8<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>%</span> 4)Exproco Lim<span class=\"_ _0\"></span>ited 9 960 0<span class=\"_ _2\"></span>00 <span class=\"_ _99\"> </span><span class=\"ls61 ws77\">8.7<span class=\"_ _2\"></span>%</span> 2)Badi<span class=\"_ _2\"></span>n Invest L<span class=\"_ _2\"></span>imite<span class=\"_ _2\"></span>d 9 90<span class=\"_ _2\"></span>0 00<span class=\"_ _2\"></span>0 <span class=\"_ _172\"> </span><span class=\"ls50 ws64\">8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6%</span>Clearstream Banking S.<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>.<span class=\"_ _1d7\"> </span><span class=\"ls0 ws0\">4 551 162<span class=\"_ _198\"> </span><span class=\"ls70 ws85\">4.0<span class=\"_ _2\"></span>%</span></span> 5)Tr<span class=\"_ _3\"></span>e<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>h<span class=\"_ _3\"></span>o<span class=\"_ _2\"></span>m<span class=\"_ _3\"></span> A<span class=\"_ _3\"></span>S 3 362 222 <span class=\"_ _172\"> </span><span class=\"ls5e ws73\">2<span class=\"_ _3\"></span>.9<span class=\"_ _2\"></span>%</span>Fondsavanse AS<span class=\"_ _1d8\"> </span><span class=\"ls3b ws4d\">3 000<span class=\"_ _0\"></span> 000<span class=\"_ _45\"> </span><span class=\"ls50 ws64\">2.<span class=\"_ _2\"></span>6%</span></span>BNP P<span class=\"_ _2\"></span>arib<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>s<span class=\"_ _1d9\"> </span><span class=\"lsb9 ws105\">2 516<span class=\"_ _2\"></span> 51<span class=\"_ _2\"></span>4<span class=\"_ _198\"> </span></span>2<span class=\"_ _2\"></span>.2%State Stre<span class=\"_ _2\"></span>et Ba<span class=\"_ _2\"></span>nk and T<span class=\"_ _0\"></span>r<span class=\"_ _2\"></span>ust C<span class=\"_ _2\"></span>omp<span class=\"_ _1da\"> </span>2 002 5<span class=\"_ _2\"></span>63<span class=\"_ _45\"> </span><span class=\"ls61 ws77\">1<span class=\"_ _3\"></span>.7%</span>Avanz<span class=\"_ _2\"></span>a Ba<span class=\"_ _2\"></span>nk AB<span class=\"_ _1db\"> </span>1 261 315<span class=\"_ _45\"> </span><span class=\"ls5a ws70\">1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>1%</span>To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _1dc\"> </span><span class=\"ff6 ls0 ws0\">77 698 77<span class=\"_ _0\"></span>6<span class=\"_ _80\"> </span><span class=\"ls58 ws6d\">6<span class=\"_ _2\"></span>7.<span class=\"_ _2\"></span>7<span class=\"_ _3\"></span>%</span></span>1) Ing<span class=\"_ _2\"></span>er\u00f8 R<span class=\"_ _2\"></span>eit<span class=\"_ _2\"></span>en Inv<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>tm<span class=\"_ _2\"></span>ent C<span class=\"_ _2\"></span>om<span class=\"_ _2\"></span>pan<span class=\"_ _2\"></span>y AS i<span class=\"_ _2\"></span>s own<span class=\"_ _2\"></span>ed by t<span class=\"_ _2\"></span>he c<span class=\"_ _2\"></span>hai<span class=\"_ _2\"></span>rma<span class=\"_ _2\"></span>n of th<span class=\"_ _2\"></span>e bo<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>d Nar<span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>e Rei<span class=\"_ _2\"></span>ten (65<span class=\"_ _0\"></span>%), and bo<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>d mem<span class=\"_ _2\"></span>be<span class=\"_ _2\"></span>r B\u00e5<span class=\"_ _2\"></span>rd Br<span class=\"_ _2\"></span>ath In<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>r\u00f8 (35%<span class=\"_ _0\"></span>).2) Hen<span class=\"_ _2\"></span>rik B<span class=\"_ _2\"></span>adi<span class=\"_ _2\"></span>n ow<span class=\"_ _2\"></span>ns s<span class=\"_ _2\"></span>har<span class=\"_ _2\"></span>es p<span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>vate<span class=\"_ _2\"></span>ly a<span class=\"_ _2\"></span>nd th<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>ug<span class=\"_ _2\"></span>h hi<span class=\"_ _2\"></span>s ho<span class=\"_ _2\"></span>ldi<span class=\"_ _2\"></span>ng c<span class=\"_ _2\"></span>omp<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>y Bad<span class=\"_ _2\"></span>in Inve<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>t Lim<span class=\"_ _2\"></span>ite<span class=\"_ _2\"></span>d.3<span class=\"_ _0\"></span>) Asgeir Wien owns<span class=\"_ _0\"></span> share<span class=\"_ _2\"></span>s through his hold<span class=\"_ _0\"></span>ing company Daler Inn<span class=\"_ _0\"></span> Limited.4) Jonny H<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>n own<span class=\"_ _2\"></span>s sh<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>es p<span class=\"_ _2\"></span>riv<span class=\"_ _2\"></span>ate<span class=\"_ _2\"></span>ly a<span class=\"_ _2\"></span>nd th<span class=\"_ _2\"></span>rou<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>h hi<span class=\"_ _2\"></span>s hol<span class=\"_ _2\"></span>di<span class=\"_ _2\"></span>ng c<span class=\"_ _2\"></span>omp<span class=\"_ _2\"></span>any E<span class=\"_ _2\"></span>x<span class=\"_ _2\"></span>pro<span class=\"_ _2\"></span>co L<span class=\"_ _2\"></span>imi<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>d. 5) Eige<span class=\"_ _2\"></span>l Ing<span class=\"_ _2\"></span>va<span class=\"_ _2\"></span>r Tho<span class=\"_ _2\"></span>m ha<span class=\"_ _2\"></span>s fu<span class=\"_ _2\"></span>ll o<span class=\"_ _2\"></span>wne<span class=\"_ _2\"></span>rs<span class=\"_ _2\"></span>hi<span class=\"_ _2\"></span>p of T<span class=\"_ _0\"></span>re<span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>om AS<span class=\"_ _2\"></span>, an<span class=\"_ _2\"></span>d hol<span class=\"_ _2\"></span>ds a t<span class=\"_ _2\"></span>ota<span class=\"_ _2\"></span>l own<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>sh<span class=\"_ _2\"></span>ip, d<span class=\"_ _2\"></span>ire<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t and i<span class=\"_ _2\"></span>ndi<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>, of 3.5 pe<span class=\"_ _2\"></span>r ce<span class=\"_ _2\"></span>nt of t<span class=\"_ _2\"></span>he sh<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>. Numb<span class=\"_ _2\"></span>er of s<span class=\"_ _2\"></span>har<span class=\"_ _2\"></span>es own<span class=\"_ _2\"></span>ed by g<span class=\"_ _2\"></span>roup m<span class=\"_ _2\"></span>ana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt and b<span class=\"_ _2\"></span>oar<span class=\"_ _2\"></span>d of di<span class=\"_ _2\"></span>rec<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>rs:Name<span class=\"_ _1dd\"> </span><span class=\"ls0 ws0\">Numb<span class=\"_ _2\"></span>er of sha<span class=\"_ _2\"></span>res in <span class=\"_ _93\"> </span>% Shar<span class=\"_ _2\"></span>e</span> 1)Inger\u00f8 R<span class=\"_ _2\"></span>eiten Inve<span class=\"_ _2\"></span>stme<span class=\"_ _2\"></span>nt Com<span class=\"_ _2\"></span>pany A<span class=\"_ _2\"></span>S 31 145 0<span class=\"_ _2\"></span>00 <span class=\"_ _aa\"> </span>27<span class=\"_ _0\"></span>.12% 2)Henr<span class=\"_ _2\"></span>ik Ba<span class=\"_ _2\"></span>din (CEO) 9 973 333 <span class=\"_ _32\"> </span><span class=\"ls55 ws6a\">8.68%</span> 3)Asgeir Wien (CDO) 10<span class=\"_ _0\"></span> 000 000<span class=\"_ _0\"></span> <span class=\"_ _10d\"> </span><span class=\"ls5a ws70\">8<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>1%</span> 4)Jonny H<span class=\"_ _2\"></span>anse<span class=\"_ _2\"></span>n (COO) 10 04<span class=\"_ _2\"></span>0 00<span class=\"_ _2\"></span>0 <span class=\"_ _10d\"> </span><span class=\"ls88 ws9e\">8<span class=\"_ _3\"></span>.<span class=\"_ _2\"></span>74%</span>Henning Mohn (CRO)<span class=\"_ _1de\"> </span><span class=\"ls0 ws0\"> 145 0<span class=\"_ _2\"></span>00 <span class=\"_ _32\"> </span><span class=\"ls69 ws7e\">0<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>3%</span></span>Erik M<span class=\"_ _2\"></span>agel<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>sen (CFO)<span class=\"_ _1df\"> </span> 73 334 <span class=\"_ _133\"> </span><span class=\"ls50 ws64\">0.<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>6%</span>Bj\u00f8rn Abraham Bache (CCO<span class=\"_ _0\"></span>)<span class=\"_ _11f\"> </span><span class=\"ls0 ws0\"> 25 217 <span class=\"_ _32\"> </span><span class=\"ls5f ws74\">0.02%</span></span>To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _1e0\"> </span><span class=\"ff6 ls0 ws0\"> 61 401 8<span class=\"_ _2\"></span>84 <span class=\"_ _32\"> </span><span class=\"ls59 ws6f\">5<span class=\"_ _2\"></span>3.<span class=\"_ _2\"></span>5%</span></span>1) Ing<span class=\"_ _2\"></span>er\u00f8 R<span class=\"_ _2\"></span>eit<span class=\"_ _2\"></span>en Inv<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>tm<span class=\"_ _2\"></span>ent C<span class=\"_ _2\"></span>om<span class=\"_ _2\"></span>pan<span class=\"_ _2\"></span>y AS i<span class=\"_ _2\"></span>s own<span class=\"_ _2\"></span>ed by t<span class=\"_ _2\"></span>he c<span class=\"_ _2\"></span>hai<span class=\"_ _2\"></span>rma<span class=\"_ _2\"></span>n of th<span class=\"_ _2\"></span>e bo<span class=\"_ _2\"></span>ard N<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>ve R<span class=\"_ _2\"></span>eit<span class=\"_ _2\"></span>en (65 per c<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>t), and bo<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>d mem<span class=\"_ _2\"></span>be<span class=\"_ _2\"></span>r B\u00e5<span class=\"_ _2\"></span>rd Br<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>h Inge<span class=\"_ _2\"></span>r\u00f8 (35 per c<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>t).  2) Hen<span class=\"_ _2\"></span>rik B<span class=\"_ _2\"></span>adi<span class=\"_ _2\"></span>n own<span class=\"_ _2\"></span>s s<span class=\"_ _2\"></span>har<span class=\"_ _2\"></span>es p<span class=\"_ _2\"></span>riv<span class=\"_ _2\"></span>ate<span class=\"_ _2\"></span>ly a<span class=\"_ _2\"></span>nd th<span class=\"_ _2\"></span>rou<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>h hi<span class=\"_ _2\"></span>s hol<span class=\"_ _2\"></span>di<span class=\"_ _2\"></span>ng c<span class=\"_ _2\"></span>omp<span class=\"_ _2\"></span>any B<span class=\"_ _2\"></span>adi<span class=\"_ _2\"></span>n Inve<span class=\"_ _2\"></span>st L<span class=\"_ _2\"></span>imi<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>d.3<span class=\"_ _0\"></span>) Asgeir Wien ow<span class=\"_ _0\"></span>n<span class=\"_ _2\"></span>s shares through his h<span class=\"_ _0\"></span>olding company Daler I<span class=\"_ _0\"></span>nn Limited.4<span class=\"_ _0\"></span>) Jonny Hansen ow<span class=\"_ _0\"></span>n<span class=\"_ _2\"></span>s shares priv<span class=\"_ _0\"></span>ately and through his holding<span class=\"_ _0\"></span> company Exproco Limited.NOTE 1<span class=\"_ _2\"></span>3 <span class=\"_ _9\"></span> <span class=\"fc6 lsbf ws10b\">BOR<span class=\"_ _0\"></span>ROWING</span>Long-term borrowing(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _1e1\"> </span><span class=\"ff3 ls0 ws0\">31 D<span class=\"_ _2\"></span>ec 20<span class=\"_ _2\"></span>22<span class=\"_ _1c6\"> </span><span class=\"ff6\">31 De<span class=\"_ _2\"></span>c 2021</span></span>Other long-<span class=\"_ _0\"></span>term interest<span class=\"_ _0\"></span>-bear<span class=\"_ _2\"></span>ing debt<span class=\"_ _104\"> </span><span class=\"ff3 ls86 ws9c\">186.2<span class=\"_ _31\"> </span></span><span class=\"ls54 ws69\">233.1</span>Co<span class=\"_ _2\"></span>nditio<span class=\"_ _2\"></span>nal lo<span class=\"_ _2\"></span>ans re<span class=\"_ _2\"></span>late<span class=\"_ _2\"></span>d to R&amp;D (E<span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>A)<span class=\"_ _1e2\"> </span><span class=\"ff3 ls86 ws9c\">6.8<span class=\"_ _1ce\"> </span></span><span class=\"ls58 ws6d\">7.<span class=\"_ _9\"></span>4</span>Bal<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>ce 31 D<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r<span class=\"_ _f5\"> </span>1<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>2<span class=\"_ _3\"></span>.9<span class=\"_ _31\"> </span><span class=\"ff6 ls5f ws74\">240.4</span>Shor<span class=\"_ _2\"></span>t-term borrowing(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _17d\"> </span><span class=\"ff3 ls0 ws0\">31 De<span class=\"_ _2\"></span>c 20<span class=\"_ _2\"></span>22<span class=\"_ _1c6\"> </span><span class=\"ff6\">31 De<span class=\"_ _2\"></span>c 2021</span></span>Oth<span class=\"_ _2\"></span>er sho<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t term inter<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-b<span class=\"_ _2\"></span>ear<span class=\"_ _2\"></span>ing debt <span class=\"_ _da\"> </span><span class=\"ff3 ls4a ws5e\">191<span class=\"_ _2\"></span>.0<span class=\"_ _6b\"> </span></span><span class=\"ls85 ws9b\">39.<span class=\"_ _2\"></span>8</span>Conver<span class=\"_ _2\"></span>tible loan<span class=\"_ _1e3\"> </span><span class=\"ff3 ls6b ws80\">28.5<span class=\"_ _1e4\"> </span></span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   </span>Bal<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>ce 31 D<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r<span class=\"_ _ea\"> </span><span class=\"ls5d ws72\">2<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>9.<span class=\"_ _3\"></span>5<span class=\"_ _6b\"> </span><span class=\"ff6 ls85 ws9b\">39.<span class=\"_ _3\"></span>8</span></span>In June 202<span class=\"_ _2\"></span>1, Vow AS<span class=\"_ _2\"></span>A sec<span class=\"_ _2\"></span>ured N<span class=\"_ _2\"></span>OK 320 mill<span class=\"_ _2\"></span>ion in lo<span class=\"_ _2\"></span>ng-term f<span class=\"_ _2\"></span>inan<span class=\"_ _2\"></span>cing fr<span class=\"_ _2\"></span>om DN<span class=\"_ _2\"></span>B AS<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>, es<span class=\"_ _2\"></span>tabl<span class=\"_ _2\"></span>ishing a st<span class=\"_ _2\"></span>rong f<span class=\"_ _2\"></span>inanc<span class=\"_ _2\"></span>ial foun<span class=\"_ _2\"></span>dation f<span class=\"_ _2\"></span>or fur<span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>er inno<span class=\"_ _2\"></span>vation a<span class=\"_ _2\"></span>nd pro<span class=\"_ _2\"></span>jec<span class=\"_ _2\"></span>t deve<span class=\"_ _2\"></span>lopm<span class=\"_ _2\"></span>ent in land-ba<span class=\"_ _2\"></span>sed industries. The financing arrangement consists of a NO<span class=\"_ _2\"></span>K 1<span class=\"_ _0\"></span>70 mill<span class=\"_ _2\"></span>ion ter<span class=\"_ _2\"></span>m loan f<span class=\"_ _2\"></span>acil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y and a N<span class=\"_ _2\"></span>OK 15<span class=\"_ _2\"></span>0 millio<span class=\"_ _2\"></span>n revo<span class=\"_ _2\"></span>lving cr<span class=\"_ _2\"></span>edit f<span class=\"_ _2\"></span>aci<span class=\"_ _2\"></span>lit<span class=\"_ _2\"></span>y (RCF<span class=\"_ _2\"></span>), both c<span class=\"_ _2\"></span>la<span class=\"_ _2\"></span>ssi<span class=\"_ _2\"></span>fie<span class=\"_ _2\"></span>d as \u201cgr<span class=\"_ _2\"></span>een fina<span class=\"_ _2\"></span>ncing<span class=\"_ _2\"></span>\u201d at at<span class=\"_ _2\"></span>tr<span class=\"_ _2\"></span>act<span class=\"_ _2\"></span>ive ter<span class=\"_ _2\"></span>ms, an<span class=\"_ _2\"></span>d within th<span class=\"_ _2\"></span>e DNB S<span class=\"_ _2\"></span>usta<span class=\"_ _2\"></span>inabl<span class=\"_ _2\"></span>e Pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>t Fram<span class=\"_ _2\"></span>ewor<span class=\"_ _2\"></span>k. T<span class=\"_ _2\"></span>his fr<span class=\"_ _2\"></span>amew<span class=\"_ _2\"></span>ork in<span class=\"_ _2\"></span>clude<span class=\"_ _2\"></span>s a veri<span class=\"_ _2\"></span>fic<span class=\"_ _2\"></span>atio<span class=\"_ _2\"></span>n by DN<span class=\"_ _2\"></span>V<span class=\"_ _0\"></span>, the a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>sura<span class=\"_ _2\"></span>nce an<span class=\"_ _2\"></span>d risk m<span class=\"_ _2\"></span>ana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt comp<span class=\"_ _2\"></span>any, and is ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on the inte<span class=\"_ _2\"></span>rnatio<span class=\"_ _2\"></span>nal G<span class=\"_ _2\"></span>ree<span class=\"_ _2\"></span>n Loa<span class=\"_ _2\"></span>n Prin<span class=\"_ _2\"></span>ciple<span class=\"_ _2\"></span>s (GLP).   Dur<span class=\"_ _2\"></span>ing 2022, Vow AS<span class=\"_ _2\"></span>A rep<span class=\"_ _2\"></span>aid N<span class=\"_ _2\"></span>OK 18<span class=\"_ _2\"></span>.2 mil<span class=\"_ _2\"></span>lion of t<span class=\"_ _2\"></span>he NO<span class=\"_ _2\"></span>K 1<span class=\"_ _0\"></span>70 milli<span class=\"_ _2\"></span>on term lo<span class=\"_ _2\"></span>an wi<span class=\"_ _2\"></span>th DNB<span class=\"_ _2\"></span>, leaving th<span class=\"_ _2\"></span>e prin<span class=\"_ _2\"></span>cipa<span class=\"_ _2\"></span>l loan a<span class=\"_ _2\"></span>mount draw<span class=\"_ _2\"></span>n to NOK 1<span class=\"_ _2\"></span>51.8 mil<span class=\"_ _2\"></span>lion p<span class=\"_ _2\"></span>er 31 De<span class=\"_ _2\"></span>cem<span class=\"_ _2\"></span>ber 2022<span class=\"_ _2\"></span>. Th<span class=\"_ _2\"></span>e RCF fa<span class=\"_ _2\"></span>cilit<span class=\"_ _2\"></span>y wa<span class=\"_ _2\"></span>s dr<span class=\"_ _2\"></span>awn with N<span class=\"_ _2\"></span>OK 1<span class=\"_ _2\"></span>35 millio<span class=\"_ _2\"></span>n as p<span class=\"_ _2\"></span>er 31 D<span class=\"_ _2\"></span>ece<span class=\"_ _2\"></span>mber 2022<span class=\"_ _2\"></span>.The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up ha<span class=\"_ _2\"></span>s loan<span class=\"_ _2\"></span>s with DN<span class=\"_ _2\"></span>B with a tot<span class=\"_ _2\"></span>al bal<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>ce of N<span class=\"_ _2\"></span>OK 324 milli<span class=\"_ _2\"></span>on, of wh<span class=\"_ _2\"></span>ich NO<span class=\"_ _2\"></span>K 37<span class=\"_ _1\"></span>.<span class=\"_ _2\"></span>2 milli<span class=\"_ _2\"></span>on is the r<span class=\"_ _2\"></span>emai<span class=\"_ _2\"></span>ning bal<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>e rel<span class=\"_ _2\"></span>ated to th<span class=\"_ _2\"></span>e acqui<span class=\"_ _2\"></span>sition o<span class=\"_ _2\"></span>f ET<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>A in 20<span class=\"_ _2\"></span>1<span class=\"_ _0\"></span>9. Scan<span class=\"_ _2\"></span>ship ha<span class=\"_ _2\"></span>s lo<span class=\"_ _2\"></span>an with Inn<span class=\"_ _2\"></span>ova<span class=\"_ _2\"></span>sjon N<span class=\"_ _2\"></span>org<span class=\"_ _2\"></span>e with a ba<span class=\"_ _2\"></span>lan<span class=\"_ _2\"></span>ce of N<span class=\"_ _2\"></span>OK 15 mil<span class=\"_ _2\"></span>lion<span class=\"_ _2\"></span>. The gro<span class=\"_ _2\"></span>up ha<span class=\"_ _2\"></span>s NO<span class=\"_ _2\"></span>K 1<span class=\"_ _0\"></span>9<span class=\"_ _2\"></span>1 millio<span class=\"_ _2\"></span>n cl<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>sif<span class=\"_ _2\"></span>ied a<span class=\"_ _2\"></span>s sho<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-term b<span class=\"_ _2\"></span>orr<span class=\"_ _2\"></span>owing a<span class=\"_ _2\"></span>s of 31 De<span class=\"_ _2\"></span>cemb<span class=\"_ _2\"></span>er 2022<span class=\"_ _2\"></span>.Ba<span class=\"_ _2\"></span>nk over<span class=\"_ _2\"></span>draf<span class=\"_ _2\"></span>t / tr<span class=\"_ _2\"></span>ade f<span class=\"_ _2\"></span>inan<span class=\"_ _2\"></span>ce f<span class=\"_ _2\"></span>acili<span class=\"_ _2\"></span>ty<span class=\"_ _2\"></span>: (Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _1e1\"> </span><span class=\"ff3 ls0 ws0\">31 D<span class=\"_ _2\"></span>ec 20<span class=\"_ _2\"></span>22<span class=\"_ _1c6\"> </span><span class=\"ff6\">31 De<span class=\"_ _2\"></span>c 2021</span></span>Bank over<span class=\"_ _2\"></span>draf<span class=\"_ _2\"></span>t facil<span class=\"_ _2\"></span>ity<span class=\"_ _1e5\"> </span><span class=\"ff3 ls13 ws18\">26.1<span class=\"_ _d9\"> </span></span><span class=\"ls85 ws9b\">(<span class=\"_ _2\"></span>9.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>)</span>T<span class=\"_ _0\"></span>rade finance facility<span class=\"_ _1e6\"> </span><span class=\"ff3 ls16 ws1d\">35.3<span class=\"_ _2d\"> </span></span><span class=\"ls8a ws6e\">11.2</span>Bal<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>ce 31 D<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r<span class=\"_ _10b\"> </span><span class=\"ls36 ws48\">61.<span class=\"_ _2\"></span>4<span class=\"_ _1ce\"> </span></span><span class=\"ff6\">2.1</span>Sc<span class=\"_ _2\"></span>ansh<span class=\"_ _2\"></span>ip AS h<span class=\"_ _2\"></span>as a b<span class=\"_ _2\"></span>ank ove<span class=\"_ _2\"></span>rdr<span class=\"_ _2\"></span>af<span class=\"_ _2\"></span>t fac<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y with a l<span class=\"_ _2\"></span>imit of N<span class=\"_ _2\"></span>OK 65 milli<span class=\"_ _2\"></span>on, a<span class=\"_ _2\"></span>s well a<span class=\"_ _2\"></span>s a tr<span class=\"_ _2\"></span>ade f<span class=\"_ _2\"></span>inan<span class=\"_ _2\"></span>ce f<span class=\"_ _2\"></span>acili<span class=\"_ _2\"></span>ty w<span class=\"_ _2\"></span>ith limit o<span class=\"_ _2\"></span>f NOK 4<span class=\"_ _2\"></span>0 milli<span class=\"_ _2\"></span>on, in tot<span class=\"_ _2\"></span>al NO<span class=\"_ _2\"></span>K 105 millio<span class=\"_ _2\"></span>n. T<span class=\"_ _2\"></span>he inter<span class=\"_ _2\"></span>est r<span class=\"_ _2\"></span>ate for th<span class=\"_ _2\"></span>e bank over<span class=\"_ _2\"></span>draf<span class=\"_ _2\"></span>t f<span class=\"_ _2\"></span>acil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y is curr<span class=\"_ _2\"></span>ently NIB<span class=\"_ _2\"></span>OR 1M + 2<span class=\"_ _2\"></span>.2% p.<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>.C.<span class=\"_ _2\"></span>H. Eve<span class=\"_ _2\"></span>nsen h<span class=\"_ _2\"></span>as dr<span class=\"_ _2\"></span>awn N<span class=\"_ _2\"></span>OK 7<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>7 mill<span class=\"_ _2\"></span>ion ba<span class=\"_ _2\"></span>nk over<span class=\"_ _2\"></span>draf<span class=\"_ _2\"></span>t f<span class=\"_ _2\"></span>acil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y with a lim<span class=\"_ _2\"></span>it of NO<span class=\"_ _2\"></span>K 10 millio<span class=\"_ _2\"></span>n.CovenantsVow ASA h<span class=\"_ _2\"></span>as th<span class=\"_ _2\"></span>e foll<span class=\"_ _2\"></span>owing cov<span class=\"_ _2\"></span>enant<span class=\"_ _2\"></span>s for l<span class=\"_ _2\"></span>oans<span class=\"_ _2\"></span>, bank ov<span class=\"_ _2\"></span>erdr<span class=\"_ _2\"></span>af<span class=\"_ _2\"></span>t and tr<span class=\"_ _2\"></span>ade f<span class=\"_ _2\"></span>inan<span class=\"_ _2\"></span>ce f<span class=\"_ _2\"></span>acili<span class=\"_ _2\"></span>ty in D<span class=\"_ _2\"></span>NB A<span class=\"_ _2\"></span>SA<span class=\"_ _2\"></span>, w<span class=\"_ _2\"></span>hich ar<span class=\"_ _2\"></span>e rel<span class=\"_ _2\"></span>evant to mea<span class=\"_ _2\"></span>sur<span class=\"_ _2\"></span>e as of 31 D<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022: <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>Deb<span class=\"_ _2\"></span>t Ser<span class=\"_ _3\"></span>vic<span class=\"_ _2\"></span>e Cove<span class=\"_ _2\"></span>ra<span class=\"_ _2\"></span>ge Ratio (D<span class=\"_ _2\"></span>SCR) to b<span class=\"_ _2\"></span>e &gt; 1,<span class=\"_ _2\"></span>3x  (1,7x per 31 De<span class=\"_ _2\"></span>cemb<span class=\"_ _2\"></span>er 2022) <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>Minimum e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y r<span class=\"_ _2\"></span>atio of 35 per c<span class=\"_ _2\"></span>ent of tot<span class=\"_ _2\"></span>al a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts  (37 per ce<span class=\"_ _2\"></span>nt at 31 De<span class=\"_ _2\"></span>cemb<span class=\"_ _2\"></span>er 2022) <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>NIBD/EBI<span class=\"_ _2\"></span>TDA r<span class=\"_ _2\"></span>atio n<span class=\"_ _2\"></span>ot to excee<span class=\"_ _2\"></span>d 4x  (3,6x per 31 De<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>mber 202<span class=\"_ _2\"></span>2) <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>Any ad<span class=\"_ _2\"></span>dition<span class=\"_ _2\"></span>al loa<span class=\"_ _2\"></span>ns ra<span class=\"_ _2\"></span>ise<span class=\"_ _2\"></span>d in the Gr<span class=\"_ _2\"></span>oup to be a<span class=\"_ _2\"></span>ppr<span class=\"_ _2\"></span>oved  by DN<span class=\"_ _2\"></span>B AS<span class=\"_ _2\"></span>AThe Vow gr<span class=\"_ _2\"></span>oup is n<span class=\"_ _2\"></span>ot in bre<span class=\"_ _2\"></span>ach wi<span class=\"_ _2\"></span>th the cov<span class=\"_ _2\"></span>enant<span class=\"_ _2\"></span>s a<span class=\"_ _2\"></span>s of 31 December<span class=\"_ _0\"></span> 2022.Mortg<span class=\"_ _2\"></span>agesBo<span class=\"_ _2\"></span>ok valu<span class=\"_ _2\"></span>e of a<span class=\"_ _2\"></span>sset<span class=\"_ _2\"></span>s se<span class=\"_ _2\"></span>curi<span class=\"_ _2\"></span>ng the ban<span class=\"_ _2\"></span>k loan a<span class=\"_ _2\"></span>nd over<span class=\"_ _2\"></span>draf<span class=\"_ _2\"></span>t f<span class=\"_ _2\"></span>acil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y:(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _1e1\"> </span><span class=\"ff3 ls0 ws0\">31 D<span class=\"_ _2\"></span>ec 20<span class=\"_ _2\"></span>22<span class=\"_ _1c6\"> </span><span class=\"ff6\">31 De<span class=\"_ _2\"></span>c 2021</span></span>Proper<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, plant and equipment<span class=\"_ _1e7\"> </span><span class=\"ff3 ls57 ws6c\">4<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>.9<span class=\"_ _161\"> </span></span><span class=\"ls1d ws2e\">22.<span class=\"_ _2\"></span>3</span>Invento<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y<span class=\"_ _1e8\"> </span><span class=\"ff3 ls15 ws1b\">54<span class=\"_ _2\"></span>.6<span class=\"_ _2d\"> </span></span><span class=\"ls70 ws85\">18<span class=\"_ _2\"></span>.0</span>T<span class=\"_ _0\"></span>rade receivables<span class=\"_ _1e9\"> </span><span class=\"ff3\">192<span class=\"_ _2\"></span>.1<span class=\"_ _192\"> </span></span><span class=\"ls1d ws2e\">122.<span class=\"_ _2\"></span>3</span>T<span class=\"_ _0\"></span>ot<span class=\"_ _2\"></span>al valu<span class=\"_ _2\"></span>e of as<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>ts pl<span class=\"_ _2\"></span>edge<span class=\"_ _2\"></span>d<span class=\"_ _1ea\"> </span>290.6<span class=\"_ _31\"> </span><span class=\"ff6 ls64 ws7a\">162<span class=\"_ _2\"></span>.6</span>Reconciliation of liabi<span class=\"_ _0\"></span>lities from financing activ<span class=\"_ _2\"></span>itiesBan<span class=\"_ _2\"></span>k overdr<span class=\"_ _2\"></span>af<span class=\"_ _2\"></span>t and Lea<span class=\"_ _2\"></span>sing (Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _1eb\"> </span><span class=\"ff6 ls5f ws74\">Bor<span class=\"_ _2\"></span>rowings</span>trade finance facilit<span class=\"_ _2\"></span>yliailities<span class=\"_ _12e\"> </span><span class=\"ff3 ls91 wsa7\">To<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>l</span>At 1 Janua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y 2022<span class=\"_ _1ec\"> </span><span class=\"ls5f ws74\">280.<span class=\"_ _2\"></span>3<span class=\"_ _1ed\"> </span></span>2.1<span class=\"_ _a5\"> </span>25.1<span class=\"_ _1bd\"> </span><span class=\"ff3 ls63 ws79\">3<span class=\"_ _3\"></span>0<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>5</span>Procee<span class=\"_ _2\"></span>ds from borrowings<span class=\"_ _1ee\"> </span>1<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>9.<span class=\"_ _2\"></span>2<span class=\"_ _7d\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _115\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _18b\"> </span><span class=\"ff3 ls5d ws72\">1<span class=\"_ _3\"></span>4<span class=\"_ _2\"></span>9.<span class=\"_ _2\"></span>2</span></span>Repayme<span class=\"_ _2\"></span>nt of borr<span class=\"_ _2\"></span>owings<span class=\"_ _1ef\"> </span>(<span class=\"_ _2\"></span>4<span class=\"_ _3\"></span>7.<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>)<span class=\"_ _1f0\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _115\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _132\"> </span><span class=\"ff3 ls63 ws79\">(<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>7.<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>)</span></span>Payment of lease liabilities<span class=\"_ _68\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _1f0\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _4d\"> </span><span class=\"lsb4 wsff\">(12<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8)<span class=\"_ _aa\"> </span><span class=\"ff3 lsb5 ws100\">(1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8)</span></span>Net us<span class=\"_ _2\"></span>e of ban<span class=\"_ _2\"></span>k overdr<span class=\"_ _2\"></span>af<span class=\"_ _2\"></span>t an<span class=\"_ _2\"></span>d trad<span class=\"_ _2\"></span>e fina<span class=\"_ _2\"></span>nce f<span class=\"_ _2\"></span>aci<span class=\"_ _2\"></span>lit<span class=\"_ _2\"></span>y<span class=\"_ _16a\"> </span><span class=\"ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _163\"> </span><span class=\"ls85 ws9b\">59.<span class=\"_ _2\"></span>4<span class=\"_ _6b\"> </span></span> <span class=\"_ _8\"> </span>-   <span class=\"_ _12e\"> </span><span class=\"ff3 ls5d ws72\">5<span class=\"_ _2\"></span>9.<span class=\"_ _2\"></span>4</span></span>Interests paid<span class=\"_ _b3\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _37\"> </span>(0.1<span class=\"_ _2\"></span>)<span class=\"_ _32\"> </span><span class=\"ls70 ws85\">1.0<span class=\"_ _45\"> </span><span class=\"ff3 ls57 ws6c\">0<span class=\"_ _2\"></span>.9</span></span>To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _114\"> </span>381<span class=\"_ _2\"></span>.5<span class=\"_ _5c\"> </span>61<span class=\"_ _2\"></span>.4<span class=\"_ _132\"> </span><span class=\"ls54 ws69\">1<span class=\"_ _2\"></span>3.<span class=\"_ _2\"></span>3<span class=\"_ _aa\"> </span></span><span class=\"ls6a ws7f\">456.2</span>Non-<span class=\"_ _2\"></span>cash changesNew lea<span class=\"_ _2\"></span>sing contr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>ts<span class=\"_ _1f1\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _1f0\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _aa\"> </span><span class=\"ls54 ws69\">23.5<span class=\"_ _13d\"> </span><span class=\"ff3 ls15 ws1b\">23.5</span></span>Effec<span class=\"_ _2\"></span>t of e<span class=\"_ _0\"></span>xchange differenc<span class=\"_ _2\"></span>es<span class=\"_ _130\"> </span>2.4<span class=\"_ _165\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _149\"> </span><span class=\"ls61 ws77\">0<span class=\"_ _2\"></span>.7<span class=\"_ _45\"> </span><span class=\"ff3 ls13 ws18\">3.1</span></span>T<span class=\"_ _0\"></span>otal non-c<span class=\"_ _2\"></span>ash changes<span class=\"_ _1f2\"> </span>2.4<span class=\"_ _165\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _a4\"> </span><span class=\"ls7c ws92\">24<span class=\"_ _2\"></span>.2<span class=\"_ _13d\"> </span></span>26.6At 31 De<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>mber 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>2<span class=\"_ _1f3\"> </span>384<span class=\"_ _2\"></span>.0<span class=\"_ _5c\"> </span>61.<span class=\"_ _2\"></span>4<span class=\"_ _148\"> </span><span class=\"ls58 ws6d\">3<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>5<span class=\"_ _1bd\"> </span></span><span class=\"ls6d ws82\">4<span class=\"_ _2\"></span>82.8</span>Ban<span class=\"_ _2\"></span>k overdr<span class=\"_ _2\"></span>af<span class=\"_ _2\"></span>t and Lea<span class=\"_ _2\"></span>sing (Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _1eb\"> </span><span class=\"ff6 ls5f ws74\">Bor<span class=\"_ _2\"></span>rowings</span>trade finance facilit<span class=\"_ _2\"></span>yliailities<span class=\"_ _12e\"> </span><span class=\"ff3 ls91 wsa7\">To<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>l</span>At 1 Janua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y 2021<span class=\"_ _1ec\"> </span>132<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3<span class=\"_ _5c\"> </span>14.8<span class=\"_ _77\"> </span><span class=\"ls58 ws6d\">1<span class=\"_ _2\"></span>7.<span class=\"_ _9\"></span>8<span class=\"_ _1bd\"> </span><span class=\"ff3 ls57 ws6c\">1<span class=\"_ _3\"></span>6<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>.9</span></span>Procee<span class=\"_ _2\"></span>ds from borrowings<span class=\"_ _1f4\"> </span>174<span class=\"_ _3\"></span>.<span class=\"_ _2\"></span>0<span class=\"_ _1f5\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _115\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _142\"> </span><span class=\"ff3 ls5b ws1e\">174<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>0</span></span>Repayme<span class=\"_ _2\"></span>nt of borr<span class=\"_ _2\"></span>owings<span class=\"_ _1f6\"> </span>(26.0)<span class=\"_ _14c\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _115\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _140\"> </span><span class=\"ff3 ls15 ws1b\">(26.0)</span></span>Payment of lease liabilities<span class=\"_ _68\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _1f0\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _a5\"> </span><span class=\"lsb6 ws101\">(<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6)<span class=\"_ _149\"> </span><span class=\"ff3 ls62 ws78\">(8<span class=\"_ _2\"></span>.6)</span></span>Net us<span class=\"_ _2\"></span>e of ban<span class=\"_ _2\"></span>k overdr<span class=\"_ _2\"></span>af<span class=\"_ _2\"></span>t an<span class=\"_ _2\"></span>d trad<span class=\"_ _2\"></span>e fina<span class=\"_ _2\"></span>nce f<span class=\"_ _2\"></span>aci<span class=\"_ _2\"></span>lit<span class=\"_ _2\"></span>y<span class=\"_ _16a\"> </span><span class=\"ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _48\"> </span><span class=\"ls61 ws77\">(1<span class=\"_ _2\"></span>2<span class=\"_ _3\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _db\"> </span></span> <span class=\"_ _9\"> </span>-   <span class=\"_ _1bd\"> </span><span class=\"ff3 ls60 ws76\">(1<span class=\"_ _3\"></span>2<span class=\"_ _2\"></span>.7<span class=\"_ _3\"></span>)</span></span>Interests paid<span class=\"_ _b3\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _37\"> </span><span class=\"ls66 ws7b\">(0.1<span class=\"_ _2\"></span>)<span class=\"_ _45\"> </span></span> <span class=\"_ _8\"> </span>-   <span class=\"_ _13d\"> </span><span class=\"ff3 ls70 ws85\">(0.1<span class=\"_ _2\"></span>)</span></span>To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _114\"> </span>28<span class=\"_ _2\"></span>0.3<span class=\"_ _1ed\"> </span>2<span class=\"_ _2\"></span>.1<span class=\"_ _12d\"> </span><span class=\"ls85 ws9b\">9.<span class=\"_ _3\"></span>2<span class=\"_ _140\"> </span></span><span class=\"ls67 ws7d\">291<span class=\"_ _2\"></span>.5</span>Non-<span class=\"_ _2\"></span>cash changesBusiness combinat<span class=\"_ _0\"></span>ion<span class=\"_ _1f7\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _1f0\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _aa\"> </span><span class=\"ls56 ws6b\">16.2<span class=\"_ _149\"> </span><span class=\"ff3 ls86 ws9c\">16.<span class=\"_ _2\"></span>2</span></span>Effec<span class=\"_ _2\"></span>t of e<span class=\"_ _0\"></span>xchange differenc<span class=\"_ _2\"></span>es<span class=\"_ _1f8\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _1f0\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _132\"> </span><span class=\"ls66 ws7b\">(0<span class=\"_ _2\"></span>.2<span class=\"_ _2\"></span>)<span class=\"_ _10d\"> </span></span><span class=\"ff3 ws0\">(0.<span class=\"_ _2\"></span>2)</span></span>T<span class=\"_ _0\"></span>otal non-c<span class=\"_ _2\"></span>ash changes<span class=\"_ _1f9\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _1f0\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _aa\"> </span><span class=\"ls56 ws6b\">16.0<span class=\"_ _13d\"> </span></span><span class=\"ls15 ws1b\">16.0</span>At 31 De<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>mber 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>1<span class=\"_ _1f3\"> </span><span class=\"ff6 ls5f ws74\">280.<span class=\"_ _2\"></span>3<span class=\"_ _46\"> </span></span><span class=\"ff6\">2<span class=\"_ _2\"></span>.1<span class=\"_ _a5\"> </span>25.1<span class=\"_ _1bd\"> </span></span><span class=\"ls63 ws79\">3<span class=\"_ _3\"></span>0<span class=\"_ _3\"></span>7.<span class=\"_ _2\"></span>5</span>NOTE 1<span class=\"_ _2\"></span>4 <span class=\"_ _3\"></span> <span class=\"fc6 ls1a ws24\">CONVERTIBLE L<span class=\"_ _0\"></span>OA<span class=\"_ _0\"></span>N</span> A par<span class=\"_ _2\"></span>t of t<span class=\"_ _2\"></span>he set<span class=\"_ _2\"></span>tlem<span class=\"_ _2\"></span>ent of the p<span class=\"_ _2\"></span>urch<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>e pri<span class=\"_ _2\"></span>ce for C H E<span class=\"_ _2\"></span>vense<span class=\"_ _2\"></span>n in 2022 wa<span class=\"_ _2\"></span>s a Vendo<span class=\"_ _2\"></span>r Note of N<span class=\"_ _2\"></span>OK 25 mill<span class=\"_ _2\"></span>ion to the S<span class=\"_ _2\"></span>ell<span class=\"_ _2\"></span>er to be se<span class=\"_ _2\"></span>ttl<span class=\"_ _2\"></span>ed 14 mo<span class=\"_ _2\"></span>nths af<span class=\"_ _2\"></span>ter th<span class=\"_ _2\"></span>e closing d<span class=\"_ _2\"></span>ate. The Vend<span class=\"_ _2\"></span>or note is inter<span class=\"_ _2\"></span>est f<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>e and inc<span class=\"_ _2\"></span>lude a r<span class=\"_ _2\"></span>ight fo<span class=\"_ _2\"></span>r the S<span class=\"_ _2\"></span>eller to d<span class=\"_ _2\"></span>eman<span class=\"_ _2\"></span>d set<span class=\"_ _2\"></span>tlem<span class=\"_ _2\"></span>ent in Vow share<span class=\"_ _2\"></span>s lis<span class=\"_ _2\"></span>ted on th<span class=\"_ _2\"></span>e Oslo Sto<span class=\"_ _2\"></span>ck E<span class=\"_ _2\"></span>xchange f<span class=\"_ _2\"></span>or NO<span class=\"_ _2\"></span>K 25 per sh<span class=\"_ _2\"></span>are. T<span class=\"_ _2\"></span>he Vendo<span class=\"_ _2\"></span>r note ha<span class=\"_ _2\"></span>s be<span class=\"_ _2\"></span>en va<span class=\"_ _2\"></span>lued at N<span class=\"_ _2\"></span>OK 28.<span class=\"_ _2\"></span>3m, whi<span class=\"_ _2\"></span>ch is the su<span class=\"_ _2\"></span>m of i) th<span class=\"_ _2\"></span>e net pr<span class=\"_ _2\"></span>esen<span class=\"_ _2\"></span>t value of f<span class=\"_ _2\"></span>utur<span class=\"_ _2\"></span>e paym<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s, and ii<span class=\"_ _2\"></span>) the f<span class=\"_ _2\"></span>air va<span class=\"_ _2\"></span>lue of the c<span class=\"_ _2\"></span>onver<span class=\"_ _2\"></span>sio<span class=\"_ _2\"></span>n right<span class=\"_ _2\"></span>s.The v<span class=\"_ _2\"></span>endo<span class=\"_ _2\"></span>r note wa<span class=\"_ _2\"></span>s re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d at fa<span class=\"_ _2\"></span>ir value at t<span class=\"_ _2\"></span>he tra<span class=\"_ _2\"></span>nsa<span class=\"_ _2\"></span>ctio<span class=\"_ _2\"></span>n date, fo<span class=\"_ _2\"></span>r both th<span class=\"_ _2\"></span>e princ<span class=\"_ _2\"></span>ipal a<span class=\"_ _2\"></span>nd the c<span class=\"_ _2\"></span>onver<span class=\"_ _2\"></span>sion r<span class=\"_ _2\"></span>ight<span class=\"_ _2\"></span>. Subs<span class=\"_ _2\"></span>eque<span class=\"_ _2\"></span>ntly, the princ<span class=\"_ _2\"></span>ipal wa<span class=\"_ _2\"></span>s m<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>sure<span class=\"_ _2\"></span>d at amor<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>sed c<span class=\"_ _2\"></span>ost and th<span class=\"_ _2\"></span>e conver<span class=\"_ _2\"></span>sio<span class=\"_ _2\"></span>n righ<span class=\"_ _2\"></span>ts wer<span class=\"_ _2\"></span>e mea<span class=\"_ _2\"></span>sur<span class=\"_ _2\"></span>ed at f<span class=\"_ _2\"></span>air valu<span class=\"_ _2\"></span>e a<span class=\"_ _2\"></span>s follows:The v<span class=\"_ _2\"></span>endo<span class=\"_ _2\"></span>r note wa<span class=\"_ _2\"></span>s dis<span class=\"_ _2\"></span>counte<span class=\"_ _2\"></span>d using an a<span class=\"_ _2\"></span>pplie<span class=\"_ _2\"></span>d mar<span class=\"_ _2\"></span>ket intere<span class=\"_ _2\"></span>st r<span class=\"_ _2\"></span>ate to ref<span class=\"_ _2\"></span>lec<span class=\"_ _2\"></span>t the n<span class=\"_ _2\"></span>et pre<span class=\"_ _2\"></span>sent v<span class=\"_ _2\"></span>alue. The c<span class=\"_ _2\"></span>onver<span class=\"_ _2\"></span>sio<span class=\"_ _2\"></span>n right w<span class=\"_ _2\"></span>as m<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>sure<span class=\"_ _2\"></span>d at fai<span class=\"_ _2\"></span>r value u<span class=\"_ _2\"></span>sing an option pricin<span class=\"_ _0\"></span>g model<span class=\"_ _2\"></span>.Fur<span class=\"_ _2\"></span>ther<span class=\"_ _2\"></span>mor<span class=\"_ _2\"></span>e, the pa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ties have a<span class=\"_ _2\"></span>gr<span class=\"_ _2\"></span>ee<span class=\"_ _2\"></span>d that a po<span class=\"_ _2\"></span>ssibl<span class=\"_ _2\"></span>e addi<span class=\"_ _2\"></span>tiona<span class=\"_ _2\"></span>l pric<span class=\"_ _2\"></span>e/ re<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tion up to N<span class=\"_ _2\"></span>OK 10m i<span class=\"_ _2\"></span>s trig<span class=\"_ _2\"></span>ger<span class=\"_ _2\"></span>ed dep<span class=\"_ _2\"></span>ending o<span class=\"_ _2\"></span>n how the s<span class=\"_ _2\"></span>eller m<span class=\"_ _2\"></span>ana<span class=\"_ _2\"></span>ges to me<span class=\"_ _2\"></span>et gi<span class=\"_ _2\"></span>ven cr<span class=\"_ _2\"></span>iteri<span class=\"_ _2\"></span>a in the ong<span class=\"_ _2\"></span>oing build<span class=\"_ _2\"></span>ing pro<span class=\"_ _2\"></span>ces<span class=\"_ _2\"></span>s of a Bio<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>arb<span class=\"_ _2\"></span>on re<span class=\"_ _2\"></span>acto<span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>, ref<span class=\"_ _2\"></span>erre<span class=\"_ _2\"></span>d to a<span class=\"_ _2\"></span>s \u201cT<span class=\"_ _2\"></span>he L<span class=\"_ _2\"></span>arg<span class=\"_ _2\"></span>e Solu<span class=\"_ _2\"></span>tion\u201d<span class=\"_ _0\"></span>. T<span class=\"_ _2\"></span>he ad<span class=\"_ _2\"></span>dition<span class=\"_ _2\"></span>al pri<span class=\"_ _2\"></span>ce is to be se<span class=\"_ _2\"></span>ttl<span class=\"_ _2\"></span>ed by the p<span class=\"_ _2\"></span>urch<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>er in c<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>h or in Vow share<span class=\"_ _2\"></span>s within 14 mo<span class=\"_ _2\"></span>nths af<span class=\"_ _2\"></span>ter clo<span class=\"_ _2\"></span>sing date. In c<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>se of se<span class=\"_ _2\"></span>ttle<span class=\"_ _2\"></span>ment in sh<span class=\"_ _2\"></span>are<span class=\"_ _2\"></span>s, each Vow sha<span class=\"_ _2\"></span>re sha<span class=\"_ _2\"></span>ll rep<span class=\"_ _2\"></span>res<span class=\"_ _2\"></span>ent a pri<span class=\"_ _2\"></span>ce e<span class=\"_ _2\"></span>qual to V<span class=\"_ _2\"></span>WA<span class=\"_ _2\"></span>P per Vow share c<span class=\"_ _2\"></span>alc<span class=\"_ _2\"></span>ulate<span class=\"_ _2\"></span>d ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on the l<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>t 5 days b<span class=\"_ _2\"></span>efor<span class=\"_ _2\"></span>e shar<span class=\"_ _2\"></span>e subscription.<span class=\"_ _0\"></span> Th<span class=\"_ _2\"></span>e possible<span class=\"_ _0\"></span> additional price has been valued to NO<span class=\"_ _2\"></span>K 210k by dis<span class=\"_ _2\"></span>coun<span class=\"_ _2\"></span>ting the man<span class=\"_ _2\"></span>age<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>\u2019s expe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d outc<span class=\"_ _2\"></span>ome to pr<span class=\"_ _2\"></span>ese<span class=\"_ _2\"></span>nt value<span class=\"_ _2\"></span>.NOTE 1<span class=\"_ _2\"></span>5 <span class=\"_ _3\"></span> <span class=\"fc6 lse ws11\">OTHER CURRE<span class=\"_ _2\"></span>NT LIA<span class=\"_ _2\"></span>BILI<span class=\"_ _2\"></span>TIE<span class=\"_ _2\"></span>S</span>(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _1e1\"> </span><span class=\"ff3 ls0 ws0\">31 D<span class=\"_ _2\"></span>ec 20<span class=\"_ _2\"></span>22<span class=\"_ _1c6\"> </span><span class=\"ff6\">31 De<span class=\"_ _2\"></span>c 2021</span></span>Public duties pa<span class=\"_ _0\"></span>yable<span class=\"_ _1fa\"> </span><span class=\"ff3 ls6b ws80\">12.5<span class=\"_ _4c\"> </span></span><span class=\"ls58 ws6d\">7.9</span>Prepayments from customers<span class=\"_ _1fb\"> </span><span class=\"ff3 ls60 ws76\">1<span class=\"_ _2\"></span>2<span class=\"_ _3\"></span>.7<span class=\"_ _161\"> </span></span><span class=\"ls54 ws69\">5<span class=\"_ _2\"></span>3.3</span>Accrued holiday pay and remuneration<span class=\"_ _1a3\"> </span><span class=\"ff3 ls86 ws9c\">16.4<span class=\"_ _161\"> </span></span><span class=\"ls61 ws77\">1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.7</span> 1)Sho<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t term lo<span class=\"_ _2\"></span>an \u2013 rel<span class=\"_ _2\"></span>ated p<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>tie<span class=\"_ _2\"></span>s (E<span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>IA<span class=\"_ _2\"></span>)0.3<span class=\"_ _1fc\"> </span><span class=\"ff6 ls5f ws74\">0.3</span>Other payables and accruals for incurred costs<span class=\"_ _124\"> </span><span class=\"ff3\">3.1<span class=\"_ _1ce\"> </span></span><span class=\"ls61 ws77\">0<span class=\"_ _2\"></span>.7</span>To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _3\"></span> <span class=\"_ _f6\"> </span><span class=\"ls57 ws6c\">4<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>.9<span class=\"_ _6b\"> </span><span class=\"ff6 ls5e ws73\">7<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.9</span></span>1)  Se<span class=\"_ _2\"></span>e not<span class=\"_ _2\"></span>e 1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>. NOTE 16 <span class=\"_ _9\"></span> <span class=\"fc6\">E<span class=\"_ _2\"></span>ARNINGS PE<span class=\"_ _2\"></span>R SHARE</span>Ba<span class=\"_ _2\"></span>sic EP<span class=\"_ _2\"></span>S is c<span class=\"_ _2\"></span>alc<span class=\"_ _2\"></span>ulate<span class=\"_ _2\"></span>d by divi<span class=\"_ _2\"></span>ding the pr<span class=\"_ _2\"></span>ofi<span class=\"_ _2\"></span>t for the y<span class=\"_ _2\"></span>ear attr<span class=\"_ _2\"></span>ibut<span class=\"_ _2\"></span>able to th<span class=\"_ _2\"></span>e ordin<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>y eq<span class=\"_ _2\"></span>uit<span class=\"_ _2\"></span>y hold<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>s of the pa<span class=\"_ _2\"></span>rent by the weig<span class=\"_ _2\"></span>hted aver<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>ge numbe<span class=\"_ _2\"></span>r of ord<span class=\"_ _2\"></span>inar<span class=\"_ _2\"></span>y sh<span class=\"_ _2\"></span>are<span class=\"_ _2\"></span>s out<span class=\"_ _2\"></span>sta<span class=\"_ _2\"></span>nding during th<span class=\"_ _2\"></span>e year.Dilute<span class=\"_ _2\"></span>d EP<span class=\"_ _2\"></span>S is ca<span class=\"_ _2\"></span>lcul<span class=\"_ _2\"></span>ated by di<span class=\"_ _2\"></span>viding t<span class=\"_ _2\"></span>he pro<span class=\"_ _2\"></span>fit at<span class=\"_ _2\"></span>trib<span class=\"_ _2\"></span>utab<span class=\"_ _2\"></span>le to the or<span class=\"_ _2\"></span>dinar<span class=\"_ _2\"></span>y e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y ho<span class=\"_ _2\"></span>lder<span class=\"_ _2\"></span>s of the p<span class=\"_ _2\"></span>are<span class=\"_ _2\"></span>nt by the weig<span class=\"_ _2\"></span>hted aver<span class=\"_ _2\"></span>age num<span class=\"_ _2\"></span>ber of o<span class=\"_ _2\"></span>rdina<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y shar<span class=\"_ _2\"></span>es ou<span class=\"_ _2\"></span>tst<span class=\"_ _2\"></span>andi<span class=\"_ _2\"></span>ng during th<span class=\"_ _2\"></span>e year, plus the weig<span class=\"_ _2\"></span>hted aver<span class=\"_ _2\"></span>ag<span class=\"_ _2\"></span>e numbe<span class=\"_ _2\"></span>r of ord<span class=\"_ _2\"></span>inar<span class=\"_ _2\"></span>y sh<span class=\"_ _2\"></span>ares t<span class=\"_ _2\"></span>hat would b<span class=\"_ _2\"></span>e issu<span class=\"_ _2\"></span>ed on exer<span class=\"_ _2\"></span>cise o<span class=\"_ _2\"></span>f the shar<span class=\"_ _2\"></span>e optio<span class=\"_ _2\"></span>ns into or<span class=\"_ _2\"></span>dinar<span class=\"_ _2\"></span>y shar<span class=\"_ _2\"></span>es, p<span class=\"_ _2\"></span>lus the weig<span class=\"_ _2\"></span>hted ave<span class=\"_ _2\"></span>ra<span class=\"_ _2\"></span>ge numb<span class=\"_ _2\"></span>er of tre<span class=\"_ _2\"></span>asur<span class=\"_ _3\"></span>y shar<span class=\"_ _2\"></span>es.The f<span class=\"_ _2\"></span>ollow<span class=\"_ _2\"></span>ing tabl<span class=\"_ _2\"></span>e ref<span class=\"_ _2\"></span>lec<span class=\"_ _2\"></span>ts th<span class=\"_ _2\"></span>e inco<span class=\"_ _2\"></span>me an<span class=\"_ _2\"></span>d share d<span class=\"_ _2\"></span>ata use<span class=\"_ _2\"></span>d in the ba<span class=\"_ _2\"></span>si<span class=\"_ _2\"></span>c and dilu<span class=\"_ _2\"></span>ted EP<span class=\"_ _2\"></span>S comp<span class=\"_ _2\"></span>utati<span class=\"_ _2\"></span>ons:2022<span class=\"_ _45\"> </span><span class=\"ff6 ls54 ws69\">2021</span>Prof<span class=\"_ _2\"></span>it fo<span class=\"_ _2\"></span>r the year (<span class=\"_ _2\"></span>NOK m<span class=\"_ _2\"></span>illio<span class=\"_ _2\"></span>n)<span class=\"_ _fd\"> </span><span class=\"ff3 ls1c ws28\">14.4<span class=\"_ _31\"> </span></span><span class=\"ls87 ws9d\">323.<span class=\"_ _2\"></span>4</span> 1)Weighted a<span class=\"_ _0\"></span>vera<span class=\"_ _2\"></span>ge num<span class=\"_ _0\"></span>ber of shares outst<span class=\"_ _2\"></span>anding 11<span class=\"_ _2\"></span>3 9<span class=\"_ _2\"></span>22 9<span class=\"_ _2\"></span>61 <span class=\"_ _87\"> </span><span class=\"ff6\"> 113 2<span class=\"_ _2\"></span>38 936 </span>Ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>ts o<span class=\"_ _2\"></span>f dilutio<span class=\"_ _2\"></span>n fro<span class=\"_ _2\"></span>m:Share options<span class=\"_ _e8\"> </span><span class=\"ff3 ls0 ws0\"> 1 071 61<span class=\"_ _2\"></span>6 <span class=\"_ _75\"> </span><span class=\"ff6\"> 1 545 928 </span></span>Conver<span class=\"_ _2\"></span>tible loan<span class=\"_ _10b\"> </span><span class=\"ff3 ls99 wsb0\"> 1 000<span class=\"_ _0\"></span> 000<span class=\"_ _0\"></span> <span class=\"_ _135\"> </span><span class=\"ff6 ls0 ws0\"> 750 0<span class=\"_ _2\"></span>00 </span></span> 1)Weigh<span class=\"_ _2\"></span>ted aver<span class=\"_ _2\"></span>age n<span class=\"_ _2\"></span>umbe<span class=\"_ _2\"></span>r of sh<span class=\"_ _2\"></span>are<span class=\"_ _2\"></span>s adjus<span class=\"_ _2\"></span>ted f<span class=\"_ _2\"></span>or th<span class=\"_ _2\"></span>e ef<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tof dil<span class=\"_ _2\"></span>utio<span class=\"_ _2\"></span>n 11<span class=\"_ _2\"></span>5 9<span class=\"_ _2\"></span>94 577 <span class=\"_ _87\"> </span><span class=\"ff6\"> 115 534 8<span class=\"_ _2\"></span>64 </span>Earnings per share (NOK per share<span class=\"_ _0\"></span>):- Ba<span class=\"_ _2\"></span>sic<span class=\"_ _1fd\"> </span><span class=\"ff3 ls13 ws18\">0.1<span class=\"_ _2\"></span>3<span class=\"_ _2d\"> </span></span><span class=\"ls89 ws9f\">2.86</span>- Dilu<span class=\"_ _2\"></span>ted<span class=\"_ _1fe\"> </span><span class=\"ff3 ls13 ws18\">0.12<span class=\"_ _2d\"> </span></span><span class=\"ls53 ws68\">2.80</span>1) The w<span class=\"_ _2\"></span>ei<span class=\"_ _2\"></span>gh<span class=\"_ _2\"></span>ted a<span class=\"_ _2\"></span>ve<span class=\"_ _2\"></span>rag<span class=\"_ _2\"></span>e nu<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r of s<span class=\"_ _2\"></span>har<span class=\"_ _2\"></span>es t<span class=\"_ _2\"></span>ake<span class=\"_ _2\"></span>s i<span class=\"_ _2\"></span>nto a<span class=\"_ _2\"></span>cco<span class=\"_ _2\"></span>un<span class=\"_ _2\"></span>t the w<span class=\"_ _2\"></span>ei<span class=\"_ _2\"></span>ght<span class=\"_ _2\"></span>ed a<span class=\"_ _2\"></span>ver<span class=\"_ _2\"></span>ag<span class=\"_ _2\"></span>e ef<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t of c<span class=\"_ _2\"></span>han<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>s in t<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>ur<span class=\"_ _2\"></span>y sh<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>es d<span class=\"_ _2\"></span>uri<span class=\"_ _2\"></span>ng t<span class=\"_ _2\"></span>he ye<span class=\"_ _2\"></span>ar.NOTE 1<span class=\"_ _0\"></span>7 <span class=\"_ _3\"></span> <span class=\"_ _9\"></span>TRANSACT<span class=\"_ _2\"></span>IONS WI<span class=\"_ _2\"></span>TH REL<span class=\"_ _2\"></span>A<span class=\"_ _0\"></span>TED P<span class=\"_ _0\"></span>AR<span class=\"_ _2\"></span>TIE<span class=\"_ _2\"></span>SThe Consolidated Financial Stat<span class=\"_ _0\"></span>ement is prepared for Vow<span class=\"_ _0\"></span> AS<span class=\"_ _2\"></span>A a<span class=\"_ _2\"></span>s the ultimate p<span class=\"_ _2\"></span>are<span class=\"_ _2\"></span>nt. Vow AS<span class=\"_ _2\"></span>A is the own<span class=\"_ _2\"></span>er<span class=\"_ _0\"></span>, dir<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t or indir<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t, of 10<span class=\"_ _2\"></span>0 per c<span class=\"_ _2\"></span>ent of th<span class=\"_ _2\"></span>e share<span class=\"_ _2\"></span>s in Sc<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>ship AS<span class=\"_ _2\"></span>, Sc<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>ship Ame<span class=\"_ _2\"></span>ric<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>s Inc<span class=\"_ _2\"></span>., Sc<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>ship Pol<span class=\"_ _2\"></span>and S<span class=\"_ _2\"></span>p z o.o., Vow Indus<span class=\"_ _2\"></span>trie<span class=\"_ _2\"></span>s AS<span class=\"_ _2\"></span>, E<span class=\"_ _2\"></span>TI<span class=\"_ _2\"></span>A Ec<span class=\"_ _2\"></span>otec<span class=\"_ _2\"></span>hnolo<span class=\"_ _2\"></span>gie<span class=\"_ _2\"></span>s S.<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>S and C<span class=\"_ _2\"></span>. H. Eve<span class=\"_ _2\"></span>nsen In<span class=\"_ _2\"></span>dustr<span class=\"_ _2\"></span>iovn<span class=\"_ _2\"></span>er AS<span class=\"_ _2\"></span>. In addi<span class=\"_ _2\"></span>tion<span class=\"_ _2\"></span>, Sc<span class=\"_ _2\"></span>anship A<span class=\"_ _2\"></span>S ha<span class=\"_ _2\"></span>s 70 pe<span class=\"_ _2\"></span>r cent ow<span class=\"_ _2\"></span>ner<span class=\"_ _2\"></span>ship in CH<span class=\"_ _2\"></span>X Mar<span class=\"_ _2\"></span>itime In<span class=\"_ _2\"></span>c. an<span class=\"_ _2\"></span>d 50.1 pe<span class=\"_ _2\"></span>r cent ow<span class=\"_ _2\"></span>ner<span class=\"_ _2\"></span>ship in Vow Autom<span class=\"_ _2\"></span>ation AS<span class=\"_ _2\"></span>. Se<span class=\"_ _2\"></span>e se<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>on (c) for total ove<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>view.(a<span class=\"_ _0\"></span>) Purchases:(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _1ff\"> </span><span class=\"ff3 ls53 ws68\">2022<span class=\"_ _192\"> </span><span class=\"ff6 ls54 ws69\">2021</span></span>By<span class=\"_ _a9\"> </span><span class=\"ls16 ws1d\">Purchase of services from<span class=\"_ _30\"> </span><span class=\"ls0 ws0\">De<span class=\"_ _2\"></span>scr<span class=\"_ _2\"></span>ipti<span class=\"_ _2\"></span>on of s<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vic<span class=\"_ _2\"></span>es</span></span> 1)ET<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>A Ecotechn<span class=\"_ _2\"></span>ologies S.<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>S<span class=\"_ _200\"> </span><span class=\"ls0 ws0\">LCF<span class=\"_ _2\"></span>I S.<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>S</span>Management/consultancy<span class=\"_ _201\"> </span><span class=\"ff3 ls0 ws104\"> <span class=\"_ _9\"></span>-   <span class=\"_ _6b\"> </span></span><span class=\"ls5e ws73\">2<span class=\"_ _2\"></span>.9</span> 2)ET<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>A Ecotechn<span class=\"_ _2\"></span>ologies S.<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>S<span class=\"_ _200\"> </span><span class=\"ls67 ws7d\">SCFI S.A.S</span>Management/consultancy<span class=\"_ _202\"> </span><span class=\"ff3 ls6b ws80\">2.5<span class=\"_ _203\"> </span></span><span class=\"ls55 ws6a\">2.6</span> 3)ET<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>A Ecotechn<span class=\"_ _2\"></span>ologies S.<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>S<span class=\"_ _200\"> </span><span class=\"ls0 ws0\">L<span class=\"_ _2\"></span>SI S.<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>S</span>Proper<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y rental/leas<span class=\"_ _2\"></span>e<span class=\"_ _204\"> </span><span class=\"ff3 ls3e ws50\">1.2<span class=\"_ _203\"> </span></span><span class=\"ls8a ws6e\">1.2</span>To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _205\"> </span><span class=\"ls60 ws76\">3<span class=\"_ _2\"></span>.7<span class=\"_ _d9\"> </span><span class=\"ff6 ls61 ws77\">6<span class=\"_ _2\"></span>.7</span></span>1)  LCFI S.<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>.S i<span class=\"_ _2\"></span>s wh<span class=\"_ _2\"></span>oll<span class=\"_ _2\"></span>y own<span class=\"_ _2\"></span>ed b<span class=\"_ _2\"></span>y Mr Ol<span class=\"_ _2\"></span>iv<span class=\"_ _2\"></span>ier Le<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>z<span class=\"_ _2\"></span>, co-f<span class=\"_ _2\"></span>ou<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>r of E<span class=\"_ _2\"></span>TI<span class=\"_ _2\"></span>A Ecot<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>hn<span class=\"_ _2\"></span>olo<span class=\"_ _2\"></span>gie<span class=\"_ _2\"></span>s S<span class=\"_ _2\"></span>.A<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>S2)  SCFI S.<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>S is w<span class=\"_ _2\"></span>hol<span class=\"_ _2\"></span>ly ow<span class=\"_ _2\"></span>ne<span class=\"_ _2\"></span>d by Mr Ph<span class=\"_ _2\"></span>ili<span class=\"_ _2\"></span>pp<span class=\"_ _2\"></span>e Saj<span class=\"_ _2\"></span>et, c<span class=\"_ _2\"></span>o-f<span class=\"_ _2\"></span>oun<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>r of ET<span class=\"_ _2\"></span>IA Ec<span class=\"_ _2\"></span>ot<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>hno<span class=\"_ _2\"></span>log<span class=\"_ _2\"></span>ie<span class=\"_ _2\"></span>s S.<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>S. 3)  LSI S.<span class=\"_ _2\"></span>A.<span class=\"_ _2\"></span>S i<span class=\"_ _2\"></span>s equ<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>ly ow<span class=\"_ _2\"></span>ned b<span class=\"_ _2\"></span>y Mr Ol<span class=\"_ _2\"></span>iv<span class=\"_ _2\"></span>ie<span class=\"_ _2\"></span>r Lep<span class=\"_ _2\"></span>ez a<span class=\"_ _2\"></span>nd an<span class=\"_ _2\"></span>d Mr Ph<span class=\"_ _2\"></span>ili<span class=\"_ _2\"></span>pp<span class=\"_ _2\"></span>e Saj<span class=\"_ _2\"></span>et. T<span class=\"_ _0\"></span>ran<span class=\"_ _2\"></span>sac<span class=\"_ _2\"></span>tion<span class=\"_ _2\"></span>s fro<span class=\"_ _2\"></span>m LCF<span class=\"_ _2\"></span>I S.<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>S and S<span class=\"_ _2\"></span>CF<span class=\"_ _2\"></span>I S.<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>S rel<span class=\"_ _2\"></span>ates to wor<span class=\"_ _2\"></span>k per<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>orm<span class=\"_ _2\"></span>ed by co<span class=\"_ _2\"></span>-foun<span class=\"_ _2\"></span>der an<span class=\"_ _2\"></span>d CEO of E<span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>A gr<span class=\"_ _2\"></span>oup Oli<span class=\"_ _2\"></span>vie<span class=\"_ _2\"></span>r Lep<span class=\"_ _2\"></span>ez and c<span class=\"_ _2\"></span>o-foun<span class=\"_ _2\"></span>der an<span class=\"_ _2\"></span>d C<span class=\"_ _2\"></span>TO Philipp<span class=\"_ _2\"></span>e Sa<span class=\"_ _2\"></span>jet. T<span class=\"_ _2\"></span>he tr<span class=\"_ _2\"></span>ans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tions a<span class=\"_ _2\"></span>re ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on a fi<span class=\"_ _2\"></span>xed rate a<span class=\"_ _2\"></span>cc<span class=\"_ _2\"></span>ording to a<span class=\"_ _2\"></span>gr<span class=\"_ _2\"></span>eem<span class=\"_ _2\"></span>ents<span class=\"_ _2\"></span>, and al<span class=\"_ _2\"></span>loc<span class=\"_ _2\"></span>ated to \"S<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>y exp<span class=\"_ _2\"></span>ense<span class=\"_ _2\"></span>s\" in the P&amp;L<span class=\"_ _2\"></span>. L<span class=\"_ _2\"></span>SI S<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>S is the own<span class=\"_ _2\"></span>er of the off<span class=\"_ _2\"></span>ice and warehouse facilities ET<span class=\"_ _2\"></span>IA Ecotechnologies rents, and is re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d as a<span class=\"_ _2\"></span>n item und<span class=\"_ _2\"></span>er IFRS 16<span class=\"_ _2\"></span>. Se<span class=\"_ _2\"></span>e fur<span class=\"_ _2\"></span>the<span class=\"_ _2\"></span>r infor<span class=\"_ _2\"></span>mation reg<span class=\"_ _2\"></span>arding IF<span class=\"_ _2\"></span>RS 16 in note 24 L<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>. (b) Sales:(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _1ff\"> </span><span class=\"ff3 ls53 ws68\">2022<span class=\"_ _192\"> </span><span class=\"ff6 ls54 ws69\">2021</span></span>By<span class=\"_ _a9\"> </span><span class=\"ls0 ws0\">Sale t<span class=\"_ _2\"></span>o<span class=\"_ _136\"> </span><span class=\"ls13 ws18\">Des<span class=\"_ _2\"></span>cription</span></span>ET<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>A Ecotechn<span class=\"_ _2\"></span>ologies S.<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>S<span class=\"_ _200\"> </span><span class=\"ls0 ws0\">LCF<span class=\"_ _2\"></span>I S.<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>S</span>Management/consultancy<span class=\"_ _4c\"> </span><span class=\"ff3 ls13 ws18\">0.1<span class=\"_ _206\"> </span></span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   </span>ET<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>A Ecotechn<span class=\"_ _2\"></span>ologies S.<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>S<span class=\"_ _200\"> </span>SCFI S.A.S<span class=\"_ _16e\"> </span><span class=\"ls4a ws5e\">M<span class=\"_ _2\"></span>anagement/consu<span class=\"_ _0\"></span>ltanc<span class=\"_ _2\"></span>y<span class=\"_ _4c\"> </span><span class=\"ff3 ls13 ws18\">0.1<span class=\"_ _206\"> </span></span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   </span></span> 1)Scan<span class=\"_ _0\"></span>sh<span class=\"_ _0\"></span>ip<span class=\"_ _0\"></span> AS<span class=\"_ _12b\"> </span><span class=\"ls0 ws0\">Vow Gre<span class=\"_ _2\"></span>en Met<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>s AS</span>Con<span class=\"_ _2\"></span>sultanc<span class=\"_ _2\"></span>y ser<span class=\"_ _2\"></span>vic<span class=\"_ _2\"></span>e<span class=\"_ _16a\"> </span><span class=\"ff3 ls15 ws1b\">0.<span class=\"_ _2\"></span>4<span class=\"_ _203\"> </span></span><span class=\"ls0 ws0\">0.1</span> 1)Vow<span class=\"_ _2\"></span> A<span class=\"_ _2\"></span>S<span class=\"_ _2\"></span>A<span class=\"_ _199\"> </span><span class=\"ls0 ws0\">Vow Gre<span class=\"_ _2\"></span>en Me<span class=\"_ _2\"></span>tal<span class=\"_ _2\"></span>s A<span class=\"_ _2\"></span>S</span>Intang<span class=\"_ _2\"></span>ible a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ets<span class=\"_ _207\"> </span><span class=\"ff3 ws104\"> <span class=\"_ _9\"></span>-   <span class=\"_ _161\"> </span></span><span class=\"ls70 ws85\">1<span class=\"_ _2\"></span>.0</span> 1)Scan<span class=\"_ _0\"></span>sh<span class=\"_ _0\"></span>ip<span class=\"_ _0\"></span> AS<span class=\"_ _12b\"> </span><span class=\"ls0 ws0\">Vow Gre<span class=\"_ _2\"></span>en Met<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>s AS</span>Process eq<span class=\"_ _0\"></span>uipme<span class=\"_ _0\"></span>nt<span class=\"_ _d2\"> </span><span class=\"ff3 ls57 ws6c\">3<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>.9<span class=\"_ _45\"> </span></span><span class=\"lsbe wsd3\">35.<span class=\"_ _2\"></span>8</span>To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _208\"> </span><span class=\"ls63 ws79\">3<span class=\"_ _2\"></span>7.<span class=\"_ _3\"></span>6<span class=\"_ _db\"> </span><span class=\"ff6 ls5e ws73\">3<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>.9</span></span>1) Vow Gr<span class=\"_ _2\"></span>ee<span class=\"_ _2\"></span>n Met<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>s AS i<span class=\"_ _2\"></span>s an a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>oc<span class=\"_ _2\"></span>iat<span class=\"_ _2\"></span>ed t<span class=\"_ _2\"></span>o Vow ASA wi<span class=\"_ _2\"></span>th a sh<span class=\"_ _2\"></span>are<span class=\"_ _2\"></span>ho<span class=\"_ _2\"></span>ldi<span class=\"_ _2\"></span>ng o<span class=\"_ _2\"></span>f 30.4 pe<span class=\"_ _2\"></span>r ce<span class=\"_ _2\"></span>nt in t<span class=\"_ _2\"></span>he co<span class=\"_ _2\"></span>mp<span class=\"_ _2\"></span>any.The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up have enter<span class=\"_ _2\"></span>ed into a c<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t with Vow Gre<span class=\"_ _2\"></span>en Me<span class=\"_ _2\"></span>tal<span class=\"_ _2\"></span>s AS f<span class=\"_ _2\"></span>or del<span class=\"_ _2\"></span>iver<span class=\"_ _2\"></span>y o<span class=\"_ _2\"></span>f pro<span class=\"_ _2\"></span>ces<span class=\"_ _2\"></span>s equi<span class=\"_ _2\"></span>pment f<span class=\"_ _2\"></span>or the Fo<span class=\"_ _2\"></span>llum pr<span class=\"_ _2\"></span>ojec<span class=\"_ _2\"></span>t. Acc<span class=\"_ _2\"></span>ordi<span class=\"_ _2\"></span>ng to which th<span class=\"_ _2\"></span>e gro<span class=\"_ _2\"></span>up will d<span class=\"_ _2\"></span>elive<span class=\"_ _2\"></span>r pro<span class=\"_ _2\"></span>ces<span class=\"_ _2\"></span>s equ<span class=\"_ _2\"></span>ipment and eng<span class=\"_ _2\"></span>ine<span class=\"_ _2\"></span>ering su<span class=\"_ _2\"></span>ppor<span class=\"_ _3\"></span>t to V<span class=\"_ _0\"></span>ow G<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>en Met<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>s\u2019 bio<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>arb<span class=\"_ _2\"></span>on pl<span class=\"_ _2\"></span>ant at Follu<span class=\"_ _2\"></span>m in Nor<span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>ay<span class=\"_ _0\"></span>. Gr<span class=\"_ _2\"></span>oss m<span class=\"_ _2\"></span>arg<span class=\"_ _2\"></span>in fro<span class=\"_ _2\"></span>m pro<span class=\"_ _2\"></span>ces<span class=\"_ _2\"></span>s equ<span class=\"_ _2\"></span>ipment deli<span class=\"_ _2\"></span>ver<span class=\"_ _2\"></span>y is e<span class=\"_ _2\"></span>liminate<span class=\"_ _2\"></span>d pro<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>onal<span class=\"_ _2\"></span>ly to the gr<span class=\"_ _2\"></span>oup sha<span class=\"_ _2\"></span>reho<span class=\"_ _2\"></span>lding in the c<span class=\"_ _2\"></span>ompa<span class=\"_ _2\"></span>ny<span class=\"_ _0\"></span>. Th<span class=\"_ _2\"></span>e elimin<span class=\"_ _2\"></span>ation is i<span class=\"_ _2\"></span>nclud<span class=\"_ _2\"></span>ed a<span class=\"_ _2\"></span>s shar<span class=\"_ _2\"></span>e of net prof<span class=\"_ _2\"></span>it fr<span class=\"_ _2\"></span>om a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ociate<span class=\"_ _2\"></span>d com<span class=\"_ _2\"></span>pany und<span class=\"_ _2\"></span>er fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>al items<span class=\"_ _2\"></span>. Se<span class=\"_ _2\"></span>e note 18 for m<span class=\"_ _2\"></span>ore in<span class=\"_ _2\"></span>form<span class=\"_ _2\"></span>ation<span class=\"_ _2\"></span>. The g<span class=\"_ _2\"></span>roup a<span class=\"_ _2\"></span>ls<span class=\"_ _2\"></span>o deli<span class=\"_ _2\"></span>ver<span class=\"_ _2\"></span>s con<span class=\"_ _2\"></span>sultanc<span class=\"_ _2\"></span>y ser<span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>ice to Vow Gr<span class=\"_ _2\"></span>een M<span class=\"_ _2\"></span>eta<span class=\"_ _2\"></span>ls A<span class=\"_ _2\"></span>S. T<span class=\"_ _2\"></span>he se<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>vis<span class=\"_ _2\"></span>es co<span class=\"_ _2\"></span>mpri<span class=\"_ _2\"></span>se acc<span class=\"_ _2\"></span>ounting<span class=\"_ _2\"></span>, I<span class=\"_ _2\"></span>T an<span class=\"_ _2\"></span>d admini<span class=\"_ _2\"></span>str<span class=\"_ _2\"></span>ation se<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>vic<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>.(c<span class=\"_ _0\"></span>) B<span class=\"_ _2\"></span>ala<span class=\"_ _2\"></span>nce w<span class=\"_ _2\"></span>ith r<span class=\"_ _2\"></span>elat<span class=\"_ _2\"></span>ed pa<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>ies:(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _209\"> </span><span class=\"ff3 ls0 ws0\">31 D<span class=\"_ _2\"></span>ec 20<span class=\"_ _2\"></span>22<span class=\"_ _145\"> </span><span class=\"ff6\">31 D<span class=\"_ _2\"></span>ec 2021</span></span>Receiva<span class=\"_ _2\"></span>ble inScan<span class=\"_ _0\"></span>sh<span class=\"_ _0\"></span>ip<span class=\"_ _0\"></span> AS<span class=\"_ _13f\"> </span><span class=\"ls0 ws0\">Vow Gre<span class=\"_ _2\"></span>en Met<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>s AS<span class=\"_ _20a\"> </span><span class=\"ff3 ls15 ws1b\">0.5<span class=\"_ _198\"> </span></span>38.1</span>Vow<span class=\"_ _2\"></span> A<span class=\"_ _2\"></span>S<span class=\"_ _2\"></span>A<span class=\"_ _20b\"> </span><span class=\"ls0 ws0\">Vow Gre<span class=\"_ _2\"></span>en Met<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>s AS<span class=\"_ _20\"> </span><span class=\"ff3 ls15 ws1b\">1<span class=\"_ _2\"></span>.0<span class=\"_ _203\"> </span></span><span class=\"ls70 ws85\">1.0</span></span>T<span class=\"_ _0\"></span>ot<span class=\"_ _2\"></span>al rec<span class=\"_ _2\"></span>eiv<span class=\"_ _2\"></span>abl<span class=\"_ _2\"></span>es fr<span class=\"_ _2\"></span>om re<span class=\"_ _2\"></span>late<span class=\"_ _2\"></span>d par<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>es<span class=\"_ _20c\"> </span><span class=\"ls6b ws80\">1.5<span class=\"_ _db\"> </span><span class=\"ff6 ls85 ws9b\">39.<span class=\"_ _2\"></span>0</span></span>Liabilities inET<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>A Ecotechn<span class=\"_ _2\"></span>ologies S.<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>S<span class=\"_ _90\"> </span>L<span class=\"_ _2\"></span>SI S<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>.S<span class=\"_ _1f1\"> </span><span class=\"ff3 ls13 ws18\">0.1<span class=\"_ _e0\"> </span></span><span class=\"ws104\"> <span class=\"_ _8\"> </span>-   </span>ET<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>A Ecotechn<span class=\"_ _2\"></span>ologies S.<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>S<span class=\"_ _90\"> </span><span class=\"ls67 ws7d\">SCFI S.A<span class=\"_ _2\"></span>.S<span class=\"_ _20d\"> </span><span class=\"ff3 ls13 ws18\">0.1<span class=\"_ _203\"> </span></span><span class=\"ls5f ws74\">0.3</span></span>T<span class=\"_ _0\"></span>otal liabilities<span class=\"_ _0\"></span> to rel<span class=\"_ _2\"></span>ated parties<span class=\"_ _20e\"> </span><span class=\"ls15 ws1b\">0.3<span class=\"_ _203\"> </span><span class=\"ff6 ls5f ws74\">0.<span class=\"_ _2\"></span>3</span></span>Liabilities to<span class=\"_ _0\"></span>ward rel<span class=\"_ _2\"></span>ated parties are not interest bearing. (d) Overview of subsidiaries:The following s<span class=\"_ _0\"></span>ubsidaries are included in the consolidat<span class=\"_ _0\"></span>ed financial statements:Date of ac<span class=\"_ _2\"></span>quisi<span class=\"_ _2\"></span>tion/ Co<span class=\"_ _2\"></span>untr<span class=\"_ _2\"></span>y of % equi<span class=\"_ _2\"></span>ty a<span class=\"_ _2\"></span>nd Co<span class=\"_ _2\"></span>mpa<span class=\"_ _2\"></span>nyIncorporationincorporationvoting shareSc<span class=\"_ _2\"></span>ansh<span class=\"_ _2\"></span>ip Ame<span class=\"_ _2\"></span>ric<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>s Inc<span class=\"_ _2\"></span>.<span class=\"_ _13b\"> </span>01.12.2008<span class=\"_ _d7\"> </span><span class=\"ls16 ws1d\">USA<span class=\"_ _73\"> </span><span class=\"ls62 ws78\">10<span class=\"_ _2\"></span>0%</span></span> 1)Sc<span class=\"_ _2\"></span>anship<span class=\"_ _0\"></span> C<span class=\"_ _2\"></span>anada Inc.14.07<span class=\"_ _1\"></span>.<span class=\"_ _2\"></span>2011<span class=\"_ _1ba\"> </span><span class=\"ls4a ws5e\">C<span class=\"_ _2\"></span>anada<span class=\"_ _28\"> </span><span class=\"ls62 ws78\">100<span class=\"_ _2\"></span>%</span></span>Scan<span class=\"_ _0\"></span>sh<span class=\"_ _0\"></span>ip<span class=\"_ _0\"></span> AS<span class=\"_ _73\"> </span>01.03.<span class=\"_ _2\"></span>20<span class=\"_ _2\"></span>07<span class=\"_ _6d\"> </span><span class=\"ls62 ws78\">No<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>way <span class=\"_ _20f\"> </span>100<span class=\"_ _2\"></span>%</span>Sc<span class=\"_ _2\"></span>ansh<span class=\"_ _2\"></span>ip Pol<span class=\"_ _2\"></span>and S<span class=\"_ _2\"></span>p z o.o.<span class=\"_ _144\"> </span>12<span class=\"_ _2\"></span>.08.2014<span class=\"_ _d7\"> </span><span class=\"ls4a ws5e\">Poland<span class=\"_ _177\"> </span><span class=\"ls62 ws78\">10<span class=\"_ _2\"></span>0%</span></span> 2)CH<span class=\"_ _2\"></span>X Mari<span class=\"_ _2\"></span>time Inc<span class=\"_ _2\"></span>.06.07<span class=\"_ _1\"></span>.2015<span class=\"_ _1fc\"> </span><span class=\"ls16 ws1d\">USA<span class=\"_ _191\"> </span><span class=\"ls59 ws6f\">70<span class=\"_ _2\"></span>%</span></span>ET<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>A Ecotechn<span class=\"_ _2\"></span>ologies S.<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>S<span class=\"_ _165\"> </span>1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>19<span class=\"_ _1fc\"> </span><span class=\"ls87 ws9d\">Fr<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>ce<span class=\"_ _74\"> </span><span class=\"ls62 ws78\">10<span class=\"_ _2\"></span>0%</span></span>Ascodero<span class=\"_ _0\"></span> Producti<span class=\"_ _0\"></span>que S.A.S<span class=\"_ _14e\"> </span>1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>10<span class=\"_ _2\"></span>.<span class=\"_ _3\"></span>20<span class=\"_ _3\"></span>19<span class=\"_ _1fc\"> </span><span class=\"ls87 ws9d\">Fra<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>e<span class=\"_ _210\"> </span><span class=\"ls69 ws7e\">93%</span></span>Biog<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>en Afr<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>a S.<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>S<span class=\"_ _88\"> </span>1<span class=\"_ _3\"></span>5.<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>19<span class=\"_ _1fc\"> </span><span class=\"ls87 ws9d\">Fr<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>ce<span class=\"_ _210\"> </span><span class=\"ls64 ws7a\">57<span class=\"_ _2\"></span>%</span></span>Vow Industr<span class=\"_ _2\"></span>ies A<span class=\"_ _2\"></span>S<span class=\"_ _2f\"> </span>07<span class=\"_ _1\"></span>.11.<span class=\"_ _2\"></span>201<span class=\"_ _0\"></span>9<span class=\"_ _1fc\"> </span><span class=\"ls62 ws78\">N<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>way<span class=\"_ _2\"></span> <span class=\"_ _20f\"> </span>100%</span>C. H<span class=\"_ _2\"></span>. Evens<span class=\"_ _2\"></span>en Indus<span class=\"_ _2\"></span>trio<span class=\"_ _2\"></span>vner A<span class=\"_ _2\"></span>S<span class=\"_ _37\"> </span>30.03.<span class=\"_ _2\"></span>2022<span class=\"_ _1ba\"> </span><span class=\"ls62 ws78\">Nor<span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>ay <span class=\"_ _20f\"> </span>100%</span>Vo<span class=\"_ _0\"></span>w Automation<span class=\"_ _0\"></span> A<span class=\"_ _2\"></span>S<span class=\"_ _42\"> </span>15.07<span class=\"_ _1\"></span>.2022<span class=\"_ _1fc\"> </span><span class=\"ls62 ws78\">Nor<span class=\"_ _3\"></span>way <span class=\"_ _211\"> </span><span class=\"ls5a ws70\">5<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>1%</span></span>1)<span class=\"_ _0\"></span>  The company is under liquididation.2)  The co<span class=\"_ _2\"></span>mp<span class=\"_ _2\"></span>any<span class=\"_ _2\"></span>'s m<span class=\"_ _2\"></span>ain o<span class=\"_ _2\"></span>bje<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tiv<span class=\"_ _2\"></span>e is t<span class=\"_ _2\"></span>o dev<span class=\"_ _2\"></span>el<span class=\"_ _2\"></span>op an e<span class=\"_ _2\"></span>xh<span class=\"_ _2\"></span>au<span class=\"_ _2\"></span>st g<span class=\"_ _2\"></span>as m<span class=\"_ _2\"></span>ana<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>me<span class=\"_ _2\"></span>nt sy<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>em<span class=\"_ _2\"></span>.Remu<span class=\"_ _2\"></span>ner<span class=\"_ _2\"></span>ation to m<span class=\"_ _2\"></span>ana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt an<span class=\"_ _2\"></span>d boa<span class=\"_ _2\"></span>rd of di<span class=\"_ _2\"></span>rec<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>rs: <span class=\"ff6\">S<span class=\"_ _2\"></span>ee n<span class=\"_ _2\"></span>ote 6.</span>NOTE 1<span class=\"_ _2\"></span>8 <span class=\"_ _3\"></span> <span class=\"fc6\">IN<span class=\"_ _2\"></span>VES<span class=\"_ _2\"></span>TMENT IN A<span class=\"_ _2\"></span>SSOC<span class=\"_ _2\"></span>IA<span class=\"_ _0\"></span>TE COMP<span class=\"_ _0\"></span>AN<span class=\"_ _2\"></span>Y</span>The c<span class=\"_ _2\"></span>onc<span class=\"_ _2\"></span>ept, d<span class=\"_ _2\"></span>esig<span class=\"_ _2\"></span>n and bu<span class=\"_ _2\"></span>sines<span class=\"_ _2\"></span>s pl<span class=\"_ _2\"></span>an for d<span class=\"_ _2\"></span>evelop<span class=\"_ _2\"></span>ing a pl<span class=\"_ _2\"></span>ant pro<span class=\"_ _2\"></span>duci<span class=\"_ _2\"></span>ng bioc<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>bon u<span class=\"_ _2\"></span>sing pyr<span class=\"_ _2\"></span>olysis te<span class=\"_ _2\"></span>chn<span class=\"_ _2\"></span>olog<span class=\"_ _2\"></span>y wa<span class=\"_ _2\"></span>s de<span class=\"_ _2\"></span>mer<span class=\"_ _2\"></span>ged fro<span class=\"_ _2\"></span>m Vow ASA in<span class=\"_ _2\"></span>to Vow Green M<span class=\"_ _2\"></span>eta<span class=\"_ _2\"></span>ls (<span class=\"_ _2\"></span>VG<span class=\"_ _2\"></span>M) in 2021<span class=\"_ _2\"></span>. Sha<span class=\"_ _2\"></span>res in VGM wa<span class=\"_ _2\"></span>s di<span class=\"_ _2\"></span>strib<span class=\"_ _2\"></span>uted to th<span class=\"_ _2\"></span>e shar<span class=\"_ _2\"></span>ehol<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>s of Vow ASA<span class=\"_ _3\"></span>. The tra<span class=\"_ _2\"></span>nsac<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n wa<span class=\"_ _2\"></span>s con<span class=\"_ _2\"></span>sider<span class=\"_ _2\"></span>ed a<span class=\"_ _2\"></span>s dis<span class=\"_ _2\"></span>tribu<span class=\"_ _2\"></span>tion of a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ets o<span class=\"_ _2\"></span>ther tha<span class=\"_ _2\"></span>n ca<span class=\"_ _2\"></span>sh a<span class=\"_ _2\"></span>s di<span class=\"_ _2\"></span>vide<span class=\"_ _2\"></span>nds to it<span class=\"_ _2\"></span>s owne<span class=\"_ _2\"></span>rs (<span class=\"_ _2\"></span>IFRIC 17). Fair value o<span class=\"_ _2\"></span>f VGM at the po<span class=\"_ _2\"></span>int of dem<span class=\"_ _2\"></span>erg<span class=\"_ _2\"></span>er wa<span class=\"_ _2\"></span>s NO<span class=\"_ _2\"></span>K 492 million a<span class=\"_ _2\"></span>nd c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing valu<span class=\"_ _2\"></span>e set at N<span class=\"_ _2\"></span>OK 150 mi<span class=\"_ _2\"></span>llion<span class=\"_ _2\"></span>, gi<span class=\"_ _2\"></span>ving a f<span class=\"_ _2\"></span>air valu<span class=\"_ _2\"></span>e gain of th<span class=\"_ _2\"></span>e con<span class=\"_ _2\"></span>sider<span class=\"_ _2\"></span>atio<span class=\"_ _2\"></span>n share<span class=\"_ _2\"></span>s dis<span class=\"_ _2\"></span>tribute<span class=\"_ _2\"></span>d to the sha<span class=\"_ _2\"></span>reh<span class=\"_ _2\"></span>olde<span class=\"_ _2\"></span>rs in Vow AS<span class=\"_ _2\"></span>A at NO<span class=\"_ _2\"></span>K 341.6 m<span class=\"_ _2\"></span>illio<span class=\"_ _2\"></span>n. Th<span class=\"_ _2\"></span>e gain of N<span class=\"_ _2\"></span>OK 341<span class=\"_ _2\"></span>.6 milli<span class=\"_ _2\"></span>on wa<span class=\"_ _2\"></span>s re<span class=\"_ _2\"></span>cor<span class=\"_ _2\"></span>ded a<span class=\"_ _2\"></span>s inc<span class=\"_ _2\"></span>ome un<span class=\"_ _2\"></span>der f<span class=\"_ _2\"></span>inan<span class=\"_ _2\"></span>cial ite<span class=\"_ _2\"></span>ms in 2021<span class=\"_ _2\"></span>.Foll<span class=\"_ _2\"></span>owing the d<span class=\"_ _2\"></span>emer<span class=\"_ _2\"></span>ger on 9 J<span class=\"_ _2\"></span>uly 2021, Vow A<span class=\"_ _2\"></span>SA ho<span class=\"_ _2\"></span>lds 30.<span class=\"_ _2\"></span>4 per c<span class=\"_ _2\"></span>ent of th<span class=\"_ _2\"></span>e share<span class=\"_ _2\"></span>s in VGM a<span class=\"_ _2\"></span>nd re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>s it a<span class=\"_ _2\"></span>s an a<span class=\"_ _2\"></span>sso<span class=\"_ _2\"></span>ciate com<span class=\"_ _2\"></span>pany whi<span class=\"_ _2\"></span>ch is ac<span class=\"_ _2\"></span>cou<span class=\"_ _2\"></span>nted for u<span class=\"_ _2\"></span>sing the e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y meth<span class=\"_ _2\"></span>od in the consolidated financial stat<span class=\"_ _0\"></span>ement<span class=\"_ _2\"></span>s. The inv<span class=\"_ _0\"></span>es<span class=\"_ _2\"></span>tment was re<span class=\"_ _2\"></span>cogn<span class=\"_ _2\"></span>ise<span class=\"_ _2\"></span>d at fair v<span class=\"_ _2\"></span>alue at in<span class=\"_ _2\"></span>cepti<span class=\"_ _2\"></span>on and a<span class=\"_ _2\"></span>re subs<span class=\"_ _2\"></span>equ<span class=\"_ _2\"></span>ently adjus<span class=\"_ _2\"></span>ted fo<span class=\"_ _2\"></span>r shar<span class=\"_ _2\"></span>e of prof<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>s and p<span class=\"_ _2\"></span>otential di<span class=\"_ _2\"></span>vid<span class=\"_ _2\"></span>ends f<span class=\"_ _2\"></span>rom VG<span class=\"_ _2\"></span>M. The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up\u2019s share of pr<span class=\"_ _2\"></span>ofit o<span class=\"_ _2\"></span>r los<span class=\"_ _2\"></span>s from th<span class=\"_ _2\"></span>e a<span class=\"_ _2\"></span>sso<span class=\"_ _2\"></span>ciate co<span class=\"_ _2\"></span>mpany is inc<span class=\"_ _2\"></span>lude<span class=\"_ _2\"></span>d in prof<span class=\"_ _2\"></span>it or lo<span class=\"_ _2\"></span>ss und<span class=\"_ _2\"></span>er fin<span class=\"_ _2\"></span>anci<span class=\"_ _2\"></span>al items<span class=\"_ _2\"></span>. The f<span class=\"_ _2\"></span>oll<span class=\"_ _2\"></span>owing t<span class=\"_ _2\"></span>abl<span class=\"_ _2\"></span>e illus<span class=\"_ _2\"></span>tra<span class=\"_ _2\"></span>tes th<span class=\"_ _2\"></span>e summ<span class=\"_ _2\"></span>aris<span class=\"_ _2\"></span>ed fi<span class=\"_ _2\"></span>nan<span class=\"_ _2\"></span>cial inf<span class=\"_ _2\"></span>orm<span class=\"_ _2\"></span>ation o<span class=\"_ _2\"></span>f the g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up\u2019s invest<span class=\"_ _2\"></span>ment in Vow Gr<span class=\"_ _2\"></span>een M<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>als<span class=\"_ _2\"></span>:(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _212\"> </span><span class=\"ff3 ls53 ws68\">2022<span class=\"_ _fe\"> </span><span class=\"ff6 ls54 ws69\">202<span class=\"_ _2\"></span>1</span></span>Curr<span class=\"_ _2\"></span>ent as<span class=\"_ _2\"></span>sets<span class=\"_ _213\"> </span><span class=\"ff3 ls15 ws1b\">43.6<span class=\"_ _214\"> </span></span><span class=\"ls85 ws9b\">69.<span class=\"_ _3\"></span>4</span>Non-<span class=\"_ _2\"></span>curr<span class=\"_ _2\"></span>ent as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s<span class=\"_ _215\"> </span><span class=\"ff3 ls13 ws18\">88.1<span class=\"_ _bd\"> </span></span><span class=\"ls88 ws9e\">74<span class=\"_ _3\"></span>.9</span>Current liabilities<span class=\"_ _175\"> </span><span class=\"ff3 ls54 ws69\">(5.<span class=\"_ _2\"></span>6)<span class=\"_ _10a\"> </span></span><span class=\"ls87 ws9d\">(3.0)</span>Non-current liabilities<span class=\"_ _216\"> </span><span class=\"ff3 ls0 ws0\">(0.<span class=\"_ _2\"></span>2)<span class=\"_ _1b8\"> </span></span><span class=\"ls66 ws7b\">(0.<span class=\"_ _2\"></span>1)</span>Equity<span class=\"_ _1e0\"> </span><span class=\"ls57 ws6c\">1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.9<span class=\"_ _11d\"> </span><span class=\"ff6 ls8a ws6e\">14<span class=\"_ _0\"></span>1.2</span></span>Gro<span class=\"_ _2\"></span>up\u2019s share in e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y \u2013 30.<span class=\"_ _2\"></span>4%<span class=\"_ _10e\"> </span><span class=\"ff3 ls86 ws9c\">38.2<span class=\"_ _10a\"> </span></span><span class=\"ls54 ws69\">4<span class=\"_ _2\"></span>3.0</span>Goo<span class=\"_ _2\"></span>dwill<span class=\"_ _217\"> </span><span class=\"ff3 ls6d ws82\">82.2<span class=\"_ _11b\"> </span></span><span class=\"ls85 ws9b\">9<span class=\"_ _3\"></span>9.<span class=\"_ _2\"></span>6</span>Group\u2019<span class=\"_ _0\"></span>s carrying amount of<span class=\"_ _0\"></span> the investment<span class=\"_ _218\"> </span><span class=\"ls15 ws1b\">120.<span class=\"_ _2\"></span>5<span class=\"_ _108\"> </span><span class=\"ff6 ls7c ws92\">142<span class=\"_ _2\"></span>.6</span></span>(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _212\"> </span><span class=\"ff3 ls53 ws68\">2022<span class=\"_ _fe\"> </span><span class=\"ff6 ls54 ws69\">202<span class=\"_ _2\"></span>1</span></span>Adminis<span class=\"_ _2\"></span>trative exp<span class=\"_ _2\"></span>ense<span class=\"_ _2\"></span>s<span class=\"_ _219\"> </span><span class=\"ff3 ls63 ws79\">(<span class=\"_ _2\"></span>17.<span class=\"_ _3\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _158\"> </span></span><span class=\"ls61 ws77\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>0.7<span class=\"_ _3\"></span>)</span>Finance i<span class=\"_ _0\"></span>ncome<span class=\"_ _e7\"> </span><span class=\"ff3\">0.3<span class=\"_ _b6\"> </span></span><span class=\"ls0 ws104\"> <span class=\"_ _8\"> </span>-   </span>Finance costs<span class=\"_ _21a\"> </span><span class=\"ff3 ls70 ws85\">(0.0)<span class=\"_ _10a\"> </span></span><span class=\"ls66 ws7b\">(0.<span class=\"_ _2\"></span>0)</span>Profit before<span class=\"_ _0\"></span> tax<span class=\"_ _1d8\"> </span><span class=\"ls63 ws79\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>7.<span class=\"_ _2\"></span>1<span class=\"_ _3\"></span>)<span class=\"_ _158\"> </span><span class=\"ff6 ls61 ws77\">(1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)</span></span>Inco<span class=\"_ _2\"></span>me ta<span class=\"_ _2\"></span>x exp<span class=\"_ _2\"></span>ens<span class=\"_ _2\"></span>e<span class=\"_ _102\"> </span><span class=\"ff3 ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _48\"> </span><span class=\"ff6\"> <span class=\"_ _9\"> </span>-   </span></span>Pro<span class=\"_ _2\"></span>fit f<span class=\"_ _2\"></span>or th<span class=\"_ _2\"></span>e year<span class=\"_ _21b\"> </span><span class=\"ls63 ws79\">(<span class=\"_ _2\"></span>17.<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>)<span class=\"_ _11d\"> </span><span class=\"ff6 ls61 ws77\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>0.7<span class=\"_ _3\"></span>)</span></span>T<span class=\"_ _0\"></span>otal comprehensive i<span class=\"_ _0\"></span>ncom<span class=\"_ _2\"></span>e for the<span class=\"_ _0\"></span> year<span class=\"_ _21c\"> </span><span class=\"ls63 ws79\">(<span class=\"_ _2\"></span>17.<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>)<span class=\"_ _11d\"> </span><span class=\"ff6 ls61 ws77\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>0.7<span class=\"_ _3\"></span>)</span></span>Gro<span class=\"_ _2\"></span>up\u2019s share of p<span class=\"_ _2\"></span>rofi<span class=\"_ _2\"></span>t for th<span class=\"_ _2\"></span>e year, incl. e<span class=\"_ _2\"></span>liminate<span class=\"_ _2\"></span>d intern<span class=\"_ _2\"></span>al gain e<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>ts<span class=\"_ _21d\"> </span><span class=\"ff3 ls56 ws6b\">(22<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _11b\"> </span></span><span class=\"ls58 ws6d\">(<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>4<span class=\"_ _3\"></span>)</span>VGM wa<span class=\"_ _2\"></span>s li<span class=\"_ _2\"></span>sted o<span class=\"_ _2\"></span>n Oslo Sto<span class=\"_ _2\"></span>ck E<span class=\"_ _2\"></span>xchange 1<span class=\"_ _2\"></span>2 July 2022<span class=\"_ _2\"></span>.NOTE 19 <span class=\"_ _3\"></span> <span class=\"_ _2\"></span><span class=\"fc6 lscc ws119\">TA<span class=\"_ _9\"></span>X</span>Spe<span class=\"_ _2\"></span>cif<span class=\"_ _2\"></span>icat<span class=\"_ _2\"></span>ion o<span class=\"_ _2\"></span>f inco<span class=\"_ _2\"></span>me ta<span class=\"_ _2\"></span>x: (Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _21e\"> </span><span class=\"ff3 ls53 ws68\">2022<span class=\"_ _fe\"> </span><span class=\"ff6 ls54 ws69\">202<span class=\"_ _2\"></span>1</span></span>Inco<span class=\"_ _2\"></span>me ta<span class=\"_ _2\"></span>x p<span class=\"_ _2\"></span>ayable<span class=\"_ _21b\"> </span><span class=\"ff3 ls15 ws1b\">(3.0)<span class=\"_ _92\"> </span></span><span class=\"ws104\"> <span class=\"_ _8\"> </span>-   </span>Chang<span class=\"_ _2\"></span>e in defe<span class=\"_ _2\"></span>rre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>x<span class=\"_ _21f\"> </span><span class=\"ff3 ls57 ws6c\">1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.9<span class=\"_ _9c\"> </span></span><span class=\"lsb4 wsff\">(1<span class=\"_ _2\"></span>.0)</span>T<span class=\"_ _0\"></span>ot<span class=\"_ _2\"></span>al inc<span class=\"_ _2\"></span>ome ta<span class=\"_ _2\"></span>x exp<span class=\"_ _2\"></span>ens<span class=\"_ _2\"></span>es<span class=\"_ _220\"> </span><span class=\"ls63 ws79\">7.<span class=\"_ _2\"></span>9<span class=\"_ _cf\"> </span><span class=\"ff6 lsb4 wsff\">(1.<span class=\"_ _2\"></span>0)</span></span>Spe<span class=\"_ _2\"></span>cif<span class=\"_ _2\"></span>icat<span class=\"_ _2\"></span>ion o<span class=\"_ _2\"></span>f temp<span class=\"_ _2\"></span>ora<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y dif<span class=\"_ _2\"></span>fer<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>ces a<span class=\"_ _2\"></span>nd def<span class=\"_ _2\"></span>err<span class=\"_ _2\"></span>ed t<span class=\"_ _2\"></span>ax:(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _1a6\"> </span><span class=\"ff3 ls0 ws0\">3<span class=\"_ _2\"></span>1 Dec 2<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>22<span class=\"_ _140\"> </span><span class=\"ff6\">31 Dec 2021</span></span>Proper<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, plant and equipment<span class=\"_ _19d\"> </span><span class=\"ff3 lsb5 ws100\">(1<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>)<span class=\"_ _108\"> </span><span class=\"ff6\">(14<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4)</span></span>Intangib<span class=\"_ _2\"></span>les<span class=\"_ _221\"> </span><span class=\"ff3 ls16 ws1d\">32.<span class=\"_ _2\"></span>2<span class=\"_ _bb\"> </span></span><span class=\"ls0 ws0\">-</span>Construc<span class=\"_ _2\"></span>tion contracts<span class=\"_ _222\"> </span><span class=\"ff3 ls57 ws6c\">5<span class=\"_ _2\"></span>51<span class=\"_ _3\"></span>.9<span class=\"_ _10f\"> </span></span><span class=\"ls85 ws9b\">3<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>9.<span class=\"_ _2\"></span>8</span>Deferred income<span class=\"_ _1e5\"> </span><span class=\"ff3 lsb5 ws100\">(1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _83\"> </span></span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   </span>Other items<span class=\"_ _223\"> </span><span class=\"ff3 ls92 ws94\">(0<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3)<span class=\"_ _10a\"> </span></span><span class=\"ls66 ws7b\">(0.1<span class=\"_ _2\"></span>)</span>Receivables<span class=\"_ _224\"> </span><span class=\"ff3 ls92 ws94\">(0<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3)<span class=\"_ _10a\"> </span></span><span class=\"ls9b wsb3\">(0<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3)</span>Lea<span class=\"_ _2\"></span>sing<span class=\"_ _17f\"> </span><span class=\"ff3 lsb5 ws100\">(1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4)<span class=\"_ _9c\"> </span></span><span class=\"ls53 ws68\">2.8</span>T<span class=\"_ _0\"></span>ax loss carr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>ward<span class=\"_ _225\"> </span><span class=\"ff3 lsb9 ws105\">(4<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>1<span class=\"_ _3\"></span>.<span class=\"_ _2\"></span>8)<span class=\"_ _eb\"> </span></span><span class=\"ls58 ws6d\">(<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>)</span>T<span class=\"_ _0\"></span>otal temporary differen<span class=\"_ _2\"></span>ces<span class=\"_ _d4\"> </span><span class=\"ls5d ws72\">1<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>9.<span class=\"_ _2\"></span>5<span class=\"_ _11d\"> </span><span class=\"ff6 ls62 ws78\">10<span class=\"_ _2\"></span>0.<span class=\"_ _2\"></span>8</span></span>Not r<span class=\"_ _2\"></span>eco<span class=\"_ _2\"></span>gnis<span class=\"_ _2\"></span>ed ta<span class=\"_ _2\"></span>x lo<span class=\"_ _2\"></span>ss c<span class=\"_ _2\"></span>arr<span class=\"_ _3\"></span>y for<span class=\"_ _2\"></span>war<span class=\"_ _2\"></span>d<span class=\"_ _160\"> </span><span class=\"ff3 ls67 ws7d\">21<span class=\"_ _2\"></span>.5<span class=\"_ _5a\"> </span></span><span class=\"ls53 ws68\">8.4</span>T<span class=\"_ _0\"></span>otal b<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>sis for d<span class=\"_ _2\"></span>efer<span class=\"_ _2\"></span>red t<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>x<span class=\"_ _226\"> </span><span class=\"ff3 ls15 ws1b\">1<span class=\"_ _0\"></span>71<span class=\"_ _2\"></span>.0<span class=\"_ _158\"> </span><span class=\"ff6 ls85 ws9b\">1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>9.<span class=\"_ _3\"></span>2</span></span>Ne<span class=\"_ _2\"></span>t def<span class=\"_ _2\"></span>err<span class=\"_ _2\"></span>ed ta<span class=\"_ _2\"></span>x lia<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>y (2<span class=\"_ _2\"></span>2%)<span class=\"_ _1a2\"> </span><span class=\"ls63 ws79\">3<span class=\"_ _3\"></span>7.<span class=\"_ _2\"></span>6<span class=\"_ _214\"> </span><span class=\"ff6 ls70 ws85\">24.0</span></span>Rec<span class=\"_ _2\"></span>onc<span class=\"_ _2\"></span>iliati<span class=\"_ _2\"></span>on of e<span class=\"_ _2\"></span>ff<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ve ta<span class=\"_ _2\"></span>x rate:(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _212\"> </span><span class=\"ff3 ls53 ws68\">2022<span class=\"_ _fe\"> </span><span class=\"ff6 ls54 ws69\">202<span class=\"_ _2\"></span>1</span></span>Profit before income tax<span class=\"_ _222\"> </span><span class=\"ff3 ls48 ws5c\">22.3<span class=\"_ _108\"> </span></span><span class=\"ls87 ws9d\">322<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3</span>Ex<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d inco<span class=\"_ _2\"></span>me ta<span class=\"_ _2\"></span>x a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>sed at th<span class=\"_ _2\"></span>e ta<span class=\"_ _2\"></span>x r<span class=\"_ _2\"></span>ate for the p<span class=\"_ _2\"></span>are<span class=\"_ _2\"></span>nt comp<span class=\"_ _2\"></span>any (22%)<span class=\"_ _19a\"> </span><span class=\"ff3 ls57 ws6c\">4<span class=\"_ _2\"></span>.9<span class=\"_ _214\"> </span></span><span class=\"ls5e ws73\">7<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.9</span>Adjus<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>d for t<span class=\"_ _2\"></span>ax e<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t of t<span class=\"_ _2\"></span>he f<span class=\"_ _2\"></span>ollow<span class=\"_ _2\"></span>ing ite<span class=\"_ _2\"></span>ms:Permanent differenc<span class=\"_ _2\"></span>es<span class=\"_ _1ae\"> </span><span class=\"ff3 ls86 ws9c\">5.5<span class=\"_ _fe\"> </span></span>(72.6<span class=\"_ _0\"></span>)Unrecognise<span class=\"_ _2\"></span>d deferred ta<span class=\"_ _2\"></span>x ass<span class=\"_ _2\"></span>ets<span class=\"_ _227\"> </span><span class=\"ff3 ls57 ws6c\">2<span class=\"_ _2\"></span>.9<span class=\"_ _228\"> </span></span><span class=\"ls61 ws77\">0<span class=\"_ _2\"></span>.7</span>T<span class=\"_ _0\"></span>a<span class=\"_ _2\"></span>x refu<span class=\"_ _2\"></span>nd fr<span class=\"_ _2\"></span>om pre<span class=\"_ _2\"></span>viou<span class=\"_ _2\"></span>s year<span class=\"_ _2\"></span>s<span class=\"_ _229\"> </span><span class=\"ff3 ls15 ws1b\">(3.0)<span class=\"_ _d2\"> </span></span><span class=\"ws104\"> <span class=\"_ _8\"> </span>-   </span>Deferred ta<span class=\"_ _2\"></span>xes acquired i<span class=\"_ _0\"></span>n business combinations<span class=\"_ _22a\"> </span><span class=\"ff3 ls48 ws5c\">(<span class=\"_ _0\"></span>2.3)<span class=\"_ _d2\"> </span><span class=\"ff6 ls0 ws104\"> <span class=\"_ _9\"> </span>-   </span></span>Curr<span class=\"_ _2\"></span>enc<span class=\"_ _2\"></span>y transl<span class=\"_ _2\"></span>ation ef<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts<span class=\"_ _22b\"> </span><span class=\"ff3 ls70 ws85\">(0.1<span class=\"_ _2\"></span>)<span class=\"_ _92\"> </span></span><span class=\"ls0 ws104\"> <span class=\"_ _8\"> </span>-   </span>T<span class=\"_ _0\"></span>ot<span class=\"_ _2\"></span>al inc<span class=\"_ _2\"></span>ome ta<span class=\"_ _2\"></span>x exp<span class=\"_ _2\"></span>ens<span class=\"_ _2\"></span>es<span class=\"_ _1e7\"> </span>7.9<span class=\"_ _cf\"> </span><span class=\"ff6 lsb4 wsff\">(1<span class=\"_ _2\"></span>.0)</span>NOTE 20 <span class=\"_ _9\"></span> <span class=\"fc6 ls11 ws15\">PROPE<span class=\"_ _2\"></span>RT<span class=\"_ _3\"></span>Y<span class=\"_ _c8\"></span>, PL<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>NT AN<span class=\"_ _2\"></span>D EQUIPM<span class=\"_ _2\"></span>ENT</span>2022: Of<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>ice<span class=\"_ _2\"></span>, furn<span class=\"_ _2\"></span>iture (Amounts in<span class=\"_ _0\"></span> NOK million)and e<span class=\"_ _2\"></span>quipme<span class=\"_ _2\"></span>nt Cos<span class=\"_ _2\"></span>t:At 1 Janua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y 2022<span class=\"_ _22c\"> </span><span class=\"lsca ws55\">43.3</span>Additions<span class=\"_ _22d\"> </span><span class=\"ls70 ws85\">18.0</span>Additions<span class=\"_ _0\"></span> fr<span class=\"_ _2\"></span>om busi<span class=\"_ _0\"></span>nes<span class=\"_ _2\"></span>s combina<span class=\"_ _0\"></span>tion<span class=\"_ _1d9\"> </span><span class=\"ls5e ws73\">1<span class=\"_ _3\"></span>6<span class=\"_ _2\"></span>.9</span>Dispo<span class=\"_ _2\"></span>sal<span class=\"_ _2\"></span>s<span class=\"_ _151\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"></span>-   </span>T<span class=\"_ _0\"></span>ranslation difference<span class=\"_ _10\"> </span><span class=\"ls5f ws74\">0.8</span>At 31 De<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>mber 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>2<span class=\"_ _22e\"> </span><span class=\"ff6 ls85 ws9b\">7<span class=\"_ _2\"></span>9.<span class=\"_ _2\"></span>0</span>Depreciation and impai<span class=\"_ _0\"></span>rment:At 1 Janua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y 2022<span class=\"_ _22f\"> </span><span class=\"ls66 ws7b\">(21<span class=\"_ _2\"></span>.0)</span>Additions<span class=\"_ _230\"> </span><span class=\"ls85 ws9b\">(9.<span class=\"_ _3\"></span>5<span class=\"_ _2\"></span>)</span>Depreciation this year<span class=\"_ _231\"> </span><span class=\"lsb6 ws101\">(4<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6)</span>At 31 De<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>mber 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>2<span class=\"_ _232\"> </span><span class=\"ff6 lsbe wsd3\">(35.<span class=\"_ _2\"></span>1)</span>Ca<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>yin<span class=\"_ _2\"></span>g amo<span class=\"_ _2\"></span>unt at 31 D<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 20<span class=\"_ _2\"></span>22<span class=\"_ _233\"> </span><span class=\"ff6 ls5e ws73\">4<span class=\"_ _3\"></span>3<span class=\"_ _2\"></span>.9</span>Useful life<span class=\"_ _234\"> </span><span class=\"ls62 ws78\">3-<span class=\"_ _0\"></span>10 ye<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>s</span>Depreciation method<span class=\"_ _235\"> </span><span class=\"ls5f ws74\">Linea<span class=\"_ _2\"></span>r</span>2021 Of<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>ice<span class=\"_ _2\"></span>, furn<span class=\"_ _2\"></span>iture (Amounts in<span class=\"_ _0\"></span> NOK million)and e<span class=\"_ _2\"></span>quipme<span class=\"_ _2\"></span>nt Cos<span class=\"_ _2\"></span>t:At 1 Janua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y 2021<span class=\"_ _22c\"> </span><span class=\"ls16 ws1d\">34.5</span>Additions<span class=\"_ _236\"> </span><span class=\"ls85 ws9b\">9.<span class=\"_ _2\"></span>4</span>Dispo<span class=\"_ _2\"></span>sal<span class=\"_ _2\"></span>s<span class=\"_ _237\"> </span><span class=\"ls0 ws0\">-</span>T<span class=\"_ _0\"></span>ranslation difference<span class=\"_ _231\"> </span><span class=\"ls61 ws77\">(0<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)</span>At 31 De<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>mber 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>1<span class=\"_ _235\"> </span><span class=\"ff6 lsca ws55\">43<span class=\"_ _0\"></span>.3</span>Depreciation and impai<span class=\"_ _0\"></span>rment:At 1 Janua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y 2021<span class=\"_ _22f\"> </span><span class=\"ls9b wsb3\">(1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3)</span>Depreciation this year<span class=\"_ _231\"> </span><span class=\"ls61 ws77\">(5<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)</span>At 31 De<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>mber 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>1<span class=\"_ _232\"> </span><span class=\"ff6 ls66 ws7b\">(21.0)</span>Ca<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>yin<span class=\"_ _2\"></span>g amo<span class=\"_ _2\"></span>unt at 31 D<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 20<span class=\"_ _2\"></span>21<span class=\"_ _f4\"> </span><span class=\"ff6 ls1d ws2e\">22<span class=\"_ _2\"></span>.3</span>Useful life<span class=\"_ _234\"> </span><span class=\"ls62 ws78\">3-<span class=\"_ _0\"></span>10 ye<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>s</span>Depreciation method<span class=\"_ _235\"> </span><span class=\"ls5f ws74\">Linea<span class=\"_ _2\"></span>r</span>NOTE 21 <span class=\"_ _9\"></span> <span class=\"fc6\">INT<span class=\"_ _0\"></span>ANGIB<span class=\"_ _2\"></span>LE ASSET<span class=\"_ _2\"></span>S</span>The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up ha<span class=\"_ _2\"></span>s sever<span class=\"_ _2\"></span>al dif<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>ere<span class=\"_ _2\"></span>nt ongoing d<span class=\"_ _2\"></span>evelop<span class=\"_ _2\"></span>ment p<span class=\"_ _2\"></span>roje<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s developing<span class=\"_ _0\"></span> wa<span class=\"_ _2\"></span>ste to energy-, waste- and waste water solut<span class=\"_ _0\"></span>ions, in ord<span class=\"_ _2\"></span>er to str<span class=\"_ _2\"></span>eng<span class=\"_ _2\"></span>then th<span class=\"_ _2\"></span>e com<span class=\"_ _2\"></span>petiti<span class=\"_ _2\"></span>vene<span class=\"_ _2\"></span>ss an<span class=\"_ _2\"></span>d mee<span class=\"_ _2\"></span>t the new and stricter requirements and new industry standar<span class=\"_ _2\"></span>ds.A signi<span class=\"_ _2\"></span>fic<span class=\"_ _2\"></span>ant p<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>t of the p<span class=\"_ _2\"></span>rodu<span class=\"_ _2\"></span>ct d<span class=\"_ _2\"></span>evelo<span class=\"_ _2\"></span>pment c<span class=\"_ _2\"></span>os<span class=\"_ _2\"></span>t consi<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s of work<span class=\"_ _2\"></span>ing hou<span class=\"_ _2\"></span>rs p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>med b<span class=\"_ _2\"></span>y Vow's own emp<span class=\"_ _2\"></span>loyee<span class=\"_ _2\"></span>s. 2022:(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _ba\"> </span>Sof<span class=\"_ _2\"></span>tware<span class=\"_ _af\"> </span> R&amp;<span class=\"_ _2\"></span>D <span class=\"_ _78\"> </span><span class=\"ls55 ws6a\"> T<span class=\"_ _1\"></span>e<span class=\"_ _2\"></span>chnolog<span class=\"_ _2\"></span>y <span class=\"_ _1b7\"> </span><span class=\"ls14 ws1a\"> Goo<span class=\"_ _2\"></span>dwill</span></span>Cos<span class=\"_ _2\"></span>t:At 1 Janua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y 2022<span class=\"_ _238\"> </span>7.<span class=\"_ _3\"></span>8<span class=\"_ _172\"> </span><span class=\"ls54 ws69\">2<span class=\"_ _2\"></span>23.6<span class=\"_ _161\"> </span></span>3<span class=\"_ _2\"></span>4.1<span class=\"_ _172\"> </span><span class=\"ls58 ws6d\">1<span class=\"_ _9\"></span>3<span class=\"_ _2\"></span>7.<span class=\"_ _9\"> </span>8</span>Additions<span class=\"_ _239\"> </span><span class=\"ls0 ws0\">14.1<span class=\"_ _cb\"> </span>85.1<span class=\"_ _fc\"> </span>-<span class=\"_ _fc\"> </span>-</span>Additions<span class=\"_ _0\"></span> fr<span class=\"_ _2\"></span>om busi<span class=\"_ _0\"></span>nes<span class=\"_ _2\"></span>s combina<span class=\"_ _0\"></span>tion<span class=\"_ _71\"> </span>-<span class=\"_ _1fc\"> </span>0.<span class=\"_ _2\"></span>2<span class=\"_ _1ce\"> </span><span class=\"ls85 ws9b\">9.<span class=\"_ _2\"></span>8<span class=\"_ _161\"> </span><span class=\"ls16 ws1d\">34<span class=\"_ _2\"></span>.2</span></span>T<span class=\"_ _0\"></span>ranslation difference<span class=\"_ _23a\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _d5\"> </span>4.3<span class=\"_ _1ba\"> </span><span class=\"ls8a ws6e\">1.2<span class=\"_ _1ce\"> </span><span class=\"ls58 ws6d\">7.<span class=\"_ _9\"> </span>2</span></span>At 31 De<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>mber 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>2<span class=\"_ _18c\"> </span>21<span class=\"_ _3\"></span>.9<span class=\"_ _31\"> </span>31<span class=\"_ _2\"></span>3.<span class=\"_ _2\"></span>3<span class=\"_ _161\"> </span><span class=\"ls70 ws85\">45.0<span class=\"_ _99\"> </span><span class=\"ls85 ws9b\">179.<span class=\"_ _3\"></span>3</span></span>Amor<span class=\"_ _2\"></span>tisation and impairment:At 1 Janua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y 2022<span class=\"_ _22a\"> </span>0.0<span class=\"_ _198\"> </span>(25<span class=\"_ _2\"></span>.1)<span class=\"_ _161\"> </span><span class=\"ls58 ws6d\">(<span class=\"_ _9\"></span>7.<span class=\"_ _3\"></span>8<span class=\"_ _3\"></span>)<span class=\"_ _23b\"> </span></span><span class=\"ws104\"> <span class=\"_ _9\"> </span>-   </span>Amo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tisation <span class=\"_ _23c\"> </span>(1<span class=\"_ _3\"></span>.<span class=\"_ _2\"></span>6)<span class=\"_ _2d\"> </span>(8.8<span class=\"_ _0\"></span>)<span class=\"_ _2d\"> </span><span class=\"ls87 ws9d\">(3.5)<span class=\"_ _128\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   </span></span>Impairm<span class=\"_ _2\"></span>ent<span class=\"_ _124\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _63\"> </span><span class=\"ls61 ws77\">0.7<span class=\"_ _ab\"> </span></span>-<span class=\"_ _fc\"> </span>-</span>At 31 De<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>mber 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>2<span class=\"_ _9a\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6)<span class=\"_ _23d\"> </span>(34.5)<span class=\"_ _18f\"> </span><span class=\"ls9b wsb3\">(1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3)<span class=\"_ _128\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   </span></span>Ca<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>yin<span class=\"_ _2\"></span>g amo<span class=\"_ _2\"></span>unt at 31 D<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 20<span class=\"_ _2\"></span>22<span class=\"_ _d6\"> </span>20.3<span class=\"_ _31\"> </span>278.8<span class=\"_ _161\"> </span><span class=\"ls61 ws77\">3<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>.7<span class=\"_ _99\"> </span><span class=\"ls85 ws9b\">179.<span class=\"_ _3\"></span>3</span></span>Useful life<span class=\"_ _23c\"> </span>7 yea<span class=\"_ _2\"></span>rs<span class=\"_ _23e\"> </span><span class=\"lscd ws11a\">3<span class=\"_ _2\"></span>-1<span class=\"_ _2\"></span>5<span class=\"_ _3\"></span> y<span class=\"_ _2\"></span>e<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>s<span class=\"_ _a7\"> </span><span class=\"ls62 ws78\">10 yea<span class=\"_ _2\"></span>rs</span></span>Depreciation method<span class=\"_ _23f\"> </span><span class=\"ls5f ws74\">Linea<span class=\"_ _2\"></span>r<span class=\"_ _80\"> </span>Lin<span class=\"_ _2\"></span>ear<span class=\"_ _80\"> </span>L<span class=\"_ _2\"></span>inear</span>2021:(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _ba\"> </span>Sof<span class=\"_ _2\"></span>tware<span class=\"_ _af\"> </span> R&amp;<span class=\"_ _2\"></span>D <span class=\"_ _240\"> </span><span class=\"ls55 ws6a\"> T<span class=\"_ _0\"></span>echnolog<span class=\"_ _2\"></span>y<span class=\"_ _200\"> </span><span class=\"ls14 ws1a\"> Goo<span class=\"_ _2\"></span>dwill</span></span>Cos<span class=\"_ _2\"></span>t:At 1 Janua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y 2021<span class=\"_ _241\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _d0\"> </span>146.<span class=\"_ _2\"></span>3<span class=\"_ _2d\"> </span><span class=\"ls16 ws1d\">34.5<span class=\"_ _192\"> </span><span class=\"ls13 ws18\">14<span class=\"_ _2\"></span>4.5</span></span>Additions<span class=\"_ _242\"> </span>7.<span class=\"_ _3\"></span>8<span class=\"_ _6b\"> </span>78.<span class=\"_ _2\"></span>0<span class=\"_ _1ce\"> </span><span class=\"ls5e ws73\">0<span class=\"_ _2\"></span>.9<span class=\"_ _ab\"> </span><span class=\"ls0 ws0\">-</span></span>T<span class=\"_ _0\"></span>ranslation difference<span class=\"_ _23a\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _6b\"> </span><span class=\"ls61 ws77\">(0<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _2d\"> </span><span class=\"ls9b wsb3\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3)<span class=\"_ _161\"> </span></span>(6<span class=\"_ _2\"></span>.7<span class=\"_ _3\"></span>)</span>At 31 De<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>mber 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>1<span class=\"_ _1b3\"> </span>7.<span class=\"_ _3\"></span>8<span class=\"_ _172\"> </span><span class=\"ls54 ws69\">22<span class=\"_ _2\"></span>3.6<span class=\"_ _161\"> </span></span><span class=\"ff6\">34.1<span class=\"_ _99\"> </span><span class=\"ls58 ws6d\">1<span class=\"_ _3\"></span>3<span class=\"_ _2\"></span>7.<span class=\"_ _9\"></span>8</span></span>Amor<span class=\"_ _2\"></span>tisation and impairment:At 1 Janua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y 2021<span class=\"_ _241\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _ac\"> </span>(17<span class=\"_ _1\"></span>.<span class=\"_ _2\"></span>8)<span class=\"_ _2d\"> </span><span class=\"ls9b wsb3\">(4<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3)<span class=\"_ _243\"> </span><span class=\"ls0 ws0\">-</span></span>Amo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tisation <span class=\"_ _64\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _6b\"> </span><span class=\"ls61 ws77\">(6<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _2d\"> </span><span class=\"ls87 ws9d\">(3.<span class=\"_ _2\"></span>5)<span class=\"_ _243\"> </span></span></span><span class=\"ws0\">-</span></span>Impairm<span class=\"_ _2\"></span>ent<span class=\"_ _124\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _1ce\"> </span></span>0.6<span class=\"_ _fc\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _fc\"> </span>-</span>At 31 De<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>mber 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>1<span class=\"_ _162\"> </span><span class=\"ff6 ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _31\"> </span><span class=\"ls62 ws78\">(25.<span class=\"_ _2\"></span>1)<span class=\"_ _161\"> </span><span class=\"ls58 ws6d\">(<span class=\"_ _3\"></span>7.<span class=\"_ _9\"> </span>8<span class=\"_ _2\"></span>)<span class=\"_ _1e4\"> </span></span></span><span class=\"ws0\">-</span></span>Ca<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>yin<span class=\"_ _2\"></span>g amo<span class=\"_ _2\"></span>unt at 31 D<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 20<span class=\"_ _2\"></span>21<span class=\"_ _97\"> </span><span class=\"ff6 ls58 ws6d\">7.<span class=\"_ _3\"></span>8<span class=\"_ _99\"> </span><span class=\"ls60 ws76\">19<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6<span class=\"_ _cb\"> </span><span class=\"ls66 ws7b\">26.<span class=\"_ _2\"></span>3<span class=\"_ _244\"> </span></span></span>1<span class=\"_ _3\"></span>3<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>8</span>Useful life<span class=\"_ _23c\"> </span>7 yea<span class=\"_ _2\"></span>rs<span class=\"_ _23e\"> </span><span class=\"lscd ws11a\">3<span class=\"_ _2\"></span>-1<span class=\"_ _2\"></span>5<span class=\"_ _3\"></span> y<span class=\"_ _2\"></span>e<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>s<span class=\"_ _a7\"> </span><span class=\"ls62 ws78\">10 yea<span class=\"_ _2\"></span>rs</span></span>Depreciation method<span class=\"_ _23f\"> </span><span class=\"ls5f ws74\">Linea<span class=\"_ _2\"></span>r<span class=\"_ _80\"> </span>Lin<span class=\"_ _2\"></span>ear<span class=\"_ _80\"> </span>L<span class=\"_ _2\"></span>inear</span>Additions consist of in<span class=\"_ _0\"></span>ternally developed intangible asset<span class=\"_ _2\"></span>s and purc<span class=\"_ _2\"></span>ha<span class=\"_ _2\"></span>se of go<span class=\"_ _2\"></span>ods an<span class=\"_ _2\"></span>d ser<span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>ice<span class=\"_ _2\"></span>s rel<span class=\"_ _2\"></span>ated to the inte<span class=\"_ _2\"></span>rnal<span class=\"_ _2\"></span>ly develo<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>d intang<span class=\"_ _2\"></span>ibly a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ets<span class=\"_ _2\"></span>. As of 31 D<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 2022, NO<span class=\"_ _2\"></span>K 157<span class=\"_ _1\"></span>.0 mil<span class=\"_ _2\"></span>lion of car<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ying amount ar<span class=\"_ _2\"></span>e still unde<span class=\"_ _2\"></span>r developme<span class=\"_ _2\"></span>nt, while NOK 151.6 mi<span class=\"_ _0\"></span>llion is related to finalised projec<span class=\"_ _2\"></span>ts which are subject to amor<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>satio<span class=\"_ _2\"></span>n. Funding fr<span class=\"_ _2\"></span>om \"<span class=\"_ _2\"></span>Skat<span class=\"_ _2\"></span>tefun<span class=\"_ _2\"></span>n\" has r<span class=\"_ _2\"></span>educ<span class=\"_ _2\"></span>ed th<span class=\"_ _2\"></span>e total c<span class=\"_ _2\"></span>ost with N<span class=\"_ _2\"></span>OK 9<span class=\"_ _0\"></span>.<span class=\"_ _2\"></span>2 milli<span class=\"_ _2\"></span>on, whil<span class=\"_ _2\"></span>e funding f<span class=\"_ _2\"></span>rom \"<span class=\"_ _2\"></span>Innova<span class=\"_ _2\"></span>sjo<span class=\"_ _2\"></span>n Norg<span class=\"_ _2\"></span>e\" and EU have both r<span class=\"_ _2\"></span>edu<span class=\"_ _2\"></span>ced th<span class=\"_ _2\"></span>e total c<span class=\"_ _2\"></span>ost w<span class=\"_ _2\"></span>ith NO<span class=\"_ _2\"></span>K 12.<span class=\"_ _2\"></span>4 millio<span class=\"_ _2\"></span>n (NO<span class=\"_ _2\"></span>K 21.6<span class=\"_ _2\"></span> million combined).Go<span class=\"_ _2\"></span>odwil<span class=\"_ _2\"></span>l and in<span class=\"_ _2\"></span>tan<span class=\"_ _2\"></span>gibl<span class=\"_ _2\"></span>e as<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>ts wit<span class=\"_ _2\"></span>h inde<span class=\"_ _2\"></span>fin<span class=\"_ _2\"></span>ite us<span class=\"_ _2\"></span>efu<span class=\"_ _2\"></span>l livesGo<span class=\"_ _2\"></span>odw<span class=\"_ _2\"></span>ill of 179<span class=\"_ _1\"></span>.<span class=\"_ _2\"></span>3 mill<span class=\"_ _2\"></span>ion ac<span class=\"_ _2\"></span>quire<span class=\"_ _2\"></span>d thro<span class=\"_ _2\"></span>ugh bu<span class=\"_ _2\"></span>sines<span class=\"_ _2\"></span>s com<span class=\"_ _2\"></span>binatio<span class=\"_ _2\"></span>n is inc<span class=\"_ _2\"></span>lude<span class=\"_ _2\"></span>d in the L<span class=\"_ _2\"></span>andb<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>ed C<span class=\"_ _2\"></span>GU for im<span class=\"_ _2\"></span>pair<span class=\"_ _2\"></span>ment tes<span class=\"_ _2\"></span>ting pur<span class=\"_ _2\"></span>pos<span class=\"_ _2\"></span>es. L<span class=\"_ _2\"></span>andba<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ed is al<span class=\"_ _2\"></span>so a<span class=\"_ _2\"></span>n ope<span class=\"_ _2\"></span>rating s<span class=\"_ _2\"></span>egme<span class=\"_ _2\"></span>nt.The g<span class=\"_ _2\"></span>rou<span class=\"_ _2\"></span>p per<span class=\"_ _2\"></span>fo<span class=\"_ _2\"></span>rms a te<span class=\"_ _2\"></span>st fo<span class=\"_ _2\"></span>r impair<span class=\"_ _2\"></span>ment in J<span class=\"_ _2\"></span>anuar<span class=\"_ _3\"></span>y each ye<span class=\"_ _2\"></span>ar<span class=\"_ _0\"></span>. Eac<span class=\"_ _2\"></span>h quar<span class=\"_ _2\"></span>ter th<span class=\"_ _2\"></span>e gro<span class=\"_ _2\"></span>up a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s wheth<span class=\"_ _2\"></span>er ther<span class=\"_ _2\"></span>e are a<span class=\"_ _2\"></span>ny indic<span class=\"_ _2\"></span>ation<span class=\"_ _2\"></span>s of impa<span class=\"_ _2\"></span>irme<span class=\"_ _2\"></span>nt. Th<span class=\"_ _2\"></span>e rel<span class=\"_ _2\"></span>ation<span class=\"_ _2\"></span>ship be<span class=\"_ _2\"></span>twe<span class=\"_ _2\"></span>en the g<span class=\"_ _2\"></span>roup m<span class=\"_ _2\"></span>arket capitalisation and its book value is among t<span class=\"_ _0\"></span>he fac<span class=\"_ _2\"></span>tors considered when r<span class=\"_ _2\"></span>evie<span class=\"_ _2\"></span>wing for in<span class=\"_ _2\"></span>dic<span class=\"_ _2\"></span>ator<span class=\"_ _2\"></span>s of impa<span class=\"_ _2\"></span>irme<span class=\"_ _2\"></span>nt. In 2022 the m<span class=\"_ _2\"></span>arket ca<span class=\"_ _2\"></span>pita<span class=\"_ _2\"></span>lisati<span class=\"_ _2\"></span>on of the g<span class=\"_ _2\"></span>roup exc<span class=\"_ _2\"></span>ee<span class=\"_ _2\"></span>ded th<span class=\"_ _2\"></span>e boo<span class=\"_ _2\"></span>k valu<span class=\"_ _2\"></span>e of its e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y. The overall market conditions<span class=\"_ _0\"></span> al<span class=\"_ _2\"></span>so improved du<span class=\"_ _0\"></span>ring the period by amo<span class=\"_ _2\"></span>ng other f<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s disc<span class=\"_ _2\"></span>ontinuing p<span class=\"_ _2\"></span>ande<span class=\"_ _2\"></span>mic re<span class=\"_ _2\"></span>str<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>tions an<span class=\"_ _2\"></span>d increased focus on sustainable solut<span class=\"_ _0\"></span>ions.The r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>over<span class=\"_ _2\"></span>able am<span class=\"_ _2\"></span>ount of th<span class=\"_ _2\"></span>e CGUs a<span class=\"_ _2\"></span>s at 31 D<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 2022 ha<span class=\"_ _2\"></span>s be<span class=\"_ _2\"></span>en dete<span class=\"_ _2\"></span>rmine<span class=\"_ _2\"></span>d ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on a valu<span class=\"_ _2\"></span>e in use c<span class=\"_ _2\"></span>alc<span class=\"_ _2\"></span>ulati<span class=\"_ _2\"></span>on using ca<span class=\"_ _2\"></span>sh flow projections from financial budgets approved<span class=\"_ _0\"></span> by senior mana<span class=\"_ _2\"></span>gem<span class=\"_ _2\"></span>ent cove<span class=\"_ _2\"></span>ring f<span class=\"_ _2\"></span>ive yea<span class=\"_ _2\"></span>rs. T<span class=\"_ _2\"></span>he pr<span class=\"_ _2\"></span>oje<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d ca<span class=\"_ _2\"></span>sh f<span class=\"_ _2\"></span>lows have be<span class=\"_ _2\"></span>en upd<span class=\"_ _2\"></span>ated to ref<span class=\"_ _2\"></span>lec<span class=\"_ _2\"></span>t the c<span class=\"_ _2\"></span>urre<span class=\"_ _2\"></span>nt devel<span class=\"_ _2\"></span>opme<span class=\"_ _2\"></span>nt of dem<span class=\"_ _2\"></span>and fo<span class=\"_ _2\"></span>r pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>ts a<span class=\"_ _2\"></span>nd ser<span class=\"_ _3\"></span>vic<span class=\"_ _2\"></span>es pro<span class=\"_ _2\"></span>vide<span class=\"_ _2\"></span>d by the C<span class=\"_ _2\"></span>GU.The r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>over<span class=\"_ _2\"></span>able am<span class=\"_ _2\"></span>ount of th<span class=\"_ _2\"></span>e La<span class=\"_ _2\"></span>ndba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d CG<span class=\"_ _2\"></span>U is 3.6 billi<span class=\"_ _2\"></span>on a<span class=\"_ _2\"></span>s at 31 De<span class=\"_ _2\"></span>cemb<span class=\"_ _2\"></span>er 2022<span class=\"_ _2\"></span>. The p<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>-ta<span class=\"_ _2\"></span>x disc<span class=\"_ _2\"></span>ount r<span class=\"_ _2\"></span>ate appli<span class=\"_ _2\"></span>ed to c<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>h flow pr<span class=\"_ _2\"></span>oje<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>ons is 20.0 p<span class=\"_ _2\"></span>er ce<span class=\"_ _2\"></span>nt (2021: 19<span class=\"_ _0\"></span>.5 per c<span class=\"_ _2\"></span>ent) an<span class=\"_ _2\"></span>d ca<span class=\"_ _2\"></span>sh flows b<span class=\"_ _2\"></span>eyon<span class=\"_ _2\"></span>d the fi<span class=\"_ _2\"></span>ve-ye<span class=\"_ _2\"></span>ar pe<span class=\"_ _2\"></span>rio<span class=\"_ _2\"></span>d are ex<span class=\"_ _2\"></span>tr<span class=\"_ _2\"></span>apol<span class=\"_ _2\"></span>ated u<span class=\"_ _2\"></span>sing an exit multiple o<span class=\"_ _2\"></span>f 10x (2021: 10<span class=\"_ _2\"></span>x). It was c<span class=\"_ _2\"></span>onclu<span class=\"_ _2\"></span>ded th<span class=\"_ _2\"></span>at the va<span class=\"_ _2\"></span>lue in use exceeds the carr<span class=\"_ _2\"></span>ying amount<span class=\"_ _0\"></span> and management did not identify an impa<span class=\"_ _2\"></span>irmen<span class=\"_ _2\"></span>t for this C<span class=\"_ _2\"></span>GU.One p<span class=\"_ _2\"></span>roje<span class=\"_ _2\"></span>ct h<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>s bee<span class=\"_ _2\"></span>n rec<span class=\"_ _2\"></span>ord<span class=\"_ _2\"></span>ed fo<span class=\"_ _2\"></span>r impai<span class=\"_ _2\"></span>rment i<span class=\"_ _2\"></span>n 2022, and o<span class=\"_ _2\"></span>ne wa<span class=\"_ _2\"></span>s impa<span class=\"_ _2\"></span>ired in 202<span class=\"_ _2\"></span>1. T<span class=\"_ _2\"></span>he C<span class=\"_ _2\"></span>ovid-1<span class=\"_ _0\"></span>9 pan<span class=\"_ _2\"></span>demic h<span class=\"_ _2\"></span>as n<span class=\"_ _2\"></span>ot had any dire<span class=\"_ _2\"></span>ct im<span class=\"_ _2\"></span>pac<span class=\"_ _2\"></span>t on th<span class=\"_ _2\"></span>e cal<span class=\"_ _2\"></span>cul<span class=\"_ _2\"></span>ations<span class=\"_ _2\"></span>.Key as<span class=\"_ _2\"></span>sump<span class=\"_ _2\"></span>tion<span class=\"_ _2\"></span>s use<span class=\"_ _2\"></span>d in valu<span class=\"_ _2\"></span>e in use c<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>cul<span class=\"_ _2\"></span>ation<span class=\"_ _2\"></span>s and sensitivity to changes in<span class=\"_ _0\"></span> a<span class=\"_ _2\"></span>ssumptionsThe c<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>culat<span class=\"_ _2\"></span>ion of va<span class=\"_ _2\"></span>lue in use f<span class=\"_ _2\"></span>or bot<span class=\"_ _2\"></span>h elec<span class=\"_ _2\"></span>tro<span class=\"_ _2\"></span>nic an<span class=\"_ _2\"></span>d fire preventio<span class=\"_ _2\"></span>n equipment uni<span class=\"_ _2\"></span>ts is mos<span class=\"_ _2\"></span>t sensiti<span class=\"_ _2\"></span>ve to the following as<span class=\"_ _2\"></span>sumptions: <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>Unit s<span class=\"_ _2\"></span>ales<span class=\"_ _2\"></span>, sale<span class=\"_ _2\"></span>s pri<span class=\"_ _2\"></span>ce, an<span class=\"_ _2\"></span>d gro<span class=\"_ _2\"></span>ss ma<span class=\"_ _2\"></span>rgi<span class=\"_ _2\"></span>n <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>Disc<span class=\"_ _2\"></span>ount rates <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>Gro<span class=\"_ _2\"></span>wth r<span class=\"_ _2\"></span>ates u<span class=\"_ _2\"></span>sed to ex<span class=\"_ _2\"></span>tr<span class=\"_ _2\"></span>apo<span class=\"_ _2\"></span>late c<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>sh flows b<span class=\"_ _2\"></span>eyon<span class=\"_ _2\"></span>d the forec<span class=\"_ _2\"></span>ast per<span class=\"_ _2\"></span>iodClimate-related<span class=\"_ _0\"></span> mat<span class=\"_ _2\"></span>ters<span class=\"ff6 ls0 ws0\"> \u2013 Th<span class=\"_ _2\"></span>e gr<span class=\"_ _2\"></span>oup co<span class=\"_ _2\"></span>nst<span class=\"_ _2\"></span>antly mo<span class=\"_ _2\"></span>nitor<span class=\"_ _2\"></span>s the </span>late<span class=\"_ _2\"></span>st gove<span class=\"_ _2\"></span>rnme<span class=\"_ _2\"></span>nt leg<span class=\"_ _2\"></span>islati<span class=\"_ _2\"></span>on in re<span class=\"_ _2\"></span>latio<span class=\"_ _2\"></span>n to mat<span class=\"_ _2\"></span>ters r<span class=\"_ _2\"></span>el<span class=\"_ _2\"></span>ated to climate<span class=\"_ _2\"></span>. No suc<span class=\"_ _2\"></span>h legisl<span class=\"_ _2\"></span>atio<span class=\"_ _2\"></span>n ha<span class=\"_ _2\"></span>s curr<span class=\"_ _2\"></span>ently b<span class=\"_ _2\"></span>een p<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d that wil<span class=\"_ _2\"></span>l have a nega<span class=\"_ _2\"></span>tive imp<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t on the g<span class=\"_ _2\"></span>roup. T<span class=\"_ _2\"></span>he gr<span class=\"_ _2\"></span>oup wil<span class=\"_ _2\"></span>l adjus<span class=\"_ _2\"></span>t the key a<span class=\"_ _2\"></span>ssum<span class=\"_ _2\"></span>ptions u<span class=\"_ _2\"></span>sed in v<span class=\"_ _2\"></span>alue<span class=\"_ _2\"></span>-in-u<span class=\"_ _2\"></span>se c<span class=\"_ _2\"></span>alcul<span class=\"_ _2\"></span>ation<span class=\"_ _2\"></span>s and s<span class=\"_ _2\"></span>ensiti<span class=\"_ _2\"></span>vit<span class=\"_ _2\"></span>y to cha<span class=\"_ _2\"></span>nges in a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>umption<span class=\"_ _2\"></span>s shoul<span class=\"_ _2\"></span>d a change b<span class=\"_ _2\"></span>e required.Unit sales, sales price, and<span class=\"_ _0\"></span> g<span class=\"_ _2\"></span>ross margin<span class=\"ff6 ls0 ws0\"> - Both unit s<span class=\"_ _2\"></span>ales<span class=\"_ _2\"></span>, sale<span class=\"_ _2\"></span>s </span>pri<span class=\"_ _2\"></span>ce, an<span class=\"_ _2\"></span>d gro<span class=\"_ _2\"></span>ss ma<span class=\"_ _2\"></span>rgin a<span class=\"_ _2\"></span>re af<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d by dem<span class=\"_ _2\"></span>and an<span class=\"_ _2\"></span>d mar<span class=\"_ _2\"></span>ket circumstances. The combination of managements\u2019 in-depth know<span class=\"_ _2\"></span>ledge o<span class=\"_ _2\"></span>f the cur<span class=\"_ _2\"></span>rent d<span class=\"_ _2\"></span>evelop<span class=\"_ _2\"></span>ment in th<span class=\"_ _2\"></span>ese f<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s and ca<span class=\"_ _2\"></span>lcul<span class=\"_ _2\"></span>ated aver<span class=\"_ _2\"></span>ag<span class=\"_ _2\"></span>e value<span class=\"_ _2\"></span>s achi<span class=\"_ _2\"></span>eved ove<span class=\"_ _2\"></span>r pre<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>ding per<span class=\"_ _2\"></span>iod<span class=\"_ _2\"></span>s are use<span class=\"_ _2\"></span>d as th<span class=\"_ _2\"></span>e ba<span class=\"_ _2\"></span>sis fo<span class=\"_ _2\"></span>r the va<span class=\"_ _2\"></span>lue in use c<span class=\"_ _2\"></span>alc<span class=\"_ _2\"></span>ulati<span class=\"_ _2\"></span>on.The g<span class=\"_ _2\"></span>ros<span class=\"_ _2\"></span>s mar<span class=\"_ _2\"></span>gins f<span class=\"_ _2\"></span>or the L<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>dba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d CGU ap<span class=\"_ _2\"></span>plie<span class=\"_ _2\"></span>d in the for<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>st mo<span class=\"_ _2\"></span>del do n<span class=\"_ _2\"></span>ot exce<span class=\"_ _2\"></span>ed 4<span class=\"_ _2\"></span>0 per c<span class=\"_ _2\"></span>ent. D<span class=\"_ _2\"></span>ecr<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d dema<span class=\"_ _2\"></span>nd ca<span class=\"_ _2\"></span>n lead to a d<span class=\"_ _2\"></span>eclin<span class=\"_ _2\"></span>e in the g<span class=\"_ _2\"></span>ros<span class=\"_ _2\"></span>s marg<span class=\"_ _2\"></span>in.Discount rates<span class=\"fff ls0 ws0\"> \u2212 The di<span class=\"_ _2\"></span>sco<span class=\"_ _2\"></span>unt rate i<span class=\"_ _2\"></span>s deri<span class=\"_ _2\"></span>ved f<span class=\"_ _2\"></span>rom th<span class=\"_ _2\"></span>e gro<span class=\"_ _2\"></span>up's </span>intern<span class=\"_ _2\"></span>al r<span class=\"_ _2\"></span>ate of retur<span class=\"_ _2\"></span>n (IRR<span class=\"_ _2\"></span>) and co<span class=\"_ _2\"></span>rre<span class=\"_ _2\"></span>spo<span class=\"_ _2\"></span>nds to WACC<span class=\"_ _2\"></span>. The disc<span class=\"_ _2\"></span>ount r<span class=\"_ _2\"></span>ate rep<span class=\"_ _2\"></span>res<span class=\"_ _2\"></span>ents th<span class=\"_ _2\"></span>e curr<span class=\"_ _2\"></span>ent ma<span class=\"_ _2\"></span>rket a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ssm<span class=\"_ _2\"></span>ent of the ri<span class=\"_ _2\"></span>sks id<span class=\"_ _2\"></span>entif<span class=\"_ _2\"></span>ied, t<span class=\"_ _2\"></span>akin<span class=\"_ _2\"></span>g into cons<span class=\"_ _2\"></span>ider<span class=\"_ _2\"></span>ation th<span class=\"_ _2\"></span>e time va<span class=\"_ _2\"></span>lue of mon<span class=\"_ _2\"></span>ey and in<span class=\"_ _2\"></span>divi<span class=\"_ _2\"></span>dual r<span class=\"_ _2\"></span>isks of th<span class=\"_ _2\"></span>e unde<span class=\"_ _2\"></span>rlying a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s that have not b<span class=\"_ _2\"></span>een in<span class=\"_ _2\"></span>cor<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>ated in th<span class=\"_ _2\"></span>e ca<span class=\"_ _2\"></span>sh f<span class=\"_ _2\"></span>low es<span class=\"_ _2\"></span>timates<span class=\"_ _2\"></span>. The di<span class=\"_ _2\"></span>sco<span class=\"_ _2\"></span>unt rate c<span class=\"_ _2\"></span>alc<span class=\"_ _2\"></span>ulati<span class=\"_ _2\"></span>on is ba<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ed on sp<span class=\"_ _2\"></span>eci<span class=\"_ _2\"></span>fic c<span class=\"_ _2\"></span>ircum<span class=\"_ _2\"></span>sta<span class=\"_ _2\"></span>nce<span class=\"_ _2\"></span>s of the gr<span class=\"_ _2\"></span>oup and its operating segments.The WACC t<span class=\"_ _2\"></span>akes into a<span class=\"_ _2\"></span>cco<span class=\"_ _2\"></span>unt both d<span class=\"_ _2\"></span>ebt an<span class=\"_ _2\"></span>d equit<span class=\"_ _2\"></span>y. The c<span class=\"_ _2\"></span>ost of equi<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y is der<span class=\"_ _2\"></span>ived f<span class=\"_ _2\"></span>rom th<span class=\"_ _2\"></span>e expe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d ret<span class=\"_ _2\"></span>urn on inve<span class=\"_ _2\"></span>stme<span class=\"_ _2\"></span>nt by the gr<span class=\"_ _2\"></span>oup\u2019s inves<span class=\"_ _2\"></span>tors<span class=\"_ _2\"></span>. The c<span class=\"_ _2\"></span>os<span class=\"_ _2\"></span>t of debt i<span class=\"_ _2\"></span>s ba<span class=\"_ _2\"></span>sed o<span class=\"_ _2\"></span>n the inter<span class=\"_ _2\"></span>est-bea<span class=\"_ _2\"></span>ring b<span class=\"_ _2\"></span>orr<span class=\"_ _2\"></span>owings th<span class=\"_ _2\"></span>e gro<span class=\"_ _2\"></span>up is obl<span class=\"_ _2\"></span>iged to se<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>vic<span class=\"_ _2\"></span>e. Se<span class=\"_ _2\"></span>gme<span class=\"_ _2\"></span>nt<span class=\"_ _0\"></span>-spe<span class=\"_ _2\"></span>cif<span class=\"_ _2\"></span>ic ris<span class=\"_ _2\"></span>k is inco<span class=\"_ _2\"></span>rp<span class=\"_ _2\"></span>orate<span class=\"_ _2\"></span>d by app<span class=\"_ _2\"></span>lying in<span class=\"_ _2\"></span>divi<span class=\"_ _2\"></span>dual b<span class=\"_ _2\"></span>eta f<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tors<span class=\"_ _2\"></span>. The b<span class=\"_ _2\"></span>eta f<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s are ev<span class=\"_ _2\"></span>aluate<span class=\"_ _2\"></span>d annua<span class=\"_ _2\"></span>lly ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on pub<span class=\"_ _2\"></span>licly avail<span class=\"_ _2\"></span>able m<span class=\"_ _2\"></span>arket d<span class=\"_ _2\"></span>ata<span class=\"_ _2\"></span>. Adjus<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>s to the dis<span class=\"_ _2\"></span>cou<span class=\"_ _2\"></span>nt rate ar<span class=\"_ _2\"></span>e made to f<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tor in th<span class=\"_ _2\"></span>e spe<span class=\"_ _2\"></span>cifi<span class=\"_ _2\"></span>c amou<span class=\"_ _2\"></span>nt and timing o<span class=\"_ _2\"></span>f the fut<span class=\"_ _2\"></span>ure ta<span class=\"_ _2\"></span>x fl<span class=\"_ _2\"></span>ows in or<span class=\"_ _2\"></span>der to re<span class=\"_ _2\"></span>flec<span class=\"_ _2\"></span>t a pr<span class=\"_ _2\"></span>e-ta<span class=\"_ _2\"></span>x di<span class=\"_ _2\"></span>sco<span class=\"_ _2\"></span>unt rate.Grow<span class=\"_ _2\"></span>th estimate<span class=\"ff6 ls0 ws0\"> - The g<span class=\"_ _2\"></span>row<span class=\"_ _2\"></span>th r<span class=\"_ _2\"></span>ate is ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on ind<span class=\"_ _2\"></span>ustr<span class=\"_ _2\"></span>y </span>knowledge and e<span class=\"_ _0\"></span>x<span class=\"_ _2\"></span>ternal and internal<span class=\"_ _0\"></span> f<span class=\"_ _2\"></span>actors. The mana<span class=\"_ _2\"></span>gement expe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s str<span class=\"_ _2\"></span>ong g<span class=\"_ _2\"></span>row<span class=\"_ _2\"></span>th but r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ognis<span class=\"_ _2\"></span>es that th<span class=\"_ _2\"></span>e spe<span class=\"_ _2\"></span>ed of tech<span class=\"_ _2\"></span>nolog<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>al cha<span class=\"_ _2\"></span>nge and th<span class=\"_ _2\"></span>e pos<span class=\"_ _2\"></span>sibili<span class=\"_ _2\"></span>ty o<span class=\"_ _2\"></span>f new entr<span class=\"_ _2\"></span>ant<span class=\"_ _2\"></span>s ca<span class=\"_ _2\"></span>n have an imp<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t on gr<span class=\"_ _2\"></span>ow<span class=\"_ _2\"></span>th rate a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>sumption<span class=\"_ _2\"></span>s.A sens<span class=\"_ _2\"></span>itivi<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y analy<span class=\"_ _2\"></span>sis ha<span class=\"_ _2\"></span>s be<span class=\"_ _2\"></span>en pe<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>med to de<span class=\"_ _2\"></span>termin<span class=\"_ _2\"></span>e if a rea<span class=\"_ _2\"></span>so<span class=\"_ _2\"></span>nabl<span class=\"_ _2\"></span>e change i<span class=\"_ _2\"></span>n key as<span class=\"_ _2\"></span>sumptio<span class=\"_ _2\"></span>ns would c<span class=\"_ _2\"></span>aus<span class=\"_ _2\"></span>e the ca<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing amoun<span class=\"_ _2\"></span>t to excee<span class=\"_ _2\"></span>d the re<span class=\"_ _2\"></span>cove<span class=\"_ _2\"></span>rab<span class=\"_ _2\"></span>le amo<span class=\"_ _2\"></span>unt. T<span class=\"_ _2\"></span>he gr<span class=\"_ _2\"></span>oup ha<span class=\"_ _2\"></span>s not id<span class=\"_ _2\"></span>entif<span class=\"_ _2\"></span>ied th<span class=\"_ _2\"></span>e nee<span class=\"_ _2\"></span>d for im<span class=\"_ _2\"></span>pair<span class=\"_ _2\"></span>ment, a<span class=\"_ _2\"></span>s th<span class=\"_ _2\"></span>e rec<span class=\"_ _2\"></span>over<span class=\"_ _2\"></span>able amo<span class=\"_ _2\"></span>unt excee<span class=\"_ _2\"></span>ds the c<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ying am<span class=\"_ _2\"></span>ount by sig<span class=\"_ _2\"></span>nifi<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>nt mar<span class=\"_ _2\"></span>gins<span class=\"_ _2\"></span>. Wi<span class=\"_ _2\"></span>th an incr<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>sed d<span class=\"_ _2\"></span>isco<span class=\"_ _2\"></span>unt r<span class=\"_ _2\"></span>ate by 5 per<span class=\"_ _2\"></span>cent<span class=\"_ _2\"></span>age p<span class=\"_ _2\"></span>oint<span class=\"_ _2\"></span>s and/or a re<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tion in t<span class=\"_ _2\"></span>he EBI<span class=\"_ _2\"></span>TDA ter<span class=\"_ _2\"></span>minal v<span class=\"_ _2\"></span>alue by 10 p<span class=\"_ _2\"></span>er ce<span class=\"_ _2\"></span>nt, the re<span class=\"_ _2\"></span>cover<span class=\"_ _2\"></span>abl<span class=\"_ _2\"></span>e amoun<span class=\"_ _2\"></span>t still exce<span class=\"_ _2\"></span>ed<span class=\"_ _2\"></span>s the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing amo<span class=\"_ _2\"></span>unt with a signif<span class=\"_ _2\"></span>icant m<span class=\"_ _2\"></span>argin<span class=\"_ _2\"></span>.A dec<span class=\"_ _2\"></span>rea<span class=\"_ _2\"></span>se in th<span class=\"_ _2\"></span>e gr<span class=\"_ _2\"></span>oss ma<span class=\"_ _2\"></span>rgi<span class=\"_ _2\"></span>n by 5.0 per c<span class=\"_ _2\"></span>ent wo<span class=\"_ _2\"></span>uld not r<span class=\"_ _2\"></span>esult in impa<span class=\"_ _2\"></span>irme<span class=\"_ _2\"></span>nt in the L<span class=\"_ _2\"></span>andb<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>sed C<span class=\"_ _2\"></span>GU.NOTE 22 <span class=\"_ _3\"></span> <span class=\"_ _2\"></span><span class=\"fc6 lsbf ws10b\">FINANCE INCOME AND COSTS</span>Finance income<span class=\"_ _0\"></span>:(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _245\"> </span><span class=\"ff3 ls53 ws68\">2022<span class=\"_ _45\"> </span><span class=\"ff6 ls54 ws69\">2021</span></span>Intere<span class=\"_ _2\"></span>st in<span class=\"_ _2\"></span>come<span class=\"_ _246\"> </span><span class=\"ff3 ls15 ws1b\">0.2<span class=\"_ _1fc\"> </span></span>0.1Foreign exchan<span class=\"_ _0\"></span>ge gain<span class=\"_ _1d8\"> </span><span class=\"ff3 ls15 ws1b\">25.0<span class=\"_ _2d\"> </span></span><span class=\"ls14 ws1a\">11<span class=\"_ _2\"></span>.3</span> 1)Gain f<span class=\"_ _2\"></span>rom d<span class=\"_ _2\"></span>emer<span class=\"_ _2\"></span>ger of Vow Gr<span class=\"_ _2\"></span>een M<span class=\"_ _2\"></span>eta<span class=\"_ _2\"></span>ls A<span class=\"_ _2\"></span>S op<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>ations <span class=\"_ _9\"></span>-   <span class=\"_ _12d\"> </span><span class=\"ff6 ls87 ws9d\">341.