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"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"f11410": {
"value": "Norway",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"f11413": {
"value": "Haakon VIIs gate 6, 0161 Oslo",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-5-1": {
"value": "offer adjusting,marine, offshore and renewables consultancy services to the energy, shipping and insurance industries globally.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-7-1": {
"value": " 63 offices locatedacross 5 continents in 39 countries. ",
"dimensions": {
"concept": "ifrs-full:PrincipalPlaceOfBusiness",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-9-1": {
"value": "Note 2. Summary of significant accounting policies This note provides a list of the significant accounting policies adopted in the preparation of these consolidated financialstatements to the extent they have not already been disclosed in the other notes above. These policies have beenconsistently applied to all the years presented, unless otherwise stated. The financial statements are for the Groupconsisting of ABL Group ASA and its subsidiaries.2.2 Principles of consolidation (i) SubsidiariesSubsidiaries are all entities over which the group has control. The group controls an entity where the group is exposed to, orhas rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its powerto direct the activities of the entity. Subsidiaries are fully consolidated from the date on which control is transferred to thegroup. They are deconsolidated from the date that control ceases.Inter-company transactions, balances and unrealized gains on transactions between group companies are eliminated.Unrealized losses are also eliminated unless the transaction provides evidence of an impairment of the transferred asset.Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies adoptedby the group.Non-controlling interests in the results and equity of subsidiaries are shown separately in the consolidated statement ofprofit or loss, statement of comprehensive income, statement of changes in equity and balance sheet respectively.(ii) Changes in ownership interestsThe group treats transactions with non-controlling interests that do not result in a loss of control as transactions withequity owners of the group. A change in ownership interest results in an adjustment between the carrying amounts ofthe controlling and non-controlling interests to reflect their relative interests in the subsidiary. Any difference between theamount of the adjustment to non-controlling interests and any consideration paid or received is recognized in a separatereserve within equity attributable to owners of ABL Group ASA.When the group ceases to consolidate or equity account for an investment because of a loss of control, joint control orsignificant influence, any retained interest in the entity is remeasured to its fair value, with the change in carrying amountrecognized in profit or loss. This fair value becomes the initial carrying amount for the purposes of subsequently accountingfor the retained interest as an associate, joint venture or financial asset. In addition, any amounts previously recognized inother comprehensive income in respect of that entity are accounted for as if the group had directly disposed of the relatedassets or liabilities. This may mean that amounts previously recognized in other comprehensive income are reclassified toprofit or loss.If the ownership interest in a joint venture or an associate is reduced but joint control or significant influence is retained, onlya proportionate share of the amounts previously recognized in other comprehensive income are reclassified to profit or losswhere appropriate.2.3 Segment reportingOperating segments are reported in a manner consistent with the internal reporting provided to the chief operatingdecision maker.The Group\u2019s operating segments are established on the basis of those components that are evaluated regularly bythe Board of Directors, considered to be the Group\u2019s Chief Operating Decision Maker. The Chief Operating Decision Makermonitors the operating results of the Group\u2019s operating segments separately for the purpose of making decisions aboutresource allocation and performance assessment. Segment performance is evaluated based on revenues, gross profitand a broad range of key performance indicators in addition to segment profitability.2.4 Foreign currency translation(i) Functional and presentation currencyItems included in the consolidated financial statements of each of the group's entities are measured using the currencyof the primary economic environment in which the entity operates ('the functional currency'). The consolidated financialstatements are presented in US Dollars (USD). The functional currency of the parent company is Norwegian Krone (NOK).The parent company financial statements are presented in NOK.(ii) Transactions and balancesForeign currency transactions are translated into the functional currency using the exchange rates at the dates of thetransactions. Foreign exchange gains and losses resulting from the settlement of such transactions, and from the translationof monetary assets and liabilities denominated in foreign currencies at year end exchange rates, are generally recognized inprofit or loss. They are deferred in equity if they relate to qualifying cash flow hedges and qualifying net investment hedgesor are attributable to part of the net investment in a foreign operation.Foreign exchange gains and losses are presented in the consolidated statement of income on a net basis.Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at thedate when the fair value was determined. Translation differences on assets and liabilities carried at fair value are reported aspart of the fair value gain or loss. For example, translation differences on non-monetary assets and liabilities such as equitiesheld at fair value through profit or loss are recognized in profit or loss as part of the fair value gain or loss, and translationdifferences on non-monetary assets such as equities classified as at fair value through other comprehensive income arerecognized in other comprehensive income.(iii) Group companiesThe results and financial position of foreign operations (none of which has the currency of a hyperinflationary economy) thathave a functional currency different from the presentation currency are translated into the presentation currency as follows:assets and liabilities for each balance sheet presented are translated at the closing rate at the date of that balance sheetincome and expenses for each statement of profit or loss and statement of comprehensive income are translated at average exchange rates (unless this is not a reasonable approximation of the cumulative effect of the rates prevailing on the transaction dates, in which case income and expenses are translated at the dates of the transactions), andall resulting exchange differences are recognized in other comprehensive income.On consolidation, exchange differences arising from the translation of any net investment in foreign entities, and ofborrowings are recognized in other comprehensive income. When a foreign operation is sold or any borrowings forming partof the net investment are repaid, the associated exchange differences are reclassified to profit or loss, as part of the gainor loss on sale.Goodwill and fair value adjustments arising on the acquisition of a foreign operation are treated as assets and liabilities of theforeign operation and translated at the closing rate at the reporting date.2.5 Business combinationsThe acquisition method of accounting is used to account for all business combinations, regardless of whether equityinstruments or other assets are acquired. The consideration transferred for the acquisition of a subsidiary comprises the: fair values of the assets transferredliabilities incurred to the former owners of the acquired businessequity interests issued by the groupfair value of any asset or liability resulting from a contingent consideration arrangement, and fair value of any pre-existing equity interest in the subsidiary.Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are, with limitedexceptions, measured initially at their fair values at the acquisition date. The group recognizes any non-controlling interest inthe acquired entity on an acquisition-by-acquisition basis either at fair value or at the non-controlling interest\u2019s proportionateshare of the acquired entity\u2019s net identifiable assets.Acquisition-related costs are expensed as incurred.The excess of the: consideration transferred, amount of any non-controlling interest in the acquired entity, and acquisition-date fair value of any previous equity interest in the acquired entity over the fair value of the net identifiable assets acquired is recorded as goodwill. If those amounts are less than the fair value ofthe net identifiable assets of the business acquired, the difference is recognized directly in profit or loss as a bargain purchase.Where settlement of any part of cash consideration is deferred, the amounts payable in the future are discounted to theirpresent value as at the date of exchange. The discount rate used is the entity\u2019s incremental borrowing rate, being the rate atwhich a similar borrowing could be obtained from an independent financier under comparable terms and conditions.Contingent consideration is classified either as equity or a financial liability. Amounts classified as a financial liability issubsequently remeasured to fair value, with changes in fair value recognized in profit or loss.If the business combination is achieved in stages, the acquisition date carrying value of the acquirer\u2019s previously held equityinterest in the acquire is remeasured to fair value at the acquisition date. Any gains or losses arising from such remeasurementare recognized in profit or loss.If the initial accounting for a business combination is incomplete by the end of the reporting period in which the combinationoccurs, the Group reports provisional amounts for the items for which the accounting is incomplete. Those provisional amountsare adjusted during the measurement period, or additional assets or liabilities are recognized, to reflect new informationobtained about facts and circumstances that existed at the acquisition date that, if known, would have affected the amountsrecognized as of that date.The measurement period ends as soon as the Group receives the necessary information about the facts and circumstancesthat existed as of the acquisition date or learns that the information is not obtainable. However, the measurement periodcannot exceed one year from the acquisition date.2.6 Revenue recognition(i) Rendering of servicesRevenue from providing services is recognised in the accounting period in which the services are rendered. For fixed-pricecontracts, revenue is recognised based on the actual service provided to the end of the reporting period as a proportion ofthe total services to be provided, because the customer receives and uses the benefits simultaneously. This is determinedbased on the actual labour hours spent relative to the total expected labour hours.Where the contracts include multiple performance obligations, the transaction price is allocated to each performanceobligation based on the stand-alone selling prices. Where these are not directly observable, they are estimated based onexpected cost plus margin.Estimates of revenues, costs or extent of progress toward completion are revised if circumstances change. Any resultingincreases or decreases in estimated revenues or costs are reflected in profit or loss in the period in which the circumstancesthat give rise to the revision become known by management.In the case of fixed-price contracts, the customer pays the fixed amount based on a payment schedule. If the servicesrendered exceed the payment, a contract asset is recognised. If the payments exceed the services rendered, a contractliability is recognised.(ii) Interest incomeInterest income is recognized using the effective interest rate method.2.7 Income taxThe income tax expense or credit for the period is the tax payable on the current period's taxable income, based on theapplicable income tax rate for each jurisdiction, adjusted by changes in deferred tax assets and liabilities attributable totemporary differences and to unused tax losses.The current income tax charge is calculated based on the tax laws enacted or substantively enacted at the end of thereporting period in the countries where the company and its subsidiaries and associates operate and generate taxableincome. Management periodically evaluates positions taken in tax returns with respect to situations in which applicable taxregulation is subject to interpretation. It establishes provisions, where appropriate, based on amounts expected to be paidto the tax authorities.Deferred income tax is provided in full, using the liability method, on temporary differences arising between the tax basesof assets and liabilities and their carrying amounts in the consolidated financial statements. However, deferred tax liabilitiesare not recognized if they arise from the initial recognition of goodwill. Deferred income tax is also not accounted for if itarises from initial recognition of an asset or liability in a transaction other than a business combination that, at the time ofthe transaction, affects neither accounting nor taxable profit or loss. Deferred income tax is determined using tax rates(and laws) that have been enacted or substantially enacted by the end of the reporting period and are expected to applywhen the related deferred income tax asset is realized, or the deferred income tax liability is settled.Deferred tax assets are recognized only if it is probable that future taxable amounts will be available to utilize thosetemporary differences and losses.Deferred tax liabilities and assets are not recognized for temporary differences between the carrying amount and taxbases of investments in foreign operations where the company is able to control the timing of the reversal of the temporarydifferences and it is probable that the differences will not reverse in the foreseeable future.Deferred tax assets and liabilities are offset where there is a legally enforceable right to offset current tax assets and liabilitiesand where the deferred tax balances relate to the same taxation authority. Current tax assets and tax liabilities are offsetwhere the entity has a legally enforceable right to offset and intends either to settle on a net basis, or to realize the assetand settle the liability simultaneously.Current and deferred tax is recognized in profit or loss, except to the extent that it relates to items recognized in othercomprehensive income or directly in equity. In this case, the tax is also recognized in other comprehensive income or directlyin equity, respectively.(i) Investment allowances and similar tax incentivesCompanies within the group may be entitled to claim special tax deductions for investments in qualifying assets or inrelation to qualifying expenditure (e.g. the Research and Development Tax Incentive regime or other investment allowances).The group accounts for such allowances as tax credits, which means that the allowance reduces income tax payable andcurrent tax expense. A deferred tax asset is recognized for unclaimed tax credits that are carried forward as deferredtax assets.2.8 Property, plant and equipmentProperty, plant and equipment are stated at historical cost less accumulated depreciation and accumulated impairmentlosses. Historical cost includes expenditure that is directly attributable to the acquisition of the asset. Subsequent costs are included in the asset\u2019s carrying amount or recognized as a separate asset, as appropriate, onlywhen it is probable that future economic benefits associated with the item will flow to the Group and the cost of the itemcan be measured reliably. All other repairs and maintenance expenses are charged to the consolidated income statement inthe period in which they are incurred.Depreciation is calculated using the straight-line method to allocate the assets\u2019 cost to their residual values over theirestimated useful lives as follows:Fixtures and office equipment: 2 \u2013 5 yearsVehicles: 5 yearsThe estimated useful lives, residual values and depreciation method are reviewed at each year end, with the effect of anychanges in estimate accounted for on a prospective basis.An asset\u2019s carrying amount is written down immediately to its recoverable amount if the asset\u2019s carrying amount is greaterthan its estimated recoverable amount.An item of property, plant and equipment is derecognized upon disposal (i.e., at the date the recipient obtains control)or when no future economic benefits are expected from its use or disposal. Any gain or loss arising on derecognition of theasset (calculated as the difference between the net disposal proceeds and the carrying amount of the asset) is included inthe consolidated income statement when the asset is derecognized.2.9 LeasesThe group leases various offices, equipment and vehicles. Rental contracts are typically made for fixed periods of 6 months to5 years but may have extension options.Contracts may contain both lease and non-lease components. The group allocates the consideration in the contract to thelease and non-lease components based on their relative stand-alone prices. However, for leases of real estate for which thegroup is a lessee, it has elected not to separate lease and non-lease components and instead accounts for these as a singlelease component. Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions.The lease agreements do not impose any covenants other than the security interests in the leased assets that are held by thelessor. Leased assets may not be used as security for borrowing purposes. Assets and liabilities arising from a lease are initially measured on a present value basis. Lease liabilities include the net presentvalue of the following lease payments: fixed payments (including in-substance fixed payments), less any lease incentives receivablevariable lease payment that are based on an index or a rate, initially measured using the index or rate as at the commencement dateamounts expected to be payable by the group under residual value guaranteesthe exercise price of a purchase option if the group is reasonably certain to exercise that option, andpayments of penalties for terminating the lease, if the lease term reflects the group exercising that option. Lease payments to be made under reasonably certain extension options are also included in the measurement of the liability.The lease payments are discounted using the interest rate implicit in the lease. If that rate cannot be readily determined,which is generally the case for leases in the group, the lessee\u2019s incremental borrowing rate is used, being the rate that theindividual lessee would have to pay to borrow the funds necessary to obtain an asset of similar value to the right-of-use assetin a similar economic environment with similar terms, security and conditions.To determine the incremental borrowing rate, the group: where possible, uses recent third-party financing received by the individual lessee as a starting point, adjusted to reflectchanges in financing conditions since third party financing was receiveduses a build-up approach that starts with a risk-free interest rate adjusted for credit risk for leases held by the Group, which does not have recent third-party financing, andmakes adjustments specific to the lease, e.g., term, country, currency and security.The group is exposed to potential future increases in variable lease payments based on an index or rate, which are not includedin the lease liability until they take effect. When adjustments to lease payments based on an index or rate take effect, the leaseliability is reassessed and adjusted against the right-of-use asset. Lease payments are allocated between principal and finance cost. The finance cost is charged to profit or loss over the leaseperiod to produce a constant periodic rate of interest on the remaining balance of the liability for each period.Right-of-use assets are measured at cost comprising the following: the amount of the initial measurement of lease liabilityany lease payments made at or before the commencement date less any lease incentives receivedany initial direct costs, andrestoration costs.Right-of-use assets are generally depreciated over the shorter of the asset's useful life and the lease term on a straight-linebasis. If the group is reasonably certain to exercise a purchase option, the right-of-use asset is depreciated over the underlyingasset\u2019s useful life. Payments associated with short-term leases of equipment and vehicles and all leases of low-value assets are recognized on astraight-line basis as an expense in profit or loss. Short-term leases are leases with a lease term of 12 months or less. Low-valueassets comprise IT equipment and small items of office furniture.2.10 Intangible assets(i) GoodwillGoodwill is measured as described in note 2.5. Goodwill on acquisitions of subsidiaries is included in intangible assets.Goodwill is not amortized but it is tested for impairment annually, or more frequently if events or changes in circumstancesindicate that it might be impaired and is carried at cost less accumulated impairment losses. Gains and losses on the disposalof an entity include the carrying amount of goodwill relating to the entity sold.Goodwill is allocated to cash-generating units for the purpose of impairment testing. The allocation is made to thosecash-generating units or groups of cash-generating units that are expected to benefit from the business combination inwhich the goodwill arose. The units or groups of units are identified at the lowest level at which goodwill is monitored forinternal management purposes (note 13).(ii) Customer relationsThe customer contracts were acquired as part of a business combination. They are recognized at their fair value at the dateof acquisition and are subsequently amortized on a straight-line based on the timing of projected cash flows of the contractsover their estimated useful lives of 5-15 years. (iii) PatentsThe patents were acquired as part of a business combination. They are recognized at their fair value at the date ofacquisition and are subsequently amortized on a straight-line based on the timing of projected cash flows of the contractsover their estimated useful lives of 15 years.2.11 Impairment of assetsGoodwill and intangible assets that have an indefinite useful life are not subject to amortization and are tested annually forimpairment, or more frequently if events or changes in circumstances indicate that they might be impaired. Other assetsare tested for impairment whenever events or changes in circumstances indicate that the carrying amount may not berecoverable. An impairment loss is recognized for the amount by which the asset\u2019s carrying amount exceeds its recoverableamount. The recoverable amount is the higher of an asset\u2019s fair value less costs of disposal and value in use. For thepurposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cashinflows which are largely independent of the cash inflows from other assets or groups of assets (cash-generating units).Non-financial assets other than goodwill that suffered an impairment are reviewed for possible reversal of the impairment atthe end of each reporting period.2.12 Financial assets The Group classifies its financial assets at amortized cost or fair value based on the entity\u2019s business model for managing thefinancial assets and the contractual cash flow characteristics of the financial assets. The Group applies the IFRS 9 simplifiedapproach to measuring expected credit losses which uses a lifetime expected loss allowance for all trade receivables andcontract assets.2.13 Trade receivablesTrade receivables are amounts receivable from customers for billing in the ordinary course of business. Trade receivablesare recognized initially at fair value and subsequently measured at amortized cost using the effective interest method,less provision for impairment losses. The Group measures the loss allowance for trade receivables based on the expectedcredit loss model using a provision matrix by reference to past default experience of the debtor and an analysis of thedebtor\u2019s current financial position, adjusted for factors that are specific to the debtors and general economic conditions ofthe industry in which the debtors operate. The Group writes off a trade receivable when there is information indicating thatthe debtor is in severe financial difficulty and there is no realistic prospect of recovery, e.g., when the debtor has been placedunder liquidation or has entered bankruptcy proceedings. The amount of the provision is the difference between the asset\u2019scarrying amount and the present value of estimated future cash flows, discounted at the effective interest rate.The carrying amount of the asset is reduced using an allowance account and the amount of the loss is recognized in theconsolidated income statement within other operating expenses. When a trade receivable is uncollectible, it is written offagainst the allowance account for trade receivables. Subsequent recoveries of amounts previously written off are creditedagainst other operating expenses in the consolidated income statement.2.14 Cash and cash equivalentsFor the purpose of consolidated statement of cash flows, cash and cash equivalents comprise cash at banks and on handand short-term deposits with original maturity of three months or less, which are subject to an insignificant risk of changesin value.2.15 Balance sheet classificationThe Group presents assets and liabilities in the statement of financial position based on current/non-current classification.An asset is current when it is:Expected to be realized or intended to be sold or consumed in the normal operating cycle.Held primarily for the purpose of trading.Expected to be realized within twelve months after the reporting period; orCash or cash equivalent unless restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period.All other assets are classified as non-current.A liability is current when:It is expected to be settled in the normal operating cycle. It is held primarily for the purpose of trading.It is due to be settled within twelve months after the reporting period; orThere is no unconditional right to defer the settlement of the liability for at least twelve months after the reporting period.The Group classifies all other liabilities as non-current.2.16 Trade and other payablesThese amounts represent liabilities for goods and services provided to the group prior to the end of the financial year whichare unpaid. The amounts are unsecured and are usually paid within 30 days of recognition. Trade and other payables arepresented as current liabilities unless payment is not due within 12 months after the reporting period. They are recognizedinitially at their fair value and subsequently measured at amortized cost using the effective interest method.2.17 Provisions Provisions for legal claims, service warranties and make good obligations are recognized when the group has a present legalor constructive obligation as a result of past events, it is probable that an outflow of resources will be required to settle theobligation, and the amount can be reliably estimated. Provisions are not recognized for future operating losses.Where there are several similar obligations, the likelihood that an outflow will be required in settlement is determined byconsidering the class of obligations. A provision is recognized even if the likelihood of an outflow with respect to any one itemincluded in the same class of obligations may be small.Provisions are measured at the present value of management\u2019s best estimate of the expenditure required to settle thepresent obligation at the end of the reporting period. The discount rate used to determine the present value is a pre-tax ratethat reflects current market assessments of the time value of money and the risks specific to the liability. The increase in theprovision due to the passage of time is recognized as interest expense.2.18 Employee benefits(i) Pension obligationsThe Group currently has defined contribution plans only. For defined contribution plans, the group pays contributions topublicly or privately administered pension insurance plans on a mandatory, contractual or voluntary basis. The group has nofurther payment obligations once the contributions have been paid. The contributions are recognized as employee benefitexpense when they are due. Prepaid contributions are recognized as an asset to the extent that a cash refund or a reductionin the future payments is available.(ii) Other employees\u2019 benefit obligationsLiabilities for wages and salaries, including non-monetary benefits, annual leave and accumulating sick leave that areexpected to be settled wholly within 12 months after the end of the period in which the employees render the related serviceare recognized in respect of employees\u2019 services up to the end of the reporting period and are measured at the amountsexpected to be paid when the liabilities are settled. These liabilities are presented as a current liability and included in tradeand other payables.In some countries, the group also has liabilities for end of service benefits that are not expected to be settled wholly within12 months after the end of the period in which the employees render the related service. These obligations are thereforemeasured as the present value of expected future payments to be made in respect of services provided by employees upto the end of the reporting period, using the projected unit credit method. Consideration is given to expected future wageand salary levels, experience of employee departures and periods of service. Expected future payments are discountedusing market yields at the end of the reporting period of high-quality corporate bonds with terms and currencies that match,as closely as possible, the estimated future cash outflows.Remeasurements as a result of experience adjustments and changes in actuarial assumptions are recognized in profit orloss. The provision relating to end of service benefits is disclosed as a non-current liability.(iii) Bonus plansThe group recognizes a liability and an expense for bonuses based on a formula that takes into consideration the profitattributable to the company\u2019s shareholders after certain adjustments. The group recognizes a provision where contractuallyobliged or where there is a past practice that has created a constructive obligation.(iv) Share-based paymentsShare-based compensation benefits are provided to employees via the employee option plan. Information relating to theseschemes is set out in note 16. Employee optionsThe fair value of options granted under the employee option plan is recognized as an employee benefits expense, with acorresponding increase in equity. The total amount to be expensed is determined by reference to the fair value of the optionsgranted:including any market performance conditions (e.g., the entity\u2019s share price)excluding the impact of any service and non-market performance vesting conditions (e.g. profitability, sales growth targets and remaining an employee of the entity over a specified time period), andincluding the impact of any non-vesting conditions (e.g., the requirement for employees to save or hold shares for a specific period). The total expense is recognized over the vesting period, which is the period over which all the specified vesting conditionsare to be satisfied. At the end of each period, the entity revises its estimates of the number of options that are expected tovest based on the non -market vesting and service conditions. It recognizes the impact of the revision to original estimates,if any, in profit or loss, with a corresponding adjustment to equity.2.19 EquityOrdinary shares are classified as equity. Incremental costs directly attributable to the issue of new shares or options areshown in equity as a deduction, net of tax, from the proceeds.Where any group company purchases the company\u2019s equity instruments (treasury shares), for example as the result of ashare buy-back or a share-based payment plan, the consideration paid, including any directly attributable incremental costs(net of income taxes), is deducted from equity attributable to the owners of the Company as treasury shares until the sharesare cancelled or reissued. Where such ordinary shares are subsequently reissued, any consideration received, net of anydirectly attributable incremental transaction costs and the related income tax effects, is included in equity attributable to theowners of the Company.2.20 DividendsProvision is made for any dividend declared, being appropriately authorized and no longer at the discretion of the entity,on or before the end of the reporting period but not distributed at the end of the reporting period.2.21 Earnings per share(i) Basic earnings per shareBasic earnings per share is calculated by dividing:the profit attributable to owners of the company, excluding any costs of servicing equity other than ordinary sharesby the weighted average number of ordinary shares outstanding during the financial year, adjusted for bonus elements inordinary shares issued during the year and excluding treasury shares(ii) Diluted earnings per shareDiluted earnings per share adjusts the figures used in the determination of basic earnings per share to take into account:the after-income tax effect of interest and other financing costs associated with dilutive potential ordinary shares, andthe weighted average number of additional ordinary shares that would have been outstanding assuming the conversionof all dilutive potential ordinary shares.2.22 Events after the balance sheet date New information on the Group's positions at the balance sheet date is considered in the annual financial statements.Events after the balance sheet date that do not affect the Group's position at the balance sheet date, but which will affect theGroup's position in the future, are stated if significant. 2.23 Prior-year informationThe presentation of certain prior year information has been reclassified to conform to the current year presentation.Note 3. Significant accounting estimates and judgementsIn applying the Group\u2019s accounting policies, which are described in note 2, management is required to make judgments,estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from othersources. The estimates and associated assumptions are based on historical experience and other factors that are relevant.Actual results may differ from these estimates.The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates arerecognized in the period in which the estimate is revised if the revision affects only that period or in the period of the revisionand future periods if the revision affects both current and future periods.3.1 Critical judgements in applying the Group\u2019s accounting policies The following are the critical judgments, apart from those involving estimations (which are presented below separately),that management have made in the process of applying the Group\u2019s accounting policies and that have the most significanteffect on the amounts recognized in the consolidated financial statements.