<span class=\"_ _2\"></span>6</span>Gain o<span class=\"_ _2\"></span>n F<span class=\"_ _2\"></span>X deri<span class=\"_ _2\"></span>vati<span class=\"_ _2\"></span>ves<span class=\"_ _e7\"> </span><span class=\"ff3 ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _d5\"> </span></span><span class=\"ls5e ws73\">1<span class=\"_ _3\"></span>.9</span>T<span class=\"_ _0\"></span>otal fin<span class=\"_ _0\"></span>ance income<span class=\"_ _1db\"> </span>25.2<span class=\"_ _31\"> </span><span class=\"ff6 lsbe wsd3\">355<span class=\"_ _2\"></span>.0</span>Finance costsIntere<span class=\"_ _2\"></span>st exp<span class=\"_ _2\"></span>ense<span class=\"_ _247\"> </span><span class=\"ff3 ls15 ws1b\">16.6<span class=\"_ _6b\"> </span></span><span class=\"ls5e ws73\">10<span class=\"_ _3\"></span>.9</span>Foreign ex<span class=\"_ _0\"></span>change loss<span class=\"_ _248\"> </span><span class=\"ff3 ls86 ws9c\">16.5<span class=\"_ _161\"> </span></span><span class=\"ls54 ws69\">20.8</span> 2) Intere<span class=\"_ _2\"></span>st exp<span class=\"_ _2\"></span>ense - l<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>sing <span class=\"_ _9\"></span>1<span class=\"_\"> </span>.0   <span class=\"_ _d5\"> </span><span class=\"ff6 ls5f ws74\">0.4</span>Other financial cost<span class=\"_ _1d9\"> </span><span class=\"ff3 ls13 ws18\">0.1<span class=\"_ _1ba\"> </span></span><span class=\"ls5f ws74\">0.<span class=\"_ _2\"></span>2</span> 1)Shar<span class=\"_ _2\"></span>e of net p<span class=\"_ _2\"></span>rof<span class=\"_ _2\"></span>it fro<span class=\"_ _2\"></span>m a<span class=\"_ _2\"></span>sso<span class=\"_ _2\"></span>ciated c<span class=\"_ _2\"></span>omp<span class=\"_ _2\"></span>any22.1<span class=\"_ _63\"> </span><span class=\"ff6 ls58 ws6d\">7.<span class=\"_ _3\"></span>4</span>T<span class=\"_ _0\"></span>ot<span class=\"_ _2\"></span>al fin<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>e cos<span class=\"_ _2\"></span>ts<span class=\"_ _249\"> </span><span class=\"ls86 ws9c\">56.3<span class=\"_ _6b\"> </span><span class=\"ff6 ls85 ws9b\">3<span class=\"_ _2\"></span>9.7</span></span>Net financial items<span class=\"_ _24a\"> </span><span class=\"ls0 ws0\">(31<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>1)<span class=\"_ _4a\"> </span><span class=\"ff6 ls9b wsb3\">(<span class=\"_ _2\"></span>31<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3)</span></span>1)  Gai<span class=\"_ _2\"></span>n on d<span class=\"_ _2\"></span>eme<span class=\"_ _2\"></span>rg<span class=\"_ _2\"></span>er o<span class=\"_ _2\"></span>f Vow Gr<span class=\"_ _2\"></span>ee<span class=\"_ _2\"></span>n Met<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>s AS a<span class=\"_ _2\"></span>nd sh<span class=\"_ _2\"></span>are o<span class=\"_ _2\"></span>f net p<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>fit f<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>m as<span class=\"_ _2\"></span>so<span class=\"_ _2\"></span>cia<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>, se<span class=\"_ _2\"></span>e fu<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>the<span class=\"_ _2\"></span>r inf<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>mat<span class=\"_ _2\"></span>ion i<span class=\"_ _2\"></span>n not<span class=\"_ _2\"></span>e 18 Inve<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>men<span class=\"_ _2\"></span>t in a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>oc<span class=\"_ _2\"></span>iat<span class=\"_ _2\"></span>e com<span class=\"_ _2\"></span>pa<span class=\"_ _2\"></span>ny.2)  Inter<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>st e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>se - l<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>sin<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>, se<span class=\"_ _2\"></span>e fu<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>the<span class=\"_ _2\"></span>r in<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>ma<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n in no<span class=\"_ _2\"></span>te 24 Lea<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>s.3) The for<span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>ard c<span class=\"_ _2\"></span>ur<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>ncy c<span class=\"_ _2\"></span>ont<span class=\"_ _2\"></span>ra<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s ar<span class=\"_ _2\"></span>e mar<span class=\"_ _2\"></span>k-<span class=\"_ _0\"></span>t<span class=\"_ _2\"></span>o-m<span class=\"_ _2\"></span>ark<span class=\"_ _2\"></span>et, b<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>ed o<span class=\"_ _2\"></span>n an e<span class=\"_ _2\"></span>x<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>rna<span class=\"_ _2\"></span>l valu<span class=\"_ _2\"></span>ati<span class=\"_ _2\"></span>on p<span class=\"_ _2\"></span>rov<span class=\"_ _2\"></span>ide<span class=\"_ _2\"></span>d by th<span class=\"_ _2\"></span>e co<span class=\"_ _2\"></span>ntr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tua<span class=\"_ _2\"></span>l cou<span class=\"_ _2\"></span>nte<span class=\"_ _2\"></span>rp<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>t. T<span class=\"_ _2\"></span>he c<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s are v<span class=\"_ _2\"></span>alu<span class=\"_ _2\"></span>ed u<span class=\"_ _2\"></span>sin<span class=\"_ _2\"></span>g opt<span class=\"_ _2\"></span>ion p<span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>cin<span class=\"_ _2\"></span>g te<span class=\"_ _2\"></span>ch<span class=\"_ _2\"></span>niq<span class=\"_ _2\"></span>ue<span class=\"_ _2\"></span>s, w<span class=\"_ _2\"></span>hi<span class=\"_ _2\"></span>ch em<span class=\"_ _2\"></span>pl<span class=\"_ _2\"></span>oy th<span class=\"_ _2\"></span>e use o<span class=\"_ _2\"></span>f var<span class=\"_ _2\"></span>iou<span class=\"_ _2\"></span>s i<span class=\"_ _2\"></span>npu<span class=\"_ _2\"></span>ts i<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>lud<span class=\"_ _2\"></span>ing f<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ei<span class=\"_ _2\"></span>gn e<span class=\"_ _2\"></span>xc<span class=\"_ _2\"></span>han<span class=\"_ _2\"></span>ge sp<span class=\"_ _2\"></span>ot a<span class=\"_ _2\"></span>nd fo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>war<span class=\"_ _2\"></span>d rat<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>s, th<span class=\"_ _2\"></span>e ti<span class=\"_ _2\"></span>me to m<span class=\"_ _2\"></span>atu<span class=\"_ _2\"></span>rit<span class=\"_ _2\"></span>y a<span class=\"_ _2\"></span>nd vo<span class=\"_ _2\"></span>lat<span class=\"_ _2\"></span>ili<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y.The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up uses f<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>war<span class=\"_ _2\"></span>d curr<span class=\"_ _2\"></span>enc<span class=\"_ _2\"></span>y con<span class=\"_ _2\"></span>trac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s to red<span class=\"_ _2\"></span>uce th<span class=\"_ _2\"></span>e curr<span class=\"_ _2\"></span>enc<span class=\"_ _2\"></span>y expo<span class=\"_ _2\"></span>sure on s<span class=\"_ _2\"></span>ale<span class=\"_ _2\"></span>s in EUR<span class=\"_ _2\"></span>. Se<span class=\"_ _2\"></span>e note 23 f<span class=\"_ _2\"></span>or dis<span class=\"_ _2\"></span>cussi<span class=\"_ _2\"></span>on of cur<span class=\"_ _2\"></span>renc<span class=\"_ _2\"></span>y ri<span class=\"_ _2\"></span>sk. T<span class=\"_ _2\"></span>he gr<span class=\"_ _2\"></span>oup do<span class=\"_ _2\"></span>es no<span class=\"_ _2\"></span>t apply h<span class=\"_ _2\"></span>edge a<span class=\"_ _2\"></span>cco<span class=\"_ _2\"></span>unting for it<span class=\"_ _2\"></span>s der<span class=\"_ _2\"></span>ivat<span class=\"_ _2\"></span>ive co<span class=\"_ _2\"></span>ntra<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s, he<span class=\"_ _2\"></span>nce th<span class=\"_ _2\"></span>e contr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s are me<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>ured at fa<span class=\"_ _2\"></span>ir value th<span class=\"_ _2\"></span>roug<span class=\"_ _2\"></span>h prof<span class=\"_ _2\"></span>it an<span class=\"_ _2\"></span>d loss<span class=\"_ _2\"></span>. The g<span class=\"_ _2\"></span>rou<span class=\"_ _2\"></span>p did not h<span class=\"_ _2\"></span>ave curr<span class=\"_ _2\"></span>enc<span class=\"_ _2\"></span>y for<span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>ard c<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>ts a<span class=\"_ _2\"></span>s of 31<span class=\"_ _2\"></span>.12.<span class=\"_ _2\"></span>22<span class=\"_ _2\"></span>.NOTE 2<span class=\"_ _2\"></span>3 <span class=\"_ _3\"></span> <span class=\"fc6 lsbf ws10b\">FINANCI<span class=\"_ _2\"></span>AL INSTRUMENTS</span>(a<span class=\"_ _0\"></span>) Categories of financial<span class=\"_ _0\"></span> instruments(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _ef\"> </span>C<span class=\"_ _2\"></span>ategor<span class=\"_ _3\"></span>y<span class=\"_ _159\"> </span><span class=\"ff3 ls0 ws0\">31 Dec 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>2<span class=\"_ _69\"> </span><span class=\"ff6\">31 D<span class=\"_ _2\"></span>ec 2021</span></span>Finan<span class=\"_ _2\"></span>cial ass<span class=\"_ _2\"></span>ets:T<span class=\"_ _0\"></span>rade receivables<span class=\"_ _9f\"> </span><span class=\"ls0 ws0\">Fair Value thr<span class=\"_ _2\"></span>ough p<span class=\"_ _2\"></span>rof<span class=\"_ _2\"></span>it and l<span class=\"_ _2\"></span>oss<span class=\"_ _24b\"> </span></span><span class=\"ff3\">192<span class=\"_ _2\"></span>.1<span class=\"_ _192\"> </span></span><span class=\"ls1d ws2e\">122.<span class=\"_ _2\"></span>3</span> 1)Other receiv<span class=\"_ _2\"></span>ablesFair Value thr<span class=\"_ _2\"></span>ough p<span class=\"_ _2\"></span>rofi<span class=\"_ _2\"></span>t and lo<span class=\"_ _2\"></span>ss<span class=\"_ _b8\"> </span><span class=\"ff3 ls6b ws80\">1<span class=\"_ _2\"></span>01<span class=\"_ _2\"></span>.5<span class=\"_ _2d\"> </span></span><span class=\"ls70 ws85\">6<span class=\"_ _2\"></span>0.0</span>Ca<span class=\"_ _2\"></span>sh a<span class=\"_ _2\"></span>nd c<span class=\"_ _2\"></span>ash e<span class=\"_ _2\"></span>quiv<span class=\"_ _2\"></span>alent<span class=\"_ _2\"></span>s<span class=\"_ _11b\"> </span>Fair Value thro<span class=\"_ _2\"></span>ugh pr<span class=\"_ _2\"></span>ofit a<span class=\"_ _2\"></span>nd los<span class=\"_ _2\"></span>s<span class=\"_ _b1\"> </span><span class=\"ff3 ls6b ws80\">42.5<span class=\"_ _23d\"> </span></span><span class=\"ls87 ws9d\">1<span class=\"_ _2\"></span>41<span class=\"_ _2\"></span>.1</span>T<span class=\"_ _0\"></span>ot<span class=\"_ _2\"></span>al fin<span class=\"_ _2\"></span>ancia<span class=\"_ _2\"></span>l as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s<span class=\"_ _24c\"> </span><span class=\"ls13 ws18\">336.1<span class=\"_ _31\"> </span><span class=\"ff6 ls87 ws9d\">323<span class=\"_ _2\"></span>.4</span></span>Financial liabiliti<span class=\"_ _0\"></span>es:Long te<span class=\"_ _2\"></span>rm bo<span class=\"_ _2\"></span>rrow<span class=\"_ _2\"></span>ings<span class=\"_ _58\"> </span><span class=\"ls4a ws5e\">Financial liabilit<span class=\"_ _0\"></span>ies mea<span class=\"_ _2\"></span>sured at amortised cost<span class=\"_ _4b\"> </span><span class=\"ff3 ls57 ws6c\">1<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.9<span class=\"_ _23d\"> </span></span><span class=\"ls5f ws74\">24<span class=\"_ _2\"></span>0.4</span></span>Non-current lea<span class=\"_ _2\"></span>se liabilities<span class=\"_ _158\"> </span>Financial liabilities measured at amortised cos<span class=\"_ _2\"></span>t<span class=\"_ _243\"> </span><span class=\"ff3 ls86 ws9c\">25.3<span class=\"_ _2d\"> </span></span><span class=\"ls70 ws85\">11<span class=\"_ _2\"></span>.0</span>Curr<span class=\"_ _2\"></span>ent borr<span class=\"_ _2\"></span>owings<span class=\"_ _24d\"> </span><span class=\"ls4a ws5e\">Financial liabilit<span class=\"_ _0\"></span>ies mea<span class=\"_ _2\"></span>sured at amortised cost<span class=\"_ _4c\"> </span><span class=\"ff3\">191<span class=\"_ _2\"></span>.0<span class=\"_ _6b\"> </span></span><span class=\"ls85 ws9b\">39.<span class=\"_ _3\"></span>8</span></span>T<span class=\"_ _0\"></span>rade creditors<span class=\"_ _24e\"> </span>Financial liabilit<span class=\"_ _0\"></span>ies mea<span class=\"_ _2\"></span>sured at amortised cost<span class=\"_ _5b\"> </span><span class=\"ff3 ls63 ws79\">17<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>8<span class=\"_ _6b\"> </span></span><span class=\"ls5e ws73\">7<span class=\"_ _2\"></span>2<span class=\"_ _3\"></span>.9</span>Conver<span class=\"_ _2\"></span>tible loans<span class=\"_ _e4\"> </span><span class=\"ls0 ws0\">Fair Value thro<span class=\"_ _2\"></span>ugh pr<span class=\"_ _2\"></span>ofi<span class=\"_ _2\"></span>t and lo<span class=\"_ _2\"></span>ss<span class=\"_ _b1\"> </span><span class=\"ff3 ls6b ws80\">28.5<span class=\"_ _fc\"> </span></span>-</span>Bank over<span class=\"_ _2\"></span>draf<span class=\"_ _2\"></span>t facil<span class=\"_ _2\"></span>ity<span class=\"_ _1c1\"> </span><span class=\"ls4a ws5e\">Fi<span class=\"_ _0\"></span>nancial liabilities measured at amortise<span class=\"_ _2\"></span>d cost<span class=\"_ _24f\"> </span><span class=\"ff3 ls48 ws5c\">18.3<span class=\"_ _d9\"> </span></span><span class=\"ls85 ws9b\">(9.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>)</span></span>T<span class=\"_ _0\"></span>rade finance facility<span class=\"_ _72\"> </span>Financial liabilit<span class=\"_ _0\"></span>ies mea<span class=\"_ _2\"></span>sured at amortised cost<span class=\"_ _243\"> </span><span class=\"ff3 ls13 ws18\">4<span class=\"_ _2\"></span>3.1<span class=\"_ _2d\"> </span></span><span class=\"ls8a ws6e\">11.2</span>Current lease liabilities<span class=\"_ _bb\"> </span>Financial liabilit<span class=\"_ _0\"></span>ies mea<span class=\"_ _2\"></span>sured at amortised cost<span class=\"_ _24f\"> </span><span class=\"ff3 ls3e ws50\">12.2<span class=\"_ _161\"> </span></span><span class=\"ls0 ws0\">14.1</span> 2)Other current liabilitiesFinancial liabilit<span class=\"_ _0\"></span>ies mea<span class=\"_ _2\"></span>sured at amortised cost<span class=\"_ _1e4\"> </span><span class=\"ff3 ls57 ws6c\">4<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>.9<span class=\"_ _6b\"> </span></span><span class=\"ls5e ws73\">7<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.9</span>T<span class=\"_ _0\"></span>otal financial liabilities<span class=\"_ _1aa\"> </span><span class=\"ls15 ws1b\">705.<span class=\"_ _2\"></span>5<span class=\"_ _192\"> </span><span class=\"ff6 ls54 ws69\">45<span class=\"_ _2\"></span>3.3</span></span>All am<span class=\"_ _2\"></span>ount<span class=\"_ _2\"></span>s in the ta<span class=\"_ _2\"></span>ble ar<span class=\"_ _2\"></span>e boo<span class=\"_ _2\"></span>ked val<span class=\"_ _2\"></span>ues. 1) VA<span class=\"_ _1\"></span>T r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ei<span class=\"_ _2\"></span>vab<span class=\"_ _2\"></span>le an<span class=\"_ _2\"></span>d pr<span class=\"_ _2\"></span>ep<span class=\"_ _2\"></span>aid e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>s a<span class=\"_ _2\"></span>re e<span class=\"_ _2\"></span>xcl<span class=\"_ _2\"></span>ude<span class=\"_ _2\"></span>d si<span class=\"_ _2\"></span>nce t<span class=\"_ _2\"></span>hey a<span class=\"_ _2\"></span>re n<span class=\"_ _2\"></span>ot de<span class=\"_ _2\"></span>fi<span class=\"_ _2\"></span>ne<span class=\"_ _2\"></span>d as f<span class=\"_ _2\"></span>in<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>ia<span class=\"_ _2\"></span>l in<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>rum<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>.2) See no<span class=\"_ _2\"></span>te 15.(b) Fair val<span class=\"_ _2\"></span>ue of f<span class=\"_ _2\"></span>inan<span class=\"_ _2\"></span>cial in<span class=\"_ _2\"></span>str<span class=\"_ _2\"></span>umen<span class=\"_ _2\"></span>tsThe c<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ying a<span class=\"_ _2\"></span>mount of tr<span class=\"_ _2\"></span>ad<span class=\"_ _2\"></span>e rec<span class=\"_ _2\"></span>eiv<span class=\"_ _2\"></span>able<span class=\"_ _2\"></span>s, othe<span class=\"_ _2\"></span>r rec<span class=\"_ _2\"></span>eiv<span class=\"_ _2\"></span>able<span class=\"_ _2\"></span>s and ca<span class=\"_ _2\"></span>sh a<span class=\"_ _2\"></span>nd c<span class=\"_ _2\"></span>ash e<span class=\"_ _2\"></span>quiv<span class=\"_ _2\"></span>alent<span class=\"_ _2\"></span>s are a<span class=\"_ _2\"></span>ppr<span class=\"_ _2\"></span>oximately e<span class=\"_ _2\"></span>qual to f<span class=\"_ _2\"></span>air va<span class=\"_ _2\"></span>lue sinc<span class=\"_ _2\"></span>e thes<span class=\"_ _2\"></span>e instr<span class=\"_ _2\"></span>ument<span class=\"_ _2\"></span>s have a sh<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t term m<span class=\"_ _2\"></span>aturit<span class=\"_ _2\"></span>y. Simil<span class=\"_ _2\"></span>arly, the c<span class=\"_ _2\"></span>arr<span class=\"_ _3\"></span>ying amo<span class=\"_ _2\"></span>unt of tr<span class=\"_ _2\"></span>ade cr<span class=\"_ _2\"></span>edito<span class=\"_ _2\"></span>rs a<span class=\"_ _2\"></span>nd othe<span class=\"_ _2\"></span>r curr<span class=\"_ _2\"></span>ent liabilities are appro<span class=\"_ _0\"></span>ximately equal to<span class=\"_ _0\"></span> fair value since the effec<span class=\"_ _2\"></span>t of disc<span class=\"_ _2\"></span>ounting i<span class=\"_ _2\"></span>s not sign<span class=\"_ _2\"></span>ifi<span class=\"_ _2\"></span>can<span class=\"_ _2\"></span>t. Fair valu<span class=\"_ _2\"></span>e of the b<span class=\"_ _2\"></span>ank over<span class=\"_ _2\"></span>draf<span class=\"_ _2\"></span>t fa<span class=\"_ _2\"></span>cilit<span class=\"_ _2\"></span>y an<span class=\"_ _2\"></span>d T<span class=\"_ _0\"></span>rad<span class=\"_ _2\"></span>e cre<span class=\"_ _2\"></span>dit fa<span class=\"_ _2\"></span>cilit<span class=\"_ _2\"></span>y wi<span class=\"_ _2\"></span>th DNB A<span class=\"_ _2\"></span>S<span class=\"_ _2\"></span>A is equ<span class=\"_ _2\"></span>al to the bo<span class=\"_ _2\"></span>ok valu<span class=\"_ _2\"></span>e sinc<span class=\"_ _2\"></span>e a float<span class=\"_ _2\"></span>ing intere<span class=\"_ _2\"></span>st is a<span class=\"_ _2\"></span>gr<span class=\"_ _2\"></span>eed<span class=\"_ _2\"></span>.(c) F<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>na<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ia<span class=\"_ _2\"></span>l r<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>skThe m<span class=\"_ _2\"></span>ost s<span class=\"_ _2\"></span>ignif<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>ant fin<span class=\"_ _2\"></span>anci<span class=\"_ _2\"></span>al risk<span class=\"_ _2\"></span>s whic<span class=\"_ _2\"></span>h af<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t the g<span class=\"_ _2\"></span>rou<span class=\"_ _2\"></span>p are lis<span class=\"_ _2\"></span>ted be<span class=\"_ _2\"></span>low. The ma<span class=\"_ _2\"></span>nage<span class=\"_ _2\"></span>ment p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>ms a co<span class=\"_ _2\"></span>ntinuo<span class=\"_ _2\"></span>us evalu<span class=\"_ _2\"></span>ation of the<span class=\"_ _2\"></span>se risk<span class=\"_ _2\"></span>s and d<span class=\"_ _2\"></span>etermi<span class=\"_ _2\"></span>nes p<span class=\"_ _2\"></span>olic<span class=\"_ _2\"></span>ies re<span class=\"_ _2\"></span>late<span class=\"_ _2\"></span>d to how the<span class=\"_ _2\"></span>se ri<span class=\"_ _2\"></span>sks are to b<span class=\"_ _2\"></span>e hand<span class=\"_ _2\"></span>led wi<span class=\"_ _2\"></span>thin the gr<span class=\"_ _2\"></span>oup. Dur<span class=\"_ _2\"></span>ing the pe<span class=\"_ _2\"></span>rio<span class=\"_ _2\"></span>d 2020 -<span class=\"_ _0\"></span>2022, th<span class=\"_ _2\"></span>e cor<span class=\"_ _2\"></span>ona pa<span class=\"_ _2\"></span>ndem<span class=\"_ _2\"></span>ic (Cov<span class=\"_ _2\"></span>id-<span class=\"_ _0\"></span>19<span class=\"_ _0\"></span>) ha<span class=\"_ _2\"></span>s cre<span class=\"_ _2\"></span>ated inc<span class=\"_ _2\"></span>rea<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d unc<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>tain<span class=\"_ _2\"></span>ty a<span class=\"_ _2\"></span>nd a disr<span class=\"_ _2\"></span>uption to th<span class=\"_ _2\"></span>e glob<span class=\"_ _2\"></span>al ec<span class=\"_ _2\"></span>onomy. The si<span class=\"_ _2\"></span>tuation a<span class=\"_ _2\"></span>ls<span class=\"_ _2\"></span>o impa<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s the va<span class=\"_ _2\"></span>riou<span class=\"_ _2\"></span>s risk f<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s that the Vow gro<span class=\"_ _2\"></span>up is exp<span class=\"_ _2\"></span>ose<span class=\"_ _2\"></span>d to, includ<span class=\"_ _2\"></span>ing<span class=\"_ _2\"></span>, but no<span class=\"_ _2\"></span>t limited to, th<span class=\"_ _2\"></span>e market risk and<span class=\"_ _0\"></span> liquidity risk<span class=\"_ _2\"></span>.d) Credit riskCa<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing amou<span class=\"_ _2\"></span>nts of f<span class=\"_ _2\"></span>inan<span class=\"_ _2\"></span>cial a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ets p<span class=\"_ _2\"></span>res<span class=\"_ _2\"></span>ented ab<span class=\"_ _2\"></span>ove re<span class=\"_ _2\"></span>pre<span class=\"_ _2\"></span>sent<span class=\"_ _2\"></span>s the ma<span class=\"_ _2\"></span>x<span class=\"_ _2\"></span>imum cre<span class=\"_ _2\"></span>dit exp<span class=\"_ _2\"></span>osur<span class=\"_ _2\"></span>e. The g<span class=\"_ _2\"></span>rou<span class=\"_ _2\"></span>p is mainly ex<span class=\"_ _2\"></span>pos<span class=\"_ _2\"></span>ed to cre<span class=\"_ _2\"></span>dit ri<span class=\"_ _2\"></span>sk rel<span class=\"_ _2\"></span>ated to tr<span class=\"_ _2\"></span>ade r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>eiva<span class=\"_ _2\"></span>bles<span class=\"_ _2\"></span>. The c<span class=\"_ _2\"></span>ustom<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>s are ba<span class=\"_ _2\"></span>sic<span class=\"_ _2\"></span>ally l<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>ge cru<span class=\"_ _2\"></span>ise ship ow<span class=\"_ _2\"></span>ner<span class=\"_ _2\"></span>s and shi<span class=\"_ _2\"></span>pyar<span class=\"_ _2\"></span>ds in Europ<span class=\"_ _2\"></span>e with satis<span class=\"_ _2\"></span>fa<span class=\"_ _2\"></span>cto<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y cre<span class=\"_ _2\"></span>dit his<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>y. The cr<span class=\"_ _2\"></span>edit r<span class=\"_ _2\"></span>isk is ma<span class=\"_ _2\"></span>inly re<span class=\"_ _2\"></span>late<span class=\"_ _2\"></span>d to newb<span class=\"_ _2\"></span>uilding c<span class=\"_ _2\"></span>ontra<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s whe<span class=\"_ _2\"></span>re a few y<span class=\"_ _2\"></span>ard<span class=\"_ _2\"></span>s are co<span class=\"_ _2\"></span>unterp<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>t. T<span class=\"_ _2\"></span>his is incr<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>sing the cr<span class=\"_ _2\"></span>edi<span class=\"_ _2\"></span>t risk<span class=\"_ _2\"></span>. Howe<span class=\"_ _2\"></span>ver<span class=\"_ _0\"></span>, due to n<span class=\"_ _2\"></span>ature of n<span class=\"_ _2\"></span>ewbuil<span class=\"_ _2\"></span>ding fina<span class=\"_ _2\"></span>ncing th<span class=\"_ _2\"></span>e mana<span class=\"_ _2\"></span>gem<span class=\"_ _2\"></span>ent co<span class=\"_ _2\"></span>nside<span class=\"_ _2\"></span>rs the o<span class=\"_ _2\"></span>vera<span class=\"_ _2\"></span>ll ris<span class=\"_ _2\"></span>k of los<span class=\"_ _2\"></span>s on re<span class=\"_ _2\"></span>cei<span class=\"_ _2\"></span>vable<span class=\"_ _2\"></span>s to be re<span class=\"_ _2\"></span>lati<span class=\"_ _2\"></span>vely low. Th<span class=\"_ _2\"></span>e gro<span class=\"_ _2\"></span>up ha<span class=\"_ _2\"></span>s not pr<span class=\"_ _2\"></span>ovid<span class=\"_ _2\"></span>ed any guarantees for third parties\u2019 liabilities. The group has entered into a cre<span class=\"_ _2\"></span>dit r<span class=\"_ _2\"></span>isk insur<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>e ag<span class=\"_ _2\"></span>ree<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s (\"<span class=\"_ _2\"></span>kre<span class=\"_ _2\"></span>dit<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>sikr<span class=\"_ _2\"></span>ing\"<span class=\"_ _2\"></span>) on it<span class=\"_ _2\"></span>s trade receivable<span class=\"_ _2\"></span>s with<span class=\"_ _0\"></span> t<span class=\"_ _2\"></span>wo different Nordic insurance companies, T<span class=\"_ _0\"></span>r<span class=\"_ _2\"></span>yg Gar<span class=\"_ _2\"></span>anti a<span class=\"_ _2\"></span>nd All<span class=\"_ _2\"></span>ianz T<span class=\"_ _0\"></span>r<span class=\"_ _2\"></span>ade. T<span class=\"_ _2\"></span>hes<span class=\"_ _2\"></span>e agr<span class=\"_ _2\"></span>eem<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s cover<span class=\"_ _2\"></span>s the poten<span class=\"_ _2\"></span>tial los<span class=\"_ _2\"></span>ses in<span class=\"_ _2\"></span>curr<span class=\"_ _2\"></span>ed by S<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>anship A<span class=\"_ _2\"></span>S on it<span class=\"_ _2\"></span>s tr<span class=\"_ _2\"></span>ade re<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>ivab<span class=\"_ _2\"></span>les, subje<span class=\"_ _2\"></span>ct to c<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>in res<span class=\"_ _2\"></span>tri<span class=\"_ _2\"></span>ctio<span class=\"_ _2\"></span>ns, an<span class=\"_ _2\"></span>d re<span class=\"_ _2\"></span>duce<span class=\"_ _2\"></span>s the ultimate c<span class=\"_ _2\"></span>red<span class=\"_ _2\"></span>it risk f<span class=\"_ _2\"></span>or the g<span class=\"_ _2\"></span>roup sub<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>antiall<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>. In ad<span class=\"_ _2\"></span>dtion<span class=\"_ _2\"></span>, the gr<span class=\"_ _2\"></span>oup ente<span class=\"_ _2\"></span>red into a NO<span class=\"_ _2\"></span>K 15.0 mill<span class=\"_ _2\"></span>ion tr<span class=\"_ _2\"></span>ade f<span class=\"_ _2\"></span>inan<span class=\"_ _2\"></span>ce fa<span class=\"_ _2\"></span>cilit<span class=\"_ _2\"></span>y dur<span class=\"_ _2\"></span>ing 201<span class=\"_ _2\"></span>8, and ex<span class=\"_ _2\"></span>tende<span class=\"_ _2\"></span>d the tr<span class=\"_ _2\"></span>ade f<span class=\"_ _2\"></span>inanc<span class=\"_ _2\"></span>e fa<span class=\"_ _2\"></span>cilit<span class=\"_ _2\"></span>y to N<span class=\"_ _2\"></span>OK 4<span class=\"_ _2\"></span>0 millio<span class=\"_ _2\"></span>n during 2022. T<span class=\"_ _2\"></span>he insu<span class=\"_ _2\"></span>ran<span class=\"_ _2\"></span>ce a<span class=\"_ _2\"></span>gre<span class=\"_ _2\"></span>emen<span class=\"_ _2\"></span>t and tr<span class=\"_ _2\"></span>ade f<span class=\"_ _2\"></span>inanc<span class=\"_ _2\"></span>e fa<span class=\"_ _2\"></span>cilit<span class=\"_ _2\"></span>y is a<span class=\"_ _2\"></span>n addi<span class=\"_ _2\"></span>tiona<span class=\"_ _2\"></span>l risk mit<span class=\"_ _2\"></span>igating f<span class=\"_ _2\"></span>acto<span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>. Se<span class=\"_ _2\"></span>e note 9 f<span class=\"_ _2\"></span>or infor<span class=\"_ _2\"></span>matio<span class=\"_ _2\"></span>n abo<span class=\"_ _2\"></span>ut the a<span class=\"_ _2\"></span>ging ana<span class=\"_ _2\"></span>lysis o<span class=\"_ _2\"></span>f trad<span class=\"_ _2\"></span>e rec<span class=\"_ _2\"></span>eiv<span class=\"_ _2\"></span>able<span class=\"_ _2\"></span>s.e)<span class=\"_ _0\"></span> Liquidit<span class=\"_ _2\"></span>y riskLiqu<span class=\"_ _2\"></span>idit<span class=\"_ _2\"></span>y ris<span class=\"_ _2\"></span>k is the ri<span class=\"_ _2\"></span>sk of be<span class=\"_ _2\"></span>ing unabl<span class=\"_ _2\"></span>e to pay fin<span class=\"_ _2\"></span>ancia<span class=\"_ _2\"></span>l liabi<span class=\"_ _2\"></span>litie<span class=\"_ _2\"></span>s a<span class=\"_ _2\"></span>s they f<span class=\"_ _2\"></span>all due. T<span class=\"_ _2\"></span>he li<span class=\"_ _2\"></span>quidit<span class=\"_ _2\"></span>y r<span class=\"_ _2\"></span>isk for th<span class=\"_ _2\"></span>e gro<span class=\"_ _2\"></span>up is pr<span class=\"_ _2\"></span>imar<span class=\"_ _2\"></span>ily rel<span class=\"_ _2\"></span>ated to th<span class=\"_ _2\"></span>e timing of the p<span class=\"_ _2\"></span>ayme<span class=\"_ _2\"></span>nt on it<span class=\"_ _2\"></span>s trad<span class=\"_ _2\"></span>e re<span class=\"_ _2\"></span>cei<span class=\"_ _2\"></span>vable<span class=\"_ _2\"></span>s fro<span class=\"_ _2\"></span>m the shipy<span class=\"_ _2\"></span>ards i<span class=\"_ _2\"></span>n Europ<span class=\"_ _2\"></span>e on the Ne<span class=\"_ _2\"></span>wbuild p<span class=\"_ _2\"></span>roje<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ts. C<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ain of the ship<span class=\"_ _2\"></span>yard<span class=\"_ _2\"></span>s exercis<span class=\"_ _2\"></span>es long<span class=\"_ _2\"></span>er pay<span class=\"_ _2\"></span>ment ter<span class=\"_ _2\"></span>ms than o<span class=\"_ _2\"></span>ther shipya<span class=\"_ _2\"></span>rds. S<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>anship h<span class=\"_ _2\"></span>as a c<span class=\"_ _2\"></span>lose a<span class=\"_ _2\"></span>nd on-g<span class=\"_ _2\"></span>oing co<span class=\"_ _2\"></span>ntac<span class=\"_ _2\"></span>t with a<span class=\"_ _2\"></span>ll it<span class=\"_ _2\"></span>s shipya<span class=\"_ _2\"></span>rd cus<span class=\"_ _2\"></span>tome<span class=\"_ _2\"></span>rs<span class=\"_ _2\"></span>, and have h<span class=\"_ _2\"></span>ad so fo<span class=\"_ _2\"></span>r many yea<span class=\"_ _2\"></span>rs. M<span class=\"_ _2\"></span>ana<span class=\"_ _2\"></span>ging this re<span class=\"_ _2\"></span>lati<span class=\"_ _2\"></span>onship is o<span class=\"_ _2\"></span>ne of the key f<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s for S<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>anship in th<span class=\"_ _2\"></span>e daily management of its liquidity risk. Historically,<span class=\"_ _0\"></span> Sc<span class=\"_ _2\"></span>anship has had ver<span class=\"_ _2\"></span>y lim<span class=\"_ _2\"></span>ited lo<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s on it<span class=\"_ _2\"></span>s acc<span class=\"_ _2\"></span>ount<span class=\"_ _2\"></span>s re<span class=\"_ _2\"></span>ceiv<span class=\"_ _2\"></span>able<span class=\"_ _2\"></span>. So even t<span class=\"_ _2\"></span>houg<span class=\"_ _2\"></span>h the pay<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s fr<span class=\"_ _2\"></span>om the shipy<span class=\"_ _2\"></span>ard<span class=\"_ _2\"></span>s in cer<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ain pe<span class=\"_ _2\"></span>rio<span class=\"_ _2\"></span>ds have b<span class=\"_ _2\"></span>een del<span class=\"_ _2\"></span>ayed b<span class=\"_ _2\"></span>eyond th<span class=\"_ _2\"></span>e ag<span class=\"_ _2\"></span>ree<span class=\"_ _2\"></span>d cre<span class=\"_ _2\"></span>dit ter<span class=\"_ _2\"></span>m, the<span class=\"_ _2\"></span>y have his<span class=\"_ _2\"></span>toric<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>ly always paid<span class=\"_ _0\"></span> their liabilities. Scanship also has a cer<span class=\"_ _2\"></span>tain flexib<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y in it<span class=\"_ _2\"></span>s own supp<span class=\"_ _2\"></span>lier b<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>se, whe<span class=\"_ _2\"></span>reby l<span class=\"_ _2\"></span>onger p<span class=\"_ _2\"></span>ayment terms s<span class=\"_ _2\"></span>ome<span class=\"_ _2\"></span>times ar<span class=\"_ _2\"></span>e ag<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>ed with su<span class=\"_ _2\"></span>pplie<span class=\"_ _2\"></span>rs in p<span class=\"_ _2\"></span>eri<span class=\"_ _2\"></span>ods we<span class=\"_ _2\"></span>re the paym<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s are de<span class=\"_ _2\"></span>laye<span class=\"_ _2\"></span>d fro<span class=\"_ _2\"></span>m the cus<span class=\"_ _2\"></span>tomer<span class=\"_ _2\"></span>s. M<span class=\"_ _2\"></span>ana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt of the liquidity risk is a prioritised task by Scanship management.The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up al<span class=\"_ _2\"></span>so ha<span class=\"_ _2\"></span>s rel<span class=\"_ _2\"></span>ativ<span class=\"_ _2\"></span>ely high<span class=\"_ _2\"></span>er liqu<span class=\"_ _2\"></span>idit<span class=\"_ _2\"></span>y ri<span class=\"_ _2\"></span>sk on New<span class=\"_ _2\"></span>build proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts a<span class=\"_ _2\"></span>s the g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up rec<span class=\"_ _2\"></span>eive<span class=\"_ _2\"></span>s paym<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s late in th<span class=\"_ _2\"></span>e proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>, a<span class=\"_ _2\"></span>s comp<span class=\"_ _2\"></span>are<span class=\"_ _2\"></span>d to Retrof<span class=\"_ _2\"></span>it pr<span class=\"_ _2\"></span>ojec<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s, whe<span class=\"_ _2\"></span>re the g<span class=\"_ _2\"></span>rou<span class=\"_ _2\"></span>p rec<span class=\"_ _2\"></span>eive<span class=\"_ _2\"></span>s paym<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s af<span class=\"_ _2\"></span>ter mee<span class=\"_ _2\"></span>ting cer<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ain mile<span class=\"_ _2\"></span>ston<span class=\"_ _2\"></span>es. A<span class=\"_ _2\"></span>lthoug<span class=\"_ _2\"></span>h the miles<span class=\"_ _2\"></span>tone<span class=\"_ _2\"></span>s are s<span class=\"_ _2\"></span>etup to ena<span class=\"_ _2\"></span>ble a po<span class=\"_ _2\"></span>sitive n<span class=\"_ _2\"></span>et c<span class=\"_ _2\"></span>ash<span class=\"_ _2\"></span>flow on the pr<span class=\"_ _2\"></span>ojec<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s, a de<span class=\"_ _2\"></span>lay in the r<span class=\"_ _2\"></span>etrof<span class=\"_ _2\"></span>it pr<span class=\"_ _2\"></span>oje<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s will n<span class=\"_ _2\"></span>atura<span class=\"_ _2\"></span>lly al<span class=\"_ _2\"></span>so incr<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>se the l<span class=\"_ _2\"></span>iquidi<span class=\"_ _2\"></span>ty r<span class=\"_ _2\"></span>isk<span class=\"_ _2\"></span>. 31 D<span class=\"_ _2\"></span>ece<span class=\"_ _2\"></span>mber 2<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>22:(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _66\"> </span><span class=\"ff6 ls0 ws0\">0-<span class=\"_ _2\"></span>6  month<span class=\"_ _2\"></span>s<span class=\"_ _4d\"> </span>6-12 months <span class=\"_ _23d\"> </span><span class=\"lsce ws11c\">1-<span class=\"_ _2\"></span>5<span class=\"_ _3\"></span> y<span class=\"_ _2\"></span>e<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>s</span></span>Paym<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s on long ter<span class=\"_ _2\"></span>m bor<span class=\"_ _2\"></span>rowi<span class=\"_ _2\"></span>ngs<span class=\"_ _4e\"> </span><span class=\"ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _8d\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _44\"> </span><span class=\"ls5e ws73\">19<span class=\"_ _3\"></span>2<span class=\"_ _2\"></span>.9</span></span>Curr<span class=\"_ _2\"></span>ent borr<span class=\"_ _2\"></span>owings<span class=\"_ _250\"> </span><span class=\"ls64 ws7a\">95.5<span class=\"_ _106\"> </span>95.5<span class=\"_ _83\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   </span></span>T<span class=\"_ _0\"></span>rade creditors<span class=\"_ _11a\"> </span>1<span class=\"_ _3\"></span>7<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>8<span class=\"_ _48\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _8d\"> </span> <span class=\"_ _9\"> </span>-   </span>Bank over<span class=\"_ _2\"></span>draf<span class=\"_ _2\"></span>t facil<span class=\"_ _2\"></span>ity<span class=\"_ _d1\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _108\"> </span><span class=\"ls13 ws18\">18.<span class=\"_ _2\"></span>3<span class=\"_ _92\"> </span></span> <span class=\"_ _8\"> </span>-   </span>T<span class=\"_ _0\"></span>rade credit facility<span class=\"_ _250\"> </span>4<span class=\"_ _2\"></span>3.1<span class=\"_ _92\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _ef\"> </span> <span class=\"_ _8\"> </span>-   </span> 1)Leases6.1<span class=\"_ _9c\"> </span>6.1<span class=\"_ _ab\"> </span><span class=\"ls70 ws85\">25.<span class=\"_ _2\"></span>3</span>Other current liabilities<span class=\"_ _251\"> </span>4<span class=\"_ _3\"></span>4<span class=\"_ _2\"></span>.9<span class=\"_ _252\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _8d\"> </span> <span class=\"_ _9\"> </span>-   </span>To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _253\"> </span>3<span class=\"_ _3\"></span>6<span class=\"_ _2\"></span>7.<span class=\"_ _3\"></span>4<span class=\"_ _243\"> </span><span class=\"ls5e ws73\">1<span class=\"_ _2\"></span>19<span class=\"_ _2\"></span>.9<span class=\"_ _128\"> </span><span class=\"ls1 ws1\">218.<span class=\"_ _2\"></span>2</span></span>1) Se<span class=\"_ _2\"></span>e not<span class=\"_ _2\"></span>e 2431 D<span class=\"_ _2\"></span>ece<span class=\"_ _2\"></span>mber 2<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>21:(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _66\"> </span><span class=\"ff6 ls0 ws0\">0-<span class=\"_ _2\"></span>6  month<span class=\"_ _2\"></span>s<span class=\"_ _4d\"> </span>6-12 months <span class=\"_ _23d\"> </span><span class=\"lsce ws11c\">1-<span class=\"_ _2\"></span>5<span class=\"_ _3\"></span> y<span class=\"_ _2\"></span>e<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>s</span></span>Paym<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s on long ter<span class=\"_ _2\"></span>m bor<span class=\"_ _2\"></span>rowi<span class=\"_ _2\"></span>ngs<span class=\"_ _4e\"> </span><span class=\"ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _8d\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _5b\"> </span><span class=\"ls5f ws74\">240.4</span></span>Curr<span class=\"_ _2\"></span>ent borr<span class=\"_ _2\"></span>owings<span class=\"_ _124\"> </span>19.9<span class=\"_ _254\"> </span>19.9<span class=\"_ _83\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _8\"> </span>-   </span>T<span class=\"_ _0\"></span>rade creditors<span class=\"_ _f3\"> </span>72<span class=\"_ _3\"></span>.9<span class=\"_ _83\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _ef\"> </span> <span class=\"_ _8\"> </span>-   </span>Bank over<span class=\"_ _2\"></span>draf<span class=\"_ _2\"></span>t facil<span class=\"_ _2\"></span>ity<span class=\"_ _d1\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _155\"> </span><span class=\"ls85 ws9b\">(9.<span class=\"_ _3\"></span>2<span class=\"_ _2\"></span>)<span class=\"_ _ef\"> </span></span> <span class=\"_ _9\"> </span>-   </span>T<span class=\"_ _0\"></span>rade credit facility<span class=\"_ _111\"> </span>11.2<span class=\"_ _d2\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _255\"> </span> <span class=\"_ _9\"> </span>-   </span> 1)Leases7.<span class=\"_ _3\"></span>1<span class=\"_ _256\"> </span>7.<span class=\"_ _3\"></span>1<span class=\"_ _106\"> </span><span class=\"ls70 ws85\">11<span class=\"_ _2\"></span>.0</span>Other current liabilities<span class=\"_ _257\"> </span>7<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.9<span class=\"_ _252\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _8d\"> </span> <span class=\"_ _9\"> </span>-   </span>To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _226\"> </span>18<span class=\"_ _2\"></span>4.0<span class=\"_ _155\"> </span><span class=\"ls58 ws6d\">1<span class=\"_ _2\"></span>7.<span class=\"_ _9\"></span>8<span class=\"_ _65\"> </span><span class=\"lsb9 ws105\">251.<span class=\"_ _2\"></span>5</span></span>1) Se<span class=\"_ _2\"></span>e not<span class=\"_ _2\"></span>e 24f<span class=\"_ _2\"></span>) For<span class=\"_ _2\"></span>eig<span class=\"_ _2\"></span>n exchang<span class=\"_ _2\"></span>e rate ri<span class=\"_ _2\"></span>skThe g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up is expo<span class=\"_ _2\"></span>sed to f<span class=\"_ _2\"></span>oreig<span class=\"_ _2\"></span>n exchange r<span class=\"_ _2\"></span>ate ri<span class=\"_ _2\"></span>sk rel<span class=\"_ _2\"></span>ated to the va<span class=\"_ _2\"></span>lue of NO<span class=\"_ _2\"></span>K rel<span class=\"_ _2\"></span>ativ<span class=\"_ _2\"></span>e to other cu<span class=\"_ _2\"></span>rren<span class=\"_ _2\"></span>cie<span class=\"_ _2\"></span>s, both t<span class=\"_ _2\"></span>hroug<span class=\"_ _2\"></span>h owne<span class=\"_ _2\"></span>rship o<span class=\"_ _2\"></span>f fore<span class=\"_ _2\"></span>ign co<span class=\"_ _2\"></span>mpan<span class=\"_ _2\"></span>ies (se<span class=\"_ _2\"></span>e note 17) and thro<span class=\"_ _2\"></span>ugh sale<span class=\"_ _2\"></span>s in dif<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>rent c<span class=\"_ _2\"></span>urre<span class=\"_ _2\"></span>ncie<span class=\"_ _2\"></span>s than th<span class=\"_ _2\"></span>e nomin<span class=\"_ _2\"></span>al curr<span class=\"_ _2\"></span>enc<span class=\"_ _2\"></span>y (NO<span class=\"_ _2\"></span>K<span class=\"_ _2\"></span>). Mitigat<span class=\"_ _2\"></span>ion of excha<span class=\"_ _2\"></span>nge rate r<span class=\"_ _2\"></span>isk in c<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>sh flows n<span class=\"_ _2\"></span>ominate<span class=\"_ _2\"></span>d in other c<span class=\"_ _2\"></span>urr<span class=\"_ _2\"></span>enci<span class=\"_ _2\"></span>es than N<span class=\"_ _2\"></span>OK is d<span class=\"_ _2\"></span>one thr<span class=\"_ _2\"></span>ough d<span class=\"_ _2\"></span>eri<span class=\"_ _2\"></span>vative instruments against specific construction contract<span class=\"_ _2\"></span>s from time to time<span class=\"_ _2\"></span>, wher<span class=\"_ _2\"></span>e the ne<span class=\"_ _2\"></span>t exposu<span class=\"_ _2\"></span>re of re<span class=\"_ _2\"></span>venue/purc<span class=\"_ _2\"></span>ha<span class=\"_ _2\"></span>se ar<span class=\"_ _2\"></span>e secur<span class=\"_ _2\"></span>ed.Exc<span class=\"_ _2\"></span>hange r<span class=\"_ _2\"></span>ate risk r<span class=\"_ _2\"></span>el<span class=\"_ _2\"></span>ated to the sp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ific g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up comp<span class=\"_ _2\"></span>any is a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>d a<span class=\"_ _2\"></span>s low a<span class=\"_ _2\"></span>s the mar<span class=\"_ _2\"></span>gin r<span class=\"_ _2\"></span>emain<span class=\"_ _2\"></span>s inde<span class=\"_ _2\"></span>pend<span class=\"_ _2\"></span>ent of curr<span class=\"_ _2\"></span>enc<span class=\"_ _2\"></span>y flu<span class=\"_ _2\"></span>ctu<span class=\"_ _2\"></span>ations<span class=\"_ _2\"></span>. Se<span class=\"_ _2\"></span>e al<span class=\"_ _2\"></span>so note 2<span class=\"_ _2\"></span>.4<span class=\"_ _2\"></span>.g<span class=\"_ _2\"></span>) Interest rate riskThe i<span class=\"_ _2\"></span>nteres<span class=\"_ _2\"></span>t r<span class=\"_ _2\"></span>ate on the lo<span class=\"_ _2\"></span>ng term ba<span class=\"_ _2\"></span>nk loa<span class=\"_ _2\"></span>n, over<span class=\"_ _2\"></span>draf<span class=\"_ _2\"></span>t a<span class=\"_ _2\"></span>nd tra<span class=\"_ _2\"></span>de cre<span class=\"_ _2\"></span>dit f<span class=\"_ _2\"></span>acil<span class=\"_ _2\"></span>ities a<span class=\"_ _2\"></span>re flo<span class=\"_ _2\"></span>ating. H<span class=\"_ _2\"></span>enc<span class=\"_ _2\"></span>e, the g<span class=\"_ _2\"></span>roup h<span class=\"_ _2\"></span>as a<span class=\"_ _2\"></span>n expo<span class=\"_ _2\"></span>sure to inter<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>t rate fl<span class=\"_ _2\"></span>uct<span class=\"_ _2\"></span>uation<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>e gro<span class=\"_ _2\"></span>up doe<span class=\"_ _2\"></span>s not have any<span class=\"_ _0\"></span> interest<span class=\"_ _0\"></span> r<span class=\"_ _2\"></span>at<span class=\"_ _0\"></span>e derivativ<span class=\"_ _0\"></span>es.Capital managementFor the purpose of<span class=\"_ _0\"></span> the group\u2019s capital management, capital includes issued capital<span class=\"_ _2\"></span>, convertible preference shares, sharepre<span class=\"_ _2\"></span>mium and a<span class=\"_ _2\"></span>ll other e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y re<span class=\"_ _2\"></span>ser<span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>es at<span class=\"_ _2\"></span>tribu<span class=\"_ _2\"></span>tabl<span class=\"_ _2\"></span>e to the equi<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y hold<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>s of the pa<span class=\"_ _2\"></span>rent<span class=\"_ _2\"></span>. The p<span class=\"_ _2\"></span>rima<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y obje<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tive of the g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up\u2019scapital management is to maximise the shareholder value.The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up mana<span class=\"_ _2\"></span>ges it<span class=\"_ _2\"></span>s c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>al str<span class=\"_ _2\"></span>uc<span class=\"_ _2\"></span>ture a<span class=\"_ _2\"></span>nd make<span class=\"_ _2\"></span>s adjus<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>s in lig<span class=\"_ _2\"></span>ht of cha<span class=\"_ _2\"></span>nges in e<span class=\"_ _2\"></span>con<span class=\"_ _2\"></span>omic c<span class=\"_ _2\"></span>ondi<span class=\"_ _2\"></span>tions an<span class=\"_ _2\"></span>d the re<span class=\"_ _2\"></span>quire<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s of the f<span class=\"_ _2\"></span>inan<span class=\"_ _2\"></span>cial c<span class=\"_ _2\"></span>ovenan<span class=\"_ _2\"></span>ts. T<span class=\"_ _0\"></span>o m<span class=\"_ _2\"></span>ainta<span class=\"_ _2\"></span>in or adjus<span class=\"_ _2\"></span>t the c<span class=\"_ _2\"></span>api<span class=\"_ _2\"></span>tal s<span class=\"_ _2\"></span>truc<span class=\"_ _2\"></span>tur<span class=\"_ _2\"></span>e, the gr<span class=\"_ _2\"></span>oup may ad<span class=\"_ _2\"></span>just th<span class=\"_ _2\"></span>e divi<span class=\"_ _2\"></span>den<span class=\"_ _2\"></span>d payment to<span class=\"_ _0\"></span> shareholder<span class=\"_ _2\"></span>s, return capital to shareholders or issu<span class=\"_ _2\"></span>e new sha<span class=\"_ _2\"></span>res<span class=\"_ _2\"></span>.NOTE 24 <span class=\"_ _9\"></span> <span class=\"fc6 lscf ws11d\">LE<span class=\"_ _2\"></span>ASES</span>Rig<span class=\"_ _2\"></span>ht of us<span class=\"_ _2\"></span>e as<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>ts 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>2: (Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _73\"> </span><span class=\"ff6 ls4a ws5e\">Proper<span class=\"_ _2\"></span>ties<span class=\"_ _96\"> </span><span class=\"ls5f ws74\">Equipme<span class=\"_ _2\"></span>nt<span class=\"_ _161\"> </span></span>C<span class=\"_ _2\"></span>ars<span class=\"_ _45\"> </span><span class=\"ff3 ls91 wsa7\">To<span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>l</span></span>At 1 Janua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y 2022<span class=\"_ _168\"> </span>18.4<span class=\"_ _1ce\"> </span>3.6<span class=\"_ _1ce\"> </span><span class=\"ls5e ws73\">2<span class=\"_ _2\"></span>.9<span class=\"_ _161\"> </span><span class=\"ff3 ls57 ws6c\">2<span class=\"_ _3\"></span>4<span class=\"_ _2\"></span>.9</span></span>Additions<span class=\"_ _f2\"> </span>1<span class=\"_ _2\"></span>7.<span class=\"_ _3\"></span>2<span class=\"_ _63\"> </span>6.2<span class=\"_ _1ce\"> </span><span class=\"ls70 ws85\">0.0<span class=\"_ _22\"> </span><span class=\"ff3 ls15 ws1b\">2<span class=\"_ _2\"></span>3.4</span></span>Depreciation<span class=\"_ _257\"> </span>(<span class=\"_ _2\"></span>8<span class=\"_ _3\"></span>.9)<span class=\"_ _161\"> </span>(<span class=\"_ _2\"></span>3.<span class=\"_ _3\"></span>3)<span class=\"_ _2d\"> </span><span class=\"lsb4 wsff\">(0.<span class=\"_ _2\"></span>8)<span class=\"_ _80\"> </span><span class=\"ff3 lsb5 ws100\">(1<span class=\"_ _3\"></span>3.<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>)</span></span>Effec<span class=\"_ _2\"></span>t of currency exchan<span class=\"_ _0\"></span>ge dif<span class=\"_ _2\"></span>ferences<span class=\"_ _258\"> </span>0.8<span class=\"_ _1fc\"> </span>0.0<span class=\"_ _108\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _d9\"> </span><span class=\"ff3 ls15 ws1b\">0.8</span></span>Ca<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>yin<span class=\"_ _2\"></span>g amo<span class=\"_ _2\"></span>unt at 31 D<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 20<span class=\"_ _2\"></span>22<span class=\"_ _259\"> </span>2<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>5<span class=\"_ _63\"> </span><span class=\"ls1d ws2e\">6.5<span class=\"_ _1fc\"> </span></span><span class=\"ff6\">2.1<span class=\"_ _2d\"> </span></span><span class=\"ls13 ws18\">36.1</span>Rig<span class=\"_ _2\"></span>ht of us<span class=\"_ _2\"></span>e as<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>ts 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>1: (Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _73\"> </span><span class=\"ff6 ls4a ws5e\">Proper<span class=\"_ _2\"></span>ties<span class=\"_ _96\"> </span><span class=\"ls5f ws74\">Equipme<span class=\"_ _2\"></span>nt<span class=\"_ _161\"> </span></span>C<span class=\"_ _2\"></span>ars<span class=\"_ _45\"> </span><span class=\"ff3 ls91 wsa7\">To<span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>l</span></span>At 1 Janua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y 2021<span class=\"_ _168\"> </span>1<span class=\"_ _2\"></span>4.0<span class=\"_ _1fc\"> </span>1.3<span class=\"_ _1ba\"> </span><span class=\"ls55 ws6a\">2.6<span class=\"_ _6b\"> </span><span class=\"ff3 ls63 ws79\">1<span class=\"_ _2\"></span>7.<span class=\"_ _2\"></span>9</span></span>Additions<span class=\"_ _25a\"> </span>12.3<span class=\"_ _1ce\"> </span>2<span class=\"_ _2\"></span>.7<span class=\"_ _1fc\"> </span><span class=\"ls8a ws6e\">1.2<span class=\"_ _22\"> </span><span class=\"ff3 ls86 ws9c\">16.2</span></span>Depreciation<span class=\"_ _251\"> </span>(<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _161\"> </span>(0.<span class=\"_ _2\"></span>4)<span class=\"_ _cb\"> </span><span class=\"ls5e ws73\">(<span class=\"_ _2\"></span>0<span class=\"_ _3\"></span>.9)<span class=\"_ _cb\"> </span><span class=\"ff3 ls63 ws79\">(<span class=\"_ _3\"></span>7.9<span class=\"_ _2\"></span>)</span></span>Effec<span class=\"_ _2\"></span>t of currency exchan<span class=\"_ _0\"></span>ge dif<span class=\"_ _2\"></span>ferences<span class=\"_ _21d\"> </span>(1.2<span class=\"_ _0\"></span>)<span class=\"_ _2d\"> </span>(0.0)<span class=\"_ _25b\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _2d\"> </span><span class=\"ff3 lsb5 ws100\">(1<span class=\"_ _2\"></span>.<span class=\"_ _3\"></span>2)</span></span>Ca<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>yin<span class=\"_ _2\"></span>g amo<span class=\"_ _2\"></span>unt at 31 D<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 20<span class=\"_ _2\"></span>21<span class=\"_ _a3\"> </span>18.4<span class=\"_ _1ce\"> </span>3.6<span class=\"_ _1ce\"> </span><span class=\"ls5e ws73\">2<span class=\"_ _3\"></span>.9<span class=\"_ _161\"> </span></span><span class=\"ls57 ws6c\">2<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>.9</span>Set o<span class=\"_ _2\"></span>ut be<span class=\"_ _2\"></span>low are th<span class=\"_ _2\"></span>e ca<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing amoun<span class=\"_ _2\"></span>ts of le<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>e liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s and the m<span class=\"_ _2\"></span>oveme<span class=\"_ _2\"></span>nts dur<span class=\"_ _2\"></span>ing the p<span class=\"_ _2\"></span>eri<span class=\"_ _2\"></span>od:(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _1e1\"> </span><span class=\"ff3 ls0 ws0\">31 D<span class=\"_ _2\"></span>ec 20<span class=\"_ _2\"></span>22<span class=\"_ _1c6\"> </span><span class=\"ff6\">31 De<span class=\"_ _2\"></span>c 2021</span></span>As at 1 J<span class=\"_ _2\"></span>anua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y<span class=\"_ _25c\"> </span><span class=\"ls13 ws18\">25.1<span class=\"_ _1a1\"> </span><span class=\"ff6 ls58 ws6d\">1<span class=\"_ _2\"></span>7.<span class=\"_ _3\"></span>8</span></span>Additions<span class=\"_ _25d\"> </span><span class=\"ff3 ls15 ws1b\">23.5<span class=\"_ _161\"> </span></span><span class=\"ls1 ws1\">15.5</span>Accretio<span class=\"_ _0\"></span>n of in<span class=\"_ _0\"></span>terest<span class=\"_ _1e9\"> </span><span class=\"ff3 ls15 ws1b\">1<span class=\"_ _2\"></span>.0<span class=\"_ _1fc\"> </span></span><span class=\"ls5f ws74\">0.8</span>Pay<span class=\"_ _2\"></span>men<span class=\"_ _2\"></span>ts<span class=\"_ _25e\"> </span><span class=\"ff3 lsb5 ws100\">(1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _2d\"> </span></span><span class=\"lsb6 ws101\">(<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6)</span>Cur<span class=\"_ _2\"></span>renc<span class=\"_ _2\"></span>y ef<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ts<span class=\"_ _17a\"> </span><span class=\"ff3 ls60 ws76\">0<span class=\"_ _2\"></span>.7<span class=\"_ _d5\"> </span></span><span class=\"ls9b wsb3\">(0.<span class=\"_ _3\"></span>3)</span>As at 3<span class=\"_ _2\"></span>1 De<span class=\"_ _2\"></span>cemb<span class=\"_ _2\"></span>er<span class=\"_ _25f\"> </span><span class=\"ls63 ws79\">3<span class=\"_ _2\"></span>7.<span class=\"_ _3\"></span>5<span class=\"_ _6b\"> </span></span><span class=\"ff6\">25.1</span>Current lease liabilities<span class=\"_ _260\"> </span><span class=\"ff3 ls3e ws50\">12.2<span class=\"_ _2d\"> </span></span><span class=\"ls0 ws0\">14<span class=\"_ _2\"></span>.1</span>Non-current lea<span class=\"_ _2\"></span>se liabilities<span class=\"_ _261\"> </span><span class=\"ff3 ls86 ws9c\">25.3<span class=\"_ _161\"> </span></span><span class=\"ls70 ws85\">11.0</span>To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _262\"> </span><span class=\"ls63 ws79\">3<span class=\"_ _2\"></span>7.<span class=\"_ _3\"></span>5<span class=\"_ _6b\"> </span><span class=\"ff6 ls0 ws0\">25.1</span></span>Lea<span class=\"_ _2\"></span>se l<span class=\"_ _2\"></span>iabili<span class=\"_ _2\"></span>ties a<span class=\"_ _2\"></span>re disc<span class=\"_ _2\"></span>ounte<span class=\"_ _2\"></span>d with an in<span class=\"_ _2\"></span>teres<span class=\"_ _2\"></span>t rate o<span class=\"_ _2\"></span>f 4.5 p<span class=\"_ _2\"></span>er ce<span class=\"_ _2\"></span>nt.  Maturity analysis \u2013 contrac<span class=\"_ _2\"></span>tual undiscounted c<span class=\"_ _2\"></span>ash flows(Amounts in<span class=\"_ _0\"></span> NOK million)2023<span class=\"_ _263\"> </span><span class=\"ls3f ws51\">12.2</span>2024<span class=\"_ _264\"> </span><span class=\"ls5e ws73\">1<span class=\"_ _2\"></span>3<span class=\"_ _3\"></span>.9</span>2025<span class=\"_ _9d\"> </span><span class=\"ls5e ws73\">8<span class=\"_ _3\"></span>.9</span>Af<span class=\"_ _2\"></span>ter 2025<span class=\"_ _2c\"> </span><span class=\"ls16 ws1d\">2<span class=\"_ _2\"></span>.5</span>Ot<span class=\"_ _2\"></span>her e<span class=\"_ _2\"></span>ff<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts i<span class=\"_ _2\"></span>n the s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>ment o<span class=\"_ _2\"></span>f pro<span class=\"_ _2\"></span>fit a<span class=\"_ _2\"></span>nd lo<span class=\"_ _2\"></span>ss (Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _1c7\"> </span><span class=\"ff3 ls53 ws68\">2022<span class=\"_ _198\"> </span><span class=\"ff6 ls54 ws69\">202<span class=\"_ _2\"></span>1</span></span>Intere<span class=\"_ _2\"></span>st exp<span class=\"_ _2\"></span>ense<span class=\"_ _265\"> </span><span class=\"ff3 ls15 ws1b\">0.6<span class=\"_ _1fc\"> </span></span><span class=\"ls5f ws74\">0.4</span>Ex<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>se rel<span class=\"_ _2\"></span>ating to sh<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t-<span class=\"_ _0\"></span>ter<span class=\"_ _2\"></span>m lea<span class=\"_ _2\"></span>ses<span class=\"_ _19d\"> </span><span class=\"ff3 ls15 ws1b\">0.6<span class=\"_ _1fc\"> </span></span><span class=\"ls5f ws74\">0.6</span>Ex<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>se rel<span class=\"_ _2\"></span>ating to low v<span class=\"_ _2\"></span>alue le<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>es<span class=\"_ _266\"> </span><span class=\"ff3 ls13 ws18\">0.1<span class=\"_ _1fc\"> </span></span><span class=\"ls5f ws74\">0.2</span>Lea<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>s with a le<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>e term le<span class=\"_ _2\"></span>ss tha<span class=\"_ _2\"></span>n 12 mo<span class=\"_ _2\"></span>nths are a<span class=\"_ _2\"></span>cc<span class=\"_ _2\"></span>ounted f<span class=\"_ _2\"></span>or a<span class=\"_ _2\"></span>s shor<span class=\"_ _2\"></span>t-term lea<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>s. Low-v<span class=\"_ _2\"></span>alue a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ets a<span class=\"_ _2\"></span>re al<span class=\"_ _2\"></span>so n<span class=\"_ _2\"></span>ot ca<span class=\"_ _2\"></span>pita<span class=\"_ _2\"></span>lise<span class=\"_ _2\"></span>d. NOTE 25 <span class=\"_ _9\"></span> <span class=\"fc6 lsbf ws10b\">CONTINGENT LI<span class=\"_ _2\"></span>ABILIT<span class=\"_ _2\"></span>IES</span>Contingent liabilities:The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up ha<span class=\"_ _2\"></span>s not re<span class=\"_ _2\"></span>cei<span class=\"_ _2\"></span>ved a<span class=\"_ _2\"></span>ny cla<span class=\"_ _2\"></span>ims nor i<span class=\"_ _2\"></span>s it involve<span class=\"_ _2\"></span>d in any lega<span class=\"_ _2\"></span>l or fin<span class=\"_ _2\"></span>ancia<span class=\"_ _2\"></span>l dispu<span class=\"_ _2\"></span>tes in 2022<span class=\"_ _2\"></span>.Guarantee<span class=\"_ _2\"></span>s:For l<span class=\"_ _2\"></span>ate deli<span class=\"_ _2\"></span>vie<span class=\"_ _2\"></span>res th<span class=\"_ _2\"></span>e cus<span class=\"_ _2\"></span>tomer<span class=\"_ _2\"></span>s c<span class=\"_ _2\"></span>an gi<span class=\"_ _2\"></span>ve Vow penalti<span class=\"_ _2\"></span>es according to<span class=\"_ _0\"></span> contrac<span class=\"_ _2\"></span>t.All cu<span class=\"_ _2\"></span>stom<span class=\"_ _2\"></span>er con<span class=\"_ _2\"></span>trac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s for sy<span class=\"_ _2\"></span>stem d<span class=\"_ _2\"></span>eli<span class=\"_ _2\"></span>verie<span class=\"_ _2\"></span>s inclu<span class=\"_ _2\"></span>de 1<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>2 yea<span class=\"_ _2\"></span>rs limited guarantee against product failure.The<span class=\"_ _2\"></span>re ar<span class=\"_ _2\"></span>e no sep<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>ate and oth<span class=\"_ _2\"></span>er gua<span class=\"_ _2\"></span>rante<span class=\"_ _2\"></span>es is<span class=\"_ _2\"></span>sue<span class=\"_ _2\"></span>d at December<span class=\"_ _0\"></span> 31, 2<span class=\"_ _0\"></span>022.NOTE 26 <span class=\"_ _3\"></span> <span class=\"_ _2\"></span><span class=\"fc6 ls1a ws24\">E<span class=\"_ _2\"></span>VENTS A<span class=\"_ _0\"></span>F<span class=\"_ _2\"></span>TER T<span class=\"_ _0\"></span>HE REPORTING P<span class=\"_ _0\"></span>ERIOD</span>Vow awarde<span class=\"_ _2\"></span>d thr<span class=\"_ _2\"></span>ee Sa<span class=\"_ _2\"></span>fes<span class=\"_ _2\"></span>ter<span class=\"_ _2\"></span>il cont<span class=\"_ _2\"></span>rac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>sIn Febr<span class=\"_ _2\"></span>uar<span class=\"_ _2\"></span>y th<span class=\"_ _2\"></span>e Vow subsidia<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y ET<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>A Ec<span class=\"_ _2\"></span>otec<span class=\"_ _2\"></span>hnolog<span class=\"_ _2\"></span>ies (<span class=\"_ _2\"></span>ET<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>) re<span class=\"_ _2\"></span>cei<span class=\"_ _2\"></span>ved or<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>s for a tot<span class=\"_ _2\"></span>al of thr<span class=\"_ _2\"></span>ee S<span class=\"_ _2\"></span>afes<span class=\"_ _2\"></span>teril f<span class=\"_ _2\"></span>ood s<span class=\"_ _2\"></span>afet<span class=\"_ _2\"></span>y sys<span class=\"_ _2\"></span>tems fo<span class=\"_ _2\"></span>r a com<span class=\"_ _2\"></span>bine<span class=\"_ _2\"></span>d orde<span class=\"_ _2\"></span>r valu<span class=\"_ _2\"></span>e of EUR 2<span class=\"_ _2\"></span>.0 millio<span class=\"_ _2\"></span>n. The s<span class=\"_ _2\"></span>ys<span class=\"_ _2\"></span>tems or<span class=\"_ _2\"></span>dere<span class=\"_ _2\"></span>d will b<span class=\"_ _2\"></span>e use<span class=\"_ _2\"></span>d for spi<span class=\"_ _2\"></span>ce tr<span class=\"_ _2\"></span>eatmen<span class=\"_ _2\"></span>t, foo<span class=\"_ _2\"></span>d lif<span class=\"_ _2\"></span>e cycle se<span class=\"_ _0\"></span>r<span class=\"_ _2\"></span>vices and v<span class=\"_ _0\"></span>egetal pro<span class=\"_ _0\"></span>teins res<span class=\"_ _0\"></span>pec<span class=\"_ _2\"></span>tivel<span class=\"_ _0\"></span>y.Vow subsid<span class=\"_ _2\"></span>iar<span class=\"_ _2\"></span>y C.<span class=\"_ _2\"></span>H<span class=\"_ _2\"></span>. Evens<span class=\"_ _2\"></span>en awar<span class=\"_ _2\"></span>ded t<span class=\"_ _2\"></span>hre<span class=\"_ _2\"></span>e co<span class=\"_ _2\"></span>ntra<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>sAl<span class=\"_ _2\"></span>so in Fe<span class=\"_ _2\"></span>brua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y the Vow subsid<span class=\"_ _2\"></span>iar<span class=\"_ _2\"></span>y C<span class=\"_ _2\"></span>.H<span class=\"_ _2\"></span>. Evense<span class=\"_ _2\"></span>n wa<span class=\"_ _2\"></span>s award<span class=\"_ _2\"></span>ed a cont<span class=\"_ _2\"></span>rac<span class=\"_ _2\"></span>t fo<span class=\"_ _2\"></span>r deli<span class=\"_ _2\"></span>ver<span class=\"_ _2\"></span>y of ad<span class=\"_ _2\"></span>van<span class=\"_ _2\"></span>ced te<span class=\"_ _2\"></span>chno<span class=\"_ _2\"></span>log<span class=\"_ _2\"></span>y to Ud<span class=\"_ _2\"></span>deho<span class=\"_ _2\"></span>lm, a leadi<span class=\"_ _2\"></span>ng Swedish m<span class=\"_ _2\"></span>etal<span class=\"_ _2\"></span>s m<span class=\"_ _2\"></span>anuf<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>turer. The co<span class=\"_ _2\"></span>ntra<span class=\"_ _2\"></span>ct h<span class=\"_ _2\"></span>as a v<span class=\"_ _2\"></span>alue of NO<span class=\"_ _2\"></span>K 24 milli<span class=\"_ _2\"></span>on.In Mar<span class=\"_ _2\"></span>ch C.<span class=\"_ _2\"></span>H. Ev<span class=\"_ _2\"></span>ensen w<span class=\"_ _2\"></span>as aw<span class=\"_ _2\"></span>arde<span class=\"_ _2\"></span>d t<span class=\"_ _2\"></span>wo ord<span class=\"_ _2\"></span>ers f<span class=\"_ _2\"></span>or a co<span class=\"_ _2\"></span>mbine<span class=\"_ _2\"></span>d valu<span class=\"_ _2\"></span>e of NO<span class=\"_ _2\"></span>K 15 milli<span class=\"_ _2\"></span>on. T<span class=\"_ _2\"></span>he fir<span class=\"_ _2\"></span>st o<span class=\"_ _2\"></span>rde<span class=\"_ _2\"></span>r is for a hig<span class=\"_ _2\"></span>h temp<span class=\"_ _2\"></span>erat<span class=\"_ _2\"></span>ure fur<span class=\"_ _2\"></span>nace<span class=\"_ _2\"></span>, to be de<span class=\"_ _2\"></span>liver<span class=\"_ _2\"></span>ed to Elkem Ic<span class=\"_ _2\"></span>ela<span class=\"_ _2\"></span>nd<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s sil<span class=\"_ _2\"></span>icon s<span class=\"_ _2\"></span>melter. The s<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ond or<span class=\"_ _2\"></span>der is f<span class=\"_ _2\"></span>or a No<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>wegia<span class=\"_ _2\"></span>n suppli<span class=\"_ _2\"></span>er of auto<span class=\"_ _2\"></span>motive par<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s. C<span class=\"_ _2\"></span>.H<span class=\"_ _2\"></span>. Evense<span class=\"_ _2\"></span>n will de<span class=\"_ _2\"></span>live<span class=\"_ _2\"></span>r soluti<span class=\"_ _2\"></span>ons fo<span class=\"_ _2\"></span>r heat tr<span class=\"_ _2\"></span>eatmen<span class=\"_ _2\"></span>t of aluminiu<span class=\"_ _2\"></span>m alloy, a key step in ad<span class=\"_ _2\"></span>vanc<span class=\"_ _2\"></span>ed p<span class=\"_ _2\"></span>roc<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>ses us<span class=\"_ _2\"></span>ed by the Europ<span class=\"_ _2\"></span>ean auto<span class=\"_ _2\"></span>motiv<span class=\"_ _2\"></span>e indus<span class=\"_ _2\"></span>tr<span class=\"_ _2\"></span>y.Potential sale<span class=\"_ _0\"></span> of additional 2 500<span class=\"_ _2\"></span>-tonnes produc<span class=\"_ _2\"></span>tion facility at Follu<span class=\"_ _2\"></span>m to Vow Gre<span class=\"_ _2\"></span>en Me<span class=\"_ _2\"></span>tal<span class=\"_ _2\"></span>sIn Febr<span class=\"_ _2\"></span>uar<span class=\"_ _2\"></span>y Vow A<span class=\"_ _2\"></span>SA ann<span class=\"_ _2\"></span>ounc<span class=\"_ _2\"></span>ed th<span class=\"_ _2\"></span>at it is in dis<span class=\"_ _2\"></span>cuss<span class=\"_ _2\"></span>ions wi<span class=\"_ _2\"></span>th Vow Gre<span class=\"_ _2\"></span>en Met<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>s abo<span class=\"_ _2\"></span>ut the p<span class=\"_ _2\"></span>otential s<span class=\"_ _2\"></span>ale of a 2 5<span class=\"_ _2\"></span>00 tonn<span class=\"_ _2\"></span>es biog<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>en pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tion f<span class=\"_ _2\"></span>aci<span class=\"_ _2\"></span>lit<span class=\"_ _2\"></span>y at Foll<span class=\"_ _2\"></span>um, No<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>way<span class=\"_ _0\"></span>, f<span class=\"_ _2\"></span>eaturing a Biog<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>en line. C<span class=\"_ _2\"></span>on<span class=\"_ _2\"></span>stru<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>on is und<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>way fo<span class=\"_ _2\"></span>r comp<span class=\"_ _2\"></span>letion i<span class=\"_ _2\"></span>n the thir<span class=\"_ _2\"></span>d quar<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>r 2023.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__7": {
   "value": "NOTE 01 <span class=\"_ _9\"></span> <span class=\"fc6 lsbf ws10b\">GENER<span class=\"_ _2\"></span>AL INFORMA<span class=\"_ _c8\"></span>T<span class=\"_ _2\"></span>ION</span>Vow ASA<span class=\"_ _2\"></span>, w<span class=\"_ _2\"></span>hich is t<span class=\"_ _2\"></span>he par<span class=\"_ _2\"></span>ent co<span class=\"_ _2\"></span>mpany o<span class=\"_ _2\"></span>f the Vow grou<span class=\"_ _2\"></span>p (the gro<span class=\"_ _2\"></span>up)<span class=\"_ _0\"></span>, is a l<span class=\"_ _2\"></span>imited l<span class=\"_ _2\"></span>iabil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y comp<span class=\"_ _2\"></span>any inc<span class=\"_ _2\"></span>orp<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ated and domi<span class=\"_ _2\"></span>cile<span class=\"_ _2\"></span>d in Nor<span class=\"_ _2\"></span>way, with it<span class=\"_ _2\"></span>s hea<span class=\"_ _2\"></span>d of<span class=\"_ _2\"></span>fic<span class=\"_ _2\"></span>e at Lysaker T<span class=\"_ _0\"></span>or<span class=\"_ _2\"></span>g 12, NO-<span class=\"_ _0\"></span>1<span class=\"_ _2\"></span>366 L<span class=\"_ _0\"></span>ysaker<span class=\"_ _0\"></span>.The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up deli<span class=\"_ _2\"></span>ver<span class=\"_ _2\"></span>s adva<span class=\"_ _2\"></span>nce<span class=\"_ _2\"></span>d tech<span class=\"_ _2\"></span>nolog<span class=\"_ _2\"></span>ies f<span class=\"_ _2\"></span>or pro<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>ssing wa<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>te and purify<span class=\"_ _2\"></span>ing wastewater<span class=\"_ _0\"></span> in cruise, aquacultu<span class=\"_ _0\"></span>re and landba<span class=\"_ _2\"></span>sed indus<span class=\"_ _2\"></span>trie<span class=\"_ _2\"></span>s. O<span class=\"_ _2\"></span>wner<span class=\"_ _2\"></span>s op<span class=\"_ _2\"></span>erat<span class=\"_ _2\"></span>ing the gr<span class=\"_ _2\"></span>oup<span class=\"_ _c8\"></span>\u00b4<span class=\"_ _0\"></span>s syste<span class=\"_ _2\"></span>ms have the solution to<span class=\"_ _0\"></span> conver<span class=\"_ _2\"></span>t all waste and wastewater in<span class=\"_ _0\"></span>to clean energ<span class=\"_ _2\"></span>y and pu<span class=\"_ _2\"></span>rif<span class=\"_ _2\"></span>ied wate<span class=\"_ _2\"></span>r which m<span class=\"_ _2\"></span>eet<span class=\"_ _2\"></span>s the hig<span class=\"_ _2\"></span>hes<span class=\"_ _2\"></span>t inter<span class=\"_ _2\"></span>nation<span class=\"_ _2\"></span>al discharge standards. C. H<span class=\"_ _2\"></span>. Evens<span class=\"_ _2\"></span>en Indus<span class=\"_ _2\"></span>trio<span class=\"_ _2\"></span>vner A<span class=\"_ _2\"></span>S (C. H<span class=\"_ _2\"></span>. Evens<span class=\"_ _2\"></span>en) wa<span class=\"_ _2\"></span>s acqui<span class=\"_ _2\"></span>red 30 Mar<span class=\"_ _2\"></span>ch 2022<span class=\"_ _2\"></span>. C. H<span class=\"_ _2\"></span>. Evense<span class=\"_ _2\"></span>n is a supp<span class=\"_ _2\"></span>lier of te<span class=\"_ _2\"></span>chno<span class=\"_ _2\"></span>log<span class=\"_ _2\"></span>y and s<span class=\"_ _2\"></span>olutio<span class=\"_ _2\"></span>ns for hig<span class=\"_ _2\"></span>h-temp<span class=\"_ _2\"></span>eratu<span class=\"_ _2\"></span>re indu<span class=\"_ _2\"></span>stri<span class=\"_ _2\"></span>al pro<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s for in<span class=\"_ _2\"></span>dustr<span class=\"_ _2\"></span>ies to low<span class=\"_ _2\"></span>er emis<span class=\"_ _2\"></span>sions a<span class=\"_ _2\"></span>nd impr<span class=\"_ _2\"></span>ove op<span class=\"_ _2\"></span>era<span class=\"_ _2\"></span>tional ef<span class=\"_ _2\"></span>fi<span class=\"_ _2\"></span>cien<span class=\"_ _2\"></span>cies<span class=\"_ _2\"></span>, which m<span class=\"_ _2\"></span>akes it a<span class=\"_ _2\"></span>n excelle<span class=\"_ _2\"></span>nt match wi<span class=\"_ _2\"></span>th Vow\u2019s pyr<span class=\"_ _2\"></span>olysis-b<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>sed c<span class=\"_ _2\"></span>ircul<span class=\"_ _2\"></span>ar c<span class=\"_ _2\"></span>arb<span class=\"_ _2\"></span>on an<span class=\"_ _2\"></span>d CO2 neutral energ<span class=\"_ _2\"></span>y solu<span class=\"_ _2\"></span>tions<span class=\"_ _2\"></span>. The f<span class=\"_ _2\"></span>inan<span class=\"_ _2\"></span>cial r<span class=\"_ _2\"></span>esult<span class=\"_ _2\"></span>s of C. H<span class=\"_ _2\"></span>. Evense<span class=\"_ _2\"></span>n have be<span class=\"_ _2\"></span>en inclu<span class=\"_ _2\"></span>ded in th<span class=\"_ _2\"></span>e Vow group a<span class=\"_ _2\"></span>cc<span class=\"_ _2\"></span>ount<span class=\"_ _2\"></span>s from 1 A<span class=\"_ _2\"></span>pr<span class=\"_ _2\"></span>il 2022 and a<span class=\"_ _2\"></span>re rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ted a<span class=\"_ _2\"></span>s p<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>t of the L<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>dba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d segm<span class=\"_ _2\"></span>ent.The a<span class=\"_ _2\"></span>cqui<span class=\"_ _2\"></span>sition of E<span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>A in 2019 bro<span class=\"_ _2\"></span>aden th<span class=\"_ _2\"></span>e gro<span class=\"_ _2\"></span>up\u2019s techno<span class=\"_ _2\"></span>log<span class=\"_ _2\"></span>y por<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>fo<span class=\"_ _2\"></span>lio an<span class=\"_ _2\"></span>d pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>ts fo<span class=\"_ _2\"></span>r la<span class=\"_ _2\"></span>ndba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d indus<span class=\"_ _2\"></span>tri<span class=\"_ _2\"></span>es. T<span class=\"_ _2\"></span>his inc<span class=\"_ _2\"></span>lude<span class=\"_ _2\"></span>s patent<span class=\"_ _0\"></span>ed solutions for pyrolysis<span class=\"_ _0\"></span> proc<span class=\"_ _2\"></span>ess for converting<span class=\"_ _0\"></span> biom<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>s, pl<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>sti<span class=\"_ _2\"></span>cs a<span class=\"_ _2\"></span>nd wa<span class=\"_ _2\"></span>ste into e<span class=\"_ _2\"></span>ner<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>y and use<span class=\"_ _2\"></span>ful pr<span class=\"_ _2\"></span>odu<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s. Valuable<span class=\"_ _0\"></span> residual<span class=\"_ _2\"></span>s and nutrients from the<span class=\"_ _0\"></span> pro<span class=\"_ _2\"></span>cesses c<span class=\"_ _2\"></span>an be re<span class=\"_ _2\"></span>cover<span class=\"_ _2\"></span>ed fo<span class=\"_ _2\"></span>r reus<span class=\"_ _2\"></span>e. The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up prov<span class=\"_ _2\"></span>ides l<span class=\"_ _2\"></span>ife c<span class=\"_ _2\"></span>ycle s<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vi<span class=\"_ _2\"></span>ces in terms o<span class=\"_ _2\"></span>f par<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s, co<span class=\"_ _2\"></span>nsuma<span class=\"_ _2\"></span>bles<span class=\"_ _2\"></span>, and op<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>ationa<span class=\"_ _2\"></span>l as<span class=\"_ _2\"></span>sis<span class=\"_ _2\"></span>tanc<span class=\"_ _2\"></span>e to the installed ba<span class=\"_ _2\"></span>se worldwide.Vow Gre<span class=\"_ _2\"></span>en Met<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>s AS w<span class=\"_ _2\"></span>as d<span class=\"_ _2\"></span>emer<span class=\"_ _2\"></span>ged f<span class=\"_ _2\"></span>rom Vow A<span class=\"_ _2\"></span>SA on 9 J<span class=\"_ _2\"></span>uly 2021 and l<span class=\"_ _2\"></span>iste<span class=\"_ _2\"></span>d on Euron<span class=\"_ _2\"></span>ex<span class=\"_ _2\"></span>t Grow<span class=\"_ _2\"></span>th 1<span class=\"_ _2\"></span>2 July 2021<span class=\"_ _2\"></span>. Vow ASA made a<span class=\"_ _2\"></span>n inves<span class=\"_ _2\"></span>tment thr<span class=\"_ _2\"></span>oug<span class=\"_ _2\"></span>h the c<span class=\"_ _2\"></span>ash in<span class=\"_ _2\"></span>jec<span class=\"_ _2\"></span>tion o<span class=\"_ _2\"></span>f NOK 1<span class=\"_ _2\"></span>50 milli<span class=\"_ _2\"></span>on in Vow Gre<span class=\"_ _2\"></span>en Met<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>s A<span class=\"_ _2\"></span>S, whic<span class=\"_ _2\"></span>h resu<span class=\"_ _2\"></span>lted in an own<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>ship of 30.4 p<span class=\"_ _2\"></span>er c<span class=\"_ _2\"></span>ent.The f<span class=\"_ _2\"></span>inan<span class=\"_ _2\"></span>cial s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ents w<span class=\"_ _2\"></span>ere ap<span class=\"_ _2\"></span>prove<span class=\"_ _2\"></span>d by the c<span class=\"_ _2\"></span>ompa<span class=\"_ _2\"></span>ny<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s bo<span class=\"_ _2\"></span>ard on 25 A<span class=\"_ _2\"></span>pri<span class=\"_ _2\"></span>l 2023.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__112": {
   "value": "Vow ASA",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__105": {
   "value": "Vow ASA",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__107": {
   "value": "limited liability company",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__110-1": {
   "value": "NorwayOslo",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__108": {
   "value": "Norway",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__109": {
   "value": "Lysaker Torg 12, NO-1366 Lysaker",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__106": {
   "value": "Lysaker",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__6": {
   "value": "The group delivers advanced technologies for processing waste and purifying wastewater in cruise, aquaculture and landbased industries.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__8": {
   "value": "The f<span class=\"_ _2\"></span>inan<span class=\"_ _2\"></span>cial s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ents w<span class=\"_ _2\"></span>ere ap<span class=\"_ _2\"></span>prove<span class=\"_ _2\"></span>d by the c<span class=\"_ _2\"></span>ompa<span class=\"_ _2\"></span>ny<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s bo<span class=\"_ _2\"></span>ard on 25 A<span class=\"_ _2\"></span>pri<span class=\"_ _2\"></span>l 2023.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__11-1": {
   "value": "2.1 Ba<span class=\"_ _2\"></span>sis for preparationThe consolidated financial statements hav<span class=\"_ _0\"></span>e been prep<span class=\"_ _2\"></span>ared in accordanc<span class=\"_ _2\"></span>e with<span class=\"_ _0\"></span> International Financial R<span class=\"_ _0\"></span>epor<span class=\"_ _2\"></span>ting Standards (IFR<span class=\"_ _2\"></span>S) as a<span class=\"_ _2\"></span>dopte<span class=\"_ _2\"></span>d by the Euro<span class=\"_ _2\"></span>pea<span class=\"_ _2\"></span>n Union (<span class=\"_ _2\"></span>EU) and in accordanc<span class=\"_ _2\"></span>e with<span class=\"_ _0\"></span> the additional requirements following<span class=\"_ _0\"></span> the Nor<span class=\"_ _2\"></span>weg<span class=\"_ _2\"></span>ian Acc<span class=\"_ _2\"></span>ounting Act<span class=\"_ _2\"></span>.The f<span class=\"_ _2\"></span>inan<span class=\"_ _2\"></span>cial s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ents h<span class=\"_ _2\"></span>ave be<span class=\"_ _2\"></span>en pre<span class=\"_ _2\"></span>par<span class=\"_ _2\"></span>ed on a hi<span class=\"_ _2\"></span>stor<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>al cos<span class=\"_ _2\"></span>t ba<span class=\"_ _2\"></span>sis<span class=\"_ _2\"></span>, except fo<span class=\"_ _2\"></span>r der<span class=\"_ _2\"></span>ivati<span class=\"_ _2\"></span>ve fina<span class=\"_ _2\"></span>ncia<span class=\"_ _2\"></span>l instr<span class=\"_ _2\"></span>ument<span class=\"_ _2\"></span>s.2<span class=\"_ _2\"></span>.2<span class=\"_ _2\"></span>5 Cha<span class=\"_ _2\"></span>nges i<span class=\"_ _2\"></span>n acc<span class=\"_ _2\"></span>ount<span class=\"_ _2\"></span>ing po<span class=\"_ _2\"></span>lic<span class=\"_ _2\"></span>y and di<span class=\"_ _2\"></span>sclo<span class=\"_ _2\"></span>sur<span class=\"_ _2\"></span>esThe g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up ha<span class=\"_ _2\"></span>s not ea<span class=\"_ _2\"></span>rly ado<span class=\"_ _2\"></span>pted a<span class=\"_ _2\"></span>ny stan<span class=\"_ _2\"></span>dar<span class=\"_ _2\"></span>d, inter<span class=\"_ _2\"></span>pret<span class=\"_ _2\"></span>ation or amen<span class=\"_ _2\"></span>dment th<span class=\"_ _2\"></span>at ha<span class=\"_ _2\"></span>s be<span class=\"_ _2\"></span>en is<span class=\"_ _2\"></span>sued b<span class=\"_ _2\"></span>ut is not ye<span class=\"_ _2\"></span>t ef<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>ve.Ame<span class=\"_ _2\"></span>ndm<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s to I<span class=\"_ _2\"></span>AS 1 an<span class=\"_ _2\"></span>d IFRS Pract<span class=\"_ _2\"></span>ice S<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>me<span class=\"_ _2\"></span>nt 2 - Disclosure of Account<span class=\"_ _0\"></span>ing policie<span class=\"_ _2\"></span>sThe a<span class=\"_ _2\"></span>mend<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s to I<span class=\"_ _2\"></span>AS 1 r<span class=\"_ _2\"></span>equir<span class=\"_ _2\"></span>e comp<span class=\"_ _2\"></span>anie<span class=\"_ _2\"></span>s to discl<span class=\"_ _2\"></span>ose their ma<span class=\"_ _0\"></span>terial accounting<span class=\"_ _0\"></span> polic<span class=\"_ _2\"></span>y informat<span class=\"_ _0\"></span>ion rather than t<span class=\"_ _0\"></span>heir signi<span class=\"_ _2\"></span>fic<span class=\"_ _2\"></span>ant ac<span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>unting po<span class=\"_ _2\"></span>licie<span class=\"_ _2\"></span>s. T<span class=\"_ _2\"></span>he ame<span class=\"_ _2\"></span>ndme<span class=\"_ _2\"></span>nts to IFR<span class=\"_ _2\"></span>S Pr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tice St<span class=\"_ _2\"></span>atement 2 p<span class=\"_ _2\"></span>rovi<span class=\"_ _2\"></span>de guid<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>e on how to ap<span class=\"_ _2\"></span>ply the concept of mat<span class=\"_ _0\"></span>erialit<span class=\"_ _2\"></span>y to<span class=\"_ _0\"></span> acc<span class=\"_ _2\"></span>ounti<span class=\"_ _0\"></span>ng policy disclosures.The a<span class=\"_ _2\"></span>mend<span class=\"_ _2\"></span>ment is e<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>tive f<span class=\"_ _2\"></span>or annu<span class=\"_ _2\"></span>al per<span class=\"_ _2\"></span>io<span class=\"_ _2\"></span>ds beg<span class=\"_ _2\"></span>inning on o<span class=\"_ _2\"></span>r after 1 January 2023, but earlier application is permitted. The Gro<span class=\"_ _2\"></span>up is currently r<span class=\"_ _2\"></span>evisiting their ac<span class=\"_ _2\"></span>counting p<span class=\"_ _2\"></span>olic<span class=\"_ _2\"></span>y informatio<span class=\"_ _2\"></span>n disc<span class=\"_ _2\"></span>losure<span class=\"_ _2\"></span>s to ensur<span class=\"_ _2\"></span>e con<span class=\"_ _2\"></span>sisten<span class=\"_ _2\"></span>cy w<span class=\"_ _2\"></span>ith the am<span class=\"_ _2\"></span>ende<span class=\"_ _2\"></span>d requir<span class=\"_ _2\"></span>ement<span class=\"_ _2\"></span>s.Ame<span class=\"_ _2\"></span>ndm<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s to I<span class=\"_ _2\"></span>AS 16 \u2013 Proc<span class=\"_ _2\"></span>ee<span class=\"_ _2\"></span>ds b<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>ore Int<span class=\"_ _2\"></span>end<span class=\"_ _2\"></span>ed U<span class=\"_ _2\"></span>seIn May 2020, the Inte<span class=\"_ _2\"></span>rnati<span class=\"_ _2\"></span>onal Ac<span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>unting Stan<span class=\"_ _2\"></span>dar<span class=\"_ _2\"></span>ds Bo<span class=\"_ _2\"></span>ard issued Proper<span class=\"_ _2\"></span>ty,<span class=\"_ _0\"></span> Pl<span class=\"_ _2\"></span>ant and E<span class=\"_ _0\"></span>quipment: Proceeds before Intend<span class=\"_ _2\"></span>ed Use (<span class=\"_ _2\"></span>Am<span class=\"_ _2\"></span>endm<span class=\"_ _2\"></span>ents to I<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>S 16) which pro<span class=\"_ _2\"></span>hibit a com<span class=\"_ _2\"></span>pany fr<span class=\"_ _2\"></span>om de<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>ting fr<span class=\"_ _2\"></span>om the c<span class=\"_ _2\"></span>ost of p<span class=\"_ _2\"></span>rop<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y, plant an<span class=\"_ _2\"></span>d equip<span class=\"_ _2\"></span>ment am<span class=\"_ _2\"></span>ount<span class=\"_ _2\"></span>s re<span class=\"_ _2\"></span>cei<span class=\"_ _2\"></span>ved fr<span class=\"_ _2\"></span>om se<span class=\"_ _2\"></span>lling item<span class=\"_ _2\"></span>s pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>ed while th<span class=\"_ _2\"></span>e comp<span class=\"_ _2\"></span>any is pr<span class=\"_ _2\"></span>epa<span class=\"_ _2\"></span>ring the a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set fo<span class=\"_ _2\"></span>r its inte<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>d use. Inste<span class=\"_ _2\"></span>ad, a co<span class=\"_ _2\"></span>mpany w<span class=\"_ _2\"></span>ill re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise su<span class=\"_ _2\"></span>ch sal<span class=\"_ _2\"></span>es pr<span class=\"_ _2\"></span>oce<span class=\"_ _2\"></span>eds a<span class=\"_ _2\"></span>nd rel<span class=\"_ _2\"></span>ated c<span class=\"_ _2\"></span>ost in p<span class=\"_ _2\"></span>rof<span class=\"_ _2\"></span>it or lo<span class=\"_ _2\"></span>ss. The a<span class=\"_ _2\"></span>mend<span class=\"_ _2\"></span>ment wa<span class=\"_ _2\"></span>s ef<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tive fo<span class=\"_ _2\"></span>r annua<span class=\"_ _2\"></span>l per<span class=\"_ _2\"></span>iod<span class=\"_ _2\"></span>s beg<span class=\"_ _2\"></span>inning on or after 1 January 2022, but earlier application is<span class=\"_ _0\"></span> per<span class=\"_ _2\"></span>mitted. The a<span class=\"_ _2\"></span>mend<span class=\"_ _2\"></span>ment ha<span class=\"_ _2\"></span>d no ef<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t on the c<span class=\"_ _2\"></span>onso<span class=\"_ _2\"></span>lidate<span class=\"_ _2\"></span>d fina<span class=\"_ _2\"></span>ncial st<span class=\"_ _2\"></span>atement<span class=\"_ _2\"></span>s of the g<span class=\"_ _2\"></span>roup.Ame<span class=\"_ _2\"></span>ndm<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s to I<span class=\"_ _2\"></span>AS 37 \u2013 Oner<span class=\"_ _2\"></span>ou<span class=\"_ _2\"></span>s Cont<span class=\"_ _2\"></span>rac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s \u2013 Cos<span class=\"_ _2\"></span>t of Fulf<span class=\"_ _2\"></span>illi<span class=\"_ _2\"></span>ng a ContractIn May 2020 the Inte<span class=\"_ _2\"></span>rnatio<span class=\"_ _2\"></span>nal Ac<span class=\"_ _2\"></span>cou<span class=\"_ _2\"></span>nting Stan<span class=\"_ _2\"></span>dard<span class=\"_ _2\"></span>s Boa<span class=\"_ _2\"></span>rd issu<span class=\"_ _2\"></span>ed On<span class=\"_ _2\"></span>ero<span class=\"_ _2\"></span>us Co<span class=\"_ _2\"></span>ntra<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s\u2014<span class=\"_ _2\"></span>C<span class=\"_ _2\"></span>ost o<span class=\"_ _2\"></span>f Fulfilling a C<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t. This a<span class=\"_ _2\"></span>men<span class=\"_ _2\"></span>ded I<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>S 37 to cla<span class=\"_ _2\"></span>rif<span class=\"_ _2\"></span>y th<span class=\"_ _2\"></span>at for the p<span class=\"_ _2\"></span>urp<span class=\"_ _2\"></span>ose of a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ssing wh<span class=\"_ _2\"></span>ether a c<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t is one<span class=\"_ _2\"></span>rou<span class=\"_ _2\"></span>s, the c<span class=\"_ _2\"></span>ost of f<span class=\"_ _2\"></span>ulfil<span class=\"_ _2\"></span>ling the co<span class=\"_ _2\"></span>ntra<span class=\"_ _2\"></span>ct in<span class=\"_ _2\"></span>clud<span class=\"_ _2\"></span>es bot<span class=\"_ _2\"></span>h the incr<span class=\"_ _2\"></span>eme<span class=\"_ _2\"></span>ntal c<span class=\"_ _2\"></span>ost<span class=\"_ _2\"></span>s of fulf<span class=\"_ _2\"></span>illing that co<span class=\"_ _2\"></span>ntra<span class=\"_ _2\"></span>ct a<span class=\"_ _2\"></span>nd an al<span class=\"_ _2\"></span>loc<span class=\"_ _2\"></span>ation of o<span class=\"_ _2\"></span>ther c<span class=\"_ _2\"></span>ost<span class=\"_ _2\"></span>s that re<span class=\"_ _2\"></span>late dir<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tly to fulfilling c<span class=\"_ _2\"></span>ontrac<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>.The a<span class=\"_ _2\"></span>mend<span class=\"_ _2\"></span>ment wa<span class=\"_ _2\"></span>s ef<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tive fo<span class=\"_ _2\"></span>r annua<span class=\"_ _2\"></span>l per<span class=\"_ _2\"></span>iod<span class=\"_ _2\"></span>s beg<span class=\"_ _2\"></span>inning on or after 1 January 2022, but earlier application is<span class=\"_ _0\"></span> per<span class=\"_ _2\"></span>mitted. The a<span class=\"_ _2\"></span>mend<span class=\"_ _2\"></span>ment ha<span class=\"_ _2\"></span>d no ef<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t on the c<span class=\"_ _2\"></span>onso<span class=\"_ _2\"></span>lidate<span class=\"_ _2\"></span>d fina<span class=\"_ _2\"></span>ncial st<span class=\"_ _2\"></span>atement<span class=\"_ _2\"></span>s of the g<span class=\"_ _2\"></span>roup.",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__10": {
   "value": "2.1 Ba<span class=\"_ _2\"></span>sis for preparationThe consolidated financial statements hav<span class=\"_ _0\"></span>e been prep<span class=\"_ _2\"></span>ared in accordanc<span class=\"_ _2\"></span>e with<span class=\"_ _0\"></span> International Financial R<span class=\"_ _0\"></span>epor<span class=\"_ _2\"></span>ting Standards (IFR<span class=\"_ _2\"></span>S) as a<span class=\"_ _2\"></span>dopte<span class=\"_ _2\"></span>d by the Euro<span class=\"_ _2\"></span>pea<span class=\"_ _2\"></span>n Union (<span class=\"_ _2\"></span>EU) and in accordanc<span class=\"_ _2\"></span>e with<span class=\"_ _0\"></span> the additional requirements following<span class=\"_ _0\"></span> the Nor<span class=\"_ _2\"></span>weg<span class=\"_ _2\"></span>ian Acc<span class=\"_ _2\"></span>ounting Act<span class=\"_ _2\"></span>.The f<span class=\"_ _2\"></span>inan<span class=\"_ _2\"></span>cial s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ents h<span class=\"_ _2\"></span>ave be<span class=\"_ _2\"></span>en pre<span class=\"_ _2\"></span>par<span class=\"_ _2\"></span>ed on a hi<span class=\"_ _2\"></span>stor<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>al cos<span class=\"_ _2\"></span>t ba<span class=\"_ _2\"></span>sis<span class=\"_ _2\"></span>, except fo<span class=\"_ _2\"></span>r der<span class=\"_ _2\"></span>ivati<span class=\"_ _2\"></span>ve fina<span class=\"_ _2\"></span>ncia<span class=\"_ _2\"></span>l instr<span class=\"_ _2\"></span>ument<span class=\"_ _2\"></span>s.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__12": {
   "value": "2.<span class=\"_ _2\"></span>2 Basis of consolidationSubsidiaries are all en<span class=\"_ _0\"></span>tities (including structured entities<span class=\"_ _0\"></span>) over whic<span class=\"_ _2\"></span>h the gr<span class=\"_ _2\"></span>oup ha<span class=\"_ _2\"></span>s co<span class=\"_ _2\"></span>ntrol<span class=\"_ _2\"></span>. T<span class=\"_ _2\"></span>he gr<span class=\"_ _2\"></span>oup co<span class=\"_ _2\"></span>ntrol<span class=\"_ _2\"></span>s an e<span class=\"_ _2\"></span>ntit<span class=\"_ _2\"></span>y whe<span class=\"_ _2\"></span>n the gr<span class=\"_ _2\"></span>oup is ex<span class=\"_ _2\"></span>pos<span class=\"_ _2\"></span>ed to, or ha<span class=\"_ _2\"></span>s r<span class=\"_ _2\"></span>ight<span class=\"_ _2\"></span>s to, vari<span class=\"_ _2\"></span>able r<span class=\"_ _2\"></span>eturns f<span class=\"_ _2\"></span>rom its i<span class=\"_ _2\"></span>nvolvem<span class=\"_ _2\"></span>ent with th<span class=\"_ _2\"></span>e entit<span class=\"_ _2\"></span>y, and ha<span class=\"_ _2\"></span>s the ab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y to af<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>ct thos<span class=\"_ _2\"></span>e retur<span class=\"_ _2\"></span>ns thro<span class=\"_ _2\"></span>ugh it<span class=\"_ _2\"></span>s powe<span class=\"_ _2\"></span>r to dire<span class=\"_ _2\"></span>ct th<span class=\"_ _2\"></span>e ac<span class=\"_ _2\"></span>tivi<span class=\"_ _2\"></span>tiesof the ent<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>. Sub<span class=\"_ _2\"></span>sidiar<span class=\"_ _2\"></span>ies a<span class=\"_ _2\"></span>re ful<span class=\"_ _2\"></span>ly con<span class=\"_ _2\"></span>soli<span class=\"_ _2\"></span>dated f<span class=\"_ _2\"></span>rom the date on wh<span class=\"_ _2\"></span>ich co<span class=\"_ _2\"></span>ntrol i<span class=\"_ _2\"></span>s tran<span class=\"_ _2\"></span>sfe<span class=\"_ _2\"></span>rre<span class=\"_ _2\"></span>d to the gr<span class=\"_ _2\"></span>oup. T<span class=\"_ _2\"></span>hey ar<span class=\"_ _2\"></span>e dec<span class=\"_ _2\"></span>ons<span class=\"_ _2\"></span>olid<span class=\"_ _2\"></span>ated fr<span class=\"_ _2\"></span>om the date th<span class=\"_ _2\"></span>at contr<span class=\"_ _2\"></span>ol c<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>ses.Intercompany t<span class=\"_ _0\"></span>r<span class=\"_ _2\"></span>ansactions, balan<span class=\"_ _2\"></span>ces and unrealised gains on tr<span class=\"_ _2\"></span>ansa<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>ons b<span class=\"_ _2\"></span>etwe<span class=\"_ _2\"></span>en g<span class=\"_ _2\"></span>roup c<span class=\"_ _2\"></span>ompa<span class=\"_ _2\"></span>nies a<span class=\"_ _2\"></span>re elim<span class=\"_ _2\"></span>inated<span class=\"_ _2\"></span>. Unre<span class=\"_ _2\"></span>alis<span class=\"_ _2\"></span>ed los<span class=\"_ _2\"></span>ses a<span class=\"_ _2\"></span>re al<span class=\"_ _2\"></span>so e<span class=\"_ _2\"></span>liminate<span class=\"_ _2\"></span>d unles<span class=\"_ _2\"></span>s the tr<span class=\"_ _2\"></span>ans<span class=\"_ _2\"></span>act<span class=\"_ _2\"></span>ion prov<span class=\"_ _2\"></span>ide<span class=\"_ _2\"></span>s evid<span class=\"_ _2\"></span>enc<span class=\"_ _2\"></span>e of an impa<span class=\"_ _2\"></span>irme<span class=\"_ _2\"></span>nt of the tr<span class=\"_ _2\"></span>ans<span class=\"_ _2\"></span>fer<span class=\"_ _2\"></span>red a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set. Acc<span class=\"_ _2\"></span>ounting p<span class=\"_ _2\"></span>olic<span class=\"_ _2\"></span>ies of su<span class=\"_ _2\"></span>bsidia<span class=\"_ _2\"></span>rie<span class=\"_ _2\"></span>s have be<span class=\"_ _2\"></span>en cha<span class=\"_ _2\"></span>nged wh<span class=\"_ _2\"></span>ere nec<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>sar<span class=\"_ _2\"></span>y to e<span class=\"_ _2\"></span>nsure c<span class=\"_ _2\"></span>onsis<span class=\"_ _2\"></span>tenc<span class=\"_ _2\"></span>y with th<span class=\"_ _2\"></span>e pol<span class=\"_ _2\"></span>icie<span class=\"_ _2\"></span>s adop<span class=\"_ _2\"></span>ted by the gr<span class=\"_ _2\"></span>oup.Non<span class=\"_ _2\"></span>-c<span class=\"_ _2\"></span>ontro<span class=\"_ _2\"></span>lling inter<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>ts in the r<span class=\"_ _2\"></span>esult<span class=\"_ _2\"></span>s and e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y of subsidiaries are s<span class=\"_ _0\"></span>hown separ<span class=\"_ _2\"></span>ately<span class=\"_ _0\"></span> in the consolidated st<span class=\"_ _2\"></span>atement of p<span class=\"_ _2\"></span>rof<span class=\"_ _2\"></span>it or los<span class=\"_ _2\"></span>s, s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent of co<span class=\"_ _2\"></span>mpre<span class=\"_ _2\"></span>hensi<span class=\"_ _2\"></span>ve inco<span class=\"_ _2\"></span>me, s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent of cha<span class=\"_ _2\"></span>nges in e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y and b<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>e shee<span class=\"_ _2\"></span>t, res<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>tiv<span class=\"_ _2\"></span>ely. I<span class=\"_ _0\"></span>f the g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up lose<span class=\"_ _2\"></span>s contr<span class=\"_ _2\"></span>ol over a su<span class=\"_ _2\"></span>bsidia<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y, it der<span class=\"_ _2\"></span>eco<span class=\"_ _2\"></span>gnis<span class=\"_ _2\"></span>es the a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ets<span class=\"_ _2\"></span>, liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s and no<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>contr<span class=\"_ _2\"></span>olling i<span class=\"_ _2\"></span>nteres<span class=\"_ _2\"></span>t, and r<span class=\"_ _2\"></span>ecl<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>ssif<span class=\"_ _2\"></span>y to p<span class=\"_ _2\"></span>rof<span class=\"_ _2\"></span>it or los<span class=\"_ _2\"></span>s, or t<span class=\"_ _2\"></span>ran<span class=\"_ _2\"></span>sfer<span class=\"_ _2\"></span>s dir<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tly to ret<span class=\"_ _2\"></span>aine<span class=\"_ _2\"></span>d ear<span class=\"_ _2\"></span>nings a<span class=\"_ _2\"></span>s app<span class=\"_ _2\"></span>ropr<span class=\"_ _2\"></span>iate, the a<span class=\"_ _2\"></span>mount<span class=\"_ _2\"></span>s re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d in other com<span class=\"_ _2\"></span>preh<span class=\"_ _2\"></span>ensiv<span class=\"_ _2\"></span>e inco<span class=\"_ _2\"></span>me in re<span class=\"_ _2\"></span>latio<span class=\"_ _2\"></span>n to the subsi<span class=\"_ _2\"></span>diar<span class=\"_ _2\"></span>y.The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up treat<span class=\"_ _2\"></span>s tra<span class=\"_ _2\"></span>nsa<span class=\"_ _2\"></span>ctio<span class=\"_ _2\"></span>ns with n<span class=\"_ _2\"></span>on-<span class=\"_ _2\"></span>cont<span class=\"_ _2\"></span>roll<span class=\"_ _2\"></span>ing intere<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s that do n<span class=\"_ _2\"></span>ot resu<span class=\"_ _2\"></span>lt in a loss o<span class=\"_ _2\"></span>f contr<span class=\"_ _2\"></span>ol a<span class=\"_ _2\"></span>s tra<span class=\"_ _2\"></span>nsac<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>ns with e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y owne<span class=\"_ _2\"></span>rs of th<span class=\"_ _2\"></span>e gro<span class=\"_ _2\"></span>up. A chang<span class=\"_ _2\"></span>e in owne<span class=\"_ _2\"></span>rship i<span class=\"_ _2\"></span>nteres<span class=\"_ _2\"></span>t re<span class=\"_ _2\"></span>sults in an adju<span class=\"_ _2\"></span>stme<span class=\"_ _2\"></span>nt bet<span class=\"_ _2\"></span>wee<span class=\"_ _2\"></span>n the c<span class=\"_ _2\"></span>arr<span class=\"_ _3\"></span>ying amo<span class=\"_ _2\"></span>unts o<span class=\"_ _2\"></span>f the co<span class=\"_ _2\"></span>ntroll<span class=\"_ _2\"></span>ing and n<span class=\"_ _2\"></span>on-<span class=\"_ _2\"></span>contr<span class=\"_ _2\"></span>olling i<span class=\"_ _2\"></span>ntere<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s to refle<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t their r<span class=\"_ _2\"></span>elat<span class=\"_ _2\"></span>ive inter<span class=\"_ _2\"></span>est<span class=\"_ _2\"></span>s in the sub<span class=\"_ _2\"></span>sidiar<span class=\"_ _2\"></span>y. Any dif<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>eren<span class=\"_ _2\"></span>ce b<span class=\"_ _2\"></span>etwe<span class=\"_ _2\"></span>en the a<span class=\"_ _2\"></span>mount o<span class=\"_ _2\"></span>f the adjustment t<span class=\"_ _0\"></span>o non-<span class=\"_ _2\"></span>controlling i<span class=\"_ _0\"></span>nterest<span class=\"_ _2\"></span>s, and any<span class=\"_ _0\"></span> consider<span class=\"_ _2\"></span>ation pai<span class=\"_ _2\"></span>d or re<span class=\"_ _2\"></span>cei<span class=\"_ _2\"></span>ved, i<span class=\"_ _2\"></span>s rec<span class=\"_ _2\"></span>ogni<span class=\"_ _2\"></span>sed in a s<span class=\"_ _2\"></span>epa<span class=\"_ _2\"></span>rate re<span class=\"_ _2\"></span>ser<span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>e within equity attributable to owners.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__13-1": {
   "value": "2.<span class=\"_ _2\"></span>3 Business combinationThe a<span class=\"_ _2\"></span>cqui<span class=\"_ _2\"></span>sition m<span class=\"_ _2\"></span>etho<span class=\"_ _2\"></span>d of acc<span class=\"_ _2\"></span>ounting i<span class=\"_ _2\"></span>s used to a<span class=\"_ _2\"></span>cc<span class=\"_ _2\"></span>ount for business combinat<span class=\"_ _0\"></span>ions.The c<span class=\"_ _2\"></span>onsi<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>ation c<span class=\"_ _2\"></span>ompr<span class=\"_ _2\"></span>ises: f<span class=\"_ _2\"></span>air v<span class=\"_ _2\"></span>alue of th<span class=\"_ _2\"></span>e as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s tra<span class=\"_ _2\"></span>nsf<span class=\"_ _2\"></span>erre<span class=\"_ _2\"></span>d, liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s incur<span class=\"_ _2\"></span>red to th<span class=\"_ _2\"></span>e for<span class=\"_ _2\"></span>mer own<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>s of acqu<span class=\"_ _2\"></span>ired b<span class=\"_ _2\"></span>usine<span class=\"_ _2\"></span>ss, equi<span class=\"_ _2\"></span>ty in<span class=\"_ _2\"></span>teres<span class=\"_ _2\"></span>ts i<span class=\"_ _2\"></span>ssue<span class=\"_ _2\"></span>d by the g<span class=\"_ _2\"></span>roup, f<span class=\"_ _2\"></span>air va<span class=\"_ _2\"></span>lue of any a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s or liability resulting<span class=\"_ _0\"></span> from a contingent consideration arrangement and f<span class=\"_ _2\"></span>air va<span class=\"_ _2\"></span>lue of any pr<span class=\"_ _2\"></span>e-<span class=\"_ _2\"></span>exis<span class=\"_ _2\"></span>ting equi<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y intere<span class=\"_ _2\"></span>st in the su<span class=\"_ _2\"></span>bsidia<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>.Identifiable assets acquired and liabilities and contingent<span class=\"_ _0\"></span> liabilities assumed in a business combination<span class=\"_ _0\"></span> are, with limited excepti<span class=\"_ _2\"></span>ons, m<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>sured i<span class=\"_ _2\"></span>nitially at t<span class=\"_ _2\"></span>heir f<span class=\"_ _2\"></span>air valu<span class=\"_ _2\"></span>es at the a<span class=\"_ _2\"></span>cquisi<span class=\"_ _2\"></span>tion date. Th<span class=\"_ _2\"></span>e gro<span class=\"_ _2\"></span>up re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nises a<span class=\"_ _2\"></span>ny non-<span class=\"_ _2\"></span>con<span class=\"_ _2\"></span>troll<span class=\"_ _2\"></span>ing intere<span class=\"_ _2\"></span>st in the acquired entity on an acquisition-by-<span class=\"_ _0\"></span>acquisition basis either at fair valu<span class=\"_ _2\"></span>e or at the no<span class=\"_ _2\"></span>n-c<span class=\"_ _2\"></span>ontro<span class=\"_ _2\"></span>lling inte<span class=\"_ _2\"></span>res<span class=\"_ _2\"></span>ts pr<span class=\"_ _2\"></span>opo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tionate sh<span class=\"_ _2\"></span>are of th<span class=\"_ _2\"></span>e acqu<span class=\"_ _2\"></span>ired e<span class=\"_ _2\"></span>ntit<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s n<span class=\"_ _2\"></span>et iden<span class=\"_ _2\"></span>tifia<span class=\"_ _2\"></span>ble a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts.Acqu<span class=\"_ _2\"></span>isitio<span class=\"_ _2\"></span>n rel<span class=\"_ _2\"></span>ated c<span class=\"_ _2\"></span>ost<span class=\"_ _2\"></span>s are ex<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>ed a<span class=\"_ _2\"></span>s incu<span class=\"_ _2\"></span>rre<span class=\"_ _2\"></span>d.The exc<span class=\"_ _2\"></span>ess o<span class=\"_ _2\"></span>f the sum of c<span class=\"_ _2\"></span>onsid<span class=\"_ _2\"></span>erati<span class=\"_ _2\"></span>on tr<span class=\"_ _2\"></span>ansf<span class=\"_ _2\"></span>err<span class=\"_ _2\"></span>ed, a<span class=\"_ _2\"></span>mount of any no<span class=\"_ _2\"></span>n-c<span class=\"_ _2\"></span>ontro<span class=\"_ _2\"></span>lling inte<span class=\"_ _2\"></span>res<span class=\"_ _2\"></span>t in the ac<span class=\"_ _2\"></span>quire<span class=\"_ _2\"></span>d entit<span class=\"_ _2\"></span>y a<span class=\"_ _2\"></span>nd acq<span class=\"_ _2\"></span>uisitio<span class=\"_ _2\"></span>n-d<span class=\"_ _2\"></span>ate fair v<span class=\"_ _2\"></span>alue of a<span class=\"_ _2\"></span>ny prev<span class=\"_ _2\"></span>ious e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y inter<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>t in the acq<span class=\"_ _2\"></span>uired e<span class=\"_ _2\"></span>ntit<span class=\"_ _2\"></span>y over th<span class=\"_ _2\"></span>e fair v<span class=\"_ _2\"></span>alue of th<span class=\"_ _2\"></span>e net id<span class=\"_ _2\"></span>entif<span class=\"_ _2\"></span>iabl<span class=\"_ _2\"></span>e as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s re<span class=\"_ _2\"></span>quire<span class=\"_ _2\"></span>d, is re<span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>rde<span class=\"_ _2\"></span>d as g<span class=\"_ _2\"></span>ood<span class=\"_ _2\"></span>will<span class=\"_ _2\"></span>. If, after r<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>essm<span class=\"_ _2\"></span>ent, th<span class=\"_ _2\"></span>e gro<span class=\"_ _2\"></span>up\u2019s interes<span class=\"_ _2\"></span>t in the ne<span class=\"_ _2\"></span>t fai<span class=\"_ _2\"></span>r value o<span class=\"_ _2\"></span>f the ac<span class=\"_ _2\"></span>quire<span class=\"_ _2\"></span>d entit<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>\u2019s identifiable assets, liabilities and contingen<span class=\"_ _0\"></span>t liabilities ex<span class=\"_ _0\"></span>ce<span class=\"_ _2\"></span>eds the tota<span class=\"_ _2\"></span>l con<span class=\"_ _2\"></span>sider<span class=\"_ _2\"></span>ation o<span class=\"_ _2\"></span>f the busi<span class=\"_ _2\"></span>nes<span class=\"_ _2\"></span>s comb<span class=\"_ _2\"></span>ination<span class=\"_ _2\"></span>, the exce<span class=\"_ _2\"></span>ss is re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d in the inc<span class=\"_ _2\"></span>ome s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent imm<span class=\"_ _2\"></span>ediatel<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>. Whe<span class=\"_ _2\"></span>re se<span class=\"_ _2\"></span>ttle<span class=\"_ _2\"></span>ment of a<span class=\"_ _2\"></span>ny par<span class=\"_ _2\"></span>t of c<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>sh co<span class=\"_ _2\"></span>nside<span class=\"_ _2\"></span>ratio<span class=\"_ _2\"></span>n is def<span class=\"_ _2\"></span>err<span class=\"_ _2\"></span>ed, the fu<span class=\"_ _2\"></span>ture am<span class=\"_ _2\"></span>ount<span class=\"_ _2\"></span>s payab<span class=\"_ _2\"></span>le are d<span class=\"_ _2\"></span>isco<span class=\"_ _2\"></span>unted to th<span class=\"_ _2\"></span>eir pre<span class=\"_ _2\"></span>sent valu<span class=\"_ _2\"></span>e as th<span class=\"_ _2\"></span>e date of excha<span class=\"_ _2\"></span>nge. Th<span class=\"_ _2\"></span>e disc<span class=\"_ _2\"></span>ount r<span class=\"_ _2\"></span>ate used i<span class=\"_ _2\"></span>s the entit<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>\u2019s increm<span class=\"_ _2\"></span>enta<span class=\"_ _2\"></span>l bor<span class=\"_ _2\"></span>rowing r<span class=\"_ _2\"></span>ate, b<span class=\"_ _2\"></span>eing the r<span class=\"_ _2\"></span>ate at whic<span class=\"_ _2\"></span>h similar b<span class=\"_ _2\"></span>orrow<span class=\"_ _2\"></span>ing could be ob<span class=\"_ _2\"></span>taine<span class=\"_ _2\"></span>d from an ind<span class=\"_ _2\"></span>epen<span class=\"_ _2\"></span>dent financier under comparable terms and conditions.Contingent consideration<span class=\"_ _0\"></span> is cla<span class=\"_ _2\"></span>ssified either as equit<span class=\"_ _2\"></span>y or a financial liability<span class=\"_ _0\"></span>. Amounts cl<span class=\"_ _2\"></span>assifie<span class=\"_ _2\"></span>d as a financial liability are subse<span class=\"_ _2\"></span>quen<span class=\"_ _2\"></span>tly rem<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>sure<span class=\"_ _2\"></span>d to fair v<span class=\"_ _2\"></span>alue, w<span class=\"_ _2\"></span>hich ch<span class=\"_ _2\"></span>anges in f<span class=\"_ _2\"></span>air valu<span class=\"_ _2\"></span>e rec<span class=\"_ _2\"></span>ogni<span class=\"_ _2\"></span>sed in p<span class=\"_ _2\"></span>rof<span class=\"_ _2\"></span>it or los<span class=\"_ _2\"></span>s.NOTE 0<span class=\"_ _2\"></span>4 <span class=\"_ _3\"></span> <span class=\"fc6 lsbf ws10b\">BUSINESS COMBINA<span class=\"_ _1\"></span>TION</span>Acqu<span class=\"_ _2\"></span>isiti<span class=\"_ _2\"></span>on of C<span class=\"_ _2\"></span>H Even<span class=\"_ _2\"></span>sen In<span class=\"_ _2\"></span>dus<span class=\"_ _2\"></span>trio<span class=\"_ _2\"></span>vner A<span class=\"_ _2\"></span>S (CH<span class=\"_ _2\"></span>E)On 30 M<span class=\"_ _2\"></span>arch 202<span class=\"_ _2\"></span>2 the gr<span class=\"_ _2\"></span>oup ac<span class=\"_ _2\"></span>quire<span class=\"_ _2\"></span>d 100 p<span class=\"_ _2\"></span>er ce<span class=\"_ _2\"></span>nt of the shar<span class=\"_ _2\"></span>es in CH Eve<span class=\"_ _2\"></span>nsen In<span class=\"_ _2\"></span>dust<span class=\"_ _2\"></span>riov<span class=\"_ _2\"></span>ner A<span class=\"_ _2\"></span>S (CHE<span class=\"_ _2\"></span>). CHE dev<span class=\"_ _2\"></span>elops<span class=\"_ _2\"></span>, desig<span class=\"_ _2\"></span>ns an<span class=\"_ _2\"></span>d pro<span class=\"_ _2\"></span>duce<span class=\"_ _2\"></span>s indus<span class=\"_ _2\"></span>tria<span class=\"_ _2\"></span>l fur<span class=\"_ _2\"></span>nace<span class=\"_ _2\"></span>s and e<span class=\"_ _2\"></span>quipm<span class=\"_ _2\"></span>ent for a var<span class=\"_ _2\"></span>iet<span class=\"_ _2\"></span>y of he<span class=\"_ _2\"></span>at treatm<span class=\"_ _2\"></span>ent pro<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s.The d<span class=\"_ _2\"></span>epth of C<span class=\"_ _2\"></span>HEs ex<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>ienc<span class=\"_ _2\"></span>e is to cus<span class=\"_ _2\"></span>tom eng<span class=\"_ _2\"></span>ine<span class=\"_ _2\"></span>er heat treatin<span class=\"_ _0\"></span>g equipment for demand<span class=\"_ _0\"></span>ing applications. CHE provides innov<span class=\"_ _2\"></span>ative, s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>-of-the-ar<span class=\"_ _2\"></span>t e<span class=\"_ _2\"></span>quipm<span class=\"_ _2\"></span>ent that he<span class=\"_ _2\"></span>lps cu<span class=\"_ _2\"></span>stom<span class=\"_ _2\"></span>ers impr<span class=\"_ _2\"></span>ove their b<span class=\"_ _2\"></span>ot<span class=\"_ _2\"></span>tom line a<span class=\"_ _2\"></span>nd gain a c<span class=\"_ _2\"></span>omp<span class=\"_ _2\"></span>etitiv<span class=\"_ _2\"></span>e edge. Innov<span class=\"_ _2\"></span>ation is e<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ntial an<span class=\"_ _2\"></span>d CHE c<span class=\"_ _2\"></span>ontinuo<span class=\"_ _2\"></span>usly impr<span class=\"_ _2\"></span>oves a<span class=\"_ _2\"></span>nd optimi<span class=\"_ _2\"></span>ses th<span class=\"_ _2\"></span>eir tech<span class=\"_ _2\"></span>nolog<span class=\"_ _2\"></span>y, building \u201ccus<span class=\"_ _2\"></span>tom mad<span class=\"_ _2\"></span>e\u201d he<span class=\"_ _2\"></span>at treating e<span class=\"_ _2\"></span>quipment thr<span class=\"_ _2\"></span>ough s<span class=\"_ _2\"></span>ystemati<span class=\"_ _2\"></span>c innovatio<span class=\"_ _2\"></span>n.De<span class=\"_ _2\"></span>tail<span class=\"_ _2\"></span>s of t<span class=\"_ _2\"></span>he pur<span class=\"_ _2\"></span>cha<span class=\"_ _2\"></span>se c<span class=\"_ _2\"></span>onsi<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>ation<span class=\"_ _2\"></span>, net a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s acqu<span class=\"_ _2\"></span>ire<span class=\"_ _2\"></span>d and go<span class=\"_ _2\"></span>odw<span class=\"_ _2\"></span>ill: (Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _17a\"> </span><span class=\"ff6 ls0 ws0\">On ac<span class=\"_ _2\"></span>qusiti<span class=\"_ _2\"></span>on </span>Ca<span class=\"_ _2\"></span>sh <span class=\"_ _17b\"> </span><span class=\"ls70 ws85\">25.0</span>V<span class=\"_ _0\"></span>endor note<span class=\"_ _17c\"> </span><span class=\"ls7c ws92\">28.<span class=\"_ _2\"></span>3</span>Probabilit<span class=\"_ _2\"></span>y wei<span class=\"_ _0\"></span>ghted outcome of \"The L<span class=\"_ _2\"></span>arge Solution\"<span class=\"_ _17d\"> </span><span class=\"ls5f ws74\">0.2</span>T<span class=\"_ _0\"></span>otal consideration<span class=\"_ _0\"></span> <span class=\"_ _17e\"> </span><span class=\"ff6 ls54 ws69\">53.5</span>The p<span class=\"_ _2\"></span>urch<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>e pri<span class=\"_ _2\"></span>ce for 10<span class=\"_ _2\"></span>0 pe<span class=\"_ _2\"></span>r cent o<span class=\"_ _2\"></span>f the shar<span class=\"_ _2\"></span>es of th<span class=\"_ _2\"></span>e com<span class=\"_ _2\"></span>pany is s<span class=\"_ _2\"></span>ettl<span class=\"_ _2\"></span>ed a<span class=\"_ _2\"></span>s fol<span class=\"_ _2\"></span>lows: <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>A ca<span class=\"_ _2\"></span>sh c<span class=\"_ _2\"></span>onsid<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>ation of N<span class=\"_ _2\"></span>OK 25m<span class=\"_ _2\"></span>, in which w<span class=\"_ _2\"></span>as p<span class=\"_ _2\"></span>aid on t<span class=\"_ _2\"></span>he transac<span class=\"_ _2\"></span>tion dat<span class=\"_ _0\"></span>e. <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>An am<span class=\"_ _2\"></span>ount e<span class=\"_ _2\"></span>qual to NO<span class=\"_ _2\"></span>K 25m set<span class=\"_ _2\"></span>tle<span class=\"_ _2\"></span>d by the is<span class=\"_ _2\"></span>suan<span class=\"_ _2\"></span>ce of a Vendor N<span class=\"_ _2\"></span>ote to the S<span class=\"_ _2\"></span>eller to b<span class=\"_ _2\"></span>e set<span class=\"_ _2\"></span>tle<span class=\"_ _2\"></span>d 14 month<span class=\"_ _2\"></span>s af<span class=\"_ _2\"></span>ter the clo<span class=\"_ _2\"></span>sing date. T<span class=\"_ _2\"></span>he Vendor n<span class=\"_ _2\"></span>ote shal<span class=\"_ _2\"></span>l be inter<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>t fre<span class=\"_ _2\"></span>e and in<span class=\"_ _2\"></span>clude a r<span class=\"_ _2\"></span>ight f<span class=\"_ _2\"></span>or the S<span class=\"_ _2\"></span>elle<span class=\"_ _2\"></span>r to deman<span class=\"_ _2\"></span>d set<span class=\"_ _2\"></span>tlem<span class=\"_ _2\"></span>ent in Vow share<span class=\"_ _2\"></span>s liste<span class=\"_ _2\"></span>d on the O<span class=\"_ _2\"></span>slo Stoc<span class=\"_ _2\"></span>k Exch<span class=\"_ _2\"></span>ange fo<span class=\"_ _2\"></span>r NOK 25 per sh<span class=\"_ _2\"></span>are. T<span class=\"_ _2\"></span>he Vendo<span class=\"_ _2\"></span>r note ha<span class=\"_ _2\"></span>s b<span class=\"_ _2\"></span>een v<span class=\"_ _2\"></span>alue<span class=\"_ _2\"></span>d at NOK 28<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3 milli<span class=\"_ _2\"></span>on, whi<span class=\"_ _2\"></span>ch is the s<span class=\"_ _2\"></span>um of i) th<span class=\"_ _2\"></span>e net pr<span class=\"_ _2\"></span>esen<span class=\"_ _2\"></span>t value o<span class=\"_ _2\"></span>f futur<span class=\"_ _2\"></span>e paym<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s, and ii<span class=\"_ _2\"></span>) the f<span class=\"_ _2\"></span>air va<span class=\"_ _2\"></span>lue of the c<span class=\"_ _2\"></span>onver<span class=\"_ _2\"></span>sio<span class=\"_ _2\"></span>n right<span class=\"_ _2\"></span>s <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>Fur<span class=\"_ _2\"></span>ther<span class=\"_ _2\"></span>mor<span class=\"_ _2\"></span>e, the pa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ties have a<span class=\"_ _2\"></span>gr<span class=\"_ _2\"></span>ee<span class=\"_ _2\"></span>d that a po<span class=\"_ _2\"></span>ssibl<span class=\"_ _2\"></span>e addi<span class=\"_ _2\"></span>tiona<span class=\"_ _2\"></span>l pric<span class=\"_ _2\"></span>e/ re<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tion up to N<span class=\"_ _2\"></span>OK 10 mill<span class=\"_ _2\"></span>ion is tr<span class=\"_ _2\"></span>ig<span class=\"_ _2\"></span>gere<span class=\"_ _2\"></span>d dep<span class=\"_ _2\"></span>ending o<span class=\"_ _2\"></span>n how the s<span class=\"_ _2\"></span>eller m<span class=\"_ _2\"></span>ana<span class=\"_ _2\"></span>ges to me<span class=\"_ _2\"></span>et gi<span class=\"_ _2\"></span>ven cr<span class=\"_ _2\"></span>iteri<span class=\"_ _2\"></span>a in the ong<span class=\"_ _2\"></span>oing build<span class=\"_ _2\"></span>ing pro<span class=\"_ _2\"></span>ces<span class=\"_ _2\"></span>s of a Bio<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>arb<span class=\"_ _2\"></span>on re<span class=\"_ _2\"></span>acto<span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>, ref<span class=\"_ _2\"></span>erre<span class=\"_ _2\"></span>d to a<span class=\"_ _2\"></span>s \u201cT<span class=\"_ _2\"></span>he L<span class=\"_ _2\"></span>arg<span class=\"_ _2\"></span>e Solu<span class=\"_ _2\"></span>tion\u201d<span class=\"_ _0\"></span>. T<span class=\"_ _2\"></span>he ad<span class=\"_ _2\"></span>dition<span class=\"_ _2\"></span>al pri<span class=\"_ _2\"></span>ce is to be se<span class=\"_ _2\"></span>ttl<span class=\"_ _2\"></span>ed by the p<span class=\"_ _2\"></span>urch<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>er in c<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>h or in Vow share<span class=\"_ _2\"></span>s within 14 mo<span class=\"_ _2\"></span>nths af<span class=\"_ _2\"></span>ter clo<span class=\"_ _2\"></span>sing date. In c<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>se of se<span class=\"_ _2\"></span>ttle<span class=\"_ _2\"></span>ment in sh<span class=\"_ _2\"></span>are<span class=\"_ _2\"></span>s, each Vow sha<span class=\"_ _2\"></span>re sha<span class=\"_ _2\"></span>ll rep<span class=\"_ _2\"></span>res<span class=\"_ _2\"></span>ent a pri<span class=\"_ _2\"></span>ce e<span class=\"_ _2\"></span>qual to V<span class=\"_ _2\"></span>WA<span class=\"_ _2\"></span>P per Vow share c<span class=\"_ _2\"></span>alc<span class=\"_ _2\"></span>ulate<span class=\"_ _2\"></span>d ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on the l<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>t 5 days b<span class=\"_ _2\"></span>efor<span class=\"_ _2\"></span>e shar<span class=\"_ _2\"></span>e subscription.<span class=\"_ _0\"></span> Th<span class=\"_ _2\"></span>e possible<span class=\"_ _0\"></span> additional price has been valued to NO<span class=\"_ _2\"></span>K 210 thous<span class=\"_ _2\"></span>and by di<span class=\"_ _2\"></span>sco<span class=\"_ _2\"></span>unting the ma<span class=\"_ _2\"></span>nag<span class=\"_ _2\"></span>ement<span class=\"_ _3\"></span>\u2019<span class=\"_ _0\"></span>s expe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d outc<span class=\"_ _2\"></span>ome to pr<span class=\"_ _2\"></span>ese<span class=\"_ _2\"></span>nt valu<span class=\"_ _2\"></span>e.The a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s and li<span class=\"_ _2\"></span>abil<span class=\"_ _2\"></span>ities r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ogn<span class=\"_ _2\"></span>ise<span class=\"_ _2\"></span>d as a r<span class=\"_ _2\"></span>esult o<span class=\"_ _2\"></span>f the a<span class=\"_ _2\"></span>cqui<span class=\"_ _2\"></span>sitio<span class=\"_ _2\"></span>n are:  <span class=\"_ _23\"> </span> (Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _17f\"> </span><span class=\"ff6 ls0 ws0\"> Fair valu<span class=\"_ _2\"></span>e </span>Intang<span class=\"_ _2\"></span>ible a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ets <span class=\"_ _180\"> </span><span class=\"ls62 ws78\">10.0</span>Right-of-use ass<span class=\"_ _2\"></span>ets<span class=\"_ _181\"> </span><span class=\"ls58 ws6d\">1<span class=\"_ _2\"></span>7.<span class=\"_ _9\"></span>2</span>Proper<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, plant and equipment<span class=\"_ _182\"> </span><span class=\"ls58 ws6d\">7.<span class=\"_ _3\"></span>2</span>Invento<span class=\"_ _2\"></span>rie<span class=\"_ _2\"></span>s <span class=\"_ _183\"> </span><span class=\"ls70 ws85\">6.0</span>Ca<span class=\"_ _2\"></span>sh a<span class=\"_ _2\"></span>nd c<span class=\"_ _2\"></span>ash e<span class=\"_ _2\"></span>quiv<span class=\"_ _2\"></span>alent<span class=\"_ _2\"></span>s<span class=\"_ _184\"> </span><span class=\"ls62 ws78\">10.1</span>Receivables<span class=\"_ _183\"> </span><span class=\"ls85 ws9b\">9.0</span>Long-t<span class=\"_ _0\"></span>erm liabilities<span class=\"_ _185\"> </span><span class=\"ls85 ws9b\">(<span class=\"_ _2\"></span>19.<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>)</span>Deferred ta<span class=\"_ _2\"></span>x liabilities<span class=\"_ _186\"> </span><span class=\"ls9b wsb3\">(2<span class=\"_ _2\"></span>.<span class=\"_ _3\"></span>3)</span>T<span class=\"_ _0\"></span>rade creditors and other payables<span class=\"_ _17a\"> </span><span class=\"lsb8 ws103\">(6.<span class=\"_ _2\"></span>0)</span>Other current liabilities <span class=\"_ _187\"> </span><span class=\"lsb4 wsff\">(12<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8)</span>Ne<span class=\"_ _2\"></span>t iden<span class=\"_ _2\"></span>tifi<span class=\"_ _2\"></span>able a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s acqu<span class=\"_ _2\"></span>ire<span class=\"_ _2\"></span>d<span class=\"_ _188\"> </span><span class=\"ff6 ls85 ws9b\">19.<span class=\"_ _3\"></span>3</span>Goo<span class=\"_ _2\"></span>dwill<span class=\"_ _189\"> </span><span class=\"ls16 ws1d\">34.2</span>To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _18a\"> </span><span class=\"ff6 ls54 ws69\">53.5</span>The f<span class=\"_ _2\"></span>air v<span class=\"_ _2\"></span>alue of a<span class=\"_ _2\"></span>cquir<span class=\"_ _2\"></span>ed tr<span class=\"_ _2\"></span>ade r<span class=\"_ _2\"></span>ece<span class=\"_ _2\"></span>ivab<span class=\"_ _2\"></span>les in<span class=\"_ _2\"></span>clude<span class=\"_ _2\"></span>d in re<span class=\"_ _2\"></span>cei<span class=\"_ _2\"></span>vable<span class=\"_ _2\"></span>s is NO<span class=\"_ _2\"></span>K 6.1 mill<span class=\"_ _2\"></span>ion. N<span class=\"_ _2\"></span>o los<span class=\"_ _2\"></span>ses on t<span class=\"_ _2\"></span>he acq<span class=\"_ _2\"></span>uire<span class=\"_ _2\"></span>d trad<span class=\"_ _2\"></span>e re<span class=\"_ _2\"></span>cei<span class=\"_ _2\"></span>vable<span class=\"_ _2\"></span>s ha<span class=\"_ _2\"></span>s oc<span class=\"_ _2\"></span>curr<span class=\"_ _2\"></span>ed or i<span class=\"_ _2\"></span>s expe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d.The g<span class=\"_ _2\"></span>oo<span class=\"_ _2\"></span>dwill is at<span class=\"_ _2\"></span>tr<span class=\"_ _2\"></span>ibuta<span class=\"_ _2\"></span>ble to the sig<span class=\"_ _2\"></span>nif<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>ant fut<span class=\"_ _2\"></span>ure mar<span class=\"_ _2\"></span>ket poten<span class=\"_ _2\"></span>tial for th<span class=\"_ _2\"></span>e CHE p<span class=\"_ _2\"></span>rod<span class=\"_ _2\"></span>uc<span class=\"_ _2\"></span>ts, i<span class=\"_ _2\"></span>ncludi<span class=\"_ _2\"></span>ng identi<span class=\"_ _2\"></span>fie<span class=\"_ _2\"></span>d mar<span class=\"_ _2\"></span>ket pro<span class=\"_ _2\"></span>spe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s. T<span class=\"_ _2\"></span>he mar<span class=\"_ _2\"></span>ket opp<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tuniti<span class=\"_ _2\"></span>es ar<span class=\"_ _2\"></span>e drive<span class=\"_ _2\"></span>n by multiple glob<span class=\"_ _2\"></span>al meg<span class=\"_ _2\"></span>a tren<span class=\"_ _2\"></span>ds, dr<span class=\"_ _2\"></span>iving d<span class=\"_ _2\"></span>eman<span class=\"_ _2\"></span>d for the C<span class=\"_ _2\"></span>HE pr<span class=\"_ _2\"></span>odu<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s that ca<span class=\"_ _2\"></span>n cre<span class=\"_ _2\"></span>ate value f<span class=\"_ _2\"></span>rom b<span class=\"_ _2\"></span>ioma<span class=\"_ _2\"></span>ss a<span class=\"_ _2\"></span>nd wa<span class=\"_ _2\"></span>ste. T<span class=\"_ _2\"></span>he go<span class=\"_ _2\"></span>od<span class=\"_ _2\"></span>will is no<span class=\"_ _2\"></span>t expe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d to be d<span class=\"_ _2\"></span>educ<span class=\"_ _2\"></span>tibl<span class=\"_ _2\"></span>e for ta<span class=\"_ _2\"></span>x p<span class=\"_ _2\"></span>urpo<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>.Revenue<span class=\"_ _0\"></span> and profit contributionThe b<span class=\"_ _2\"></span>usine<span class=\"_ _2\"></span>ss co<span class=\"_ _2\"></span>mbinati<span class=\"_ _2\"></span>on co<span class=\"_ _2\"></span>ntribu<span class=\"_ _2\"></span>tes with r<span class=\"_ _2\"></span>evenu<span class=\"_ _2\"></span>es of N<span class=\"_ _2\"></span>OK 47<span class=\"_ _c8\"></span>.1 mi<span class=\"_ _2\"></span>llion<span class=\"_ _2\"></span>, an EBI<span class=\"_ _2\"></span>TDA of N<span class=\"_ _2\"></span>OK 8<span class=\"_ _2\"></span>.0 milli<span class=\"_ _2\"></span>on and a<span class=\"_ _2\"></span>n EBIT o<span class=\"_ _2\"></span>f NOK 4.<span class=\"_ _2\"></span>4 millio<span class=\"_ _2\"></span>n fro<span class=\"_ _2\"></span>m the date of th<span class=\"_ _2\"></span>e acqui<span class=\"_ _2\"></span>sition<span class=\"_ _2\"></span>.If the aquisi<span class=\"_ _2\"></span>tion date h<span class=\"_ _2\"></span>ad be<span class=\"_ _2\"></span>en 1<span class=\"_ _2\"></span>.1.<span class=\"_ _2\"></span>2022, th<span class=\"_ _2\"></span>e busine<span class=\"_ _2\"></span>ss com<span class=\"_ _2\"></span>binatio<span class=\"_ _2\"></span>n would have c<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>ibute<span class=\"_ _2\"></span>d with rev<span class=\"_ _2\"></span>enue<span class=\"_ _2\"></span>s of NO<span class=\"_ _2\"></span>K 56.<span class=\"_ _0\"></span>9 milli<span class=\"_ _2\"></span>on, an EBI<span class=\"_ _2\"></span>TA of NOK 5.<span class=\"_ _2\"></span>4 millio<span class=\"_ _2\"></span>n and an EBI<span class=\"_ _2\"></span>T of N<span class=\"_ _2\"></span>OK 0.7 million.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__14": {
   "value": "2<span class=\"_ _2\"></span>.4 For<span class=\"_ _2\"></span>eig<span class=\"_ _2\"></span>n curr<span class=\"_ _2\"></span>enc<span class=\"_ _2\"></span>yFunctional currency<span class=\"_ _0\"></span>, presentation currency and consolidation: The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up\u2019s presen<span class=\"_ _2\"></span>tation c<span class=\"_ _2\"></span>urre<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>y is Nor<span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>egian k<span class=\"_ _2\"></span>ron<span class=\"_ _2\"></span>er (NO<span class=\"_ _2\"></span>K). T<span class=\"_ _2\"></span>his is al<span class=\"_ _2\"></span>so th<span class=\"_ _2\"></span>e Par<span class=\"_ _2\"></span>ent co<span class=\"_ _2\"></span>mpany<span class=\"_ _2\"></span>\u2019s func<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>nal cur<span class=\"_ _2\"></span>ren<span class=\"_ _2\"></span>cy. For c<span class=\"_ _2\"></span>onso<span class=\"_ _2\"></span>lidati<span class=\"_ _2\"></span>on purp<span class=\"_ _2\"></span>ose<span class=\"_ _2\"></span>s, the b<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>e shee<span class=\"_ _2\"></span>t figur<span class=\"_ _2\"></span>es fo<span class=\"_ _2\"></span>r subsidiaries with<span class=\"_ _0\"></span> a dif<span class=\"_ _2\"></span>ferent functional currency,<span class=\"_ _0\"></span> are transl<span class=\"_ _2\"></span>ated into the pr<span class=\"_ _2\"></span>ese<span class=\"_ _2\"></span>ntatio<span class=\"_ _2\"></span>n curr<span class=\"_ _2\"></span>enc<span class=\"_ _2\"></span>y (NO<span class=\"_ _2\"></span>K) a<span class=\"_ _2\"></span>t the rate a<span class=\"_ _2\"></span>ppli<span class=\"_ _2\"></span>cab<span class=\"_ _2\"></span>le at the ba<span class=\"_ _2\"></span>lan<span class=\"_ _2\"></span>ce sh<span class=\"_ _2\"></span>eet date a<span class=\"_ _2\"></span>nd the<span class=\"_ _2\"></span>ir inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>atemen<span class=\"_ _2\"></span>ts ar<span class=\"_ _2\"></span>e tra<span class=\"_ _2\"></span>nslate<span class=\"_ _2\"></span>d at the excha<span class=\"_ _2\"></span>nge rate p<span class=\"_ _2\"></span>reva<span class=\"_ _2\"></span>iling at the d<span class=\"_ _2\"></span>ate of transaction. As an approximation,<span class=\"_ _0\"></span> average exchan<span class=\"_ _0\"></span>ge rates for each q<span class=\"_ _2\"></span>uar<span class=\"_ _2\"></span>ter ar<span class=\"_ _2\"></span>e app<span class=\"_ _2\"></span>lied in tr<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>slating th<span class=\"_ _2\"></span>e inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nts. If the exchange r<span class=\"_ _2\"></span>ates d<span class=\"_ _2\"></span>o not ch<span class=\"_ _2\"></span>ange muc<span class=\"_ _2\"></span>h, an aver<span class=\"_ _2\"></span>ag<span class=\"_ _2\"></span>e rate fo<span class=\"_ _2\"></span>r the yea<span class=\"_ _2\"></span>r is use<span class=\"_ _2\"></span>d. A sho<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ter pe<span class=\"_ _2\"></span>rio<span class=\"_ _2\"></span>d is use<span class=\"_ _2\"></span>d if the excha<span class=\"_ _2\"></span>nge rate fluc<span class=\"_ _2\"></span>tuate<span class=\"_ _2\"></span>s much<span class=\"_ _2\"></span>. Exc<span class=\"_ _2\"></span>hange di<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>fere<span class=\"_ _2\"></span>nce<span class=\"_ _2\"></span>s are r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ognis<span class=\"_ _2\"></span>ed in oth<span class=\"_ _2\"></span>er comprehensive income.T<span class=\"_ _0\"></span>ransactions in foreign currenc<span class=\"_ _2\"></span>yFor<span class=\"_ _2\"></span>eign cur<span class=\"_ _2\"></span>ren<span class=\"_ _2\"></span>cy tr<span class=\"_ _2\"></span>ans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tions a<span class=\"_ _2\"></span>re tr<span class=\"_ _2\"></span>ansl<span class=\"_ _2\"></span>ated into th<span class=\"_ _2\"></span>e func<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>nal curr<span class=\"_ _2\"></span>enc<span class=\"_ _2\"></span>y using th<span class=\"_ _2\"></span>e exchange r<span class=\"_ _2\"></span>ates at th<span class=\"_ _2\"></span>e tran<span class=\"_ _2\"></span>sac<span class=\"_ _2\"></span>tion d<span class=\"_ _2\"></span>ate. Mon<span class=\"_ _2\"></span>etar<span class=\"_ _3\"></span>y bal<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>es in fo<span class=\"_ _2\"></span>reig<span class=\"_ _2\"></span>n curr<span class=\"_ _2\"></span>enci<span class=\"_ _2\"></span>es ar<span class=\"_ _2\"></span>e tran<span class=\"_ _2\"></span>slate<span class=\"_ _2\"></span>d into the fu<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>tional c<span class=\"_ _2\"></span>urr<span class=\"_ _2\"></span>enc<span class=\"_ _2\"></span>y at the exchan<span class=\"_ _2\"></span>ge rate<span class=\"_ _2\"></span>s on the date of the b<span class=\"_ _2\"></span>ala<span class=\"_ _2\"></span>nce sh<span class=\"_ _2\"></span>eet<span class=\"_ _2\"></span>. For<span class=\"_ _2\"></span>eign excha<span class=\"_ _2\"></span>nge gain<span class=\"_ _2\"></span>s and lo<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s resu<span class=\"_ _2\"></span>lting fro<span class=\"_ _2\"></span>m the set<span class=\"_ _2\"></span>tle<span class=\"_ _2\"></span>ment of su<span class=\"_ _2\"></span>ch tra<span class=\"_ _2\"></span>nsa<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>ons and f<span class=\"_ _2\"></span>rom th<span class=\"_ _2\"></span>e translation of monetary a<span class=\"_ _2\"></span>ssets and liabilities denominat<span class=\"_ _0\"></span>ed in for<span class=\"_ _2\"></span>eign cu<span class=\"_ _2\"></span>rren<span class=\"_ _2\"></span>cie<span class=\"_ _2\"></span>s are re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d und<span class=\"_ _2\"></span>er fin<span class=\"_ _2\"></span>ancia<span class=\"_ _2\"></span>l items in th<span class=\"_ _2\"></span>e income stat<span class=\"_ _0\"></span>ement.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__15": {
   "value": "Functional currency<span class=\"_ _0\"></span>, presentation currency and consolidation: The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up\u2019s presen<span class=\"_ _2\"></span>tation c<span class=\"_ _2\"></span>urre<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>y is Nor<span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>egian k<span class=\"_ _2\"></span>ron<span class=\"_ _2\"></span>er (NO<span class=\"_ _2\"></span>K). T<span class=\"_ _2\"></span>his is al<span class=\"_ _2\"></span>so th<span class=\"_ _2\"></span>e Par<span class=\"_ _2\"></span>ent co<span class=\"_ _2\"></span>mpany<span class=\"_ _2\"></span>\u2019s func<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>nal cur<span class=\"_ _2\"></span>ren<span class=\"_ _2\"></span>cy. For c<span class=\"_ _2\"></span>onso<span class=\"_ _2\"></span>lidati<span class=\"_ _2\"></span>on purp<span class=\"_ _2\"></span>ose<span class=\"_ _2\"></span>s, the b<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>e shee<span class=\"_ _2\"></span>t figur<span class=\"_ _2\"></span>es fo<span class=\"_ _2\"></span>r subsidiaries with<span class=\"_ _0\"></span> a dif<span class=\"_ _2\"></span>ferent functional currency,<span class=\"_ _0\"></span> are transl<span class=\"_ _2\"></span>ated into the pr<span class=\"_ _2\"></span>ese<span class=\"_ _2\"></span>ntatio<span class=\"_ _2\"></span>n curr<span class=\"_ _2\"></span>enc<span class=\"_ _2\"></span>y (NO<span class=\"_ _2\"></span>K) a<span class=\"_ _2\"></span>t the rate a<span class=\"_ _2\"></span>ppli<span class=\"_ _2\"></span>cab<span class=\"_ _2\"></span>le at the ba<span class=\"_ _2\"></span>lan<span class=\"_ _2\"></span>ce sh<span class=\"_ _2\"></span>eet date a<span class=\"_ _2\"></span>nd the<span class=\"_ _2\"></span>ir inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>atemen<span class=\"_ _2\"></span>ts ar<span class=\"_ _2\"></span>e tra<span class=\"_ _2\"></span>nslate<span class=\"_ _2\"></span>d at the excha<span class=\"_ _2\"></span>nge rate p<span class=\"_ _2\"></span>reva<span class=\"_ _2\"></span>iling at the d<span class=\"_ _2\"></span>ate of transaction. As an approximation,<span class=\"_ _0\"></span> average exchan<span class=\"_ _0\"></span>ge rates for each q<span class=\"_ _2\"></span>uar<span class=\"_ _2\"></span>ter ar<span class=\"_ _2\"></span>e app<span class=\"_ _2\"></span>lied in tr<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>slating th<span class=\"_ _2\"></span>e inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nts. If the exchange r<span class=\"_ _2\"></span>ates d<span class=\"_ _2\"></span>o not ch<span class=\"_ _2\"></span>ange muc<span class=\"_ _2\"></span>h, an aver<span class=\"_ _2\"></span>ag<span class=\"_ _2\"></span>e rate fo<span class=\"_ _2\"></span>r the yea<span class=\"_ _2\"></span>r is use<span class=\"_ _2\"></span>d. A sho<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ter pe<span class=\"_ _2\"></span>rio<span class=\"_ _2\"></span>d is use<span class=\"_ _2\"></span>d if the excha<span class=\"_ _2\"></span>nge rate fluc<span class=\"_ _2\"></span>tuate<span class=\"_ _2\"></span>s much<span class=\"_ _2\"></span>. Exc<span class=\"_ _2\"></span>hange di<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>fere<span class=\"_ _2\"></span>nce<span class=\"_ _2\"></span>s are r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ognis<span class=\"_ _2\"></span>ed in oth<span class=\"_ _2\"></span>er comprehensive income.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__16-1": {
   "value": "2<span class=\"_ _2\"></span>.5 Pr<span class=\"_ _2\"></span>ope<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>y, pla<span class=\"_ _2\"></span>nt and e<span class=\"_ _2\"></span>quip<span class=\"_ _2\"></span>mentPro<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y, plant a<span class=\"_ _2\"></span>nd equ<span class=\"_ _2\"></span>ipment a<span class=\"_ _2\"></span>re st<span class=\"_ _2\"></span>ated at hi<span class=\"_ _2\"></span>stor<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>al cos<span class=\"_ _2\"></span>t les<span class=\"_ _2\"></span>s acc<span class=\"_ _2\"></span>umulate<span class=\"_ _2\"></span>d dep<span class=\"_ _2\"></span>rec<span class=\"_ _2\"></span>iation a<span class=\"_ _2\"></span>nd any imp<span class=\"_ _2\"></span>airm<span class=\"_ _2\"></span>ent cha<span class=\"_ _2\"></span>rges<span class=\"_ _2\"></span>. Dep<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>ciation<span class=\"_ _2\"></span>s are c<span class=\"_ _2\"></span>alc<span class=\"_ _2\"></span>ulate<span class=\"_ _2\"></span>d on a str<span class=\"_ _2\"></span>aig<span class=\"_ _2\"></span>ht<span class=\"_ _0\"></span>-l<span class=\"_ _2\"></span>ine ba<span class=\"_ _2\"></span>sis o<span class=\"_ _2\"></span>ver the a<span class=\"_ _2\"></span>sset<span class=\"_ _2\"></span>s exp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted us<span class=\"_ _2\"></span>eful li<span class=\"_ _2\"></span>fe and a<span class=\"_ _2\"></span>djuste<span class=\"_ _2\"></span>d for a<span class=\"_ _2\"></span>ny impair<span class=\"_ _2\"></span>ment char<span class=\"_ _2\"></span>ges<span class=\"_ _2\"></span>. Ex<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d usef<span class=\"_ _2\"></span>ul live<span class=\"_ _2\"></span>s of long-<span class=\"_ _2\"></span>live<span class=\"_ _2\"></span>d as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s are r<span class=\"_ _2\"></span>evie<span class=\"_ _2\"></span>wed annually and where t<span class=\"_ _0\"></span>hey dif<span class=\"_ _2\"></span>fer significantly from previous estimates, depreciat<span class=\"_ _0\"></span>ion periods are changed accordingly<span class=\"_ _0\"></span>. Ord<span class=\"_ _2\"></span>inar<span class=\"_ _2\"></span>y r<span class=\"_ _2\"></span>epai<span class=\"_ _2\"></span>rs an<span class=\"_ _2\"></span>d mainte<span class=\"_ _2\"></span>nanc<span class=\"_ _2\"></span>e cos<span class=\"_ _2\"></span>ts a<span class=\"_ _2\"></span>re cha<span class=\"_ _2\"></span>rge<span class=\"_ _2\"></span>d to the inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt during th<span class=\"_ _2\"></span>e fina<span class=\"_ _2\"></span>ncia<span class=\"_ _2\"></span>l per<span class=\"_ _2\"></span>iod in w<span class=\"_ _2\"></span>hich the<span class=\"_ _2\"></span>y are in<span class=\"_ _2\"></span>curr<span class=\"_ _2\"></span>ed. G<span class=\"_ _2\"></span>ains a<span class=\"_ _2\"></span>nd los<span class=\"_ _2\"></span>ses o<span class=\"_ _2\"></span>n dispo<span class=\"_ _2\"></span>sal<span class=\"_ _2\"></span>s ar<span class=\"_ _2\"></span>e deter<span class=\"_ _2\"></span>mine<span class=\"_ _2\"></span>d by com<span class=\"_ _2\"></span>pari<span class=\"_ _2\"></span>ng the disp<span class=\"_ _2\"></span>osa<span class=\"_ _2\"></span>l pro<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>eds wi<span class=\"_ _2\"></span>th the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing amo<span class=\"_ _2\"></span>unt and are in<span class=\"_ _2\"></span>clud<span class=\"_ _2\"></span>ed in op<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>ating prof<span class=\"_ _2\"></span>it.Pro<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y, plant a<span class=\"_ _2\"></span>nd equ<span class=\"_ _2\"></span>ipment a<span class=\"_ _2\"></span>re re<span class=\"_ _2\"></span>viewe<span class=\"_ _2\"></span>d for imp<span class=\"_ _2\"></span>airm<span class=\"_ _2\"></span>ent when<span class=\"_ _2\"></span>ever eve<span class=\"_ _2\"></span>nts o<span class=\"_ _2\"></span>r change<span class=\"_ _2\"></span>s in cir<span class=\"_ _2\"></span>cums<span class=\"_ _2\"></span>tanc<span class=\"_ _2\"></span>es in<span class=\"_ _2\"></span>dic<span class=\"_ _2\"></span>ate that the ca<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing amoun<span class=\"_ _2\"></span>t of an a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>t excee<span class=\"_ _2\"></span>ds it<span class=\"_ _2\"></span>s rec<span class=\"_ _2\"></span>over<span class=\"_ _2\"></span>able a<span class=\"_ _2\"></span>mount<span class=\"_ _2\"></span>. As<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>sme<span class=\"_ _2\"></span>nt is mad<span class=\"_ _2\"></span>e at lea<span class=\"_ _2\"></span>st on<span class=\"_ _2\"></span>ce a ye<span class=\"_ _2\"></span>ar<span class=\"_ _0\"></span>. Th<span class=\"_ _2\"></span>e dif<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>renc<span class=\"_ _2\"></span>e bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en the a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ets<span class=\"_ _1\"></span>` c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing amo<span class=\"_ _2\"></span>unt and i<span class=\"_ _2\"></span>ts re<span class=\"_ _2\"></span>cov<span class=\"_ _2\"></span>era<span class=\"_ _2\"></span>ble amo<span class=\"_ _2\"></span>unt is re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d in the inc<span class=\"_ _2\"></span>ome s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent a<span class=\"_ _2\"></span>s impa<span class=\"_ _2\"></span>irme<span class=\"_ _2\"></span>nt.2022: Of<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>ice<span class=\"_ _2\"></span>, furn<span class=\"_ _2\"></span>iture (Amounts in<span class=\"_ _0\"></span> NOK million)and e<span class=\"_ _2\"></span>quipme<span class=\"_ _2\"></span>nt Cos<span class=\"_ _2\"></span>t:At 1 Janua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y 2022<span class=\"_ _22c\"> </span><span class=\"lsca ws55\">43.3</span>Additions<span class=\"_ _22d\"> </span><span class=\"ls70 ws85\">18.0</span>Additions<span class=\"_ _0\"></span> fr<span class=\"_ _2\"></span>om busi<span class=\"_ _0\"></span>nes<span class=\"_ _2\"></span>s combina<span class=\"_ _0\"></span>tion<span class=\"_ _1d9\"> </span><span class=\"ls5e ws73\">1<span class=\"_ _3\"></span>6<span class=\"_ _2\"></span>.9</span>Dispo<span class=\"_ _2\"></span>sal<span class=\"_ _2\"></span>s<span class=\"_ _151\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"></span>-   </span>T<span class=\"_ _0\"></span>ranslation difference<span class=\"_ _10\"> </span><span class=\"ls5f ws74\">0.8</span>At 31 De<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>mber 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>2<span class=\"_ _22e\"> </span><span class=\"ff6 ls85 ws9b\">7<span class=\"_ _2\"></span>9.<span class=\"_ _2\"></span>0</span>Depreciation and impai<span class=\"_ _0\"></span>rment:At 1 Janua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y 2022<span class=\"_ _22f\"> </span><span class=\"ls66 ws7b\">(21<span class=\"_ _2\"></span>.0)</span>Additions<span class=\"_ _230\"> </span><span class=\"ls85 ws9b\">(9.<span class=\"_ _3\"></span>5<span class=\"_ _2\"></span>)</span>Depreciation this year<span class=\"_ _231\"> </span><span class=\"lsb6 ws101\">(4<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6)</span>At 31 De<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>mber 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>2<span class=\"_ _232\"> </span><span class=\"ff6 lsbe wsd3\">(35.<span class=\"_ _2\"></span>1)</span>Ca<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>yin<span class=\"_ _2\"></span>g amo<span class=\"_ _2\"></span>unt at 31 D<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 20<span class=\"_ _2\"></span>22<span class=\"_ _233\"> </span><span class=\"ff6 ls5e ws73\">4<span class=\"_ _3\"></span>3<span class=\"_ _2\"></span>.9</span>2021 Of<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>ice<span class=\"_ _2\"></span>, furn<span class=\"_ _2\"></span>iture (Amounts in<span class=\"_ _0\"></span> NOK million)and e<span class=\"_ _2\"></span>quipme<span class=\"_ _2\"></span>nt Cos<span class=\"_ _2\"></span>t:At 1 Janua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y 2021<span class=\"_ _22c\"> </span><span class=\"ls16 ws1d\">34.5</span>Additions<span class=\"_ _236\"> </span><span class=\"ls85 ws9b\">9.<span class=\"_ _2\"></span>4</span>Dispo<span class=\"_ _2\"></span>sal<span class=\"_ _2\"></span>s<span class=\"_ _237\"> </span><span class=\"ls0 ws0\">-</span>T<span class=\"_ _0\"></span>ranslation difference<span class=\"_ _231\"> </span><span class=\"ls61 ws77\">(0<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)</span>At 31 De<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>mber 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>1<span class=\"_ _235\"> </span><span class=\"ff6 lsca ws55\">43<span class=\"_ _0\"></span>.3</span>Depreciation and impai<span class=\"_ _0\"></span>rment:At 1 Janua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y 2021<span class=\"_ _22f\"> </span><span class=\"ls9b wsb3\">(1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3)</span>Depreciation this year<span class=\"_ _231\"> </span><span class=\"ls61 ws77\">(5<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)</span>At 31 De<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>mber 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>1<span class=\"_ _232\"> </span><span class=\"ff6 ls66 ws7b\">(21.0)</span>Ca<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>yin<span class=\"_ _2\"></span>g amo<span class=\"_ _2\"></span>unt at 31 D<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 20<span class=\"_ _2\"></span>21<span class=\"_ _f4\"> </span><span class=\"ff6 ls1d ws2e\">22<span class=\"_ _2\"></span>.3</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__17": {