(i) Control over subsidiariesNote 26 describes that certain subsidiaries in UAE, Qatar and Malaysia are subsidiary of the Group even though the Grouphas only 49% ownership interest. The remaining ownership interests are held by local sponsors in accordance with statutoryregulations of those countries.The directors of the Company assessed whether the Group has control over those subsidiaries based on whether theGroup has the practical ability to direct the relevant activities of subsidiaries unilaterally. In making their judgement,the directors considered the Group\u2019s absolute size of holding in those subsidiaries and the relative size of and dispersion ofthe shareholdings owned by the other shareholders.Through trust agreements with the respective local sponsors, the Group controls 100% of the financial and ownership rightsof those entities. The Group has ownership over all the assets of both entities, with all dividends, proceeds of sale etc.belonging solely to the Group. After assessment, the directors concluded that the Group has full power of the investee, is fully exposed to variable returnsfrom its involvement with the investee and could use its power over the investee to affect the amount of the investor'sreturns, those entities have been fully consolidated in the consolidated financial statements of the Group, and the 51%owned by the local sponsors have not been treated as a non-controlling interest.3.2 Key sources of estimation uncertaintyThe key assumptions concerning the future, and other key sources of estimation uncertainty at the reporting date, that havea significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financialyear, are discussed below.(ii) Income taxesThe Group is subject to income tax in several jurisdictions and significant judgement is required in determining the provisionfor income taxes. During the ordinary course of business, there are transactions and calculations for which the ultimate taxdetermination is uncertain. As a result, the Group recognizes tax liabilities based on estimates of whether additional taxesand interest will be due. The company believes that its accruals for tax liabilities are adequate for all open audit years basedon its assessment of many factors including experience and interpretations of tax law. This assessment relies on estimatesand assumptions and may involve a series of complex judgments about future events. To the extent that the final taxoutcome of these matters is different than the amounts recorded, such differences will impact income tax expense in theperiod in which such determination is made.Deferred tax assets are recognized for all unused tax losses to the extent that it is probable that taxable profit will be availableagainst which the losses can be utilized. Significant management judgement is required to determine the amount of deferredtax assets that can be recognized, based upon the likely timing and level of future taxable profits together with future taxplanning strategies.(iii) Impairment of non-financial assetsAn impairment exists when the carrying value of an asset or cash generating unit exceeds its recoverable amount, which isthe higher of its fair value less costs of disposal and its value in use. The fair value less costs of disposal calculation is basedon available data from binding sales transactions in an arm\u2019s length transaction of similar assets or observable market pricesless incremental costs for disposing the asset. The value in use for calculation is based on a discounted cash flow model.The cash flows are derived from the forecast for the next five years and do not include restructuring activities that the Groupis not yet committed to or significant future investments that will enhance the asset\u2019s performance of the cash-generatingunit being tested.The recoverable amount is most sensitive to the discount rate used for the discounted cash flow model as well as theexpected future cash inflows and the growth rate used for extrapolation purposes. Further details of the key assumptions applied in the impairment assessment of goodwill are given in Note 13 to theconsolidated financial statements.(iv) Employee compensation plansThe Group measures the cost of equity-settled transactions with employees by reference to the fair value of the equityinstruments at the date at which they are granted. Estimating fair value for share-based payment transactions requiresdetermining the most appropriate valuation model, which is dependent on the terms and conditions of the grant.This estimate also requires determining the most appropriate inputs to the valuation model including the expected life ofthe share option, volatility and dividend yield and making assumptions about them. The assumptions and models used forestimating fair value for share-based payment transactions are disclosed in Note 16 to the consolidated financial statements.(v) Impairment of financial assetsThe Group assesses at each reporting date whether there is any objective evidence that a financial asset or a group offinancial assets is impaired. A financial asset or a group of financial assets is deemed to be impaired if, and only if, there isobjective evidence of impairment. Evidence of impairment may include indications that the debtor or a group of debtors is experiencing significant financialdifficulty, default or delinquency in interest or principal payments; the probability that they will enter bankruptcy or otherfinancial reorganization, and observable data indicating that there is a measurable decrease in the estimated future cashflows, such as changes in arrears or general changes in the economic conditions that correlate with defaults. The Group measures the loss allowance on amounts due from customer at an amount equal to lifetime expected creditlosses (ECL). When measuring ECL, the group uses reasonable and supportable forward-looking information, which isbased on assumptions for the future movement of different economic drivers and how these drivers will affect each other.Further details of the key assumptions applied in the impairment assessment are given in Note 23 to the consolidatedfinancial statements.(vi) Customer contracts and patentsThe customer contracts and patents were acquired as part of a business combination. They are recognised at theirfair value at the date of acquisition and are subsequently amortised on a straight-line over their estimated useful lives.Estimating fair value for customer contracts and patents requires determining the most appropriate valuation model.This estimate also requires determining the most appropriate inputs to the valuation model including the expectedlife of these assets, estimated future cash flow, growth rates, discount rates and making assumptions about them.Further details of the key assumptions for estimating fair value for customer contracts and patents are disclosed in Note 7to the consolidated financial statements.Note 5. Staff costsAmounts in USD thousands 2022 2021Salaries and wages 62,995 60,996 Payroll and social security costs 7,616 7,210 Employee's end of service and pension benefits 2,322 2,117 Share-based payments 1,397 1,475 Other personnel costs 13,796 10,180 Total 88,126 81,978 Average number of employees 797 704 The Group's pension obligations are limited to annual defined contribution plans, beside end of service benefits described in note 18. ABL Group meets the Norwegian requirements for mandatory occupational pension (\"obligatorisk tjenestepensjon\"). Note 4. Revenue from contracts with customersThe group derives revenue from contracts with customers for the consultancy services over time provided to the energy, shipping and insurance industries and includes reimbursement of expenses and related services. This is consistent with the revenue information that is disclosed for each reportable segment under IFRS 8 (note 25). It excludes dividends, interest income and intra-group transactions.Amounts in USD thousands 2022 2021Consultancy services 159,239 145,190 Reimbursement of expenses 7,721 5,291 Other 937 267 Total 167,897 150,748 Assets and liabilities related to contracts with customersThe Group has recognised the following assets and liabilities related to contracts with customers.Amounts in USD thousands 31 December 2022 31 December 2021Contract assetsContract assets related to contracts with customers 13,537 18,240 Loss allowance (143) (139)Total 13,394 18,101 Contract liabilitiesContract liabilities related to contracts with customers 1,535 949 The contract assets primarily relate to the Group\u2019s rights to consideration for work completed but not billed at the reporting date. The group also recognised a loss allowance for contract assets in accordance with IFRS 9, refer note 23 for further information. The contract assets are transferred to trade receivables when the rights become unconditional. This usually occurs when the Group issues an invoice to the customer. The contract liabilities primarily relate to the advance consideration received from customers, for which revenue is recognised over time.The vast majority of the Group\u2019s consulting service contracts are billed based on the time incurred. As permitted under IFRS 15, the transaction price allocated to unsatisfied contracts is not disclosed, for which the practical expedient applies. Whilst the Group incurs costs that are necessary to facilitate a sale, those costs would have been incurred even if the customer decided not to execute the contract and therefore have not been capitalised.Note 6. Other operating expensesAmounts in USD thousands 2022 2021Subcontractors cost 37,765 35,372 Office lease and maintenance expenses 1,963 2,385 Insurance cost 2,637 2,688 Cost of recharged expenses 6,781 3,823 Transaction costs related to acquisition 357 76 General and administrative expenses 14,412 13,261 Total 63,915 57,605 1Remuneration to auditorsAudit 1,020 796 Other assurance services 48 61Other services 278 - Total 1,346 857 1 All fees are exclusive of VATNote 7. Business combinationsOn 11 July 2022, ABL Group ASA acquired 100 percent of the shares of energy and engineering consultancy Add Energy. The acquisition broadens ABL Group\u2019s service offering, enhances recurring revenue services in the opex phase and gains entry into digital optimisation, carbon storage and energy efficiency services that are crucial to the energy transition.Details of the purchase consideration, the net assets acquired and gain on bargain purchase are as follows:Amounts in USD thousands Fair value of net assets acquiredProperty, plant and equipment 191Intangible assets \u2013 internally generated softwares 337Intangible assets \u2013 patents 1,386Intangible assets \u2013 customer relations 678Right of use assets 729Investment in associates 29Deferred tax 283Trade and other receivables 6,551Contract assets 1,103Cash and cash equivalents 408Trade and other payables (6,436)Deferred tax liabilities (408)Net identifiable assets acquired 4,850Non-controlling interests 441Goodwill -Net assets acquired 5,290Amounts in USD thousands Purchase ConsiderationCash consideration 153Contingent cash consideration 1,229Consideration shares 2,020Total purchase consideration 3,402Amounts in USD thousands Gain on bargain purchaseFair value of identifiable net assets acquired 5,290Less: purchase consideration (3,402)Gain on bargain purchase 1,888Amounts in USD thousands Net cash flow on acquisition of subsidiariesCash acquired 408Cash paid (991)Net cash outflow \u2013 investing activities (583)The purchase consideration consists of a combination of cash consideration, shares and conditional payments. The share purchase was settled through a NOK 1.75 million cash consideration to Add Energy\u2019s shareholders. ABL Group also acquired substantially all interest-bearing debt in Add Energy from its main lender DNB. The debt purchase was settled through issuance of NOK 20 million in ABL Group ASA shares to DNB. 1,582,279 new shares were issued, with the subscription price per new share set to NOK 12.64 based on the 15-day value-weighted average price of ABL Group ASA shares as of 8 July 2022.At the transaction date Add Energy had a claim in the amount of approximately USD 1.6 million against a client which was significantly past due. As per the terms of sale and purchase agreement, if the amount is recovered from the client, the group has agreed to make payment of additional purchase consideration totalling up to 75% of the claim to DNB and Add Energy\u2019s former shareholders. Subsequent to the acquisition, the Company has received full settlement of the claim from the client. The full nominal value of the receivables has been used as an approximate to fair value, with a corresponding provision for the contingent payment as part of the transaction. The Company identified USD 2.1 million in value which can be allocated to the patents and customer relations, offset by deferred tax of USD 0.4 million. The Company has an US patent with duration of 20 years first granted in 2017 in Relief Well Injection Spool, a subsea well control device. The company receives cash from this patent from its US partner. The fair value of the patent was calculated by discounting projected cash flows in the years 2023 to 2037 which is based on the historical cash flow since the patent first granted and applying an annual growth rate of 2%. The cash flows were discounted using weighted average cost of capital of 21.1%. The fair value of the customer relations within the business units \u2013 asset integrity, well operations and well control were calculated by discounting projected cash flows in the years 2023 to 2037 which is based on the historical cash flow in 2022 and applying a normal growth rate of 2%. The churn rate for business units \u2013 asset integrity, well operations and well control set to 10%, 6.7% and 20% respectively. The cash flows were discounted using weighted average cost of capital of 21.1%.There were no other separately identifiable intangible assets or fair value adjustments recognised on the acquisition. The book value of acquired assets and liabilities has been considered the fair value.If new information obtained within one year of the date of acquisition about facts and circumstances that existed at the date of acquisition identifies adjustments to the above amounts, or any additional provisions that existed at the date of acquisition, then the accounting for the acquisition will be revised.Note 8. Financial itemsAmounts in USD thousands 2022 2021Finance incomeInterest income 100 1 Other finance income 69 111 Total 169 112 Finance expensesInterest on obligations under finance leases 297 225 Interest expenses 1,077 479 Other finance expenses 37 61Total 1,411 765 Net foreign exchange gain (loss)Net foreign exchange gain (loss) (2,507) (592)Total (2,507) (592)Net foreign exchange gain includes unrealised foreign currency gain related to bank accounts in the company and its subsidiaries, which have bank accounts in different currencies than their functional currencies.Long term loans to subsidiaries have been assessed to be a part of the net investments in the subsidiaries. In compliance with IAS 21, the unrealised currency effects related to these loans have been recognised in foreign currency translation reserve in the consolidated statement of other comprehensive income.As the purchase consideration was lower than the fair value of the acquired net assets, the purchase price allocation resulted in gain from bargain purchase of USD 1.9 million recognised in the consolidated income statement. The acquisition of a consulting business primarily involved the acquisition of human capital with special skills and expected synergies to be achieved from integrating with the Group's existing business.The purchase consideration was lower than the fair value of the acquired net assets as measured by accounting standards, of the acquired net assets. Add Energy had been loss making prior to the acquisition which constituted large parts of its equity capital. Add Energy was not able to achieve a sufficient return on its\u2019 equity capital. The purchase consideration was lower than the fair value of the acquired net assets, as measured by accounting standards, mainly due to low return on equity capital achieved by Add Energy.The fair value of acquired trade receivables on acquisition is USD 3.8 million. The gross contractual amount for trade receivables due is USD 4.0 million, with a loss allowance of USD 0.2 million.Impact of acquisitions on the results of the groupAdd Energy was consolidated as of 11 July 2022. The Group incurred acquisition-related costs of USD 0.3 million on legal fees and due diligence. These costs have been included in other operating expenses in the consolidated income statement.If the acquisition had occurred on 1 January 2022, consolidated pro-forma revenue and net profit after tax for the year ended 31 December 2022 would have been USD 179.2 million and USD 2.4 million respectively.Note 9. TaxesAmounts in USD thousands 2022 2021Income tax expenses on ordinary pre-tax profitCurrent year income tax expenses 2,572 1,404 Withholding taxes 1,359 1,280 Changes in deferred tax 470 281 Total 4,401 2,965 Income tax expenses on other comprehensive income elements (729) (343)Total (729) (343)Deferred tax assetsDeferred tax on temporary differences 1,744 1,708 Total deferred tax assets 1,744 1,708 Movement in the deferred tax assetsAt 1 January 1,708 1,395 Movement to income statement (122) 313 Increase as a result of a business combination 159 - Exchange differences - (1)At 31 December 1,744 1,708 Deferred tax liabilitiesDeferred tax on temporary differences 2,516 1,259 Total deferred tax liabilities 2,516 1,259 Movement in the deferred tax liabilitiesAt 1 January 1,259 682 Movement to income statement 1,259 971 Movement to reserve - (396)Exchange differences (2) 2 At 31 December 2,516 1,259 Amounts in USD thousands 2022 2021Reconciliation of the effective tax rate:Profit before income tax 10,654 6,184 Income tax using the Group's domestic tax rate of 22% (2021 - 22%) 2,344 1,360 Effect of non-deductible expenses or non-taxable income 2 924 Effect of tax rates in other countries (600) (907)Deferred tax assets not recognised 594 274 Withholding taxes 1,359 1,280 Utilisation or recognition of previously unrecognised tax losses (79) (102)Income tax related to prior years 781 136 Income tax expense recognised in profit or loss 4,401 2,965 The Group has recognized deferred tax assets in respect of carry forward losses of its various subsidiaries as at 31 December 2022 and 2021. Management\u2019s projections of future taxable income and tax optimization strategies support the assumption that it is probable that sufficient taxable income will be available to utilise these deferred tax assets.Deferred tax assets on the tax losses relating to certain subsidiaries have not been recognized by the Group, due to uncertainty of its recoverability. The use of these tax losses is subject to the certain provisions of the tax legislation of the respective countries in which the companies operate. The deferred tax assets not recognised of USD 594 thousands stated above is mainly related to tax losses carry forward. Deferred taxes on unrealised foreign exchange gain or loss relating to long terms loans considered as net investment in subsidiaries are recognised in other comprehensive income and presented within equity in the foreign currency translation reserve. Other than these, the change in deferred tax assets and liabilities is primarily recorded in the consolidated income statement.Deferred tax asset and deferred tax liabilities are presented separately due to different tax regimes.Withholding taxes are included in the income tax expenses, to the extent that a income tax credit is available. The effect of the tax credit is reflected in the tax expense when there is reasonable assurance that the tax credit will be approved, which in many cases will be in a subsequent period.Goodwill is not deductible for tax purposes.Note 11. Property, plant and equipmentAmounts in USD thousands Fixtures and office equipment Vehicle TotalCost At 1 January 2021 2,291 88 2,379 Additions 534 - 534 Disposals (308) - (308)Write-off/ transfers 192 - 192 Exchange differences 120 - 120 At 31 December 2021 2,830 88 2,918 Note 10. Earnings per shareBasic earnings per share are calculated by dividing the profit attributable to equity shareholders by the weighted average number of ordinary shares outstanding during the year, based on the following data:Amounts in USD thousands 2022 2021Profit (loss) after tax 6,253 3,218 Earnings per share (USD): basic 0.06 0.03Earnings per share (USD): diluted 0.06 0.03 Weighted average number of shares (thousands) 99,850 95,075 The following instruments that could potentially dilute basic earnings per share in the future. Of the total, approximately 8,097,000 instruments have been included in the calculation of diluted earnings per share.Number of instruments that might be dilutive in future periods (in thousands) 2022 2021Employee share options (note 16) 10,805 17,765 Conditional warrants 1,000 2,000 Consideration shares 664 664Total number of options and warrants 12,469 20,429Amounts in USD thousands Fixtures and office equipment Vehicle TotalAdditions 1,742 - 1,742 Acquisition of subsidiary 120 120 Disposals (131) - (131)Write-off/ transfers 221 - 221 Exchange differences 275 - 275 At 31 December 2022 5,058 88 5,146 Accumulated depreciation At 1 January 2021 1,133 34 1,166 Charge for the year 708 21 729 Disposals (277) - (277)Write-off/ transfers 220 - 220 Exchange differences (56) (1) (57)At 31 December 2021 1,728 54 1,781 Charge for the year 1,104 18 1,122 Disposals (87) - (87)Write-off/ transfers 277 - 277Exchange differences (55) 7 (48)At 31 December 2022 2,967 78 3,045Net book value at 31 December 2022 2,091 10 2,101 Net book value at 31 December 2021 1,103 34 1,137 Depreciation method Straight line Straight line Useful life 2\u20135 years 5 yearsNote 12. LeasesThe balance sheet shows the following amounts relating to leases:Amounts in USD thousands 31 December 2022 31 December 2021Right-of-use assetsBuildings 7,899 3,608 Office equipment 4 21 7,904 3,629 Lease liabilitiesCurrent 1,869 1,349 Non-current 6,922 2,481 8,792 3,830 Additions to the right-of-use assets during the 2022 financial year were USD 5.6 million. The statement of profit or loss shows the following amounts relating to leases: Amounts in USD thousands 2022 2021 Depreciation charge of right-of-use assetsBuildings 1,781 2,703 Office equipment 9 1 1,790 2,704 Interest expense (included in finance expenses) 297 225 Expense relating to short-term leases (included in other operating expenses) 1,412 1,729 Movement in the Right-of-use assetsAmounts in USD thousands Buildings Office equipment Total At 1 January 2021 4,685 22 4,707 Additions of right-of-use assets 1,277 - 1,277 Amortisation (2,696) (9) (2,704)Exchange differences 349 - 349 At 31 December 2021 3,615 13 3,629 Additions of right-of-use assets 5,556 - 5,556 Acquisition of subsidiary 1,524 1,524 Amortisation (1,781) (9) (1,790)Exchange differences (1,014) - (1,014)At 31 December 2022 7,900 4 7,904 Refer to note 23 for further information regarding contractural undiscounted payments of the Group's leases.Note 13. Goodwill and intangible assetsInternally Customer generated Amounts in USD thousands Goodwillrelations Patentssoftwares TotalCost At 1 January 2021 28,835 3,561 - - 32,396 Acquired through business combinations 635 - - - 635 Acquired through business combinations 689 - - - 689 (PPA adjustment)Effect of movements in exchange rates (353) - - - (353)At 31 December 2021 29,806 3,561 - - 33,367 At 1 January 2022 29,806 3,561 - - 33,367 Acquired through business combinations - 714 1,386 337 2,438 Additions - - - 121 121 Effect of movements in exchange rates (588) - - 44 (544)At 31 December 2022 29,218 4,275 1,386 502 35,381 Amortisation and impairmentAt 1 January 2021 5,731 - - - 5,731 Amortisation charge 356 - - 356 Effect of movements in exchange rates (185) - - - (185)At 31 December 2021 5,546 356 - - 5,902 At 1 January 2022 5,546 356 - - 5,902 Amortisation charge - 384 46 66 495 Effect of movements in exchange rates (405) - - 7 (398)At 31 December 2022 5,141 740 46 72 5,999 Net book value at 31 December 2022 24,077 3,536 1,340 430 29,382Net book value at 31 December 2021 24,260 3,205 - - 27,465 Useful life Tested for 5 \u2013 15 years 15 years 5 \u2013 10 yearsimpairmentAll goodwill is allocated to cash-generating units. These cash-generating units represent the lowest level within the Group at which goodwill is monitored for internal management purposes. Goodwill denominated in foreign currencies is revalued at the balance sheet date. The allocation of goodwill to cash-generating units is as follows:Amounts in USD thousands 31 December 2022 31 December 2021Cash Generating Units (CGUs)Middle East 6,545 6,544 Asia Pacific 8,701 8,662 Europe 4,516 4,544 Americas 1,716 1,711 OWC 2,600 2,798 Total 24,077 24,260 Goodwill arising from the acquisitions is attributable to workforce of the acquired businesses (refer note 7). The goodwill amounts have been measured on a provisional basis. If new information obtained within one year of the date of acquisition about facts and circumstances that existed at the date of acquisition identifies adjustments to the above amounts, or any additional provisions that existed at the date of acquisition, then the accounting for the acquisition will be revised.Goodwill is tested for impairment at least annually, or when there are indications of impairment. Determining whether goodwill is impaired requires an estimation of the value in use of the cash-generating units to which goodwill has been allocated. The value in use calculations requires the directors to estimate the future cash flows expected to arise from the cash-generating unit and a suitable discount rate in order to calculated present value. Where the actual future cash flows are less than expected, a material impairment loss may arise.The company has completed an annual assessment of impairment indicators and performed an impairment test on assets and cash generating units (CGUs). The following assumptions were used:Cash flow projections and assumptionsA 3 year forecast of discounted cash flows plus a terminal value (Gordon's growth model) was used to determine net present value of each CGU. Discounted cash flows were calculated before tax.Estimated future cash flows for the different CGUs are estimated based on budgets and long-term estimates. The estimated cash flows for year 2023 is based on budget. The estimated cash flows in the years 2024-2025 are based on current 3-year forecasts for each CGUs. The projected cash flows are based on the expected development in the total overall market, the CGUs performance and that ABL Group over time will reach a margin level in line with what other businesses within the industry historically have achieved.Cash flows have been used over a period of three years as management believes this reflects a reasonable time horizon for management to monitor the trends in the business. After three years a terminal growth rate has been set to 1.5% for the Oil & Gas and Maritime businesses and 1.7% for the Renewable businesses.Note 15. Cash and cash equivalentsAmounts in USD thousands 31 December 2022 31 December 2021 Cash at bank and in hand 30,974 19,815 Total 30,974 19,815 Cash at banks earns interest at floating rates based on daily bank deposit rates.Cash and cash equivalents largely comprise bank balances denominated in US Dollars, Norwegian Krone, British Pound, and other currencies for the purpose of settling current liabilities.The Group has restricted cash at banks of USD 159 thousands at 31 December 2022 (2021: USD 283 thousands) held in the bank accounts of certain entities where there is requirement to hold a certain amount of cash to cover future obligations and are therefore not available for general use by the other entities within the group.Note 14. Trade and other receivablesAmounts in USD thousands 31 December 2022 31 December 2021 Trade receivables 33,280 34,738 Loss allowance (836) (1,107) 32,444 33,631 Prepayments 3,427 3,652 Deposits 1,122 1,172 Other receivables 4,409 4,781 Total 41,400 43,235 Trade receivables are amounts due from customers for services performed in the ordinary course of business. They are generally due for settlement within 30 to 90 days and are therefore all classified as current, terms associated with the settlement vary across the Group. Trade receivables are recognised initially at the amount of consideration that is unconditional, unless they contain significant financing components, when they are recognised at fair value. The group holds the trade receivables with the objective of collecting the contractual cash flows and therefore measures them subsequently at amortised cost using the effective interest method. Details about the group\u2019s impairment policies and the calculation of the loss allowance are provided in note 23.Deposits includes USD 0.2 million (2021: USD 0.2 million) which are under lien marked as margin money deposits.This is somewhat below OECD market forecasts for growth in energy demand and markets until 2040. While Oil & Gas activities are not assumed to have infinite lives, ABL Group's core competence is applicable across multiple energy markets, and it is assumed that in the long term Oil & Gas clients will be replaced by customers with similar demands from energy transition activities and other industries.The estimated terminal long-term growth is mainly dependent on overall market growth for demand for our services and the CGUs ability to recruit the right personnel and its ability to create revenue growth through then proper utilization of human resources.Discount rateThe discount rate used is the weighted average cost of capital (WACC) using capital asset pricing model (CAPM). The discount rate for each CGU is derived as the WACC for a similar business in the same business environment. The input data is gathered from representative sources and this is used for management's best estimate of WACCs. All parameters were set to reflect the long term period of the assets and time horizon of the forecast period of the cash flows.Key inputs in determining the WACC:\u2022 Risk free interest rate: 10year government yield\u2022 Asset beta: Based on selected peer group consisting of companies with statistical data for the last 5 years (1.04)\u2022 Capital structure: Equity ratio of 80%The cash flows were discounted using WACC of 12.3%.Impairment test results and conclusion:Overall the test performed indicated the value in use exceeds the carrying amounts for all CGUs. As a result of the above, no impairment has been recorded during the year. Sensitivity to impairment Sensitivity calculations are done for all CGUs that are tested for impairment. To test the sensitivity of the results of the impairment review, the calculations have been re-performed using the following assumptions:\u2022 An increase in discount rate of 2.0% points\u2022 A reduction in the EBITDA margin of 3.0% points in the terminal year \u2022 A reduction in terminal growth rate to 0.5% pointsThe results indicated that a combined change in all the three assumptions in the sensitivity analysis would result in a value in use exceeds the carrying amounts for all CGUs. Note 16. Equity Number of shares Amounts in USD thousands(thousands) Share capital Share premium Total At 1 January 2021 92,548 1,276 67,080 68,355 Cash-settled capital increase (net of transaction costs) 4,375 41 2,260 2,301 Shares isssued as consideration for business combination - 6 1,048 1,054 Dividends paid - - (5,476) (5,476)At 31 December 2021 96,923 1,323 64,912 66,235 Cash-settled capital increase (net of transaction costs) 7,847 53 1,694 1,746 Shares isssued as consideration for business combination - 26 2,680 2,706 Dividends paid - - (5,936) (5,936)At 31 December 2022 104,770 1,402 63,349 64,751 Each ordinary share has a par value of NOK 0.10 per share. They entitle the holder to participate in dividends, and to share in the proceeds of winding up the company in proportion to the number of and amounts paid on the shares held. On a show of hands every holder of ordinary shares present at a meeting, in person or by proxy, is entitled to one vote, and on a poll each share is entitled to one vote.The company does not have a limited amount of authorized capital.In 2022, 7,847,279 ordinary shares (2021: 4,375,000 ordinary shares) were issued. The Company incurred USD 24 thousand (2021: USD 0.3 million) in transaction costs that were directly attributable to the issuance of shares.Share-based compensation reserve The share-based compensation reserve arises on the grant of share options to employees under the employee share option plans. Further information about share-based payments to employees is set out below.Employee share option planUnder the 2022 Long Term Incentive Plan (\u201cLTIP\u201d), the Company has granted a total of 1,000,000 share options to selected employees, where each option will give the holder the right to acquire one share in ABL Group ASA. The options were granted without consideration. The grant of options was based on the authorization granted by the 2022 annual general meeting to issue new shares in connection with the Company\u2019s employee incentive program.Subject to certain conditions, the option holders are obligated to reinvest 25 percent of the pre-tax net gain on the options in ABL Group ASA shares, and to hold these shares for up to three years following exercise. One third of these shares will be released from this obligation for every year following exercise.The Board of Directors may choose to settle the options by way of cash settlement in lieu of issuing new shares. Exercise terms may be reasonably adjusted by the Board of Directors in the event of dividend payments, share splits or certain other events relating to the equity share capital of the Company.Set out below are summaries of options granted under the plan:2022 2021 Number of share Weighted average Number of share Weighted average In thousands of optionsoptions exercise price NOKoptions exercise price NOKAt 1 January 17,765 4.80 8,315 4.02 Granted during the year 1,000 12.64 11,255 5.80 Exercised during the year (5,265) 3.37 (45) 3.57 Adjusted during the year 90 3.57 70 5.79 Expired during the year - - (125) 4.82 Forfeited during the year (2,785) 4.44 (1,705) 4.79 At 31 December 10,805 6.17 17,765 4.80 Share options outstanding at the end of the year have the following expiry dates and exercise prices:Grant date Expiry date Exercise price NOK 31 December 2022 31 December 202120/12/19 11/3/23 3.57 630 7,335 4/5/21 14/9/24 5.79 9,175 10,430 22/12/22 11/7/25 12.64 1,000 - 10,805 17,765 Weighted average remaining contractual life of options outstanding at end of period 2.06 1.95 Note 17. Bank borrowings31 December 2022 31 December 2021Amounts in USD thousandsCurrent Non-current Current Non-currentBank loans 13,337 - 8,333 3,328 Total 13,337 - 8,333 3,328 To finance the acquisition of Add Energy (refer note 7), in August 2022, by amending the Original Facilities Agreement, the company obtained an additional term loan of USD 5 million which is repayable in December 2023.The original facilities agreement consisted of two parts, (i) a term loan of USD 10 million, and (ii) a revolving credit facility of USD 5 million to be renewed annually, both with a maturity of three years and with the following financial covenants:\u2022 Minimum EBITDA of USD 7 million on a rolling 12-month basis; and\u2022 NIBD (Net Interest Bearing Debt) < 0 at all times. The interest on above loans is the relevant LIBOR (1, 3 or 6 months at the borrower\u2019s discretion) plus a margin of 320 basis points. The term loan is to be repaid through 12 equal instalments on the last day of each financial quarter, the first time on 31 March 2021. For the majority of the borrowings, the fair values are not materially different from their carrying amounts, since the interest payable on those borrowings is either close to current market rates or the borrowings are of a short-term nature. The group incurred total interest cost of USD 0.7 million (2021: USD 0.5 million) on above loans. These costs have been included in finance expenses in the consolidated income statement.The Group\u2019s obligations