   "value": "2<span class=\"_ _2\"></span>.6 Int<span class=\"_ _2\"></span>ang<span class=\"_ _2\"></span>ible a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>sIntang<span class=\"_ _2\"></span>ible a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ets a<span class=\"_ _2\"></span>cquir<span class=\"_ _2\"></span>ed s<span class=\"_ _2\"></span>epar<span class=\"_ _2\"></span>ately th<span class=\"_ _2\"></span>at have a fini<span class=\"_ _2\"></span>te usef<span class=\"_ _2\"></span>ul life<span class=\"_ _2\"></span>, are c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>ied at c<span class=\"_ _2\"></span>os<span class=\"_ _2\"></span>t less a<span class=\"_ _2\"></span>ccum<span class=\"_ _2\"></span>ulate<span class=\"_ _2\"></span>d amor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>isatio<span class=\"_ _2\"></span>n and any impa<span class=\"_ _2\"></span>irme<span class=\"_ _2\"></span>nt char<span class=\"_ _2\"></span>ges. A<span class=\"_ _2\"></span>mor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>isatio<span class=\"_ _2\"></span>n is c<span class=\"_ _2\"></span>alcul<span class=\"_ _2\"></span>ated o<span class=\"_ _2\"></span>n a str<span class=\"_ _2\"></span>aightl<span class=\"_ _2\"></span>ine ba<span class=\"_ _2\"></span>sis ove<span class=\"_ _2\"></span>r the a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts<span class=\"_ _1\"></span>` expe<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ted use<span class=\"_ _2\"></span>ful lif<span class=\"_ _2\"></span>e and ad<span class=\"_ _2\"></span>juste<span class=\"_ _2\"></span>d for any impair<span class=\"_ _2\"></span>ment char<span class=\"_ _2\"></span>ges.Internally<span class=\"_ _0\"></span> generated intangible asset<span class=\"_ _2\"></span>sExp<span class=\"_ _2\"></span>enditures on research activities, undert<span class=\"_ _2\"></span>aken w<span class=\"_ _0\"></span>ith the pr<span class=\"_ _2\"></span>ospe<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ts of ga<span class=\"_ _2\"></span>ining new te<span class=\"_ _2\"></span>chni<span class=\"_ _2\"></span>cal k<span class=\"_ _2\"></span>nowl<span class=\"_ _2\"></span>edge an<span class=\"_ _2\"></span>d unde<span class=\"_ _2\"></span>rs<span class=\"_ _2\"></span>tan<span class=\"_ _2\"></span>ding<span class=\"_ _2\"></span>, are r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ognis<span class=\"_ _2\"></span>ed in pr<span class=\"_ _2\"></span>ofi<span class=\"_ _2\"></span>t or los<span class=\"_ _2\"></span>s as in<span class=\"_ _2\"></span>curr<span class=\"_ _2\"></span>ed<span class=\"_ _2\"></span>.The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up is con<span class=\"_ _2\"></span>sta<span class=\"_ _2\"></span>ntly wor<span class=\"_ _2\"></span>king wit<span class=\"_ _2\"></span>h acti<span class=\"_ _2\"></span>viti<span class=\"_ _2\"></span>es to optim<span class=\"_ _2\"></span>ise our por<span class=\"_ _2\"></span>tfolio of systems and t<span class=\"_ _0\"></span>echnolog<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>. Development projects involve a p<span class=\"_ _2\"></span>lan o<span class=\"_ _2\"></span>r desig<span class=\"_ _2\"></span>n to pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>e new or sub<span class=\"_ _2\"></span>sta<span class=\"_ _2\"></span>ntially impr<span class=\"_ _2\"></span>oved pr<span class=\"_ _2\"></span>odu<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s and p<span class=\"_ _2\"></span>roc<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>ses. T<span class=\"_ _2\"></span>he c<span class=\"_ _2\"></span>ost r<span class=\"_ _2\"></span>ela<span class=\"_ _2\"></span>ted to the project<span class=\"_ _2\"></span>s will be capitalised if the criteria<span class=\"_ _0\"></span> for c<span class=\"_ _2\"></span>apitalisation is met<span class=\"_ _2\"></span>. If cost<span class=\"_ _2\"></span>s for d<span class=\"_ _2\"></span>evelop<span class=\"_ _2\"></span>ment sh<span class=\"_ _2\"></span>all b<span class=\"_ _2\"></span>e cap<span class=\"_ _2\"></span>ital<span class=\"_ _2\"></span>ise<span class=\"_ _2\"></span>d, the g<span class=\"_ _2\"></span>roup must d<span class=\"_ _2\"></span>emo<span class=\"_ _2\"></span>nstr<span class=\"_ _2\"></span>ate, amo<span class=\"_ _2\"></span>ngst o<span class=\"_ _2\"></span>ther<span class=\"_ _2\"></span>s, that th<span class=\"_ _2\"></span>e tech<span class=\"_ _2\"></span>nic<span class=\"_ _2\"></span>al fea<span class=\"_ _2\"></span>sib<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y is avail<span class=\"_ _2\"></span>abl<span class=\"_ _2\"></span>e, that the g<span class=\"_ _2\"></span>rou<span class=\"_ _2\"></span>p ha<span class=\"_ _2\"></span>s the intenti<span class=\"_ _2\"></span>on to com<span class=\"_ _2\"></span>plete the asset and its ability to sell it. Capitalised development expe<span class=\"_ _2\"></span>nditur<span class=\"_ _2\"></span>e is mea<span class=\"_ _2\"></span>sur<span class=\"_ _2\"></span>ed at c<span class=\"_ _2\"></span>ost le<span class=\"_ _2\"></span>ss ac<span class=\"_ _2\"></span>cumul<span class=\"_ _2\"></span>ated a<span class=\"_ _2\"></span>mor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ation and ac<span class=\"_ _2\"></span>cumul<span class=\"_ _2\"></span>ated i<span class=\"_ _2\"></span>mpair<span class=\"_ _2\"></span>ment lo<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>e inta<span class=\"_ _2\"></span>ngible a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s are amor<span class=\"_ _3\"></span>tised f<span class=\"_ _2\"></span>rom th<span class=\"_ _2\"></span>e time it i<span class=\"_ _2\"></span>s avail<span class=\"_ _2\"></span>able fo<span class=\"_ _2\"></span>r use.At each ye<span class=\"_ _2\"></span>ar en<span class=\"_ _2\"></span>d, the g<span class=\"_ _2\"></span>roup a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ess w<span class=\"_ _2\"></span>hethe<span class=\"_ _2\"></span>r ther<span class=\"_ _2\"></span>e is any indic<span class=\"_ _2\"></span>atio<span class=\"_ _2\"></span>n that the a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set may b<span class=\"_ _2\"></span>e impair<span class=\"_ _2\"></span>ed<span class=\"_ _2\"></span>. If there is a<span class=\"_ _2\"></span>ny indic<span class=\"_ _2\"></span>atio<span class=\"_ _2\"></span>n of impa<span class=\"_ _2\"></span>irme<span class=\"_ _2\"></span>nt, an imp<span class=\"_ _2\"></span>airm<span class=\"_ _2\"></span>ent tes<span class=\"_ _2\"></span>t is pe<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>form<span class=\"_ _2\"></span>ed, a<span class=\"_ _2\"></span>nd the a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ets o<span class=\"_ _2\"></span>r the c<span class=\"_ _2\"></span>ash g<span class=\"_ _2\"></span>ener<span class=\"_ _2\"></span>ating uni<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s r<span class=\"_ _2\"></span>eco<span class=\"_ _2\"></span>vera<span class=\"_ _2\"></span>ble am<span class=\"_ _2\"></span>ount is c<span class=\"_ _2\"></span>alcul<span class=\"_ _2\"></span>ated<span class=\"_ _2\"></span>. Whe<span class=\"_ _2\"></span>n the re<span class=\"_ _2\"></span>cove<span class=\"_ _2\"></span>rab<span class=\"_ _2\"></span>le amo<span class=\"_ _2\"></span>unt is les<span class=\"_ _2\"></span>s than th<span class=\"_ _2\"></span>e ca<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing amoun<span class=\"_ _2\"></span>t, an imp<span class=\"_ _2\"></span>airm<span class=\"_ _2\"></span>ent los<span class=\"_ _2\"></span>s is re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d in the income stat<span class=\"_ _0\"></span>ement.The c<span class=\"_ _2\"></span>omp<span class=\"_ _2\"></span>any ha<span class=\"_ _2\"></span>s in the p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d 201<span class=\"_ _2\"></span>3 to 2022 re<span class=\"_ _2\"></span>cei<span class=\"_ _2\"></span>ved ref<span class=\"_ _2\"></span>undab<span class=\"_ _2\"></span>le ta<span class=\"_ _2\"></span>x cr<span class=\"_ _2\"></span>edi<span class=\"_ _2\"></span>ts (\u201c<span class=\"_ _2\"></span>Skat<span class=\"_ _2\"></span>tefun<span class=\"_ _2\"></span>n\u201d). T<span class=\"_ _2\"></span>his is r<span class=\"_ _2\"></span>eco<span class=\"_ _2\"></span>gnis<span class=\"_ _2\"></span>ed in the fi<span class=\"_ _2\"></span>nanc<span class=\"_ _2\"></span>ial st<span class=\"_ _2\"></span>atemen<span class=\"_ _2\"></span>t as a r<span class=\"_ _2\"></span>edu<span class=\"_ _2\"></span>ctio<span class=\"_ _2\"></span>n of bo<span class=\"_ _2\"></span>ok va<span class=\"_ _2\"></span>lue in the intang<span class=\"_ _2\"></span>ible a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and a<span class=\"_ _2\"></span>s a cur<span class=\"_ _2\"></span>rent r<span class=\"_ _2\"></span>ece<span class=\"_ _2\"></span>iva<span class=\"_ _2\"></span>ble.GoodwillGo<span class=\"_ _2\"></span>odw<span class=\"_ _2\"></span>ill do<span class=\"_ _2\"></span>es not ge<span class=\"_ _2\"></span>ner<span class=\"_ _2\"></span>ate c<span class=\"_ _2\"></span>ash f<span class=\"_ _2\"></span>lows in<span class=\"_ _2\"></span>depe<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>ntly of other a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s or gr<span class=\"_ _2\"></span>oups of a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and is a<span class=\"_ _2\"></span>lloc<span class=\"_ _2\"></span>ated to th<span class=\"_ _2\"></span>e ca<span class=\"_ _2\"></span>sh gene<span class=\"_ _2\"></span>rating un<span class=\"_ _2\"></span>its ex<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>ted to b<span class=\"_ _2\"></span>ene<span class=\"_ _2\"></span>fit f<span class=\"_ _2\"></span>rom th<span class=\"_ _2\"></span>e syn<span class=\"_ _2\"></span>erg<span class=\"_ _2\"></span>ies of th<span class=\"_ _2\"></span>e com<span class=\"_ _2\"></span>binatio<span class=\"_ _2\"></span>n that gave r<span class=\"_ _2\"></span>ise to the go<span class=\"_ _2\"></span>od<span class=\"_ _2\"></span>will<span class=\"_ _2\"></span>. A ca<span class=\"_ _2\"></span>sh<span class=\"_ _2\"></span>-gene<span class=\"_ _2\"></span>rating unit is th<span class=\"_ _2\"></span>e small<span class=\"_ _2\"></span>est i<span class=\"_ _2\"></span>dentif<span class=\"_ _2\"></span>iabl<span class=\"_ _2\"></span>e gro<span class=\"_ _2\"></span>up of a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts that g<span class=\"_ _2\"></span>ener<span class=\"_ _2\"></span>ates ca<span class=\"_ _2\"></span>sh inf<span class=\"_ _2\"></span>lows th<span class=\"_ _2\"></span>at are l<span class=\"_ _2\"></span>arge<span class=\"_ _2\"></span>ly inde<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>dent of th<span class=\"_ _2\"></span>e ca<span class=\"_ _2\"></span>sh inf<span class=\"_ _2\"></span>lows fro<span class=\"_ _2\"></span>m other a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s or gr<span class=\"_ _2\"></span>oup of a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ets<span class=\"_ _2\"></span>.An imp<span class=\"_ _2\"></span>airm<span class=\"_ _2\"></span>ent is r<span class=\"_ _2\"></span>eco<span class=\"_ _2\"></span>gnis<span class=\"_ _2\"></span>ed if th<span class=\"_ _2\"></span>e rec<span class=\"_ _2\"></span>over<span class=\"_ _2\"></span>able a<span class=\"_ _2\"></span>mount (the high<span class=\"_ _2\"></span>er of fa<span class=\"_ _2\"></span>ir valu<span class=\"_ _2\"></span>e, les<span class=\"_ _2\"></span>s cos<span class=\"_ _2\"></span>t to sell<span class=\"_ _2\"></span>, an<span class=\"_ _2\"></span>d value in u<span class=\"_ _2\"></span>se) of the ca<span class=\"_ _2\"></span>sh<span class=\"_ _2\"></span>-gene<span class=\"_ _2\"></span>rating un<span class=\"_ _2\"></span>it is les<span class=\"_ _2\"></span>s than th<span class=\"_ _2\"></span>e ca<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing amoun<span class=\"_ _2\"></span>t of the ca<span class=\"_ _2\"></span>sh-generating<span class=\"_ _0\"></span> unit.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__18": {
   "value": "Internally<span class=\"_ _0\"></span> generated intangible asset<span class=\"_ _2\"></span>sExp<span class=\"_ _2\"></span>enditures on research activities, undert<span class=\"_ _2\"></span>aken w<span class=\"_ _0\"></span>ith the pr<span class=\"_ _2\"></span>ospe<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ts of ga<span class=\"_ _2\"></span>ining new te<span class=\"_ _2\"></span>chni<span class=\"_ _2\"></span>cal k<span class=\"_ _2\"></span>nowl<span class=\"_ _2\"></span>edge an<span class=\"_ _2\"></span>d unde<span class=\"_ _2\"></span>rs<span class=\"_ _2\"></span>tan<span class=\"_ _2\"></span>ding<span class=\"_ _2\"></span>, are r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ognis<span class=\"_ _2\"></span>ed in pr<span class=\"_ _2\"></span>ofi<span class=\"_ _2\"></span>t or los<span class=\"_ _2\"></span>s as in<span class=\"_ _2\"></span>curr<span class=\"_ _2\"></span>ed<span class=\"_ _2\"></span>.The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up is con<span class=\"_ _2\"></span>sta<span class=\"_ _2\"></span>ntly wor<span class=\"_ _2\"></span>king wit<span class=\"_ _2\"></span>h acti<span class=\"_ _2\"></span>viti<span class=\"_ _2\"></span>es to optim<span class=\"_ _2\"></span>ise our por<span class=\"_ _2\"></span>tfolio of systems and t<span class=\"_ _0\"></span>echnolog<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>. Development projects involve a p<span class=\"_ _2\"></span>lan o<span class=\"_ _2\"></span>r desig<span class=\"_ _2\"></span>n to pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>e new or sub<span class=\"_ _2\"></span>sta<span class=\"_ _2\"></span>ntially impr<span class=\"_ _2\"></span>oved pr<span class=\"_ _2\"></span>odu<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s and p<span class=\"_ _2\"></span>roc<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>ses. T<span class=\"_ _2\"></span>he c<span class=\"_ _2\"></span>ost r<span class=\"_ _2\"></span>ela<span class=\"_ _2\"></span>ted to the project<span class=\"_ _2\"></span>s will be capitalised if the criteria<span class=\"_ _0\"></span> for c<span class=\"_ _2\"></span>apitalisation is met<span class=\"_ _2\"></span>. If cost<span class=\"_ _2\"></span>s for d<span class=\"_ _2\"></span>evelop<span class=\"_ _2\"></span>ment sh<span class=\"_ _2\"></span>all b<span class=\"_ _2\"></span>e cap<span class=\"_ _2\"></span>ital<span class=\"_ _2\"></span>ise<span class=\"_ _2\"></span>d, the g<span class=\"_ _2\"></span>roup must d<span class=\"_ _2\"></span>emo<span class=\"_ _2\"></span>nstr<span class=\"_ _2\"></span>ate, amo<span class=\"_ _2\"></span>ngst o<span class=\"_ _2\"></span>ther<span class=\"_ _2\"></span>s, that th<span class=\"_ _2\"></span>e tech<span class=\"_ _2\"></span>nic<span class=\"_ _2\"></span>al fea<span class=\"_ _2\"></span>sib<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y is avail<span class=\"_ _2\"></span>abl<span class=\"_ _2\"></span>e, that the g<span class=\"_ _2\"></span>rou<span class=\"_ _2\"></span>p ha<span class=\"_ _2\"></span>s the intenti<span class=\"_ _2\"></span>on to com<span class=\"_ _2\"></span>plete the asset and its ability to sell it. Capitalised development expe<span class=\"_ _2\"></span>nditur<span class=\"_ _2\"></span>e is mea<span class=\"_ _2\"></span>sur<span class=\"_ _2\"></span>ed at c<span class=\"_ _2\"></span>ost le<span class=\"_ _2\"></span>ss ac<span class=\"_ _2\"></span>cumul<span class=\"_ _2\"></span>ated a<span class=\"_ _2\"></span>mor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ation and ac<span class=\"_ _2\"></span>cumul<span class=\"_ _2\"></span>ated i<span class=\"_ _2\"></span>mpair<span class=\"_ _2\"></span>ment lo<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>e inta<span class=\"_ _2\"></span>ngible a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s are amor<span class=\"_ _3\"></span>tised f<span class=\"_ _2\"></span>rom th<span class=\"_ _2\"></span>e time it i<span class=\"_ _2\"></span>s avail<span class=\"_ _2\"></span>able fo<span class=\"_ _2\"></span>r use.At each ye<span class=\"_ _2\"></span>ar en<span class=\"_ _2\"></span>d, the g<span class=\"_ _2\"></span>roup a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ess w<span class=\"_ _2\"></span>hethe<span class=\"_ _2\"></span>r ther<span class=\"_ _2\"></span>e is any indic<span class=\"_ _2\"></span>atio<span class=\"_ _2\"></span>n that the a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set may b<span class=\"_ _2\"></span>e impair<span class=\"_ _2\"></span>ed<span class=\"_ _2\"></span>. If there is a<span class=\"_ _2\"></span>ny indic<span class=\"_ _2\"></span>atio<span class=\"_ _2\"></span>n of impa<span class=\"_ _2\"></span>irme<span class=\"_ _2\"></span>nt, an imp<span class=\"_ _2\"></span>airm<span class=\"_ _2\"></span>ent tes<span class=\"_ _2\"></span>t is pe<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>form<span class=\"_ _2\"></span>ed, a<span class=\"_ _2\"></span>nd the a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ets o<span class=\"_ _2\"></span>r the c<span class=\"_ _2\"></span>ash g<span class=\"_ _2\"></span>ener<span class=\"_ _2\"></span>ating uni<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s r<span class=\"_ _2\"></span>eco<span class=\"_ _2\"></span>vera<span class=\"_ _2\"></span>ble am<span class=\"_ _2\"></span>ount is c<span class=\"_ _2\"></span>alcul<span class=\"_ _2\"></span>ated<span class=\"_ _2\"></span>. Whe<span class=\"_ _2\"></span>n the re<span class=\"_ _2\"></span>cove<span class=\"_ _2\"></span>rab<span class=\"_ _2\"></span>le amo<span class=\"_ _2\"></span>unt is les<span class=\"_ _2\"></span>s than th<span class=\"_ _2\"></span>e ca<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing amoun<span class=\"_ _2\"></span>t, an imp<span class=\"_ _2\"></span>airm<span class=\"_ _2\"></span>ent los<span class=\"_ _2\"></span>s is re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d in the income stat<span class=\"_ _0\"></span>ement.The c<span class=\"_ _2\"></span>omp<span class=\"_ _2\"></span>any ha<span class=\"_ _2\"></span>s in the p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d 201<span class=\"_ _2\"></span>3 to 2022 re<span class=\"_ _2\"></span>cei<span class=\"_ _2\"></span>ved ref<span class=\"_ _2\"></span>undab<span class=\"_ _2\"></span>le ta<span class=\"_ _2\"></span>x cr<span class=\"_ _2\"></span>edi<span class=\"_ _2\"></span>ts (\u201c<span class=\"_ _2\"></span>Skat<span class=\"_ _2\"></span>tefun<span class=\"_ _2\"></span>n\u201d). T<span class=\"_ _2\"></span>his is r<span class=\"_ _2\"></span>eco<span class=\"_ _2\"></span>gnis<span class=\"_ _2\"></span>ed in the fi<span class=\"_ _2\"></span>nanc<span class=\"_ _2\"></span>ial st<span class=\"_ _2\"></span>atemen<span class=\"_ _2\"></span>t as a r<span class=\"_ _2\"></span>edu<span class=\"_ _2\"></span>ctio<span class=\"_ _2\"></span>n of bo<span class=\"_ _2\"></span>ok va<span class=\"_ _2\"></span>lue in the intang<span class=\"_ _2\"></span>ible a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and a<span class=\"_ _2\"></span>s a cur<span class=\"_ _2\"></span>rent r<span class=\"_ _2\"></span>ece<span class=\"_ _2\"></span>iva<span class=\"_ _2\"></span>ble.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__19": {
   "value": "GoodwillGo<span class=\"_ _2\"></span>odw<span class=\"_ _2\"></span>ill do<span class=\"_ _2\"></span>es not ge<span class=\"_ _2\"></span>ner<span class=\"_ _2\"></span>ate c<span class=\"_ _2\"></span>ash f<span class=\"_ _2\"></span>lows in<span class=\"_ _2\"></span>depe<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>ntly of other a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s or gr<span class=\"_ _2\"></span>oups of a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and is a<span class=\"_ _2\"></span>lloc<span class=\"_ _2\"></span>ated to th<span class=\"_ _2\"></span>e ca<span class=\"_ _2\"></span>sh gene<span class=\"_ _2\"></span>rating un<span class=\"_ _2\"></span>its ex<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>ted to b<span class=\"_ _2\"></span>ene<span class=\"_ _2\"></span>fit f<span class=\"_ _2\"></span>rom th<span class=\"_ _2\"></span>e syn<span class=\"_ _2\"></span>erg<span class=\"_ _2\"></span>ies of th<span class=\"_ _2\"></span>e com<span class=\"_ _2\"></span>binatio<span class=\"_ _2\"></span>n that gave r<span class=\"_ _2\"></span>ise to the go<span class=\"_ _2\"></span>od<span class=\"_ _2\"></span>will<span class=\"_ _2\"></span>. A ca<span class=\"_ _2\"></span>sh<span class=\"_ _2\"></span>-gene<span class=\"_ _2\"></span>rating unit is th<span class=\"_ _2\"></span>e small<span class=\"_ _2\"></span>est i<span class=\"_ _2\"></span>dentif<span class=\"_ _2\"></span>iabl<span class=\"_ _2\"></span>e gro<span class=\"_ _2\"></span>up of a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts that g<span class=\"_ _2\"></span>ener<span class=\"_ _2\"></span>ates ca<span class=\"_ _2\"></span>sh inf<span class=\"_ _2\"></span>lows th<span class=\"_ _2\"></span>at are l<span class=\"_ _2\"></span>arge<span class=\"_ _2\"></span>ly inde<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>dent of th<span class=\"_ _2\"></span>e ca<span class=\"_ _2\"></span>sh inf<span class=\"_ _2\"></span>lows fro<span class=\"_ _2\"></span>m other a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s or gr<span class=\"_ _2\"></span>oup of a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ets<span class=\"_ _2\"></span>.An imp<span class=\"_ _2\"></span>airm<span class=\"_ _2\"></span>ent is r<span class=\"_ _2\"></span>eco<span class=\"_ _2\"></span>gnis<span class=\"_ _2\"></span>ed if th<span class=\"_ _2\"></span>e rec<span class=\"_ _2\"></span>over<span class=\"_ _2\"></span>able a<span class=\"_ _2\"></span>mount (the high<span class=\"_ _2\"></span>er of fa<span class=\"_ _2\"></span>ir valu<span class=\"_ _2\"></span>e, les<span class=\"_ _2\"></span>s cos<span class=\"_ _2\"></span>t to sell<span class=\"_ _2\"></span>, an<span class=\"_ _2\"></span>d value in u<span class=\"_ _2\"></span>se) of the ca<span class=\"_ _2\"></span>sh<span class=\"_ _2\"></span>-gene<span class=\"_ _2\"></span>rating un<span class=\"_ _2\"></span>it is les<span class=\"_ _2\"></span>s than th<span class=\"_ _2\"></span>e ca<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing amoun<span class=\"_ _2\"></span>t of the ca<span class=\"_ _2\"></span>sh-generating<span class=\"_ _0\"></span> unit.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__20": {
   "value": "2.7 In<span class=\"_ _0\"></span>ventoriesInventor<span class=\"_ _2\"></span>ies ar<span class=\"_ _2\"></span>e st<span class=\"_ _2\"></span>ated at the lo<span class=\"_ _2\"></span>wer of co<span class=\"_ _2\"></span>st an<span class=\"_ _2\"></span>d net re<span class=\"_ _2\"></span>alis<span class=\"_ _2\"></span>able valu<span class=\"_ _2\"></span>e. Co<span class=\"_ _2\"></span>st is de<span class=\"_ _2\"></span>termin<span class=\"_ _2\"></span>ed using th<span class=\"_ _2\"></span>e fir<span class=\"_ _2\"></span>st-in, fi<span class=\"_ _2\"></span>rs<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>out (F<span class=\"_ _2\"></span>IFO) meth<span class=\"_ _2\"></span>od an<span class=\"_ _2\"></span>d includ<span class=\"_ _2\"></span>es the c<span class=\"_ _2\"></span>os<span class=\"_ _2\"></span>ts inc<span class=\"_ _2\"></span>urre<span class=\"_ _2\"></span>d in ac<span class=\"_ _2\"></span>quiring th<span class=\"_ _2\"></span>e goo<span class=\"_ _2\"></span>ds and th<span class=\"_ _2\"></span>e cos<span class=\"_ _2\"></span>ts of b<span class=\"_ _2\"></span>ringi<span class=\"_ _2\"></span>ng the goo<span class=\"_ _2\"></span>ds to the<span class=\"_ _2\"></span>ir curr<span class=\"_ _2\"></span>ent lo<span class=\"_ _2\"></span>cati<span class=\"_ _2\"></span>on. N<span class=\"_ _2\"></span>et rea<span class=\"_ _2\"></span>lisa<span class=\"_ _2\"></span>ble val<span class=\"_ _2\"></span>ue is the e<span class=\"_ _2\"></span>stim<span class=\"_ _2\"></span>ated sel<span class=\"_ _2\"></span>ling pr<span class=\"_ _2\"></span>ice in th<span class=\"_ _2\"></span>e ordin<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>y cour<span class=\"_ _2\"></span>se o<span class=\"_ _2\"></span>f busine<span class=\"_ _2\"></span>ss, l<span class=\"_ _2\"></span>ess a<span class=\"_ _2\"></span>ppli<span class=\"_ _2\"></span>cab<span class=\"_ _2\"></span>le var<span class=\"_ _2\"></span>iabl<span class=\"_ _2\"></span>e sellin<span class=\"_ _2\"></span>g expen<span class=\"_ _2\"></span>ses.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__21": {
   "value": "2<span class=\"_ _2\"></span>.8 T<span class=\"_ _0\"></span>r<span class=\"_ _2\"></span>ade r<span class=\"_ _2\"></span>ece<span class=\"_ _2\"></span>ivab<span class=\"_ _2\"></span>les a<span class=\"_ _2\"></span>nd ot<span class=\"_ _2\"></span>her cu<span class=\"_ _2\"></span>rren<span class=\"_ _2\"></span>t rec<span class=\"_ _2\"></span>eiv<span class=\"_ _2\"></span>abl<span class=\"_ _2\"></span>esT<span class=\"_ _0\"></span>rade receivables and other current receivables are initially<span class=\"_ _0\"></span> re<span class=\"_ _2\"></span>cogn<span class=\"_ _2\"></span>ise<span class=\"_ _2\"></span>d at their tr<span class=\"_ _2\"></span>ans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tion pr<span class=\"_ _2\"></span>ice (a<span class=\"_ _2\"></span>s def<span class=\"_ _2\"></span>ined in IF<span class=\"_ _2\"></span>RS 15). The r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>eiv<span class=\"_ _2\"></span>ables a<span class=\"_ _2\"></span>re subs<span class=\"_ _2\"></span>equ<span class=\"_ _2\"></span>ently me<span class=\"_ _2\"></span>asu<span class=\"_ _2\"></span>red at a<span class=\"_ _2\"></span>mor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ed cos<span class=\"_ _2\"></span>t using th<span class=\"_ _2\"></span>e ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>tiv<span class=\"_ _2\"></span>e intere<span class=\"_ _2\"></span>st me<span class=\"_ _2\"></span>thod<span class=\"_ _2\"></span>, if the am<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ation ef<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>ct i<span class=\"_ _2\"></span>s materia<span class=\"_ _2\"></span>l, le<span class=\"_ _2\"></span>ss pr<span class=\"_ _2\"></span>ovis<span class=\"_ _2\"></span>ion fo<span class=\"_ _2\"></span>r impair<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>. Oth<span class=\"_ _2\"></span>er cur<span class=\"_ _2\"></span>rent receivable<span class=\"_ _2\"></span>s include prepa<span class=\"_ _0\"></span>ym<span class=\"_ _2\"></span>ents and receivables from any related par<span class=\"_ _2\"></span>ties.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__22-1": {
   "value": "2<span class=\"_ _2\"></span>.9 Cas<span class=\"_ _2\"></span>h and c<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>h equi<span class=\"_ _2\"></span>val<span class=\"_ _2\"></span>entsCa<span class=\"_ _2\"></span>sh a<span class=\"_ _2\"></span>nd the e<span class=\"_ _2\"></span>quiva<span class=\"_ _2\"></span>lent<span class=\"_ _2\"></span>s inclu<span class=\"_ _2\"></span>de c<span class=\"_ _2\"></span>ash o<span class=\"_ _2\"></span>n han<span class=\"_ _2\"></span>d, dep<span class=\"_ _2\"></span>osit<span class=\"_ _2\"></span>s with bank<span class=\"_ _2\"></span>s and ot<span class=\"_ _2\"></span>her sho<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-ter<span class=\"_ _2\"></span>m highly li<span class=\"_ _2\"></span>quid inve<span class=\"_ _2\"></span>stme<span class=\"_ _2\"></span>nts wi<span class=\"_ _2\"></span>th orig<span class=\"_ _2\"></span>inal m<span class=\"_ _2\"></span>aturiti<span class=\"_ _2\"></span>es of thr<span class=\"_ _2\"></span>ee mo<span class=\"_ _2\"></span>nths or le<span class=\"_ _2\"></span>ss. B<span class=\"_ _2\"></span>ank ove<span class=\"_ _2\"></span>rdr<span class=\"_ _2\"></span>af<span class=\"_ _2\"></span>ts an<span class=\"_ _2\"></span>d tra<span class=\"_ _2\"></span>de fin<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>e fac<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s are sh<span class=\"_ _2\"></span>own withi<span class=\"_ _2\"></span>n bor<span class=\"_ _2\"></span>rowing<span class=\"_ _2\"></span>s in curr<span class=\"_ _2\"></span>ent liabilities in<span class=\"_ _0\"></span> the balanc<span class=\"_ _2\"></span>e sheet.NOTE 11 <span class=\"_ _3\"></span> <span class=\"_ _2\"></span><span class=\"fc6\">CA<span class=\"_ _2\"></span>SH AND CA<span class=\"_ _2\"></span>SH EQUI<span class=\"_ _2\"></span>V<span class=\"_ _0\"></span>ALENTS</span>(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _1c5\"> </span><span class=\"ff3 ls0 ws0\">31 D<span class=\"_ _2\"></span>ec 20<span class=\"_ _2\"></span>22<span class=\"_ _1c6\"> </span><span class=\"ff6\">31 De<span class=\"_ _2\"></span>c 2021</span></span>Bank deposits<span class=\"_ _1d1\"> </span><span class=\"ff3 ls6b ws80\">42.5<span class=\"_ _31\"> </span></span><span class=\"ls87 ws9d\">141<span class=\"_ _2\"></span>.1</span>T<span class=\"_ _0\"></span>ot<span class=\"_ _2\"></span>al ca<span class=\"_ _2\"></span>sh an<span class=\"_ _2\"></span>d ca<span class=\"_ _2\"></span>sh e<span class=\"_ _2\"></span>quiv<span class=\"_ _2\"></span>alent<span class=\"_ _2\"></span>s<span class=\"_ _1d2\"> </span><span class=\"ls6b ws80\">42.5<span class=\"_ _31\"> </span><span class=\"ff6 ls87 ws9d\">141<span class=\"_ _2\"></span>.1</span></span>Of t<span class=\"_ _2\"></span>his:Res<span class=\"_ _2\"></span>tric<span class=\"_ _2\"></span>ted c<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>sh for w<span class=\"_ _2\"></span>ithhe<span class=\"_ _2\"></span>ld ta<span class=\"_ _2\"></span>xes f<span class=\"_ _2\"></span>rom em<span class=\"_ _2\"></span>ploye<span class=\"_ _2\"></span>es sal<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>ies <span class=\"_ _1b3\"> </span><span class=\"ff3 ls86 ws9c\">5.5<span class=\"_ _1ba\"> </span></span><span class=\"ls54 ws69\">3.<span class=\"_ _2\"></span>3</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__24-1": {
   "value": "2<span class=\"_ _2\"></span>.10 Trade cr<span class=\"_ _2\"></span>edi<span class=\"_ _2\"></span>torsT<span class=\"_ _0\"></span>rad<span class=\"_ _2\"></span>e cre<span class=\"_ _2\"></span>ditor<span class=\"_ _2\"></span>s are r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ognis<span class=\"_ _2\"></span>ed ini<span class=\"_ _2\"></span>tially at f<span class=\"_ _2\"></span>air va<span class=\"_ _2\"></span>lue an<span class=\"_ _2\"></span>d subse<span class=\"_ _2\"></span>quen<span class=\"_ _2\"></span>tly mea<span class=\"_ _2\"></span>sur<span class=\"_ _2\"></span>ed at amo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tise<span class=\"_ _2\"></span>d cos<span class=\"_ _2\"></span>t using the e<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>tiv<span class=\"_ _2\"></span>e intere<span class=\"_ _2\"></span>st m<span class=\"_ _2\"></span>ethod i<span class=\"_ _2\"></span>f the am<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tisat<span class=\"_ _2\"></span>ion ef<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t is mater<span class=\"_ _2\"></span>ial<span class=\"_ _2\"></span>.NOTE 11 <span class=\"_ _3\"></span> <span class=\"_ _2\"></span><span class=\"fc6\">CA<span class=\"_ _2\"></span>SH AND CA<span class=\"_ _2\"></span>SH EQUI<span class=\"_ _2\"></span>V<span class=\"_ _0\"></span>ALENTS</span>(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _1c5\"> </span><span class=\"ff3 ls0 ws0\">31 D<span class=\"_ _2\"></span>ec 20<span class=\"_ _2\"></span>22<span class=\"_ _1c6\"> </span><span class=\"ff6\">31 De<span class=\"_ _2\"></span>c 2021</span></span>Bank deposits<span class=\"_ _1d1\"> </span><span class=\"ff3 ls6b ws80\">42.5<span class=\"_ _31\"> </span></span><span class=\"ls87 ws9d\">141<span class=\"_ _2\"></span>.1</span>T<span class=\"_ _0\"></span>ot<span class=\"_ _2\"></span>al ca<span class=\"_ _2\"></span>sh an<span class=\"_ _2\"></span>d ca<span class=\"_ _2\"></span>sh e<span class=\"_ _2\"></span>quiv<span class=\"_ _2\"></span>alent<span class=\"_ _2\"></span>s<span class=\"_ _1d2\"> </span><span class=\"ls6b ws80\">42.5<span class=\"_ _31\"> </span><span class=\"ff6 ls87 ws9d\">141<span class=\"_ _2\"></span>.1</span></span>Of t<span class=\"_ _2\"></span>his:Res<span class=\"_ _2\"></span>tric<span class=\"_ _2\"></span>ted c<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>sh for w<span class=\"_ _2\"></span>ithhe<span class=\"_ _2\"></span>ld ta<span class=\"_ _2\"></span>xes f<span class=\"_ _2\"></span>rom em<span class=\"_ _2\"></span>ploye<span class=\"_ _2\"></span>es sal<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>ies <span class=\"_ _1b3\"> </span><span class=\"ff3 ls86 ws9c\">5.5<span class=\"_ _1ba\"> </span></span><span class=\"ls54 ws69\">3.<span class=\"_ _2\"></span>3</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__23": {
   "value": "2<span class=\"_ _2\"></span>.10 Trade cr<span class=\"_ _2\"></span>edi<span class=\"_ _2\"></span>torsT<span class=\"_ _0\"></span>rad<span class=\"_ _2\"></span>e cre<span class=\"_ _2\"></span>ditor<span class=\"_ _2\"></span>s are r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ognis<span class=\"_ _2\"></span>ed ini<span class=\"_ _2\"></span>tially at f<span class=\"_ _2\"></span>air va<span class=\"_ _2\"></span>lue an<span class=\"_ _2\"></span>d subse<span class=\"_ _2\"></span>quen<span class=\"_ _2\"></span>tly mea<span class=\"_ _2\"></span>sur<span class=\"_ _2\"></span>ed at amo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tise<span class=\"_ _2\"></span>d cos<span class=\"_ _2\"></span>t using the e<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>tiv<span class=\"_ _2\"></span>e intere<span class=\"_ _2\"></span>st m<span class=\"_ _2\"></span>ethod i<span class=\"_ _2\"></span>f the am<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tisat<span class=\"_ _2\"></span>ion ef<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t is mater<span class=\"_ _2\"></span>ial<span class=\"_ _2\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__25": {
   "value": "2<span class=\"_ _3\"></span>.<span class=\"_ _2\"></span>1<span class=\"_ _3\"></span>1<span class=\"_ _2\"></span> Ta<span class=\"_ _3\"></span>x<span class=\"_ _2\"></span>e<span class=\"_ _3\"></span>sInco<span class=\"_ _2\"></span>me ta<span class=\"_ _2\"></span>x exp<span class=\"_ _2\"></span>ens<span class=\"_ _2\"></span>e for the p<span class=\"_ _2\"></span>eri<span class=\"_ _2\"></span>od c<span class=\"_ _2\"></span>ompr<span class=\"_ _2\"></span>ises c<span class=\"_ _2\"></span>urre<span class=\"_ _2\"></span>nt ta<span class=\"_ _2\"></span>x expe<span class=\"_ _2\"></span>nse an<span class=\"_ _2\"></span>d defer<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>x exp<span class=\"_ _2\"></span>ense.T<span class=\"_ _0\"></span>a<span class=\"_ _2\"></span>x is re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d in the inc<span class=\"_ _2\"></span>ome s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent, exce<span class=\"_ _2\"></span>pt to the ex<span class=\"_ _2\"></span>tent that it r<span class=\"_ _2\"></span>elate<span class=\"_ _2\"></span>s to items r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ognis<span class=\"_ _2\"></span>ed in oth<span class=\"_ _2\"></span>er co<span class=\"_ _2\"></span>mpreh<span class=\"_ _2\"></span>ensi<span class=\"_ _2\"></span>ve inco<span class=\"_ _2\"></span>me or dir<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tly in e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y. In this ca<span class=\"_ _2\"></span>se th<span class=\"_ _2\"></span>e ta<span class=\"_ _2\"></span>x is al<span class=\"_ _2\"></span>so re<span class=\"_ _2\"></span>cogn<span class=\"_ _2\"></span>ise<span class=\"_ _2\"></span>d in other c<span class=\"_ _2\"></span>ompr<span class=\"_ _2\"></span>ehen<span class=\"_ _2\"></span>sive inc<span class=\"_ _2\"></span>ome o<span class=\"_ _2\"></span>r dire<span class=\"_ _2\"></span>ctl<span class=\"_ _2\"></span>y in equit<span class=\"_ _2\"></span>y.Def<span class=\"_ _2\"></span>err<span class=\"_ _2\"></span>ed ta<span class=\"_ _2\"></span>x a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and lia<span class=\"_ _2\"></span>biliti<span class=\"_ _2\"></span>es ar<span class=\"_ _2\"></span>e cal<span class=\"_ _2\"></span>cul<span class=\"_ _2\"></span>ated on th<span class=\"_ _2\"></span>e ba<span class=\"_ _2\"></span>sis of existing<span class=\"_ _0\"></span> tempor<span class=\"_ _2\"></span>ary dif<span class=\"_ _2\"></span>ferences bet<span class=\"_ _2\"></span>ween the carr<span class=\"_ _2\"></span>ying amounts of a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts an<span class=\"_ _2\"></span>d liabil<span class=\"_ _2\"></span>ities i<span class=\"_ _2\"></span>n the fin<span class=\"_ _2\"></span>anci<span class=\"_ _2\"></span>al st<span class=\"_ _2\"></span>atement a<span class=\"_ _2\"></span>nd thei<span class=\"_ _2\"></span>r ta<span class=\"_ _2\"></span>x ba<span class=\"_ _2\"></span>sis, to<span class=\"_ _2\"></span>gethe<span class=\"_ _2\"></span>r with ta<span class=\"_ _2\"></span>x lo<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s ca<span class=\"_ _2\"></span>rri<span class=\"_ _2\"></span>ed fo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ward at th<span class=\"_ _2\"></span>e bal<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>e she<span class=\"_ _2\"></span>et date. D<span class=\"_ _2\"></span>efer<span class=\"_ _2\"></span>red t<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>x a<span class=\"_ _2\"></span>sset<span class=\"_ _2\"></span>s and l<span class=\"_ _2\"></span>iabil<span class=\"_ _2\"></span>ities a<span class=\"_ _2\"></span>re c<span class=\"_ _2\"></span>alcul<span class=\"_ _2\"></span>ated ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on the t<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>x rates a<span class=\"_ _2\"></span>nd ta<span class=\"_ _2\"></span>x le<span class=\"_ _2\"></span>gisl<span class=\"_ _2\"></span>ation th<span class=\"_ _2\"></span>at are exp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted to appl<span class=\"_ _2\"></span>y when th<span class=\"_ _2\"></span>e as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s are r<span class=\"_ _2\"></span>eali<span class=\"_ _2\"></span>sed o<span class=\"_ _2\"></span>r the liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s are s<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>tled, ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on the t<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>x rates a<span class=\"_ _2\"></span>nd ta<span class=\"_ _2\"></span>x le<span class=\"_ _2\"></span>gisl<span class=\"_ _2\"></span>ation th<span class=\"_ _2\"></span>at have be<span class=\"_ _2\"></span>en enac<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>d or subs<span class=\"_ _2\"></span>tanti<span class=\"_ _2\"></span>ally en<span class=\"_ _2\"></span>acte<span class=\"_ _2\"></span>d on the b<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>e shee<span class=\"_ _2\"></span>t date.Def<span class=\"_ _2\"></span>err<span class=\"_ _2\"></span>ed ta<span class=\"_ _2\"></span>x a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s are r<span class=\"_ _2\"></span>ecog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d only to th<span class=\"_ _2\"></span>e exte<span class=\"_ _2\"></span>nt that it is pro<span class=\"_ _2\"></span>babl<span class=\"_ _2\"></span>e that fut<span class=\"_ _2\"></span>ure ta<span class=\"_ _2\"></span>x<span class=\"_ _2\"></span>able pr<span class=\"_ _2\"></span>ofi<span class=\"_ _2\"></span>ts wil<span class=\"_ _2\"></span>l be avail<span class=\"_ _2\"></span>ab<span class=\"_ _2\"></span>le aga<span class=\"_ _2\"></span>inst whic<span class=\"_ _2\"></span>h the a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts c<span class=\"_ _2\"></span>an be u<span class=\"_ _2\"></span>tilise<span class=\"_ _2\"></span>d. T<span class=\"_ _2\"></span>he c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing amo<span class=\"_ _2\"></span>unt of defe<span class=\"_ _2\"></span>rre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>x a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ets i<span class=\"_ _2\"></span>s revi<span class=\"_ _2\"></span>ewed at ea<span class=\"_ _2\"></span>ch ba<span class=\"_ _2\"></span>lan<span class=\"_ _2\"></span>ce sh<span class=\"_ _2\"></span>eet date and r<span class=\"_ _2\"></span>educ<span class=\"_ _2\"></span>ed to th<span class=\"_ _2\"></span>e exte<span class=\"_ _2\"></span>nt that is no l<span class=\"_ _2\"></span>onger pr<span class=\"_ _2\"></span>oba<span class=\"_ _2\"></span>ble that th<span class=\"_ _2\"></span>e defe<span class=\"_ _2\"></span>rre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>x a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>et c<span class=\"_ _2\"></span>an be util<span class=\"_ _2\"></span>ise<span class=\"_ _2\"></span>d. De<span class=\"_ _2\"></span>ferr<span class=\"_ _2\"></span>ed t<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>x as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and liabilities are not<span class=\"_ _0\"></span> discounted. Deferre<span class=\"_ _2\"></span>d tax a<span class=\"_ _2\"></span>ssets and liabilities are of<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>set w<span class=\"_ _2\"></span>hen the<span class=\"_ _2\"></span>re is a le<span class=\"_ _2\"></span>gally e<span class=\"_ _2\"></span>nfor<span class=\"_ _2\"></span>ceab<span class=\"_ _2\"></span>le rig<span class=\"_ _2\"></span>ht to of<span class=\"_ _2\"></span>fs<span class=\"_ _2\"></span>et curr<span class=\"_ _2\"></span>ent ta<span class=\"_ _2\"></span>x a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s aga<span class=\"_ _2\"></span>inst c<span class=\"_ _2\"></span>urre<span class=\"_ _2\"></span>nt ta<span class=\"_ _2\"></span>x lia<span class=\"_ _2\"></span>biliti<span class=\"_ _2\"></span>es and w<span class=\"_ _2\"></span>hen the defe<span class=\"_ _2\"></span>rre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>x a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ets a<span class=\"_ _2\"></span>nd liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s rel<span class=\"_ _2\"></span>ate to inc<span class=\"_ _2\"></span>ome t<span class=\"_ _2\"></span>axe<span class=\"_ _2\"></span>s levi<span class=\"_ _2\"></span>ed by the s<span class=\"_ _2\"></span>ame ta<span class=\"_ _2\"></span>x<span class=\"_ _2\"></span>ation auth<span class=\"_ _2\"></span>ori<span class=\"_ _2\"></span>ty o<span class=\"_ _2\"></span>n the sa<span class=\"_ _2\"></span>me ta<span class=\"_ _2\"></span>xa<span class=\"_ _2\"></span>ble enti<span class=\"_ _2\"></span>ty.The c<span class=\"_ _2\"></span>omp<span class=\"_ _2\"></span>anie<span class=\"_ _2\"></span>s includ<span class=\"_ _2\"></span>ed in th<span class=\"_ _2\"></span>e cons<span class=\"_ _2\"></span>olid<span class=\"_ _2\"></span>ated fi<span class=\"_ _2\"></span>nanc<span class=\"_ _2\"></span>ial st<span class=\"_ _2\"></span>atemen<span class=\"_ _2\"></span>t are sub<span class=\"_ _2\"></span>jec<span class=\"_ _2\"></span>t to inc<span class=\"_ _2\"></span>ome t<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>x in the co<span class=\"_ _2\"></span>untrie<span class=\"_ _2\"></span>s whe<span class=\"_ _2\"></span>re they a<span class=\"_ _2\"></span>re domiciled.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__26": {
   "value": "Def<span class=\"_ _2\"></span>err<span class=\"_ _2\"></span>ed ta<span class=\"_ _2\"></span>x a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and lia<span class=\"_ _2\"></span>biliti<span class=\"_ _2\"></span>es ar<span class=\"_ _2\"></span>e cal<span class=\"_ _2\"></span>cul<span class=\"_ _2\"></span>ated on th<span class=\"_ _2\"></span>e ba<span class=\"_ _2\"></span>sis of existing<span class=\"_ _0\"></span> tempor<span class=\"_ _2\"></span>ary dif<span class=\"_ _2\"></span>ferences bet<span class=\"_ _2\"></span>ween the carr<span class=\"_ _2\"></span>ying amounts of a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts an<span class=\"_ _2\"></span>d liabil<span class=\"_ _2\"></span>ities i<span class=\"_ _2\"></span>n the fin<span class=\"_ _2\"></span>anci<span class=\"_ _2\"></span>al st<span class=\"_ _2\"></span>atement a<span class=\"_ _2\"></span>nd thei<span class=\"_ _2\"></span>r ta<span class=\"_ _2\"></span>x ba<span class=\"_ _2\"></span>sis, to<span class=\"_ _2\"></span>gethe<span class=\"_ _2\"></span>r with ta<span class=\"_ _2\"></span>x lo<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s ca<span class=\"_ _2\"></span>rri<span class=\"_ _2\"></span>ed fo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ward at th<span class=\"_ _2\"></span>e bal<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>e she<span class=\"_ _2\"></span>et date. D<span class=\"_ _2\"></span>efer<span class=\"_ _2\"></span>red t<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>x a<span class=\"_ _2\"></span>sset<span class=\"_ _2\"></span>s and l<span class=\"_ _2\"></span>iabil<span class=\"_ _2\"></span>ities a<span class=\"_ _2\"></span>re c<span class=\"_ _2\"></span>alcul<span class=\"_ _2\"></span>ated ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on the t<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>x rates a<span class=\"_ _2\"></span>nd ta<span class=\"_ _2\"></span>x le<span class=\"_ _2\"></span>gisl<span class=\"_ _2\"></span>ation th<span class=\"_ _2\"></span>at are exp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted to appl<span class=\"_ _2\"></span>y when th<span class=\"_ _2\"></span>e as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s are r<span class=\"_ _2\"></span>eali<span class=\"_ _2\"></span>sed o<span class=\"_ _2\"></span>r the liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s are s<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>tled, ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on the t<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>x rates a<span class=\"_ _2\"></span>nd ta<span class=\"_ _2\"></span>x le<span class=\"_ _2\"></span>gisl<span class=\"_ _2\"></span>ation th<span class=\"_ _2\"></span>at have be<span class=\"_ _2\"></span>en enac<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>d or subs<span class=\"_ _2\"></span>tanti<span class=\"_ _2\"></span>ally en<span class=\"_ _2\"></span>acte<span class=\"_ _2\"></span>d on the b<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>e shee<span class=\"_ _2\"></span>t date.Def<span class=\"_ _2\"></span>err<span class=\"_ _2\"></span>ed ta<span class=\"_ _2\"></span>x a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s are r<span class=\"_ _2\"></span>ecog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d only to th<span class=\"_ _2\"></span>e exte<span class=\"_ _2\"></span>nt that it is pro<span class=\"_ _2\"></span>babl<span class=\"_ _2\"></span>e that fut<span class=\"_ _2\"></span>ure ta<span class=\"_ _2\"></span>x<span class=\"_ _2\"></span>able pr<span class=\"_ _2\"></span>ofi<span class=\"_ _2\"></span>ts wil<span class=\"_ _2\"></span>l be avail<span class=\"_ _2\"></span>ab<span class=\"_ _2\"></span>le aga<span class=\"_ _2\"></span>inst whic<span class=\"_ _2\"></span>h the a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts c<span class=\"_ _2\"></span>an be u<span class=\"_ _2\"></span>tilise<span class=\"_ _2\"></span>d. T<span class=\"_ _2\"></span>he c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing amo<span class=\"_ _2\"></span>unt of defe<span class=\"_ _2\"></span>rre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>x a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ets i<span class=\"_ _2\"></span>s revi<span class=\"_ _2\"></span>ewed at ea<span class=\"_ _2\"></span>ch ba<span class=\"_ _2\"></span>lan<span class=\"_ _2\"></span>ce sh<span class=\"_ _2\"></span>eet date and r<span class=\"_ _2\"></span>educ<span class=\"_ _2\"></span>ed to th<span class=\"_ _2\"></span>e exte<span class=\"_ _2\"></span>nt that is no l<span class=\"_ _2\"></span>onger pr<span class=\"_ _2\"></span>oba<span class=\"_ _2\"></span>ble that th<span class=\"_ _2\"></span>e defe<span class=\"_ _2\"></span>rre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>x a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>et c<span class=\"_ _2\"></span>an be util<span class=\"_ _2\"></span>ise<span class=\"_ _2\"></span>d. De<span class=\"_ _2\"></span>ferr<span class=\"_ _2\"></span>ed t<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>x as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and liabilities are not<span class=\"_ _0\"></span> discounted. Deferre<span class=\"_ _2\"></span>d tax a<span class=\"_ _2\"></span>ssets and liabilities are of<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>set w<span class=\"_ _2\"></span>hen the<span class=\"_ _2\"></span>re is a le<span class=\"_ _2\"></span>gally e<span class=\"_ _2\"></span>nfor<span class=\"_ _2\"></span>ceab<span class=\"_ _2\"></span>le rig<span class=\"_ _2\"></span>ht to of<span class=\"_ _2\"></span>fs<span class=\"_ _2\"></span>et curr<span class=\"_ _2\"></span>ent ta<span class=\"_ _2\"></span>x a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s aga<span class=\"_ _2\"></span>inst c<span class=\"_ _2\"></span>urre<span class=\"_ _2\"></span>nt ta<span class=\"_ _2\"></span>x lia<span class=\"_ _2\"></span>biliti<span class=\"_ _2\"></span>es and w<span class=\"_ _2\"></span>hen the defe<span class=\"_ _2\"></span>rre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>x a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ets a<span class=\"_ _2\"></span>nd liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s rel<span class=\"_ _2\"></span>ate to inc<span class=\"_ _2\"></span>ome t<span class=\"_ _2\"></span>axe<span class=\"_ _2\"></span>s levi<span class=\"_ _2\"></span>ed by the s<span class=\"_ _2\"></span>ame ta<span class=\"_ _2\"></span>x<span class=\"_ _2\"></span>ation auth<span class=\"_ _2\"></span>ori<span class=\"_ _2\"></span>ty o<span class=\"_ _2\"></span>n the sa<span class=\"_ _2\"></span>me ta<span class=\"_ _2\"></span>xa<span class=\"_ _2\"></span>ble enti<span class=\"_ _2\"></span>ty.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__28-1": {
   "value": "2.1<span class=\"_ _2\"></span>2 Revenue recog<span class=\"_ _2\"></span>nitionThe accounting<span class=\"_ _0\"></span> policies for the group<span class=\"_ _c8\"></span>\u00b4<span class=\"_ _c8\"></span>s revenue from contracts with cu<span class=\"_ _2\"></span>stom<span class=\"_ _2\"></span>ers a<span class=\"_ _2\"></span>re expl<span class=\"_ _2\"></span>ain<span class=\"_ _2\"></span>ed in note 5<span class=\"_ _2\"></span>.REVEN<span class=\"_ _2\"></span>UE FROM<span class=\"_ _0\"></span> CONTR<span class=\"_ _2\"></span>ACTS WITH CUSTOMERS:Pro<span class=\"_ _2\"></span>jec<span class=\"_ _2\"></span>ts C<span class=\"_ _2\"></span>ruic<span class=\"_ _2\"></span>e seg<span class=\"_ _2\"></span>men<span class=\"_ _2\"></span>t - pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>ts a<span class=\"_ _2\"></span>nd se<span class=\"_ _2\"></span>rv<span class=\"_ _2\"></span>ice<span class=\"_ _2\"></span>sNewbuilding cruiseThe g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up deli<span class=\"_ _2\"></span>ver<span class=\"_ _2\"></span>s clean s<span class=\"_ _2\"></span>hip sys<span class=\"_ _2\"></span>tems to shi<span class=\"_ _2\"></span>pyard<span class=\"_ _2\"></span>s for newbuild<span class=\"_ _0\"></span> cons<span class=\"_ _2\"></span>tructions which i<span class=\"_ _0\"></span>ncludes advance<span class=\"_ _2\"></span>d wastewater<span class=\"_ _0\"></span> purification, wa<span class=\"_ _2\"></span>ste management and food waste processing. Retrofi<span class=\"_ _2\"></span>tRetrof<span class=\"_ _2\"></span>it ar<span class=\"_ _2\"></span>e deli<span class=\"_ _2\"></span>veri<span class=\"_ _2\"></span>es of the g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>ups adv<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>ed sy<span class=\"_ _2\"></span>stem<span class=\"_ _2\"></span>s to shipow<span class=\"_ _2\"></span>ner<span class=\"_ _2\"></span>s for sh<span class=\"_ _2\"></span>ips that ar<span class=\"_ _2\"></span>e in op<span class=\"_ _2\"></span>erati<span class=\"_ _2\"></span>ons. La<span class=\"_ _2\"></span>ndba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d seg<span class=\"_ _2\"></span>me<span class=\"_ _2\"></span>nt - pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>ts a<span class=\"_ _2\"></span>nd se<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>vic<span class=\"_ _2\"></span>esHeat treatm<span class=\"_ _0\"></span>ent processes, furnacesIn 2022, Vow acq<span class=\"_ _2\"></span>uired C<span class=\"_ _2\"></span>.H<span class=\"_ _2\"></span>. Even<span class=\"_ _2\"></span>sen. A sp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ialis<span class=\"_ _2\"></span>t in ene<span class=\"_ _2\"></span>rg<span class=\"_ _2\"></span>y ef<span class=\"_ _2\"></span>fi<span class=\"_ _2\"></span>cient s<span class=\"_ _2\"></span>olutio<span class=\"_ _2\"></span>ns for h<span class=\"_ _2\"></span>eat tre<span class=\"_ _2\"></span>atment p<span class=\"_ _2\"></span>roc<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>ses, i<span class=\"_ _2\"></span>t devel<span class=\"_ _2\"></span>ops, desig<span class=\"_ _2\"></span>ns an<span class=\"_ _2\"></span>d fab<span class=\"_ _2\"></span>ric<span class=\"_ _2\"></span>ates in<span class=\"_ _2\"></span>dustr<span class=\"_ _2\"></span>ial fu<span class=\"_ _2\"></span>rnac<span class=\"_ _2\"></span>es an<span class=\"_ _2\"></span>d equip<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>. C.<span class=\"_ _2\"></span>H. Evens<span class=\"_ _2\"></span>en is al<span class=\"_ _2\"></span>so a sp<span class=\"_ _2\"></span>eci<span class=\"_ _2\"></span>alis<span class=\"_ _2\"></span>t in hot-dip ga<span class=\"_ _2\"></span>lvaniz<span class=\"_ _2\"></span>ing.BiogreenBiog<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>en is a pate<span class=\"_ _2\"></span>nted py<span class=\"_ _2\"></span>roly<span class=\"_ _2\"></span>sis pro<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>ss fo<span class=\"_ _2\"></span>r conver<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ing biom<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>s, pl<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>sti<span class=\"_ _2\"></span>cs a<span class=\"_ _2\"></span>nd wa<span class=\"_ _2\"></span>ste into e<span class=\"_ _2\"></span>ner<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>y and use<span class=\"_ _2\"></span>ful pr<span class=\"_ _2\"></span>odu<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s. The v<span class=\"_ _2\"></span>alor<span class=\"_ _2\"></span>isati<span class=\"_ _2\"></span>on of wa<span class=\"_ _2\"></span>ste i<span class=\"_ _2\"></span>s done w<span class=\"_ _2\"></span>ith co<span class=\"_ _2\"></span>nversi<span class=\"_ _2\"></span>on into hig<span class=\"_ _2\"></span>h value product<span class=\"_ _2\"></span>s such as biofuel, biochar and with conv<span class=\"_ _0\"></span>er<span class=\"_ _2\"></span>sion of pla<span class=\"_ _2\"></span>stics to electricity.SafesterilSaf<span class=\"_ _2\"></span>este<span class=\"_ _2\"></span>ril is a p<span class=\"_ _2\"></span>atented s<span class=\"_ _2\"></span>teril<span class=\"_ _2\"></span>isatio<span class=\"_ _2\"></span>n pro<span class=\"_ _2\"></span>ces<span class=\"_ _2\"></span>s for f<span class=\"_ _2\"></span>oo<span class=\"_ _2\"></span>d and pharmaceutical ingredients<span class=\"_ _2\"></span>.Robotic<span class=\"_ _2\"></span>sThe g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up, throug<span class=\"_ _2\"></span>h the E<span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>A subsid<span class=\"_ _2\"></span>iar<span class=\"_ _2\"></span>y A<span class=\"_ _2\"></span>sco<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>o, prov<span class=\"_ _2\"></span>ide industrial robotics solution<span class=\"_ _0\"></span>s including robot<span class=\"_ _0\"></span>ic systems for waste recycling<span class=\"_ _0\"></span> processes.Revenu<span class=\"_ _2\"></span>e fro<span class=\"_ _2\"></span>m sale<span class=\"_ _2\"></span>s unde<span class=\"_ _2\"></span>r Proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts Cr<span class=\"_ _2\"></span>uise a<span class=\"_ _2\"></span>nd L<span class=\"_ _2\"></span>andb<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>sed seg<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s are c<span class=\"_ _2\"></span>ons<span class=\"_ _2\"></span>truc<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n contr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>ts th<span class=\"_ _2\"></span>at t<span class=\"_ _2\"></span>ypic<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>ly cont<span class=\"_ _2\"></span>ain the fo<span class=\"_ _2\"></span>llowing e<span class=\"_ _2\"></span>lement<span class=\"_ _2\"></span>s: De<span class=\"_ _2\"></span>sign a<span class=\"_ _2\"></span>nd engi<span class=\"_ _2\"></span>nee<span class=\"_ _2\"></span>ring<span class=\"_ _2\"></span>, pr<span class=\"_ _2\"></span>oduc<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n and d<span class=\"_ _2\"></span>elive<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y, commiss<span class=\"_ _2\"></span>ioning<span class=\"_ _2\"></span>. Ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on eva<span class=\"_ _2\"></span>luation d<span class=\"_ _2\"></span>one by mana<span class=\"_ _2\"></span>gem<span class=\"_ _2\"></span>ent, the<span class=\"_ _2\"></span>se el<span class=\"_ _2\"></span>ement<span class=\"_ _2\"></span>s are n<span class=\"_ _2\"></span>ot co<span class=\"_ _2\"></span>nside<span class=\"_ _2\"></span>red a<span class=\"_ _2\"></span>s to be accounted for separatel<span class=\"_ _0\"></span>y but as one per<span class=\"_ _2\"></span>formance obligation. The<span class=\"_ _0\"></span> con<span class=\"_ _2\"></span>str<span class=\"_ _2\"></span>uct<span class=\"_ _2\"></span>ion t<span class=\"_ _2\"></span>ypi<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>lly co<span class=\"_ _2\"></span>nsist<span class=\"_ _2\"></span>s of a de<span class=\"_ _2\"></span>sign<span class=\"_ _2\"></span>-pha<span class=\"_ _2\"></span>se (2-6 mo<span class=\"_ _2\"></span>nths), a procurement<span class=\"_ _0\"></span>-phase (2<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>6months<span class=\"_ _0\"></span>)<span class=\"_ _0\"></span>, an installation phase (1<span class=\"_ _1\"></span>-<span class=\"_ _0\"></span>2 month<span class=\"_ _2\"></span>s) and a commi<span class=\"_ _2\"></span>ssio<span class=\"_ _2\"></span>n pha<span class=\"_ _2\"></span>se (1<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>2 mon<span class=\"_ _2\"></span>ths)<span class=\"_ _0\"></span>. T<span class=\"_ _2\"></span>he co<span class=\"_ _2\"></span>nstr<span class=\"_ _2\"></span>uc<span class=\"_ _2\"></span>tion pro<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>ss for n<span class=\"_ _2\"></span>ewbuil<span class=\"_ _2\"></span>ding cr<span class=\"_ _2\"></span>uise ves<span class=\"_ _2\"></span>sel<span class=\"_ _2\"></span>s at th<span class=\"_ _2\"></span>e shipyar<span class=\"_ _2\"></span>ds will nor<span class=\"_ _2\"></span>mally b<span class=\"_ _2\"></span>e per<span class=\"_ _3\"></span>form<span class=\"_ _2\"></span>ed in ph<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>es over a 3-ye<span class=\"_ _2\"></span>ar pe<span class=\"_ _2\"></span>rio<span class=\"_ _2\"></span>d, mea<span class=\"_ _2\"></span>ning that our p<span class=\"_ _2\"></span>roje<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s al<span class=\"_ _2\"></span>so wi<span class=\"_ _2\"></span>ll have a 3-yea<span class=\"_ _2\"></span>r time spa<span class=\"_ _2\"></span>n in total<span class=\"_ _2\"></span>. Fo<span class=\"_ _2\"></span>r retr<span class=\"_ _2\"></span>ofit c<span class=\"_ _2\"></span>ruis<span class=\"_ _2\"></span>e proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts th<span class=\"_ _2\"></span>e proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts ar<span class=\"_ _2\"></span>e nor<span class=\"_ _2\"></span>mall<span class=\"_ _2\"></span>y comp<span class=\"_ _2\"></span>leted within 9<span class=\"_ _2\"></span>-<span class=\"_ _0\"></span>12 mo<span class=\"_ _2\"></span>nths af<span class=\"_ _2\"></span>ter the c<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t signin<span class=\"_ _2\"></span>g.The s<span class=\"_ _2\"></span>ales i<span class=\"_ _2\"></span>n new build<span class=\"_ _2\"></span>ing crui<span class=\"_ _2\"></span>se to shipya<span class=\"_ _2\"></span>rds of<span class=\"_ _2\"></span>ten in<span class=\"_ _2\"></span>clud<span class=\"_ _2\"></span>e a seri<span class=\"_ _2\"></span>es of con<span class=\"_ _2\"></span>trac<span class=\"_ _2\"></span>t fo<span class=\"_ _2\"></span>r sys<span class=\"_ _2\"></span>tems to be d<span class=\"_ _2\"></span>elive<span class=\"_ _2\"></span>red f<span class=\"_ _2\"></span>or sep<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>ate vess<span class=\"_ _2\"></span>el<span class=\"_ _2\"></span>s. In thes<span class=\"_ _2\"></span>e ca<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>s, a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ssm<span class=\"_ _2\"></span>ents a<span class=\"_ _2\"></span>re mad<span class=\"_ _2\"></span>e on if the c<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>ts sh<span class=\"_ _2\"></span>ould be ac<span class=\"_ _2\"></span>cou<span class=\"_ _2\"></span>nted for a<span class=\"_ _2\"></span>s a sing<span class=\"_ _2\"></span>le contr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t, wi<span class=\"_ _2\"></span>th a comb<span class=\"_ _2\"></span>ined m<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>sure of progress. Contract<span class=\"_ _2\"></span>s ma<span class=\"_ _0\"></span>y als<span class=\"_ _2\"></span>o incl<span class=\"_ _0\"></span>ude options for add<span class=\"_ _0\"></span>itional deliveries, the transac<span class=\"_ _2\"></span>tion price for the optional<span class=\"_ _0\"></span> deliver<span class=\"_ _2\"></span>ies tends to be simil<span class=\"_ _2\"></span>ar wi<span class=\"_ _2\"></span>th the pri<span class=\"_ _2\"></span>ce fo<span class=\"_ _2\"></span>r the fir<span class=\"_ _2\"></span>m deli<span class=\"_ _2\"></span>veri<span class=\"_ _2\"></span>es.  H<span class=\"_ _2\"></span>enc<span class=\"_ _2\"></span>e, no adjus<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>s are m<span class=\"_ _2\"></span>ade fo<span class=\"_ _2\"></span>r the tr<span class=\"_ _2\"></span>ansa<span class=\"_ _2\"></span>ctio<span class=\"_ _2\"></span>n pri<span class=\"_ _2\"></span>ce. In deter<span class=\"_ _2\"></span>mining the t<span class=\"_ _2\"></span>ran<span class=\"_ _2\"></span>sac<span class=\"_ _2\"></span>tion p<span class=\"_ _2\"></span>ric<span class=\"_ _2\"></span>e ther<span class=\"_ _2\"></span>e may be ar<span class=\"_ _2\"></span>e cer<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ain var<span class=\"_ _2\"></span>iable e<span class=\"_ _2\"></span>leme<span class=\"_ _2\"></span>nts in th<span class=\"_ _2\"></span>e custo<span class=\"_ _2\"></span>mer c<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>act<span class=\"_ _2\"></span>s re<span class=\"_ _2\"></span>late<span class=\"_ _2\"></span>d to time of deli<span class=\"_ _2\"></span>ver<span class=\"_ _2\"></span>y an<span class=\"_ _2\"></span>d spe<span class=\"_ _2\"></span>cif<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>ation of pr<span class=\"_ _2\"></span>odu<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s that ar<span class=\"_ _2\"></span>e a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>d. Th<span class=\"_ _2\"></span>ese contractual elements have, based on historic prior deliveries, be<span class=\"_ _2\"></span>en co<span class=\"_ _2\"></span>nside<span class=\"_ _2\"></span>red a<span class=\"_ _2\"></span>s hig<span class=\"_ _2\"></span>hly unlikely to o<span class=\"_ _2\"></span>cc<span class=\"_ _2\"></span>ur or have ef<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t on the co<span class=\"_ _2\"></span>nside<span class=\"_ _2\"></span>rati<span class=\"_ _2\"></span>on and h<span class=\"_ _2\"></span>ave not af<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d the tr<span class=\"_ _2\"></span>ans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tion pr<span class=\"_ _2\"></span>ice.The p<span class=\"_ _2\"></span>ayme<span class=\"_ _2\"></span>nt terms f<span class=\"_ _2\"></span>or new<span class=\"_ _2\"></span>building c<span class=\"_ _2\"></span>ruis<span class=\"_ _2\"></span>e contr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>ts a<span class=\"_ _2\"></span>re nor<span class=\"_ _2\"></span>mally b<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>ween 5<span class=\"_ _2\"></span>-<span class=\"_ _0\"></span>10% at c<span class=\"_ _2\"></span>ontra<span class=\"_ _2\"></span>ct s<span class=\"_ _2\"></span>igning<span class=\"_ _2\"></span>, 8<span class=\"_ _2\"></span>0-9<span class=\"_ _2\"></span>0% at deli<span class=\"_ _2\"></span>ver<span class=\"_ _2\"></span>y of th<span class=\"_ _2\"></span>e equip<span class=\"_ _2\"></span>ment an<span class=\"_ _2\"></span>d 5-<span class=\"_ _0\"></span>10% at c<span class=\"_ _2\"></span>ommi<span class=\"_ _2\"></span>ssion<span class=\"_ _2\"></span>ing<span class=\"_ _2\"></span>/com<span class=\"_ _2\"></span>plian<span class=\"_ _2\"></span>ce. In c<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>tain p<span class=\"_ _2\"></span>roje<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ts the<span class=\"_ _2\"></span>re co<span class=\"_ _2\"></span>uld be a p<span class=\"_ _2\"></span>ayme<span class=\"_ _2\"></span>nt term of bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en 1<span class=\"_ _0\"></span>-5% to be pai<span class=\"_ _2\"></span>d af<span class=\"_ _2\"></span>ter t<span class=\"_ _2\"></span>wo year<span class=\"_ _2\"></span>s whe<span class=\"_ _2\"></span>n the war<span class=\"_ _2\"></span>ra<span class=\"_ _2\"></span>nty per<span class=\"_ _2\"></span>iod ex<span class=\"_ _2\"></span>pire<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>e fina<span class=\"_ _2\"></span>ncing c<span class=\"_ _2\"></span>ompo<span class=\"_ _2\"></span>nent<span class=\"_ _2\"></span>s in co<span class=\"_ _2\"></span>ntra<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s that this rep<span class=\"_ _2\"></span>res<span class=\"_ _2\"></span>ents a<span class=\"_ _2\"></span>re not c<span class=\"_ _2\"></span>onsi<span class=\"_ _2\"></span>dere<span class=\"_ _2\"></span>d a<span class=\"_ _2\"></span>s signif<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>ant. T<span class=\"_ _2\"></span>he a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>essm<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s don<span class=\"_ _2\"></span>e by mana<span class=\"_ _2\"></span>gem<span class=\"_ _2\"></span>ent on the v<span class=\"_ _2\"></span>aria<span class=\"_ _2\"></span>ble ele<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s in the con<span class=\"_ _2\"></span>sider<span class=\"_ _2\"></span>atio<span class=\"_ _2\"></span>n leads to th<span class=\"_ _2\"></span>at the tr<span class=\"_ _2\"></span>ansa<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>on pri<span class=\"_ _2\"></span>ce is d<span class=\"_ _2\"></span>etermi<span class=\"_ _2\"></span>ned by the pr<span class=\"_ _2\"></span>ice s<span class=\"_ _2\"></span>et in the c<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>ts. The p<span class=\"_ _2\"></span>ayme<span class=\"_ _2\"></span>nt terms f<span class=\"_ _2\"></span>or re<span class=\"_ _2\"></span>trofi<span class=\"_ _2\"></span>t crui<span class=\"_ _2\"></span>se co<span class=\"_ _2\"></span>ntra<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s ha<span class=\"_ _2\"></span>s a high<span class=\"_ _2\"></span>er shar<span class=\"_ _2\"></span>e of paym<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s at the time of c<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t signing<span class=\"_ _2\"></span>, n<span class=\"_ _2\"></span>orm<span class=\"_ _2\"></span>ally aro<span class=\"_ _2\"></span>und 40<span class=\"_ _2\"></span>%. T<span class=\"_ _2\"></span>his is al<span class=\"_ _2\"></span>so th<span class=\"_ _2\"></span>e ca<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>e for the l<span class=\"_ _2\"></span>and<span class=\"_ _2\"></span>ba<span class=\"_ _2\"></span>sed p<span class=\"_ _2\"></span>roje<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ts thro<span class=\"_ _2\"></span>ugh E<span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>, which a<span class=\"_ _2\"></span>ls<span class=\"_ _2\"></span>o nor<span class=\"_ _2\"></span>mally h<span class=\"_ _2\"></span>as a 4<span class=\"_ _2\"></span>0% p<span class=\"_ _2\"></span>ayment te<span class=\"_ _2\"></span>rm at contr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t signing.Revenu<span class=\"_ _2\"></span>e fro<span class=\"_ _2\"></span>m sale<span class=\"_ _2\"></span>s unde<span class=\"_ _2\"></span>r proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t and l<span class=\"_ _2\"></span>andb<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>sed s<span class=\"_ _2\"></span>egme<span class=\"_ _2\"></span>nts are c<span class=\"_ _2\"></span>ons<span class=\"_ _2\"></span>truc<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n contr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>ts th<span class=\"_ _2\"></span>at are r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ognis<span class=\"_ _2\"></span>ed over t<span class=\"_ _2\"></span>ime, a<span class=\"_ _2\"></span>s the de<span class=\"_ _2\"></span>liver<span class=\"_ _2\"></span>ies a<span class=\"_ _2\"></span>re with<span class=\"_ _2\"></span>out alte<span class=\"_ _2\"></span>rnati<span class=\"_ _2\"></span>ve use, an<span class=\"_ _2\"></span>d the g<span class=\"_ _2\"></span>roup ha<span class=\"_ _2\"></span>s an enforceable right t<span class=\"_ _0\"></span>o payment for performance completed to da<span class=\"_ _0\"></span>te.Revenu<span class=\"_ _2\"></span>e is re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nized i<span class=\"_ _2\"></span>n acc<span class=\"_ _2\"></span>orda<span class=\"_ _2\"></span>nce w<span class=\"_ _2\"></span>ith pe<span class=\"_ _2\"></span>rce<span class=\"_ _2\"></span>ntag<span class=\"_ _2\"></span>e of com<span class=\"_ _2\"></span>pletio<span class=\"_ _2\"></span>n wher<span class=\"_ _2\"></span>e incur<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>d cos<span class=\"_ _2\"></span>ts to date i<span class=\"_ _2\"></span>s used a<span class=\"_ _2\"></span>s th<span class=\"_ _2\"></span>e input m<span class=\"_ _2\"></span>etho<span class=\"_ _2\"></span>d. Th<span class=\"_ _2\"></span>e use of in<span class=\"_ _2\"></span>curr<span class=\"_ _2\"></span>ed c<span class=\"_ _2\"></span>ost is c<span class=\"_ _2\"></span>onsi<span class=\"_ _2\"></span>dere<span class=\"_ _2\"></span>d by mana<span class=\"_ _2\"></span>gem<span class=\"_ _2\"></span>ent to be th<span class=\"_ _2\"></span>e mos<span class=\"_ _2\"></span>t usef<span class=\"_ _2\"></span>ul mea<span class=\"_ _2\"></span>sur<span class=\"_ _2\"></span>e of comp<span class=\"_ _2\"></span>letio<span class=\"_ _2\"></span>n on the con<span class=\"_ _2\"></span>stru<span class=\"_ _2\"></span>ctio<span class=\"_ _2\"></span>n contr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>ts.Af<span class=\"_ _2\"></span>ter<span class=\"_ _2\"></span>sal<span class=\"_ _2\"></span>es se<span class=\"_ _2\"></span>gme<span class=\"_ _2\"></span>nt \u2013 pr<span class=\"_ _2\"></span>oduc<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s and s<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vic<span class=\"_ _2\"></span>esSpare partsAll ne<span class=\"_ _2\"></span>w inst<span class=\"_ _2\"></span>all<span class=\"_ _2\"></span>ations c<span class=\"_ _2\"></span>ome w<span class=\"_ _2\"></span>ith an ex<span class=\"_ _2\"></span>tensi<span class=\"_ _2\"></span>ve lis<span class=\"_ _2\"></span>t of re<span class=\"_ _2\"></span>comm<span class=\"_ _2\"></span>ende<span class=\"_ _2\"></span>d spa<span class=\"_ _2\"></span>re pa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ts an<span class=\"_ _2\"></span>d criti<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>l spar<span class=\"_ _2\"></span>es whe<span class=\"_ _2\"></span>re the g<span class=\"_ _2\"></span>rou<span class=\"_ _2\"></span>p thro<span class=\"_ _2\"></span>ugh our h<span class=\"_ _2\"></span>ead of<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>ice sup<span class=\"_ _2\"></span>ply sp<span class=\"_ _2\"></span>ares a<span class=\"_ _2\"></span>nd co<span class=\"_ _2\"></span>nsumab<span class=\"_ _2\"></span>les b<span class=\"_ _2\"></span>oth to new an<span class=\"_ _2\"></span>d existi<span class=\"_ _2\"></span>ng inst<span class=\"_ _2\"></span>all<span class=\"_ _2\"></span>ations<span class=\"_ _2\"></span>. ChemicalsThe g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up of<span class=\"_ _2\"></span>fer ch<span class=\"_ _2\"></span>emic<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>s in our p<span class=\"_ _2\"></span>rod<span class=\"_ _2\"></span>uc<span class=\"_ _2\"></span>t line<span class=\"_ _2\"></span>s which h<span class=\"_ _2\"></span>ave bee<span class=\"_ _2\"></span>n devel<span class=\"_ _2\"></span>ope<span class=\"_ _2\"></span>d over yea<span class=\"_ _2\"></span>rs to e<span class=\"_ _2\"></span>nsure op<span class=\"_ _2\"></span>timal pr<span class=\"_ _2\"></span>oc<span class=\"_ _2\"></span>ess p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>fo<span class=\"_ _2\"></span>rman<span class=\"_ _2\"></span>ce and cost-efficient oper<span class=\"_ _2\"></span>ations<span class=\"_ _0\"></span> of the systems delivered. Pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>ts a<span class=\"_ _2\"></span>re del<span class=\"_ _2\"></span>iver<span class=\"_ _2\"></span>ed dir<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t to ves<span class=\"_ _2\"></span>sel<span class=\"_ _2\"></span>s sa<span class=\"_ _2\"></span>iling wor<span class=\"_ _2\"></span>ld-wid<span class=\"_ _2\"></span>e. T<span class=\"_ _0\"></span>oday th<span class=\"_ _2\"></span>e gro<span class=\"_ _2\"></span>up prov<span class=\"_ _2\"></span>ide<span class=\"_ _2\"></span>s chemi<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>ls to m<span class=\"_ _2\"></span>ost of t<span class=\"_ _2\"></span>he gr<span class=\"_ _2\"></span>oups sys<span class=\"_ _2\"></span>tems in th<span class=\"_ _2\"></span>e crui<span class=\"_ _2\"></span>se indu<span class=\"_ _2\"></span>str<span class=\"_ _2\"></span>y.Work<span class=\"_ _0\"></span> order<span class=\"_ _2\"></span>sWork orders are typic<span class=\"_ _2\"></span>ally ser<span class=\"_ _2\"></span>vice - and maint<span class=\"_ _0\"></span>enance per<span class=\"_ _2\"></span>forme<span class=\"_ _2\"></span>d by the se<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>vic<span class=\"_ _2\"></span>e dep<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>tme<span class=\"_ _2\"></span>nt in the gr<span class=\"_ _2\"></span>oup sub<span class=\"_ _2\"></span>sidiar<span class=\"_ _2\"></span>y S<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>anship Ame<span class=\"_ _2\"></span>ric<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>s Inc ba<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ed in the U<span class=\"_ _2\"></span>S. T<span class=\"_ _2\"></span>he gr<span class=\"_ _2\"></span>oup of<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>rs t<span class=\"_ _2\"></span>ailor-made ser<span class=\"_ _2\"></span>vice and maintenance programs to ens<span class=\"_ _0\"></span>ure the reliability and ef<span class=\"_ _2\"></span>fi<span class=\"_ _2\"></span>cien<span class=\"_ _2\"></span>cy of th<span class=\"_ _2\"></span>e sys<span class=\"_ _2\"></span>tems. Revenu<span class=\"_ _2\"></span>e fro<span class=\"_ _2\"></span>m the sa<span class=\"_ _2\"></span>le of goo<span class=\"_ _2\"></span>ds (chemi<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>ls a<span class=\"_ _2\"></span>nd spa<span class=\"_ _2\"></span>re pa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ts) is re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d at a point i<span class=\"_ _2\"></span>n time whi<span class=\"_ _2\"></span>ch is at de<span class=\"_ _2\"></span>liver<span class=\"_ _3\"></span>y to the customer<span class=\"_ _0\"></span>.Revenu<span class=\"_ _2\"></span>e rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ted a<span class=\"_ _2\"></span>s wor<span class=\"_ _2\"></span>k ord<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>s is re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d in acc<span class=\"_ _2\"></span>ord<span class=\"_ _2\"></span>ance with p<span class=\"_ _2\"></span>erc<span class=\"_ _2\"></span>enta<span class=\"_ _2\"></span>ge of co<span class=\"_ _2\"></span>mpleti<span class=\"_ _2\"></span>on whe<span class=\"_ _2\"></span>re inc<span class=\"_ _2\"></span>urre<span class=\"_ _2\"></span>d co<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s to date is use<span class=\"_ _2\"></span>d a<span class=\"_ _2\"></span>s the inpu<span class=\"_ _2\"></span>t metho<span class=\"_ _2\"></span>d \u2013 fol<span class=\"_ _2\"></span>lowing the p<span class=\"_ _2\"></span>rinc<span class=\"_ _2\"></span>iples a<span class=\"_ _2\"></span>s described for construction contrac<span class=\"_ _2\"></span>ts.Paym<span class=\"_ _2\"></span>ent for s<span class=\"_ _2\"></span>par<span class=\"_ _2\"></span>e par<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s and c<span class=\"_ _2\"></span>onsuma<span class=\"_ _2\"></span>bles a<span class=\"_ _2\"></span>re t<span class=\"_ _2\"></span>ypi<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>lly due within 30 d<span class=\"_ _2\"></span>ays, wo<span class=\"_ _2\"></span>rk or<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>s bet<span class=\"_ _2\"></span>wee<span class=\"_ _2\"></span>n 30 and 6<span class=\"_ _2\"></span>0 days. Disag<span class=\"_ _2\"></span>gregation of revenue from<span class=\"_ _0\"></span> contrac<span class=\"_ _2\"></span>ts with customers2022Proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts (Amounts in<span class=\"_ _0\"></span> NOK million)Cruise<span class=\"_ _23\"> </span>Lan<span class=\"_ _0\"></span>dbas<span class=\"_ _0\"></span>ed<span class=\"_ _143\"> </span><span class=\"ls4a ws5e\">Aftersale<span class=\"_ _2\"></span>s<span class=\"_ _a5\"> </span><span class=\"ff3 ls91 wsa7\">To<span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _2\"></span> </span></span>Major produc<span class=\"_ _2\"></span>t groupsNewbuilding cr<span class=\"_ _2\"></span>uise<span class=\"_ _19c\"> </span>322<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _d7\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _15e\"> </span> <span class=\"_ _9\"></span>-   <span class=\"_ _4d\"> </span><span class=\"ff3 ls16 ws1d\">322.2</span></span>Retrof<span class=\"_ _2\"></span>it<span class=\"_ _dd\"> </span>36.3<span class=\"_ _d7\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _15e\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _a5\"> </span><span class=\"ff3 ls53 ws68\">36.3</span></span>Heat tr<span class=\"_ _2\"></span>eatme<span class=\"_ _2\"></span>nt pro<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s, fur<span class=\"_ _2\"></span>nac<span class=\"_ _2\"></span>es (C.<span class=\"_ _2\"></span>H. Eve<span class=\"_ _2\"></span>nsen)<span class=\"_ _b2\"> </span><span class=\"ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _77\"> </span><span class=\"ls70 ws85\">46<span class=\"_ _2\"></span>.0<span class=\"_ _d5\"> </span></span> <span class=\"_ _8\"> </span>-   <span class=\"_ _a5\"> </span><span class=\"ff3 ls15 ws1b\">46.0</span></span>Biogreen<span class=\"_ _19d\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _18b\"> </span><span class=\"ls60 ws76\">19<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>.1<span class=\"_ _6d\"> </span></span> <span class=\"_ _9\"> </span>-   <span class=\"_ _4d\"> </span></span><span class=\"ff3\">196<span class=\"_ _2\"></span>.1</span>Saf<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>teril<span class=\"_ _19e\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _148\"> </span><span class=\"lsbe wsd3\">35<span class=\"_ _2\"></span>.8<span class=\"_ _d7\"> </span></span> <span class=\"_ _8\"> </span>-   <span class=\"_ _a5\"> </span><span class=\"ff3 ls16 ws1d\">35.8</span></span>Roboti<span class=\"_ _2\"></span>cs<span class=\"_ _19f\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _148\"> </span><span class=\"ls66 ws7b\">26<span class=\"_ _2\"></span>.5<span class=\"_ _d7\"> </span></span> <span class=\"_ _9\"> </span>-   <span class=\"_ _a5\"> </span><span class=\"ff3 ls15 ws1b\">26.<span class=\"_ _2\"></span>5</span></span>Sparepar<span class=\"_ _2\"></span>ts<span class=\"_ _1a0\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _15e\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _4a\"> </span><span class=\"ls5e ws73\">5<span class=\"_ _3\"></span>6<span class=\"_ _2\"></span>.9<span class=\"_ _10d\"> </span><span class=\"ff3 ls57 ws6c\">5<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>.9</span></span>Chemical<span class=\"_ _2\"></span>s<span class=\"_ _121\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _15e\"> </span> <span class=\"_ _9\"></span>-   <span class=\"_ _12e\"> </span><span class=\"ls58 ws6d\">4<span class=\"_ _2\"></span>7.<span class=\"_ _3\"></span>1<span class=\"_ _be\"> </span><span class=\"ff3 ls63 ws79\">4<span class=\"_ _2\"></span>7.<span class=\"_ _3\"></span>1</span></span>Work orders<span class=\"_ _104\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _1a1\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _148\"> </span><span class=\"ls1 ws1\">15.8<span class=\"_ _32\"> </span><span class=\"ff3 ls86 ws9c\">15.8</span></span>T<span class=\"_ _0\"></span>otal r<span class=\"_ _2\"></span>evenue<span class=\"_ _174\"> </span><span class=\"ff6 lsbe wsd3\">35<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.6<span class=\"_ _aa\"> </span></span>304.<span class=\"_ _2\"></span>3<span class=\"_ _a8\"> </span><span class=\"ls5e ws73\">1<span class=\"_ _2\"></span>19.9<span class=\"_ _a4\"> </span></span><span class=\"ls15 ws1b\">78<span class=\"_ _2\"></span>2.8</span>1)Primar<span class=\"_ _2\"></span>y geograp<span class=\"_ _2\"></span>hical marketsNo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>way <span class=\"_ _1a2\"> </span>0.4<span class=\"_ _140\"> </span>1<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>5<span class=\"_ _3\"></span>.9<span class=\"_ _ac\"> </span><span class=\"ls0 ws0\">8.1<span class=\"_ _a7\"> </span><span class=\"ff3 ls4a ws5e\">194<span class=\"_ _2\"></span>.3</span></span>Euro<span class=\"_ _2\"></span>pe<span class=\"_ _1a3\"> </span>282.<span class=\"_ _2\"></span>3<span class=\"_ _149\"> </span>7<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.9<span class=\"_ _be\"> </span><span class=\"ls61 ws77\">26<span class=\"_ _2\"></span>.7<span class=\"_ _140\"> </span><span class=\"ff3 ls63 ws79\">3<span class=\"_ _3\"></span>8<span class=\"_ _3\"></span>7.9</span></span>Out<span class=\"_ _2\"></span>side o<span class=\"_ _2\"></span>f Europe<span class=\"_ _1a4\"> </span>75<span class=\"_ _3\"></span>.9<span class=\"_ _13d\"> </span>3<span class=\"_ _2\"></span>9.<span class=\"_ _3\"></span>6<span class=\"_ _149\"> </span><span class=\"ls70 ws85\">85.0<span class=\"_ _142\"> </span><span class=\"ff3 ls15 ws1b\">2<span class=\"_ _2\"></span>00.<span class=\"_ _2\"></span>5</span></span>T<span class=\"_ _0\"></span>otal r<span class=\"_ _2\"></span>evenue<span class=\"_ _174\"> </span><span class=\"ff6 lsbe wsd3\">35<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.6<span class=\"_ _aa\"> </span></span>304.<span class=\"_ _2\"></span>3<span class=\"_ _a8\"> </span><span class=\"ls5e ws73\">1<span class=\"_ _2\"></span>19.9<span class=\"_ _a4\"> </span></span><span class=\"ls15 ws1b\">78<span class=\"_ _2\"></span>2.8</span>Timing of revenue re<span class=\"_ _2\"></span>cognitionSer<span class=\"_ _3\"></span>vic<span class=\"_ _2\"></span>es and g<span class=\"_ _2\"></span>oo<span class=\"_ _2\"></span>ds tra<span class=\"_ _2\"></span>nsf<span class=\"_ _2\"></span>erre<span class=\"_ _2\"></span>d over tim<span class=\"_ _2\"></span>e<span class=\"_ _27\"> </span>35<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.6<span class=\"_ _aa\"> </span>304.<span class=\"_ _2\"></span>3<span class=\"_ _10d\"> </span><span class=\"ls1 ws1\">15.8<span class=\"_ _aa\"> </span><span class=\"ff3 ls60 ws76\">67<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.7</span></span>Go<span class=\"_ _2\"></span>ods tr<span class=\"_ _2\"></span>ans<span class=\"_ _2\"></span>fer<span class=\"_ _2\"></span>red at a p<span class=\"_ _2\"></span>oint of ti<span class=\"_ _2\"></span>me<span class=\"_ _1a5\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _15e\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _93\"> </span><span class=\"ls62 ws78\">10<span class=\"_ _2\"></span>4.1<span class=\"_ _a7\"> </span><span class=\"ff3 ls13 ws18\">10<span class=\"_ _2\"></span>4.1</span></span>T<span class=\"_ _0\"></span>otal r<span class=\"_ _2\"></span>evenue<span class=\"_ _174\"> </span><span class=\"ff6 lsbe wsd3\">35<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.6<span class=\"_ _aa\"> </span></span>304.<span class=\"_ _2\"></span>3<span class=\"_ _a8\"> </span><span class=\"ls5e ws73\">1<span class=\"_ _2\"></span>19.9<span class=\"_ _a4\"> </span></span><span class=\"ls15 ws1b\">78<span class=\"_ _2\"></span>2.8</span>1) Ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on cu<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>ome<span class=\"_ _2\"></span>r lo<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n.20<span class=\"_ _2\"></span>21 Proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts (Amounts in<span class=\"_ _0\"></span> NOK million)Cruise<span class=\"_ _23\"> </span>Lan<span class=\"_ _0\"></span>dbas<span class=\"_ _0\"></span>ed<span class=\"_ _143\"> </span><span class=\"ls4a ws5e\">Aftersale<span class=\"_ _2\"></span>s<span class=\"_ _a5\"> </span><span class=\"ff3 ls91 wsa7\">To<span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _2\"></span> </span></span>Major produc<span class=\"_ _2\"></span>t groupsNewbuilding cr<span class=\"_ _2\"></span>uise<span class=\"_ _b7\"> </span>263.<span class=\"_ _2\"></span>0<span class=\"_ _d7\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _1a1\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _4d\"> </span><span class=\"ff3 ls15 ws1b\">263.0</span></span>Retrof<span class=\"_ _2\"></span>it<span class=\"_ _1a6\"> </span>31.2<span class=\"_ _d5\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _1a1\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _132\"> </span><span class=\"ff3 ls17 ws1f\">31<span class=\"_ _2\"></span>.2</span></span>Aquacultur<span class=\"_ _2\"></span>e<span class=\"_ _104\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _1a1\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _1a1\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _15e\"> </span><span class=\"ff3\"> <span class=\"_ _9\"></span>-   </span></span>Biogreen<span class=\"_ _19d\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _77\"> </span><span class=\"ls16 ws1d\">6<span class=\"_ _2\"></span>4.5<span class=\"_ _d5\"> </span></span> <span class=\"_ _8\"> </span>-   <span class=\"_ _132\"> </span><span class=\"ff3 ls6b ws80\">6<span class=\"_ _2\"></span>4.5</span></span>Saf<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>teril<span class=\"_ _19e\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _148\"> </span></span>23.<span class=\"_ _2\"></span>8<span class=\"_ _d5\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _a5\"> </span><span class=\"ff3 ls15 ws1b\">23.8</span></span>Roboti<span class=\"_ _2\"></span>cs<span class=\"_ _19f\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _12e\"> </span><span class=\"ls85 ws9b\">19.<span class=\"_ _2\"></span>8<span class=\"_ _6d\"> </span></span> <span class=\"_ _9\"> </span>-   <span class=\"_ _77\"> </span><span class=\"ff3 ls5d ws72\">1<span class=\"_ _2\"></span>9.<span class=\"_ _3\"></span>8</span></span>Sparepar<span class=\"_ _2\"></span>ts<span class=\"_ _1a0\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _15e\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _148\"> </span><span class=\"ls70 ws85\">25.2<span class=\"_ _32\"> </span><span class=\"ff3 ls86 ws9c\">25.<span class=\"_ _2\"></span>2</span></span>Chemical<span class=\"_ _2\"></span>s<span class=\"_ _121\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _1a1\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _77\"> </span><span class=\"ls13 ws18\">14.4<span class=\"_ _32\"> </span><span class=\"ff3 ls1c ws28\">14.4</span></span>Work orders<span class=\"_ _104\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _1a1\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _77\"> </span><span class=\"ls3f ws51\">12.3<span class=\"_ _32\"> </span><span class=\"ff3 ls48 ws5c\">12.3</span></span>T<span class=\"_ _0\"></span>otal r<span class=\"_ _2\"></span>evenue<span class=\"_ _174\"> </span>294.<span class=\"_ _2\"></span>2<span class=\"_ _aa\"> </span>108<span class=\"_ _2\"></span>.0<span class=\"_ _149\"> </span><span class=\"ls5e ws73\">5<span class=\"_ _2\"></span>1<span class=\"_ _3\"></span>.9<span class=\"_ _a4\"> </span></span><span class=\"ls13 ws18\">45<span class=\"_ _2\"></span>4.1</span> 1)Primar<span class=\"_ _2\"></span>y geograp<span class=\"_ _2\"></span>hical marketsNo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>way <span class=\"_ _1a2\"> </span>2.1<span class=\"_ _149\"> </span>35.<span class=\"_ _2\"></span>8<span class=\"_ _99\"> </span><span class=\"ls54 ws69\">3.<span class=\"_ _2\"></span>8<span class=\"_ _32\"> </span><span class=\"ff3 ls1 ws1\">41<span class=\"_ _2\"></span>.6</span></span>Euro<span class=\"_ _2\"></span>pe<span class=\"_ _1a7\"> </span><span class=\"ls85 ws9b\">2<span class=\"_ _2\"></span>59.<span class=\"_ _3\"></span>1<span class=\"_ _be\"> </span><span class=\"ls58 ws6d\">3<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>8<span class=\"_ _45\"> </span></span>9.<span class=\"_ _2\"></span>1<span class=\"_ _a4\"> </span><span class=\"ff3 ls15 ws1b\">30<span class=\"_ _2\"></span>6.0</span></span>Out<span class=\"_ _2\"></span>side o<span class=\"_ _2\"></span>f Europe<span class=\"_ _1a8\"> </span><span class=\"ls54 ws69\">33.0<span class=\"_ _13d\"> </span><span class=\"ls85 ws9b\">3<span class=\"_ _2\"></span>9.<span class=\"_ _2\"></span>7<span class=\"_ _149\"> </span></span>33.8<span class=\"_ _a7\"> </span><span class=\"ff3 ls86 ws9c\">106.<span class=\"_ _2\"></span>4</span></span>T<span class=\"_ _0\"></span>otal r<span class=\"_ _2\"></span>evenue<span class=\"_ _174\"> </span>294.<span class=\"_ _2\"></span>2<span class=\"_ _aa\"> </span>108<span class=\"_ _2\"></span>.0<span class=\"_ _149\"> </span><span class=\"ls5e ws73\">5<span class=\"_ _2\"></span>1<span class=\"_ _3\"></span>.9<span class=\"_ _a4\"> </span></span><span class=\"ls13 ws18\">45<span class=\"_ _2\"></span>4.1</span>Timing of revenue re<span class=\"_ _2\"></span>cognitionSer<span class=\"_ _3\"></span>vic<span class=\"_ _2\"></span>es and g<span class=\"_ _2\"></span>oo<span class=\"_ _2\"></span>ds tra<span class=\"_ _2\"></span>nsf<span class=\"_ _2\"></span>erre<span class=\"_ _2\"></span>d over tim<span class=\"_ _2\"></span>e<span class=\"_ _27\"> </span>294<span class=\"_ _2\"></span>.2<span class=\"_ _aa\"> </span>108<span class=\"_ _2\"></span>.0<span class=\"_ _10d\"> </span><span class=\"ls3f ws51\">12.3<span class=\"_ _142\"> </span><span class=\"ff3 ls1 ws1\">41<span class=\"_ _2\"></span>4.<span class=\"_ _2\"></span>5</span></span>Go<span class=\"_ _2\"></span>ods tr<span class=\"_ _2\"></span>ans<span class=\"_ _2\"></span>fer<span class=\"_ _2\"></span>red at a p<span class=\"_ _2\"></span>oint of ti<span class=\"_ _2\"></span>me<span class=\"_ _1a5\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _15e\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _12e\"> </span><span class=\"ls85 ws9b\">39.<span class=\"_ _2\"></span>6<span class=\"_ _149\"> </span><span class=\"ff3 ls5d ws72\">3<span class=\"_ _2\"></span>9.<span class=\"_ _2\"></span>6</span></span>T<span class=\"_ _0\"></span>otal r<span class=\"_ _2\"></span>evenue<span class=\"_ _174\"> </span>294.<span class=\"_ _2\"></span>2<span class=\"_ _aa\"> </span>108<span class=\"_ _2\"></span>.0<span class=\"_ _149\"> </span><span class=\"ls5e ws73\">5<span class=\"_ _2\"></span>1<span class=\"_ _3\"></span>.9<span class=\"_ _a4\"> </span></span><span class=\"ls13 ws18\">45<span class=\"_ _2\"></span>4.1</span>1) Ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on cu<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>ome<span class=\"_ _2\"></span>r lo<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n.The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up had 2 cus<span class=\"_ _2\"></span>tome<span class=\"_ _2\"></span>rs in 202<span class=\"_ _2\"></span>2 and 2 cu<span class=\"_ _2\"></span>stome<span class=\"_ _2\"></span>rs in 202<span class=\"_ _2\"></span>1 wher<span class=\"_ _2\"></span>e the re<span class=\"_ _2\"></span>venue in<span class=\"_ _2\"></span>div<span class=\"_ _2\"></span>iduall<span class=\"_ _2\"></span>y is mor<span class=\"_ _2\"></span>e than 10 p<span class=\"_ _2\"></span>er cent o<span class=\"_ _2\"></span>f group re<span class=\"_ _0\"></span>venues. Revenue<span class=\"_ _0\"></span> share of total group revenuesIn NOK<span class=\"_ _0\"></span> million<span class=\"_ _b8\"> </span><span class=\"ls0 ws0\">In p<span class=\"_ _2\"></span>er ce<span class=\"_ _2\"></span>nt</span>2022<span class=\"_ _cb\"> </span><span class=\"ff6 ls54 ws69\">2021<span class=\"_ _158\"> </span></span>2022<span class=\"_ _cb\"> </span><span class=\"ff6 ls54 ws69\">2021</span>Co<span class=\"_ _2\"></span>mpa<span class=\"_ _2\"></span>ny 1<span class=\"_ _1a9\"> </span><span class=\"ff3 ls60 ws76\">2<span class=\"_ _2\"></span>1<span class=\"_ _3\"></span>3<span class=\"_ _2\"></span>.7<span class=\"_ _db\"> </span></span><span class=\"ls7c ws92\">1<span class=\"_ _2\"></span>28.5<span class=\"_ _5b\"> </span><span class=\"ff3 ls63 ws79\">2<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>3<span class=\"_ _2\"></span>%<span class=\"_ _ac\"> </span></span><span class=\"ls58 ws6d\">2<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>0<span class=\"_ _3\"></span>%</span></span>Co<span class=\"_ _2\"></span>mpa<span class=\"_ _2\"></span>ny 2<span class=\"_ _168\"> </span><span class=\"ff3 ls86 ws9c\">105.8<span class=\"_ _d5\"> </span></span><span class=\"ls64 ws7a\">62.5<span class=\"_ _190\"> </span><span class=\"ff3 ls7c ws92\">1<span class=\"_ _2\"></span>3.5%<span class=\"_ _172\"> </span></span><span class=\"ls5e ws73\">1<span class=\"_ _3\"></span>3<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>%</span></span>Af<span class=\"_ _2\"></span>ter<span class=\"_ _2\"></span>sale<span class=\"_ _2\"></span>s and L<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>dba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d segm<span class=\"_ _2\"></span>ent do<span class=\"_ _2\"></span>es not h<span class=\"_ _2\"></span>ave any cus<span class=\"_ _2\"></span>tom-er<span class=\"_ _2\"></span>s wher<span class=\"_ _2\"></span>e the rev<span class=\"_ _2\"></span>enue le<span class=\"_ _2\"></span>vel excee<span class=\"_ _2\"></span>ds 10 pe<span class=\"_ _2\"></span>r cent o<span class=\"_ _2\"></span>f the gr<span class=\"_ _2\"></span>oup's revenue.Ag<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>regate<span class=\"_ _2\"></span>d amo<span class=\"_ _2\"></span>unt of the tr<span class=\"_ _2\"></span>ans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tion pr<span class=\"_ _2\"></span>ice a<span class=\"_ _2\"></span>lloc<span class=\"_ _2\"></span>ate<span class=\"_ _2\"></span>d to the per<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>orm<span class=\"_ _2\"></span>ance o<span class=\"_ _2\"></span>bligati<span class=\"_ _2\"></span>on that ar<span class=\"_ _2\"></span>e par<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ally or f<span class=\"_ _2\"></span>ully uns<span class=\"_ _2\"></span>atis<span class=\"_ _2\"></span>fie<span class=\"_ _2\"></span>d is NO<span class=\"_ _2\"></span>K 1 1<span class=\"_ _0\"></span>90 m<span class=\"_ _2\"></span>illio<span class=\"_ _2\"></span>n at year en<span class=\"_ _2\"></span>d 2022.This i<span class=\"_ _2\"></span>s con<span class=\"_ _2\"></span>sisten<span class=\"_ _2\"></span>t with the o<span class=\"_ _2\"></span>rder b<span class=\"_ _2\"></span>ackl<span class=\"_ _2\"></span>og of NO<span class=\"_ _2\"></span>K 1 1<span class=\"_ _0\"></span>9<span class=\"_ _2\"></span>0 millio<span class=\"_ _2\"></span>n. The b<span class=\"_ _2\"></span>ackl<span class=\"_ _2\"></span>og will b<span class=\"_ _2\"></span>e rec<span class=\"_ _2\"></span>ogn<span class=\"_ _2\"></span>ised a<span class=\"_ _2\"></span>s r<span class=\"_ _2\"></span>evenue o<span class=\"_ _2\"></span>f the nex<span class=\"_ _2\"></span>t six ye<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>s, wher<span class=\"_ _2\"></span>e the mo<span class=\"_ _2\"></span>st sig<span class=\"_ _2\"></span>nifi<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>nt reven<span class=\"_ _2\"></span>ue re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nition w<span class=\"_ _2\"></span>ill oc<span class=\"_ _2\"></span>cur ove<span class=\"_ _2\"></span>r the nex<span class=\"_ _2\"></span>t thr<span class=\"_ _2\"></span>ee yea<span class=\"_ _2\"></span>rs<span class=\"_ _2\"></span>. As<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>ts re<span class=\"_ _2\"></span>lat<span class=\"_ _2\"></span>ed to c<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>ts wit<span class=\"_ _2\"></span>h cus<span class=\"_ _2\"></span>tom<span class=\"_ _2\"></span>ers(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _1aa\"> </span><span class=\"ff3 ls53 ws68\">2022<span class=\"_ _cb\"> </span><span class=\"ff6 ls54 ws69\">2021</span></span>T<span class=\"_ _0\"></span>rade receivables<span class=\"_ _1ab\"> </span><span class=\"ff3\">192<span class=\"_ _2\"></span>.1<span class=\"_ _45\"> </span></span><span class=\"ls1d ws2e\">122.<span class=\"_ _2\"></span>3</span>Contract a<span class=\"_ _2\"></span>ssets<span class=\"_ _1ac\"> </span><span class=\"ff3 ls5d ws72\">3<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>9.<span class=\"_ _3\"></span>2<span class=\"_ _115\"> </span></span><span class=\"ls60 ws76\">19<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>0</span>Contract accr<span class=\"_ _2\"></span>uals<span class=\"_ _1ad\"> </span><span class=\"ff3 ls1 ws1\">1<span class=\"_ _2\"></span>41<span class=\"_ _2\"></span>.0<span class=\"_ _d9\"> </span></span><span class=\"ls55 ws6a\">96.<span class=\"_ _2\"></span>4</span>Co<span class=\"_ _2\"></span>ntra<span class=\"_ _2\"></span>ct a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ets c<span class=\"_ _2\"></span>onsi<span class=\"_ _2\"></span>st of re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d reve<span class=\"_ _2\"></span>nue le<span class=\"_ _2\"></span>ss pay<span class=\"_ _2\"></span>ment r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>eive<span class=\"_ _2\"></span>d fro<span class=\"_ _2\"></span>m custo<span class=\"_ _2\"></span>mer<span class=\"_ _2\"></span>s.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__27-1": {
   "value": "2.1<span class=\"_ _2\"></span>2 Revenue recog<span class=\"_ _2\"></span>nitionThe accounting<span class=\"_ _0\"></span> policies for the group<span class=\"_ _c8\"></span>\u00b4<span class=\"_ _c8\"></span>s revenue from contracts with cu<span class=\"_ _2\"></span>stom<span class=\"_ _2\"></span>ers a<span class=\"_ _2\"></span>re expl<span class=\"_ _2\"></span>ain<span class=\"_ _2\"></span>ed in note 5<span class=\"_ _2\"></span>.NOTE 05 <span class=\"_ _9\"></span> <span class=\"fc6\">SEGME<span class=\"_ _2\"></span>NTS AND RE<span class=\"_ _2\"></span>VE<span class=\"_ _2\"></span>NUE</span>The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up ha<span class=\"_ _2\"></span>s identi<span class=\"_ _2\"></span>fie<span class=\"_ _2\"></span>d thre<span class=\"_ _2\"></span>e rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>ble op<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>ating seg<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s a<span class=\"_ _2\"></span>s of De<span class=\"_ _2\"></span>cemb<span class=\"_ _2\"></span>er 31, 202<span class=\"_ _2\"></span>2; Proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts C<span class=\"_ _2\"></span>ruis<span class=\"_ _2\"></span>e, L<span class=\"_ _2\"></span>andb<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>ed an<span class=\"_ _2\"></span>d Af<span class=\"_ _2\"></span>ter<span class=\"_ _2\"></span>sale<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>e gr<span class=\"_ _2\"></span>oup's man<span class=\"_ _2\"></span>age<span class=\"_ _2\"></span>ment us<span class=\"_ _2\"></span>es the o<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>ating prof<span class=\"_ _2\"></span>it fo<span class=\"_ _2\"></span>r each s<span class=\"_ _2\"></span>egme<span class=\"_ _2\"></span>nt for a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>sment<span class=\"_ _2\"></span>s of the s<span class=\"_ _2\"></span>egme<span class=\"_ _2\"></span>nt<span class=\"_ _1\"></span>\u00b4<span class=\"_ _1\"></span>s per<span class=\"_ _2\"></span>formance and for allocatin<span class=\"_ _0\"></span>g resources<span class=\"_ _2\"></span>. All t<span class=\"_ _0\"></span>rans<span class=\"_ _2\"></span>actions bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en ope<span class=\"_ _2\"></span>rating s<span class=\"_ _2\"></span>egm<span class=\"_ _2\"></span>ents a<span class=\"_ _2\"></span>re ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on ma<span class=\"_ _2\"></span>rket ter<span class=\"_ _2\"></span>ms.Projec<span class=\"_ _2\"></span>ts CruisePro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>ts un<span class=\"_ _2\"></span>der th<span class=\"_ _2\"></span>e proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts c<span class=\"_ _2\"></span>ruic<span class=\"_ _2\"></span>e seg<span class=\"_ _2\"></span>ment ar<span class=\"_ _2\"></span>e sys<span class=\"_ _2\"></span>tems deli<span class=\"_ _2\"></span>vere<span class=\"_ _2\"></span>d fr<span class=\"_ _2\"></span>om Vow AS<span class=\"_ _2\"></span>A throug<span class=\"_ _2\"></span>h it<span class=\"_ _2\"></span>s subsidia<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y Sc<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>ship A<span class=\"_ _2\"></span>S wher<span class=\"_ _2\"></span>e we pro<span class=\"_ _2\"></span>vide a<span class=\"_ _2\"></span>dva<span class=\"_ _2\"></span>nce<span class=\"_ _2\"></span>d sys<span class=\"_ _2\"></span>tems wi<span class=\"_ _2\"></span>th techn<span class=\"_ _2\"></span>olog<span class=\"_ _2\"></span>ies fo<span class=\"_ _2\"></span>r pro<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>ssing wa<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>te and pur<span class=\"_ _2\"></span>if<span class=\"_ _2\"></span>yi<span class=\"_ _2\"></span>ng wa<span class=\"_ _2\"></span>stewater f<span class=\"_ _2\"></span>or cr<span class=\"_ _2\"></span>uise ship<span class=\"_ _2\"></span>s and aqua<span class=\"_ _2\"></span>culture. P<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tion of S<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>anship s<span class=\"_ _2\"></span>yste<span class=\"_ _2\"></span>ms is out<span class=\"_ _2\"></span>so<span class=\"_ _2\"></span>urce<span class=\"_ _2\"></span>d to subc<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tors a<span class=\"_ _2\"></span>s th<span class=\"_ _2\"></span>e main ac<span class=\"_ _2\"></span>tiv<span class=\"_ _2\"></span>itie<span class=\"_ _2\"></span>s in the subs<span class=\"_ _2\"></span>idiar<span class=\"_ _2\"></span>y a<span class=\"_ _2\"></span>re R&amp;D, engineering, sales and marketing, projec<span class=\"_ _2\"></span>t management and ser<span class=\"_ _2\"></span>vic<span class=\"_ _2\"></span>e.LandbasedSa<span class=\"_ _2\"></span>les with<span class=\"_ _2\"></span>in the l<span class=\"_ _2\"></span>andb<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>ed seg<span class=\"_ _2\"></span>men<span class=\"_ _2\"></span>t are sy<span class=\"_ _2\"></span>stem<span class=\"_ _2\"></span>s and so<span class=\"_ _2\"></span>lution<span class=\"_ _2\"></span>s prov<span class=\"_ _2\"></span>ide<span class=\"_ _2\"></span>d by the g<span class=\"_ _2\"></span>roup thr<span class=\"_ _2\"></span>oug<span class=\"_ _2\"></span>h its sub<span class=\"_ _2\"></span>sidiar<span class=\"_ _3\"></span>y ET<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>A an<span class=\"_ _2\"></span>d throug<span class=\"_ _2\"></span>h the No<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>wegia<span class=\"_ _2\"></span>n ope<span class=\"_ _2\"></span>rati<span class=\"_ _2\"></span>ons. T<span class=\"_ _2\"></span>he S<span class=\"_ _2\"></span>egme<span class=\"_ _2\"></span>nt desig<span class=\"_ _2\"></span>ns an<span class=\"_ _2\"></span>d prov<span class=\"_ _2\"></span>ides pl<span class=\"_ _2\"></span>ants f<span class=\"_ _2\"></span>or pro<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>ssing bi<span class=\"_ _2\"></span>oma<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>, foo<span class=\"_ _2\"></span>d pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s, and in<span class=\"_ _2\"></span>dus<span class=\"_ _2\"></span>tr<span class=\"_ _2\"></span>y resi<span class=\"_ _2\"></span>dues<span class=\"_ _2\"></span>, whic<span class=\"_ _2\"></span>h are wi<span class=\"_ _2\"></span>desp<span class=\"_ _2\"></span>read in th<span class=\"_ _2\"></span>e se<span class=\"_ _2\"></span>ctor<span class=\"_ _2\"></span>s of env<span class=\"_ _2\"></span>iron<span class=\"_ _2\"></span>ment, agro<span class=\"_ _2\"></span>-food and energy.Aft<span class=\"_ _2\"></span>ers<span class=\"_ _2\"></span>ales seg<span class=\"_ _2\"></span>mentRevenu<span class=\"_ _2\"></span>e in the af<span class=\"_ _2\"></span>ter s<span class=\"_ _2\"></span>ales s<span class=\"_ _2\"></span>egme<span class=\"_ _2\"></span>nt are s<span class=\"_ _2\"></span>ales o<span class=\"_ _2\"></span>f spar<span class=\"_ _2\"></span>e par<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s, con<span class=\"_ _2\"></span>sumabl<span class=\"_ _2\"></span>es and s<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vi<span class=\"_ _2\"></span>ces tow<span class=\"_ _2\"></span>ards s<span class=\"_ _2\"></span>hipown<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>e long-term reve<span class=\"_ _2\"></span>nue ba<span class=\"_ _2\"></span>se w<span class=\"_ _2\"></span>ithin af<span class=\"_ _2\"></span>ter<span class=\"_ _2\"></span>sal<span class=\"_ _2\"></span>es is in<span class=\"_ _2\"></span>crea<span class=\"_ _2\"></span>sing w<span class=\"_ _2\"></span>ith the in<span class=\"_ _2\"></span>crea<span class=\"_ _2\"></span>sing numbe<span class=\"_ _2\"></span>r of cr<span class=\"_ _2\"></span>uise ship<span class=\"_ _2\"></span>s with the g<span class=\"_ _2\"></span>rou<span class=\"_ _2\"></span>ps sy<span class=\"_ _2\"></span>stems in<span class=\"_ _2\"></span>sta<span class=\"_ _2\"></span>lled<span class=\"_ _2\"></span>.Financial i<span class=\"_ _0\"></span>nformation operating segments: 20<span class=\"_ _2\"></span>22 Proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts (Amounts in<span class=\"_ _0\"></span> NOK million)Cruise<span class=\"_ _143\"> </span>Lan<span class=\"_ _0\"></span>dbas<span class=\"_ _0\"></span>ed<span class=\"_ _7a\"> </span>Afters<span class=\"_ _2\"></span>ales<span class=\"_ _18b\"> </span><span class=\"ls5f ws74\">Admin.<span class=\"_ _13d\"> </span><span class=\"ff3 ls91 wsa7\">To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _2\"></span> </span></span>Revenue<span class=\"_ _18c\"> </span>358<span class=\"_ _2\"></span>.6<span class=\"_ _77\"> </span>30<span class=\"_ _2\"></span>4.<span class=\"_ _2\"></span>3<span class=\"_ _32\"> </span>1<span class=\"_ _2\"></span>19.9<span class=\"_ _4c\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _aa\"> </span><span class=\"ff3 ls15 ws1b\">782<span class=\"_ _2\"></span>.8</span></span>T<span class=\"_ _0\"></span>otal r<span class=\"_ _2\"></span>evenue<span class=\"_ _18d\"> </span><span class=\"ff6 lsbe wsd3\">358<span class=\"_ _2\"></span>.6<span class=\"_ _77\"> </span></span>30<span class=\"_ _2\"></span>4.<span class=\"_ _2\"></span>3<span class=\"_ _32\"> </span>1<span class=\"_ _2\"></span>19.9<span class=\"_ _4c\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _aa\"> </span></span>782<span class=\"_ _2\"></span>.8Co<span class=\"_ _2\"></span>st of s<span class=\"_ _2\"></span>ales<span class=\"_ _18e\"> </span>(2<span class=\"_ _2\"></span>35.<span class=\"_ _2\"></span>8)<span class=\"_ _86\"> </span>(17<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>0)<span class=\"_ _148\"> </span><span class=\"ls83 ws99\">(<span class=\"_ _2\"></span>76<span class=\"_ _3\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _d7\"> </span></span><span class=\"ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _93\"> </span><span class=\"ff3 ls63 ws79\">(<span class=\"_ _2\"></span>4<span class=\"_ _3\"></span>8<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>2<span class=\"_ _2\"></span>)</span></span>Employe<span class=\"_ _2\"></span>e expe<span class=\"_ _2\"></span>nse<span class=\"_ _2\"></span>s<span class=\"_ _6e\"> </span>(37<span class=\"_ _0\"></span>.0)<span class=\"_ _a5\"> </span>(5<span class=\"_ _2\"></span>8.<span class=\"_ _2\"></span>5)<span class=\"_ _a5\"> </span>(<span class=\"_ _2\"></span>24<span class=\"_ _2\"></span>.<span class=\"_ _3\"></span>3)<span class=\"_ _18f\"> </span><span class=\"ls61 ws77\">(6<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _4d\"> </span><span class=\"ff3 ls15 ws1b\">(<span class=\"_ _0\"></span>1<span class=\"_ _2\"></span>26.6)</span></span>Other operating expenses<span class=\"_ _a9\"> </span>(8.8<span class=\"_ _0\"></span>)<span class=\"_ _a5\"> </span>(33.2)<span class=\"_ _80\"> </span>(5.<span class=\"_ _2\"></span>2)<span class=\"_ _148\"> </span><span class=\"ls85 ws9b\">(<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>9.<span class=\"_ _3\"></span>6)<span class=\"_ _a5\"> </span><span class=\"ff3 lsb1 wsfc\">(76<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8)</span></span>EBI<span class=\"_ _2\"></span>TDA before non-recurring items<span class=\"_ _56\"> </span>7<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>.9<span class=\"_ _172\"> </span>3<span class=\"_ _3\"></span>7.<span class=\"_ _2\"></span>7<span class=\"_ _31\"> </span>14.0<span class=\"_ _149\"> </span><span class=\"lsb5 ws100\">(36<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4)<span class=\"_ _133\"> </span></span><span class=\"lsb2 wsfd\">92.2</span>EB<span class=\"_ _0\"></span>ITDA before non<span class=\"_ _0\"></span>-recurrin<span class=\"_ _2\"></span>g items margin<span class=\"_ _190\"> </span>21.4% <span class=\"_ _18b\"> </span>12.4% <span class=\"_ _142\"> </span><span class=\"lsb7 ws102\">1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>%<span class=\"_ _2\"></span> <span class=\"_ _7e\"> </span><span class=\"ff15 ls7f ws95\">11<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8% </span></span>Non-recurri<span class=\"_ _0\"></span>ng it<span class=\"_ _0\"></span>ems<span class=\"_ _191\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _192\"> </span><span class=\"lsb9 ws105\">(4<span class=\"_ _2\"></span>.5<span class=\"_ _2\"></span>)<span class=\"_ _d7\"> </span></span> <span class=\"_ _8\"> </span>-   <span class=\"_ _80\"> </span><span class=\"ls62 ws78\">(2<span class=\"_ _2\"></span>.2<span class=\"_ _2\"></span>)<span class=\"_ _12d\"> </span><span class=\"ff3 ls60 ws76\">(<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)</span></span>EB<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>TDA<span class=\"_ _193\"> </span>76<span class=\"_ _2\"></span>.9<span class=\"_ _192\"> </span>33.<span class=\"_ _2\"></span>2<span class=\"_ _18f\"> </span>14.0<span class=\"_ _13d\"> </span><span class=\"lsb6 ws101\">(3<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6)<span class=\"_ _10d\"> </span></span><span class=\"ls86 ws9c\">85.5</span>Depreciation and amortisation<span class=\"_ _3f\"> </span>(<span class=\"_ _2\"></span>19.<span class=\"_ _3\"></span>2<span class=\"_ _2\"></span>)<span class=\"_ _12e\"> </span>(1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>)<span class=\"_ _80\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.4)<span class=\"_ _6d\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _132\"> </span><span class=\"ff3 ws0\">(3<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.5<span class=\"_ _2\"></span>)</span></span>Impairm<span class=\"_ _2\"></span>ent<span class=\"_ _194\"> </span>(0.1)<span class=\"_ _6d\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"></span>-   <span class=\"_ _192\"> </span><span class=\"lsb6 ws101\">(<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6)<span class=\"_ _d7\"> </span></span> <span class=\"_ _8\"> </span>-   <span class=\"_ _80\"> </span><span class=\"ff3 ls60 ws76\">(<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.7<span class=\"_ _3\"></span>)</span></span>Operating profit<span class=\"_ _195\"> </span>5<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>6<span class=\"_ _192\"> </span>22.3<span class=\"_ _18f\"> </span>12<span class=\"_ _2\"></span>.1<span class=\"_ _149\"> </span><span class=\"lsb6 ws101\">(<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6)<span class=\"_ _133\"> </span></span><span class=\"ls15 ws1b\">53.<span class=\"_ _2\"></span>3</span>20<span class=\"_ _2\"></span>21 Proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts (Amounts in<span class=\"_ _0\"></span> NOK million)Cruise<span class=\"_ _143\"> </span>Lan<span class=\"_ _0\"></span>dbas<span class=\"_ _0\"></span>ed<span class=\"_ _7a\"> </span>Afters<span class=\"_ _2\"></span>ales<span class=\"_ _18b\"> </span><span class=\"ls5f ws74\">Admin.<span class=\"_ _13d\"> </span><span class=\"ff3 ls91 wsa7\">To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _2\"></span> </span></span>Revenue<span class=\"_ _18c\"> </span>294.2<span class=\"_ _148\"> </span>108<span class=\"_ _2\"></span>.0<span class=\"_ _192\"> </span>5<span class=\"_ _2\"></span>1<span class=\"_ _3\"></span>.9<span class=\"_ _4c\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _aa\"> </span><span class=\"ff3 ls13 ws18\">45<span class=\"_ _2\"></span>4.1</span></span>T<span class=\"_ _0\"></span>otal r<span class=\"_ _2\"></span>evenue<span class=\"_ _16b\"> </span>294<span class=\"_ _2\"></span>.2<span class=\"_ _148\"> </span>108<span class=\"_ _2\"></span>.0<span class=\"_ _192\"> </span>5<span class=\"_ _2\"></span>1<span class=\"_ _3\"></span>.9<span class=\"_ _4c\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _aa\"> </span></span>45<span class=\"_ _2\"></span>4.1Co<span class=\"_ _2\"></span>st of s<span class=\"_ _2\"></span>ales<span class=\"_ _196\"> </span>(19<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>)<span class=\"_ _4a\"> </span>(<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>)<span class=\"_ _77\"> </span><span class=\"lsb5 ws100\">(<span class=\"_ _2\"></span>31<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4)<span class=\"_ _d7\"> </span></span><span class=\"ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _4d\"> </span><span class=\"ff3 ls6b ws80\">(<span class=\"_ _0\"></span>282<span class=\"_ _2\"></span>.5)</span></span>Employe<span class=\"_ _2\"></span>e expe<span class=\"_ _2\"></span>nse<span class=\"_ _2\"></span>s<span class=\"_ _e3\"> </span>(<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>5<span class=\"_ _3\"></span>)<span class=\"_ _12e\"> </span>(39.5)<span class=\"_ _4a\"> </span>(<span class=\"_ _2\"></span>19.<span class=\"_ _3\"></span>3)<span class=\"_ _18f\"> </span><span class=\"lsb5 ws100\">(4<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4)<span class=\"_ _132\"> </span><span class=\"ff3 lsbe wsd3\">(9<span class=\"_ _2\"></span>0.<span class=\"_ _2\"></span>8)</span></span>Other operating expenses<span class=\"_ _a9\"> </span>(<span class=\"_ _2\"></span>3.<span class=\"_ _2\"></span>4)<span class=\"_ _12e\"> </span>(19.7<span class=\"_ _3\"></span>)<span class=\"_ _192\"> </span>(<span class=\"_ _2\"></span>0<span class=\"_ _3\"></span>.9)<span class=\"_ _148\"> </span><span class=\"lsb6 ws101\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6)<span class=\"_ _a5\"> </span><span class=\"ff3 ls5d ws72\">(<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>9.<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>)</span></span>EBI<span class=\"_ _2\"></span>TDA before non-recurring items<span class=\"_ _197\"> </span>6<span class=\"_ _2\"></span>7.<span class=\"_ _2\"></span>9<span class=\"_ _45\"> </span>(<span class=\"_ _9\"></span>7.<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>)<span class=\"_ _198\"> </span>0.4<span class=\"_ _149\"> </span><span class=\"ls62 ws78\">(20.1)<span class=\"_ _133\"> </span></span><span class=\"ls1 ws1\">41<span class=\"_ _2\"></span>.1</span>EB<span class=\"_ _0\"></span>ITDA before non<span class=\"_ _0\"></span>-recurrin<span class=\"_ _2\"></span>g items margin<span class=\"_ _5b\"> </span>23.<span class=\"_ _0\"></span>1% <span class=\"_ _142\"> </span>(6<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>%)<span class=\"_ _d0\"> </span><span class=\"lsb7 ws102\">0.7<span class=\"_ _2\"></span>%<span class=\"_ _2\"></span> <span class=\"_ _199\"> </span><span class=\"ff15 ls5d ws72\">9.<span class=\"_ _2\"></span>1%<span class=\"_ _2\"></span> </span></span>Non-recurri<span class=\"_ _0\"></span>ng it<span class=\"_ _0\"></span>ems<span class=\"_ _50\"> </span>(1<span class=\"_ _2\"></span>.1)<span class=\"_ _18f\"> </span>(3.0)<span class=\"_ _d7\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _192\"> </span><span class=\"ls61 ws77\">(5<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _80\"> </span><span class=\"ff3 ls5d ws72\">(<span class=\"_ _2\"></span>9.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>)</span></span>EB<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>TDA<span class=\"_ _4e\"> </span>66.<span class=\"_ _2\"></span>8<span class=\"_ _149\"> </span><span class=\"lsb4 wsff\">(10.1<span class=\"_ _2\"></span>)<span class=\"_ _ac\"> </span><span class=\"ls5f ws74\">0.4<span class=\"_ _149\"> </span></span>(25.<span class=\"_ _2\"></span>8)<span class=\"_ _32\"> </span></span><span class=\"ls17 ws1f\">31<span class=\"_ _2\"></span>.3</span>Depreciation and amortisation<span class=\"_ _19a\"> </span>(<span class=\"_ _3\"></span>7.<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>)<span class=\"_ _148\"> </span>(1<span class=\"_ _2\"></span>4.<span class=\"_ _2\"></span>5)<span class=\"_ _80\"> </span>(<span class=\"_ _0\"></span>1.2)<span class=\"_ _d5\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _77\"> </span><span class=\"ff3 ls60 ws76\">(<span class=\"_ _2\"></span>2<span class=\"_ _3\"></span>3<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)</span></span>Impairm<span class=\"_ _2\"></span>ent<span class=\"_ _194\"> </span>(<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6)<span class=\"_ _6d\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"></span>-   <span class=\"_ _6d\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _6d\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _80\"> </span><span class=\"ff3 ls15 ws1b\">(0.6)</span></span>Operating profit<span class=\"_ _19b\"> </span>58.3<span class=\"_ _149\"> </span>(<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6)<span class=\"_ _192\"> </span>(<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>)<span class=\"_ _77\"> </span><span class=\"lsb4 wsff\">(2<span class=\"_ _2\"></span>5.<span class=\"_ _2\"></span>8)<span class=\"_ _ac\"> </span></span><span class=\"ls63 ws79\">7.<span class=\"_ _3\"></span>1</span>REVEN<span class=\"_ _2\"></span>UE FROM<span class=\"_ _0\"></span> CONTR<span class=\"_ _2\"></span>ACTS WITH CUSTOMERS:Pro<span class=\"_ _2\"></span>jec<span class=\"_ _2\"></span>ts C<span class=\"_ _2\"></span>ruic<span class=\"_ _2\"></span>e seg<span class=\"_ _2\"></span>men<span class=\"_ _2\"></span>t - pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>ts a<span class=\"_ _2\"></span>nd se<span class=\"_ _2\"></span>rv<span class=\"_ _2\"></span>ice<span class=\"_ _2\"></span>sNewbuilding cruiseThe g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up deli<span class=\"_ _2\"></span>ver<span class=\"_ _2\"></span>s clean s<span class=\"_ _2\"></span>hip sys<span class=\"_ _2\"></span>tems to shi<span class=\"_ _2\"></span>pyard<span class=\"_ _2\"></span>s for newbuild<span class=\"_ _0\"></span> cons<span class=\"_ _2\"></span>tructions which i<span class=\"_ _0\"></span>ncludes advance<span class=\"_ _2\"></span>d wastewater<span class=\"_ _0\"></span> purification, wa<span class=\"_ _2\"></span>ste management and food waste processing. Retrofi<span class=\"_ _2\"></span>tRetrof<span class=\"_ _2\"></span>it ar<span class=\"_ _2\"></span>e deli<span class=\"_ _2\"></span>veri<span class=\"_ _2\"></span>es of the g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>ups adv<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>ed sy<span class=\"_ _2\"></span>stem<span class=\"_ _2\"></span>s to shipow<span class=\"_ _2\"></span>ner<span class=\"_ _2\"></span>s for sh<span class=\"_ _2\"></span>ips that ar<span class=\"_ _2\"></span>e in op<span class=\"_ _2\"></span>erati<span class=\"_ _2\"></span>ons. La<span class=\"_ _2\"></span>ndba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d seg<span class=\"_ _2\"></span>me<span class=\"_ _2\"></span>nt - pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>ts a<span class=\"_ _2\"></span>nd se<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>vic<span class=\"_ _2\"></span>esHeat treatm<span class=\"_ _0\"></span>ent processes, furnacesIn 2022, Vow acq<span class=\"_ _2\"></span>uired C<span class=\"_ _2\"></span>.H<span class=\"_ _2\"></span>. Even<span class=\"_ _2\"></span>sen. A sp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ialis<span class=\"_ _2\"></span>t in ene<span class=\"_ _2\"></span>rg<span class=\"_ _2\"></span>y ef<span class=\"_ _2\"></span>fi<span class=\"_ _2\"></span>cient s<span class=\"_ _2\"></span>olutio<span class=\"_ _2\"></span>ns for h<span class=\"_ _2\"></span>eat tre<span class=\"_ _2\"></span>atment p<span class=\"_ _2\"></span>roc<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>ses, i<span class=\"_ _2\"></span>t devel<span class=\"_ _2\"></span>ops, desig<span class=\"_ _2\"></span>ns an<span class=\"_ _2\"></span>d fab<span class=\"_ _2\"></span>ric<span class=\"_ _2\"></span>ates in<span class=\"_ _2\"></span>dustr<span class=\"_ _2\"></span>ial fu<span class=\"_ _2\"></span>rnac<span class=\"_ _2\"></span>es an<span class=\"_ _2\"></span>d equip<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>. C.<span class=\"_ _2\"></span>H. Evens<span class=\"_ _2\"></span>en is al<span class=\"_ _2\"></span>so a sp<span class=\"_ _2\"></span>eci<span class=\"_ _2\"></span>alis<span class=\"_ _2\"></span>t in hot-dip ga<span class=\"_ _2\"></span>lvaniz<span class=\"_ _2\"></span>ing.BiogreenBiog<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>en is a pate<span class=\"_ _2\"></span>nted py<span class=\"_ _2\"></span>roly<span class=\"_ _2\"></span>sis pro<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>ss fo<span class=\"_ _2\"></span>r conver<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ing biom<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>s, pl<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>sti<span class=\"_ _2\"></span>cs a<span class=\"_ _2\"></span>nd wa<span class=\"_ _2\"></span>ste into e<span class=\"_ _2\"></span>ner<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>y and use<span class=\"_ _2\"></span>ful pr<span class=\"_ _2\"></span>odu<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s. The v<span class=\"_ _2\"></span>alor<span class=\"_ _2\"></span>isati<span class=\"_ _2\"></span>on of wa<span class=\"_ _2\"></span>ste i<span class=\"_ _2\"></span>s done w<span class=\"_ _2\"></span>ith co<span class=\"_ _2\"></span>nversi<span class=\"_ _2\"></span>on into hig<span class=\"_ _2\"></span>h value product<span class=\"_ _2\"></span>s such as biofuel, biochar and with conv<span class=\"_ _0\"></span>er<span class=\"_ _2\"></span>sion of pla<span class=\"_ _2\"></span>stics to electricity.SafesterilSaf<span class=\"_ _2\"></span>este<span class=\"_ _2\"></span>ril is a p<span class=\"_ _2\"></span>atented s<span class=\"_ _2\"></span>teril<span class=\"_ _2\"></span>isatio<span class=\"_ _2\"></span>n pro<span class=\"_ _2\"></span>ces<span class=\"_ _2\"></span>s for f<span class=\"_ _2\"></span>oo<span class=\"_ _2\"></span>d and pharmaceutical ingredients<span class=\"_ _2\"></span>.Robotic<span class=\"_ _2\"></span>sThe g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up, throug<span class=\"_ _2\"></span>h the E<span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>A subsid<span class=\"_ _2\"></span>iar<span class=\"_ _2\"></span>y A<span class=\"_ _2\"></span>sco<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>o, prov<span class=\"_ _2\"></span>ide industrial robotics solution<span class=\"_ _0\"></span>s including robot<span class=\"_ _0\"></span>ic systems for waste recycling<span class=\"_ _0\"></span> processes.Revenu<span class=\"_ _2\"></span>e fro<span class=\"_ _2\"></span>m sale<span class=\"_ _2\"></span>s unde<span class=\"_ _2\"></span>r Proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts Cr<span class=\"_ _2\"></span>uise a<span class=\"_ _2\"></span>nd L<span class=\"_ _2\"></span>andb<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>sed seg<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s are c<span class=\"_ _2\"></span>ons<span class=\"_ _2\"></span>truc<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n contr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>ts th<span class=\"_ _2\"></span>at t<span class=\"_ _2\"></span>ypic<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>ly cont<span class=\"_ _2\"></span>ain the fo<span class=\"_ _2\"></span>llowing e<span class=\"_ _2\"></span>lement<span class=\"_ _2\"></span>s: De<span class=\"_ _2\"></span>sign a<span class=\"_ _2\"></span>nd engi<span class=\"_ _2\"></span>nee<span class=\"_ _2\"></span>ring<span class=\"_ _2\"></span>, pr<span class=\"_ _2\"></span>oduc<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n and d<span class=\"_ _2\"></span>elive<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y, commiss<span class=\"_ _2\"></span>ioning<span class=\"_ _2\"></span>. Ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on eva<span class=\"_ _2\"></span>luation d<span class=\"_ _2\"></span>one by mana<span class=\"_ _2\"></span>gem<span class=\"_ _2\"></span>ent, the<span class=\"_ _2\"></span>se el<span class=\"_ _2\"></span>ement<span class=\"_ _2\"></span>s are n<span class=\"_ _2\"></span>ot co<span class=\"_ _2\"></span>nside<span class=\"_ _2\"></span>red a<span class=\"_ _2\"></span>s to be accounted for separatel<span class=\"_ _0\"></span>y but as one per<span class=\"_ _2\"></span>formance obligation. The<span class=\"_ _0\"></span> con<span class=\"_ _2\"></span>str<span class=\"_ _2\"></span>uct<span class=\"_ _2\"></span>ion t<span class=\"_ _2\"></span>ypi<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>lly co<span class=\"_ _2\"></span>nsist<span class=\"_ _2\"></span>s of a de<span class=\"_ _2\"></span>sign<span class=\"_ _2\"></span>-pha<span class=\"_ _2\"></span>se (2-6 mo<span class=\"_ _2\"></span>nths), a procurement<span class=\"_ _0\"></span>-phase (2<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>6months<span class=\"_ _0\"></span>)<span class=\"_ _0\"></span>, an installation phase (1<span class=\"_ _1\"></span>-<span class=\"_ _0\"></span>2 month<span class=\"_ _2\"></span>s) and a commi<span class=\"_ _2\"></span>ssio<span class=\"_ _2\"></span>n pha<span class=\"_ _2\"></span>se (1<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>2 mon<span class=\"_ _2\"></span>ths)<span class=\"_ _0\"></span>. T<span class=\"_ _2\"></span>he co<span class=\"_ _2\"></span>nstr<span class=\"_ _2\"></span>uc<span class=\"_ _2\"></span>tion pro<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>ss for n<span class=\"_ _2\"></span>ewbuil<span class=\"_ _2\"></span>ding cr<span class=\"_ _2\"></span>uise ves<span class=\"_ _2\"></span>sel<span class=\"_ _2\"></span>s at th<span class=\"_ _2\"></span>e shipyar<span class=\"_ _2\"></span>ds will nor<span class=\"_ _2\"></span>mally b<span class=\"_ _2\"></span>e per<span class=\"_ _3\"></span>form<span class=\"_ _2\"></span>ed in ph<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>es over a 3-ye<span class=\"_ _2\"></span>ar pe<span class=\"_ _2\"></span>rio<span class=\"_ _2\"></span>d, mea<span class=\"_ _2\"></span>ning that our p<span class=\"_ _2\"></span>roje<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s al<span class=\"_ _2\"></span>so wi<span class=\"_ _2\"></span>ll have a 3-yea<span class=\"_ _2\"></span>r time spa<span class=\"_ _2\"></span>n in total<span class=\"_ _2\"></span>. Fo<span class=\"_ _2\"></span>r retr<span class=\"_ _2\"></span>ofit c<span class=\"_ _2\"></span>ruis<span class=\"_ _2\"></span>e proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts th<span class=\"_ _2\"></span>e proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts ar<span class=\"_ _2\"></span>e nor<span class=\"_ _2\"></span>mall<span class=\"_ _2\"></span>y comp<span class=\"_ _2\"></span>leted within 9<span class=\"_ _2\"></span>-<span class=\"_ _0\"></span>12 mo<span class=\"_ _2\"></span>nths af<span class=\"_ _2\"></span>ter the c<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t signin<span class=\"_ _2\"></span>g.The s<span class=\"_ _2\"></span>ales i<span class=\"_ _2\"></span>n new build<span class=\"_ _2\"></span>ing crui<span class=\"_ _2\"></span>se to shipya<span class=\"_ _2\"></span>rds of<span class=\"_ _2\"></span>ten in<span class=\"_ _2\"></span>clud<span class=\"_ _2\"></span>e a seri<span class=\"_ _2\"></span>es of con<span class=\"_ _2\"></span>trac<span class=\"_ _2\"></span>t fo<span class=\"_ _2\"></span>r sys<span class=\"_ _2\"></span>tems to be d<span class=\"_ _2\"></span>elive<span class=\"_ _2\"></span>red f<span class=\"_ _2\"></span>or sep<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>ate vess<span class=\"_ _2\"></span>el<span class=\"_ _2\"></span>s. In thes<span class=\"_ _2\"></span>e ca<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>s, a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ssm<span class=\"_ _2\"></span>ents a<span class=\"_ _2\"></span>re mad<span class=\"_ _2\"></span>e on if the c<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>ts sh<span class=\"_ _2\"></span>ould be ac<span class=\"_ _2\"></span>cou<span class=\"_ _2\"></span>nted for a<span class=\"_ _2\"></span>s a sing<span class=\"_ _2\"></span>le contr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t, wi<span class=\"_ _2\"></span>th a comb<span class=\"_ _2\"></span>ined m<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>sure of progress. Contract<span class=\"_ _2\"></span>s ma<span class=\"_ _0\"></span>y als<span class=\"_ _2\"></span>o incl<span class=\"_ _0\"></span>ude options for add<span class=\"_ _0\"></span>itional deliveries, the transac<span class=\"_ _2\"></span>tion price for the optional<span class=\"_ _0\"></span> deliver<span class=\"_ _2\"></span>ies tends to be simil<span class=\"_ _2\"></span>ar wi<span class=\"_ _2\"></span>th the pri<span class=\"_ _2\"></span>ce fo<span class=\"_ _2\"></span>r the fir<span class=\"_ _2\"></span>m deli<span class=\"_ _2\"></span>veri<span class=\"_ _2\"></span>es.  H<span class=\"_ _2\"></span>enc<span class=\"_ _2\"></span>e, no adjus<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>s are m<span class=\"_ _2\"></span>ade fo<span class=\"_ _2\"></span>r the tr<span class=\"_ _2\"></span>ansa<span class=\"_ _2\"></span>ctio<span class=\"_ _2\"></span>n pri<span class=\"_ _2\"></span>ce. In deter<span class=\"_ _2\"></span>mining the t<span class=\"_ _2\"></span>ran<span class=\"_ _2\"></span>sac<span class=\"_ _2\"></span>tion p<span class=\"_ _2\"></span>ric<span class=\"_ _2\"></span>e ther<span class=\"_ _2\"></span>e may be ar<span class=\"_ _2\"></span>e cer<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ain var<span class=\"_ _2\"></span>iable e<span class=\"_ _2\"></span>leme<span class=\"_ _2\"></span>nts in th<span class=\"_ _2\"></span>e custo<span class=\"_ _2\"></span>mer c<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>act<span class=\"_ _2\"></span>s re<span class=\"_ _2\"></span>late<span class=\"_ _2\"></span>d to time of deli<span class=\"_ _2\"></span>ver<span class=\"_ _2\"></span>y an<span class=\"_ _2\"></span>d spe<span class=\"_ _2\"></span>cif<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>ation of pr<span class=\"_ _2\"></span>odu<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s that ar<span class=\"_ _2\"></span>e a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>d. Th<span class=\"_ _2\"></span>ese contractual elements have, based on historic prior deliveries, be<span class=\"_ _2\"></span>en co<span class=\"_ _2\"></span>nside<span class=\"_ _2\"></span>red a<span class=\"_ _2\"></span>s hig<span class=\"_ _2\"></span>hly unlikely to o<span class=\"_ _2\"></span>cc<span class=\"_ _2\"></span>ur or have ef<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t on the co<span class=\"_ _2\"></span>nside<span class=\"_ _2\"></span>rati<span class=\"_ _2\"></span>on and h<span class=\"_ _2\"></span>ave not af<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d the tr<span class=\"_ _2\"></span>ans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tion pr<span class=\"_ _2\"></span>ice.The p<span class=\"_ _2\"></span>ayme<span class=\"_ _2\"></span>nt terms f<span class=\"_ _2\"></span>or new<span class=\"_ _2\"></span>building c<span class=\"_ _2\"></span>ruis<span class=\"_ _2\"></span>e contr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>ts a<span class=\"_ _2\"></span>re nor<span class=\"_ _2\"></span>mally b<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>ween 5<span class=\"_ _2\"></span>-<span class=\"_ _0\"></span>10% at c<span class=\"_ _2\"></span>ontra<span class=\"_ _2\"></span>ct s<span class=\"_ _2\"></span>igning<span class=\"_ _2\"></span>, 8<span class=\"_ _2\"></span>0-9<span class=\"_ _2\"></span>0% at deli<span class=\"_ _2\"></span>ver<span class=\"_ _2\"></span>y of th<span class=\"_ _2\"></span>e equip<span class=\"_ _2\"></span>ment an<span class=\"_ _2\"></span>d 5-<span class=\"_ _0\"></span>10% at c<span class=\"_ _2\"></span>ommi<span class=\"_ _2\"></span>ssion<span class=\"_ _2\"></span>ing<span class=\"_ _2\"></span>/com<span class=\"_ _2\"></span>plian<span class=\"_ _2\"></span>ce. In c<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>tain p<span class=\"_ _2\"></span>roje<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ts the<span class=\"_ _2\"></span>re co<span class=\"_ _2\"></span>uld be a p<span class=\"_ _2\"></span>ayme<span class=\"_ _2\"></span>nt term of bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en 1<span class=\"_ _0\"></span>-5% to be pai<span class=\"_ _2\"></span>d af<span class=\"_ _2\"></span>ter t<span class=\"_ _2\"></span>wo year<span class=\"_ _2\"></span>s whe<span class=\"_ _2\"></span>n the war<span class=\"_ _2\"></span>ra<span class=\"_ _2\"></span>nty per<span class=\"_ _2\"></span>iod ex<span class=\"_ _2\"></span>pire<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>e fina<span class=\"_ _2\"></span>ncing c<span class=\"_ _2\"></span>ompo<span class=\"_ _2\"></span>nent<span class=\"_ _2\"></span>s in co<span class=\"_ _2\"></span>ntra<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s that this rep<span class=\"_ _2\"></span>res<span class=\"_ _2\"></span>ents a<span class=\"_ _2\"></span>re not c<span class=\"_ _2\"></span>onsi<span class=\"_ _2\"></span>dere<span class=\"_ _2\"></span>d a<span class=\"_ _2\"></span>s signif<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>ant. T<span class=\"_ _2\"></span>he a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>essm<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s don<span class=\"_ _2\"></span>e by mana<span class=\"_ _2\"></span>gem<span class=\"_ _2\"></span>ent on the v<span class=\"_ _2\"></span>aria<span class=\"_ _2\"></span>ble ele<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s in the con<span class=\"_ _2\"></span>sider<span class=\"_ _2\"></span>atio<span class=\"_ _2\"></span>n leads to th<span class=\"_ _2\"></span>at the tr<span class=\"_ _2\"></span>ansa<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>on pri<span class=\"_ _2\"></span>ce is d<span class=\"_ _2\"></span>etermi<span class=\"_ _2\"></span>ned by the pr<span class=\"_ _2\"></span>ice s<span class=\"_ _2\"></span>et in the c<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>ts. The p<span class=\"_ _2\"></span>ayme<span class=\"_ _2\"></span>nt terms f<span class=\"_ _2\"></span>or re<span class=\"_ _2\"></span>trofi<span class=\"_ _2\"></span>t crui<span class=\"_ _2\"></span>se co<span class=\"_ _2\"></span>ntra<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s ha<span class=\"_ _2\"></span>s a high<span class=\"_ _2\"></span>er shar<span class=\"_ _2\"></span>e of paym<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s at the time of c<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t signing<span class=\"_ _2\"></span>, n<span class=\"_ _2\"></span>orm<span class=\"_ _2\"></span>ally aro<span class=\"_ _2\"></span>und 40<span class=\"_ _2\"></span>%. T<span class=\"_ _2\"></span>his is al<span class=\"_ _2\"></span>so th<span class=\"_ _2\"></span>e ca<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>e for the l<span class=\"_ _2\"></span>and<span class=\"_ _2\"></span>ba<span class=\"_ _2\"></span>sed p<span class=\"_ _2\"></span>roje<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ts thro<span class=\"_ _2\"></span>ugh E<span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>, which a<span class=\"_ _2\"></span>ls<span class=\"_ _2\"></span>o nor<span class=\"_ _2\"></span>mally h<span class=\"_ _2\"></span>as a 4<span class=\"_ _2\"></span>0% p<span class=\"_ _2\"></span>ayment te<span class=\"_ _2\"></span>rm at contr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t signing.Revenu<span class=\"_ _2\"></span>e fro<span class=\"_ _2\"></span>m sale<span class=\"_ _2\"></span>s unde<span class=\"_ _2\"></span>r proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t and l<span class=\"_ _2\"></span>andb<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>sed s<span class=\"_ _2\"></span>egme<span class=\"_ _2\"></span>nts are c<span class=\"_ _2\"></span>ons<span class=\"_ _2\"></span>truc<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n contr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>ts th<span class=\"_ _2\"></span>at are r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ognis<span class=\"_ _2\"></span>ed over t<span class=\"_ _2\"></span>ime, a<span class=\"_ _2\"></span>s the de<span class=\"_ _2\"></span>liver<span class=\"_ _2\"></span>ies a<span class=\"_ _2\"></span>re with<span class=\"_ _2\"></span>out alte<span class=\"_ _2\"></span>rnati<span class=\"_ _2\"></span>ve use, an<span class=\"_ _2\"></span>d the g<span class=\"_ _2\"></span>roup ha<span class=\"_ _2\"></span>s an enforceable right t<span class=\"_ _0\"></span>o payment for performance completed to da<span class=\"_ _0\"></span>te.Revenu<span class=\"_ _2\"></span>e is re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nized i<span class=\"_ _2\"></span>n acc<span class=\"_ _2\"></span>orda<span class=\"_ _2\"></span>nce w<span class=\"_ _2\"></span>ith pe<span class=\"_ _2\"></span>rce<span class=\"_ _2\"></span>ntag<span class=\"_ _2\"></span>e of com<span class=\"_ _2\"></span>pletio<span class=\"_ _2\"></span>n wher<span class=\"_ _2\"></span>e incur<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>d cos<span class=\"_ _2\"></span>ts to date i<span class=\"_ _2\"></span>s used a<span class=\"_ _2\"></span>s th<span class=\"_ _2\"></span>e input m<span class=\"_ _2\"></span>etho<span class=\"_ _2\"></span>d. Th<span class=\"_ _2\"></span>e use of in<span class=\"_ _2\"></span>curr<span class=\"_ _2\"></span>ed c<span class=\"_ _2\"></span>ost is c<span class=\"_ _2\"></span>onsi<span class=\"_ _2\"></span>dere<span class=\"_ _2\"></span>d by mana<span class=\"_ _2\"></span>gem<span class=\"_ _2\"></span>ent to be th<span class=\"_ _2\"></span>e mos<span class=\"_ _2\"></span>t usef<span class=\"_ _2\"></span>ul mea<span class=\"_ _2\"></span>sur<span class=\"_ _2\"></span>e of comp<span class=\"_ _2\"></span>letio<span class=\"_ _2\"></span>n on the con<span class=\"_ _2\"></span>stru<span class=\"_ _2\"></span>ctio<span class=\"_ _2\"></span>n contr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>ts.Af<span class=\"_ _2\"></span>ter<span class=\"_ _2\"></span>sal<span class=\"_ _2\"></span>es se<span class=\"_ _2\"></span>gme<span class=\"_ _2\"></span>nt \u2013 pr<span class=\"_ _2\"></span>oduc<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s and s<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vic<span class=\"_ _2\"></span>esSpare partsAll ne<span class=\"_ _2\"></span>w inst<span class=\"_ _2\"></span>all<span class=\"_ _2\"></span>ations c<span class=\"_ _2\"></span>ome w<span class=\"_ _2\"></span>ith an ex<span class=\"_ _2\"></span>tensi<span class=\"_ _2\"></span>ve lis<span class=\"_ _2\"></span>t of re<span class=\"_ _2\"></span>comm<span class=\"_ _2\"></span>ende<span class=\"_ _2\"></span>d spa<span class=\"_ _2\"></span>re pa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ts an<span class=\"_ _2\"></span>d criti<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>l spar<span class=\"_ _2\"></span>es whe<span class=\"_ _2\"></span>re the g<span class=\"_ _2\"></span>rou<span class=\"_ _2\"></span>p thro<span class=\"_ _2\"></span>ugh our h<span class=\"_ _2\"></span>ead of<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>ice sup<span class=\"_ _2\"></span>ply sp<span class=\"_ _2\"></span>ares a<span class=\"_ _2\"></span>nd co<span class=\"_ _2\"></span>nsumab<span class=\"_ _2\"></span>les b<span class=\"_ _2\"></span>oth to new an<span class=\"_ _2\"></span>d existi<span class=\"_ _2\"></span>ng inst<span class=\"_ _2\"></span>all<span class=\"_ _2\"></span>ations<span class=\"_ _2\"></span>. ChemicalsThe g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up of<span class=\"_ _2\"></span>fer ch<span class=\"_ _2\"></span>emic<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>s in our p<span class=\"_ _2\"></span>rod<span class=\"_ _2\"></span>uc<span class=\"_ _2\"></span>t line<span class=\"_ _2\"></span>s which h<span class=\"_ _2\"></span>ave bee<span class=\"_ _2\"></span>n devel<span class=\"_ _2\"></span>ope<span class=\"_ _2\"></span>d over yea<span class=\"_ _2\"></span>rs to e<span class=\"_ _2\"></span>nsure op<span class=\"_ _2\"></span>timal pr<span class=\"_ _2\"></span>oc<span class=\"_ _2\"></span>ess p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>fo<span class=\"_ _2\"></span>rman<span class=\"_ _2\"></span>ce and cost-efficient oper<span class=\"_ _2\"></span>ations<span class=\"_ _0\"></span> of the systems delivered. Pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>ts a<span class=\"_ _2\"></span>re del<span class=\"_ _2\"></span>iver<span class=\"_ _2\"></span>ed dir<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t to ves<span class=\"_ _2\"></span>sel<span class=\"_ _2\"></span>s sa<span class=\"_ _2\"></span>iling wor<span class=\"_ _2\"></span>ld-wid<span class=\"_ _2\"></span>e. T<span class=\"_ _0\"></span>oday th<span class=\"_ _2\"></span>e gro<span class=\"_ _2\"></span>up prov<span class=\"_ _2\"></span>ide<span class=\"_ _2\"></span>s chemi<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>ls to m<span class=\"_ _2\"></span>ost of t<span class=\"_ _2\"></span>he gr<span class=\"_ _2\"></span>oups sys<span class=\"_ _2\"></span>tems in th<span class=\"_ _2\"></span>e crui<span class=\"_ _2\"></span>se indu<span class=\"_ _2\"></span>str<span class=\"_ _2\"></span>y.Work<span class=\"_ _0\"></span> order<span class=\"_ _2\"></span>sWork orders are typic<span class=\"_ _2\"></span>ally ser<span class=\"_ _2\"></span>vice - and maint<span class=\"_ _0\"></span>enance per<span class=\"_ _2\"></span>forme<span class=\"_ _2\"></span>d by the se<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>vic<span class=\"_ _2\"></span>e dep<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>tme<span class=\"_ _2\"></span>nt in the gr<span class=\"_ _2\"></span>oup sub<span class=\"_ _2\"></span>sidiar<span class=\"_ _2\"></span>y S<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>anship Ame<span class=\"_ _2\"></span>ric<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>s Inc ba<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ed in the U<span class=\"_ _2\"></span>S. T<span class=\"_ _2\"></span>he gr<span class=\"_ _2\"></span>oup of<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>rs t<span class=\"_ _2\"></span>ailor-made ser<span class=\"_ _2\"></span>vice and maintenance programs to ens<span class=\"_ _0\"></span>ure the reliability and ef<span class=\"_ _2\"></span>fi<span class=\"_ _2\"></span>cien<span class=\"_ _2\"></span>cy of th<span class=\"_ _2\"></span>e sys<span class=\"_ _2\"></span>tems. Revenu<span class=\"_ _2\"></span>e fro<span class=\"_ _2\"></span>m the sa<span class=\"_ _2\"></span>le of goo<span class=\"_ _2\"></span>ds (chemi<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>ls a<span class=\"_ _2\"></span>nd spa<span class=\"_ _2\"></span>re pa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ts) is re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d at a point i<span class=\"_ _2\"></span>n time whi<span class=\"_ _2\"></span>ch is at de<span class=\"_ _2\"></span>liver<span class=\"_ _3\"></span>y to the customer<span class=\"_ _0\"></span>.Revenu<span class=\"_ _2\"></span>e rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ted a<span class=\"_ _2\"></span>s wor<span class=\"_ _2\"></span>k ord<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>s is re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d in acc<span class=\"_ _2\"></span>ord<span class=\"_ _2\"></span>ance with p<span class=\"_ _2\"></span>erc<span class=\"_ _2\"></span>enta<span class=\"_ _2\"></span>ge of co<span class=\"_ _2\"></span>mpleti<span class=\"_ _2\"></span>on whe<span class=\"_ _2\"></span>re inc<span class=\"_ _2\"></span>urre<span class=\"_ _2\"></span>d co<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s to date is use<span class=\"_ _2\"></span>d a<span class=\"_ _2\"></span>s the inpu<span class=\"_ _2\"></span>t metho<span class=\"_ _2\"></span>d \u2013 fol<span class=\"_ _2\"></span>lowing the p<span class=\"_ _2\"></span>rinc<span class=\"_ _2\"></span>iples a<span class=\"_ _2\"></span>s described for construction contrac<span class=\"_ _2\"></span>ts.Paym<span class=\"_ _2\"></span>ent for s<span class=\"_ _2\"></span>par<span class=\"_ _2\"></span>e par<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s and c<span class=\"_ _2\"></span>onsuma<span class=\"_ _2\"></span>bles a<span class=\"_ _2\"></span>re t<span class=\"_ _2\"></span>ypi<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>lly due within 30 d<span class=\"_ _2\"></span>ays, wo<span class=\"_ _2\"></span>rk or<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>s bet<span class=\"_ _2\"></span>wee<span class=\"_ _2\"></span>n 30 and 6<span class=\"_ _2\"></span>0 days. Disag<span class=\"_ _2\"></span>gregation of revenue from<span class=\"_ _0\"></span> contrac<span class=\"_ _2\"></span>ts with customers2022Proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts (Amounts in<span class=\"_ _0\"></span> NOK million)Cruise<span class=\"_ _23\"> </span>Lan<span class=\"_ _0\"></span>dbas<span class=\"_ _0\"></span>ed<span class=\"_ _143\"> </span><span class=\"ls4a ws5e\">Aftersale<span class=\"_ _2\"></span>s<span class=\"_ _a5\"> </span><span class=\"ff3 ls91 wsa7\">To<span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _2\"></span> </span></span>Major produc<span class=\"_ _2\"></span>t groupsNewbuilding cr<span class=\"_ _2\"></span>uise<span class=\"_ _19c\"> </span>322<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _d7\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _15e\"> </span> <span class=\"_ _9\"></span>-   <span class=\"_ _4d\"> </span><span class=\"ff3 ls16 ws1d\">322.2</span></span>Retrof<span class=\"_ _2\"></span>it<span class=\"_ _dd\"> </span>36.3<span class=\"_ _d7\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _15e\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _a5\"> </span><span class=\"ff3 ls53 ws68\">36.3</span></span>Heat tr<span class=\"_ _2\"></span>eatme<span class=\"_ _2\"></span>nt pro<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s, fur<span class=\"_ _2\"></span>nac<span class=\"_ _2\"></span>es (C.<span class=\"_ _2\"></span>H. Eve<span class=\"_ _2\"></span>nsen)<span class=\"_ _b2\"> </span><span class=\"ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _77\"> </span><span class=\"ls70 ws85\">46<span class=\"_ _2\"></span>.0<span class=\"_ _d5\"> </span></span> <span class=\"_ _8\"> </span>-   <span class=\"_ _a5\"> </span><span class=\"ff3 ls15 ws1b\">46.0</span></span>Biogreen<span class=\"_ _19d\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _18b\"> </span><span class=\"ls60 ws76\">19<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>.1<span class=\"_ _6d\"> </span></span> <span class=\"_ _9\"> </span>-   <span class=\"_ _4d\"> </span></span><span class=\"ff3\">196<span class=\"_ _2\"></span>.1</span>Saf<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>teril<span class=\"_ _19e\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _148\"> </span><span class=\"lsbe wsd3\">35<span class=\"_ _2\"></span>.8<span class=\"_ _d7\"> </span></span> <span class=\"_ _8\"> </span>-   <span class=\"_ _a5\"> </span><span class=\"ff3 ls16 ws1d\">35.8</span></span>Roboti<span class=\"_ _2\"></span>cs<span class=\"_ _19f\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _148\"> </span><span class=\"ls66 ws7b\">26<span class=\"_ _2\"></span>.5<span class=\"_ _d7\"> </span></span> <span class=\"_ _9\"> </span>-   <span class=\"_ _a5\"> </span><span class=\"ff3 ls15 ws1b\">26.<span class=\"_ _2\"></span>5</span></span>Sparepar<span class=\"_ _2\"></span>ts<span class=\"_ _1a0\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _15e\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _4a\"> </span><span class=\"ls5e ws73\">5<span class=\"_ _3\"></span>6<span class=\"_ _2\"></span>.9<span class=\"_ _10d\"> </span><span class=\"ff3 ls57 ws6c\">5<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>.9</span></span>Chemical<span class=\"_ _2\"></span>s<span class=\"_ _121\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _15e\"> </span> <span class=\"_ _9\"></span>-   <span class=\"_ _12e\"> </span><span class=\"ls58 ws6d\">4<span class=\"_ _2\"></span>7.<span class=\"_ _3\"></span>1<span class=\"_ _be\"> </span><span class=\"ff3 ls63 ws79\">4<span class=\"_ _2\"></span>7.<span class=\"_ _3\"></span>1</span></span>Work orders<span class=\"_ _104\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _1a1\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _148\"> </span><span class=\"ls1 ws1\">15.8<span class=\"_ _32\"> </span><span class=\"ff3 ls86 ws9c\">15.8</span></span>T<span class=\"_ _0\"></span>otal r<span class=\"_ _2\"></span>evenue<span class=\"_ _174\"> </span><span class=\"ff6 lsbe wsd3\">35<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.6<span class=\"_ _aa\"> </span></span>304.<span class=\"_ _2\"></span>3<span class=\"_ _a8\"> </span><span class=\"ls5e ws73\">1<span class=\"_ _2\"></span>19.9<span class=\"_ _a4\"> </span></span><span class=\"ls15 ws1b\">78<span class=\"_ _2\"></span>2.8</span>1)Primar<span class=\"_ _2\"></span>y geograp<span class=\"_ _2\"></span>hical marketsNo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>way <span class=\"_ _1a2\"> </span>0.4<span class=\"_ _140\"> </span>1<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>5<span class=\"_ _3\"></span>.9<span class=\"_ _ac\"> </span><span class=\"ls0 ws0\">8.1<span class=\"_ _a7\"> </span><span class=\"ff3 ls4a ws5e\">194<span class=\"_ _2\"></span>.3</span></span>Euro<span class=\"_ _2\"></span>pe<span class=\"_ _1a3\"> </span>282.<span class=\"_ _2\"></span>3<span class=\"_ _149\"> </span>7<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.9<span class=\"_ _be\"> </span><span class=\"ls61 ws77\">26<span class=\"_ _2\"></span>.7<span class=\"_ _140\"> </span><span class=\"ff3 ls63 ws79\">3<span class=\"_ _3\"></span>8<span class=\"_ _3\"></span>7.9</span></span>Out<span class=\"_ _2\"></span>side o<span class=\"_ _2\"></span>f Europe<span class=\"_ _1a4\"> </span>75<span class=\"_ _3\"></span>.9<span class=\"_ _13d\"> </span>3<span class=\"_ _2\"></span>9.<span class=\"_ _3\"></span>6<span class=\"_ _149\"> </span><span class=\"ls70 ws85\">85.0<span class=\"_ _142\"> </span><span class=\"ff3 ls15 ws1b\">2<span class=\"_ _2\"></span>00.<span class=\"_ _2\"></span>5</span></span>T<span class=\"_ _0\"></span>otal r<span class=\"_ _2\"></span>evenue<span class=\"_ _174\"> </span><span class=\"ff6 lsbe wsd3\">35<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.6<span class=\"_ _aa\"> </span></span>304.<span class=\"_ _2\"></span>3<span class=\"_ _a8\"> </span><span class=\"ls5e ws73\">1<span class=\"_ _2\"></span>19.9<span class=\"_ _a4\"> </span></span><span class=\"ls15 ws1b\">78<span class=\"_ _2\"></span>2.8</span>Timing of revenue re<span class=\"_ _2\"></span>cognitionSer<span class=\"_ _3\"></span>vic<span class=\"_ _2\"></span>es and g<span class=\"_ _2\"></span>oo<span class=\"_ _2\"></span>ds tra<span class=\"_ _2\"></span>nsf<span class=\"_ _2\"></span>erre<span class=\"_ _2\"></span>d over tim<span class=\"_ _2\"></span>e<span class=\"_ _27\"> </span>35<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.6<span class=\"_ _aa\"> </span>304.<span class=\"_ _2\"></span>3<span class=\"_ _10d\"> </span><span class=\"ls1 ws1\">15.8<span class=\"_ _aa\"> </span><span class=\"ff3 ls60 ws76\">67<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.7</span></span>Go<span class=\"_ _2\"></span>ods tr<span class=\"_ _2\"></span>ans<span class=\"_ _2\"></span>fer<span class=\"_ _2\"></span>red at a p<span class=\"_ _2\"></span>oint of ti<span class=\"_ _2\"></span>me<span class=\"_ _1a5\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _15e\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _93\"> </span><span class=\"ls62 ws78\">10<span class=\"_ _2\"></span>4.1<span class=\"_ _a7\"> </span><span class=\"ff3 ls13 ws18\">10<span class=\"_ _2\"></span>4.1</span></span>T<span class=\"_ _0\"></span>otal r<span class=\"_ _2\"></span>evenue<span class=\"_ _174\"> </span><span class=\"ff6 lsbe wsd3\">35<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.6<span class=\"_ _aa\"> </span></span>304.<span class=\"_ _2\"></span>3<span class=\"_ _a8\"> </span><span class=\"ls5e ws73\">1<span class=\"_ _2\"></span>19.9<span class=\"_ _a4\"> </span></span><span class=\"ls15 ws1b\">78<span class=\"_ _2\"></span>2.8</span>1) Ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on cu<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>ome<span class=\"_ _2\"></span>r lo<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n.20<span class=\"_ _2\"></span>21 Proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts (Amounts in<span class=\"_ _0\"></span> NOK million)Cruise<span class=\"_ _23\"> </span>Lan<span class=\"_ _0\"></span>dbas<span class=\"_ _0\"></span>ed<span class=\"_ _143\"> </span><span class=\"ls4a ws5e\">Aftersale<span class=\"_ _2\"></span>s<span class=\"_ _a5\"> </span><span class=\"ff3 ls91 wsa7\">To<span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _2\"></span> </span></span>Major produc<span class=\"_ _2\"></span>t groupsNewbuilding cr<span class=\"_ _2\"></span>uise<span class=\"_ _b7\"> </span>263.<span class=\"_ _2\"></span>0<span class=\"_ _d7\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _1a1\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _4d\"> </span><span class=\"ff3 ls15 ws1b\">263.0</span></span>Retrof<span class=\"_ _2\"></span>it<span class=\"_ _1a6\"> </span>31.2<span class=\"_ _d5\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _1a1\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _132\"> </span><span class=\"ff3 ls17 ws1f\">31<span class=\"_ _2\"></span>.2</span></span>Aquacultur<span class=\"_ _2\"></span>e<span class=\"_ _104\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _1a1\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _1a1\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _15e\"> </span><span class=\"ff3\"> <span class=\"_ _9\"></span>-   </span></span>Biogreen<span class=\"_ _19d\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _77\"> </span><span class=\"ls16 ws1d\">6<span class=\"_ _2\"></span>4.5<span class=\"_ _d5\"> </span></span> <span class=\"_ _8\"> </span>-   <span class=\"_ _132\"> </span><span class=\"ff3 ls6b ws80\">6<span class=\"_ _2\"></span>4.5</span></span>Saf<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>teril<span class=\"_ _19e\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _148\"> </span></span>23.<span class=\"_ _2\"></span>8<span class=\"_ _d5\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _a5\"> </span><span class=\"ff3 ls15 ws1b\">23.8</span></span>Roboti<span class=\"_ _2\"></span>cs<span class=\"_ _19f\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _12e\"> </span><span class=\"ls85 ws9b\">19.<span class=\"_ _2\"></span>8<span class=\"_ _6d\"> </span></span> <span class=\"_ _9\"> </span>-   <span class=\"_ _77\"> </span><span class=\"ff3 ls5d ws72\">1<span class=\"_ _2\"></span>9.<span class=\"_ _3\"></span>8</span></span>Sparepar<span class=\"_ _2\"></span>ts<span class=\"_ _1a0\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _15e\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _148\"> </span><span class=\"ls70 ws85\">25.2<span class=\"_ _32\"> </span><span class=\"ff3 ls86 ws9c\">25.<span class=\"_ _2\"></span>2</span></span>Chemical<span class=\"_ _2\"></span>s<span class=\"_ _121\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _1a1\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _77\"> </span><span class=\"ls13 ws18\">14.4<span class=\"_ _32\"> </span><span class=\"ff3 ls1c ws28\">14.4</span></span>Work orders<span class=\"_ _104\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _1a1\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _77\"> </span><span class=\"ls3f ws51\">12.3<span class=\"_ _32\"> </span><span class=\"ff3 ls48 ws5c\">12.3</span></span>T<span class=\"_ _0\"></span>otal r<span class=\"_ _2\"></span>evenue<span class=\"_ _174\"> </span>294.<span class=\"_ _2\"></span>2<span class=\"_ _aa\"> </span>108<span class=\"_ _2\"></span>.0<span class=\"_ _149\"> </span><span class=\"ls5e ws73\">5<span class=\"_ _2\"></span>1<span class=\"_ _3\"></span>.9<span class=\"_ _a4\"> </span></span><span class=\"ls13 ws18\">45<span class=\"_ _2\"></span>4.1</span> 1)Primar<span class=\"_ _2\"></span>y geograp<span class=\"_ _2\"></span>hical marketsNo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>way <span class=\"_ _1a2\"> </span>2.1<span class=\"_ _149\"> </span>35.<span class=\"_ _2\"></span>8<span class=\"_ _99\"> </span><span class=\"ls54 ws69\">3.<span class=\"_ _2\"></span>8<span class=\"_ _32\"> </span><span class=\"ff3 ls1 ws1\">41<span class=\"_ _2\"></span>.6</span></span>Euro<span class=\"_ _2\"></span>pe<span class=\"_ _1a7\"> </span><span class=\"ls85 ws9b\">2<span class=\"_ _2\"></span>59.<span class=\"_ _3\"></span>1<span class=\"_ _be\"> </span><span class=\"ls58 ws6d\">3<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>8<span class=\"_ _45\"> </span></span>9.<span class=\"_ _2\"></span>1<span class=\"_ _a4\"> </span><span class=\"ff3 ls15 ws1b\">30<span class=\"_ _2\"></span>6.0</span></span>Out<span class=\"_ _2\"></span>side o<span class=\"_ _2\"></span>f Europe<span class=\"_ _1a8\"> </span><span class=\"ls54 ws69\">33.0<span class=\"_ _13d\"> </span><span class=\"ls85 ws9b\">3<span class=\"_ _2\"></span>9.<span class=\"_ _2\"></span>7<span class=\"_ _149\"> </span></span>33.8<span class=\"_ _a7\"> </span><span class=\"ff3 ls86 ws9c\">106.<span class=\"_ _2\"></span>4</span></span>T<span class=\"_ _0\"></span>otal r<span class=\"_ _2\"></span>evenue<span class=\"_ _174\"> </span>294.<span class=\"_ _2\"></span>2<span class=\"_ _aa\"> </span>108<span class=\"_ _2\"></span>.0<span class=\"_ _149\"> </span><span class=\"ls5e ws73\">5<span class=\"_ _2\"></span>1<span class=\"_ _3\"></span>.9<span class=\"_ _a4\"> </span></span><span class=\"ls13 ws18\">45<span class=\"_ _2\"></span>4.1</span>Timing of revenue re<span class=\"_ _2\"></span>cognitionSer<span class=\"_ _3\"></span>vic<span class=\"_ _2\"></span>es and g<span class=\"_ _2\"></span>oo<span class=\"_ _2\"></span>ds tra<span class=\"_ _2\"></span>nsf<span class=\"_ _2\"></span>erre<span class=\"_ _2\"></span>d over tim<span class=\"_ _2\"></span>e<span class=\"_ _27\"> </span>294<span class=\"_ _2\"></span>.2<span class=\"_ _aa\"> </span>108<span class=\"_ _2\"></span>.0<span class=\"_ _10d\"> </span><span class=\"ls3f ws51\">12.3<span class=\"_ _142\"> </span><span class=\"ff3 ls1 ws1\">41<span class=\"_ _2\"></span>4.<span class=\"_ _2\"></span>5</span></span>Go<span class=\"_ _2\"></span>ods tr<span class=\"_ _2\"></span>ans<span class=\"_ _2\"></span>fer<span class=\"_ _2\"></span>red at a p<span class=\"_ _2\"></span>oint of ti<span class=\"_ _2\"></span>me<span class=\"_ _1a5\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _15e\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _12e\"> </span><span class=\"ls85 ws9b\">39.<span class=\"_ _2\"></span>6<span class=\"_ _149\"> </span><span class=\"ff3 ls5d ws72\">3<span class=\"_ _2\"></span>9.<span class=\"_ _2\"></span>6</span></span>T<span class=\"_ _0\"></span>otal r<span class=\"_ _2\"></span>evenue<span class=\"_ _174\"> </span>294.<span class=\"_ _2\"></span>2<span class=\"_ _aa\"> </span>108<span class=\"_ _2\"></span>.0<span class=\"_ _149\"> </span><span class=\"ls5e ws73\">5<span class=\"_ _2\"></span>1<span class=\"_ _3\"></span>.9<span class=\"_ _a4\"> </span></span><span class=\"ls13 ws18\">45<span class=\"_ _2\"></span>4.1</span>1) Ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on cu<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>ome<span class=\"_ _2\"></span>r lo<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n.The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up had 2 cus<span class=\"_ _2\"></span>tome<span class=\"_ _2\"></span>rs in 202<span class=\"_ _2\"></span>2 and 2 cu<span class=\"_ _2\"></span>stome<span class=\"_ _2\"></span>rs in 202<span class=\"_ _2\"></span>1 wher<span class=\"_ _2\"></span>e the re<span class=\"_ _2\"></span>venue in<span class=\"_ _2\"></span>div<span class=\"_ _2\"></span>iduall<span class=\"_ _2\"></span>y is mor<span class=\"_ _2\"></span>e than 10 p<span class=\"_ _2\"></span>er cent o<span class=\"_ _2\"></span>f group re<span class=\"_ _0\"></span>venues. Revenue<span class=\"_ _0\"></span> share of total group revenuesIn NOK<span class=\"_ _0\"></span> million<span class=\"_ _b8\"> </span><span class=\"ls0 ws0\">In p<span class=\"_ _2\"></span>er ce<span class=\"_ _2\"></span>nt</span>2022<span class=\"_ _cb\"> </span><span class=\"ff6 ls54 ws69\">2021<span class=\"_ _158\"> </span></span>2022<span class=\"_ _cb\"> </span><span class=\"ff6 ls54 ws69\">2021</span>Co<span class=\"_ _2\"></span>mpa<span class=\"_ _2\"></span>ny 1<span class=\"_ _1a9\"> </span><span class=\"ff3 ls60 ws76\">2<span class=\"_ _2\"></span>1<span class=\"_ _3\"></span>3<span class=\"_ _2\"></span>.7<span class=\"_ _db\"> </span></span><span class=\"ls7c ws92\">1<span class=\"_ _2\"></span>28.5<span class=\"_ _5b\"> </span><span class=\"ff3 ls63 ws79\">2<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>3<span class=\"_ _2\"></span>%<span class=\"_ _ac\"> </span></span><span class=\"ls58 ws6d\">2<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>0<span class=\"_ _3\"></span>%</span></span>Co<span class=\"_ _2\"></span>mpa<span class=\"_ _2\"></span>ny 2<span class=\"_ _168\"> </span><span class=\"ff3 ls86 ws9c\">105.8<span class=\"_ _d5\"> </span></span><span class=\"ls64 ws7a\">62.5<span class=\"_ _190\"> </span><span class=\"ff3 ls7c ws92\">1<span class=\"_ _2\"></span>3.5%<span class=\"_ _172\"> </span></span><span class=\"ls5e ws73\">1<span class=\"_ _3\"></span>3<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>%</span></span>Af<span class=\"_ _2\"></span>ter<span class=\"_ _2\"></span>sale<span class=\"_ _2\"></span>s and L<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>dba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d segm<span class=\"_ _2\"></span>ent do<span class=\"_ _2\"></span>es not h<span class=\"_ _2\"></span>ave any cus<span class=\"_ _2\"></span>tom-er<span class=\"_ _2\"></span>s wher<span class=\"_ _2\"></span>e the rev<span class=\"_ _2\"></span>enue le<span class=\"_ _2\"></span>vel excee<span class=\"_ _2\"></span>ds 10 pe<span class=\"_ _2\"></span>r cent o<span class=\"_ _2\"></span>f the gr<span class=\"_ _2\"></span>oup's revenue.Ag<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>regate<span class=\"_ _2\"></span>d amo<span class=\"_ _2\"></span>unt of the tr<span class=\"_ _2\"></span>ans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tion pr<span class=\"_ _2\"></span>ice a<span class=\"_ _2\"></span>lloc<span class=\"_ _2\"></span>ate<span class=\"_ _2\"></span>d to the per<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>orm<span class=\"_ _2\"></span>ance o<span class=\"_ _2\"></span>bligati<span class=\"_ _2\"></span>on that ar<span class=\"_ _2\"></span>e par<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ally or f<span class=\"_ _2\"></span>ully uns<span class=\"_ _2\"></span>atis<span class=\"_ _2\"></span>fie<span class=\"_ _2\"></span>d is NO<span class=\"_ _2\"></span>K 1 1<span class=\"_ _0\"></span>90 m<span class=\"_ _2\"></span>illio<span class=\"_ _2\"></span>n at year en<span class=\"_ _2\"></span>d 2022.This i<span class=\"_ _2\"></span>s con<span class=\"_ _2\"></span>sisten<span class=\"_ _2\"></span>t with the o<span class=\"_ _2\"></span>rder b<span class=\"_ _2\"></span>ackl<span class=\"_ _2\"></span>og of NO<span class=\"_ _2\"></span>K 1 1<span class=\"_ _0\"></span>9<span class=\"_ _2\"></span>0 millio<span class=\"_ _2\"></span>n. The b<span class=\"_ _2\"></span>ackl<span class=\"_ _2\"></span>og will b<span class=\"_ _2\"></span>e rec<span class=\"_ _2\"></span>ogn<span class=\"_ _2\"></span>ised a<span class=\"_ _2\"></span>s r<span class=\"_ _2\"></span>evenue o<span class=\"_ _2\"></span>f the nex<span class=\"_ _2\"></span>t six ye<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>s, wher<span class=\"_ _2\"></span>e the mo<span class=\"_ _2\"></span>st sig<span class=\"_ _2\"></span>nifi<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>nt reven<span class=\"_ _2\"></span>ue re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nition w<span class=\"_ _2\"></span>ill oc<span class=\"_ _2\"></span>cur ove<span class=\"_ _2\"></span>r the nex<span class=\"_ _2\"></span>t thr<span class=\"_ _2\"></span>ee yea<span class=\"_ _2\"></span>rs<span class=\"_ _2\"></span>. As<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>ts re<span class=\"_ _2\"></span>lat<span class=\"_ _2\"></span>ed to c<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>ts wit<span class=\"_ _2\"></span>h cus<span class=\"_ _2\"></span>tom<span class=\"_ _2\"></span>ers(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _1aa\"> </span><span class=\"ff3 ls53 ws68\">2022<span class=\"_ _cb\"> </span><span class=\"ff6 ls54 ws69\">2021</span></span>T<span class=\"_ _0\"></span>rade receivables<span class=\"_ _1ab\"> </span><span class=\"ff3\">192<span class=\"_ _2\"></span>.1<span class=\"_ _45\"> </span></span><span class=\"ls1d ws2e\">122.<span class=\"_ _2\"></span>3</span>Contract a<span class=\"_ _2\"></span>ssets<span class=\"_ _1ac\"> </span><span class=\"ff3 ls5d ws72\">3<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>9.<span class=\"_ _3\"></span>2<span class=\"_ _115\"> </span></span><span class=\"ls60 ws76\">19<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>0</span>Contract accr<span class=\"_ _2\"></span>uals<span class=\"_ _1ad\"> </span><span class=\"ff3 ls1 ws1\">1<span class=\"_ _2\"></span>41<span class=\"_ _2\"></span>.0<span class=\"_ _d9\"> </span></span><span class=\"ls55 ws6a\">96.<span class=\"_ _2\"></span>4</span>Co<span class=\"_ _2\"></span>ntra<span class=\"_ _2\"></span>ct a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ets c<span class=\"_ _2\"></span>onsi<span class=\"_ _2\"></span>st of re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d reve<span class=\"_ _2\"></span>nue le<span class=\"_ _2\"></span>ss pay<span class=\"_ _2\"></span>ment r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>eive<span class=\"_ _2\"></span>d fro<span class=\"_ _2\"></span>m custo<span class=\"_ _2\"></span>mer<span class=\"_ _2\"></span>s.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__29": {
   "value": "2.1<span class=\"_ _2\"></span>3 Derivative financial<span class=\"_ _0\"></span> instrumentsDer<span class=\"_ _2\"></span>ivat<span class=\"_ _2\"></span>ive fin<span class=\"_ _2\"></span>anci<span class=\"_ _2\"></span>al ins<span class=\"_ _2\"></span>trume<span class=\"_ _2\"></span>nts ar<span class=\"_ _2\"></span>e cl<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>sif<span class=\"_ _2\"></span>ied in c<span class=\"_ _2\"></span>atego<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y at fa<span class=\"_ _2\"></span>ir valu<span class=\"_ _2\"></span>e throug<span class=\"_ _2\"></span>h pro<span class=\"_ _2\"></span>fit or l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>. The<span class=\"_ _2\"></span>se ins<span class=\"_ _2\"></span>trum<span class=\"_ _2\"></span>ents a<span class=\"_ _2\"></span>re mea<span class=\"_ _2\"></span>sur<span class=\"_ _2\"></span>ed at fa<span class=\"_ _2\"></span>ir value w<span class=\"_ _2\"></span>ith cha<span class=\"_ _2\"></span>nges in f<span class=\"_ _2\"></span>air va<span class=\"_ _2\"></span>lue cha<span class=\"_ _2\"></span>rge<span class=\"_ _2\"></span>d to the inc<span class=\"_ _2\"></span>ome st<span class=\"_ _2\"></span>atement<span class=\"_ _2\"></span>. The g<span class=\"_ _2\"></span>rou<span class=\"_ _2\"></span>p doe<span class=\"_ _2\"></span>s not app<span class=\"_ _2\"></span>ly he<span class=\"_ _2\"></span>dge acc<span class=\"_ _2\"></span>ounting<span class=\"_ _2\"></span>. For mor<span class=\"_ _2\"></span>e infor<span class=\"_ _2\"></span>mation s<span class=\"_ _2\"></span>ee no<span class=\"_ _2\"></span>te 22, 23 a<span class=\"_ _2\"></span>nd 24.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__9": {
   "value": "no<span class=\"_ _2\"></span>te 2",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__30-1": {
   "value": "2.1<span class=\"_ _2\"></span>4 Pension plansThe g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up ha<span class=\"_ _2\"></span>s a def<span class=\"_ _2\"></span>ined c<span class=\"_ _2\"></span>ontri<span class=\"_ _2\"></span>butio<span class=\"_ _2\"></span>n pla<span class=\"_ _2\"></span>n for it<span class=\"_ _2\"></span>s empl<span class=\"_ _2\"></span>oyee<span class=\"_ _2\"></span>s. The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up\u2019s payment<span class=\"_ _2\"></span>s are r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ognis<span class=\"_ _2\"></span>ed in th<span class=\"_ _2\"></span>e inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>atemen<span class=\"_ _2\"></span>t a<span class=\"_ _2\"></span>s employe<span class=\"_ _2\"></span>e be<span class=\"_ _2\"></span>nefi<span class=\"_ _2\"></span>ts exp<span class=\"_ _2\"></span>ens<span class=\"_ _2\"></span>e for the ye<span class=\"_ _2\"></span>ar to whic<span class=\"_ _2\"></span>h the contribution<span class=\"_ _0\"></span> applies.NOTE 06 <span class=\"_ _9\"></span> <span class=\"fc6\">EM<span class=\"_ _2\"></span>PLO<span class=\"_ _0\"></span>YEE E<span class=\"_ _2\"></span>XPENSE<span class=\"_ _2\"></span>, REM<span class=\"_ _2\"></span>UNER<span class=\"_ _2\"></span>A<span class=\"_ _0\"></span>TION TO MANAGEME<span class=\"_ _2\"></span>NT AND BOARD OF </span>DIRE<span class=\"_ _0\"></span>C<span class=\"_ _2\"></span>TORS AND S<span class=\"_ _0\"></span>HARE OPT<span class=\"_ _2\"></span>ION P<span class=\"_ _0\"></span>L<span class=\"_ _2\"></span>AN(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _1ae\"> </span><span class=\"ff3 ls53 ws68\">2022<span class=\"_ _cb\"> </span><span class=\"ff6 ls54 ws69\">2021</span></span>Salar<span class=\"_ _2\"></span>ies<span class=\"_ _1af\"> </span><span class=\"ff3 ls60 ws76\">1<span class=\"_ _3\"></span>4<span class=\"_ _2\"></span>2<span class=\"_ _3\"></span>.7<span class=\"_ _af\"> </span></span><span class=\"ls5e ws73\">1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.9</span>So<span class=\"_ _2\"></span>cial s<span class=\"_ _2\"></span>ecur<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y ta<span class=\"_ _2\"></span>x<span class=\"_ _150\"> </span><span class=\"ff3 ls60 ws76\">19.7<span class=\"_ _d7\"> </span></span><span class=\"ls70 ws85\">15.0</span>Pension costs<span class=\"_ _1b0\"> </span><span class=\"ff3 ls63 ws79\">7.<span class=\"_ _3\"></span>3<span class=\"_ _44\"> </span></span><span class=\"ls1 ws1\">5.2</span>Other benefit<span class=\"_ _2\"></span>s<span class=\"_ _1b1\"> </span><span class=\"ff3 ls57 ws6c\">5<span class=\"_ _2\"></span>.9<span class=\"_ _eb\"> </span></span><span class=\"ls16 ws1d\">4.5</span>Option program<span class=\"_ _1b2\"> </span><span class=\"ff3 ls60 ws76\">1<span class=\"_ _3\"></span>.7<span class=\"_ _eb\"> </span></span><span class=\"ls6d ws82\">2.4</span>T<span class=\"_ _0\"></span>ot<span class=\"_ _2\"></span>al empl<span class=\"_ _2\"></span>oyee ex<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>es<span class=\"_ _62\"> </span><span class=\"ls63 ws79\">17<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>4<span class=\"_ _115\"> </span><span class=\"ff6 ls54 ws69\">133.0</span></span>Employe<span class=\"_ _2\"></span>e expe<span class=\"_ _2\"></span>nse<span class=\"_ _2\"></span>s rec<span class=\"_ _2\"></span>ogni<span class=\"_ _2\"></span>sed wi<span class=\"_ _2\"></span>thin co<span class=\"_ _2\"></span>st of go<span class=\"_ _2\"></span>ods s<span class=\"_ _2\"></span>old<span class=\"_ _1b3\"> </span><span class=\"ff3\">(31<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2)<span class=\"_ _45\"> </span></span><span class=\"ls7c ws92\">(24.1)</span>Employe<span class=\"_ _2\"></span>e expe<span class=\"_ _2\"></span>nse<span class=\"_ _2\"></span>s cap<span class=\"_ _2\"></span>ital<span class=\"_ _2\"></span>ise<span class=\"_ _2\"></span>d as R&amp;<span class=\"_ _2\"></span>D<span class=\"_ _da\"> </span><span class=\"ff3 ls4a ws5e\">(19<span class=\"_ _0\"></span>.5)<span class=\"_ _45\"> </span><span class=\"ff6 lsb4 wsff\">(18.<span class=\"_ _2\"></span>2)</span></span>T<span class=\"_ _0\"></span>ot<span class=\"_ _2\"></span>al cos<span class=\"_ _2\"></span>ts r<span class=\"_ _2\"></span>eco<span class=\"_ _2\"></span>gni<span class=\"_ _2\"></span>sed a<span class=\"_ _2\"></span>s emp<span class=\"_ _2\"></span>loye<span class=\"_ _2\"></span>e expen<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>s<span class=\"_ _1b4\"> </span><span class=\"ls15 ws1b\">126.6<span class=\"_ _d5\"> </span><span class=\"ff6 ls5f ws74\">90.8</span></span>Full time equiv<span class=\"_ _2\"></span>alents<span class=\"_ _1b5\"> </span><span class=\"ff3 ls57 ws6c\">2<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.9<span class=\"_ _db\"> </span></span><span class=\"ls14 ws1a\">158.2</span>Remu<span class=\"_ _2\"></span>ner<span class=\"_ _2\"></span>ation to m<span class=\"_ _2\"></span>ana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt an<span class=\"_ _2\"></span>d boa<span class=\"_ _2\"></span>rd of di<span class=\"_ _2\"></span>rec<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>rs in 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>2:1)(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _79\"> </span><span class=\"ff6 ls7d ws93\">T<span class=\"_ _2\"></span>itle<span class=\"_ _1b6\"> </span><span class=\"ls4a ws5e\">Salar<span class=\"_ _2\"></span>ies <span class=\"_ _30\"> </span>Pension<span class=\"_ _96\"> </span></span>O<span class=\"_ _2\"></span>ther</span>Optio<span class=\"_ _2\"></span>ns<span class=\"_ _1b7\"> </span><span class=\"ff3 ls91 wsa7\">To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l</span>ManagementHenr<span class=\"_ _2\"></span>ik Badin<span class=\"_ _61\"> </span>Chie<span class=\"_ _0\"></span>f executive officer<span class=\"_ _1b8\"> </span>2<span class=\"_ _2\"></span>.7<span class=\"_ _b9\"> </span>0.1<span class=\"_ _a8\"> </span>0.<span class=\"_ _2\"></span>2<span class=\"_ _a8\"> </span><span class=\"ls70 ws85\">0.0<span class=\"_ _a8\"> </span><span class=\"ff3 ls57 ws6c\">2<span class=\"_ _2\"></span>.9</span></span>Erik M<span class=\"_ _2\"></span>agel<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>sen<span class=\"_ _fe\"> </span>C<span class=\"_ _2\"></span>hief financial o<span class=\"_ _0\"></span>f<span class=\"_ _2\"></span>ficer<span class=\"_ _9e\"> </span>1.8<span class=\"_ _a8\"> </span>0.1<span class=\"_ _a8\"> </span>0.2<span class=\"_ _b9\"> </span><span class=\"ls70 ws85\">0.0<span class=\"_ _140\"> </span><span class=\"ff3 ls13 ws18\">2<span class=\"_ _2\"></span>.1</span></span>Henning Mohn<span class=\"_ _11b\"> </span>Chief r<span class=\"_ _2\"></span>egul<span class=\"_ _2\"></span>ator<span class=\"_ _2\"></span>y of<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>icer<span class=\"_ _fc\"> </span><span class=\"ls16 ws1d\">1.5<span class=\"_ _a8\"> </span></span>0.1<span class=\"_ _b9\"> </span><span class=\"ls70 ws85\">0.0<span class=\"_ _a8\"> </span>0.0<span class=\"_ _140\"> </span><span class=\"ff3 ls15 ws1b\">1<span class=\"_ _2\"></span>.6</span></span>Asgeir Wien<span class=\"_ _83\"> </span>Chief development officer<span class=\"_ _d7\"> </span>1<span class=\"_ _2\"></span>.7<span class=\"_ _b9\"> </span>0.1<span class=\"_ _a8\"> </span>0.<span class=\"_ _2\"></span>2<span class=\"_ _a8\"> </span><span class=\"ls70 ws85\">0.0<span class=\"_ _a8\"> </span><span class=\"ff3 ls57 ws6c\">1<span class=\"_ _2\"></span>.9</span></span>Bj\u00f8rn Abraham Bache<span class=\"_ _148\"> </span>C<span class=\"_ _2\"></span>hief commercial officer<span class=\"_ _44\"> </span>1.6<span class=\"_ _b9\"> </span>0.1<span class=\"_ _a8\"> </span>0.2<span class=\"_ _b9\"> </span><span class=\"ls70 ws85\">0.0<span class=\"_ _140\"> </span><span class=\"ff3 ls57 ws6c\">1<span class=\"_ _3\"></span>.9</span></span>Jonny Hansen<span class=\"_ _bd\"> </span>Chief operating<span class=\"_ _0\"></span> of<span class=\"_ _2\"></span>ficer<span class=\"_ _1b8\"> </span>1<span class=\"_ _3\"></span>.9<span class=\"_ _b9\"> </span>0.1<span class=\"_ _a8\"> </span>0.<span class=\"_ _2\"></span>3<span class=\"_ _a8\"> </span><span class=\"ls70 ws85\">0.0<span class=\"_ _140\"> </span><span class=\"ff3 ls48 ws5c\">2.3</span></span>Bo<span class=\"_ _2\"></span>ard o<span class=\"_ _2\"></span>f dire<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>torsNar<span class=\"_ _2\"></span>ve Reiten<span class=\"_ _117\"> </span>Chair<span class=\"_ _2f\"> </span>0.4<span class=\"_ _ac\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _192\"> </span><span class=\"ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _18b\"> </span><span class=\"ff3 ls15 ws1b\">0.<span class=\"_ _2\"></span>4</span></span>Susanne L. R. Schneid<span class=\"_ _2\"></span>er<span class=\"_ _135\"> </span>Di<span class=\"_ _0\"></span>rec<span class=\"_ _2\"></span>tor<span class=\"_ _1b9\"> </span>0.2<span class=\"_ _ac\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _192\"> </span><span class=\"ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _18b\"> </span><span class=\"ff3 ls15 ws1b\">0.<span class=\"_ _2\"></span>2</span></span>B\u00e5r<span class=\"_ _2\"></span>d Br<span class=\"_ _2\"></span>ath Inger\u00f8<span class=\"_ _1ba\"> </span>Director<span class=\"_ _1b9\"> </span><span class=\"ls5f ws74\">0.<span class=\"_ _2\"></span>3<span class=\"_ _ac\"> </span></span>-<span class=\"_ _99\"> </span>-<span class=\"_ _192\"> </span><span class=\"ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _18b\"> </span><span class=\"ff3 ls15 ws1b\">0.3</span></span>Hanne Re<span class=\"_ _0\"></span>f<span class=\"_ _2\"></span>shol<span class=\"_ _0\"></span>t<span class=\"_ _fc\"> </span>Director<span class=\"_ _1b9\"> </span>0.3<span class=\"_ _ac\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _192\"> </span><span class=\"ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _142\"> </span></span>0.3To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _3\"></span> <span class=\"_ _1bb\"> </span>12.3<span class=\"_ _a8\"> </span><span class=\"ls5f ws74\">0.4<span class=\"_ _a8\"> </span><span class=\"ls0 ws0\">1<span class=\"_ _2\"></span>.1<span class=\"_ _a8\"> </span></span>0.2<span class=\"_ _137\"> </span></span><span class=\"ls15 ws1b\">1<span class=\"_ _2\"></span>4.0</span>1)<span class=\"_ _0\"></span> Includes company car<span class=\"_ _0\"></span> if applicable, insurances, electronic communication etc. Man<span class=\"_ _2\"></span>agem<span class=\"_ _2\"></span>ent an<span class=\"_ _2\"></span>d boa<span class=\"_ _2\"></span>rd of dir<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s have no a<span class=\"_ _2\"></span>gre<span class=\"_ _2\"></span>eme<span class=\"_ _2\"></span>nts c<span class=\"_ _2\"></span>overing s<span class=\"_ _2\"></span>ever<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>e paym<span class=\"_ _2\"></span>ent or b<span class=\"_ _2\"></span>onus<span class=\"_ _2\"></span>.No lo<span class=\"_ _2\"></span>ans have b<span class=\"_ _2\"></span>een g<span class=\"_ _2\"></span>ra<span class=\"_ _2\"></span>nted or g<span class=\"_ _2\"></span>uar<span class=\"_ _2\"></span>antee<span class=\"_ _2\"></span>s ple<span class=\"_ _2\"></span>dged to ma<span class=\"_ _2\"></span>nag<span class=\"_ _2\"></span>ement o<span class=\"_ _2\"></span>r bo<span class=\"_ _2\"></span>ard of dir<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s.The m<span class=\"_ _2\"></span>ana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt team is in<span class=\"_ _2\"></span>clud<span class=\"_ _2\"></span>ed in a sha<span class=\"_ _2\"></span>re-<span class=\"_ _2\"></span>ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d option p<span class=\"_ _2\"></span>lan<span class=\"_ _2\"></span>.Remu<span class=\"_ _2\"></span>ner<span class=\"_ _2\"></span>ation to m<span class=\"_ _2\"></span>ana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt an<span class=\"_ _2\"></span>d boa<span class=\"_ _2\"></span>rd of di<span class=\"_ _2\"></span>rec<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>rs in 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>1:1)(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _79\"> </span><span class=\"ff6 ls7d ws93\">T<span class=\"_ _2\"></span>itle<span class=\"_ _1b6\"> </span><span class=\"ls4a ws5e\">Salar<span class=\"_ _2\"></span>ies <span class=\"_ _30\"> </span>Pension<span class=\"_ _96\"> </span></span>O<span class=\"_ _2\"></span>ther</span>Optio<span class=\"_ _2\"></span>ns<span class=\"_ _1b7\"> </span><span class=\"ff3 ls91 wsa7\">To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l</span>ManagementHenr<span class=\"_ _2\"></span>ik Badin<span class=\"_ _61\"> </span>Chie<span class=\"_ _0\"></span>f executive officer<span class=\"_ _1bc\"> </span>2.5<span class=\"_ _a8\"> </span><span class=\"ls0 ws0\">0.1<span class=\"_ _a8\"> </span><span class=\"ls5f ws74\">0.<span class=\"_ _2\"></span>2<span class=\"_ _a8\"> </span></span>0.1<span class=\"_ _a8\"> </span><span class=\"ff3 ls57 ws6c\">2<span class=\"_ _2\"></span>.9</span></span>Erik M<span class=\"_ _2\"></span>agel<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>sen<span class=\"_ _fe\"> </span>C<span class=\"_ _2\"></span>hief financial o<span class=\"_ _0\"></span>f<span class=\"_ _2\"></span>ficer<span class=\"_ _9e\"> </span>1.6<span class=\"_ _b9\"> </span><span class=\"ls0 ws0\">0.1<span class=\"_ _a8\"> </span>0.1<span class=\"_ _b9\"> </span>0.1<span class=\"_ _140\"> </span><span class=\"ff3 ls57 ws6c\">1<span class=\"_ _3\"></span>.9</span></span>Henning Mohn<span class=\"_ _11b\"> </span>Chief technolog<span class=\"_ _2\"></span>y of<span class=\"_ _2\"></span>fic<span class=\"_ _2\"></span>er<span class=\"_ _65\"> </span>1.4<span class=\"_ _a8\"> </span><span class=\"ls0 ws0\">0.1<span class=\"_ _b9\"> </span><span class=\"ls70 ws85\">0.0<span class=\"_ _a8\"> </span></span>0.1<span class=\"_ _140\"> </span><span class=\"ff3 ls15 ws1b\">1<span class=\"_ _2\"></span>.6</span></span>Asgeir Wien<span class=\"_ _83\"> </span>Chief development officer<span class=\"_ _d5\"> </span>1<span class=\"_ _2\"></span>.6<span class=\"_ _a8\"> </span><span class=\"ls0 ws0\">0.1<span class=\"_ _b9\"> </span>0.1<span class=\"_ _a8\"> </span>0.1<span class=\"_ _a8\"> </span><span class=\"ff3 ls57 ws6c\">1<span class=\"_ _2\"></span>.9</span></span>Bj\u00f8rn Abraham Bache<span class=\"_ _148\"> </span>C<span class=\"_ _2\"></span>hief commercial officer<span class=\"_ _44\"> </span>1.5<span class=\"_ _a8\"> </span><span class=\"ls0 ws0\">0.1<span class=\"_ _a8\"> </span><span class=\"ls5f ws74\">0.<span class=\"_ _2\"></span>2<span class=\"_ _a8\"> </span></span>0.1<span class=\"_ _a8\"> </span><span class=\"ff3 ls57 ws6c\">1<span class=\"_ _2\"></span>.9</span></span>Jonny Hansen<span class=\"_ _bd\"> </span>Chief operating<span class=\"_ _0\"></span> of<span class=\"_ _2\"></span>ficer<span class=\"_ _1bc\"> </span>1.6<span class=\"_ _b9\"> </span><span class=\"ls0 ws0\">0.1<span class=\"_ _a8\"> </span><span class=\"ls5f ws74\">0.3<span class=\"_ _b9\"> </span></span>0.1<span class=\"_ _140\"> </span><span class=\"ff3 ls15 ws1b\">2.0</span></span>Bo<span class=\"_ _2\"></span>ard o<span class=\"_ _2\"></span>f dire<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>torsNar<span class=\"_ _2\"></span>ve Reiten<span class=\"_ _117\"> </span>Chair<span class=\"_ _2f\"> </span>0.4<span class=\"_ _ac\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _ac\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _140\"> </span><span class=\"ff3 ls15 ws1b\">0.4</span></span>Susanne L. R. Schneid<span class=\"_ _2\"></span>er<span class=\"_ _135\"> </span>Di<span class=\"_ _0\"></span>rec<span class=\"_ _2\"></span>tor<span class=\"_ _1b9\"> </span>0.2<span class=\"_ _ac\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _ac\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _140\"> </span><span class=\"ff3 ls15 ws1b\">0.2</span></span>B\u00e5r<span class=\"_ _2\"></span>d Br<span class=\"_ _2\"></span>ath Inger\u00f8<span class=\"_ _1ba\"> </span>Director<span class=\"_ _1b9\"> </span><span class=\"ls5f ws74\">0.<span class=\"_ _2\"></span>2<span class=\"_ _ac\"> </span></span>-<span class=\"_ _99\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _a8\"> </span><span class=\"ff3 ls15 ws1b\">0.2</span>Hanne Re<span class=\"_ _0\"></span>f<span class=\"_ _2\"></span>shol<span class=\"_ _0\"></span>t<span class=\"_ _fc\"> </span>Director<span class=\"_ _1b9\"> </span>0.2<span class=\"_ _ac\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _ac\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _140\"> </span></span>0.<span class=\"_ _2\"></span>2To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _3\"></span> <span class=\"_ _1bb\"> </span>11.2<span class=\"_ _1bd\"> </span><span class=\"ls5f ws74\">0.4<span class=\"_ _a8\"> </span><span class=\"ls70 ws85\">1<span class=\"_ _2\"></span>.0<span class=\"_ _a8\"> </span></span>0.6<span class=\"_ _137\"> </span></span><span class=\"ls15 ws1b\">1<span class=\"_ _2\"></span>3.2</span>1)<span class=\"_ _0\"></span> Includes company car<span class=\"_ _0\"></span> if applicable, insurances, electronic communication etc. The m<span class=\"_ _2\"></span>ana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt and b<span class=\"_ _2\"></span>oar<span class=\"_ _2\"></span>d of dire<span class=\"_ _2\"></span>cto<span class=\"_ _2\"></span>rs have n<span class=\"_ _2\"></span>o ag<span class=\"_ _2\"></span>ree<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s cove<span class=\"_ _2\"></span>ring se<span class=\"_ _2\"></span>vera<span class=\"_ _2\"></span>nce p<span class=\"_ _2\"></span>ayme<span class=\"_ _2\"></span>nt or bo<span class=\"_ _2\"></span>nus.No lo<span class=\"_ _2\"></span>ans have b<span class=\"_ _2\"></span>een g<span class=\"_ _2\"></span>ra<span class=\"_ _2\"></span>nted or g<span class=\"_ _2\"></span>uar<span class=\"_ _2\"></span>antee<span class=\"_ _2\"></span>s ple<span class=\"_ _2\"></span>dged to ma<span class=\"_ _2\"></span>nag<span class=\"_ _2\"></span>ement o<span class=\"_ _2\"></span>r bo<span class=\"_ _2\"></span>ard of dir<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s.The m<span class=\"_ _2\"></span>ana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt team is in<span class=\"_ _2\"></span>clud<span class=\"_ _2\"></span>ed in a sha<span class=\"_ _2\"></span>re-<span class=\"_ _2\"></span>ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d option p<span class=\"_ _2\"></span>lan<span class=\"_ _2\"></span>.PensionThe c<span class=\"_ _2\"></span>omp<span class=\"_ _2\"></span>anie<span class=\"_ _2\"></span>s in the gr<span class=\"_ _2\"></span>oup do<span class=\"_ _2\"></span>micile<span class=\"_ _2\"></span>d in No<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>way are r<span class=\"_ _2\"></span>equir<span class=\"_ _2\"></span>ed to have an o<span class=\"_ _2\"></span>ccup<span class=\"_ _2\"></span>ation<span class=\"_ _2\"></span>al pen<span class=\"_ _2\"></span>sion sc<span class=\"_ _2\"></span>heme i<span class=\"_ _2\"></span>n acc<span class=\"_ _2\"></span>ord<span class=\"_ _2\"></span>ance w<span class=\"_ _2\"></span>ith the No<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>wegia<span class=\"_ _2\"></span>n law of m<span class=\"_ _2\"></span>andato<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y oc<span class=\"_ _2\"></span>cupati<span class=\"_ _2\"></span>onal p<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>n (lov o<span class=\"_ _2\"></span>m obligatorisk<span class=\"_ _0\"></span> tjenestepensjon). The group<span class=\"_ _0\"></span>'s pension scheme fulf<span class=\"_ _2\"></span>ill<span class=\"_ _2\"></span>s the re<span class=\"_ _2\"></span>quire<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s of that l<span class=\"_ _2\"></span>aw.The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up's pens<span class=\"_ _2\"></span>ion sc<span class=\"_ _2\"></span>heme c<span class=\"_ _2\"></span>over<span class=\"_ _2\"></span>s all em<span class=\"_ _2\"></span>ploye<span class=\"_ _2\"></span>es whi<span class=\"_ _2\"></span>ch are subje<span class=\"_ _2\"></span>ct to th<span class=\"_ _2\"></span>ese r<span class=\"_ _2\"></span>equir<span class=\"_ _2\"></span>eme<span class=\"_ _2\"></span>nts. T<span class=\"_ _2\"></span>he sc<span class=\"_ _2\"></span>hem<span class=\"_ _2\"></span>e is ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on a contribution<span class=\"_ _0\"></span> pl<span class=\"_ _2\"></span>an.The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up ha<span class=\"_ _2\"></span>s no othe<span class=\"_ _2\"></span>r pens<span class=\"_ _2\"></span>ion ar<span class=\"_ _2\"></span>rang<span class=\"_ _2\"></span>ement<span class=\"_ _2\"></span>s in pl<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>e.(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _57\"> </span><span class=\"ff3 ls53 ws68\">2<span class=\"_ _2\"></span>022<span class=\"_ _a7\"> </span><span class=\"ff6 ls54 ws69\">2021</span></span>Ser<span class=\"_ _2\"></span>vice cost<span class=\"_ _1be\"> </span><span class=\"ff3 ls57 ws6c\">6<span class=\"_ _2\"></span>.9<span class=\"_ _12d\"> </span></span><span class=\"ls53 ws68\">4.8</span>So<span class=\"_ _2\"></span>cial s<span class=\"_ _2\"></span>ecur<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y ta<span class=\"_ _2\"></span>x<span class=\"_ _1bf\"> </span><span class=\"ff3 ls15 ws1b\">0.4<span class=\"_ _12d\"> </span></span><span class=\"ls5f ws74\">0.4</span>Net pension costs<span class=\"_ _136\"> </span>7.<span class=\"_ _3\"></span>3<span class=\"_ _80\"> </span><span class=\"ff6 ls1 ws1\">5.2</span>Share option planThe g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up ha<span class=\"_ _2\"></span>s a shar<span class=\"_ _2\"></span>e option p<span class=\"_ _2\"></span>la<span class=\"_ _2\"></span>n cover<span class=\"_ _2\"></span>ing cer<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ain emp<span class=\"_ _2\"></span>loyee<span class=\"_ _2\"></span>s in seni<span class=\"_ _2\"></span>or po<span class=\"_ _2\"></span>sition<span class=\"_ _2\"></span>s. A<span class=\"_ _2\"></span>s of 31.1<span class=\"_ _2\"></span>2.<span class=\"_ _2\"></span>2022, 6 emp<span class=\"_ _2\"></span>loyee<span class=\"_ _2\"></span>s in the gro<span class=\"_ _2\"></span>up wer<span class=\"_ _2\"></span>e includ<span class=\"_ _2\"></span>ed in th<span class=\"_ _2\"></span>e optio<span class=\"_ _2\"></span>n prog<span class=\"_ _2\"></span>ram<span class=\"_ _2\"></span>me, an<span class=\"_ _2\"></span>d due to the demerger of V<span class=\"_ _0\"></span>ow Green Metal<span class=\"_ _2\"></span>s AS, additional 2 employ<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>es within Vow Gr<span class=\"_ _2\"></span>een M<span class=\"_ _2\"></span>eta<span class=\"_ _2\"></span>ls A<span class=\"_ _2\"></span>S have o<span class=\"_ _2\"></span>ptions w<span class=\"_ _2\"></span>ith Vow AS<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>, res<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>tiv<span class=\"_ _2\"></span>ely the C<span class=\"_ _2\"></span>EO and C<span class=\"_ _2\"></span>FO. Vow Gree<span class=\"_ _2\"></span>n Met<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>s cover th<span class=\"_ _2\"></span>e cos<span class=\"_ _2\"></span>t rel<span class=\"_ _2\"></span>ated to th<span class=\"_ _2\"></span>ese op<span class=\"_ _2\"></span>tions<span class=\"_ _2\"></span>. The o<span class=\"_ _2\"></span>ption<span class=\"_ _2\"></span>s vest<span class=\"_ _2\"></span>s yea<span class=\"_ _2\"></span>rly over th<span class=\"_ _2\"></span>ree year<span class=\"_ _2\"></span>s.In rel<span class=\"_ _2\"></span>ation to th<span class=\"_ _2\"></span>e optio<span class=\"_ _2\"></span>n prog<span class=\"_ _2\"></span>ra<span class=\"_ _2\"></span>mme, a tot<span class=\"_ _2\"></span>al of 1 470 000 optio<span class=\"_ _2\"></span>ns wer<span class=\"_ _2\"></span>e gr<span class=\"_ _2\"></span>anted in 20<span class=\"_ _2\"></span>1<span class=\"_ _0\"></span>9, a total of 450 0<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>0 optio<span class=\"_ _2\"></span>ns were gr<span class=\"_ _2\"></span>anted in 20<span class=\"_ _2\"></span>21, an<span class=\"_ _2\"></span>d a total of 1<span class=\"_ _2\"></span>40 0<span class=\"_ _2\"></span>00 o<span class=\"_ _2\"></span>ption<span class=\"_ _2\"></span>s were g<span class=\"_ _2\"></span>rante<span class=\"_ _2\"></span>d in 2022. 36<span class=\"_ _2\"></span>0 00<span class=\"_ _2\"></span>1 optio<span class=\"_ _2\"></span>ns fro<span class=\"_ _2\"></span>m this pr<span class=\"_ _2\"></span>ogr<span class=\"_ _2\"></span>amme w<span class=\"_ _2\"></span>ere exerc<span class=\"_ _2\"></span>ise<span class=\"_ _2\"></span>d in 2020, 380 0<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>0 optio<span class=\"_ _2\"></span>ns were exer<span class=\"_ _2\"></span>cis<span class=\"_ _2\"></span>ed in 2021<span class=\"_ _2\"></span>, and 201 0<span class=\"_ _2\"></span>01 optio<span class=\"_ _2\"></span>ns wer<span class=\"_ _2\"></span>e exercis<span class=\"_ _2\"></span>ed in 2022<span class=\"_ _2\"></span>. Met<span class=\"_ _2\"></span>ho<span class=\"_ _2\"></span>d of set<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>lem<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>:Opti<span class=\"_ _2\"></span>ons that h<span class=\"_ _2\"></span>ave bee<span class=\"_ _2\"></span>n exercis<span class=\"_ _2\"></span>ed sha<span class=\"_ _2\"></span>ll<span class=\"_ _2\"></span>, in the dis<span class=\"_ _2\"></span>creti<span class=\"_ _2\"></span>on of the com<span class=\"_ _2\"></span>pany, be set<span class=\"_ _2\"></span>tled b<span class=\"_ _2\"></span>y eithe<span class=\"_ _2\"></span>r:(i<span class=\"_ _2\"></span>)  <span class=\"_ _3a\"> </span>the issua<span class=\"_ _2\"></span>nce b<span class=\"_ _2\"></span>y the com<span class=\"_ _2\"></span>pany of n<span class=\"_ _2\"></span>ew shar<span class=\"_ _2\"></span>es to the op<span class=\"_ _2\"></span>tion holder(ii<span class=\"_ _2\"></span>)  <span class=\"_ _3\"></span>the s<span class=\"_ _2\"></span>ale by the c<span class=\"_ _2\"></span>omp<span class=\"_ _2\"></span>any of tre<span class=\"_ _2\"></span>asu<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y shar<span class=\"_ _2\"></span>es to the op<span class=\"_ _2\"></span>tion holder; or(iii<span class=\"_ _2\"></span>) <span class=\"_ _3\"></span>the tr<span class=\"_ _2\"></span>ansf<span class=\"_ _2\"></span>er to the op<span class=\"_ _2\"></span>tion ho<span class=\"_ _2\"></span>lder of a N<span class=\"_ _2\"></span>OK a<span class=\"_ _2\"></span>mount f<span class=\"_ _2\"></span>or eac<span class=\"_ _2\"></span>h exercis<span class=\"_ _2\"></span>ed op<span class=\"_ _2\"></span>tion e<span class=\"_ _2\"></span>qual to the m<span class=\"_ _2\"></span>arket pr<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>e of the sha<span class=\"_ _2\"></span>res in the co<span class=\"_ _2\"></span>mpany l<span class=\"_ _2\"></span>ess th<span class=\"_ _2\"></span>e exercis<span class=\"_ _2\"></span>e pri<span class=\"_ _2\"></span>ce.The m<span class=\"_ _2\"></span>etho<span class=\"_ _2\"></span>d of set<span class=\"_ _2\"></span>tlem<span class=\"_ _2\"></span>ent is at th<span class=\"_ _2\"></span>e discr<span class=\"_ _2\"></span>etion o<span class=\"_ _2\"></span>f the co<span class=\"_ _2\"></span>mpany. The s<span class=\"_ _2\"></span>hare o<span class=\"_ _2\"></span>ption p<span class=\"_ _2\"></span>lan i<span class=\"_ _2\"></span>s there<span class=\"_ _2\"></span>for ac<span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>unted fo<span class=\"_ _2\"></span>r as a<span class=\"_ _2\"></span>n equit<span class=\"_ _2\"></span>y settlement.V<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>sting require<span class=\"_ _2\"></span>ments:The o<span class=\"_ _2\"></span>ption<span class=\"_ _2\"></span>s gr<span class=\"_ _2\"></span>anted sh<span class=\"_ _2\"></span>all ves<span class=\"_ _2\"></span>t with 1<span class=\"_ _2\"></span>/3 on th<span class=\"_ _2\"></span>e fir<span class=\"_ _2\"></span>st a<span class=\"_ _2\"></span>nniver<span class=\"_ _2\"></span>sa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y of the g<span class=\"_ _2\"></span>rant d<span class=\"_ _2\"></span>ate, 1/<span class=\"_ _2\"></span>3 on the se<span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>nd anni<span class=\"_ _2\"></span>ver<span class=\"_ _2\"></span>sar<span class=\"_ _2\"></span>y of t<span class=\"_ _2\"></span>he gr<span class=\"_ _2\"></span>ant date and 1<span class=\"_ _2\"></span>/3 on th<span class=\"_ _2\"></span>e third a<span class=\"_ _2\"></span>nniver<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>y of the g<span class=\"_ _2\"></span>ra<span class=\"_ _2\"></span>nt date. Op<span class=\"_ _2\"></span>tions held b<span class=\"_ _2\"></span>y an optio<span class=\"_ _2\"></span>n hold<span class=\"_ _2\"></span>er do on<span class=\"_ _2\"></span>ly ves<span class=\"_ _2\"></span>t if the op<span class=\"_ _2\"></span>tion ho<span class=\"_ _2\"></span>lder at th<span class=\"_ _2\"></span>e ves<span class=\"_ _2\"></span>ting date is em<span class=\"_ _2\"></span>ployed b<span class=\"_ _2\"></span>y a comp<span class=\"_ _2\"></span>any in the g<span class=\"_ _2\"></span>roup a<span class=\"_ _2\"></span>nd the emplo<span class=\"_ _2\"></span>ymen<span class=\"_ _2\"></span>t is not in a n<span class=\"_ _2\"></span>otice p<span class=\"_ _2\"></span>eri<span class=\"_ _2\"></span>od. T<span class=\"_ _2\"></span>he opt<span class=\"_ _2\"></span>ion pr<span class=\"_ _2\"></span>ogr<span class=\"_ _2\"></span>amme ha<span class=\"_ _2\"></span>s a term of th<span class=\"_ _2\"></span>ree y<span class=\"_ _2\"></span>ear<span class=\"_ _2\"></span>s plus a lim<span class=\"_ _2\"></span>ited exerc<span class=\"_ _2\"></span>ise p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d.  A<span class=\"_ _2\"></span>ny optio<span class=\"_ _2\"></span>n not exerc<span class=\"_ _2\"></span>ise<span class=\"_ _2\"></span>d on or pr<span class=\"_ _2\"></span>ior to the ex<span class=\"_ _2\"></span>pir<span class=\"_ _2\"></span>y date, s<span class=\"_ _2\"></span>hall termin<span class=\"_ _2\"></span>ate witho<span class=\"_ _2\"></span>ut any c<span class=\"_ _2\"></span>ompe<span class=\"_ _2\"></span>nsatio<span class=\"_ _2\"></span>n being p<span class=\"_ _2\"></span>ayabl<span class=\"_ _2\"></span>e to the option holder<span class=\"_ _1\"></span>. Overview of outstanding options:2022<span class=\"_ _96\"> </span><span class=\"ff6 ls54 ws69\">2021</span>Outst<span class=\"_ _2\"></span>anding<span class=\"_ _0\"></span> options 1 Januar<span class=\"_ _2\"></span>y<span class=\"_ _33\"> </span><span class=\"ff3 ls0 ws0\"> 1 16<span class=\"_ _2\"></span>6 66<span class=\"_ _2\"></span>6 <span class=\"_ _c1\"> </span><span class=\"ff6\">1 096 66<span class=\"_ _2\"></span>6 </span></span>Options granted<span class=\"_ _72\"> </span><span class=\"ff3 ls0 ws0\"> 1<span class=\"_ _2\"></span>40 0<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>0 <span class=\"_ _21\"> </span><span class=\"ff6\"> 4<span class=\"_ _2\"></span>50 0<span class=\"_ _2\"></span>00 </span></span>Options forfeited<span class=\"_ _9b\"> </span>(<span class=\"_ _1\"></span>66 66<span class=\"_ _0\"></span>7)<span class=\"_ _b9\"> </span><span class=\"ff6 ls0 ws104\"> <span class=\"_ _8\"> </span>-   </span>Op<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>ns exer<span class=\"_ _2\"></span>ci<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d<span class=\"_ _5c\"> </span><span class=\"ff3 ls96 wsac\">(<span class=\"_ _0\"></span>201<span class=\"_ _0\"></span> 001)<span class=\"_ _1c0\"> </span><span class=\"ff6 ls3b ws4d\">(<span class=\"_ _0\"></span>380<span class=\"_ _0\"></span> 000)</span></span>Options expired<span class=\"_ _70\"> </span><span class=\"ff3 lsb9 ws105\">(44<span class=\"_ _3\"></span>8 9<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>8)<span class=\"_ _132\"> </span></span><span class=\"ls0 ws104\"> <span class=\"_ _8\"> </span>-   </span>Outstanding options 31 December<span class=\"_ _29\"> </span><span class=\"ls0 ws0\"> 59<span class=\"_ _2\"></span>0 0<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>0 <span class=\"_ _c3\"> </span><span class=\"ff6\"> 1 166 66<span class=\"_ _2\"></span>6 </span></span>Of which are e<span class=\"_ _0\"></span>xercisable<span class=\"_ _44\"> </span><span class=\"ff3 ls0 ws0\"> 5<span class=\"_ _2\"></span>90 0<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>0 <span class=\"_ _c3\"> </span><span class=\"ff6\"> 1 166 6<span class=\"_ _2\"></span>66 </span></span>Equity trans<span class=\"_ _2\"></span>action Dur<span class=\"_ _2\"></span>ing 2020, 360 0<span class=\"_ _2\"></span>01 of the o<span class=\"_ _2\"></span>uts<span class=\"_ _2\"></span>tan<span class=\"_ _2\"></span>ding opti<span class=\"_ _2\"></span>ons wer<span class=\"_ _2\"></span>e exercis<span class=\"_ _2\"></span>ed. T<span class=\"_ _2\"></span>he tr<span class=\"_ _2\"></span>ans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tions w<span class=\"_ _2\"></span>as s<span class=\"_ _2\"></span>ett<span class=\"_ _2\"></span>led by is<span class=\"_ _2\"></span>suing 360 0<span class=\"_ _2\"></span>01 n<span class=\"_ _2\"></span>ew shar<span class=\"_ _2\"></span>es, by a c<span class=\"_ _2\"></span>ap<span class=\"_ _2\"></span>ital in<span class=\"_ _2\"></span>cre<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>e of NO<span class=\"_ _2\"></span>K 36 00<span class=\"_ _2\"></span>0, at the exer<span class=\"_ _2\"></span>cise pri<span class=\"_ _2\"></span>ce of N<span class=\"_ _2\"></span>OK 17<span class=\"_ _c8\"></span>.90. Foll<span class=\"_ _2\"></span>owing the is<span class=\"_ _2\"></span>suan<span class=\"_ _2\"></span>ce of ne<span class=\"_ _2\"></span>w share<span class=\"_ _2\"></span>s, the issu<span class=\"_ _2\"></span>ed sha<span class=\"_ _2\"></span>re c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>al of Vow AS<span class=\"_ _2\"></span>A wa<span class=\"_ _2\"></span>s 10 925 987<span class=\"_ _0\"></span>. Consi<span class=\"_ _2\"></span>sting of 109 259 870 share<span class=\"_ _2\"></span>s, eac<span class=\"_ _2\"></span>h with a p<span class=\"_ _2\"></span>ar valu<span class=\"_ _2\"></span>e of NO<span class=\"_ _2\"></span>K 0.10.Dur<span class=\"_ _2\"></span>ing 2021, 38<span class=\"_ _2\"></span>0 00<span class=\"_ _2\"></span>0 of the o<span class=\"_ _2\"></span>ut<span class=\"_ _2\"></span>sta<span class=\"_ _2\"></span>nding opti<span class=\"_ _2\"></span>ons wer<span class=\"_ _2\"></span>e exercis<span class=\"_ _2\"></span>ed. T<span class=\"_ _2\"></span>he tr<span class=\"_ _2\"></span>ans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tions we<span class=\"_ _2\"></span>re set<span class=\"_ _2\"></span>tle<span class=\"_ _2\"></span>d by iss<span class=\"_ _2\"></span>uing 380 00<span class=\"_ _2\"></span>0 new sh<span class=\"_ _2\"></span>are<span class=\"_ _2\"></span>s, by a c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>al inc<span class=\"_ _2\"></span>rea<span class=\"_ _2\"></span>se of N<span class=\"_ _2\"></span>OK 35 530, at th<span class=\"_ _2\"></span>e exercis<span class=\"_ _2\"></span>e pri<span class=\"_ _2\"></span>ce of N<span class=\"_ _2\"></span>OK 16.7<span class=\"_ _0\"></span>4. Foll<span class=\"_ _2\"></span>owing the i<span class=\"_ _2\"></span>ssuan<span class=\"_ _2\"></span>ce of n<span class=\"_ _2\"></span>ew shar<span class=\"_ _2\"></span>es, th<span class=\"_ _2\"></span>e issu<span class=\"_ _2\"></span>ed sha<span class=\"_ _2\"></span>re c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>al of Vow AS<span class=\"_ _2\"></span>A wa<span class=\"_ _2\"></span>s NOK 10 71<span class=\"_ _2\"></span>8 827<span class=\"_ _1\"></span>. C<span class=\"_ _2\"></span>onsi<span class=\"_ _2\"></span>sting of 1<span class=\"_ _2\"></span>14 639 870 shar<span class=\"_ _2\"></span>es, e<span class=\"_ _2\"></span>ach wit<span class=\"_ _2\"></span>h a par va<span class=\"_ _2\"></span>lue of NO<span class=\"_ _2\"></span>K 0<span class=\"_ _2\"></span>.0<span class=\"_ _2\"></span>935.Dur<span class=\"_ _2\"></span>ing 2022, 201 0<span class=\"_ _2\"></span>01 of t<span class=\"_ _2\"></span>he out<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>anding o<span class=\"_ _2\"></span>ptions w<span class=\"_ _2\"></span>ere exercis<span class=\"_ _2\"></span>ed. T<span class=\"_ _2\"></span>he tr<span class=\"_ _2\"></span>ans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tions w<span class=\"_ _2\"></span>as s<span class=\"_ _2\"></span>ett<span class=\"_ _2\"></span>led by is<span class=\"_ _2\"></span>suing 201 0<span class=\"_ _2\"></span>01 n<span class=\"_ _2\"></span>ewshar<span class=\"_ _2\"></span>es, by a c<span class=\"_ _2\"></span>ap<span class=\"_ _2\"></span>ital in<span class=\"_ _2\"></span>cre<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>e of NO<span class=\"_ _2\"></span>K 18 794, at the exer<span class=\"_ _2\"></span>cis<span class=\"_ _2\"></span>e pri<span class=\"_ _2\"></span>ce of N<span class=\"_ _2\"></span>OK 16.7<span class=\"_ _0\"></span>4. Foll<span class=\"_ _2\"></span>owing the is<span class=\"_ _2\"></span>suan<span class=\"_ _2\"></span>ce of n<span class=\"_ _2\"></span>ew shar<span class=\"_ _2\"></span>es, the is<span class=\"_ _2\"></span>sued s<span class=\"_ _2\"></span>hare c<span class=\"_ _2\"></span>api<span class=\"_ _2\"></span>tal of Vow A<span class=\"_ _2\"></span>SA wa<span class=\"_ _2\"></span>s N<span class=\"_ _2\"></span>OK 10 737 621. Co<span class=\"_ _2\"></span>nsist<span class=\"_ _2\"></span>ing of 114 8<span class=\"_ _2\"></span>40 8<span class=\"_ _2\"></span>71 share<span class=\"_ _2\"></span>s, ea<span class=\"_ _2\"></span>ch with a p<span class=\"_ _2\"></span>ar valu<span class=\"_ _2\"></span>e of NO<span class=\"_ _2\"></span>K 0.0<span class=\"_ _2\"></span>935<span class=\"_ _2\"></span>.The o<span class=\"_ _2\"></span>uts<span class=\"_ _2\"></span>tan<span class=\"_ _2\"></span>ding o<span class=\"_ _2\"></span>ptio<span class=\"_ _2\"></span>ns ar<span class=\"_ _2\"></span>e subj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t to the f<span class=\"_ _2\"></span>oll<span class=\"_ _2\"></span>owing conditions:Aver<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>ge Numb<span class=\"_ _2\"></span>er of Expir<span class=\"_ _2\"></span>y datestrike priceshare options2<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.<span class=\"_ _3\"></span>0<span class=\"_ _2\"></span>9.<span class=\"_ _3\"></span>2<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>3<span class=\"_ _46\"> </span>29.<span class=\"_ _3\"></span>5<span class=\"_ _2\"></span>5<span class=\"_ _31\"> </span><span class=\"ls3b ws4d\"> 1<span class=\"_ _0\"></span>00 000<span class=\"_ _0\"></span> </span>30.06.<span class=\"_ _2\"></span>2024<span class=\"_ _58\"> </span><span class=\"ls61 ws77\">33<span class=\"_ _2\"></span>.79<span class=\"_ _31\"> </span><span class=\"ls0 ws0\"> 350 0<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>0 </span></span>30.06.<span class=\"_ _2\"></span>2024<span class=\"_ _1c1\"> </span><span class=\"ls70 ws85\">21.0<span class=\"_ _2\"></span>0<span class=\"_ _192\"> </span><span class=\"ls0 ws0\"> 1<span class=\"_ _2\"></span>40 0<span class=\"_ _2\"></span>00 </span></span>To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _16c\"> </span><span class=\"ff6 ls0 ws0\"> 590 0<span class=\"_ _2\"></span>00 </span>The f<span class=\"_ _2\"></span>air v<span class=\"_ _2\"></span>alue of th<span class=\"_ _2\"></span>e optio<span class=\"_ _2\"></span>ns ha<span class=\"_ _2\"></span>s be<span class=\"_ _2\"></span>en c<span class=\"_ _2\"></span>alcul<span class=\"_ _2\"></span>ated u<span class=\"_ _2\"></span>sing Bl<span class=\"_ _2\"></span>ack &amp; Scholes option-pricing<span class=\"_ _0\"></span> mo<span class=\"_ _2\"></span>del.The c<span class=\"_ _2\"></span>alc<span class=\"_ _2\"></span>ulat<span class=\"_ _2\"></span>ions a<span class=\"_ _2\"></span>re ba<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ed on th<span class=\"_ _2\"></span>e fol<span class=\"_ _2\"></span>lowin<span class=\"_ _2\"></span>g as<span class=\"_ _2\"></span>sump<span class=\"_ _2\"></span>tion<span class=\"_ _2\"></span>s:Sha<span class=\"_ _2\"></span>re pri<span class=\"_ _2\"></span>ce o<span class=\"_ _2\"></span>n the g<span class=\"_ _2\"></span>ran<span class=\"_ _2\"></span>t dateThe s<span class=\"_ _2\"></span>hare p<span class=\"_ _2\"></span>ric<span class=\"_ _2\"></span>e is set to th<span class=\"_ _2\"></span>e stoc<span class=\"_ _2\"></span>k exchange p<span class=\"_ _2\"></span>ric<span class=\"_ _2\"></span>e on the g<span class=\"_ _2\"></span>ran<span class=\"_ _2\"></span>t date.The s<span class=\"_ _2\"></span>trik<span class=\"_ _2\"></span>e pri<span class=\"_ _2\"></span>ce pe<span class=\"_ _2\"></span>r opt<span class=\"_ _2\"></span>ionThe s<span class=\"_ _2\"></span>trike pr<span class=\"_ _2\"></span>ice i<span class=\"_ _2\"></span>s the sha<span class=\"_ _2\"></span>re pr<span class=\"_ _2\"></span>ice on t<span class=\"_ _2\"></span>he gr<span class=\"_ _2\"></span>ant date.V<span class=\"_ _0\"></span>olatilit<span class=\"_ _2\"></span>yIt is as<span class=\"_ _2\"></span>sume<span class=\"_ _2\"></span>d that his<span class=\"_ _2\"></span>tori<span class=\"_ _2\"></span>c vola<span class=\"_ _2\"></span>tilit<span class=\"_ _2\"></span>y of co<span class=\"_ _2\"></span>mpar<span class=\"_ _2\"></span>abl<span class=\"_ _2\"></span>e shar<span class=\"_ _2\"></span>es is an in<span class=\"_ _2\"></span>dic<span class=\"_ _2\"></span>ation of f<span class=\"_ _2\"></span>uture vo<span class=\"_ _2\"></span>latil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>. T<span class=\"_ _2\"></span>he exp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted vol<span class=\"_ _2\"></span>atili<span class=\"_ _2\"></span>ty i<span class=\"_ _2\"></span>s ther<span class=\"_ _2\"></span>efor<span class=\"_ _2\"></span>e stip<span class=\"_ _2\"></span>ulate<span class=\"_ _2\"></span>d to be the s<span class=\"_ _2\"></span>ame a<span class=\"_ _2\"></span>s the hi<span class=\"_ _2\"></span>stor<span class=\"_ _2\"></span>ic vol<span class=\"_ _2\"></span>atilit<span class=\"_ _2\"></span>y, whic<span class=\"_ _2\"></span>h equa<span class=\"_ _2\"></span>ls a vo<span class=\"_ _2\"></span>latil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y of 40.0 p<span class=\"_ _2\"></span>er ce<span class=\"_ _2\"></span>nt. The te<span class=\"_ _2\"></span>rm of t<span class=\"_ _2\"></span>he op<span class=\"_ _2\"></span>tionIt is as<span class=\"_ _2\"></span>sume<span class=\"_ _2\"></span>d that 100 p<span class=\"_ _2\"></span>er c<span class=\"_ _2\"></span>ent of the e<span class=\"_ _2\"></span>mploye<span class=\"_ _2\"></span>es wil<span class=\"_ _2\"></span>l exercis<span class=\"_ _2\"></span>e the opt<span class=\"_ _2\"></span>ions on<span class=\"_ _2\"></span>ce the<span class=\"_ _2\"></span>y are exer<span class=\"_ _2\"></span>cisa<span class=\"_ _2\"></span>ble. 100 0<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>0 gr<span class=\"_ _2\"></span>anted op<span class=\"_ _2\"></span>tions in 202<span class=\"_ _2\"></span>1 expire<span class=\"_ _2\"></span>s 28.0<span class=\"_ _2\"></span>9<span class=\"_ _0\"></span>.202<span class=\"_ _2\"></span>3.350 00<span class=\"_ _2\"></span>0 gr<span class=\"_ _2\"></span>ante<span class=\"_ _2\"></span>d optio<span class=\"_ _2\"></span>ns in 2021 expi<span class=\"_ _2\"></span>res 30.0<span class=\"_ _2\"></span>6.<span class=\"_ _2\"></span>2024.140 0<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>0 gr<span class=\"_ _2\"></span>anted o<span class=\"_ _2\"></span>ption<span class=\"_ _2\"></span>s in 2022 expir<span class=\"_ _2\"></span>es 30.0<span class=\"_ _2\"></span>6.2024<span class=\"_ _2\"></span>.DividendThe e<span class=\"_ _2\"></span>stim<span class=\"_ _2\"></span>ated div<span class=\"_ _2\"></span>ide<span class=\"_ _2\"></span>nd per s<span class=\"_ _2\"></span>hare i<span class=\"_ _2\"></span>s NOK 0 p<span class=\"_ _2\"></span>er ann<span class=\"_ _2\"></span>um.Ris<span class=\"_ _2\"></span>k<span class=\"_ _0\"></span>-fre<span class=\"_ _2\"></span>e in<span class=\"_ _2\"></span>ter<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>t rat<span class=\"_ _2\"></span>eThe r<span class=\"_ _2\"></span>isk-<span class=\"_ _0\"></span>fr<span class=\"_ _2\"></span>ee inte<span class=\"_ _2\"></span>res<span class=\"_ _2\"></span>t rate i<span class=\"_ _2\"></span>s set eq<span class=\"_ _2\"></span>ual to a weig<span class=\"_ _2\"></span>hted aver<span class=\"_ _2\"></span>ag<span class=\"_ _2\"></span>e ca<span class=\"_ _2\"></span>lcul<span class=\"_ _2\"></span>ation of in<span class=\"_ _2\"></span>teres<span class=\"_ _2\"></span>t r<span class=\"_ _2\"></span>ate on gover<span class=\"_ _2\"></span>nment b<span class=\"_ _2\"></span>ond<span class=\"_ _2\"></span>s during th<span class=\"_ _2\"></span>e term of th<span class=\"_ _2\"></span>e optio<span class=\"_ _2\"></span>n, and i<span class=\"_ _2\"></span>s set at 2<span class=\"_ _2\"></span>.31 p<span class=\"_ _2\"></span>er ce<span class=\"_ _2\"></span>nt at year-end 2022<span class=\"_ _2\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__31": {
   "value": "2.1<span class=\"_ _2\"></span>5 ProvisionsA prov<span class=\"_ _2\"></span>ision i<span class=\"_ _2\"></span>s re<span class=\"_ _2\"></span>cogn<span class=\"_ _2\"></span>ised w<span class=\"_ _2\"></span>hen th<span class=\"_ _2\"></span>e gro<span class=\"_ _2\"></span>up ha<span class=\"_ _2\"></span>s a pre<span class=\"_ _2\"></span>sent le<span class=\"_ _2\"></span>gal or con<span class=\"_ _2\"></span>str<span class=\"_ _2\"></span>uct<span class=\"_ _2\"></span>ive obl<span class=\"_ _2\"></span>igation a<span class=\"_ _2\"></span>s a r<span class=\"_ _2\"></span>esult of p<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>t event<span class=\"_ _2\"></span>s, it i<span class=\"_ _2\"></span>s prob<span class=\"_ _2\"></span>able (i<span class=\"_ _2\"></span>.e. mor<span class=\"_ _2\"></span>e likely than n<span class=\"_ _2\"></span>ot) that an o<span class=\"_ _2\"></span>ut<span class=\"_ _2\"></span>flow of r<span class=\"_ _2\"></span>eso<span class=\"_ _2\"></span>urce<span class=\"_ _2\"></span>s will b<span class=\"_ _2\"></span>e re<span class=\"_ _2\"></span>quire<span class=\"_ _2\"></span>d to set<span class=\"_ _2\"></span>tle the ob<span class=\"_ _2\"></span>ligatio<span class=\"_ _2\"></span>n, an<span class=\"_ _2\"></span>d the amo<span class=\"_ _2\"></span>unt c<span class=\"_ _2\"></span>an be r<span class=\"_ _2\"></span>eliab<span class=\"_ _2\"></span>ly es<span class=\"_ _2\"></span>timated<span class=\"_ _2\"></span>. Prov<span class=\"_ _2\"></span>ision<span class=\"_ _2\"></span>s are re<span class=\"_ _2\"></span>viewe<span class=\"_ _2\"></span>d at eac<span class=\"_ _2\"></span>h bal<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>e she<span class=\"_ _2\"></span>et date and ad<span class=\"_ _2\"></span>juste<span class=\"_ _2\"></span>d to ref<span class=\"_ _2\"></span>lec<span class=\"_ _2\"></span>t the cur<span class=\"_ _2\"></span>ren<span class=\"_ _2\"></span>t bes<span class=\"_ _2\"></span>t es<span class=\"_ _2\"></span>timate. Pr<span class=\"_ _2\"></span>ovisi<span class=\"_ _2\"></span>ons ar<span class=\"_ _2\"></span>e mea<span class=\"_ _2\"></span>sur<span class=\"_ _2\"></span>ed at the p<span class=\"_ _2\"></span>res<span class=\"_ _2\"></span>ent valu<span class=\"_ _2\"></span>e of the exp<span class=\"_ _2\"></span>endi<span class=\"_ _2\"></span>tures ex<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d to be re<span class=\"_ _2\"></span>quir<span class=\"_ _2\"></span>ed to set<span class=\"_ _2\"></span>tle th<span class=\"_ _2\"></span>e oblig<span class=\"_ _2\"></span>ation. T<span class=\"_ _2\"></span>he in<span class=\"_ _2\"></span>crea<span class=\"_ _2\"></span>se i<span class=\"_ _2\"></span>n the prov<span class=\"_ _2\"></span>ision d<span class=\"_ _2\"></span>ue to pa<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>age o<span class=\"_ _2\"></span>f time is r<span class=\"_ _2\"></span>eco<span class=\"_ _2\"></span>gnis<span class=\"_ _2\"></span>ed a<span class=\"_ _2\"></span>s fin<span class=\"_ _2\"></span>ance c<span class=\"_ _2\"></span>os<span class=\"_ _2\"></span>t.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__32": {
   "value": "2.1<span class=\"_ _2\"></span>6 Share-bas<span class=\"_ _2\"></span>ed pa<span class=\"_ _0\"></span>ymentsThe c<span class=\"_ _2\"></span>os<span class=\"_ _2\"></span>t of equi<span class=\"_ _2\"></span>ty-<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>tled tr<span class=\"_ _2\"></span>ans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tion<span class=\"_ _2\"></span>s is deter<span class=\"_ _2\"></span>mine<span class=\"_ _2\"></span>d by the f<span class=\"_ _2\"></span>air valu<span class=\"_ _2\"></span>e at the date wh<span class=\"_ _2\"></span>en the g<span class=\"_ _2\"></span>ran<span class=\"_ _2\"></span>t is made u<span class=\"_ _2\"></span>sing an app<span class=\"_ _2\"></span>rop<span class=\"_ _2\"></span>riate valu<span class=\"_ _2\"></span>ation mo<span class=\"_ _2\"></span>del<span class=\"_ _2\"></span>. Th<span class=\"_ _2\"></span>e com<span class=\"_ _2\"></span>pany ha<span class=\"_ _2\"></span>s a sha<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>-ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d optio<span class=\"_ _2\"></span>n pla<span class=\"_ _2\"></span>n cove<span class=\"_ _2\"></span>ring ce<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tain e<span class=\"_ _2\"></span>mploye<span class=\"_ _2\"></span>es in se<span class=\"_ _2\"></span>nior p<span class=\"_ _2\"></span>ositio<span class=\"_ _2\"></span>ns. T<span class=\"_ _2\"></span>he meth<span class=\"_ _2\"></span>od of set<span class=\"_ _2\"></span>tlem<span class=\"_ _2\"></span>ent is at th<span class=\"_ _2\"></span>e discr<span class=\"_ _2\"></span>etion o<span class=\"_ _2\"></span>f the co<span class=\"_ _2\"></span>mpany, and whi<span class=\"_ _2\"></span>ch is de<span class=\"_ _2\"></span>scri<span class=\"_ _2\"></span>bed in m<span class=\"_ _2\"></span>ore d<span class=\"_ _2\"></span>etail i<span class=\"_ _2\"></span>n note 6. T<span class=\"_ _2\"></span>he shar<span class=\"_ _2\"></span>e optio<span class=\"_ _2\"></span>n pla<span class=\"_ _2\"></span>n is re<span class=\"_ _2\"></span>cogn<span class=\"_ _2\"></span>ise<span class=\"_ _2\"></span>d as e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y set<span class=\"_ _2\"></span>tle<span class=\"_ _2\"></span>d shar<span class=\"_ _2\"></span>e-b<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>sed p<span class=\"_ _2\"></span>aymen<span class=\"_ _2\"></span>ts a<span class=\"_ _2\"></span>s the pr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tice of th<span class=\"_ _2\"></span>e gro<span class=\"_ _2\"></span>up is to set<span class=\"_ _2\"></span>tle in sh<span class=\"_ _2\"></span>are<span class=\"_ _2\"></span>s and no<span class=\"_ _2\"></span>t in ca<span class=\"_ _2\"></span>sh<span class=\"_ _2\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__33": {
   "value": "2.17 Contingent liabili<span class=\"_ _0\"></span>tiesCo<span class=\"_ _2\"></span>ntingent li<span class=\"_ _2\"></span>abili<span class=\"_ _2\"></span>ties ar<span class=\"_ _2\"></span>e not r<span class=\"_ _2\"></span>ecog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d in the f<span class=\"_ _2\"></span>inan<span class=\"_ _2\"></span>cial statements. Significant contingent liabi<span class=\"_ _0\"></span>lities are disclosed, except for<span class=\"_ _0\"></span> contingent liabilit<span class=\"_ _0\"></span>ies where the probabilit<span class=\"_ _2\"></span>y of t<span class=\"_ _0\"></span>he liability occurring is remote.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__34-1": {
   "value": "2.1<span class=\"_ _2\"></span>8 Earnings per shareThe c<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>culat<span class=\"_ _2\"></span>ion of b<span class=\"_ _2\"></span>asi<span class=\"_ _2\"></span>c earn<span class=\"_ _2\"></span>ings pe<span class=\"_ _2\"></span>r shar<span class=\"_ _2\"></span>e is ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on the prof<span class=\"_ _2\"></span>it at<span class=\"_ _2\"></span>trib<span class=\"_ _2\"></span>utab<span class=\"_ _2\"></span>le to ordin<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>y sha<span class=\"_ _2\"></span>res u<span class=\"_ _2\"></span>sing the weig<span class=\"_ _2\"></span>hted aver<span class=\"_ _2\"></span>age num<span class=\"_ _2\"></span>ber of o<span class=\"_ _2\"></span>rdina<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y shar<span class=\"_ _2\"></span>es ou<span class=\"_ _2\"></span>tst<span class=\"_ _2\"></span>andi<span class=\"_ _2\"></span>ng during th<span class=\"_ _2\"></span>e year af<span class=\"_ _2\"></span>ter de<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tion of th<span class=\"_ _2\"></span>e aver<span class=\"_ _2\"></span>age num<span class=\"_ _2\"></span>ber of tr<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>sur<span class=\"_ _2\"></span>y sha<span class=\"_ _2\"></span>res h<span class=\"_ _2\"></span>eld over the<span class=\"_ _0\"></span> per<span class=\"_ _2\"></span>iod.The c<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>culat<span class=\"_ _2\"></span>ion of dilu<span class=\"_ _2\"></span>ted ear<span class=\"_ _2\"></span>nings p<span class=\"_ _2\"></span>er sha<span class=\"_ _2\"></span>re is c<span class=\"_ _2\"></span>onsis<span class=\"_ _2\"></span>tent with the c<span class=\"_ _2\"></span>alcul<span class=\"_ _2\"></span>atio<span class=\"_ _2\"></span>n of the ba<span class=\"_ _2\"></span>si<span class=\"_ _2\"></span>c earn<span class=\"_ _2\"></span>ings pe<span class=\"_ _2\"></span>r shar<span class=\"_ _2\"></span>e, but g<span class=\"_ _2\"></span>ives at th<span class=\"_ _2\"></span>e sam<span class=\"_ _2\"></span>e time ef<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t to all dilut<span class=\"_ _2\"></span>ive pote<span class=\"_ _2\"></span>ntial or<span class=\"_ _2\"></span>dinar<span class=\"_ _3\"></span>y share<span class=\"_ _2\"></span>s that were o<span class=\"_ _2\"></span>uts<span class=\"_ _2\"></span>tan<span class=\"_ _2\"></span>ding duri<span class=\"_ _2\"></span>ng the pe<span class=\"_ _2\"></span>rio<span class=\"_ _2\"></span>d, by adju<span class=\"_ _2\"></span>sting th<span class=\"_ _2\"></span>e prof<span class=\"_ _2\"></span>it/<span class=\"_ _2\"></span>loss and th<span class=\"_ _2\"></span>e weighte<span class=\"_ _2\"></span>d aver<span class=\"_ _2\"></span>age num<span class=\"_ _2\"></span>ber of sh<span class=\"_ _2\"></span>are<span class=\"_ _2\"></span>s out<span class=\"_ _2\"></span>sta<span class=\"_ _2\"></span>nding fo<span class=\"_ _2\"></span>r the ef<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s of all di<span class=\"_ _2\"></span>lutive p<span class=\"_ _2\"></span>otentia<span class=\"_ _2\"></span>l share<span class=\"_ _2\"></span>s, i.e.<span class=\"_ _2\"></span>: <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>The p<span class=\"_ _2\"></span>rof<span class=\"_ _2\"></span>it/<span class=\"_ _2\"></span>loss f<span class=\"_ _2\"></span>or the p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d at<span class=\"_ _2\"></span>tribu<span class=\"_ _2\"></span>tabl<span class=\"_ _2\"></span>e to ordin<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>y shar<span class=\"_ _2\"></span>es is adju<span class=\"_ _2\"></span>sted f<span class=\"_ _2\"></span>or cha<span class=\"_ _2\"></span>nges in pr<span class=\"_ _2\"></span>ofi<span class=\"_ _2\"></span>t/lo<span class=\"_ _2\"></span>ss that w<span class=\"_ _2\"></span>ould re<span class=\"_ _2\"></span>sult fr<span class=\"_ _2\"></span>om the co<span class=\"_ _2\"></span>nver<span class=\"_ _2\"></span>sion of th<span class=\"_ _2\"></span>e dilutiv<span class=\"_ _2\"></span>e potenti<span class=\"_ _2\"></span>al ord<span class=\"_ _2\"></span>inar<span class=\"_ _2\"></span>y sh<span class=\"_ _2\"></span>ares<span class=\"_ _2\"></span>. <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>The w<span class=\"_ _2\"></span>eighte<span class=\"_ _2\"></span>d avera<span class=\"_ _2\"></span>ge numb<span class=\"_ _2\"></span>er of or<span class=\"_ _2\"></span>dinar<span class=\"_ _3\"></span>y shar<span class=\"_ _2\"></span>es is inc<span class=\"_ _2\"></span>rea<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d by the weig<span class=\"_ _2\"></span>hted ave<span class=\"_ _2\"></span>ra<span class=\"_ _2\"></span>ge numb<span class=\"_ _2\"></span>er of addi<span class=\"_ _2\"></span>tiona<span class=\"_ _2\"></span>l ordi<span class=\"_ _2\"></span>nar<span class=\"_ _2\"></span>y shar<span class=\"_ _2\"></span>es that wo<span class=\"_ _2\"></span>uld have b<span class=\"_ _2\"></span>een o<span class=\"_ _2\"></span>uts<span class=\"_ _2\"></span>tan<span class=\"_ _2\"></span>ding a<span class=\"_ _2\"></span>ssuming th<span class=\"_ _2\"></span>e conversion of all d<span class=\"_ _0\"></span>ilutive potential<span class=\"_ _0\"></span> ordinar<span class=\"_ _2\"></span>y.NOTE 1<span class=\"_ _0\"></span>7 <span class=\"_ _3\"></span> <span class=\"_ _9\"></span>TRANSACT<span class=\"_ _2\"></span>IONS WI<span class=\"_ _2\"></span>TH REL<span class=\"_ _2\"></span>A<span class=\"_ _0\"></span>TED P<span class=\"_ _0\"></span>AR<span class=\"_ _2\"></span>TIE<span class=\"_ _2\"></span>SThe Consolidated Financial Stat<span class=\"_ _0\"></span>ement is prepared for Vow<span class=\"_ _0\"></span> AS<span class=\"_ _2\"></span>A a<span class=\"_ _2\"></span>s the ultimate p<span class=\"_ _2\"></span>are<span class=\"_ _2\"></span>nt. Vow AS<span class=\"_ _2\"></span>A is the own<span class=\"_ _2\"></span>er<span class=\"_ _0\"></span>, dir<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t or indir<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t, of 10<span class=\"_ _2\"></span>0 per c<span class=\"_ _2\"></span>ent of th<span class=\"_ _2\"></span>e share<span class=\"_ _2\"></span>s in Sc<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>ship AS<span class=\"_ _2\"></span>, Sc<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>ship Ame<span class=\"_ _2\"></span>ric<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>s Inc<span class=\"_ _2\"></span>., Sc<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>ship Pol<span class=\"_ _2\"></span>and S<span class=\"_ _2\"></span>p z o.o., Vow Indus<span class=\"_ _2\"></span>trie<span class=\"_ _2\"></span>s AS<span class=\"_ _2\"></span>, E<span class=\"_ _2\"></span>TI<span class=\"_ _2\"></span>A Ec<span class=\"_ _2\"></span>otec<span class=\"_ _2\"></span>hnolo<span class=\"_ _2\"></span>gie<span class=\"_ _2\"></span>s S.<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>S and C<span class=\"_ _2\"></span>. H. Eve<span class=\"_ _2\"></span>nsen In<span class=\"_ _2\"></span>dustr<span class=\"_ _2\"></span>iovn<span class=\"_ _2\"></span>er AS<span class=\"_ _2\"></span>. In addi<span class=\"_ _2\"></span>tion<span class=\"_ _2\"></span>, Sc<span class=\"_ _2\"></span>anship A<span class=\"_ _2\"></span>S ha<span class=\"_ _2\"></span>s 70 pe<span class=\"_ _2\"></span>r cent ow<span class=\"_ _2\"></span>ner<span class=\"_ _2\"></span>ship in CH<span class=\"_ _2\"></span>X Mar<span class=\"_ _2\"></span>itime In<span class=\"_ _2\"></span>c. an<span class=\"_ _2\"></span>d 50.1 pe<span class=\"_ _2\"></span>r cent ow<span class=\"_ _2\"></span>ner<span class=\"_ _2\"></span>ship in Vow Autom<span class=\"_ _2\"></span>ation AS<span class=\"_ _2\"></span>. Se<span class=\"_ _2\"></span>e se<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>on (c) for total ove<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>view.(a<span class=\"_ _0\"></span>) Purchases:(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _1ff\"> </span><span class=\"ff3 ls53 ws68\">2022<span class=\"_ _192\"> </span><span class=\"ff6 ls54 ws69\">2021</span></span>By<span class=\"_ _a9\"> </span><span class=\"ls16 ws1d\">Purchase of services from<span class=\"_ _30\"> </span><span class=\"ls0 ws0\">De<span class=\"_ _2\"></span>scr<span class=\"_ _2\"></span>ipti<span class=\"_ _2\"></span>on of s<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vic<span class=\"_ _2\"></span>es</span></span> 1)ET<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>A Ecotechn<span class=\"_ _2\"></span>ologies S.<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>S<span class=\"_ _200\"> </span><span class=\"ls0 ws0\">LCF<span class=\"_ _2\"></span>I S.<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>S</span>Management/consultancy<span class=\"_ _201\"> </span><span class=\"ff3 ls0 ws104\"> <span class=\"_ _9\"></span>-   <span class=\"_ _6b\"> </span></span><span class=\"ls5e ws73\">2<span class=\"_ _2\"></span>.9</span> 2)ET<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>A Ecotechn<span class=\"_ _2\"></span>ologies S.<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>S<span class=\"_ _200\"> </span><span class=\"ls67 ws7d\">SCFI S.A.S</span>Management/consultancy<span class=\"_ _202\"> </span><span class=\"ff3 ls6b ws80\">2.5<span class=\"_ _203\"> </span></span><span class=\"ls55 ws6a\">2.6</span> 3)ET<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>A Ecotechn<span class=\"_ _2\"></span>ologies S.<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>S<span class=\"_ _200\"> </span><span class=\"ls0 ws0\">L<span class=\"_ _2\"></span>SI S.<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>S</span>Proper<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y rental/leas<span class=\"_ _2\"></span>e<span class=\"_ _204\"> </span><span class=\"ff3 ls3e ws50\">1.2<span class=\"_ _203\"> </span></span><span class=\"ls8a ws6e\">1.2</span>To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _205\"> </span><span class=\"ls60 ws76\">3<span class=\"_ _2\"></span>.7<span class=\"_ _d9\"> </span><span class=\"ff6 ls61 ws77\">6<span class=\"_ _2\"></span>.7</span></span>1)  LCFI S.<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>.S i<span class=\"_ _2\"></span>s wh<span class=\"_ _2\"></span>oll<span class=\"_ _2\"></span>y own<span class=\"_ _2\"></span>ed b<span class=\"_ _2\"></span>y Mr Ol<span class=\"_ _2\"></span>iv<span class=\"_ _2\"></span>ier Le<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>z<span class=\"_ _2\"></span>, co-f<span class=\"_ _2\"></span>ou<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>r of E<span class=\"_ _2\"></span>TI<span class=\"_ _2\"></span>A Ecot<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>hn<span class=\"_ _2\"></span>olo<span class=\"_ _2\"></span>gie<span class=\"_ _2\"></span>s S<span class=\"_ _2\"></span>.A<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>S2)  SCFI S.<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>S is w<span class=\"_ _2\"></span>hol<span class=\"_ _2\"></span>ly ow<span class=\"_ _2\"></span>ne<span class=\"_ _2\"></span>d by Mr Ph<span class=\"_ _2\"></span>ili<span class=\"_ _2\"></span>pp<span class=\"_ _2\"></span>e Saj<span class=\"_ _2\"></span>et, c<span class=\"_ _2\"></span>o-f<span class=\"_ _2\"></span>oun<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>r of ET<span class=\"_ _2\"></span>IA Ec<span class=\"_ _2\"></span>ot<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>hno<span class=\"_ _2\"></span>log<span class=\"_ _2\"></span>ie<span class=\"_ _2\"></span>s S.<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>S. 3)  LSI S.<span class=\"_ _2\"></span>A.<span class=\"_ _2\"></span>S i<span class=\"_ _2\"></span>s equ<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>ly ow<span class=\"_ _2\"></span>ned b<span class=\"_ _2\"></span>y Mr Ol<span class=\"_ _2\"></span>iv<span class=\"_ _2\"></span>ie<span class=\"_ _2\"></span>r Lep<span class=\"_ _2\"></span>ez a<span class=\"_ _2\"></span>nd an<span class=\"_ _2\"></span>d Mr Ph<span class=\"_ _2\"></span>ili<span class=\"_ _2\"></span>pp<span class=\"_ _2\"></span>e Saj<span class=\"_ _2\"></span>et. T<span class=\"_ _0\"></span>ran<span class=\"_ _2\"></span>sac<span class=\"_ _2\"></span>tion<span class=\"_ _2\"></span>s fro<span class=\"_ _2\"></span>m LCF<span class=\"_ _2\"></span>I S.<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>S and S<span class=\"_ _2\"></span>CF<span class=\"_ _2\"></span>I S.<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>S rel<span class=\"_ _2\"></span>ates to wor<span class=\"_ _2\"></span>k per<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>orm<span class=\"_ _2\"></span>ed by co<span class=\"_ _2\"></span>-foun<span class=\"_ _2\"></span>der an<span class=\"_ _2\"></span>d CEO of E<span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>A gr<span class=\"_ _2\"></span>oup Oli<span class=\"_ _2\"></span>vie<span class=\"_ _2\"></span>r Lep<span class=\"_ _2\"></span>ez and c<span class=\"_ _2\"></span>o-foun<span class=\"_ _2\"></span>der an<span class=\"_ _2\"></span>d C<span class=\"_ _2\"></span>TO Philipp<span class=\"_ _2\"></span>e Sa<span class=\"_ _2\"></span>jet. T<span class=\"_ _2\"></span>he tr<span class=\"_ _2\"></span>ans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tions a<span class=\"_ _2\"></span>re ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on a fi<span class=\"_ _2\"></span>xed rate a<span class=\"_ _2\"></span>cc<span class=\"_ _2\"></span>ording to a<span class=\"_ _2\"></span>gr<span class=\"_ _2\"></span>eem<span class=\"_ _2\"></span>ents<span class=\"_ _2\"></span>, and al<span class=\"_ _2\"></span>loc<span class=\"_ _2\"></span>ated to \"S<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>y exp<span class=\"_ _2\"></span>ense<span class=\"_ _2\"></span>s\" in the P&amp;L<span class=\"_ _2\"></span>. L<span class=\"_ _2\"></span>SI S<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>S is the own<span class=\"_ _2\"></span>er of the off<span class=\"_ _2\"></span>ice and warehouse facilities ET<span class=\"_ _2\"></span>IA Ecotechnologies rents, and is re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d as a<span class=\"_ _2\"></span>n item und<span class=\"_ _2\"></span>er IFRS 16<span class=\"_ _2\"></span>. Se<span class=\"_ _2\"></span>e fur<span class=\"_ _2\"></span>the<span class=\"_ _2\"></span>r infor<span class=\"_ _2\"></span>mation reg<span class=\"_ _2\"></span>arding IF<span class=\"_ _2\"></span>RS 16 in note 24 L<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>. (b) Sales:(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _1ff\"> </span><span class=\"ff3 ls53 ws68\">2022<span class=\"_ _192\"> </span><span class=\"ff6 ls54 ws69\">2021</span></span>By<span class=\"_ _a9\"> </span><span class=\"ls0 ws0\">Sale t<span class=\"_ _2\"></span>o<span class=\"_ _136\"> </span><span class=\"ls13 ws18\">Des<span class=\"_ _2\"></span>cription</span></span>ET<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>A Ecotechn<span class=\"_ _2\"></span>ologies S.<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>S<span class=\"_ _200\"> </span><span class=\"ls0 ws0\">LCF<span class=\"_ _2\"></span>I S.<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>S</span>Management/consultancy<span class=\"_ _4c\"> </span><span class=\"ff3 ls13 ws18\">0.1<span class=\"_ _206\"> </span></span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   </span>ET<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>A Ecotechn<span class=\"_ _2\"></span>ologies S.<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>S<span class=\"_ _200\"> </span>SCFI S.A.S<span class=\"_ _16e\"> </span><span class=\"ls4a ws5e\">M<span class=\"_ _2\"></span>anagement/consu<span class=\"_ _0\"></span>ltanc<span class=\"_ _2\"></span>y<span class=\"_ _4c\"> </span><span class=\"ff3 ls13 ws18\">0.1<span class=\"_ _206\"> </span></span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   </span></span> 1)Scan<span class=\"_ _0\"></span>sh<span class=\"_ _0\"></span>ip<span class=\"_ _0\"></span> AS<span class=\"_ _12b\"> </span><span class=\"ls0 ws0\">Vow Gre<span class=\"_ _2\"></span>en Met<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>s AS</span>Con<span class=\"_ _2\"></span>sultanc<span class=\"_ _2\"></span>y ser<span class=\"_ _2\"></span>vic<span class=\"_ _2\"></span>e<span class=\"_ _16a\"> </span><span class=\"ff3 ls15 ws1b\">0.<span class=\"_ _2\"></span>4<span class=\"_ _203\"> </span></span><span class=\"ls0 ws0\">0.1</span> 1)Vow<span class=\"_ _2\"></span> A<span class=\"_ _2\"></span>S<span class=\"_ _2\"></span>A<span class=\"_ _199\"> </span><span class=\"ls0 ws0\">Vow Gre<span class=\"_ _2\"></span>en Me<span class=\"_ _2\"></span>tal<span class=\"_ _2\"></span>s A<span class=\"_ _2\"></span>S</span>Intang<span class=\"_ _2\"></span>ible a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ets<span class=\"_ _207\"> </span><span class=\"ff3 ws104\"> <span class=\"_ _9\"></span>-   <span class=\"_ _161\"> </span></span><span class=\"ls70 ws85\">1<span class=\"_ _2\"></span>.0</span> 1)Scan<span class=\"_ _0\"></span>sh<span class=\"_ _0\"></span>ip<span class=\"_ _0\"></span> AS<span class=\"_ _12b\"> </span><span class=\"ls0 ws0\">Vow Gre<span class=\"_ _2\"></span>en Met<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>s AS</span>Process eq<span class=\"_ _0\"></span>uipme<span class=\"_ _0\"></span>nt<span class=\"_ _d2\"> </span><span class=\"ff3 ls57 ws6c\">3<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>.9<span class=\"_ _45\"> </span></span><span class=\"lsbe wsd3\">35.<span class=\"_ _2\"></span>8</span>To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _208\"> </span><span class=\"ls63 ws79\">3<span class=\"_ _2\"></span>7.<span class=\"_ _3\"></span>6<span class=\"_ _db\"> </span><span class=\"ff6 ls5e ws73\">3<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>.9</span></span>1) Vow Gr<span class=\"_ _2\"></span>ee<span class=\"_ _2\"></span>n Met<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>s AS i<span class=\"_ _2\"></span>s an a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>oc<span class=\"_ _2\"></span>iat<span class=\"_ _2\"></span>ed t<span class=\"_ _2\"></span>o Vow ASA wi<span class=\"_ _2\"></span>th a sh<span class=\"_ _2\"></span>are<span class=\"_ _2\"></span>ho<span class=\"_ _2\"></span>ldi<span class=\"_ _2\"></span>ng o<span class=\"_ _2\"></span>f 30.4 pe<span class=\"_ _2\"></span>r ce<span class=\"_ _2\"></span>nt in t<span class=\"_ _2\"></span>he co<span class=\"_ _2\"></span>mp<span class=\"_ _2\"></span>any.The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up have enter<span class=\"_ _2\"></span>ed into a c<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t with Vow Gre<span class=\"_ _2\"></span>en Me<span class=\"_ _2\"></span>tal<span class=\"_ _2\"></span>s AS f<span class=\"_ _2\"></span>or del<span class=\"_ _2\"></span>iver<span class=\"_ _2\"></span>y o<span class=\"_ _2\"></span>f pro<span class=\"_ _2\"></span>ces<span class=\"_ _2\"></span>s equi<span class=\"_ _2\"></span>pment f<span class=\"_ _2\"></span>or the Fo<span class=\"_ _2\"></span>llum pr<span class=\"_ _2\"></span>ojec<span class=\"_ _2\"></span>t. Acc<span class=\"_ _2\"></span>ordi<span class=\"_ _2\"></span>ng to which th<span class=\"_ _2\"></span>e gro<span class=\"_ _2\"></span>up will d<span class=\"_ _2\"></span>elive<span class=\"_ _2\"></span>r pro<span class=\"_ _2\"></span>ces<span class=\"_ _2\"></span>s equ<span class=\"_ _2\"></span>ipment and eng<span class=\"_ _2\"></span>ine<span class=\"_ _2\"></span>ering su<span class=\"_ _2\"></span>ppor<span class=\"_ _3\"></span>t to V<span class=\"_ _0\"></span>ow G<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>en Met<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>s\u2019 bio<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>arb<span class=\"_ _2\"></span>on pl<span class=\"_ _2\"></span>ant at Follu<span class=\"_ _2\"></span>m in Nor<span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>ay<span class=\"_ _0\"></span>. Gr<span class=\"_ _2\"></span>oss m<span class=\"_ _2\"></span>arg<span class=\"_ _2\"></span>in fro<span class=\"_ _2\"></span>m pro<span class=\"_ _2\"></span>ces<span class=\"_ _2\"></span>s equ<span class=\"_ _2\"></span>ipment deli<span class=\"_ _2\"></span>ver<span class=\"_ _2\"></span>y is e<span class=\"_ _2\"></span>liminate<span class=\"_ _2\"></span>d pro<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>onal<span class=\"_ _2\"></span>ly to the gr<span class=\"_ _2\"></span>oup sha<span class=\"_ _2\"></span>reho<span class=\"_ _2\"></span>lding in the c<span class=\"_ _2\"></span>ompa<span class=\"_ _2\"></span>ny<span class=\"_ _0\"></span>. Th<span class=\"_ _2\"></span>e elimin<span class=\"_ _2\"></span>ation is i<span class=\"_ _2\"></span>nclud<span class=\"_ _2\"></span>ed a<span class=\"_ _2\"></span>s shar<span class=\"_ _2\"></span>e of net prof<span class=\"_ _2\"></span>it fr<span class=\"_ _2\"></span>om a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ociate<span class=\"_ _2\"></span>d com<span class=\"_ _2\"></span>pany und<span class=\"_ _2\"></span>er fi<span class=\"_ _2\"></span>nanci<span class=\"_ _2\"></span>al items<span class=\"_ _2\"></span>. Se<span class=\"_ _2\"></span>e note 18 for m<span class=\"_ _2\"></span>ore in<span class=\"_ _2\"></span>form<span class=\"_ _2\"></span>ation<span class=\"_ _2\"></span>. The g<span class=\"_ _2\"></span>roup a<span class=\"_ _2\"></span>ls<span class=\"_ _2\"></span>o deli<span class=\"_ _2\"></span>ver<span class=\"_ _2\"></span>s con<span class=\"_ _2\"></span>sultanc<span class=\"_ _2\"></span>y ser<span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>ice to Vow Gr<span class=\"_ _2\"></span>een M<span class=\"_ _2\"></span>eta<span class=\"_ _2\"></span>ls A<span class=\"_ _2\"></span>S. T<span class=\"_ _2\"></span>he se<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>vis<span class=\"_ _2\"></span>es co<span class=\"_ _2\"></span>mpri<span class=\"_ _2\"></span>se acc<span class=\"_ _2\"></span>ounting<span class=\"_ _2\"></span>, I<span class=\"_ _2\"></span>T an<span class=\"_ _2\"></span>d admini<span class=\"_ _2\"></span>str<span class=\"_ _2\"></span>ation se<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>vic<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>.(c<span class=\"_ _0\"></span>) B<span class=\"_ _2\"></span>ala<span class=\"_ _2\"></span>nce w<span class=\"_ _2\"></span>ith r<span class=\"_ _2\"></span>elat<span class=\"_ _2\"></span>ed pa<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>ies:(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _209\"> </span><span class=\"ff3 ls0 ws0\">31 D<span class=\"_ _2\"></span>ec 20<span class=\"_ _2\"></span>22<span class=\"_ _145\"> </span><span class=\"ff6\">31 D<span class=\"_ _2\"></span>ec 2021</span></span>Receiva<span class=\"_ _2\"></span>ble inScan<span class=\"_ _0\"></span>sh<span class=\"_ _0\"></span>ip<span class=\"_ _0\"></span> AS<span class=\"_ _13f\"> </span><span class=\"ls0 ws0\">Vow Gre<span class=\"_ _2\"></span>en Met<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>s AS<span class=\"_ _20a\"> </span><span class=\"ff3 ls15 ws1b\">0.5<span class=\"_ _198\"> </span></span>38.1</span>Vow<span class=\"_ _2\"></span> A<span class=\"_ _2\"></span>S<span class=\"_ _2\"></span>A<span class=\"_ _20b\"> </span><span class=\"ls0 ws0\">Vow Gre<span class=\"_ _2\"></span>en Met<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>s AS<span class=\"_ _20\"> </span><span class=\"ff3 ls15 ws1b\">1<span class=\"_ _2\"></span>.0<span class=\"_ _203\"> </span></span><span class=\"ls70 ws85\">1.0</span></span>T<span class=\"_ _0\"></span>ot<span class=\"_ _2\"></span>al rec<span class=\"_ _2\"></span>eiv<span class=\"_ _2\"></span>abl<span class=\"_ _2\"></span>es fr<span class=\"_ _2\"></span>om re<span class=\"_ _2\"></span>late<span class=\"_ _2\"></span>d par<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>es<span class=\"_ _20c\"> </span><span class=\"ls6b ws80\">1.5<span class=\"_ _db\"> </span><span class=\"ff6 ls85 ws9b\">39.<span class=\"_ _2\"></span>0</span></span>Liabilities inET<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>A Ecotechn<span class=\"_ _2\"></span>ologies S.<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>S<span class=\"_ _90\"> </span>L<span class=\"_ _2\"></span>SI S<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>.S<span class=\"_ _1f1\"> </span><span class=\"ff3 ls13 ws18\">0.1<span class=\"_ _e0\"> </span></span><span class=\"ws104\"> <span class=\"_ _8\"> </span>-   </span>ET<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>A Ecotechn<span class=\"_ _2\"></span>ologies S.<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>S<span class=\"_ _90\"> </span><span class=\"ls67 ws7d\">SCFI S.A<span class=\"_ _2\"></span>.S<span class=\"_ _20d\"> </span><span class=\"ff3 ls13 ws18\">0.1<span class=\"_ _203\"> </span></span><span class=\"ls5f ws74\">0.3</span></span>T<span class=\"_ _0\"></span>otal liabilities<span class=\"_ _0\"></span> to rel<span class=\"_ _2\"></span>ated parties<span class=\"_ _20e\"> </span><span class=\"ls15 ws1b\">0.3<span class=\"_ _203\"> </span><span class=\"ff6 ls5f ws74\">0.<span class=\"_ _2\"></span>3</span></span>Liabilities to<span class=\"_ _0\"></span>ward rel<span class=\"_ _2\"></span>ated parties are not interest bearing. (d) Overview of subsidiaries:The following s<span class=\"_ _0\"></span>ubsidaries are included in the consolidat<span class=\"_ _0\"></span>ed financial statements:Date of ac<span class=\"_ _2\"></span>quisi<span class=\"_ _2\"></span>tion/ Co<span class=\"_ _2\"></span>untr<span class=\"_ _2\"></span>y of % equi<span class=\"_ _2\"></span>ty a<span class=\"_ _2\"></span>nd Co<span class=\"_ _2\"></span>mpa<span class=\"_ _2\"></span>nyIncorporationincorporationvoting shareSc<span class=\"_ _2\"></span>ansh<span class=\"_ _2\"></span>ip Ame<span class=\"_ _2\"></span>ric<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>s Inc<span class=\"_ _2\"></span>.<span class=\"_ _13b\"> </span>01.12.2008<span class=\"_ _d7\"> </span><span class=\"ls16 ws1d\">USA<span class=\"_ _73\"> </span><span class=\"ls62 ws78\">10<span class=\"_ _2\"></span>0%</span></span> 1)Sc<span class=\"_ _2\"></span>anship<span class=\"_ _0\"></span> C<span class=\"_ _2\"></span>anada Inc.14.07<span class=\"_ _1\"></span>.<span class=\"_ _2\"></span>2011<span class=\"_ _1ba\"> </span><span class=\"ls4a ws5e\">C<span class=\"_ _2\"></span>anada<span class=\"_ _28\"> </span><span class=\"ls62 ws78\">100<span class=\"_ _2\"></span>%</span></span>Scan<span class=\"_ _0\"></span>sh<span class=\"_ _0\"></span>ip<span class=\"_ _0\"></span> AS<span class=\"_ _73\"> </span>01.03.<span class=\"_ _2\"></span>20<span class=\"_ _2\"></span>07<span class=\"_ _6d\"> </span><span class=\"ls62 ws78\">No<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>way <span class=\"_ _20f\"> </span>100<span class=\"_ _2\"></span>%</span>Sc<span class=\"_ _2\"></span>ansh<span class=\"_ _2\"></span>ip Pol<span class=\"_ _2\"></span>and S<span class=\"_ _2\"></span>p z o.o.<span class=\"_ _144\"> </span>12<span class=\"_ _2\"></span>.08.2014<span class=\"_ _d7\"> </span><span class=\"ls4a ws5e\">Poland<span class=\"_ _177\"> </span><span class=\"ls62 ws78\">10<span class=\"_ _2\"></span>0%</span></span> 2)CH<span class=\"_ _2\"></span>X Mari<span class=\"_ _2\"></span>time Inc<span class=\"_ _2\"></span>.06.07<span class=\"_ _1\"></span>.2015<span class=\"_ _1fc\"> </span><span class=\"ls16 ws1d\">USA<span class=\"_ _191\"> </span><span class=\"ls59 ws6f\">70<span class=\"_ _2\"></span>%</span></span>ET<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>A Ecotechn<span class=\"_ _2\"></span>ologies S.<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>S<span class=\"_ _165\"> </span>1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>19<span class=\"_ _1fc\"> </span><span class=\"ls87 ws9d\">Fr<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>ce<span class=\"_ _74\"> </span><span class=\"ls62 ws78\">10<span class=\"_ _2\"></span>0%</span></span>Ascodero<span class=\"_ _0\"></span> Producti<span class=\"_ _0\"></span>que S.A.S<span class=\"_ _14e\"> </span>1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>10<span class=\"_ _2\"></span>.<span class=\"_ _3\"></span>20<span class=\"_ _3\"></span>19<span class=\"_ _1fc\"> </span><span class=\"ls87 ws9d\">Fra<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>e<span class=\"_ _210\"> </span><span class=\"ls69 ws7e\">93%</span></span>Biog<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>en Afr<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>a S.<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>S<span class=\"_ _88\"> </span>1<span class=\"_ _3\"></span>5.<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>19<span class=\"_ _1fc\"> </span><span class=\"ls87 ws9d\">Fr<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>ce<span class=\"_ _210\"> </span><span class=\"ls64 ws7a\">57<span class=\"_ _2\"></span>%</span></span>Vow Industr<span class=\"_ _2\"></span>ies A<span class=\"_ _2\"></span>S<span class=\"_ _2f\"> </span>07<span class=\"_ _1\"></span>.11.<span class=\"_ _2\"></span>201<span class=\"_ _0\"></span>9<span class=\"_ _1fc\"> </span><span class=\"ls62 ws78\">N<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>way<span class=\"_ _2\"></span> <span class=\"_ _20f\"> </span>100%</span>C. H<span class=\"_ _2\"></span>. Evens<span class=\"_ _2\"></span>en Indus<span class=\"_ _2\"></span>trio<span class=\"_ _2\"></span>vner A<span class=\"_ _2\"></span>S<span class=\"_ _37\"> </span>30.03.<span class=\"_ _2\"></span>2022<span class=\"_ _1ba\"> </span><span class=\"ls62 ws78\">Nor<span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>ay <span class=\"_ _20f\"> </span>100%</span>Vo<span class=\"_ _0\"></span>w Automation<span class=\"_ _0\"></span> A<span class=\"_ _2\"></span>S<span class=\"_ _42\"> </span>15.07<span class=\"_ _1\"></span>.2022<span class=\"_ _1fc\"> </span><span class=\"ls62 ws78\">Nor<span class=\"_ _3\"></span>way <span class=\"_ _211\"> </span><span class=\"ls5a ws70\">5<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>1%</span></span>1)<span class=\"_ _0\"></span>  The company is under liquididation.2)  The co<span class=\"_ _2\"></span>mp<span class=\"_ _2\"></span>any<span class=\"_ _2\"></span>'s m<span class=\"_ _2\"></span>ain o<span class=\"_ _2\"></span>bje<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tiv<span class=\"_ _2\"></span>e is t<span class=\"_ _2\"></span>o dev<span class=\"_ _2\"></span>el<span class=\"_ _2\"></span>op an e<span class=\"_ _2\"></span>xh<span class=\"_ _2\"></span>au<span class=\"_ _2\"></span>st g<span class=\"_ _2\"></span>as m<span class=\"_ _2\"></span>ana<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>me<span class=\"_ _2\"></span>nt sy<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>em<span class=\"_ _2\"></span>.Remu<span class=\"_ _2\"></span>ner<span class=\"_ _2\"></span>ation to m<span class=\"_ _2\"></span>ana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt an<span class=\"_ _2\"></span>d boa<span class=\"_ _2\"></span>rd of di<span class=\"_ _2\"></span>rec<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>rs: <span class=\"ff6\">S<span class=\"_ _2\"></span>ee n<span class=\"_ _2\"></span>ote 6.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__35": {
   "value": "2.19 ReservesExc<span class=\"_ _2\"></span>hange di<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>fere<span class=\"_ _2\"></span>nce<span class=\"_ _2\"></span>s rel<span class=\"_ _2\"></span>ating to the tr<span class=\"_ _2\"></span>ansl<span class=\"_ _2\"></span>atio<span class=\"_ _2\"></span>n of the net a<span class=\"_ _2\"></span>sset<span class=\"_ _2\"></span>s of the g<span class=\"_ _2\"></span>rou<span class=\"_ _2\"></span>p's fore<span class=\"_ _2\"></span>ign op<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>ations f<span class=\"_ _2\"></span>rom th<span class=\"_ _2\"></span>eir fun<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>onal curr<span class=\"_ _2\"></span>enc<span class=\"_ _2\"></span>y to the g<span class=\"_ _2\"></span>roup's p<span class=\"_ _2\"></span>res<span class=\"_ _2\"></span>entatio<span class=\"_ _2\"></span>n curr<span class=\"_ _2\"></span>enc<span class=\"_ _2\"></span>y is re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d dire<span class=\"_ _2\"></span>ctl<span class=\"_ _2\"></span>y in other c<span class=\"_ _2\"></span>ompr<span class=\"_ _2\"></span>ehen<span class=\"_ _2\"></span>sive in<span class=\"_ _2\"></span>come a<span class=\"_ _2\"></span>nd pr<span class=\"_ _2\"></span>esen<span class=\"_ _2\"></span>ted a<span class=\"_ _2\"></span>s \u201ctranslation dif<span class=\"_ _2\"></span>ferences\u201d in the statemen<span class=\"_ _0\"></span>t of financial position and s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent of cha<span class=\"_ _2\"></span>nges in e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__36": {
   "value": "2<span class=\"_ _2\"></span>.2<span class=\"_ _2\"></span>1 Ca<span class=\"_ _2\"></span>sh f<span class=\"_ _2\"></span>low st<span class=\"_ _2\"></span>atem<span class=\"_ _2\"></span>entThe c<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>sh fl<span class=\"_ _2\"></span>ow state<span class=\"_ _2\"></span>ment is p<span class=\"_ _2\"></span>rep<span class=\"_ _2\"></span>are<span class=\"_ _2\"></span>d by using the in<span class=\"_ _2\"></span>dire<span class=\"_ _2\"></span>ct method.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__37": {
   "value": "LeasesThe g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up lea<span class=\"_ _2\"></span>ses v<span class=\"_ _2\"></span>ari<span class=\"_ _2\"></span>ous of<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>ice<span class=\"_ _2\"></span>s, equi<span class=\"_ _2\"></span>pment a<span class=\"_ _2\"></span>nd c<span class=\"_ _2\"></span>ars<span class=\"_ _2\"></span>. Renta<span class=\"_ _2\"></span>l cont<span class=\"_ _2\"></span>rac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s are t<span class=\"_ _2\"></span>yp<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>ally ma<span class=\"_ _2\"></span>de for f<span class=\"_ _2\"></span>ixed p<span class=\"_ _2\"></span>eri<span class=\"_ _2\"></span>ods of t<span class=\"_ _2\"></span>wo to nine years but may<span class=\"_ _0\"></span> have extension<span class=\"_ _0\"></span> options.As<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and l<span class=\"_ _2\"></span>iabili<span class=\"_ _2\"></span>ties ar<span class=\"_ _2\"></span>ising f<span class=\"_ _2\"></span>rom a le<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>e are ini<span class=\"_ _2\"></span>tially m<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>sure<span class=\"_ _2\"></span>d on a pr<span class=\"_ _2\"></span>esent v<span class=\"_ _2\"></span>alue b<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>sis. Le<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>se liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s inclu<span class=\"_ _2\"></span>de the n<span class=\"_ _2\"></span>et pre<span class=\"_ _2\"></span>sent v<span class=\"_ _2\"></span>alue of th<span class=\"_ _2\"></span>e follow<span class=\"_ _2\"></span>ing lea<span class=\"_ _2\"></span>se p<span class=\"_ _2\"></span>aymen<span class=\"_ _2\"></span>ts: <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>fixe<span class=\"_ _2\"></span>d paym<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s (inc<span class=\"_ _2\"></span>luding in<span class=\"_ _2\"></span>-subs<span class=\"_ _2\"></span>tan<span class=\"_ _2\"></span>ce fi<span class=\"_ _2\"></span>xed pay<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s)<span class=\"_ _0\"></span>, le<span class=\"_ _2\"></span>ss any lease incentives receivable <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>var<span class=\"_ _2\"></span>iable l<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>se pay<span class=\"_ _2\"></span>ment that a<span class=\"_ _2\"></span>re ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on an in<span class=\"_ _2\"></span>dex or a rate, i<span class=\"_ _2\"></span>nitiall<span class=\"_ _2\"></span>y mea<span class=\"_ _2\"></span>sure<span class=\"_ _2\"></span>d using th<span class=\"_ _2\"></span>e index or r<span class=\"_ _2\"></span>ate a<span class=\"_ _2\"></span>s at the commencement date <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>amo<span class=\"_ _2\"></span>unts exp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted to b<span class=\"_ _2\"></span>e paya<span class=\"_ _2\"></span>ble by the g<span class=\"_ _2\"></span>roup u<span class=\"_ _2\"></span>nder r<span class=\"_ _2\"></span>esidu<span class=\"_ _2\"></span>al value guarantees <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>the exerc<span class=\"_ _2\"></span>ise pr<span class=\"_ _2\"></span>ice of a p<span class=\"_ _2\"></span>urch<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>e optio<span class=\"_ _2\"></span>n if the g<span class=\"_ _2\"></span>roup i<span class=\"_ _2\"></span>s reasonably cer<span class=\"_ _2\"></span>tain to e<span class=\"_ _0\"></span>xercise that<span class=\"_ _0\"></span> option, and <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>paym<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s of pen<span class=\"_ _2\"></span>alties f<span class=\"_ _2\"></span>or termi<span class=\"_ _2\"></span>nating the le<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>se, if the l<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>se term r<span class=\"_ _2\"></span>efle<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s the g<span class=\"_ _2\"></span>roup exer<span class=\"_ _2\"></span>cising th<span class=\"_ _2\"></span>at optio<span class=\"_ _2\"></span>n.Lea<span class=\"_ _2\"></span>se p<span class=\"_ _2\"></span>ayme<span class=\"_ _2\"></span>nts to b<span class=\"_ _2\"></span>e made un<span class=\"_ _2\"></span>der r<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>sona<span class=\"_ _2\"></span>bly ce<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tain ex<span class=\"_ _2\"></span>tension o<span class=\"_ _2\"></span>ption<span class=\"_ _2\"></span>s are al<span class=\"_ _2\"></span>so in<span class=\"_ _2\"></span>clud<span class=\"_ _2\"></span>ed in the m<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>sure<span class=\"_ _2\"></span>ment of the lia<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>y. The le<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>e paym<span class=\"_ _2\"></span>ents a<span class=\"_ _2\"></span>re dis<span class=\"_ _2\"></span>counte<span class=\"_ _2\"></span>d using the intere<span class=\"_ _2\"></span>st r<span class=\"_ _2\"></span>ate impli<span class=\"_ _2\"></span>cit in th<span class=\"_ _2\"></span>e lea<span class=\"_ _2\"></span>se. If that r<span class=\"_ _2\"></span>ate ca<span class=\"_ _2\"></span>nnot b<span class=\"_ _2\"></span>e read<span class=\"_ _2\"></span>ily deter<span class=\"_ _2\"></span>mine<span class=\"_ _2\"></span>d, whic<span class=\"_ _2\"></span>h is gen<span class=\"_ _2\"></span>era<span class=\"_ _2\"></span>lly the c<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>se fo<span class=\"_ _2\"></span>r lea<span class=\"_ _2\"></span>ses in t<span class=\"_ _2\"></span>he gr<span class=\"_ _2\"></span>oup, the le<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>e\u2019s increm<span class=\"_ _2\"></span>enta<span class=\"_ _2\"></span>l bor<span class=\"_ _2\"></span>rowing r<span class=\"_ _2\"></span>ate is us<span class=\"_ _2\"></span>ed, b<span class=\"_ _2\"></span>eing the r<span class=\"_ _2\"></span>ate that the in<span class=\"_ _2\"></span>div<span class=\"_ _2\"></span>idual le<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ee woul<span class=\"_ _2\"></span>d have to pay to bo<span class=\"_ _2\"></span>rrow t<span class=\"_ _2\"></span>he fun<span class=\"_ _2\"></span>ds nec<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>sar<span class=\"_ _2\"></span>y to o<span class=\"_ _2\"></span>btain a<span class=\"_ _2\"></span>n as<span class=\"_ _2\"></span>set of s<span class=\"_ _2\"></span>imila<span class=\"_ _2\"></span>r value to th<span class=\"_ _2\"></span>e rig<span class=\"_ _2\"></span>ht<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>of-use a<span class=\"_ _2\"></span>sset in a s<span class=\"_ _2\"></span>imila<span class=\"_ _2\"></span>r eco<span class=\"_ _2\"></span>nomi<span class=\"_ _2\"></span>c envir<span class=\"_ _2\"></span>onme<span class=\"_ _2\"></span>nt with simil<span class=\"_ _2\"></span>ar ter<span class=\"_ _2\"></span>ms, securit<span class=\"_ _2\"></span>y and conditions.The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up deter<span class=\"_ _2\"></span>mines th<span class=\"_ _2\"></span>e incr<span class=\"_ _2\"></span>emen<span class=\"_ _2\"></span>tal b<span class=\"_ _2\"></span>orr<span class=\"_ _2\"></span>owing r<span class=\"_ _2\"></span>ate ba<span class=\"_ _2\"></span>sed o<span class=\"_ _2\"></span>n the gr<span class=\"_ _2\"></span>oup\u2019s rec<span class=\"_ _2\"></span>ent thir<span class=\"_ _2\"></span>d-p<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y fina<span class=\"_ _2\"></span>ncing in c<span class=\"_ _2\"></span>onne<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tion wit<span class=\"_ _2\"></span>h the gro<span class=\"_ _2\"></span>up\u2019s oper<span class=\"_ _2\"></span>ation<span class=\"_ _2\"></span>s, togeth<span class=\"_ _2\"></span>er with a<span class=\"_ _2\"></span>n as<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>smen<span class=\"_ _2\"></span>t of the natur<span class=\"_ _2\"></span>e of the a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>et. The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up is expo<span class=\"_ _2\"></span>sed to p<span class=\"_ _2\"></span>otentia<span class=\"_ _2\"></span>l futur<span class=\"_ _2\"></span>e incr<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>ses in v<span class=\"_ _2\"></span>aria<span class=\"_ _2\"></span>ble lea<span class=\"_ _2\"></span>se p<span class=\"_ _2\"></span>ayment<span class=\"_ _2\"></span>s ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on an in<span class=\"_ _2\"></span>dex or r<span class=\"_ _2\"></span>ate, whic<span class=\"_ _2\"></span>h are n<span class=\"_ _2\"></span>ot inclu<span class=\"_ _2\"></span>ded in the le<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>e liabi<span class=\"_ _2\"></span>lit<span class=\"_ _2\"></span>y until they t<span class=\"_ _2\"></span>ake ef<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>. Wh<span class=\"_ _2\"></span>en adjus<span class=\"_ _2\"></span>tmen<span class=\"_ _2\"></span>ts to lea<span class=\"_ _2\"></span>se p<span class=\"_ _2\"></span>ayment<span class=\"_ _2\"></span>s ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on an in<span class=\"_ _2\"></span>dex or r<span class=\"_ _2\"></span>ate take ef<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t, the lea<span class=\"_ _2\"></span>se li<span class=\"_ _2\"></span>abili<span class=\"_ _2\"></span>ty i<span class=\"_ _2\"></span>s rea<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ess<span class=\"_ _2\"></span>ed an<span class=\"_ _2\"></span>d adjus<span class=\"_ _2\"></span>ted a<span class=\"_ _2\"></span>gains<span class=\"_ _2\"></span>t the rig<span class=\"_ _2\"></span>ht-of-use a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>et. L<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>se pay<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s are al<span class=\"_ _2\"></span>loc<span class=\"_ _2\"></span>ated b<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>ween p<span class=\"_ _2\"></span>rinc<span class=\"_ _2\"></span>ipal a<span class=\"_ _2\"></span>nd fina<span class=\"_ _2\"></span>nce c<span class=\"_ _2\"></span>os<span class=\"_ _2\"></span>t. Th<span class=\"_ _2\"></span>e fina<span class=\"_ _2\"></span>nce c<span class=\"_ _2\"></span>ost i<span class=\"_ _2\"></span>s char<span class=\"_ _2\"></span>ged to pr<span class=\"_ _2\"></span>ofi<span class=\"_ _2\"></span>t or los<span class=\"_ _2\"></span>s over the lea<span class=\"_ _2\"></span>se p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d to pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>e a con<span class=\"_ _2\"></span>sta<span class=\"_ _2\"></span>nt per<span class=\"_ _2\"></span>iod<span class=\"_ _2\"></span>ic rate of i<span class=\"_ _2\"></span>ntere<span class=\"_ _2\"></span>st on the remainin<span class=\"_ _0\"></span>g bal<span class=\"_ _2\"></span>ance of the li<span class=\"_ _0\"></span>abilit<span class=\"_ _2\"></span>y for each period.Right-of-use a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s are me<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>ured at c<span class=\"_ _2\"></span>ost c<span class=\"_ _2\"></span>omp<span class=\"_ _2\"></span>rising th<span class=\"_ _2\"></span>e following<span class=\"_ _2\"></span>: <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>the am<span class=\"_ _2\"></span>ount of the i<span class=\"_ _2\"></span>nitial m<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>surem<span class=\"_ _2\"></span>ent of le<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>e liabil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>any lea<span class=\"_ _2\"></span>se p<span class=\"_ _2\"></span>ayme<span class=\"_ _2\"></span>nts ma<span class=\"_ _2\"></span>de at or b<span class=\"_ _2\"></span>efor<span class=\"_ _2\"></span>e the co<span class=\"_ _2\"></span>mmen<span class=\"_ _2\"></span>cem<span class=\"_ _2\"></span>ent date les<span class=\"_ _2\"></span>s any lea<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>e ince<span class=\"_ _2\"></span>ntives r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>eive<span class=\"_ _2\"></span>d <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>any initia<span class=\"_ _2\"></span>l dire<span class=\"_ _2\"></span>ct c<span class=\"_ _2\"></span>ost<span class=\"_ _2\"></span>s <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>restoration costs.Right-of-use a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s are ge<span class=\"_ _2\"></span>ner<span class=\"_ _2\"></span>ally de<span class=\"_ _2\"></span>pre<span class=\"_ _2\"></span>ciate<span class=\"_ _2\"></span>d over the sh<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ter of the a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>'s usef<span class=\"_ _2\"></span>ul life a<span class=\"_ _2\"></span>nd the le<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>se term o<span class=\"_ _2\"></span>n a str<span class=\"_ _2\"></span>aight-line ba<span class=\"_ _2\"></span>sis. If the g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up is rea<span class=\"_ _2\"></span>so<span class=\"_ _2\"></span>nabl<span class=\"_ _2\"></span>y cer<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ain to exerci<span class=\"_ _2\"></span>se a pur<span class=\"_ _2\"></span>cha<span class=\"_ _2\"></span>se optio<span class=\"_ _2\"></span>n, the r<span class=\"_ _2\"></span>ight-of-use a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>et is de<span class=\"_ _2\"></span>pre<span class=\"_ _2\"></span>ciated o<span class=\"_ _2\"></span>ver the un<span class=\"_ _2\"></span>derl<span class=\"_ _2\"></span>ying as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s useful life.Paym<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s as<span class=\"_ _2\"></span>soc<span class=\"_ _2\"></span>iated wi<span class=\"_ _2\"></span>th shor<span class=\"_ _2\"></span>t-term lea<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>s of equi<span class=\"_ _2\"></span>pment a<span class=\"_ _2\"></span>nd vehic<span class=\"_ _2\"></span>les an<span class=\"_ _2\"></span>d all le<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>es of low-v<span class=\"_ _2\"></span>alue a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ets a<span class=\"_ _2\"></span>re re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d on a str<span class=\"_ _2\"></span>aigh<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-li<span class=\"_ _2\"></span>ne ba<span class=\"_ _2\"></span>sis a<span class=\"_ _2\"></span>s an exp<span class=\"_ _2\"></span>ens<span class=\"_ _2\"></span>e in prof<span class=\"_ _2\"></span>it or lo<span class=\"_ _2\"></span>ss.Ex<span class=\"_ _2\"></span>ten<span class=\"_ _2\"></span>sion and termination optionsEx<span class=\"_ _2\"></span>tension and t<span class=\"_ _0\"></span>ermination options are i<span class=\"_ _0\"></span>nclude<span class=\"_ _2\"></span>d in<span class=\"_ _0\"></span> several pro<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y an<span class=\"_ _2\"></span>d equip<span class=\"_ _2\"></span>ment le<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>es acr<span class=\"_ _2\"></span>os<span class=\"_ _2\"></span>s the gr<span class=\"_ _2\"></span>oup. Th<span class=\"_ _2\"></span>ese a<span class=\"_ _2\"></span>re use<span class=\"_ _2\"></span>d to ma<span class=\"_ _2\"></span>ximis<span class=\"_ _2\"></span>e ope<span class=\"_ _2\"></span>rati<span class=\"_ _2\"></span>onal f<span class=\"_ _2\"></span>lexibil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y in terms o<span class=\"_ _2\"></span>f mana<span class=\"_ _2\"></span>ging the a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ets us<span class=\"_ _2\"></span>ed in th<span class=\"_ _2\"></span>e gro<span class=\"_ _2\"></span>up\u2019s oper<span class=\"_ _2\"></span>ations<span class=\"_ _2\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__38": {
   "value": "Inve<span class=\"_ _2\"></span>stm<span class=\"_ _2\"></span>ent in a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>oc<span class=\"_ _2\"></span>iatesThe g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up ha<span class=\"_ _2\"></span>s inves<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>s in an a<span class=\"_ _2\"></span>sso<span class=\"_ _2\"></span>ciate. A<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>soc<span class=\"_ _2\"></span>iates ar<span class=\"_ _2\"></span>e entiti<span class=\"_ _2\"></span>es over w<span class=\"_ _2\"></span>hich the g<span class=\"_ _2\"></span>rou<span class=\"_ _2\"></span>p ha<span class=\"_ _2\"></span>s signif<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>ant inf<span class=\"_ _2\"></span>luenc<span class=\"_ _2\"></span>e, bu<span class=\"_ _2\"></span>t not c<span class=\"_ _2\"></span>ontro<span class=\"_ _2\"></span>l or joint c<span class=\"_ _2\"></span>ontro<span class=\"_ _2\"></span>l over the f<span class=\"_ _2\"></span>inan<span class=\"_ _2\"></span>cial a<span class=\"_ _2\"></span>nd op<span class=\"_ _2\"></span>erati<span class=\"_ _2\"></span>ng management. The considerations made in det<span class=\"_ _0\"></span>ermining whether the gr<span class=\"_ _2\"></span>oup ha<span class=\"_ _2\"></span>s sig<span class=\"_ _2\"></span>nifi<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>nt influ<span class=\"_ _2\"></span>ence o<span class=\"_ _2\"></span>ver an enti<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y are simil<span class=\"_ _2\"></span>ar to thos<span class=\"_ _2\"></span>e nec<span class=\"_ _2\"></span>ess<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>y to de<span class=\"_ _2\"></span>termin<span class=\"_ _2\"></span>e contr<span class=\"_ _2\"></span>ol over s<span class=\"_ _2\"></span>ubsidia<span class=\"_ _2\"></span>rie<span class=\"_ _2\"></span>s. As<span class=\"_ _2\"></span>so<span class=\"_ _2\"></span>ciates a<span class=\"_ _2\"></span>re ac<span class=\"_ _2\"></span>counte<span class=\"_ _2\"></span>d for us<span class=\"_ _2\"></span>ing the eq<span class=\"_ _2\"></span>uit<span class=\"_ _2\"></span>y metho<span class=\"_ _2\"></span>d fr<span class=\"_ _2\"></span>om the date when signi<span class=\"_ _2\"></span>fic<span class=\"_ _2\"></span>ant influen<span class=\"_ _2\"></span>ce is achieve<span class=\"_ _2\"></span>d until such influe<span class=\"_ _2\"></span>nce ceases.Inves<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>s in a<span class=\"_ _2\"></span>sso<span class=\"_ _2\"></span>ciates a<span class=\"_ _2\"></span>re initi<span class=\"_ _2\"></span>ally re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d at co<span class=\"_ _2\"></span>st. T<span class=\"_ _2\"></span>he ca<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing amoun<span class=\"_ _2\"></span>t of the inves<span class=\"_ _2\"></span>tmen<span class=\"_ _2\"></span>t is adjus<span class=\"_ _2\"></span>ted to r<span class=\"_ _2\"></span>eco<span class=\"_ _2\"></span>gnis<span class=\"_ _2\"></span>e chang<span class=\"_ _2\"></span>es in the g<span class=\"_ _2\"></span>rou<span class=\"_ _2\"></span>p\u2019s share of net a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s of the a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ociate sinc<span class=\"_ _2\"></span>e the ac<span class=\"_ _2\"></span>quisiti<span class=\"_ _2\"></span>on date. G<span class=\"_ _2\"></span>oo<span class=\"_ _2\"></span>dwill r<span class=\"_ _2\"></span>elati<span class=\"_ _2\"></span>ng to the a<span class=\"_ _2\"></span>sso<span class=\"_ _2\"></span>ciate is inclu<span class=\"_ _2\"></span>ded in th<span class=\"_ _2\"></span>e ca<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing amou<span class=\"_ _2\"></span>nt of the inve<span class=\"_ _2\"></span>stme<span class=\"_ _2\"></span>nt and is n<span class=\"_ _2\"></span>ottested for impairment i<span class=\"_ _0\"></span>ndividually.Shar<span class=\"_ _2\"></span>es in VG<span class=\"_ _2\"></span>M wa<span class=\"_ _2\"></span>s cl<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>sifi<span class=\"_ _2\"></span>ed a<span class=\"_ _2\"></span>s inves<span class=\"_ _2\"></span>tment i<span class=\"_ _2\"></span>n as<span class=\"_ _2\"></span>soc<span class=\"_ _2\"></span>iate af<span class=\"_ _2\"></span>ter dist<span class=\"_ _2\"></span>ributi<span class=\"_ _2\"></span>on of VG<span class=\"_ _2\"></span>M share<span class=\"_ _2\"></span>s to the sha<span class=\"_ _2\"></span>reho<span class=\"_ _2\"></span>lder<span class=\"_ _2\"></span>s of Vow AS<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>. The tr<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>sac<span class=\"_ _2\"></span>tion i<span class=\"_ _2\"></span>s consi<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>ed a<span class=\"_ _2\"></span>s dis<span class=\"_ _2\"></span>tribut<span class=\"_ _2\"></span>ion of a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ets ot<span class=\"_ _2\"></span>her than c<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>sh a<span class=\"_ _2\"></span>s divi<span class=\"_ _2\"></span>dend<span class=\"_ _2\"></span>s to its ow<span class=\"_ _2\"></span>ner<span class=\"_ _2\"></span>s (IFR<span class=\"_ _2\"></span>IC 17). F<span class=\"_ _0\"></span>air v<span class=\"_ _2\"></span>alue of VGM at th<span class=\"_ _2\"></span>e point of d<span class=\"_ _2\"></span>emer<span class=\"_ _2\"></span>ger wa<span class=\"_ _2\"></span>s N<span class=\"_ _2\"></span>OK 492 millio<span class=\"_ _2\"></span>n inclu<span class=\"_ _2\"></span>ding shar<span class=\"_ _2\"></span>es he<span class=\"_ _2\"></span>ld by Vow ASA r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ogni<span class=\"_ _2\"></span>sed at c<span class=\"_ _2\"></span>ost of N<span class=\"_ _2\"></span>OK 1<span class=\"_ _2\"></span>50 milli<span class=\"_ _2\"></span>on. The f<span class=\"_ _2\"></span>air v<span class=\"_ _2\"></span>alue ga<span class=\"_ _2\"></span>in of the c<span class=\"_ _2\"></span>onsid<span class=\"_ _2\"></span>erati<span class=\"_ _2\"></span>on sha<span class=\"_ _2\"></span>res di<span class=\"_ _2\"></span>strib<span class=\"_ _2\"></span>uted to the sha<span class=\"_ _2\"></span>reho<span class=\"_ _2\"></span>lder<span class=\"_ _2\"></span>s in Vow AS<span class=\"_ _2\"></span>A wa<span class=\"_ _2\"></span>s re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d as g<span class=\"_ _2\"></span>ain fr<span class=\"_ _2\"></span>om dem<span class=\"_ _2\"></span>erge<span class=\"_ _2\"></span>r at NOK 3<span class=\"_ _2\"></span>42 milli<span class=\"_ _2\"></span>on in 2021<span class=\"_ _2\"></span>.The s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent of pr<span class=\"_ _2\"></span>ofi<span class=\"_ _2\"></span>t or los<span class=\"_ _2\"></span>s ref<span class=\"_ _2\"></span>lec<span class=\"_ _2\"></span>ts th<span class=\"_ _2\"></span>e gro<span class=\"_ _2\"></span>up\u2019s share of the re<span class=\"_ _2\"></span>sults o<span class=\"_ _2\"></span>f oper<span class=\"_ _2\"></span>atio<span class=\"_ _2\"></span>ns of the a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>oci<span class=\"_ _2\"></span>ate. Unre<span class=\"_ _2\"></span>alise<span class=\"_ _2\"></span>d gain<span class=\"_ _2\"></span>s and lo<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s resu<span class=\"_ _2\"></span>lting fro<span class=\"_ _2\"></span>m tran<span class=\"_ _2\"></span>sac<span class=\"_ _2\"></span>tion<span class=\"_ _2\"></span>s bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en the gr<span class=\"_ _2\"></span>oup an<span class=\"_ _2\"></span>d the a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ociate a<span class=\"_ _2\"></span>re elim<span class=\"_ _2\"></span>inated to th<span class=\"_ _2\"></span>e exte<span class=\"_ _2\"></span>nt of the inter<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>t in the a<span class=\"_ _2\"></span>sso<span class=\"_ _2\"></span>ciate. If ther<span class=\"_ _2\"></span>e are in<span class=\"_ _2\"></span>dic<span class=\"_ _2\"></span>ation of th<span class=\"_ _2\"></span>at the inves<span class=\"_ _2\"></span>tme<span class=\"_ _2\"></span>nt in the a<span class=\"_ _2\"></span>sso<span class=\"_ _2\"></span>ciate is imp<span class=\"_ _2\"></span>aire<span class=\"_ _2\"></span>d, the g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up will p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>m an impa<span class=\"_ _2\"></span>irme<span class=\"_ _2\"></span>nt test o<span class=\"_ _2\"></span>f the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing amo<span class=\"_ _2\"></span>unt of the inve<span class=\"_ _2\"></span>stme<span class=\"_ _2\"></span>nt. A<span class=\"_ _2\"></span>ny impair<span class=\"_ _2\"></span>ment los<span class=\"_ _2\"></span>ses ar<span class=\"_ _2\"></span>e re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d as sh<span class=\"_ _2\"></span>are of p<span class=\"_ _2\"></span>rofi<span class=\"_ _2\"></span>t of an a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ociate in th<span class=\"_ _2\"></span>e st<span class=\"_ _2\"></span>atement of p<span class=\"_ _2\"></span>rof<span class=\"_ _2\"></span>it or los<span class=\"_ _2\"></span>s. Up<span class=\"_ _2\"></span>on los<span class=\"_ _2\"></span>s of sig<span class=\"_ _2\"></span>nifi<span class=\"_ _2\"></span>can<span class=\"_ _2\"></span>t influe<span class=\"_ _2\"></span>nce over the a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>soc<span class=\"_ _2\"></span>iate, and a<span class=\"_ _2\"></span>s su<span class=\"_ _2\"></span>ch the e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y meth<span class=\"_ _2\"></span>od c<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>, the gro<span class=\"_ _2\"></span>up mea<span class=\"_ _2\"></span>sur<span class=\"_ _2\"></span>es an<span class=\"_ _2\"></span>d rec<span class=\"_ _2\"></span>ogni<span class=\"_ _2\"></span>ses any r<span class=\"_ _2\"></span>eta<span class=\"_ _2\"></span>ined inve<span class=\"_ _2\"></span>stm<span class=\"_ _2\"></span>ent at it<span class=\"_ _2\"></span>s fair value.The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up deli<span class=\"_ _2\"></span>ver sy<span class=\"_ _2\"></span>stems to b<span class=\"_ _2\"></span>e c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>alise<span class=\"_ _2\"></span>d in a<span class=\"_ _2\"></span>sso<span class=\"_ _2\"></span>ciate<span class=\"_ _2\"></span>d com<span class=\"_ _2\"></span>pany VG<span class=\"_ _2\"></span>M. Th<span class=\"_ _2\"></span>e rel<span class=\"_ _2\"></span>ated m<span class=\"_ _2\"></span>arg<span class=\"_ _2\"></span>in in Vow for such d<span class=\"_ _2\"></span>eliv<span class=\"_ _2\"></span>erie<span class=\"_ _2\"></span>s will no<span class=\"_ _2\"></span>t be re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d on de<span class=\"_ _2\"></span>liver<span class=\"_ _3\"></span>y for the sh<span class=\"_ _2\"></span>are ow<span class=\"_ _2\"></span>ned by th<span class=\"_ _2\"></span>e gro<span class=\"_ _2\"></span>up. Ins<span class=\"_ _2\"></span>tead it wil<span class=\"_ _2\"></span>l be ac<span class=\"_ _2\"></span>cru<span class=\"_ _2\"></span>ed an<span class=\"_ _2\"></span>d rec<span class=\"_ _2\"></span>ogn<span class=\"_ _2\"></span>ised p<span class=\"_ _2\"></span>rop<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tion<span class=\"_ _2\"></span>ally over the u<span class=\"_ _2\"></span>sef<span class=\"_ _2\"></span>ul life p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d of the a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set in the a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>soc<span class=\"_ _2\"></span>iated compan<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__39-1": {