under the Facility Agreement are guaranteed by the Company and certain material group companies.The movement during the year was as follows: Amounts in USD thousands 2022 2021At 1 January 11,661 15,083Additional borrowing 5,000 -Payments during the year (3,333) (3,422)Other movement 9 -At 31 December 13,337 11,661Note 18. Provisions 31 December 2022 31 December 2021 Amounts in USD thousandsCurrent Non-current Current Non-currentProvision for employees\u2019 end of service benefits - 3,058 - 2,714 Total - 3,058 - 2,714 Provision for employees\u2019 end of service benefits In accordance with the provisions of IAS 19, management has carried out an exercise to assess the present value of its obligations at 31 December 2022 and 2021, using the projected unit credit method, in respect of employees\u2019 end of service benefits payable under the Labour Laws of the countries in which the Group operates. Under this method, an assessment has been made of an employee\u2019s expected service life with the Group and the expected basic salary at the date of leaving the service. The obligation for end of service benefits is not funded. Refer to note 5 for further information regarding pension schemes.The movement in the provisions during the year was as follows:Amounts in USD thousands 2022 2021At 1 January 2,714 2,224Provisions made during the year 571 634Payments during the year (227) (143)At 31 December 3,058 2,714These fair values for share options granted during the year were calculated using The Black-Scholes-Merton optionpricing model. The inputs into the model were as follows:Amounts in NOK 2022 2021Weighted average share price 14.35 8.32Weighted average exercise price 12.64 6.10Expected volatility 53.67% 58.37%Expected life 3.30 3.36Risk free rate 3.04% 0.73%Expected dividend yield 0% 0%The expected price volatility is based on the historic volatility (based on the remaining life of the options), adjusted for any expected changes to future volatility due to publicly available information.The Group recognised total expenses of USD 1.4 million and USD 1.5 million arising from share-based payment in 2022 and 2021 respectively.Note 21. Related PartyRelated party relationships are those involving control, joint control or significant influence. Related parties are in a position to enter into transactions with the company that would not be undertaken between unrelated parties. There has been no significant transactions with related parties in 2022.Compensation to Board of DirectorsAmounts in USD thousands 2022 2021Glen R\u00f8dland, Chairman 56 43 Yvonne Litsheim Sandvold 21 21 Synne Syrrist 26 24 Rune Eng 21 - Ronald Series - 21 Total 124 109 Compensation to Executive Management2022Amounts in USD thousands Salary Bonus Pension Other Total Reuben Segal, CEO 299 4 - 158 461 Bader Diab, COO 310 5 12 126 453 Dean Zuzic, CFO 246 7 23 1 277 RV Ahilan, Chief Energy Transition Officer 215 3 - 11 229Svein Staalen, General Counsel 206 6 22 3 237 Will Cleverly, CEO OWC 173 2 18 20 213 Total 1,448 27 75 319 1,8702021Amounts in USD thousands Salary Bonus Pension Other Total David Wells, CEO 295 7 57 62 422 Dean Zuzic, CFO 280 - 25 1 306 Reuben Segal, COO 238 7 - 130 374 RV Ahilan, Chief Energy Transition Officer 239 10 - 47 296 Svein Staalen, General Counsel 224 6 23 3 256 Total 1,276 30 106 243 1,654 Note 19. Trade and other payablesAmounts in USD thousands 31 December 2022 31 December 2021Trade payables 5,651 7,689 Accrued employee benefits 6,424 4,826 Taxation and social security contributions 4,852 3,829 Other accrued expenses and payables 8,964 8,124 Total 25,890 24,467 Trade payables have an average term of three to six months. These amounts are non-interest bearing.Note 20. Fair values of financial assets and financial liabilitiesCarrying amount Fair valueAmounts in USD thousands Measurement category 31 December 2022 31 December 2021 31 December 2022 31 December 2021Financial assetsTrade and other receivables Amortised cost 37,973 39,584 37, 973 39,584Contract assets Amortised cost 13,394 18,101 13,394 18,101 Cash and cash equivalents Amortised cost 30,974 19,815 30,974 19,815 Total 82,341 77,500 82,341 77,500Financial liabilitiesTrade and other payables Amortised cost 25,890 24,467 25,890 24,467 Contract liabilities Amortised cost 1,535 949 1,535 949 Bank borrowings Amortised cost 13,337 11,661 13,538 11,974Total 40,761 37,07 7 40,963 37,390The financial assets principally consist of cash and cash equivalents and trade and other receivables arising directly from operations. The financial liabilities principally consist of a trade and other payables and bank borrowings arising directly from operations.The fair value of the financial assets and liabilities are included at the amount at which the instrument could be exchanged in a current transaction between willing parties, other than in a forced or liquidation sale. The following methods and assumptions were used to estimate the fair values:\u2022 Cash and bank deposits, trade and other current receivables, trade and other current payables and bank borrowings approximate their carrying amounts due to the short-term maturities of these instruments.Note 22. Statement regarding the determination of salary and other remuneration to executive managementIn this statement, executive management means CEO, CFO and other executives who are employed at the same level inthe organisation.The Company\u2019s salary policy for executive management \u2013 main principles for 2022Due to the international scope of its business, ABL Group has to compete on the international market when it comes tosalaries for executive management. In order to reach the ambition of becoming one of the leading participants within itsline of consultancy business, ABL Group is dependent on offering salaries making the Company able to recruit and keepskilled managers. In order to ensure the best possible leadership the Company must offer a satisfactory salary, which isinternationally competitive. Remuneration report will be made available on www.abl-group.com.Salaries and other remunerationIt is the Company\u2019s policy that management remuneration primarily shall take the form of a fixed monthly salary, reflecting thelevel of the position and experience of the person concerned. In principle pension plans, where offered, shall be on the samelevel for management as is generally agreed for other employees. The Company has a bonus plan in place for its employees.In 2019 the Company implemented a long-term incentive plan (the \u201cLTIP\u201d) aimed to align the interests of the participatingemployees with those of the Company's shareholders. Under the LTIP, the Company has granted share options to selectedemployees, where each option will give the holder the right to acquire one share in ABL Group ASA. The options are grantedwithout consideration. The grant of options is subject to authorization as granted by the shareholders to issue new shares inconnection with the Company\u2019s employee incentive program.Specific conditions and limits with regards to the bonus and share purchase plan are regulated by the overall allocationparameters approved by the Board. Termination payment agreements, where provided, will be seen in connection with confidentiality clauses and non-competeclauses in the employment contract of each employee, in such a way that they basically compensate for limitations in theemployee\u2019s opportunities to seek new employment. When agreements extend beyond such limitations, other income shallnormally be deducted from payments made under termination payment agreements.Deviations from the above described principles may be done under special circumstances, i.e. in relation to employment ininternational competition.According to the Norwegian Public Limited Companies Act (the \u201cAct) section 6-16a, the Board of Directors have prepared a statement on the establishment of wages and other remuneration for the Managing Director and other senior employees (note 22).At 31 December 2022 there are no loan or prepayments to Board of Directors, Executive Management or any other related parties.There are no additional options issued, except for the options mentioned in note 16.Shares and options owned by members of the Board of Directors and Executive Management at 31 December 2022Name Number of options Number of shares Board of DirectorsGlen R\u00f8dland, Chairman - 14,890,3511Yvonne Litsheim Sandvold - - Synne Syrrist - - Rune Eng - 198,407 2David Wells 135,000 1,073,0513Executive ManagementReuben Segal, CEO - 1,933,0004Bader Diab, COO - 1,652,695 Dean Zuzic, CFO 135,000 0RV Ahilan, Chief Energy Transition Officer 260,000 737,705 Svein Staalen, General Counsel 135,000 202,864 Will Cleverly, CEO OWC 100,000 178,931 Total 765,000 20,867,004 1 The shares are held through Gross Management AS.2 The shares are held through Eng Invest AS. 3 The shares are held through Banque Pictet & Cie SA4 The shares are held through Saxo Bank AS on behalf of AnAm Marine Note 23. Financial instrumentsThe Group\u2019s activities expose it to a variety of financial risks: market risk (including foreign exchange and interest rate risk), liquidity risk and credit risk. These risks are evaluated by management on an ongoing basis to assess and manage critical exposures. The Group\u2019s liquidity and market risks are managed as part of the Group\u2019s treasury activities. Treasury operations are conducted within a framework of established policies and procedures.Market risk \u2013 foreign exchange riskForeign currency risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign currency rates. The Group's exposure to the risk of changes in foreign exchange rates relates primarily the Group's operating activities (when revenue or expense is denominated in a different currency from the Group's presentation currency), the Group's net investments in foreign subsidiaries, and the Group's foreign currency denominated cash deposits. The operating revenue, and thus the trade receivables, of the Group is primarily denominated in USD, while operating expenses are generally denominated in the functional currency of the Group's entities. The bank accounts in currencies other than the functional currencies will expose the group to foreign currency risk. The major part of foreign bank accounts is in ABL Group ASA. Changes in the USD exchange rate would have had the following effect on the profit and loss of the group:Changes in currency exchange rates Amount in USD thousands +5% changes in rates -5% changes in rates 31 December 2022US Dollars (USD) 221 (221)31 December 2021US Dollars (USD) 157 (157)Interest rate riskThe Group\u2019s exposure to the risk of changes in market interest rates relates primarily to the Group\u2019s cash and cash equivalents and the bank borrowings. Both risks are considered to have limited effect on the Group\u2019s financial statements. Credit riskCredit risk is the risk that a counterparty will not meet its obligations under a financial instrument or customer contract, leading to a financial loss. The Group is exposed to credit risk from its operating activities (primarily trade receivables and contract assets) and from its financing activities, including deposits with banks. Credit risk is managed on a Group basis.Credit risk with respect to trade receivables and contract assets is limited by the large base and geographic diversity of the customer base. Customer credit risk is managed by each subsidiary in the Group, subject to established policy, procedures and control relating to customer credit risk management. Credit quality of a customer is assessed on an individual basis, considering its financial position, trading history with the group and existence of previous financial difficulties and outstanding customer receivables are regularly monitored. The requirement for an impairment is analyzed at each reporting date on an individual basis for major customers. The group applies the IFRS 9 simplified approach to measuring expected credit losses which uses a lifetime expected loss allowance for all trade receivables and contract assets. To measure the expected credit losses, trade receivables and contract assets have been grouped based on shared credit risk characteristics and the days past due with reference to past default experience of the debtor, an analysis of the debtor\u2019s current financial position and general current and forecast economic conditions of the industry in which the debtors operate. The contract assets relate to unbilled work in progress and have substantially the same risk characteristics as the trade receivables for the same types of contracts. The group has therefore concluded that the expected loss rates for trade receivables are a reasonable approximation of the loss rates for the contract assets.An impairment analyses is performed at each reporting date using a provision matrix to measure expected credit losses. The expected loss rates are based on the days past due for grouping of various customer segments and the corresponding historical credit losses experienced. The historical loss rates are adjusted to reflect current and forward looking information including the default risk associated with the industry and country in which customers operate affecting the ability of the customers to settle the receivables.Liquidity riskLiquidity risk is the potential loss arising from the Group's inability to meet its contractual obligations when due. Prudent liquidity risk management implies maintaining sufficient cash and the availability of funding through an adequate amount of committed credit facilities. The Group monitors its risk to a shortage of funds using cash flow forecasts. The Group is in a build-up phase and currently the strategy is to fund the growth of the business through existing cash reserves and from shareholder\u2019s equity. The Group had cash and cash equivalents of USD 31.0 million at 31 December 2022 (2021: USD 19.8 million). Based on the current cash position, the Group assesses the liquidity risk to be low.The table below summarizes the maturity profile of the Group\u2019s financial liabilities based on contractual undiscounted payments:Amounts in USD thousands Carrying amount Contractual cash flow Less than 1 year Between 1 to 5 years 31 December 2022Trade and other payables 25,890 25,890 25,890 - Bank borrowings 13,337 13,538 13,538 -Lease liabilities 8,792 10,234 2,605 7,629 31 December 2021Trade and other payables 24,467 24,467 24,467 - Bank borrowings 11,661 11,974 8,554 3,420Lease liabilities 3,830 4,117 1,480 2,637Note 24. ContingenciesBank guaranteesAs at 31 December 2022, performance and financial bank guarantees amounting to USD 1.5 million (2021: USD 1.5 million)were issued by the Group\u2019s bankers in the ordinary course of business.Specific debts are provided for where recovery is deemed uncertain, which will be assessed on a case-by-case basis whenever debts are older than the due date, but always when debts are older than usual for the industry in which each business in the Group operates.The ageing profile of trade receivables and contract assets balance as at 31 December 2022 is as follows:Amounts in USD thousands 31 December 2022 31 December 2021Trade receivablesUp to 3 months 25,113 24,5173 to 6 months 2,903 3,9556 to 12 months 2,807 3,576Over 12 months 1,621 1,584Total 32,444 33,632Contract assets 13,394 18,101Total 45,838 51,733As at 31 December 2022 and 2021 the lifetime expected loss provision for trade receivables and contract assets is as follows:Amounts in Up to 3 3 to 6 6 to 12 Over 12 Total trade Contract USD thousandsmonthsmonthsmonthsmonthsreceivablesassets Total 31 December 2022 Carrying amount 25,249 2,956 2,935 2,140 33,280 13,537 46,817Expected loss rate 0.5% 1.8% 4.4% 24.2% 1.1% 2.1%Loss allowance 136 53 128 519 836 143 979 31 December 2021 Carrying amount 24,655 4,021 3,671 2,393 34,739 18,240 52,980Expected loss rate 0.6% 1.6% 2.6% 33.8% 0.8% 2.4%Loss allowance 138 66 95 808 1,107 139 1,246 Trade receivables and contract assets are written off when there is information indicating that the debtor is in severe financial difficulty and there is no reasonable expectation of recovery. Impairment losses on trade receivables and contract assets are presented as net impairment losses within operating profit. Subsequent recoveries of amounts previously written off are credited against the same line item.The movement in the loss allowance in respect of trade receivables and contract assets during the year was as follows: Trade receivables Contract assetsAmounts in USD thousands 2022 2021 2022 2021 At 1 January 1,107 931 139 146 Net remeasurement of loss allowance 628 249 4 (7)Amounts written-off (899) (73) - - At 31 December 836 1,107 143 139 The credit risk on deposits with banks is limited because the counterparties are banks with high credit-ratings assigned by international credit-rating agencies. At the end of the reporting period, there were no significant concentrations of credit risk. The maximum exposure to credit risk at the reporting date is the carrying value cash deposits with bank of USD 31.0 million (2021: USD 19.8 million).Capital managementThe group\u2019s objectives when managing capital are to:\u2022 safeguard their ability to continue as a going concern, so that they can continue to provide returns for shareholders and benefits for other stakeholders, and \u2022 maintain an optimal capital structure to reduce the cost of capital.The Group manages its capital structure so as to maintain investor and market confidence and to provide returns to shareholders that will support the future development of the business. In order to maintain or adjust the capital structure if required in response to changes in economic conditions, the group may adjust the amount of dividends paid to shareholders, return capital to shareholders, issue new shares or sell assets to reduce debt. The Group considers its capital as consisting of ordinary shares and retained earnings.The Board monitors underlying business performance to determine the ongoing use of capital, namely executive and staff incentive schemes (and whether to fund this through cash or share incentives), acquisition appraisals ahead of potential business combinations, investment in property, plant and equipment, and the level of dividends.Note 25. Segment informationThe Group\u2019s businesses are managed by four geographical regions aside from Offshore Wind Consultants (\u201cOWC\u201d), Longitude and Add Energy, performance of which is monitored separately. This is the basis for the seven reportable segments of the Group. The internal management reports provided by management to the Group's Board of Directors, which is the groups decision maker, is in accordance with this structure. These segments comprise of entities within the geographical regions and OWC, Longitude and Add Energy forms the basis for the segment reporting presented below.The following is summary of revenues and operating profit (loss) (EBIT) for entities in four geographical regions and OWC, Longitude and Add Energy. Eliminations reflects the eliminations of intra-group revenue to the extent that these arise within the regions and OWC, Longitude and Add Energy.Amounts in USD thousands 2022 2021RevenueMiddle East 30,214 28,473 Asia Pacific 37,717 39,275 Europe 40,663 40,586 Americas 25,799 26,320 OWC 30,739 24,110 Longitude 11,191 8,882 Add Energy1 10,653 - Eliminations (19,080) (16,899)Total 167,897 150,748 Operating profit (loss) (EBIT)Middle East 3,927 2,387 Asia Pacific 5,411 3,248 Europe 3,709 1,727 Americas 1,072 1,518 OWC 2,066 1,216 Longitude 1,498 617 Add Energy1 (845) -Corporate group costs (4,324) (3,338)Total 12,514 7,3 75 1 Add Energy consolidated from 11 July 2022 to 31 December 2022The following segment assets information provided to the Board of Directors for reportable segment consist primarily of trade receivables, contract assets and cash and cash equivalents for entities in different geographical areas and OWC, Longitude and Add Energy.31 December 2022 31 December 2021Amounts in USD thousandsTrade receivables Contract assets Trade receivables Contract assetsMiddle East 5,226 1,576 6,363 1,449 Asia Pacific 6,691 2,744 7,611 6,196 Europe 7,7 9 9 2,300 8,274 3,990 Americas 5,186 2,639 6,494 2,945 OWC 3,192 1,931 3,004 2,490 Longitude 894 1,258 1,884 1,033 Add Energy 3,455 946 - - Total 32,444 13,394 33,631 18,101 Cash and cash equivalents 31 December 2022 31 December 2021Middle East 3,872 2,402 Asia Pacific 5,729 4,707 Europe 4,971 3,398 Americas 4,913 2,781 OWC 4,626 3,356 Longitude 803 1,139 Add Energy 1,710 - Corporate group 4,350 2,032 Total 30,974 19,815Information about other segment assets and liabilities is not reported to or used by the Board of Directors and, accordingly, no measures of other segment assets and liabilities are reported.Note 26. List of subsidiariesThe group\u2019s principal subsidiaries at 31 December 2022 are set out below providing Marine, offshore and renewables consultancy services to the energy, shipping and insurance industries. Unless otherwise indicated, all shareholdings owned directly or indirectly by the Company represent 100% of the issued share capital of the subsidiary and the share capital is comprised of ordinary shares. All entities primarily operate in their country of incorporation.Ownership Ownership Voting Voting Place of business / country interest interest power power Name of entityof incorporation2022202120222021ABL (Australasia) Pty Ltd Australia 100% 100% 100% 100%ABL Energy & Marine Consultants Pte Ltd Singapore 100% 100% 100% 100%ABL Group Korea Ltd Republic of Korea 100% 100% 100% 100%ABL Shanghai CO Ltd China 100% 100% 100% 100%ABL USA Inc United States 100% 100% 100% 100%Aqualis Offshore Servi\u00e7os Ltda Brazil 100% 100% 100% 100%ABL Energy & Marine Consultants (Canada) Ltd Canada 100% 100% 100% 100%ABL Group Holding Limited1United Kingdom 100% 100% 100% 100%ABL Marine Services LLC2Qatar 49% 49% 100% 100%A B L Marine Services LLC2United Arab Emirates 49% 49% 100% 100%Aqualis Offshore UK Ltd United Kingdom 100% 100% 100% 100%ABL Adjusting Limited United Kingdom 100% 100% 100% 100%ABL Energy & Marine Consultants South Africa (Pty) Ltd South Africa 100% 100% 100% 100%ABL Teknik Servis Denizcilik Limited Sirketi Turkey 100% 100% 100% 100%ABL London Limited United Kingdom 100% 100% 100% 100%AB (Residual) Pty Ltd Australia 100% 100% 100% 100%ABL Energy & Marine Consultants India Pvt Ltd India 100% 100% 100% 100%PT ABL Offshore Indonesia Indonesia 100% 100% 100% 100%ABL Consultants Malaysia Sdn Bhd Malaysia 49% 49% 51% 51%ABL Technical Services Pte Ltd Nevis 100% 100% 100% 100%ABL Consultants (Thailand) Co Ltd Thailand 49% 49% 51% 51%ABL Vietnam Company Ltd Vietnam 100% 100% 100% 100%ABL Technical Services Holdings Ltd1United Kingdom 100% 100% 100% 100%OWC (Aqualis) GmbH Germany 100% 100% 100% 100%Offshore Wind Consultants Ireland Limited Ireland 100% 100% 100% 100%Offshore Wind Consultants Taiwan Co. Limited Taiwan 100% 100% 100% 100%Offshore Wind Consultants Limited1United Kingdom 100% 100% 100% 100%Ownership Ownership Voting Voting Place of business / country interest interest power power Name of entityof incorporation2022202120222021OWC Japan Ltd. Japan 100% 100% 100% 100%Offshore Wind Consultants sp. z o.o Poland 100% 100% 100% 100%Innosea Limited United Kingdom 100% 100% 100% 100%Innosea SAS France 100% 100% 100% 100%East Point Geo Ltd. (UK)1United Kingdom 100% 100% 100% 100%LOC (Egypt) for Consultancy Service SAE2Egypt 60% 60% 60% 60%LOC (Germany) GmBH Germany 100% 100% 100% 100%LOC (Guernsey) Limited Guernsey 100% 100% 100% 100%LOC (Kazakhstan) LLP Kazakhstan 100% 100% 100% 100%LOC (Netherlands) BV Netherlands 100% 100% 100% 100%LOC Senegal Senegal 100%% 100%% 100%% 100%%LOC (Tianjin) Co. Ltd. China 100% 100% 100% 100%LOC (Tianjin) Risk Technology Service Co. Ltd. China 100% 100% 100% 100%LOC Group Limited United Kingdom 100% 100% 100% 100%LOC (Laem Chabang) Co. Ltd. Thailand 100% 100% 100% 100%ABL Aberdeen Limited United Kingdom 100% 100% 100% 100%London Offshore Consultants (France) SARL France 100% 100% 100% 100%London Offshore Consultants (Guernsey) Limited Guernsey 99% 99% 99% 99%London Offshore Consultants Holdings Ltd. United Kingdom 100% 100% 100% 100%London Offshore Consultants (India) Private Limited India 100% 100% 100% 100%London Offshore Consultants (Malaysia) SDN BHD2Malaysia 49% 49% 49% 49%London Offshore Consultants (Nigeria) Limited Nigeria 100% 100% 100% 100%London Offshore Consultants (Qatar) LLC2Qatar 49% 49% 49% 49%London Offshore Consultants (Korea) Ltd. Republic of Korea 100% 100% 100% 100%London Offshore Consultants Limited United Kingdom 100% 100% 100% 100%London Offshore Consultants (Mexico) SA de CV Mexico 100% 100% 100% 100%ABL Norway AS Norway 100% 100% 100% 100%London Offshore Consultants Pte Limited Singapore 100% 100% 100% 100%London Offshore Consultants WLL2United Arab Emirates 49% 49% 49% 49%Longitude Consultancy Holdings Limited United Kingdom 100% 100% 100% 100%Longitude Consultants Inc. United States 100% 100% 100% 100%Longitude Consulting Engineers Limited United Kingdom 100% 100% 100% 100%Longitude Engineering de Mexico SA de CV Mexico 100% 100% 100% 100%Ownership Ownership Voting Voting Place of business / country interest interest power power Name of entityof incorporation2022202120222021Longitude Engineers PTE Limited Singapore 100% 100% 100% 100%Neptune Bidco Limited United Kingdom 100% 100% 100% 100%Neptune Midco 1 Limited1United Kingdom 100% 100% 100% 100%Neptune Midco 2 Limited United Kingdom 100% 100% 100% 100%London Offshore Consultants Brasil Ltda. Brazil 100% 100% 100% 100%ABL HK Limited Hong Kong 100% 100% 100% 100%LOC JLA Inc. United States 100% 100% 100% 100%John LeBourhis & Associates United States 100% 100% 100% 100%Add Energy Group AS1Norway 100% 0% 100% 0%Add Latent Limited United Kingdom (Scotland) 100% 0% 100% 0%Add Energy Scotland Limited United Kingdom (Scotland) 100% 0% 100% 0%Add Energy & Partners LLC Oman 50% 0% 50% 0%Add Energy North America Holding AS Norway 100% 0% 100% 0%Add Energy North America Holding LLC United States 100% 0% 100% 0%Add Energy LLC United States 100% 0% 100% 0%Add Energy Offshore LLC United States 100% 0% 100% 0%Add Energy Canada Ltd Canada 100% 0% 100% 0%Add Energy Australasia Pty Ltd Australia 100% 0% 100% 0%Add Lucid Pty Ltd Australia 100% 0% 100% 0%Transitory Pty Ltd Australia 100% 0% 100% 0%Oracle Services Pty Ltd Australia 100% 0% 100% 0%Add IPS Pty Ltd Australia 100% 0% 100% 0%Lucid Unit Trust Australia 100% 0% 100% 0%Add Energy Asia Pte Ltd Singapore 100% 0% 100% 0%Add ISRM Pty Ltd Australia 100% 0% 100% 0%Add Wellflow AS Norway 100% 0% 100% 0%TSP / Total Service Partner AS Norway 32.5 % 0% 32.5 % 0%ABL Marine Services Limited Saudi Arabia 60.0 % 0% 60.0 % 0%1 Investments held directly by ABL Group ASA2 The remaining legal ownership in each case is registered in the name of a local sponsors in accordance with statutory regulations of those countries, who has assigned all the economic benefits attached to their shareholdings to the Group entity. The Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity via management agreements and, accordingly, these entities are consolidated as wholly owned subsidiaries in these consolidated financial statements (Note 3).Note 27. Shareholder informationThe list of top 20 shareholders below is based on the shareholder register as per 31 December 2022. Actual shareholding may deviate due to the use of nominee accounts.Name of shareholder No. of shares % ownershipGross Management AS 14,890,351 14.2 %Holmen Spesialfond 10,450,000 10.0 %Bj\u00f8rn Stray 6,017,743 5.7 %Melesio Invest AS 4,811,016 4.6 %Sober AS 3,500,000 3.3 %Hausta Investor AS 2,725,852 2.6 %KRB Capital AS 2,539,065 2.4 %Valorem AS 2,400,000 2.3 %MP Pensjon PK 2,151,128 2.1 %Saxo Bank AS 2,022,893 1.9 %Mustang Capital AS 2,000,000 1.9 %Trapesa AS 1,708,485 1.6 %Catilina Invest AS 1,685,339 1.6 %Badreddin Diab 1,652,695 1.6 %Amphytron Invest AS 1,600,339 1.5 %DNB BANK ASA 1,582,279 1.5 %Ginko AS 1,428,480 1.4 %Carnegie Investment Bank AB 1,363,000 1.3 %CARUCEL FINANCE AS 1,300,000 1.2 %The Bank of New York Mellon 1,261,662 1.2 %Total 67,090,327 64.0%At 31 December 2022, the Company had 2,009 shareholders (2021: 2,090), and 16.8% (2021: 16.1%) of the shares of the Company were held by foreign registered shareholders.Note 28. Events after the reporting periodSubsequent to balance sheet date, on 18 April 2023, the Company has completed the acquisition of 100 percent of the shares in multi-disciplinary engineering consultancy and software company AGR AS (\u201cAGR\u201d). The acquisition will bolster ABL Group\u2019s offering within well and reservoir consultancy, enhances the group\u2019s position supporting operators\u2019 digitalisation and decarbonisation plans, and expand its opex-driven offshore energy exposure. The company is headquartered in Oslo, Norway, with additional offices in Stavanger, Bergen and Troms\u00f8 in Norway; Perth, Western Australia; and Aberdeen, UK. AGR consists of 377 personnel, of which 196 are AGR employees, and 181 are associates/independent consultants. The transaction values AGR at NOK 262.5 million (equivalent to USD 25.1 million at current FX rates) on a cash and debt free basis. The equity purchase price of NOK 277.8 million (USD 26.5 million), which includes a NOK 15.3 million (USD 1.5 million) adjustment for net cash and normalised net working capital in AGR, is based on a \u201clocked box\u201d balance sheet as of 31 December 2022, and further adjusted for leakage inter alia from carve-out transactions and excess cash distribution.Details of the preliminary purchase consideration, the net assets acquired and goodwill are as follows:The following table summarises fair value of purchase consideration:Amounts in USD thousandsPurchase considerationCash consideration 509 Consideration shares 28,456 Total purchase consideration 28,964 The purchase price consideration consists of a combination of cash consideration and consideration shares in the Company as follows:\u2022 NOK 272.5 million settled through issuance of 18,166,667 ordinary ABL Group shares (the \u201cConsideration Shares\u201d), representing 14.8% of outstanding shares post-issue. The fair value of the consideration shares of USD 28.5 million, is based on the share price of the Company on 18 April 2023 of NOK 16.4 per share, which was the closing share price on the completion day of the acquisition.\u2022 NOK 5.3 million (USD 0.5 million) (the \u201cCash Consideration\u201d), settled in cash on completionThe following table summarises fair value of net assets acquired:Amounts in USD thousandsFair value of net assets acquiredProperty, plant and equipment 266 Right of use assets 1,236 Intangible assets - internally generated softwares 2,418 Intangible assets - brand and customer relations 8,110 Deferred tax assets 3,535 Trade and other receivables 10,702 Contract assets 5,201 Cash and cash equivalents 5,902 Trade and other payables (14,663)Deferred tax liabilities (1,992)Long term liabilities (1,545)Net identifiable assets acquired 19,170 Leakage adjustment (6,909)Non-controlling interests (3,489)Goodwill 20,193 Net assets acquired 28,964Net cash flow on acquisitionCash acquired 5,902 Cash paid (509)Net cash flow 5,393 ",
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"concept": "ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory",
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"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"value": "Note 2. Summary of significant accounting policies This note provides a list of the significant accounting policies adopted in the preparation of these consolidated financialstatements to the extent they have not already been disclosed in the other notes above. These policies have beenconsistently applied to all the years presented, unless otherwise stated. The financial statements are for the Groupconsisting of ABL Group ASA and its subsidiaries.2.2 Principles of consolidation (i) SubsidiariesSubsidiaries are all entities over which the group has control. The group controls an entity where the group is exposed to, orhas rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its powerto direct the activities of the entity. Subsidiaries are fully consolidated from the date on which control is transferred to thegroup. They are deconsolidated from the date that control ceases.Inter-company transactions, balances and unrealized gains on transactions between group companies are eliminated.Unrealized losses are also eliminated unless the transaction provides evidence of an impairment of the transferred asset.Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies adoptedby the group.Non-controlling interests in the results and equity of subsidiaries are shown separately in the consolidated statement ofprofit or loss, statement of comprehensive income, statement of changes in equity and balance sheet respectively.(ii) Changes in ownership interestsThe group treats transactions with non-controlling interests that do not result in a loss of control as transactions withequity owners of the group. A change in ownership interest results in an adjustment between the carrying amounts ofthe controlling and non-controlling interests to reflect their relative interests in the subsidiary. Any difference between theamount of the adjustment to non-controlling interests and any consideration paid or received is recognized in a separatereserve within equity attributable to owners of ABL Group ASA.When the group ceases to consolidate or equity account for an investment because of a loss of control, joint control orsignificant influence, any retained interest in the entity is remeasured to its fair value, with the change in carrying amountrecognized in profit or loss. This fair value becomes the initial carrying amount for the purposes of subsequently accountingfor the retained interest as an associate, joint venture or financial asset. In addition, any amounts previously recognized inother comprehensive income in respect of that entity are accounted for as if the group had directly disposed of the relatedassets or liabilities. This may mean that amounts previously recognized in other comprehensive income are reclassified toprofit or loss.If the ownership interest in a joint venture or an associate is reduced but joint control or significant influence is retained, onlya proportionate share of the amounts previously recognized in other comprehensive income are reclassified to profit or losswhere appropriate.2.3 Segment reportingOperating segments are reported in a manner consistent with the internal reporting provided to the chief operatingdecision maker.The Group\u2019s operating segments are established on the basis of those components that are evaluated regularly bythe Board of Directors, considered to be the Group\u2019s Chief Operating Decision Maker. The Chief Operating Decision Makermonitors the operating results of the Group\u2019s operating segments separately for the purpose of making decisions aboutresource allocation and performance assessment. Segment performance is evaluated based on revenues, gross profitand a broad range of key performance indicators in addition to segment profitability.2.4 Foreign currency translation(i) Functional and presentation currencyItems included in the consolidated financial statements of each of the group's entities are measured using the currencyof the primary economic environment in which the entity operates ('the functional currency'). The consolidated financialstatements are presented in US Dollars (USD). The functional currency of the parent company is Norwegian Krone (NOK).The parent company financial statements are presented in NOK.(ii) Transactions and balancesForeign currency transactions are translated into the functional currency using the exchange rates at the dates of thetransactions. Foreign exchange gains and losses resulting from the settlement of such transactions, and from the translationof monetary assets and liabilities denominated in foreign currencies at year end exchange rates, are generally recognized inprofit or loss. They are deferred in equity if they relate to qualifying cash flow hedges and qualifying net investment hedgesor are attributable to part of the net investment in a foreign operation.Foreign exchange gains and losses are presented in the consolidated statement of income on a net basis.Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at thedate when the fair value was determined. Translation differences on assets and liabilities carried at fair value are reported aspart of the fair value gain or loss. For example, translation differences on non-monetary assets and liabilities such as equitiesheld at fair value through profit or loss are recognized in profit or loss as part of the fair value gain or loss, and translationdifferences on non-monetary assets such as equities classified as at fair value through other comprehensive income arerecognized in other comprehensive income.(iii) Group companiesThe results and financial position of foreign operations (none of which has the currency of a hyperinflationary economy) thathave a functional currency different from the presentation currency are translated into the presentation currency as follows:assets and liabilities for each balance sheet presented are translated at the closing rate at the date of that balance sheetincome and expenses for each statement of profit or loss and statement of comprehensive income are translated at average exchange rates (unless this is not a reasonable approximation of the cumulative effect of the rates prevailing on the transaction dates, in which case income and expenses are translated at the dates of the transactions), andall resulting exchange differences are recognized in other comprehensive income.On consolidation, exchange differences arising from the translation of any net investment in foreign entities, and ofborrowings are recognized in other comprehensive income. When a foreign operation is sold or any borrowings forming partof the net investment are repaid, the associated exchange differences are reclassified to profit or loss, as part of the gainor loss on sale.Goodwill and fair value adjustments arising on the acquisition of a foreign operation are treated as assets and liabilities of theforeign operation and translated at the closing rate at the reporting date.2.5 Business combinationsThe acquisition method of accounting is used to account for all business combinations, regardless of whether equityinstruments or other assets are acquired. The consideration transferred for the acquisition of a subsidiary comprises the: fair values of the assets transferredliabilities incurred to the former owners of the acquired businessequity interests issued by the groupfair value of any asset or liability resulting from a contingent consideration arrangement, and fair value of any pre-existing equity interest in the subsidiary.Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are, with limitedexceptions, measured initially at their fair values at the acquisition date. The group recognizes any non-controlling interest inthe acquired entity on an acquisition-by-acquisition basis either at fair value or at the non-controlling interest\u2019s proportionateshare of the acquired entity\u2019s net identifiable assets.Acquisition-related costs are expensed as incurred.The excess of the: consideration transferred, amount of any non-controlling interest in the acquired entity, and acquisition-date fair value of any previous equity interest in the acquired entity over the fair value of the net identifiable assets acquired is recorded as goodwill. If those amounts are less than the fair value ofthe net identifiable assets of the business acquired, the difference is recognized directly in profit or loss as a bargain purchase.Where settlement of any part of cash consideration is deferred, the amounts payable in the future are discounted to theirpresent value as at the date of exchange. The discount rate used is the entity\u2019s incremental borrowing rate, being the rate atwhich a similar borrowing could be obtained from an independent financier under comparable terms and conditions.Contingent consideration is classified either as equity or a financial liability. Amounts classified as a financial liability issubsequently remeasured to fair value, with changes in fair value recognized in profit or loss.If the business combination is achieved in stages, the acquisition date carrying value of the acquirer\u2019s previously held equityinterest in the acquire is remeasured to fair value at the acquisition date. Any gains or losses arising from such remeasurementare recognized in profit or loss.If the initial accounting for a business combination is incomplete by the end of the reporting period in which the combinationoccurs, the Group reports provisional amounts for the items for which the accounting is incomplete. Those provisional amountsare adjusted during the measurement period, or additional assets or liabilities are recognized, to reflect new informationobtained about facts and circumstances that existed at the acquisition date that, if known, would have affected the amountsrecognized as of that date.The measurement period ends as soon as the Group receives the necessary information about the facts and circumstancesthat existed as of the acquisition date or learns that the information is not obtainable. However, the measurement periodcannot exceed one year from the acquisition date.2.6 Revenue recognition(i) Rendering of servicesRevenue from providing services is recognised in the accounting period in which the services are rendered. For fixed-pricecontracts, revenue is recognised based on the actual service provided to the end of the reporting period as a proportion ofthe total services to be provided, because the customer receives and uses the benefits simultaneously. This is determinedbased on the actual labour hours spent relative to the total expected labour hours.Where the contracts include multiple performance obligations, the transaction price is allocated to each performanceobligation based on the stand-alone selling prices. Where these are not directly observable, they are estimated based onexpected cost plus margin.Estimates of revenues, costs or extent of progress toward completion are revised if circumstances change. Any resultingincreases or decreases in estimated revenues or costs are reflected in profit or loss in the period in which the circumstancesthat give rise to the revision become known by management.In the case of fixed-price contracts, the customer pays the fixed amount based on a payment schedule. If the servicesrendered exceed the payment, a contract asset is recognised. If the payments exceed the services rendered, a contractliability is recognised.(ii) Interest incomeInterest income is recognized using the effective interest rate method.2.7 Income taxThe income tax expense or credit for the period is the tax payable on the current period's taxable income, based on theapplicable income tax rate for each jurisdiction, adjusted by changes in deferred tax assets and liabilities attributable totemporary differences and to unused tax losses.The current income tax charge is calculated based on the tax laws enacted or substantively enacted at the end of thereporting period in the countries where the company and its subsidiaries and associates operate and generate taxableincome. Management periodically evaluates positions taken in tax returns with respect to situations in which applicable taxregulation is subject to interpretation. It establishes provisions, where appropriate, based on amounts expected to be paidto the tax authorities.Deferred income tax is provided in full, using the liability method, on temporary differences arising between the tax basesof assets and liabilities and their carrying amounts in the consolidated financial statements. However, deferred tax liabilitiesare not recognized if they arise from the initial recognition of goodwill. Deferred income tax is also not accounted for if itarises from initial recognition of an asset or liability in a transaction other than a business combination that, at the time ofthe transaction, affects neither accounting nor taxable profit or loss. Deferred income tax is determined using tax rates(and laws) that have been enacted or substantially enacted by the end of the reporting period and are expected to applywhen the related deferred income tax asset is realized, or the deferred income tax liability is settled.Deferred tax assets are recognized only if it is probable that future taxable amounts will be available to utilize thosetemporary differences and losses.Deferred tax liabilities and assets are not recognized for temporary differences between the carrying amount and taxbases of investments in foreign operations where the company is able to control the timing of the reversal of the temporarydifferences and it is probable that the differences will not reverse in the foreseeable future.Deferred tax assets and liabilities are offset where there is a legally enforceable right to offset current tax assets and liabilitiesand where the deferred tax balances relate to the same taxation authority. Current tax assets and tax liabilities are offsetwhere the entity has a legally enforceable right to offset and intends either to settle on a net basis, or to realize the assetand settle the liability simultaneously.Current and deferred tax is recognized in profit or loss, except to the extent that it relates to items recognized in othercomprehensive income or directly in equity. In this case, the tax is also recognized in other comprehensive income or directlyin equity, respectively.(i) Investment allowances and similar tax incentivesCompanies within the group may be entitled to claim special tax deductions for investments in qualifying assets or inrelation to qualifying expenditure (e.g. the Research and Development Tax Incentive regime or other investment allowances).The group accounts for such allowances as tax credits, which means that the allowance reduces income tax payable andcurrent tax expense. A deferred tax asset is recognized for unclaimed tax credits that are carried forward as deferredtax assets.2.8 Property, plant and equipmentProperty, plant and equipment are stated at historical cost less accumulated depreciation and accumulated impairmentlosses. Historical cost includes expenditure that is directly attributable to the acquisition of the asset. Subsequent costs are included in the asset\u2019s carrying amount or recognized as a separate asset, as appropriate, onlywhen it is probable that future economic benefits associated with the item will flow to the Group and the cost of the itemcan be measured reliably. All other repairs and maintenance expenses are charged to the consolidated income statement inthe period in which they are incurred.Depreciation is calculated using the straight-line method to allocate the assets\u2019 cost to their residual values over theirestimated useful lives as follows:Fixtures and office equipment: 2 \u2013 5 yearsVehicles: 5 yearsThe estimated useful lives, residual values and depreciation method are reviewed at each year end, with the effect of anychanges in estimate accounted for on a prospective basis.An asset\u2019s carrying amount is written down immediately to its recoverable amount if the asset\u2019s carrying amount is greaterthan its estimated recoverable amount.An item of property, plant and equipment is derecognized upon disposal (i.e., at the date the recipient obtains control)or when no future economic benefits are expected from its use or disposal. Any gain or loss arising on derecognition of theasset (calculated as the difference between the net disposal proceeds and the carrying amount of the asset) is included inthe consolidated income statement when the asset is derecognized.2.9 LeasesThe group leases various offices, equipment and vehicles. Rental contracts are typically made for fixed periods of 6 months to5 years but may have extension options.Contracts may contain both lease and non-lease components. The group allocates the consideration in the contract to thelease and non-lease components based on their relative stand-alone prices. However, for leases of real estate for which thegroup is a lessee, it has elected not to separate lease and non-lease components and instead accounts for these as a singlelease component. Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions.The lease agreements do not impose any covenants other than the security interests in the leased assets that are held by thelessor. Leased assets may not be used as security for borrowing purposes. Assets and liabilities arising from a lease are initially measured on a present value basis. Lease liabilities include the net presentvalue of the following lease payments: fixed payments (including in-substance fixed payments), less any lease incentives receivablevariable lease payment that are based on an index or a rate, initially measured using the index or rate as at the commencement dateamounts expected to be payable by the group under residual value guaranteesthe exercise price of a purchase option if the group is reasonably certain to exercise that option, andpayments of penalties for terminating the lease, if the lease term reflects the group exercising that option. Lease payments to be made under reasonably certain extension options are also included in the measurement of the liability.The lease payments are discounted using the interest rate implicit in the lease. If that rate cannot be readily determined,which is generally the case for leases in the group, the lessee\u2019s incremental borrowing rate is used, being the rate that theindividual lessee would have to pay to borrow the funds necessary to obtain an asset of similar value to the right-of-use assetin a similar economic environment with similar terms, security and conditions.To determine the incremental borrowing rate, the group: where possible, uses recent third-party financing received by the individual lessee as a starting point, adjusted to reflectchanges in financing conditions since third party financing was receiveduses a build-up approach that starts with a risk-free interest rate adjusted for credit risk for leases held by the Group, which does not have recent third-party financing, andmakes adjustments specific to the lease, e.g., term, country, currency and security.The group is exposed to potential future increases in variable lease payments based on an index or rate, which are not includedin the lease liability until they take effect. When adjustments to lease payments based on an index or rate take effect, the leaseliability is reassessed and adjusted against the right-of-use asset. Lease payments are allocated between principal and finance cost. The finance cost is charged to profit or loss over the leaseperiod to produce a constant periodic rate of interest on the remaining balance of the liability for each period.Right-of-use assets are measured at cost comprising the following: the amount of the initial measurement of lease liabilityany lease payments made at or before the commencement date less any lease incentives receivedany initial direct costs, andrestoration costs.Right-of-use assets are generally depreciated over the shorter of the asset's useful life and the lease term on a straight-linebasis. If the group is reasonably certain to exercise a purchase option, the right-of-use asset is depreciated over the underlyingasset\u2019s useful life. Payments associated with short-term leases of equipment and vehicles and all leases of low-value assets are recognized on astraight-line basis as an expense in profit or loss. Short-term leases are leases with a lease term of 12 months or less. Low-valueassets comprise IT equipment and small items of office furniture.2.10 Intangible assets(i) GoodwillGoodwill is measured as described in note 2.5. Goodwill on acquisitions of subsidiaries is included in intangible assets.Goodwill is not amortized but it is tested for impairment annually, or more frequently if events or changes in circumstancesindicate that it might be impaired and is carried at cost less accumulated impairment losses. Gains and losses on the disposalof an entity include the carrying amount of goodwill relating to the entity sold.Goodwill is allocated to cash-generating units for the purpose of impairment testing. The allocation is made to thosecash-generating units or groups of cash-generating units that are expected to benefit from the business combination inwhich the goodwill arose. The units or groups of units are identified at the lowest level at which goodwill is monitored forinternal management purposes (note 13).(ii) Customer relationsThe customer contracts were acquired as part of a business combination. They are recognized at their fair value at the dateof acquisition and are subsequently amortized on a straight-line based on the timing of projected cash flows of the contractsover their estimated useful lives of 5-15 years. (iii) PatentsThe patents were acquired as part of a business combination. They are recognized at their fair value at the date ofacquisition and are subsequently amortized on a straight-line based on the timing of projected cash flows of the contractsover their estimated useful lives of 15 years.2.11 Impairment of assetsGoodwill and intangible assets that have an indefinite useful life are not subject to amortization and are tested annually forimpairment, or more frequently if events or changes in circumstances indicate that they might be impaired. Other assetsare tested for impairment whenever events or changes in circumstances indicate that the carrying amount may not berecoverable. An impairment loss is recognized for the amount by which the asset\u2019s carrying amount exceeds its recoverableamount. The recoverable amount is the higher of an asset\u2019s fair value less costs of disposal and value in use. For thepurposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cashinflows which are largely independent of the cash inflows from other assets or groups of assets (cash-generating units).Non-financial assets other than goodwill that suffered an impairment are reviewed for possible reversal of the impairment atthe end of each reporting period.2.12 Financial assets The Group classifies its financial assets at amortized cost or fair value based on the entity\u2019s business model for managing thefinancial assets and the contractual cash flow characteristics of the financial assets. The Group applies the IFRS 9 simplifiedapproach to measuring expected credit losses which uses a lifetime expected loss allowance for all trade receivables andcontract assets.2.13 Trade receivablesTrade receivables are amounts receivable from customers for billing in the ordinary course of business. Trade receivablesare recognized initially at fair value and subsequently measured at amortized cost using the effective interest method,less provision for impairment losses. The Group measures the loss allowance for trade receivables based on the expectedcredit loss model using a provision matrix by reference to past default experience of the debtor and an analysis of thedebtor\u2019s current financial position, adjusted for factors that are specific to the debtors and general economic conditions ofthe industry in which the debtors operate. The Group writes off a trade receivable when there is information indicating thatthe debtor is in severe financial difficulty and there is no realistic prospect of recovery, e.g., when the debtor has been placedunder liquidation or has entered bankruptcy proceedings. The amount of the provision is the difference between the asset\u2019scarrying amount and the present value of estimated future cash flows, discounted at the effective interest rate.The carrying amount of the asset is reduced using an allowance account and the amount of the loss is recognized in theconsolidated income statement within other operating expenses. When a trade receivable is uncollectible, it is written offagainst the allowance account for trade receivables. Subsequent recoveries of amounts previously written off are creditedagainst other operating expenses in the consolidated income statement.2.14 Cash and cash equivalentsFor the purpose of consolidated statement of cash flows, cash and cash equivalents comprise cash at banks and on handand short-term deposits with original maturity of three months or less, which are subject to an insignificant risk of changesin value.2.15 Balance sheet classificationThe Group presents assets and liabilities in the statement of financial position based on current/non-current classification.An asset is current when it is:Expected to be realized or intended to be sold or consumed in the normal operating cycle.Held primarily for the purpose of trading.Expected to be realized within twelve months after the reporting period; orCash or cash equivalent unless restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period.All other assets are classified as non-current.A liability is current when:It is expected to be settled in the normal operating cycle. It is held primarily for the purpose of trading.It is due to be settled within twelve months after the reporting period; orThere is no unconditional right to defer the settlement of the liability for at least twelve months after the reporting period.The Group classifies all other liabilities as non-current.2.16 Trade and other payablesThese amounts represent liabilities for goods and services provided to the group prior to the end of the financial year whichare unpaid. The amounts are unsecured and are usually paid within 30 days of recognition. Trade and other payables arepresented as current liabilities unless payment is not due within 12 months after the reporting period. They are recognizedinitially at their fair value and subsequently measured at amortized cost using the effective interest method.2.17 Provisions Provisions for legal claims, service warranties and make good obligations are recognized when the group has a present legalor constructive obligation as a result of past events, it is probable that an outflow of resources will be required to settle theobligation, and the amount can be reliably estimated. Provisions are not recognized for future operating losses.Where there are several similar obligations, the likelihood that an outflow will be required in settlement is determined byconsidering the class of obligations. A provision is recognized even if the likelihood of an outflow with respect to any one itemincluded in the same class of obligations may be small.Provisions are measured at the present value of management\u2019s best estimate of the expenditure required to settle thepresent obligation at the end of the reporting period. The discount rate used to determine the present value is a pre-tax ratethat reflects current market assessments of the time value of money and the risks specific to the liability. The increase in theprovision due to the passage of time is recognized as interest expense.2.18 Employee benefits(i) Pension obligationsThe Group currently has defined contribution plans only. For defined contribution plans, the group pays contributions topublicly or privately administered pension insurance plans on a mandatory, contractual or voluntary basis. The group has nofurther payment obligations once the contributions have been paid. The contributions are recognized as employee benefitexpense when they are due. Prepaid contributions are recognized as an asset to the extent that a cash refund or a reductionin the future payments is available.(ii) Other employees\u2019 benefit obligationsLiabilities for wages and salaries, including non-monetary benefits, annual leave and accumulating sick leave that areexpected to be settled wholly within 12 months after the end of the period in which the employees render the related serviceare recognized in respect of employees\u2019 services up to the end of the reporting period and are measured at the amountsexpected to be paid when the liabilities are settled. These liabilities are presented as a current liability and included in tradeand other payables.In some countries, the group also has liabilities for end of service benefits that are not expected to be settled wholly within12 months after the end of the period in which the employees render the related service. These obligations are thereforemeasured as the present value of expected future payments to be made in respect of services provided by employees upto the end of the reporting period, using the projected unit credit method. Consideration is given to expected future wageand salary levels, experience of employee departures and periods of service. Expected future payments are discountedusing market yields at the end of the reporting period of high-quality corporate bonds with terms and currencies that match,as closely as possible, the estimated future cash outflows.Remeasurements as a result of experience adjustments and changes in actuarial assumptions are recognized in profit orloss. The provision relating to end of service benefits is disclosed as a non-current liability.(iii) Bonus plansThe group recognizes a liability and an expense for bonuses based on a formula that takes into consideration the profitattributable to the company\u2019s shareholders after certain adjustments. The group recognizes a provision where contractuallyobliged or where there is a past practice that has created a constructive obligation.(iv) Share-based paymentsShare-based compensation benefits are provided to employees via the employee option plan. Information relating to theseschemes is set out in note 16. Employee optionsThe fair value of options granted under the employee option plan is recognized as an employee benefits expense, with acorresponding increase in equity. The total amount to be expensed is determined by reference to the fair value of the optionsgranted:including any market performance conditions (e.g., the entity\u2019s share price)excluding the impact of any service and non-market performance vesting conditions (e.g. profitability, sales growth targets and remaining an employee of the entity over a specified time period), andincluding the impact of any non-vesting conditions (e.g., the requirement for employees to save or hold shares for a specific period). The total expense is recognized over the vesting period, which is the period over which all the specified vesting conditionsare to be satisfied. At the end of each period, the entity revises its estimates of the number of options that are expected tovest based on the non -market vesting and service conditions. It recognizes the impact of the revision to original estimates,if any, in profit or loss, with a corresponding adjustment to equity.2.19 EquityOrdinary shares are classified as equity. Incremental costs directly attributable to the issue of new shares or options areshown in equity as a deduction, net of tax, from the proceeds.Where any group company purchases the company\u2019s equity instruments (treasury shares), for example as the result of ashare buy-back or a share-based payment plan, the consideration paid, including any directly attributable incremental costs(net of income taxes), is deducted from equity attributable to the owners of the Company as treasury shares until the sharesare cancelled or reissued. Where such ordinary shares are subsequently reissued, any consideration received, net of anydirectly attributable incremental transaction costs and the related income tax effects, is included in equity attributable to theowners of the Company.2.20 DividendsProvision is made for any dividend declared, being appropriately authorized and no longer at the discretion of the entity,on or before the end of the reporting period but not distributed at the end of the reporting period.2.21 Earnings per share(i) Basic earnings per shareBasic earnings per share is calculated by dividing:the profit attributable to owners of the company, excluding any costs of servicing equity other than ordinary sharesby the weighted average number of ordinary shares outstanding during the financial year, adjusted for bonus elements inordinary shares issued during the year and excluding treasury shares(ii) Diluted earnings per shareDiluted earnings per share adjusts the figures used in the determination of basic earnings per share to take into account:the after-income tax effect of interest and other financing costs associated with dilutive potential ordinary shares, andthe weighted average number of additional ordinary shares that would have been outstanding assuming the conversionof all dilutive potential ordinary shares.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-14-1": {
"value": "(i) Compliance with IFRSThe consolidated financial statements of the Group have been prepared in accordance with International Financial ReportingStandards (IFRS) as approved by the European Union, interpretations issued by the IFRS Interpretations Committee(IFRS IC) applicable to companies reporting under IFRS and the additional requirements of the Norwegian Accounting Actas of 31 December 2022. The financial statements comply with IFRS as issued by the International Accounting StandardsBoard (IASB). These consolidated financial statements are presented in US Dollars (USD). All amounts disclosed in the financial statementsand notes have been rounded off to the nearest thousand currency units unless otherwise stated.",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-22-2": {
"value": "2.2 Principles of consolidation (i) SubsidiariesSubsidiaries are all entities over which the group has control. The group controls an entity where the group is exposed to, orhas rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its powerto direct the activities of the entity. Subsidiaries are fully consolidated from the date on which control is transferred to thegroup. They are deconsolidated from the date that control ceases.Inter-company transactions, balances and unrealized gains on transactions between group companies are eliminated.Unrealized losses are also eliminated unless the transaction provides evidence of an impairment of the transferred asset.Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies adoptedby the group.Non-controlling interests in the results and equity of subsidiaries are shown separately in the consolidated statement ofprofit or loss, statement of comprehensive income, statement of changes in equity and balance sheet respectively.(ii) Changes in ownership interestsThe group treats transactions with non-controlling interests that do not result in a loss of control as transactions withequity owners of the group. A change in ownership interest results in an adjustment between the carrying amounts ofthe controlling and non-controlling interests to reflect their relative interests in the subsidiary. Any difference between theamount of the adjustment to non-controlling interests and any consideration paid or received is recognized in a separatereserve within equity attributable to owners of ABL Group ASA.When the group ceases to consolidate or equity account for an investment because of a loss of control, joint control orsignificant influence, any retained interest in the entity is remeasured to its fair value, with the change in carrying amountrecognized in profit or loss. This fair value becomes the initial carrying amount for the purposes of subsequently accountingfor the retained interest as an associate, joint venture or financial asset. In addition, any amounts previously recognized inother comprehensive income in respect of that entity are accounted for as if the group had directly disposed of the relatedassets or liabilities. This may mean that amounts previously recognized in other comprehensive income are reclassified toprofit or loss.If the ownership interest in a joint venture or an associate is reduced but joint control or significant influence is retained, onlya proportionate share of the amounts previously recognized in other comprehensive income are reclassified to profit or losswhere appropriate.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-50-3": {
"value": "2.3 Segment reportingOperating segments are reported in a manner consistent with the internal reporting provided to the chief operatingdecision maker.The Group\u2019s operating segments are established on the basis of those components that are evaluated regularly bythe Board of Directors, considered to be the Group\u2019s Chief Operating Decision Maker. The Chief Operating Decision Makermonitors the operating results of the Group\u2019s operating segments separately for the purpose of making decisions aboutresource allocation and performance assessment. Segment performance is evaluated based on revenues, gross profitand a broad range of key performance indicators in addition to segment profitability.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-58-3": {
"value": "2.4 Foreign currency translation(i) Functional and presentation currencyItems included in the consolidated financial statements of each of the group's entities are measured using the currencyof the primary economic environment in which the entity operates ('the functional currency'). The consolidated financialstatements are presented in US Dollars (USD). The functional currency of the parent company is Norwegian Krone (NOK).The parent company financial statements are presented in NOK.(ii) Transactions and balancesForeign currency transactions are translated into the functional currency using the exchange rates at the dates of thetransactions. Foreign exchange gains and losses resulting from the settlement of such transactions, and from the translationof monetary assets and liabilities denominated in foreign currencies at year end exchange rates, are generally recognized inprofit or loss. They are deferred in equity if they relate to qualifying cash flow hedges and qualifying net investment hedgesor are attributable to part of the net investment in a foreign operation.Foreign exchange gains and losses are presented in the consolidated statement of income on a net basis.Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at thedate when the fair value was determined. Translation differences on assets and liabilities carried at fair value are reported aspart of the fair value gain or loss. For example, translation differences on non-monetary assets and liabilities such as equitiesheld at fair value through profit or loss are recognized in profit or loss as part of the fair value gain or loss, and translationdifferences on non-monetary assets such as equities classified as at fair value through other comprehensive income arerecognized in other comprehensive income.(iii) Group companiesThe results and financial position of foreign operations (none of which has the currency of a hyperinflationary economy) thathave a functional currency different from the presentation currency are translated into the presentation currency as follows:assets and liabilities for each balance sheet presented are translated at the closing rate at the date of that balance sheetincome and expenses for each statement of profit or loss and statement of comprehensive income are translated at average exchange rates (unless this is not a reasonable approximation of the cumulative effect of the rates prevailing on the transaction dates, in which case income and expenses are translated at the dates of the transactions), andall resulting exchange differences are recognized in other comprehensive income.On consolidation, exchange differences arising from the translation of any net investment in foreign entities, and ofborrowings are recognized in other comprehensive income. When a foreign operation is sold or any borrowings forming partof the net investment are repaid, the associated exchange differences are reclassified to profit or loss, as part of the gainor loss on sale.Goodwill and fair value adjustments arising on the acquisition of a foreign operation are treated as assets and liabilities of theforeign operation and translated at the closing rate at the reporting date.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-92-3": {