   "value": "2<span class=\"_ _2\"></span>.2<span class=\"_ _2\"></span>4 Eve<span class=\"_ _2\"></span>nts af<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>r the b<span class=\"_ _2\"></span>ala<span class=\"_ _2\"></span>nce s<span class=\"_ _2\"></span>hee<span class=\"_ _2\"></span>t dateThe f<span class=\"_ _2\"></span>inan<span class=\"_ _2\"></span>cial s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ents a<span class=\"_ _2\"></span>re adj<span class=\"_ _2\"></span>uste<span class=\"_ _2\"></span>d to refl<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t event<span class=\"_ _2\"></span>s af<span class=\"_ _2\"></span>ter the bal<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>e she<span class=\"_ _2\"></span>et date that p<span class=\"_ _2\"></span>rovi<span class=\"_ _2\"></span>des ev<span class=\"_ _2\"></span>iden<span class=\"_ _2\"></span>ce of c<span class=\"_ _2\"></span>ondi<span class=\"_ _2\"></span>tions th<span class=\"_ _2\"></span>at exis<span class=\"_ _2\"></span>ted at the d<span class=\"_ _2\"></span>ate of the ba<span class=\"_ _2\"></span>lan<span class=\"_ _2\"></span>ce she<span class=\"_ _2\"></span>et (adjus<span class=\"_ _2\"></span>ting event<span class=\"_ _2\"></span>s). The fina<span class=\"_ _2\"></span>ncia<span class=\"_ _2\"></span>l state<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s are n<span class=\"_ _2\"></span>ot adjus<span class=\"_ _2\"></span>ted to r<span class=\"_ _2\"></span>efle<span class=\"_ _2\"></span>ct ev<span class=\"_ _2\"></span>ents af<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>r the bal<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>e she<span class=\"_ _2\"></span>et date that a<span class=\"_ _2\"></span>re indi<span class=\"_ _2\"></span>cati<span class=\"_ _2\"></span>ve of co<span class=\"_ _2\"></span>nditi<span class=\"_ _2\"></span>ons that a<span class=\"_ _2\"></span>rose af<span class=\"_ _2\"></span>ter the date o<span class=\"_ _2\"></span>f the ba<span class=\"_ _2\"></span>lan<span class=\"_ _2\"></span>ce she<span class=\"_ _2\"></span>et (non<span class=\"_ _2\"></span>-adjus<span class=\"_ _2\"></span>ting event<span class=\"_ _2\"></span>s)<span class=\"_ _0\"></span>. N<span class=\"_ _2\"></span>on-adjusting<span class=\"_ _0\"></span> events are disclosed if significant.NOTE 26 <span class=\"_ _3\"></span> <span class=\"_ _2\"></span><span class=\"fc6 ls1a ws24\">E<span class=\"_ _2\"></span>VENTS A<span class=\"_ _0\"></span>F<span class=\"_ _2\"></span>TER T<span class=\"_ _0\"></span>HE REPORTING P<span class=\"_ _0\"></span>ERIOD</span>Vow awarde<span class=\"_ _2\"></span>d thr<span class=\"_ _2\"></span>ee Sa<span class=\"_ _2\"></span>fes<span class=\"_ _2\"></span>ter<span class=\"_ _2\"></span>il cont<span class=\"_ _2\"></span>rac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>sIn Febr<span class=\"_ _2\"></span>uar<span class=\"_ _2\"></span>y th<span class=\"_ _2\"></span>e Vow subsidia<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y ET<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>A Ec<span class=\"_ _2\"></span>otec<span class=\"_ _2\"></span>hnolog<span class=\"_ _2\"></span>ies (<span class=\"_ _2\"></span>ET<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>) re<span class=\"_ _2\"></span>cei<span class=\"_ _2\"></span>ved or<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>s for a tot<span class=\"_ _2\"></span>al of thr<span class=\"_ _2\"></span>ee S<span class=\"_ _2\"></span>afes<span class=\"_ _2\"></span>teril f<span class=\"_ _2\"></span>ood s<span class=\"_ _2\"></span>afet<span class=\"_ _2\"></span>y sys<span class=\"_ _2\"></span>tems fo<span class=\"_ _2\"></span>r a com<span class=\"_ _2\"></span>bine<span class=\"_ _2\"></span>d orde<span class=\"_ _2\"></span>r valu<span class=\"_ _2\"></span>e of EUR 2<span class=\"_ _2\"></span>.0 millio<span class=\"_ _2\"></span>n. The s<span class=\"_ _2\"></span>ys<span class=\"_ _2\"></span>tems or<span class=\"_ _2\"></span>dere<span class=\"_ _2\"></span>d will b<span class=\"_ _2\"></span>e use<span class=\"_ _2\"></span>d for spi<span class=\"_ _2\"></span>ce tr<span class=\"_ _2\"></span>eatmen<span class=\"_ _2\"></span>t, foo<span class=\"_ _2\"></span>d lif<span class=\"_ _2\"></span>e cycle se<span class=\"_ _0\"></span>r<span class=\"_ _2\"></span>vices and v<span class=\"_ _0\"></span>egetal pro<span class=\"_ _0\"></span>teins res<span class=\"_ _0\"></span>pec<span class=\"_ _2\"></span>tivel<span class=\"_ _0\"></span>y.Vow subsid<span class=\"_ _2\"></span>iar<span class=\"_ _2\"></span>y C.<span class=\"_ _2\"></span>H<span class=\"_ _2\"></span>. Evens<span class=\"_ _2\"></span>en awar<span class=\"_ _2\"></span>ded t<span class=\"_ _2\"></span>hre<span class=\"_ _2\"></span>e co<span class=\"_ _2\"></span>ntra<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>sAl<span class=\"_ _2\"></span>so in Fe<span class=\"_ _2\"></span>brua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y the Vow subsid<span class=\"_ _2\"></span>iar<span class=\"_ _2\"></span>y C<span class=\"_ _2\"></span>.H<span class=\"_ _2\"></span>. Evense<span class=\"_ _2\"></span>n wa<span class=\"_ _2\"></span>s award<span class=\"_ _2\"></span>ed a cont<span class=\"_ _2\"></span>rac<span class=\"_ _2\"></span>t fo<span class=\"_ _2\"></span>r deli<span class=\"_ _2\"></span>ver<span class=\"_ _2\"></span>y of ad<span class=\"_ _2\"></span>van<span class=\"_ _2\"></span>ced te<span class=\"_ _2\"></span>chno<span class=\"_ _2\"></span>log<span class=\"_ _2\"></span>y to Ud<span class=\"_ _2\"></span>deho<span class=\"_ _2\"></span>lm, a leadi<span class=\"_ _2\"></span>ng Swedish m<span class=\"_ _2\"></span>etal<span class=\"_ _2\"></span>s m<span class=\"_ _2\"></span>anuf<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>turer. The co<span class=\"_ _2\"></span>ntra<span class=\"_ _2\"></span>ct h<span class=\"_ _2\"></span>as a v<span class=\"_ _2\"></span>alue of NO<span class=\"_ _2\"></span>K 24 milli<span class=\"_ _2\"></span>on.In Mar<span class=\"_ _2\"></span>ch C.<span class=\"_ _2\"></span>H. Ev<span class=\"_ _2\"></span>ensen w<span class=\"_ _2\"></span>as aw<span class=\"_ _2\"></span>arde<span class=\"_ _2\"></span>d t<span class=\"_ _2\"></span>wo ord<span class=\"_ _2\"></span>ers f<span class=\"_ _2\"></span>or a co<span class=\"_ _2\"></span>mbine<span class=\"_ _2\"></span>d valu<span class=\"_ _2\"></span>e of NO<span class=\"_ _2\"></span>K 15 milli<span class=\"_ _2\"></span>on. T<span class=\"_ _2\"></span>he fir<span class=\"_ _2\"></span>st o<span class=\"_ _2\"></span>rde<span class=\"_ _2\"></span>r is for a hig<span class=\"_ _2\"></span>h temp<span class=\"_ _2\"></span>erat<span class=\"_ _2\"></span>ure fur<span class=\"_ _2\"></span>nace<span class=\"_ _2\"></span>, to be de<span class=\"_ _2\"></span>liver<span class=\"_ _2\"></span>ed to Elkem Ic<span class=\"_ _2\"></span>ela<span class=\"_ _2\"></span>nd<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s sil<span class=\"_ _2\"></span>icon s<span class=\"_ _2\"></span>melter. The s<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ond or<span class=\"_ _2\"></span>der is f<span class=\"_ _2\"></span>or a No<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>wegia<span class=\"_ _2\"></span>n suppli<span class=\"_ _2\"></span>er of auto<span class=\"_ _2\"></span>motive par<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s. C<span class=\"_ _2\"></span>.H<span class=\"_ _2\"></span>. Evense<span class=\"_ _2\"></span>n will de<span class=\"_ _2\"></span>live<span class=\"_ _2\"></span>r soluti<span class=\"_ _2\"></span>ons fo<span class=\"_ _2\"></span>r heat tr<span class=\"_ _2\"></span>eatmen<span class=\"_ _2\"></span>t of aluminiu<span class=\"_ _2\"></span>m alloy, a key step in ad<span class=\"_ _2\"></span>vanc<span class=\"_ _2\"></span>ed p<span class=\"_ _2\"></span>roc<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>ses us<span class=\"_ _2\"></span>ed by the Europ<span class=\"_ _2\"></span>ean auto<span class=\"_ _2\"></span>motiv<span class=\"_ _2\"></span>e indus<span class=\"_ _2\"></span>tr<span class=\"_ _2\"></span>y.Potential sale<span class=\"_ _0\"></span> of additional 2 500<span class=\"_ _2\"></span>-tonnes produc<span class=\"_ _2\"></span>tion facility at Follu<span class=\"_ _2\"></span>m to Vow Gre<span class=\"_ _2\"></span>en Me<span class=\"_ _2\"></span>tal<span class=\"_ _2\"></span>sIn Febr<span class=\"_ _2\"></span>uar<span class=\"_ _2\"></span>y Vow A<span class=\"_ _2\"></span>SA ann<span class=\"_ _2\"></span>ounc<span class=\"_ _2\"></span>ed th<span class=\"_ _2\"></span>at it is in dis<span class=\"_ _2\"></span>cuss<span class=\"_ _2\"></span>ions wi<span class=\"_ _2\"></span>th Vow Gre<span class=\"_ _2\"></span>en Met<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>s abo<span class=\"_ _2\"></span>ut the p<span class=\"_ _2\"></span>otential s<span class=\"_ _2\"></span>ale of a 2 5<span class=\"_ _2\"></span>00 tonn<span class=\"_ _2\"></span>es biog<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>en pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tion f<span class=\"_ _2\"></span>aci<span class=\"_ _2\"></span>lit<span class=\"_ _2\"></span>y at Foll<span class=\"_ _2\"></span>um, No<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>way<span class=\"_ _0\"></span>, f<span class=\"_ _2\"></span>eaturing a Biog<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>en line. C<span class=\"_ _2\"></span>on<span class=\"_ _2\"></span>stru<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>on is und<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>way fo<span class=\"_ _2\"></span>r comp<span class=\"_ _2\"></span>letion i<span class=\"_ _2\"></span>n the thir<span class=\"_ _2\"></span>d quar<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>r 2023.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__41": {
   "value": "NOTE 03 <span class=\"_ _9\"></span> <span class=\"fc6\">CRI<span class=\"_ _2\"></span>TICA<span class=\"_ _2\"></span>L A<span class=\"_ _0\"></span>CCOU<span class=\"_ _2\"></span>NTIN<span class=\"_ _2\"></span>G EST<span class=\"_ _2\"></span>IMA<span class=\"_ _0\"></span>TES AND A<span class=\"_ _2\"></span>SSUMP<span class=\"_ _2\"></span>TIONS</span>The preparation of the financial statemen<span class=\"_ _0\"></span>t<span class=\"_ _2\"></span>s in accordance with IFRS r<span class=\"_ _2\"></span>equir<span class=\"_ _2\"></span>es man<span class=\"_ _2\"></span>age<span class=\"_ _2\"></span>ment to ma<span class=\"_ _2\"></span>ke judgeme<span class=\"_ _2\"></span>nts<span class=\"_ _2\"></span>, use es<span class=\"_ _2\"></span>timate<span class=\"_ _2\"></span>sand a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>umption<span class=\"_ _2\"></span>s that af<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>ct th<span class=\"_ _2\"></span>e rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ted a<span class=\"_ _2\"></span>mount<span class=\"_ _2\"></span>s of a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts and liabilities, income and<span class=\"_ _0\"></span> expenses.The e<span class=\"_ _2\"></span>stim<span class=\"_ _2\"></span>ates and a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>soc<span class=\"_ _2\"></span>iated a<span class=\"_ _2\"></span>ssu<span class=\"_ _2\"></span>mption<span class=\"_ _2\"></span>s are b<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>ed on historical experience and various other factor<span class=\"_ _2\"></span>s tha<span class=\"_ _0\"></span>t are con<span class=\"_ _2\"></span>sider<span class=\"_ _2\"></span>ed r<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>sona<span class=\"_ _2\"></span>ble und<span class=\"_ _2\"></span>er the cir<span class=\"_ _2\"></span>cums<span class=\"_ _2\"></span>tan<span class=\"_ _2\"></span>ces<span class=\"_ _2\"></span>. Th<span class=\"_ _2\"></span>e estim<span class=\"_ _2\"></span>atesand un<span class=\"_ _2\"></span>derl<span class=\"_ _2\"></span>ying a<span class=\"_ _2\"></span>ssum<span class=\"_ _2\"></span>ptions a<span class=\"_ _2\"></span>re rev<span class=\"_ _2\"></span>iewe<span class=\"_ _2\"></span>d on an ong<span class=\"_ _2\"></span>oing ba<span class=\"_ _2\"></span>sis<span class=\"_ _2\"></span>.Es<span class=\"_ _2\"></span>timates a<span class=\"_ _2\"></span>nd a<span class=\"_ _2\"></span>ssump<span class=\"_ _2\"></span>tions wh<span class=\"_ _2\"></span>ich re<span class=\"_ _2\"></span>pre<span class=\"_ _2\"></span>sent a sig<span class=\"_ _2\"></span>nifi<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>nt risk of re<span class=\"_ _2\"></span>sulting in mater<span class=\"_ _2\"></span>ial adj<span class=\"_ _2\"></span>ustme<span class=\"_ _2\"></span>nts to th<span class=\"_ _2\"></span>e ca<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>yin<span class=\"_ _2\"></span>g amount<span class=\"_ _2\"></span>s of ass<span class=\"_ _2\"></span>ets and liabilities<span class=\"_ _0\"></span> are presented below.Revenue<span class=\"_ _0\"></span> re<span class=\"_ _2\"></span>cognition for contracts under the cost-to-<span class=\"_ _2\"></span>cost met<span class=\"_ _2\"></span>hod (<span class=\"_ _2\"></span>IF<span class=\"_ _2\"></span>RS 1<span class=\"_ _2\"></span>5)Revenu<span class=\"_ _2\"></span>e is re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d ba<span class=\"_ _2\"></span>sed o<span class=\"_ _2\"></span>n es<span class=\"_ _2\"></span>timated p<span class=\"_ _2\"></span>rogr<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>s for ea<span class=\"_ _2\"></span>ch cont<span class=\"_ _2\"></span>rac<span class=\"_ _2\"></span>t. S<span class=\"_ _2\"></span>ever<span class=\"_ _2\"></span>al e<span class=\"_ _2\"></span>stimate<span class=\"_ _2\"></span>s are ma<span class=\"_ _2\"></span>de to c<span class=\"_ _2\"></span>alcul<span class=\"_ _2\"></span>ate the s<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>ge of com<span class=\"_ _2\"></span>pletio<span class=\"_ _2\"></span>n. Th<span class=\"_ _2\"></span>ese e<span class=\"_ _2\"></span>stimate<span class=\"_ _2\"></span>s have a dir<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t influ<span class=\"_ _2\"></span>ence o<span class=\"_ _2\"></span>ver the amo<span class=\"_ _2\"></span>unt of reve<span class=\"_ _2\"></span>nue that h<span class=\"_ _2\"></span>as b<span class=\"_ _2\"></span>een r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ogni<span class=\"_ _2\"></span>sed<span class=\"_ _2\"></span>. The u<span class=\"_ _2\"></span>ncer<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>aint<span class=\"_ _2\"></span>y is hig<span class=\"_ _2\"></span>hes<span class=\"_ _2\"></span>t rel<span class=\"_ _2\"></span>ated to th<span class=\"_ _2\"></span>ese f<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s:Proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t \u2013 sal<span class=\"_ _2\"></span>es: <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>T<span class=\"_ _0\"></span>otal e<span class=\"_ _2\"></span>stim<span class=\"_ _2\"></span>ated co<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>Percentage of completion estimat<span class=\"_ _0\"></span>esProj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts a<span class=\"_ _2\"></span>re rev<span class=\"_ _2\"></span>iewe<span class=\"_ _2\"></span>d per<span class=\"_ _2\"></span>iodi<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>lly to re<span class=\"_ _2\"></span>duce th<span class=\"_ _2\"></span>e risk o<span class=\"_ _2\"></span>f materi<span class=\"_ _2\"></span>al devi<span class=\"_ _2\"></span>ations in th<span class=\"_ _2\"></span>e es<span class=\"_ _2\"></span>timates b<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>ween p<span class=\"_ _2\"></span>eri<span class=\"_ _2\"></span>ods<span class=\"_ _2\"></span>. Se<span class=\"_ _2\"></span>e note 5 for accounting<span class=\"_ _0\"></span> policies for revenue from customers and cont<span class=\"_ _0\"></span>r<span class=\"_ _2\"></span>acts in pro<span class=\"_ _0\"></span>gress.Intangib<span class=\"_ _2\"></span>le asse<span class=\"_ _2\"></span>tsAt year en<span class=\"_ _2\"></span>d the gr<span class=\"_ _2\"></span>oup a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ess<span class=\"_ _2\"></span>es wh<span class=\"_ _2\"></span>ether th<span class=\"_ _2\"></span>ere is a<span class=\"_ _2\"></span>ny indic<span class=\"_ _2\"></span>atio<span class=\"_ _2\"></span>n that the a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set may b<span class=\"_ _2\"></span>e impair<span class=\"_ _2\"></span>ed<span class=\"_ _2\"></span>. The a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>sment is p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>fo<span class=\"_ _2\"></span>rme<span class=\"_ _2\"></span>d for ea<span class=\"_ _2\"></span>ch indi<span class=\"_ _2\"></span>vid<span class=\"_ _2\"></span>ual a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>t. T<span class=\"_ _0\"></span>o es<span class=\"_ _2\"></span>timate the r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>over<span class=\"_ _2\"></span>able am<span class=\"_ _2\"></span>ount,the gr<span class=\"_ _2\"></span>oup pr<span class=\"_ _2\"></span>epa<span class=\"_ _2\"></span>re a dis<span class=\"_ _2\"></span>counte<span class=\"_ _2\"></span>d ca<span class=\"_ _2\"></span>sh f<span class=\"_ _2\"></span>low ana<span class=\"_ _2\"></span>lysis f<span class=\"_ _2\"></span>or eac<span class=\"_ _2\"></span>h intang<span class=\"_ _2\"></span>ible a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set whi<span class=\"_ _2\"></span>ch is eit<span class=\"_ _2\"></span>her und<span class=\"_ _2\"></span>er deve<span class=\"_ _2\"></span>lopm<span class=\"_ _2\"></span>ent or in us<span class=\"_ _2\"></span>e. The c<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>sh fl<span class=\"_ _2\"></span>ow analy<span class=\"_ _2\"></span>sis co<span class=\"_ _2\"></span>ntain<span class=\"_ _2\"></span>s the expe<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ted inc<span class=\"_ _2\"></span>rea<span class=\"_ _2\"></span>se in reve<span class=\"_ _2\"></span>nue and ex<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>d cos<span class=\"_ _2\"></span>t to develo<span class=\"_ _2\"></span>p the a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>et. T<span class=\"_ _2\"></span>his c<span class=\"_ _2\"></span>ash f<span class=\"_ _2\"></span>low is dis<span class=\"_ _2\"></span>counte<span class=\"_ _2\"></span>d, and t<span class=\"_ _2\"></span>he disc<span class=\"_ _2\"></span>ounte<span class=\"_ _2\"></span>d value i<span class=\"_ _2\"></span>s comp<span class=\"_ _2\"></span>are<span class=\"_ _2\"></span>d with th<span class=\"_ _2\"></span>ebooked value.The u<span class=\"_ _2\"></span>ncer<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>aint<span class=\"_ _2\"></span>y is hig<span class=\"_ _2\"></span>hes<span class=\"_ _2\"></span>t rel<span class=\"_ _2\"></span>ated to th<span class=\"_ _2\"></span>e foll<span class=\"_ _2\"></span>owing es<span class=\"_ _2\"></span>timates: <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>Ex<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d incr<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>se in re<span class=\"_ _2\"></span>venue <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>Ex<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d total c<span class=\"_ _2\"></span>ost to c<span class=\"_ _2\"></span>ompl<span class=\"_ _2\"></span>ete the dev<span class=\"_ _2\"></span>elopm<span class=\"_ _2\"></span>ent of the intangib<span class=\"_ _2\"></span>le as<span class=\"_ _2\"></span>set <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>Ex<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d date of co<span class=\"_ _2\"></span>mpleti<span class=\"_ _2\"></span>on of the in<span class=\"_ _2\"></span>tang<span class=\"_ _2\"></span>ible a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>etAs o<span class=\"_ _2\"></span>f 31.12<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>22, an imp<span class=\"_ _2\"></span>airm<span class=\"_ _2\"></span>ent exp<span class=\"_ _2\"></span>ense of N<span class=\"_ _2\"></span>OK 0.7 millio<span class=\"_ _2\"></span>n (NO<span class=\"_ _2\"></span>K 0.6 mill<span class=\"_ _2\"></span>ion) wa<span class=\"_ _2\"></span>s rec<span class=\"_ _2\"></span>ogn<span class=\"_ _2\"></span>ised r<span class=\"_ _2\"></span>el<span class=\"_ _2\"></span>ated to inta<span class=\"_ _2\"></span>ngibl<span class=\"_ _2\"></span>e as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__43": {
   "value": "De<span class=\"_ _2\"></span>tail<span class=\"_ _2\"></span>s of t<span class=\"_ _2\"></span>he pur<span class=\"_ _2\"></span>cha<span class=\"_ _2\"></span>se c<span class=\"_ _2\"></span>onsi<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>ation<span class=\"_ _2\"></span>, net a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s acqu<span class=\"_ _2\"></span>ire<span class=\"_ _2\"></span>d and go<span class=\"_ _2\"></span>odw<span class=\"_ _2\"></span>ill: (Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _17a\"> </span><span class=\"ff6 ls0 ws0\">On ac<span class=\"_ _2\"></span>qusiti<span class=\"_ _2\"></span>on </span>Ca<span class=\"_ _2\"></span>sh <span class=\"_ _17b\"> </span><span class=\"ls70 ws85\">25.0</span>V<span class=\"_ _0\"></span>endor note<span class=\"_ _17c\"> </span><span class=\"ls7c ws92\">28.<span class=\"_ _2\"></span>3</span>Probabilit<span class=\"_ _2\"></span>y wei<span class=\"_ _0\"></span>ghted outcome of \"The L<span class=\"_ _2\"></span>arge Solution\"<span class=\"_ _17d\"> </span><span class=\"ls5f ws74\">0.2</span>T<span class=\"_ _0\"></span>otal consideration<span class=\"_ _0\"></span> <span class=\"_ _17e\"> </span><span class=\"ff6 ls54 ws69\">53.5</span>The p<span class=\"_ _2\"></span>urch<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>e pri<span class=\"_ _2\"></span>ce for 10<span class=\"_ _2\"></span>0 pe<span class=\"_ _2\"></span>r cent o<span class=\"_ _2\"></span>f the shar<span class=\"_ _2\"></span>es of th<span class=\"_ _2\"></span>e com<span class=\"_ _2\"></span>pany is s<span class=\"_ _2\"></span>ettl<span class=\"_ _2\"></span>ed a<span class=\"_ _2\"></span>s fol<span class=\"_ _2\"></span>lows: <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>A ca<span class=\"_ _2\"></span>sh c<span class=\"_ _2\"></span>onsid<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>ation of N<span class=\"_ _2\"></span>OK 25m<span class=\"_ _2\"></span>, in which w<span class=\"_ _2\"></span>as p<span class=\"_ _2\"></span>aid on t<span class=\"_ _2\"></span>he transac<span class=\"_ _2\"></span>tion dat<span class=\"_ _0\"></span>e. <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>An am<span class=\"_ _2\"></span>ount e<span class=\"_ _2\"></span>qual to NO<span class=\"_ _2\"></span>K 25m set<span class=\"_ _2\"></span>tle<span class=\"_ _2\"></span>d by the is<span class=\"_ _2\"></span>suan<span class=\"_ _2\"></span>ce of a Vendor N<span class=\"_ _2\"></span>ote to the S<span class=\"_ _2\"></span>eller to b<span class=\"_ _2\"></span>e set<span class=\"_ _2\"></span>tle<span class=\"_ _2\"></span>d 14 month<span class=\"_ _2\"></span>s af<span class=\"_ _2\"></span>ter the clo<span class=\"_ _2\"></span>sing date. T<span class=\"_ _2\"></span>he Vendor n<span class=\"_ _2\"></span>ote shal<span class=\"_ _2\"></span>l be inter<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>t fre<span class=\"_ _2\"></span>e and in<span class=\"_ _2\"></span>clude a r<span class=\"_ _2\"></span>ight f<span class=\"_ _2\"></span>or the S<span class=\"_ _2\"></span>elle<span class=\"_ _2\"></span>r to deman<span class=\"_ _2\"></span>d set<span class=\"_ _2\"></span>tlem<span class=\"_ _2\"></span>ent in Vow share<span class=\"_ _2\"></span>s liste<span class=\"_ _2\"></span>d on the O<span class=\"_ _2\"></span>slo Stoc<span class=\"_ _2\"></span>k Exch<span class=\"_ _2\"></span>ange fo<span class=\"_ _2\"></span>r NOK 25 per sh<span class=\"_ _2\"></span>are. T<span class=\"_ _2\"></span>he Vendo<span class=\"_ _2\"></span>r note ha<span class=\"_ _2\"></span>s b<span class=\"_ _2\"></span>een v<span class=\"_ _2\"></span>alue<span class=\"_ _2\"></span>d at NOK 28<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3 milli<span class=\"_ _2\"></span>on, whi<span class=\"_ _2\"></span>ch is the s<span class=\"_ _2\"></span>um of i) th<span class=\"_ _2\"></span>e net pr<span class=\"_ _2\"></span>esen<span class=\"_ _2\"></span>t value o<span class=\"_ _2\"></span>f futur<span class=\"_ _2\"></span>e paym<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s, and ii<span class=\"_ _2\"></span>) the f<span class=\"_ _2\"></span>air va<span class=\"_ _2\"></span>lue of the c<span class=\"_ _2\"></span>onver<span class=\"_ _2\"></span>sio<span class=\"_ _2\"></span>n right<span class=\"_ _2\"></span>s <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>Fur<span class=\"_ _2\"></span>ther<span class=\"_ _2\"></span>mor<span class=\"_ _2\"></span>e, the pa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ties have a<span class=\"_ _2\"></span>gr<span class=\"_ _2\"></span>ee<span class=\"_ _2\"></span>d that a po<span class=\"_ _2\"></span>ssibl<span class=\"_ _2\"></span>e addi<span class=\"_ _2\"></span>tiona<span class=\"_ _2\"></span>l pric<span class=\"_ _2\"></span>e/ re<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tion up to N<span class=\"_ _2\"></span>OK 10 mill<span class=\"_ _2\"></span>ion is tr<span class=\"_ _2\"></span>ig<span class=\"_ _2\"></span>gere<span class=\"_ _2\"></span>d dep<span class=\"_ _2\"></span>ending o<span class=\"_ _2\"></span>n how the s<span class=\"_ _2\"></span>eller m<span class=\"_ _2\"></span>ana<span class=\"_ _2\"></span>ges to me<span class=\"_ _2\"></span>et gi<span class=\"_ _2\"></span>ven cr<span class=\"_ _2\"></span>iteri<span class=\"_ _2\"></span>a in the ong<span class=\"_ _2\"></span>oing build<span class=\"_ _2\"></span>ing pro<span class=\"_ _2\"></span>ces<span class=\"_ _2\"></span>s of a Bio<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>arb<span class=\"_ _2\"></span>on re<span class=\"_ _2\"></span>acto<span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>, ref<span class=\"_ _2\"></span>erre<span class=\"_ _2\"></span>d to a<span class=\"_ _2\"></span>s \u201cT<span class=\"_ _2\"></span>he L<span class=\"_ _2\"></span>arg<span class=\"_ _2\"></span>e Solu<span class=\"_ _2\"></span>tion\u201d<span class=\"_ _0\"></span>. T<span class=\"_ _2\"></span>he ad<span class=\"_ _2\"></span>dition<span class=\"_ _2\"></span>al pri<span class=\"_ _2\"></span>ce is to be se<span class=\"_ _2\"></span>ttl<span class=\"_ _2\"></span>ed by the p<span class=\"_ _2\"></span>urch<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>er in c<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>h or in Vow share<span class=\"_ _2\"></span>s within 14 mo<span class=\"_ _2\"></span>nths af<span class=\"_ _2\"></span>ter clo<span class=\"_ _2\"></span>sing date. In c<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>se of se<span class=\"_ _2\"></span>ttle<span class=\"_ _2\"></span>ment in sh<span class=\"_ _2\"></span>are<span class=\"_ _2\"></span>s, each Vow sha<span class=\"_ _2\"></span>re sha<span class=\"_ _2\"></span>ll rep<span class=\"_ _2\"></span>res<span class=\"_ _2\"></span>ent a pri<span class=\"_ _2\"></span>ce e<span class=\"_ _2\"></span>qual to V<span class=\"_ _2\"></span>WA<span class=\"_ _2\"></span>P per Vow share c<span class=\"_ _2\"></span>alc<span class=\"_ _2\"></span>ulate<span class=\"_ _2\"></span>d ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on the l<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>t 5 days b<span class=\"_ _2\"></span>efor<span class=\"_ _2\"></span>e shar<span class=\"_ _2\"></span>e subscription.<span class=\"_ _0\"></span> Th<span class=\"_ _2\"></span>e possible<span class=\"_ _0\"></span> additional price has been valued to NO<span class=\"_ _2\"></span>K 210 thous<span class=\"_ _2\"></span>and by di<span class=\"_ _2\"></span>sco<span class=\"_ _2\"></span>unting the ma<span class=\"_ _2\"></span>nag<span class=\"_ _2\"></span>ement<span class=\"_ _3\"></span>\u2019<span class=\"_ _0\"></span>s expe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d outc<span class=\"_ _2\"></span>ome to pr<span class=\"_ _2\"></span>ese<span class=\"_ _2\"></span>nt valu<span class=\"_ _2\"></span>e.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__44-1": {
   "value": "The a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s and li<span class=\"_ _2\"></span>abil<span class=\"_ _2\"></span>ities r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ogn<span class=\"_ _2\"></span>ise<span class=\"_ _2\"></span>d as a r<span class=\"_ _2\"></span>esult o<span class=\"_ _2\"></span>f the a<span class=\"_ _2\"></span>cqui<span class=\"_ _2\"></span>sitio<span class=\"_ _2\"></span>n are:  <span class=\"_ _23\"> </span> (Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _17f\"> </span><span class=\"ff6 ls0 ws0\"> Fair valu<span class=\"_ _2\"></span>e </span>Intang<span class=\"_ _2\"></span>ible a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ets <span class=\"_ _180\"> </span><span class=\"ls62 ws78\">10.0</span>Right-of-use ass<span class=\"_ _2\"></span>ets<span class=\"_ _181\"> </span><span class=\"ls58 ws6d\">1<span class=\"_ _2\"></span>7.<span class=\"_ _9\"></span>2</span>Proper<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, plant and equipment<span class=\"_ _182\"> </span><span class=\"ls58 ws6d\">7.<span class=\"_ _3\"></span>2</span>Invento<span class=\"_ _2\"></span>rie<span class=\"_ _2\"></span>s <span class=\"_ _183\"> </span><span class=\"ls70 ws85\">6.0</span>Ca<span class=\"_ _2\"></span>sh a<span class=\"_ _2\"></span>nd c<span class=\"_ _2\"></span>ash e<span class=\"_ _2\"></span>quiv<span class=\"_ _2\"></span>alent<span class=\"_ _2\"></span>s<span class=\"_ _184\"> </span><span class=\"ls62 ws78\">10.1</span>Receivables<span class=\"_ _183\"> </span><span class=\"ls85 ws9b\">9.0</span>Long-t<span class=\"_ _0\"></span>erm liabilities<span class=\"_ _185\"> </span><span class=\"ls85 ws9b\">(<span class=\"_ _2\"></span>19.<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>)</span>Deferred ta<span class=\"_ _2\"></span>x liabilities<span class=\"_ _186\"> </span><span class=\"ls9b wsb3\">(2<span class=\"_ _2\"></span>.<span class=\"_ _3\"></span>3)</span>T<span class=\"_ _0\"></span>rade creditors and other payables<span class=\"_ _17a\"> </span><span class=\"lsb8 ws103\">(6.<span class=\"_ _2\"></span>0)</span>Other current liabilities <span class=\"_ _187\"> </span><span class=\"lsb4 wsff\">(12<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8)</span>Ne<span class=\"_ _2\"></span>t iden<span class=\"_ _2\"></span>tifi<span class=\"_ _2\"></span>able a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s acqu<span class=\"_ _2\"></span>ire<span class=\"_ _2\"></span>d<span class=\"_ _188\"> </span><span class=\"ff6 ls85 ws9b\">19.<span class=\"_ _3\"></span>3</span>Goo<span class=\"_ _2\"></span>dwill<span class=\"_ _189\"> </span><span class=\"ls16 ws1d\">34.2</span>To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _18a\"> </span><span class=\"ff6 ls54 ws69\">53.5</span>The f<span class=\"_ _2\"></span>air v<span class=\"_ _2\"></span>alue of a<span class=\"_ _2\"></span>cquir<span class=\"_ _2\"></span>ed tr<span class=\"_ _2\"></span>ade r<span class=\"_ _2\"></span>ece<span class=\"_ _2\"></span>ivab<span class=\"_ _2\"></span>les in<span class=\"_ _2\"></span>clude<span class=\"_ _2\"></span>d in re<span class=\"_ _2\"></span>cei<span class=\"_ _2\"></span>vable<span class=\"_ _2\"></span>s is NO<span class=\"_ _2\"></span>K 6.1 mill<span class=\"_ _2\"></span>ion. N<span class=\"_ _2\"></span>o los<span class=\"_ _2\"></span>ses on t<span class=\"_ _2\"></span>he acq<span class=\"_ _2\"></span>uire<span class=\"_ _2\"></span>d trad<span class=\"_ _2\"></span>e re<span class=\"_ _2\"></span>cei<span class=\"_ _2\"></span>vable<span class=\"_ _2\"></span>s ha<span class=\"_ _2\"></span>s oc<span class=\"_ _2\"></span>curr<span class=\"_ _2\"></span>ed or i<span class=\"_ _2\"></span>s expe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d.The g<span class=\"_ _2\"></span>oo<span class=\"_ _2\"></span>dwill is at<span class=\"_ _2\"></span>tr<span class=\"_ _2\"></span>ibuta<span class=\"_ _2\"></span>ble to the sig<span class=\"_ _2\"></span>nif<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>ant fut<span class=\"_ _2\"></span>ure mar<span class=\"_ _2\"></span>ket poten<span class=\"_ _2\"></span>tial for th<span class=\"_ _2\"></span>e CHE p<span class=\"_ _2\"></span>rod<span class=\"_ _2\"></span>uc<span class=\"_ _2\"></span>ts, i<span class=\"_ _2\"></span>ncludi<span class=\"_ _2\"></span>ng identi<span class=\"_ _2\"></span>fie<span class=\"_ _2\"></span>d mar<span class=\"_ _2\"></span>ket pro<span class=\"_ _2\"></span>spe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s. T<span class=\"_ _2\"></span>he mar<span class=\"_ _2\"></span>ket opp<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tuniti<span class=\"_ _2\"></span>es ar<span class=\"_ _2\"></span>e drive<span class=\"_ _2\"></span>n by multiple glob<span class=\"_ _2\"></span>al meg<span class=\"_ _2\"></span>a tren<span class=\"_ _2\"></span>ds, dr<span class=\"_ _2\"></span>iving d<span class=\"_ _2\"></span>eman<span class=\"_ _2\"></span>d for the C<span class=\"_ _2\"></span>HE pr<span class=\"_ _2\"></span>odu<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s that ca<span class=\"_ _2\"></span>n cre<span class=\"_ _2\"></span>ate value f<span class=\"_ _2\"></span>rom b<span class=\"_ _2\"></span>ioma<span class=\"_ _2\"></span>ss a<span class=\"_ _2\"></span>nd wa<span class=\"_ _2\"></span>ste. T<span class=\"_ _2\"></span>he go<span class=\"_ _2\"></span>od<span class=\"_ _2\"></span>will is no<span class=\"_ _2\"></span>t expe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d to be d<span class=\"_ _2\"></span>educ<span class=\"_ _2\"></span>tibl<span class=\"_ _2\"></span>e for ta<span class=\"_ _2\"></span>x p<span class=\"_ _2\"></span>urpo<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>.Revenue<span class=\"_ _0\"></span> and profit contributionThe b<span class=\"_ _2\"></span>usine<span class=\"_ _2\"></span>ss co<span class=\"_ _2\"></span>mbinati<span class=\"_ _2\"></span>on co<span class=\"_ _2\"></span>ntribu<span class=\"_ _2\"></span>tes with r<span class=\"_ _2\"></span>evenu<span class=\"_ _2\"></span>es of N<span class=\"_ _2\"></span>OK 47<span class=\"_ _c8\"></span>.1 mi<span class=\"_ _2\"></span>llion<span class=\"_ _2\"></span>, an EBI<span class=\"_ _2\"></span>TDA of N<span class=\"_ _2\"></span>OK 8<span class=\"_ _2\"></span>.0 milli<span class=\"_ _2\"></span>on and a<span class=\"_ _2\"></span>n EBIT o<span class=\"_ _2\"></span>f NOK 4.<span class=\"_ _2\"></span>4 millio<span class=\"_ _2\"></span>n fro<span class=\"_ _2\"></span>m the date of th<span class=\"_ _2\"></span>e acqui<span class=\"_ _2\"></span>sition<span class=\"_ _2\"></span>.If the aquisi<span class=\"_ _2\"></span>tion date h<span class=\"_ _2\"></span>ad be<span class=\"_ _2\"></span>en 1<span class=\"_ _2\"></span>.1.<span class=\"_ _2\"></span>2022, th<span class=\"_ _2\"></span>e busine<span class=\"_ _2\"></span>ss com<span class=\"_ _2\"></span>binatio<span class=\"_ _2\"></span>n would have c<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>ibute<span class=\"_ _2\"></span>d with rev<span class=\"_ _2\"></span>enue<span class=\"_ _2\"></span>s of NO<span class=\"_ _2\"></span>K 56.<span class=\"_ _0\"></span>9 milli<span class=\"_ _2\"></span>on, an EBI<span class=\"_ _2\"></span>TA of NOK 5.<span class=\"_ _2\"></span>4 millio<span class=\"_ _2\"></span>n and an EBI<span class=\"_ _2\"></span>T of N<span class=\"_ _2\"></span>OK 0.7 million.NOTE 20 <span class=\"_ _9\"></span> <span class=\"fc6 ls11 ws15\">PROPE<span class=\"_ _2\"></span>RT<span class=\"_ _3\"></span>Y<span class=\"_ _c8\"></span>, PL<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>NT AN<span class=\"_ _2\"></span>D EQUIPM<span class=\"_ _2\"></span>ENT</span>2022: Of<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>ice<span class=\"_ _2\"></span>, furn<span class=\"_ _2\"></span>iture (Amounts in<span class=\"_ _0\"></span> NOK million)and e<span class=\"_ _2\"></span>quipme<span class=\"_ _2\"></span>nt Cos<span class=\"_ _2\"></span>t:At 1 Janua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y 2022<span class=\"_ _22c\"> </span><span class=\"lsca ws55\">43.3</span>Additions<span class=\"_ _22d\"> </span><span class=\"ls70 ws85\">18.0</span>Additions<span class=\"_ _0\"></span> fr<span class=\"_ _2\"></span>om busi<span class=\"_ _0\"></span>nes<span class=\"_ _2\"></span>s combina<span class=\"_ _0\"></span>tion<span class=\"_ _1d9\"> </span><span class=\"ls5e ws73\">1<span class=\"_ _3\"></span>6<span class=\"_ _2\"></span>.9</span>Dispo<span class=\"_ _2\"></span>sal<span class=\"_ _2\"></span>s<span class=\"_ _151\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"></span>-   </span>T<span class=\"_ _0\"></span>ranslation difference<span class=\"_ _10\"> </span><span class=\"ls5f ws74\">0.8</span>At 31 De<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>mber 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>2<span class=\"_ _22e\"> </span><span class=\"ff6 ls85 ws9b\">7<span class=\"_ _2\"></span>9.<span class=\"_ _2\"></span>0</span>Depreciation and impai<span class=\"_ _0\"></span>rment:At 1 Janua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y 2022<span class=\"_ _22f\"> </span><span class=\"ls66 ws7b\">(21<span class=\"_ _2\"></span>.0)</span>Additions<span class=\"_ _230\"> </span><span class=\"ls85 ws9b\">(9.<span class=\"_ _3\"></span>5<span class=\"_ _2\"></span>)</span>Depreciation this year<span class=\"_ _231\"> </span><span class=\"lsb6 ws101\">(4<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6)</span>At 31 De<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>mber 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>2<span class=\"_ _232\"> </span><span class=\"ff6 lsbe wsd3\">(35.<span class=\"_ _2\"></span>1)</span>Ca<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>yin<span class=\"_ _2\"></span>g amo<span class=\"_ _2\"></span>unt at 31 D<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 20<span class=\"_ _2\"></span>22<span class=\"_ _233\"> </span><span class=\"ff6 ls5e ws73\">4<span class=\"_ _3\"></span>3<span class=\"_ _2\"></span>.9</span>Useful life<span class=\"_ _234\"> </span><span class=\"ls62 ws78\">3-<span class=\"_ _0\"></span>10 ye<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>s</span>Depreciation method<span class=\"_ _235\"> </span><span class=\"ls5f ws74\">Linea<span class=\"_ _2\"></span>r</span>2021 Of<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>ice<span class=\"_ _2\"></span>, furn<span class=\"_ _2\"></span>iture (Amounts in<span class=\"_ _0\"></span> NOK million)and e<span class=\"_ _2\"></span>quipme<span class=\"_ _2\"></span>nt Cos<span class=\"_ _2\"></span>t:At 1 Janua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y 2021<span class=\"_ _22c\"> </span><span class=\"ls16 ws1d\">34.5</span>Additions<span class=\"_ _236\"> </span><span class=\"ls85 ws9b\">9.<span class=\"_ _2\"></span>4</span>Dispo<span class=\"_ _2\"></span>sal<span class=\"_ _2\"></span>s<span class=\"_ _237\"> </span><span class=\"ls0 ws0\">-</span>T<span class=\"_ _0\"></span>ranslation difference<span class=\"_ _231\"> </span><span class=\"ls61 ws77\">(0<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)</span>At 31 De<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>mber 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>1<span class=\"_ _235\"> </span><span class=\"ff6 lsca ws55\">43<span class=\"_ _0\"></span>.3</span>Depreciation and impai<span class=\"_ _0\"></span>rment:At 1 Janua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y 2021<span class=\"_ _22f\"> </span><span class=\"ls9b wsb3\">(1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3)</span>Depreciation this year<span class=\"_ _231\"> </span><span class=\"ls61 ws77\">(5<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)</span>At 31 De<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>mber 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>1<span class=\"_ _232\"> </span><span class=\"ff6 ls66 ws7b\">(21.0)</span>Ca<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>yin<span class=\"_ _2\"></span>g amo<span class=\"_ _2\"></span>unt at 31 D<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 20<span class=\"_ _2\"></span>21<span class=\"_ _f4\"> </span><span class=\"ff6 ls1d ws2e\">22<span class=\"_ _2\"></span>.3</span>Useful life<span class=\"_ _234\"> </span><span class=\"ls62 ws78\">3-<span class=\"_ _0\"></span>10 ye<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>s</span>Depreciation method<span class=\"_ _235\"> </span><span class=\"ls5f ws74\">Linea<span class=\"_ _2\"></span>r</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__47": {
   "value": "NOTE 05 <span class=\"_ _9\"></span> <span class=\"fc6\">SEGME<span class=\"_ _2\"></span>NTS AND RE<span class=\"_ _2\"></span>VE<span class=\"_ _2\"></span>NUE</span>The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up ha<span class=\"_ _2\"></span>s identi<span class=\"_ _2\"></span>fie<span class=\"_ _2\"></span>d thre<span class=\"_ _2\"></span>e rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>ble op<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>ating seg<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s a<span class=\"_ _2\"></span>s of De<span class=\"_ _2\"></span>cemb<span class=\"_ _2\"></span>er 31, 202<span class=\"_ _2\"></span>2; Proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts C<span class=\"_ _2\"></span>ruis<span class=\"_ _2\"></span>e, L<span class=\"_ _2\"></span>andb<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>ed an<span class=\"_ _2\"></span>d Af<span class=\"_ _2\"></span>ter<span class=\"_ _2\"></span>sale<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>e gr<span class=\"_ _2\"></span>oup's man<span class=\"_ _2\"></span>age<span class=\"_ _2\"></span>ment us<span class=\"_ _2\"></span>es the o<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>ating prof<span class=\"_ _2\"></span>it fo<span class=\"_ _2\"></span>r each s<span class=\"_ _2\"></span>egme<span class=\"_ _2\"></span>nt for a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>sment<span class=\"_ _2\"></span>s of the s<span class=\"_ _2\"></span>egme<span class=\"_ _2\"></span>nt<span class=\"_ _1\"></span>\u00b4<span class=\"_ _1\"></span>s per<span class=\"_ _2\"></span>formance and for allocatin<span class=\"_ _0\"></span>g resources<span class=\"_ _2\"></span>. All t<span class=\"_ _0\"></span>rans<span class=\"_ _2\"></span>actions bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en ope<span class=\"_ _2\"></span>rating s<span class=\"_ _2\"></span>egm<span class=\"_ _2\"></span>ents a<span class=\"_ _2\"></span>re ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on ma<span class=\"_ _2\"></span>rket ter<span class=\"_ _2\"></span>ms.Projec<span class=\"_ _2\"></span>ts CruisePro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>ts un<span class=\"_ _2\"></span>der th<span class=\"_ _2\"></span>e proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts c<span class=\"_ _2\"></span>ruic<span class=\"_ _2\"></span>e seg<span class=\"_ _2\"></span>ment ar<span class=\"_ _2\"></span>e sys<span class=\"_ _2\"></span>tems deli<span class=\"_ _2\"></span>vere<span class=\"_ _2\"></span>d fr<span class=\"_ _2\"></span>om Vow AS<span class=\"_ _2\"></span>A throug<span class=\"_ _2\"></span>h it<span class=\"_ _2\"></span>s subsidia<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y Sc<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>ship A<span class=\"_ _2\"></span>S wher<span class=\"_ _2\"></span>e we pro<span class=\"_ _2\"></span>vide a<span class=\"_ _2\"></span>dva<span class=\"_ _2\"></span>nce<span class=\"_ _2\"></span>d sys<span class=\"_ _2\"></span>tems wi<span class=\"_ _2\"></span>th techn<span class=\"_ _2\"></span>olog<span class=\"_ _2\"></span>ies fo<span class=\"_ _2\"></span>r pro<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>ssing wa<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>te and pur<span class=\"_ _2\"></span>if<span class=\"_ _2\"></span>yi<span class=\"_ _2\"></span>ng wa<span class=\"_ _2\"></span>stewater f<span class=\"_ _2\"></span>or cr<span class=\"_ _2\"></span>uise ship<span class=\"_ _2\"></span>s and aqua<span class=\"_ _2\"></span>culture. P<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tion of S<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>anship s<span class=\"_ _2\"></span>yste<span class=\"_ _2\"></span>ms is out<span class=\"_ _2\"></span>so<span class=\"_ _2\"></span>urce<span class=\"_ _2\"></span>d to subc<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tors a<span class=\"_ _2\"></span>s th<span class=\"_ _2\"></span>e main ac<span class=\"_ _2\"></span>tiv<span class=\"_ _2\"></span>itie<span class=\"_ _2\"></span>s in the subs<span class=\"_ _2\"></span>idiar<span class=\"_ _2\"></span>y a<span class=\"_ _2\"></span>re R&amp;D, engineering, sales and marketing, projec<span class=\"_ _2\"></span>t management and ser<span class=\"_ _2\"></span>vic<span class=\"_ _2\"></span>e.LandbasedSa<span class=\"_ _2\"></span>les with<span class=\"_ _2\"></span>in the l<span class=\"_ _2\"></span>andb<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>ed seg<span class=\"_ _2\"></span>men<span class=\"_ _2\"></span>t are sy<span class=\"_ _2\"></span>stem<span class=\"_ _2\"></span>s and so<span class=\"_ _2\"></span>lution<span class=\"_ _2\"></span>s prov<span class=\"_ _2\"></span>ide<span class=\"_ _2\"></span>d by the g<span class=\"_ _2\"></span>roup thr<span class=\"_ _2\"></span>oug<span class=\"_ _2\"></span>h its sub<span class=\"_ _2\"></span>sidiar<span class=\"_ _3\"></span>y ET<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>A an<span class=\"_ _2\"></span>d throug<span class=\"_ _2\"></span>h the No<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>wegia<span class=\"_ _2\"></span>n ope<span class=\"_ _2\"></span>rati<span class=\"_ _2\"></span>ons. T<span class=\"_ _2\"></span>he S<span class=\"_ _2\"></span>egme<span class=\"_ _2\"></span>nt desig<span class=\"_ _2\"></span>ns an<span class=\"_ _2\"></span>d prov<span class=\"_ _2\"></span>ides pl<span class=\"_ _2\"></span>ants f<span class=\"_ _2\"></span>or pro<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>ssing bi<span class=\"_ _2\"></span>oma<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>, foo<span class=\"_ _2\"></span>d pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s, and in<span class=\"_ _2\"></span>dus<span class=\"_ _2\"></span>tr<span class=\"_ _2\"></span>y resi<span class=\"_ _2\"></span>dues<span class=\"_ _2\"></span>, whic<span class=\"_ _2\"></span>h are wi<span class=\"_ _2\"></span>desp<span class=\"_ _2\"></span>read in th<span class=\"_ _2\"></span>e se<span class=\"_ _2\"></span>ctor<span class=\"_ _2\"></span>s of env<span class=\"_ _2\"></span>iron<span class=\"_ _2\"></span>ment, agro<span class=\"_ _2\"></span>-food and energy.Aft<span class=\"_ _2\"></span>ers<span class=\"_ _2\"></span>ales seg<span class=\"_ _2\"></span>mentRevenu<span class=\"_ _2\"></span>e in the af<span class=\"_ _2\"></span>ter s<span class=\"_ _2\"></span>ales s<span class=\"_ _2\"></span>egme<span class=\"_ _2\"></span>nt are s<span class=\"_ _2\"></span>ales o<span class=\"_ _2\"></span>f spar<span class=\"_ _2\"></span>e par<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s, con<span class=\"_ _2\"></span>sumabl<span class=\"_ _2\"></span>es and s<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vi<span class=\"_ _2\"></span>ces tow<span class=\"_ _2\"></span>ards s<span class=\"_ _2\"></span>hipown<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>e long-term reve<span class=\"_ _2\"></span>nue ba<span class=\"_ _2\"></span>se w<span class=\"_ _2\"></span>ithin af<span class=\"_ _2\"></span>ter<span class=\"_ _2\"></span>sal<span class=\"_ _2\"></span>es is in<span class=\"_ _2\"></span>crea<span class=\"_ _2\"></span>sing w<span class=\"_ _2\"></span>ith the in<span class=\"_ _2\"></span>crea<span class=\"_ _2\"></span>sing numbe<span class=\"_ _2\"></span>r of cr<span class=\"_ _2\"></span>uise ship<span class=\"_ _2\"></span>s with the g<span class=\"_ _2\"></span>rou<span class=\"_ _2\"></span>ps sy<span class=\"_ _2\"></span>stems in<span class=\"_ _2\"></span>sta<span class=\"_ _2\"></span>lled<span class=\"_ _2\"></span>.Financial i<span class=\"_ _0\"></span>nformation operating segments: 20<span class=\"_ _2\"></span>22 Proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts (Amounts in<span class=\"_ _0\"></span> NOK million)Cruise<span class=\"_ _143\"> </span>Lan<span class=\"_ _0\"></span>dbas<span class=\"_ _0\"></span>ed<span class=\"_ _7a\"> </span>Afters<span class=\"_ _2\"></span>ales<span class=\"_ _18b\"> </span><span class=\"ls5f ws74\">Admin.<span class=\"_ _13d\"> </span><span class=\"ff3 ls91 wsa7\">To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _2\"></span> </span></span>Revenue<span class=\"_ _18c\"> </span>358<span class=\"_ _2\"></span>.6<span class=\"_ _77\"> </span>30<span class=\"_ _2\"></span>4.<span class=\"_ _2\"></span>3<span class=\"_ _32\"> </span>1<span class=\"_ _2\"></span>19.9<span class=\"_ _4c\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _aa\"> </span><span class=\"ff3 ls15 ws1b\">782<span class=\"_ _2\"></span>.8</span></span>T<span class=\"_ _0\"></span>otal r<span class=\"_ _2\"></span>evenue<span class=\"_ _18d\"> </span><span class=\"ff6 lsbe wsd3\">358<span class=\"_ _2\"></span>.6<span class=\"_ _77\"> </span></span>30<span class=\"_ _2\"></span>4.<span class=\"_ _2\"></span>3<span class=\"_ _32\"> </span>1<span class=\"_ _2\"></span>19.9<span class=\"_ _4c\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _aa\"> </span></span>782<span class=\"_ _2\"></span>.8Co<span class=\"_ _2\"></span>st of s<span class=\"_ _2\"></span>ales<span class=\"_ _18e\"> </span>(2<span class=\"_ _2\"></span>35.<span class=\"_ _2\"></span>8)<span class=\"_ _86\"> </span>(17<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>0)<span class=\"_ _148\"> </span><span class=\"ls83 ws99\">(<span class=\"_ _2\"></span>76<span class=\"_ _3\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _d7\"> </span></span><span class=\"ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _93\"> </span><span class=\"ff3 ls63 ws79\">(<span class=\"_ _2\"></span>4<span class=\"_ _3\"></span>8<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>2<span class=\"_ _2\"></span>)</span></span>Employe<span class=\"_ _2\"></span>e expe<span class=\"_ _2\"></span>nse<span class=\"_ _2\"></span>s<span class=\"_ _6e\"> </span>(37<span class=\"_ _0\"></span>.0)<span class=\"_ _a5\"> </span>(5<span class=\"_ _2\"></span>8.<span class=\"_ _2\"></span>5)<span class=\"_ _a5\"> </span>(<span class=\"_ _2\"></span>24<span class=\"_ _2\"></span>.<span class=\"_ _3\"></span>3)<span class=\"_ _18f\"> </span><span class=\"ls61 ws77\">(6<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _4d\"> </span><span class=\"ff3 ls15 ws1b\">(<span class=\"_ _0\"></span>1<span class=\"_ _2\"></span>26.6)</span></span>Other operating expenses<span class=\"_ _a9\"> </span>(8.8<span class=\"_ _0\"></span>)<span class=\"_ _a5\"> </span>(33.2)<span class=\"_ _80\"> </span>(5.<span class=\"_ _2\"></span>2)<span class=\"_ _148\"> </span><span class=\"ls85 ws9b\">(<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>9.<span class=\"_ _3\"></span>6)<span class=\"_ _a5\"> </span><span class=\"ff3 lsb1 wsfc\">(76<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8)</span></span>EBI<span class=\"_ _2\"></span>TDA before non-recurring items<span class=\"_ _56\"> </span>7<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>.9<span class=\"_ _172\"> </span>3<span class=\"_ _3\"></span>7.<span class=\"_ _2\"></span>7<span class=\"_ _31\"> </span>14.0<span class=\"_ _149\"> </span><span class=\"lsb5 ws100\">(36<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4)<span class=\"_ _133\"> </span></span><span class=\"lsb2 wsfd\">92.2</span>EB<span class=\"_ _0\"></span>ITDA before non<span class=\"_ _0\"></span>-recurrin<span class=\"_ _2\"></span>g items margin<span class=\"_ _190\"> </span>21.4% <span class=\"_ _18b\"> </span>12.4% <span class=\"_ _142\"> </span><span class=\"lsb7 ws102\">1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>%<span class=\"_ _2\"></span> <span class=\"_ _7e\"> </span><span class=\"ff15 ls7f ws95\">11<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8% </span></span>Non-recurri<span class=\"_ _0\"></span>ng it<span class=\"_ _0\"></span>ems<span class=\"_ _191\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _192\"> </span><span class=\"lsb9 ws105\">(4<span class=\"_ _2\"></span>.5<span class=\"_ _2\"></span>)<span class=\"_ _d7\"> </span></span> <span class=\"_ _8\"> </span>-   <span class=\"_ _80\"> </span><span class=\"ls62 ws78\">(2<span class=\"_ _2\"></span>.2<span class=\"_ _2\"></span>)<span class=\"_ _12d\"> </span><span class=\"ff3 ls60 ws76\">(<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)</span></span>EB<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>TDA<span class=\"_ _193\"> </span>76<span class=\"_ _2\"></span>.9<span class=\"_ _192\"> </span>33.<span class=\"_ _2\"></span>2<span class=\"_ _18f\"> </span>14.0<span class=\"_ _13d\"> </span><span class=\"lsb6 ws101\">(3<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6)<span class=\"_ _10d\"> </span></span><span class=\"ls86 ws9c\">85.5</span>Depreciation and amortisation<span class=\"_ _3f\"> </span>(<span class=\"_ _2\"></span>19.<span class=\"_ _3\"></span>2<span class=\"_ _2\"></span>)<span class=\"_ _12e\"> </span>(1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>)<span class=\"_ _80\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.4)<span class=\"_ _6d\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _132\"> </span><span class=\"ff3 ws0\">(3<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.5<span class=\"_ _2\"></span>)</span></span>Impairm<span class=\"_ _2\"></span>ent<span class=\"_ _194\"> </span>(0.1)<span class=\"_ _6d\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"></span>-   <span class=\"_ _192\"> </span><span class=\"lsb6 ws101\">(<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6)<span class=\"_ _d7\"> </span></span> <span class=\"_ _8\"> </span>-   <span class=\"_ _80\"> </span><span class=\"ff3 ls60 ws76\">(<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.7<span class=\"_ _3\"></span>)</span></span>Operating profit<span class=\"_ _195\"> </span>5<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>6<span class=\"_ _192\"> </span>22.3<span class=\"_ _18f\"> </span>12<span class=\"_ _2\"></span>.1<span class=\"_ _149\"> </span><span class=\"lsb6 ws101\">(<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6)<span class=\"_ _133\"> </span></span><span class=\"ls15 ws1b\">53.<span class=\"_ _2\"></span>3</span>20<span class=\"_ _2\"></span>21 Proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts (Amounts in<span class=\"_ _0\"></span> NOK million)Cruise<span class=\"_ _143\"> </span>Lan<span class=\"_ _0\"></span>dbas<span class=\"_ _0\"></span>ed<span class=\"_ _7a\"> </span>Afters<span class=\"_ _2\"></span>ales<span class=\"_ _18b\"> </span><span class=\"ls5f ws74\">Admin.<span class=\"_ _13d\"> </span><span class=\"ff3 ls91 wsa7\">To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _2\"></span> </span></span>Revenue<span class=\"_ _18c\"> </span>294.2<span class=\"_ _148\"> </span>108<span class=\"_ _2\"></span>.0<span class=\"_ _192\"> </span>5<span class=\"_ _2\"></span>1<span class=\"_ _3\"></span>.9<span class=\"_ _4c\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _aa\"> </span><span class=\"ff3 ls13 ws18\">45<span class=\"_ _2\"></span>4.1</span></span>T<span class=\"_ _0\"></span>otal r<span class=\"_ _2\"></span>evenue<span class=\"_ _16b\"> </span>294<span class=\"_ _2\"></span>.2<span class=\"_ _148\"> </span>108<span class=\"_ _2\"></span>.0<span class=\"_ _192\"> </span>5<span class=\"_ _2\"></span>1<span class=\"_ _3\"></span>.9<span class=\"_ _4c\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _aa\"> </span></span>45<span class=\"_ _2\"></span>4.1Co<span class=\"_ _2\"></span>st of s<span class=\"_ _2\"></span>ales<span class=\"_ _196\"> </span>(19<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>)<span class=\"_ _4a\"> </span>(<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>)<span class=\"_ _77\"> </span><span class=\"lsb5 ws100\">(<span class=\"_ _2\"></span>31<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4)<span class=\"_ _d7\"> </span></span><span class=\"ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _4d\"> </span><span class=\"ff3 ls6b ws80\">(<span class=\"_ _0\"></span>282<span class=\"_ _2\"></span>.5)</span></span>Employe<span class=\"_ _2\"></span>e expe<span class=\"_ _2\"></span>nse<span class=\"_ _2\"></span>s<span class=\"_ _e3\"> </span>(<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>5<span class=\"_ _3\"></span>)<span class=\"_ _12e\"> </span>(39.5)<span class=\"_ _4a\"> </span>(<span class=\"_ _2\"></span>19.<span class=\"_ _3\"></span>3)<span class=\"_ _18f\"> </span><span class=\"lsb5 ws100\">(4<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4)<span class=\"_ _132\"> </span><span class=\"ff3 lsbe wsd3\">(9<span class=\"_ _2\"></span>0.<span class=\"_ _2\"></span>8)</span></span>Other operating expenses<span class=\"_ _a9\"> </span>(<span class=\"_ _2\"></span>3.<span class=\"_ _2\"></span>4)<span class=\"_ _12e\"> </span>(19.7<span class=\"_ _3\"></span>)<span class=\"_ _192\"> </span>(<span class=\"_ _2\"></span>0<span class=\"_ _3\"></span>.9)<span class=\"_ _148\"> </span><span class=\"lsb6 ws101\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6)<span class=\"_ _a5\"> </span><span class=\"ff3 ls5d ws72\">(<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>9.<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>)</span></span>EBI<span class=\"_ _2\"></span>TDA before non-recurring items<span class=\"_ _197\"> </span>6<span class=\"_ _2\"></span>7.<span class=\"_ _2\"></span>9<span class=\"_ _45\"> </span>(<span class=\"_ _9\"></span>7.<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>)<span class=\"_ _198\"> </span>0.4<span class=\"_ _149\"> </span><span class=\"ls62 ws78\">(20.1)<span class=\"_ _133\"> </span></span><span class=\"ls1 ws1\">41<span class=\"_ _2\"></span>.1</span>EB<span class=\"_ _0\"></span>ITDA before non<span class=\"_ _0\"></span>-recurrin<span class=\"_ _2\"></span>g items margin<span class=\"_ _5b\"> </span>23.<span class=\"_ _0\"></span>1% <span class=\"_ _142\"> </span>(6<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>%)<span class=\"_ _d0\"> </span><span class=\"lsb7 ws102\">0.7<span class=\"_ _2\"></span>%<span class=\"_ _2\"></span> <span class=\"_ _199\"> </span><span class=\"ff15 ls5d ws72\">9.<span class=\"_ _2\"></span>1%<span class=\"_ _2\"></span> </span></span>Non-recurri<span class=\"_ _0\"></span>ng it<span class=\"_ _0\"></span>ems<span class=\"_ _50\"> </span>(1<span class=\"_ _2\"></span>.1)<span class=\"_ _18f\"> </span>(3.0)<span class=\"_ _d7\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _192\"> </span><span class=\"ls61 ws77\">(5<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _80\"> </span><span class=\"ff3 ls5d ws72\">(<span class=\"_ _2\"></span>9.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>)</span></span>EB<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>TDA<span class=\"_ _4e\"> </span>66.<span class=\"_ _2\"></span>8<span class=\"_ _149\"> </span><span class=\"lsb4 wsff\">(10.1<span class=\"_ _2\"></span>)<span class=\"_ _ac\"> </span><span class=\"ls5f ws74\">0.4<span class=\"_ _149\"> </span></span>(25.<span class=\"_ _2\"></span>8)<span class=\"_ _32\"> </span></span><span class=\"ls17 ws1f\">31<span class=\"_ _2\"></span>.3</span>Depreciation and amortisation<span class=\"_ _19a\"> </span>(<span class=\"_ _3\"></span>7.<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>)<span class=\"_ _148\"> </span>(1<span class=\"_ _2\"></span>4.<span class=\"_ _2\"></span>5)<span class=\"_ _80\"> </span>(<span class=\"_ _0\"></span>1.2)<span class=\"_ _d5\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _77\"> </span><span class=\"ff3 ls60 ws76\">(<span class=\"_ _2\"></span>2<span class=\"_ _3\"></span>3<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)</span></span>Impairm<span class=\"_ _2\"></span>ent<span class=\"_ _194\"> </span>(<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6)<span class=\"_ _6d\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"></span>-   <span class=\"_ _6d\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _6d\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _80\"> </span><span class=\"ff3 ls15 ws1b\">(0.6)</span></span>Operating profit<span class=\"_ _19b\"> </span>58.3<span class=\"_ _149\"> </span>(<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6)<span class=\"_ _192\"> </span>(<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>)<span class=\"_ _77\"> </span><span class=\"lsb4 wsff\">(2<span class=\"_ _2\"></span>5.<span class=\"_ _2\"></span>8)<span class=\"_ _ac\"> </span></span><span class=\"ls63 ws79\">7.<span class=\"_ _3\"></span>1</span>REVEN<span class=\"_ _2\"></span>UE FROM<span class=\"_ _0\"></span> CONTR<span class=\"_ _2\"></span>ACTS WITH CUSTOMERS:Pro<span class=\"_ _2\"></span>jec<span class=\"_ _2\"></span>ts C<span class=\"_ _2\"></span>ruic<span class=\"_ _2\"></span>e seg<span class=\"_ _2\"></span>men<span class=\"_ _2\"></span>t - pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>ts a<span class=\"_ _2\"></span>nd se<span class=\"_ _2\"></span>rv<span class=\"_ _2\"></span>ice<span class=\"_ _2\"></span>sNewbuilding cruiseThe g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up deli<span class=\"_ _2\"></span>ver<span class=\"_ _2\"></span>s clean s<span class=\"_ _2\"></span>hip sys<span class=\"_ _2\"></span>tems to shi<span class=\"_ _2\"></span>pyard<span class=\"_ _2\"></span>s for newbuild<span class=\"_ _0\"></span> cons<span class=\"_ _2\"></span>tructions which i<span class=\"_ _0\"></span>ncludes advance<span class=\"_ _2\"></span>d wastewater<span class=\"_ _0\"></span> purification, wa<span class=\"_ _2\"></span>ste management and food waste processing. Retrofi<span class=\"_ _2\"></span>tRetrof<span class=\"_ _2\"></span>it ar<span class=\"_ _2\"></span>e deli<span class=\"_ _2\"></span>veri<span class=\"_ _2\"></span>es of the g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>ups adv<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>ed sy<span class=\"_ _2\"></span>stem<span class=\"_ _2\"></span>s to shipow<span class=\"_ _2\"></span>ner<span class=\"_ _2\"></span>s for sh<span class=\"_ _2\"></span>ips that ar<span class=\"_ _2\"></span>e in op<span class=\"_ _2\"></span>erati<span class=\"_ _2\"></span>ons. La<span class=\"_ _2\"></span>ndba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d seg<span class=\"_ _2\"></span>me<span class=\"_ _2\"></span>nt - pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>ts a<span class=\"_ _2\"></span>nd se<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>vic<span class=\"_ _2\"></span>esHeat treatm<span class=\"_ _0\"></span>ent processes, furnacesIn 2022, Vow acq<span class=\"_ _2\"></span>uired C<span class=\"_ _2\"></span>.H<span class=\"_ _2\"></span>. Even<span class=\"_ _2\"></span>sen. A sp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ialis<span class=\"_ _2\"></span>t in ene<span class=\"_ _2\"></span>rg<span class=\"_ _2\"></span>y ef<span class=\"_ _2\"></span>fi<span class=\"_ _2\"></span>cient s<span class=\"_ _2\"></span>olutio<span class=\"_ _2\"></span>ns for h<span class=\"_ _2\"></span>eat tre<span class=\"_ _2\"></span>atment p<span class=\"_ _2\"></span>roc<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>ses, i<span class=\"_ _2\"></span>t devel<span class=\"_ _2\"></span>ops, desig<span class=\"_ _2\"></span>ns an<span class=\"_ _2\"></span>d fab<span class=\"_ _2\"></span>ric<span class=\"_ _2\"></span>ates in<span class=\"_ _2\"></span>dustr<span class=\"_ _2\"></span>ial fu<span class=\"_ _2\"></span>rnac<span class=\"_ _2\"></span>es an<span class=\"_ _2\"></span>d equip<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>. C.<span class=\"_ _2\"></span>H. Evens<span class=\"_ _2\"></span>en is al<span class=\"_ _2\"></span>so a sp<span class=\"_ _2\"></span>eci<span class=\"_ _2\"></span>alis<span class=\"_ _2\"></span>t in hot-dip ga<span class=\"_ _2\"></span>lvaniz<span class=\"_ _2\"></span>ing.BiogreenBiog<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>en is a pate<span class=\"_ _2\"></span>nted py<span class=\"_ _2\"></span>roly<span class=\"_ _2\"></span>sis pro<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>ss fo<span class=\"_ _2\"></span>r conver<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ing biom<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>s, pl<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>sti<span class=\"_ _2\"></span>cs a<span class=\"_ _2\"></span>nd wa<span class=\"_ _2\"></span>ste into e<span class=\"_ _2\"></span>ner<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>y and use<span class=\"_ _2\"></span>ful pr<span class=\"_ _2\"></span>odu<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s. The v<span class=\"_ _2\"></span>alor<span class=\"_ _2\"></span>isati<span class=\"_ _2\"></span>on of wa<span class=\"_ _2\"></span>ste i<span class=\"_ _2\"></span>s done w<span class=\"_ _2\"></span>ith co<span class=\"_ _2\"></span>nversi<span class=\"_ _2\"></span>on into hig<span class=\"_ _2\"></span>h value product<span class=\"_ _2\"></span>s such as biofuel, biochar and with conv<span class=\"_ _0\"></span>er<span class=\"_ _2\"></span>sion of pla<span class=\"_ _2\"></span>stics to electricity.SafesterilSaf<span class=\"_ _2\"></span>este<span class=\"_ _2\"></span>ril is a p<span class=\"_ _2\"></span>atented s<span class=\"_ _2\"></span>teril<span class=\"_ _2\"></span>isatio<span class=\"_ _2\"></span>n pro<span class=\"_ _2\"></span>ces<span class=\"_ _2\"></span>s for f<span class=\"_ _2\"></span>oo<span class=\"_ _2\"></span>d and pharmaceutical ingredients<span class=\"_ _2\"></span>.Robotic<span class=\"_ _2\"></span>sThe g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up, throug<span class=\"_ _2\"></span>h the E<span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>A subsid<span class=\"_ _2\"></span>iar<span class=\"_ _2\"></span>y A<span class=\"_ _2\"></span>sco<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>o, prov<span class=\"_ _2\"></span>ide industrial robotics solution<span class=\"_ _0\"></span>s including robot<span class=\"_ _0\"></span>ic systems for waste recycling<span class=\"_ _0\"></span> processes.Revenu<span class=\"_ _2\"></span>e fro<span class=\"_ _2\"></span>m sale<span class=\"_ _2\"></span>s unde<span class=\"_ _2\"></span>r Proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts Cr<span class=\"_ _2\"></span>uise a<span class=\"_ _2\"></span>nd L<span class=\"_ _2\"></span>andb<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>sed seg<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s are c<span class=\"_ _2\"></span>ons<span class=\"_ _2\"></span>truc<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n contr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>ts th<span class=\"_ _2\"></span>at t<span class=\"_ _2\"></span>ypic<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>ly cont<span class=\"_ _2\"></span>ain the fo<span class=\"_ _2\"></span>llowing e<span class=\"_ _2\"></span>lement<span class=\"_ _2\"></span>s: De<span class=\"_ _2\"></span>sign a<span class=\"_ _2\"></span>nd engi<span class=\"_ _2\"></span>nee<span class=\"_ _2\"></span>ring<span class=\"_ _2\"></span>, pr<span class=\"_ _2\"></span>oduc<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n and d<span class=\"_ _2\"></span>elive<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y, commiss<span class=\"_ _2\"></span>ioning<span class=\"_ _2\"></span>. Ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on eva<span class=\"_ _2\"></span>luation d<span class=\"_ _2\"></span>one by mana<span class=\"_ _2\"></span>gem<span class=\"_ _2\"></span>ent, the<span class=\"_ _2\"></span>se el<span class=\"_ _2\"></span>ement<span class=\"_ _2\"></span>s are n<span class=\"_ _2\"></span>ot co<span class=\"_ _2\"></span>nside<span class=\"_ _2\"></span>red a<span class=\"_ _2\"></span>s to be accounted for separatel<span class=\"_ _0\"></span>y but as one per<span class=\"_ _2\"></span>formance obligation. The<span class=\"_ _0\"></span> con<span class=\"_ _2\"></span>str<span class=\"_ _2\"></span>uct<span class=\"_ _2\"></span>ion t<span class=\"_ _2\"></span>ypi<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>lly co<span class=\"_ _2\"></span>nsist<span class=\"_ _2\"></span>s of a de<span class=\"_ _2\"></span>sign<span class=\"_ _2\"></span>-pha<span class=\"_ _2\"></span>se (2-6 mo<span class=\"_ _2\"></span>nths), a procurement<span class=\"_ _0\"></span>-phase (2<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>6months<span class=\"_ _0\"></span>)<span class=\"_ _0\"></span>, an installation phase (1<span class=\"_ _1\"></span>-<span class=\"_ _0\"></span>2 month<span class=\"_ _2\"></span>s) and a commi<span class=\"_ _2\"></span>ssio<span class=\"_ _2\"></span>n pha<span class=\"_ _2\"></span>se (1<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>2 mon<span class=\"_ _2\"></span>ths)<span class=\"_ _0\"></span>. T<span class=\"_ _2\"></span>he co<span class=\"_ _2\"></span>nstr<span class=\"_ _2\"></span>uc<span class=\"_ _2\"></span>tion pro<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>ss for n<span class=\"_ _2\"></span>ewbuil<span class=\"_ _2\"></span>ding cr<span class=\"_ _2\"></span>uise ves<span class=\"_ _2\"></span>sel<span class=\"_ _2\"></span>s at th<span class=\"_ _2\"></span>e shipyar<span class=\"_ _2\"></span>ds will nor<span class=\"_ _2\"></span>mally b<span class=\"_ _2\"></span>e per<span class=\"_ _3\"></span>form<span class=\"_ _2\"></span>ed in ph<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>es over a 3-ye<span class=\"_ _2\"></span>ar pe<span class=\"_ _2\"></span>rio<span class=\"_ _2\"></span>d, mea<span class=\"_ _2\"></span>ning that our p<span class=\"_ _2\"></span>roje<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s al<span class=\"_ _2\"></span>so wi<span class=\"_ _2\"></span>ll have a 3-yea<span class=\"_ _2\"></span>r time spa<span class=\"_ _2\"></span>n in total<span class=\"_ _2\"></span>. Fo<span class=\"_ _2\"></span>r retr<span class=\"_ _2\"></span>ofit c<span class=\"_ _2\"></span>ruis<span class=\"_ _2\"></span>e proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts th<span class=\"_ _2\"></span>e proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts ar<span class=\"_ _2\"></span>e nor<span class=\"_ _2\"></span>mall<span class=\"_ _2\"></span>y comp<span class=\"_ _2\"></span>leted within 9<span class=\"_ _2\"></span>-<span class=\"_ _0\"></span>12 mo<span class=\"_ _2\"></span>nths af<span class=\"_ _2\"></span>ter the c<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t signin<span class=\"_ _2\"></span>g.The s<span class=\"_ _2\"></span>ales i<span class=\"_ _2\"></span>n new build<span class=\"_ _2\"></span>ing crui<span class=\"_ _2\"></span>se to shipya<span class=\"_ _2\"></span>rds of<span class=\"_ _2\"></span>ten in<span class=\"_ _2\"></span>clud<span class=\"_ _2\"></span>e a seri<span class=\"_ _2\"></span>es of con<span class=\"_ _2\"></span>trac<span class=\"_ _2\"></span>t fo<span class=\"_ _2\"></span>r sys<span class=\"_ _2\"></span>tems to be d<span class=\"_ _2\"></span>elive<span class=\"_ _2\"></span>red f<span class=\"_ _2\"></span>or sep<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>ate vess<span class=\"_ _2\"></span>el<span class=\"_ _2\"></span>s. In thes<span class=\"_ _2\"></span>e ca<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>s, a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ssm<span class=\"_ _2\"></span>ents a<span class=\"_ _2\"></span>re mad<span class=\"_ _2\"></span>e on if the c<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>ts sh<span class=\"_ _2\"></span>ould be ac<span class=\"_ _2\"></span>cou<span class=\"_ _2\"></span>nted for a<span class=\"_ _2\"></span>s a sing<span class=\"_ _2\"></span>le contr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t, wi<span class=\"_ _2\"></span>th a comb<span class=\"_ _2\"></span>ined m<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>sure of progress. Contract<span class=\"_ _2\"></span>s ma<span class=\"_ _0\"></span>y als<span class=\"_ _2\"></span>o incl<span class=\"_ _0\"></span>ude options for add<span class=\"_ _0\"></span>itional deliveries, the transac<span class=\"_ _2\"></span>tion price for the optional<span class=\"_ _0\"></span> deliver<span class=\"_ _2\"></span>ies tends to be simil<span class=\"_ _2\"></span>ar wi<span class=\"_ _2\"></span>th the pri<span class=\"_ _2\"></span>ce fo<span class=\"_ _2\"></span>r the fir<span class=\"_ _2\"></span>m deli<span class=\"_ _2\"></span>veri<span class=\"_ _2\"></span>es.  H<span class=\"_ _2\"></span>enc<span class=\"_ _2\"></span>e, no adjus<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>s are m<span class=\"_ _2\"></span>ade fo<span class=\"_ _2\"></span>r the tr<span class=\"_ _2\"></span>ansa<span class=\"_ _2\"></span>ctio<span class=\"_ _2\"></span>n pri<span class=\"_ _2\"></span>ce. In deter<span class=\"_ _2\"></span>mining the t<span class=\"_ _2\"></span>ran<span class=\"_ _2\"></span>sac<span class=\"_ _2\"></span>tion p<span class=\"_ _2\"></span>ric<span class=\"_ _2\"></span>e ther<span class=\"_ _2\"></span>e may be ar<span class=\"_ _2\"></span>e cer<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ain var<span class=\"_ _2\"></span>iable e<span class=\"_ _2\"></span>leme<span class=\"_ _2\"></span>nts in th<span class=\"_ _2\"></span>e custo<span class=\"_ _2\"></span>mer c<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>act<span class=\"_ _2\"></span>s re<span class=\"_ _2\"></span>late<span class=\"_ _2\"></span>d to time of deli<span class=\"_ _2\"></span>ver<span class=\"_ _2\"></span>y an<span class=\"_ _2\"></span>d spe<span class=\"_ _2\"></span>cif<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>ation of pr<span class=\"_ _2\"></span>odu<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s that ar<span class=\"_ _2\"></span>e a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>d. Th<span class=\"_ _2\"></span>ese contractual elements have, based on historic prior deliveries, be<span class=\"_ _2\"></span>en co<span class=\"_ _2\"></span>nside<span class=\"_ _2\"></span>red a<span class=\"_ _2\"></span>s hig<span class=\"_ _2\"></span>hly unlikely to o<span class=\"_ _2\"></span>cc<span class=\"_ _2\"></span>ur or have ef<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t on the co<span class=\"_ _2\"></span>nside<span class=\"_ _2\"></span>rati<span class=\"_ _2\"></span>on and h<span class=\"_ _2\"></span>ave not af<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d the tr<span class=\"_ _2\"></span>ans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tion pr<span class=\"_ _2\"></span>ice.The p<span class=\"_ _2\"></span>ayme<span class=\"_ _2\"></span>nt terms f<span class=\"_ _2\"></span>or new<span class=\"_ _2\"></span>building c<span class=\"_ _2\"></span>ruis<span class=\"_ _2\"></span>e contr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>ts a<span class=\"_ _2\"></span>re nor<span class=\"_ _2\"></span>mally b<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>ween 5<span class=\"_ _2\"></span>-<span class=\"_ _0\"></span>10% at c<span class=\"_ _2\"></span>ontra<span class=\"_ _2\"></span>ct s<span class=\"_ _2\"></span>igning<span class=\"_ _2\"></span>, 8<span class=\"_ _2\"></span>0-9<span class=\"_ _2\"></span>0% at deli<span class=\"_ _2\"></span>ver<span class=\"_ _2\"></span>y of th<span class=\"_ _2\"></span>e equip<span class=\"_ _2\"></span>ment an<span class=\"_ _2\"></span>d 5-<span class=\"_ _0\"></span>10% at c<span class=\"_ _2\"></span>ommi<span class=\"_ _2\"></span>ssion<span class=\"_ _2\"></span>ing<span class=\"_ _2\"></span>/com<span class=\"_ _2\"></span>plian<span class=\"_ _2\"></span>ce. In c<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>tain p<span class=\"_ _2\"></span>roje<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ts the<span class=\"_ _2\"></span>re co<span class=\"_ _2\"></span>uld be a p<span class=\"_ _2\"></span>ayme<span class=\"_ _2\"></span>nt term of bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en 1<span class=\"_ _0\"></span>-5% to be pai<span class=\"_ _2\"></span>d af<span class=\"_ _2\"></span>ter t<span class=\"_ _2\"></span>wo year<span class=\"_ _2\"></span>s whe<span class=\"_ _2\"></span>n the war<span class=\"_ _2\"></span>ra<span class=\"_ _2\"></span>nty per<span class=\"_ _2\"></span>iod ex<span class=\"_ _2\"></span>pire<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>e fina<span class=\"_ _2\"></span>ncing c<span class=\"_ _2\"></span>ompo<span class=\"_ _2\"></span>nent<span class=\"_ _2\"></span>s in co<span class=\"_ _2\"></span>ntra<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s that this rep<span class=\"_ _2\"></span>res<span class=\"_ _2\"></span>ents a<span class=\"_ _2\"></span>re not c<span class=\"_ _2\"></span>onsi<span class=\"_ _2\"></span>dere<span class=\"_ _2\"></span>d a<span class=\"_ _2\"></span>s signif<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>ant. T<span class=\"_ _2\"></span>he a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>essm<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s don<span class=\"_ _2\"></span>e by mana<span class=\"_ _2\"></span>gem<span class=\"_ _2\"></span>ent on the v<span class=\"_ _2\"></span>aria<span class=\"_ _2\"></span>ble ele<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s in the con<span class=\"_ _2\"></span>sider<span class=\"_ _2\"></span>atio<span class=\"_ _2\"></span>n leads to th<span class=\"_ _2\"></span>at the tr<span class=\"_ _2\"></span>ansa<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>on pri<span class=\"_ _2\"></span>ce is d<span class=\"_ _2\"></span>etermi<span class=\"_ _2\"></span>ned by the pr<span class=\"_ _2\"></span>ice s<span class=\"_ _2\"></span>et in the c<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>ts. The p<span class=\"_ _2\"></span>ayme<span class=\"_ _2\"></span>nt terms f<span class=\"_ _2\"></span>or re<span class=\"_ _2\"></span>trofi<span class=\"_ _2\"></span>t crui<span class=\"_ _2\"></span>se co<span class=\"_ _2\"></span>ntra<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s ha<span class=\"_ _2\"></span>s a high<span class=\"_ _2\"></span>er shar<span class=\"_ _2\"></span>e of paym<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s at the time of c<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t signing<span class=\"_ _2\"></span>, n<span class=\"_ _2\"></span>orm<span class=\"_ _2\"></span>ally aro<span class=\"_ _2\"></span>und 40<span class=\"_ _2\"></span>%. T<span class=\"_ _2\"></span>his is al<span class=\"_ _2\"></span>so th<span class=\"_ _2\"></span>e ca<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>e for the l<span class=\"_ _2\"></span>and<span class=\"_ _2\"></span>ba<span class=\"_ _2\"></span>sed p<span class=\"_ _2\"></span>roje<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ts thro<span class=\"_ _2\"></span>ugh E<span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>, which a<span class=\"_ _2\"></span>ls<span class=\"_ _2\"></span>o nor<span class=\"_ _2\"></span>mally h<span class=\"_ _2\"></span>as a 4<span class=\"_ _2\"></span>0% p<span class=\"_ _2\"></span>ayment te<span class=\"_ _2\"></span>rm at contr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t signing.Revenu<span class=\"_ _2\"></span>e fro<span class=\"_ _2\"></span>m sale<span class=\"_ _2\"></span>s unde<span class=\"_ _2\"></span>r proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t and l<span class=\"_ _2\"></span>andb<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>sed s<span class=\"_ _2\"></span>egme<span class=\"_ _2\"></span>nts are c<span class=\"_ _2\"></span>ons<span class=\"_ _2\"></span>truc<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n contr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>ts th<span class=\"_ _2\"></span>at are r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ognis<span class=\"_ _2\"></span>ed over t<span class=\"_ _2\"></span>ime, a<span class=\"_ _2\"></span>s the de<span class=\"_ _2\"></span>liver<span class=\"_ _2\"></span>ies a<span class=\"_ _2\"></span>re with<span class=\"_ _2\"></span>out alte<span class=\"_ _2\"></span>rnati<span class=\"_ _2\"></span>ve use, an<span class=\"_ _2\"></span>d the g<span class=\"_ _2\"></span>roup ha<span class=\"_ _2\"></span>s an enforceable right t<span class=\"_ _0\"></span>o payment for performance completed to da<span class=\"_ _0\"></span>te.Revenu<span class=\"_ _2\"></span>e is re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nized i<span class=\"_ _2\"></span>n acc<span class=\"_ _2\"></span>orda<span class=\"_ _2\"></span>nce w<span class=\"_ _2\"></span>ith pe<span class=\"_ _2\"></span>rce<span class=\"_ _2\"></span>ntag<span class=\"_ _2\"></span>e of com<span class=\"_ _2\"></span>pletio<span class=\"_ _2\"></span>n wher<span class=\"_ _2\"></span>e incur<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>d cos<span class=\"_ _2\"></span>ts to date i<span class=\"_ _2\"></span>s used a<span class=\"_ _2\"></span>s th<span class=\"_ _2\"></span>e input m<span class=\"_ _2\"></span>etho<span class=\"_ _2\"></span>d. Th<span class=\"_ _2\"></span>e use of in<span class=\"_ _2\"></span>curr<span class=\"_ _2\"></span>ed c<span class=\"_ _2\"></span>ost is c<span class=\"_ _2\"></span>onsi<span class=\"_ _2\"></span>dere<span class=\"_ _2\"></span>d by mana<span class=\"_ _2\"></span>gem<span class=\"_ _2\"></span>ent to be th<span class=\"_ _2\"></span>e mos<span class=\"_ _2\"></span>t usef<span class=\"_ _2\"></span>ul mea<span class=\"_ _2\"></span>sur<span class=\"_ _2\"></span>e of comp<span class=\"_ _2\"></span>letio<span class=\"_ _2\"></span>n on the con<span class=\"_ _2\"></span>stru<span class=\"_ _2\"></span>ctio<span class=\"_ _2\"></span>n contr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>ts.Af<span class=\"_ _2\"></span>ter<span class=\"_ _2\"></span>sal<span class=\"_ _2\"></span>es se<span class=\"_ _2\"></span>gme<span class=\"_ _2\"></span>nt \u2013 pr<span class=\"_ _2\"></span>oduc<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s and s<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vic<span class=\"_ _2\"></span>esSpare partsAll ne<span class=\"_ _2\"></span>w inst<span class=\"_ _2\"></span>all<span class=\"_ _2\"></span>ations c<span class=\"_ _2\"></span>ome w<span class=\"_ _2\"></span>ith an ex<span class=\"_ _2\"></span>tensi<span class=\"_ _2\"></span>ve lis<span class=\"_ _2\"></span>t of re<span class=\"_ _2\"></span>comm<span class=\"_ _2\"></span>ende<span class=\"_ _2\"></span>d spa<span class=\"_ _2\"></span>re pa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ts an<span class=\"_ _2\"></span>d criti<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>l spar<span class=\"_ _2\"></span>es whe<span class=\"_ _2\"></span>re the g<span class=\"_ _2\"></span>rou<span class=\"_ _2\"></span>p thro<span class=\"_ _2\"></span>ugh our h<span class=\"_ _2\"></span>ead of<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>ice sup<span class=\"_ _2\"></span>ply sp<span class=\"_ _2\"></span>ares a<span class=\"_ _2\"></span>nd co<span class=\"_ _2\"></span>nsumab<span class=\"_ _2\"></span>les b<span class=\"_ _2\"></span>oth to new an<span class=\"_ _2\"></span>d existi<span class=\"_ _2\"></span>ng inst<span class=\"_ _2\"></span>all<span class=\"_ _2\"></span>ations<span class=\"_ _2\"></span>. ChemicalsThe g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up of<span class=\"_ _2\"></span>fer ch<span class=\"_ _2\"></span>emic<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>s in our p<span class=\"_ _2\"></span>rod<span class=\"_ _2\"></span>uc<span class=\"_ _2\"></span>t line<span class=\"_ _2\"></span>s which h<span class=\"_ _2\"></span>ave bee<span class=\"_ _2\"></span>n devel<span class=\"_ _2\"></span>ope<span class=\"_ _2\"></span>d over yea<span class=\"_ _2\"></span>rs to e<span class=\"_ _2\"></span>nsure op<span class=\"_ _2\"></span>timal pr<span class=\"_ _2\"></span>oc<span class=\"_ _2\"></span>ess p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>fo<span class=\"_ _2\"></span>rman<span class=\"_ _2\"></span>ce and cost-efficient oper<span class=\"_ _2\"></span>ations<span class=\"_ _0\"></span> of the systems delivered. Pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>ts a<span class=\"_ _2\"></span>re del<span class=\"_ _2\"></span>iver<span class=\"_ _2\"></span>ed dir<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t to ves<span class=\"_ _2\"></span>sel<span class=\"_ _2\"></span>s sa<span class=\"_ _2\"></span>iling wor<span class=\"_ _2\"></span>ld-wid<span class=\"_ _2\"></span>e. T<span class=\"_ _0\"></span>oday th<span class=\"_ _2\"></span>e gro<span class=\"_ _2\"></span>up prov<span class=\"_ _2\"></span>ide<span class=\"_ _2\"></span>s chemi<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>ls to m<span class=\"_ _2\"></span>ost of t<span class=\"_ _2\"></span>he gr<span class=\"_ _2\"></span>oups sys<span class=\"_ _2\"></span>tems in th<span class=\"_ _2\"></span>e crui<span class=\"_ _2\"></span>se indu<span class=\"_ _2\"></span>str<span class=\"_ _2\"></span>y.Work<span class=\"_ _0\"></span> order<span class=\"_ _2\"></span>sWork orders are typic<span class=\"_ _2\"></span>ally ser<span class=\"_ _2\"></span>vice - and maint<span class=\"_ _0\"></span>enance per<span class=\"_ _2\"></span>forme<span class=\"_ _2\"></span>d by the se<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>vic<span class=\"_ _2\"></span>e dep<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>tme<span class=\"_ _2\"></span>nt in the gr<span class=\"_ _2\"></span>oup sub<span class=\"_ _2\"></span>sidiar<span class=\"_ _2\"></span>y S<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>anship Ame<span class=\"_ _2\"></span>ric<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>s Inc ba<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ed in the U<span class=\"_ _2\"></span>S. T<span class=\"_ _2\"></span>he gr<span class=\"_ _2\"></span>oup of<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>rs t<span class=\"_ _2\"></span>ailor-made ser<span class=\"_ _2\"></span>vice and maintenance programs to ens<span class=\"_ _0\"></span>ure the reliability and ef<span class=\"_ _2\"></span>fi<span class=\"_ _2\"></span>cien<span class=\"_ _2\"></span>cy of th<span class=\"_ _2\"></span>e sys<span class=\"_ _2\"></span>tems. Revenu<span class=\"_ _2\"></span>e fro<span class=\"_ _2\"></span>m the sa<span class=\"_ _2\"></span>le of goo<span class=\"_ _2\"></span>ds (chemi<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>ls a<span class=\"_ _2\"></span>nd spa<span class=\"_ _2\"></span>re pa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ts) is re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d at a point i<span class=\"_ _2\"></span>n time whi<span class=\"_ _2\"></span>ch is at de<span class=\"_ _2\"></span>liver<span class=\"_ _3\"></span>y to the customer<span class=\"_ _0\"></span>.Revenu<span class=\"_ _2\"></span>e rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ted a<span class=\"_ _2\"></span>s wor<span class=\"_ _2\"></span>k ord<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>s is re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d in acc<span class=\"_ _2\"></span>ord<span class=\"_ _2\"></span>ance with p<span class=\"_ _2\"></span>erc<span class=\"_ _2\"></span>enta<span class=\"_ _2\"></span>ge of co<span class=\"_ _2\"></span>mpleti<span class=\"_ _2\"></span>on whe<span class=\"_ _2\"></span>re inc<span class=\"_ _2\"></span>urre<span class=\"_ _2\"></span>d co<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s to date is use<span class=\"_ _2\"></span>d a<span class=\"_ _2\"></span>s the inpu<span class=\"_ _2\"></span>t metho<span class=\"_ _2\"></span>d \u2013 fol<span class=\"_ _2\"></span>lowing the p<span class=\"_ _2\"></span>rinc<span class=\"_ _2\"></span>iples a<span class=\"_ _2\"></span>s described for construction contrac<span class=\"_ _2\"></span>ts.Paym<span class=\"_ _2\"></span>ent for s<span class=\"_ _2\"></span>par<span class=\"_ _2\"></span>e par<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s and c<span class=\"_ _2\"></span>onsuma<span class=\"_ _2\"></span>bles a<span class=\"_ _2\"></span>re t<span class=\"_ _2\"></span>ypi<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>lly due within 30 d<span class=\"_ _2\"></span>ays, wo<span class=\"_ _2\"></span>rk or<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>s bet<span class=\"_ _2\"></span>wee<span class=\"_ _2\"></span>n 30 and 6<span class=\"_ _2\"></span>0 days. Disag<span class=\"_ _2\"></span>gregation of revenue from<span class=\"_ _0\"></span> contrac<span class=\"_ _2\"></span>ts with customers2022Proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts (Amounts in<span class=\"_ _0\"></span> NOK million)Cruise<span class=\"_ _23\"> </span>Lan<span class=\"_ _0\"></span>dbas<span class=\"_ _0\"></span>ed<span class=\"_ _143\"> </span><span class=\"ls4a ws5e\">Aftersale<span class=\"_ _2\"></span>s<span class=\"_ _a5\"> </span><span class=\"ff3 ls91 wsa7\">To<span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _2\"></span> </span></span>Major produc<span class=\"_ _2\"></span>t groupsNewbuilding cr<span class=\"_ _2\"></span>uise<span class=\"_ _19c\"> </span>322<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _d7\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _15e\"> </span> <span class=\"_ _9\"></span>-   <span class=\"_ _4d\"> </span><span class=\"ff3 ls16 ws1d\">322.2</span></span>Retrof<span class=\"_ _2\"></span>it<span class=\"_ _dd\"> </span>36.3<span class=\"_ _d7\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _15e\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _a5\"> </span><span class=\"ff3 ls53 ws68\">36.3</span></span>Heat tr<span class=\"_ _2\"></span>eatme<span class=\"_ _2\"></span>nt pro<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s, fur<span class=\"_ _2\"></span>nac<span class=\"_ _2\"></span>es (C.<span class=\"_ _2\"></span>H. Eve<span class=\"_ _2\"></span>nsen)<span class=\"_ _b2\"> </span><span class=\"ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _77\"> </span><span class=\"ls70 ws85\">46<span class=\"_ _2\"></span>.0<span class=\"_ _d5\"> </span></span> <span class=\"_ _8\"> </span>-   <span class=\"_ _a5\"> </span><span class=\"ff3 ls15 ws1b\">46.0</span></span>Biogreen<span class=\"_ _19d\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _18b\"> </span><span class=\"ls60 ws76\">19<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>.1<span class=\"_ _6d\"> </span></span> <span class=\"_ _9\"> </span>-   <span class=\"_ _4d\"> </span></span><span class=\"ff3\">196<span class=\"_ _2\"></span>.1</span>Saf<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>teril<span class=\"_ _19e\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _148\"> </span><span class=\"lsbe wsd3\">35<span class=\"_ _2\"></span>.8<span class=\"_ _d7\"> </span></span> <span class=\"_ _8\"> </span>-   <span class=\"_ _a5\"> </span><span class=\"ff3 ls16 ws1d\">35.8</span></span>Roboti<span class=\"_ _2\"></span>cs<span class=\"_ _19f\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _148\"> </span><span class=\"ls66 ws7b\">26<span class=\"_ _2\"></span>.5<span class=\"_ _d7\"> </span></span> <span class=\"_ _9\"> </span>-   <span class=\"_ _a5\"> </span><span class=\"ff3 ls15 ws1b\">26.<span class=\"_ _2\"></span>5</span></span>Sparepar<span class=\"_ _2\"></span>ts<span class=\"_ _1a0\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _15e\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _4a\"> </span><span class=\"ls5e ws73\">5<span class=\"_ _3\"></span>6<span class=\"_ _2\"></span>.9<span class=\"_ _10d\"> </span><span class=\"ff3 ls57 ws6c\">5<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>.9</span></span>Chemical<span class=\"_ _2\"></span>s<span class=\"_ _121\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _15e\"> </span> <span class=\"_ _9\"></span>-   <span class=\"_ _12e\"> </span><span class=\"ls58 ws6d\">4<span class=\"_ _2\"></span>7.<span class=\"_ _3\"></span>1<span class=\"_ _be\"> </span><span class=\"ff3 ls63 ws79\">4<span class=\"_ _2\"></span>7.<span class=\"_ _3\"></span>1</span></span>Work orders<span class=\"_ _104\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _1a1\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _148\"> </span><span class=\"ls1 ws1\">15.8<span class=\"_ _32\"> </span><span class=\"ff3 ls86 ws9c\">15.8</span></span>T<span class=\"_ _0\"></span>otal r<span class=\"_ _2\"></span>evenue<span class=\"_ _174\"> </span><span class=\"ff6 lsbe wsd3\">35<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.6<span class=\"_ _aa\"> </span></span>304.<span class=\"_ _2\"></span>3<span class=\"_ _a8\"> </span><span class=\"ls5e ws73\">1<span class=\"_ _2\"></span>19.9<span class=\"_ _a4\"> </span></span><span class=\"ls15 ws1b\">78<span class=\"_ _2\"></span>2.8</span>1)Primar<span class=\"_ _2\"></span>y geograp<span class=\"_ _2\"></span>hical marketsNo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>way <span class=\"_ _1a2\"> </span>0.4<span class=\"_ _140\"> </span>1<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>5<span class=\"_ _3\"></span>.9<span class=\"_ _ac\"> </span><span class=\"ls0 ws0\">8.1<span class=\"_ _a7\"> </span><span class=\"ff3 ls4a ws5e\">194<span class=\"_ _2\"></span>.3</span></span>Euro<span class=\"_ _2\"></span>pe<span class=\"_ _1a3\"> </span>282.<span class=\"_ _2\"></span>3<span class=\"_ _149\"> </span>7<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.9<span class=\"_ _be\"> </span><span class=\"ls61 ws77\">26<span class=\"_ _2\"></span>.7<span class=\"_ _140\"> </span><span class=\"ff3 ls63 ws79\">3<span class=\"_ _3\"></span>8<span class=\"_ _3\"></span>7.9</span></span>Out<span class=\"_ _2\"></span>side o<span class=\"_ _2\"></span>f Europe<span class=\"_ _1a4\"> </span>75<span class=\"_ _3\"></span>.9<span class=\"_ _13d\"> </span>3<span class=\"_ _2\"></span>9.<span class=\"_ _3\"></span>6<span class=\"_ _149\"> </span><span class=\"ls70 ws85\">85.0<span class=\"_ _142\"> </span><span class=\"ff3 ls15 ws1b\">2<span class=\"_ _2\"></span>00.<span class=\"_ _2\"></span>5</span></span>T<span class=\"_ _0\"></span>otal r<span class=\"_ _2\"></span>evenue<span class=\"_ _174\"> </span><span class=\"ff6 lsbe wsd3\">35<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.6<span class=\"_ _aa\"> </span></span>304.<span class=\"_ _2\"></span>3<span class=\"_ _a8\"> </span><span class=\"ls5e ws73\">1<span class=\"_ _2\"></span>19.9<span class=\"_ _a4\"> </span></span><span class=\"ls15 ws1b\">78<span class=\"_ _2\"></span>2.8</span>Timing of revenue re<span class=\"_ _2\"></span>cognitionSer<span class=\"_ _3\"></span>vic<span class=\"_ _2\"></span>es and g<span class=\"_ _2\"></span>oo<span class=\"_ _2\"></span>ds tra<span class=\"_ _2\"></span>nsf<span class=\"_ _2\"></span>erre<span class=\"_ _2\"></span>d over tim<span class=\"_ _2\"></span>e<span class=\"_ _27\"> </span>35<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.6<span class=\"_ _aa\"> </span>304.<span class=\"_ _2\"></span>3<span class=\"_ _10d\"> </span><span class=\"ls1 ws1\">15.8<span class=\"_ _aa\"> </span><span class=\"ff3 ls60 ws76\">67<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.7</span></span>Go<span class=\"_ _2\"></span>ods tr<span class=\"_ _2\"></span>ans<span class=\"_ _2\"></span>fer<span class=\"_ _2\"></span>red at a p<span class=\"_ _2\"></span>oint of ti<span class=\"_ _2\"></span>me<span class=\"_ _1a5\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _15e\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _93\"> </span><span class=\"ls62 ws78\">10<span class=\"_ _2\"></span>4.1<span class=\"_ _a7\"> </span><span class=\"ff3 ls13 ws18\">10<span class=\"_ _2\"></span>4.1</span></span>T<span class=\"_ _0\"></span>otal r<span class=\"_ _2\"></span>evenue<span class=\"_ _174\"> </span><span class=\"ff6 lsbe wsd3\">35<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.6<span class=\"_ _aa\"> </span></span>304.<span class=\"_ _2\"></span>3<span class=\"_ _a8\"> </span><span class=\"ls5e ws73\">1<span class=\"_ _2\"></span>19.9<span class=\"_ _a4\"> </span></span><span class=\"ls15 ws1b\">78<span class=\"_ _2\"></span>2.8</span>1) Ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on cu<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>ome<span class=\"_ _2\"></span>r lo<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n.20<span class=\"_ _2\"></span>21 Proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts (Amounts in<span class=\"_ _0\"></span> NOK million)Cruise<span class=\"_ _23\"> </span>Lan<span class=\"_ _0\"></span>dbas<span class=\"_ _0\"></span>ed<span class=\"_ _143\"> </span><span class=\"ls4a ws5e\">Aftersale<span class=\"_ _2\"></span>s<span class=\"_ _a5\"> </span><span class=\"ff3 ls91 wsa7\">To<span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _2\"></span> </span></span>Major produc<span class=\"_ _2\"></span>t groupsNewbuilding cr<span class=\"_ _2\"></span>uise<span class=\"_ _b7\"> </span>263.<span class=\"_ _2\"></span>0<span class=\"_ _d7\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _1a1\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _4d\"> </span><span class=\"ff3 ls15 ws1b\">263.0</span></span>Retrof<span class=\"_ _2\"></span>it<span class=\"_ _1a6\"> </span>31.2<span class=\"_ _d5\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _1a1\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _132\"> </span><span class=\"ff3 ls17 ws1f\">31<span class=\"_ _2\"></span>.2</span></span>Aquacultur<span class=\"_ _2\"></span>e<span class=\"_ _104\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _1a1\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _1a1\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _15e\"> </span><span class=\"ff3\"> <span class=\"_ _9\"></span>-   </span></span>Biogreen<span class=\"_ _19d\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _77\"> </span><span class=\"ls16 ws1d\">6<span class=\"_ _2\"></span>4.5<span class=\"_ _d5\"> </span></span> <span class=\"_ _8\"> </span>-   <span class=\"_ _132\"> </span><span class=\"ff3 ls6b ws80\">6<span class=\"_ _2\"></span>4.5</span></span>Saf<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>teril<span class=\"_ _19e\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _148\"> </span></span>23.<span class=\"_ _2\"></span>8<span class=\"_ _d5\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _a5\"> </span><span class=\"ff3 ls15 ws1b\">23.8</span></span>Roboti<span class=\"_ _2\"></span>cs<span class=\"_ _19f\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _12e\"> </span><span class=\"ls85 ws9b\">19.<span class=\"_ _2\"></span>8<span class=\"_ _6d\"> </span></span> <span class=\"_ _9\"> </span>-   <span class=\"_ _77\"> </span><span class=\"ff3 ls5d ws72\">1<span class=\"_ _2\"></span>9.<span class=\"_ _3\"></span>8</span></span>Sparepar<span class=\"_ _2\"></span>ts<span class=\"_ _1a0\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _15e\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _148\"> </span><span class=\"ls70 ws85\">25.2<span class=\"_ _32\"> </span><span class=\"ff3 ls86 ws9c\">25.<span class=\"_ _2\"></span>2</span></span>Chemical<span class=\"_ _2\"></span>s<span class=\"_ _121\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _1a1\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _77\"> </span><span class=\"ls13 ws18\">14.4<span class=\"_ _32\"> </span><span class=\"ff3 ls1c ws28\">14.4</span></span>Work orders<span class=\"_ _104\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _1a1\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _77\"> </span><span class=\"ls3f ws51\">12.3<span class=\"_ _32\"> </span><span class=\"ff3 ls48 ws5c\">12.3</span></span>T<span class=\"_ _0\"></span>otal r<span class=\"_ _2\"></span>evenue<span class=\"_ _174\"> </span>294.<span class=\"_ _2\"></span>2<span class=\"_ _aa\"> </span>108<span class=\"_ _2\"></span>.0<span class=\"_ _149\"> </span><span class=\"ls5e ws73\">5<span class=\"_ _2\"></span>1<span class=\"_ _3\"></span>.9<span class=\"_ _a4\"> </span></span><span class=\"ls13 ws18\">45<span class=\"_ _2\"></span>4.1</span> 1)Primar<span class=\"_ _2\"></span>y geograp<span class=\"_ _2\"></span>hical marketsNo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>way <span class=\"_ _1a2\"> </span>2.1<span class=\"_ _149\"> </span>35.<span class=\"_ _2\"></span>8<span class=\"_ _99\"> </span><span class=\"ls54 ws69\">3.<span class=\"_ _2\"></span>8<span class=\"_ _32\"> </span><span class=\"ff3 ls1 ws1\">41<span class=\"_ _2\"></span>.6</span></span>Euro<span class=\"_ _2\"></span>pe<span class=\"_ _1a7\"> </span><span class=\"ls85 ws9b\">2<span class=\"_ _2\"></span>59.<span class=\"_ _3\"></span>1<span class=\"_ _be\"> </span><span class=\"ls58 ws6d\">3<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>8<span class=\"_ _45\"> </span></span>9.<span class=\"_ _2\"></span>1<span class=\"_ _a4\"> </span><span class=\"ff3 ls15 ws1b\">30<span class=\"_ _2\"></span>6.0</span></span>Out<span class=\"_ _2\"></span>side o<span class=\"_ _2\"></span>f Europe<span class=\"_ _1a8\"> </span><span class=\"ls54 ws69\">33.0<span class=\"_ _13d\"> </span><span class=\"ls85 ws9b\">3<span class=\"_ _2\"></span>9.<span class=\"_ _2\"></span>7<span class=\"_ _149\"> </span></span>33.8<span class=\"_ _a7\"> </span><span class=\"ff3 ls86 ws9c\">106.<span class=\"_ _2\"></span>4</span></span>T<span class=\"_ _0\"></span>otal r<span class=\"_ _2\"></span>evenue<span class=\"_ _174\"> </span>294.<span class=\"_ _2\"></span>2<span class=\"_ _aa\"> </span>108<span class=\"_ _2\"></span>.0<span class=\"_ _149\"> </span><span class=\"ls5e ws73\">5<span class=\"_ _2\"></span>1<span class=\"_ _3\"></span>.9<span class=\"_ _a4\"> </span></span><span class=\"ls13 ws18\">45<span class=\"_ _2\"></span>4.1</span>Timing of revenue re<span class=\"_ _2\"></span>cognitionSer<span class=\"_ _3\"></span>vic<span class=\"_ _2\"></span>es and g<span class=\"_ _2\"></span>oo<span class=\"_ _2\"></span>ds tra<span class=\"_ _2\"></span>nsf<span class=\"_ _2\"></span>erre<span class=\"_ _2\"></span>d over tim<span class=\"_ _2\"></span>e<span class=\"_ _27\"> </span>294<span class=\"_ _2\"></span>.2<span class=\"_ _aa\"> </span>108<span class=\"_ _2\"></span>.0<span class=\"_ _10d\"> </span><span class=\"ls3f ws51\">12.3<span class=\"_ _142\"> </span><span class=\"ff3 ls1 ws1\">41<span class=\"_ _2\"></span>4.<span class=\"_ _2\"></span>5</span></span>Go<span class=\"_ _2\"></span>ods tr<span class=\"_ _2\"></span>ans<span class=\"_ _2\"></span>fer<span class=\"_ _2\"></span>red at a p<span class=\"_ _2\"></span>oint of ti<span class=\"_ _2\"></span>me<span class=\"_ _1a5\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _15e\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _12e\"> </span><span class=\"ls85 ws9b\">39.<span class=\"_ _2\"></span>6<span class=\"_ _149\"> </span><span class=\"ff3 ls5d ws72\">3<span class=\"_ _2\"></span>9.<span class=\"_ _2\"></span>6</span></span>T<span class=\"_ _0\"></span>otal r<span class=\"_ _2\"></span>evenue<span class=\"_ _174\"> </span>294.<span class=\"_ _2\"></span>2<span class=\"_ _aa\"> </span>108<span class=\"_ _2\"></span>.0<span class=\"_ _149\"> </span><span class=\"ls5e ws73\">5<span class=\"_ _2\"></span>1<span class=\"_ _3\"></span>.9<span class=\"_ _a4\"> </span></span><span class=\"ls13 ws18\">45<span class=\"_ _2\"></span>4.1</span>1) Ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on cu<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>ome<span class=\"_ _2\"></span>r lo<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n.The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up had 2 cus<span class=\"_ _2\"></span>tome<span class=\"_ _2\"></span>rs in 202<span class=\"_ _2\"></span>2 and 2 cu<span class=\"_ _2\"></span>stome<span class=\"_ _2\"></span>rs in 202<span class=\"_ _2\"></span>1 wher<span class=\"_ _2\"></span>e the re<span class=\"_ _2\"></span>venue in<span class=\"_ _2\"></span>div<span class=\"_ _2\"></span>iduall<span class=\"_ _2\"></span>y is mor<span class=\"_ _2\"></span>e than 10 p<span class=\"_ _2\"></span>er cent o<span class=\"_ _2\"></span>f group re<span class=\"_ _0\"></span>venues. Revenue<span class=\"_ _0\"></span> share of total group revenuesIn NOK<span class=\"_ _0\"></span> million<span class=\"_ _b8\"> </span><span class=\"ls0 ws0\">In p<span class=\"_ _2\"></span>er ce<span class=\"_ _2\"></span>nt</span>2022<span class=\"_ _cb\"> </span><span class=\"ff6 ls54 ws69\">2021<span class=\"_ _158\"> </span></span>2022<span class=\"_ _cb\"> </span><span class=\"ff6 ls54 ws69\">2021</span>Co<span class=\"_ _2\"></span>mpa<span class=\"_ _2\"></span>ny 1<span class=\"_ _1a9\"> </span><span class=\"ff3 ls60 ws76\">2<span class=\"_ _2\"></span>1<span class=\"_ _3\"></span>3<span class=\"_ _2\"></span>.7<span class=\"_ _db\"> </span></span><span class=\"ls7c ws92\">1<span class=\"_ _2\"></span>28.5<span class=\"_ _5b\"> </span><span class=\"ff3 ls63 ws79\">2<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>3<span class=\"_ _2\"></span>%<span class=\"_ _ac\"> </span></span><span class=\"ls58 ws6d\">2<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>0<span class=\"_ _3\"></span>%</span></span>Co<span class=\"_ _2\"></span>mpa<span class=\"_ _2\"></span>ny 2<span class=\"_ _168\"> </span><span class=\"ff3 ls86 ws9c\">105.8<span class=\"_ _d5\"> </span></span><span class=\"ls64 ws7a\">62.5<span class=\"_ _190\"> </span><span class=\"ff3 ls7c ws92\">1<span class=\"_ _2\"></span>3.5%<span class=\"_ _172\"> </span></span><span class=\"ls5e ws73\">1<span class=\"_ _3\"></span>3<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>%</span></span>Af<span class=\"_ _2\"></span>ter<span class=\"_ _2\"></span>sale<span class=\"_ _2\"></span>s and L<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>dba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d segm<span class=\"_ _2\"></span>ent do<span class=\"_ _2\"></span>es not h<span class=\"_ _2\"></span>ave any cus<span class=\"_ _2\"></span>tom-er<span class=\"_ _2\"></span>s wher<span class=\"_ _2\"></span>e the rev<span class=\"_ _2\"></span>enue le<span class=\"_ _2\"></span>vel excee<span class=\"_ _2\"></span>ds 10 pe<span class=\"_ _2\"></span>r cent o<span class=\"_ _2\"></span>f the gr<span class=\"_ _2\"></span>oup's revenue.Ag<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>regate<span class=\"_ _2\"></span>d amo<span class=\"_ _2\"></span>unt of the tr<span class=\"_ _2\"></span>ans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tion pr<span class=\"_ _2\"></span>ice a<span class=\"_ _2\"></span>lloc<span class=\"_ _2\"></span>ate<span class=\"_ _2\"></span>d to the per<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>orm<span class=\"_ _2\"></span>ance o<span class=\"_ _2\"></span>bligati<span class=\"_ _2\"></span>on that ar<span class=\"_ _2\"></span>e par<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ally or f<span class=\"_ _2\"></span>ully uns<span class=\"_ _2\"></span>atis<span class=\"_ _2\"></span>fie<span class=\"_ _2\"></span>d is NO<span class=\"_ _2\"></span>K 1 1<span class=\"_ _0\"></span>90 m<span class=\"_ _2\"></span>illio<span class=\"_ _2\"></span>n at year en<span class=\"_ _2\"></span>d 2022.This i<span class=\"_ _2\"></span>s con<span class=\"_ _2\"></span>sisten<span class=\"_ _2\"></span>t with the o<span class=\"_ _2\"></span>rder b<span class=\"_ _2\"></span>ackl<span class=\"_ _2\"></span>og of NO<span class=\"_ _2\"></span>K 1 1<span class=\"_ _0\"></span>9<span class=\"_ _2\"></span>0 millio<span class=\"_ _2\"></span>n. The b<span class=\"_ _2\"></span>ackl<span class=\"_ _2\"></span>og will b<span class=\"_ _2\"></span>e rec<span class=\"_ _2\"></span>ogn<span class=\"_ _2\"></span>ised a<span class=\"_ _2\"></span>s r<span class=\"_ _2\"></span>evenue o<span class=\"_ _2\"></span>f the nex<span class=\"_ _2\"></span>t six ye<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>s, wher<span class=\"_ _2\"></span>e the mo<span class=\"_ _2\"></span>st sig<span class=\"_ _2\"></span>nifi<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>nt reven<span class=\"_ _2\"></span>ue re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nition w<span class=\"_ _2\"></span>ill oc<span class=\"_ _2\"></span>cur ove<span class=\"_ _2\"></span>r the nex<span class=\"_ _2\"></span>t thr<span class=\"_ _2\"></span>ee yea<span class=\"_ _2\"></span>rs<span class=\"_ _2\"></span>. As<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>ts re<span class=\"_ _2\"></span>lat<span class=\"_ _2\"></span>ed to c<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>ts wit<span class=\"_ _2\"></span>h cus<span class=\"_ _2\"></span>tom<span class=\"_ _2\"></span>ers(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _1aa\"> </span><span class=\"ff3 ls53 ws68\">2022<span class=\"_ _cb\"> </span><span class=\"ff6 ls54 ws69\">2021</span></span>T<span class=\"_ _0\"></span>rade receivables<span class=\"_ _1ab\"> </span><span class=\"ff3\">192<span class=\"_ _2\"></span>.1<span class=\"_ _45\"> </span></span><span class=\"ls1d ws2e\">122.<span class=\"_ _2\"></span>3</span>Contract a<span class=\"_ _2\"></span>ssets<span class=\"_ _1ac\"> </span><span class=\"ff3 ls5d ws72\">3<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>9.<span class=\"_ _3\"></span>2<span class=\"_ _115\"> </span></span><span class=\"ls60 ws76\">19<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>0</span>Contract accr<span class=\"_ _2\"></span>uals<span class=\"_ _1ad\"> </span><span class=\"ff3 ls1 ws1\">1<span class=\"_ _2\"></span>41<span class=\"_ _2\"></span>.0<span class=\"_ _d9\"> </span></span><span class=\"ls55 ws6a\">96.<span class=\"_ _2\"></span>4</span>Co<span class=\"_ _2\"></span>ntra<span class=\"_ _2\"></span>ct a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ets c<span class=\"_ _2\"></span>onsi<span class=\"_ _2\"></span>st of re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d reve<span class=\"_ _2\"></span>nue le<span class=\"_ _2\"></span>ss pay<span class=\"_ _2\"></span>ment r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>eive<span class=\"_ _2\"></span>d fro<span class=\"_ _2\"></span>m custo<span class=\"_ _2\"></span>mer<span class=\"_ _2\"></span>s.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__46": {
   "value": "NOTE 05 <span class=\"_ _9\"></span> <span class=\"fc6\">SEGME<span class=\"_ _2\"></span>NTS AND RE<span class=\"_ _2\"></span>VE<span class=\"_ _2\"></span>NUE</span>The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up ha<span class=\"_ _2\"></span>s identi<span class=\"_ _2\"></span>fie<span class=\"_ _2\"></span>d thre<span class=\"_ _2\"></span>e rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>ble op<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>ating seg<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s a<span class=\"_ _2\"></span>s of De<span class=\"_ _2\"></span>cemb<span class=\"_ _2\"></span>er 31, 202<span class=\"_ _2\"></span>2; Proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts C<span class=\"_ _2\"></span>ruis<span class=\"_ _2\"></span>e, L<span class=\"_ _2\"></span>andb<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>ed an<span class=\"_ _2\"></span>d Af<span class=\"_ _2\"></span>ter<span class=\"_ _2\"></span>sale<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>e gr<span class=\"_ _2\"></span>oup's man<span class=\"_ _2\"></span>age<span class=\"_ _2\"></span>ment us<span class=\"_ _2\"></span>es the o<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>ating prof<span class=\"_ _2\"></span>it fo<span class=\"_ _2\"></span>r each s<span class=\"_ _2\"></span>egme<span class=\"_ _2\"></span>nt for a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>sment<span class=\"_ _2\"></span>s of the s<span class=\"_ _2\"></span>egme<span class=\"_ _2\"></span>nt<span class=\"_ _1\"></span>\u00b4<span class=\"_ _1\"></span>s per<span class=\"_ _2\"></span>formance and for allocatin<span class=\"_ _0\"></span>g resources<span class=\"_ _2\"></span>. All t<span class=\"_ _0\"></span>rans<span class=\"_ _2\"></span>actions bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en ope<span class=\"_ _2\"></span>rating s<span class=\"_ _2\"></span>egm<span class=\"_ _2\"></span>ents a<span class=\"_ _2\"></span>re ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on ma<span class=\"_ _2\"></span>rket ter<span class=\"_ _2\"></span>ms.Projec<span class=\"_ _2\"></span>ts CruisePro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>ts un<span class=\"_ _2\"></span>der th<span class=\"_ _2\"></span>e proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts c<span class=\"_ _2\"></span>ruic<span class=\"_ _2\"></span>e seg<span class=\"_ _2\"></span>ment ar<span class=\"_ _2\"></span>e sys<span class=\"_ _2\"></span>tems deli<span class=\"_ _2\"></span>vere<span class=\"_ _2\"></span>d fr<span class=\"_ _2\"></span>om Vow AS<span class=\"_ _2\"></span>A throug<span class=\"_ _2\"></span>h it<span class=\"_ _2\"></span>s subsidia<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y Sc<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>ship A<span class=\"_ _2\"></span>S wher<span class=\"_ _2\"></span>e we pro<span class=\"_ _2\"></span>vide a<span class=\"_ _2\"></span>dva<span class=\"_ _2\"></span>nce<span class=\"_ _2\"></span>d sys<span class=\"_ _2\"></span>tems wi<span class=\"_ _2\"></span>th techn<span class=\"_ _2\"></span>olog<span class=\"_ _2\"></span>ies fo<span class=\"_ _2\"></span>r pro<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>ssing wa<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>te and pur<span class=\"_ _2\"></span>if<span class=\"_ _2\"></span>yi<span class=\"_ _2\"></span>ng wa<span class=\"_ _2\"></span>stewater f<span class=\"_ _2\"></span>or cr<span class=\"_ _2\"></span>uise ship<span class=\"_ _2\"></span>s and aqua<span class=\"_ _2\"></span>culture. P<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tion of S<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>anship s<span class=\"_ _2\"></span>yste<span class=\"_ _2\"></span>ms is out<span class=\"_ _2\"></span>so<span class=\"_ _2\"></span>urce<span class=\"_ _2\"></span>d to subc<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tors a<span class=\"_ _2\"></span>s th<span class=\"_ _2\"></span>e main ac<span class=\"_ _2\"></span>tiv<span class=\"_ _2\"></span>itie<span class=\"_ _2\"></span>s in the subs<span class=\"_ _2\"></span>idiar<span class=\"_ _2\"></span>y a<span class=\"_ _2\"></span>re R&amp;D, engineering, sales and marketing, projec<span class=\"_ _2\"></span>t management and ser<span class=\"_ _2\"></span>vic<span class=\"_ _2\"></span>e.LandbasedSa<span class=\"_ _2\"></span>les with<span class=\"_ _2\"></span>in the l<span class=\"_ _2\"></span>andb<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>ed seg<span class=\"_ _2\"></span>men<span class=\"_ _2\"></span>t are sy<span class=\"_ _2\"></span>stem<span class=\"_ _2\"></span>s and so<span class=\"_ _2\"></span>lution<span class=\"_ _2\"></span>s prov<span class=\"_ _2\"></span>ide<span class=\"_ _2\"></span>d by the g<span class=\"_ _2\"></span>roup thr<span class=\"_ _2\"></span>oug<span class=\"_ _2\"></span>h its sub<span class=\"_ _2\"></span>sidiar<span class=\"_ _3\"></span>y ET<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>A an<span class=\"_ _2\"></span>d throug<span class=\"_ _2\"></span>h the No<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>wegia<span class=\"_ _2\"></span>n ope<span class=\"_ _2\"></span>rati<span class=\"_ _2\"></span>ons. T<span class=\"_ _2\"></span>he S<span class=\"_ _2\"></span>egme<span class=\"_ _2\"></span>nt desig<span class=\"_ _2\"></span>ns an<span class=\"_ _2\"></span>d prov<span class=\"_ _2\"></span>ides pl<span class=\"_ _2\"></span>ants f<span class=\"_ _2\"></span>or pro<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>ssing bi<span class=\"_ _2\"></span>oma<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>, foo<span class=\"_ _2\"></span>d pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s, and in<span class=\"_ _2\"></span>dus<span class=\"_ _2\"></span>tr<span class=\"_ _2\"></span>y resi<span class=\"_ _2\"></span>dues<span class=\"_ _2\"></span>, whic<span class=\"_ _2\"></span>h are wi<span class=\"_ _2\"></span>desp<span class=\"_ _2\"></span>read in th<span class=\"_ _2\"></span>e se<span class=\"_ _2\"></span>ctor<span class=\"_ _2\"></span>s of env<span class=\"_ _2\"></span>iron<span class=\"_ _2\"></span>ment, agro<span class=\"_ _2\"></span>-food and energy.Aft<span class=\"_ _2\"></span>ers<span class=\"_ _2\"></span>ales seg<span class=\"_ _2\"></span>mentRevenu<span class=\"_ _2\"></span>e in the af<span class=\"_ _2\"></span>ter s<span class=\"_ _2\"></span>ales s<span class=\"_ _2\"></span>egme<span class=\"_ _2\"></span>nt are s<span class=\"_ _2\"></span>ales o<span class=\"_ _2\"></span>f spar<span class=\"_ _2\"></span>e par<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s, con<span class=\"_ _2\"></span>sumabl<span class=\"_ _2\"></span>es and s<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vi<span class=\"_ _2\"></span>ces tow<span class=\"_ _2\"></span>ards s<span class=\"_ _2\"></span>hipown<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>e long-term reve<span class=\"_ _2\"></span>nue ba<span class=\"_ _2\"></span>se w<span class=\"_ _2\"></span>ithin af<span class=\"_ _2\"></span>ter<span class=\"_ _2\"></span>sal<span class=\"_ _2\"></span>es is in<span class=\"_ _2\"></span>crea<span class=\"_ _2\"></span>sing w<span class=\"_ _2\"></span>ith the in<span class=\"_ _2\"></span>crea<span class=\"_ _2\"></span>sing numbe<span class=\"_ _2\"></span>r of cr<span class=\"_ _2\"></span>uise ship<span class=\"_ _2\"></span>s with the g<span class=\"_ _2\"></span>rou<span class=\"_ _2\"></span>ps sy<span class=\"_ _2\"></span>stems in<span class=\"_ _2\"></span>sta<span class=\"_ _2\"></span>lled<span class=\"_ _2\"></span>.Financial i<span class=\"_ _0\"></span>nformation operating segments: 20<span class=\"_ _2\"></span>22 Proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts (Amounts in<span class=\"_ _0\"></span> NOK million)Cruise<span class=\"_ _143\"> </span>Lan<span class=\"_ _0\"></span>dbas<span class=\"_ _0\"></span>ed<span class=\"_ _7a\"> </span>Afters<span class=\"_ _2\"></span>ales<span class=\"_ _18b\"> </span><span class=\"ls5f ws74\">Admin.<span class=\"_ _13d\"> </span><span class=\"ff3 ls91 wsa7\">To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _2\"></span> </span></span>Revenue<span class=\"_ _18c\"> </span>358<span class=\"_ _2\"></span>.6<span class=\"_ _77\"> </span>30<span class=\"_ _2\"></span>4.<span class=\"_ _2\"></span>3<span class=\"_ _32\"> </span>1<span class=\"_ _2\"></span>19.9<span class=\"_ _4c\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _aa\"> </span><span class=\"ff3 ls15 ws1b\">782<span class=\"_ _2\"></span>.8</span></span>T<span class=\"_ _0\"></span>otal r<span class=\"_ _2\"></span>evenue<span class=\"_ _18d\"> </span><span class=\"ff6 lsbe wsd3\">358<span class=\"_ _2\"></span>.6<span class=\"_ _77\"> </span></span>30<span class=\"_ _2\"></span>4.<span class=\"_ _2\"></span>3<span class=\"_ _32\"> </span>1<span class=\"_ _2\"></span>19.9<span class=\"_ _4c\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _aa\"> </span></span>782<span class=\"_ _2\"></span>.8Co<span class=\"_ _2\"></span>st of s<span class=\"_ _2\"></span>ales<span class=\"_ _18e\"> </span>(2<span class=\"_ _2\"></span>35.<span class=\"_ _2\"></span>8)<span class=\"_ _86\"> </span>(17<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>0)<span class=\"_ _148\"> </span><span class=\"ls83 ws99\">(<span class=\"_ _2\"></span>76<span class=\"_ _3\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _d7\"> </span></span><span class=\"ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _93\"> </span><span class=\"ff3 ls63 ws79\">(<span class=\"_ _2\"></span>4<span class=\"_ _3\"></span>8<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>2<span class=\"_ _2\"></span>)</span></span>Employe<span class=\"_ _2\"></span>e expe<span class=\"_ _2\"></span>nse<span class=\"_ _2\"></span>s<span class=\"_ _6e\"> </span>(37<span class=\"_ _0\"></span>.0)<span class=\"_ _a5\"> </span>(5<span class=\"_ _2\"></span>8.<span class=\"_ _2\"></span>5)<span class=\"_ _a5\"> </span>(<span class=\"_ _2\"></span>24<span class=\"_ _2\"></span>.<span class=\"_ _3\"></span>3)<span class=\"_ _18f\"> </span><span class=\"ls61 ws77\">(6<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _4d\"> </span><span class=\"ff3 ls15 ws1b\">(<span class=\"_ _0\"></span>1<span class=\"_ _2\"></span>26.6)</span></span>Other operating expenses<span class=\"_ _a9\"> </span>(8.8<span class=\"_ _0\"></span>)<span class=\"_ _a5\"> </span>(33.2)<span class=\"_ _80\"> </span>(5.<span class=\"_ _2\"></span>2)<span class=\"_ _148\"> </span><span class=\"ls85 ws9b\">(<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>9.<span class=\"_ _3\"></span>6)<span class=\"_ _a5\"> </span><span class=\"ff3 lsb1 wsfc\">(76<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8)</span></span>EBI<span class=\"_ _2\"></span>TDA before non-recurring items<span class=\"_ _56\"> </span>7<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>.9<span class=\"_ _172\"> </span>3<span class=\"_ _3\"></span>7.<span class=\"_ _2\"></span>7<span class=\"_ _31\"> </span>14.0<span class=\"_ _149\"> </span><span class=\"lsb5 ws100\">(36<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4)<span class=\"_ _133\"> </span></span><span class=\"lsb2 wsfd\">92.2</span>EB<span class=\"_ _0\"></span>ITDA before non<span class=\"_ _0\"></span>-recurrin<span class=\"_ _2\"></span>g items margin<span class=\"_ _190\"> </span>21.4% <span class=\"_ _18b\"> </span>12.4% <span class=\"_ _142\"> </span><span class=\"lsb7 ws102\">1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>%<span class=\"_ _2\"></span> <span class=\"_ _7e\"> </span><span class=\"ff15 ls7f ws95\">11<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8% </span></span>Non-recurri<span class=\"_ _0\"></span>ng it<span class=\"_ _0\"></span>ems<span class=\"_ _191\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _192\"> </span><span class=\"lsb9 ws105\">(4<span class=\"_ _2\"></span>.5<span class=\"_ _2\"></span>)<span class=\"_ _d7\"> </span></span> <span class=\"_ _8\"> </span>-   <span class=\"_ _80\"> </span><span class=\"ls62 ws78\">(2<span class=\"_ _2\"></span>.2<span class=\"_ _2\"></span>)<span class=\"_ _12d\"> </span><span class=\"ff3 ls60 ws76\">(<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)</span></span>EB<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>TDA<span class=\"_ _193\"> </span>76<span class=\"_ _2\"></span>.9<span class=\"_ _192\"> </span>33.<span class=\"_ _2\"></span>2<span class=\"_ _18f\"> </span>14.0<span class=\"_ _13d\"> </span><span class=\"lsb6 ws101\">(3<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6)<span class=\"_ _10d\"> </span></span><span class=\"ls86 ws9c\">85.5</span>Depreciation and amortisation<span class=\"_ _3f\"> </span>(<span class=\"_ _2\"></span>19.<span class=\"_ _3\"></span>2<span class=\"_ _2\"></span>)<span class=\"_ _12e\"> </span>(1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>)<span class=\"_ _80\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.4)<span class=\"_ _6d\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _132\"> </span><span class=\"ff3 ws0\">(3<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.5<span class=\"_ _2\"></span>)</span></span>Impairm<span class=\"_ _2\"></span>ent<span class=\"_ _194\"> </span>(0.1)<span class=\"_ _6d\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"></span>-   <span class=\"_ _192\"> </span><span class=\"lsb6 ws101\">(<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6)<span class=\"_ _d7\"> </span></span> <span class=\"_ _8\"> </span>-   <span class=\"_ _80\"> </span><span class=\"ff3 ls60 ws76\">(<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.7<span class=\"_ _3\"></span>)</span></span>Operating profit<span class=\"_ _195\"> </span>5<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>6<span class=\"_ _192\"> </span>22.3<span class=\"_ _18f\"> </span>12<span class=\"_ _2\"></span>.1<span class=\"_ _149\"> </span><span class=\"lsb6 ws101\">(<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6)<span class=\"_ _133\"> </span></span><span class=\"ls15 ws1b\">53.<span class=\"_ _2\"></span>3</span>20<span class=\"_ _2\"></span>21 Proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts (Amounts in<span class=\"_ _0\"></span> NOK million)Cruise<span class=\"_ _143\"> </span>Lan<span class=\"_ _0\"></span>dbas<span class=\"_ _0\"></span>ed<span class=\"_ _7a\"> </span>Afters<span class=\"_ _2\"></span>ales<span class=\"_ _18b\"> </span><span class=\"ls5f ws74\">Admin.<span class=\"_ _13d\"> </span><span class=\"ff3 ls91 wsa7\">To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _2\"></span> </span></span>Revenue<span class=\"_ _18c\"> </span>294.2<span class=\"_ _148\"> </span>108<span class=\"_ _2\"></span>.0<span class=\"_ _192\"> </span>5<span class=\"_ _2\"></span>1<span class=\"_ _3\"></span>.9<span class=\"_ _4c\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _aa\"> </span><span class=\"ff3 ls13 ws18\">45<span class=\"_ _2\"></span>4.1</span></span>T<span class=\"_ _0\"></span>otal r<span class=\"_ _2\"></span>evenue<span class=\"_ _16b\"> </span>294<span class=\"_ _2\"></span>.2<span class=\"_ _148\"> </span>108<span class=\"_ _2\"></span>.0<span class=\"_ _192\"> </span>5<span class=\"_ _2\"></span>1<span class=\"_ _3\"></span>.9<span class=\"_ _4c\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _aa\"> </span></span>45<span class=\"_ _2\"></span>4.1Co<span class=\"_ _2\"></span>st of s<span class=\"_ _2\"></span>ales<span class=\"_ _196\"> </span>(19<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>)<span class=\"_ _4a\"> </span>(<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>)<span class=\"_ _77\"> </span><span class=\"lsb5 ws100\">(<span class=\"_ _2\"></span>31<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4)<span class=\"_ _d7\"> </span></span><span class=\"ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _4d\"> </span><span class=\"ff3 ls6b ws80\">(<span class=\"_ _0\"></span>282<span class=\"_ _2\"></span>.5)</span></span>Employe<span class=\"_ _2\"></span>e expe<span class=\"_ _2\"></span>nse<span class=\"_ _2\"></span>s<span class=\"_ _e3\"> </span>(<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>5<span class=\"_ _3\"></span>)<span class=\"_ _12e\"> </span>(39.5)<span class=\"_ _4a\"> </span>(<span class=\"_ _2\"></span>19.<span class=\"_ _3\"></span>3)<span class=\"_ _18f\"> </span><span class=\"lsb5 ws100\">(4<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4)<span class=\"_ _132\"> </span><span class=\"ff3 lsbe wsd3\">(9<span class=\"_ _2\"></span>0.<span class=\"_ _2\"></span>8)</span></span>Other operating expenses<span class=\"_ _a9\"> </span>(<span class=\"_ _2\"></span>3.<span class=\"_ _2\"></span>4)<span class=\"_ _12e\"> </span>(19.7<span class=\"_ _3\"></span>)<span class=\"_ _192\"> </span>(<span class=\"_ _2\"></span>0<span class=\"_ _3\"></span>.9)<span class=\"_ _148\"> </span><span class=\"lsb6 ws101\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6)<span class=\"_ _a5\"> </span><span class=\"ff3 ls5d ws72\">(<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>9.<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>)</span></span>EBI<span class=\"_ _2\"></span>TDA before non-recurring items<span class=\"_ _197\"> </span>6<span class=\"_ _2\"></span>7.<span class=\"_ _2\"></span>9<span class=\"_ _45\"> </span>(<span class=\"_ _9\"></span>7.<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>)<span class=\"_ _198\"> </span>0.4<span class=\"_ _149\"> </span><span class=\"ls62 ws78\">(20.1)<span class=\"_ _133\"> </span></span><span class=\"ls1 ws1\">41<span class=\"_ _2\"></span>.1</span>EB<span class=\"_ _0\"></span>ITDA before non<span class=\"_ _0\"></span>-recurrin<span class=\"_ _2\"></span>g items margin<span class=\"_ _5b\"> </span>23.<span class=\"_ _0\"></span>1% <span class=\"_ _142\"> </span>(6<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>%)<span class=\"_ _d0\"> </span><span class=\"lsb7 ws102\">0.7<span class=\"_ _2\"></span>%<span class=\"_ _2\"></span> <span class=\"_ _199\"> </span><span class=\"ff15 ls5d ws72\">9.<span class=\"_ _2\"></span>1%<span class=\"_ _2\"></span> </span></span>Non-recurri<span class=\"_ _0\"></span>ng it<span class=\"_ _0\"></span>ems<span class=\"_ _50\"> </span>(1<span class=\"_ _2\"></span>.1)<span class=\"_ _18f\"> </span>(3.0)<span class=\"_ _d7\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _192\"> </span><span class=\"ls61 ws77\">(5<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _80\"> </span><span class=\"ff3 ls5d ws72\">(<span class=\"_ _2\"></span>9.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>)</span></span>EB<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>TDA<span class=\"_ _4e\"> </span>66.<span class=\"_ _2\"></span>8<span class=\"_ _149\"> </span><span class=\"lsb4 wsff\">(10.1<span class=\"_ _2\"></span>)<span class=\"_ _ac\"> </span><span class=\"ls5f ws74\">0.4<span class=\"_ _149\"> </span></span>(25.<span class=\"_ _2\"></span>8)<span class=\"_ _32\"> </span></span><span class=\"ls17 ws1f\">31<span class=\"_ _2\"></span>.3</span>Depreciation and amortisation<span class=\"_ _19a\"> </span>(<span class=\"_ _3\"></span>7.<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>)<span class=\"_ _148\"> </span>(1<span class=\"_ _2\"></span>4.<span class=\"_ _2\"></span>5)<span class=\"_ _80\"> </span>(<span class=\"_ _0\"></span>1.2)<span class=\"_ _d5\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _77\"> </span><span class=\"ff3 ls60 ws76\">(<span class=\"_ _2\"></span>2<span class=\"_ _3\"></span>3<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)</span></span>Impairm<span class=\"_ _2\"></span>ent<span class=\"_ _194\"> </span>(<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6)<span class=\"_ _6d\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"></span>-   <span class=\"_ _6d\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _6d\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _80\"> </span><span class=\"ff3 ls15 ws1b\">(0.6)</span></span>Operating profit<span class=\"_ _19b\"> </span>58.3<span class=\"_ _149\"> </span>(<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6)<span class=\"_ _192\"> </span>(<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>)<span class=\"_ _77\"> </span><span class=\"lsb4 wsff\">(2<span class=\"_ _2\"></span>5.<span class=\"_ _2\"></span>8)<span class=\"_ _ac\"> </span></span><span class=\"ls63 ws79\">7.<span class=\"_ _3\"></span>1</span>REVEN<span class=\"_ _2\"></span>UE FROM<span class=\"_ _0\"></span> CONTR<span class=\"_ _2\"></span>ACTS WITH CUSTOMERS:Pro<span class=\"_ _2\"></span>jec<span class=\"_ _2\"></span>ts C<span class=\"_ _2\"></span>ruic<span class=\"_ _2\"></span>e seg<span class=\"_ _2\"></span>men<span class=\"_ _2\"></span>t - pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>ts a<span class=\"_ _2\"></span>nd se<span class=\"_ _2\"></span>rv<span class=\"_ _2\"></span>ice<span class=\"_ _2\"></span>sNewbuilding cruiseThe g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up deli<span class=\"_ _2\"></span>ver<span class=\"_ _2\"></span>s clean s<span class=\"_ _2\"></span>hip sys<span class=\"_ _2\"></span>tems to shi<span class=\"_ _2\"></span>pyard<span class=\"_ _2\"></span>s for newbuild<span class=\"_ _0\"></span> cons<span class=\"_ _2\"></span>tructions which i<span class=\"_ _0\"></span>ncludes advance<span class=\"_ _2\"></span>d wastewater<span class=\"_ _0\"></span> purification, wa<span class=\"_ _2\"></span>ste management and food waste processing. Retrofi<span class=\"_ _2\"></span>tRetrof<span class=\"_ _2\"></span>it ar<span class=\"_ _2\"></span>e deli<span class=\"_ _2\"></span>veri<span class=\"_ _2\"></span>es of the g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>ups adv<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>ed sy<span class=\"_ _2\"></span>stem<span class=\"_ _2\"></span>s to shipow<span class=\"_ _2\"></span>ner<span class=\"_ _2\"></span>s for sh<span class=\"_ _2\"></span>ips that ar<span class=\"_ _2\"></span>e in op<span class=\"_ _2\"></span>erati<span class=\"_ _2\"></span>ons. La<span class=\"_ _2\"></span>ndba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d seg<span class=\"_ _2\"></span>me<span class=\"_ _2\"></span>nt - pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>ts a<span class=\"_ _2\"></span>nd se<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>vic<span class=\"_ _2\"></span>esHeat treatm<span class=\"_ _0\"></span>ent processes, furnacesIn 2022, Vow acq<span class=\"_ _2\"></span>uired C<span class=\"_ _2\"></span>.H<span class=\"_ _2\"></span>. Even<span class=\"_ _2\"></span>sen. A sp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ialis<span class=\"_ _2\"></span>t in ene<span class=\"_ _2\"></span>rg<span class=\"_ _2\"></span>y ef<span class=\"_ _2\"></span>fi<span class=\"_ _2\"></span>cient s<span class=\"_ _2\"></span>olutio<span class=\"_ _2\"></span>ns for h<span class=\"_ _2\"></span>eat tre<span class=\"_ _2\"></span>atment p<span class=\"_ _2\"></span>roc<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>ses, i<span class=\"_ _2\"></span>t devel<span class=\"_ _2\"></span>ops, desig<span class=\"_ _2\"></span>ns an<span class=\"_ _2\"></span>d fab<span class=\"_ _2\"></span>ric<span class=\"_ _2\"></span>ates in<span class=\"_ _2\"></span>dustr<span class=\"_ _2\"></span>ial fu<span class=\"_ _2\"></span>rnac<span class=\"_ _2\"></span>es an<span class=\"_ _2\"></span>d equip<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>. C.<span class=\"_ _2\"></span>H. Evens<span class=\"_ _2\"></span>en is al<span class=\"_ _2\"></span>so a sp<span class=\"_ _2\"></span>eci<span class=\"_ _2\"></span>alis<span class=\"_ _2\"></span>t in hot-dip ga<span class=\"_ _2\"></span>lvaniz<span class=\"_ _2\"></span>ing.BiogreenBiog<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>en is a pate<span class=\"_ _2\"></span>nted py<span class=\"_ _2\"></span>roly<span class=\"_ _2\"></span>sis pro<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>ss fo<span class=\"_ _2\"></span>r conver<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ing biom<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>s, pl<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>sti<span class=\"_ _2\"></span>cs a<span class=\"_ _2\"></span>nd wa<span class=\"_ _2\"></span>ste into e<span class=\"_ _2\"></span>ner<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>y and use<span class=\"_ _2\"></span>ful pr<span class=\"_ _2\"></span>odu<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s. The v<span class=\"_ _2\"></span>alor<span class=\"_ _2\"></span>isati<span class=\"_ _2\"></span>on of wa<span class=\"_ _2\"></span>ste i<span class=\"_ _2\"></span>s done w<span class=\"_ _2\"></span>ith co<span class=\"_ _2\"></span>nversi<span class=\"_ _2\"></span>on into hig<span class=\"_ _2\"></span>h value product<span class=\"_ _2\"></span>s such as biofuel, biochar and with conv<span class=\"_ _0\"></span>er<span class=\"_ _2\"></span>sion of pla<span class=\"_ _2\"></span>stics to electricity.SafesterilSaf<span class=\"_ _2\"></span>este<span class=\"_ _2\"></span>ril is a p<span class=\"_ _2\"></span>atented s<span class=\"_ _2\"></span>teril<span class=\"_ _2\"></span>isatio<span class=\"_ _2\"></span>n pro<span class=\"_ _2\"></span>ces<span class=\"_ _2\"></span>s for f<span class=\"_ _2\"></span>oo<span class=\"_ _2\"></span>d and pharmaceutical ingredients<span class=\"_ _2\"></span>.Robotic<span class=\"_ _2\"></span>sThe g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up, throug<span class=\"_ _2\"></span>h the E<span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>A subsid<span class=\"_ _2\"></span>iar<span class=\"_ _2\"></span>y A<span class=\"_ _2\"></span>sco<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>o, prov<span class=\"_ _2\"></span>ide industrial robotics solution<span class=\"_ _0\"></span>s including robot<span class=\"_ _0\"></span>ic systems for waste recycling<span class=\"_ _0\"></span> processes.Revenu<span class=\"_ _2\"></span>e fro<span class=\"_ _2\"></span>m sale<span class=\"_ _2\"></span>s unde<span class=\"_ _2\"></span>r Proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts Cr<span class=\"_ _2\"></span>uise a<span class=\"_ _2\"></span>nd L<span class=\"_ _2\"></span>andb<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>sed seg<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s are c<span class=\"_ _2\"></span>ons<span class=\"_ _2\"></span>truc<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n contr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>ts th<span class=\"_ _2\"></span>at t<span class=\"_ _2\"></span>ypic<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>ly cont<span class=\"_ _2\"></span>ain the fo<span class=\"_ _2\"></span>llowing e<span class=\"_ _2\"></span>lement<span class=\"_ _2\"></span>s: De<span class=\"_ _2\"></span>sign a<span class=\"_ _2\"></span>nd engi<span class=\"_ _2\"></span>nee<span class=\"_ _2\"></span>ring<span class=\"_ _2\"></span>, pr<span class=\"_ _2\"></span>oduc<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n and d<span class=\"_ _2\"></span>elive<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y, commiss<span class=\"_ _2\"></span>ioning<span class=\"_ _2\"></span>. Ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on eva<span class=\"_ _2\"></span>luation d<span class=\"_ _2\"></span>one by mana<span class=\"_ _2\"></span>gem<span class=\"_ _2\"></span>ent, the<span class=\"_ _2\"></span>se el<span class=\"_ _2\"></span>ement<span class=\"_ _2\"></span>s are n<span class=\"_ _2\"></span>ot co<span class=\"_ _2\"></span>nside<span class=\"_ _2\"></span>red a<span class=\"_ _2\"></span>s to be accounted for separatel<span class=\"_ _0\"></span>y but as one per<span class=\"_ _2\"></span>formance obligation. The<span class=\"_ _0\"></span> con<span class=\"_ _2\"></span>str<span class=\"_ _2\"></span>uct<span class=\"_ _2\"></span>ion t<span class=\"_ _2\"></span>ypi<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>lly co<span class=\"_ _2\"></span>nsist<span class=\"_ _2\"></span>s of a de<span class=\"_ _2\"></span>sign<span class=\"_ _2\"></span>-pha<span class=\"_ _2\"></span>se (2-6 mo<span class=\"_ _2\"></span>nths), a procurement<span class=\"_ _0\"></span>-phase (2<span class=\"_ _0\"></span>-<span class=\"_ _2\"></span>6months<span class=\"_ _0\"></span>)<span class=\"_ _0\"></span>, an installation phase (1<span class=\"_ _1\"></span>-<span class=\"_ _0\"></span>2 month<span class=\"_ _2\"></span>s) and a commi<span class=\"_ _2\"></span>ssio<span class=\"_ _2\"></span>n pha<span class=\"_ _2\"></span>se (1<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>2 mon<span class=\"_ _2\"></span>ths)<span class=\"_ _0\"></span>. T<span class=\"_ _2\"></span>he co<span class=\"_ _2\"></span>nstr<span class=\"_ _2\"></span>uc<span class=\"_ _2\"></span>tion pro<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>ss for n<span class=\"_ _2\"></span>ewbuil<span class=\"_ _2\"></span>ding cr<span class=\"_ _2\"></span>uise ves<span class=\"_ _2\"></span>sel<span class=\"_ _2\"></span>s at th<span class=\"_ _2\"></span>e shipyar<span class=\"_ _2\"></span>ds will nor<span class=\"_ _2\"></span>mally b<span class=\"_ _2\"></span>e per<span class=\"_ _3\"></span>form<span class=\"_ _2\"></span>ed in ph<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>es over a 3-ye<span class=\"_ _2\"></span>ar pe<span class=\"_ _2\"></span>rio<span class=\"_ _2\"></span>d, mea<span class=\"_ _2\"></span>ning that our p<span class=\"_ _2\"></span>roje<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s al<span class=\"_ _2\"></span>so wi<span class=\"_ _2\"></span>ll have a 3-yea<span class=\"_ _2\"></span>r time spa<span class=\"_ _2\"></span>n in total<span class=\"_ _2\"></span>. Fo<span class=\"_ _2\"></span>r retr<span class=\"_ _2\"></span>ofit c<span class=\"_ _2\"></span>ruis<span class=\"_ _2\"></span>e proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts th<span class=\"_ _2\"></span>e proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts ar<span class=\"_ _2\"></span>e nor<span class=\"_ _2\"></span>mall<span class=\"_ _2\"></span>y comp<span class=\"_ _2\"></span>leted within 9<span class=\"_ _2\"></span>-<span class=\"_ _0\"></span>12 mo<span class=\"_ _2\"></span>nths af<span class=\"_ _2\"></span>ter the c<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t signin<span class=\"_ _2\"></span>g.The s<span class=\"_ _2\"></span>ales i<span class=\"_ _2\"></span>n new build<span class=\"_ _2\"></span>ing crui<span class=\"_ _2\"></span>se to shipya<span class=\"_ _2\"></span>rds of<span class=\"_ _2\"></span>ten in<span class=\"_ _2\"></span>clud<span class=\"_ _2\"></span>e a seri<span class=\"_ _2\"></span>es of con<span class=\"_ _2\"></span>trac<span class=\"_ _2\"></span>t fo<span class=\"_ _2\"></span>r sys<span class=\"_ _2\"></span>tems to be d<span class=\"_ _2\"></span>elive<span class=\"_ _2\"></span>red f<span class=\"_ _2\"></span>or sep<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>ate vess<span class=\"_ _2\"></span>el<span class=\"_ _2\"></span>s. In thes<span class=\"_ _2\"></span>e ca<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>s, a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ssm<span class=\"_ _2\"></span>ents a<span class=\"_ _2\"></span>re mad<span class=\"_ _2\"></span>e on if the c<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>ts sh<span class=\"_ _2\"></span>ould be ac<span class=\"_ _2\"></span>cou<span class=\"_ _2\"></span>nted for a<span class=\"_ _2\"></span>s a sing<span class=\"_ _2\"></span>le contr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t, wi<span class=\"_ _2\"></span>th a comb<span class=\"_ _2\"></span>ined m<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>sure of progress. Contract<span class=\"_ _2\"></span>s ma<span class=\"_ _0\"></span>y als<span class=\"_ _2\"></span>o incl<span class=\"_ _0\"></span>ude options for add<span class=\"_ _0\"></span>itional deliveries, the transac<span class=\"_ _2\"></span>tion price for the optional<span class=\"_ _0\"></span> deliver<span class=\"_ _2\"></span>ies tends to be simil<span class=\"_ _2\"></span>ar wi<span class=\"_ _2\"></span>th the pri<span class=\"_ _2\"></span>ce fo<span class=\"_ _2\"></span>r the fir<span class=\"_ _2\"></span>m deli<span class=\"_ _2\"></span>veri<span class=\"_ _2\"></span>es.  