"value": "2.5 Business combinationsThe acquisition method of accounting is used to account for all business combinations, regardless of whether equityinstruments or other assets are acquired. The consideration transferred for the acquisition of a subsidiary comprises the: fair values of the assets transferredliabilities incurred to the former owners of the acquired businessequity interests issued by the groupfair value of any asset or liability resulting from a contingent consideration arrangement, and fair value of any pre-existing equity interest in the subsidiary.Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are, with limitedexceptions, measured initially at their fair values at the acquisition date. The group recognizes any non-controlling interest inthe acquired entity on an acquisition-by-acquisition basis either at fair value or at the non-controlling interest\u2019s proportionateshare of the acquired entity\u2019s net identifiable assets.Acquisition-related costs are expensed as incurred.The excess of the: consideration transferred, amount of any non-controlling interest in the acquired entity, and acquisition-date fair value of any previous equity interest in the acquired entity over the fair value of the net identifiable assets acquired is recorded as goodwill. If those amounts are less than the fair value ofthe net identifiable assets of the business acquired, the difference is recognized directly in profit or loss as a bargain purchase.Where settlement of any part of cash consideration is deferred, the amounts payable in the future are discounted to theirpresent value as at the date of exchange. The discount rate used is the entity\u2019s incremental borrowing rate, being the rate atwhich a similar borrowing could be obtained from an independent financier under comparable terms and conditions.Contingent consideration is classified either as equity or a financial liability. Amounts classified as a financial liability issubsequently remeasured to fair value, with changes in fair value recognized in profit or loss.If the business combination is achieved in stages, the acquisition date carrying value of the acquirer\u2019s previously held equityinterest in the acquire is remeasured to fair value at the acquisition date. Any gains or losses arising from such remeasurementare recognized in profit or loss.If the initial accounting for a business combination is incomplete by the end of the reporting period in which the combinationoccurs, the Group reports provisional amounts for the items for which the accounting is incomplete. Those provisional amountsare adjusted during the measurement period, or additional assets or liabilities are recognized, to reflect new informationobtained about facts and circumstances that existed at the acquisition date that, if known, would have affected the amountsrecognized as of that date.The measurement period ends as soon as the Group receives the necessary information about the facts and circumstancesthat existed as of the acquisition date or learns that the information is not obtainable. However, the measurement periodcannot exceed one year from the acquisition date.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-92-4": {
"value": "2.5 Business combinationsThe acquisition method of accounting is used to account for all business combinations, regardless of whether equityinstruments or other assets are acquired. The consideration transferred for the acquisition of a subsidiary comprises the: fair values of the assets transferredliabilities incurred to the former owners of the acquired businessequity interests issued by the groupfair value of any asset or liability resulting from a contingent consideration arrangement, and fair value of any pre-existing equity interest in the subsidiary.Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are, with limitedexceptions, measured initially at their fair values at the acquisition date. The group recognizes any non-controlling interest inthe acquired entity on an acquisition-by-acquisition basis either at fair value or at the non-controlling interest\u2019s proportionateshare of the acquired entity\u2019s net identifiable assets.Acquisition-related costs are expensed as incurred.The excess of the: consideration transferred, amount of any non-controlling interest in the acquired entity, and acquisition-date fair value of any previous equity interest in the acquired entity over the fair value of the net identifiable assets acquired is recorded as goodwill. If those amounts are less than the fair value ofthe net identifiable assets of the business acquired, the difference is recognized directly in profit or loss as a bargain purchase.Where settlement of any part of cash consideration is deferred, the amounts payable in the future are discounted to theirpresent value as at the date of exchange. The discount rate used is the entity\u2019s incremental borrowing rate, being the rate atwhich a similar borrowing could be obtained from an independent financier under comparable terms and conditions.Contingent consideration is classified either as equity or a financial liability. Amounts classified as a financial liability issubsequently remeasured to fair value, with changes in fair value recognized in profit or loss.If the business combination is achieved in stages, the acquisition date carrying value of the acquirer\u2019s previously held equityinterest in the acquire is remeasured to fair value at the acquisition date. Any gains or losses arising from such remeasurementare recognized in profit or loss.If the initial accounting for a business combination is incomplete by the end of the reporting period in which the combinationoccurs, the Group reports provisional amounts for the items for which the accounting is incomplete. Those provisional amountsare adjusted during the measurement period, or additional assets or liabilities are recognized, to reflect new informationobtained about facts and circumstances that existed at the acquisition date that, if known, would have affected the amountsrecognized as of that date.The measurement period ends as soon as the Group receives the necessary information about the facts and circumstancesthat existed as of the acquisition date or learns that the information is not obtainable. However, the measurement periodcannot exceed one year from the acquisition date.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-127-3": {
"value": "2.6 Revenue recognition(i) Rendering of servicesRevenue from providing services is recognised in the accounting period in which the services are rendered. For fixed-pricecontracts, revenue is recognised based on the actual service provided to the end of the reporting period as a proportion ofthe total services to be provided, because the customer receives and uses the benefits simultaneously. This is determinedbased on the actual labour hours spent relative to the total expected labour hours.Where the contracts include multiple performance obligations, the transaction price is allocated to each performanceobligation based on the stand-alone selling prices. Where these are not directly observable, they are estimated based onexpected cost plus margin.Estimates of revenues, costs or extent of progress toward completion are revised if circumstances change. Any resultingincreases or decreases in estimated revenues or costs are reflected in profit or loss in the period in which the circumstancesthat give rise to the revision become known by management.In the case of fixed-price contracts, the customer pays the fixed amount based on a payment schedule. If the servicesrendered exceed the payment, a contract asset is recognised. If the payments exceed the services rendered, a contractliability is recognised.(ii) Interest incomeInterest income is recognized using the effective interest rate method.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-144-3": {
"value": "2.7 Income taxThe income tax expense or credit for the period is the tax payable on the current period's taxable income, based on theapplicable income tax rate for each jurisdiction, adjusted by changes in deferred tax assets and liabilities attributable totemporary differences and to unused tax losses.The current income tax charge is calculated based on the tax laws enacted or substantively enacted at the end of thereporting period in the countries where the company and its subsidiaries and associates operate and generate taxableincome. Management periodically evaluates positions taken in tax returns with respect to situations in which applicable taxregulation is subject to interpretation. It establishes provisions, where appropriate, based on amounts expected to be paidto the tax authorities.Deferred income tax is provided in full, using the liability method, on temporary differences arising between the tax basesof assets and liabilities and their carrying amounts in the consolidated financial statements. However, deferred tax liabilitiesare not recognized if they arise from the initial recognition of goodwill. Deferred income tax is also not accounted for if itarises from initial recognition of an asset or liability in a transaction other than a business combination that, at the time ofthe transaction, affects neither accounting nor taxable profit or loss. Deferred income tax is determined using tax rates(and laws) that have been enacted or substantially enacted by the end of the reporting period and are expected to applywhen the related deferred income tax asset is realized, or the deferred income tax liability is settled.Deferred tax assets are recognized only if it is probable that future taxable amounts will be available to utilize thosetemporary differences and losses.Deferred tax liabilities and assets are not recognized for temporary differences between the carrying amount and taxbases of investments in foreign operations where the company is able to control the timing of the reversal of the temporarydifferences and it is probable that the differences will not reverse in the foreseeable future.Deferred tax assets and liabilities are offset where there is a legally enforceable right to offset current tax assets and liabilitiesand where the deferred tax balances relate to the same taxation authority. Current tax assets and tax liabilities are offsetwhere the entity has a legally enforceable right to offset and intends either to settle on a net basis, or to realize the assetand settle the liability simultaneously.Current and deferred tax is recognized in profit or loss, except to the extent that it relates to items recognized in othercomprehensive income or directly in equity. In this case, the tax is also recognized in other comprehensive income or directlyin equity, respectively.(i) Investment allowances and similar tax incentivesCompanies within the group may be entitled to claim special tax deductions for investments in qualifying assets or inrelation to qualifying expenditure (e.g. the Research and Development Tax Incentive regime or other investment allowances).The group accounts for such allowances as tax credits, which means that the allowance reduces income tax payable andcurrent tax expense. A deferred tax asset is recognized for unclaimed tax credits that are carried forward as deferredtax assets.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-178-3": {
"value": "2.8 Property, plant and equipmentProperty, plant and equipment are stated at historical cost less accumulated depreciation and accumulated impairmentlosses. Historical cost includes expenditure that is directly attributable to the acquisition of the asset. Subsequent costs are included in the asset\u2019s carrying amount or recognized as a separate asset, as appropriate, onlywhen it is probable that future economic benefits associated with the item will flow to the Group and the cost of the itemcan be measured reliably. All other repairs and maintenance expenses are charged to the consolidated income statement inthe period in which they are incurred.Depreciation is calculated using the straight-line method to allocate the assets\u2019 cost to their residual values over theirestimated useful lives as follows:Fixtures and office equipment: 2 \u2013 5 yearsVehicles: 5 yearsThe estimated useful lives, residual values and depreciation method are reviewed at each year end, with the effect of anychanges in estimate accounted for on a prospective basis.An asset\u2019s carrying amount is written down immediately to its recoverable amount if the asset\u2019s carrying amount is greaterthan its estimated recoverable amount.An item of property, plant and equipment is derecognized upon disposal (i.e., at the date the recipient obtains control)or when no future economic benefits are expected from its use or disposal. Any gain or loss arising on derecognition of theasset (calculated as the difference between the net disposal proceeds and the carrying amount of the asset) is included inthe consolidated income statement when the asset is derecognized.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-197-3": {
"value": "2.9 LeasesThe group leases various offices, equipment and vehicles. Rental contracts are typically made for fixed periods of 6 months to5 years but may have extension options.Contracts may contain both lease and non-lease components. The group allocates the consideration in the contract to thelease and non-lease components based on their relative stand-alone prices. However, for leases of real estate for which thegroup is a lessee, it has elected not to separate lease and non-lease components and instead accounts for these as a singlelease component. Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions.The lease agreements do not impose any covenants other than the security interests in the leased assets that are held by thelessor. Leased assets may not be used as security for borrowing purposes. Assets and liabilities arising from a lease are initially measured on a present value basis. Lease liabilities include the net presentvalue of the following lease payments: fixed payments (including in-substance fixed payments), less any lease incentives receivablevariable lease payment that are based on an index or a rate, initially measured using the index or rate as at the commencement dateamounts expected to be payable by the group under residual value guaranteesthe exercise price of a purchase option if the group is reasonably certain to exercise that option, andpayments of penalties for terminating the lease, if the lease term reflects the group exercising that option. Lease payments to be made under reasonably certain extension options are also included in the measurement of the liability.The lease payments are discounted using the interest rate implicit in the lease. If that rate cannot be readily determined,which is generally the case for leases in the group, the lessee\u2019s incremental borrowing rate is used, being the rate that theindividual lessee would have to pay to borrow the funds necessary to obtain an asset of similar value to the right-of-use assetin a similar economic environment with similar terms, security and conditions.To determine the incremental borrowing rate, the group: where possible, uses recent third-party financing received by the individual lessee as a starting point, adjusted to reflectchanges in financing conditions since third party financing was receiveduses a build-up approach that starts with a risk-free interest rate adjusted for credit risk for leases held by the Group, which does not have recent third-party financing, andmakes adjustments specific to the lease, e.g., term, country, currency and security.The group is exposed to potential future increases in variable lease payments based on an index or rate, which are not includedin the lease liability until they take effect. When adjustments to lease payments based on an index or rate take effect, the leaseliability is reassessed and adjusted against the right-of-use asset. Lease payments are allocated between principal and finance cost. The finance cost is charged to profit or loss over the leaseperiod to produce a constant periodic rate of interest on the remaining balance of the liability for each period.Right-of-use assets are measured at cost comprising the following: the amount of the initial measurement of lease liabilityany lease payments made at or before the commencement date less any lease incentives receivedany initial direct costs, andrestoration costs.Right-of-use assets are generally depreciated over the shorter of the asset's useful life and the lease term on a straight-linebasis. If the group is reasonably certain to exercise a purchase option, the right-of-use asset is depreciated over the underlyingasset\u2019s useful life. Payments associated with short-term leases of equipment and vehicles and all leases of low-value assets are recognized on astraight-line basis as an expense in profit or loss. Short-term leases are leases with a lease term of 12 months or less. Low-valueassets comprise IT equipment and small items of office furniture.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-241-3": {
"value": "2.10 Intangible assets(i) GoodwillGoodwill is measured as described in note 2.5. Goodwill on acquisitions of subsidiaries is included in intangible assets.Goodwill is not amortized but it is tested for impairment annually, or more frequently if events or changes in circumstancesindicate that it might be impaired and is carried at cost less accumulated impairment losses. Gains and losses on the disposalof an entity include the carrying amount of goodwill relating to the entity sold.Goodwill is allocated to cash-generating units for the purpose of impairment testing. The allocation is made to thosecash-generating units or groups of cash-generating units that are expected to benefit from the business combination inwhich the goodwill arose. The units or groups of units are identified at the lowest level at which goodwill is monitored forinternal management purposes (note 13).(ii) Customer relationsThe customer contracts were acquired as part of a business combination. They are recognized at their fair value at the dateof acquisition and are subsequently amortized on a straight-line based on the timing of projected cash flows of the contractsover their estimated useful lives of 5-15 years. (iii) PatentsThe patents were acquired as part of a business combination. They are recognized at their fair value at the date ofacquisition and are subsequently amortized on a straight-line based on the timing of projected cash flows of the contractsover their estimated useful lives of 15 years.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-242-4": {
"value": "(i) GoodwillGoodwill is measured as described in note 2.5. Goodwill on acquisitions of subsidiaries is included in intangible assets.Goodwill is not amortized but it is tested for impairment annually, or more frequently if events or changes in circumstancesindicate that it might be impaired and is carried at cost less accumulated impairment losses. Gains and losses on the disposalof an entity include the carrying amount of goodwill relating to the entity sold.Goodwill is allocated to cash-generating units for the purpose of impairment testing. The allocation is made to thosecash-generating units or groups of cash-generating units that are expected to benefit from the business combination inwhich the goodwill arose. The units or groups of units are identified at the lowest level at which goodwill is monitored forinternal management purposes (note 13).",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-259-3": {
"value": "2.11 Impairment of assetsGoodwill and intangible assets that have an indefinite useful life are not subject to amortization and are tested annually forimpairment, or more frequently if events or changes in circumstances indicate that they might be impaired. Other assetsare tested for impairment whenever events or changes in circumstances indicate that the carrying amount may not berecoverable. An impairment loss is recognized for the amount by which the asset\u2019s carrying amount exceeds its recoverableamount. The recoverable amount is the higher of an asset\u2019s fair value less costs of disposal and value in use. For thepurposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cashinflows which are largely independent of the cash inflows from other assets or groups of assets (cash-generating units).Non-financial assets other than goodwill that suffered an impairment are reviewed for possible reversal of the impairment atthe end of each reporting period.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-269-3": {
"value": "2.12 Financial assets The Group classifies its financial assets at amortized cost or fair value based on the entity\u2019s business model for managing thefinancial assets and the contractual cash flow characteristics of the financial assets. The Group applies the IFRS 9 simplifiedapproach to measuring expected credit losses which uses a lifetime expected loss allowance for all trade receivables andcontract assets.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-274-3": {
"value": "2.13 Trade receivablesTrade receivables are amounts receivable from customers for billing in the ordinary course of business. Trade receivablesare recognized initially at fair value and subsequently measured at amortized cost using the effective interest method,less provision for impairment losses. The Group measures the loss allowance for trade receivables based on the expectedcredit loss model using a provision matrix by reference to past default experience of the debtor and an analysis of thedebtor\u2019s current financial position, adjusted for factors that are specific to the debtors and general economic conditions ofthe industry in which the debtors operate. The Group writes off a trade receivable when there is information indicating thatthe debtor is in severe financial difficulty and there is no realistic prospect of recovery, e.g., when the debtor has been placedunder liquidation or has entered bankruptcy proceedings. The amount of the provision is the difference between the asset\u2019scarrying amount and the present value of estimated future cash flows, discounted at the effective interest rate.The carrying amount of the asset is reduced using an allowance account and the amount of the loss is recognized in theconsolidated income statement within other operating expenses. When a trade receivable is uncollectible, it is written offagainst the allowance account for trade receivables. Subsequent recoveries of amounts previously written off are creditedagainst other operating expenses in the consolidated income statement.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-288-3": {
"value": "2.14 Cash and cash equivalentsFor the purpose of consolidated statement of cash flows, cash and cash equivalents comprise cash at banks and on handand short-term deposits with original maturity of three months or less, which are subject to an insignificant risk of changesin value.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-292-2": {
"value": "2.15 Balance sheet classificationThe Group presents assets and liabilities in the statement of financial position based on current/non-current classification.An asset is current when it is:Expected to be realized or intended to be sold or consumed in the normal operating cycle.Held primarily for the purpose of trading.Expected to be realized within twelve months after the reporting period; orCash or cash equivalent unless restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period.All other assets are classified as non-current.A liability is current when:It is expected to be settled in the normal operating cycle. It is held primarily for the purpose of trading.It is due to be settled within twelve months after the reporting period; orThere is no unconditional right to defer the settlement of the liability for at least twelve months after the reporting period.The Group classifies all other liabilities as non-current.2.23 Prior-year informationThe presentation of certain prior year information has been reclassified to conform to the current year presentation.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAdditionalInformationExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-308-3": {
"value": "2.16 Trade and other payablesThese amounts represent liabilities for goods and services provided to the group prior to the end of the financial year whichare unpaid. The amounts are unsecured and are usually paid within 30 days of recognition. Trade and other payables arepresented as current liabilities unless payment is not due within 12 months after the reporting period. They are recognizedinitially at their fair value and subsequently measured at amortized cost using the effective interest method.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-313-3": {
"value": "2.17 Provisions Provisions for legal claims, service warranties and make good obligations are recognized when the group has a present legalor constructive obligation as a result of past events, it is probable that an outflow of resources will be required to settle theobligation, and the amount can be reliably estimated. Provisions are not recognized for future operating losses.Where there are several similar obligations, the likelihood that an outflow will be required in settlement is determined byconsidering the class of obligations. A provision is recognized even if the likelihood of an outflow with respect to any one itemincluded in the same class of obligations may be small.Provisions are measured at the present value of management\u2019s best estimate of the expenditure required to settle thepresent obligation at the end of the reporting period. The discount rate used to determine the present value is a pre-tax ratethat reflects current market assessments of the time value of money and the risks specific to the liability. The increase in theprovision due to the passage of time is recognized as interest expense.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-324-3": {
"value": "2.18 Employee benefits(i) Pension obligationsThe Group currently has defined contribution plans only. For defined contribution plans, the group pays contributions topublicly or privately administered pension insurance plans on a mandatory, contractual or voluntary basis. The group has nofurther payment obligations once the contributions have been paid. The contributions are recognized as employee benefitexpense when they are due. Prepaid contributions are recognized as an asset to the extent that a cash refund or a reductionin the future payments is available.(ii) Other employees\u2019 benefit obligationsLiabilities for wages and salaries, including non-monetary benefits, annual leave and accumulating sick leave that areexpected to be settled wholly within 12 months after the end of the period in which the employees render the related serviceare recognized in respect of employees\u2019 services up to the end of the reporting period and are measured at the amountsexpected to be paid when the liabilities are settled. These liabilities are presented as a current liability and included in tradeand other payables.In some countries, the group also has liabilities for end of service benefits that are not expected to be settled wholly within12 months after the end of the period in which the employees render the related service. These obligations are thereforemeasured as the present value of expected future payments to be made in respect of services provided by employees upto the end of the reporting period, using the projected unit credit method. Consideration is given to expected future wageand salary levels, experience of employee departures and periods of service. Expected future payments are discountedusing market yields at the end of the reporting period of high-quality corporate bonds with terms and currencies that match,as closely as possible, the estimated future cash outflows.Remeasurements as a result of experience adjustments and changes in actuarial assumptions are recognized in profit orloss. The provision relating to end of service benefits is disclosed as a non-current liability.(iii) Bonus plansThe group recognizes a liability and an expense for bonuses based on a formula that takes into consideration the profitattributable to the company\u2019s shareholders after certain adjustments. The group recognizes a provision where contractuallyobliged or where there is a past practice that has created a constructive obligation.(iv) Share-based paymentsShare-based compensation benefits are provided to employees via the employee option plan. Information relating to theseschemes is set out in note 16. Employee optionsThe fair value of options granted under the employee option plan is recognized as an employee benefits expense, with acorresponding increase in equity. The total amount to be expensed is determined by reference to the fair value of the optionsgranted:including any market performance conditions (e.g., the entity\u2019s share price)excluding the impact of any service and non-market performance vesting conditions (e.g. profitability, sales growth targets and remaining an employee of the entity over a specified time period), andincluding the impact of any non-vesting conditions (e.g., the requirement for employees to save or hold shares for a specific period). The total expense is recognized over the vesting period, which is the period over which all the specified vesting conditionsare to be satisfied. At the end of each period, the entity revises its estimates of the number of options that are expected tovest based on the non -market vesting and service conditions. It recognizes the impact of the revision to original estimates,if any, in profit or loss, with a corresponding adjustment to equity.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-350-4": {
"value": "(iv) Share-based paymentsShare-based compensation benefits are provided to employees via the employee option plan. Information relating to theseschemes is set out in note 16. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-366-3": {
"value": "2.19 EquityOrdinary shares are classified as equity. Incremental costs directly attributable to the issue of new shares or options areshown in equity as a deduction, net of tax, from the proceeds.Where any group company purchases the company\u2019s equity instruments (treasury shares), for example as the result of ashare buy-back or a share-based payment plan, the consideration paid, including any directly attributable incremental costs(net of income taxes), is deducted from equity attributable to the owners of the Company as treasury shares until the sharesare cancelled or reissued. Where such ordinary shares are subsequently reissued, any consideration received, net of anydirectly attributable incremental transaction costs and the related income tax effects, is included in equity attributable to theowners of the Company.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-375-3": {
"value": "2.20 DividendsProvision is made for any dividend declared, being appropriately authorized and no longer at the discretion of the entity,on or before the end of the reporting period but not distributed at the end of the reporting period.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-378-3": {
"value": "2.21 Earnings per share(i) Basic earnings per shareBasic earnings per share is calculated by dividing:the profit attributable to owners of the company, excluding any costs of servicing equity other than ordinary sharesby the weighted average number of ordinary shares outstanding during the financial year, adjusted for bonus elements inordinary shares issued during the year and excluding treasury shares(ii) Diluted earnings per shareDiluted earnings per share adjusts the figures used in the determination of basic earnings per share to take into account:the after-income tax effect of interest and other financing costs associated with dilutive potential ordinary shares, andthe weighted average number of additional ordinary shares that would have been outstanding assuming the conversionof all dilutive potential ordinary shares.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-389-2": {
"value": "2.22 Events after the balance sheet date New information on the Group's positions at the balance sheet date is considered in the annual financial statements.Events after the balance sheet date that do not affect the Group's position at the balance sheet date, but which will affect theGroup's position in the future, are stated if significant. Note 28. Events after the reporting periodSubsequent to balance sheet date, on 18 April 2023, the Company has completed the acquisition of 100 percent of the shares in multi-disciplinary engineering consultancy and software company AGR AS (\u201cAGR\u201d). The acquisition will bolster ABL Group\u2019s offering within well and reservoir consultancy, enhances the group\u2019s position supporting operators\u2019 digitalisation and decarbonisation plans, and expand its opex-driven offshore energy exposure. The company is headquartered in Oslo, Norway, with additional offices in Stavanger, Bergen and Troms\u00f8 in Norway; Perth, Western Australia; and Aberdeen, UK. AGR consists of 377 personnel, of which 196 are AGR employees, and 181 are associates/independent consultants. The transaction values AGR at NOK 262.5 million (equivalent to USD 25.1 million at current FX rates) on a cash and debt free basis. The equity purchase price of NOK 277.8 million (USD 26.5 million), which includes a NOK 15.3 million (USD 1.5 million) adjustment for net cash and normalised net working capital in AGR, is based on a \u201clocked box\u201d balance sheet as of 31 December 2022, and further adjusted for leakage inter alia from carve-out transactions and excess cash distribution.Details of the preliminary purchase consideration, the net assets acquired and goodwill are as follows:The following table summarises fair value of purchase consideration:Amounts in USD thousandsPurchase considerationCash consideration 509 Consideration shares 28,456 Total purchase consideration 28,964 The purchase price consideration consists of a combination of cash consideration and consideration shares in the Company as follows:\u2022 NOK 272.5 million settled through issuance of 18,166,667 ordinary ABL Group shares (the \u201cConsideration Shares\u201d), representing 14.8% of outstanding shares post-issue. The fair value of the consideration shares of USD 28.5 million, is based on the share price of the Company on 18 April 2023 of NOK 16.4 per share, which was the closing share price on the completion day of the acquisition.\u2022 NOK 5.3 million (USD 0.5 million) (the \u201cCash Consideration\u201d), settled in cash on completionThe following table summarises fair value of net assets acquired:Amounts in USD thousandsFair value of net assets acquiredProperty, plant and equipment 266 Right of use assets 1,236 Intangible assets - internally generated softwares 2,418 Intangible assets - brand and customer relations 8,110 Deferred tax assets 3,535 Trade and other receivables 10,702 Contract assets 5,201 Cash and cash equivalents 5,902 Trade and other payables (14,663)Deferred tax liabilities (1,992)Long term liabilities (1,545)Net identifiable assets acquired 19,170 Leakage adjustment (6,909)Non-controlling interests (3,489)Goodwill 20,193 Net assets acquired 28,964Net cash flow on acquisitionCash acquired 5,902 Cash paid (509)Net cash flow 5,393 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-395-2": {