H<span class=\"_ _2\"></span>enc<span class=\"_ _2\"></span>e, no adjus<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>s are m<span class=\"_ _2\"></span>ade fo<span class=\"_ _2\"></span>r the tr<span class=\"_ _2\"></span>ansa<span class=\"_ _2\"></span>ctio<span class=\"_ _2\"></span>n pri<span class=\"_ _2\"></span>ce. In deter<span class=\"_ _2\"></span>mining the t<span class=\"_ _2\"></span>ran<span class=\"_ _2\"></span>sac<span class=\"_ _2\"></span>tion p<span class=\"_ _2\"></span>ric<span class=\"_ _2\"></span>e ther<span class=\"_ _2\"></span>e may be ar<span class=\"_ _2\"></span>e cer<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ain var<span class=\"_ _2\"></span>iable e<span class=\"_ _2\"></span>leme<span class=\"_ _2\"></span>nts in th<span class=\"_ _2\"></span>e custo<span class=\"_ _2\"></span>mer c<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>act<span class=\"_ _2\"></span>s re<span class=\"_ _2\"></span>late<span class=\"_ _2\"></span>d to time of deli<span class=\"_ _2\"></span>ver<span class=\"_ _2\"></span>y an<span class=\"_ _2\"></span>d spe<span class=\"_ _2\"></span>cif<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>ation of pr<span class=\"_ _2\"></span>odu<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s that ar<span class=\"_ _2\"></span>e a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>d. Th<span class=\"_ _2\"></span>ese contractual elements have, based on historic prior deliveries, be<span class=\"_ _2\"></span>en co<span class=\"_ _2\"></span>nside<span class=\"_ _2\"></span>red a<span class=\"_ _2\"></span>s hig<span class=\"_ _2\"></span>hly unlikely to o<span class=\"_ _2\"></span>cc<span class=\"_ _2\"></span>ur or have ef<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t on the co<span class=\"_ _2\"></span>nside<span class=\"_ _2\"></span>rati<span class=\"_ _2\"></span>on and h<span class=\"_ _2\"></span>ave not af<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d the tr<span class=\"_ _2\"></span>ans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tion pr<span class=\"_ _2\"></span>ice.The p<span class=\"_ _2\"></span>ayme<span class=\"_ _2\"></span>nt terms f<span class=\"_ _2\"></span>or new<span class=\"_ _2\"></span>building c<span class=\"_ _2\"></span>ruis<span class=\"_ _2\"></span>e contr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>ts a<span class=\"_ _2\"></span>re nor<span class=\"_ _2\"></span>mally b<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>ween 5<span class=\"_ _2\"></span>-<span class=\"_ _0\"></span>10% at c<span class=\"_ _2\"></span>ontra<span class=\"_ _2\"></span>ct s<span class=\"_ _2\"></span>igning<span class=\"_ _2\"></span>, 8<span class=\"_ _2\"></span>0-9<span class=\"_ _2\"></span>0% at deli<span class=\"_ _2\"></span>ver<span class=\"_ _2\"></span>y of th<span class=\"_ _2\"></span>e equip<span class=\"_ _2\"></span>ment an<span class=\"_ _2\"></span>d 5-<span class=\"_ _0\"></span>10% at c<span class=\"_ _2\"></span>ommi<span class=\"_ _2\"></span>ssion<span class=\"_ _2\"></span>ing<span class=\"_ _2\"></span>/com<span class=\"_ _2\"></span>plian<span class=\"_ _2\"></span>ce. In c<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>tain p<span class=\"_ _2\"></span>roje<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ts the<span class=\"_ _2\"></span>re co<span class=\"_ _2\"></span>uld be a p<span class=\"_ _2\"></span>ayme<span class=\"_ _2\"></span>nt term of bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en 1<span class=\"_ _0\"></span>-5% to be pai<span class=\"_ _2\"></span>d af<span class=\"_ _2\"></span>ter t<span class=\"_ _2\"></span>wo year<span class=\"_ _2\"></span>s whe<span class=\"_ _2\"></span>n the war<span class=\"_ _2\"></span>ra<span class=\"_ _2\"></span>nty per<span class=\"_ _2\"></span>iod ex<span class=\"_ _2\"></span>pire<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>e fina<span class=\"_ _2\"></span>ncing c<span class=\"_ _2\"></span>ompo<span class=\"_ _2\"></span>nent<span class=\"_ _2\"></span>s in co<span class=\"_ _2\"></span>ntra<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s that this rep<span class=\"_ _2\"></span>res<span class=\"_ _2\"></span>ents a<span class=\"_ _2\"></span>re not c<span class=\"_ _2\"></span>onsi<span class=\"_ _2\"></span>dere<span class=\"_ _2\"></span>d a<span class=\"_ _2\"></span>s signif<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>ant. T<span class=\"_ _2\"></span>he a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>essm<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s don<span class=\"_ _2\"></span>e by mana<span class=\"_ _2\"></span>gem<span class=\"_ _2\"></span>ent on the v<span class=\"_ _2\"></span>aria<span class=\"_ _2\"></span>ble ele<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s in the con<span class=\"_ _2\"></span>sider<span class=\"_ _2\"></span>atio<span class=\"_ _2\"></span>n leads to th<span class=\"_ _2\"></span>at the tr<span class=\"_ _2\"></span>ansa<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>on pri<span class=\"_ _2\"></span>ce is d<span class=\"_ _2\"></span>etermi<span class=\"_ _2\"></span>ned by the pr<span class=\"_ _2\"></span>ice s<span class=\"_ _2\"></span>et in the c<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>ts. The p<span class=\"_ _2\"></span>ayme<span class=\"_ _2\"></span>nt terms f<span class=\"_ _2\"></span>or re<span class=\"_ _2\"></span>trofi<span class=\"_ _2\"></span>t crui<span class=\"_ _2\"></span>se co<span class=\"_ _2\"></span>ntra<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s ha<span class=\"_ _2\"></span>s a high<span class=\"_ _2\"></span>er shar<span class=\"_ _2\"></span>e of paym<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s at the time of c<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t signing<span class=\"_ _2\"></span>, n<span class=\"_ _2\"></span>orm<span class=\"_ _2\"></span>ally aro<span class=\"_ _2\"></span>und 40<span class=\"_ _2\"></span>%. T<span class=\"_ _2\"></span>his is al<span class=\"_ _2\"></span>so th<span class=\"_ _2\"></span>e ca<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>e for the l<span class=\"_ _2\"></span>and<span class=\"_ _2\"></span>ba<span class=\"_ _2\"></span>sed p<span class=\"_ _2\"></span>roje<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ts thro<span class=\"_ _2\"></span>ugh E<span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>, which a<span class=\"_ _2\"></span>ls<span class=\"_ _2\"></span>o nor<span class=\"_ _2\"></span>mally h<span class=\"_ _2\"></span>as a 4<span class=\"_ _2\"></span>0% p<span class=\"_ _2\"></span>ayment te<span class=\"_ _2\"></span>rm at contr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t signing.Revenu<span class=\"_ _2\"></span>e fro<span class=\"_ _2\"></span>m sale<span class=\"_ _2\"></span>s unde<span class=\"_ _2\"></span>r proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t and l<span class=\"_ _2\"></span>andb<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>sed s<span class=\"_ _2\"></span>egme<span class=\"_ _2\"></span>nts are c<span class=\"_ _2\"></span>ons<span class=\"_ _2\"></span>truc<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n contr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>ts th<span class=\"_ _2\"></span>at are r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ognis<span class=\"_ _2\"></span>ed over t<span class=\"_ _2\"></span>ime, a<span class=\"_ _2\"></span>s the de<span class=\"_ _2\"></span>liver<span class=\"_ _2\"></span>ies a<span class=\"_ _2\"></span>re with<span class=\"_ _2\"></span>out alte<span class=\"_ _2\"></span>rnati<span class=\"_ _2\"></span>ve use, an<span class=\"_ _2\"></span>d the g<span class=\"_ _2\"></span>roup ha<span class=\"_ _2\"></span>s an enforceable right t<span class=\"_ _0\"></span>o payment for performance completed to da<span class=\"_ _0\"></span>te.Revenu<span class=\"_ _2\"></span>e is re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nized i<span class=\"_ _2\"></span>n acc<span class=\"_ _2\"></span>orda<span class=\"_ _2\"></span>nce w<span class=\"_ _2\"></span>ith pe<span class=\"_ _2\"></span>rce<span class=\"_ _2\"></span>ntag<span class=\"_ _2\"></span>e of com<span class=\"_ _2\"></span>pletio<span class=\"_ _2\"></span>n wher<span class=\"_ _2\"></span>e incur<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>d cos<span class=\"_ _2\"></span>ts to date i<span class=\"_ _2\"></span>s used a<span class=\"_ _2\"></span>s th<span class=\"_ _2\"></span>e input m<span class=\"_ _2\"></span>etho<span class=\"_ _2\"></span>d. Th<span class=\"_ _2\"></span>e use of in<span class=\"_ _2\"></span>curr<span class=\"_ _2\"></span>ed c<span class=\"_ _2\"></span>ost is c<span class=\"_ _2\"></span>onsi<span class=\"_ _2\"></span>dere<span class=\"_ _2\"></span>d by mana<span class=\"_ _2\"></span>gem<span class=\"_ _2\"></span>ent to be th<span class=\"_ _2\"></span>e mos<span class=\"_ _2\"></span>t usef<span class=\"_ _2\"></span>ul mea<span class=\"_ _2\"></span>sur<span class=\"_ _2\"></span>e of comp<span class=\"_ _2\"></span>letio<span class=\"_ _2\"></span>n on the con<span class=\"_ _2\"></span>stru<span class=\"_ _2\"></span>ctio<span class=\"_ _2\"></span>n contr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>ts.Af<span class=\"_ _2\"></span>ter<span class=\"_ _2\"></span>sal<span class=\"_ _2\"></span>es se<span class=\"_ _2\"></span>gme<span class=\"_ _2\"></span>nt \u2013 pr<span class=\"_ _2\"></span>oduc<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s and s<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vic<span class=\"_ _2\"></span>esSpare partsAll ne<span class=\"_ _2\"></span>w inst<span class=\"_ _2\"></span>all<span class=\"_ _2\"></span>ations c<span class=\"_ _2\"></span>ome w<span class=\"_ _2\"></span>ith an ex<span class=\"_ _2\"></span>tensi<span class=\"_ _2\"></span>ve lis<span class=\"_ _2\"></span>t of re<span class=\"_ _2\"></span>comm<span class=\"_ _2\"></span>ende<span class=\"_ _2\"></span>d spa<span class=\"_ _2\"></span>re pa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ts an<span class=\"_ _2\"></span>d criti<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>l spar<span class=\"_ _2\"></span>es whe<span class=\"_ _2\"></span>re the g<span class=\"_ _2\"></span>rou<span class=\"_ _2\"></span>p thro<span class=\"_ _2\"></span>ugh our h<span class=\"_ _2\"></span>ead of<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>ice sup<span class=\"_ _2\"></span>ply sp<span class=\"_ _2\"></span>ares a<span class=\"_ _2\"></span>nd co<span class=\"_ _2\"></span>nsumab<span class=\"_ _2\"></span>les b<span class=\"_ _2\"></span>oth to new an<span class=\"_ _2\"></span>d existi<span class=\"_ _2\"></span>ng inst<span class=\"_ _2\"></span>all<span class=\"_ _2\"></span>ations<span class=\"_ _2\"></span>. ChemicalsThe g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up of<span class=\"_ _2\"></span>fer ch<span class=\"_ _2\"></span>emic<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>s in our p<span class=\"_ _2\"></span>rod<span class=\"_ _2\"></span>uc<span class=\"_ _2\"></span>t line<span class=\"_ _2\"></span>s which h<span class=\"_ _2\"></span>ave bee<span class=\"_ _2\"></span>n devel<span class=\"_ _2\"></span>ope<span class=\"_ _2\"></span>d over yea<span class=\"_ _2\"></span>rs to e<span class=\"_ _2\"></span>nsure op<span class=\"_ _2\"></span>timal pr<span class=\"_ _2\"></span>oc<span class=\"_ _2\"></span>ess p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>fo<span class=\"_ _2\"></span>rman<span class=\"_ _2\"></span>ce and cost-efficient oper<span class=\"_ _2\"></span>ations<span class=\"_ _0\"></span> of the systems delivered. Pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>ts a<span class=\"_ _2\"></span>re del<span class=\"_ _2\"></span>iver<span class=\"_ _2\"></span>ed dir<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t to ves<span class=\"_ _2\"></span>sel<span class=\"_ _2\"></span>s sa<span class=\"_ _2\"></span>iling wor<span class=\"_ _2\"></span>ld-wid<span class=\"_ _2\"></span>e. T<span class=\"_ _0\"></span>oday th<span class=\"_ _2\"></span>e gro<span class=\"_ _2\"></span>up prov<span class=\"_ _2\"></span>ide<span class=\"_ _2\"></span>s chemi<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>ls to m<span class=\"_ _2\"></span>ost of t<span class=\"_ _2\"></span>he gr<span class=\"_ _2\"></span>oups sys<span class=\"_ _2\"></span>tems in th<span class=\"_ _2\"></span>e crui<span class=\"_ _2\"></span>se indu<span class=\"_ _2\"></span>str<span class=\"_ _2\"></span>y.Work<span class=\"_ _0\"></span> order<span class=\"_ _2\"></span>sWork orders are typic<span class=\"_ _2\"></span>ally ser<span class=\"_ _2\"></span>vice - and maint<span class=\"_ _0\"></span>enance per<span class=\"_ _2\"></span>forme<span class=\"_ _2\"></span>d by the se<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>vic<span class=\"_ _2\"></span>e dep<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>tme<span class=\"_ _2\"></span>nt in the gr<span class=\"_ _2\"></span>oup sub<span class=\"_ _2\"></span>sidiar<span class=\"_ _2\"></span>y S<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>anship Ame<span class=\"_ _2\"></span>ric<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>s Inc ba<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ed in the U<span class=\"_ _2\"></span>S. T<span class=\"_ _2\"></span>he gr<span class=\"_ _2\"></span>oup of<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>rs t<span class=\"_ _2\"></span>ailor-made ser<span class=\"_ _2\"></span>vice and maintenance programs to ens<span class=\"_ _0\"></span>ure the reliability and ef<span class=\"_ _2\"></span>fi<span class=\"_ _2\"></span>cien<span class=\"_ _2\"></span>cy of th<span class=\"_ _2\"></span>e sys<span class=\"_ _2\"></span>tems. Revenu<span class=\"_ _2\"></span>e fro<span class=\"_ _2\"></span>m the sa<span class=\"_ _2\"></span>le of goo<span class=\"_ _2\"></span>ds (chemi<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>ls a<span class=\"_ _2\"></span>nd spa<span class=\"_ _2\"></span>re pa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ts) is re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d at a point i<span class=\"_ _2\"></span>n time whi<span class=\"_ _2\"></span>ch is at de<span class=\"_ _2\"></span>liver<span class=\"_ _3\"></span>y to the customer<span class=\"_ _0\"></span>.Revenu<span class=\"_ _2\"></span>e rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ted a<span class=\"_ _2\"></span>s wor<span class=\"_ _2\"></span>k ord<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>s is re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d in acc<span class=\"_ _2\"></span>ord<span class=\"_ _2\"></span>ance with p<span class=\"_ _2\"></span>erc<span class=\"_ _2\"></span>enta<span class=\"_ _2\"></span>ge of co<span class=\"_ _2\"></span>mpleti<span class=\"_ _2\"></span>on whe<span class=\"_ _2\"></span>re inc<span class=\"_ _2\"></span>urre<span class=\"_ _2\"></span>d co<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s to date is use<span class=\"_ _2\"></span>d a<span class=\"_ _2\"></span>s the inpu<span class=\"_ _2\"></span>t metho<span class=\"_ _2\"></span>d \u2013 fol<span class=\"_ _2\"></span>lowing the p<span class=\"_ _2\"></span>rinc<span class=\"_ _2\"></span>iples a<span class=\"_ _2\"></span>s described for construction contrac<span class=\"_ _2\"></span>ts.Paym<span class=\"_ _2\"></span>ent for s<span class=\"_ _2\"></span>par<span class=\"_ _2\"></span>e par<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s and c<span class=\"_ _2\"></span>onsuma<span class=\"_ _2\"></span>bles a<span class=\"_ _2\"></span>re t<span class=\"_ _2\"></span>ypi<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>lly due within 30 d<span class=\"_ _2\"></span>ays, wo<span class=\"_ _2\"></span>rk or<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>s bet<span class=\"_ _2\"></span>wee<span class=\"_ _2\"></span>n 30 and 6<span class=\"_ _2\"></span>0 days. Disag<span class=\"_ _2\"></span>gregation of revenue from<span class=\"_ _0\"></span> contrac<span class=\"_ _2\"></span>ts with customers2022Proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts (Amounts in<span class=\"_ _0\"></span> NOK million)Cruise<span class=\"_ _23\"> </span>Lan<span class=\"_ _0\"></span>dbas<span class=\"_ _0\"></span>ed<span class=\"_ _143\"> </span><span class=\"ls4a ws5e\">Aftersale<span class=\"_ _2\"></span>s<span class=\"_ _a5\"> </span><span class=\"ff3 ls91 wsa7\">To<span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _2\"></span> </span></span>Major produc<span class=\"_ _2\"></span>t groupsNewbuilding cr<span class=\"_ _2\"></span>uise<span class=\"_ _19c\"> </span>322<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _d7\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _15e\"> </span> <span class=\"_ _9\"></span>-   <span class=\"_ _4d\"> </span><span class=\"ff3 ls16 ws1d\">322.2</span></span>Retrof<span class=\"_ _2\"></span>it<span class=\"_ _dd\"> </span>36.3<span class=\"_ _d7\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _15e\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _a5\"> </span><span class=\"ff3 ls53 ws68\">36.3</span></span>Heat tr<span class=\"_ _2\"></span>eatme<span class=\"_ _2\"></span>nt pro<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s, fur<span class=\"_ _2\"></span>nac<span class=\"_ _2\"></span>es (C.<span class=\"_ _2\"></span>H. Eve<span class=\"_ _2\"></span>nsen)<span class=\"_ _b2\"> </span><span class=\"ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _77\"> </span><span class=\"ls70 ws85\">46<span class=\"_ _2\"></span>.0<span class=\"_ _d5\"> </span></span> <span class=\"_ _8\"> </span>-   <span class=\"_ _a5\"> </span><span class=\"ff3 ls15 ws1b\">46.0</span></span>Biogreen<span class=\"_ _19d\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _18b\"> </span><span class=\"ls60 ws76\">19<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>.1<span class=\"_ _6d\"> </span></span> <span class=\"_ _9\"> </span>-   <span class=\"_ _4d\"> </span></span><span class=\"ff3\">196<span class=\"_ _2\"></span>.1</span>Saf<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>teril<span class=\"_ _19e\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _148\"> </span><span class=\"lsbe wsd3\">35<span class=\"_ _2\"></span>.8<span class=\"_ _d7\"> </span></span> <span class=\"_ _8\"> </span>-   <span class=\"_ _a5\"> </span><span class=\"ff3 ls16 ws1d\">35.8</span></span>Roboti<span class=\"_ _2\"></span>cs<span class=\"_ _19f\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _148\"> </span><span class=\"ls66 ws7b\">26<span class=\"_ _2\"></span>.5<span class=\"_ _d7\"> </span></span> <span class=\"_ _9\"> </span>-   <span class=\"_ _a5\"> </span><span class=\"ff3 ls15 ws1b\">26.<span class=\"_ _2\"></span>5</span></span>Sparepar<span class=\"_ _2\"></span>ts<span class=\"_ _1a0\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _15e\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _4a\"> </span><span class=\"ls5e ws73\">5<span class=\"_ _3\"></span>6<span class=\"_ _2\"></span>.9<span class=\"_ _10d\"> </span><span class=\"ff3 ls57 ws6c\">5<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>.9</span></span>Chemical<span class=\"_ _2\"></span>s<span class=\"_ _121\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _15e\"> </span> <span class=\"_ _9\"></span>-   <span class=\"_ _12e\"> </span><span class=\"ls58 ws6d\">4<span class=\"_ _2\"></span>7.<span class=\"_ _3\"></span>1<span class=\"_ _be\"> </span><span class=\"ff3 ls63 ws79\">4<span class=\"_ _2\"></span>7.<span class=\"_ _3\"></span>1</span></span>Work orders<span class=\"_ _104\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _1a1\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _148\"> </span><span class=\"ls1 ws1\">15.8<span class=\"_ _32\"> </span><span class=\"ff3 ls86 ws9c\">15.8</span></span>T<span class=\"_ _0\"></span>otal r<span class=\"_ _2\"></span>evenue<span class=\"_ _174\"> </span><span class=\"ff6 lsbe wsd3\">35<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.6<span class=\"_ _aa\"> </span></span>304.<span class=\"_ _2\"></span>3<span class=\"_ _a8\"> </span><span class=\"ls5e ws73\">1<span class=\"_ _2\"></span>19.9<span class=\"_ _a4\"> </span></span><span class=\"ls15 ws1b\">78<span class=\"_ _2\"></span>2.8</span>1)Primar<span class=\"_ _2\"></span>y geograp<span class=\"_ _2\"></span>hical marketsNo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>way <span class=\"_ _1a2\"> </span>0.4<span class=\"_ _140\"> </span>1<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>5<span class=\"_ _3\"></span>.9<span class=\"_ _ac\"> </span><span class=\"ls0 ws0\">8.1<span class=\"_ _a7\"> </span><span class=\"ff3 ls4a ws5e\">194<span class=\"_ _2\"></span>.3</span></span>Euro<span class=\"_ _2\"></span>pe<span class=\"_ _1a3\"> </span>282.<span class=\"_ _2\"></span>3<span class=\"_ _149\"> </span>7<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.9<span class=\"_ _be\"> </span><span class=\"ls61 ws77\">26<span class=\"_ _2\"></span>.7<span class=\"_ _140\"> </span><span class=\"ff3 ls63 ws79\">3<span class=\"_ _3\"></span>8<span class=\"_ _3\"></span>7.9</span></span>Out<span class=\"_ _2\"></span>side o<span class=\"_ _2\"></span>f Europe<span class=\"_ _1a4\"> </span>75<span class=\"_ _3\"></span>.9<span class=\"_ _13d\"> </span>3<span class=\"_ _2\"></span>9.<span class=\"_ _3\"></span>6<span class=\"_ _149\"> </span><span class=\"ls70 ws85\">85.0<span class=\"_ _142\"> </span><span class=\"ff3 ls15 ws1b\">2<span class=\"_ _2\"></span>00.<span class=\"_ _2\"></span>5</span></span>T<span class=\"_ _0\"></span>otal r<span class=\"_ _2\"></span>evenue<span class=\"_ _174\"> </span><span class=\"ff6 lsbe wsd3\">35<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.6<span class=\"_ _aa\"> </span></span>304.<span class=\"_ _2\"></span>3<span class=\"_ _a8\"> </span><span class=\"ls5e ws73\">1<span class=\"_ _2\"></span>19.9<span class=\"_ _a4\"> </span></span><span class=\"ls15 ws1b\">78<span class=\"_ _2\"></span>2.8</span>Timing of revenue re<span class=\"_ _2\"></span>cognitionSer<span class=\"_ _3\"></span>vic<span class=\"_ _2\"></span>es and g<span class=\"_ _2\"></span>oo<span class=\"_ _2\"></span>ds tra<span class=\"_ _2\"></span>nsf<span class=\"_ _2\"></span>erre<span class=\"_ _2\"></span>d over tim<span class=\"_ _2\"></span>e<span class=\"_ _27\"> </span>35<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.6<span class=\"_ _aa\"> </span>304.<span class=\"_ _2\"></span>3<span class=\"_ _10d\"> </span><span class=\"ls1 ws1\">15.8<span class=\"_ _aa\"> </span><span class=\"ff3 ls60 ws76\">67<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.7</span></span>Go<span class=\"_ _2\"></span>ods tr<span class=\"_ _2\"></span>ans<span class=\"_ _2\"></span>fer<span class=\"_ _2\"></span>red at a p<span class=\"_ _2\"></span>oint of ti<span class=\"_ _2\"></span>me<span class=\"_ _1a5\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _15e\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _93\"> </span><span class=\"ls62 ws78\">10<span class=\"_ _2\"></span>4.1<span class=\"_ _a7\"> </span><span class=\"ff3 ls13 ws18\">10<span class=\"_ _2\"></span>4.1</span></span>T<span class=\"_ _0\"></span>otal r<span class=\"_ _2\"></span>evenue<span class=\"_ _174\"> </span><span class=\"ff6 lsbe wsd3\">35<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.6<span class=\"_ _aa\"> </span></span>304.<span class=\"_ _2\"></span>3<span class=\"_ _a8\"> </span><span class=\"ls5e ws73\">1<span class=\"_ _2\"></span>19.9<span class=\"_ _a4\"> </span></span><span class=\"ls15 ws1b\">78<span class=\"_ _2\"></span>2.8</span>1) Ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on cu<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>ome<span class=\"_ _2\"></span>r lo<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n.20<span class=\"_ _2\"></span>21 Proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts (Amounts in<span class=\"_ _0\"></span> NOK million)Cruise<span class=\"_ _23\"> </span>Lan<span class=\"_ _0\"></span>dbas<span class=\"_ _0\"></span>ed<span class=\"_ _143\"> </span><span class=\"ls4a ws5e\">Aftersale<span class=\"_ _2\"></span>s<span class=\"_ _a5\"> </span><span class=\"ff3 ls91 wsa7\">To<span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _2\"></span> </span></span>Major produc<span class=\"_ _2\"></span>t groupsNewbuilding cr<span class=\"_ _2\"></span>uise<span class=\"_ _b7\"> </span>263.<span class=\"_ _2\"></span>0<span class=\"_ _d7\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _1a1\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _4d\"> </span><span class=\"ff3 ls15 ws1b\">263.0</span></span>Retrof<span class=\"_ _2\"></span>it<span class=\"_ _1a6\"> </span>31.2<span class=\"_ _d5\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _1a1\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _132\"> </span><span class=\"ff3 ls17 ws1f\">31<span class=\"_ _2\"></span>.2</span></span>Aquacultur<span class=\"_ _2\"></span>e<span class=\"_ _104\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _1a1\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _1a1\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _15e\"> </span><span class=\"ff3\"> <span class=\"_ _9\"></span>-   </span></span>Biogreen<span class=\"_ _19d\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _77\"> </span><span class=\"ls16 ws1d\">6<span class=\"_ _2\"></span>4.5<span class=\"_ _d5\"> </span></span> <span class=\"_ _8\"> </span>-   <span class=\"_ _132\"> </span><span class=\"ff3 ls6b ws80\">6<span class=\"_ _2\"></span>4.5</span></span>Saf<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>teril<span class=\"_ _19e\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _148\"> </span></span>23.<span class=\"_ _2\"></span>8<span class=\"_ _d5\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _a5\"> </span><span class=\"ff3 ls15 ws1b\">23.8</span></span>Roboti<span class=\"_ _2\"></span>cs<span class=\"_ _19f\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _12e\"> </span><span class=\"ls85 ws9b\">19.<span class=\"_ _2\"></span>8<span class=\"_ _6d\"> </span></span> <span class=\"_ _9\"> </span>-   <span class=\"_ _77\"> </span><span class=\"ff3 ls5d ws72\">1<span class=\"_ _2\"></span>9.<span class=\"_ _3\"></span>8</span></span>Sparepar<span class=\"_ _2\"></span>ts<span class=\"_ _1a0\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _15e\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _148\"> </span><span class=\"ls70 ws85\">25.2<span class=\"_ _32\"> </span><span class=\"ff3 ls86 ws9c\">25.<span class=\"_ _2\"></span>2</span></span>Chemical<span class=\"_ _2\"></span>s<span class=\"_ _121\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _1a1\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _77\"> </span><span class=\"ls13 ws18\">14.4<span class=\"_ _32\"> </span><span class=\"ff3 ls1c ws28\">14.4</span></span>Work orders<span class=\"_ _104\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _1a1\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _77\"> </span><span class=\"ls3f ws51\">12.3<span class=\"_ _32\"> </span><span class=\"ff3 ls48 ws5c\">12.3</span></span>T<span class=\"_ _0\"></span>otal r<span class=\"_ _2\"></span>evenue<span class=\"_ _174\"> </span>294.<span class=\"_ _2\"></span>2<span class=\"_ _aa\"> </span>108<span class=\"_ _2\"></span>.0<span class=\"_ _149\"> </span><span class=\"ls5e ws73\">5<span class=\"_ _2\"></span>1<span class=\"_ _3\"></span>.9<span class=\"_ _a4\"> </span></span><span class=\"ls13 ws18\">45<span class=\"_ _2\"></span>4.1</span> 1)Primar<span class=\"_ _2\"></span>y geograp<span class=\"_ _2\"></span>hical marketsNo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>way <span class=\"_ _1a2\"> </span>2.1<span class=\"_ _149\"> </span>35.<span class=\"_ _2\"></span>8<span class=\"_ _99\"> </span><span class=\"ls54 ws69\">3.<span class=\"_ _2\"></span>8<span class=\"_ _32\"> </span><span class=\"ff3 ls1 ws1\">41<span class=\"_ _2\"></span>.6</span></span>Euro<span class=\"_ _2\"></span>pe<span class=\"_ _1a7\"> </span><span class=\"ls85 ws9b\">2<span class=\"_ _2\"></span>59.<span class=\"_ _3\"></span>1<span class=\"_ _be\"> </span><span class=\"ls58 ws6d\">3<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>8<span class=\"_ _45\"> </span></span>9.<span class=\"_ _2\"></span>1<span class=\"_ _a4\"> </span><span class=\"ff3 ls15 ws1b\">30<span class=\"_ _2\"></span>6.0</span></span>Out<span class=\"_ _2\"></span>side o<span class=\"_ _2\"></span>f Europe<span class=\"_ _1a8\"> </span><span class=\"ls54 ws69\">33.0<span class=\"_ _13d\"> </span><span class=\"ls85 ws9b\">3<span class=\"_ _2\"></span>9.<span class=\"_ _2\"></span>7<span class=\"_ _149\"> </span></span>33.8<span class=\"_ _a7\"> </span><span class=\"ff3 ls86 ws9c\">106.<span class=\"_ _2\"></span>4</span></span>T<span class=\"_ _0\"></span>otal r<span class=\"_ _2\"></span>evenue<span class=\"_ _174\"> </span>294.<span class=\"_ _2\"></span>2<span class=\"_ _aa\"> </span>108<span class=\"_ _2\"></span>.0<span class=\"_ _149\"> </span><span class=\"ls5e ws73\">5<span class=\"_ _2\"></span>1<span class=\"_ _3\"></span>.9<span class=\"_ _a4\"> </span></span><span class=\"ls13 ws18\">45<span class=\"_ _2\"></span>4.1</span>Timing of revenue re<span class=\"_ _2\"></span>cognitionSer<span class=\"_ _3\"></span>vic<span class=\"_ _2\"></span>es and g<span class=\"_ _2\"></span>oo<span class=\"_ _2\"></span>ds tra<span class=\"_ _2\"></span>nsf<span class=\"_ _2\"></span>erre<span class=\"_ _2\"></span>d over tim<span class=\"_ _2\"></span>e<span class=\"_ _27\"> </span>294<span class=\"_ _2\"></span>.2<span class=\"_ _aa\"> </span>108<span class=\"_ _2\"></span>.0<span class=\"_ _10d\"> </span><span class=\"ls3f ws51\">12.3<span class=\"_ _142\"> </span><span class=\"ff3 ls1 ws1\">41<span class=\"_ _2\"></span>4.<span class=\"_ _2\"></span>5</span></span>Go<span class=\"_ _2\"></span>ods tr<span class=\"_ _2\"></span>ans<span class=\"_ _2\"></span>fer<span class=\"_ _2\"></span>red at a p<span class=\"_ _2\"></span>oint of ti<span class=\"_ _2\"></span>me<span class=\"_ _1a5\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _15e\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _12e\"> </span><span class=\"ls85 ws9b\">39.<span class=\"_ _2\"></span>6<span class=\"_ _149\"> </span><span class=\"ff3 ls5d ws72\">3<span class=\"_ _2\"></span>9.<span class=\"_ _2\"></span>6</span></span>T<span class=\"_ _0\"></span>otal r<span class=\"_ _2\"></span>evenue<span class=\"_ _174\"> </span>294.<span class=\"_ _2\"></span>2<span class=\"_ _aa\"> </span>108<span class=\"_ _2\"></span>.0<span class=\"_ _149\"> </span><span class=\"ls5e ws73\">5<span class=\"_ _2\"></span>1<span class=\"_ _3\"></span>.9<span class=\"_ _a4\"> </span></span><span class=\"ls13 ws18\">45<span class=\"_ _2\"></span>4.1</span>1) Ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on cu<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>ome<span class=\"_ _2\"></span>r lo<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n.The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up had 2 cus<span class=\"_ _2\"></span>tome<span class=\"_ _2\"></span>rs in 202<span class=\"_ _2\"></span>2 and 2 cu<span class=\"_ _2\"></span>stome<span class=\"_ _2\"></span>rs in 202<span class=\"_ _2\"></span>1 wher<span class=\"_ _2\"></span>e the re<span class=\"_ _2\"></span>venue in<span class=\"_ _2\"></span>div<span class=\"_ _2\"></span>iduall<span class=\"_ _2\"></span>y is mor<span class=\"_ _2\"></span>e than 10 p<span class=\"_ _2\"></span>er cent o<span class=\"_ _2\"></span>f group re<span class=\"_ _0\"></span>venues. Revenue<span class=\"_ _0\"></span> share of total group revenuesIn NOK<span class=\"_ _0\"></span> million<span class=\"_ _b8\"> </span><span class=\"ls0 ws0\">In p<span class=\"_ _2\"></span>er ce<span class=\"_ _2\"></span>nt</span>2022<span class=\"_ _cb\"> </span><span class=\"ff6 ls54 ws69\">2021<span class=\"_ _158\"> </span></span>2022<span class=\"_ _cb\"> </span><span class=\"ff6 ls54 ws69\">2021</span>Co<span class=\"_ _2\"></span>mpa<span class=\"_ _2\"></span>ny 1<span class=\"_ _1a9\"> </span><span class=\"ff3 ls60 ws76\">2<span class=\"_ _2\"></span>1<span class=\"_ _3\"></span>3<span class=\"_ _2\"></span>.7<span class=\"_ _db\"> </span></span><span class=\"ls7c ws92\">1<span class=\"_ _2\"></span>28.5<span class=\"_ _5b\"> </span><span class=\"ff3 ls63 ws79\">2<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>3<span class=\"_ _2\"></span>%<span class=\"_ _ac\"> </span></span><span class=\"ls58 ws6d\">2<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>0<span class=\"_ _3\"></span>%</span></span>Co<span class=\"_ _2\"></span>mpa<span class=\"_ _2\"></span>ny 2<span class=\"_ _168\"> </span><span class=\"ff3 ls86 ws9c\">105.8<span class=\"_ _d5\"> </span></span><span class=\"ls64 ws7a\">62.5<span class=\"_ _190\"> </span><span class=\"ff3 ls7c ws92\">1<span class=\"_ _2\"></span>3.5%<span class=\"_ _172\"> </span></span><span class=\"ls5e ws73\">1<span class=\"_ _3\"></span>3<span class=\"_ _2\"></span>.9<span class=\"_ _2\"></span>%</span></span>Af<span class=\"_ _2\"></span>ter<span class=\"_ _2\"></span>sale<span class=\"_ _2\"></span>s and L<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>dba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d segm<span class=\"_ _2\"></span>ent do<span class=\"_ _2\"></span>es not h<span class=\"_ _2\"></span>ave any cus<span class=\"_ _2\"></span>tom-er<span class=\"_ _2\"></span>s wher<span class=\"_ _2\"></span>e the rev<span class=\"_ _2\"></span>enue le<span class=\"_ _2\"></span>vel excee<span class=\"_ _2\"></span>ds 10 pe<span class=\"_ _2\"></span>r cent o<span class=\"_ _2\"></span>f the gr<span class=\"_ _2\"></span>oup's revenue.Ag<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>regate<span class=\"_ _2\"></span>d amo<span class=\"_ _2\"></span>unt of the tr<span class=\"_ _2\"></span>ans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tion pr<span class=\"_ _2\"></span>ice a<span class=\"_ _2\"></span>lloc<span class=\"_ _2\"></span>ate<span class=\"_ _2\"></span>d to the per<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>orm<span class=\"_ _2\"></span>ance o<span class=\"_ _2\"></span>bligati<span class=\"_ _2\"></span>on that ar<span class=\"_ _2\"></span>e par<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ally or f<span class=\"_ _2\"></span>ully uns<span class=\"_ _2\"></span>atis<span class=\"_ _2\"></span>fie<span class=\"_ _2\"></span>d is NO<span class=\"_ _2\"></span>K 1 1<span class=\"_ _0\"></span>90 m<span class=\"_ _2\"></span>illio<span class=\"_ _2\"></span>n at year en<span class=\"_ _2\"></span>d 2022.This i<span class=\"_ _2\"></span>s con<span class=\"_ _2\"></span>sisten<span class=\"_ _2\"></span>t with the o<span class=\"_ _2\"></span>rder b<span class=\"_ _2\"></span>ackl<span class=\"_ _2\"></span>og of NO<span class=\"_ _2\"></span>K 1 1<span class=\"_ _0\"></span>9<span class=\"_ _2\"></span>0 millio<span class=\"_ _2\"></span>n. The b<span class=\"_ _2\"></span>ackl<span class=\"_ _2\"></span>og will b<span class=\"_ _2\"></span>e rec<span class=\"_ _2\"></span>ogn<span class=\"_ _2\"></span>ised a<span class=\"_ _2\"></span>s r<span class=\"_ _2\"></span>evenue o<span class=\"_ _2\"></span>f the nex<span class=\"_ _2\"></span>t six ye<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>s, wher<span class=\"_ _2\"></span>e the mo<span class=\"_ _2\"></span>st sig<span class=\"_ _2\"></span>nifi<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>nt reven<span class=\"_ _2\"></span>ue re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nition w<span class=\"_ _2\"></span>ill oc<span class=\"_ _2\"></span>cur ove<span class=\"_ _2\"></span>r the nex<span class=\"_ _2\"></span>t thr<span class=\"_ _2\"></span>ee yea<span class=\"_ _2\"></span>rs<span class=\"_ _2\"></span>. As<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>ts re<span class=\"_ _2\"></span>lat<span class=\"_ _2\"></span>ed to c<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>ts wit<span class=\"_ _2\"></span>h cus<span class=\"_ _2\"></span>tom<span class=\"_ _2\"></span>ers(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _1aa\"> </span><span class=\"ff3 ls53 ws68\">2022<span class=\"_ _cb\"> </span><span class=\"ff6 ls54 ws69\">2021</span></span>T<span class=\"_ _0\"></span>rade receivables<span class=\"_ _1ab\"> </span><span class=\"ff3\">192<span class=\"_ _2\"></span>.1<span class=\"_ _45\"> </span></span><span class=\"ls1d ws2e\">122.<span class=\"_ _2\"></span>3</span>Contract a<span class=\"_ _2\"></span>ssets<span class=\"_ _1ac\"> </span><span class=\"ff3 ls5d ws72\">3<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>9.<span class=\"_ _3\"></span>2<span class=\"_ _115\"> </span></span><span class=\"ls60 ws76\">19<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>0</span>Contract accr<span class=\"_ _2\"></span>uals<span class=\"_ _1ad\"> </span><span class=\"ff3 ls1 ws1\">1<span class=\"_ _2\"></span>41<span class=\"_ _2\"></span>.0<span class=\"_ _d9\"> </span></span><span class=\"ls55 ws6a\">96.<span class=\"_ _2\"></span>4</span>Co<span class=\"_ _2\"></span>ntra<span class=\"_ _2\"></span>ct a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ets c<span class=\"_ _2\"></span>onsi<span class=\"_ _2\"></span>st of re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d reve<span class=\"_ _2\"></span>nue le<span class=\"_ _2\"></span>ss pay<span class=\"_ _2\"></span>ment r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>eive<span class=\"_ _2\"></span>d fro<span class=\"_ _2\"></span>m custo<span class=\"_ _2\"></span>mer<span class=\"_ _2\"></span>s.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__50-1": {
   "value": "NOTE 06 <span class=\"_ _9\"></span> <span class=\"fc6\">EM<span class=\"_ _2\"></span>PLO<span class=\"_ _0\"></span>YEE E<span class=\"_ _2\"></span>XPENSE<span class=\"_ _2\"></span>, REM<span class=\"_ _2\"></span>UNER<span class=\"_ _2\"></span>A<span class=\"_ _0\"></span>TION TO MANAGEME<span class=\"_ _2\"></span>NT AND BOARD OF </span>DIRE<span class=\"_ _0\"></span>C<span class=\"_ _2\"></span>TORS AND S<span class=\"_ _0\"></span>HARE OPT<span class=\"_ _2\"></span>ION P<span class=\"_ _0\"></span>L<span class=\"_ _2\"></span>AN(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _1ae\"> </span><span class=\"ff3 ls53 ws68\">2022<span class=\"_ _cb\"> </span><span class=\"ff6 ls54 ws69\">2021</span></span>Salar<span class=\"_ _2\"></span>ies<span class=\"_ _1af\"> </span><span class=\"ff3 ls60 ws76\">1<span class=\"_ _3\"></span>4<span class=\"_ _2\"></span>2<span class=\"_ _3\"></span>.7<span class=\"_ _af\"> </span></span><span class=\"ls5e ws73\">1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.9</span>So<span class=\"_ _2\"></span>cial s<span class=\"_ _2\"></span>ecur<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y ta<span class=\"_ _2\"></span>x<span class=\"_ _150\"> </span><span class=\"ff3 ls60 ws76\">19.7<span class=\"_ _d7\"> </span></span><span class=\"ls70 ws85\">15.0</span>Pension costs<span class=\"_ _1b0\"> </span><span class=\"ff3 ls63 ws79\">7.<span class=\"_ _3\"></span>3<span class=\"_ _44\"> </span></span><span class=\"ls1 ws1\">5.2</span>Other benefit<span class=\"_ _2\"></span>s<span class=\"_ _1b1\"> </span><span class=\"ff3 ls57 ws6c\">5<span class=\"_ _2\"></span>.9<span class=\"_ _eb\"> </span></span><span class=\"ls16 ws1d\">4.5</span>Option program<span class=\"_ _1b2\"> </span><span class=\"ff3 ls60 ws76\">1<span class=\"_ _3\"></span>.7<span class=\"_ _eb\"> </span></span><span class=\"ls6d ws82\">2.4</span>T<span class=\"_ _0\"></span>ot<span class=\"_ _2\"></span>al empl<span class=\"_ _2\"></span>oyee ex<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>es<span class=\"_ _62\"> </span><span class=\"ls63 ws79\">17<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>4<span class=\"_ _115\"> </span><span class=\"ff6 ls54 ws69\">133.0</span></span>Employe<span class=\"_ _2\"></span>e expe<span class=\"_ _2\"></span>nse<span class=\"_ _2\"></span>s rec<span class=\"_ _2\"></span>ogni<span class=\"_ _2\"></span>sed wi<span class=\"_ _2\"></span>thin co<span class=\"_ _2\"></span>st of go<span class=\"_ _2\"></span>ods s<span class=\"_ _2\"></span>old<span class=\"_ _1b3\"> </span><span class=\"ff3\">(31<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2)<span class=\"_ _45\"> </span></span><span class=\"ls7c ws92\">(24.1)</span>Employe<span class=\"_ _2\"></span>e expe<span class=\"_ _2\"></span>nse<span class=\"_ _2\"></span>s cap<span class=\"_ _2\"></span>ital<span class=\"_ _2\"></span>ise<span class=\"_ _2\"></span>d as R&amp;<span class=\"_ _2\"></span>D<span class=\"_ _da\"> </span><span class=\"ff3 ls4a ws5e\">(19<span class=\"_ _0\"></span>.5)<span class=\"_ _45\"> </span><span class=\"ff6 lsb4 wsff\">(18.<span class=\"_ _2\"></span>2)</span></span>T<span class=\"_ _0\"></span>ot<span class=\"_ _2\"></span>al cos<span class=\"_ _2\"></span>ts r<span class=\"_ _2\"></span>eco<span class=\"_ _2\"></span>gni<span class=\"_ _2\"></span>sed a<span class=\"_ _2\"></span>s emp<span class=\"_ _2\"></span>loye<span class=\"_ _2\"></span>e expen<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>s<span class=\"_ _1b4\"> </span><span class=\"ls15 ws1b\">126.6<span class=\"_ _d5\"> </span><span class=\"ff6 ls5f ws74\">90.8</span></span>Full time equiv<span class=\"_ _2\"></span>alents<span class=\"_ _1b5\"> </span><span class=\"ff3 ls57 ws6c\">2<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.9<span class=\"_ _db\"> </span></span><span class=\"ls14 ws1a\">158.2</span>Remu<span class=\"_ _2\"></span>ner<span class=\"_ _2\"></span>ation to m<span class=\"_ _2\"></span>ana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt an<span class=\"_ _2\"></span>d boa<span class=\"_ _2\"></span>rd of di<span class=\"_ _2\"></span>rec<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>rs in 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>2:1)(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _79\"> </span><span class=\"ff6 ls7d ws93\">T<span class=\"_ _2\"></span>itle<span class=\"_ _1b6\"> </span><span class=\"ls4a ws5e\">Salar<span class=\"_ _2\"></span>ies <span class=\"_ _30\"> </span>Pension<span class=\"_ _96\"> </span></span>O<span class=\"_ _2\"></span>ther</span>Optio<span class=\"_ _2\"></span>ns<span class=\"_ _1b7\"> </span><span class=\"ff3 ls91 wsa7\">To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l</span>ManagementHenr<span class=\"_ _2\"></span>ik Badin<span class=\"_ _61\"> </span>Chie<span class=\"_ _0\"></span>f executive officer<span class=\"_ _1b8\"> </span>2<span class=\"_ _2\"></span>.7<span class=\"_ _b9\"> </span>0.1<span class=\"_ _a8\"> </span>0.<span class=\"_ _2\"></span>2<span class=\"_ _a8\"> </span><span class=\"ls70 ws85\">0.0<span class=\"_ _a8\"> </span><span class=\"ff3 ls57 ws6c\">2<span class=\"_ _2\"></span>.9</span></span>Erik M<span class=\"_ _2\"></span>agel<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>sen<span class=\"_ _fe\"> </span>C<span class=\"_ _2\"></span>hief financial o<span class=\"_ _0\"></span>f<span class=\"_ _2\"></span>ficer<span class=\"_ _9e\"> </span>1.8<span class=\"_ _a8\"> </span>0.1<span class=\"_ _a8\"> </span>0.2<span class=\"_ _b9\"> </span><span class=\"ls70 ws85\">0.0<span class=\"_ _140\"> </span><span class=\"ff3 ls13 ws18\">2<span class=\"_ _2\"></span>.1</span></span>Henning Mohn<span class=\"_ _11b\"> </span>Chief r<span class=\"_ _2\"></span>egul<span class=\"_ _2\"></span>ator<span class=\"_ _2\"></span>y of<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>icer<span class=\"_ _fc\"> </span><span class=\"ls16 ws1d\">1.5<span class=\"_ _a8\"> </span></span>0.1<span class=\"_ _b9\"> </span><span class=\"ls70 ws85\">0.0<span class=\"_ _a8\"> </span>0.0<span class=\"_ _140\"> </span><span class=\"ff3 ls15 ws1b\">1<span class=\"_ _2\"></span>.6</span></span>Asgeir Wien<span class=\"_ _83\"> </span>Chief development officer<span class=\"_ _d7\"> </span>1<span class=\"_ _2\"></span>.7<span class=\"_ _b9\"> </span>0.1<span class=\"_ _a8\"> </span>0.<span class=\"_ _2\"></span>2<span class=\"_ _a8\"> </span><span class=\"ls70 ws85\">0.0<span class=\"_ _a8\"> </span><span class=\"ff3 ls57 ws6c\">1<span class=\"_ _2\"></span>.9</span></span>Bj\u00f8rn Abraham Bache<span class=\"_ _148\"> </span>C<span class=\"_ _2\"></span>hief commercial officer<span class=\"_ _44\"> </span>1.6<span class=\"_ _b9\"> </span>0.1<span class=\"_ _a8\"> </span>0.2<span class=\"_ _b9\"> </span><span class=\"ls70 ws85\">0.0<span class=\"_ _140\"> </span><span class=\"ff3 ls57 ws6c\">1<span class=\"_ _3\"></span>.9</span></span>Jonny Hansen<span class=\"_ _bd\"> </span>Chief operating<span class=\"_ _0\"></span> of<span class=\"_ _2\"></span>ficer<span class=\"_ _1b8\"> </span>1<span class=\"_ _3\"></span>.9<span class=\"_ _b9\"> </span>0.1<span class=\"_ _a8\"> </span>0.<span class=\"_ _2\"></span>3<span class=\"_ _a8\"> </span><span class=\"ls70 ws85\">0.0<span class=\"_ _140\"> </span><span class=\"ff3 ls48 ws5c\">2.3</span></span>Bo<span class=\"_ _2\"></span>ard o<span class=\"_ _2\"></span>f dire<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>torsNar<span class=\"_ _2\"></span>ve Reiten<span class=\"_ _117\"> </span>Chair<span class=\"_ _2f\"> </span>0.4<span class=\"_ _ac\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _192\"> </span><span class=\"ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _18b\"> </span><span class=\"ff3 ls15 ws1b\">0.<span class=\"_ _2\"></span>4</span></span>Susanne L. R. Schneid<span class=\"_ _2\"></span>er<span class=\"_ _135\"> </span>Di<span class=\"_ _0\"></span>rec<span class=\"_ _2\"></span>tor<span class=\"_ _1b9\"> </span>0.2<span class=\"_ _ac\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _192\"> </span><span class=\"ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _18b\"> </span><span class=\"ff3 ls15 ws1b\">0.<span class=\"_ _2\"></span>2</span></span>B\u00e5r<span class=\"_ _2\"></span>d Br<span class=\"_ _2\"></span>ath Inger\u00f8<span class=\"_ _1ba\"> </span>Director<span class=\"_ _1b9\"> </span><span class=\"ls5f ws74\">0.<span class=\"_ _2\"></span>3<span class=\"_ _ac\"> </span></span>-<span class=\"_ _99\"> </span>-<span class=\"_ _192\"> </span><span class=\"ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _18b\"> </span><span class=\"ff3 ls15 ws1b\">0.3</span></span>Hanne Re<span class=\"_ _0\"></span>f<span class=\"_ _2\"></span>shol<span class=\"_ _0\"></span>t<span class=\"_ _fc\"> </span>Director<span class=\"_ _1b9\"> </span>0.3<span class=\"_ _ac\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _192\"> </span><span class=\"ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _142\"> </span></span>0.3To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _3\"></span> <span class=\"_ _1bb\"> </span>12.3<span class=\"_ _a8\"> </span><span class=\"ls5f ws74\">0.4<span class=\"_ _a8\"> </span><span class=\"ls0 ws0\">1<span class=\"_ _2\"></span>.1<span class=\"_ _a8\"> </span></span>0.2<span class=\"_ _137\"> </span></span><span class=\"ls15 ws1b\">1<span class=\"_ _2\"></span>4.0</span>1)<span class=\"_ _0\"></span> Includes company car<span class=\"_ _0\"></span> if applicable, insurances, electronic communication etc. Man<span class=\"_ _2\"></span>agem<span class=\"_ _2\"></span>ent an<span class=\"_ _2\"></span>d boa<span class=\"_ _2\"></span>rd of dir<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s have no a<span class=\"_ _2\"></span>gre<span class=\"_ _2\"></span>eme<span class=\"_ _2\"></span>nts c<span class=\"_ _2\"></span>overing s<span class=\"_ _2\"></span>ever<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>e paym<span class=\"_ _2\"></span>ent or b<span class=\"_ _2\"></span>onus<span class=\"_ _2\"></span>.No lo<span class=\"_ _2\"></span>ans have b<span class=\"_ _2\"></span>een g<span class=\"_ _2\"></span>ra<span class=\"_ _2\"></span>nted or g<span class=\"_ _2\"></span>uar<span class=\"_ _2\"></span>antee<span class=\"_ _2\"></span>s ple<span class=\"_ _2\"></span>dged to ma<span class=\"_ _2\"></span>nag<span class=\"_ _2\"></span>ement o<span class=\"_ _2\"></span>r bo<span class=\"_ _2\"></span>ard of dir<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s.The m<span class=\"_ _2\"></span>ana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt team is in<span class=\"_ _2\"></span>clud<span class=\"_ _2\"></span>ed in a sha<span class=\"_ _2\"></span>re-<span class=\"_ _2\"></span>ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d option p<span class=\"_ _2\"></span>lan<span class=\"_ _2\"></span>.Remu<span class=\"_ _2\"></span>ner<span class=\"_ _2\"></span>ation to m<span class=\"_ _2\"></span>ana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt an<span class=\"_ _2\"></span>d boa<span class=\"_ _2\"></span>rd of di<span class=\"_ _2\"></span>rec<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>rs in 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>1:1)(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _79\"> </span><span class=\"ff6 ls7d ws93\">T<span class=\"_ _2\"></span>itle<span class=\"_ _1b6\"> </span><span class=\"ls4a ws5e\">Salar<span class=\"_ _2\"></span>ies <span class=\"_ _30\"> </span>Pension<span class=\"_ _96\"> </span></span>O<span class=\"_ _2\"></span>ther</span>Optio<span class=\"_ _2\"></span>ns<span class=\"_ _1b7\"> </span><span class=\"ff3 ls91 wsa7\">To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l</span>ManagementHenr<span class=\"_ _2\"></span>ik Badin<span class=\"_ _61\"> </span>Chie<span class=\"_ _0\"></span>f executive officer<span class=\"_ _1bc\"> </span>2.5<span class=\"_ _a8\"> </span><span class=\"ls0 ws0\">0.1<span class=\"_ _a8\"> </span><span class=\"ls5f ws74\">0.<span class=\"_ _2\"></span>2<span class=\"_ _a8\"> </span></span>0.1<span class=\"_ _a8\"> </span><span class=\"ff3 ls57 ws6c\">2<span class=\"_ _2\"></span>.9</span></span>Erik M<span class=\"_ _2\"></span>agel<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>sen<span class=\"_ _fe\"> </span>C<span class=\"_ _2\"></span>hief financial o<span class=\"_ _0\"></span>f<span class=\"_ _2\"></span>ficer<span class=\"_ _9e\"> </span>1.6<span class=\"_ _b9\"> </span><span class=\"ls0 ws0\">0.1<span class=\"_ _a8\"> </span>0.1<span class=\"_ _b9\"> </span>0.1<span class=\"_ _140\"> </span><span class=\"ff3 ls57 ws6c\">1<span class=\"_ _3\"></span>.9</span></span>Henning Mohn<span class=\"_ _11b\"> </span>Chief technolog<span class=\"_ _2\"></span>y of<span class=\"_ _2\"></span>fic<span class=\"_ _2\"></span>er<span class=\"_ _65\"> </span>1.4<span class=\"_ _a8\"> </span><span class=\"ls0 ws0\">0.1<span class=\"_ _b9\"> </span><span class=\"ls70 ws85\">0.0<span class=\"_ _a8\"> </span></span>0.1<span class=\"_ _140\"> </span><span class=\"ff3 ls15 ws1b\">1<span class=\"_ _2\"></span>.6</span></span>Asgeir Wien<span class=\"_ _83\"> </span>Chief development officer<span class=\"_ _d5\"> </span>1<span class=\"_ _2\"></span>.6<span class=\"_ _a8\"> </span><span class=\"ls0 ws0\">0.1<span class=\"_ _b9\"> </span>0.1<span class=\"_ _a8\"> </span>0.1<span class=\"_ _a8\"> </span><span class=\"ff3 ls57 ws6c\">1<span class=\"_ _2\"></span>.9</span></span>Bj\u00f8rn Abraham Bache<span class=\"_ _148\"> </span>C<span class=\"_ _2\"></span>hief commercial officer<span class=\"_ _44\"> </span>1.5<span class=\"_ _a8\"> </span><span class=\"ls0 ws0\">0.1<span class=\"_ _a8\"> </span><span class=\"ls5f ws74\">0.<span class=\"_ _2\"></span>2<span class=\"_ _a8\"> </span></span>0.1<span class=\"_ _a8\"> </span><span class=\"ff3 ls57 ws6c\">1<span class=\"_ _2\"></span>.9</span></span>Jonny Hansen<span class=\"_ _bd\"> </span>Chief operating<span class=\"_ _0\"></span> of<span class=\"_ _2\"></span>ficer<span class=\"_ _1bc\"> </span>1.6<span class=\"_ _b9\"> </span><span class=\"ls0 ws0\">0.1<span class=\"_ _a8\"> </span><span class=\"ls5f ws74\">0.3<span class=\"_ _b9\"> </span></span>0.1<span class=\"_ _140\"> </span><span class=\"ff3 ls15 ws1b\">2.0</span></span>Bo<span class=\"_ _2\"></span>ard o<span class=\"_ _2\"></span>f dire<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>torsNar<span class=\"_ _2\"></span>ve Reiten<span class=\"_ _117\"> </span>Chair<span class=\"_ _2f\"> </span>0.4<span class=\"_ _ac\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _ac\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _140\"> </span><span class=\"ff3 ls15 ws1b\">0.4</span></span>Susanne L. R. Schneid<span class=\"_ _2\"></span>er<span class=\"_ _135\"> </span>Di<span class=\"_ _0\"></span>rec<span class=\"_ _2\"></span>tor<span class=\"_ _1b9\"> </span>0.2<span class=\"_ _ac\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _ac\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _140\"> </span><span class=\"ff3 ls15 ws1b\">0.2</span></span>B\u00e5r<span class=\"_ _2\"></span>d Br<span class=\"_ _2\"></span>ath Inger\u00f8<span class=\"_ _1ba\"> </span>Director<span class=\"_ _1b9\"> </span><span class=\"ls5f ws74\">0.<span class=\"_ _2\"></span>2<span class=\"_ _ac\"> </span></span>-<span class=\"_ _99\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _a8\"> </span><span class=\"ff3 ls15 ws1b\">0.2</span>Hanne Re<span class=\"_ _0\"></span>f<span class=\"_ _2\"></span>shol<span class=\"_ _0\"></span>t<span class=\"_ _fc\"> </span>Director<span class=\"_ _1b9\"> </span>0.2<span class=\"_ _ac\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _ac\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _140\"> </span></span>0.<span class=\"_ _2\"></span>2To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _3\"></span> <span class=\"_ _1bb\"> </span>11.2<span class=\"_ _1bd\"> </span><span class=\"ls5f ws74\">0.4<span class=\"_ _a8\"> </span><span class=\"ls70 ws85\">1<span class=\"_ _2\"></span>.0<span class=\"_ _a8\"> </span></span>0.6<span class=\"_ _137\"> </span></span><span class=\"ls15 ws1b\">1<span class=\"_ _2\"></span>3.2</span>1)<span class=\"_ _0\"></span> Includes company car<span class=\"_ _0\"></span> if applicable, insurances, electronic communication etc. The m<span class=\"_ _2\"></span>ana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt and b<span class=\"_ _2\"></span>oar<span class=\"_ _2\"></span>d of dire<span class=\"_ _2\"></span>cto<span class=\"_ _2\"></span>rs have n<span class=\"_ _2\"></span>o ag<span class=\"_ _2\"></span>ree<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s cove<span class=\"_ _2\"></span>ring se<span class=\"_ _2\"></span>vera<span class=\"_ _2\"></span>nce p<span class=\"_ _2\"></span>ayme<span class=\"_ _2\"></span>nt or bo<span class=\"_ _2\"></span>nus.No lo<span class=\"_ _2\"></span>ans have b<span class=\"_ _2\"></span>een g<span class=\"_ _2\"></span>ra<span class=\"_ _2\"></span>nted or g<span class=\"_ _2\"></span>uar<span class=\"_ _2\"></span>antee<span class=\"_ _2\"></span>s ple<span class=\"_ _2\"></span>dged to ma<span class=\"_ _2\"></span>nag<span class=\"_ _2\"></span>ement o<span class=\"_ _2\"></span>r bo<span class=\"_ _2\"></span>ard of dir<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s.The m<span class=\"_ _2\"></span>ana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt team is in<span class=\"_ _2\"></span>clud<span class=\"_ _2\"></span>ed in a sha<span class=\"_ _2\"></span>re-<span class=\"_ _2\"></span>ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d option p<span class=\"_ _2\"></span>lan<span class=\"_ _2\"></span>.PensionThe c<span class=\"_ _2\"></span>omp<span class=\"_ _2\"></span>anie<span class=\"_ _2\"></span>s in the gr<span class=\"_ _2\"></span>oup do<span class=\"_ _2\"></span>micile<span class=\"_ _2\"></span>d in No<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>way are r<span class=\"_ _2\"></span>equir<span class=\"_ _2\"></span>ed to have an o<span class=\"_ _2\"></span>ccup<span class=\"_ _2\"></span>ation<span class=\"_ _2\"></span>al pen<span class=\"_ _2\"></span>sion sc<span class=\"_ _2\"></span>heme i<span class=\"_ _2\"></span>n acc<span class=\"_ _2\"></span>ord<span class=\"_ _2\"></span>ance w<span class=\"_ _2\"></span>ith the No<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>wegia<span class=\"_ _2\"></span>n law of m<span class=\"_ _2\"></span>andato<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y oc<span class=\"_ _2\"></span>cupati<span class=\"_ _2\"></span>onal p<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>n (lov o<span class=\"_ _2\"></span>m obligatorisk<span class=\"_ _0\"></span> tjenestepensjon). The group<span class=\"_ _0\"></span>'s pension scheme fulf<span class=\"_ _2\"></span>ill<span class=\"_ _2\"></span>s the re<span class=\"_ _2\"></span>quire<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s of that l<span class=\"_ _2\"></span>aw.The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up's pens<span class=\"_ _2\"></span>ion sc<span class=\"_ _2\"></span>heme c<span class=\"_ _2\"></span>over<span class=\"_ _2\"></span>s all em<span class=\"_ _2\"></span>ploye<span class=\"_ _2\"></span>es whi<span class=\"_ _2\"></span>ch are subje<span class=\"_ _2\"></span>ct to th<span class=\"_ _2\"></span>ese r<span class=\"_ _2\"></span>equir<span class=\"_ _2\"></span>eme<span class=\"_ _2\"></span>nts. T<span class=\"_ _2\"></span>he sc<span class=\"_ _2\"></span>hem<span class=\"_ _2\"></span>e is ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on a contribution<span class=\"_ _0\"></span> pl<span class=\"_ _2\"></span>an.The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up ha<span class=\"_ _2\"></span>s no othe<span class=\"_ _2\"></span>r pens<span class=\"_ _2\"></span>ion ar<span class=\"_ _2\"></span>rang<span class=\"_ _2\"></span>ement<span class=\"_ _2\"></span>s in pl<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>e.(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _57\"> </span><span class=\"ff3 ls53 ws68\">2<span class=\"_ _2\"></span>022<span class=\"_ _a7\"> </span><span class=\"ff6 ls54 ws69\">2021</span></span>Ser<span class=\"_ _2\"></span>vice cost<span class=\"_ _1be\"> </span><span class=\"ff3 ls57 ws6c\">6<span class=\"_ _2\"></span>.9<span class=\"_ _12d\"> </span></span><span class=\"ls53 ws68\">4.8</span>So<span class=\"_ _2\"></span>cial s<span class=\"_ _2\"></span>ecur<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y ta<span class=\"_ _2\"></span>x<span class=\"_ _1bf\"> </span><span class=\"ff3 ls15 ws1b\">0.4<span class=\"_ _12d\"> </span></span><span class=\"ls5f ws74\">0.4</span>Net pension costs<span class=\"_ _136\"> </span>7.<span class=\"_ _3\"></span>3<span class=\"_ _80\"> </span><span class=\"ff6 ls1 ws1\">5.2</span>Share option planThe g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up ha<span class=\"_ _2\"></span>s a shar<span class=\"_ _2\"></span>e option p<span class=\"_ _2\"></span>la<span class=\"_ _2\"></span>n cover<span class=\"_ _2\"></span>ing cer<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ain emp<span class=\"_ _2\"></span>loyee<span class=\"_ _2\"></span>s in seni<span class=\"_ _2\"></span>or po<span class=\"_ _2\"></span>sition<span class=\"_ _2\"></span>s. A<span class=\"_ _2\"></span>s of 31.1<span class=\"_ _2\"></span>2.<span class=\"_ _2\"></span>2022, 6 emp<span class=\"_ _2\"></span>loyee<span class=\"_ _2\"></span>s in the gro<span class=\"_ _2\"></span>up wer<span class=\"_ _2\"></span>e includ<span class=\"_ _2\"></span>ed in th<span class=\"_ _2\"></span>e optio<span class=\"_ _2\"></span>n prog<span class=\"_ _2\"></span>ram<span class=\"_ _2\"></span>me, an<span class=\"_ _2\"></span>d due to the demerger of V<span class=\"_ _0\"></span>ow Green Metal<span class=\"_ _2\"></span>s AS, additional 2 employ<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>es within Vow Gr<span class=\"_ _2\"></span>een M<span class=\"_ _2\"></span>eta<span class=\"_ _2\"></span>ls A<span class=\"_ _2\"></span>S have o<span class=\"_ _2\"></span>ptions w<span class=\"_ _2\"></span>ith Vow AS<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>, res<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>tiv<span class=\"_ _2\"></span>ely the C<span class=\"_ _2\"></span>EO and C<span class=\"_ _2\"></span>FO. Vow Gree<span class=\"_ _2\"></span>n Met<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>s cover th<span class=\"_ _2\"></span>e cos<span class=\"_ _2\"></span>t rel<span class=\"_ _2\"></span>ated to th<span class=\"_ _2\"></span>ese op<span class=\"_ _2\"></span>tions<span class=\"_ _2\"></span>. The o<span class=\"_ _2\"></span>ption<span class=\"_ _2\"></span>s vest<span class=\"_ _2\"></span>s yea<span class=\"_ _2\"></span>rly over th<span class=\"_ _2\"></span>ree year<span class=\"_ _2\"></span>s.In rel<span class=\"_ _2\"></span>ation to th<span class=\"_ _2\"></span>e optio<span class=\"_ _2\"></span>n prog<span class=\"_ _2\"></span>ra<span class=\"_ _2\"></span>mme, a tot<span class=\"_ _2\"></span>al of 1 470 000 optio<span class=\"_ _2\"></span>ns wer<span class=\"_ _2\"></span>e gr<span class=\"_ _2\"></span>anted in 20<span class=\"_ _2\"></span>1<span class=\"_ _0\"></span>9, a total of 450 0<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>0 optio<span class=\"_ _2\"></span>ns were gr<span class=\"_ _2\"></span>anted in 20<span class=\"_ _2\"></span>21, an<span class=\"_ _2\"></span>d a total of 1<span class=\"_ _2\"></span>40 0<span class=\"_ _2\"></span>00 o<span class=\"_ _2\"></span>ption<span class=\"_ _2\"></span>s were g<span class=\"_ _2\"></span>rante<span class=\"_ _2\"></span>d in 2022. 36<span class=\"_ _2\"></span>0 00<span class=\"_ _2\"></span>1 optio<span class=\"_ _2\"></span>ns fro<span class=\"_ _2\"></span>m this pr<span class=\"_ _2\"></span>ogr<span class=\"_ _2\"></span>amme w<span class=\"_ _2\"></span>ere exerc<span class=\"_ _2\"></span>ise<span class=\"_ _2\"></span>d in 2020, 380 0<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>0 optio<span class=\"_ _2\"></span>ns were exer<span class=\"_ _2\"></span>cis<span class=\"_ _2\"></span>ed in 2021<span class=\"_ _2\"></span>, and 201 0<span class=\"_ _2\"></span>01 optio<span class=\"_ _2\"></span>ns wer<span class=\"_ _2\"></span>e exercis<span class=\"_ _2\"></span>ed in 2022<span class=\"_ _2\"></span>. Met<span class=\"_ _2\"></span>ho<span class=\"_ _2\"></span>d of set<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>lem<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>:Opti<span class=\"_ _2\"></span>ons that h<span class=\"_ _2\"></span>ave bee<span class=\"_ _2\"></span>n exercis<span class=\"_ _2\"></span>ed sha<span class=\"_ _2\"></span>ll<span class=\"_ _2\"></span>, in the dis<span class=\"_ _2\"></span>creti<span class=\"_ _2\"></span>on of the com<span class=\"_ _2\"></span>pany, be set<span class=\"_ _2\"></span>tled b<span class=\"_ _2\"></span>y eithe<span class=\"_ _2\"></span>r:(i<span class=\"_ _2\"></span>)  <span class=\"_ _3a\"> </span>the issua<span class=\"_ _2\"></span>nce b<span class=\"_ _2\"></span>y the com<span class=\"_ _2\"></span>pany of n<span class=\"_ _2\"></span>ew shar<span class=\"_ _2\"></span>es to the op<span class=\"_ _2\"></span>tion holder(ii<span class=\"_ _2\"></span>)  <span class=\"_ _3\"></span>the s<span class=\"_ _2\"></span>ale by the c<span class=\"_ _2\"></span>omp<span class=\"_ _2\"></span>any of tre<span class=\"_ _2\"></span>asu<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y shar<span class=\"_ _2\"></span>es to the op<span class=\"_ _2\"></span>tion holder; or(iii<span class=\"_ _2\"></span>) <span class=\"_ _3\"></span>the tr<span class=\"_ _2\"></span>ansf<span class=\"_ _2\"></span>er to the op<span class=\"_ _2\"></span>tion ho<span class=\"_ _2\"></span>lder of a N<span class=\"_ _2\"></span>OK a<span class=\"_ _2\"></span>mount f<span class=\"_ _2\"></span>or eac<span class=\"_ _2\"></span>h exercis<span class=\"_ _2\"></span>ed op<span class=\"_ _2\"></span>tion e<span class=\"_ _2\"></span>qual to the m<span class=\"_ _2\"></span>arket pr<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>e of the sha<span class=\"_ _2\"></span>res in the co<span class=\"_ _2\"></span>mpany l<span class=\"_ _2\"></span>ess th<span class=\"_ _2\"></span>e exercis<span class=\"_ _2\"></span>e pri<span class=\"_ _2\"></span>ce.The m<span class=\"_ _2\"></span>etho<span class=\"_ _2\"></span>d of set<span class=\"_ _2\"></span>tlem<span class=\"_ _2\"></span>ent is at th<span class=\"_ _2\"></span>e discr<span class=\"_ _2\"></span>etion o<span class=\"_ _2\"></span>f the co<span class=\"_ _2\"></span>mpany. The s<span class=\"_ _2\"></span>hare o<span class=\"_ _2\"></span>ption p<span class=\"_ _2\"></span>lan i<span class=\"_ _2\"></span>s there<span class=\"_ _2\"></span>for ac<span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>unted fo<span class=\"_ _2\"></span>r as a<span class=\"_ _2\"></span>n equit<span class=\"_ _2\"></span>y settlement.V<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>sting require<span class=\"_ _2\"></span>ments:The o<span class=\"_ _2\"></span>ption<span class=\"_ _2\"></span>s gr<span class=\"_ _2\"></span>anted sh<span class=\"_ _2\"></span>all ves<span class=\"_ _2\"></span>t with 1<span class=\"_ _2\"></span>/3 on th<span class=\"_ _2\"></span>e fir<span class=\"_ _2\"></span>st a<span class=\"_ _2\"></span>nniver<span class=\"_ _2\"></span>sa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y of the g<span class=\"_ _2\"></span>rant d<span class=\"_ _2\"></span>ate, 1/<span class=\"_ _2\"></span>3 on the se<span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>nd anni<span class=\"_ _2\"></span>ver<span class=\"_ _2\"></span>sar<span class=\"_ _2\"></span>y of t<span class=\"_ _2\"></span>he gr<span class=\"_ _2\"></span>ant date and 1<span class=\"_ _2\"></span>/3 on th<span class=\"_ _2\"></span>e third a<span class=\"_ _2\"></span>nniver<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>y of the g<span class=\"_ _2\"></span>ra<span class=\"_ _2\"></span>nt date. Op<span class=\"_ _2\"></span>tions held b<span class=\"_ _2\"></span>y an optio<span class=\"_ _2\"></span>n hold<span class=\"_ _2\"></span>er do on<span class=\"_ _2\"></span>ly ves<span class=\"_ _2\"></span>t if the op<span class=\"_ _2\"></span>tion ho<span class=\"_ _2\"></span>lder at th<span class=\"_ _2\"></span>e ves<span class=\"_ _2\"></span>ting date is em<span class=\"_ _2\"></span>ployed b<span class=\"_ _2\"></span>y a comp<span class=\"_ _2\"></span>any in the g<span class=\"_ _2\"></span>roup a<span class=\"_ _2\"></span>nd the emplo<span class=\"_ _2\"></span>ymen<span class=\"_ _2\"></span>t is not in a n<span class=\"_ _2\"></span>otice p<span class=\"_ _2\"></span>eri<span class=\"_ _2\"></span>od. T<span class=\"_ _2\"></span>he opt<span class=\"_ _2\"></span>ion pr<span class=\"_ _2\"></span>ogr<span class=\"_ _2\"></span>amme ha<span class=\"_ _2\"></span>s a term of th<span class=\"_ _2\"></span>ree y<span class=\"_ _2\"></span>ear<span class=\"_ _2\"></span>s plus a lim<span class=\"_ _2\"></span>ited exerc<span class=\"_ _2\"></span>ise p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d.  A<span class=\"_ _2\"></span>ny optio<span class=\"_ _2\"></span>n not exerc<span class=\"_ _2\"></span>ise<span class=\"_ _2\"></span>d on or pr<span class=\"_ _2\"></span>ior to the ex<span class=\"_ _2\"></span>pir<span class=\"_ _2\"></span>y date, s<span class=\"_ _2\"></span>hall termin<span class=\"_ _2\"></span>ate witho<span class=\"_ _2\"></span>ut any c<span class=\"_ _2\"></span>ompe<span class=\"_ _2\"></span>nsatio<span class=\"_ _2\"></span>n being p<span class=\"_ _2\"></span>ayabl<span class=\"_ _2\"></span>e to the option holder<span class=\"_ _1\"></span>. Overview of outstanding options:2022<span class=\"_ _96\"> </span><span class=\"ff6 ls54 ws69\">2021</span>Outst<span class=\"_ _2\"></span>anding<span class=\"_ _0\"></span> options 1 Januar<span class=\"_ _2\"></span>y<span class=\"_ _33\"> </span><span class=\"ff3 ls0 ws0\"> 1 16<span class=\"_ _2\"></span>6 66<span class=\"_ _2\"></span>6 <span class=\"_ _c1\"> </span><span class=\"ff6\">1 096 66<span class=\"_ _2\"></span>6 </span></span>Options granted<span class=\"_ _72\"> </span><span class=\"ff3 ls0 ws0\"> 1<span class=\"_ _2\"></span>40 0<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>0 <span class=\"_ _21\"> </span><span class=\"ff6\"> 4<span class=\"_ _2\"></span>50 0<span class=\"_ _2\"></span>00 </span></span>Options forfeited<span class=\"_ _9b\"> </span>(<span class=\"_ _1\"></span>66 66<span class=\"_ _0\"></span>7)<span class=\"_ _b9\"> </span><span class=\"ff6 ls0 ws104\"> <span class=\"_ _8\"> </span>-   </span>Op<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>ns exer<span class=\"_ _2\"></span>ci<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d<span class=\"_ _5c\"> </span><span class=\"ff3 ls96 wsac\">(<span class=\"_ _0\"></span>201<span class=\"_ _0\"></span> 001)<span class=\"_ _1c0\"> </span><span class=\"ff6 ls3b ws4d\">(<span class=\"_ _0\"></span>380<span class=\"_ _0\"></span> 000)</span></span>Options expired<span class=\"_ _70\"> </span><span class=\"ff3 lsb9 ws105\">(44<span class=\"_ _3\"></span>8 9<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>8)<span class=\"_ _132\"> </span></span><span class=\"ls0 ws104\"> <span class=\"_ _8\"> </span>-   </span>Outstanding options 31 December<span class=\"_ _29\"> </span><span class=\"ls0 ws0\"> 59<span class=\"_ _2\"></span>0 0<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>0 <span class=\"_ _c3\"> </span><span class=\"ff6\"> 1 166 66<span class=\"_ _2\"></span>6 </span></span>Of which are e<span class=\"_ _0\"></span>xercisable<span class=\"_ _44\"> </span><span class=\"ff3 ls0 ws0\"> 5<span class=\"_ _2\"></span>90 0<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>0 <span class=\"_ _c3\"> </span><span class=\"ff6\"> 1 166 6<span class=\"_ _2\"></span>66 </span></span>Equity trans<span class=\"_ _2\"></span>action Dur<span class=\"_ _2\"></span>ing 2020, 360 0<span class=\"_ _2\"></span>01 of the o<span class=\"_ _2\"></span>uts<span class=\"_ _2\"></span>tan<span class=\"_ _2\"></span>ding opti<span class=\"_ _2\"></span>ons wer<span class=\"_ _2\"></span>e exercis<span class=\"_ _2\"></span>ed. T<span class=\"_ _2\"></span>he tr<span class=\"_ _2\"></span>ans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tions w<span class=\"_ _2\"></span>as s<span class=\"_ _2\"></span>ett<span class=\"_ _2\"></span>led by is<span class=\"_ _2\"></span>suing 360 0<span class=\"_ _2\"></span>01 n<span class=\"_ _2\"></span>ew shar<span class=\"_ _2\"></span>es, by a c<span class=\"_ _2\"></span>ap<span class=\"_ _2\"></span>ital in<span class=\"_ _2\"></span>cre<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>e of NO<span class=\"_ _2\"></span>K 36 00<span class=\"_ _2\"></span>0, at the exer<span class=\"_ _2\"></span>cise pri<span class=\"_ _2\"></span>ce of N<span class=\"_ _2\"></span>OK 17<span class=\"_ _c8\"></span>.90. Foll<span class=\"_ _2\"></span>owing the is<span class=\"_ _2\"></span>suan<span class=\"_ _2\"></span>ce of ne<span class=\"_ _2\"></span>w share<span class=\"_ _2\"></span>s, the issu<span class=\"_ _2\"></span>ed sha<span class=\"_ _2\"></span>re c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>al of Vow AS<span class=\"_ _2\"></span>A wa<span class=\"_ _2\"></span>s 10 925 987<span class=\"_ _0\"></span>. Consi<span class=\"_ _2\"></span>sting of 109 259 870 share<span class=\"_ _2\"></span>s, eac<span class=\"_ _2\"></span>h with a p<span class=\"_ _2\"></span>ar valu<span class=\"_ _2\"></span>e of NO<span class=\"_ _2\"></span>K 0.10.Dur<span class=\"_ _2\"></span>ing 2021, 38<span class=\"_ _2\"></span>0 00<span class=\"_ _2\"></span>0 of the o<span class=\"_ _2\"></span>ut<span class=\"_ _2\"></span>sta<span class=\"_ _2\"></span>nding opti<span class=\"_ _2\"></span>ons wer<span class=\"_ _2\"></span>e exercis<span class=\"_ _2\"></span>ed. T<span class=\"_ _2\"></span>he tr<span class=\"_ _2\"></span>ans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tions we<span class=\"_ _2\"></span>re set<span class=\"_ _2\"></span>tle<span class=\"_ _2\"></span>d by iss<span class=\"_ _2\"></span>uing 380 00<span class=\"_ _2\"></span>0 new sh<span class=\"_ _2\"></span>are<span class=\"_ _2\"></span>s, by a c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>al inc<span class=\"_ _2\"></span>rea<span class=\"_ _2\"></span>se of N<span class=\"_ _2\"></span>OK 35 530, at th<span class=\"_ _2\"></span>e exercis<span class=\"_ _2\"></span>e pri<span class=\"_ _2\"></span>ce of N<span class=\"_ _2\"></span>OK 16.7<span class=\"_ _0\"></span>4. Foll<span class=\"_ _2\"></span>owing the i<span class=\"_ _2\"></span>ssuan<span class=\"_ _2\"></span>ce of n<span class=\"_ _2\"></span>ew shar<span class=\"_ _2\"></span>es, th<span class=\"_ _2\"></span>e issu<span class=\"_ _2\"></span>ed sha<span class=\"_ _2\"></span>re c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>al of Vow AS<span class=\"_ _2\"></span>A wa<span class=\"_ _2\"></span>s NOK 10 71<span class=\"_ _2\"></span>8 827<span class=\"_ _1\"></span>. C<span class=\"_ _2\"></span>onsi<span class=\"_ _2\"></span>sting of 1<span class=\"_ _2\"></span>14 639 870 shar<span class=\"_ _2\"></span>es, e<span class=\"_ _2\"></span>ach wit<span class=\"_ _2\"></span>h a par va<span class=\"_ _2\"></span>lue of NO<span class=\"_ _2\"></span>K 0<span class=\"_ _2\"></span>.0<span class=\"_ _2\"></span>935.Dur<span class=\"_ _2\"></span>ing 2022, 201 0<span class=\"_ _2\"></span>01 of t<span class=\"_ _2\"></span>he out<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>anding o<span class=\"_ _2\"></span>ptions w<span class=\"_ _2\"></span>ere exercis<span class=\"_ _2\"></span>ed. T<span class=\"_ _2\"></span>he tr<span class=\"_ _2\"></span>ans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tions w<span class=\"_ _2\"></span>as s<span class=\"_ _2\"></span>ett<span class=\"_ _2\"></span>led by is<span class=\"_ _2\"></span>suing 201 0<span class=\"_ _2\"></span>01 n<span class=\"_ _2\"></span>ewshar<span class=\"_ _2\"></span>es, by a c<span class=\"_ _2\"></span>ap<span class=\"_ _2\"></span>ital in<span class=\"_ _2\"></span>cre<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>e of NO<span class=\"_ _2\"></span>K 18 794, at the exer<span class=\"_ _2\"></span>cis<span class=\"_ _2\"></span>e pri<span class=\"_ _2\"></span>ce of N<span class=\"_ _2\"></span>OK 16.7<span class=\"_ _0\"></span>4. Foll<span class=\"_ _2\"></span>owing the is<span class=\"_ _2\"></span>suan<span class=\"_ _2\"></span>ce of n<span class=\"_ _2\"></span>ew shar<span class=\"_ _2\"></span>es, the is<span class=\"_ _2\"></span>sued s<span class=\"_ _2\"></span>hare c<span class=\"_ _2\"></span>api<span class=\"_ _2\"></span>tal of Vow A<span class=\"_ _2\"></span>SA wa<span class=\"_ _2\"></span>s N<span class=\"_ _2\"></span>OK 10 737 621. Co<span class=\"_ _2\"></span>nsist<span class=\"_ _2\"></span>ing of 114 8<span class=\"_ _2\"></span>40 8<span class=\"_ _2\"></span>71 share<span class=\"_ _2\"></span>s, ea<span class=\"_ _2\"></span>ch with a p<span class=\"_ _2\"></span>ar valu<span class=\"_ _2\"></span>e of NO<span class=\"_ _2\"></span>K 0.0<span class=\"_ _2\"></span>935<span class=\"_ _2\"></span>.The o<span class=\"_ _2\"></span>uts<span class=\"_ _2\"></span>tan<span class=\"_ _2\"></span>ding o<span class=\"_ _2\"></span>ptio<span class=\"_ _2\"></span>ns ar<span class=\"_ _2\"></span>e subj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t to the f<span class=\"_ _2\"></span>oll<span class=\"_ _2\"></span>owing conditions:Aver<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>ge Numb<span class=\"_ _2\"></span>er of Expir<span class=\"_ _2\"></span>y datestrike priceshare options2<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.<span class=\"_ _3\"></span>0<span class=\"_ _2\"></span>9.<span class=\"_ _3\"></span>2<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>3<span class=\"_ _46\"> </span>29.<span class=\"_ _3\"></span>5<span class=\"_ _2\"></span>5<span class=\"_ _31\"> </span><span class=\"ls3b ws4d\"> 1<span class=\"_ _0\"></span>00 000<span class=\"_ _0\"></span> </span>30.06.<span class=\"_ _2\"></span>2024<span class=\"_ _58\"> </span><span class=\"ls61 ws77\">33<span class=\"_ _2\"></span>.79<span class=\"_ _31\"> </span><span class=\"ls0 ws0\"> 350 0<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>0 </span></span>30.06.<span class=\"_ _2\"></span>2024<span class=\"_ _1c1\"> </span><span class=\"ls70 ws85\">21.0<span class=\"_ _2\"></span>0<span class=\"_ _192\"> </span><span class=\"ls0 ws0\"> 1<span class=\"_ _2\"></span>40 0<span class=\"_ _2\"></span>00 </span></span>To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _16c\"> </span><span class=\"ff6 ls0 ws0\"> 590 0<span class=\"_ _2\"></span>00 </span>The f<span class=\"_ _2\"></span>air v<span class=\"_ _2\"></span>alue of th<span class=\"_ _2\"></span>e optio<span class=\"_ _2\"></span>ns ha<span class=\"_ _2\"></span>s be<span class=\"_ _2\"></span>en c<span class=\"_ _2\"></span>alcul<span class=\"_ _2\"></span>ated u<span class=\"_ _2\"></span>sing Bl<span class=\"_ _2\"></span>ack &amp; Scholes option-pricing<span class=\"_ _0\"></span> mo<span class=\"_ _2\"></span>del.The c<span class=\"_ _2\"></span>alc<span class=\"_ _2\"></span>ulat<span class=\"_ _2\"></span>ions a<span class=\"_ _2\"></span>re ba<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ed on th<span class=\"_ _2\"></span>e fol<span class=\"_ _2\"></span>lowin<span class=\"_ _2\"></span>g as<span class=\"_ _2\"></span>sump<span class=\"_ _2\"></span>tion<span class=\"_ _2\"></span>s:Sha<span class=\"_ _2\"></span>re pri<span class=\"_ _2\"></span>ce o<span class=\"_ _2\"></span>n the g<span class=\"_ _2\"></span>ran<span class=\"_ _2\"></span>t dateThe s<span class=\"_ _2\"></span>hare p<span class=\"_ _2\"></span>ric<span class=\"_ _2\"></span>e is set to th<span class=\"_ _2\"></span>e stoc<span class=\"_ _2\"></span>k exchange p<span class=\"_ _2\"></span>ric<span class=\"_ _2\"></span>e on the g<span class=\"_ _2\"></span>ran<span class=\"_ _2\"></span>t date.The s<span class=\"_ _2\"></span>trik<span class=\"_ _2\"></span>e pri<span class=\"_ _2\"></span>ce pe<span class=\"_ _2\"></span>r opt<span class=\"_ _2\"></span>ionThe s<span class=\"_ _2\"></span>trike pr<span class=\"_ _2\"></span>ice i<span class=\"_ _2\"></span>s the sha<span class=\"_ _2\"></span>re pr<span class=\"_ _2\"></span>ice on t<span class=\"_ _2\"></span>he gr<span class=\"_ _2\"></span>ant date.V<span class=\"_ _0\"></span>olatilit<span class=\"_ _2\"></span>yIt is as<span class=\"_ _2\"></span>sume<span class=\"_ _2\"></span>d that his<span class=\"_ _2\"></span>tori<span class=\"_ _2\"></span>c vola<span class=\"_ _2\"></span>tilit<span class=\"_ _2\"></span>y of co<span class=\"_ _2\"></span>mpar<span class=\"_ _2\"></span>abl<span class=\"_ _2\"></span>e shar<span class=\"_ _2\"></span>es is an in<span class=\"_ _2\"></span>dic<span class=\"_ _2\"></span>ation of f<span class=\"_ _2\"></span>uture vo<span class=\"_ _2\"></span>latil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>. T<span class=\"_ _2\"></span>he exp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted vol<span class=\"_ _2\"></span>atili<span class=\"_ _2\"></span>ty i<span class=\"_ _2\"></span>s ther<span class=\"_ _2\"></span>efor<span class=\"_ _2\"></span>e stip<span class=\"_ _2\"></span>ulate<span class=\"_ _2\"></span>d to be the s<span class=\"_ _2\"></span>ame a<span class=\"_ _2\"></span>s the hi<span class=\"_ _2\"></span>stor<span class=\"_ _2\"></span>ic vol<span class=\"_ _2\"></span>atilit<span class=\"_ _2\"></span>y, whic<span class=\"_ _2\"></span>h equa<span class=\"_ _2\"></span>ls a vo<span class=\"_ _2\"></span>latil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y of 40.0 p<span class=\"_ _2\"></span>er ce<span class=\"_ _2\"></span>nt. The te<span class=\"_ _2\"></span>rm of t<span class=\"_ _2\"></span>he op<span class=\"_ _2\"></span>tionIt is as<span class=\"_ _2\"></span>sume<span class=\"_ _2\"></span>d that 100 p<span class=\"_ _2\"></span>er c<span class=\"_ _2\"></span>ent of the e<span class=\"_ _2\"></span>mploye<span class=\"_ _2\"></span>es wil<span class=\"_ _2\"></span>l exercis<span class=\"_ _2\"></span>e the opt<span class=\"_ _2\"></span>ions on<span class=\"_ _2\"></span>ce the<span class=\"_ _2\"></span>y are exer<span class=\"_ _2\"></span>cisa<span class=\"_ _2\"></span>ble. 100 0<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>0 gr<span class=\"_ _2\"></span>anted op<span class=\"_ _2\"></span>tions in 202<span class=\"_ _2\"></span>1 expire<span class=\"_ _2\"></span>s 28.0<span class=\"_ _2\"></span>9<span class=\"_ _0\"></span>.202<span class=\"_ _2\"></span>3.350 00<span class=\"_ _2\"></span>0 gr<span class=\"_ _2\"></span>ante<span class=\"_ _2\"></span>d optio<span class=\"_ _2\"></span>ns in 2021 expi<span class=\"_ _2\"></span>res 30.0<span class=\"_ _2\"></span>6.<span class=\"_ _2\"></span>2024.140 0<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>0 gr<span class=\"_ _2\"></span>anted o<span class=\"_ _2\"></span>ption<span class=\"_ _2\"></span>s in 2022 expir<span class=\"_ _2\"></span>es 30.0<span class=\"_ _2\"></span>6.2024<span class=\"_ _2\"></span>.DividendThe e<span class=\"_ _2\"></span>stim<span class=\"_ _2\"></span>ated div<span class=\"_ _2\"></span>ide<span class=\"_ _2\"></span>nd per s<span class=\"_ _2\"></span>hare i<span class=\"_ _2\"></span>s NOK 0 p<span class=\"_ _2\"></span>er ann<span class=\"_ _2\"></span>um.Ris<span class=\"_ _2\"></span>k<span class=\"_ _0\"></span>-fre<span class=\"_ _2\"></span>e in<span class=\"_ _2\"></span>ter<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>t rat<span class=\"_ _2\"></span>eThe r<span class=\"_ _2\"></span>isk-<span class=\"_ _0\"></span>fr<span class=\"_ _2\"></span>ee inte<span class=\"_ _2\"></span>res<span class=\"_ _2\"></span>t rate i<span class=\"_ _2\"></span>s set eq<span class=\"_ _2\"></span>ual to a weig<span class=\"_ _2\"></span>hted aver<span class=\"_ _2\"></span>ag<span class=\"_ _2\"></span>e ca<span class=\"_ _2\"></span>lcul<span class=\"_ _2\"></span>ation of in<span class=\"_ _2\"></span>teres<span class=\"_ _2\"></span>t r<span class=\"_ _2\"></span>ate on gover<span class=\"_ _2\"></span>nment b<span class=\"_ _2\"></span>ond<span class=\"_ _2\"></span>s during th<span class=\"_ _2\"></span>e term of th<span class=\"_ _2\"></span>e optio<span class=\"_ _2\"></span>n, and i<span class=\"_ _2\"></span>s set at 2<span class=\"_ _2\"></span>.31 p<span class=\"_ _2\"></span>er ce<span class=\"_ _2\"></span>nt at year-end 2022<span class=\"_ _2\"></span>.NOTE 07 <span class=\"_ _9\"></span> <span class=\"fc6\">OTHER O<span class=\"_ _2\"></span>PER<span class=\"_ _2\"></span>A<span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>ING E<span class=\"_ _2\"></span>XPENSE<span class=\"_ _2\"></span>S, REMUNE<span class=\"_ _2\"></span>RA<span class=\"_ _0\"></span>TION TO AUDITOR AND COS<span class=\"_ _2\"></span>TS FOR </span>DEMERGER, LIST<span class=\"_ _2\"></span>ING AND STRA<span class=\"_ _0\"></span>TEG<span class=\"_ _0\"></span>IC PROC<span class=\"_ _0\"></span>ESSESOther operating expenses inc<span class=\"_ _0\"></span>lude:(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _16e\"> </span><span class=\"ff3 ls53 ws68\">2022<span class=\"_ _2e\"> </span><span class=\"ff6 ls54 ws69\">2021</span></span>T<span class=\"_ _0\"></span>ravel e<span class=\"_ _0\"></span>xpense<span class=\"_ _2\"></span>s<span class=\"_ _47\"> </span><span class=\"ff3 ls5d ws72\">9.<span class=\"_ _2\"></span>4<span class=\"_ _96\"> </span></span><span class=\"ls1 ws1\">5.8</span>Lease expenses<span class=\"_ _a0\"> </span><span class=\"ff3 ls13 ws18\">8.1<span class=\"_ _96\"> </span></span><span class=\"ls58 ws6d\">7.<span class=\"_ _9\"></span>2</span>Co<span class=\"_ _2\"></span>nsultan<span class=\"_ _2\"></span>ts an<span class=\"_ _2\"></span>d other fe<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>, expen<span class=\"_ _2\"></span>ses<span class=\"_ _93\"> </span><span class=\"ff3 ls15 ws1b\">43.<span class=\"_ _2\"></span>8<span class=\"_ _b0\"> </span></span><span class=\"ls58 ws6d\">1<span class=\"_ _2\"></span>7.<span class=\"_ _3\"></span>5</span>Oth<span class=\"_ _2\"></span>er of<span class=\"_ _2\"></span>fi<span class=\"_ _2\"></span>ce exp<span class=\"_ _2\"></span>ense<span class=\"_ _2\"></span>s<span class=\"_ _136\"> </span><span class=\"ff3 ls15 ws1b\">11.<span class=\"_ _2\"></span>8<span class=\"_ _1c2\"> </span></span><span class=\"ls70 ws85\">6.0</span>Insur<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>e fee<span class=\"_ _2\"></span>s<span class=\"_ _67\"> </span><span class=\"ff3 ls15 ws1b\">3.<span class=\"_ _2\"></span>8<span class=\"_ _1c2\"> </span></span><span class=\"ls54 ws69\">3.2</span>To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _1c3\"> </span>76<span class=\"_ _2\"></span>.8<span class=\"_ _b0\"> </span><span class=\"ff6 ls85 ws9b\">39.<span class=\"_ _2\"></span>6</span>Remu<span class=\"_ _2\"></span>ner<span class=\"_ _2\"></span>ation to a<span class=\"_ _2\"></span>udito<span class=\"_ _2\"></span>r is all<span class=\"_ _2\"></span>oc<span class=\"_ _2\"></span>ated a<span class=\"_ _2\"></span>s spe<span class=\"_ _2\"></span>cif<span class=\"_ _2\"></span>ied b<span class=\"_ _2\"></span>elow:(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _16e\"> </span><span class=\"ff3 ls53 ws68\">2022<span class=\"_ _2e\"> </span><span class=\"ff6 ls54 ws69\">2021</span></span>Statutor<span class=\"_ _2\"></span>y audit<span class=\"_ _2\"></span>s<span class=\"_ _1c4\"> </span><span class=\"ff3 ls48 ws5c\">2.3<span class=\"_ _a6\"> </span></span><span class=\"ls55 ws6a\">1<span class=\"_ _2\"></span>.6</span>Other as<span class=\"_ _2\"></span>surance ser<span class=\"_ _2\"></span>vices<span class=\"_ _1c1\"> </span><span class=\"ff3 ls15 ws1b\">0.4<span class=\"_ _1c2\"> </span></span><span class=\"ls5f ws74\">0.5</span>T<span class=\"_ _0\"></span>ot<span class=\"_ _2\"></span>al excl. VA<span class=\"_ _0\"></span>T<span class=\"_ _97\"> </span><span class=\"ls15 ws1b\">2.6<span class=\"_ _1c2\"> </span></span><span class=\"ff6\">2.1</span>Co<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s for t<span class=\"_ _2\"></span>rans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>ns, l<span class=\"_ _2\"></span>isti<span class=\"_ _2\"></span>ng and s<span class=\"_ _2\"></span>tr<span class=\"_ _2\"></span>ateg<span class=\"_ _2\"></span>ic pr<span class=\"_ _2\"></span>oce<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s. Non-r<span class=\"_ _2\"></span>ecurring it<span class=\"_ _0\"></span>emsThe g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up ha<span class=\"_ _2\"></span>s incur<span class=\"_ _2\"></span>red c<span class=\"_ _2\"></span>os<span class=\"_ _2\"></span>ts of a no<span class=\"_ _2\"></span>n-r<span class=\"_ _2\"></span>ecur<span class=\"_ _2\"></span>ring nat<span class=\"_ _2\"></span>ure of NO<span class=\"_ _2\"></span>K 6.7 million in 2022<span class=\"_ _2\"></span>. Th<span class=\"_ _2\"></span>ese ar<span class=\"_ _2\"></span>e cos<span class=\"_ _2\"></span>ts p<span class=\"_ _2\"></span>rimar<span class=\"_ _2\"></span>ily re<span class=\"_ _2\"></span>late<span class=\"_ _2\"></span>d to the ac<span class=\"_ _2\"></span>quisiti<span class=\"_ _2\"></span>on of C<span class=\"_ _2\"></span>. H. Even<span class=\"_ _2\"></span>sen. In 20<span class=\"_ _2\"></span>21 the gr<span class=\"_ _2\"></span>oup inc<span class=\"_ _2\"></span>urr<span class=\"_ _2\"></span>ed cos<span class=\"_ _2\"></span>ts of N<span class=\"_ _2\"></span>OK 9.8 millio<span class=\"_ _2\"></span>n rel<span class=\"_ _2\"></span>ated  th<span class=\"_ _2\"></span>e deme<span class=\"_ _2\"></span>rger a<span class=\"_ _2\"></span>nd sto<span class=\"_ _2\"></span>ck exchange l<span class=\"_ _2\"></span>isting p<span class=\"_ _2\"></span>roc<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>s for Vow Gre<span class=\"_ _2\"></span>en M<span class=\"_ _2\"></span>etal<span class=\"_ _2\"></span>s A<span class=\"_ _2\"></span>S and c<span class=\"_ _2\"></span>ost<span class=\"_ _2\"></span>s rel<span class=\"_ _2\"></span>ated to s<span class=\"_ _2\"></span>trateg<span class=\"_ _3\"></span>y pro<span class=\"_ _2\"></span>ces<span class=\"_ _2\"></span>ses a<span class=\"_ _2\"></span>nd org<span class=\"_ _2\"></span>anis<span class=\"_ _2\"></span>ationa<span class=\"_ _2\"></span>l build-<span class=\"_ _2\"></span>up in the pre<span class=\"_ _2\"></span>par<span class=\"_ _2\"></span>ation f<span class=\"_ _2\"></span>or futu<span class=\"_ _2\"></span>re gr<span class=\"_ _2\"></span>ow<span class=\"_ _2\"></span>th.NOTE 19 <span class=\"_ _3\"></span> <span class=\"_ _2\"></span><span class=\"fc6 lscc ws119\">TA<span class=\"_ _9\"></span>X</span>Spe<span class=\"_ _2\"></span>cif<span class=\"_ _2\"></span>icat<span class=\"_ _2\"></span>ion o<span class=\"_ _2\"></span>f inco<span class=\"_ _2\"></span>me ta<span class=\"_ _2\"></span>x: (Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _21e\"> </span><span class=\"ff3 ls53 ws68\">2022<span class=\"_ _fe\"> </span><span class=\"ff6 ls54 ws69\">202<span class=\"_ _2\"></span>1</span></span>Inco<span class=\"_ _2\"></span>me ta<span class=\"_ _2\"></span>x p<span class=\"_ _2\"></span>ayable<span class=\"_ _21b\"> </span><span class=\"ff3 ls15 ws1b\">(3.0)<span class=\"_ _92\"> </span></span><span class=\"ws104\"> <span class=\"_ _8\"> </span>-   </span>Chang<span class=\"_ _2\"></span>e in defe<span class=\"_ _2\"></span>rre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>x<span class=\"_ _21f\"> </span><span class=\"ff3 ls57 ws6c\">1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.9<span class=\"_ _9c\"> </span></span><span class=\"lsb4 wsff\">(1<span class=\"_ _2\"></span>.0)</span>T<span class=\"_ _0\"></span>ot<span class=\"_ _2\"></span>al inc<span class=\"_ _2\"></span>ome ta<span class=\"_ _2\"></span>x exp<span class=\"_ _2\"></span>ens<span class=\"_ _2\"></span>es<span class=\"_ _220\"> </span>7.<span class=\"_ _2\"></span>9<span class=\"_ _cf\"> </span><span class=\"ff6 lsb4 wsff\">(1.<span class=\"_ _2\"></span>0)</span>Spe<span class=\"_ _2\"></span>cif<span class=\"_ _2\"></span>icat<span class=\"_ _2\"></span>ion o<span class=\"_ _2\"></span>f temp<span class=\"_ _2\"></span>ora<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y dif<span class=\"_ _2\"></span>fer<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>ces a<span class=\"_ _2\"></span>nd def<span class=\"_ _2\"></span>err<span class=\"_ _2\"></span>ed t<span class=\"_ _2\"></span>ax:(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _1a6\"> </span><span class=\"ff3 ls0 ws0\">3<span class=\"_ _2\"></span>1 Dec 2<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>22<span class=\"_ _140\"> </span><span class=\"ff6\">31 Dec 2021</span></span>Proper<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, plant and equipment<span class=\"_ _19d\"> </span><span class=\"ff3 lsb5 ws100\">(1<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>)<span class=\"_ _108\"> </span><span class=\"ff6\">(14<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4)</span></span>Intangib<span class=\"_ _2\"></span>les<span class=\"_ _221\"> </span><span class=\"ff3 ls16 ws1d\">32.<span class=\"_ _2\"></span>2<span class=\"_ _bb\"> </span></span><span class=\"ls0 ws0\">-</span>Construc<span class=\"_ _2\"></span>tion contracts<span class=\"_ _222\"> </span><span class=\"ff3 ls57 ws6c\">5<span class=\"_ _2\"></span>51<span class=\"_ _3\"></span>.9<span class=\"_ _10f\"> </span></span><span class=\"ls85 ws9b\">3<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>9.<span class=\"_ _2\"></span>8</span>Deferred income<span class=\"_ _1e5\"> </span><span class=\"ff3 lsb5 ws100\">(1<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _83\"> </span></span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   </span>Other items<span class=\"_ _223\"> </span><span class=\"ff3 ls92 ws94\">(0<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3)<span class=\"_ _10a\"> </span></span><span class=\"ls66 ws7b\">(0.1<span class=\"_ _2\"></span>)</span>Receivables<span class=\"_ _224\"> </span><span class=\"ff3 ls92 ws94\">(0<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3)<span class=\"_ _10a\"> </span></span><span class=\"ls9b wsb3\">(0<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3)</span>Lea<span class=\"_ _2\"></span>sing<span class=\"_ _17f\"> </span><span class=\"ff3 lsb5 ws100\">(1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4)<span class=\"_ _9c\"> </span></span><span class=\"ls53 ws68\">2.8</span>T<span class=\"_ _0\"></span>ax loss carr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>ward<span class=\"_ _225\"> </span><span class=\"ff3 lsb9 ws105\">(4<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>1<span class=\"_ _3\"></span>.<span class=\"_ _2\"></span>8)<span class=\"_ _eb\"> </span></span><span class=\"ls58 ws6d\">(<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>)</span>T<span class=\"_ _0\"></span>otal temporary differen<span class=\"_ _2\"></span>ces<span class=\"_ _d4\"> </span><span class=\"ls5d ws72\">1<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>9.<span class=\"_ _2\"></span>5<span class=\"_ _11d\"> </span><span class=\"ff6 ls62 ws78\">10<span class=\"_ _2\"></span>0.<span class=\"_ _2\"></span>8</span></span>Not r<span class=\"_ _2\"></span>eco<span class=\"_ _2\"></span>gnis<span class=\"_ _2\"></span>ed ta<span class=\"_ _2\"></span>x lo<span class=\"_ _2\"></span>ss c<span class=\"_ _2\"></span>arr<span class=\"_ _3\"></span>y for<span class=\"_ _2\"></span>war<span class=\"_ _2\"></span>d<span class=\"_ _160\"> </span><span class=\"ff3 ls67 ws7d\">21<span class=\"_ _2\"></span>.5<span class=\"_ _5a\"> </span></span><span class=\"ls53 ws68\">8.4</span>T<span class=\"_ _0\"></span>otal b<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>sis for d<span class=\"_ _2\"></span>efer<span class=\"_ _2\"></span>red t<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>x<span class=\"_ _226\"> </span><span class=\"ff3 ls15 ws1b\">1<span class=\"_ _0\"></span>71<span class=\"_ _2\"></span>.0<span class=\"_ _158\"> </span><span class=\"ff6 ls85 ws9b\">1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>9.<span class=\"_ _3\"></span>2</span></span>Ne<span class=\"_ _2\"></span>t def<span class=\"_ _2\"></span>err<span class=\"_ _2\"></span>ed ta<span class=\"_ _2\"></span>x lia<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>y (2<span class=\"_ _2\"></span>2%)<span class=\"_ _1a2\"> </span><span class=\"ls63 ws79\">3<span class=\"_ _3\"></span>7.<span class=\"_ _2\"></span>6<span class=\"_ _214\"> </span><span class=\"ff6 ls70 ws85\">24.0</span></span>Rec<span class=\"_ _2\"></span>onc<span class=\"_ _2\"></span>iliati<span class=\"_ _2\"></span>on of e<span class=\"_ _2\"></span>ff<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ve ta<span class=\"_ _2\"></span>x rate:(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _212\"> </span><span class=\"ff3 ls53 ws68\">2022<span class=\"_ _fe\"> </span><span class=\"ff6 ls54 ws69\">202<span class=\"_ _2\"></span>1</span></span>Profit before income tax<span class=\"_ _222\"> </span><span class=\"ff3 ls48 ws5c\">22.3<span class=\"_ _108\"> </span></span><span class=\"ls87 ws9d\">322<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3</span>Ex<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d inco<span class=\"_ _2\"></span>me ta<span class=\"_ _2\"></span>x a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>sed at th<span class=\"_ _2\"></span>e ta<span class=\"_ _2\"></span>x r<span class=\"_ _2\"></span>ate for the p<span class=\"_ _2\"></span>are<span class=\"_ _2\"></span>nt comp<span class=\"_ _2\"></span>any (22%)<span class=\"_ _19a\"> </span><span class=\"ff3 ls57 ws6c\">4<span class=\"_ _2\"></span>.9<span class=\"_ _214\"> </span></span><span class=\"ls5e ws73\">7<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.9</span>Adjus<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>d for t<span class=\"_ _2\"></span>ax e<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t of t<span class=\"_ _2\"></span>he f<span class=\"_ _2\"></span>ollow<span class=\"_ _2\"></span>ing ite<span class=\"_ _2\"></span>ms:Permanent differenc<span class=\"_ _2\"></span>es<span class=\"_ _1ae\"> </span><span class=\"ff3 ls86 ws9c\">5.5<span class=\"_ _fe\"> </span></span>(72.6<span class=\"_ _0\"></span>)Unrecognise<span class=\"_ _2\"></span>d deferred ta<span class=\"_ _2\"></span>x ass<span class=\"_ _2\"></span>ets<span class=\"_ _227\"> </span><span class=\"ff3 ls57 ws6c\">2<span class=\"_ _2\"></span>.9<span class=\"_ _228\"> </span></span><span class=\"ls61 ws77\">0<span class=\"_ _2\"></span>.7</span>T<span class=\"_ _0\"></span>a<span class=\"_ _2\"></span>x refu<span class=\"_ _2\"></span>nd fr<span class=\"_ _2\"></span>om pre<span class=\"_ _2\"></span>viou<span class=\"_ _2\"></span>s year<span class=\"_ _2\"></span>s<span class=\"_ _229\"> </span><span class=\"ff3 ls15 ws1b\">(3.0)<span class=\"_ _d2\"> </span></span><span class=\"ws104\"> <span class=\"_ _8\"> </span>-   </span>Deferred ta<span class=\"_ _2\"></span>xes acquired i<span class=\"_ _0\"></span>n business combinations<span class=\"_ _22a\"> </span><span class=\"ff3 ls48 ws5c\">(<span class=\"_ _0\"></span>2.3)<span class=\"_ _d2\"> </span><span class=\"ff6 ls0 ws104\"> <span class=\"_ _9\"> </span>-   </span></span>Curr<span class=\"_ _2\"></span>enc<span class=\"_ _2\"></span>y transl<span class=\"_ _2\"></span>ation ef<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts<span class=\"_ _22b\"> </span><span class=\"ff3 ls70 ws85\">(0.1<span class=\"_ _2\"></span>)<span class=\"_ _92\"> </span></span><span class=\"ls0 ws104\"> <span class=\"_ _8\"> </span>-   </span>T<span class=\"_ _0\"></span>ot<span class=\"_ _2\"></span>al inc<span class=\"_ _2\"></span>ome ta<span class=\"_ _2\"></span>x exp<span class=\"_ _2\"></span>ens<span class=\"_ _2\"></span>es<span class=\"_ _1e7\"> </span>7.9<span class=\"_ _cf\"> </span><span class=\"ff6 lsb4 wsff\">(1<span class=\"_ _2\"></span>.0)</span>NOTE 21 <span class=\"_ _9\"></span> <span class=\"fc6\">INT<span class=\"_ _0\"></span>ANGIB<span class=\"_ _2\"></span>LE ASSET<span class=\"_ _2\"></span>S</span>The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up ha<span class=\"_ _2\"></span>s sever<span class=\"_ _2\"></span>al dif<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>ere<span class=\"_ _2\"></span>nt ongoing d<span class=\"_ _2\"></span>evelop<span class=\"_ _2\"></span>ment p<span class=\"_ _2\"></span>roje<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s developing<span class=\"_ _0\"></span> wa<span class=\"_ _2\"></span>ste to energy-, waste- and waste water solut<span class=\"_ _0\"></span>ions, in ord<span class=\"_ _2\"></span>er to str<span class=\"_ _2\"></span>eng<span class=\"_ _2\"></span>then th<span class=\"_ _2\"></span>e com<span class=\"_ _2\"></span>petiti<span class=\"_ _2\"></span>vene<span class=\"_ _2\"></span>ss an<span class=\"_ _2\"></span>d mee<span class=\"_ _2\"></span>t the new and stricter requirements and new industry standar<span class=\"_ _2\"></span>ds.A signi<span class=\"_ _2\"></span>fic<span class=\"_ _2\"></span>ant p<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>t of the p<span class=\"_ _2\"></span>rodu<span class=\"_ _2\"></span>ct d<span class=\"_ _2\"></span>evelo<span class=\"_ _2\"></span>pment c<span class=\"_ _2\"></span>os<span class=\"_ _2\"></span>t consi<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s of work<span class=\"_ _2\"></span>ing hou<span class=\"_ _2\"></span>rs p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>med b<span class=\"_ _2\"></span>y Vow's own emp<span class=\"_ _2\"></span>loyee<span class=\"_ _2\"></span>s. 2022:(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _ba\"> </span>Sof<span class=\"_ _2\"></span>tware<span class=\"_ _af\"> </span> R&amp;<span class=\"_ _2\"></span>D <span class=\"_ _78\"> </span><span class=\"ls55 ws6a\"> T<span class=\"_ _1\"></span>e<span class=\"_ _2\"></span>chnolog<span class=\"_ _2\"></span>y <span class=\"_ _1b7\"> </span><span class=\"ls14 ws1a\"> Goo<span class=\"_ _2\"></span>dwill</span></span>Cos<span class=\"_ _2\"></span>t:At 1 Janua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y 2022<span class=\"_ _238\"> </span>7.<span class=\"_ _3\"></span>8<span class=\"_ _172\"> </span><span class=\"ls54 ws69\">2<span class=\"_ _2\"></span>23.6<span class=\"_ _161\"> </span></span>3<span class=\"_ _2\"></span>4.1<span class=\"_ _172\"> </span><span class=\"ls58 ws6d\">1<span class=\"_ _9\"></span>3<span class=\"_ _2\"></span>7.<span class=\"_ _9\"> </span>8</span>Additions<span class=\"_ _239\"> </span><span class=\"ls0 ws0\">14.1<span class=\"_ _cb\"> </span>85.1<span class=\"_ _fc\"> </span>-<span class=\"_ _fc\"> </span>-</span>Additions<span class=\"_ _0\"></span> fr<span class=\"_ _2\"></span>om busi<span class=\"_ _0\"></span>nes<span class=\"_ _2\"></span>s combina<span class=\"_ _0\"></span>tion<span class=\"_ _71\"> </span>-<span class=\"_ _1fc\"> </span>0.<span class=\"_ _2\"></span>2<span class=\"_ _1ce\"> </span><span class=\"ls85 ws9b\">9.<span class=\"_ _2\"></span>8<span class=\"_ _161\"> </span><span class=\"ls16 ws1d\">34<span class=\"_ _2\"></span>.2</span></span>T<span class=\"_ _0\"></span>ranslation difference<span class=\"_ _23a\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _d5\"> </span>4.3<span class=\"_ _1ba\"> </span><span class=\"ls8a ws6e\">1.2<span class=\"_ _1ce\"> </span><span class=\"ls58 ws6d\">7.<span class=\"_ _9\"> </span>2</span></span>At 31 De<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>mber 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>2<span class=\"_ _18c\"> </span>21<span class=\"_ _3\"></span>.9<span class=\"_ _31\"> </span>31<span class=\"_ _2\"></span>3.<span class=\"_ _2\"></span>3<span class=\"_ _161\"> </span><span class=\"ls70 ws85\">45.0<span class=\"_ _99\"> </span><span class=\"ls85 ws9b\">179.<span class=\"_ _3\"></span>3</span></span>Amor<span class=\"_ _2\"></span>tisation and impairment:At 1 Janua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y 2022<span class=\"_ _22a\"> </span>0.0<span class=\"_ _198\"> </span>(25<span class=\"_ _2\"></span>.1)<span class=\"_ _161\"> </span><span class=\"ls58 ws6d\">(<span class=\"_ _9\"></span>7.<span class=\"_ _3\"></span>8<span class=\"_ _3\"></span>)<span class=\"_ _23b\"> </span></span><span class=\"ws104\"> <span class=\"_ _9\"> </span>-   </span>Amo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tisation <span class=\"_ _23c\"> </span>(1<span class=\"_ _3\"></span>.<span class=\"_ _2\"></span>6)<span class=\"_ _2d\"> </span>(8.8<span class=\"_ _0\"></span>)<span class=\"_ _2d\"> </span><span class=\"ls87 ws9d\">(3.5)<span class=\"_ _128\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   </span></span>Impairm<span class=\"_ _2\"></span>ent<span class=\"_ _124\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _63\"> </span><span class=\"ls61 ws77\">0.7<span class=\"_ _ab\"> </span></span>-<span class=\"_ _fc\"> </span>-</span>At 31 De<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>mber 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>2<span class=\"_ _9a\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6)<span class=\"_ _23d\"> </span>(34.5)<span class=\"_ _18f\"> </span><span class=\"ls9b wsb3\">(1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3)<span class=\"_ _128\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   </span></span>Ca<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>yin<span class=\"_ _2\"></span>g amo<span class=\"_ _2\"></span>unt at 31 D<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 20<span class=\"_ _2\"></span>22<span class=\"_ _d6\"> </span>20.3<span class=\"_ _31\"> </span>278.8<span class=\"_ _161\"> </span><span class=\"ls61 ws77\">3<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>.7<span class=\"_ _99\"> </span><span class=\"ls85 ws9b\">179.<span class=\"_ _3\"></span>3</span></span>Useful life<span class=\"_ _23c\"> </span>7 yea<span class=\"_ _2\"></span>rs<span class=\"_ _23e\"> </span><span class=\"lscd ws11a\">3<span class=\"_ _2\"></span>-1<span class=\"_ _2\"></span>5<span class=\"_ _3\"></span> y<span class=\"_ _2\"></span>e<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>s<span class=\"_ _a7\"> </span><span class=\"ls62 ws78\">10 yea<span class=\"_ _2\"></span>rs</span></span>Depreciation method<span class=\"_ _23f\"> </span><span class=\"ls5f ws74\">Linea<span class=\"_ _2\"></span>r<span class=\"_ _80\"> </span>Lin<span class=\"_ _2\"></span>ear<span class=\"_ _80\"> </span>L<span class=\"_ _2\"></span>inear</span>2021:(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _ba\"> </span>Sof<span class=\"_ _2\"></span>tware<span class=\"_ _af\"> </span> R&amp;<span class=\"_ _2\"></span>D <span class=\"_ _240\"> </span><span class=\"ls55 ws6a\"> T<span class=\"_ _0\"></span>echnolog<span class=\"_ _2\"></span>y<span class=\"_ _200\"> </span><span class=\"ls14 ws1a\"> Goo<span class=\"_ _2\"></span>dwill</span></span>Cos<span class=\"_ _2\"></span>t:At 1 Janua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y 2021<span class=\"_ _241\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _d0\"> </span>146.<span class=\"_ _2\"></span>3<span class=\"_ _2d\"> </span><span class=\"ls16 ws1d\">34.5<span class=\"_ _192\"> </span><span class=\"ls13 ws18\">14<span class=\"_ _2\"></span>4.5</span></span>Additions<span class=\"_ _242\"> </span>7.<span class=\"_ _3\"></span>8<span class=\"_ _6b\"> </span>78.<span class=\"_ _2\"></span>0<span class=\"_ _1ce\"> </span><span class=\"ls5e ws73\">0<span class=\"_ _2\"></span>.9<span class=\"_ _ab\"> </span><span class=\"ls0 ws0\">-</span></span>T<span class=\"_ _0\"></span>ranslation difference<span class=\"_ _23a\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _6b\"> </span><span class=\"ls61 ws77\">(0<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _2d\"> </span><span class=\"ls9b wsb3\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3)<span class=\"_ _161\"> </span></span>(6<span class=\"_ _2\"></span>.7<span class=\"_ _3\"></span>)</span>At 31 De<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>mber 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>1<span class=\"_ _1b3\"> </span>7.<span class=\"_ _3\"></span>8<span class=\"_ _172\"> </span><span class=\"ls54 ws69\">22<span class=\"_ _2\"></span>3.6<span class=\"_ _161\"> </span></span><span class=\"ff6\">34.1<span class=\"_ _99\"> </span><span class=\"ls58 ws6d\">1<span class=\"_ _3\"></span>3<span class=\"_ _2\"></span>7.<span class=\"_ _9\"></span>8</span></span>Amor<span class=\"_ _2\"></span>tisation and impairment:At 1 Janua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y 2021<span class=\"_ _241\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _ac\"> </span>(17<span class=\"_ _1\"></span>.<span class=\"_ _2\"></span>8)<span class=\"_ _2d\"> </span><span class=\"ls9b wsb3\">(4<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3)<span class=\"_ _243\"> </span><span class=\"ls0 ws0\">-</span></span>Amo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tisation <span class=\"_ _64\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _6b\"> </span><span class=\"ls61 ws77\">(6<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _2d\"> </span><span class=\"ls87 ws9d\">(3.<span class=\"_ _2\"></span>5)<span class=\"_ _243\"> </span></span></span><span class=\"ws0\">-</span></span>Impairm<span class=\"_ _2\"></span>ent<span class=\"_ _124\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _1ce\"> </span></span>0.6<span class=\"_ _fc\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _fc\"> </span>-</span>At 31 De<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>mber 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>1<span class=\"_ _162\"> </span><span class=\"ff6 ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _31\"> </span><span class=\"ls62 ws78\">(25.<span class=\"_ _2\"></span>1)<span class=\"_ _161\"> </span><span class=\"ls58 ws6d\">(<span class=\"_ _3\"></span>7.<span class=\"_ _9\"> </span>8<span class=\"_ _2\"></span>)<span class=\"_ _1e4\"> </span></span></span><span class=\"ws0\">-</span></span>Ca<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>yin<span class=\"_ _2\"></span>g amo<span class=\"_ _2\"></span>unt at 31 D<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 20<span class=\"_ _2\"></span>21<span class=\"_ _97\"> </span><span class=\"ff6 ls58 ws6d\">7.<span class=\"_ _3\"></span>8<span class=\"_ _99\"> </span><span class=\"ls60 ws76\">19<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6<span class=\"_ _cb\"> </span><span class=\"ls66 ws7b\">26.<span class=\"_ _2\"></span>3<span class=\"_ _244\"> </span></span></span>1<span class=\"_ _3\"></span>3<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>8</span>Useful life<span class=\"_ _23c\"> </span>7 yea<span class=\"_ _2\"></span>rs<span class=\"_ _23e\"> </span><span class=\"lscd ws11a\">3<span class=\"_ _2\"></span>-1<span class=\"_ _2\"></span>5<span class=\"_ _3\"></span> y<span class=\"_ _2\"></span>e<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>s<span class=\"_ _a7\"> </span><span class=\"ls62 ws78\">10 yea<span class=\"_ _2\"></span>rs</span></span>Depreciation method<span class=\"_ _23f\"> </span><span class=\"ls5f ws74\">Linea<span class=\"_ _2\"></span>r<span class=\"_ _80\"> </span>Lin<span class=\"_ _2\"></span>ear<span class=\"_ _80\"> </span>L<span class=\"_ _2\"></span>inear</span>Additions consist of in<span class=\"_ _0\"></span>ternally developed intangible asset<span class=\"_ _2\"></span>s and purc<span class=\"_ _2\"></span>ha<span class=\"_ _2\"></span>se of go<span class=\"_ _2\"></span>ods an<span class=\"_ _2\"></span>d ser<span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>ice<span class=\"_ _2\"></span>s rel<span class=\"_ _2\"></span>ated to the inte<span class=\"_ _2\"></span>rnal<span class=\"_ _2\"></span>ly develo<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>d intang<span class=\"_ _2\"></span>ibly a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ets<span class=\"_ _2\"></span>. As of 31 D<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 2022, NO<span class=\"_ _2\"></span>K 157<span class=\"_ _1\"></span>.0 mil<span class=\"_ _2\"></span>lion of car<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ying amount ar<span class=\"_ _2\"></span>e still unde<span class=\"_ _2\"></span>r developme<span class=\"_ _2\"></span>nt, while NOK 151.6 mi<span class=\"_ _0\"></span>llion is related to finalised projec<span class=\"_ _2\"></span>ts which are subject to amor<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>satio<span class=\"_ _2\"></span>n. Funding fr<span class=\"_ _2\"></span>om \"<span class=\"_ _2\"></span>Skat<span class=\"_ _2\"></span>tefun<span class=\"_ _2\"></span>n\" has r<span class=\"_ _2\"></span>educ<span class=\"_ _2\"></span>ed th<span class=\"_ _2\"></span>e total c<span class=\"_ _2\"></span>ost with N<span class=\"_ _2\"></span>OK 9<span class=\"_ _0\"></span>.<span class=\"_ _2\"></span>2 milli<span class=\"_ _2\"></span>on, whil<span class=\"_ _2\"></span>e funding f<span class=\"_ _2\"></span>rom \"<span class=\"_ _2\"></span>Innova<span class=\"_ _2\"></span>sjo<span class=\"_ _2\"></span>n Norg<span class=\"_ _2\"></span>e\" and EU have both r<span class=\"_ _2\"></span>edu<span class=\"_ _2\"></span>ced th<span class=\"_ _2\"></span>e total c<span class=\"_ _2\"></span>ost w<span class=\"_ _2\"></span>ith NO<span class=\"_ _2\"></span>K 12.<span class=\"_ _2\"></span>4 millio<span class=\"_ _2\"></span>n (NO<span class=\"_ _2\"></span>K 21.6<span class=\"_ _2\"></span> million combined).Go<span class=\"_ _2\"></span>odwil<span class=\"_ _2\"></span>l and in<span class=\"_ _2\"></span>tan<span class=\"_ _2\"></span>gibl<span class=\"_ _2\"></span>e as<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>ts wit<span class=\"_ _2\"></span>h inde<span class=\"_ _2\"></span>fin<span class=\"_ _2\"></span>ite us<span class=\"_ _2\"></span>efu<span class=\"_ _2\"></span>l livesGo<span class=\"_ _2\"></span>odw<span class=\"_ _2\"></span>ill of 179<span class=\"_ _1\"></span>.<span class=\"_ _2\"></span>3 mill<span class=\"_ _2\"></span>ion ac<span class=\"_ _2\"></span>quire<span class=\"_ _2\"></span>d thro<span class=\"_ _2\"></span>ugh bu<span class=\"_ _2\"></span>sines<span class=\"_ _2\"></span>s com<span class=\"_ _2\"></span>binatio<span class=\"_ _2\"></span>n is inc<span class=\"_ _2\"></span>lude<span class=\"_ _2\"></span>d in the L<span class=\"_ _2\"></span>andb<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>ed C<span class=\"_ _2\"></span>GU for im<span class=\"_ _2\"></span>pair<span class=\"_ _2\"></span>ment tes<span class=\"_ _2\"></span>ting pur<span class=\"_ _2\"></span>pos<span class=\"_ _2\"></span>es. L<span class=\"_ _2\"></span>andba<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ed is al<span class=\"_ _2\"></span>so a<span class=\"_ _2\"></span>n ope<span class=\"_ _2\"></span>rating s<span class=\"_ _2\"></span>egme<span class=\"_ _2\"></span>nt.The g<span class=\"_ _2\"></span>rou<span class=\"_ _2\"></span>p per<span class=\"_ _2\"></span>fo<span class=\"_ _2\"></span>rms a te<span class=\"_ _2\"></span>st fo<span class=\"_ _2\"></span>r impair<span class=\"_ _2\"></span>ment in J<span class=\"_ _2\"></span>anuar<span class=\"_ _3\"></span>y each ye<span class=\"_ _2\"></span>ar<span class=\"_ _0\"></span>. Eac<span class=\"_ _2\"></span>h quar<span class=\"_ _2\"></span>ter th<span class=\"_ _2\"></span>e gro<span class=\"_ _2\"></span>up a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s wheth<span class=\"_ _2\"></span>er ther<span class=\"_ _2\"></span>e are a<span class=\"_ _2\"></span>ny indic<span class=\"_ _2\"></span>ation<span class=\"_ _2\"></span>s of impa<span class=\"_ _2\"></span>irme<span class=\"_ _2\"></span>nt. Th<span class=\"_ _2\"></span>e rel<span class=\"_ _2\"></span>ation<span class=\"_ _2\"></span>ship be<span class=\"_ _2\"></span>twe<span class=\"_ _2\"></span>en the g<span class=\"_ _2\"></span>roup m<span class=\"_ _2\"></span>arket capitalisation and its book value is among t<span class=\"_ _0\"></span>he fac<span class=\"_ _2\"></span>tors considered when r<span class=\"_ _2\"></span>evie<span class=\"_ _2\"></span>wing for in<span class=\"_ _2\"></span>dic<span class=\"_ _2\"></span>ator<span class=\"_ _2\"></span>s of impa<span class=\"_ _2\"></span>irme<span class=\"_ _2\"></span>nt. In 2022 the m<span class=\"_ _2\"></span>arket ca<span class=\"_ _2\"></span>pita<span class=\"_ _2\"></span>lisati<span class=\"_ _2\"></span>on of the g<span class=\"_ _2\"></span>roup exc<span class=\"_ _2\"></span>ee<span class=\"_ _2\"></span>ded th<span class=\"_ _2\"></span>e boo<span class=\"_ _2\"></span>k valu<span class=\"_ _2\"></span>e of its e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y. The overall market conditions<span class=\"_ _0\"></span> al<span class=\"_ _2\"></span>so improved du<span class=\"_ _0\"></span>ring the period by amo<span class=\"_ _2\"></span>ng other f<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s disc<span class=\"_ _2\"></span>ontinuing p<span class=\"_ _2\"></span>ande<span class=\"_ _2\"></span>mic re<span class=\"_ _2\"></span>str<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>tions an<span class=\"_ _2\"></span>d increased focus on sustainable solut<span class=\"_ _0\"></span>ions.The r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>over<span class=\"_ _2\"></span>able am<span class=\"_ _2\"></span>ount of th<span class=\"_ _2\"></span>e CGUs a<span class=\"_ _2\"></span>s at 31 D<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 2022 ha<span class=\"_ _2\"></span>s be<span class=\"_ _2\"></span>en dete<span class=\"_ _2\"></span>rmine<span class=\"_ _2\"></span>d ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on a valu<span class=\"_ _2\"></span>e in use c<span class=\"_ _2\"></span>alc<span class=\"_ _2\"></span>ulati<span class=\"_ _2\"></span>on using ca<span class=\"_ _2\"></span>sh flow projections from financial budgets approved<span class=\"_ _0\"></span> by senior mana<span class=\"_ _2\"></span>gem<span class=\"_ _2\"></span>ent cove<span class=\"_ _2\"></span>ring f<span class=\"_ _2\"></span>ive yea<span class=\"_ _2\"></span>rs. T<span class=\"_ _2\"></span>he pr<span class=\"_ _2\"></span>oje<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d ca<span class=\"_ _2\"></span>sh f<span class=\"_ _2\"></span>lows have be<span class=\"_ _2\"></span>en upd<span class=\"_ _2\"></span>ated to ref<span class=\"_ _2\"></span>lec<span class=\"_ _2\"></span>t the c<span class=\"_ _2\"></span>urre<span class=\"_ _2\"></span>nt devel<span class=\"_ _2\"></span>opme<span class=\"_ _2\"></span>nt of dem<span class=\"_ _2\"></span>and fo<span class=\"_ _2\"></span>r pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>ts a<span class=\"_ _2\"></span>nd ser<span class=\"_ _3\"></span>vic<span class=\"_ _2\"></span>es pro<span class=\"_ _2\"></span>vide<span class=\"_ _2\"></span>d by the C<span class=\"_ _2\"></span>GU.The r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>over<span class=\"_ _2\"></span>able am<span class=\"_ _2\"></span>ount of th<span class=\"_ _2\"></span>e La<span class=\"_ _2\"></span>ndba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d CG<span class=\"_ _2\"></span>U is 3.6 billi<span class=\"_ _2\"></span>on a<span class=\"_ _2\"></span>s at 31 De<span class=\"_ _2\"></span>cemb<span class=\"_ _2\"></span>er 2022<span class=\"_ _2\"></span>. The p<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>-ta<span class=\"_ _2\"></span>x disc<span class=\"_ _2\"></span>ount r<span class=\"_ _2\"></span>ate appli<span class=\"_ _2\"></span>ed to c<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>h flow pr<span class=\"_ _2\"></span>oje<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>ons is 20.0 p<span class=\"_ _2\"></span>er ce<span class=\"_ _2\"></span>nt (2021: 19<span class=\"_ _0\"></span>.5 per c<span class=\"_ _2\"></span>ent) an<span class=\"_ _2\"></span>d ca<span class=\"_ _2\"></span>sh flows b<span class=\"_ _2\"></span>eyon<span class=\"_ _2\"></span>d the fi<span class=\"_ _2\"></span>ve-ye<span class=\"_ _2\"></span>ar pe<span class=\"_ _2\"></span>rio<span class=\"_ _2\"></span>d are ex<span class=\"_ _2\"></span>tr<span class=\"_ _2\"></span>apol<span class=\"_ _2\"></span>ated u<span class=\"_ _2\"></span>sing an exit multiple o<span class=\"_ _2\"></span>f 10x (2021: 10<span class=\"_ _2\"></span>x). It was c<span class=\"_ _2\"></span>onclu<span class=\"_ _2\"></span>ded th<span class=\"_ _2\"></span>at the va<span class=\"_ _2\"></span>lue in use exceeds the carr<span class=\"_ _2\"></span>ying amount<span class=\"_ _0\"></span> and management did not identify an impa<span class=\"_ _2\"></span>irmen<span class=\"_ _2\"></span>t for this C<span class=\"_ _2\"></span>GU.One p<span class=\"_ _2\"></span>roje<span class=\"_ _2\"></span>ct h<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>s bee<span class=\"_ _2\"></span>n rec<span class=\"_ _2\"></span>ord<span class=\"_ _2\"></span>ed fo<span class=\"_ _2\"></span>r impai<span class=\"_ _2\"></span>rment i<span class=\"_ _2\"></span>n 2022, and o<span class=\"_ _2\"></span>ne wa<span class=\"_ _2\"></span>s impa<span class=\"_ _2\"></span>ired in 202<span class=\"_ _2\"></span>1. T<span class=\"_ _2\"></span>he C<span class=\"_ _2\"></span>ovid-1<span class=\"_ _0\"></span>9 pan<span class=\"_ _2\"></span>demic h<span class=\"_ _2\"></span>as n<span class=\"_ _2\"></span>ot had any dire<span class=\"_ _2\"></span>ct im<span class=\"_ _2\"></span>pac<span class=\"_ _2\"></span>t on th<span class=\"_ _2\"></span>e cal<span class=\"_ _2\"></span>cul<span class=\"_ _2\"></span>ations<span class=\"_ _2\"></span>.Key as<span class=\"_ _2\"></span>sump<span class=\"_ _2\"></span>tion<span class=\"_ _2\"></span>s use<span class=\"_ _2\"></span>d in valu<span class=\"_ _2\"></span>e in use c<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>cul<span class=\"_ _2\"></span>ation<span class=\"_ _2\"></span>s and sensitivity to changes in<span class=\"_ _0\"></span> a<span class=\"_ _2\"></span>ssumptionsThe c<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>culat<span class=\"_ _2\"></span>ion of va<span class=\"_ _2\"></span>lue in use f<span class=\"_ _2\"></span>or bot<span class=\"_ _2\"></span>h elec<span class=\"_ _2\"></span>tro<span class=\"_ _2\"></span>nic an<span class=\"_ _2\"></span>d fire preventio<span class=\"_ _2\"></span>n equipment uni<span class=\"_ _2\"></span>ts is mos<span class=\"_ _2\"></span>t sensiti<span class=\"_ _2\"></span>ve to the following as<span class=\"_ _2\"></span>sumptions: <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>Unit s<span class=\"_ _2\"></span>ales<span class=\"_ _2\"></span>, sale<span class=\"_ _2\"></span>s pri<span class=\"_ _2\"></span>ce, an<span class=\"_ _2\"></span>d gro<span class=\"_ _2\"></span>ss ma<span class=\"_ _2\"></span>rgi<span class=\"_ _2\"></span>n <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>Disc<span class=\"_ _2\"></span>ount rates <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>Gro<span class=\"_ _2\"></span>wth r<span class=\"_ _2\"></span>ates u<span class=\"_ _2\"></span>sed to ex<span class=\"_ _2\"></span>tr<span class=\"_ _2\"></span>apo<span class=\"_ _2\"></span>late c<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>sh flows b<span class=\"_ _2\"></span>eyon<span class=\"_ _2\"></span>d the forec<span class=\"_ _2\"></span>ast per<span class=\"_ _2\"></span>iodClimate-related<span class=\"_ _0\"></span> mat<span class=\"_ _2\"></span>ters<span class=\"ff6 ls0 ws0\"> \u2013 Th<span class=\"_ _2\"></span>e gr<span class=\"_ _2\"></span>oup co<span class=\"_ _2\"></span>nst<span class=\"_ _2\"></span>antly mo<span class=\"_ _2\"></span>nitor<span class=\"_ _2\"></span>s the </span>late<span class=\"_ _2\"></span>st gove<span class=\"_ _2\"></span>rnme<span class=\"_ _2\"></span>nt leg<span class=\"_ _2\"></span>islati<span class=\"_ _2\"></span>on in re<span class=\"_ _2\"></span>latio<span class=\"_ _2\"></span>n to mat<span class=\"_ _2\"></span>ters r<span class=\"_ _2\"></span>el<span class=\"_ _2\"></span>ated to climate<span class=\"_ _2\"></span>. No suc<span class=\"_ _2\"></span>h legisl<span class=\"_ _2\"></span>atio<span class=\"_ _2\"></span>n ha<span class=\"_ _2\"></span>s curr<span class=\"_ _2\"></span>ently b<span class=\"_ _2\"></span>een p<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d that wil<span class=\"_ _2\"></span>l have a nega<span class=\"_ _2\"></span>tive imp<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t on the g<span class=\"_ _2\"></span>roup. T<span class=\"_ _2\"></span>he gr<span class=\"_ _2\"></span>oup wil<span class=\"_ _2\"></span>l adjus<span class=\"_ _2\"></span>t the key a<span class=\"_ _2\"></span>ssum<span class=\"_ _2\"></span>ptions u<span class=\"_ _2\"></span>sed in v<span class=\"_ _2\"></span>alue<span class=\"_ _2\"></span>-in-u<span class=\"_ _2\"></span>se c<span class=\"_ _2\"></span>alcul<span class=\"_ _2\"></span>ation<span class=\"_ _2\"></span>s and s<span class=\"_ _2\"></span>ensiti<span class=\"_ _2\"></span>vit<span class=\"_ _2\"></span>y to cha<span class=\"_ _2\"></span>nges in a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>umption<span class=\"_ _2\"></span>s shoul<span class=\"_ _2\"></span>d a change b<span class=\"_ _2\"></span>e required.Unit sales, sales price, and<span class=\"_ _0\"></span> g<span class=\"_ _2\"></span>ross margin<span class=\"ff6 ls0 ws0\"> - Both unit s<span class=\"_ _2\"></span>ales<span class=\"_ _2\"></span>, sale<span class=\"_ _2\"></span>s </span>pri<span class=\"_ _2\"></span>ce, an<span class=\"_ _2\"></span>d gro<span class=\"_ _2\"></span>ss ma<span class=\"_ _2\"></span>rgin a<span class=\"_ _2\"></span>re af<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d by dem<span class=\"_ _2\"></span>and an<span class=\"_ _2\"></span>d mar<span class=\"_ _2\"></span>ket circumstances. The combination of managements\u2019 in-depth know<span class=\"_ _2\"></span>ledge o<span class=\"_ _2\"></span>f the cur<span class=\"_ _2\"></span>rent d<span class=\"_ _2\"></span>evelop<span class=\"_ _2\"></span>ment in th<span class=\"_ _2\"></span>ese f<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s and ca<span class=\"_ _2\"></span>lcul<span class=\"_ _2\"></span>ated aver<span class=\"_ _2\"></span>ag<span class=\"_ _2\"></span>e value<span class=\"_ _2\"></span>s achi<span class=\"_ _2\"></span>eved ove<span class=\"_ _2\"></span>r pre<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>ding per<span class=\"_ _2\"></span>iod<span class=\"_ _2\"></span>s are use<span class=\"_ _2\"></span>d as th<span class=\"_ _2\"></span>e ba<span class=\"_ _2\"></span>sis fo<span class=\"_ _2\"></span>r the va<span class=\"_ _2\"></span>lue in use c<span class=\"_ _2\"></span>alc<span class=\"_ _2\"></span>ulati<span class=\"_ _2\"></span>on.The g<span class=\"_ _2\"></span>ros<span class=\"_ _2\"></span>s mar<span class=\"_ _2\"></span>gins f<span class=\"_ _2\"></span>or the L<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>dba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d CGU ap<span class=\"_ _2\"></span>plie<span class=\"_ _2\"></span>d in the for<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>st mo<span class=\"_ _2\"></span>del do n<span class=\"_ _2\"></span>ot exce<span class=\"_ _2\"></span>ed 4<span class=\"_ _2\"></span>0 per c<span class=\"_ _2\"></span>ent. D<span class=\"_ _2\"></span>ecr<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d dema<span class=\"_ _2\"></span>nd ca<span class=\"_ _2\"></span>n lead to a d<span class=\"_ _2\"></span>eclin<span class=\"_ _2\"></span>e in the g<span class=\"_ _2\"></span>ros<span class=\"_ _2\"></span>s marg<span class=\"_ _2\"></span>in.Discount rates<span class=\"fff ls0 ws0\"> \u2212 The di<span class=\"_ _2\"></span>sco<span class=\"_ _2\"></span>unt rate i<span class=\"_ _2\"></span>s deri<span class=\"_ _2\"></span>ved f<span class=\"_ _2\"></span>rom th<span class=\"_ _2\"></span>e gro<span class=\"_ _2\"></span>up's </span>intern<span class=\"_ _2\"></span>al r<span class=\"_ _2\"></span>ate of retur<span class=\"_ _2\"></span>n (IRR<span class=\"_ _2\"></span>) and co<span class=\"_ _2\"></span>rre<span class=\"_ _2\"></span>spo<span class=\"_ _2\"></span>nds to WACC<span class=\"_ _2\"></span>. The disc<span class=\"_ _2\"></span>ount r<span class=\"_ _2\"></span>ate rep<span class=\"_ _2\"></span>res<span class=\"_ _2\"></span>ents th<span class=\"_ _2\"></span>e curr<span class=\"_ _2\"></span>ent ma<span class=\"_ _2\"></span>rket a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ssm<span class=\"_ _2\"></span>ent of the ri<span class=\"_ _2\"></span>sks id<span class=\"_ _2\"></span>entif<span class=\"_ _2\"></span>ied, t<span class=\"_ _2\"></span>akin<span class=\"_ _2\"></span>g into cons<span class=\"_ _2\"></span>ider<span class=\"_ _2\"></span>ation th<span class=\"_ _2\"></span>e time va<span class=\"_ _2\"></span>lue of mon<span class=\"_ _2\"></span>ey and in<span class=\"_ _2\"></span>divi<span class=\"_ _2\"></span>dual r<span class=\"_ _2\"></span>isks of th<span class=\"_ _2\"></span>e unde<span class=\"_ _2\"></span>rlying a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s that have not b<span class=\"_ _2\"></span>een in<span class=\"_ _2\"></span>cor<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>ated in th<span class=\"_ _2\"></span>e ca<span class=\"_ _2\"></span>sh f<span class=\"_ _2\"></span>low es<span class=\"_ _2\"></span>timates<span class=\"_ _2\"></span>. The di<span class=\"_ _2\"></span>sco<span class=\"_ _2\"></span>unt rate c<span class=\"_ _2\"></span>alc<span class=\"_ _2\"></span>ulati<span class=\"_ _2\"></span>on is ba<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ed on sp<span class=\"_ _2\"></span>eci<span class=\"_ _2\"></span>fic c<span class=\"_ _2\"></span>ircum<span class=\"_ _2\"></span>sta<span class=\"_ _2\"></span>nce<span class=\"_ _2\"></span>s of the gr<span class=\"_ _2\"></span>oup and its operating segments.The WACC t<span class=\"_ _2\"></span>akes into a<span class=\"_ _2\"></span>cco<span class=\"_ _2\"></span>unt both d<span class=\"_ _2\"></span>ebt an<span class=\"_ _2\"></span>d equit<span class=\"_ _2\"></span>y. The c<span class=\"_ _2\"></span>ost of equi<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y is der<span class=\"_ _2\"></span>ived f<span class=\"_ _2\"></span>rom th<span class=\"_ _2\"></span>e expe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d ret<span class=\"_ _2\"></span>urn on inve<span class=\"_ _2\"></span>stme<span class=\"_ _2\"></span>nt by the gr<span class=\"_ _2\"></span>oup\u2019s inves<span class=\"_ _2\"></span>tors<span class=\"_ _2\"></span>. The c<span class=\"_ _2\"></span>os<span class=\"_ _2\"></span>t of debt i<span class=\"_ _2\"></span>s ba<span class=\"_ _2\"></span>sed o<span class=\"_ _2\"></span>n the inter<span class=\"_ _2\"></span>est-bea<span class=\"_ _2\"></span>ring b<span class=\"_ _2\"></span>orr<span class=\"_ _2\"></span>owings th<span class=\"_ _2\"></span>e gro<span class=\"_ _2\"></span>up is obl<span class=\"_ _2\"></span>iged to se<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>vic<span class=\"_ _2\"></span>e. Se<span class=\"_ _2\"></span>gme<span class=\"_ _2\"></span>nt<span class=\"_ _0\"></span>-spe<span class=\"_ _2\"></span>cif<span class=\"_ _2\"></span>ic ris<span class=\"_ _2\"></span>k is inco<span class=\"_ _2\"></span>rp<span class=\"_ _2\"></span>orate<span class=\"_ _2\"></span>d by app<span class=\"_ _2\"></span>lying in<span class=\"_ _2\"></span>divi<span class=\"_ _2\"></span>dual b<span class=\"_ _2\"></span>eta f<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tors<span class=\"_ _2\"></span>. The b<span class=\"_ _2\"></span>eta f<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s are ev<span class=\"_ _2\"></span>aluate<span class=\"_ _2\"></span>d annua<span class=\"_ _2\"></span>lly ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on pub<span class=\"_ _2\"></span>licly avail<span class=\"_ _2\"></span>able m<span class=\"_ _2\"></span>arket d<span class=\"_ _2\"></span>ata<span class=\"_ _2\"></span>. Adjus<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>s to the dis<span class=\"_ _2\"></span>cou<span class=\"_ _2\"></span>nt rate ar<span class=\"_ _2\"></span>e made to f<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tor in th<span class=\"_ _2\"></span>e spe<span class=\"_ _2\"></span>cifi<span class=\"_ _2\"></span>c amou<span class=\"_ _2\"></span>nt and timing o<span class=\"_ _2\"></span>f the fut<span class=\"_ _2\"></span>ure ta<span class=\"_ _2\"></span>x fl<span class=\"_ _2\"></span>ows in or<span class=\"_ _2\"></span>der to re<span class=\"_ _2\"></span>flec<span class=\"_ _2\"></span>t a pr<span class=\"_ _2\"></span>e-ta<span class=\"_ _2\"></span>x di<span class=\"_ _2\"></span>sco<span class=\"_ _2\"></span>unt rate.Grow<span class=\"_ _2\"></span>th estimate<span class=\"ff6 ls0 ws0\"> - The g<span class=\"_ _2\"></span>row<span class=\"_ _2\"></span>th r<span class=\"_ _2\"></span>ate is ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on ind<span class=\"_ _2\"></span>ustr<span class=\"_ _2\"></span>y </span>knowledge and e<span class=\"_ _0\"></span>x<span class=\"_ _2\"></span>ternal and internal<span class=\"_ _0\"></span> f<span class=\"_ _2\"></span>actors. The mana<span class=\"_ _2\"></span>gement expe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s str<span class=\"_ _2\"></span>ong g<span class=\"_ _2\"></span>row<span class=\"_ _2\"></span>th but r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ognis<span class=\"_ _2\"></span>es that th<span class=\"_ _2\"></span>e spe<span class=\"_ _2\"></span>ed of tech<span class=\"_ _2\"></span>nolog<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>al cha<span class=\"_ _2\"></span>nge and th<span class=\"_ _2\"></span>e pos<span class=\"_ _2\"></span>sibili<span class=\"_ _2\"></span>ty o<span class=\"_ _2\"></span>f new entr<span class=\"_ _2\"></span>ant<span class=\"_ _2\"></span>s ca<span class=\"_ _2\"></span>n have an imp<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t on gr<span class=\"_ _2\"></span>ow<span class=\"_ _2\"></span>th rate a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>sumption<span class=\"_ _2\"></span>s.A sens<span class=\"_ _2\"></span>itivi<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y analy<span class=\"_ _2\"></span>sis ha<span class=\"_ _2\"></span>s be<span class=\"_ _2\"></span>en pe<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>med to de<span class=\"_ _2\"></span>termin<span class=\"_ _2\"></span>e if a rea<span class=\"_ _2\"></span>so<span class=\"_ _2\"></span>nabl<span class=\"_ _2\"></span>e change i<span class=\"_ _2\"></span>n key as<span class=\"_ _2\"></span>sumptio<span class=\"_ _2\"></span>ns would c<span class=\"_ _2\"></span>aus<span class=\"_ _2\"></span>e the ca<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing amoun<span class=\"_ _2\"></span>t to excee<span class=\"_ _2\"></span>d the re<span class=\"_ _2\"></span>cove<span class=\"_ _2\"></span>rab<span class=\"_ _2\"></span>le amo<span class=\"_ _2\"></span>unt. T<span class=\"_ _2\"></span>he gr<span class=\"_ _2\"></span>oup ha<span class=\"_ _2\"></span>s not id<span class=\"_ _2\"></span>entif<span class=\"_ _2\"></span>ied th<span class=\"_ _2\"></span>e nee<span class=\"_ _2\"></span>d for im<span class=\"_ _2\"></span>pair<span class=\"_ _2\"></span>ment, a<span class=\"_ _2\"></span>s th<span class=\"_ _2\"></span>e rec<span class=\"_ _2\"></span>over<span class=\"_ _2\"></span>able amo<span class=\"_ _2\"></span>unt excee<span class=\"_ _2\"></span>ds the c<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ying am<span class=\"_ _2\"></span>ount by sig<span class=\"_ _2\"></span>nifi<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>nt mar<span class=\"_ _2\"></span>gins<span class=\"_ _2\"></span>. Wi<span class=\"_ _2\"></span>th an incr<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>sed d<span class=\"_ _2\"></span>isco<span class=\"_ _2\"></span>unt r<span class=\"_ _2\"></span>ate by 5 per<span class=\"_ _2\"></span>cent<span class=\"_ _2\"></span>age p<span class=\"_ _2\"></span>oint<span class=\"_ _2\"></span>s and/or a re<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tion in t<span class=\"_ _2\"></span>he EBI<span class=\"_ _2\"></span>TDA ter<span class=\"_ _2\"></span>minal v<span class=\"_ _2\"></span>alue by 10 p<span class=\"_ _2\"></span>er ce<span class=\"_ _2\"></span>nt, the re<span class=\"_ _2\"></span>cover<span class=\"_ _2\"></span>abl<span class=\"_ _2\"></span>e amoun<span class=\"_ _2\"></span>t still exce<span class=\"_ _2\"></span>ed<span class=\"_ _2\"></span>s the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing amo<span class=\"_ _2\"></span>unt with a signif<span class=\"_ _2\"></span>icant m<span class=\"_ _2\"></span>argin<span class=\"_ _2\"></span>.A dec<span class=\"_ _2\"></span>rea<span class=\"_ _2\"></span>se in th<span class=\"_ _2\"></span>e gr<span class=\"_ _2\"></span>oss ma<span class=\"_ _2\"></span>rgi<span class=\"_ _2\"></span>n by 5.0 per c<span class=\"_ _2\"></span>ent wo<span class=\"_ _2\"></span>uld not r<span class=\"_ _2\"></span>esult in impa<span class=\"_ _2\"></span>irme<span class=\"_ _2\"></span>nt in the L<span class=\"_ _2\"></span>andb<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>sed C<span class=\"_ _2\"></span>GU.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__52": {
   "value": "NOTE 07 <span class=\"_ _9\"></span> <span class=\"fc6\">OTHER O<span class=\"_ _2\"></span>PER<span class=\"_ _2\"></span>A<span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>ING E<span class=\"_ _2\"></span>XPENSE<span class=\"_ _2\"></span>S, REMUNE<span class=\"_ _2\"></span>RA<span class=\"_ _0\"></span>TION TO AUDITOR AND COS<span class=\"_ _2\"></span>TS FOR </span>DEMERGER, LIST<span class=\"_ _2\"></span>ING AND STRA<span class=\"_ _0\"></span>TEG<span class=\"_ _0\"></span>IC PROC<span class=\"_ _0\"></span>ESSESOther operating expenses inc<span class=\"_ _0\"></span>lude:(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _16e\"> </span><span class=\"ff3 ls53 ws68\">2022<span class=\"_ _2e\"> </span><span class=\"ff6 ls54 ws69\">2021</span></span>T<span class=\"_ _0\"></span>ravel e<span class=\"_ _0\"></span>xpense<span class=\"_ _2\"></span>s<span class=\"_ _47\"> </span><span class=\"ff3 ls5d ws72\">9.<span class=\"_ _2\"></span>4<span class=\"_ _96\"> </span></span><span class=\"ls1 ws1\">5.8</span>Lease expenses<span class=\"_ _a0\"> </span><span class=\"ff3 ls13 ws18\">8.1<span class=\"_ _96\"> </span></span><span class=\"ls58 ws6d\">7.<span class=\"_ _9\"></span>2</span>Co<span class=\"_ _2\"></span>nsultan<span class=\"_ _2\"></span>ts an<span class=\"_ _2\"></span>d other fe<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>, expen<span class=\"_ _2\"></span>ses<span class=\"_ _93\"> </span><span class=\"ff3 ls15 ws1b\">43.<span class=\"_ _2\"></span>8<span class=\"_ _b0\"> </span></span><span class=\"ls58 ws6d\">1<span class=\"_ _2\"></span>7.<span class=\"_ _3\"></span>5</span>Oth<span class=\"_ _2\"></span>er of<span class=\"_ _2\"></span>fi<span class=\"_ _2\"></span>ce exp<span class=\"_ _2\"></span>ense<span class=\"_ _2\"></span>s<span class=\"_ _136\"> </span><span class=\"ff3 ls15 ws1b\">11.<span class=\"_ _2\"></span>8<span class=\"_ _1c2\"> </span></span><span class=\"ls70 ws85\">6.0</span>Insur<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>e fee<span class=\"_ _2\"></span>s<span class=\"_ _67\"> </span><span class=\"ff3 ls15 ws1b\">3.<span class=\"_ _2\"></span>8<span class=\"_ _1c2\"> </span></span><span class=\"ls54 ws69\">3.2</span>To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _1c3\"> </span>76<span class=\"_ _2\"></span>.8<span class=\"_ _b0\"> </span><span class=\"ff6 ls85 ws9b\">39.<span class=\"_ _2\"></span>6</span>Remu<span class=\"_ _2\"></span>ner<span class=\"_ _2\"></span>ation to a<span class=\"_ _2\"></span>udito<span class=\"_ _2\"></span>r is all<span class=\"_ _2\"></span>oc<span class=\"_ _2\"></span>ated a<span class=\"_ _2\"></span>s spe<span class=\"_ _2\"></span>cif<span class=\"_ _2\"></span>ied b<span class=\"_ _2\"></span>elow:(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _16e\"> </span><span class=\"ff3 ls53 ws68\">2022<span class=\"_ _2e\"> </span><span class=\"ff6 ls54 ws69\">2021</span></span>Statutor<span class=\"_ _2\"></span>y audit<span class=\"_ _2\"></span>s<span class=\"_ _1c4\"> </span><span class=\"ff3 ls48 ws5c\">2.3<span class=\"_ _a6\"> </span></span><span class=\"ls55 ws6a\">1<span class=\"_ _2\"></span>.6</span>Other as<span class=\"_ _2\"></span>surance ser<span class=\"_ _2\"></span>vices<span class=\"_ _1c1\"> </span><span class=\"ff3 ls15 ws1b\">0.4<span class=\"_ _1c2\"> </span></span><span class=\"ls5f ws74\">0.5</span>T<span class=\"_ _0\"></span>ot<span class=\"_ _2\"></span>al excl. VA<span class=\"_ _0\"></span>T<span class=\"_ _97\"> </span><span class=\"ls15 ws1b\">2.6<span class=\"_ _1c2\"> </span></span><span class=\"ff6\">2.1</span>Co<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s for t<span class=\"_ _2\"></span>rans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>ns, l<span class=\"_ _2\"></span>isti<span class=\"_ _2\"></span>ng and s<span class=\"_ _2\"></span>tr<span class=\"_ _2\"></span>ateg<span class=\"_ _2\"></span>ic pr<span class=\"_ _2\"></span>oce<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s. Non-r<span class=\"_ _2\"></span>ecurring it<span class=\"_ _0\"></span>emsThe g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up ha<span class=\"_ _2\"></span>s incur<span class=\"_ _2\"></span>red c<span class=\"_ _2\"></span>os<span class=\"_ _2\"></span>ts of a no<span class=\"_ _2\"></span>n-r<span class=\"_ _2\"></span>ecur<span class=\"_ _2\"></span>ring nat<span class=\"_ _2\"></span>ure of NO<span class=\"_ _2\"></span>K 6.7 million in 2022<span class=\"_ _2\"></span>. Th<span class=\"_ _2\"></span>ese ar<span class=\"_ _2\"></span>e cos<span class=\"_ _2\"></span>ts p<span class=\"_ _2\"></span>rimar<span class=\"_ _2\"></span>ily re<span class=\"_ _2\"></span>late<span class=\"_ _2\"></span>d to the ac<span class=\"_ _2\"></span>quisiti<span class=\"_ _2\"></span>on of C<span class=\"_ _2\"></span>. H. Even<span class=\"_ _2\"></span>sen. In 20<span class=\"_ _2\"></span>21 the gr<span class=\"_ _2\"></span>oup inc<span class=\"_ _2\"></span>urr<span class=\"_ _2\"></span>ed cos<span class=\"_ _2\"></span>ts of N<span class=\"_ _2\"></span>OK 9.8 millio<span class=\"_ _2\"></span>n rel<span class=\"_ _2\"></span>ated  th<span class=\"_ _2\"></span>e deme<span class=\"_ _2\"></span>rger a<span class=\"_ _2\"></span>nd sto<span class=\"_ _2\"></span>ck exchange l<span class=\"_ _2\"></span>isting p<span class=\"_ _2\"></span>roc<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>s for Vow Gre<span class=\"_ _2\"></span>en M<span class=\"_ _2\"></span>etal<span class=\"_ _2\"></span>s A<span class=\"_ _2\"></span>S and c<span class=\"_ _2\"></span>ost<span class=\"_ _2\"></span>s rel<span class=\"_ _2\"></span>ated to s<span class=\"_ _2\"></span>trateg<span class=\"_ _3\"></span>y pro<span class=\"_ _2\"></span>ces<span class=\"_ _2\"></span>ses a<span class=\"_ _2\"></span>nd org<span class=\"_ _2\"></span>anis<span class=\"_ _2\"></span>ationa<span class=\"_ _2\"></span>l build-<span class=\"_ _2\"></span>up in the pre<span class=\"_ _2\"></span>par<span class=\"_ _2\"></span>ation f<span class=\"_ _2\"></span>or futu<span class=\"_ _2\"></span>re gr<span class=\"_ _2\"></span>ow<span class=\"_ _2\"></span>th.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__51": {
   "value": "NOTE 07 <span class=\"_ _9\"></span> <span class=\"fc6\">OTHER O<span class=\"_ _2\"></span>PER<span class=\"_ _2\"></span>A<span class=\"_ _1\"></span>T<span class=\"_ _2\"></span>ING E<span class=\"_ _2\"></span>XPENSE<span class=\"_ _2\"></span>S, REMUNE<span class=\"_ _2\"></span>RA<span class=\"_ _0\"></span>TION TO AUDITOR AND COS<span class=\"_ _2\"></span>TS FOR </span>DEMERGER, LIST<span class=\"_ _2\"></span>ING AND STRA<span class=\"_ _0\"></span>TEG<span class=\"_ _0\"></span>IC PROC<span class=\"_ _0\"></span>ESSESOther operating expenses inc<span class=\"_ _0\"></span>lude:(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _16e\"> </span><span class=\"ff3 ls53 ws68\">2022<span class=\"_ _2e\"> </span><span class=\"ff6 ls54 ws69\">2021</span></span>T<span class=\"_ _0\"></span>ravel e<span class=\"_ _0\"></span>xpense<span class=\"_ _2\"></span>s<span class=\"_ _47\"> </span><span class=\"ff3 ls5d ws72\">9.<span class=\"_ _2\"></span>4<span class=\"_ _96\"> </span></span><span class=\"ls1 ws1\">5.8</span>Lease expenses<span class=\"_ _a0\"> </span><span class=\"ff3 ls13 ws18\">8.1<span class=\"_ _96\"> </span></span><span class=\"ls58 ws6d\">7.<span class=\"_ _9\"></span>2</span>Co<span class=\"_ _2\"></span>nsultan<span class=\"_ _2\"></span>ts an<span class=\"_ _2\"></span>d other fe<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>, expen<span class=\"_ _2\"></span>ses<span class=\"_ _93\"> </span><span class=\"ff3 ls15 ws1b\">43.<span class=\"_ _2\"></span>8<span class=\"_ _b0\"> </span></span><span class=\"ls58 ws6d\">1<span class=\"_ _2\"></span>7.<span class=\"_ _3\"></span>5</span>Oth<span class=\"_ _2\"></span>er of<span class=\"_ _2\"></span>fi<span class=\"_ _2\"></span>ce exp<span class=\"_ _2\"></span>ense<span class=\"_ _2\"></span>s<span class=\"_ _136\"> </span><span class=\"ff3 ls15 ws1b\">11.<span class=\"_ _2\"></span>8<span class=\"_ _1c2\"> </span></span><span class=\"ls70 ws85\">6.0</span>Insur<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>e fee<span class=\"_ _2\"></span>s<span class=\"_ _67\"> </span><span class=\"ff3 ls15 ws1b\">3.<span class=\"_ _2\"></span>8<span class=\"_ _1c2\"> </span></span><span class=\"ls54 ws69\">3.2</span>To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _1c3\"> </span>76<span class=\"_ _2\"></span>.8<span class=\"_ _b0\"> </span><span class=\"ff6 ls85 ws9b\">39.<span class=\"_ _2\"></span>6</span>Remu<span class=\"_ _2\"></span>ner<span class=\"_ _2\"></span>ation to a<span class=\"_ _2\"></span>udito<span class=\"_ _2\"></span>r is all<span class=\"_ _2\"></span>oc<span class=\"_ _2\"></span>ated a<span class=\"_ _2\"></span>s spe<span class=\"_ _2\"></span>cif<span class=\"_ _2\"></span>ied b<span class=\"_ _2\"></span>elow:(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _16e\"> </span><span class=\"ff3 ls53 ws68\">2022<span class=\"_ _2e\"> </span><span class=\"ff6 ls54 ws69\">2021</span></span>Statutor<span class=\"_ _2\"></span>y audit<span class=\"_ _2\"></span>s<span class=\"_ _1c4\"> </span><span class=\"ff3 ls48 ws5c\">2.3<span class=\"_ _a6\"> </span></span><span class=\"ls55 ws6a\">1<span class=\"_ _2\"></span>.6</span>Other as<span class=\"_ _2\"></span>surance ser<span class=\"_ _2\"></span>vices<span class=\"_ _1c1\"> </span><span class=\"ff3 ls15 ws1b\">0.4<span class=\"_ _1c2\"> </span></span><span class=\"ls5f ws74\">0.5</span>T<span class=\"_ _0\"></span>ot<span class=\"_ _2\"></span>al excl. VA<span class=\"_ _0\"></span>T<span class=\"_ _97\"> </span><span class=\"ls15 ws1b\">2.6<span class=\"_ _1c2\"> </span></span><span class=\"ff6\">2.1</span>Co<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s for t<span class=\"_ _2\"></span>rans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>ns, l<span class=\"_ _2\"></span>isti<span class=\"_ _2\"></span>ng and s<span class=\"_ _2\"></span>tr<span class=\"_ _2\"></span>ateg<span class=\"_ _2\"></span>ic pr<span class=\"_ _2\"></span>oce<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s. Non-r<span class=\"_ _2\"></span>ecurring it<span class=\"_ _0\"></span>emsThe g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up ha<span class=\"_ _2\"></span>s incur<span class=\"_ _2\"></span>red c<span class=\"_ _2\"></span>os<span class=\"_ _2\"></span>ts of a no<span class=\"_ _2\"></span>n-r<span class=\"_ _2\"></span>ecur<span class=\"_ _2\"></span>ring nat<span class=\"_ _2\"></span>ure of NO<span class=\"_ _2\"></span>K 6.7 million in 2022<span class=\"_ _2\"></span>. Th<span class=\"_ _2\"></span>ese ar<span class=\"_ _2\"></span>e cos<span class=\"_ _2\"></span>ts p<span class=\"_ _2\"></span>rimar<span class=\"_ _2\"></span>ily re<span class=\"_ _2\"></span>late<span class=\"_ _2\"></span>d to the ac<span class=\"_ _2\"></span>quisiti<span class=\"_ _2\"></span>on of C<span class=\"_ _2\"></span>. H. Even<span class=\"_ _2\"></span>sen. In 20<span class=\"_ _2\"></span>21 the gr<span class=\"_ _2\"></span>oup inc<span class=\"_ _2\"></span>urr<span class=\"_ _2\"></span>ed cos<span class=\"_ _2\"></span>ts of N<span class=\"_ _2\"></span>OK 9.8 millio<span class=\"_ _2\"></span>n rel<span class=\"_ _2\"></span>ated  th<span class=\"_ _2\"></span>e deme<span class=\"_ _2\"></span>rger a<span class=\"_ _2\"></span>nd sto<span class=\"_ _2\"></span>ck exchange l<span class=\"_ _2\"></span>isting p<span class=\"_ _2\"></span>roc<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>s for Vow Gre<span class=\"_ _2\"></span>en M<span class=\"_ _2\"></span>etal<span class=\"_ _2\"></span>s A<span class=\"_ _2\"></span>S and c<span class=\"_ _2\"></span>ost<span class=\"_ _2\"></span>s rel<span class=\"_ _2\"></span>ated to s<span class=\"_ _2\"></span>trateg<span class=\"_ _3\"></span>y pro<span class=\"_ _2\"></span>ces<span class=\"_ _2\"></span>ses a<span class=\"_ _2\"></span>nd org<span class=\"_ _2\"></span>anis<span class=\"_ _2\"></span>ationa<span class=\"_ _2\"></span>l build-<span class=\"_ _2\"></span>up in the pre<span class=\"_ _2\"></span>par<span class=\"_ _2\"></span>ation f<span class=\"_ _2\"></span>or futu<span class=\"_ _2\"></span>re gr<span class=\"_ _2\"></span>ow<span class=\"_ _2\"></span>th.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__54": {
   "value": "Remu<span class=\"_ _2\"></span>ner<span class=\"_ _2\"></span>ation to a<span class=\"_ _2\"></span>udito<span class=\"_ _2\"></span>r is all<span class=\"_ _2\"></span>oc<span class=\"_ _2\"></span>ated a<span class=\"_ _2\"></span>s spe<span class=\"_ _2\"></span>cif<span class=\"_ _2\"></span>ied b<span class=\"_ _2\"></span>elow:(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _16e\"> </span><span class=\"ff3 ls53 ws68\">2022<span class=\"_ _2e\"> </span><span class=\"ff6 ls54 ws69\">2021</span></span>Statutor<span class=\"_ _2\"></span>y audit<span class=\"_ _2\"></span>s<span class=\"_ _1c4\"> </span><span class=\"ff3 ls48 ws5c\">2.3<span class=\"_ _a6\"> </span></span><span class=\"ls55 ws6a\">1<span class=\"_ _2\"></span>.6</span>Other as<span class=\"_ _2\"></span>surance ser<span class=\"_ _2\"></span>vices<span class=\"_ _1c1\"> </span><span class=\"ff3 ls15 ws1b\">0.4<span class=\"_ _1c2\"> </span></span><span class=\"ls5f ws74\">0.5</span>T<span class=\"_ _0\"></span>ot<span class=\"_ _2\"></span>al excl. VA<span class=\"_ _0\"></span>T<span class=\"_ _97\"> </span><span class=\"ls15 ws1b\">2.6<span class=\"_ _1c2\"> </span></span><span class=\"ff6\">2.1</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__55": {
   "value": "NOTE 08 <span class=\"_ _9\"></span> <span class=\"fc6 lsc3 ws10f\">INVENTORIES</span>Inventories include:(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _1c5\"> </span><span class=\"ff3 ls0 ws0\">31 D<span class=\"_ _2\"></span>ec 20<span class=\"_ _2\"></span>22<span class=\"_ _1c6\"> </span><span class=\"ff6\">31 De<span class=\"_ _2\"></span>c 2021</span></span>1)Co<span class=\"_ _2\"></span>st of go<span class=\"_ _2\"></span>ods (at co<span class=\"_ _2\"></span>st)54<span class=\"_ _2\"></span>.6<span class=\"_ _2d\"> </span><span class=\"ff6 ls70 ws85\">18<span class=\"_ _2\"></span>.0</span>T<span class=\"_ _0\"></span>ot<span class=\"_ _2\"></span>al invent<span class=\"_ _2\"></span>orie<span class=\"_ _2\"></span>s at cos<span class=\"_ _2\"></span>t<span class=\"_ _df\"> </span><span class=\"ls15 ws1b\">54.6<span class=\"_ _161\"> </span><span class=\"ff6 ls70 ws85\">18.0</span></span>1) Inve<span class=\"_ _2\"></span>nto<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y is u<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d bo<span class=\"_ _2\"></span>th fo<span class=\"_ _2\"></span>r in<span class=\"_ _2\"></span>put i<span class=\"_ _2\"></span>n con<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>tru<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ion c<span class=\"_ _2\"></span>ont<span class=\"_ _2\"></span>rac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s (raw ma<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>ria<span class=\"_ _2\"></span>ls) an<span class=\"_ _2\"></span>d fo<span class=\"_ _2\"></span>r Af<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>rs<span class=\"_ _2\"></span>ale<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__56-1": {
   "value": "NOTE 0<span class=\"_ _2\"></span>9 <span class=\"_ _3\"></span> <span class=\"fc6 lsbf ws10b\">TR<span class=\"_ _2\"></span>ADE RECEIV<span class=\"_ _0\"></span>ABLES</span>(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _1c5\"> </span><span class=\"ff3 ls0 ws0\">31 D<span class=\"_ _2\"></span>ec 20<span class=\"_ _2\"></span>22<span class=\"_ _1c6\"> </span><span class=\"ff6\">31 De<span class=\"_ _2\"></span>c 2021</span></span>Gross trade<span class=\"_ _0\"></span> receivables<span class=\"_ _1c7\"> </span><span class=\"ff3 ls60 ws76\"> 1<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span> <span class=\"_ _10d\"> </span></span><span class=\"ls53 ws68\"> 124.8<span class=\"_ _0\"></span> </span>Allow<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>e for do<span class=\"_ _2\"></span>ubt<span class=\"_ _2\"></span>ful deb<span class=\"_ _2\"></span>ts <span class=\"_ _1c8\"> </span><span class=\"ff3 ls54 ws69\"> (2<span class=\"_ _2\"></span>.6)<span class=\"_ _45\"> </span></span><span class=\"ls62 ws78\"> (2<span class=\"_ _2\"></span>.5)</span>Net trade recei<span class=\"_ _2\"></span>vables<span class=\"_ _f5\"> </span><span class=\"ls0 ws0\"> 192<span class=\"_ _2\"></span>.1 <span class=\"_ _133\"> </span><span class=\"ff6\"> 1<span class=\"_ _2\"></span>22.<span class=\"_ _2\"></span>3 </span></span>T<span class=\"_ _0\"></span>rade receivables are non-interest bearing and generally on 30<span class=\"_ _2\"></span>-60 d<span class=\"_ _2\"></span>ay terms<span class=\"_ _2\"></span>.The a<span class=\"_ _2\"></span>llowa<span class=\"_ _2\"></span>nce fo<span class=\"_ _2\"></span>r doub<span class=\"_ _2\"></span>tf<span class=\"_ _2\"></span>ul debt<span class=\"_ _2\"></span>s pri<span class=\"_ _2\"></span>maril<span class=\"_ _2\"></span>y rel<span class=\"_ _2\"></span>ates to ac<span class=\"_ _2\"></span>cru<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>s made i<span class=\"_ _2\"></span>n the op<span class=\"_ _2\"></span>ening ba<span class=\"_ _2\"></span>lan<span class=\"_ _2\"></span>ce sh<span class=\"_ _2\"></span>eet fo<span class=\"_ _2\"></span>r the E<span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>A gro<span class=\"_ _2\"></span>up.It is cons<span class=\"_ _2\"></span>ider<span class=\"_ _2\"></span>ed that th<span class=\"_ _2\"></span>ere is n<span class=\"_ _2\"></span>o impa<span class=\"_ _2\"></span>irme<span class=\"_ _2\"></span>nt on tra<span class=\"_ _2\"></span>de re<span class=\"_ _2\"></span>cei<span class=\"_ _2\"></span>va-bles i<span class=\"_ _2\"></span>n 2022. T<span class=\"_ _2\"></span>he gr<span class=\"_ _2\"></span>oup ha<span class=\"_ _2\"></span>s clo<span class=\"_ _2\"></span>se on<span class=\"_ _2\"></span>-going co<span class=\"_ _2\"></span>ntac<span class=\"_ _2\"></span>t wi<span class=\"_ _2\"></span>th and goo<span class=\"_ _2\"></span>d kno<span class=\"_ _2\"></span>wledg<span class=\"_ _2\"></span>e of the cus<span class=\"_ _2\"></span>tome<span class=\"_ _2\"></span>rs<span class=\"_ _2\"></span>. The tr<span class=\"_ _2\"></span>ade r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>eiv<span class=\"_ _2\"></span>ables a<span class=\"_ _2\"></span>re rev<span class=\"_ _2\"></span>iewed r<span class=\"_ _2\"></span>egul<span class=\"_ _2\"></span>arl<span class=\"_ _2\"></span>y and eva<span class=\"_ _2\"></span>luated f<span class=\"_ _2\"></span>or po<span class=\"_ _2\"></span>ssibl<span class=\"_ _2\"></span>e impair<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>. As o<span class=\"_ _2\"></span>f 31 D<span class=\"_ _2\"></span>ece<span class=\"_ _2\"></span>mber, the ag<span class=\"_ _2\"></span>ing a<span class=\"_ _2\"></span>nalys<span class=\"_ _2\"></span>is of tr<span class=\"_ _2\"></span>ade r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>eiva<span class=\"_ _2\"></span>ble<span class=\"_ _2\"></span>s is as f<span class=\"_ _2\"></span>oll<span class=\"_ _2\"></span>ows:Neither past Pa<span class=\"_ _2\"></span>st d<span class=\"_ _2\"></span>ue but n<span class=\"_ _2\"></span>ot impai<span class=\"_ _2\"></span>reddue no<span class=\"_ _2\"></span>r (Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _15c\"> </span><span class=\"ff3 ls91 wsa7\">To<span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>l</span>impair<span class=\"_ _2\"></span>ed&lt;30 d<span class=\"_ _2\"></span>ays<span class=\"_ _1c9\"> </span>30<span class=\"_ _2\"></span>-6<span class=\"_ _2\"></span>0 day<span class=\"_ _2\"></span>s<span class=\"_ _1ca\"> </span>61<span class=\"_ _0\"></span>-90 day<span class=\"_ _2\"></span>s<span class=\"_ _1c6\"> </span><span class=\"ls0 ws0\">&gt; 90 day<span class=\"_ _2\"></span>s</span>31 De<span class=\"_ _2\"></span>cemb<span class=\"_ _2\"></span>er 2022<span class=\"_ _a1\"> </span><span class=\"ff3 ls4a ws5e\">192.1<span class=\"_ _4d\"> </span></span><span class=\"ls62 ws78\">106.<span class=\"_ _2\"></span>4<span class=\"_ _db\"> </span></span> 18.6 <span class=\"_ _86\"> </span> 13.<span class=\"_ _2\"></span>3 <span class=\"_ _140\"> </span><span class=\"lsb9 ws105\"> (4.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>)<span class=\"_ _4d\"> </span></span> 5<span class=\"_ _2\"></span>8.0 31 De<span class=\"_ _2\"></span>cemb<span class=\"_ _2\"></span>er 2021<span class=\"_ _1cb\"> </span><span class=\"ff3 ls48 ws5c\">122.3<span class=\"_ _a5\"> </span></span><span class=\"ls58 ws6d\">2<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>1<span class=\"_ _af\"> </span></span> 33.1 <span class=\"_ _142\"> </span><span class=\"ls85 ws9b\"> 19.<span class=\"_ _3\"></span>4<span class=\"_ _2\"></span> <span class=\"_ _148\"> </span></span> 5.<span class=\"_ _2\"></span>5 <span class=\"_ _142\"> </span><span class=\"ls58 ws6d\"> 3<span class=\"_ _2\"></span>7.<span class=\"_ _9\"></span>2<span class=\"_ _3\"></span> </span>The<span class=\"_ _2\"></span>re ar<span class=\"_ _2\"></span>e no disp<span class=\"_ _2\"></span>utes on th<span class=\"_ _2\"></span>e total a<span class=\"_ _2\"></span>mount<span class=\"_ _2\"></span>s pa<span class=\"_ _2\"></span>st d<span class=\"_ _2\"></span>ue 60 day<span class=\"_ _2\"></span>s, but a<span class=\"_ _2\"></span>s note<span class=\"_ _2\"></span>d abo<span class=\"_ _2\"></span>ve, for 2022 t<span class=\"_ _2\"></span>he gr<span class=\"_ _2\"></span>oup ha<span class=\"_ _2\"></span>s an al<span class=\"_ _2\"></span>lowan<span class=\"_ _2\"></span>ce for doub<span class=\"_ _2\"></span>tf<span class=\"_ _2\"></span>ul debt<span class=\"_ _2\"></span>s pri<span class=\"_ _2\"></span>maril<span class=\"_ _2\"></span>y rel<span class=\"_ _2\"></span>ated to the o<span class=\"_ _2\"></span>peni<span class=\"_ _2\"></span>ng bal<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>e she<span class=\"_ _2\"></span>et for th<span class=\"_ _2\"></span>e ET<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>A g<span class=\"_ _2\"></span>roup.The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up ha<span class=\"_ _2\"></span>s a cre<span class=\"_ _2\"></span>dit ri<span class=\"_ _2\"></span>sk insur<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>e agr<span class=\"_ _2\"></span>eem<span class=\"_ _2\"></span>ent (\"<span class=\"_ _2\"></span>kre<span class=\"_ _2\"></span>dit<span class=\"_ _2\"></span>tf<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>sikri<span class=\"_ _2\"></span>ng\"<span class=\"_ _2\"></span>) rel<span class=\"_ _2\"></span>ated to tr<span class=\"_ _2\"></span>ade r<span class=\"_ _2\"></span>ece<span class=\"_ _2\"></span>iva<span class=\"_ _2\"></span>bles<span class=\"_ _2\"></span>, that re<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>es the ultimate c<span class=\"_ _2\"></span>red<span class=\"_ _2\"></span>it risk<span class=\"_ _2\"></span>, with b<span class=\"_ _2\"></span>oth T<span class=\"_ _0\"></span>r<span class=\"_ _2\"></span>yg G<span class=\"_ _2\"></span>ara<span class=\"_ _2\"></span>nti and Al<span class=\"_ _2\"></span>lianz Tr<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>d<span class=\"_ _2\"></span>e<span class=\"_ _3\"></span>. 1)2.4<span class=\"_ _1ce\"> </span><span class=\"ff6 ls61 ws77\">3.7</span>Subsidie<span class=\"_ _2\"></span>sOther items<span class=\"_ _1cf\"> </span><span class=\"ff3 ls15 ws1b\">1<span class=\"_ _2\"></span>3.5<span class=\"_ _1ce\"> </span></span><span class=\"ls85 ws9b\">9.<span class=\"_ _2\"></span>0</span>To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _1d0\"> </span><span class=\"ls6b ws80\">101<span class=\"_ _2\"></span>.5<span class=\"_ _161\"> </span><span class=\"ff6 ls70 ws85\">60.0</span></span>1) Sub<span class=\"_ _2\"></span>sid<span class=\"_ _2\"></span>ie<span class=\"_ _2\"></span>s re<span class=\"_ _2\"></span>lat<span class=\"_ _2\"></span>e to a R&amp;D sp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>if<span class=\"_ _2\"></span>ic pr<span class=\"_ _2\"></span>oj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t de<span class=\"_ _2\"></span>liv<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>ed by t<span class=\"_ _2\"></span>he su<span class=\"_ _2\"></span>bsi<span class=\"_ _2\"></span>dia<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y Asc<span class=\"_ _2\"></span>od<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>o Rob<span class=\"_ _2\"></span>oti<span class=\"_ _2\"></span>cs S<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>A.<span class=\"_ _2\"></span>S in p<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>tn<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>sh<span class=\"_ _2\"></span>ip w<span class=\"_ _2\"></span>ith a Fre<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>h ind<span class=\"_ _2\"></span>us<span class=\"_ _2\"></span>tr<span class=\"_ _2\"></span>ial p<span class=\"_ _2\"></span>lay<span class=\"_ _2\"></span>er.  The p<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>je<span class=\"_ _2\"></span>ct in<span class=\"_ _2\"></span>vol<span class=\"_ _2\"></span>ve<span class=\"_ _2\"></span>s the d<span class=\"_ _2\"></span>el<span class=\"_ _2\"></span>ive<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y of hi<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>h-tec<span class=\"_ _2\"></span>h ro<span class=\"_ _2\"></span>bot<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>s to p<span class=\"_ _2\"></span>rod<span class=\"_ _2\"></span>uc<span class=\"_ _2\"></span>e and c<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>ate m<span class=\"_ _2\"></span>ate<span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>s in n<span class=\"_ _2\"></span>ee<span class=\"_ _2\"></span>d of en<span class=\"_ _2\"></span>ha<span class=\"_ _2\"></span>nce<span class=\"_ _2\"></span>d qu<span class=\"_ _2\"></span>ali<span class=\"_ _2\"></span>tie<span class=\"_ _2\"></span>s i<span class=\"_ _2\"></span>n reg<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>ds t<span class=\"_ _2\"></span>o str<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>th an<span class=\"_ _2\"></span>d we<span class=\"_ _2\"></span>ig<span class=\"_ _2\"></span>ht. The p<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>je<span class=\"_ _2\"></span>ct i<span class=\"_ _2\"></span>s sub<span class=\"_ _2\"></span>sid<span class=\"_ _2\"></span>is<span class=\"_ _2\"></span>ed b<span class=\"_ _2\"></span>y the Fre<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>h re<span class=\"_ _2\"></span>gio<span class=\"_ _2\"></span>n Hau<span class=\"_ _2\"></span>t de Fra<span class=\"_ _2\"></span>nce<span class=\"_ _2\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__57": {
   "value": "NOTE 10 <span class=\"_ _9\"></span> <span class=\"fc6 ls1a ws24\">OTHER R<span class=\"_ _0\"></span>ECEIV<span class=\"_ _0\"></span>ABLE<span class=\"_ _0\"></span>S AND PR<span class=\"_ _0\"></span>EP<span class=\"_ _0\"></span>A<span class=\"_ _1\"></span>YMENTS</span>Other receivables include<span class=\"_ _0\"></span>:(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _1c5\"> </span><span class=\"ff3 ls0 ws0\">31 D<span class=\"_ _2\"></span>ec 20<span class=\"_ _2\"></span>22<span class=\"_ _1c6\"> </span><span class=\"ff6\">31 De<span class=\"_ _2\"></span>c 2021</span></span>V<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>T rec<span class=\"_ _2\"></span>eivable<span class=\"_ _119\"> </span><span class=\"ff3 ls15 ws1b\">24<span class=\"_ _2\"></span>.6<span class=\"_ _161\"> </span></span><span class=\"ls62 ws78\">10.5</span>Prepaid expenses and other it<span class=\"_ _0\"></span>ems<span class=\"_ _1cc\"> </span><span class=\"ff3 ls13 ws18\">45.1<span class=\"_ _161\"> </span></span><span class=\"ls66 ws7b\">26<span class=\"_ _2\"></span>.5</span>Receivables \"Skat<span class=\"_ _2\"></span>tefunn\"<span class=\"_ _1\"></span>/ta<span class=\"_ _2\"></span>x benefit<span class=\"_ _2\"></span>s<span class=\"_ _1cd\"> </span><span class=\"ff3 ls57 ws6c\">1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.9<span class=\"_ _161\"> </span></span><span class=\"ls62 ws78\">10<span class=\"_ _2\"></span>.3</span> 1)Subsidie<span class=\"_ _2\"></span>s2.4<span class=\"_ _1ce\"> </span><span class=\"ff6 ls61 ws77\">3.7</span>Other items<span class=\"_ _1cf\"> </span><span class=\"ff3 ls15 ws1b\">1<span class=\"_ _2\"></span>3.5<span class=\"_ _1ce\"> </span></span><span class=\"ls85 ws9b\">9.<span class=\"_ _2\"></span>0</span>To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _1d0\"> </span><span class=\"ls6b ws80\">101<span class=\"_ _2\"></span>.5<span class=\"_ _161\"> </span><span class=\"ff6 ls70 ws85\">60.0</span></span>1) Sub<span class=\"_ _2\"></span>sid<span class=\"_ _2\"></span>ie<span class=\"_ _2\"></span>s re<span class=\"_ _2\"></span>lat<span class=\"_ _2\"></span>e to a R&amp;D sp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>if<span class=\"_ _2\"></span>ic pr<span class=\"_ _2\"></span>oj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t de<span class=\"_ _2\"></span>liv<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>ed by t<span class=\"_ _2\"></span>he su<span class=\"_ _2\"></span>bsi<span class=\"_ _2\"></span>dia<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y Asc<span class=\"_ _2\"></span>od<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>o Rob<span class=\"_ _2\"></span>oti<span class=\"_ _2\"></span>cs S<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>A.<span class=\"_ _2\"></span>S in p<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>tn<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>sh<span class=\"_ _2\"></span>ip w<span class=\"_ _2\"></span>ith a Fre<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>h ind<span class=\"_ _2\"></span>us<span class=\"_ _2\"></span>tr<span class=\"_ _2\"></span>ial p<span class=\"_ _2\"></span>lay<span class=\"_ _2\"></span>er.  The p<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>je<span class=\"_ _2\"></span>ct in<span class=\"_ _2\"></span>vol<span class=\"_ _2\"></span>ve<span class=\"_ _2\"></span>s the d<span class=\"_ _2\"></span>el<span class=\"_ _2\"></span>ive<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y of hi<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>h-tec<span class=\"_ _2\"></span>h ro<span class=\"_ _2\"></span>bot<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>s to p<span class=\"_ _2\"></span>rod<span class=\"_ _2\"></span>uc<span class=\"_ _2\"></span>e and c<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>ate m<span class=\"_ _2\"></span>ate<span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>s in n<span class=\"_ _2\"></span>ee<span class=\"_ _2\"></span>d of en<span class=\"_ _2\"></span>ha<span class=\"_ _2\"></span>nce<span class=\"_ _2\"></span>d qu<span class=\"_ _2\"></span>ali<span class=\"_ _2\"></span>tie<span class=\"_ _2\"></span>s i<span class=\"_ _2\"></span>n reg<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>ds t<span class=\"_ _2\"></span>o str<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>th an<span class=\"_ _2\"></span>d we<span class=\"_ _2\"></span>ig<span class=\"_ _2\"></span>ht. The p<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>je<span class=\"_ _2\"></span>ct i<span class=\"_ _2\"></span>s sub<span class=\"_ _2\"></span>sid<span class=\"_ _2\"></span>is<span class=\"_ _2\"></span>ed b<span class=\"_ _2\"></span>y the Fre<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>h re<span class=\"_ _2\"></span>gio<span class=\"_ _2\"></span>n Hau<span class=\"_ _2\"></span>t de Fra<span class=\"_ _2\"></span>nce<span class=\"_ _2\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__61": {
   "value": "NOTE 12 <span class=\"_ _9\"></span> <span class=\"fc6 lsbf ws10b\">SHARE CAPIT<span class=\"_ _1\"></span>AL AND SHAREHOLDER INFORMA<span class=\"_ _c8\"></span>T<span class=\"_ _2\"></span>ION</span>31 D<span class=\"_ _2\"></span>ec 20<span class=\"_ _2\"></span>22<span class=\"_ _1c6\"> </span><span class=\"ff6\">31 De<span class=\"_ _2\"></span>c 2021</span>Number of outstanding shares at<span class=\"_ _0\"></span> 1 Januar<span class=\"_ _2\"></span>y<span class=\"_ _b4\"> </span><span class=\"ff3 ls0 ws0\"> 114 6<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>9 870 <span class=\"_ _1d3\"> </span><span class=\"ff6\"> 109 259 870 </span></span>Numb<span class=\"_ _2\"></span>er of out<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>anding s<span class=\"_ _2\"></span>hare<span class=\"_ _2\"></span>s at 31 De<span class=\"_ _2\"></span>cemb<span class=\"_ _2\"></span>er<span class=\"_ _168\"> </span><span class=\"ff3\"> 1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>4 84<span class=\"_ _2\"></span>0 8<span class=\"_ _2\"></span>71 <span class=\"_ _87\"> </span></span> 1<span class=\"_ _2\"></span>14 639 870 Nomi<span class=\"_ _2\"></span>nal va<span class=\"_ _2\"></span>lue NO<span class=\"_ _2\"></span>K per sh<span class=\"_ _2\"></span>are at 31 D<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r<span class=\"_ _1d4\"> </span><span class=\"ff3 ls15 ws1b\">0.0935<span class=\"_ _32\"> </span></span><span class=\"lsbe wsd3\">0.0<span class=\"_ _2\"></span>935</span>Share capital NOK at 31 December<span class=\"_ _1d5\"> </span><span class=\"ff3 ls0 ws0\"> 10 7<span class=\"_ _2\"></span>37 62<span class=\"_ _2\"></span>1 <span class=\"_ _143\"> </span><span class=\"ff6\"> 10 718 8<span class=\"_ _2\"></span>28 </span></span>Vow ASA h<span class=\"_ _2\"></span>as o<span class=\"_ _2\"></span>ne cl<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>ss of sh<span class=\"_ _2\"></span>ares w<span class=\"_ _2\"></span>ith equ<span class=\"_ _2\"></span>al rig<span class=\"_ _2\"></span>hts of a<span class=\"_ _2\"></span>ll shar<span class=\"_ _2\"></span>es.Sha<span class=\"_ _2\"></span>re is<span class=\"_ _2\"></span>sue in 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>2A total nu<span class=\"_ _2\"></span>mber of 20<span class=\"_ _2\"></span>1 00<span class=\"_ _2\"></span>1 empl<span class=\"_ _2\"></span>oyee s<span class=\"_ _2\"></span>tock op<span class=\"_ _2\"></span>tions we<span class=\"_ _2\"></span>re exercis<span class=\"_ _2\"></span>ed at N<span class=\"_ _2\"></span>OK 16.7<span class=\"_ _0\"></span>4 per sha<span class=\"_ _2\"></span>re in S<span class=\"_ _2\"></span>eptemb<span class=\"_ _2\"></span>er 2022<span class=\"_ _2\"></span>. The exercis<span class=\"_ _2\"></span>ed em<span class=\"_ _2\"></span>ploye<span class=\"_ _2\"></span>e stoc<span class=\"_ _2\"></span>k optio<span class=\"_ _2\"></span>ns gen<span class=\"_ _2\"></span>erate<span class=\"_ _2\"></span>d net pr<span class=\"_ _2\"></span>oc<span class=\"_ _2\"></span>ee<span class=\"_ _2\"></span>ds of NO<span class=\"_ _2\"></span>K 3.4 mill<span class=\"_ _2\"></span>ion. T<span class=\"_ _2\"></span>he ne<span class=\"_ _2\"></span>w share c<span class=\"_ _2\"></span>ap<span class=\"_ _2\"></span>ital w<span class=\"_ _2\"></span>as r<span class=\"_ _2\"></span>egis<span class=\"_ _2\"></span>tere<span class=\"_ _2\"></span>d in the thcom<span class=\"_ _2\"></span>pany r<span class=\"_ _2\"></span>egi<span class=\"_ _2\"></span>ste<span class=\"_ _2\"></span>r on 20 Oc<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>er 2022, an<span class=\"_ _2\"></span>d the tota<span class=\"_ _2\"></span>l numbe<span class=\"_ _2\"></span>r of out<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>anding sh<span class=\"_ _2\"></span>are<span class=\"_ _2\"></span>s follow<span class=\"_ _2\"></span>ing the is<span class=\"_ _2\"></span>sue wa<span class=\"_ _2\"></span>s 114 8<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>0 871 shar<span class=\"_ _2\"></span>es. DividendThe g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up did not p<span class=\"_ _2\"></span>ay out di<span class=\"_ _2\"></span>vide<span class=\"_ _2\"></span>nd in 2022<span class=\"_ _2\"></span>.La<span class=\"_ _2\"></span>rge<span class=\"_ _2\"></span>st sh<span class=\"_ _2\"></span>are<span class=\"_ _2\"></span>hol<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>s of Vow ASA &gt; 1%: 31 De<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>mber 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>2Name<span class=\"_ _1d6\"> </span><span class=\"ls0 ws0\"> Numb<span class=\"_ _2\"></span>er <span class=\"_ _81\"> </span>% S<span class=\"_ _2\"></span>hare</span> 1)Inger\u00f8 R<span class=\"_ _2\"></span>eiten Inve<span class=\"_ _2\"></span>stme<span class=\"_ _2\"></span>nt Com<span class=\"_ _2\"></span>pany A<span class=\"_ _2\"></span>S 31 145 0<span class=\"_ _2\"></span>00 <span class=\"_ _149\"> </span><span class=\"ls58 ws6d\">2<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>1<span class=\"_ _2\"></span>%</span> 3)Dale<span class=\"_ _2\"></span>r Inn Limi<span class=\"_ _2\"></span>ted 10<span class=\"_ _0\"></span> 000 000<span class=\"_ _0\"></span> <span class=\"_ _172\"> </span><span class=\"ls61 ws77\">8<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>%</span> 4)Exproco Lim<span class=\"_ _0\"></span>ited 9 960 0<span class=\"_ _2\"></span>00 <span class=\"_ _99\"> </span><span class=\"ls61 ws77\">8.7<span class=\"_ _2\"></span>%</span> 2)Badi<span class=\"_ _2\"></span>n Invest L<span class=\"_ _2\"></span>imite<span class=\"_ _2\"></span>d 9 90<span class=\"_ _2\"></span>0 00<span class=\"_ _2\"></span>0 <span class=\"_ _172\"> </span><span class=\"ls50 ws64\">8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6%</span>Clearstream Banking S.<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>.<span class=\"_ _1d7\"> </span><span class=\"ls0 ws0\">4 551 162<span class=\"_ _198\"> </span><span class=\"ls70 ws85\">4.0<span class=\"_ _2\"></span>%</span></span> 5)Tr<span class=\"_ _3\"></span>e<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>h<span class=\"_ _3\"></span>o<span class=\"_ _2\"></span>m<span class=\"_ _3\"></span> A<span class=\"_ _3\"></span>S 3 362 222 <span class=\"_ _172\"> </span><span class=\"ls5e ws73\">2<span class=\"_ _3\"></span>.9<span class=\"_ _2\"></span>%</span>Fondsavanse AS<span class=\"_ _1d8\"> </span><span class=\"ls3b ws4d\">3 000<span class=\"_ _0\"></span> 000<span class=\"_ _45\"> </span><span class=\"ls50 ws64\">2.<span class=\"_ _2\"></span>6%</span></span>BNP P<span class=\"_ _2\"></span>arib<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>s<span class=\"_ _1d9\"> </span><span class=\"lsb9 ws105\">2 516<span class=\"_ _2\"></span> 51<span class=\"_ _2\"></span>4<span class=\"_ _198\"> </span></span>2<span class=\"_ _2\"></span>.2%State Stre<span class=\"_ _2\"></span>et Ba<span class=\"_ _2\"></span>nk and T<span class=\"_ _0\"></span>r<span class=\"_ _2\"></span>ust C<span class=\"_ _2\"></span>omp<span class=\"_ _1da\"> </span>2 002 5<span class=\"_ _2\"></span>63<span class=\"_ _45\"> </span><span class=\"ls61 ws77\">1<span class=\"_ _3\"></span>.7%</span>Avanz<span class=\"_ _2\"></span>a Ba<span class=\"_ _2\"></span>nk AB<span class=\"_ _1db\"> </span>1 261 315<span class=\"_ _45\"> </span><span class=\"ls5a ws70\">1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>1%</span>To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _1dc\"> </span><span class=\"ff6 ls0 ws0\">77 698 77<span class=\"_ _0\"></span>6<span class=\"_ _80\"> </span><span class=\"ls58 ws6d\">6<span class=\"_ _2\"></span>7.<span class=\"_ _2\"></span>7<span class=\"_ _3\"></span>%</span></span>1) Ing<span class=\"_ _2\"></span>er\u00f8 R<span class=\"_ _2\"></span>eit<span class=\"_ _2\"></span>en Inv<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>tm<span class=\"_ _2\"></span>ent C<span class=\"_ _2\"></span>om<span class=\"_ _2\"></span>pan<span class=\"_ _2\"></span>y AS i<span class=\"_ _2\"></span>s own<span class=\"_ _2\"></span>ed by t<span class=\"_ _2\"></span>he c<span class=\"_ _2\"></span>hai<span class=\"_ _2\"></span>rma<span class=\"_ _2\"></span>n of th<span class=\"_ _2\"></span>e bo<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>d Nar<span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>e Rei<span class=\"_ _2\"></span>ten (65<span class=\"_ _0\"></span>%), and bo<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>d mem<span class=\"_ _2\"></span>be<span class=\"_ _2\"></span>r B\u00e5<span class=\"_ _2\"></span>rd Br<span class=\"_ _2\"></span>ath In<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>r\u00f8 (35%<span class=\"_ _0\"></span>).2) Hen<span class=\"_ _2\"></span>rik B<span class=\"_ _2\"></span>adi<span class=\"_ _2\"></span>n ow<span class=\"_ _2\"></span>ns s<span class=\"_ _2\"></span>har<span class=\"_ _2\"></span>es p<span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>vate<span class=\"_ _2\"></span>ly a<span class=\"_ _2\"></span>nd th<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>ug<span class=\"_ _2\"></span>h hi<span class=\"_ _2\"></span>s ho<span class=\"_ _2\"></span>ldi<span class=\"_ _2\"></span>ng c<span class=\"_ _2\"></span>omp<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>y Bad<span class=\"_ _2\"></span>in Inve<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>t Lim<span class=\"_ _2\"></span>ite<span class=\"_ _2\"></span>d.3<span class=\"_ _0\"></span>) Asgeir Wien owns<span class=\"_ _0\"></span> share<span class=\"_ _2\"></span>s through his hold<span class=\"_ _0\"></span>ing company Daler Inn<span class=\"_ _0\"></span> Limited.4) Jonny H<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>n own<span class=\"_ _2\"></span>s sh<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>es p<span class=\"_ _2\"></span>riv<span class=\"_ _2\"></span>ate<span class=\"_ _2\"></span>ly a<span class=\"_ _2\"></span>nd th<span class=\"_ _2\"></span>rou<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>h hi<span class=\"_ _2\"></span>s hol<span class=\"_ _2\"></span>di<span class=\"_ _2\"></span>ng c<span class=\"_ _2\"></span>omp<span class=\"_ _2\"></span>any E<span class=\"_ _2\"></span>x<span class=\"_ _2\"></span>pro<span class=\"_ _2\"></span>co L<span class=\"_ _2\"></span>imi<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>d. 5) Eige<span class=\"_ _2\"></span>l Ing<span class=\"_ _2\"></span>va<span class=\"_ _2\"></span>r Tho<span class=\"_ _2\"></span>m ha<span class=\"_ _2\"></span>s fu<span class=\"_ _2\"></span>ll o<span class=\"_ _2\"></span>wne<span class=\"_ _2\"></span>rs<span class=\"_ _2\"></span>hi<span class=\"_ _2\"></span>p of T<span class=\"_ _0\"></span>re<span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>om AS<span class=\"_ _2\"></span>, an<span class=\"_ _2\"></span>d hol<span class=\"_ _2\"></span>ds a t<span class=\"_ _2\"></span>ota<span class=\"_ _2\"></span>l own<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>sh<span class=\"_ _2\"></span>ip, d<span class=\"_ _2\"></span>ire<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t and i<span class=\"_ _2\"></span>ndi<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>, of 3.5 pe<span class=\"_ _2\"></span>r ce<span class=\"_ _2\"></span>nt of t<span class=\"_ _2\"></span>he sh<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>. Numb<span class=\"_ _2\"></span>er of s<span class=\"_ _2\"></span>har<span class=\"_ _2\"></span>es own<span class=\"_ _2\"></span>ed by g<span class=\"_ _2\"></span>roup m<span class=\"_ _2\"></span>ana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt and b<span class=\"_ _2\"></span>oar<span class=\"_ _2\"></span>d of di<span class=\"_ _2\"></span>rec<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>rs:Name<span class=\"_ _1dd\"> </span><span class=\"ls0 ws0\">Numb<span class=\"_ _2\"></span>er of sha<span class=\"_ _2\"></span>res in <span class=\"_ _93\"> </span>% Shar<span class=\"_ _2\"></span>e</span> 1)Inger\u00f8 R<span class=\"_ _2\"></span>eiten Inve<span class=\"_ _2\"></span>stme<span class=\"_ _2\"></span>nt Com<span class=\"_ _2\"></span>pany A<span class=\"_ _2\"></span>S 31 145 0<span class=\"_ _2\"></span>00 <span class=\"_ _aa\"> </span>27<span class=\"_ _0\"></span>.12% 2)Henr<span class=\"_ _2\"></span>ik Ba<span class=\"_ _2\"></span>din (CEO) 9 973 333 <span class=\"_ _32\"> </span><span class=\"ls55 ws6a\">8.68%</span> 3)Asgeir Wien (CDO) 10<span class=\"_ _0\"></span> 000 000<span class=\"_ _0\"></span> <span class=\"_ _10d\"> </span><span class=\"ls5a ws70\">8<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>1%</span> 4)Jonny H<span class=\"_ _2\"></span>anse<span class=\"_ _2\"></span>n (COO) 10 04<span class=\"_ _2\"></span>0 00<span class=\"_ _2\"></span>0 <span class=\"_ _10d\"> </span><span class=\"ls88 ws9e\">8<span class=\"_ _3\"></span>.<span class=\"_ _2\"></span>74%</span>Henning Mohn (CRO)<span class=\"_ _1de\"> </span><span class=\"ls0 ws0\"> 145 0<span class=\"_ _2\"></span>00 <span class=\"_ _32\"> </span><span class=\"ls69 ws7e\">0<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>3%</span></span>Erik M<span class=\"_ _2\"></span>agel<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>sen (CFO)<span class=\"_ _1df\"> </span> 73 334 <span class=\"_ _133\"> </span><span class=\"ls50 ws64\">0.<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>6%</span>Bj\u00f8rn Abraham Bache (CCO<span class=\"_ _0\"></span>)<span class=\"_ _11f\"> </span><span class=\"ls0 ws0\"> 25 217 <span class=\"_ _32\"> </span><span class=\"ls5f ws74\">0.02%</span></span>To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _1e0\"> </span><span class=\"ff6 ls0 ws0\"> 61 401 8<span class=\"_ _2\"></span>84 <span class=\"_ _32\"> </span><span class=\"ls59 ws6f\">5<span class=\"_ _2\"></span>3.<span class=\"_ _2\"></span>5%</span></span>1) Ing<span class=\"_ _2\"></span>er\u00f8 R<span class=\"_ _2\"></span>eit<span class=\"_ _2\"></span>en Inv<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>tm<span class=\"_ _2\"></span>ent C<span class=\"_ _2\"></span>om<span class=\"_ _2\"></span>pan<span class=\"_ _2\"></span>y AS i<span class=\"_ _2\"></span>s own<span class=\"_ _2\"></span>ed by t<span class=\"_ _2\"></span>he c<span class=\"_ _2\"></span>hai<span class=\"_ _2\"></span>rma<span class=\"_ _2\"></span>n of th<span class=\"_ _2\"></span>e bo<span class=\"_ _2\"></span>ard N<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>ve R<span class=\"_ _2\"></span>eit<span class=\"_ _2\"></span>en (65 per c<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>t), and bo<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>d mem<span class=\"_ _2\"></span>be<span class=\"_ _2\"></span>r B\u00e5<span class=\"_ _2\"></span>rd Br<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>h Inge<span class=\"_ _2\"></span>r\u00f8 (35 per c<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>t).  2) Hen<span class=\"_ _2\"></span>rik B<span class=\"_ _2\"></span>adi<span class=\"_ _2\"></span>n own<span class=\"_ _2\"></span>s s<span class=\"_ _2\"></span>har<span class=\"_ _2\"></span>es p<span class=\"_ _2\"></span>riv<span class=\"_ _2\"></span>ate<span class=\"_ _2\"></span>ly a<span class=\"_ _2\"></span>nd th<span class=\"_ _2\"></span>rou<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>h hi<span class=\"_ _2\"></span>s hol<span class=\"_ _2\"></span>di<span class=\"_ _2\"></span>ng c<span class=\"_ _2\"></span>omp<span class=\"_ _2\"></span>any B<span class=\"_ _2\"></span>adi<span class=\"_ _2\"></span>n Inve<span class=\"_ _2\"></span>st L<span class=\"_ _2\"></span>imi<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>d.3<span class=\"_ _0\"></span>) Asgeir Wien ow<span class=\"_ _0\"></span>n<span class=\"_ _2\"></span>s shares through his h<span class=\"_ _0\"></span>olding company Daler I<span class=\"_ _0\"></span>nn Limited.4<span class=\"_ _0\"></span>) Jonny Hansen ow<span class=\"_ _0\"></span>n<span class=\"_ _2\"></span>s shares priv<span class=\"_ _0\"></span>ately and through his holding<span class=\"_ _0\"></span> company Exproco Limited.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__62": {
   "value": "Sha<span class=\"_ _2\"></span>re is<span class=\"_ _2\"></span>sue in 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>2A total nu<span class=\"_ _2\"></span>mber of 20<span class=\"_ _2\"></span>1 00<span class=\"_ _2\"></span>1 empl<span class=\"_ _2\"></span>oyee s<span class=\"_ _2\"></span>tock op<span class=\"_ _2\"></span>tions we<span class=\"_ _2\"></span>re exercis<span class=\"_ _2\"></span>ed at N<span class=\"_ _2\"></span>OK 16.7<span class=\"_ _0\"></span>4 per sha<span class=\"_ _2\"></span>re in S<span class=\"_ _2\"></span>eptemb<span class=\"_ _2\"></span>er 2022<span class=\"_ _2\"></span>. The exercis<span class=\"_ _2\"></span>ed em<span class=\"_ _2\"></span>ploye<span class=\"_ _2\"></span>e stoc<span class=\"_ _2\"></span>k optio<span class=\"_ _2\"></span>ns gen<span class=\"_ _2\"></span>erate<span class=\"_ _2\"></span>d net pr<span class=\"_ _2\"></span>oc<span class=\"_ _2\"></span>ee<span class=\"_ _2\"></span>ds of NO<span class=\"_ _2\"></span>K 3.4 mill<span class=\"_ _2\"></span>ion. T<span class=\"_ _2\"></span>he ne<span class=\"_ _2\"></span>w share c<span class=\"_ _2\"></span>ap<span class=\"_ _2\"></span>ital w<span class=\"_ _2\"></span>as r<span class=\"_ _2\"></span>egis<span class=\"_ _2\"></span>tere<span class=\"_ _2\"></span>d in the thcom<span class=\"_ _2\"></span>pany r<span class=\"_ _2\"></span>egi<span class=\"_ _2\"></span>ste<span class=\"_ _2\"></span>r on 20 Oc<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>er 2022, an<span class=\"_ _2\"></span>d the tota<span class=\"_ _2\"></span>l numbe<span class=\"_ _2\"></span>r of out<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>anding sh<span class=\"_ _2\"></span>are<span class=\"_ _2\"></span>s follow<span class=\"_ _2\"></span>ing the is<span class=\"_ _2\"></span>sue wa<span class=\"_ _2\"></span>s 114 8<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>0 871 shar<span class=\"_ _2\"></span>es.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__63": {
   "value": "NOTE 1<span class=\"_ _2\"></span>3 <span class=\"_ _9\"></span> <span class=\"fc6 lsbf ws10b\">BOR<span class=\"_ _0\"></span>ROWING</span>Long-term borrowing(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _1e1\"> </span><span class=\"ff3 ls0 ws0\">31 D<span class=\"_ _2\"></span>ec 20<span class=\"_ _2\"></span>22<span class=\"_ _1c6\"> </span><span class=\"ff6\">31 De<span class=\"_ _2\"></span>c 2021</span></span>Other long-<span class=\"_ _0\"></span>term interest<span class=\"_ _0\"></span>-bear<span class=\"_ _2\"></span>ing debt<span class=\"_ _104\"> </span><span class=\"ff3 ls86 ws9c\">186.2<span class=\"_ _31\"> </span></span><span class=\"ls54 ws69\">233.1</span>Co<span class=\"_ _2\"></span>nditio<span class=\"_ _2\"></span>nal lo<span class=\"_ _2\"></span>ans re<span class=\"_ _2\"></span>late<span class=\"_ _2\"></span>d to R&amp;D (E<span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>A)<span class=\"_ _1e2\"> </span><span class=\"ff3 ls86 ws9c\">6.8<span class=\"_ _1ce\"> </span></span><span class=\"ls58 ws6d\">7.<span class=\"_ _9\"></span>4</span>Bal<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>ce 31 D<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r<span class=\"_ _f5\"> </span>1<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>2<span class=\"_ _3\"></span>.9<span class=\"_ _31\"> </span><span class=\"ff6 ls5f ws74\">240.4</span>Shor<span class=\"_ _2\"></span>t-term borrowing(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _17d\"> </span><span class=\"ff3 ls0 ws0\">31 De<span class=\"_ _2\"></span>c 20<span class=\"_ _2\"></span>22<span class=\"_ _1c6\"> </span><span class=\"ff6\">31 De<span class=\"_ _2\"></span>c 2021</span></span>Oth<span class=\"_ _2\"></span>er sho<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t term inter<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-b<span class=\"_ _2\"></span>ear<span class=\"_ _2\"></span>ing debt <span class=\"_ _da\"> </span><span class=\"ff3 ls4a ws5e\">191<span class=\"_ _2\"></span>.0<span class=\"_ _6b\"> </span></span><span class=\"ls85 ws9b\">39.<span class=\"_ _2\"></span>8</span>Conver<span class=\"_ _2\"></span>tible loan<span class=\"_ _1e3\"> </span><span class=\"ff3 ls6b ws80\">28.5<span class=\"_ _1e4\"> </span></span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   </span>Bal<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>ce 31 D<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r<span class=\"_ _ea\"> </span><span class=\"ls5d ws72\">2<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>9.<span class=\"_ _3\"></span>5<span class=\"_ _6b\"> </span><span class=\"ff6 ls85 ws9b\">39.<span class=\"_ _3\"></span>8</span></span>In June 202<span class=\"_ _2\"></span>1, Vow AS<span class=\"_ _2\"></span>A sec<span class=\"_ _2\"></span>ured N<span class=\"_ _2\"></span>OK 320 mill<span class=\"_ _2\"></span>ion in lo<span class=\"_ _2\"></span>ng-term f<span class=\"_ _2\"></span>inan<span class=\"_ _2\"></span>cing fr<span class=\"_ _2\"></span>om DN<span class=\"_ _2\"></span>B AS<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>, es<span class=\"_ _2\"></span>tabl<span class=\"_ _2\"></span>ishing a st<span class=\"_ _2\"></span>rong f<span class=\"_ _2\"></span>inanc<span class=\"_ _2\"></span>ial foun<span class=\"_ _2\"></span>dation f<span class=\"_ _2\"></span>or fur<span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>er inno<span class=\"_ _2\"></span>vation a<span class=\"_ _2\"></span>nd pro<span class=\"_ _2\"></span>jec<span class=\"_ _2\"></span>t deve<span class=\"_ _2\"></span>lopm<span class=\"_ _2\"></span>ent in land-ba<span class=\"_ _2\"></span>sed industries. The financing arrangement consists of a NO<span class=\"_ _2\"></span>K 1<span class=\"_ _0\"></span>70 mill<span class=\"_ _2\"></span>ion ter<span class=\"_ _2\"></span>m loan f<span class=\"_ _2\"></span>acil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y and a N<span class=\"_ _2\"></span>OK 15<span class=\"_ _2\"></span>0 millio<span class=\"_ _2\"></span>n revo<span class=\"_ _2\"></span>lving cr<span class=\"_ _2\"></span>edit f<span class=\"_ _2\"></span>aci<span class=\"_ _2\"></span>lit<span class=\"_ _2\"></span>y (RCF<span class=\"_ _2\"></span>), both c<span class=\"_ _2\"></span>la<span class=\"_ _2\"></span>ssi<span class=\"_ _2\"></span>fie<span class=\"_ _2\"></span>d as \u201cgr<span class=\"_ _2\"></span>een fina<span class=\"_ _2\"></span>ncing<span class=\"_ _2\"></span>\u201d at at<span class=\"_ _2\"></span>tr<span class=\"_ _2\"></span>act<span class=\"_ _2\"></span>ive ter<span class=\"_ _2\"></span>ms, an<span class=\"_ _2\"></span>d within th<span class=\"_ _2\"></span>e DNB S<span class=\"_ _2\"></span>usta<span class=\"_ _2\"></span>inabl<span class=\"_ _2\"></span>e Pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>t Fram<span class=\"_ _2\"></span>ewor<span class=\"_ _2\"></span>k. T<span class=\"_ _2\"></span>his fr<span class=\"_ _2\"></span>amew<span class=\"_ _2\"></span>ork in<span class=\"_ _2\"></span>clude<span class=\"_ _2\"></span>s a veri<span class=\"_ _2\"></span>fic<span class=\"_ _2\"></span>atio<span class=\"_ _2\"></span>n by DN<span class=\"_ _2\"></span>V<span class=\"_ _0\"></span>, the a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>sura<span class=\"_ _2\"></span>nce an<span class=\"_ _2\"></span>d risk m<span class=\"_ _2\"></span>ana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt comp<span class=\"_ _2\"></span>any, and is ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on the inte<span class=\"_ _2\"></span>rnatio<span class=\"_ _2\"></span>nal G<span class=\"_ _2\"></span>ree<span class=\"_ _2\"></span>n Loa<span class=\"_ _2\"></span>n Prin<span class=\"_ _2\"></span>ciple<span class=\"_ _2\"></span>s (GLP).   Dur<span class=\"_ _2\"></span>ing 2022, Vow AS<span class=\"_ _2\"></span>A rep<span class=\"_ _2\"></span>aid N<span class=\"_ _2\"></span>OK 18<span class=\"_ _2\"></span>.2 mil<span class=\"_ _2\"></span>lion of t<span class=\"_ _2\"></span>he NO<span class=\"_ _2\"></span>K 1<span class=\"_ _0\"></span>70 milli<span class=\"_ _2\"></span>on term lo<span class=\"_ _2\"></span>an wi<span class=\"_ _2\"></span>th DNB<span class=\"_ _2\"></span>, leaving th<span class=\"_ _2\"></span>e prin<span class=\"_ _2\"></span>cipa<span class=\"_ _2\"></span>l loan a<span class=\"_ _2\"></span>mount draw<span class=\"_ _2\"></span>n to NOK 1<span class=\"_ _2\"></span>51.8 mil<span class=\"_ _2\"></span>lion p<span class=\"_ _2\"></span>er 31 De<span class=\"_ _2\"></span>cem<span class=\"_ _2\"></span>ber 2022<span class=\"_ _2\"></span>. Th<span class=\"_ _2\"></span>e RCF fa<span class=\"_ _2\"></span>cilit<span class=\"_ _2\"></span>y wa<span class=\"_ _2\"></span>s dr<span class=\"_ _2\"></span>awn with N<span class=\"_ _2\"></span>OK 1<span class=\"_ _2\"></span>35 millio<span class=\"_ _2\"></span>n as p<span class=\"_ _2\"></span>er 31 D<span class=\"_ _2\"></span>ece<span class=\"_ _2\"></span>mber 2022<span class=\"_ _2\"></span>.The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up ha<span class=\"_ _2\"></span>s loan<span class=\"_ _2\"></span>s with DN<span class=\"_ _2\"></span>B with a tot<span class=\"_ _2\"></span>al bal<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>ce of N<span class=\"_ _2\"></span>OK 324 milli<span class=\"_ _2\"></span>on, of wh<span class=\"_ _2\"></span>ich NO<span class=\"_ _2\"></span>K 37<span class=\"_ _1\"></span>.<span class=\"_ _2\"></span>2 milli<span class=\"_ _2\"></span>on is the r<span class=\"_ _2\"></span>emai<span class=\"_ _2\"></span>ning bal<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>e rel<span class=\"_ _2\"></span>ated to th<span class=\"_ _2\"></span>e acqui<span class=\"_ _2\"></span>sition o<span class=\"_ _2\"></span>f ET<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>A in 20<span class=\"_ _2\"></span>1<span class=\"_ _0\"></span>9. Scan<span class=\"_ _2\"></span>ship ha<span class=\"_ _2\"></span>s lo<span class=\"_ _2\"></span>an with Inn<span class=\"_ _2\"></span>ova<span class=\"_ _2\"></span>sjon N<span class=\"_ _2\"></span>org<span class=\"_ _2\"></span>e with a ba<span class=\"_ _2\"></span>lan<span class=\"_ _2\"></span>ce of N<span class=\"_ _2\"></span>OK 15 mil<span class=\"_ _2\"></span>lion<span class=\"_ _2\"></span>. The gro<span class=\"_ _2\"></span>up ha<span class=\"_ _2\"></span>s NO<span class=\"_ _2\"></span>K 1<span class=\"_ _0\"></span>9<span class=\"_ _2\"></span>1 millio<span class=\"_ _2\"></span>n cl<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>sif<span class=\"_ _2\"></span>ied a<span class=\"_ _2\"></span>s sho<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>-term b<span class=\"_ _2\"></span>orr<span class=\"_ _2\"></span>owing a<span class=\"_ _2\"></span>s of 31 De<span class=\"_ _2\"></span>cemb<span class=\"_ _2\"></span>er 2022<span class=\"_ _2\"></span>.Ba<span class=\"_ _2\"></span>nk over<span class=\"_ _2\"></span>draf<span class=\"_ _2\"></span>t / tr<span class=\"_ _2\"></span>ade f<span class=\"_ _2\"></span>inan<span class=\"_ _2\"></span>ce f<span class=\"_ _2\"></span>acili<span class=\"_ _2\"></span>ty<span class=\"_ _2\"></span>: (Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _1e1\"> </span><span class=\"ff3 ls0 ws0\">31 D<span class=\"_ _2\"></span>ec 20<span class=\"_ _2\"></span>22<span class=\"_ _1c6\"> </span><span class=\"ff6\">31 De<span class=\"_ _2\"></span>c 2021</span></span>Bank over<span class=\"_ _2\"></span>draf<span class=\"_ _2\"></span>t facil<span class=\"_ _2\"></span>ity<span class=\"_ _1e5\"> </span><span class=\"ff3 ls13 ws18\">26.1<span class=\"_ _d9\"> </span></span><span class=\"ls85 ws9b\">(<span class=\"_ _2\"></span>9.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>)</span>T<span class=\"_ _0\"></span>rade finance facility<span class=\"_ _1e6\"> </span><span class=\"ff3 ls16 ws1d\">35.3<span class=\"_ _2d\"> </span></span><span class=\"ls8a ws6e\">11.2</span>Bal<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>ce 31 D<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r<span class=\"_ _10b\"> </span><span class=\"ls36 ws48\">61.<span class=\"_ _2\"></span>4<span class=\"_ _1ce\"> </span></span><span class=\"ff6\">2.1</span>Sc<span class=\"_ _2\"></span>ansh<span class=\"_ _2\"></span>ip AS h<span class=\"_ _2\"></span>as a b<span class=\"_ _2\"></span>ank ove<span class=\"_ _2\"></span>rdr<span class=\"_ _2\"></span>af<span class=\"_ _2\"></span>t fac<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y with a l<span class=\"_ _2\"></span>imit of N<span class=\"_ _2\"></span>OK 65 milli<span class=\"_ _2\"></span>on, a<span class=\"_ _2\"></span>s well a<span class=\"_ _2\"></span>s a tr<span class=\"_ _2\"></span>ade f<span class=\"_ _2\"></span>inan<span class=\"_ _2\"></span>ce f<span class=\"_ _2\"></span>acili<span class=\"_ _2\"></span>ty w<span class=\"_ _2\"></span>ith limit o<span class=\"_ _2\"></span>f NOK 4<span class=\"_ _2\"></span>0 milli<span class=\"_ _2\"></span>on, in tot<span class=\"_ _2\"></span>al NO<span class=\"_ _2\"></span>K 105 millio<span class=\"_ _2\"></span>n. T<span class=\"_ _2\"></span>he inter<span class=\"_ _2\"></span>est r<span class=\"_ _2\"></span>ate for th<span class=\"_ _2\"></span>e bank over<span class=\"_ _2\"></span>draf<span class=\"_ _2\"></span>t f<span class=\"_ _2\"></span>acil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y is curr<span class=\"_ _2\"></span>ently NIB<span class=\"_ _2\"></span>OR 1M + 2<span class=\"_ _2\"></span>.2% p.<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>.C.<span class=\"_ _2\"></span>H. Eve<span class=\"_ _2\"></span>nsen h<span class=\"_ _2\"></span>as dr<span class=\"_ _2\"></span>awn N<span class=\"_ _2\"></span>OK 7<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>7 mill<span class=\"_ _2\"></span>ion ba<span class=\"_ _2\"></span>nk over<span class=\"_ _2\"></span>draf<span class=\"_ _2\"></span>t f<span class=\"_ _2\"></span>acil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y with a lim<span class=\"_ _2\"></span>it of NO<span class=\"_ _2\"></span>K 10 millio<span class=\"_ _2\"></span>n.CovenantsVow ASA h<span class=\"_ _2\"></span>as th<span class=\"_ _2\"></span>e foll<span class=\"_ _2\"></span>owing cov<span class=\"_ _2\"></span>enant<span class=\"_ _2\"></span>s for l<span class=\"_ _2\"></span>oans<span class=\"_ _2\"></span>, bank ov<span class=\"_ _2\"></span>erdr<span class=\"_ _2\"></span>af<span class=\"_ _2\"></span>t and tr<span class=\"_ _2\"></span>ade f<span class=\"_ _2\"></span>inan<span class=\"_ _2\"></span>ce f<span class=\"_ _2\"></span>acili<span class=\"_ _2\"></span>ty in D<span class=\"_ _2\"></span>NB A<span class=\"_ _2\"></span>SA<span class=\"_ _2\"></span>, w<span class=\"_ _2\"></span>hich ar<span class=\"_ _2\"></span>e rel<span class=\"_ _2\"></span>evant to mea<span class=\"_ _2\"></span>sur<span class=\"_ _2\"></span>e as of 31 D<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2022: <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>Deb<span class=\"_ _2\"></span>t Ser<span class=\"_ _3\"></span>vic<span class=\"_ _2\"></span>e Cove<span class=\"_ _2\"></span>ra<span class=\"_ _2\"></span>ge Ratio (D<span class=\"_ _2\"></span>SCR) to b<span class=\"_ _2\"></span>e &gt; 1,<span class=\"_ _2\"></span>3x  (1,7x per 31 De<span class=\"_ _2\"></span>cemb<span class=\"_ _2\"></span>er 2022) <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>Minimum e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y r<span class=\"_ _2\"></span>atio of 35 per c<span class=\"_ _2\"></span>ent of tot<span class=\"_ _2\"></span>al a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts  (37 per ce<span class=\"_ _2\"></span>nt at 31 De<span class=\"_ _2\"></span>cemb<span class=\"_ _2\"></span>er 2022) <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>NIBD/EBI<span class=\"_ _2\"></span>TDA r<span class=\"_ _2\"></span>atio n<span class=\"_ _2\"></span>ot to excee<span class=\"_ _2\"></span>d 4x  (3,6x per 31 De<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>mber 202<span class=\"_ _2\"></span>2) <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>Any ad<span class=\"_ _2\"></span>dition<span class=\"_ _2\"></span>al loa<span class=\"_ _2\"></span>ns ra<span class=\"_ _2\"></span>ise<span class=\"_ _2\"></span>d in the Gr<span class=\"_ _2\"></span>oup to be a<span class=\"_ _2\"></span>ppr<span class=\"_ _2\"></span>oved  by DN<span class=\"_ _2\"></span>B AS<span class=\"_ _2\"></span>AThe Vow gr<span class=\"_ _2\"></span>oup is n<span class=\"_ _2\"></span>ot in bre<span class=\"_ _2\"></span>ach wi<span class=\"_ _2\"></span>th the cov<span class=\"_ _2\"></span>enant<span class=\"_ _2\"></span>s a<span class=\"_ _2\"></span>s of 31 December<span class=\"_ _0\"></span> 2022.Mortg<span class=\"_ _2\"></span>agesBo<span class=\"_ _2\"></span>ok valu<span class=\"_ _2\"></span>e of a<span class=\"_ _2\"></span>sset<span class=\"_ _2\"></span>s se<span class=\"_ _2\"></span>curi<span class=\"_ _2\"></span>ng the ban<span class=\"_ _2\"></span>k loan a<span class=\"_ _2\"></span>nd over<span class=\"_ _2\"></span>draf<span class=\"_ _2\"></span>t f<span class=\"_ _2\"></span>acil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y:(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _1e1\"> </span><span class=\"ff3 ls0 ws0\">31 D<span class=\"_ _2\"></span>ec 20<span class=\"_ _2\"></span>22<span class=\"_ _1c6\"> </span><span class=\"ff6\">31 De<span class=\"_ _2\"></span>c 2021</span></span>Proper<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, plant and equipment<span class=\"_ _1e7\"> </span><span class=\"ff3 ls57 ws6c\">4<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>.9<span class=\"_ _161\"> </span></span><span class=\"ls1d ws2e\">22.<span class=\"_ _2\"></span>3</span>Invento<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y<span class=\"_ _1e8\"> </span><span class=\"ff3 ls15 ws1b\">54<span class=\"_ _2\"></span>.6<span class=\"_ _2d\"> </span></span><span class=\"ls70 ws85\">18<span class=\"_ _2\"></span>.0</span>T<span class=\"_ _0\"></span>rade receivables<span class=\"_ _1e9\"> </span><span class=\"ff3\">192<span class=\"_ _2\"></span>.1<span class=\"_ _192\"> </span></span><span class=\"ls1d ws2e\">122.<span class=\"_ _2\"></span>3</span>T<span class=\"_ _0\"></span>ot<span class=\"_ _2\"></span>al valu<span class=\"_ _2\"></span>e of as<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>ts pl<span class=\"_ _2\"></span>edge<span class=\"_ _2\"></span>d<span class=\"_ _1ea\"> </span>290.6<span class=\"_ _31\"> </span><span class=\"ff6 ls64 ws7a\">162<span class=\"_ _2\"></span>.6</span>Reconciliation of liabi<span class=\"_ _0\"></span>lities from financing activ<span class=\"_ _2\"></span>itiesBan<span class=\"_ _2\"></span>k overdr<span class=\"_ _2\"></span>af<span class=\"_ _2\"></span>t and Lea<span class=\"_ _2\"></span>sing (Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _1eb\"> </span><span class=\"ff6 ls5f ws74\">Bor<span class=\"_ _2\"></span>rowings</span>trade finance facilit<span class=\"_ _2\"></span>yliailities<span class=\"_ _12e\"> </span><span class=\"ff3 ls91 wsa7\">To<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>l</span>At 1 Janua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y 2022<span class=\"_ _1ec\"> </span><span class=\"ls5f ws74\">280.<span class=\"_ _2\"></span>3<span class=\"_ _1ed\"> </span></span>2.1<span class=\"_ _a5\"> </span>25.1<span class=\"_ _1bd\"> </span><span class=\"ff3 ls63 ws79\">3<span class=\"_ _3\"></span>0<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>5</span>Procee<span class=\"_ _2\"></span>ds from borrowings<span class=\"_ _1ee\"> </span>1<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>9.<span class=\"_ _2\"></span>2<span class=\"_ _7d\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _115\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _18b\"> </span><span class=\"ff3 ls5d ws72\">1<span class=\"_ _3\"></span>4<span class=\"_ _2\"></span>9.<span class=\"_ _2\"></span>2</span></span>Repayme<span class=\"_ _2\"></span>nt of borr<span class=\"_ _2\"></span>owings<span class=\"_ _1ef\"> </span>(<span class=\"_ _2\"></span>4<span class=\"_ _3\"></span>7.<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>)<span class=\"_ _1f0\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _115\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _132\"> </span><span class=\"ff3 ls63 ws79\">(<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>7.<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>)</span></span>Payment of lease liabilities<span class=\"_ _68\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _1f0\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _4d\"> </span><span class=\"lsb4 wsff\">(12<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8)<span class=\"_ _aa\"> </span><span class=\"ff3 lsb5 ws100\">(1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8)</span></span>Net us<span class=\"_ _2\"></span>e of ban<span class=\"_ _2\"></span>k overdr<span class=\"_ _2\"></span>af<span class=\"_ _2\"></span>t an<span class=\"_ _2\"></span>d trad<span class=\"_ _2\"></span>e fina<span class=\"_ _2\"></span>nce f<span class=\"_ _2\"></span>aci<span class=\"_ _2\"></span>lit<span class=\"_ _2\"></span>y<span class=\"_ _16a\"> </span><span class=\"ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _163\"> </span><span class=\"ls85 ws9b\">59.<span class=\"_ _2\"></span>4<span class=\"_ _6b\"> </span></span> <span class=\"_ _8\"> </span>-   <span class=\"_ _12e\"> </span><span class=\"ff3 ls5d ws72\">5<span class=\"_ _2\"></span>9.<span class=\"_ _2\"></span>4</span></span>Interests paid<span class=\"_ _b3\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _37\"> </span>(0.1<span class=\"_ _2\"></span>)<span class=\"_ _32\"> </span><span class=\"ls70 ws85\">1.0<span class=\"_ _45\"> </span><span class=\"ff3 ls57 ws6c\">0<span class=\"_ _2\"></span>.9</span></span>To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _114\"> </span>381<span class=\"_ _2\"></span>.5<span class=\"_ _5c\"> </span>61<span class=\"_ _2\"></span>.4<span class=\"_ _132\"> </span><span class=\"ls54 ws69\">1<span class=\"_ _2\"></span>3.<span class=\"_ _2\"></span>3<span class=\"_ _aa\"> </span></span><span class=\"ls6a ws7f\">456.2</span>Non-<span class=\"_ _2\"></span>cash changesNew lea<span class=\"_ _2\"></span>sing contr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>ts<span class=\"_ _1f1\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _1f0\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _aa\"> </span><span class=\"ls54 ws69\">23.5<span class=\"_ _13d\"> </span><span class=\"ff3 ls15 ws1b\">23.5</span></span>Effec<span class=\"_ _2\"></span>t of e<span class=\"_ _0\"></span>xchange differenc<span class=\"_ _2\"></span>es<span class=\"_ _130\"> </span>2.4<span class=\"_ _165\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _149\"> </span><span class=\"ls61 ws77\">0<span class=\"_ _2\"></span>.7<span class=\"_ _45\"> </span><span class=\"ff3 ls13 ws18\">3.1</span></span>T<span class=\"_ _0\"></span>otal non-c<span class=\"_ _2\"></span>ash changes<span class=\"_ _1f2\"> </span>2.4<span class=\"_ _165\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _a4\"> </span><span class=\"ls7c ws92\">24<span class=\"_ _2\"></span>.2<span class=\"_ _13d\"> </span></span>26.6At 31 De<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>mber 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>2<span class=\"_ _1f3\"> </span>384<span class=\"_ _2\"></span>.0<span class=\"_ _5c\"> </span>61.<span class=\"_ _2\"></span>4<span class=\"_ _148\"> </span><span class=\"ls58 ws6d\">3<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>5<span class=\"_ _1bd\"> </span></span><span class=\"ls6d ws82\">4<span class=\"_ _2\"></span>82.8</span>Ban<span class=\"_ _2\"></span>k overdr<span class=\"_ _2\"></span>af<span class=\"_ _2\"></span>t and Lea<span class=\"_ _2\"></span>sing (Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _1eb\"> </span><span class=\"ff6 ls5f ws74\">Bor<span class=\"_ _2\"></span>rowings</span>trade finance facilit<span class=\"_ _2\"></span>yliailities<span class=\"_ _12e\"> </span><span class=\"ff3 ls91 wsa7\">To<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>l</span>At 1 Janua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y 2021<span class=\"_ _1ec\"> </span>132<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3<span class=\"_ _5c\"> </span>14.8<span class=\"_ _77\"> </span><span class=\"ls58 ws6d\">1<span class=\"_ _2\"></span>7.<span class=\"_ _9\"></span>8<span class=\"_ _1bd\"> </span><span class=\"ff3 ls57 ws6c\">1<span class=\"_ _3\"></span>6<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>.9</span></span>Procee<span class=\"_ _2\"></span>ds from borrowings<span class=\"_ _1f4\"> </span>174<span class=\"_ _3\"></span>.<span class=\"_ _2\"></span>0<span class=\"_ _1f5\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _115\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _142\"> </span><span class=\"ff3 ls5b ws1e\">174<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>0</span></span>Repayme<span class=\"_ _2\"></span>nt of borr<span class=\"_ _2\"></span>owings<span class=\"_ _1f6\"> </span>(26.0)<span class=\"_ _14c\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _115\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _140\"> </span><span class=\"ff3 ls15 ws1b\">(26.0)</span></span>Payment of lease liabilities<span class=\"_ _68\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _1f0\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _a5\"> </span><span class=\"lsb6 ws101\">(<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6)<span class=\"_ _149\"> </span><span class=\"ff3 ls62 ws78\">(8<span class=\"_ _2\"></span>.6)</span></span>Net us<span class=\"_ _2\"></span>e of ban<span class=\"_ _2\"></span>k overdr<span class=\"_ _2\"></span>af<span class=\"_ _2\"></span>t an<span class=\"_ _2\"></span>d trad<span class=\"_ _2\"></span>e fina<span class=\"_ _2\"></span>nce f<span class=\"_ _2\"></span>aci<span class=\"_ _2\"></span>lit<span class=\"_ _2\"></span>y<span class=\"_ _16a\"> </span><span class=\"ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _48\"> </span><span class=\"ls61 ws77\">(1<span class=\"_ _2\"></span>2<span class=\"_ _3\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _db\"> </span></span> <span class=\"_ _9\"> </span>-   <span class=\"_ _1bd\"> </span><span class=\"ff3 ls60 ws76\">(1<span class=\"_ _3\"></span>2<span class=\"_ _2\"></span>.7<span class=\"_ _3\"></span>)</span></span>Interests paid<span class=\"_ _b3\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _37\"> </span><span class=\"ls66 ws7b\">(0.1<span class=\"_ _2\"></span>)<span class=\"_ _45\"> </span></span> <span class=\"_ _8\"> </span>-   <span class=\"_ _13d\"> </span><span class=\"ff3 ls70 ws85\">(0.1<span class=\"_ _2\"></span>)</span></span>To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _114\"> </span>28<span class=\"_ _2\"></span>0.3<span class=\"_ _1ed\"> </span>2<span class=\"_ _2\"></span>.1<span class=\"_ _12d\"> </span><span class=\"ls85 ws9b\">9.<span class=\"_ _3\"></span>2<span class=\"_ _140\"> </span></span><span class=\"ls67 ws7d\">291<span class=\"_ _2\"></span>.5</span>Non-<span class=\"_ _2\"></span>cash changesBusiness combinat<span class=\"_ _0\"></span>ion<span class=\"_ _1f7\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _1f0\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _aa\"> </span><span class=\"ls56 ws6b\">16.2<span class=\"_ _149\"> </span><span class=\"ff3 ls86 ws9c\">16.<span class=\"_ _2\"></span>2</span></span>Effec<span class=\"_ _2\"></span>t of e<span class=\"_ _0\"></span>xchange differenc<span class=\"_ _2\"></span>es<span class=\"_ _1f8\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _1f0\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _132\"> </span><span class=\"ls66 ws7b\">(0<span class=\"_ _2\"></span>.2<span class=\"_ _2\"></span>)<span class=\"_ _10d\"> </span></span><span class=\"ff3 ws0\">(0.<span class=\"_ _2\"></span>2)</span></span>T<span class=\"_ _0\"></span>otal non-c<span class=\"_ _2\"></span>ash changes<span class=\"_ _1f9\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _1f0\"> </span> <span class=\"_ _8\"> </span>-   <span class=\"_ _aa\"> </span><span class=\"ls56 ws6b\">16.0<span class=\"_ _13d\"> </span></span><span class=\"ls15 ws1b\">16.0</span>At 31 De<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>mber 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>1<span class=\"_ _1f3\"> </span><span class=\"ff6 ls5f ws74\">280.<span class=\"_ _2\"></span>3<span class=\"_ _46\"> </span></span><span class=\"ff6\">2<span class=\"_ _2\"></span>.1<span class=\"_ _a5\"> </span>25.1<span class=\"_ _1bd\"> </span></span><span class=\"ls63 ws79\">3<span class=\"_ _3\"></span>0<span class=\"_ _3\"></span>7.<span class=\"_ _2\"></span>5</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__64": {
   "value": "NOTE 1<span class=\"_ _2\"></span>4 <span class=\"_ _3\"></span> <span class=\"fc6 ls1a ws24\">CONVERTIBLE L<span class=\"_ _0\"></span>OA<span class=\"_ _0\"></span>N</span> A par<span class=\"_ _2\"></span>t of t<span class=\"_ _2\"></span>he set<span class=\"_ _2\"></span>tlem<span class=\"_ _2\"></span>ent of the p<span class=\"_ _2\"></span>urch<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>e pri<span class=\"_ _2\"></span>ce for C H E<span class=\"_ _2\"></span>vense<span class=\"_ _2\"></span>n in 2022 wa<span class=\"_ _2\"></span>s a Vendo<span class=\"_ _2\"></span>r Note of N<span class=\"_ _2\"></span>OK 25 mill<span class=\"_ _2\"></span>ion to the S<span class=\"_ _2\"></span>ell<span class=\"_ _2\"></span>er to be se<span class=\"_ _2\"></span>ttl<span class=\"_ _2\"></span>ed 14 mo<span class=\"_ _2\"></span>nths af<span class=\"_ _2\"></span>ter th<span class=\"_ _2\"></span>e closing d<span class=\"_ _2\"></span>ate. The Vend<span class=\"_ _2\"></span>or note is inter<span class=\"_ _2\"></span>est f<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>e and inc<span class=\"_ _2\"></span>lude a r<span class=\"_ _2\"></span>ight fo<span class=\"_ _2\"></span>r the S<span class=\"_ _2\"></span>eller to d<span class=\"_ _2\"></span>eman<span class=\"_ _2\"></span>d set<span class=\"_ _2\"></span>tlem<span class=\"_ _2\"></span>ent in Vow share<span class=\"_ _2\"></span>s lis<span class=\"_ _2\"></span>ted on th<span class=\"_ _2\"></span>e Oslo Sto<span class=\"_ _2\"></span>ck E<span class=\"_ _2\"></span>xchange f<span class=\"_ _2\"></span>or NO<span class=\"_ _2\"></span>K 25 per sh<span class=\"_ _2\"></span>are. T<span class=\"_ _2\"></span>he Vendo<span class=\"_ _2\"></span>r note ha<span class=\"_ _2\"></span>s be<span class=\"_ _2\"></span>en va<span class=\"_ _2\"></span>lued at N<span class=\"_ _2\"></span>OK 28.<span class=\"_ _2\"></span>3m, whi<span class=\"_ _2\"></span>ch is the su<span class=\"_ _2\"></span>m of i) th<span class=\"_ _2\"></span>e net pr<span class=\"_ _2\"></span>esen<span class=\"_ _2\"></span>t value of f<span class=\"_ _2\"></span>utur<span class=\"_ _2\"></span>e paym<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s, and ii<span class=\"_ _2\"></span>) the f<span class=\"_ _2\"></span>air va<span class=\"_ _2\"></span>lue of the c<span class=\"_ _2\"></span>onver<span class=\"_ _2\"></span>sio<span class=\"_ _2\"></span>n right<span class=\"_ _2\"></span>s.The v<span class=\"_ _2\"></span>endo<span class=\"_ _2\"></span>r note wa<span class=\"_ _2\"></span>s re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d at fa<span class=\"_ _2\"></span>ir value at t<span class=\"_ _2\"></span>he tra<span class=\"_ _2\"></span>nsa<span class=\"_ _2\"></span>ctio<span class=\"_ _2\"></span>n date, fo<span class=\"_ _2\"></span>r both th<span class=\"_ _2\"></span>e princ<span class=\"_ _2\"></span>ipal a<span class=\"_ _2\"></span>nd the c<span class=\"_ _2\"></span>onver<span class=\"_ _2\"></span>sion r<span class=\"_ _2\"></span>ight<span class=\"_ _2\"></span>. Subs<span class=\"_ _2\"></span>eque<span class=\"_ _2\"></span>ntly, the princ<span class=\"_ _2\"></span>ipal wa<span class=\"_ _2\"></span>s m<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>sure<span class=\"_ _2\"></span>d at amor<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>sed c<span class=\"_ _2\"></span>ost and th<span class=\"_ _2\"></span>e conver<span class=\"_ _2\"></span>sio<span class=\"_ _2\"></span>n righ<span class=\"_ _2\"></span>ts wer<span class=\"_ _2\"></span>e mea<span class=\"_ _2\"></span>sur<span class=\"_ _2\"></span>ed at f<span class=\"_ _2\"></span>air valu<span class=\"_ _2\"></span>e a<span class=\"_ _2\"></span>s follows:The v<span class=\"_ _2\"></span>endo<span class=\"_ _2\"></span>r note wa<span class=\"_ _2\"></span>s dis<span class=\"_ _2\"></span>counte<span class=\"_ _2\"></span>d using an a<span class=\"_ _2\"></span>pplie<span class=\"_ _2\"></span>d mar<span class=\"_ _2\"></span>ket intere<span class=\"_ _2\"></span>st r<span class=\"_ _2\"></span>ate to ref<span class=\"_ _2\"></span>lec<span class=\"_ _2\"></span>t the n<span class=\"_ _2\"></span>et pre<span class=\"_ _2\"></span>sent v<span class=\"_ _2\"></span>alue. The c<span class=\"_ _2\"></span>onver<span class=\"_ _2\"></span>sio<span class=\"_ _2\"></span>n right w<span class=\"_ _2\"></span>as m<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>sure<span class=\"_ _2\"></span>d at fai<span class=\"_ _2\"></span>r value u<span class=\"_ _2\"></span>sing an option pricin<span class=\"_ _0\"></span>g model<span class=\"_ _2\"></span>.Fur<span class=\"_ _2\"></span>ther<span class=\"_ _2\"></span>mor<span class=\"_ _2\"></span>e, the pa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ties have a<span class=\"_ _2\"></span>gr<span class=\"_ _2\"></span>ee<span class=\"_ _2\"></span>d that a po<span class=\"_ _2\"></span>ssibl<span class=\"_ _2\"></span>e addi<span class=\"_ _2\"></span>tiona<span class=\"_ _2\"></span>l pric<span class=\"_ _2\"></span>e/ re<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tion up to N<span class=\"_ _2\"></span>OK 10m i<span class=\"_ _2\"></span>s trig<span class=\"_ _2\"></span>ger<span class=\"_ _2\"></span>ed dep<span class=\"_ _2\"></span>ending o<span class=\"_ _2\"></span>n how the s<span class=\"_ _2\"></span>eller m<span class=\"_ _2\"></span>ana<span class=\"_ _2\"></span>ges to me<span class=\"_ _2\"></span>et gi<span class=\"_ _2\"></span>ven cr<span class=\"_ _2\"></span>iteri<span class=\"_ _2\"></span>a in the ong<span class=\"_ _2\"></span>oing build<span class=\"_ _2\"></span>ing pro<span class=\"_ _2\"></span>ces<span class=\"_ _2\"></span>s of a Bio<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>arb<span class=\"_ _2\"></span>on re<span class=\"_ _2\"></span>acto<span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>, ref<span class=\"_ _2\"></span>erre<span class=\"_ _2\"></span>d to a<span class=\"_ _2\"></span>s \u201cT<span class=\"_ _2\"></span>he L<span class=\"_ _2\"></span>arg<span class=\"_ _2\"></span>e Solu<span class=\"_ _2\"></span>tion\u201d<span class=\"_ _0\"></span>. T<span class=\"_ _2\"></span>he ad<span class=\"_ _2\"></span>dition<span class=\"_ _2\"></span>al pri<span class=\"_ _2\"></span>ce is to be se<span class=\"_ _2\"></span>ttl<span class=\"_ _2\"></span>ed by the p<span class=\"_ _2\"></span>urch<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>er in c<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>h or in Vow share<span class=\"_ _2\"></span>s within 14 mo<span class=\"_ _2\"></span>nths af<span class=\"_ _2\"></span>ter clo<span class=\"_ _2\"></span>sing date. In c<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>se of se<span class=\"_ _2\"></span>ttle<span class=\"_ _2\"></span>ment in sh<span class=\"_ _2\"></span>are<span class=\"_ _2\"></span>s, each Vow sha<span class=\"_ _2\"></span>re sha<span class=\"_ _2\"></span>ll rep<span class=\"_ _2\"></span>res<span class=\"_ _2\"></span>ent a pri<span class=\"_ _2\"></span>ce e<span class=\"_ _2\"></span>qual to V<span class=\"_ _2\"></span>WA<span class=\"_ _2\"></span>P per Vow share c<span class=\"_ _2\"></span>alc<span class=\"_ _2\"></span>ulate<span class=\"_ _2\"></span>d ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on the l<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>t 5 days b<span class=\"_ _2\"></span>efor<span class=\"_ _2\"></span>e shar<span class=\"_ _2\"></span>e subscription.<span class=\"_ _0\"></span> Th<span class=\"_ _2\"></span>e possible<span class=\"_ _0\"></span> additional price has been valued to NO<span class=\"_ _2\"></span>K 210k by dis<span class=\"_ _2\"></span>coun<span class=\"_ _2\"></span>ting the man<span class=\"_ _2\"></span>age<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>\u2019s expe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d outc<span class=\"_ _2\"></span>ome to pr<span class=\"_ _2\"></span>ese<span class=\"_ _2\"></span>nt value<span class=\"_ _2\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__67": {
   "value": "NOTE 1<span class=\"_ _2\"></span>5 <span class=\"_ _3\"></span> <span class=\"fc6 lse ws11\">OTHER CURRE<span class=\"_ _2\"></span>NT LIA<span class=\"_ _2\"></span>BILI<span class=\"_ _2\"></span>TIE<span class=\"_ _2\"></span>S</span>(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _1e1\"> </span><span class=\"ff3 ls0 ws0\">31 D<span class=\"_ _2\"></span>ec 20<span class=\"_ _2\"></span>22<span class=\"_ _1c6\"> </span><span class=\"ff6\">31 De<span class=\"_ _2\"></span>c 2021</span></span>Public duties pa<span class=\"_ _0\"></span>yable<span class=\"_ _1fa\"> </span><span class=\"ff3 ls6b ws80\">12.5<span class=\"_ _4c\"> </span></span><span class=\"ls58 ws6d\">7.9</span>Prepayments from customers<span class=\"_ _1fb\"> </span><span class=\"ff3 ls60 ws76\">1<span class=\"_ _2\"></span>2<span class=\"_ _3\"></span>.7<span class=\"_ _161\"> </span></span><span class=\"ls54 ws69\">5<span class=\"_ _2\"></span>3.3</span>Accrued holiday pay and remuneration<span class=\"_ _1a3\"> </span><span class=\"ff3 ls86 ws9c\">16.4<span class=\"_ _161\"> </span></span><span class=\"ls61 ws77\">1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.7</span> 1)Sho<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t term lo<span class=\"_ _2\"></span>an \u2013 rel<span class=\"_ _2\"></span>ated p<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>tie<span class=\"_ _2\"></span>s (E<span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>IA<span class=\"_ _2\"></span>)0.3<span class=\"_ _1fc\"> </span><span class=\"ff6 ls5f ws74\">0.3</span>Other payables and accruals for incurred costs<span class=\"_ _124\"> </span><span class=\"ff3\">3.1<span class=\"_ _1ce\"> </span></span><span class=\"ls61 ws77\">0<span class=\"_ _2\"></span>.7</span>To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _3\"></span> <span class=\"_ _f6\"> </span><span class=\"ls57 ws6c\">4<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>.9<span class=\"_ _6b\"> </span><span class=\"ff6 ls5e ws73\">7<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.9</span></span>1)  Se<span class=\"_ _2\"></span>e not<span class=\"_ _2\"></span>e 1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__66": {
   "value": "NOTE 1<span class=\"_ _2\"></span>5 <span class=\"_ _3\"></span> <span class=\"fc6 lse ws11\">OTHER CURRE<span class=\"_ _2\"></span>NT LIA<span class=\"_ _2\"></span>BILI<span class=\"_ _2\"></span>TIE<span class=\"_ _2\"></span>S</span>(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _1e1\"> </span><span class=\"ff3 ls0 ws0\">31 D<span class=\"_ _2\"></span>ec 20<span class=\"_ _2\"></span>22<span class=\"_ _1c6\"> </span><span class=\"ff6\">31 De<span class=\"_ _2\"></span>c 2021</span></span>Public duties pa<span class=\"_ _0\"></span>yable<span class=\"_ _1fa\"> </span><span class=\"ff3 ls6b ws80\">12.5<span class=\"_ _4c\"> </span></span><span class=\"ls58 ws6d\">7.9</span>Prepayments from customers<span class=\"_ _1fb\"> </span><span class=\"ff3 ls60 ws76\">1<span class=\"_ _2\"></span>2<span class=\"_ _3\"></span>.7<span class=\"_ _161\"> </span></span><span class=\"ls54 ws69\">5<span class=\"_ _2\"></span>3.3</span>Accrued holiday pay and remuneration<span class=\"_ _1a3\"> </span><span class=\"ff3 ls86 ws9c\">16.4<span class=\"_ _161\"> </span></span><span class=\"ls61 ws77\">1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.7</span> 1)Sho<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t term lo<span class=\"_ _2\"></span>an \u2013 rel<span class=\"_ _2\"></span>ated p<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>tie<span class=\"_ _2\"></span>s (E<span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>IA<span class=\"_ _2\"></span>)0.3<span class=\"_ _1fc\"> </span><span class=\"ff6 ls5f ws74\">0.3</span>Other payables and accruals for incurred costs<span class=\"_ _124\"> </span><span class=\"ff3\">3.1<span class=\"_ _1ce\"> </span></span><span class=\"ls61 ws77\">0<span class=\"_ _2\"></span>.7</span>To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _3\"></span> <span class=\"_ _f6\"> </span><span class=\"ls57 ws6c\">4<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>.9<span class=\"_ _6b\"> </span><span class=\"ff6 ls5e ws73\">7<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.9</span></span>1)  Se<span class=\"_ _2\"></span>e not<span class=\"_ _2\"></span>e 1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__65": {
   "value": "NOTE 1<span class=\"_ _2\"></span>5 <span class=\"_ _3\"></span> <span class=\"fc6 lse ws11\">OTHER CURRE<span class=\"_ _2\"></span>NT LIA<span class=\"_ _2\"></span>BILI<span class=\"_ _2\"></span>TIE<span class=\"_ _2\"></span>S</span>(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _1e1\"> </span><span class=\"ff3 ls0 ws0\">31 D<span class=\"_ _2\"></span>ec 20<span class=\"_ _2\"></span>22<span class=\"_ _1c6\"> </span><span class=\"ff6\">31 De<span class=\"_ _2\"></span>c 2021</span></span>Public duties pa<span class=\"_ _0\"></span>yable<span class=\"_ _1fa\"> </span><span class=\"ff3 ls6b ws80\">12.5<span class=\"_ _4c\"> </span></span><span class=\"ls58 ws6d\">7.9</span>Prepayments from customers<span class=\"_ _1fb\"> </span><span class=\"ff3 ls60 ws76\">1<span class=\"_ _2\"></span>2<span class=\"_ _3\"></span>.7<span class=\"_ _161\"> </span></span><span class=\"ls54 ws69\">5<span class=\"_ _2\"></span>3.3</span>Accrued holiday pay and remuneration<span class=\"_ _1a3\"> </span><span class=\"ff3 ls86 ws9c\">16.4<span class=\"_ _161\"> </span></span><span class=\"ls61 ws77\">1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.7</span> 1)Sho<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t term lo<span class=\"_ _2\"></span>an \u2013 rel<span class=\"_ _2\"></span>ated p<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>tie<span class=\"_ _2\"></span>s (E<span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>IA<span class=\"_ _2\"></span>)0.3<span class=\"_ _1fc\"> </span><span class=\"ff6 ls5f ws74\">0.3</span>Other payables and accruals for incurred costs<span class=\"_ _124\"> </span><span class=\"ff3\">3.1<span class=\"_ _1ce\"> </span></span><span class=\"ls61 ws77\">0<span class=\"_ _2\"></span>.7</span>To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _3\"></span> <span class=\"_ _f6\"> </span><span class=\"ls57 ws6c\">4<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>.9<span class=\"_ _6b\"> </span><span class=\"ff6 ls5e ws73\">7<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.9</span></span>1)  Se<span class=\"_ _2\"></span>e not<span class=\"_ _2\"></span>e 1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__68": {
   "value": "<span class=\"fc6\">E<span class=\"_ _2\"></span>ARNINGS PE<span class=\"_ _2\"></span>R SHARE</span>Ba<span class=\"_ _2\"></span>sic EP<span class=\"_ _2\"></span>S is c<span class=\"_ _2\"></span>alc<span class=\"_ _2\"></span>ulate<span class=\"_ _2\"></span>d by divi<span class=\"_ _2\"></span>ding the pr<span class=\"_ _2\"></span>ofi<span class=\"_ _2\"></span>t for the y<span class=\"_ _2\"></span>ear attr<span class=\"_ _2\"></span>ibut<span class=\"_ _2\"></span>able to th<span class=\"_ _2\"></span>e ordin<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>y eq<span class=\"_ _2\"></span>uit<span class=\"_ _2\"></span>y hold<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>s of the pa<span class=\"_ _2\"></span>rent by the weig<span class=\"_ _2\"></span>hted aver<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>ge numbe<span class=\"_ _2\"></span>r of ord<span class=\"_ _2\"></span>inar<span class=\"_ _2\"></span>y sh<span class=\"_ _2\"></span>are<span class=\"_ _2\"></span>s out<span class=\"_ _2\"></span>sta<span class=\"_ _2\"></span>nding during th<span class=\"_ _2\"></span>e year.Dilute<span class=\"_ _2\"></span>d EP<span class=\"_ _2\"></span>S is ca<span class=\"_ _2\"></span>lcul<span class=\"_ _2\"></span>ated by di<span class=\"_ _2\"></span>viding t<span class=\"_ _2\"></span>he pro<span class=\"_ _2\"></span>fit at<span class=\"_ _2\"></span>trib<span class=\"_ _2\"></span>utab<span class=\"_ _2\"></span>le to the or<span class=\"_ _2\"></span>dinar<span class=\"_ _2\"></span>y e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y ho<span class=\"_ _2\"></span>lder<span class=\"_ _2\"></span>s of the p<span class=\"_ _2\"></span>are<span class=\"_ _2\"></span>nt by the weig<span class=\"_ _2\"></span>hted aver<span class=\"_ _2\"></span>age num<span class=\"_ _2\"></span>ber of o<span class=\"_ _2\"></span>rdina<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y shar<span class=\"_ _2\"></span>es ou<span class=\"_ _2\"></span>tst<span class=\"_ _2\"></span>andi<span class=\"_ _2\"></span>ng during th<span class=\"_ _2\"></span>e year, plus the weig<span class=\"_ _2\"></span>hted aver<span class=\"_ _2\"></span>ag<span class=\"_ _2\"></span>e numbe<span class=\"_ _2\"></span>r of ord<span class=\"_ _2\"></span>inar<span class=\"_ _2\"></span>y sh<span class=\"_ _2\"></span>ares t<span class=\"_ _2\"></span>hat would b<span class=\"_ _2\"></span>e issu<span class=\"_ _2\"></span>ed on exer<span class=\"_ _2\"></span>cise o<span class=\"_ _2\"></span>f the shar<span class=\"_ _2\"></span>e optio<span class=\"_ _2\"></span>ns into or<span class=\"_ _2\"></span>dinar<span class=\"_ _2\"></span>y shar<span class=\"_ _2\"></span>es, p<span class=\"_ _2\"></span>lus the weig<span class=\"_ _2\"></span>hted ave<span class=\"_ _2\"></span>ra<span class=\"_ _2\"></span>ge numb<span class=\"_ _2\"></span>er of tre<span class=\"_ _2\"></span>asur<span class=\"_ _3\"></span>y shar<span class=\"_ _2\"></span>es.The f<span class=\"_ _2\"></span>ollow<span class=\"_ _2\"></span>ing tabl<span class=\"_ _2\"></span>e ref<span class=\"_ _2\"></span>lec<span class=\"_ _2\"></span>ts th<span class=\"_ _2\"></span>e inco<span class=\"_ _2\"></span>me an<span class=\"_ _2\"></span>d share d<span class=\"_ _2\"></span>ata use<span class=\"_ _2\"></span>d in the ba<span class=\"_ _2\"></span>si<span class=\"_ _2\"></span>c and dilu<span class=\"_ _2\"></span>ted EP<span class=\"_ _2\"></span>S comp<span class=\"_ _2\"></span>utati<span class=\"_ _2\"></span>ons:2022<span class=\"_ _45\"> </span><span class=\"ff6 ls54 ws69\">2021</span>Prof<span class=\"_ _2\"></span>it fo<span class=\"_ _2\"></span>r the year (<span class=\"_ _2\"></span>NOK m<span class=\"_ _2\"></span>illio<span class=\"_ _2\"></span>n)<span class=\"_ _fd\"> </span><span class=\"ff3 ls1c ws28\">14.4<span class=\"_ _31\"> </span></span><span class=\"ls87 ws9d\">323.<span class=\"_ _2\"></span>4</span> 1)Weighted a<span class=\"_ _0\"></span>vera<span class=\"_ _2\"></span>ge num<span class=\"_ _0\"></span>ber of shares outst<span class=\"_ _2\"></span>anding 11<span class=\"_ _2\"></span>3 9<span class=\"_ _2\"></span>22 9<span class=\"_ _2\"></span>61 <span class=\"_ _87\"> </span><span class=\"ff6\"> 113 2<span class=\"_ _2\"></span>38 936 </span>Ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>ts o<span class=\"_ _2\"></span>f dilutio<span class=\"_ _2\"></span>n fro<span class=\"_ _2\"></span>m:Share options<span class=\"_ _e8\"> </span><span class=\"ff3 ls0 ws0\"> 1 071 61<span class=\"_ _2\"></span>6 <span class=\"_ _75\"> </span><span class=\"ff6\"> 1 545 928 </span></span>Conver<span class=\"_ _2\"></span>tible loan<span class=\"_ _10b\"> </span><span class=\"ff3 ls99 wsb0\"> 1 000<span class=\"_ _0\"></span> 000<span class=\"_ _0\"></span> <span class=\"_ _135\"> </span><span class=\"ff6 ls0 ws0\"> 750 0<span class=\"_ _2\"></span>00 </span></span> 1)Weigh<span class=\"_ _2\"></span>ted aver<span class=\"_ _2\"></span>age n<span class=\"_ _2\"></span>umbe<span class=\"_ _2\"></span>r of sh<span class=\"_ _2\"></span>are<span class=\"_ _2\"></span>s adjus<span class=\"_ _2\"></span>ted f<span class=\"_ _2\"></span>or th<span class=\"_ _2\"></span>e ef<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tof dil<span class=\"_ _2\"></span>utio<span class=\"_ _2\"></span>n 11<span class=\"_ _2\"></span>5 9<span class=\"_ _2\"></span>94 577 <span class=\"_ _87\"> </span><span class=\"ff6\"> 115 534 8<span class=\"_ _2\"></span>64 </span>Earnings per share (NOK per share<span class=\"_ _0\"></span>):- Ba<span class=\"_ _2\"></span>sic<span class=\"_ _1fd\"> </span><span class=\"ff3 ls13 ws18\">0.1<span class=\"_ _2\"></span>3<span class=\"_ _2d\"> </span></span><span class=\"ls89 ws9f\">2.86</span>- Dilu<span class=\"_ _2\"></span>ted<span class=\"_ _1fe\"> </span><span class=\"ff3 ls13 ws18\">0.12<span class=\"_ _2d\"> </span></span><span class=\"ls53 ws68\">2.80</span>1) The w<span class=\"_ _2\"></span>ei<span class=\"_ _2\"></span>gh<span class=\"_ _2\"></span>ted a<span class=\"_ _2\"></span>ve<span class=\"_ _2\"></span>rag<span class=\"_ _2\"></span>e nu<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r of s<span class=\"_ _2\"></span>har<span class=\"_ _2\"></span>es t<span class=\"_ _2\"></span>ake<span class=\"_ _2\"></span>s i<span class=\"_ _2\"></span>nto a<span class=\"_ _2\"></span>cco<span class=\"_ _2\"></span>un<span class=\"_ _2\"></span>t the w<span class=\"_ _2\"></span>ei<span class=\"_ _2\"></span>ght<span class=\"_ _2\"></span>ed a<span class=\"_ _2\"></span>ver<span class=\"_ _2\"></span>ag<span class=\"_ _2\"></span>e ef<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t of c<span class=\"_ _2\"></span>han<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>s in t<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>ur<span class=\"_ _2\"></span>y sh<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>es d<span class=\"_ _2\"></span>uri<span class=\"_ _2\"></span>ng t<span class=\"_ _2\"></span>he ye<span class=\"_ _2\"></span>ar.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__70": {
   "value": "(c<span class=\"_ _0\"></span>) B<span class=\"_ _2\"></span>ala<span class=\"_ _2\"></span>nce w<span class=\"_ _2\"></span>ith r<span class=\"_ _2\"></span>elat<span class=\"_ _2\"></span>ed pa<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>ies:(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _209\"> </span><span class=\"ff3 ls0 ws0\">31 D<span class=\"_ _2\"></span>ec 20<span class=\"_ _2\"></span>22<span class=\"_ _145\"> </span><span class=\"ff6\">31 D<span class=\"_ _2\"></span>ec 2021</span></span>Receiva<span class=\"_ _2\"></span>ble inScan<span class=\"_ _0\"></span>sh<span class=\"_ _0\"></span>ip<span class=\"_ _0\"></span> AS<span class=\"_ _13f\"> </span><span class=\"ls0 ws0\">Vow Gre<span class=\"_ _2\"></span>en Met<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>s AS<span class=\"_ _20a\"> </span><span class=\"ff3 ls15 ws1b\">0.5<span class=\"_ _198\"> </span></span>38.1</span>Vow<span class=\"_ _2\"></span> A<span class=\"_ _2\"></span>S<span class=\"_ _2\"></span>A<span class=\"_ _20b\"> </span><span class=\"ls0 ws0\">Vow Gre<span class=\"_ _2\"></span>en Met<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>s AS<span class=\"_ _20\"> </span><span class=\"ff3 ls15 ws1b\">1<span class=\"_ _2\"></span>.0<span class=\"_ _203\"> </span></span><span class=\"ls70 ws85\">1.0</span></span>T<span class=\"_ _0\"></span>ot<span class=\"_ _2\"></span>al rec<span class=\"_ _2\"></span>eiv<span class=\"_ _2\"></span>abl<span class=\"_ _2\"></span>es fr<span class=\"_ _2\"></span>om re<span class=\"_ _2\"></span>late<span class=\"_ _2\"></span>d par<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>es<span class=\"_ _20c\"> </span><span class=\"ls6b ws80\">1.5<span class=\"_ _db\"> </span><span class=\"ff6 ls85 ws9b\">39.<span class=\"_ _2\"></span>0</span></span>Liabilities inET<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>A Ecotechn<span class=\"_ _2\"></span>ologies S.<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>S<span class=\"_ _90\"> </span>L<span class=\"_ _2\"></span>SI S<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>.S<span class=\"_ _1f1\"> </span><span class=\"ff3 ls13 ws18\">0.1<span class=\"_ _e0\"> </span></span><span class=\"ws104\"> <span class=\"_ _8\"> </span>-   </span>ET<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>A Ecotechn<span class=\"_ _2\"></span>ologies S.<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>S<span class=\"_ _90\"> </span><span class=\"ls67 ws7d\">SCFI S.A<span class=\"_ _2\"></span>.S<span class=\"_ _20d\"> </span><span class=\"ff3 ls13 ws18\">0.1<span class=\"_ _203\"> </span></span><span class=\"ls5f ws74\">0.3</span></span>T<span class=\"_ _0\"></span>otal liabilities<span class=\"_ _0\"></span> to rel<span class=\"_ _2\"></span>ated parties<span class=\"_ _20e\"> </span><span class=\"ls15 ws1b\">0.3<span class=\"_ _203\"> </span><span class=\"ff6 ls5f ws74\">0.<span class=\"_ _2\"></span>3</span></span>Liabilities to<span class=\"_ _0\"></span>ward rel<span class=\"_ _2\"></span>ated parties are not interest bearing.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__71": {
   "value": "(d) Overview of subsidiaries:The following s<span class=\"_ _0\"></span>ubsidaries are included in the consolidat<span class=\"_ _0\"></span>ed financial statements:Date of ac<span class=\"_ _2\"></span>quisi<span class=\"_ _2\"></span>tion/ Co<span class=\"_ _2\"></span>untr<span class=\"_ _2\"></span>y of % equi<span class=\"_ _2\"></span>ty a<span class=\"_ _2\"></span>nd Co<span class=\"_ _2\"></span>mpa<span class=\"_ _2\"></span>nyIncorporationincorporationvoting shareSc<span class=\"_ _2\"></span>ansh<span class=\"_ _2\"></span>ip Ame<span class=\"_ _2\"></span>ric<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>s Inc<span class=\"_ _2\"></span>.<span class=\"_ _13b\"> </span>01.12.2008<span class=\"_ _d7\"> </span><span class=\"ls16 ws1d\">USA<span class=\"_ _73\"> </span><span class=\"ls62 ws78\">10<span class=\"_ _2\"></span>0%</span></span> 1)Sc<span class=\"_ _2\"></span>anship<span class=\"_ _0\"></span> C<span class=\"_ _2\"></span>anada Inc.14.07<span class=\"_ _1\"></span>.<span class=\"_ _2\"></span>2011<span class=\"_ _1ba\"> </span><span class=\"ls4a ws5e\">C<span class=\"_ _2\"></span>anada<span class=\"_ _28\"> </span><span class=\"ls62 ws78\">100<span class=\"_ _2\"></span>%</span></span>Scan<span class=\"_ _0\"></span>sh<span class=\"_ _0\"></span>ip<span class=\"_ _0\"></span> AS<span class=\"_ _73\"> </span>01.03.<span class=\"_ _2\"></span>20<span class=\"_ _2\"></span>07<span class=\"_ _6d\"> </span><span class=\"ls62 ws78\">No<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>way <span class=\"_ _20f\"> </span>100<span class=\"_ _2\"></span>%</span>Sc<span class=\"_ _2\"></span>ansh<span class=\"_ _2\"></span>ip Pol<span class=\"_ _2\"></span>and S<span class=\"_ _2\"></span>p z o.o.<span class=\"_ _144\"> </span>12<span class=\"_ _2\"></span>.08.2014<span class=\"_ _d7\"> </span><span class=\"ls4a ws5e\">Poland<span class=\"_ _177\"> </span><span class=\"ls62 ws78\">10<span class=\"_ _2\"></span>0%</span></span> 2)CH<span class=\"_ _2\"></span>X Mari<span class=\"_ _2\"></span>time Inc<span class=\"_ _2\"></span>.06.07<span class=\"_ _1\"></span>.2015<span class=\"_ _1fc\"> </span><span class=\"ls16 ws1d\">USA<span class=\"_ _191\"> </span><span class=\"ls59 ws6f\">70<span class=\"_ _2\"></span>%</span></span>ET<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>A Ecotechn<span class=\"_ _2\"></span>ologies S.<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>S<span class=\"_ _165\"> </span>1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>19<span class=\"_ _1fc\"> </span><span class=\"ls87 ws9d\">Fr<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>ce<span class=\"_ _74\"> </span><span class=\"ls62 ws78\">10<span class=\"_ _2\"></span>0%</span></span>Ascodero<span class=\"_ _0\"></span> Producti<span class=\"_ _0\"></span>que S.A.S<span class=\"_ _14e\"> </span>1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>10<span class=\"_ _2\"></span>.<span class=\"_ _3\"></span>20<span class=\"_ _3\"></span>19<span class=\"_ _1fc\"> </span><span class=\"ls87 ws9d\">Fra<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>e<span class=\"_ _210\"> </span><span class=\"ls69 ws7e\">93%</span></span>Biog<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>en Afr<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>a S.<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>S<span class=\"_ _88\"> </span>1<span class=\"_ _3\"></span>5.<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>19<span class=\"_ _1fc\"> </span><span class=\"ls87 ws9d\">Fr<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>ce<span class=\"_ _210\"> </span><span class=\"ls64 ws7a\">57<span class=\"_ _2\"></span>%</span></span>Vow Industr<span class=\"_ _2\"></span>ies A<span class=\"_ _2\"></span>S<span class=\"_ _2f\"> </span>07<span class=\"_ _1\"></span>.11.<span class=\"_ _2\"></span>201<span class=\"_ _0\"></span>9<span class=\"_ _1fc\"> </span><span class=\"ls62 ws78\">N<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>way<span class=\"_ _2\"></span> <span class=\"_ _20f\"> </span>100%</span>C. H<span class=\"_ _2\"></span>. Evens<span class=\"_ _2\"></span>en Indus<span class=\"_ _2\"></span>trio<span class=\"_ _2\"></span>vner A<span class=\"_ _2\"></span>S<span class=\"_ _37\"> </span>30.03.<span class=\"_ _2\"></span>2022<span class=\"_ _1ba\"> </span><span class=\"ls62 ws78\">Nor<span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>ay <span class=\"_ _20f\"> </span>100%</span>Vo<span class=\"_ _0\"></span>w Automation<span class=\"_ _0\"></span> A<span class=\"_ _2\"></span>S<span class=\"_ _42\"> </span>15.07<span class=\"_ _1\"></span>.2022<span class=\"_ _1fc\"> </span><span class=\"ls62 ws78\">Nor<span class=\"_ _3\"></span>way <span class=\"_ _211\"> </span><span class=\"ls5a ws70\">5<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>1%</span></span>1)<span class=\"_ _0\"></span>  The company is under liquididation.2)  The co<span class=\"_ _2\"></span>mp<span class=\"_ _2\"></span>any<span class=\"_ _2\"></span>'s m<span class=\"_ _2\"></span>ain o<span class=\"_ _2\"></span>bje<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tiv<span class=\"_ _2\"></span>e is t<span class=\"_ _2\"></span>o dev<span class=\"_ _2\"></span>el<span class=\"_ _2\"></span>op an e<span class=\"_ _2\"></span>xh<span class=\"_ _2\"></span>au<span class=\"_ _2\"></span>st g<span class=\"_ _2\"></span>as m<span class=\"_ _2\"></span>ana<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>me<span class=\"_ _2\"></span>nt sy<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>em<span class=\"_ _2\"></span>.Remu<span class=\"_ _2\"></span>ner<span class=\"_ _2\"></span>ation to m<span class=\"_ _2\"></span>ana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt an<span class=\"_ _2\"></span>d boa<span class=\"_ _2\"></span>rd of di<span class=\"_ _2\"></span>rec<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>rs: <span class=\"ff6\">S<span class=\"_ _2\"></span>ee n<span class=\"_ _2\"></span>ote 6.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__73": {
   "value": "NOTE 1<span class=\"_ _2\"></span>8 <span class=\"_ _3\"></span> <span class=\"fc6\">IN<span class=\"_ _2\"></span>VES<span class=\"_ _2\"></span>TMENT IN A<span class=\"_ _2\"></span>SSOC<span class=\"_ _2\"></span>IA<span class=\"_ _0\"></span>TE COMP<span class=\"_ _0\"></span>AN<span class=\"_ _2\"></span>Y</span>The c<span class=\"_ _2\"></span>onc<span class=\"_ _2\"></span>ept, d<span class=\"_ _2\"></span>esig<span class=\"_ _2\"></span>n and bu<span class=\"_ _2\"></span>sines<span class=\"_ _2\"></span>s pl<span class=\"_ _2\"></span>an for d<span class=\"_ _2\"></span>evelop<span class=\"_ _2\"></span>ing a pl<span class=\"_ _2\"></span>ant pro<span class=\"_ _2\"></span>duci<span class=\"_ _2\"></span>ng bioc<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>bon u<span class=\"_ _2\"></span>sing pyr<span class=\"_ _2\"></span>olysis te<span class=\"_ _2\"></span>chn<span class=\"_ _2\"></span>olog<span class=\"_ _2\"></span>y wa<span class=\"_ _2\"></span>s de<span class=\"_ _2\"></span>mer<span class=\"_ _2\"></span>ged fro<span class=\"_ _2\"></span>m Vow ASA in<span class=\"_ _2\"></span>to Vow Green M<span class=\"_ _2\"></span>eta<span class=\"_ _2\"></span>ls (<span class=\"_ _2\"></span>VG<span class=\"_ _2\"></span>M) in 2021<span class=\"_ _2\"></span>. Sha<span class=\"_ _2\"></span>res in VGM wa<span class=\"_ _2\"></span>s di<span class=\"_ _2\"></span>strib<span class=\"_ _2\"></span>uted to th<span class=\"_ _2\"></span>e shar<span class=\"_ _2\"></span>ehol<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>s of Vow ASA<span class=\"_ _3\"></span>. The tra<span class=\"_ _2\"></span>nsac<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n wa<span class=\"_ _2\"></span>s con<span class=\"_ _2\"></span>sider<span class=\"_ _2\"></span>ed a<span class=\"_ _2\"></span>s dis<span class=\"_ _2\"></span>tribu<span class=\"_ _2\"></span>tion of a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ets o<span class=\"_ _2\"></span>ther tha<span class=\"_ _2\"></span>n ca<span class=\"_ _2\"></span>sh a<span class=\"_ _2\"></span>s di<span class=\"_ _2\"></span>vide<span class=\"_ _2\"></span>nds to it<span class=\"_ _2\"></span>s owne<span class=\"_ _2\"></span>rs (<span class=\"_ _2\"></span>IFRIC 17). Fair value o<span class=\"_ _2\"></span>f VGM at the po<span class=\"_ _2\"></span>int of dem<span class=\"_ _2\"></span>erg<span class=\"_ _2\"></span>er wa<span class=\"_ _2\"></span>s NO<span class=\"_ _2\"></span>K 492 million a<span class=\"_ _2\"></span>nd c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing valu<span class=\"_ _2\"></span>e set at N<span class=\"_ _2\"></span>OK 150 mi<span class=\"_ _2\"></span>llion<span class=\"_ _2\"></span>, gi<span class=\"_ _2\"></span>ving a f<span class=\"_ _2\"></span>air valu<span class=\"_ _2\"></span>e gain of th<span class=\"_ _2\"></span>e con<span class=\"_ _2\"></span>sider<span class=\"_ _2\"></span>atio<span class=\"_ _2\"></span>n share<span class=\"_ _2\"></span>s dis<span class=\"_ _2\"></span>tribute<span class=\"_ _2\"></span>d to the sha<span class=\"_ _2\"></span>reh<span class=\"_ _2\"></span>olde<span class=\"_ _2\"></span>rs in Vow AS<span class=\"_ _2\"></span>A at NO<span class=\"_ _2\"></span>K 341.6 m<span class=\"_ _2\"></span>illio<span class=\"_ _2\"></span>n. Th<span class=\"_ _2\"></span>e gain of N<span class=\"_ _2\"></span>OK 341<span class=\"_ _2\"></span>.6 milli<span class=\"_ _2\"></span>on wa<span class=\"_ _2\"></span>s re<span class=\"_ _2\"></span>cor<span class=\"_ _2\"></span>ded a<span class=\"_ _2\"></span>s inc<span class=\"_ _2\"></span>ome un<span class=\"_ _2\"></span>der f<span class=\"_ _2\"></span>inan<span class=\"_ _2\"></span>cial ite<span class=\"_ _2\"></span>ms in 2021<span class=\"_ _2\"></span>.Foll<span class=\"_ _2\"></span>owing the d<span class=\"_ _2\"></span>emer<span class=\"_ _2\"></span>ger on 9 J<span class=\"_ _2\"></span>uly 2021, Vow A<span class=\"_ _2\"></span>SA ho<span class=\"_ _2\"></span>lds 30.<span class=\"_ _2\"></span>4 per c<span class=\"_ _2\"></span>ent of th<span class=\"_ _2\"></span>e share<span class=\"_ _2\"></span>s in VGM a<span class=\"_ _2\"></span>nd re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>s it a<span class=\"_ _2\"></span>s an a<span class=\"_ _2\"></span>sso<span class=\"_ _2\"></span>ciate com<span class=\"_ _2\"></span>pany whi<span class=\"_ _2\"></span>ch is ac<span class=\"_ _2\"></span>cou<span class=\"_ _2\"></span>nted for u<span class=\"_ _2\"></span>sing the e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y meth<span class=\"_ _2\"></span>od in the consolidated financial stat<span class=\"_ _0\"></span>ement<span class=\"_ _2\"></span>s. The inv<span class=\"_ _0\"></span>es<span class=\"_ _2\"></span>tment was re<span class=\"_ _2\"></span>cogn<span class=\"_ _2\"></span>ise<span class=\"_ _2\"></span>d at fair v<span class=\"_ _2\"></span>alue at in<span class=\"_ _2\"></span>cepti<span class=\"_ _2\"></span>on and a<span class=\"_ _2\"></span>re subs<span class=\"_ _2\"></span>equ<span class=\"_ _2\"></span>ently adjus<span class=\"_ _2\"></span>ted fo<span class=\"_ _2\"></span>r shar<span class=\"_ _2\"></span>e of prof<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>s and p<span class=\"_ _2\"></span>otential di<span class=\"_ _2\"></span>vid<span class=\"_ _2\"></span>ends f<span class=\"_ _2\"></span>rom VG<span class=\"_ _2\"></span>M. The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up\u2019s share of pr<span class=\"_ _2\"></span>ofit o<span class=\"_ _2\"></span>r los<span class=\"_ _2\"></span>s from th<span class=\"_ _2\"></span>e a<span class=\"_ _2\"></span>sso<span class=\"_ _2\"></span>ciate co<span class=\"_ _2\"></span>mpany is inc<span class=\"_ _2\"></span>lude<span class=\"_ _2\"></span>d in prof<span class=\"_ _2\"></span>it or lo<span class=\"_ _2\"></span>ss und<span class=\"_ _2\"></span>er fin<span class=\"_ _2\"></span>anci<span class=\"_ _2\"></span>al items<span class=\"_ _2\"></span>. The f<span class=\"_ _2\"></span>oll<span class=\"_ _2\"></span>owing t<span class=\"_ _2\"></span>abl<span class=\"_ _2\"></span>e illus<span class=\"_ _2\"></span>tra<span class=\"_ _2\"></span>tes th<span class=\"_ _2\"></span>e summ<span class=\"_ _2\"></span>aris<span class=\"_ _2\"></span>ed fi<span class=\"_ _2\"></span>nan<span class=\"_ _2\"></span>cial inf<span class=\"_ _2\"></span>orm<span class=\"_ _2\"></span>ation o<span class=\"_ _2\"></span>f the g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up\u2019s invest<span class=\"_ _2\"></span>ment in Vow Gr<span class=\"_ _2\"></span>een M<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>als<span class=\"_ _2\"></span>:(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _212\"> </span><span class=\"ff3 ls53 ws68\">2022<span class=\"_ _fe\"> </span><span class=\"ff6 ls54 ws69\">202<span class=\"_ _2\"></span>1</span></span>Curr<span class=\"_ _2\"></span>ent as<span class=\"_ _2\"></span>sets<span class=\"_ _213\"> </span><span class=\"ff3 ls15 ws1b\">43.6<span class=\"_ _214\"> </span></span><span class=\"ls85 ws9b\">69.<span class=\"_ _3\"></span>4</span>Non-<span class=\"_ _2\"></span>curr<span class=\"_ _2\"></span>ent as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s<span class=\"_ _215\"> </span><span class=\"ff3 ls13 ws18\">88.1<span class=\"_ _bd\"> </span></span><span class=\"ls88 ws9e\">74<span class=\"_ _3\"></span>.9</span>Current liabilities<span class=\"_ _175\"> </span><span class=\"ff3 ls54 ws69\">(5.<span class=\"_ _2\"></span>6)<span class=\"_ _10a\"> </span></span><span class=\"ls87 ws9d\">(3.0)</span>Non-current liabilities<span class=\"_ _216\"> </span><span class=\"ff3 ls0 ws0\">(0.<span class=\"_ _2\"></span>2)<span class=\"_ _1b8\"> </span></span><span class=\"ls66 ws7b\">(0.<span class=\"_ _2\"></span>1)</span>Equity<span class=\"_ _1e0\"> </span><span class=\"ls57 ws6c\">1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.9<span class=\"_ _11d\"> </span><span class=\"ff6 ls8a ws6e\">14<span class=\"_ _0\"></span>1.2</span></span>Gro<span class=\"_ _2\"></span>up\u2019s share in e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y \u2013 30.<span class=\"_ _2\"></span>4%<span class=\"_ _10e\"> </span><span class=\"ff3 ls86 ws9c\">38.2<span class=\"_ _10a\"> </span></span><span class=\"ls54 ws69\">4<span class=\"_ _2\"></span>3.0</span>Goo<span class=\"_ _2\"></span>dwill<span class=\"_ _217\"> </span><span class=\"ff3 ls6d ws82\">82.2<span class=\"_ _11b\"> </span></span><span class=\"ls85 ws9b\">9<span class=\"_ _3\"></span>9.<span class=\"_ _2\"></span>6</span>Group\u2019<span class=\"_ _0\"></span>s carrying amount of<span class=\"_ _0\"></span> the investment<span class=\"_ _218\"> </span><span class=\"ls15 ws1b\">120.<span class=\"_ _2\"></span>5<span class=\"_ _108\"> </span><span class=\"ff6 ls7c ws92\">142<span class=\"_ _2\"></span>.6</span></span>(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _212\"> </span><span class=\"ff3 ls53 ws68\">2022<span class=\"_ _fe\"> </span><span class=\"ff6 ls54 ws69\">202<span class=\"_ _2\"></span>1</span></span>Adminis<span class=\"_ _2\"></span>trative exp<span class=\"_ _2\"></span>ense<span class=\"_ _2\"></span>s<span class=\"_ _219\"> </span><span class=\"ff3 ls63 ws79\">(<span class=\"_ _2\"></span>17.<span class=\"_ _3\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _158\"> </span></span><span class=\"ls61 ws77\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>0.7<span class=\"_ _3\"></span>)</span>Finance i<span class=\"_ _0\"></span>ncome<span class=\"_ _e7\"> </span><span class=\"ff3\">0.3<span class=\"_ _b6\"> </span></span><span class=\"ls0 ws104\"> <span class=\"_ _8\"> </span>-   </span>Finance costs<span class=\"_ _21a\"> </span><span class=\"ff3 ls70 ws85\">(0.0)<span class=\"_ _10a\"> </span></span><span class=\"ls66 ws7b\">(0.<span class=\"_ _2\"></span>0)</span>Profit before<span class=\"_ _0\"></span> tax<span class=\"_ _1d8\"> </span><span class=\"ls63 ws79\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>7.<span class=\"_ _2\"></span>1<span class=\"_ _3\"></span>)<span class=\"_ _158\"> </span><span class=\"ff6 ls61 ws77\">(1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)</span></span>Inco<span class=\"_ _2\"></span>me ta<span class=\"_ _2\"></span>x exp<span class=\"_ _2\"></span>ens<span class=\"_ _2\"></span>e<span class=\"_ _102\"> </span><span class=\"ff3 ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _48\"> </span><span class=\"ff6\"> <span class=\"_ _9\"> </span>-   </span></span>Pro<span class=\"_ _2\"></span>fit f<span class=\"_ _2\"></span>or th<span class=\"_ _2\"></span>e year<span class=\"_ _21b\"> </span><span class=\"ls63 ws79\">(<span class=\"_ _2\"></span>17.<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>)<span class=\"_ _11d\"> </span><span class=\"ff6 ls61 ws77\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>0.7<span class=\"_ _3\"></span>)</span></span>T<span class=\"_ _0\"></span>otal comprehensive i<span class=\"_ _0\"></span>ncom<span class=\"_ _2\"></span>e for the<span class=\"_ _0\"></span> year<span class=\"_ _21c\"> </span><span class=\"ls63 ws79\">(<span class=\"_ _2\"></span>17.<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>)<span class=\"_ _11d\"> </span><span class=\"ff6 ls61 ws77\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>0.7<span class=\"_ _3\"></span>)</span></span>Gro<span class=\"_ _2\"></span>up\u2019s share of p<span class=\"_ _2\"></span>rofi<span class=\"_ _2\"></span>t for th<span class=\"_ _2\"></span>e year, incl. e<span class=\"_ _2\"></span>liminate<span class=\"_ _2\"></span>d intern<span class=\"_ _2\"></span>al gain e<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>ts<span class=\"_ _21d\"> </span><span class=\"ff3 ls56 ws6b\">(22<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _11b\"> </span></span><span class=\"ls58 ws6d\">(<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>4<span class=\"_ _3\"></span>)</span>VGM wa<span class=\"_ _2\"></span>s li<span class=\"_ _2\"></span>sted o<span class=\"_ _2\"></span>n Oslo Sto<span class=\"_ _2\"></span>ck E<span class=\"_ _2\"></span>xchange 1<span class=\"_ _2\"></span>2 July 2022<span class=\"_ _2\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__72": {
   "value": "NOTE 1<span class=\"_ _2\"></span>8 <span class=\"_ _3\"></span> <span class=\"fc6\">IN<span class=\"_ _2\"></span>VES<span class=\"_ _2\"></span>TMENT IN A<span class=\"_ _2\"></span>SSOC<span class=\"_ _2\"></span>IA<span class=\"_ _0\"></span>TE COMP<span class=\"_ _0\"></span>AN<span class=\"_ _2\"></span>Y</span>The c<span class=\"_ _2\"></span>onc<span class=\"_ _2\"></span>ept, d<span class=\"_ _2\"></span>esig<span class=\"_ _2\"></span>n and bu<span class=\"_ _2\"></span>sines<span class=\"_ _2\"></span>s pl<span class=\"_ _2\"></span>an for d<span class=\"_ _2\"></span>evelop<span class=\"_ _2\"></span>ing a pl<span class=\"_ _2\"></span>ant pro<span class=\"_ _2\"></span>duci<span class=\"_ _2\"></span>ng bioc<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>bon u<span class=\"_ _2\"></span>sing pyr<span class=\"_ _2\"></span>olysis te<span class=\"_ _2\"></span>chn<span class=\"_ _2\"></span>olog<span class=\"_ _2\"></span>y wa<span class=\"_ _2\"></span>s de<span class=\"_ _2\"></span>mer<span class=\"_ _2\"></span>ged fro<span class=\"_ _2\"></span>m Vow ASA in<span class=\"_ _2\"></span>to Vow Green M<span class=\"_ _2\"></span>eta<span class=\"_ _2\"></span>ls (<span class=\"_ _2\"></span>VG<span class=\"_ _2\"></span>M) in 2021<span class=\"_ _2\"></span>. Sha<span class=\"_ _2\"></span>res in VGM wa<span class=\"_ _2\"></span>s di<span class=\"_ _2\"></span>strib<span class=\"_ _2\"></span>uted to th<span class=\"_ _2\"></span>e shar<span class=\"_ _2\"></span>ehol<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>s of Vow ASA<span class=\"_ _3\"></span>. The tra<span class=\"_ _2\"></span>nsac<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n wa<span class=\"_ _2\"></span>s con<span class=\"_ _2\"></span>sider<span class=\"_ _2\"></span>ed a<span class=\"_ _2\"></span>s dis<span class=\"_ _2\"></span>tribu<span class=\"_ _2\"></span>tion of a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ets o<span class=\"_ _2\"></span>ther tha<span class=\"_ _2\"></span>n ca<span class=\"_ _2\"></span>sh a<span class=\"_ _2\"></span>s di<span class=\"_ _2\"></span>vide<span class=\"_ _2\"></span>nds to it<span class=\"_ _2\"></span>s owne<span class=\"_ _2\"></span>rs (<span class=\"_ _2\"></span>IFRIC 17). Fair value o<span class=\"_ _2\"></span>f VGM at the po<span class=\"_ _2\"></span>int of dem<span class=\"_ _2\"></span>erg<span class=\"_ _2\"></span>er wa<span class=\"_ _2\"></span>s NO<span class=\"_ _2\"></span>K 492 million a<span class=\"_ _2\"></span>nd c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing valu<span class=\"_ _2\"></span>e set at N<span class=\"_ _2\"></span>OK 150 mi<span class=\"_ _2\"></span>llion<span class=\"_ _2\"></span>, gi<span class=\"_ _2\"></span>ving a f<span class=\"_ _2\"></span>air valu<span class=\"_ _2\"></span>e gain of th<span class=\"_ _2\"></span>e con<span class=\"_ _2\"></span>sider<span class=\"_ _2\"></span>atio<span class=\"_ _2\"></span>n share<span class=\"_ _2\"></span>s dis<span class=\"_ _2\"></span>tribute<span class=\"_ _2\"></span>d to the sha<span class=\"_ _2\"></span>reh<span class=\"_ _2\"></span>olde<span class=\"_ _2\"></span>rs in Vow AS<span class=\"_ _2\"></span>A at NO<span class=\"_ _2\"></span>K 341.6 m<span class=\"_ _2\"></span>illio<span class=\"_ _2\"></span>n. Th<span class=\"_ _2\"></span>e gain of N<span class=\"_ _2\"></span>OK 341<span class=\"_ _2\"></span>.6 milli<span class=\"_ _2\"></span>on wa<span class=\"_ _2\"></span>s re<span class=\"_ _2\"></span>cor<span class=\"_ _2\"></span>ded a<span class=\"_ _2\"></span>s inc<span class=\"_ _2\"></span>ome un<span class=\"_ _2\"></span>der f<span class=\"_ _2\"></span>inan<span class=\"_ _2\"></span>cial ite<span class=\"_ _2\"></span>ms in 2021<span class=\"_ _2\"></span>.Foll<span class=\"_ _2\"></span>owing the d<span class=\"_ _2\"></span>emer<span class=\"_ _2\"></span>ger on 9 J<span class=\"_ _2\"></span>uly 2021, Vow A<span class=\"_ _2\"></span>SA ho<span class=\"_ _2\"></span>lds 30.<span class=\"_ _2\"></span>4 per c<span class=\"_ _2\"></span>ent of th<span class=\"_ _2\"></span>e share<span class=\"_ _2\"></span>s in VGM a<span class=\"_ _2\"></span>nd re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>s it a<span class=\"_ _2\"></span>s an a<span class=\"_ _2\"></span>sso<span class=\"_ _2\"></span>ciate com<span class=\"_ _2\"></span>pany whi<span class=\"_ _2\"></span>ch is ac<span class=\"_ _2\"></span>cou<span class=\"_ _2\"></span>nted for u<span class=\"_ _2\"></span>sing the e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y meth<span class=\"_ _2\"></span>od in the consolidated financial stat<span class=\"_ _0\"></span>ement<span class=\"_ _2\"></span>s. The inv<span class=\"_ _0\"></span>es<span class=\"_ _2\"></span>tment was re<span class=\"_ _2\"></span>cogn<span class=\"_ _2\"></span>ise<span class=\"_ _2\"></span>d at fair v<span class=\"_ _2\"></span>alue at in<span class=\"_ _2\"></span>cepti<span class=\"_ _2\"></span>on and a<span class=\"_ _2\"></span>re subs<span class=\"_ _2\"></span>equ<span class=\"_ _2\"></span>ently adjus<span class=\"_ _2\"></span>ted fo<span class=\"_ _2\"></span>r shar<span class=\"_ _2\"></span>e of prof<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>s and p<span class=\"_ _2\"></span>otential di<span class=\"_ _2\"></span>vid<span class=\"_ _2\"></span>ends f<span class=\"_ _2\"></span>rom VG<span class=\"_ _2\"></span>M. The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up\u2019s share of pr<span class=\"_ _2\"></span>ofit o<span class=\"_ _2\"></span>r los<span class=\"_ _2\"></span>s from th<span class=\"_ _2\"></span>e a<span class=\"_ _2\"></span>sso<span class=\"_ _2\"></span>ciate co<span class=\"_ _2\"></span>mpany is inc<span class=\"_ _2\"></span>lude<span class=\"_ _2\"></span>d in prof<span class=\"_ _2\"></span>it or lo<span class=\"_ _2\"></span>ss und<span class=\"_ _2\"></span>er fin<span class=\"_ _2\"></span>anci<span class=\"_ _2\"></span>al items<span class=\"_ _2\"></span>. The f<span class=\"_ _2\"></span>oll<span class=\"_ _2\"></span>owing t<span class=\"_ _2\"></span>abl<span class=\"_ _2\"></span>e illus<span class=\"_ _2\"></span>tra<span class=\"_ _2\"></span>tes th<span class=\"_ _2\"></span>e summ<span class=\"_ _2\"></span>aris<span class=\"_ _2\"></span>ed fi<span class=\"_ _2\"></span>nan<span class=\"_ _2\"></span>cial inf<span class=\"_ _2\"></span>orm<span class=\"_ _2\"></span>ation o<span class=\"_ _2\"></span>f the g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up\u2019s invest<span class=\"_ _2\"></span>ment in Vow Gr<span class=\"_ _2\"></span>een M<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>als<span class=\"_ _2\"></span>:(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _212\"> </span><span class=\"ff3 ls53 ws68\">2022<span class=\"_ _fe\"> </span><span class=\"ff6 ls54 ws69\">202<span class=\"_ _2\"></span>1</span></span>Curr<span class=\"_ _2\"></span>ent as<span class=\"_ _2\"></span>sets<span class=\"_ _213\"> </span><span class=\"ff3 ls15 ws1b\">43.6<span class=\"_ _214\"> </span></span><span class=\"ls85 ws9b\">69.<span class=\"_ _3\"></span>4</span>Non-<span class=\"_ _2\"></span>curr<span class=\"_ _2\"></span>ent as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s<span class=\"_ _215\"> </span><span class=\"ff3 ls13 ws18\">88.1<span class=\"_ _bd\"> </span></span><span class=\"ls88 ws9e\">74<span class=\"_ _3\"></span>.9</span>Current liabilities<span class=\"_ _175\"> </span><span class=\"ff3 ls54 ws69\">(5.<span class=\"_ _2\"></span>6)<span class=\"_ _10a\"> </span></span><span class=\"ls87 ws9d\">(3.0)</span>Non-current liabilities<span class=\"_ _216\"> </span><span class=\"ff3 ls0 ws0\">(0.<span class=\"_ _2\"></span>2)<span class=\"_ _1b8\"> </span></span><span class=\"ls66 ws7b\">(0.<span class=\"_ _2\"></span>1)</span>Equity<span class=\"_ _1e0\"> </span><span class=\"ls57 ws6c\">1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.9<span class=\"_ _11d\"> </span><span class=\"ff6 ls8a ws6e\">14<span class=\"_ _0\"></span>1.2</span></span>Gro<span class=\"_ _2\"></span>up\u2019s share in e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y \u2013 30.<span class=\"_ _2\"></span>4%<span class=\"_ _10e\"> </span><span class=\"ff3 ls86 ws9c\">38.2<span class=\"_ _10a\"> </span></span><span class=\"ls54 ws69\">4<span class=\"_ _2\"></span>3.0</span>Goo<span class=\"_ _2\"></span>dwill<span class=\"_ _217\"> </span><span class=\"ff3 ls6d ws82\">82.2<span class=\"_ _11b\"> </span></span><span class=\"ls85 ws9b\">9<span class=\"_ _3\"></span>9.<span class=\"_ _2\"></span>6</span>Group\u2019<span class=\"_ _0\"></span>s carrying amount of<span class=\"_ _0\"></span> the investment<span class=\"_ _218\"> </span><span class=\"ls15 ws1b\">120.<span class=\"_ _2\"></span>5<span class=\"_ _108\"> </span><span class=\"ff6 ls7c ws92\">142<span class=\"_ _2\"></span>.6</span></span>(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _212\"> </span><span class=\"ff3 ls53 ws68\">2022<span class=\"_ _fe\"> </span><span class=\"ff6 ls54 ws69\">202<span class=\"_ _2\"></span>1</span></span>Adminis<span class=\"_ _2\"></span>trative exp<span class=\"_ _2\"></span>ense<span class=\"_ _2\"></span>s<span class=\"_ _219\"> </span><span class=\"ff3 ls63 ws79\">(<span class=\"_ _2\"></span>17.<span class=\"_ _3\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _158\"> </span></span><span class=\"ls61 ws77\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>0.7<span class=\"_ _3\"></span>)</span>Finance i<span class=\"_ _0\"></span>ncome<span class=\"_ _e7\"> </span><span class=\"ff3\">0.3<span class=\"_ _b6\"> </span></span><span class=\"ls0 ws104\"> <span class=\"_ _8\"> </span>-   </span>Finance costs<span class=\"_ _21a\"> </span><span class=\"ff3 ls70 ws85\">(0.0)<span class=\"_ _10a\"> </span></span><span class=\"ls66 ws7b\">(0.<span class=\"_ _2\"></span>0)</span>Profit before<span class=\"_ _0\"></span> tax<span class=\"_ _1d8\"> </span><span class=\"ls63 ws79\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>7.<span class=\"_ _2\"></span>1<span class=\"_ _3\"></span>)<span class=\"_ _158\"> </span><span class=\"ff6 ls61 ws77\">(1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)</span></span>Inco<span class=\"_ _2\"></span>me ta<span class=\"_ _2\"></span>x exp<span class=\"_ _2\"></span>ens<span class=\"_ _2\"></span>e<span class=\"_ _102\"> </span><span class=\"ff3 ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _48\"> </span><span class=\"ff6\"> <span class=\"_ _9\"> </span>-   </span></span>Pro<span class=\"_ _2\"></span>fit f<span class=\"_ _2\"></span>or th<span class=\"_ _2\"></span>e year<span class=\"_ _21b\"> </span><span class=\"ls63 ws79\">(<span class=\"_ _2\"></span>17.<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>)<span class=\"_ _11d\"> </span><span class=\"ff6 ls61 ws77\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>0.7<span class=\"_ _3\"></span>)</span></span>T<span class=\"_ _0\"></span>otal comprehensive i<span class=\"_ _0\"></span>ncom<span class=\"_ _2\"></span>e for the<span class=\"_ _0\"></span> year<span class=\"_ _21c\"> </span><span class=\"ls63 ws79\">(<span class=\"_ _2\"></span>17.<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>)<span class=\"_ _11d\"> </span><span class=\"ff6 ls61 ws77\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>0.7<span class=\"_ _3\"></span>)</span></span>Gro<span class=\"_ _2\"></span>up\u2019s share of p<span class=\"_ _2\"></span>rofi<span class=\"_ _2\"></span>t for th<span class=\"_ _2\"></span>e year, incl. e<span class=\"_ _2\"></span>liminate<span class=\"_ _2\"></span>d intern<span class=\"_ _2\"></span>al gain e<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>ts<span class=\"_ _21d\"> </span><span class=\"ff3 ls56 ws6b\">(22<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _11b\"> </span></span><span class=\"ls58 ws6d\">(<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>4<span class=\"_ _3\"></span>)</span>VGM wa<span class=\"_ _2\"></span>s li<span class=\"_ _2\"></span>sted o<span class=\"_ _2\"></span>n Oslo Sto<span class=\"_ _2\"></span>ck E<span class=\"_ _2\"></span>xchange 1<span class=\"_ _2\"></span>2 July 2022<span class=\"_ _2\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__74": {
   "value": "Spe<span class=\"_ _2\"></span>cif<span class=\"_ _2\"></span>icat<span class=\"_ _2\"></span>ion o<span class=\"_ _2\"></span>f inco<span class=\"_ _2\"></span>me ta<span class=\"_ _2\"></span>x: (Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _21e\"> </span><span class=\"ff3 ls53 ws68\">2022<span class=\"_ _fe\"> </span><span class=\"ff6 ls54 ws69\">202<span class=\"_ _2\"></span>1</span></span>Inco<span class=\"_ _2\"></span>me ta<span class=\"_ _2\"></span>x p<span class=\"_ _2\"></span>ayable<span class=\"_ _21b\"> </span><span class=\"ff3 ls15 ws1b\">(3.0)<span class=\"_ _92\"> </span></span><span class=\"ws104\"> <span class=\"_ _8\"> </span>-   </span>Chang<span class=\"_ _2\"></span>e in defe<span class=\"_ _2\"></span>rre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>x<span class=\"_ _21f\"> </span><span class=\"ff3 ls57 ws6c\">1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.9<span class=\"_ _9c\"> </span></span><span class=\"lsb4 wsff\">(1<span class=\"_ _2\"></span>.0)</span>T<span class=\"_ _0\"></span>ot<span class=\"_ _2\"></span>al inc<span class=\"_ _2\"></span>ome ta<span class=\"_ _2\"></span>x exp<span class=\"_ _2\"></span>ens<span class=\"_ _2\"></span>es<span class=\"_ _220\"> </span>7.<span class=\"_ _2\"></span>9<span class=\"_ _cf\"> </span><span class=\"ff6 lsb4 wsff\">(1.<span class=\"_ _2\"></span>0)</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__77": {
   "value": "NOTE 20 <span class=\"_ _9\"></span> <span class=\"fc6 ls11 ws15\">PROPE<span class=\"_ _2\"></span>RT<span class=\"_ _3\"></span>Y<span class=\"_ _c8\"></span>, PL<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>NT AN<span class=\"_ _2\"></span>D EQUIPM<span class=\"_ _2\"></span>ENT</span>2022: Of<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>ice<span class=\"_ _2\"></span>, furn<span class=\"_ _2\"></span>iture (Amounts in<span class=\"_ _0\"></span> NOK million)and e<span class=\"_ _2\"></span>quipme<span class=\"_ _2\"></span>nt Cos<span class=\"_ _2\"></span>t:At 1 Janua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y 2022<span class=\"_ _22c\"> </span><span class=\"lsca ws55\">43.3</span>Additions<span class=\"_ _22d\"> </span><span class=\"ls70 ws85\">18.0</span>Additions<span class=\"_ _0\"></span> fr<span class=\"_ _2\"></span>om busi<span class=\"_ _0\"></span>nes<span class=\"_ _2\"></span>s combina<span class=\"_ _0\"></span>tion<span class=\"_ _1d9\"> </span><span class=\"ls5e ws73\">1<span class=\"_ _3\"></span>6<span class=\"_ _2\"></span>.9</span>Dispo<span class=\"_ _2\"></span>sal<span class=\"_ _2\"></span>s<span class=\"_ _151\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"></span>-   </span>T<span class=\"_ _0\"></span>ranslation difference<span class=\"_ _10\"> </span><span class=\"ls5f ws74\">0.8</span>At 31 De<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>mber 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>2<span class=\"_ _22e\"> </span><span class=\"ff6 ls85 ws9b\">7<span class=\"_ _2\"></span>9.<span class=\"_ _2\"></span>0</span>Depreciation and impai<span class=\"_ _0\"></span>rment:At 1 Janua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y 2022<span class=\"_ _22f\"> </span><span class=\"ls66 ws7b\">(21<span class=\"_ _2\"></span>.0)</span>Additions<span class=\"_ _230\"> </span><span class=\"ls85 ws9b\">(9.<span class=\"_ _3\"></span>5<span class=\"_ _2\"></span>)</span>Depreciation this year<span class=\"_ _231\"> </span><span class=\"lsb6 ws101\">(4<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6)</span>At 31 De<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>mber 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>2<span class=\"_ _232\"> </span><span class=\"ff6 lsbe wsd3\">(35.<span class=\"_ _2\"></span>1)</span>Ca<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>yin<span class=\"_ _2\"></span>g amo<span class=\"_ _2\"></span>unt at 31 D<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 20<span class=\"_ _2\"></span>22<span class=\"_ _233\"> </span><span class=\"ff6 ls5e ws73\">4<span class=\"_ _3\"></span>3<span class=\"_ _2\"></span>.9</span>Useful life<span class=\"_ _234\"> </span><span class=\"ls62 ws78\">3-<span class=\"_ _0\"></span>10 ye<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>s</span>Depreciation method<span class=\"_ _235\"> </span><span class=\"ls5f ws74\">Linea<span class=\"_ _2\"></span>r</span>2021 Of<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>ice<span class=\"_ _2\"></span>, furn<span class=\"_ _2\"></span>iture (Amounts in<span class=\"_ _0\"></span> NOK million)and e<span class=\"_ _2\"></span>quipme<span class=\"_ _2\"></span>nt Cos<span class=\"_ _2\"></span>t:At 1 Janua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y 2021<span class=\"_ _22c\"> </span><span class=\"ls16 ws1d\">34.5</span>Additions<span class=\"_ _236\"> </span><span class=\"ls85 ws9b\">9.<span class=\"_ _2\"></span>4</span>Dispo<span class=\"_ _2\"></span>sal<span class=\"_ _2\"></span>s<span class=\"_ _237\"> </span><span class=\"ls0 ws0\">-</span>T<span class=\"_ _0\"></span>ranslation difference<span class=\"_ _231\"> </span><span class=\"ls61 ws77\">(0<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)</span>At 31 De<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>mber 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>1<span class=\"_ _235\"> </span><span class=\"ff6 lsca ws55\">43<span class=\"_ _0\"></span>.3</span>Depreciation and impai<span class=\"_ _0\"></span>rment:At 1 Janua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y 2021<span class=\"_ _22f\"> </span><span class=\"ls9b wsb3\">(1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3)</span>Depreciation this year<span class=\"_ _231\"> </span><span class=\"ls61 ws77\">(5<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)</span>At 31 De<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>mber 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>1<span class=\"_ _232\"> </span><span class=\"ff6 ls66 ws7b\">(21.0)</span>Ca<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>yin<span class=\"_ _2\"></span>g amo<span class=\"_ _2\"></span>unt at 31 D<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 20<span class=\"_ _2\"></span>21<span class=\"_ _f4\"> </span><span class=\"ff6 ls1d ws2e\">22<span class=\"_ _2\"></span>.3</span>Useful life<span class=\"_ _234\"> </span><span class=\"ls62 ws78\">3-<span class=\"_ _0\"></span>10 ye<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>s</span>Depreciation method<span class=\"_ _235\"> </span><span class=\"ls5f ws74\">Linea<span class=\"_ _2\"></span>r</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__79-1": {
   "value": "Useful life<span class=\"_ _234\"> </span><span class=\"ls62 ws78\">3-<span class=\"_ _0\"></span>10 ye<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>s</span>Depreciation method<span class=\"_ _235\"> </span><span class=\"ls5f ws74\">Linea<span class=\"_ _2\"></span>r</span>2021 Of<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>ice<span class=\"_ _2\"></span>, furn<span class=\"_ _2\"></span>iture (Amounts in<span class=\"_ _0\"></span> NOK million)and e<span class=\"_ _2\"></span>quipme<span class=\"_ _2\"></span>nt Cos<span class=\"_ _2\"></span>t:At 1 Janua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y 2021<span class=\"_ _22c\"> </span><span class=\"ls16 ws1d\">34.5</span>Additions<span class=\"_ _236\"> </span><span class=\"ls85 ws9b\">9.<span class=\"_ _2\"></span>4</span>Dispo<span class=\"_ _2\"></span>sal<span class=\"_ _2\"></span>s<span class=\"_ _237\"> </span><span class=\"ls0 ws0\">-</span>T<span class=\"_ _0\"></span>ranslation difference<span class=\"_ _231\"> </span><span class=\"ls61 ws77\">(0<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)</span>At 31 De<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>mber 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>1<span class=\"_ _235\"> </span><span class=\"ff6 lsca ws55\">43<span class=\"_ _0\"></span>.3</span>Depreciation and impai<span class=\"_ _0\"></span>rment:At 1 Janua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y 2021<span class=\"_ _22f\"> </span><span class=\"ls9b wsb3\">(1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3)</span>Depreciation this year<span class=\"_ _231\"> </span><span class=\"ls61 ws77\">(5<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)</span>At 31 De<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>mber 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>1<span class=\"_ _232\"> </span><span class=\"ff6 ls66 ws7b\">(21.0)</span>Ca<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>yin<span class=\"_ _2\"></span>g amo<span class=\"_ _2\"></span>unt at 31 D<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 20<span class=\"_ _2\"></span>21<span class=\"_ _f4\"> </span><span class=\"ff6 ls1d ws2e\">22<span class=\"_ _2\"></span>.3</span>Useful life<span class=\"_ _234\"> </span><span class=\"ls62 ws78\">3-<span class=\"_ _0\"></span>10 ye<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>s</span>Depreciation method<span class=\"_ _235\"> </span><span class=\"ls5f ws74\">Linea<span class=\"_ _2\"></span>r</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__82": {
   "value": "NOTE 21 <span class=\"_ _9\"></span> <span class=\"fc6\">INT<span class=\"_ _0\"></span>ANGIB<span class=\"_ _2\"></span>LE ASSET<span class=\"_ _2\"></span>S</span>The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up ha<span class=\"_ _2\"></span>s sever<span class=\"_ _2\"></span>al dif<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>ere<span class=\"_ _2\"></span>nt ongoing d<span class=\"_ _2\"></span>evelop<span class=\"_ _2\"></span>ment p<span class=\"_ _2\"></span>roje<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s developing<span class=\"_ _0\"></span> wa<span class=\"_ _2\"></span>ste to energy-, waste- and waste water solut<span class=\"_ _0\"></span>ions, in ord<span class=\"_ _2\"></span>er to str<span class=\"_ _2\"></span>eng<span class=\"_ _2\"></span>then th<span class=\"_ _2\"></span>e com<span class=\"_ _2\"></span>petiti<span class=\"_ _2\"></span>vene<span class=\"_ _2\"></span>ss an<span class=\"_ _2\"></span>d mee<span class=\"_ _2\"></span>t the new and stricter requirements and new industry standar<span class=\"_ _2\"></span>ds.A signi<span class=\"_ _2\"></span>fic<span class=\"_ _2\"></span>ant p<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>t of the p<span class=\"_ _2\"></span>rodu<span class=\"_ _2\"></span>ct d<span class=\"_ _2\"></span>evelo<span class=\"_ _2\"></span>pment c<span class=\"_ _2\"></span>os<span class=\"_ _2\"></span>t consi<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s of work<span class=\"_ _2\"></span>ing hou<span class=\"_ _2\"></span>rs p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>med b<span class=\"_ _2\"></span>y Vow's own emp<span class=\"_ _2\"></span>loyee<span class=\"_ _2\"></span>s. 2022:(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _ba\"> </span>Sof<span class=\"_ _2\"></span>tware<span class=\"_ _af\"> </span> R&amp;<span class=\"_ _2\"></span>D <span class=\"_ _78\"> </span><span class=\"ls55 ws6a\"> T<span class=\"_ _1\"></span>e<span class=\"_ _2\"></span>chnolog<span class=\"_ _2\"></span>y <span class=\"_ _1b7\"> </span><span class=\"ls14 ws1a\"> Goo<span class=\"_ _2\"></span>dwill</span></span>Cos<span class=\"_ _2\"></span>t:At 1 Janua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y 2022<span class=\"_ _238\"> </span>7.<span class=\"_ _3\"></span>8<span class=\"_ _172\"> </span><span class=\"ls54 ws69\">2<span class=\"_ _2\"></span>23.6<span class=\"_ _161\"> </span></span>3<span class=\"_ _2\"></span>4.1<span class=\"_ _172\"> </span><span class=\"ls58 ws6d\">1<span class=\"_ _9\"></span>3<span class=\"_ _2\"></span>7.<span class=\"_ _9\"> </span>8</span>Additions<span class=\"_ _239\"> </span><span class=\"ls0 ws0\">14.1<span class=\"_ _cb\"> </span>85.1<span class=\"_ _fc\"> </span>-<span class=\"_ _fc\"> </span>-</span>Additions<span class=\"_ _0\"></span> fr<span class=\"_ _2\"></span>om busi<span class=\"_ _0\"></span>nes<span class=\"_ _2\"></span>s combina<span class=\"_ _0\"></span>tion<span class=\"_ _71\"> </span>-<span class=\"_ _1fc\"> </span>0.<span class=\"_ _2\"></span>2<span class=\"_ _1ce\"> </span><span class=\"ls85 ws9b\">9.<span class=\"_ _2\"></span>8<span class=\"_ _161\"> </span><span class=\"ls16 ws1d\">34<span class=\"_ _2\"></span>.2</span></span>T<span class=\"_ _0\"></span>ranslation difference<span class=\"_ _23a\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _d5\"> </span>4.3<span class=\"_ _1ba\"> </span><span class=\"ls8a ws6e\">1.2<span class=\"_ _1ce\"> </span><span class=\"ls58 ws6d\">7.<span class=\"_ _9\"> </span>2</span></span>At 31 De<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>mber 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>2<span class=\"_ _18c\"> </span>21<span class=\"_ _3\"></span>.9<span class=\"_ _31\"> </span>31<span class=\"_ _2\"></span>3.<span class=\"_ _2\"></span>3<span class=\"_ _161\"> </span><span class=\"ls70 ws85\">45.0<span class=\"_ _99\"> </span><span class=\"ls85 ws9b\">179.<span class=\"_ _3\"></span>3</span></span>Amor<span class=\"_ _2\"></span>tisation and impairment:At 1 Janua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y 2022<span class=\"_ _22a\"> </span>0.0<span class=\"_ _198\"> </span>(25<span class=\"_ _2\"></span>.1)<span class=\"_ _161\"> </span><span class=\"ls58 ws6d\">(<span class=\"_ _9\"></span>7.<span class=\"_ _3\"></span>8<span class=\"_ _3\"></span>)<span class=\"_ _23b\"> </span></span><span class=\"ws104\"> <span class=\"_ _9\"> </span>-   </span>Amo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tisation <span class=\"_ _23c\"> </span>(1<span class=\"_ _3\"></span>.<span class=\"_ _2\"></span>6)<span class=\"_ _2d\"> </span>(8.8<span class=\"_ _0\"></span>)<span class=\"_ _2d\"> </span><span class=\"ls87 ws9d\">(3.5)<span class=\"_ _128\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   </span></span>Impairm<span class=\"_ _2\"></span>ent<span class=\"_ _124\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _63\"> </span><span class=\"ls61 ws77\">0.7<span class=\"_ _ab\"> </span></span>-<span class=\"_ _fc\"> </span>-</span>At 31 De<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>mber 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>2<span class=\"_ _9a\"> </span>(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6)<span class=\"_ _23d\"> </span>(34.5)<span class=\"_ _18f\"> </span><span class=\"ls9b wsb3\">(1<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3)<span class=\"_ _128\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   </span></span>Ca<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>yin<span class=\"_ _2\"></span>g amo<span class=\"_ _2\"></span>unt at 31 D<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 20<span class=\"_ _2\"></span>22<span class=\"_ _d6\"> </span>20.3<span class=\"_ _31\"> </span>278.8<span class=\"_ _161\"> </span><span class=\"ls61 ws77\">3<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>.7<span class=\"_ _99\"> </span><span class=\"ls85 ws9b\">179.<span class=\"_ _3\"></span>3</span></span>Useful life<span class=\"_ _23c\"> </span>7 yea<span class=\"_ _2\"></span>rs<span class=\"_ _23e\"> </span><span class=\"lscd ws11a\">3<span class=\"_ _2\"></span>-1<span class=\"_ _2\"></span>5<span class=\"_ _3\"></span> y<span class=\"_ _2\"></span>e<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>s<span class=\"_ _a7\"> </span><span class=\"ls62 ws78\">10 yea<span class=\"_ _2\"></span>rs</span></span>Depreciation method<span class=\"_ _23f\"> </span><span class=\"ls5f ws74\">Linea<span class=\"_ _2\"></span>r<span class=\"_ _80\"> </span>Lin<span class=\"_ _2\"></span>ear<span class=\"_ _80\"> </span>L<span class=\"_ _2\"></span>inear</span>2021:(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _ba\"> </span>Sof<span class=\"_ _2\"></span>tware<span class=\"_ _af\"> </span> R&amp;<span class=\"_ _2\"></span>D <span class=\"_ _240\"> </span><span class=\"ls55 ws6a\"> T<span class=\"_ _0\"></span>echnolog<span class=\"_ _2\"></span>y<span class=\"_ _200\"> </span><span class=\"ls14 ws1a\"> Goo<span class=\"_ _2\"></span>dwill</span></span>Cos<span class=\"_ _2\"></span>t:At 1 Janua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y 2021<span class=\"_ _241\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _d0\"> </span>146.<span class=\"_ _2\"></span>3<span class=\"_ _2d\"> </span><span class=\"ls16 ws1d\">34.5<span class=\"_ _192\"> </span><span class=\"ls13 ws18\">14<span class=\"_ _2\"></span>4.5</span></span>Additions<span class=\"_ _242\"> </span>7.<span class=\"_ _3\"></span>8<span class=\"_ _6b\"> </span>78.<span class=\"_ _2\"></span>0<span class=\"_ _1ce\"> </span><span class=\"ls5e ws73\">0<span class=\"_ _2\"></span>.9<span class=\"_ _ab\"> </span><span class=\"ls0 ws0\">-</span></span>T<span class=\"_ _0\"></span>ranslation difference<span class=\"_ _23a\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _6b\"> </span><span class=\"ls61 ws77\">(0<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _2d\"> </span><span class=\"ls9b wsb3\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3)<span class=\"_ _161\"> </span></span>(6<span class=\"_ _2\"></span>.7<span class=\"_ _3\"></span>)</span>At 31 De<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>mber 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>1<span class=\"_ _1b3\"> </span>7.<span class=\"_ _3\"></span>8<span class=\"_ _172\"> </span><span class=\"ls54 ws69\">22<span class=\"_ _2\"></span>3.6<span class=\"_ _161\"> </span></span><span class=\"ff6\">34.1<span class=\"_ _99\"> </span><span class=\"ls58 ws6d\">1<span class=\"_ _3\"></span>3<span class=\"_ _2\"></span>7.<span class=\"_ _9\"></span>8</span></span>Amor<span class=\"_ _2\"></span>tisation and impairment:At 1 Janua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y 2021<span class=\"_ _241\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _ac\"> </span>(17<span class=\"_ _1\"></span>.<span class=\"_ _2\"></span>8)<span class=\"_ _2d\"> </span><span class=\"ls9b wsb3\">(4<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3)<span class=\"_ _243\"> </span><span class=\"ls0 ws0\">-</span></span>Amo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tisation <span class=\"_ _64\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _6b\"> </span><span class=\"ls61 ws77\">(6<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _2d\"> </span><span class=\"ls87 ws9d\">(3.<span class=\"_ _2\"></span>5)<span class=\"_ _243\"> </span></span></span><span class=\"ws0\">-</span></span>Impairm<span class=\"_ _2\"></span>ent<span class=\"_ _124\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _1ce\"> </span></span>0.6<span class=\"_ _fc\"> </span><span class=\"ls0 ws0\">-<span class=\"_ _fc\"> </span>-</span>At 31 De<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>mber 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>1<span class=\"_ _162\"> </span><span class=\"ff6 ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _31\"> </span><span class=\"ls62 ws78\">(25.<span class=\"_ _2\"></span>1)<span class=\"_ _161\"> </span><span class=\"ls58 ws6d\">(<span class=\"_ _3\"></span>7.<span class=\"_ _9\"> </span>8<span class=\"_ _2\"></span>)<span class=\"_ _1e4\"> </span></span></span><span class=\"ws0\">-</span></span>Ca<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>yin<span class=\"_ _2\"></span>g amo<span class=\"_ _2\"></span>unt at 31 D<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 20<span class=\"_ _2\"></span>21<span class=\"_ _97\"> </span><span class=\"ff6 ls58 ws6d\">7.<span class=\"_ _3\"></span>8<span class=\"_ _99\"> </span><span class=\"ls60 ws76\">19<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6<span class=\"_ _cb\"> </span><span class=\"ls66 ws7b\">26.<span class=\"_ _2\"></span>3<span class=\"_ _244\"> </span></span></span>1<span class=\"_ _3\"></span>3<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>8</span>Useful life<span class=\"_ _23c\"> </span>7 yea<span class=\"_ _2\"></span>rs<span class=\"_ _23e\"> </span><span class=\"lscd ws11a\">3<span class=\"_ _2\"></span>-1<span class=\"_ _2\"></span>5<span class=\"_ _3\"></span> y<span class=\"_ _2\"></span>e<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>s<span class=\"_ _a7\"> </span><span class=\"ls62 ws78\">10 yea<span class=\"_ _2\"></span>rs</span></span>Depreciation method<span class=\"_ _23f\"> </span><span class=\"ls5f ws74\">Linea<span class=\"_ _2\"></span>r<span class=\"_ _80\"> </span>Lin<span class=\"_ _2\"></span>ear<span class=\"_ _80\"> </span>L<span class=\"_ _2\"></span>inear</span>Additions consist of in<span class=\"_ _0\"></span>ternally developed intangible asset<span class=\"_ _2\"></span>s and purc<span class=\"_ _2\"></span>ha<span class=\"_ _2\"></span>se of go<span class=\"_ _2\"></span>ods an<span class=\"_ _2\"></span>d ser<span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>ice<span class=\"_ _2\"></span>s rel<span class=\"_ _2\"></span>ated to the inte<span class=\"_ _2\"></span>rnal<span class=\"_ _2\"></span>ly develo<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>d intang<span class=\"_ _2\"></span>ibly a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ets<span class=\"_ _2\"></span>. As of 31 D<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 2022, NO<span class=\"_ _2\"></span>K 157<span class=\"_ _1\"></span>.0 mil<span class=\"_ _2\"></span>lion of car<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ying amount ar<span class=\"_ _2\"></span>e still unde<span class=\"_ _2\"></span>r developme<span class=\"_ _2\"></span>nt, while NOK 151.6 mi<span class=\"_ _0\"></span>llion is related to finalised projec<span class=\"_ _2\"></span>ts which are subject to amor<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>satio<span class=\"_ _2\"></span>n. Funding fr<span class=\"_ _2\"></span>om \"<span class=\"_ _2\"></span>Skat<span class=\"_ _2\"></span>tefun<span class=\"_ _2\"></span>n\" has r<span class=\"_ _2\"></span>educ<span class=\"_ _2\"></span>ed th<span class=\"_ _2\"></span>e total c<span class=\"_ _2\"></span>ost with N<span class=\"_ _2\"></span>OK 9<span class=\"_ _0\"></span>.<span class=\"_ _2\"></span>2 milli<span class=\"_ _2\"></span>on, whil<span class=\"_ _2\"></span>e funding f<span class=\"_ _2\"></span>rom \"<span class=\"_ _2\"></span>Innova<span class=\"_ _2\"></span>sjo<span class=\"_ _2\"></span>n Norg<span class=\"_ _2\"></span>e\" and EU have both r<span class=\"_ _2\"></span>edu<span class=\"_ _2\"></span>ced th<span class=\"_ _2\"></span>e total c<span class=\"_ _2\"></span>ost w<span class=\"_ _2\"></span>ith NO<span class=\"_ _2\"></span>K 12.<span class=\"_ _2\"></span>4 millio<span class=\"_ _2\"></span>n (NO<span class=\"_ _2\"></span>K 21.6<span class=\"_ _2\"></span> million combined).Go<span class=\"_ _2\"></span>odwil<span class=\"_ _2\"></span>l and in<span class=\"_ _2\"></span>tan<span class=\"_ _2\"></span>gibl<span class=\"_ _2\"></span>e as<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>ts wit<span class=\"_ _2\"></span>h inde<span class=\"_ _2\"></span>fin<span class=\"_ _2\"></span>ite us<span class=\"_ _2\"></span>efu<span class=\"_ _2\"></span>l livesGo<span class=\"_ _2\"></span>odw<span class=\"_ _2\"></span>ill of 179<span class=\"_ _1\"></span>.<span class=\"_ _2\"></span>3 mill<span class=\"_ _2\"></span>ion ac<span class=\"_ _2\"></span>quire<span class=\"_ _2\"></span>d thro<span class=\"_ _2\"></span>ugh bu<span class=\"_ _2\"></span>sines<span class=\"_ _2\"></span>s com<span class=\"_ _2\"></span>binatio<span class=\"_ _2\"></span>n is inc<span class=\"_ _2\"></span>lude<span class=\"_ _2\"></span>d in the L<span class=\"_ _2\"></span>andb<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>ed C<span class=\"_ _2\"></span>GU for im<span class=\"_ _2\"></span>pair<span class=\"_ _2\"></span>ment tes<span class=\"_ _2\"></span>ting pur<span class=\"_ _2\"></span>pos<span class=\"_ _2\"></span>es. L<span class=\"_ _2\"></span>andba<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ed is al<span class=\"_ _2\"></span>so a<span class=\"_ _2\"></span>n ope<span class=\"_ _2\"></span>rating s<span class=\"_ _2\"></span>egme<span class=\"_ _2\"></span>nt.The g<span class=\"_ _2\"></span>rou<span class=\"_ _2\"></span>p per<span class=\"_ _2\"></span>fo<span class=\"_ _2\"></span>rms a te<span class=\"_ _2\"></span>st fo<span class=\"_ _2\"></span>r impair<span class=\"_ _2\"></span>ment in J<span class=\"_ _2\"></span>anuar<span class=\"_ _3\"></span>y each ye<span class=\"_ _2\"></span>ar<span class=\"_ _0\"></span>. Eac<span class=\"_ _2\"></span>h quar<span class=\"_ _2\"></span>ter th<span class=\"_ _2\"></span>e gro<span class=\"_ _2\"></span>up a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s wheth<span class=\"_ _2\"></span>er ther<span class=\"_ _2\"></span>e are a<span class=\"_ _2\"></span>ny indic<span class=\"_ _2\"></span>ation<span class=\"_ _2\"></span>s of impa<span class=\"_ _2\"></span>irme<span class=\"_ _2\"></span>nt. Th<span class=\"_ _2\"></span>e rel<span class=\"_ _2\"></span>ation<span class=\"_ _2\"></span>ship be<span class=\"_ _2\"></span>twe<span class=\"_ _2\"></span>en the g<span class=\"_ _2\"></span>roup m<span class=\"_ _2\"></span>arket capitalisation and its book value is among t<span class=\"_ _0\"></span>he fac<span class=\"_ _2\"></span>tors considered when r<span class=\"_ _2\"></span>evie<span class=\"_ _2\"></span>wing for in<span class=\"_ _2\"></span>dic<span class=\"_ _2\"></span>ator<span class=\"_ _2\"></span>s of impa<span class=\"_ _2\"></span>irme<span class=\"_ _2\"></span>nt. In 2022 the m<span class=\"_ _2\"></span>arket ca<span class=\"_ _2\"></span>pita<span class=\"_ _2\"></span>lisati<span class=\"_ _2\"></span>on of the g<span class=\"_ _2\"></span>roup exc<span class=\"_ _2\"></span>ee<span class=\"_ _2\"></span>ded th<span class=\"_ _2\"></span>e boo<span class=\"_ _2\"></span>k valu<span class=\"_ _2\"></span>e of its e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y. The overall market conditions<span class=\"_ _0\"></span> al<span class=\"_ _2\"></span>so improved du<span class=\"_ _0\"></span>ring the period by amo<span class=\"_ _2\"></span>ng other f<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s disc<span class=\"_ _2\"></span>ontinuing p<span class=\"_ _2\"></span>ande<span class=\"_ _2\"></span>mic re<span class=\"_ _2\"></span>str<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>tions an<span class=\"_ _2\"></span>d increased focus on sustainable solut<span class=\"_ _0\"></span>ions.The r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>over<span class=\"_ _2\"></span>able am<span class=\"_ _2\"></span>ount of th<span class=\"_ _2\"></span>e CGUs a<span class=\"_ _2\"></span>s at 31 D<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 2022 ha<span class=\"_ _2\"></span>s be<span class=\"_ _2\"></span>en dete<span class=\"_ _2\"></span>rmine<span class=\"_ _2\"></span>d ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on a valu<span class=\"_ _2\"></span>e in use c<span class=\"_ _2\"></span>alc<span class=\"_ _2\"></span>ulati<span class=\"_ _2\"></span>on using ca<span class=\"_ _2\"></span>sh flow projections from financial budgets approved<span class=\"_ _0\"></span> by senior mana<span class=\"_ _2\"></span>gem<span class=\"_ _2\"></span>ent cove<span class=\"_ _2\"></span>ring f<span class=\"_ _2\"></span>ive yea<span class=\"_ _2\"></span>rs. T<span class=\"_ _2\"></span>he pr<span class=\"_ _2\"></span>oje<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d ca<span class=\"_ _2\"></span>sh f<span class=\"_ _2\"></span>lows have be<span class=\"_ _2\"></span>en upd<span class=\"_ _2\"></span>ated to ref<span class=\"_ _2\"></span>lec<span class=\"_ _2\"></span>t the c<span class=\"_ _2\"></span>urre<span class=\"_ _2\"></span>nt devel<span class=\"_ _2\"></span>opme<span class=\"_ _2\"></span>nt of dem<span class=\"_ _2\"></span>and fo<span class=\"_ _2\"></span>r pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>ts a<span class=\"_ _2\"></span>nd ser<span class=\"_ _3\"></span>vic<span class=\"_ _2\"></span>es pro<span class=\"_ _2\"></span>vide<span class=\"_ _2\"></span>d by the C<span class=\"_ _2\"></span>GU.The r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>over<span class=\"_ _2\"></span>able am<span class=\"_ _2\"></span>ount of th<span class=\"_ _2\"></span>e La<span class=\"_ _2\"></span>ndba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d CG<span class=\"_ _2\"></span>U is 3.6 billi<span class=\"_ _2\"></span>on a<span class=\"_ _2\"></span>s at 31 De<span class=\"_ _2\"></span>cemb<span class=\"_ _2\"></span>er 2022<span class=\"_ _2\"></span>. The p<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>-ta<span class=\"_ _2\"></span>x disc<span class=\"_ _2\"></span>ount r<span class=\"_ _2\"></span>ate appli<span class=\"_ _2\"></span>ed to c<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>h flow pr<span class=\"_ _2\"></span>oje<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>ons is 20.0 p<span class=\"_ _2\"></span>er ce<span class=\"_ _2\"></span>nt (2021: 19<span class=\"_ _0\"></span>.5 per c<span class=\"_ _2\"></span>ent) an<span class=\"_ _2\"></span>d ca<span class=\"_ _2\"></span>sh flows b<span class=\"_ _2\"></span>eyon<span class=\"_ _2\"></span>d the fi<span class=\"_ _2\"></span>ve-ye<span class=\"_ _2\"></span>ar pe<span class=\"_ _2\"></span>rio<span class=\"_ _2\"></span>d are ex<span class=\"_ _2\"></span>tr<span class=\"_ _2\"></span>apol<span class=\"_ _2\"></span>ated u<span class=\"_ _2\"></span>sing an exit multiple o<span class=\"_ _2\"></span>f 10x (2021: 10<span class=\"_ _2\"></span>x). It was c<span class=\"_ _2\"></span>onclu<span class=\"_ _2\"></span>ded th<span class=\"_ _2\"></span>at the va<span class=\"_ _2\"></span>lue in use exceeds the carr<span class=\"_ _2\"></span>ying amount<span class=\"_ _0\"></span> and management did not identify an impa<span class=\"_ _2\"></span>irmen<span class=\"_ _2\"></span>t for this C<span class=\"_ _2\"></span>GU.One p<span class=\"_ _2\"></span>roje<span class=\"_ _2\"></span>ct h<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>s bee<span class=\"_ _2\"></span>n rec<span class=\"_ _2\"></span>ord<span class=\"_ _2\"></span>ed fo<span class=\"_ _2\"></span>r impai<span class=\"_ _2\"></span>rment i<span class=\"_ _2\"></span>n 2022, and o<span class=\"_ _2\"></span>ne wa<span class=\"_ _2\"></span>s impa<span class=\"_ _2\"></span>ired in 202<span class=\"_ _2\"></span>1. T<span class=\"_ _2\"></span>he C<span class=\"_ _2\"></span>ovid-1<span class=\"_ _0\"></span>9 pan<span class=\"_ _2\"></span>demic h<span class=\"_ _2\"></span>as n<span class=\"_ _2\"></span>ot had any dire<span class=\"_ _2\"></span>ct im<span class=\"_ _2\"></span>pac<span class=\"_ _2\"></span>t on th<span class=\"_ _2\"></span>e cal<span class=\"_ _2\"></span>cul<span class=\"_ _2\"></span>ations<span class=\"_ _2\"></span>.Key as<span class=\"_ _2\"></span>sump<span class=\"_ _2\"></span>tion<span class=\"_ _2\"></span>s use<span class=\"_ _2\"></span>d in valu<span class=\"_ _2\"></span>e in use c<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>cul<span class=\"_ _2\"></span>ation<span class=\"_ _2\"></span>s and sensitivity to changes in<span class=\"_ _0\"></span> a<span class=\"_ _2\"></span>ssumptionsThe c<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>culat<span class=\"_ _2\"></span>ion of va<span class=\"_ _2\"></span>lue in use f<span class=\"_ _2\"></span>or bot<span class=\"_ _2\"></span>h elec<span class=\"_ _2\"></span>tro<span class=\"_ _2\"></span>nic an<span class=\"_ _2\"></span>d fire preventio<span class=\"_ _2\"></span>n equipment uni<span class=\"_ _2\"></span>ts is mos<span class=\"_ _2\"></span>t sensiti<span class=\"_ _2\"></span>ve to the following as<span class=\"_ _2\"></span>sumptions: <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>Unit s<span class=\"_ _2\"></span>ales<span class=\"_ _2\"></span>, sale<span class=\"_ _2\"></span>s pri<span class=\"_ _2\"></span>ce, an<span class=\"_ _2\"></span>d gro<span class=\"_ _2\"></span>ss ma<span class=\"_ _2\"></span>rgi<span class=\"_ _2\"></span>n <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>Disc<span class=\"_ _2\"></span>ount rates <span class=\"_ _179\"></span><span class=\"ffd\">\u25cf</span>Gro<span class=\"_ _2\"></span>wth r<span class=\"_ _2\"></span>ates u<span class=\"_ _2\"></span>sed to ex<span class=\"_ _2\"></span>tr<span class=\"_ _2\"></span>apo<span class=\"_ _2\"></span>late c<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>sh flows b<span class=\"_ _2\"></span>eyon<span class=\"_ _2\"></span>d the forec<span class=\"_ _2\"></span>ast per<span class=\"_ _2\"></span>iodClimate-related<span class=\"_ _0\"></span> mat<span class=\"_ _2\"></span>ters<span class=\"ff6 ls0 ws0\"> \u2013 Th<span class=\"_ _2\"></span>e gr<span class=\"_ _2\"></span>oup co<span class=\"_ _2\"></span>nst<span class=\"_ _2\"></span>antly mo<span class=\"_ _2\"></span>nitor<span class=\"_ _2\"></span>s the </span>late<span class=\"_ _2\"></span>st gove<span class=\"_ _2\"></span>rnme<span class=\"_ _2\"></span>nt leg<span class=\"_ _2\"></span>islati<span class=\"_ _2\"></span>on in re<span class=\"_ _2\"></span>latio<span class=\"_ _2\"></span>n to mat<span class=\"_ _2\"></span>ters r<span class=\"_ _2\"></span>el<span class=\"_ _2\"></span>ated to climate<span class=\"_ _2\"></span>. No suc<span class=\"_ _2\"></span>h legisl<span class=\"_ _2\"></span>atio<span class=\"_ _2\"></span>n ha<span class=\"_ _2\"></span>s curr<span class=\"_ _2\"></span>ently b<span class=\"_ _2\"></span>een p<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d that wil<span class=\"_ _2\"></span>l have a nega<span class=\"_ _2\"></span>tive imp<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t on the g<span class=\"_ _2\"></span>roup. T<span class=\"_ _2\"></span>he gr<span class=\"_ _2\"></span>oup wil<span class=\"_ _2\"></span>l adjus<span class=\"_ _2\"></span>t the key a<span class=\"_ _2\"></span>ssum<span class=\"_ _2\"></span>ptions u<span class=\"_ _2\"></span>sed in v<span class=\"_ _2\"></span>alue<span class=\"_ _2\"></span>-in-u<span class=\"_ _2\"></span>se c<span class=\"_ _2\"></span>alcul<span class=\"_ _2\"></span>ation<span class=\"_ _2\"></span>s and s<span class=\"_ _2\"></span>ensiti<span class=\"_ _2\"></span>vit<span class=\"_ _2\"></span>y to cha<span class=\"_ _2\"></span>nges in a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>umption<span class=\"_ _2\"></span>s shoul<span class=\"_ _2\"></span>d a change b<span class=\"_ _2\"></span>e required.Unit sales, sales price, and<span class=\"_ _0\"></span> g<span class=\"_ _2\"></span>ross margin<span class=\"ff6 ls0 ws0\"> - Both unit s<span class=\"_ _2\"></span>ales<span class=\"_ _2\"></span>, sale<span class=\"_ _2\"></span>s </span>pri<span class=\"_ _2\"></span>ce, an<span class=\"_ _2\"></span>d gro<span class=\"_ _2\"></span>ss ma<span class=\"_ _2\"></span>rgin a<span class=\"_ _2\"></span>re af<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d by dem<span class=\"_ _2\"></span>and an<span class=\"_ _2\"></span>d mar<span class=\"_ _2\"></span>ket circumstances. The combination of managements\u2019 in-depth know<span class=\"_ _2\"></span>ledge o<span class=\"_ _2\"></span>f the cur<span class=\"_ _2\"></span>rent d<span class=\"_ _2\"></span>evelop<span class=\"_ _2\"></span>ment in th<span class=\"_ _2\"></span>ese f<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s and ca<span class=\"_ _2\"></span>lcul<span class=\"_ _2\"></span>ated aver<span class=\"_ _2\"></span>ag<span class=\"_ _2\"></span>e value<span class=\"_ _2\"></span>s achi<span class=\"_ _2\"></span>eved ove<span class=\"_ _2\"></span>r pre<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>ding per<span class=\"_ _2\"></span>iod<span class=\"_ _2\"></span>s are use<span class=\"_ _2\"></span>d as th<span class=\"_ _2\"></span>e ba<span class=\"_ _2\"></span>sis fo<span class=\"_ _2\"></span>r the va<span class=\"_ _2\"></span>lue in use c<span class=\"_ _2\"></span>alc<span class=\"_ _2\"></span>ulati<span class=\"_ _2\"></span>on.The g<span class=\"_ _2\"></span>ros<span class=\"_ _2\"></span>s mar<span class=\"_ _2\"></span>gins f<span class=\"_ _2\"></span>or the L<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>dba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d CGU ap<span class=\"_ _2\"></span>plie<span class=\"_ _2\"></span>d in the for<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>st mo<span class=\"_ _2\"></span>del do n<span class=\"_ _2\"></span>ot exce<span class=\"_ _2\"></span>ed 4<span class=\"_ _2\"></span>0 per c<span class=\"_ _2\"></span>ent. D<span class=\"_ _2\"></span>ecr<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d dema<span class=\"_ _2\"></span>nd ca<span class=\"_ _2\"></span>n lead to a d<span class=\"_ _2\"></span>eclin<span class=\"_ _2\"></span>e in the g<span class=\"_ _2\"></span>ros<span class=\"_ _2\"></span>s marg<span class=\"_ _2\"></span>in.Discount rates<span class=\"fff ls0 ws0\"> \u2212 The di<span class=\"_ _2\"></span>sco<span class=\"_ _2\"></span>unt rate i<span class=\"_ _2\"></span>s deri<span class=\"_ _2\"></span>ved f<span class=\"_ _2\"></span>rom th<span class=\"_ _2\"></span>e gro<span class=\"_ _2\"></span>up's </span>intern<span class=\"_ _2\"></span>al r<span class=\"_ _2\"></span>ate of retur<span class=\"_ _2\"></span>n (IRR<span class=\"_ _2\"></span>) and co<span class=\"_ _2\"></span>rre<span class=\"_ _2\"></span>spo<span class=\"_ _2\"></span>nds to WACC<span class=\"_ _2\"></span>. The disc<span class=\"_ _2\"></span>ount r<span class=\"_ _2\"></span>ate rep<span class=\"_ _2\"></span>res<span class=\"_ _2\"></span>ents th<span class=\"_ _2\"></span>e curr<span class=\"_ _2\"></span>ent ma<span class=\"_ _2\"></span>rket a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ssm<span class=\"_ _2\"></span>ent of the ri<span class=\"_ _2\"></span>sks id<span class=\"_ _2\"></span>entif<span class=\"_ _2\"></span>ied, t<span class=\"_ _2\"></span>akin<span class=\"_ _2\"></span>g into cons<span class=\"_ _2\"></span>ider<span class=\"_ _2\"></span>ation th<span class=\"_ _2\"></span>e time va<span class=\"_ _2\"></span>lue of mon<span class=\"_ _2\"></span>ey and in<span class=\"_ _2\"></span>divi<span class=\"_ _2\"></span>dual r<span class=\"_ _2\"></span>isks of th<span class=\"_ _2\"></span>e unde<span class=\"_ _2\"></span>rlying a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s that have not b<span class=\"_ _2\"></span>een in<span class=\"_ _2\"></span>cor<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>ated in th<span class=\"_ _2\"></span>e ca<span class=\"_ _2\"></span>sh f<span class=\"_ _2\"></span>low es<span class=\"_ _2\"></span>timates<span class=\"_ _2\"></span>. The di<span class=\"_ _2\"></span>sco<span class=\"_ _2\"></span>unt rate c<span class=\"_ _2\"></span>alc<span class=\"_ _2\"></span>ulati<span class=\"_ _2\"></span>on is ba<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ed on sp<span class=\"_ _2\"></span>eci<span class=\"_ _2\"></span>fic c<span class=\"_ _2\"></span>ircum<span class=\"_ _2\"></span>sta<span class=\"_ _2\"></span>nce<span class=\"_ _2\"></span>s of the gr<span class=\"_ _2\"></span>oup and its operating segments.The WACC t<span class=\"_ _2\"></span>akes into a<span class=\"_ _2\"></span>cco<span class=\"_ _2\"></span>unt both d<span class=\"_ _2\"></span>ebt an<span class=\"_ _2\"></span>d equit<span class=\"_ _2\"></span>y. The c<span class=\"_ _2\"></span>ost of equi<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y is der<span class=\"_ _2\"></span>ived f<span class=\"_ _2\"></span>rom th<span class=\"_ _2\"></span>e expe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d ret<span class=\"_ _2\"></span>urn on inve<span class=\"_ _2\"></span>stme<span class=\"_ _2\"></span>nt by the gr<span class=\"_ _2\"></span>oup\u2019s inves<span class=\"_ _2\"></span>tors<span class=\"_ _2\"></span>. The c<span class=\"_ _2\"></span>os<span class=\"_ _2\"></span>t of debt i<span class=\"_ _2\"></span>s ba<span class=\"_ _2\"></span>sed o<span class=\"_ _2\"></span>n the inter<span class=\"_ _2\"></span>est-bea<span class=\"_ _2\"></span>ring b<span class=\"_ _2\"></span>orr<span class=\"_ _2\"></span>owings th<span class=\"_ _2\"></span>e gro<span class=\"_ _2\"></span>up is obl<span class=\"_ _2\"></span>iged to se<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>vic<span class=\"_ _2\"></span>e. Se<span class=\"_ _2\"></span>gme<span class=\"_ _2\"></span>nt<span class=\"_ _0\"></span>-spe<span class=\"_ _2\"></span>cif<span class=\"_ _2\"></span>ic ris<span class=\"_ _2\"></span>k is inco<span class=\"_ _2\"></span>rp<span class=\"_ _2\"></span>orate<span class=\"_ _2\"></span>d by app<span class=\"_ _2\"></span>lying in<span class=\"_ _2\"></span>divi<span class=\"_ _2\"></span>dual b<span class=\"_ _2\"></span>eta f<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tors<span class=\"_ _2\"></span>. The b<span class=\"_ _2\"></span>eta f<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s are ev<span class=\"_ _2\"></span>aluate<span class=\"_ _2\"></span>d annua<span class=\"_ _2\"></span>lly ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on pub<span class=\"_ _2\"></span>licly avail<span class=\"_ _2\"></span>able m<span class=\"_ _2\"></span>arket d<span class=\"_ _2\"></span>ata<span class=\"_ _2\"></span>. Adjus<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>s to the dis<span class=\"_ _2\"></span>cou<span class=\"_ _2\"></span>nt rate ar<span class=\"_ _2\"></span>e made to f<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tor in th<span class=\"_ _2\"></span>e spe<span class=\"_ _2\"></span>cifi<span class=\"_ _2\"></span>c amou<span class=\"_ _2\"></span>nt and timing o<span class=\"_ _2\"></span>f the fut<span class=\"_ _2\"></span>ure ta<span class=\"_ _2\"></span>x fl<span class=\"_ _2\"></span>ows in or<span class=\"_ _2\"></span>der to re<span class=\"_ _2\"></span>flec<span class=\"_ _2\"></span>t a pr<span class=\"_ _2\"></span>e-ta<span class=\"_ _2\"></span>x di<span class=\"_ _2\"></span>sco<span class=\"_ _2\"></span>unt rate.Grow<span class=\"_ _2\"></span>th estimate<span class=\"ff6 ls0 ws0\"> - The g<span class=\"_ _2\"></span>row<span class=\"_ _2\"></span>th r<span class=\"_ _2\"></span>ate is ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d on ind<span class=\"_ _2\"></span>ustr<span class=\"_ _2\"></span>y </span>knowledge and e<span class=\"_ _0\"></span>x<span class=\"_ _2\"></span>ternal and internal<span class=\"_ _0\"></span> f<span class=\"_ _2\"></span>actors. The mana<span class=\"_ _2\"></span>gement expe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s str<span class=\"_ _2\"></span>ong g<span class=\"_ _2\"></span>row<span class=\"_ _2\"></span>th but r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ognis<span class=\"_ _2\"></span>es that th<span class=\"_ _2\"></span>e spe<span class=\"_ _2\"></span>ed of tech<span class=\"_ _2\"></span>nolog<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>al cha<span class=\"_ _2\"></span>nge and th<span class=\"_ _2\"></span>e pos<span class=\"_ _2\"></span>sibili<span class=\"_ _2\"></span>ty o<span class=\"_ _2\"></span>f new entr<span class=\"_ _2\"></span>ant<span class=\"_ _2\"></span>s ca<span class=\"_ _2\"></span>n have an imp<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t on gr<span class=\"_ _2\"></span>ow<span class=\"_ _2\"></span>th rate a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>sumption<span class=\"_ _2\"></span>s.A sens<span class=\"_ _2\"></span>itivi<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y analy<span class=\"_ _2\"></span>sis ha<span class=\"_ _2\"></span>s be<span class=\"_ _2\"></span>en pe<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>med to de<span class=\"_ _2\"></span>termin<span class=\"_ _2\"></span>e if a rea<span class=\"_ _2\"></span>so<span class=\"_ _2\"></span>nabl<span class=\"_ _2\"></span>e change i<span class=\"_ _2\"></span>n key as<span class=\"_ _2\"></span>sumptio<span class=\"_ _2\"></span>ns would c<span class=\"_ _2\"></span>aus<span class=\"_ _2\"></span>e the ca<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing amoun<span class=\"_ _2\"></span>t to excee<span class=\"_ _2\"></span>d the re<span class=\"_ _2\"></span>cove<span class=\"_ _2\"></span>rab<span class=\"_ _2\"></span>le amo<span class=\"_ _2\"></span>unt. T<span class=\"_ _2\"></span>he gr<span class=\"_ _2\"></span>oup ha<span class=\"_ _2\"></span>s not id<span class=\"_ _2\"></span>entif<span class=\"_ _2\"></span>ied th<span class=\"_ _2\"></span>e nee<span class=\"_ _2\"></span>d for im<span class=\"_ _2\"></span>pair<span class=\"_ _2\"></span>ment, a<span class=\"_ _2\"></span>s th<span class=\"_ _2\"></span>e rec<span class=\"_ _2\"></span>over<span class=\"_ _2\"></span>able amo<span class=\"_ _2\"></span>unt excee<span class=\"_ _2\"></span>ds the c<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ying am<span class=\"_ _2\"></span>ount by sig<span class=\"_ _2\"></span>nifi<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>nt mar<span class=\"_ _2\"></span>gins<span class=\"_ _2\"></span>. Wi<span class=\"_ _2\"></span>th an incr<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>sed d<span class=\"_ _2\"></span>isco<span class=\"_ _2\"></span>unt r<span class=\"_ _2\"></span>ate by 5 per<span class=\"_ _2\"></span>cent<span class=\"_ _2\"></span>age p<span class=\"_ _2\"></span>oint<span class=\"_ _2\"></span>s and/or a re<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tion in t<span class=\"_ _2\"></span>he EBI<span class=\"_ _2\"></span>TDA ter<span class=\"_ _2\"></span>minal v<span class=\"_ _2\"></span>alue by 10 p<span class=\"_ _2\"></span>er ce<span class=\"_ _2\"></span>nt, the re<span class=\"_ _2\"></span>cover<span class=\"_ _2\"></span>abl<span class=\"_ _2\"></span>e amoun<span class=\"_ _2\"></span>t still exce<span class=\"_ _2\"></span>ed<span class=\"_ _2\"></span>s the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing amo<span class=\"_ _2\"></span>unt with a signif<span class=\"_ _2\"></span>icant m<span class=\"_ _2\"></span>argin<span class=\"_ _2\"></span>.A dec<span class=\"_ _2\"></span>rea<span class=\"_ _2\"></span>se in th<span class=\"_ _2\"></span>e gr<span class=\"_ _2\"></span>oss ma<span class=\"_ _2\"></span>rgi<span class=\"_ _2\"></span>n by 5.0 per c<span class=\"_ _2\"></span>ent wo<span class=\"_ _2\"></span>uld not r<span class=\"_ _2\"></span>esult in impa<span class=\"_ _2\"></span>irme<span class=\"_ _2\"></span>nt in the L<span class=\"_ _2\"></span>andb<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>sed C<span class=\"_ _2\"></span>GU.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__90": {