"value": "Note 3. Significant accounting estimates and judgementsIn applying the Group\u2019s accounting policies, which are described in note 2, management is required to make judgments,estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from othersources. The estimates and associated assumptions are based on historical experience and other factors that are relevant.Actual results may differ from these estimates.The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates arerecognized in the period in which the estimate is revised if the revision affects only that period or in the period of the revisionand future periods if the revision affects both current and future periods.3.1 Critical judgements in applying the Group\u2019s accounting policies The following are the critical judgments, apart from those involving estimations (which are presented below separately),that management have made in the process of applying the Group\u2019s accounting policies and that have the most significanteffect on the amounts recognized in the consolidated financial statements.(i) Control over subsidiariesNote 26 describes that certain subsidiaries in UAE, Qatar and Malaysia are subsidiary of the Group even though the Grouphas only 49% ownership interest. The remaining ownership interests are held by local sponsors in accordance with statutoryregulations of those countries.The directors of the Company assessed whether the Group has control over those subsidiaries based on whether theGroup has the practical ability to direct the relevant activities of subsidiaries unilaterally. In making their judgement,the directors considered the Group\u2019s absolute size of holding in those subsidiaries and the relative size of and dispersion ofthe shareholdings owned by the other shareholders.Through trust agreements with the respective local sponsors, the Group controls 100% of the financial and ownership rightsof those entities. The Group has ownership over all the assets of both entities, with all dividends, proceeds of sale etc.belonging solely to the Group. After assessment, the directors concluded that the Group has full power of the investee, is fully exposed to variable returnsfrom its involvement with the investee and could use its power over the investee to affect the amount of the investor'sreturns, those entities have been fully consolidated in the consolidated financial statements of the Group, and the 51%owned by the local sponsors have not been treated as a non-controlling interest.3.2 Key sources of estimation uncertaintyThe key assumptions concerning the future, and other key sources of estimation uncertainty at the reporting date, that havea significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financialyear, are discussed below.(ii) Income taxesThe Group is subject to income tax in several jurisdictions and significant judgement is required in determining the provisionfor income taxes. During the ordinary course of business, there are transactions and calculations for which the ultimate taxdetermination is uncertain. As a result, the Group recognizes tax liabilities based on estimates of whether additional taxesand interest will be due. The company believes that its accruals for tax liabilities are adequate for all open audit years basedon its assessment of many factors including experience and interpretations of tax law. This assessment relies on estimatesand assumptions and may involve a series of complex judgments about future events. To the extent that the final taxoutcome of these matters is different than the amounts recorded, such differences will impact income tax expense in theperiod in which such determination is made.Deferred tax assets are recognized for all unused tax losses to the extent that it is probable that taxable profit will be availableagainst which the losses can be utilized. Significant management judgement is required to determine the amount of deferredtax assets that can be recognized, based upon the likely timing and level of future taxable profits together with future taxplanning strategies.(iii) Impairment of non-financial assetsAn impairment exists when the carrying value of an asset or cash generating unit exceeds its recoverable amount, which isthe higher of its fair value less costs of disposal and its value in use. The fair value less costs of disposal calculation is basedon available data from binding sales transactions in an arm\u2019s length transaction of similar assets or observable market pricesless incremental costs for disposing the asset. The value in use for calculation is based on a discounted cash flow model.The cash flows are derived from the forecast for the next five years and do not include restructuring activities that the Groupis not yet committed to or significant future investments that will enhance the asset\u2019s performance of the cash-generatingunit being tested.The recoverable amount is most sensitive to the discount rate used for the discounted cash flow model as well as theexpected future cash inflows and the growth rate used for extrapolation purposes. Further details of the key assumptions applied in the impairment assessment of goodwill are given in Note 13 to theconsolidated financial statements.(iv) Employee compensation plansThe Group measures the cost of equity-settled transactions with employees by reference to the fair value of the equityinstruments at the date at which they are granted. Estimating fair value for share-based payment transactions requiresdetermining the most appropriate valuation model, which is dependent on the terms and conditions of the grant.This estimate also requires determining the most appropriate inputs to the valuation model including the expected life ofthe share option, volatility and dividend yield and making assumptions about them. The assumptions and models used forestimating fair value for share-based payment transactions are disclosed in Note 16 to the consolidated financial statements.(v) Impairment of financial assetsThe Group assesses at each reporting date whether there is any objective evidence that a financial asset or a group offinancial assets is impaired. A financial asset or a group of financial assets is deemed to be impaired if, and only if, there isobjective evidence of impairment. Evidence of impairment may include indications that the debtor or a group of debtors is experiencing significant financialdifficulty, default or delinquency in interest or principal payments; the probability that they will enter bankruptcy or otherfinancial reorganization, and observable data indicating that there is a measurable decrease in the estimated future cashflows, such as changes in arrears or general changes in the economic conditions that correlate with defaults. The Group measures the loss allowance on amounts due from customer at an amount equal to lifetime expected creditlosses (ECL). When measuring ECL, the group uses reasonable and supportable forward-looking information, which isbased on assumptions for the future movement of different economic drivers and how these drivers will affect each other.Further details of the key assumptions applied in the impairment assessment are given in Note 23 to the consolidatedfinancial statements.(vi) Customer contracts and patentsThe customer contracts and patents were acquired as part of a business combination. They are recognised at theirfair value at the date of acquisition and are subsequently amortised on a straight-line over their estimated useful lives.Estimating fair value for customer contracts and patents requires determining the most appropriate valuation model.This estimate also requires determining the most appropriate inputs to the valuation model including the expectedlife of these assets, estimated future cash flow, growth rates, discount rates and making assumptions about them.Further details of the key assumptions for estimating fair value for customer contracts and patents are disclosed in Note 7to the consolidated financial statements.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-480-2": {
"value": "Note 4. Revenue from contracts with customersThe group derives revenue from contracts with customers for the consultancy services over time provided to the energy, shipping and insurance industries and includes reimbursement of expenses and related services. This is consistent with the revenue information that is disclosed for each reportable segment under IFRS 8 (note 25). It excludes dividends, interest income and intra-group transactions.Amounts in USD thousands 2022 2021Consultancy services 159,239 145,190 Reimbursement of expenses 7,721 5,291 Other 937 267 Total 167,897 150,748 Assets and liabilities related to contracts with customersThe Group has recognised the following assets and liabilities related to contracts with customers.Amounts in USD thousands 31 December 2022 31 December 2021Contract assetsContract assets related to contracts with customers 13,537 18,240 Loss allowance (143) (139)Total 13,394 18,101 Contract liabilitiesContract liabilities related to contracts with customers 1,535 949 The contract assets primarily relate to the Group\u2019s rights to consideration for work completed but not billed at the reporting date. The group also recognised a loss allowance for contract assets in accordance with IFRS 9, refer note 23 for further information. The contract assets are transferred to trade receivables when the rights become unconditional. This usually occurs when the Group issues an invoice to the customer. The contract liabilities primarily relate to the advance consideration received from customers, for which revenue is recognised over time.The vast majority of the Group\u2019s consulting service contracts are billed based on the time incurred. As permitted under IFRS 15, the transaction price allocated to unsatisfied contracts is not disclosed, for which the practical expedient applies. Whilst the Group incurs costs that are necessary to facilitate a sale, those costs would have been incurred even if the customer decided not to execute the contract and therefore have not been capitalised.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-480-3": {
"value": "Note 4. Revenue from contracts with customersThe group derives revenue from contracts with customers for the consultancy services over time provided to the energy, shipping and insurance industries and includes reimbursement of expenses and related services. This is consistent with the revenue information that is disclosed for each reportable segment under IFRS 8 (note 25). It excludes dividends, interest income and intra-group transactions.Amounts in USD thousands 2022 2021Consultancy services 159,239 145,190 Reimbursement of expenses 7,721 5,291 Other 937 267 Total 167,897 150,748 Assets and liabilities related to contracts with customersThe Group has recognised the following assets and liabilities related to contracts with customers.Amounts in USD thousands 31 December 2022 31 December 2021Contract assetsContract assets related to contracts with customers 13,537 18,240 Loss allowance (143) (139)Total 13,394 18,101 Contract liabilitiesContract liabilities related to contracts with customers 1,535 949 The contract assets primarily relate to the Group\u2019s rights to consideration for work completed but not billed at the reporting date. The group also recognised a loss allowance for contract assets in accordance with IFRS 9, refer note 23 for further information. The contract assets are transferred to trade receivables when the rights become unconditional. This usually occurs when the Group issues an invoice to the customer. The contract liabilities primarily relate to the advance consideration received from customers, for which revenue is recognised over time.The vast majority of the Group\u2019s consulting service contracts are billed based on the time incurred. As permitted under IFRS 15, the transaction price allocated to unsatisfied contracts is not disclosed, for which the practical expedient applies. Whilst the Group incurs costs that are necessary to facilitate a sale, those costs would have been incurred even if the customer decided not to execute the contract and therefore have not been capitalised.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-479-2": {
"value": "Note 5. Staff costsAmounts in USD thousands 2022 2021Salaries and wages 62,995 60,996 Payroll and social security costs 7,616 7,210 Employee's end of service and pension benefits 2,322 2,117 Share-based payments 1,397 1,475 Other personnel costs 13,796 10,180 Total 88,126 81,978 Average number of employees 797 704 The Group's pension obligations are limited to annual defined contribution plans, beside end of service benefits described in note 18. ABL Group meets the Norwegian requirements for mandatory occupational pension (\"obligatorisk tjenestepensjon\"). ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfClaimsAndBenefitsPaidExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-479-3": {
"value": "Note 5. Staff costsAmounts in USD thousands 2022 2021Salaries and wages 62,995 60,996 Payroll and social security costs 7,616 7,210 Employee's end of service and pension benefits 2,322 2,117 Share-based payments 1,397 1,475 Other personnel costs 13,796 10,180 Total 88,126 81,978 Average number of employees 797 704 The Group's pension obligations are limited to annual defined contribution plans, beside end of service benefits described in note 18. ABL Group meets the Norwegian requirements for mandatory occupational pension (\"obligatorisk tjenestepensjon\"). ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-481-2": {
"value": "Note 6. Other operating expensesAmounts in USD thousands 2022 2021Subcontractors cost 37,765 35,372 Office lease and maintenance expenses 1,963 2,385 Insurance cost 2,637 2,688 Cost of recharged expenses 6,781 3,823 Transaction costs related to acquisition 357 76 General and administrative expenses 14,412 13,261 Total 63,915 57,605 1Remuneration to auditorsAudit 1,020 796 Other assurance services 48 61Other services 278 - Total 1,346 857 1 All fees are exclusive of VAT",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-481-3": {
"value": "Note 6. Other operating expensesAmounts in USD thousands 2022 2021Subcontractors cost 37,765 35,372 Office lease and maintenance expenses 1,963 2,385 Insurance cost 2,637 2,688 Cost of recharged expenses 6,781 3,823 Transaction costs related to acquisition 357 76 General and administrative expenses 14,412 13,261 Total 63,915 57,605 1Remuneration to auditorsAudit 1,020 796 Other assurance services 48 61Other services 278 - Total 1,346 857 1 All fees are exclusive of VAT",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-481-4": {
"value": "Note 6. Other operating expensesAmounts in USD thousands 2022 2021Subcontractors cost 37,765 35,372 Office lease and maintenance expenses 1,963 2,385 Insurance cost 2,637 2,688 Cost of recharged expenses 6,781 3,823 Transaction costs related to acquisition 357 76 General and administrative expenses 14,412 13,261 Total 63,915 57,605 1Remuneration to auditorsAudit 1,020 796 Other assurance services 48 61Other services 278 - Total 1,346 857 1 All fees are exclusive of VAT",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-481-5": {
"value": "Note 6. Other operating expensesAmounts in USD thousands 2022 2021Subcontractors cost 37,765 35,372 Office lease and maintenance expenses 1,963 2,385 Insurance cost 2,637 2,688 Cost of recharged expenses 6,781 3,823 Transaction costs related to acquisition 357 76 General and administrative expenses 14,412 13,261 Total 63,915 57,605 1Remuneration to auditorsAudit 1,020 796 Other assurance services 48 61Other services 278 - Total 1,346 857 1 All fees are exclusive of VAT",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-482-2": {
"value": "Note 7. Business combinationsOn 11 July 2022, ABL Group ASA acquired 100 percent of the shares of energy and engineering consultancy Add Energy. The acquisition broadens ABL Group\u2019s service offering, enhances recurring revenue services in the opex phase and gains entry into digital optimisation, carbon storage and energy efficiency services that are crucial to the energy transition.Details of the purchase consideration, the net assets acquired and gain on bargain purchase are as follows:Amounts in USD thousands Fair value of net assets acquiredProperty, plant and equipment 191Intangible assets \u2013 internally generated softwares 337Intangible assets \u2013 patents 1,386Intangible assets \u2013 customer relations 678Right of use assets 729Investment in associates 29Deferred tax 283Trade and other receivables 6,551Contract assets 1,103Cash and cash equivalents 408Trade and other payables (6,436)Deferred tax liabilities (408)Net identifiable assets acquired 4,850Non-controlling interests 441Goodwill -Net assets acquired 5,290Amounts in USD thousands Purchase ConsiderationCash consideration 153Contingent cash consideration 1,229Consideration shares 2,020Total purchase consideration 3,402Amounts in USD thousands Gain on bargain purchaseFair value of identifiable net assets acquired 5,290Less: purchase consideration (3,402)Gain on bargain purchase 1,888Amounts in USD thousands Net cash flow on acquisition of subsidiariesCash acquired 408Cash paid (991)Net cash outflow \u2013 investing activities (583)The purchase consideration consists of a combination of cash consideration, shares and conditional payments. The share purchase was settled through a NOK 1.75 million cash consideration to Add Energy\u2019s shareholders. ABL Group also acquired substantially all interest-bearing debt in Add Energy from its main lender DNB. The debt purchase was settled through issuance of NOK 20 million in ABL Group ASA shares to DNB. 1,582,279 new shares were issued, with the subscription price per new share set to NOK 12.64 based on the 15-day value-weighted average price of ABL Group ASA shares as of 8 July 2022.At the transaction date Add Energy had a claim in the amount of approximately USD 1.6 million against a client which was significantly past due. As per the terms of sale and purchase agreement, if the amount is recovered from the client, the group has agreed to make payment of additional purchase consideration totalling up to 75% of the claim to DNB and Add Energy\u2019s former shareholders. Subsequent to the acquisition, the Company has received full settlement of the claim from the client. The full nominal value of the receivables has been used as an approximate to fair value, with a corresponding provision for the contingent payment as part of the transaction. The Company identified USD 2.1 million in value which can be allocated to the patents and customer relations, offset by deferred tax of USD 0.4 million. The Company has an US patent with duration of 20 years first granted in 2017 in Relief Well Injection Spool, a subsea well control device. The company receives cash from this patent from its US partner. The fair value of the patent was calculated by discounting projected cash flows in the years 2023 to 2037 which is based on the historical cash flow since the patent first granted and applying an annual growth rate of 2%. The cash flows were discounted using weighted average cost of capital of 21.1%. The fair value of the customer relations within the business units \u2013 asset integrity, well operations and well control were calculated by discounting projected cash flows in the years 2023 to 2037 which is based on the historical cash flow in 2022 and applying a normal growth rate of 2%. The churn rate for business units \u2013 asset integrity, well operations and well control set to 10%, 6.7% and 20% respectively. The cash flows were discounted using weighted average cost of capital of 21.1%.There were no other separately identifiable intangible assets or fair value adjustments recognised on the acquisition. The book value of acquired assets and liabilities has been considered the fair value.If new information obtained within one year of the date of acquisition about facts and circumstances that existed at the date of acquisition identifies adjustments to the above amounts, or any additional provisions that existed at the date of acquisition, then the accounting for the acquisition will be revised.As the purchase consideration was lower than the fair value of the acquired net assets, the purchase price allocation resulted in gain from bargain purchase of USD 1.9 million recognised in the consolidated income statement. The acquisition of a consulting business primarily involved the acquisition of human capital with special skills and expected synergies to be achieved from integrating with the Group's existing business.The purchase consideration was lower than the fair value of the acquired net assets as measured by accounting standards, of the acquired net assets. Add Energy had been loss making prior to the acquisition which constituted large parts of its equity capital. Add Energy was not able to achieve a sufficient return on its\u2019 equity capital. The purchase consideration was lower than the fair value of the acquired net assets, as measured by accounting standards, mainly due to low return on equity capital achieved by Add Energy.The fair value of acquired trade receivables on acquisition is USD 3.8 million. The gross contractual amount for trade receivables due is USD 4.0 million, with a loss allowance of USD 0.2 million.Impact of acquisitions on the results of the groupAdd Energy was consolidated as of 11 July 2022. The Group incurred acquisition-related costs of USD 0.3 million on legal fees and due diligence. These costs have been included in other operating expenses in the consolidated income statement.If the acquisition had occurred on 1 January 2022, consolidated pro-forma revenue and net profit after tax for the year ended 31 December 2022 would have been USD 179.2 million and USD 2.4 million respectively.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-484-2": {
"value": "Note 8. Financial itemsAmounts in USD thousands 2022 2021Finance incomeInterest income 100 1 Other finance income 69 111 Total 169 112 Finance expensesInterest on obligations under finance leases 297 225 Interest expenses 1,077 479 Other finance expenses 37 61Total 1,411 765 Net foreign exchange gain (loss)Net foreign exchange gain (loss) (2,507) (592)Total (2,507) (592)Net foreign exchange gain includes unrealised foreign currency gain related to bank accounts in the company and its subsidiaries, which have bank accounts in different currencies than their functional currencies.Long term loans to subsidiaries have been assessed to be a part of the net investments in the subsidiaries. In compliance with IAS 21, the unrealised currency effects related to these loans have been recognised in foreign currency translation reserve in the consolidated statement of other comprehensive income.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-484-3": {
"value": "Note 8. Financial itemsAmounts in USD thousands 2022 2021Finance incomeInterest income 100 1 Other finance income 69 111 Total 169 112 Finance expensesInterest on obligations under finance leases 297 225 Interest expenses 1,077 479 Other finance expenses 37 61Total 1,411 765 Net foreign exchange gain (loss)Net foreign exchange gain (loss) (2,507) (592)Total (2,507) (592)Net foreign exchange gain includes unrealised foreign currency gain related to bank accounts in the company and its subsidiaries, which have bank accounts in different currencies than their functional currencies.Long term loans to subsidiaries have been assessed to be a part of the net investments in the subsidiaries. In compliance with IAS 21, the unrealised currency effects related to these loans have been recognised in foreign currency translation reserve in the consolidated statement of other comprehensive income.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-484-4": {
"value": "Note 8. Financial itemsAmounts in USD thousands 2022 2021Finance incomeInterest income 100 1 Other finance income 69 111 Total 169 112 Finance expensesInterest on obligations under finance leases 297 225 Interest expenses 1,077 479 Other finance expenses 37 61Total 1,411 765 Net foreign exchange gain (loss)Net foreign exchange gain (loss) (2,507) (592)Total (2,507) (592)Net foreign exchange gain includes unrealised foreign currency gain related to bank accounts in the company and its subsidiaries, which have bank accounts in different currencies than their functional currencies.Long term loans to subsidiaries have been assessed to be a part of the net investments in the subsidiaries. In compliance with IAS 21, the unrealised currency effects related to these loans have been recognised in foreign currency translation reserve in the consolidated statement of other comprehensive income.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-484-5": {
"value": "Note 8. Financial itemsAmounts in USD thousands 2022 2021Finance incomeInterest income 100 1 Other finance income 69 111 Total 169 112 Finance expensesInterest on obligations under finance leases 297 225 Interest expenses 1,077 479 Other finance expenses 37 61Total 1,411 765 Net foreign exchange gain (loss)Net foreign exchange gain (loss) (2,507) (592)Total (2,507) (592)Net foreign exchange gain includes unrealised foreign currency gain related to bank accounts in the company and its subsidiaries, which have bank accounts in different currencies than their functional currencies.Long term loans to subsidiaries have been assessed to be a part of the net investments in the subsidiaries. In compliance with IAS 21, the unrealised currency effects related to these loans have been recognised in foreign currency translation reserve in the consolidated statement of other comprehensive income.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-486-2": {
"value": "Note 9. TaxesAmounts in USD thousands 2022 2021Income tax expenses on ordinary pre-tax profitCurrent year income tax expenses 2,572 1,404 Withholding taxes 1,359 1,280 Changes in deferred tax 470 281 Total 4,401 2,965 Income tax expenses on other comprehensive income elements (729) (343)Total (729) (343)Deferred tax assetsDeferred tax on temporary differences 1,744 1,708 Total deferred tax assets 1,744 1,708 Movement in the deferred tax assetsAt 1 January 1,708 1,395 Movement to income statement (122) 313 Increase as a result of a business combination 159 - Exchange differences - (1)At 31 December 1,744 1,708 Deferred tax liabilitiesDeferred tax on temporary differences 2,516 1,259 Total deferred tax liabilities 2,516 1,259 Movement in the deferred tax liabilitiesAt 1 January 1,259 682 Movement to income statement 1,259 971 Movement to reserve - (396)Exchange differences (2) 2 At 31 December 2,516 1,259 Amounts in USD thousands 2022 2021Reconciliation of the effective tax rate:Profit before income tax 10,654 6,184 Income tax using the Group's domestic tax rate of 22% (2021 - 22%) 2,344 1,360 Effect of non-deductible expenses or non-taxable income 2 924 Effect of tax rates in other countries (600) (907)Deferred tax assets not recognised 594 274 Withholding taxes 1,359 1,280 Utilisation or recognition of previously unrecognised tax losses (79) (102)Income tax related to prior years 781 136 Income tax expense recognised in profit or loss 4,401 2,965 The Group has recognized deferred tax assets in respect of carry forward losses of its various subsidiaries as at 31 December 2022 and 2021. Management\u2019s projections of future taxable income and tax optimization strategies support the assumption that it is probable that sufficient taxable income will be available to utilise these deferred tax assets.Deferred tax assets on the tax losses relating to certain subsidiaries have not been recognized by the Group, due to uncertainty of its recoverability. The use of these tax losses is subject to the certain provisions of the tax legislation of the respective countries in which the companies operate. The deferred tax assets not recognised of USD 594 thousands stated above is mainly related to tax losses carry forward. Deferred taxes on unrealised foreign exchange gain or loss relating to long terms loans considered as net investment in subsidiaries are recognised in other comprehensive income and presented within equity in the foreign currency translation reserve. Other than these, the change in deferred tax assets and liabilities is primarily recorded in the consolidated income statement.Deferred tax asset and deferred tax liabilities are presented separately due to different tax regimes.Withholding taxes are included in the income tax expenses, to the extent that a income tax credit is available. The effect of the tax credit is reflected in the tax expense when there is reasonable assurance that the tax credit will be approved, which in many cases will be in a subsequent period.Goodwill is not deductible for tax purposes.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-486-3": {
"value": "Note 9. TaxesAmounts in USD thousands 2022 2021Income tax expenses on ordinary pre-tax profitCurrent year income tax expenses 2,572 1,404 Withholding taxes 1,359 1,280 Changes in deferred tax 470 281 Total 4,401 2,965 Income tax expenses on other comprehensive income elements (729) (343)Total (729) (343)Deferred tax assetsDeferred tax on temporary differences 1,744 1,708 Total deferred tax assets 1,744 1,708 Movement in the deferred tax assetsAt 1 January 1,708 1,395 Movement to income statement (122) 313 Increase as a result of a business combination 159 - Exchange differences - (1)At 31 December 1,744 1,708 Deferred tax liabilitiesDeferred tax on temporary differences 2,516 1,259 Total deferred tax liabilities 2,516 1,259 Movement in the deferred tax liabilitiesAt 1 January 1,259 682 Movement to income statement 1,259 971 Movement to reserve - (396)Exchange differences (2) 2 At 31 December 2,516 1,259 Amounts in USD thousands 2022 2021Reconciliation of the effective tax rate:Profit before income tax 10,654 6,184 Income tax using the Group's domestic tax rate of 22% (2021 - 22%) 2,344 1,360 Effect of non-deductible expenses or non-taxable income 2 924 Effect of tax rates in other countries (600) (907)Deferred tax assets not recognised 594 274 Withholding taxes 1,359 1,280 Utilisation or recognition of previously unrecognised tax losses (79) (102)Income tax related to prior years 781 136 Income tax expense recognised in profit or loss 4,401 2,965 The Group has recognized deferred tax assets in respect of carry forward losses of its various subsidiaries as at 31 December 2022 and 2021. Management\u2019s projections of future taxable income and tax optimization strategies support the assumption that it is probable that sufficient taxable income will be available to utilise these deferred tax assets.Deferred tax assets on the tax losses relating to certain subsidiaries have not been recognized by the Group, due to uncertainty of its recoverability. The use of these tax losses is subject to the certain provisions of the tax legislation of the respective countries in which the companies operate. The deferred tax assets not recognised of USD 594 thousands stated above is mainly related to tax losses carry forward. Deferred taxes on unrealised foreign exchange gain or loss relating to long terms loans considered as net investment in subsidiaries are recognised in other comprehensive income and presented within equity in the foreign currency translation reserve. Other than these, the change in deferred tax assets and liabilities is primarily recorded in the consolidated income statement.Deferred tax asset and deferred tax liabilities are presented separately due to different tax regimes.Withholding taxes are included in the income tax expenses, to the extent that a income tax credit is available. The effect of the tax credit is reflected in the tax expense when there is reasonable assurance that the tax credit will be approved, which in many cases will be in a subsequent period.Goodwill is not deductible for tax purposes.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-489-2": {
"value": "Note 10. Earnings per shareBasic earnings per share are calculated by dividing the profit attributable to equity shareholders by the weighted average number of ordinary shares outstanding during the year, based on the following data:Amounts in USD thousands 2022 2021Profit (loss) after tax 6,253 3,218 Earnings per share (USD): basic 0.06 0.03Earnings per share (USD): diluted 0.06 0.03 Weighted average number of shares (thousands) 99,850 95,075 The following instruments that could potentially dilute basic earnings per share in the future. Of the total, approximately 8,097,000 instruments have been included in the calculation of diluted earnings per share.Number of instruments that might be dilutive in future periods (in thousands) 2022 2021Employee share options (note 16) 10,805 17,765 Conditional warrants 1,000 2,000 Consideration shares 664 664Total number of options and warrants 12,469 20,429",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-488-2": {
"value": "Note 11. Property, plant and equipmentAmounts in USD thousands Fixtures and office equipment Vehicle TotalCost At 1 January 2021 2,291 88 2,379 Additions 534 - 534 Disposals (308) - (308)Write-off/ transfers 192 - 192 Exchange differences 120 - 120 At 31 December 2021 2,830 88 2,918 Amounts in USD thousands Fixtures and office equipment Vehicle TotalAdditions 1,742 - 1,742 Acquisition of subsidiary 120 120 Disposals (131) - (131)Write-off/ transfers 221 - 221 Exchange differences 275 - 275 At 31 December 2022 5,058 88 5,146 Accumulated depreciation At 1 January 2021 1,133 34 1,166 Charge for the year 708 21 729 Disposals (277) - (277)Write-off/ transfers 220 - 220 Exchange differences (56) (1) (57)At 31 December 2021 1,728 54 1,781 Charge for the year 1,104 18 1,122 Disposals (87) - (87)Write-off/ transfers 277 - 277Exchange differences (55) 7 (48)At 31 December 2022 2,967 78 3,045Net book value at 31 December 2022 2,091 10 2,101 Net book value at 31 December 2021 1,103 34 1,137 Depreciation method Straight line Straight line Useful life 2\u20135 years 5 years",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-488-3": {
"value": "Note 11. Property, plant and equipmentAmounts in USD thousands Fixtures and office equipment Vehicle TotalCost At 1 January 2021 2,291 88 2,379 Additions 534 - 534 Disposals (308) - (308)Write-off/ transfers 192 - 192 Exchange differences 120 - 120 At 31 December 2021 2,830 88 2,918 Amounts in USD thousands Fixtures and office equipment Vehicle TotalAdditions 1,742 - 1,742 Acquisition of subsidiary 120 120 Disposals (131) - (131)Write-off/ transfers 221 - 221 Exchange differences 275 - 275 At 31 December 2022 5,058 88 5,146 Accumulated depreciation At 1 January 2021 1,133 34 1,166 Charge for the year 708 21 729 Disposals (277) - (277)Write-off/ transfers 220 - 220 Exchange differences (56) (1) (57)At 31 December 2021 1,728 54 1,781 Charge for the year 1,104 18 1,122 Disposals (87) - (87)Write-off/ transfers 277 - 277Exchange differences (55) 7 (48)At 31 December 2022 2,967 78 3,045Net book value at 31 December 2022 2,091 10 2,101 Net book value at 31 December 2021 1,103 34 1,137 Depreciation method Straight line Straight line Useful life 2\u20135 years 5 years",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-488-4": {
"value": "Note 11. Property, plant and equipmentAmounts in USD thousands Fixtures and office equipment Vehicle TotalCost At 1 January 2021 2,291 88 2,379 Additions 534 - 534 Disposals (308) - (308)Write-off/ transfers 192 - 192 Exchange differences 120 - 120 At 31 December 2021 2,830 88 2,918 Amounts in USD thousands Fixtures and office equipment Vehicle TotalAdditions 1,742 - 1,742 Acquisition of subsidiary 120 120 Disposals (131) - (131)Write-off/ transfers 221 - 221 Exchange differences 275 - 275 At 31 December 2022 5,058 88 5,146 Accumulated depreciation At 1 January 2021 1,133 34 1,166 Charge for the year 708 21 729 Disposals (277) - (277)Write-off/ transfers 220 - 220 Exchange differences (56) (1) (57)At 31 December 2021 1,728 54 1,781 Charge for the year 1,104 18 1,122 Disposals (87) - (87)Write-off/ transfers 277 - 277Exchange differences (55) 7 (48)At 31 December 2022 2,967 78 3,045Net book value at 31 December 2022 2,091 10 2,101 Net book value at 31 December 2021 1,103 34 1,137 Depreciation method Straight line Straight line Useful life 2\u20135 years 5 years",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-488-5": {
"value": "Note 11. Property, plant and equipmentAmounts in USD thousands Fixtures and office equipment Vehicle TotalCost At 1 January 2021 2,291 88 2,379 Additions 534 - 534 Disposals (308) - (308)Write-off/ transfers 192 - 192 Exchange differences 120 - 120 At 31 December 2021 2,830 88 2,918 Amounts in USD thousands Fixtures and office equipment Vehicle TotalAdditions 1,742 - 1,742 Acquisition of subsidiary 120 120 Disposals (131) - (131)Write-off/ transfers 221 - 221 Exchange differences 275 - 275 At 31 December 2022 5,058 88 5,146 Accumulated depreciation At 1 January 2021 1,133 34 1,166 Charge for the year 708 21 729 Disposals (277) - (277)Write-off/ transfers 220 - 220 Exchange differences (56) (1) (57)At 31 December 2021 1,728 54 1,781 Charge for the year 1,104 18 1,122 Disposals (87) - (87)Write-off/ transfers 277 - 277Exchange differences (55) 7 (48)At 31 December 2022 2,967 78 3,045Net book value at 31 December 2022 2,091 10 2,101 Net book value at 31 December 2021 1,103 34 1,137 Depreciation method Straight line Straight line Useful life 2\u20135 years 5 years",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-491-2": {
"value": "Note 12. LeasesThe balance sheet shows the following amounts relating to leases:Amounts in USD thousands 31 December 2022 31 December 2021Right-of-use assetsBuildings 7,899 3,608 Office equipment 4 21 7,904 3,629 Lease liabilitiesCurrent 1,869 1,349 Non-current 6,922 2,481 8,792 3,830 Additions to the right-of-use assets during the 2022 financial year were USD 5.6 million. The statement of profit or loss shows the following amounts relating to leases: Amounts in USD thousands 2022 2021 Depreciation charge of right-of-use assetsBuildings 1,781 2,703 Office equipment 9 1 1,790 2,704 Interest expense (included in finance expenses) 297 225 Expense relating to short-term leases (included in other operating expenses) 1,412 1,729 Movement in the Right-of-use assetsAmounts in USD thousands Buildings Office equipment Total At 1 January 2021 4,685 22 4,707 Additions of right-of-use assets 1,277 - 1,277 Amortisation (2,696) (9) (2,704)Exchange differences 349 - 349 At 31 December 2021 3,615 13 3,629 Additions of right-of-use assets 5,556 - 5,556 Acquisition of subsidiary 1,524 1,524 Amortisation (1,781) (9) (1,790)Exchange differences (1,014) - (1,014)At 31 December 2022 7,900 4 7,904 Refer to note 23 for further information regarding contractural undiscounted payments of the Group's leases.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-493-2": {
"value": "Note 13. Goodwill and intangible assetsInternally Customer generated Amounts in USD thousands Goodwillrelations Patentssoftwares TotalCost At 1 January 2021 28,835 3,561 - - 32,396 Acquired through business combinations 635 - - - 635 Acquired through business combinations 689 - - - 689 (PPA adjustment)Effect of movements in exchange rates (353) - - - (353)At 31 December 2021 29,806 3,561 - - 33,367 At 1 January 2022 29,806 3,561 - - 33,367 Acquired through business combinations - 714 1,386 337 2,438 Additions - - - 121 121 Effect of movements in exchange rates (588) - - 44 (544)At 31 December 2022 29,218 4,275 1,386 502 35,381 Amortisation and impairmentAt 1 January 2021 5,731 - - - 5,731 Amortisation charge 356 - - 356 Effect of movements in exchange rates (185) - - - (185)At 31 December 2021 5,546 356 - - 5,902 At 1 January 2022 5,546 356 - - 5,902 Amortisation charge - 384 46 66 495 Effect of movements in exchange rates (405) - - 7 (398)At 31 December 2022 5,141 740 46 72 5,999 Net book value at 31 December 2022 24,077 3,536 1,340 430 29,382Net book value at 31 December 2021 24,260 3,205 - - 27,465 Useful life Tested for 5 \u2013 15 years 15 years 5 \u2013 10 yearsimpairmentAll goodwill is allocated to cash-generating units. These cash-generating units represent the lowest level within the Group at which goodwill is monitored for internal management purposes. Goodwill denominated in foreign currencies is revalued at the balance sheet date. The allocation of goodwill to cash-generating units is as follows:Amounts in USD thousands 31 December 2022 31 December 2021Cash Generating Units (CGUs)Middle East 6,545 6,544 Asia Pacific 8,701 8,662 Europe 4,516 4,544 Americas 1,716 1,711 OWC 2,600 2,798 Total 24,077 24,260 Goodwill arising from the acquisitions is attributable to workforce of the acquired businesses (refer note 7). The goodwill amounts have been measured on a provisional basis. If new information obtained within one year of the date of acquisition about facts and circumstances that existed at the date of acquisition identifies adjustments to the above amounts, or any additional provisions that existed at the date of acquisition, then the accounting for the acquisition will be revised.Goodwill is tested for impairment at least annually, or when there are indications of impairment. Determining whether goodwill is impaired requires an estimation of the value in use of the cash-generating units to which goodwill has been allocated. The value in use calculations requires the directors to estimate the future cash flows expected to arise from the cash-generating unit and a suitable discount rate in order to calculated present value. Where the actual future cash flows are less than expected, a material impairment loss may arise.The company has completed an annual assessment of impairment indicators and performed an impairment test on assets and cash generating units (CGUs). The following assumptions were used:Cash flow projections and assumptionsA 3 year forecast of discounted cash flows plus a terminal value (Gordon's growth model) was used to determine net present value of each CGU. Discounted cash flows were calculated before tax.Estimated future cash flows for the different CGUs are estimated based on budgets and long-term estimates. The estimated cash flows for year 2023 is based on budget. The estimated cash flows in the years 2024-2025 are based on current 3-year forecasts for each CGUs. The projected cash flows are based on the expected development in the total overall market, the CGUs performance and that ABL Group over time will reach a margin level in line with what other businesses within the industry historically have achieved.Cash flows have been used over a period of three years as management believes this reflects a reasonable time horizon for management to monitor the trends in the business. After three years a terminal growth rate has been set to 1.5% for the Oil & Gas and Maritime businesses and 1.7% for the Renewable businesses.This is somewhat below OECD market forecasts for growth in energy demand and markets until 2040. While Oil & Gas activities are not assumed to have infinite lives, ABL Group's core competence is applicable across multiple energy markets, and it is assumed that in the long term Oil & Gas clients will be replaced by customers with similar demands from energy transition activities and other industries.The estimated terminal long-term growth is mainly dependent on overall market growth for demand for our services and the CGUs ability to recruit the right personnel and its ability to create revenue growth through then proper utilization of human resources.Discount rateThe discount rate used is the weighted average cost of capital (WACC) using capital asset pricing model (CAPM). The discount rate for each CGU is derived as the WACC for a similar business in the same business environment. The input data is gathered from representative sources and this is used for management's best estimate of WACCs. All parameters were set to reflect the long term period of the assets and time horizon of the forecast period of the cash flows.Key inputs in determining the WACC:\u2022 Risk free interest rate: 10year government yield\u2022 Asset beta: Based on selected peer group consisting of companies with statistical data for the last 5 years (1.04)\u2022 Capital structure: Equity ratio of 80%The cash flows were discounted using WACC of 12.3%.Impairment test results and conclusion:Overall the test performed indicated the value in use exceeds the carrying amounts for all CGUs. As a result of the above, no impairment has been recorded during the year. Sensitivity to impairment Sensitivity calculations are done for all CGUs that are tested for impairment. To test the sensitivity of the results of the impairment review, the calculations have been re-performed using the following assumptions:\u2022 An increase in discount rate of 2.0% points\u2022 A reduction in the EBITDA margin of 3.0% points in the terminal year \u2022 A reduction in terminal growth rate to 0.5% pointsThe results indicated that a combined change in all the three assumptions in the sensitivity analysis would result in a value in use exceeds the carrying amounts for all CGUs. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-493-3": {
"value": "Note 13. Goodwill and intangible assetsInternally Customer generated Amounts in USD thousands Goodwillrelations Patentssoftwares TotalCost At 1 January 2021 28,835 3,561 - - 32,396 Acquired through business combinations 635 - - - 635 Acquired through business combinations 689 - - - 689 (PPA adjustment)Effect of movements in exchange rates (353) - - - (353)At 31 December 2021 29,806 3,561 - - 33,367 At 1 January 2022 29,806 3,561 - - 33,367 Acquired through business combinations - 714 1,386 337 2,438 Additions - - - 121 121 Effect of movements in exchange rates (588) - - 44 (544)At 31 December 2022 29,218 4,275 1,386 502 35,381 Amortisation and impairmentAt 1 January 2021 5,731 - - - 5,731 Amortisation charge 356 - - 356 Effect of movements in exchange rates (185) - - - (185)At 31 December 2021 5,546 356 - - 5,902 At 1 January 2022 5,546 356 - - 5,902 Amortisation charge - 384 46 66 495 Effect of movements in exchange rates (405) - - 7 (398)At 31 December 2022 5,141 740 46 72 5,999 Net book value at 31 December 2022 24,077 3,536 1,340 430 29,382Net book value at 31 December 2021 24,260 3,205 - - 27,465 Useful life Tested for 5 \u2013 15 years 15 years 5 \u2013 10 yearsimpairmentAll goodwill is allocated to cash-generating units. These cash-generating units represent the lowest level within the Group at which goodwill is monitored for internal management purposes. Goodwill denominated in foreign currencies is revalued at the balance sheet date. The allocation of goodwill to cash-generating units is as follows:Amounts in USD thousands 31 December 2022 31 December 2021Cash Generating Units (CGUs)Middle East 6,545 6,544 Asia Pacific 8,701 8,662 Europe 4,516 4,544 Americas 1,716 1,711 OWC 2,600 2,798 Total 24,077 24,260 Goodwill arising from the acquisitions is attributable to workforce of the acquired businesses (refer note 7). The goodwill amounts have been measured on a provisional basis. If new information obtained within one year of the date of acquisition about facts and circumstances that existed at the date of acquisition identifies adjustments to the above amounts, or any additional provisions that existed at the date of acquisition, then the accounting for the acquisition will be revised.Goodwill is tested for impairment at least annually, or when there are indications of impairment. Determining whether goodwill is impaired requires an estimation of the value in use of the cash-generating units to which goodwill has been allocated. The value in use calculations requires the directors to estimate the future cash flows expected to arise from the cash-generating unit and a suitable discount rate in order to calculated present value. Where the actual future cash flows are less than expected, a material impairment loss may arise.The company has completed an annual assessment of impairment indicators and performed an impairment test on assets and cash generating units (CGUs). The following assumptions were used:Cash flow projections and assumptionsA 3 year forecast of discounted cash flows plus a terminal value (Gordon's growth model) was used to determine net present value of each CGU. Discounted cash flows were calculated before tax.Estimated future cash flows for the different CGUs are estimated based on budgets and long-term estimates. The estimated cash flows for year 2023 is based on budget. The estimated cash flows in the years 2024-2025 are based on current 3-year forecasts for each CGUs. The projected cash flows are based on the expected development in the total overall market, the CGUs performance and that ABL Group over time will reach a margin level in line with what other businesses within the industry historically have achieved.Cash flows have been used over a period of three years as management believes this reflects a reasonable time horizon for management to monitor the trends in the business. After three years a terminal growth rate has been set to 1.5% for the Oil & Gas and Maritime businesses and 1.7% for the Renewable businesses.This is somewhat below OECD market forecasts for growth in energy demand and markets until 2040. While Oil & Gas activities are not assumed to have infinite lives, ABL Group's core competence is applicable across multiple energy markets, and it is assumed that in the long term Oil & Gas clients will be replaced by customers with similar demands from energy transition activities and other industries.The estimated terminal long-term growth is mainly dependent on overall market growth for demand for our services and the CGUs ability to recruit the right personnel and its ability to create revenue growth through then proper utilization of human resources.Discount rateThe discount rate used is the weighted average cost of capital (WACC) using capital asset pricing model (CAPM). The discount rate for each CGU is derived as the WACC for a similar business in the same business environment. The input data is gathered from representative sources and this is used for management's best estimate of WACCs. All parameters were set to reflect the long term period of the assets and time horizon of the forecast period of the cash flows.Key inputs in determining the WACC:\u2022 Risk free interest rate: 10year government yield\u2022 Asset beta: Based on selected peer group consisting of companies with statistical data for the last 5 years (1.04)\u2022 Capital structure: Equity ratio of 80%The cash flows were discounted using WACC of 12.3%.Impairment test results and conclusion:Overall the test performed indicated the value in use exceeds the carrying amounts for all CGUs. As a result of the above, no impairment has been recorded during the year. Sensitivity to impairment Sensitivity calculations are done for all CGUs that are tested for impairment. To test the sensitivity of the results of the impairment review, the calculations have been re-performed using the following assumptions:\u2022 An increase in discount rate of 2.0% points\u2022 A reduction in the EBITDA margin of 3.0% points in the terminal year \u2022 A reduction in terminal growth rate to 0.5% pointsThe results indicated that a combined change in all the three assumptions in the sensitivity analysis would result in a value in use exceeds the carrying amounts for all CGUs. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-493-4": {
"value": "Note 13. Goodwill and intangible assetsInternally Customer generated Amounts in USD thousands Goodwillrelations Patentssoftwares TotalCost At 1 January 2021 28,835 3,561 - - 32,396 Acquired through business combinations 635 - - - 635 Acquired through business combinations 689 - - - 689 (PPA adjustment)Effect of movements in exchange rates (353) - - - (353)At 31 December 2021 29,806 3,561 - - 33,367 At 1 January 2022 29,806 3,561 - - 33,367 Acquired through business combinations - 714 1,386 337 2,438 Additions - - - 121 121 Effect of movements in exchange rates (588) - - 44 (544)At 31 December 2022 29,218 4,275 1,386 502 35,381 Amortisation and impairmentAt 1 January 2021 5,731 - - - 5,731 Amortisation charge 356 - - 356 Effect of movements in exchange rates (185) - - - (185)At 31 December 2021 5,546 356 - - 5,902 At 1 January 2022 5,546 356 - - 5,902 Amortisation charge - 384 46 66 495 Effect of movements in exchange rates (405) - - 7 (398)At 31 December 2022 5,141 740 46 72 5,999 Net book value at 31 December 2022 24,077 3,536 1,340 430 29,382Net book value at 31 December 2021 24,260 3,205 - - 27,465 Useful life Tested for 5 \u2013 15 years 15 years 5 \u2013 10 yearsimpairmentAll goodwill is allocated to cash-generating units. These cash-generating units represent the lowest level within the Group at which goodwill is monitored for internal management purposes. Goodwill denominated in foreign currencies is revalued at the balance sheet date. The allocation of goodwill to cash-generating units is as follows:Amounts in USD thousands 31 December 2022 31 December 2021Cash Generating Units (CGUs)Middle East 6,545 6,544 Asia Pacific 8,701 8,662 Europe 4,516 4,544 Americas 1,716 1,711 OWC 2,600 2,798 Total 24,077 24,260 Goodwill arising from the acquisitions is attributable to workforce of the acquired businesses (refer note 7). The goodwill amounts have been measured on a provisional basis. If new information obtained within one year of the date of acquisition about facts and circumstances that existed at the date of acquisition identifies adjustments to the above amounts, or any additional provisions that existed at the date of acquisition, then the accounting for the acquisition will be revised.Goodwill is tested for impairment at least annually, or when there are indications of impairment. Determining whether goodwill is impaired requires an estimation of the value in use of the cash-generating units to which goodwill has been allocated. The value in use calculations requires the directors to estimate the future cash flows expected to arise from the cash-generating unit and a suitable discount rate in order to calculated present value. Where the actual future cash flows are less than expected, a material impairment loss may arise.The company has completed an annual assessment of impairment indicators and performed an impairment test on assets and cash generating units (CGUs). The following assumptions were used:Cash flow projections and assumptionsA 3 year forecast of discounted cash flows plus a terminal value (Gordon's growth model) was used to determine net present value of each CGU. Discounted cash flows were calculated before tax.Estimated future cash flows for the different CGUs are estimated based on budgets and long-term estimates. The estimated cash flows for year 2023 is based on budget. The estimated cash flows in the years 2024-2025 are based on current 3-year forecasts for each CGUs. The projected cash flows are based on the expected development in the total overall market, the CGUs performance and that ABL Group over time will reach a margin level in line with what other businesses within the industry historically have achieved.Cash flows have been used over a period of three years as management believes this reflects a reasonable time horizon for management to monitor the trends in the business. After three years a terminal growth rate has been set to 1.5% for the Oil & Gas and Maritime businesses and 1.7% for the Renewable businesses.This is somewhat below OECD market forecasts for growth in energy demand and markets until 2040. While Oil & Gas activities are not assumed to have infinite lives, ABL Group's core competence is applicable across multiple energy markets, and it is assumed that in the long term Oil & Gas clients will be replaced by customers with similar demands from energy transition activities and other industries.The estimated terminal long-term growth is mainly dependent on overall market growth for demand for our services and the CGUs ability to recruit the right personnel and its ability to create revenue growth through then proper utilization of human resources.Discount rateThe discount rate used is the weighted average cost of capital (WACC) using capital asset pricing model (CAPM). The discount rate for each CGU is derived as the WACC for a similar business in the same business environment. The input data is gathered from representative sources and this is used for management's best estimate of WACCs. All parameters were set to reflect the long term period of the assets and time horizon of the forecast period of the cash flows.Key inputs in determining the WACC:\u2022 Risk free interest rate: 10year government yield\u2022 Asset beta: Based on selected peer group consisting of companies with statistical data for the last 5 years (1.04)\u2022 Capital structure: Equity ratio of 80%The cash flows were discounted using WACC of 12.3%.Impairment test results and conclusion:Overall the test performed indicated the value in use exceeds the carrying amounts for all CGUs. As a result of the above, no impairment has been recorded during the year. Sensitivity to impairment Sensitivity calculations are done for all CGUs that are tested for impairment. To test the sensitivity of the results of the impairment review, the calculations have been re-performed using the following assumptions:\u2022 An increase in discount rate of 2.0% points\u2022 A reduction in the EBITDA margin of 3.0% points in the terminal year \u2022 A reduction in terminal growth rate to 0.5% pointsThe results indicated that a combined change in all the three assumptions in the sensitivity analysis would result in a value in use exceeds the carrying amounts for all CGUs. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-493-5": {
"value": "Note 13. Goodwill and intangible assetsInternally Customer generated Amounts in USD thousands Goodwillrelations Patentssoftwares TotalCost At 1 January 2021 28,835 3,561 - - 32,396 Acquired through business combinations 635 - - - 635 Acquired through business combinations 689 - - - 689 (PPA adjustment)Effect of movements in exchange rates (353) - - - (353)At 31 December 2021 29,806 3,561 - - 33,367 At 1 January 2022 29,806 3,561 - - 33,367 Acquired through business combinations - 714 1,386 337 2,438 Additions - - - 121 121 Effect of movements in exchange rates (588) - - 44 (544)At 31 December 2022 29,218 4,275 1,386 502 35,381 Amortisation and impairmentAt 1 January 2021 5,731 - - - 5,731 Amortisation charge 356 - - 356 Effect of movements in exchange rates (185) - - - (185)At 31 December 2021 5,546 356 - - 5,902 At 1 January 2022 5,546 356 - - 5,902 Amortisation charge - 384 46 66 495 Effect of movements in exchange rates (405) - - 7 (398)At 31 December 2022 5,141 740 46 72 5,999 Net book value at 31 December 2022 24,077 3,536 1,340 430 29,382Net book value at 31 December 2021 24,260 3,205 - - 27,465 Useful life Tested for 5 \u2013 15 years 15 years 5 \u2013 10 yearsimpairmentAll goodwill is allocated to cash-generating units. These cash-generating units represent the lowest level within the Group at which goodwill is monitored for internal management purposes. Goodwill denominated in foreign currencies is revalued at the balance sheet date. The allocation of goodwill to cash-generating units is as follows:Amounts in USD thousands 31 December 2022 31 December 2021Cash Generating Units (CGUs)Middle East 6,545 6,544 Asia Pacific 8,701 8,662 Europe 4,516 4,544 Americas 1,716 1,711 OWC 2,600 2,798 Total 24,077 24,260 Goodwill arising from the acquisitions is attributable to workforce of the acquired businesses (refer note 7). The goodwill amounts have been measured on a provisional basis. If new information obtained within one year of the date of acquisition about facts and circumstances that existed at the date of acquisition identifies adjustments to the above amounts, or any additional provisions that existed at the date of acquisition, then the accounting for the acquisition will be revised.Goodwill is tested for impairment at least annually, or when there are indications of impairment. Determining whether goodwill is impaired requires an estimation of the value in use of the cash-generating units to which goodwill has been allocated. The value in use calculations requires the directors to estimate the future cash flows expected to arise from the cash-generating unit and a suitable discount rate in order to calculated present value. Where the actual future cash flows are less than expected, a material impairment loss may arise.The company has completed an annual assessment of impairment indicators and performed an impairment test on assets and cash generating units (CGUs). The following assumptions were used:Cash flow projections and assumptionsA 3 year forecast of discounted cash flows plus a terminal value (Gordon's growth model) was used to determine net present value of each CGU. Discounted cash flows were calculated before tax.Estimated future cash flows for the different CGUs are estimated based on budgets and long-term estimates. The estimated cash flows for year 2023 is based on budget. The estimated cash flows in the years 2024-2025 are based on current 3-year forecasts for each CGUs. The projected cash flows are based on the expected development in the total overall market, the CGUs performance and that ABL Group over time will reach a margin level in line with what other businesses within the industry historically have achieved.Cash flows have been used over a period of three years as management believes this reflects a reasonable time horizon for management to monitor the trends in the business. After three years a terminal growth rate has been set to 1.5% for the Oil & Gas and Maritime businesses and 1.7% for the Renewable businesses.This is somewhat below OECD market forecasts for growth in energy demand and markets until 2040. While Oil & Gas activities are not assumed to have infinite lives, ABL Group's core competence is applicable across multiple energy markets, and it is assumed that in the long term Oil & Gas clients will be replaced by customers with similar demands from energy transition activities and other industries.The estimated terminal long-term growth is mainly dependent on overall market growth for demand for our services and the CGUs ability to recruit the right personnel and its ability to create revenue growth through then proper utilization of human resources.Discount rateThe discount rate used is the weighted average cost of capital (WACC) using capital asset pricing model (CAPM). The discount rate for each CGU is derived as the WACC for a similar business in the same business environment. The input data is gathered from representative sources and this is used for management's best estimate of WACCs. All parameters were set to reflect the long term period of the assets and time horizon of the forecast period of the cash flows.Key inputs in determining the WACC:\u2022 Risk free interest rate: 10year government yield\u2022 Asset beta: Based on selected peer group consisting of companies with statistical data for the last 5 years (1.04)\u2022 Capital structure: Equity ratio of 80%The cash flows were discounted using WACC of 12.3%.Impairment test results and conclusion:Overall the test performed indicated the value in use exceeds the carrying amounts for all CGUs. As a result of the above, no impairment has been recorded during the year. Sensitivity to impairment Sensitivity calculations are done for all CGUs that are tested for impairment. To test the sensitivity of the results of the impairment review, the calculations have been re-performed using the following assumptions:\u2022 An increase in discount rate of 2.0% points\u2022 A reduction in the EBITDA margin of 3.0% points in the terminal year \u2022 A reduction in terminal growth rate to 0.5% pointsThe results indicated that a combined change in all the three assumptions in the sensitivity analysis would result in a value in use exceeds the carrying amounts for all CGUs. ",
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"concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
"language": "en",
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"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"pp-value-496-2": {
"value": "Note 14. Trade and other receivablesAmounts in USD thousands 31 December 2022 31 December 2021 Trade receivables 33,280 34,738 Loss allowance (836) (1,107) 32,444 33,631 Prepayments 3,427 3,652 Deposits 1,122 1,172 Other receivables 4,409 4,781 Total 41,400 43,235 Trade receivables are amounts due from customers for services performed in the ordinary course of business. They are generally due for settlement within 30 to 90 days and are therefore all classified as current, terms associated with the settlement vary across the Group. Trade receivables are recognised initially at the amount of consideration that is unconditional, unless they contain significant financing components, when they are recognised at fair value. The group holds the trade receivables with the objective of collecting the contractual cash flows and therefore measures them subsequently at amortised cost using the effective interest method. Details about the group\u2019s impairment policies and the calculation of the loss allowance are provided in note 23.Deposits includes USD 0.2 million (2021: USD 0.2 million) which are under lien marked as margin money deposits.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"pp-value-495-2": {
"value": "Note 15. Cash and cash equivalentsAmounts in USD thousands 31 December 2022 31 December 2021 Cash at bank and in hand 30,974 19,815 Total 30,974 19,815 Cash at banks earns interest at floating rates based on daily bank deposit rates.Cash and cash equivalents largely comprise bank balances denominated in US Dollars, Norwegian Krone, British Pound, and other currencies for the purpose of settling current liabilities.The Group has restricted cash at banks of USD 159 thousands at 31 December 2022 (2021: USD 283 thousands) held in the bank accounts of certain entities where there is requirement to hold a certain amount of cash to cover future obligations and are therefore not available for general use by the other entities within the group.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-498-2": {
"value": "Note 16. Equity Number of shares Amounts in USD thousands(thousands) Share capital Share premium Total At 1 January 2021 92,548 1,276 67,080 68,355 Cash-settled capital increase (net of transaction costs) 4,375 41 2,260 2,301 Shares isssued as consideration for business combination - 6 1,048 1,054 Dividends paid - - (5,476) (5,476)At 31 December 2021 96,923 1,323 64,912 66,235 Cash-settled capital increase (net of transaction costs) 7,847 53 1,694 1,746 Shares isssued as consideration for business combination - 26 2,680 2,706 Dividends paid - - (5,936) (5,936)At 31 December 2022 104,770 1,402 63,349 64,751 Each ordinary share has a par value of NOK 0.10 per share. They entitle the holder to participate in dividends, and to share in the proceeds of winding up the company in proportion to the number of and amounts paid on the shares held. On a show of hands every holder of ordinary shares present at a meeting, in person or by proxy, is entitled to one vote, and on a poll each share is entitled to one vote.The company does not have a limited amount of authorized capital.In 2022, 7,847,279 ordinary shares (2021: 4,375,000 ordinary shares) were issued. The Company incurred USD 24 thousand (2021: USD 0.3 million) in transaction costs that were directly attributable to the issuance of shares.Share-based compensation reserve The share-based compensation reserve arises on the grant of share options to employees under the employee share option plans. Further information about share-based payments to employees is set out below.Employee share option planUnder the 2022 Long Term Incentive Plan (\u201cLTIP\u201d), the Company has granted a total of 1,000,000 share options to selected employees, where each option will give the holder the right to acquire one share in ABL Group ASA. The options were granted without consideration. The grant of options was based on the authorization granted by the 2022 annual general meeting to issue new shares in connection with the Company\u2019s employee incentive program.Subject to certain conditions, the option holders are obligated to reinvest 25 percent of the pre-tax net gain on the options in ABL Group ASA shares, and to hold these shares for up to three years following exercise. One third of these shares will be released from this obligation for every year following exercise.The Board of Directors may choose to settle the options by way of cash settlement in lieu of issuing new shares. Exercise terms may be reasonably adjusted by the Board of Directors in the event of dividend payments, share splits or certain other events relating to the equity share capital of the Company.Set out below are summaries of options granted under the plan:2022 2021 Number of share Weighted average Number of share Weighted average In thousands of optionsoptions exercise price NOKoptions exercise price NOKAt 1 January 17,765 4.80 8,315 4.02 Granted during the year 1,000 12.64 11,255 5.80 Exercised during the year (5,265) 3.37 (45) 3.57 Adjusted during the year 90 3.57 70 5.79 Expired during the year - - (125) 4.82 Forfeited during the year (2,785) 4.44 (1,705) 4.79 At 31 December 10,805 6.17 17,765 4.80 Share options outstanding at the end of the year have the following expiry dates and exercise prices:Grant date Expiry date Exercise price NOK 31 December 2022 31 December 202120/12/19 11/3/23 3.57 630 7,335 4/5/21 14/9/24 5.79 9,175 10,430 22/12/22 11/7/25 12.64 1,000 - 10,805 17,765 Weighted average remaining contractual life of options outstanding at end of period 2.06 1.95 These fair values for share options granted during the year were calculated using The Black-Scholes-Merton optionpricing model. The inputs into the model were as follows:Amounts in NOK 2022 2021Weighted average share price 14.35 8.32Weighted average exercise price 12.64 6.10Expected volatility 53.67% 58.37%Expected life 3.30 3.36Risk free rate 3.04% 0.73%Expected dividend yield 0% 0%The expected price volatility is based on the historic volatility (based on the remaining life of the options), adjusted for any expected changes to future volatility due to publicly available information.The Group recognised total expenses of USD 1.4 million and USD 1.5 million arising from share-based payment in 2022 and 2021 respectively.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-498-3": {
"value": "Note 16. Equity Number of shares Amounts in USD thousands(thousands) Share capital Share premium Total At 1 January 2021 92,548 1,276 67,080 68,355 Cash-settled capital increase (net of transaction costs) 4,375 41 2,260 2,301 Shares isssued as consideration for business combination - 6 1,048 1,054 Dividends paid - - (5,476) (5,476)At 31 December 2021 96,923 1,323 64,912 66,235 Cash-settled capital increase (net of transaction costs) 7,847 53 1,694 1,746 Shares isssued as consideration for business combination - 26 2,680 2,706 Dividends paid - - (5,936) (5,936)At 31 December 2022 104,770 1,402 63,349 64,751 Each ordinary share has a par value of NOK 0.10 per share. They entitle the holder to participate in dividends, and to share in the proceeds of winding up the company in proportion to the number of and amounts paid on the shares held. On a show of hands every holder of ordinary shares present at a meeting, in person or by proxy, is entitled to one vote, and on a poll each share is entitled to one vote.The company does not have a limited amount of authorized capital.In 2022, 7,847,279 ordinary shares (2021: 4,375,000 ordinary shares) were issued. The Company incurred USD 24 thousand (2021: USD 0.3 million) in transaction costs that were directly attributable to the issuance of shares.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-499-3": {