   "value": "NOTE 22 <span class=\"_ _3\"></span> <span class=\"_ _2\"></span><span class=\"fc6 lsbf ws10b\">FINANCE INCOME AND COSTS</span>Finance income<span class=\"_ _0\"></span>:(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _245\"> </span><span class=\"ff3 ls53 ws68\">2022<span class=\"_ _45\"> </span><span class=\"ff6 ls54 ws69\">2021</span></span>Intere<span class=\"_ _2\"></span>st in<span class=\"_ _2\"></span>come<span class=\"_ _246\"> </span><span class=\"ff3 ls15 ws1b\">0.2<span class=\"_ _1fc\"> </span></span>0.1Foreign exchan<span class=\"_ _0\"></span>ge gain<span class=\"_ _1d8\"> </span><span class=\"ff3 ls15 ws1b\">25.0<span class=\"_ _2d\"> </span></span><span class=\"ls14 ws1a\">11<span class=\"_ _2\"></span>.3</span> 1)Gain f<span class=\"_ _2\"></span>rom d<span class=\"_ _2\"></span>emer<span class=\"_ _2\"></span>ger of Vow Gr<span class=\"_ _2\"></span>een M<span class=\"_ _2\"></span>eta<span class=\"_ _2\"></span>ls A<span class=\"_ _2\"></span>S op<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>ations <span class=\"_ _9\"></span>-   <span class=\"_ _12d\"> </span><span class=\"ff6 ls87 ws9d\">341.<span class=\"_ _2\"></span>6</span>Gain o<span class=\"_ _2\"></span>n F<span class=\"_ _2\"></span>X deri<span class=\"_ _2\"></span>vati<span class=\"_ _2\"></span>ves<span class=\"_ _e7\"> </span><span class=\"ff3 ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _d5\"> </span></span><span class=\"ls5e ws73\">1<span class=\"_ _3\"></span>.9</span>T<span class=\"_ _0\"></span>otal fin<span class=\"_ _0\"></span>ance income<span class=\"_ _1db\"> </span>25.2<span class=\"_ _31\"> </span><span class=\"ff6 lsbe wsd3\">355<span class=\"_ _2\"></span>.0</span>Finance costsIntere<span class=\"_ _2\"></span>st exp<span class=\"_ _2\"></span>ense<span class=\"_ _247\"> </span><span class=\"ff3 ls15 ws1b\">16.6<span class=\"_ _6b\"> </span></span><span class=\"ls5e ws73\">10<span class=\"_ _3\"></span>.9</span>Foreign ex<span class=\"_ _0\"></span>change loss<span class=\"_ _248\"> </span><span class=\"ff3 ls86 ws9c\">16.5<span class=\"_ _161\"> </span></span><span class=\"ls54 ws69\">20.8</span> 2) Intere<span class=\"_ _2\"></span>st exp<span class=\"_ _2\"></span>ense - l<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>sing <span class=\"_ _9\"></span>1<span class=\"_\"> </span>.0   <span class=\"_ _d5\"> </span><span class=\"ff6 ls5f ws74\">0.4</span>Other financial cost<span class=\"_ _1d9\"> </span><span class=\"ff3 ls13 ws18\">0.1<span class=\"_ _1ba\"> </span></span><span class=\"ls5f ws74\">0.<span class=\"_ _2\"></span>2</span> 1)Shar<span class=\"_ _2\"></span>e of net p<span class=\"_ _2\"></span>rof<span class=\"_ _2\"></span>it fro<span class=\"_ _2\"></span>m a<span class=\"_ _2\"></span>sso<span class=\"_ _2\"></span>ciated c<span class=\"_ _2\"></span>omp<span class=\"_ _2\"></span>any22.1<span class=\"_ _63\"> </span><span class=\"ff6 ls58 ws6d\">7.<span class=\"_ _3\"></span>4</span>T<span class=\"_ _0\"></span>ot<span class=\"_ _2\"></span>al fin<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>e cos<span class=\"_ _2\"></span>ts<span class=\"_ _249\"> </span>56.3<span class=\"_ _6b\"> </span><span class=\"ff6 ls85 ws9b\">3<span class=\"_ _2\"></span>9.7</span>Net financial items<span class=\"_ _24a\"> </span><span class=\"ls0 ws0\">(31<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>1)<span class=\"_ _4a\"> </span><span class=\"ff6 ls9b wsb3\">(<span class=\"_ _2\"></span>31<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3)</span></span>1)  Gai<span class=\"_ _2\"></span>n on d<span class=\"_ _2\"></span>eme<span class=\"_ _2\"></span>rg<span class=\"_ _2\"></span>er o<span class=\"_ _2\"></span>f Vow Gr<span class=\"_ _2\"></span>ee<span class=\"_ _2\"></span>n Met<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>s AS a<span class=\"_ _2\"></span>nd sh<span class=\"_ _2\"></span>are o<span class=\"_ _2\"></span>f net p<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>fit f<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>m as<span class=\"_ _2\"></span>so<span class=\"_ _2\"></span>cia<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>, se<span class=\"_ _2\"></span>e fu<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>the<span class=\"_ _2\"></span>r inf<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>mat<span class=\"_ _2\"></span>ion i<span class=\"_ _2\"></span>n not<span class=\"_ _2\"></span>e 18 Inve<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>men<span class=\"_ _2\"></span>t in a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>oc<span class=\"_ _2\"></span>iat<span class=\"_ _2\"></span>e com<span class=\"_ _2\"></span>pa<span class=\"_ _2\"></span>ny.2)  Inter<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>st e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>se - l<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>sin<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>, se<span class=\"_ _2\"></span>e fu<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>the<span class=\"_ _2\"></span>r in<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>ma<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n in no<span class=\"_ _2\"></span>te 24 Lea<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>s.3) The for<span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>ard c<span class=\"_ _2\"></span>ur<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>ncy c<span class=\"_ _2\"></span>ont<span class=\"_ _2\"></span>ra<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s ar<span class=\"_ _2\"></span>e mar<span class=\"_ _2\"></span>k-<span class=\"_ _0\"></span>t<span class=\"_ _2\"></span>o-m<span class=\"_ _2\"></span>ark<span class=\"_ _2\"></span>et, b<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>ed o<span class=\"_ _2\"></span>n an e<span class=\"_ _2\"></span>x<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>rna<span class=\"_ _2\"></span>l valu<span class=\"_ _2\"></span>ati<span class=\"_ _2\"></span>on p<span class=\"_ _2\"></span>rov<span class=\"_ _2\"></span>ide<span class=\"_ _2\"></span>d by th<span class=\"_ _2\"></span>e co<span class=\"_ _2\"></span>ntr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tua<span class=\"_ _2\"></span>l cou<span class=\"_ _2\"></span>nte<span class=\"_ _2\"></span>rp<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>t. T<span class=\"_ _2\"></span>he c<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s are v<span class=\"_ _2\"></span>alu<span class=\"_ _2\"></span>ed u<span class=\"_ _2\"></span>sin<span class=\"_ _2\"></span>g opt<span class=\"_ _2\"></span>ion p<span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>cin<span class=\"_ _2\"></span>g te<span class=\"_ _2\"></span>ch<span class=\"_ _2\"></span>niq<span class=\"_ _2\"></span>ue<span class=\"_ _2\"></span>s, w<span class=\"_ _2\"></span>hi<span class=\"_ _2\"></span>ch em<span class=\"_ _2\"></span>pl<span class=\"_ _2\"></span>oy th<span class=\"_ _2\"></span>e use o<span class=\"_ _2\"></span>f var<span class=\"_ _2\"></span>iou<span class=\"_ _2\"></span>s i<span class=\"_ _2\"></span>npu<span class=\"_ _2\"></span>ts i<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>lud<span class=\"_ _2\"></span>ing f<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ei<span class=\"_ _2\"></span>gn e<span class=\"_ _2\"></span>xc<span class=\"_ _2\"></span>han<span class=\"_ _2\"></span>ge sp<span class=\"_ _2\"></span>ot a<span class=\"_ _2\"></span>nd fo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>war<span class=\"_ _2\"></span>d rat<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>s, th<span class=\"_ _2\"></span>e ti<span class=\"_ _2\"></span>me to m<span class=\"_ _2\"></span>atu<span class=\"_ _2\"></span>rit<span class=\"_ _2\"></span>y a<span class=\"_ _2\"></span>nd vo<span class=\"_ _2\"></span>lat<span class=\"_ _2\"></span>ili<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y.The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up uses f<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>war<span class=\"_ _2\"></span>d curr<span class=\"_ _2\"></span>enc<span class=\"_ _2\"></span>y con<span class=\"_ _2\"></span>trac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s to red<span class=\"_ _2\"></span>uce th<span class=\"_ _2\"></span>e curr<span class=\"_ _2\"></span>enc<span class=\"_ _2\"></span>y expo<span class=\"_ _2\"></span>sure on s<span class=\"_ _2\"></span>ale<span class=\"_ _2\"></span>s in EUR<span class=\"_ _2\"></span>. Se<span class=\"_ _2\"></span>e note 23 f<span class=\"_ _2\"></span>or dis<span class=\"_ _2\"></span>cussi<span class=\"_ _2\"></span>on of cur<span class=\"_ _2\"></span>renc<span class=\"_ _2\"></span>y ri<span class=\"_ _2\"></span>sk. T<span class=\"_ _2\"></span>he gr<span class=\"_ _2\"></span>oup do<span class=\"_ _2\"></span>es no<span class=\"_ _2\"></span>t apply h<span class=\"_ _2\"></span>edge a<span class=\"_ _2\"></span>cco<span class=\"_ _2\"></span>unting for it<span class=\"_ _2\"></span>s der<span class=\"_ _2\"></span>ivat<span class=\"_ _2\"></span>ive co<span class=\"_ _2\"></span>ntra<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s, he<span class=\"_ _2\"></span>nce th<span class=\"_ _2\"></span>e contr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s are me<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>ured at fa<span class=\"_ _2\"></span>ir value th<span class=\"_ _2\"></span>roug<span class=\"_ _2\"></span>h prof<span class=\"_ _2\"></span>it an<span class=\"_ _2\"></span>d loss<span class=\"_ _2\"></span>. The g<span class=\"_ _2\"></span>rou<span class=\"_ _2\"></span>p did not h<span class=\"_ _2\"></span>ave curr<span class=\"_ _2\"></span>enc<span class=\"_ _2\"></span>y for<span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>ard c<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>ts a<span class=\"_ _2\"></span>s of 31<span class=\"_ _2\"></span>.12.<span class=\"_ _2\"></span>22<span class=\"_ _2\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__89": {
   "value": "NOTE 22 <span class=\"_ _3\"></span> <span class=\"_ _2\"></span><span class=\"fc6 lsbf ws10b\">FINANCE INCOME AND COSTS</span>Finance income<span class=\"_ _0\"></span>:(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _245\"> </span><span class=\"ff3 ls53 ws68\">2022<span class=\"_ _45\"> </span><span class=\"ff6 ls54 ws69\">2021</span></span>Intere<span class=\"_ _2\"></span>st in<span class=\"_ _2\"></span>come<span class=\"_ _246\"> </span><span class=\"ff3 ls15 ws1b\">0.2<span class=\"_ _1fc\"> </span></span>0.1Foreign exchan<span class=\"_ _0\"></span>ge gain<span class=\"_ _1d8\"> </span><span class=\"ff3 ls15 ws1b\">25.0<span class=\"_ _2d\"> </span></span><span class=\"ls14 ws1a\">11<span class=\"_ _2\"></span>.3</span> 1)Gain f<span class=\"_ _2\"></span>rom d<span class=\"_ _2\"></span>emer<span class=\"_ _2\"></span>ger of Vow Gr<span class=\"_ _2\"></span>een M<span class=\"_ _2\"></span>eta<span class=\"_ _2\"></span>ls A<span class=\"_ _2\"></span>S op<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>ations <span class=\"_ _9\"></span>-   <span class=\"_ _12d\"> </span><span class=\"ff6 ls87 ws9d\">341.<span class=\"_ _2\"></span>6</span>Gain o<span class=\"_ _2\"></span>n F<span class=\"_ _2\"></span>X deri<span class=\"_ _2\"></span>vati<span class=\"_ _2\"></span>ves<span class=\"_ _e7\"> </span><span class=\"ff3 ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _d5\"> </span></span><span class=\"ls5e ws73\">1<span class=\"_ _3\"></span>.9</span>T<span class=\"_ _0\"></span>otal fin<span class=\"_ _0\"></span>ance income<span class=\"_ _1db\"> </span>25.2<span class=\"_ _31\"> </span><span class=\"ff6 lsbe wsd3\">355<span class=\"_ _2\"></span>.0</span>Finance costsIntere<span class=\"_ _2\"></span>st exp<span class=\"_ _2\"></span>ense<span class=\"_ _247\"> </span><span class=\"ff3 ls15 ws1b\">16.6<span class=\"_ _6b\"> </span></span><span class=\"ls5e ws73\">10<span class=\"_ _3\"></span>.9</span>Foreign ex<span class=\"_ _0\"></span>change loss<span class=\"_ _248\"> </span><span class=\"ff3 ls86 ws9c\">16.5<span class=\"_ _161\"> </span></span><span class=\"ls54 ws69\">20.8</span> 2) Intere<span class=\"_ _2\"></span>st exp<span class=\"_ _2\"></span>ense - l<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>sing <span class=\"_ _9\"></span>1<span class=\"_\"> </span>.0   <span class=\"_ _d5\"> </span><span class=\"ff6 ls5f ws74\">0.4</span>Other financial cost<span class=\"_ _1d9\"> </span><span class=\"ff3 ls13 ws18\">0.1<span class=\"_ _1ba\"> </span></span><span class=\"ls5f ws74\">0.<span class=\"_ _2\"></span>2</span> 1)Shar<span class=\"_ _2\"></span>e of net p<span class=\"_ _2\"></span>rof<span class=\"_ _2\"></span>it fro<span class=\"_ _2\"></span>m a<span class=\"_ _2\"></span>sso<span class=\"_ _2\"></span>ciated c<span class=\"_ _2\"></span>omp<span class=\"_ _2\"></span>any22.1<span class=\"_ _63\"> </span><span class=\"ff6 ls58 ws6d\">7.<span class=\"_ _3\"></span>4</span>T<span class=\"_ _0\"></span>ot<span class=\"_ _2\"></span>al fin<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>e cos<span class=\"_ _2\"></span>ts<span class=\"_ _249\"> </span>56.3<span class=\"_ _6b\"> </span><span class=\"ff6 ls85 ws9b\">3<span class=\"_ _2\"></span>9.7</span>Net financial items<span class=\"_ _24a\"> </span><span class=\"ls0 ws0\">(31<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>1)<span class=\"_ _4a\"> </span><span class=\"ff6 ls9b wsb3\">(<span class=\"_ _2\"></span>31<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3)</span></span>1)  Gai<span class=\"_ _2\"></span>n on d<span class=\"_ _2\"></span>eme<span class=\"_ _2\"></span>rg<span class=\"_ _2\"></span>er o<span class=\"_ _2\"></span>f Vow Gr<span class=\"_ _2\"></span>ee<span class=\"_ _2\"></span>n Met<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>s AS a<span class=\"_ _2\"></span>nd sh<span class=\"_ _2\"></span>are o<span class=\"_ _2\"></span>f net p<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>fit f<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>m as<span class=\"_ _2\"></span>so<span class=\"_ _2\"></span>cia<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>, se<span class=\"_ _2\"></span>e fu<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>the<span class=\"_ _2\"></span>r inf<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>mat<span class=\"_ _2\"></span>ion i<span class=\"_ _2\"></span>n not<span class=\"_ _2\"></span>e 18 Inve<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>men<span class=\"_ _2\"></span>t in a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>oc<span class=\"_ _2\"></span>iat<span class=\"_ _2\"></span>e com<span class=\"_ _2\"></span>pa<span class=\"_ _2\"></span>ny.2)  Inter<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>st e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>se - l<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>sin<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>, se<span class=\"_ _2\"></span>e fu<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>the<span class=\"_ _2\"></span>r in<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>ma<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n in no<span class=\"_ _2\"></span>te 24 Lea<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>s.3) The for<span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>ard c<span class=\"_ _2\"></span>ur<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>ncy c<span class=\"_ _2\"></span>ont<span class=\"_ _2\"></span>ra<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s ar<span class=\"_ _2\"></span>e mar<span class=\"_ _2\"></span>k-<span class=\"_ _0\"></span>t<span class=\"_ _2\"></span>o-m<span class=\"_ _2\"></span>ark<span class=\"_ _2\"></span>et, b<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>ed o<span class=\"_ _2\"></span>n an e<span class=\"_ _2\"></span>x<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>rna<span class=\"_ _2\"></span>l valu<span class=\"_ _2\"></span>ati<span class=\"_ _2\"></span>on p<span class=\"_ _2\"></span>rov<span class=\"_ _2\"></span>ide<span class=\"_ _2\"></span>d by th<span class=\"_ _2\"></span>e co<span class=\"_ _2\"></span>ntr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tua<span class=\"_ _2\"></span>l cou<span class=\"_ _2\"></span>nte<span class=\"_ _2\"></span>rp<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>t. T<span class=\"_ _2\"></span>he c<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s are v<span class=\"_ _2\"></span>alu<span class=\"_ _2\"></span>ed u<span class=\"_ _2\"></span>sin<span class=\"_ _2\"></span>g opt<span class=\"_ _2\"></span>ion p<span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>cin<span class=\"_ _2\"></span>g te<span class=\"_ _2\"></span>ch<span class=\"_ _2\"></span>niq<span class=\"_ _2\"></span>ue<span class=\"_ _2\"></span>s, w<span class=\"_ _2\"></span>hi<span class=\"_ _2\"></span>ch em<span class=\"_ _2\"></span>pl<span class=\"_ _2\"></span>oy th<span class=\"_ _2\"></span>e use o<span class=\"_ _2\"></span>f var<span class=\"_ _2\"></span>iou<span class=\"_ _2\"></span>s i<span class=\"_ _2\"></span>npu<span class=\"_ _2\"></span>ts i<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>lud<span class=\"_ _2\"></span>ing f<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ei<span class=\"_ _2\"></span>gn e<span class=\"_ _2\"></span>xc<span class=\"_ _2\"></span>han<span class=\"_ _2\"></span>ge sp<span class=\"_ _2\"></span>ot a<span class=\"_ _2\"></span>nd fo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>war<span class=\"_ _2\"></span>d rat<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>s, th<span class=\"_ _2\"></span>e ti<span class=\"_ _2\"></span>me to m<span class=\"_ _2\"></span>atu<span class=\"_ _2\"></span>rit<span class=\"_ _2\"></span>y a<span class=\"_ _2\"></span>nd vo<span class=\"_ _2\"></span>lat<span class=\"_ _2\"></span>ili<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y.The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up uses f<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>war<span class=\"_ _2\"></span>d curr<span class=\"_ _2\"></span>enc<span class=\"_ _2\"></span>y con<span class=\"_ _2\"></span>trac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s to red<span class=\"_ _2\"></span>uce th<span class=\"_ _2\"></span>e curr<span class=\"_ _2\"></span>enc<span class=\"_ _2\"></span>y expo<span class=\"_ _2\"></span>sure on s<span class=\"_ _2\"></span>ale<span class=\"_ _2\"></span>s in EUR<span class=\"_ _2\"></span>. Se<span class=\"_ _2\"></span>e note 23 f<span class=\"_ _2\"></span>or dis<span class=\"_ _2\"></span>cussi<span class=\"_ _2\"></span>on of cur<span class=\"_ _2\"></span>renc<span class=\"_ _2\"></span>y ri<span class=\"_ _2\"></span>sk. T<span class=\"_ _2\"></span>he gr<span class=\"_ _2\"></span>oup do<span class=\"_ _2\"></span>es no<span class=\"_ _2\"></span>t apply h<span class=\"_ _2\"></span>edge a<span class=\"_ _2\"></span>cco<span class=\"_ _2\"></span>unting for it<span class=\"_ _2\"></span>s der<span class=\"_ _2\"></span>ivat<span class=\"_ _2\"></span>ive co<span class=\"_ _2\"></span>ntra<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s, he<span class=\"_ _2\"></span>nce th<span class=\"_ _2\"></span>e contr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s are me<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>ured at fa<span class=\"_ _2\"></span>ir value th<span class=\"_ _2\"></span>roug<span class=\"_ _2\"></span>h prof<span class=\"_ _2\"></span>it an<span class=\"_ _2\"></span>d loss<span class=\"_ _2\"></span>. The g<span class=\"_ _2\"></span>rou<span class=\"_ _2\"></span>p did not h<span class=\"_ _2\"></span>ave curr<span class=\"_ _2\"></span>enc<span class=\"_ _2\"></span>y for<span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>ard c<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>ts a<span class=\"_ _2\"></span>s of 31<span class=\"_ _2\"></span>.12.<span class=\"_ _2\"></span>22<span class=\"_ _2\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__88": {
   "value": "NOTE 22 <span class=\"_ _3\"></span> <span class=\"_ _2\"></span><span class=\"fc6 lsbf ws10b\">FINANCE INCOME AND COSTS</span>Finance income<span class=\"_ _0\"></span>:(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _245\"> </span><span class=\"ff3 ls53 ws68\">2022<span class=\"_ _45\"> </span><span class=\"ff6 ls54 ws69\">2021</span></span>Intere<span class=\"_ _2\"></span>st in<span class=\"_ _2\"></span>come<span class=\"_ _246\"> </span><span class=\"ff3 ls15 ws1b\">0.2<span class=\"_ _1fc\"> </span></span>0.1Foreign exchan<span class=\"_ _0\"></span>ge gain<span class=\"_ _1d8\"> </span><span class=\"ff3 ls15 ws1b\">25.0<span class=\"_ _2d\"> </span></span><span class=\"ls14 ws1a\">11<span class=\"_ _2\"></span>.3</span> 1)Gain f<span class=\"_ _2\"></span>rom d<span class=\"_ _2\"></span>emer<span class=\"_ _2\"></span>ger of Vow Gr<span class=\"_ _2\"></span>een M<span class=\"_ _2\"></span>eta<span class=\"_ _2\"></span>ls A<span class=\"_ _2\"></span>S op<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>ations <span class=\"_ _9\"></span>-   <span class=\"_ _12d\"> </span><span class=\"ff6 ls87 ws9d\">341.<span class=\"_ _2\"></span>6</span>Gain o<span class=\"_ _2\"></span>n F<span class=\"_ _2\"></span>X deri<span class=\"_ _2\"></span>vati<span class=\"_ _2\"></span>ves<span class=\"_ _e7\"> </span><span class=\"ff3 ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _d5\"> </span></span><span class=\"ls5e ws73\">1<span class=\"_ _3\"></span>.9</span>T<span class=\"_ _0\"></span>otal fin<span class=\"_ _0\"></span>ance income<span class=\"_ _1db\"> </span>25.2<span class=\"_ _31\"> </span><span class=\"ff6 lsbe wsd3\">355<span class=\"_ _2\"></span>.0</span>Finance costsIntere<span class=\"_ _2\"></span>st exp<span class=\"_ _2\"></span>ense<span class=\"_ _247\"> </span><span class=\"ff3 ls15 ws1b\">16.6<span class=\"_ _6b\"> </span></span><span class=\"ls5e ws73\">10<span class=\"_ _3\"></span>.9</span>Foreign ex<span class=\"_ _0\"></span>change loss<span class=\"_ _248\"> </span><span class=\"ff3 ls86 ws9c\">16.5<span class=\"_ _161\"> </span></span><span class=\"ls54 ws69\">20.8</span> 2) Intere<span class=\"_ _2\"></span>st exp<span class=\"_ _2\"></span>ense - l<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>sing <span class=\"_ _9\"></span>1<span class=\"_\"> </span>.0   <span class=\"_ _d5\"> </span><span class=\"ff6 ls5f ws74\">0.4</span>Other financial cost<span class=\"_ _1d9\"> </span><span class=\"ff3 ls13 ws18\">0.1<span class=\"_ _1ba\"> </span></span><span class=\"ls5f ws74\">0.<span class=\"_ _2\"></span>2</span> 1)Shar<span class=\"_ _2\"></span>e of net p<span class=\"_ _2\"></span>rof<span class=\"_ _2\"></span>it fro<span class=\"_ _2\"></span>m a<span class=\"_ _2\"></span>sso<span class=\"_ _2\"></span>ciated c<span class=\"_ _2\"></span>omp<span class=\"_ _2\"></span>any22.1<span class=\"_ _63\"> </span><span class=\"ff6 ls58 ws6d\">7.<span class=\"_ _3\"></span>4</span>T<span class=\"_ _0\"></span>ot<span class=\"_ _2\"></span>al fin<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>e cos<span class=\"_ _2\"></span>ts<span class=\"_ _249\"> </span>56.3<span class=\"_ _6b\"> </span><span class=\"ff6 ls85 ws9b\">3<span class=\"_ _2\"></span>9.7</span>Net financial items<span class=\"_ _24a\"> </span><span class=\"ls0 ws0\">(31<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>1)<span class=\"_ _4a\"> </span><span class=\"ff6 ls9b wsb3\">(<span class=\"_ _2\"></span>31<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3)</span></span>1)  Gai<span class=\"_ _2\"></span>n on d<span class=\"_ _2\"></span>eme<span class=\"_ _2\"></span>rg<span class=\"_ _2\"></span>er o<span class=\"_ _2\"></span>f Vow Gr<span class=\"_ _2\"></span>ee<span class=\"_ _2\"></span>n Met<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>s AS a<span class=\"_ _2\"></span>nd sh<span class=\"_ _2\"></span>are o<span class=\"_ _2\"></span>f net p<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>fit f<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>m as<span class=\"_ _2\"></span>so<span class=\"_ _2\"></span>cia<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>, se<span class=\"_ _2\"></span>e fu<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>the<span class=\"_ _2\"></span>r inf<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>mat<span class=\"_ _2\"></span>ion i<span class=\"_ _2\"></span>n not<span class=\"_ _2\"></span>e 18 Inve<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>men<span class=\"_ _2\"></span>t in a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>oc<span class=\"_ _2\"></span>iat<span class=\"_ _2\"></span>e com<span class=\"_ _2\"></span>pa<span class=\"_ _2\"></span>ny.2)  Inter<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>st e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>se - l<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>sin<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>, se<span class=\"_ _2\"></span>e fu<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>the<span class=\"_ _2\"></span>r in<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>ma<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n in no<span class=\"_ _2\"></span>te 24 Lea<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>s.3) The for<span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>ard c<span class=\"_ _2\"></span>ur<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>ncy c<span class=\"_ _2\"></span>ont<span class=\"_ _2\"></span>ra<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s ar<span class=\"_ _2\"></span>e mar<span class=\"_ _2\"></span>k-<span class=\"_ _0\"></span>t<span class=\"_ _2\"></span>o-m<span class=\"_ _2\"></span>ark<span class=\"_ _2\"></span>et, b<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>ed o<span class=\"_ _2\"></span>n an e<span class=\"_ _2\"></span>x<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>rna<span class=\"_ _2\"></span>l valu<span class=\"_ _2\"></span>ati<span class=\"_ _2\"></span>on p<span class=\"_ _2\"></span>rov<span class=\"_ _2\"></span>ide<span class=\"_ _2\"></span>d by th<span class=\"_ _2\"></span>e co<span class=\"_ _2\"></span>ntr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tua<span class=\"_ _2\"></span>l cou<span class=\"_ _2\"></span>nte<span class=\"_ _2\"></span>rp<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>t. T<span class=\"_ _2\"></span>he c<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s are v<span class=\"_ _2\"></span>alu<span class=\"_ _2\"></span>ed u<span class=\"_ _2\"></span>sin<span class=\"_ _2\"></span>g opt<span class=\"_ _2\"></span>ion p<span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>cin<span class=\"_ _2\"></span>g te<span class=\"_ _2\"></span>ch<span class=\"_ _2\"></span>niq<span class=\"_ _2\"></span>ue<span class=\"_ _2\"></span>s, w<span class=\"_ _2\"></span>hi<span class=\"_ _2\"></span>ch em<span class=\"_ _2\"></span>pl<span class=\"_ _2\"></span>oy th<span class=\"_ _2\"></span>e use o<span class=\"_ _2\"></span>f var<span class=\"_ _2\"></span>iou<span class=\"_ _2\"></span>s i<span class=\"_ _2\"></span>npu<span class=\"_ _2\"></span>ts i<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>lud<span class=\"_ _2\"></span>ing f<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ei<span class=\"_ _2\"></span>gn e<span class=\"_ _2\"></span>xc<span class=\"_ _2\"></span>han<span class=\"_ _2\"></span>ge sp<span class=\"_ _2\"></span>ot a<span class=\"_ _2\"></span>nd fo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>war<span class=\"_ _2\"></span>d rat<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>s, th<span class=\"_ _2\"></span>e ti<span class=\"_ _2\"></span>me to m<span class=\"_ _2\"></span>atu<span class=\"_ _2\"></span>rit<span class=\"_ _2\"></span>y a<span class=\"_ _2\"></span>nd vo<span class=\"_ _2\"></span>lat<span class=\"_ _2\"></span>ili<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y.The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up uses f<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>war<span class=\"_ _2\"></span>d curr<span class=\"_ _2\"></span>enc<span class=\"_ _2\"></span>y con<span class=\"_ _2\"></span>trac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s to red<span class=\"_ _2\"></span>uce th<span class=\"_ _2\"></span>e curr<span class=\"_ _2\"></span>enc<span class=\"_ _2\"></span>y expo<span class=\"_ _2\"></span>sure on s<span class=\"_ _2\"></span>ale<span class=\"_ _2\"></span>s in EUR<span class=\"_ _2\"></span>. Se<span class=\"_ _2\"></span>e note 23 f<span class=\"_ _2\"></span>or dis<span class=\"_ _2\"></span>cussi<span class=\"_ _2\"></span>on of cur<span class=\"_ _2\"></span>renc<span class=\"_ _2\"></span>y ri<span class=\"_ _2\"></span>sk. T<span class=\"_ _2\"></span>he gr<span class=\"_ _2\"></span>oup do<span class=\"_ _2\"></span>es no<span class=\"_ _2\"></span>t apply h<span class=\"_ _2\"></span>edge a<span class=\"_ _2\"></span>cco<span class=\"_ _2\"></span>unting for it<span class=\"_ _2\"></span>s der<span class=\"_ _2\"></span>ivat<span class=\"_ _2\"></span>ive co<span class=\"_ _2\"></span>ntra<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s, he<span class=\"_ _2\"></span>nce th<span class=\"_ _2\"></span>e contr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s are me<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>ured at fa<span class=\"_ _2\"></span>ir value th<span class=\"_ _2\"></span>roug<span class=\"_ _2\"></span>h prof<span class=\"_ _2\"></span>it an<span class=\"_ _2\"></span>d loss<span class=\"_ _2\"></span>. The g<span class=\"_ _2\"></span>rou<span class=\"_ _2\"></span>p did not h<span class=\"_ _2\"></span>ave curr<span class=\"_ _2\"></span>enc<span class=\"_ _2\"></span>y for<span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>ard c<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>ts a<span class=\"_ _2\"></span>s of 31<span class=\"_ _2\"></span>.12.<span class=\"_ _2\"></span>22<span class=\"_ _2\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__87": {
   "value": "NOTE 22 <span class=\"_ _3\"></span> <span class=\"_ _2\"></span><span class=\"fc6 lsbf ws10b\">FINANCE INCOME AND COSTS</span>Finance income<span class=\"_ _0\"></span>:(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _245\"> </span><span class=\"ff3 ls53 ws68\">2022<span class=\"_ _45\"> </span><span class=\"ff6 ls54 ws69\">2021</span></span>Intere<span class=\"_ _2\"></span>st in<span class=\"_ _2\"></span>come<span class=\"_ _246\"> </span><span class=\"ff3 ls15 ws1b\">0.2<span class=\"_ _1fc\"> </span></span>0.1Foreign exchan<span class=\"_ _0\"></span>ge gain<span class=\"_ _1d8\"> </span><span class=\"ff3 ls15 ws1b\">25.0<span class=\"_ _2d\"> </span></span><span class=\"ls14 ws1a\">11<span class=\"_ _2\"></span>.3</span> 1)Gain f<span class=\"_ _2\"></span>rom d<span class=\"_ _2\"></span>emer<span class=\"_ _2\"></span>ger of Vow Gr<span class=\"_ _2\"></span>een M<span class=\"_ _2\"></span>eta<span class=\"_ _2\"></span>ls A<span class=\"_ _2\"></span>S op<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>ations <span class=\"_ _9\"></span>-   <span class=\"_ _12d\"> </span><span class=\"ff6 ls87 ws9d\">341.<span class=\"_ _2\"></span>6</span>Gain o<span class=\"_ _2\"></span>n F<span class=\"_ _2\"></span>X deri<span class=\"_ _2\"></span>vati<span class=\"_ _2\"></span>ves<span class=\"_ _e7\"> </span><span class=\"ff3 ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _d5\"> </span></span><span class=\"ls5e ws73\">1<span class=\"_ _3\"></span>.9</span>T<span class=\"_ _0\"></span>otal fin<span class=\"_ _0\"></span>ance income<span class=\"_ _1db\"> </span>25.2<span class=\"_ _31\"> </span><span class=\"ff6 lsbe wsd3\">355<span class=\"_ _2\"></span>.0</span>Finance costsIntere<span class=\"_ _2\"></span>st exp<span class=\"_ _2\"></span>ense<span class=\"_ _247\"> </span><span class=\"ff3 ls15 ws1b\">16.6<span class=\"_ _6b\"> </span></span><span class=\"ls5e ws73\">10<span class=\"_ _3\"></span>.9</span>Foreign ex<span class=\"_ _0\"></span>change loss<span class=\"_ _248\"> </span><span class=\"ff3 ls86 ws9c\">16.5<span class=\"_ _161\"> </span></span><span class=\"ls54 ws69\">20.8</span> 2) Intere<span class=\"_ _2\"></span>st exp<span class=\"_ _2\"></span>ense - l<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>sing <span class=\"_ _9\"></span>1<span class=\"_\"> </span>.0   <span class=\"_ _d5\"> </span><span class=\"ff6 ls5f ws74\">0.4</span>Other financial cost<span class=\"_ _1d9\"> </span><span class=\"ff3 ls13 ws18\">0.1<span class=\"_ _1ba\"> </span></span><span class=\"ls5f ws74\">0.<span class=\"_ _2\"></span>2</span> 1)Shar<span class=\"_ _2\"></span>e of net p<span class=\"_ _2\"></span>rof<span class=\"_ _2\"></span>it fro<span class=\"_ _2\"></span>m a<span class=\"_ _2\"></span>sso<span class=\"_ _2\"></span>ciated c<span class=\"_ _2\"></span>omp<span class=\"_ _2\"></span>any22.1<span class=\"_ _63\"> </span><span class=\"ff6 ls58 ws6d\">7.<span class=\"_ _3\"></span>4</span>T<span class=\"_ _0\"></span>ot<span class=\"_ _2\"></span>al fin<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>e cos<span class=\"_ _2\"></span>ts<span class=\"_ _249\"> </span>56.3<span class=\"_ _6b\"> </span><span class=\"ff6 ls85 ws9b\">3<span class=\"_ _2\"></span>9.7</span>Net financial items<span class=\"_ _24a\"> </span><span class=\"ls0 ws0\">(31<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>1)<span class=\"_ _4a\"> </span><span class=\"ff6 ls9b wsb3\">(<span class=\"_ _2\"></span>31<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3)</span></span>1)  Gai<span class=\"_ _2\"></span>n on d<span class=\"_ _2\"></span>eme<span class=\"_ _2\"></span>rg<span class=\"_ _2\"></span>er o<span class=\"_ _2\"></span>f Vow Gr<span class=\"_ _2\"></span>ee<span class=\"_ _2\"></span>n Met<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>s AS a<span class=\"_ _2\"></span>nd sh<span class=\"_ _2\"></span>are o<span class=\"_ _2\"></span>f net p<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>fit f<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>m as<span class=\"_ _2\"></span>so<span class=\"_ _2\"></span>cia<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>, se<span class=\"_ _2\"></span>e fu<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>the<span class=\"_ _2\"></span>r inf<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>mat<span class=\"_ _2\"></span>ion i<span class=\"_ _2\"></span>n not<span class=\"_ _2\"></span>e 18 Inve<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>men<span class=\"_ _2\"></span>t in a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>oc<span class=\"_ _2\"></span>iat<span class=\"_ _2\"></span>e com<span class=\"_ _2\"></span>pa<span class=\"_ _2\"></span>ny.2)  Inter<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>st e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>se - l<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>sin<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>, se<span class=\"_ _2\"></span>e fu<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>the<span class=\"_ _2\"></span>r in<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>ma<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n in no<span class=\"_ _2\"></span>te 24 Lea<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>s.3) The for<span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>ard c<span class=\"_ _2\"></span>ur<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>ncy c<span class=\"_ _2\"></span>ont<span class=\"_ _2\"></span>ra<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s ar<span class=\"_ _2\"></span>e mar<span class=\"_ _2\"></span>k-<span class=\"_ _0\"></span>t<span class=\"_ _2\"></span>o-m<span class=\"_ _2\"></span>ark<span class=\"_ _2\"></span>et, b<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>ed o<span class=\"_ _2\"></span>n an e<span class=\"_ _2\"></span>x<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>rna<span class=\"_ _2\"></span>l valu<span class=\"_ _2\"></span>ati<span class=\"_ _2\"></span>on p<span class=\"_ _2\"></span>rov<span class=\"_ _2\"></span>ide<span class=\"_ _2\"></span>d by th<span class=\"_ _2\"></span>e co<span class=\"_ _2\"></span>ntr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tua<span class=\"_ _2\"></span>l cou<span class=\"_ _2\"></span>nte<span class=\"_ _2\"></span>rp<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>t. T<span class=\"_ _2\"></span>he c<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s are v<span class=\"_ _2\"></span>alu<span class=\"_ _2\"></span>ed u<span class=\"_ _2\"></span>sin<span class=\"_ _2\"></span>g opt<span class=\"_ _2\"></span>ion p<span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>cin<span class=\"_ _2\"></span>g te<span class=\"_ _2\"></span>ch<span class=\"_ _2\"></span>niq<span class=\"_ _2\"></span>ue<span class=\"_ _2\"></span>s, w<span class=\"_ _2\"></span>hi<span class=\"_ _2\"></span>ch em<span class=\"_ _2\"></span>pl<span class=\"_ _2\"></span>oy th<span class=\"_ _2\"></span>e use o<span class=\"_ _2\"></span>f var<span class=\"_ _2\"></span>iou<span class=\"_ _2\"></span>s i<span class=\"_ _2\"></span>npu<span class=\"_ _2\"></span>ts i<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>lud<span class=\"_ _2\"></span>ing f<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ei<span class=\"_ _2\"></span>gn e<span class=\"_ _2\"></span>xc<span class=\"_ _2\"></span>han<span class=\"_ _2\"></span>ge sp<span class=\"_ _2\"></span>ot a<span class=\"_ _2\"></span>nd fo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>war<span class=\"_ _2\"></span>d rat<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>s, th<span class=\"_ _2\"></span>e ti<span class=\"_ _2\"></span>me to m<span class=\"_ _2\"></span>atu<span class=\"_ _2\"></span>rit<span class=\"_ _2\"></span>y a<span class=\"_ _2\"></span>nd vo<span class=\"_ _2\"></span>lat<span class=\"_ _2\"></span>ili<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y.The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up uses f<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>war<span class=\"_ _2\"></span>d curr<span class=\"_ _2\"></span>enc<span class=\"_ _2\"></span>y con<span class=\"_ _2\"></span>trac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s to red<span class=\"_ _2\"></span>uce th<span class=\"_ _2\"></span>e curr<span class=\"_ _2\"></span>enc<span class=\"_ _2\"></span>y expo<span class=\"_ _2\"></span>sure on s<span class=\"_ _2\"></span>ale<span class=\"_ _2\"></span>s in EUR<span class=\"_ _2\"></span>. Se<span class=\"_ _2\"></span>e note 23 f<span class=\"_ _2\"></span>or dis<span class=\"_ _2\"></span>cussi<span class=\"_ _2\"></span>on of cur<span class=\"_ _2\"></span>renc<span class=\"_ _2\"></span>y ri<span class=\"_ _2\"></span>sk. T<span class=\"_ _2\"></span>he gr<span class=\"_ _2\"></span>oup do<span class=\"_ _2\"></span>es no<span class=\"_ _2\"></span>t apply h<span class=\"_ _2\"></span>edge a<span class=\"_ _2\"></span>cco<span class=\"_ _2\"></span>unting for it<span class=\"_ _2\"></span>s der<span class=\"_ _2\"></span>ivat<span class=\"_ _2\"></span>ive co<span class=\"_ _2\"></span>ntra<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s, he<span class=\"_ _2\"></span>nce th<span class=\"_ _2\"></span>e contr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s are me<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>ured at fa<span class=\"_ _2\"></span>ir value th<span class=\"_ _2\"></span>roug<span class=\"_ _2\"></span>h prof<span class=\"_ _2\"></span>it an<span class=\"_ _2\"></span>d loss<span class=\"_ _2\"></span>. The g<span class=\"_ _2\"></span>rou<span class=\"_ _2\"></span>p did not h<span class=\"_ _2\"></span>ave curr<span class=\"_ _2\"></span>enc<span class=\"_ _2\"></span>y for<span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>ard c<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>ts a<span class=\"_ _2\"></span>s of 31<span class=\"_ _2\"></span>.12.<span class=\"_ _2\"></span>22<span class=\"_ _2\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__85": {
   "value": "NOTE 22 <span class=\"_ _3\"></span> <span class=\"_ _2\"></span><span class=\"fc6 lsbf ws10b\">FINANCE INCOME AND COSTS</span>Finance income<span class=\"_ _0\"></span>:(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _245\"> </span><span class=\"ff3 ls53 ws68\">2022<span class=\"_ _45\"> </span><span class=\"ff6 ls54 ws69\">2021</span></span>Intere<span class=\"_ _2\"></span>st in<span class=\"_ _2\"></span>come<span class=\"_ _246\"> </span><span class=\"ff3 ls15 ws1b\">0.2<span class=\"_ _1fc\"> </span></span>0.1Foreign exchan<span class=\"_ _0\"></span>ge gain<span class=\"_ _1d8\"> </span><span class=\"ff3 ls15 ws1b\">25.0<span class=\"_ _2d\"> </span></span><span class=\"ls14 ws1a\">11<span class=\"_ _2\"></span>.3</span> 1)Gain f<span class=\"_ _2\"></span>rom d<span class=\"_ _2\"></span>emer<span class=\"_ _2\"></span>ger of Vow Gr<span class=\"_ _2\"></span>een M<span class=\"_ _2\"></span>eta<span class=\"_ _2\"></span>ls A<span class=\"_ _2\"></span>S op<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>ations <span class=\"_ _9\"></span>-   <span class=\"_ _12d\"> </span><span class=\"ff6 ls87 ws9d\">341.<span class=\"_ _2\"></span>6</span>Gain o<span class=\"_ _2\"></span>n F<span class=\"_ _2\"></span>X deri<span class=\"_ _2\"></span>vati<span class=\"_ _2\"></span>ves<span class=\"_ _e7\"> </span><span class=\"ff3 ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _d5\"> </span></span><span class=\"ls5e ws73\">1<span class=\"_ _3\"></span>.9</span>T<span class=\"_ _0\"></span>otal fin<span class=\"_ _0\"></span>ance income<span class=\"_ _1db\"> </span>25.2<span class=\"_ _31\"> </span><span class=\"ff6 lsbe wsd3\">355<span class=\"_ _2\"></span>.0</span>Finance costsIntere<span class=\"_ _2\"></span>st exp<span class=\"_ _2\"></span>ense<span class=\"_ _247\"> </span><span class=\"ff3 ls15 ws1b\">16.6<span class=\"_ _6b\"> </span></span><span class=\"ls5e ws73\">10<span class=\"_ _3\"></span>.9</span>Foreign ex<span class=\"_ _0\"></span>change loss<span class=\"_ _248\"> </span><span class=\"ff3 ls86 ws9c\">16.5<span class=\"_ _161\"> </span></span><span class=\"ls54 ws69\">20.8</span> 2) Intere<span class=\"_ _2\"></span>st exp<span class=\"_ _2\"></span>ense - l<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>sing <span class=\"_ _9\"></span>1<span class=\"_\"> </span>.0   <span class=\"_ _d5\"> </span><span class=\"ff6 ls5f ws74\">0.4</span>Other financial cost<span class=\"_ _1d9\"> </span><span class=\"ff3 ls13 ws18\">0.1<span class=\"_ _1ba\"> </span></span><span class=\"ls5f ws74\">0.<span class=\"_ _2\"></span>2</span> 1)Shar<span class=\"_ _2\"></span>e of net p<span class=\"_ _2\"></span>rof<span class=\"_ _2\"></span>it fro<span class=\"_ _2\"></span>m a<span class=\"_ _2\"></span>sso<span class=\"_ _2\"></span>ciated c<span class=\"_ _2\"></span>omp<span class=\"_ _2\"></span>any22.1<span class=\"_ _63\"> </span><span class=\"ff6 ls58 ws6d\">7.<span class=\"_ _3\"></span>4</span>T<span class=\"_ _0\"></span>ot<span class=\"_ _2\"></span>al fin<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>e cos<span class=\"_ _2\"></span>ts<span class=\"_ _249\"> </span><span class=\"ls86 ws9c\">56.3<span class=\"_ _6b\"> </span><span class=\"ff6 ls85 ws9b\">3<span class=\"_ _2\"></span>9.7</span></span>Net financial items<span class=\"_ _24a\"> </span><span class=\"ls0 ws0\">(31<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>1)<span class=\"_ _4a\"> </span><span class=\"ff6 ls9b wsb3\">(<span class=\"_ _2\"></span>31<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3)</span></span>1)  Gai<span class=\"_ _2\"></span>n on d<span class=\"_ _2\"></span>eme<span class=\"_ _2\"></span>rg<span class=\"_ _2\"></span>er o<span class=\"_ _2\"></span>f Vow Gr<span class=\"_ _2\"></span>ee<span class=\"_ _2\"></span>n Met<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>s AS a<span class=\"_ _2\"></span>nd sh<span class=\"_ _2\"></span>are o<span class=\"_ _2\"></span>f net p<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>fit f<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>m as<span class=\"_ _2\"></span>so<span class=\"_ _2\"></span>cia<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>, se<span class=\"_ _2\"></span>e fu<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>the<span class=\"_ _2\"></span>r inf<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>mat<span class=\"_ _2\"></span>ion i<span class=\"_ _2\"></span>n not<span class=\"_ _2\"></span>e 18 Inve<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>men<span class=\"_ _2\"></span>t in a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>oc<span class=\"_ _2\"></span>iat<span class=\"_ _2\"></span>e com<span class=\"_ _2\"></span>pa<span class=\"_ _2\"></span>ny.2)  Inter<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>st e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>se - l<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>sin<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>, se<span class=\"_ _2\"></span>e fu<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>the<span class=\"_ _2\"></span>r in<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>ma<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n in no<span class=\"_ _2\"></span>te 24 Lea<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>s.3) The for<span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>ard c<span class=\"_ _2\"></span>ur<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>ncy c<span class=\"_ _2\"></span>ont<span class=\"_ _2\"></span>ra<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s ar<span class=\"_ _2\"></span>e mar<span class=\"_ _2\"></span>k-<span class=\"_ _0\"></span>t<span class=\"_ _2\"></span>o-m<span class=\"_ _2\"></span>ark<span class=\"_ _2\"></span>et, b<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>ed o<span class=\"_ _2\"></span>n an e<span class=\"_ _2\"></span>x<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>rna<span class=\"_ _2\"></span>l valu<span class=\"_ _2\"></span>ati<span class=\"_ _2\"></span>on p<span class=\"_ _2\"></span>rov<span class=\"_ _2\"></span>ide<span class=\"_ _2\"></span>d by th<span class=\"_ _2\"></span>e co<span class=\"_ _2\"></span>ntr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tua<span class=\"_ _2\"></span>l cou<span class=\"_ _2\"></span>nte<span class=\"_ _2\"></span>rp<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>t. T<span class=\"_ _2\"></span>he c<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s are v<span class=\"_ _2\"></span>alu<span class=\"_ _2\"></span>ed u<span class=\"_ _2\"></span>sin<span class=\"_ _2\"></span>g opt<span class=\"_ _2\"></span>ion p<span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>cin<span class=\"_ _2\"></span>g te<span class=\"_ _2\"></span>ch<span class=\"_ _2\"></span>niq<span class=\"_ _2\"></span>ue<span class=\"_ _2\"></span>s, w<span class=\"_ _2\"></span>hi<span class=\"_ _2\"></span>ch em<span class=\"_ _2\"></span>pl<span class=\"_ _2\"></span>oy th<span class=\"_ _2\"></span>e use o<span class=\"_ _2\"></span>f var<span class=\"_ _2\"></span>iou<span class=\"_ _2\"></span>s i<span class=\"_ _2\"></span>npu<span class=\"_ _2\"></span>ts i<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>lud<span class=\"_ _2\"></span>ing f<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ei<span class=\"_ _2\"></span>gn e<span class=\"_ _2\"></span>xc<span class=\"_ _2\"></span>han<span class=\"_ _2\"></span>ge sp<span class=\"_ _2\"></span>ot a<span class=\"_ _2\"></span>nd fo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>war<span class=\"_ _2\"></span>d rat<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>s, th<span class=\"_ _2\"></span>e ti<span class=\"_ _2\"></span>me to m<span class=\"_ _2\"></span>atu<span class=\"_ _2\"></span>rit<span class=\"_ _2\"></span>y a<span class=\"_ _2\"></span>nd vo<span class=\"_ _2\"></span>lat<span class=\"_ _2\"></span>ili<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y.The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up uses f<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>war<span class=\"_ _2\"></span>d curr<span class=\"_ _2\"></span>enc<span class=\"_ _2\"></span>y con<span class=\"_ _2\"></span>trac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s to red<span class=\"_ _2\"></span>uce th<span class=\"_ _2\"></span>e curr<span class=\"_ _2\"></span>enc<span class=\"_ _2\"></span>y expo<span class=\"_ _2\"></span>sure on s<span class=\"_ _2\"></span>ale<span class=\"_ _2\"></span>s in EUR<span class=\"_ _2\"></span>. Se<span class=\"_ _2\"></span>e note 23 f<span class=\"_ _2\"></span>or dis<span class=\"_ _2\"></span>cussi<span class=\"_ _2\"></span>on of cur<span class=\"_ _2\"></span>renc<span class=\"_ _2\"></span>y ri<span class=\"_ _2\"></span>sk. T<span class=\"_ _2\"></span>he gr<span class=\"_ _2\"></span>oup do<span class=\"_ _2\"></span>es no<span class=\"_ _2\"></span>t apply h<span class=\"_ _2\"></span>edge a<span class=\"_ _2\"></span>cco<span class=\"_ _2\"></span>unting for it<span class=\"_ _2\"></span>s der<span class=\"_ _2\"></span>ivat<span class=\"_ _2\"></span>ive co<span class=\"_ _2\"></span>ntra<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s, he<span class=\"_ _2\"></span>nce th<span class=\"_ _2\"></span>e contr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s are me<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>ured at fa<span class=\"_ _2\"></span>ir value th<span class=\"_ _2\"></span>roug<span class=\"_ _2\"></span>h prof<span class=\"_ _2\"></span>it an<span class=\"_ _2\"></span>d loss<span class=\"_ _2\"></span>. The g<span class=\"_ _2\"></span>rou<span class=\"_ _2\"></span>p did not h<span class=\"_ _2\"></span>ave curr<span class=\"_ _2\"></span>enc<span class=\"_ _2\"></span>y for<span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>ard c<span class=\"_ _2\"></span>ontr<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>ts a<span class=\"_ _2\"></span>s of 31<span class=\"_ _2\"></span>.12.<span class=\"_ _2\"></span>22<span class=\"_ _2\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__84": {
   "value": "<span class=\"fc6 lsbf ws10b\">FINANCE INCOME AND COSTS</span>Finance income<span class=\"_ _0\"></span>:(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _245\"> </span><span class=\"ff3 ls53 ws68\">2022<span class=\"_ _45\"> </span><span class=\"ff6 ls54 ws69\">2021</span></span>Intere<span class=\"_ _2\"></span>st in<span class=\"_ _2\"></span>come<span class=\"_ _246\"> </span><span class=\"ff3 ls15 ws1b\">0.2<span class=\"_ _1fc\"> </span></span>0.1Foreign exchan<span class=\"_ _0\"></span>ge gain<span class=\"_ _1d8\"> </span><span class=\"ff3 ls15 ws1b\">25.0<span class=\"_ _2d\"> </span></span><span class=\"ls14 ws1a\">11<span class=\"_ _2\"></span>.3</span> 1)Gain f<span class=\"_ _2\"></span>rom d<span class=\"_ _2\"></span>emer<span class=\"_ _2\"></span>ger of Vow Gr<span class=\"_ _2\"></span>een M<span class=\"_ _2\"></span>eta<span class=\"_ _2\"></span>ls A<span class=\"_ _2\"></span>S op<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>ations <span class=\"_ _9\"></span>-   <span class=\"_ _12d\"> </span><span class=\"ff6 ls87 ws9d\">341.<span class=\"_ _2\"></span>6</span>Gain o<span class=\"_ _2\"></span>n F<span class=\"_ _2\"></span>X deri<span class=\"_ _2\"></span>vati<span class=\"_ _2\"></span>ves<span class=\"_ _e7\"> </span><span class=\"ff3 ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _d5\"> </span></span><span class=\"ls5e ws73\">1<span class=\"_ _3\"></span>.9</span>T<span class=\"_ _0\"></span>otal fin<span class=\"_ _0\"></span>ance income<span class=\"_ _1db\"> </span>25.2<span class=\"_ _31\"> </span><span class=\"ff6 lsbe wsd3\">355<span class=\"_ _2\"></span>.0</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__86": {
   "value": "Finance costsIntere<span class=\"_ _2\"></span>st exp<span class=\"_ _2\"></span>ense<span class=\"_ _247\"> </span><span class=\"ff3 ls15 ws1b\">16.6<span class=\"_ _6b\"> </span></span><span class=\"ls5e ws73\">10<span class=\"_ _3\"></span>.9</span>Foreign ex<span class=\"_ _0\"></span>change loss<span class=\"_ _248\"> </span><span class=\"ff3 ls86 ws9c\">16.5<span class=\"_ _161\"> </span></span><span class=\"ls54 ws69\">20.8</span> 2) Intere<span class=\"_ _2\"></span>st exp<span class=\"_ _2\"></span>ense - l<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>sing <span class=\"_ _9\"></span>1<span class=\"_\"> </span>.0   <span class=\"_ _d5\"> </span><span class=\"ff6 ls5f ws74\">0.4</span>Other financial cost<span class=\"_ _1d9\"> </span><span class=\"ff3 ls13 ws18\">0.1<span class=\"_ _1ba\"> </span></span><span class=\"ls5f ws74\">0.<span class=\"_ _2\"></span>2</span> 1)Shar<span class=\"_ _2\"></span>e of net p<span class=\"_ _2\"></span>rof<span class=\"_ _2\"></span>it fro<span class=\"_ _2\"></span>m a<span class=\"_ _2\"></span>sso<span class=\"_ _2\"></span>ciated c<span class=\"_ _2\"></span>omp<span class=\"_ _2\"></span>any22.1<span class=\"_ _63\"> </span><span class=\"ff6 ls58 ws6d\">7.<span class=\"_ _3\"></span>4</span>T<span class=\"_ _0\"></span>ot<span class=\"_ _2\"></span>al fin<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>e cos<span class=\"_ _2\"></span>ts<span class=\"_ _249\"> </span>56.3<span class=\"_ _6b\"> </span><span class=\"ff6 ls85 ws9b\">3<span class=\"_ _2\"></span>9.7</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__91-1": {
   "value": "(c) F<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>na<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ia<span class=\"_ _2\"></span>l r<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>skThe m<span class=\"_ _2\"></span>ost s<span class=\"_ _2\"></span>ignif<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>ant fin<span class=\"_ _2\"></span>anci<span class=\"_ _2\"></span>al risk<span class=\"_ _2\"></span>s whic<span class=\"_ _2\"></span>h af<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t the g<span class=\"_ _2\"></span>rou<span class=\"_ _2\"></span>p are lis<span class=\"_ _2\"></span>ted be<span class=\"_ _2\"></span>low. The ma<span class=\"_ _2\"></span>nage<span class=\"_ _2\"></span>ment p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>ms a co<span class=\"_ _2\"></span>ntinuo<span class=\"_ _2\"></span>us evalu<span class=\"_ _2\"></span>ation of the<span class=\"_ _2\"></span>se risk<span class=\"_ _2\"></span>s and d<span class=\"_ _2\"></span>etermi<span class=\"_ _2\"></span>nes p<span class=\"_ _2\"></span>olic<span class=\"_ _2\"></span>ies re<span class=\"_ _2\"></span>late<span class=\"_ _2\"></span>d to how the<span class=\"_ _2\"></span>se ri<span class=\"_ _2\"></span>sks are to b<span class=\"_ _2\"></span>e hand<span class=\"_ _2\"></span>led wi<span class=\"_ _2\"></span>thin the gr<span class=\"_ _2\"></span>oup. Dur<span class=\"_ _2\"></span>ing the pe<span class=\"_ _2\"></span>rio<span class=\"_ _2\"></span>d 2020 -<span class=\"_ _0\"></span>2022, th<span class=\"_ _2\"></span>e cor<span class=\"_ _2\"></span>ona pa<span class=\"_ _2\"></span>ndem<span class=\"_ _2\"></span>ic (Cov<span class=\"_ _2\"></span>id-<span class=\"_ _0\"></span>19<span class=\"_ _0\"></span>) ha<span class=\"_ _2\"></span>s cre<span class=\"_ _2\"></span>ated inc<span class=\"_ _2\"></span>rea<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d unc<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>tain<span class=\"_ _2\"></span>ty a<span class=\"_ _2\"></span>nd a disr<span class=\"_ _2\"></span>uption to th<span class=\"_ _2\"></span>e glob<span class=\"_ _2\"></span>al ec<span class=\"_ _2\"></span>onomy. The si<span class=\"_ _2\"></span>tuation a<span class=\"_ _2\"></span>ls<span class=\"_ _2\"></span>o impa<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s the va<span class=\"_ _2\"></span>riou<span class=\"_ _2\"></span>s risk f<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s that the Vow gro<span class=\"_ _2\"></span>up is exp<span class=\"_ _2\"></span>ose<span class=\"_ _2\"></span>d to, includ<span class=\"_ _2\"></span>ing<span class=\"_ _2\"></span>, but no<span class=\"_ _2\"></span>t limited to, th<span class=\"_ _2\"></span>e market risk and<span class=\"_ _0\"></span> liquidity risk<span class=\"_ _2\"></span>.g<span class=\"_ _2\"></span>) Interest rate riskThe i<span class=\"_ _2\"></span>nteres<span class=\"_ _2\"></span>t r<span class=\"_ _2\"></span>ate on the lo<span class=\"_ _2\"></span>ng term ba<span class=\"_ _2\"></span>nk loa<span class=\"_ _2\"></span>n, over<span class=\"_ _2\"></span>draf<span class=\"_ _2\"></span>t a<span class=\"_ _2\"></span>nd tra<span class=\"_ _2\"></span>de cre<span class=\"_ _2\"></span>dit f<span class=\"_ _2\"></span>acil<span class=\"_ _2\"></span>ities a<span class=\"_ _2\"></span>re flo<span class=\"_ _2\"></span>ating. H<span class=\"_ _2\"></span>enc<span class=\"_ _2\"></span>e, the g<span class=\"_ _2\"></span>roup h<span class=\"_ _2\"></span>as a<span class=\"_ _2\"></span>n expo<span class=\"_ _2\"></span>sure to inter<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>t rate fl<span class=\"_ _2\"></span>uct<span class=\"_ _2\"></span>uation<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>e gro<span class=\"_ _2\"></span>up doe<span class=\"_ _2\"></span>s not have any<span class=\"_ _0\"></span> interest<span class=\"_ _0\"></span> r<span class=\"_ _2\"></span>at<span class=\"_ _0\"></span>e derivativ<span class=\"_ _0\"></span>es.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__92": {
   "value": "d) Credit riskCa<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing amou<span class=\"_ _2\"></span>nts of f<span class=\"_ _2\"></span>inan<span class=\"_ _2\"></span>cial a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ets p<span class=\"_ _2\"></span>res<span class=\"_ _2\"></span>ented ab<span class=\"_ _2\"></span>ove re<span class=\"_ _2\"></span>pre<span class=\"_ _2\"></span>sent<span class=\"_ _2\"></span>s the ma<span class=\"_ _2\"></span>x<span class=\"_ _2\"></span>imum cre<span class=\"_ _2\"></span>dit exp<span class=\"_ _2\"></span>osur<span class=\"_ _2\"></span>e. The g<span class=\"_ _2\"></span>rou<span class=\"_ _2\"></span>p is mainly ex<span class=\"_ _2\"></span>pos<span class=\"_ _2\"></span>ed to cre<span class=\"_ _2\"></span>dit ri<span class=\"_ _2\"></span>sk rel<span class=\"_ _2\"></span>ated to tr<span class=\"_ _2\"></span>ade r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>eiva<span class=\"_ _2\"></span>bles<span class=\"_ _2\"></span>. The c<span class=\"_ _2\"></span>ustom<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>s are ba<span class=\"_ _2\"></span>sic<span class=\"_ _2\"></span>ally l<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>ge cru<span class=\"_ _2\"></span>ise ship ow<span class=\"_ _2\"></span>ner<span class=\"_ _2\"></span>s and shi<span class=\"_ _2\"></span>pyar<span class=\"_ _2\"></span>ds in Europ<span class=\"_ _2\"></span>e with satis<span class=\"_ _2\"></span>fa<span class=\"_ _2\"></span>cto<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y cre<span class=\"_ _2\"></span>dit his<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>y. The cr<span class=\"_ _2\"></span>edit r<span class=\"_ _2\"></span>isk is ma<span class=\"_ _2\"></span>inly re<span class=\"_ _2\"></span>late<span class=\"_ _2\"></span>d to newb<span class=\"_ _2\"></span>uilding c<span class=\"_ _2\"></span>ontra<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s whe<span class=\"_ _2\"></span>re a few y<span class=\"_ _2\"></span>ard<span class=\"_ _2\"></span>s are co<span class=\"_ _2\"></span>unterp<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>t. T<span class=\"_ _2\"></span>his is incr<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>sing the cr<span class=\"_ _2\"></span>edi<span class=\"_ _2\"></span>t risk<span class=\"_ _2\"></span>. Howe<span class=\"_ _2\"></span>ver<span class=\"_ _0\"></span>, due to n<span class=\"_ _2\"></span>ature of n<span class=\"_ _2\"></span>ewbuil<span class=\"_ _2\"></span>ding fina<span class=\"_ _2\"></span>ncing th<span class=\"_ _2\"></span>e mana<span class=\"_ _2\"></span>gem<span class=\"_ _2\"></span>ent co<span class=\"_ _2\"></span>nside<span class=\"_ _2\"></span>rs the o<span class=\"_ _2\"></span>vera<span class=\"_ _2\"></span>ll ris<span class=\"_ _2\"></span>k of los<span class=\"_ _2\"></span>s on re<span class=\"_ _2\"></span>cei<span class=\"_ _2\"></span>vable<span class=\"_ _2\"></span>s to be re<span class=\"_ _2\"></span>lati<span class=\"_ _2\"></span>vely low. Th<span class=\"_ _2\"></span>e gro<span class=\"_ _2\"></span>up ha<span class=\"_ _2\"></span>s not pr<span class=\"_ _2\"></span>ovid<span class=\"_ _2\"></span>ed any guarantees for third parties\u2019 liabilities. The group has entered into a cre<span class=\"_ _2\"></span>dit r<span class=\"_ _2\"></span>isk insur<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>e ag<span class=\"_ _2\"></span>ree<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s (\"<span class=\"_ _2\"></span>kre<span class=\"_ _2\"></span>dit<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>sikr<span class=\"_ _2\"></span>ing\"<span class=\"_ _2\"></span>) on it<span class=\"_ _2\"></span>s trade receivable<span class=\"_ _2\"></span>s with<span class=\"_ _0\"></span> t<span class=\"_ _2\"></span>wo different Nordic insurance companies, T<span class=\"_ _0\"></span>r<span class=\"_ _2\"></span>yg Gar<span class=\"_ _2\"></span>anti a<span class=\"_ _2\"></span>nd All<span class=\"_ _2\"></span>ianz T<span class=\"_ _0\"></span>r<span class=\"_ _2\"></span>ade. T<span class=\"_ _2\"></span>hes<span class=\"_ _2\"></span>e agr<span class=\"_ _2\"></span>eem<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s cover<span class=\"_ _2\"></span>s the poten<span class=\"_ _2\"></span>tial los<span class=\"_ _2\"></span>ses in<span class=\"_ _2\"></span>curr<span class=\"_ _2\"></span>ed by S<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>anship A<span class=\"_ _2\"></span>S on it<span class=\"_ _2\"></span>s tr<span class=\"_ _2\"></span>ade re<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>ivab<span class=\"_ _2\"></span>les, subje<span class=\"_ _2\"></span>ct to c<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>in res<span class=\"_ _2\"></span>tri<span class=\"_ _2\"></span>ctio<span class=\"_ _2\"></span>ns, an<span class=\"_ _2\"></span>d re<span class=\"_ _2\"></span>duce<span class=\"_ _2\"></span>s the ultimate c<span class=\"_ _2\"></span>red<span class=\"_ _2\"></span>it risk f<span class=\"_ _2\"></span>or the g<span class=\"_ _2\"></span>roup sub<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>antiall<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>. In ad<span class=\"_ _2\"></span>dtion<span class=\"_ _2\"></span>, the gr<span class=\"_ _2\"></span>oup ente<span class=\"_ _2\"></span>red into a NO<span class=\"_ _2\"></span>K 15.0 mill<span class=\"_ _2\"></span>ion tr<span class=\"_ _2\"></span>ade f<span class=\"_ _2\"></span>inan<span class=\"_ _2\"></span>ce fa<span class=\"_ _2\"></span>cilit<span class=\"_ _2\"></span>y dur<span class=\"_ _2\"></span>ing 201<span class=\"_ _2\"></span>8, and ex<span class=\"_ _2\"></span>tende<span class=\"_ _2\"></span>d the tr<span class=\"_ _2\"></span>ade f<span class=\"_ _2\"></span>inanc<span class=\"_ _2\"></span>e fa<span class=\"_ _2\"></span>cilit<span class=\"_ _2\"></span>y to N<span class=\"_ _2\"></span>OK 4<span class=\"_ _2\"></span>0 millio<span class=\"_ _2\"></span>n during 2022. T<span class=\"_ _2\"></span>he insu<span class=\"_ _2\"></span>ran<span class=\"_ _2\"></span>ce a<span class=\"_ _2\"></span>gre<span class=\"_ _2\"></span>emen<span class=\"_ _2\"></span>t and tr<span class=\"_ _2\"></span>ade f<span class=\"_ _2\"></span>inanc<span class=\"_ _2\"></span>e fa<span class=\"_ _2\"></span>cilit<span class=\"_ _2\"></span>y is a<span class=\"_ _2\"></span>n addi<span class=\"_ _2\"></span>tiona<span class=\"_ _2\"></span>l risk mit<span class=\"_ _2\"></span>igating f<span class=\"_ _2\"></span>acto<span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>. Se<span class=\"_ _2\"></span>e note 9 f<span class=\"_ _2\"></span>or infor<span class=\"_ _2\"></span>matio<span class=\"_ _2\"></span>n abo<span class=\"_ _2\"></span>ut the a<span class=\"_ _2\"></span>ging ana<span class=\"_ _2\"></span>lysis o<span class=\"_ _2\"></span>f trad<span class=\"_ _2\"></span>e rec<span class=\"_ _2\"></span>eiv<span class=\"_ _2\"></span>able<span class=\"_ _2\"></span>s.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__93": {
   "value": "e)<span class=\"_ _0\"></span> Liquidit<span class=\"_ _2\"></span>y riskLiqu<span class=\"_ _2\"></span>idit<span class=\"_ _2\"></span>y ris<span class=\"_ _2\"></span>k is the ri<span class=\"_ _2\"></span>sk of be<span class=\"_ _2\"></span>ing unabl<span class=\"_ _2\"></span>e to pay fin<span class=\"_ _2\"></span>ancia<span class=\"_ _2\"></span>l liabi<span class=\"_ _2\"></span>litie<span class=\"_ _2\"></span>s a<span class=\"_ _2\"></span>s they f<span class=\"_ _2\"></span>all due. T<span class=\"_ _2\"></span>he li<span class=\"_ _2\"></span>quidit<span class=\"_ _2\"></span>y r<span class=\"_ _2\"></span>isk for th<span class=\"_ _2\"></span>e gro<span class=\"_ _2\"></span>up is pr<span class=\"_ _2\"></span>imar<span class=\"_ _2\"></span>ily rel<span class=\"_ _2\"></span>ated to th<span class=\"_ _2\"></span>e timing of the p<span class=\"_ _2\"></span>ayme<span class=\"_ _2\"></span>nt on it<span class=\"_ _2\"></span>s trad<span class=\"_ _2\"></span>e re<span class=\"_ _2\"></span>cei<span class=\"_ _2\"></span>vable<span class=\"_ _2\"></span>s fro<span class=\"_ _2\"></span>m the shipy<span class=\"_ _2\"></span>ards i<span class=\"_ _2\"></span>n Europ<span class=\"_ _2\"></span>e on the Ne<span class=\"_ _2\"></span>wbuild p<span class=\"_ _2\"></span>roje<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ts. C<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ain of the ship<span class=\"_ _2\"></span>yard<span class=\"_ _2\"></span>s exercis<span class=\"_ _2\"></span>es long<span class=\"_ _2\"></span>er pay<span class=\"_ _2\"></span>ment ter<span class=\"_ _2\"></span>ms than o<span class=\"_ _2\"></span>ther shipya<span class=\"_ _2\"></span>rds. S<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>anship h<span class=\"_ _2\"></span>as a c<span class=\"_ _2\"></span>lose a<span class=\"_ _2\"></span>nd on-g<span class=\"_ _2\"></span>oing co<span class=\"_ _2\"></span>ntac<span class=\"_ _2\"></span>t with a<span class=\"_ _2\"></span>ll it<span class=\"_ _2\"></span>s shipya<span class=\"_ _2\"></span>rd cus<span class=\"_ _2\"></span>tome<span class=\"_ _2\"></span>rs<span class=\"_ _2\"></span>, and have h<span class=\"_ _2\"></span>ad so fo<span class=\"_ _2\"></span>r many yea<span class=\"_ _2\"></span>rs. M<span class=\"_ _2\"></span>ana<span class=\"_ _2\"></span>ging this re<span class=\"_ _2\"></span>lati<span class=\"_ _2\"></span>onship is o<span class=\"_ _2\"></span>ne of the key f<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s for S<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>anship in th<span class=\"_ _2\"></span>e daily management of its liquidity risk. Historically,<span class=\"_ _0\"></span> Sc<span class=\"_ _2\"></span>anship has had ver<span class=\"_ _2\"></span>y lim<span class=\"_ _2\"></span>ited lo<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s on it<span class=\"_ _2\"></span>s acc<span class=\"_ _2\"></span>ount<span class=\"_ _2\"></span>s re<span class=\"_ _2\"></span>ceiv<span class=\"_ _2\"></span>able<span class=\"_ _2\"></span>. So even t<span class=\"_ _2\"></span>houg<span class=\"_ _2\"></span>h the pay<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s fr<span class=\"_ _2\"></span>om the shipy<span class=\"_ _2\"></span>ard<span class=\"_ _2\"></span>s in cer<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ain pe<span class=\"_ _2\"></span>rio<span class=\"_ _2\"></span>ds have b<span class=\"_ _2\"></span>een del<span class=\"_ _2\"></span>ayed b<span class=\"_ _2\"></span>eyond th<span class=\"_ _2\"></span>e ag<span class=\"_ _2\"></span>ree<span class=\"_ _2\"></span>d cre<span class=\"_ _2\"></span>dit ter<span class=\"_ _2\"></span>m, the<span class=\"_ _2\"></span>y have his<span class=\"_ _2\"></span>toric<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>ly always paid<span class=\"_ _0\"></span> their liabilities. Scanship also has a cer<span class=\"_ _2\"></span>tain flexib<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y in it<span class=\"_ _2\"></span>s own supp<span class=\"_ _2\"></span>lier b<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>se, whe<span class=\"_ _2\"></span>reby l<span class=\"_ _2\"></span>onger p<span class=\"_ _2\"></span>ayment terms s<span class=\"_ _2\"></span>ome<span class=\"_ _2\"></span>times ar<span class=\"_ _2\"></span>e ag<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>ed with su<span class=\"_ _2\"></span>pplie<span class=\"_ _2\"></span>rs in p<span class=\"_ _2\"></span>eri<span class=\"_ _2\"></span>ods we<span class=\"_ _2\"></span>re the paym<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s are de<span class=\"_ _2\"></span>laye<span class=\"_ _2\"></span>d fro<span class=\"_ _2\"></span>m the cus<span class=\"_ _2\"></span>tomer<span class=\"_ _2\"></span>s. M<span class=\"_ _2\"></span>ana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt of the liquidity risk is a prioritised task by Scanship management.The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up al<span class=\"_ _2\"></span>so ha<span class=\"_ _2\"></span>s rel<span class=\"_ _2\"></span>ativ<span class=\"_ _2\"></span>ely high<span class=\"_ _2\"></span>er liqu<span class=\"_ _2\"></span>idit<span class=\"_ _2\"></span>y ri<span class=\"_ _2\"></span>sk on New<span class=\"_ _2\"></span>build proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts a<span class=\"_ _2\"></span>s the g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up rec<span class=\"_ _2\"></span>eive<span class=\"_ _2\"></span>s paym<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s late in th<span class=\"_ _2\"></span>e proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>, a<span class=\"_ _2\"></span>s comp<span class=\"_ _2\"></span>are<span class=\"_ _2\"></span>d to Retrof<span class=\"_ _2\"></span>it pr<span class=\"_ _2\"></span>ojec<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s, whe<span class=\"_ _2\"></span>re the g<span class=\"_ _2\"></span>rou<span class=\"_ _2\"></span>p rec<span class=\"_ _2\"></span>eive<span class=\"_ _2\"></span>s paym<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s af<span class=\"_ _2\"></span>ter mee<span class=\"_ _2\"></span>ting cer<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ain mile<span class=\"_ _2\"></span>ston<span class=\"_ _2\"></span>es. A<span class=\"_ _2\"></span>lthoug<span class=\"_ _2\"></span>h the miles<span class=\"_ _2\"></span>tone<span class=\"_ _2\"></span>s are s<span class=\"_ _2\"></span>etup to ena<span class=\"_ _2\"></span>ble a po<span class=\"_ _2\"></span>sitive n<span class=\"_ _2\"></span>et c<span class=\"_ _2\"></span>ash<span class=\"_ _2\"></span>flow on the pr<span class=\"_ _2\"></span>ojec<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s, a de<span class=\"_ _2\"></span>lay in the r<span class=\"_ _2\"></span>etrof<span class=\"_ _2\"></span>it pr<span class=\"_ _2\"></span>oje<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s will n<span class=\"_ _2\"></span>atura<span class=\"_ _2\"></span>lly al<span class=\"_ _2\"></span>so incr<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>se the l<span class=\"_ _2\"></span>iquidi<span class=\"_ _2\"></span>ty r<span class=\"_ _2\"></span>isk<span class=\"_ _2\"></span>. 31 D<span class=\"_ _2\"></span>ece<span class=\"_ _2\"></span>mber 2<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>22:(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _66\"> </span><span class=\"ff6 ls0 ws0\">0-<span class=\"_ _2\"></span>6  month<span class=\"_ _2\"></span>s<span class=\"_ _4d\"> </span>6-12 months <span class=\"_ _23d\"> </span><span class=\"lsce ws11c\">1-<span class=\"_ _2\"></span>5<span class=\"_ _3\"></span> y<span class=\"_ _2\"></span>e<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>s</span></span>Paym<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s on long ter<span class=\"_ _2\"></span>m bor<span class=\"_ _2\"></span>rowi<span class=\"_ _2\"></span>ngs<span class=\"_ _4e\"> </span><span class=\"ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _8d\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _44\"> </span><span class=\"ls5e ws73\">19<span class=\"_ _3\"></span>2<span class=\"_ _2\"></span>.9</span></span>Curr<span class=\"_ _2\"></span>ent borr<span class=\"_ _2\"></span>owings<span class=\"_ _250\"> </span><span class=\"ls64 ws7a\">95.5<span class=\"_ _106\"> </span>95.5<span class=\"_ _83\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   </span></span>T<span class=\"_ _0\"></span>rade creditors<span class=\"_ _11a\"> </span>1<span class=\"_ _3\"></span>7<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>8<span class=\"_ _48\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _8d\"> </span> <span class=\"_ _9\"> </span>-   </span>Bank over<span class=\"_ _2\"></span>draf<span class=\"_ _2\"></span>t facil<span class=\"_ _2\"></span>ity<span class=\"_ _d1\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _108\"> </span><span class=\"ls13 ws18\">18.<span class=\"_ _2\"></span>3<span class=\"_ _92\"> </span></span> <span class=\"_ _8\"> </span>-   </span>T<span class=\"_ _0\"></span>rade credit facility<span class=\"_ _250\"> </span>4<span class=\"_ _2\"></span>3.1<span class=\"_ _92\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _ef\"> </span> <span class=\"_ _8\"> </span>-   </span> 1)Leases6.1<span class=\"_ _9c\"> </span>6.1<span class=\"_ _ab\"> </span><span class=\"ls70 ws85\">25.<span class=\"_ _2\"></span>3</span>Other current liabilities<span class=\"_ _251\"> </span>4<span class=\"_ _3\"></span>4<span class=\"_ _2\"></span>.9<span class=\"_ _252\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _8d\"> </span> <span class=\"_ _9\"> </span>-   </span>To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _253\"> </span>3<span class=\"_ _3\"></span>6<span class=\"_ _2\"></span>7.<span class=\"_ _3\"></span>4<span class=\"_ _243\"> </span><span class=\"ls5e ws73\">1<span class=\"_ _2\"></span>19<span class=\"_ _2\"></span>.9<span class=\"_ _128\"> </span><span class=\"ls1 ws1\">218.<span class=\"_ _2\"></span>2</span></span>1) Se<span class=\"_ _2\"></span>e not<span class=\"_ _2\"></span>e 2431 D<span class=\"_ _2\"></span>ece<span class=\"_ _2\"></span>mber 2<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>21:(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _66\"> </span><span class=\"ff6 ls0 ws0\">0-<span class=\"_ _2\"></span>6  month<span class=\"_ _2\"></span>s<span class=\"_ _4d\"> </span>6-12 months <span class=\"_ _23d\"> </span><span class=\"lsce ws11c\">1-<span class=\"_ _2\"></span>5<span class=\"_ _3\"></span> y<span class=\"_ _2\"></span>e<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>s</span></span>Paym<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s on long ter<span class=\"_ _2\"></span>m bor<span class=\"_ _2\"></span>rowi<span class=\"_ _2\"></span>ngs<span class=\"_ _4e\"> </span><span class=\"ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _8d\"> </span> <span class=\"_ _9\"> </span>-   <span class=\"_ _5b\"> </span><span class=\"ls5f ws74\">240.4</span></span>Curr<span class=\"_ _2\"></span>ent borr<span class=\"_ _2\"></span>owings<span class=\"_ _124\"> </span>19.9<span class=\"_ _254\"> </span>19.9<span class=\"_ _83\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _8\"> </span>-   </span>T<span class=\"_ _0\"></span>rade creditors<span class=\"_ _f3\"> </span>72<span class=\"_ _3\"></span>.9<span class=\"_ _83\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _ef\"> </span> <span class=\"_ _8\"> </span>-   </span>Bank over<span class=\"_ _2\"></span>draf<span class=\"_ _2\"></span>t facil<span class=\"_ _2\"></span>ity<span class=\"_ _d1\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _155\"> </span><span class=\"ls85 ws9b\">(9.<span class=\"_ _3\"></span>2<span class=\"_ _2\"></span>)<span class=\"_ _ef\"> </span></span> <span class=\"_ _9\"> </span>-   </span>T<span class=\"_ _0\"></span>rade credit facility<span class=\"_ _111\"> </span>11.2<span class=\"_ _d2\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _8\"> </span>-   <span class=\"_ _255\"> </span> <span class=\"_ _9\"> </span>-   </span> 1)Leases7.<span class=\"_ _3\"></span>1<span class=\"_ _256\"> </span>7.<span class=\"_ _3\"></span>1<span class=\"_ _106\"> </span><span class=\"ls70 ws85\">11<span class=\"_ _2\"></span>.0</span>Other current liabilities<span class=\"_ _257\"> </span>7<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.9<span class=\"_ _252\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _8d\"> </span> <span class=\"_ _9\"> </span>-   </span>To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _226\"> </span>18<span class=\"_ _2\"></span>4.0<span class=\"_ _155\"> </span><span class=\"ls58 ws6d\">1<span class=\"_ _2\"></span>7.<span class=\"_ _9\"></span>8<span class=\"_ _65\"> </span><span class=\"lsb9 ws105\">251.<span class=\"_ _2\"></span>5</span></span>1) Se<span class=\"_ _2\"></span>e not<span class=\"_ _2\"></span>e 24",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__94-1": {
   "value": "f<span class=\"_ _2\"></span>) For<span class=\"_ _2\"></span>eig<span class=\"_ _2\"></span>n exchang<span class=\"_ _2\"></span>e rate ri<span class=\"_ _2\"></span>skThe g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up is expo<span class=\"_ _2\"></span>sed to f<span class=\"_ _2\"></span>oreig<span class=\"_ _2\"></span>n exchange r<span class=\"_ _2\"></span>ate ri<span class=\"_ _2\"></span>sk rel<span class=\"_ _2\"></span>ated to the va<span class=\"_ _2\"></span>lue of NO<span class=\"_ _2\"></span>K rel<span class=\"_ _2\"></span>ativ<span class=\"_ _2\"></span>e to other cu<span class=\"_ _2\"></span>rren<span class=\"_ _2\"></span>cie<span class=\"_ _2\"></span>s, both t<span class=\"_ _2\"></span>hroug<span class=\"_ _2\"></span>h owne<span class=\"_ _2\"></span>rship o<span class=\"_ _2\"></span>f fore<span class=\"_ _2\"></span>ign co<span class=\"_ _2\"></span>mpan<span class=\"_ _2\"></span>ies (se<span class=\"_ _2\"></span>e note 17) and thro<span class=\"_ _2\"></span>ugh sale<span class=\"_ _2\"></span>s in dif<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>rent c<span class=\"_ _2\"></span>urre<span class=\"_ _2\"></span>ncie<span class=\"_ _2\"></span>s than th<span class=\"_ _2\"></span>e nomin<span class=\"_ _2\"></span>al curr<span class=\"_ _2\"></span>enc<span class=\"_ _2\"></span>y (NO<span class=\"_ _2\"></span>K<span class=\"_ _2\"></span>). Mitigat<span class=\"_ _2\"></span>ion of excha<span class=\"_ _2\"></span>nge rate r<span class=\"_ _2\"></span>isk in c<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>sh flows n<span class=\"_ _2\"></span>ominate<span class=\"_ _2\"></span>d in other c<span class=\"_ _2\"></span>urr<span class=\"_ _2\"></span>enci<span class=\"_ _2\"></span>es than N<span class=\"_ _2\"></span>OK is d<span class=\"_ _2\"></span>one thr<span class=\"_ _2\"></span>ough d<span class=\"_ _2\"></span>eri<span class=\"_ _2\"></span>vative instruments against specific construction contract<span class=\"_ _2\"></span>s from time to time<span class=\"_ _2\"></span>, wher<span class=\"_ _2\"></span>e the ne<span class=\"_ _2\"></span>t exposu<span class=\"_ _2\"></span>re of re<span class=\"_ _2\"></span>venue/purc<span class=\"_ _2\"></span>ha<span class=\"_ _2\"></span>se ar<span class=\"_ _2\"></span>e secur<span class=\"_ _2\"></span>ed.Exc<span class=\"_ _2\"></span>hange r<span class=\"_ _2\"></span>ate risk r<span class=\"_ _2\"></span>el<span class=\"_ _2\"></span>ated to the sp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ific g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up comp<span class=\"_ _2\"></span>any is a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>d a<span class=\"_ _2\"></span>s low a<span class=\"_ _2\"></span>s the mar<span class=\"_ _2\"></span>gin r<span class=\"_ _2\"></span>emain<span class=\"_ _2\"></span>s inde<span class=\"_ _2\"></span>pend<span class=\"_ _2\"></span>ent of curr<span class=\"_ _2\"></span>enc<span class=\"_ _2\"></span>y flu<span class=\"_ _2\"></span>ctu<span class=\"_ _2\"></span>ations<span class=\"_ _2\"></span>. Se<span class=\"_ _2\"></span>e al<span class=\"_ _2\"></span>so note 2<span class=\"_ _2\"></span>.4<span class=\"_ _2\"></span>.Capital managementFor the purpose of<span class=\"_ _0\"></span> the group\u2019s capital management, capital includes issued capital<span class=\"_ _2\"></span>, convertible preference shares, sharepre<span class=\"_ _2\"></span>mium and a<span class=\"_ _2\"></span>ll other e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y re<span class=\"_ _2\"></span>ser<span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>es at<span class=\"_ _2\"></span>tribu<span class=\"_ _2\"></span>tabl<span class=\"_ _2\"></span>e to the equi<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y hold<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>s of the pa<span class=\"_ _2\"></span>rent<span class=\"_ _2\"></span>. The p<span class=\"_ _2\"></span>rima<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y obje<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tive of the g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up\u2019scapital management is to maximise the shareholder value.The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up mana<span class=\"_ _2\"></span>ges it<span class=\"_ _2\"></span>s c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>al str<span class=\"_ _2\"></span>uc<span class=\"_ _2\"></span>ture a<span class=\"_ _2\"></span>nd make<span class=\"_ _2\"></span>s adjus<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>s in lig<span class=\"_ _2\"></span>ht of cha<span class=\"_ _2\"></span>nges in e<span class=\"_ _2\"></span>con<span class=\"_ _2\"></span>omic c<span class=\"_ _2\"></span>ondi<span class=\"_ _2\"></span>tions an<span class=\"_ _2\"></span>d the re<span class=\"_ _2\"></span>quire<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s of the f<span class=\"_ _2\"></span>inan<span class=\"_ _2\"></span>cial c<span class=\"_ _2\"></span>ovenan<span class=\"_ _2\"></span>ts. T<span class=\"_ _0\"></span>o m<span class=\"_ _2\"></span>ainta<span class=\"_ _2\"></span>in or adjus<span class=\"_ _2\"></span>t the c<span class=\"_ _2\"></span>api<span class=\"_ _2\"></span>tal s<span class=\"_ _2\"></span>truc<span class=\"_ _2\"></span>tur<span class=\"_ _2\"></span>e, the gr<span class=\"_ _2\"></span>oup may ad<span class=\"_ _2\"></span>just th<span class=\"_ _2\"></span>e divi<span class=\"_ _2\"></span>den<span class=\"_ _2\"></span>d payment to<span class=\"_ _0\"></span> shareholder<span class=\"_ _2\"></span>s, return capital to shareholders or issu<span class=\"_ _2\"></span>e new sha<span class=\"_ _2\"></span>res<span class=\"_ _2\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__97": {
   "value": "Capital managementFor the purpose of<span class=\"_ _0\"></span> the group\u2019s capital management, capital includes issued capital<span class=\"_ _2\"></span>, convertible preference shares, sharepre<span class=\"_ _2\"></span>mium and a<span class=\"_ _2\"></span>ll other e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y re<span class=\"_ _2\"></span>ser<span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>es at<span class=\"_ _2\"></span>tribu<span class=\"_ _2\"></span>tabl<span class=\"_ _2\"></span>e to the equi<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y hold<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>s of the pa<span class=\"_ _2\"></span>rent<span class=\"_ _2\"></span>. The p<span class=\"_ _2\"></span>rima<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y obje<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tive of the g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up\u2019scapital management is to maximise the shareholder value.The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up mana<span class=\"_ _2\"></span>ges it<span class=\"_ _2\"></span>s c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>al str<span class=\"_ _2\"></span>uc<span class=\"_ _2\"></span>ture a<span class=\"_ _2\"></span>nd make<span class=\"_ _2\"></span>s adjus<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>s in lig<span class=\"_ _2\"></span>ht of cha<span class=\"_ _2\"></span>nges in e<span class=\"_ _2\"></span>con<span class=\"_ _2\"></span>omic c<span class=\"_ _2\"></span>ondi<span class=\"_ _2\"></span>tions an<span class=\"_ _2\"></span>d the re<span class=\"_ _2\"></span>quire<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s of the f<span class=\"_ _2\"></span>inan<span class=\"_ _2\"></span>cial c<span class=\"_ _2\"></span>ovenan<span class=\"_ _2\"></span>ts. T<span class=\"_ _0\"></span>o m<span class=\"_ _2\"></span>ainta<span class=\"_ _2\"></span>in or adjus<span class=\"_ _2\"></span>t the c<span class=\"_ _2\"></span>api<span class=\"_ _2\"></span>tal s<span class=\"_ _2\"></span>truc<span class=\"_ _2\"></span>tur<span class=\"_ _2\"></span>e, the gr<span class=\"_ _2\"></span>oup may ad<span class=\"_ _2\"></span>just th<span class=\"_ _2\"></span>e divi<span class=\"_ _2\"></span>den<span class=\"_ _2\"></span>d payment to<span class=\"_ _0\"></span> shareholder<span class=\"_ _2\"></span>s, return capital to shareholders or issu<span class=\"_ _2\"></span>e new sha<span class=\"_ _2\"></span>res<span class=\"_ _2\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__101": {
   "value": "NOTE 24 <span class=\"_ _9\"></span> <span class=\"fc6 lscf ws11d\">LE<span class=\"_ _2\"></span>ASES</span>Rig<span class=\"_ _2\"></span>ht of us<span class=\"_ _2\"></span>e as<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>ts 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>2: (Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _73\"> </span><span class=\"ff6 ls4a ws5e\">Proper<span class=\"_ _2\"></span>ties<span class=\"_ _96\"> </span><span class=\"ls5f ws74\">Equipme<span class=\"_ _2\"></span>nt<span class=\"_ _161\"> </span></span>C<span class=\"_ _2\"></span>ars<span class=\"_ _45\"> </span><span class=\"ff3 ls91 wsa7\">To<span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>l</span></span>At 1 Janua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y 2022<span class=\"_ _168\"> </span>18.4<span class=\"_ _1ce\"> </span>3.6<span class=\"_ _1ce\"> </span><span class=\"ls5e ws73\">2<span class=\"_ _2\"></span>.9<span class=\"_ _161\"> </span><span class=\"ff3 ls57 ws6c\">2<span class=\"_ _3\"></span>4<span class=\"_ _2\"></span>.9</span></span>Additions<span class=\"_ _f2\"> </span>1<span class=\"_ _2\"></span>7.<span class=\"_ _3\"></span>2<span class=\"_ _63\"> </span>6.2<span class=\"_ _1ce\"> </span><span class=\"ls70 ws85\">0.0<span class=\"_ _22\"> </span><span class=\"ff3 ls15 ws1b\">2<span class=\"_ _2\"></span>3.4</span></span>Depreciation<span class=\"_ _257\"> </span>(<span class=\"_ _2\"></span>8<span class=\"_ _3\"></span>.9)<span class=\"_ _161\"> </span>(<span class=\"_ _2\"></span>3.<span class=\"_ _3\"></span>3)<span class=\"_ _2d\"> </span><span class=\"lsb4 wsff\">(0.<span class=\"_ _2\"></span>8)<span class=\"_ _80\"> </span><span class=\"ff3 lsb5 ws100\">(1<span class=\"_ _3\"></span>3.<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>)</span></span>Effec<span class=\"_ _2\"></span>t of currency exchan<span class=\"_ _0\"></span>ge dif<span class=\"_ _2\"></span>ferences<span class=\"_ _258\"> </span>0.8<span class=\"_ _1fc\"> </span>0.0<span class=\"_ _108\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _d9\"> </span><span class=\"ff3 ls15 ws1b\">0.8</span></span>Ca<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>yin<span class=\"_ _2\"></span>g amo<span class=\"_ _2\"></span>unt at 31 D<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 20<span class=\"_ _2\"></span>22<span class=\"_ _259\"> </span>2<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>5<span class=\"_ _63\"> </span><span class=\"ls1d ws2e\">6.5<span class=\"_ _1fc\"> </span></span><span class=\"ff6\">2.1<span class=\"_ _2d\"> </span></span><span class=\"ls13 ws18\">36.1</span>Rig<span class=\"_ _2\"></span>ht of us<span class=\"_ _2\"></span>e as<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>ts 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>1: (Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _73\"> </span><span class=\"ff6 ls4a ws5e\">Proper<span class=\"_ _2\"></span>ties<span class=\"_ _96\"> </span><span class=\"ls5f ws74\">Equipme<span class=\"_ _2\"></span>nt<span class=\"_ _161\"> </span></span>C<span class=\"_ _2\"></span>ars<span class=\"_ _45\"> </span><span class=\"ff3 ls91 wsa7\">To<span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>l</span></span>At 1 Janua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y 2021<span class=\"_ _168\"> </span>1<span class=\"_ _2\"></span>4.0<span class=\"_ _1fc\"> </span>1.3<span class=\"_ _1ba\"> </span><span class=\"ls55 ws6a\">2.6<span class=\"_ _6b\"> </span><span class=\"ff3 ls63 ws79\">1<span class=\"_ _2\"></span>7.<span class=\"_ _2\"></span>9</span></span>Additions<span class=\"_ _25a\"> </span>12.3<span class=\"_ _1ce\"> </span>2<span class=\"_ _2\"></span>.7<span class=\"_ _1fc\"> </span><span class=\"ls8a ws6e\">1.2<span class=\"_ _22\"> </span><span class=\"ff3 ls86 ws9c\">16.2</span></span>Depreciation<span class=\"_ _251\"> </span>(<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _161\"> </span>(0.<span class=\"_ _2\"></span>4)<span class=\"_ _cb\"> </span><span class=\"ls5e ws73\">(<span class=\"_ _2\"></span>0<span class=\"_ _3\"></span>.9)<span class=\"_ _cb\"> </span><span class=\"ff3 ls63 ws79\">(<span class=\"_ _3\"></span>7.9<span class=\"_ _2\"></span>)</span></span>Effec<span class=\"_ _2\"></span>t of currency exchan<span class=\"_ _0\"></span>ge dif<span class=\"_ _2\"></span>ferences<span class=\"_ _21d\"> </span>(1.2<span class=\"_ _0\"></span>)<span class=\"_ _2d\"> </span>(0.0)<span class=\"_ _25b\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _2d\"> </span><span class=\"ff3 lsb5 ws100\">(1<span class=\"_ _2\"></span>.<span class=\"_ _3\"></span>2)</span></span>Ca<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>yin<span class=\"_ _2\"></span>g amo<span class=\"_ _2\"></span>unt at 31 D<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 20<span class=\"_ _2\"></span>21<span class=\"_ _a3\"> </span>18.4<span class=\"_ _1ce\"> </span>3.6<span class=\"_ _1ce\"> </span><span class=\"ls5e ws73\">2<span class=\"_ _3\"></span>.9<span class=\"_ _161\"> </span></span><span class=\"ls57 ws6c\">2<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>.9</span>Set o<span class=\"_ _2\"></span>ut be<span class=\"_ _2\"></span>low are th<span class=\"_ _2\"></span>e ca<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing amoun<span class=\"_ _2\"></span>ts of le<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>e liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s and the m<span class=\"_ _2\"></span>oveme<span class=\"_ _2\"></span>nts dur<span class=\"_ _2\"></span>ing the p<span class=\"_ _2\"></span>eri<span class=\"_ _2\"></span>od:(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _1e1\"> </span><span class=\"ff3 ls0 ws0\">31 D<span class=\"_ _2\"></span>ec 20<span class=\"_ _2\"></span>22<span class=\"_ _1c6\"> </span><span class=\"ff6\">31 De<span class=\"_ _2\"></span>c 2021</span></span>As at 1 J<span class=\"_ _2\"></span>anua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y<span class=\"_ _25c\"> </span><span class=\"ls13 ws18\">25.1<span class=\"_ _1a1\"> </span><span class=\"ff6 ls58 ws6d\">1<span class=\"_ _2\"></span>7.<span class=\"_ _3\"></span>8</span></span>Additions<span class=\"_ _25d\"> </span><span class=\"ff3 ls15 ws1b\">23.5<span class=\"_ _161\"> </span></span><span class=\"ls1 ws1\">15.5</span>Accretio<span class=\"_ _0\"></span>n of in<span class=\"_ _0\"></span>terest<span class=\"_ _1e9\"> </span><span class=\"ff3 ls15 ws1b\">1<span class=\"_ _2\"></span>.0<span class=\"_ _1fc\"> </span></span><span class=\"ls5f ws74\">0.8</span>Pay<span class=\"_ _2\"></span>men<span class=\"_ _2\"></span>ts<span class=\"_ _25e\"> </span><span class=\"ff3 lsb5 ws100\">(1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _2d\"> </span></span><span class=\"lsb6 ws101\">(<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6)</span>Cur<span class=\"_ _2\"></span>renc<span class=\"_ _2\"></span>y ef<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ts<span class=\"_ _17a\"> </span><span class=\"ff3 ls60 ws76\">0<span class=\"_ _2\"></span>.7<span class=\"_ _d5\"> </span></span><span class=\"ls9b wsb3\">(0.<span class=\"_ _3\"></span>3)</span>As at 3<span class=\"_ _2\"></span>1 De<span class=\"_ _2\"></span>cemb<span class=\"_ _2\"></span>er<span class=\"_ _25f\"> </span><span class=\"ls63 ws79\">3<span class=\"_ _2\"></span>7.<span class=\"_ _3\"></span>5<span class=\"_ _6b\"> </span></span><span class=\"ff6\">25.1</span>Current lease liabilities<span class=\"_ _260\"> </span><span class=\"ff3 ls3e ws50\">12.2<span class=\"_ _2d\"> </span></span><span class=\"ls0 ws0\">14<span class=\"_ _2\"></span>.1</span>Non-current lea<span class=\"_ _2\"></span>se liabilities<span class=\"_ _261\"> </span><span class=\"ff3 ls86 ws9c\">25.3<span class=\"_ _161\"> </span></span><span class=\"ls70 ws85\">11.0</span>To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _262\"> </span><span class=\"ls63 ws79\">3<span class=\"_ _2\"></span>7.<span class=\"_ _3\"></span>5<span class=\"_ _6b\"> </span><span class=\"ff6 ls0 ws0\">25.1</span></span>Lea<span class=\"_ _2\"></span>se l<span class=\"_ _2\"></span>iabili<span class=\"_ _2\"></span>ties a<span class=\"_ _2\"></span>re disc<span class=\"_ _2\"></span>ounte<span class=\"_ _2\"></span>d with an in<span class=\"_ _2\"></span>teres<span class=\"_ _2\"></span>t rate o<span class=\"_ _2\"></span>f 4.5 p<span class=\"_ _2\"></span>er ce<span class=\"_ _2\"></span>nt.  Maturity analysis \u2013 contrac<span class=\"_ _2\"></span>tual undiscounted c<span class=\"_ _2\"></span>ash flows(Amounts in<span class=\"_ _0\"></span> NOK million)2023<span class=\"_ _263\"> </span><span class=\"ls3f ws51\">12.2</span>2024<span class=\"_ _264\"> </span><span class=\"ls5e ws73\">1<span class=\"_ _2\"></span>3<span class=\"_ _3\"></span>.9</span>2025<span class=\"_ _9d\"> </span><span class=\"ls5e ws73\">8<span class=\"_ _3\"></span>.9</span>Af<span class=\"_ _2\"></span>ter 2025<span class=\"_ _2c\"> </span><span class=\"ls16 ws1d\">2<span class=\"_ _2\"></span>.5</span>Ot<span class=\"_ _2\"></span>her e<span class=\"_ _2\"></span>ff<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts i<span class=\"_ _2\"></span>n the s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>ment o<span class=\"_ _2\"></span>f pro<span class=\"_ _2\"></span>fit a<span class=\"_ _2\"></span>nd lo<span class=\"_ _2\"></span>ss (Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _1c7\"> </span><span class=\"ff3 ls53 ws68\">2022<span class=\"_ _198\"> </span><span class=\"ff6 ls54 ws69\">202<span class=\"_ _2\"></span>1</span></span>Intere<span class=\"_ _2\"></span>st exp<span class=\"_ _2\"></span>ense<span class=\"_ _265\"> </span><span class=\"ff3 ls15 ws1b\">0.6<span class=\"_ _1fc\"> </span></span><span class=\"ls5f ws74\">0.4</span>Ex<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>se rel<span class=\"_ _2\"></span>ating to sh<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t-<span class=\"_ _0\"></span>ter<span class=\"_ _2\"></span>m lea<span class=\"_ _2\"></span>ses<span class=\"_ _19d\"> </span><span class=\"ff3 ls15 ws1b\">0.6<span class=\"_ _1fc\"> </span></span><span class=\"ls5f ws74\">0.6</span>Ex<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>se rel<span class=\"_ _2\"></span>ating to low v<span class=\"_ _2\"></span>alue le<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>es<span class=\"_ _266\"> </span><span class=\"ff3 ls13 ws18\">0.1<span class=\"_ _1fc\"> </span></span><span class=\"ls5f ws74\">0.2</span>Lea<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>s with a le<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>e term le<span class=\"_ _2\"></span>ss tha<span class=\"_ _2\"></span>n 12 mo<span class=\"_ _2\"></span>nths are a<span class=\"_ _2\"></span>cc<span class=\"_ _2\"></span>ounted f<span class=\"_ _2\"></span>or a<span class=\"_ _2\"></span>s shor<span class=\"_ _2\"></span>t-term lea<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>s. Low-v<span class=\"_ _2\"></span>alue a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ets a<span class=\"_ _2\"></span>re al<span class=\"_ _2\"></span>so n<span class=\"_ _2\"></span>ot ca<span class=\"_ _2\"></span>pita<span class=\"_ _2\"></span>lise<span class=\"_ _2\"></span>d.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__100": {
   "value": "NOTE 24 <span class=\"_ _9\"></span> <span class=\"fc6 lscf ws11d\">LE<span class=\"_ _2\"></span>ASES</span>Rig<span class=\"_ _2\"></span>ht of us<span class=\"_ _2\"></span>e as<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>ts 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>2: (Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _73\"> </span><span class=\"ff6 ls4a ws5e\">Proper<span class=\"_ _2\"></span>ties<span class=\"_ _96\"> </span><span class=\"ls5f ws74\">Equipme<span class=\"_ _2\"></span>nt<span class=\"_ _161\"> </span></span>C<span class=\"_ _2\"></span>ars<span class=\"_ _45\"> </span><span class=\"ff3 ls91 wsa7\">To<span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>l</span></span>At 1 Janua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y 2022<span class=\"_ _168\"> </span>18.4<span class=\"_ _1ce\"> </span>3.6<span class=\"_ _1ce\"> </span><span class=\"ls5e ws73\">2<span class=\"_ _2\"></span>.9<span class=\"_ _161\"> </span><span class=\"ff3 ls57 ws6c\">2<span class=\"_ _3\"></span>4<span class=\"_ _2\"></span>.9</span></span>Additions<span class=\"_ _f2\"> </span>1<span class=\"_ _2\"></span>7.<span class=\"_ _3\"></span>2<span class=\"_ _63\"> </span>6.2<span class=\"_ _1ce\"> </span><span class=\"ls70 ws85\">0.0<span class=\"_ _22\"> </span><span class=\"ff3 ls15 ws1b\">2<span class=\"_ _2\"></span>3.4</span></span>Depreciation<span class=\"_ _257\"> </span>(<span class=\"_ _2\"></span>8<span class=\"_ _3\"></span>.9)<span class=\"_ _161\"> </span>(<span class=\"_ _2\"></span>3.<span class=\"_ _3\"></span>3)<span class=\"_ _2d\"> </span><span class=\"lsb4 wsff\">(0.<span class=\"_ _2\"></span>8)<span class=\"_ _80\"> </span><span class=\"ff3 lsb5 ws100\">(1<span class=\"_ _3\"></span>3.<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>)</span></span>Effec<span class=\"_ _2\"></span>t of currency exchan<span class=\"_ _0\"></span>ge dif<span class=\"_ _2\"></span>ferences<span class=\"_ _258\"> </span>0.8<span class=\"_ _1fc\"> </span>0.0<span class=\"_ _108\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _d9\"> </span><span class=\"ff3 ls15 ws1b\">0.8</span></span>Ca<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>yin<span class=\"_ _2\"></span>g amo<span class=\"_ _2\"></span>unt at 31 D<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 20<span class=\"_ _2\"></span>22<span class=\"_ _259\"> </span>2<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>5<span class=\"_ _63\"> </span><span class=\"ls1d ws2e\">6.5<span class=\"_ _1fc\"> </span></span><span class=\"ff6\">2.1<span class=\"_ _2d\"> </span></span><span class=\"ls13 ws18\">36.1</span>Rig<span class=\"_ _2\"></span>ht of us<span class=\"_ _2\"></span>e as<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>ts 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>1: (Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _73\"> </span><span class=\"ff6 ls4a ws5e\">Proper<span class=\"_ _2\"></span>ties<span class=\"_ _96\"> </span><span class=\"ls5f ws74\">Equipme<span class=\"_ _2\"></span>nt<span class=\"_ _161\"> </span></span>C<span class=\"_ _2\"></span>ars<span class=\"_ _45\"> </span><span class=\"ff3 ls91 wsa7\">To<span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>l</span></span>At 1 Janua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y 2021<span class=\"_ _168\"> </span>1<span class=\"_ _2\"></span>4.0<span class=\"_ _1fc\"> </span>1.3<span class=\"_ _1ba\"> </span><span class=\"ls55 ws6a\">2.6<span class=\"_ _6b\"> </span><span class=\"ff3 ls63 ws79\">1<span class=\"_ _2\"></span>7.<span class=\"_ _2\"></span>9</span></span>Additions<span class=\"_ _25a\"> </span>12.3<span class=\"_ _1ce\"> </span>2<span class=\"_ _2\"></span>.7<span class=\"_ _1fc\"> </span><span class=\"ls8a ws6e\">1.2<span class=\"_ _22\"> </span><span class=\"ff3 ls86 ws9c\">16.2</span></span>Depreciation<span class=\"_ _251\"> </span>(<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _161\"> </span>(0.<span class=\"_ _2\"></span>4)<span class=\"_ _cb\"> </span><span class=\"ls5e ws73\">(<span class=\"_ _2\"></span>0<span class=\"_ _3\"></span>.9)<span class=\"_ _cb\"> </span><span class=\"ff3 ls63 ws79\">(<span class=\"_ _3\"></span>7.9<span class=\"_ _2\"></span>)</span></span>Effec<span class=\"_ _2\"></span>t of currency exchan<span class=\"_ _0\"></span>ge dif<span class=\"_ _2\"></span>ferences<span class=\"_ _21d\"> </span>(1.2<span class=\"_ _0\"></span>)<span class=\"_ _2d\"> </span>(0.0)<span class=\"_ _25b\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _2d\"> </span><span class=\"ff3 lsb5 ws100\">(1<span class=\"_ _2\"></span>.<span class=\"_ _3\"></span>2)</span></span>Ca<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>yin<span class=\"_ _2\"></span>g amo<span class=\"_ _2\"></span>unt at 31 D<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 20<span class=\"_ _2\"></span>21<span class=\"_ _a3\"> </span>18.4<span class=\"_ _1ce\"> </span>3.6<span class=\"_ _1ce\"> </span><span class=\"ls5e ws73\">2<span class=\"_ _3\"></span>.9<span class=\"_ _161\"> </span></span><span class=\"ls57 ws6c\">2<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>.9</span>Set o<span class=\"_ _2\"></span>ut be<span class=\"_ _2\"></span>low are th<span class=\"_ _2\"></span>e ca<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing amoun<span class=\"_ _2\"></span>ts of le<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>e liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s and the m<span class=\"_ _2\"></span>oveme<span class=\"_ _2\"></span>nts dur<span class=\"_ _2\"></span>ing the p<span class=\"_ _2\"></span>eri<span class=\"_ _2\"></span>od:(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _1e1\"> </span><span class=\"ff3 ls0 ws0\">31 D<span class=\"_ _2\"></span>ec 20<span class=\"_ _2\"></span>22<span class=\"_ _1c6\"> </span><span class=\"ff6\">31 De<span class=\"_ _2\"></span>c 2021</span></span>As at 1 J<span class=\"_ _2\"></span>anua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y<span class=\"_ _25c\"> </span><span class=\"ls13 ws18\">25.1<span class=\"_ _1a1\"> </span><span class=\"ff6 ls58 ws6d\">1<span class=\"_ _2\"></span>7.<span class=\"_ _3\"></span>8</span></span>Additions<span class=\"_ _25d\"> </span><span class=\"ff3 ls15 ws1b\">23.5<span class=\"_ _161\"> </span></span><span class=\"ls1 ws1\">15.5</span>Accretio<span class=\"_ _0\"></span>n of in<span class=\"_ _0\"></span>terest<span class=\"_ _1e9\"> </span><span class=\"ff3 ls15 ws1b\">1<span class=\"_ _2\"></span>.0<span class=\"_ _1fc\"> </span></span><span class=\"ls5f ws74\">0.8</span>Pay<span class=\"_ _2\"></span>men<span class=\"_ _2\"></span>ts<span class=\"_ _25e\"> </span><span class=\"ff3 lsb5 ws100\">(1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _2d\"> </span></span><span class=\"lsb6 ws101\">(<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6)</span>Cur<span class=\"_ _2\"></span>renc<span class=\"_ _2\"></span>y ef<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ts<span class=\"_ _17a\"> </span><span class=\"ff3 ls60 ws76\">0<span class=\"_ _2\"></span>.7<span class=\"_ _d5\"> </span></span><span class=\"ls9b wsb3\">(0.<span class=\"_ _3\"></span>3)</span>As at 3<span class=\"_ _2\"></span>1 De<span class=\"_ _2\"></span>cemb<span class=\"_ _2\"></span>er<span class=\"_ _25f\"> </span><span class=\"ls63 ws79\">3<span class=\"_ _2\"></span>7.<span class=\"_ _3\"></span>5<span class=\"_ _6b\"> </span></span><span class=\"ff6\">25.1</span>Current lease liabilities<span class=\"_ _260\"> </span><span class=\"ff3 ls3e ws50\">12.2<span class=\"_ _2d\"> </span></span><span class=\"ls0 ws0\">14<span class=\"_ _2\"></span>.1</span>Non-current lea<span class=\"_ _2\"></span>se liabilities<span class=\"_ _261\"> </span><span class=\"ff3 ls86 ws9c\">25.3<span class=\"_ _161\"> </span></span><span class=\"ls70 ws85\">11.0</span>To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _262\"> </span><span class=\"ls63 ws79\">3<span class=\"_ _2\"></span>7.<span class=\"_ _3\"></span>5<span class=\"_ _6b\"> </span><span class=\"ff6 ls0 ws0\">25.1</span></span>Lea<span class=\"_ _2\"></span>se l<span class=\"_ _2\"></span>iabili<span class=\"_ _2\"></span>ties a<span class=\"_ _2\"></span>re disc<span class=\"_ _2\"></span>ounte<span class=\"_ _2\"></span>d with an in<span class=\"_ _2\"></span>teres<span class=\"_ _2\"></span>t rate o<span class=\"_ _2\"></span>f 4.5 p<span class=\"_ _2\"></span>er ce<span class=\"_ _2\"></span>nt.  Maturity analysis \u2013 contrac<span class=\"_ _2\"></span>tual undiscounted c<span class=\"_ _2\"></span>ash flows(Amounts in<span class=\"_ _0\"></span> NOK million)2023<span class=\"_ _263\"> </span><span class=\"ls3f ws51\">12.2</span>2024<span class=\"_ _264\"> </span><span class=\"ls5e ws73\">1<span class=\"_ _2\"></span>3<span class=\"_ _3\"></span>.9</span>2025<span class=\"_ _9d\"> </span><span class=\"ls5e ws73\">8<span class=\"_ _3\"></span>.9</span>Af<span class=\"_ _2\"></span>ter 2025<span class=\"_ _2c\"> </span><span class=\"ls16 ws1d\">2<span class=\"_ _2\"></span>.5</span>Ot<span class=\"_ _2\"></span>her e<span class=\"_ _2\"></span>ff<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts i<span class=\"_ _2\"></span>n the s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>ment o<span class=\"_ _2\"></span>f pro<span class=\"_ _2\"></span>fit a<span class=\"_ _2\"></span>nd lo<span class=\"_ _2\"></span>ss (Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _1c7\"> </span><span class=\"ff3 ls53 ws68\">2022<span class=\"_ _198\"> </span><span class=\"ff6 ls54 ws69\">202<span class=\"_ _2\"></span>1</span></span>Intere<span class=\"_ _2\"></span>st exp<span class=\"_ _2\"></span>ense<span class=\"_ _265\"> </span><span class=\"ff3 ls15 ws1b\">0.6<span class=\"_ _1fc\"> </span></span><span class=\"ls5f ws74\">0.4</span>Ex<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>se rel<span class=\"_ _2\"></span>ating to sh<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t-<span class=\"_ _0\"></span>ter<span class=\"_ _2\"></span>m lea<span class=\"_ _2\"></span>ses<span class=\"_ _19d\"> </span><span class=\"ff3 ls15 ws1b\">0.6<span class=\"_ _1fc\"> </span></span><span class=\"ls5f ws74\">0.6</span>Ex<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>se rel<span class=\"_ _2\"></span>ating to low v<span class=\"_ _2\"></span>alue le<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>es<span class=\"_ _266\"> </span><span class=\"ff3 ls13 ws18\">0.1<span class=\"_ _1fc\"> </span></span><span class=\"ls5f ws74\">0.2</span>Lea<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>s with a le<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>e term le<span class=\"_ _2\"></span>ss tha<span class=\"_ _2\"></span>n 12 mo<span class=\"_ _2\"></span>nths are a<span class=\"_ _2\"></span>cc<span class=\"_ _2\"></span>ounted f<span class=\"_ _2\"></span>or a<span class=\"_ _2\"></span>s shor<span class=\"_ _2\"></span>t-term lea<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>s. Low-v<span class=\"_ _2\"></span>alue a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ets a<span class=\"_ _2\"></span>re al<span class=\"_ _2\"></span>so n<span class=\"_ _2\"></span>ot ca<span class=\"_ _2\"></span>pita<span class=\"_ _2\"></span>lise<span class=\"_ _2\"></span>d.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__99": {
   "value": "NOTE 24 <span class=\"_ _9\"></span> <span class=\"fc6 lscf ws11d\">LE<span class=\"_ _2\"></span>ASES</span>Rig<span class=\"_ _2\"></span>ht of us<span class=\"_ _2\"></span>e as<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>ts 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>2: (Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _73\"> </span><span class=\"ff6 ls4a ws5e\">Proper<span class=\"_ _2\"></span>ties<span class=\"_ _96\"> </span><span class=\"ls5f ws74\">Equipme<span class=\"_ _2\"></span>nt<span class=\"_ _161\"> </span></span>C<span class=\"_ _2\"></span>ars<span class=\"_ _45\"> </span><span class=\"ff3 ls91 wsa7\">To<span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>l</span></span>At 1 Janua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y 2022<span class=\"_ _168\"> </span>18.4<span class=\"_ _1ce\"> </span>3.6<span class=\"_ _1ce\"> </span><span class=\"ls5e ws73\">2<span class=\"_ _2\"></span>.9<span class=\"_ _161\"> </span><span class=\"ff3 ls57 ws6c\">2<span class=\"_ _3\"></span>4<span class=\"_ _2\"></span>.9</span></span>Additions<span class=\"_ _f2\"> </span>1<span class=\"_ _2\"></span>7.<span class=\"_ _3\"></span>2<span class=\"_ _63\"> </span>6.2<span class=\"_ _1ce\"> </span><span class=\"ls70 ws85\">0.0<span class=\"_ _22\"> </span><span class=\"ff3 ls15 ws1b\">2<span class=\"_ _2\"></span>3.4</span></span>Depreciation<span class=\"_ _257\"> </span>(<span class=\"_ _2\"></span>8<span class=\"_ _3\"></span>.9)<span class=\"_ _161\"> </span>(<span class=\"_ _2\"></span>3.<span class=\"_ _3\"></span>3)<span class=\"_ _2d\"> </span><span class=\"lsb4 wsff\">(0.<span class=\"_ _2\"></span>8)<span class=\"_ _80\"> </span><span class=\"ff3 lsb5 ws100\">(1<span class=\"_ _3\"></span>3.<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>)</span></span>Effec<span class=\"_ _2\"></span>t of currency exchan<span class=\"_ _0\"></span>ge dif<span class=\"_ _2\"></span>ferences<span class=\"_ _258\"> </span>0.8<span class=\"_ _1fc\"> </span>0.0<span class=\"_ _108\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _d9\"> </span><span class=\"ff3 ls15 ws1b\">0.8</span></span>Ca<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>yin<span class=\"_ _2\"></span>g amo<span class=\"_ _2\"></span>unt at 31 D<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 20<span class=\"_ _2\"></span>22<span class=\"_ _259\"> </span>2<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>5<span class=\"_ _63\"> </span><span class=\"ls1d ws2e\">6.5<span class=\"_ _1fc\"> </span></span><span class=\"ff6\">2.1<span class=\"_ _2d\"> </span></span><span class=\"ls13 ws18\">36.1</span>Rig<span class=\"_ _2\"></span>ht of us<span class=\"_ _2\"></span>e as<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>ts 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>1: (Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _73\"> </span><span class=\"ff6 ls4a ws5e\">Proper<span class=\"_ _2\"></span>ties<span class=\"_ _96\"> </span><span class=\"ls5f ws74\">Equipme<span class=\"_ _2\"></span>nt<span class=\"_ _161\"> </span></span>C<span class=\"_ _2\"></span>ars<span class=\"_ _45\"> </span><span class=\"ff3 ls91 wsa7\">To<span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>l</span></span>At 1 Janua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y 2021<span class=\"_ _168\"> </span>1<span class=\"_ _2\"></span>4.0<span class=\"_ _1fc\"> </span>1.3<span class=\"_ _1ba\"> </span><span class=\"ls55 ws6a\">2.6<span class=\"_ _6b\"> </span><span class=\"ff3 ls63 ws79\">1<span class=\"_ _2\"></span>7.<span class=\"_ _2\"></span>9</span></span>Additions<span class=\"_ _25a\"> </span>12.3<span class=\"_ _1ce\"> </span>2<span class=\"_ _2\"></span>.7<span class=\"_ _1fc\"> </span><span class=\"ls8a ws6e\">1.2<span class=\"_ _22\"> </span><span class=\"ff3 ls86 ws9c\">16.2</span></span>Depreciation<span class=\"_ _251\"> </span>(<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _161\"> </span>(0.<span class=\"_ _2\"></span>4)<span class=\"_ _cb\"> </span><span class=\"ls5e ws73\">(<span class=\"_ _2\"></span>0<span class=\"_ _3\"></span>.9)<span class=\"_ _cb\"> </span><span class=\"ff3 ls63 ws79\">(<span class=\"_ _3\"></span>7.9<span class=\"_ _2\"></span>)</span></span>Effec<span class=\"_ _2\"></span>t of currency exchan<span class=\"_ _0\"></span>ge dif<span class=\"_ _2\"></span>ferences<span class=\"_ _21d\"> </span>(1.2<span class=\"_ _0\"></span>)<span class=\"_ _2d\"> </span>(0.0)<span class=\"_ _25b\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _2d\"> </span><span class=\"ff3 lsb5 ws100\">(1<span class=\"_ _2\"></span>.<span class=\"_ _3\"></span>2)</span></span>Ca<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>yin<span class=\"_ _2\"></span>g amo<span class=\"_ _2\"></span>unt at 31 D<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 20<span class=\"_ _2\"></span>21<span class=\"_ _a3\"> </span>18.4<span class=\"_ _1ce\"> </span>3.6<span class=\"_ _1ce\"> </span><span class=\"ls5e ws73\">2<span class=\"_ _3\"></span>.9<span class=\"_ _161\"> </span></span><span class=\"ls57 ws6c\">2<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>.9</span>Set o<span class=\"_ _2\"></span>ut be<span class=\"_ _2\"></span>low are th<span class=\"_ _2\"></span>e ca<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing amoun<span class=\"_ _2\"></span>ts of le<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>e liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s and the m<span class=\"_ _2\"></span>oveme<span class=\"_ _2\"></span>nts dur<span class=\"_ _2\"></span>ing the p<span class=\"_ _2\"></span>eri<span class=\"_ _2\"></span>od:(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _1e1\"> </span><span class=\"ff3 ls0 ws0\">31 D<span class=\"_ _2\"></span>ec 20<span class=\"_ _2\"></span>22<span class=\"_ _1c6\"> </span><span class=\"ff6\">31 De<span class=\"_ _2\"></span>c 2021</span></span>As at 1 J<span class=\"_ _2\"></span>anua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y<span class=\"_ _25c\"> </span><span class=\"ls13 ws18\">25.1<span class=\"_ _1a1\"> </span><span class=\"ff6 ls58 ws6d\">1<span class=\"_ _2\"></span>7.<span class=\"_ _3\"></span>8</span></span>Additions<span class=\"_ _25d\"> </span><span class=\"ff3 ls15 ws1b\">23.5<span class=\"_ _161\"> </span></span><span class=\"ls1 ws1\">15.5</span>Accretio<span class=\"_ _0\"></span>n of in<span class=\"_ _0\"></span>terest<span class=\"_ _1e9\"> </span><span class=\"ff3 ls15 ws1b\">1<span class=\"_ _2\"></span>.0<span class=\"_ _1fc\"> </span></span><span class=\"ls5f ws74\">0.8</span>Pay<span class=\"_ _2\"></span>men<span class=\"_ _2\"></span>ts<span class=\"_ _25e\"> </span><span class=\"ff3 lsb5 ws100\">(1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _2d\"> </span></span><span class=\"lsb6 ws101\">(<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6)</span>Cur<span class=\"_ _2\"></span>renc<span class=\"_ _2\"></span>y ef<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ts<span class=\"_ _17a\"> </span><span class=\"ff3 ls60 ws76\">0<span class=\"_ _2\"></span>.7<span class=\"_ _d5\"> </span></span><span class=\"ls9b wsb3\">(0.<span class=\"_ _3\"></span>3)</span>As at 3<span class=\"_ _2\"></span>1 De<span class=\"_ _2\"></span>cemb<span class=\"_ _2\"></span>er<span class=\"_ _25f\"> </span><span class=\"ls63 ws79\">3<span class=\"_ _2\"></span>7.<span class=\"_ _3\"></span>5<span class=\"_ _6b\"> </span></span><span class=\"ff6\">25.1</span>Current lease liabilities<span class=\"_ _260\"> </span><span class=\"ff3 ls3e ws50\">12.2<span class=\"_ _2d\"> </span></span><span class=\"ls0 ws0\">14<span class=\"_ _2\"></span>.1</span>Non-current lea<span class=\"_ _2\"></span>se liabilities<span class=\"_ _261\"> </span><span class=\"ff3 ls86 ws9c\">25.3<span class=\"_ _161\"> </span></span><span class=\"ls70 ws85\">11.0</span>To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _262\"> </span><span class=\"ls63 ws79\">3<span class=\"_ _2\"></span>7.<span class=\"_ _3\"></span>5<span class=\"_ _6b\"> </span><span class=\"ff6 ls0 ws0\">25.1</span></span>Lea<span class=\"_ _2\"></span>se l<span class=\"_ _2\"></span>iabili<span class=\"_ _2\"></span>ties a<span class=\"_ _2\"></span>re disc<span class=\"_ _2\"></span>ounte<span class=\"_ _2\"></span>d with an in<span class=\"_ _2\"></span>teres<span class=\"_ _2\"></span>t rate o<span class=\"_ _2\"></span>f 4.5 p<span class=\"_ _2\"></span>er ce<span class=\"_ _2\"></span>nt.  Maturity analysis \u2013 contrac<span class=\"_ _2\"></span>tual undiscounted c<span class=\"_ _2\"></span>ash flows(Amounts in<span class=\"_ _0\"></span> NOK million)2023<span class=\"_ _263\"> </span><span class=\"ls3f ws51\">12.2</span>2024<span class=\"_ _264\"> </span><span class=\"ls5e ws73\">1<span class=\"_ _2\"></span>3<span class=\"_ _3\"></span>.9</span>2025<span class=\"_ _9d\"> </span><span class=\"ls5e ws73\">8<span class=\"_ _3\"></span>.9</span>Af<span class=\"_ _2\"></span>ter 2025<span class=\"_ _2c\"> </span><span class=\"ls16 ws1d\">2<span class=\"_ _2\"></span>.5</span>Ot<span class=\"_ _2\"></span>her e<span class=\"_ _2\"></span>ff<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts i<span class=\"_ _2\"></span>n the s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>ment o<span class=\"_ _2\"></span>f pro<span class=\"_ _2\"></span>fit a<span class=\"_ _2\"></span>nd lo<span class=\"_ _2\"></span>ss (Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _1c7\"> </span><span class=\"ff3 ls53 ws68\">2022<span class=\"_ _198\"> </span><span class=\"ff6 ls54 ws69\">202<span class=\"_ _2\"></span>1</span></span>Intere<span class=\"_ _2\"></span>st exp<span class=\"_ _2\"></span>ense<span class=\"_ _265\"> </span><span class=\"ff3 ls15 ws1b\">0.6<span class=\"_ _1fc\"> </span></span><span class=\"ls5f ws74\">0.4</span>Ex<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>se rel<span class=\"_ _2\"></span>ating to sh<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t-<span class=\"_ _0\"></span>ter<span class=\"_ _2\"></span>m lea<span class=\"_ _2\"></span>ses<span class=\"_ _19d\"> </span><span class=\"ff3 ls15 ws1b\">0.6<span class=\"_ _1fc\"> </span></span><span class=\"ls5f ws74\">0.6</span>Ex<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>se rel<span class=\"_ _2\"></span>ating to low v<span class=\"_ _2\"></span>alue le<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>es<span class=\"_ _266\"> </span><span class=\"ff3 ls13 ws18\">0.1<span class=\"_ _1fc\"> </span></span><span class=\"ls5f ws74\">0.2</span>Lea<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>s with a le<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>e term le<span class=\"_ _2\"></span>ss tha<span class=\"_ _2\"></span>n 12 mo<span class=\"_ _2\"></span>nths are a<span class=\"_ _2\"></span>cc<span class=\"_ _2\"></span>ounted f<span class=\"_ _2\"></span>or a<span class=\"_ _2\"></span>s shor<span class=\"_ _2\"></span>t-term lea<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>s. Low-v<span class=\"_ _2\"></span>alue a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ets a<span class=\"_ _2\"></span>re al<span class=\"_ _2\"></span>so n<span class=\"_ _2\"></span>ot ca<span class=\"_ _2\"></span>pita<span class=\"_ _2\"></span>lise<span class=\"_ _2\"></span>d.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__98": {
   "value": "NOTE 24 <span class=\"_ _9\"></span> <span class=\"fc6 lscf ws11d\">LE<span class=\"_ _2\"></span>ASES</span>Rig<span class=\"_ _2\"></span>ht of us<span class=\"_ _2\"></span>e as<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>ts 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>2: (Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _73\"> </span><span class=\"ff6 ls4a ws5e\">Proper<span class=\"_ _2\"></span>ties<span class=\"_ _96\"> </span><span class=\"ls5f ws74\">Equipme<span class=\"_ _2\"></span>nt<span class=\"_ _161\"> </span></span>C<span class=\"_ _2\"></span>ars<span class=\"_ _45\"> </span><span class=\"ff3 ls91 wsa7\">To<span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>l</span></span>At 1 Janua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y 2022<span class=\"_ _168\"> </span>18.4<span class=\"_ _1ce\"> </span>3.6<span class=\"_ _1ce\"> </span><span class=\"ls5e ws73\">2<span class=\"_ _2\"></span>.9<span class=\"_ _161\"> </span><span class=\"ff3 ls57 ws6c\">2<span class=\"_ _3\"></span>4<span class=\"_ _2\"></span>.9</span></span>Additions<span class=\"_ _f2\"> </span>1<span class=\"_ _2\"></span>7.<span class=\"_ _3\"></span>2<span class=\"_ _63\"> </span>6.2<span class=\"_ _1ce\"> </span><span class=\"ls70 ws85\">0.0<span class=\"_ _22\"> </span><span class=\"ff3 ls15 ws1b\">2<span class=\"_ _2\"></span>3.4</span></span>Depreciation<span class=\"_ _257\"> </span>(<span class=\"_ _2\"></span>8<span class=\"_ _3\"></span>.9)<span class=\"_ _161\"> </span>(<span class=\"_ _2\"></span>3.<span class=\"_ _3\"></span>3)<span class=\"_ _2d\"> </span><span class=\"lsb4 wsff\">(0.<span class=\"_ _2\"></span>8)<span class=\"_ _80\"> </span><span class=\"ff3 lsb5 ws100\">(1<span class=\"_ _3\"></span>3.<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>)</span></span>Effec<span class=\"_ _2\"></span>t of currency exchan<span class=\"_ _0\"></span>ge dif<span class=\"_ _2\"></span>ferences<span class=\"_ _258\"> </span>0.8<span class=\"_ _1fc\"> </span>0.0<span class=\"_ _108\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _d9\"> </span><span class=\"ff3 ls15 ws1b\">0.8</span></span>Ca<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>yin<span class=\"_ _2\"></span>g amo<span class=\"_ _2\"></span>unt at 31 D<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 20<span class=\"_ _2\"></span>22<span class=\"_ _259\"> </span>2<span class=\"_ _3\"></span>7.<span class=\"_ _3\"></span>5<span class=\"_ _63\"> </span><span class=\"ls1d ws2e\">6.5<span class=\"_ _1fc\"> </span></span><span class=\"ff6\">2.1<span class=\"_ _2d\"> </span></span><span class=\"ls13 ws18\">36.1</span>Rig<span class=\"_ _2\"></span>ht of us<span class=\"_ _2\"></span>e as<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>ts 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>1: (Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _73\"> </span><span class=\"ff6 ls4a ws5e\">Proper<span class=\"_ _2\"></span>ties<span class=\"_ _96\"> </span><span class=\"ls5f ws74\">Equipme<span class=\"_ _2\"></span>nt<span class=\"_ _161\"> </span></span>C<span class=\"_ _2\"></span>ars<span class=\"_ _45\"> </span><span class=\"ff3 ls91 wsa7\">To<span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>a<span class=\"_ _3\"></span>l</span></span>At 1 Janua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y 2021<span class=\"_ _168\"> </span>1<span class=\"_ _2\"></span>4.0<span class=\"_ _1fc\"> </span>1.3<span class=\"_ _1ba\"> </span><span class=\"ls55 ws6a\">2.6<span class=\"_ _6b\"> </span><span class=\"ff3 ls63 ws79\">1<span class=\"_ _2\"></span>7.<span class=\"_ _2\"></span>9</span></span>Additions<span class=\"_ _25a\"> </span>12.3<span class=\"_ _1ce\"> </span>2<span class=\"_ _2\"></span>.7<span class=\"_ _1fc\"> </span><span class=\"ls8a ws6e\">1.2<span class=\"_ _22\"> </span><span class=\"ff3 ls86 ws9c\">16.2</span></span>Depreciation<span class=\"_ _251\"> </span>(<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _161\"> </span>(0.<span class=\"_ _2\"></span>4)<span class=\"_ _cb\"> </span><span class=\"ls5e ws73\">(<span class=\"_ _2\"></span>0<span class=\"_ _3\"></span>.9)<span class=\"_ _cb\"> </span><span class=\"ff3 ls63 ws79\">(<span class=\"_ _3\"></span>7.9<span class=\"_ _2\"></span>)</span></span>Effec<span class=\"_ _2\"></span>t of currency exchan<span class=\"_ _0\"></span>ge dif<span class=\"_ _2\"></span>ferences<span class=\"_ _21d\"> </span>(1.2<span class=\"_ _0\"></span>)<span class=\"_ _2d\"> </span>(0.0)<span class=\"_ _25b\"> </span><span class=\"ls0 ws104\"> <span class=\"_ _9\"> </span>-   <span class=\"_ _2d\"> </span><span class=\"ff3 lsb5 ws100\">(1<span class=\"_ _2\"></span>.<span class=\"_ _3\"></span>2)</span></span>Ca<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>yin<span class=\"_ _2\"></span>g amo<span class=\"_ _2\"></span>unt at 31 D<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>r 20<span class=\"_ _2\"></span>21<span class=\"_ _a3\"> </span>18.4<span class=\"_ _1ce\"> </span>3.6<span class=\"_ _1ce\"> </span><span class=\"ls5e ws73\">2<span class=\"_ _3\"></span>.9<span class=\"_ _161\"> </span></span><span class=\"ls57 ws6c\">2<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>.9</span>Set o<span class=\"_ _2\"></span>ut be<span class=\"_ _2\"></span>low are th<span class=\"_ _2\"></span>e ca<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing amoun<span class=\"_ _2\"></span>ts of le<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>e liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s and the m<span class=\"_ _2\"></span>oveme<span class=\"_ _2\"></span>nts dur<span class=\"_ _2\"></span>ing the p<span class=\"_ _2\"></span>eri<span class=\"_ _2\"></span>od:(Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _1e1\"> </span><span class=\"ff3 ls0 ws0\">31 D<span class=\"_ _2\"></span>ec 20<span class=\"_ _2\"></span>22<span class=\"_ _1c6\"> </span><span class=\"ff6\">31 De<span class=\"_ _2\"></span>c 2021</span></span>As at 1 J<span class=\"_ _2\"></span>anua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y<span class=\"_ _25c\"> </span><span class=\"ls13 ws18\">25.1<span class=\"_ _1a1\"> </span><span class=\"ff6 ls58 ws6d\">1<span class=\"_ _2\"></span>7.<span class=\"_ _3\"></span>8</span></span>Additions<span class=\"_ _25d\"> </span><span class=\"ff3 ls15 ws1b\">23.5<span class=\"_ _161\"> </span></span><span class=\"ls1 ws1\">15.5</span>Accretio<span class=\"_ _0\"></span>n of in<span class=\"_ _0\"></span>terest<span class=\"_ _1e9\"> </span><span class=\"ff3 ls15 ws1b\">1<span class=\"_ _2\"></span>.0<span class=\"_ _1fc\"> </span></span><span class=\"ls5f ws74\">0.8</span>Pay<span class=\"_ _2\"></span>men<span class=\"_ _2\"></span>ts<span class=\"_ _25e\"> </span><span class=\"ff3 lsb5 ws100\">(1<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _2d\"> </span></span><span class=\"lsb6 ws101\">(<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6)</span>Cur<span class=\"_ _2\"></span>renc<span class=\"_ _2\"></span>y ef<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ts<span class=\"_ _17a\"> </span><span class=\"ff3 ls60 ws76\">0<span class=\"_ _2\"></span>.7<span class=\"_ _d5\"> </span></span><span class=\"ls9b wsb3\">(0.<span class=\"_ _3\"></span>3)</span>As at 3<span class=\"_ _2\"></span>1 De<span class=\"_ _2\"></span>cemb<span class=\"_ _2\"></span>er<span class=\"_ _25f\"> </span><span class=\"ls63 ws79\">3<span class=\"_ _2\"></span>7.<span class=\"_ _3\"></span>5<span class=\"_ _6b\"> </span></span><span class=\"ff6\">25.1</span>Current lease liabilities<span class=\"_ _260\"> </span><span class=\"ff3 ls3e ws50\">12.2<span class=\"_ _2d\"> </span></span><span class=\"ls0 ws0\">14<span class=\"_ _2\"></span>.1</span>Non-current lea<span class=\"_ _2\"></span>se liabilities<span class=\"_ _261\"> </span><span class=\"ff3 ls86 ws9c\">25.3<span class=\"_ _161\"> </span></span><span class=\"ls70 ws85\">11.0</span>To<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _262\"> </span><span class=\"ls63 ws79\">3<span class=\"_ _2\"></span>7.<span class=\"_ _3\"></span>5<span class=\"_ _6b\"> </span><span class=\"ff6 ls0 ws0\">25.1</span></span>Lea<span class=\"_ _2\"></span>se l<span class=\"_ _2\"></span>iabili<span class=\"_ _2\"></span>ties a<span class=\"_ _2\"></span>re disc<span class=\"_ _2\"></span>ounte<span class=\"_ _2\"></span>d with an in<span class=\"_ _2\"></span>teres<span class=\"_ _2\"></span>t rate o<span class=\"_ _2\"></span>f 4.5 p<span class=\"_ _2\"></span>er ce<span class=\"_ _2\"></span>nt.  Maturity analysis \u2013 contrac<span class=\"_ _2\"></span>tual undiscounted c<span class=\"_ _2\"></span>ash flows(Amounts in<span class=\"_ _0\"></span> NOK million)2023<span class=\"_ _263\"> </span><span class=\"ls3f ws51\">12.2</span>2024<span class=\"_ _264\"> </span><span class=\"ls5e ws73\">1<span class=\"_ _2\"></span>3<span class=\"_ _3\"></span>.9</span>2025<span class=\"_ _9d\"> </span><span class=\"ls5e ws73\">8<span class=\"_ _3\"></span>.9</span>Af<span class=\"_ _2\"></span>ter 2025<span class=\"_ _2c\"> </span><span class=\"ls16 ws1d\">2<span class=\"_ _2\"></span>.5</span>Ot<span class=\"_ _2\"></span>her e<span class=\"_ _2\"></span>ff<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts i<span class=\"_ _2\"></span>n the s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>ment o<span class=\"_ _2\"></span>f pro<span class=\"_ _2\"></span>fit a<span class=\"_ _2\"></span>nd lo<span class=\"_ _2\"></span>ss (Amounts in<span class=\"_ _0\"></span> NOK million)<span class=\"_ _1c7\"> </span><span class=\"ff3 ls53 ws68\">2022<span class=\"_ _198\"> </span><span class=\"ff6 ls54 ws69\">202<span class=\"_ _2\"></span>1</span></span>Intere<span class=\"_ _2\"></span>st exp<span class=\"_ _2\"></span>ense<span class=\"_ _265\"> </span><span class=\"ff3 ls15 ws1b\">0.6<span class=\"_ _1fc\"> </span></span><span class=\"ls5f ws74\">0.4</span>Ex<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>se rel<span class=\"_ _2\"></span>ating to sh<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t-<span class=\"_ _0\"></span>ter<span class=\"_ _2\"></span>m lea<span class=\"_ _2\"></span>ses<span class=\"_ _19d\"> </span><span class=\"ff3 ls15 ws1b\">0.6<span class=\"_ _1fc\"> </span></span><span class=\"ls5f ws74\">0.6</span>Ex<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>se rel<span class=\"_ _2\"></span>ating to low v<span class=\"_ _2\"></span>alue le<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>es<span class=\"_ _266\"> </span><span class=\"ff3 ls13 ws18\">0.1<span class=\"_ _1fc\"> </span></span><span class=\"ls5f ws74\">0.2</span>Lea<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>s with a le<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>e term le<span class=\"_ _2\"></span>ss tha<span class=\"_ _2\"></span>n 12 mo<span class=\"_ _2\"></span>nths are a<span class=\"_ _2\"></span>cc<span class=\"_ _2\"></span>ounted f<span class=\"_ _2\"></span>or a<span class=\"_ _2\"></span>s shor<span class=\"_ _2\"></span>t-term lea<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>s. Low-v<span class=\"_ _2\"></span>alue a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>ets a<span class=\"_ _2\"></span>re al<span class=\"_ _2\"></span>so n<span class=\"_ _2\"></span>ot ca<span class=\"_ _2\"></span>pita<span class=\"_ _2\"></span>lise<span class=\"_ _2\"></span>d.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__7__102": {
   "value": "NOTE 25 <span class=\"_ _9\"></span> <span class=\"fc6 lsbf ws10b\">CONTINGENT LI<span class=\"_ _2\"></span>ABILIT<span class=\"_ _2\"></span>IES</span>Contingent liabilities:The g<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up ha<span class=\"_ _2\"></span>s not re<span class=\"_ _2\"></span>cei<span class=\"_ _2\"></span>ved a<span class=\"_ _2\"></span>ny cla<span class=\"_ _2\"></span>ims nor i<span class=\"_ _2\"></span>s it involve<span class=\"_ _2\"></span>d in any lega<span class=\"_ _2\"></span>l or fin<span class=\"_ _2\"></span>ancia<span class=\"_ _2\"></span>l dispu<span class=\"_ _2\"></span>tes in 2022<span class=\"_ _2\"></span>.Guarantee<span class=\"_ _2\"></span>s:For l<span class=\"_ _2\"></span>ate deli<span class=\"_ _2\"></span>vie<span class=\"_ _2\"></span>res th<span class=\"_ _2\"></span>e cus<span class=\"_ _2\"></span>tomer<span class=\"_ _2\"></span>s c<span class=\"_ _2\"></span>an gi<span class=\"_ _2\"></span>ve Vow penalti<span class=\"_ _2\"></span>es according to<span class=\"_ _0\"></span> contrac<span class=\"_ _2\"></span>t.All cu<span class=\"_ _2\"></span>stom<span class=\"_ _2\"></span>er con<span class=\"_ _2\"></span>trac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s for sy<span class=\"_ _2\"></span>stem d<span class=\"_ _2\"></span>eli<span class=\"_ _2\"></span>verie<span class=\"_ _2\"></span>s inclu<span class=\"_ _2\"></span>de 1<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>2 yea<span class=\"_ _2\"></span>rs limited guarantee against product failure.The<span class=\"_ _2\"></span>re ar<span class=\"_ _2\"></span>e no sep<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>ate and oth<span class=\"_ _2\"></span>er gua<span class=\"_ _2\"></span>rante<span class=\"_ _2\"></span>es is<span class=\"_ _2\"></span>sue<span class=\"_ _2\"></span>d at December<span class=\"_ _0\"></span> 31, 2<span class=\"_ _0\"></span>022.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXGUAO90",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  }
 }
}