"value": "Share-based compensation reserve The share-based compensation reserve arises on the grant of share options to employees under the employee share option plans. Further information about share-based payments to employees is set out below.Employee share option planUnder the 2022 Long Term Incentive Plan (\u201cLTIP\u201d), the Company has granted a total of 1,000,000 share options to selected employees, where each option will give the holder the right to acquire one share in ABL Group ASA. The options were granted without consideration. The grant of options was based on the authorization granted by the 2022 annual general meeting to issue new shares in connection with the Company\u2019s employee incentive program.Subject to certain conditions, the option holders are obligated to reinvest 25 percent of the pre-tax net gain on the options in ABL Group ASA shares, and to hold these shares for up to three years following exercise. One third of these shares will be released from this obligation for every year following exercise.The Board of Directors may choose to settle the options by way of cash settlement in lieu of issuing new shares. Exercise terms may be reasonably adjusted by the Board of Directors in the event of dividend payments, share splits or certain other events relating to the equity share capital of the Company.Set out below are summaries of options granted under the plan:2022 2021 Number of share Weighted average Number of share Weighted average In thousands of optionsoptions exercise price NOKoptions exercise price NOKAt 1 January 17,765 4.80 8,315 4.02 Granted during the year 1,000 12.64 11,255 5.80 Exercised during the year (5,265) 3.37 (45) 3.57 Adjusted during the year 90 3.57 70 5.79 Expired during the year - - (125) 4.82 Forfeited during the year (2,785) 4.44 (1,705) 4.79 At 31 December 10,805 6.17 17,765 4.80 Share options outstanding at the end of the year have the following expiry dates and exercise prices:Grant date Expiry date Exercise price NOK 31 December 2022 31 December 202120/12/19 11/3/23 3.57 630 7,335 4/5/21 14/9/24 5.79 9,175 10,430 22/12/22 11/7/25 12.64 1,000 - 10,805 17,765 Weighted average remaining contractual life of options outstanding at end of period 2.06 1.95 These fair values for share options granted during the year were calculated using The Black-Scholes-Merton optionpricing model. The inputs into the model were as follows:Amounts in NOK 2022 2021Weighted average share price 14.35 8.32Weighted average exercise price 12.64 6.10Expected volatility 53.67% 58.37%Expected life 3.30 3.36Risk free rate 3.04% 0.73%Expected dividend yield 0% 0%The expected price volatility is based on the historic volatility (based on the remaining life of the options), adjusted for any expected changes to future volatility due to publicly available information.The Group recognised total expenses of USD 1.4 million and USD 1.5 million arising from share-based payment in 2022 and 2021 respectively.",
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"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"pp-value-501-2": {
"value": "Note 17. Bank borrowings31 December 2022 31 December 2021Amounts in USD thousandsCurrent Non-current Current Non-currentBank loans 13,337 - 8,333 3,328 Total 13,337 - 8,333 3,328 To finance the acquisition of Add Energy (refer note 7), in August 2022, by amending the Original Facilities Agreement, the company obtained an additional term loan of USD 5 million which is repayable in December 2023.The original facilities agreement consisted of two parts, (i) a term loan of USD 10 million, and (ii) a revolving credit facility of USD 5 million to be renewed annually, both with a maturity of three years and with the following financial covenants:\u2022 Minimum EBITDA of USD 7 million on a rolling 12-month basis; and\u2022 NIBD (Net Interest Bearing Debt) < 0 at all times. The interest on above loans is the relevant LIBOR (1, 3 or 6 months at the borrower\u2019s discretion) plus a margin of 320 basis points. The term loan is to be repaid through 12 equal instalments on the last day of each financial quarter, the first time on 31 March 2021. For the majority of the borrowings, the fair values are not materially different from their carrying amounts, since the interest payable on those borrowings is either close to current market rates or the borrowings are of a short-term nature. The group incurred total interest cost of USD 0.7 million (2021: USD 0.5 million) on above loans. These costs have been included in finance expenses in the consolidated income statement.The Group\u2019s obligations under the Facility Agreement are guaranteed by the Company and certain material group companies.The movement during the year was as follows: Amounts in USD thousands 2022 2021At 1 January 11,661 15,083Additional borrowing 5,000 -Payments during the year (3,333) (3,422)Other movement 9 -At 31 December 13,337 11,661",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"pp-value-503-2": {
"value": "Note 18. Provisions 31 December 2022 31 December 2021 Amounts in USD thousandsCurrent Non-current Current Non-currentProvision for employees\u2019 end of service benefits - 3,058 - 2,714 Total - 3,058 - 2,714 Provision for employees\u2019 end of service benefits In accordance with the provisions of IAS 19, management has carried out an exercise to assess the present value of its obligations at 31 December 2022 and 2021, using the projected unit credit method, in respect of employees\u2019 end of service benefits payable under the Labour Laws of the countries in which the Group operates. Under this method, an assessment has been made of an employee\u2019s expected service life with the Group and the expected basic salary at the date of leaving the service. The obligation for end of service benefits is not funded. Refer to note 5 for further information regarding pension schemes.The movement in the provisions during the year was as follows:Amounts in USD thousands 2022 2021At 1 January 2,714 2,224Provisions made during the year 571 634Payments during the year (227) (143)At 31 December 3,058 2,714",
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"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"pp-value-507-2": {
"value": "Note 19. Trade and other payablesAmounts in USD thousands 31 December 2022 31 December 2021Trade payables 5,651 7,689 Accrued employee benefits 6,424 4,826 Taxation and social security contributions 4,852 3,829 Other accrued expenses and payables 8,964 8,124 Total 25,890 24,467 Trade payables have an average term of three to six months. These amounts are non-interest bearing.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"pp-value-507-3": {
"value": "Note 19. Trade and other payablesAmounts in USD thousands 31 December 2022 31 December 2021Trade payables 5,651 7,689 Accrued employee benefits 6,424 4,826 Taxation and social security contributions 4,852 3,829 Other accrued expenses and payables 8,964 8,124 Total 25,890 24,467 Trade payables have an average term of three to six months. These amounts are non-interest bearing.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"pp-value-507-4": {
"value": "Note 19. Trade and other payablesAmounts in USD thousands 31 December 2022 31 December 2021Trade payables 5,651 7,689 Accrued employee benefits 6,424 4,826 Taxation and social security contributions 4,852 3,829 Other accrued expenses and payables 8,964 8,124 Total 25,890 24,467 Trade payables have an average term of three to six months. These amounts are non-interest bearing.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"pp-value-508-2": {
"value": "Note 20. Fair values of financial assets and financial liabilitiesCarrying amount Fair valueAmounts in USD thousands Measurement category 31 December 2022 31 December 2021 31 December 2022 31 December 2021Financial assetsTrade and other receivables Amortised cost 37,973 39,584 37, 973 39,584Contract assets Amortised cost 13,394 18,101 13,394 18,101 Cash and cash equivalents Amortised cost 30,974 19,815 30,974 19,815 Total 82,341 77,500 82,341 77,500Financial liabilitiesTrade and other payables Amortised cost 25,890 24,467 25,890 24,467 Contract liabilities Amortised cost 1,535 949 1,535 949 Bank borrowings Amortised cost 13,337 11,661 13,538 11,974Total 40,761 37,07 7 40,963 37,390The financial assets principally consist of cash and cash equivalents and trade and other receivables arising directly from operations. The financial liabilities principally consist of a trade and other payables and bank borrowings arising directly from operations.The fair value of the financial assets and liabilities are included at the amount at which the instrument could be exchanged in a current transaction between willing parties, other than in a forced or liquidation sale. The following methods and assumptions were used to estimate the fair values:\u2022 Cash and bank deposits, trade and other current receivables, trade and other current payables and bank borrowings approximate their carrying amounts due to the short-term maturities of these instruments.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"pp-value-505-2": {
"value": "Note 21. Related PartyRelated party relationships are those involving control, joint control or significant influence. Related parties are in a position to enter into transactions with the company that would not be undertaken between unrelated parties. There has been no significant transactions with related parties in 2022.Compensation to Board of DirectorsAmounts in USD thousands 2022 2021Glen R\u00f8dland, Chairman 56 43 Yvonne Litsheim Sandvold 21 21 Synne Syrrist 26 24 Rune Eng 21 - Ronald Series - 21 Total 124 109 Compensation to Executive Management2022Amounts in USD thousands Salary Bonus Pension Other Total Reuben Segal, CEO 299 4 - 158 461 Bader Diab, COO 310 5 12 126 453 Dean Zuzic, CFO 246 7 23 1 277 RV Ahilan, Chief Energy Transition Officer 215 3 - 11 229Svein Staalen, General Counsel 206 6 22 3 237 Will Cleverly, CEO OWC 173 2 18 20 213 Total 1,448 27 75 319 1,8702021Amounts in USD thousands Salary Bonus Pension Other Total David Wells, CEO 295 7 57 62 422 Dean Zuzic, CFO 280 - 25 1 306 Reuben Segal, COO 238 7 - 130 374 RV Ahilan, Chief Energy Transition Officer 239 10 - 47 296 Svein Staalen, General Counsel 224 6 23 3 256 Total 1,276 30 106 243 1,654 According to the Norwegian Public Limited Companies Act (the \u201cAct) section 6-16a, the Board of Directors have prepared a statement on the establishment of wages and other remuneration for the Managing Director and other senior employees (note 22).At 31 December 2022 there are no loan or prepayments to Board of Directors, Executive Management or any other related parties.There are no additional options issued, except for the options mentioned in note 16.Shares and options owned by members of the Board of Directors and Executive Management at 31 December 2022Name Number of options Number of shares Board of DirectorsGlen R\u00f8dland, Chairman - 14,890,3511Yvonne Litsheim Sandvold - - Synne Syrrist - - Rune Eng - 198,407 2David Wells 135,000 1,073,0513Executive ManagementReuben Segal, CEO - 1,933,0004Bader Diab, COO - 1,652,695 Dean Zuzic, CFO 135,000 0RV Ahilan, Chief Energy Transition Officer 260,000 737,705 Svein Staalen, General Counsel 135,000 202,864 Will Cleverly, CEO OWC 100,000 178,931 Total 765,000 20,867,004 1 The shares are held through Gross Management AS.2 The shares are held through Eng Invest AS. 3 The shares are held through Banque Pictet & Cie SA4 The shares are held through Saxo Bank AS on behalf of AnAm Marine ",
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"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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},
"pp-value-506-3": {
"value": "Compensation to Executive Management2022Amounts in USD thousands Salary Bonus Pension Other Total Reuben Segal, CEO 299 4 - 158 461 Bader Diab, COO 310 5 12 126 453 Dean Zuzic, CFO 246 7 23 1 277 RV Ahilan, Chief Energy Transition Officer 215 3 - 11 229Svein Staalen, General Counsel 206 6 22 3 237 Will Cleverly, CEO OWC 173 2 18 20 213 Total 1,448 27 75 319 1,8702021Amounts in USD thousands Salary Bonus Pension Other Total David Wells, CEO 295 7 57 62 422 Dean Zuzic, CFO 280 - 25 1 306 Reuben Segal, COO 238 7 - 130 374 RV Ahilan, Chief Energy Transition Officer 239 10 - 47 296 Svein Staalen, General Counsel 224 6 23 3 256 Total 1,276 30 106 243 1,654 Note 22. Statement regarding the determination of salary and other remuneration to executive managementIn this statement, executive management means CEO, CFO and other executives who are employed at the same level inthe organisation.The Company\u2019s salary policy for executive management \u2013 main principles for 2022Due to the international scope of its business, ABL Group has to compete on the international market when it comes tosalaries for executive management. In order to reach the ambition of becoming one of the leading participants within itsline of consultancy business, ABL Group is dependent on offering salaries making the Company able to recruit and keepskilled managers. In order to ensure the best possible leadership the Company must offer a satisfactory salary, which isinternationally competitive. Remuneration report will be made available on www.abl-group.com.Salaries and other remunerationIt is the Company\u2019s policy that management remuneration primarily shall take the form of a fixed monthly salary, reflecting thelevel of the position and experience of the person concerned. In principle pension plans, where offered, shall be on the samelevel for management as is generally agreed for other employees. The Company has a bonus plan in place for its employees.In 2019 the Company implemented a long-term incentive plan (the \u201cLTIP\u201d) aimed to align the interests of the participatingemployees with those of the Company's shareholders. Under the LTIP, the Company has granted share options to selectedemployees, where each option will give the holder the right to acquire one share in ABL Group ASA. The options are grantedwithout consideration. The grant of options is subject to authorization as granted by the shareholders to issue new shares inconnection with the Company\u2019s employee incentive program.Specific conditions and limits with regards to the bonus and share purchase plan are regulated by the overall allocationparameters approved by the Board. Termination payment agreements, where provided, will be seen in connection with confidentiality clauses and non-competeclauses in the employment contract of each employee, in such a way that they basically compensate for limitations in theemployee\u2019s opportunities to seek new employment. When agreements extend beyond such limitations, other income shallnormally be deducted from payments made under termination payment agreements.Deviations from the above described principles may be done under special circumstances, i.e. in relation to employment ininternational competition.Shares and options owned by members of the Board of Directors and Executive Management at 31 December 2022Name Number of options Number of shares Board of DirectorsGlen R\u00f8dland, Chairman - 14,890,3511Yvonne Litsheim Sandvold - - Synne Syrrist - - Rune Eng - 198,407 2David Wells 135,000 1,073,0513Executive ManagementReuben Segal, CEO - 1,933,0004Bader Diab, COO - 1,652,695 Dean Zuzic, CFO 135,000 0RV Ahilan, Chief Energy Transition Officer 260,000 737,705 Svein Staalen, General Counsel 135,000 202,864 Will Cleverly, CEO OWC 100,000 178,931 Total 765,000 20,867,004 1 The shares are held through Gross Management AS.2 The shares are held through Eng Invest AS. 3 The shares are held through Banque Pictet & Cie SA4 The shares are held through Saxo Bank AS on behalf of AnAm Marine ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-538-2": {
"value": "Note 23. Financial instrumentsThe Group\u2019s activities expose it to a variety of financial risks: market risk (including foreign exchange and interest rate risk), liquidity risk and credit risk. These risks are evaluated by management on an ongoing basis to assess and manage critical exposures. The Group\u2019s liquidity and market risks are managed as part of the Group\u2019s treasury activities. Treasury operations are conducted within a framework of established policies and procedures.Market risk \u2013 foreign exchange riskForeign currency risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign currency rates. The Group's exposure to the risk of changes in foreign exchange rates relates primarily the Group's operating activities (when revenue or expense is denominated in a different currency from the Group's presentation currency), the Group's net investments in foreign subsidiaries, and the Group's foreign currency denominated cash deposits. The operating revenue, and thus the trade receivables, of the Group is primarily denominated in USD, while operating expenses are generally denominated in the functional currency of the Group's entities. The bank accounts in currencies other than the functional currencies will expose the group to foreign currency risk. The major part of foreign bank accounts is in ABL Group ASA. Changes in the USD exchange rate would have had the following effect on the profit and loss of the group:Changes in currency exchange rates Amount in USD thousands +5% changes in rates -5% changes in rates 31 December 2022US Dollars (USD) 221 (221)31 December 2021US Dollars (USD) 157 (157)Interest rate riskThe Group\u2019s exposure to the risk of changes in market interest rates relates primarily to the Group\u2019s cash and cash equivalents and the bank borrowings. Both risks are considered to have limited effect on the Group\u2019s financial statements. Credit riskCredit risk is the risk that a counterparty will not meet its obligations under a financial instrument or customer contract, leading to a financial loss. The Group is exposed to credit risk from its operating activities (primarily trade receivables and contract assets) and from its financing activities, including deposits with banks. Credit risk is managed on a Group basis.Credit risk with respect to trade receivables and contract assets is limited by the large base and geographic diversity of the customer base. Customer credit risk is managed by each subsidiary in the Group, subject to established policy, procedures and control relating to customer credit risk management. Credit quality of a customer is assessed on an individual basis, considering its financial position, trading history with the group and existence of previous financial difficulties and outstanding customer receivables are regularly monitored. The requirement for an impairment is analyzed at each reporting date on an individual basis for major customers. The group applies the IFRS 9 simplified approach to measuring expected credit losses which uses a lifetime expected loss allowance for all trade receivables and contract assets. To measure the expected credit losses, trade receivables and contract assets have been grouped based on shared credit risk characteristics and the days past due with reference to past default experience of the debtor, an analysis of the debtor\u2019s current financial position and general current and forecast economic conditions of the industry in which the debtors operate. The contract assets relate to unbilled work in progress and have substantially the same risk characteristics as the trade receivables for the same types of contracts. The group has therefore concluded that the expected loss rates for trade receivables are a reasonable approximation of the loss rates for the contract assets.An impairment analyses is performed at each reporting date using a provision matrix to measure expected credit losses. The expected loss rates are based on the days past due for grouping of various customer segments and the corresponding historical credit losses experienced. The historical loss rates are adjusted to reflect current and forward looking information including the default risk associated with the industry and country in which customers operate affecting the ability of the customers to settle the receivables.Liquidity riskLiquidity risk is the potential loss arising from the Group's inability to meet its contractual obligations when due. Prudent liquidity risk management implies maintaining sufficient cash and the availability of funding through an adequate amount of committed credit facilities. The Group monitors its risk to a shortage of funds using cash flow forecasts. The Group is in a build-up phase and currently the strategy is to fund the growth of the business through existing cash reserves and from shareholder\u2019s equity. The Group had cash and cash equivalents of USD 31.0 million at 31 December 2022 (2021: USD 19.8 million). Based on the current cash position, the Group assesses the liquidity risk to be low.The table below summarizes the maturity profile of the Group\u2019s financial liabilities based on contractual undiscounted payments:Amounts in USD thousands Carrying amount Contractual cash flow Less than 1 year Between 1 to 5 years 31 December 2022Trade and other payables 25,890 25,890 25,890 - Bank borrowings 13,337 13,538 13,538 -Lease liabilities 8,792 10,234 2,605 7,629 31 December 2021Trade and other payables 24,467 24,467 24,467 - Bank borrowings 11,661 11,974 8,554 3,420Lease liabilities 3,830 4,117 1,480 2,637Specific debts are provided for where recovery is deemed uncertain, which will be assessed on a case-by-case basis whenever debts are older than the due date, but always when debts are older than usual for the industry in which each business in the Group operates.The ageing profile of trade receivables and contract assets balance as at 31 December 2022 is as follows:Amounts in USD thousands 31 December 2022 31 December 2021Trade receivablesUp to 3 months 25,113 24,5173 to 6 months 2,903 3,9556 to 12 months 2,807 3,576Over 12 months 1,621 1,584Total 32,444 33,632Contract assets 13,394 18,101Total 45,838 51,733As at 31 December 2022 and 2021 the lifetime expected loss provision for trade receivables and contract assets is as follows:Amounts in Up to 3 3 to 6 6 to 12 Over 12 Total trade Contract USD thousandsmonthsmonthsmonthsmonthsreceivablesassets Total 31 December 2022 Carrying amount 25,249 2,956 2,935 2,140 33,280 13,537 46,817Expected loss rate 0.5% 1.8% 4.4% 24.2% 1.1% 2.1%Loss allowance 136 53 128 519 836 143 979 31 December 2021 Carrying amount 24,655 4,021 3,671 2,393 34,739 18,240 52,980Expected loss rate 0.6% 1.6% 2.6% 33.8% 0.8% 2.4%Loss allowance 138 66 95 808 1,107 139 1,246 Trade receivables and contract assets are written off when there is information indicating that the debtor is in severe financial difficulty and there is no reasonable expectation of recovery. Impairment losses on trade receivables and contract assets are presented as net impairment losses within operating profit. Subsequent recoveries of amounts previously written off are credited against the same line item.The movement in the loss allowance in respect of trade receivables and contract assets during the year was as follows: Trade receivables Contract assetsAmounts in USD thousands 2022 2021 2022 2021 At 1 January 1,107 931 139 146 Net remeasurement of loss allowance 628 249 4 (7)Amounts written-off (899) (73) - - At 31 December 836 1,107 143 139 The credit risk on deposits with banks is limited because the counterparties are banks with high credit-ratings assigned by international credit-rating agencies. At the end of the reporting period, there were no significant concentrations of credit risk. The maximum exposure to credit risk at the reporting date is the carrying value cash deposits with bank of USD 31.0 million (2021: USD 19.8 million).Capital managementThe group\u2019s objectives when managing capital are to:\u2022 safeguard their ability to continue as a going concern, so that they can continue to provide returns for shareholders and benefits for other stakeholders, and \u2022 maintain an optimal capital structure to reduce the cost of capital.The Group manages its capital structure so as to maintain investor and market confidence and to provide returns to shareholders that will support the future development of the business. In order to maintain or adjust the capital structure if required in response to changes in economic conditions, the group may adjust the amount of dividends paid to shareholders, return capital to shareholders, issue new shares or sell assets to reduce debt. The Group considers its capital as consisting of ordinary shares and retained earnings.The Board monitors underlying business performance to determine the ongoing use of capital, namely executive and staff incentive schemes (and whether to fund this through cash or share incentives), acquisition appraisals ahead of potential business combinations, investment in property, plant and equipment, and the level of dividends.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-538-3": {
"value": "Note 23. Financial instrumentsThe Group\u2019s activities expose it to a variety of financial risks: market risk (including foreign exchange and interest rate risk), liquidity risk and credit risk. These risks are evaluated by management on an ongoing basis to assess and manage critical exposures. The Group\u2019s liquidity and market risks are managed as part of the Group\u2019s treasury activities. Treasury operations are conducted within a framework of established policies and procedures.Market risk \u2013 foreign exchange riskForeign currency risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign currency rates. The Group's exposure to the risk of changes in foreign exchange rates relates primarily the Group's operating activities (when revenue or expense is denominated in a different currency from the Group's presentation currency), the Group's net investments in foreign subsidiaries, and the Group's foreign currency denominated cash deposits. The operating revenue, and thus the trade receivables, of the Group is primarily denominated in USD, while operating expenses are generally denominated in the functional currency of the Group's entities. The bank accounts in currencies other than the functional currencies will expose the group to foreign currency risk. The major part of foreign bank accounts is in ABL Group ASA. Changes in the USD exchange rate would have had the following effect on the profit and loss of the group:Changes in currency exchange rates Amount in USD thousands +5% changes in rates -5% changes in rates 31 December 2022US Dollars (USD) 221 (221)31 December 2021US Dollars (USD) 157 (157)Interest rate riskThe Group\u2019s exposure to the risk of changes in market interest rates relates primarily to the Group\u2019s cash and cash equivalents and the bank borrowings. Both risks are considered to have limited effect on the Group\u2019s financial statements. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-538-4": {
"value": "Note 23. Financial instrumentsThe Group\u2019s activities expose it to a variety of financial risks: market risk (including foreign exchange and interest rate risk), liquidity risk and credit risk. These risks are evaluated by management on an ongoing basis to assess and manage critical exposures. The Group\u2019s liquidity and market risks are managed as part of the Group\u2019s treasury activities. Treasury operations are conducted within a framework of established policies and procedures.Market risk \u2013 foreign exchange riskForeign currency risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign currency rates. The Group's exposure to the risk of changes in foreign exchange rates relates primarily the Group's operating activities (when revenue or expense is denominated in a different currency from the Group's presentation currency), the Group's net investments in foreign subsidiaries, and the Group's foreign currency denominated cash deposits. The operating revenue, and thus the trade receivables, of the Group is primarily denominated in USD, while operating expenses are generally denominated in the functional currency of the Group's entities. The bank accounts in currencies other than the functional currencies will expose the group to foreign currency risk. The major part of foreign bank accounts is in ABL Group ASA. Changes in the USD exchange rate would have had the following effect on the profit and loss of the group:Changes in currency exchange rates Amount in USD thousands +5% changes in rates -5% changes in rates 31 December 2022US Dollars (USD) 221 (221)31 December 2021US Dollars (USD) 157 (157)Interest rate riskThe Group\u2019s exposure to the risk of changes in market interest rates relates primarily to the Group\u2019s cash and cash equivalents and the bank borrowings. Both risks are considered to have limited effect on the Group\u2019s financial statements. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-540-3": {
"value": "Liquidity riskLiquidity risk is the potential loss arising from the Group's inability to meet its contractual obligations when due. Prudent liquidity risk management implies maintaining sufficient cash and the availability of funding through an adequate amount of committed credit facilities. The Group monitors its risk to a shortage of funds using cash flow forecasts. The Group is in a build-up phase and currently the strategy is to fund the growth of the business through existing cash reserves and from shareholder\u2019s equity. The Group had cash and cash equivalents of USD 31.0 million at 31 December 2022 (2021: USD 19.8 million). Based on the current cash position, the Group assesses the liquidity risk to be low.The table below summarizes the maturity profile of the Group\u2019s financial liabilities based on contractual undiscounted payments:Amounts in USD thousands Carrying amount Contractual cash flow Less than 1 year Between 1 to 5 years 31 December 2022Trade and other payables 25,890 25,890 25,890 - Bank borrowings 13,337 13,538 13,538 -Lease liabilities 8,792 10,234 2,605 7,629 31 December 2021Trade and other payables 24,467 24,467 24,467 - Bank borrowings 11,661 11,974 8,554 3,420Lease liabilities 3,830 4,117 1,480 2,637",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-539-3": {
"value": "Credit riskCredit risk is the risk that a counterparty will not meet its obligations under a financial instrument or customer contract, leading to a financial loss. The Group is exposed to credit risk from its operating activities (primarily trade receivables and contract assets) and from its financing activities, including deposits with banks. Credit risk is managed on a Group basis.Credit risk with respect to trade receivables and contract assets is limited by the large base and geographic diversity of the customer base. Customer credit risk is managed by each subsidiary in the Group, subject to established policy, procedures and control relating to customer credit risk management. Credit quality of a customer is assessed on an individual basis, considering its financial position, trading history with the group and existence of previous financial difficulties and outstanding customer receivables are regularly monitored. The requirement for an impairment is analyzed at each reporting date on an individual basis for major customers. The group applies the IFRS 9 simplified approach to measuring expected credit losses which uses a lifetime expected loss allowance for all trade receivables and contract assets. To measure the expected credit losses, trade receivables and contract assets have been grouped based on shared credit risk characteristics and the days past due with reference to past default experience of the debtor, an analysis of the debtor\u2019s current financial position and general current and forecast economic conditions of the industry in which the debtors operate. The contract assets relate to unbilled work in progress and have substantially the same risk characteristics as the trade receivables for the same types of contracts. The group has therefore concluded that the expected loss rates for trade receivables are a reasonable approximation of the loss rates for the contract assets.An impairment analyses is performed at each reporting date using a provision matrix to measure expected credit losses. The expected loss rates are based on the days past due for grouping of various customer segments and the corresponding historical credit losses experienced. The historical loss rates are adjusted to reflect current and forward looking information including the default risk associated with the industry and country in which customers operate affecting the ability of the customers to settle the receivables.Specific debts are provided for where recovery is deemed uncertain, which will be assessed on a case-by-case basis whenever debts are older than the due date, but always when debts are older than usual for the industry in which each business in the Group operates.The ageing profile of trade receivables and contract assets balance as at 31 December 2022 is as follows:Amounts in USD thousands 31 December 2022 31 December 2021Trade receivablesUp to 3 months 25,113 24,5173 to 6 months 2,903 3,9556 to 12 months 2,807 3,576Over 12 months 1,621 1,584Total 32,444 33,632Contract assets 13,394 18,101Total 45,838 51,733As at 31 December 2022 and 2021 the lifetime expected loss provision for trade receivables and contract assets is as follows:Amounts in Up to 3 3 to 6 6 to 12 Over 12 Total trade Contract USD thousandsmonthsmonthsmonthsmonthsreceivablesassets Total 31 December 2022 Carrying amount 25,249 2,956 2,935 2,140 33,280 13,537 46,817Expected loss rate 0.5% 1.8% 4.4% 24.2% 1.1% 2.1%Loss allowance 136 53 128 519 836 143 979 31 December 2021 Carrying amount 24,655 4,021 3,671 2,393 34,739 18,240 52,980Expected loss rate 0.6% 1.6% 2.6% 33.8% 0.8% 2.4%Loss allowance 138 66 95 808 1,107 139 1,246 Trade receivables and contract assets are written off when there is information indicating that the debtor is in severe financial difficulty and there is no reasonable expectation of recovery. Impairment losses on trade receivables and contract assets are presented as net impairment losses within operating profit. Subsequent recoveries of amounts previously written off are credited against the same line item.The movement in the loss allowance in respect of trade receivables and contract assets during the year was as follows: Trade receivables Contract assetsAmounts in USD thousands 2022 2021 2022 2021 At 1 January 1,107 931 139 146 Net remeasurement of loss allowance 628 249 4 (7)Amounts written-off (899) (73) - - At 31 December 836 1,107 143 139 The credit risk on deposits with banks is limited because the counterparties are banks with high credit-ratings assigned by international credit-rating agencies. At the end of the reporting period, there were no significant concentrations of credit risk. The maximum exposure to credit risk at the reporting date is the carrying value cash deposits with bank of USD 31.0 million (2021: USD 19.8 million).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-548-3": {
"value": "Capital managementThe group\u2019s objectives when managing capital are to:\u2022 safeguard their ability to continue as a going concern, so that they can continue to provide returns for shareholders and benefits for other stakeholders, and \u2022 maintain an optimal capital structure to reduce the cost of capital.The Group manages its capital structure so as to maintain investor and market confidence and to provide returns to shareholders that will support the future development of the business. In order to maintain or adjust the capital structure if required in response to changes in economic conditions, the group may adjust the amount of dividends paid to shareholders, return capital to shareholders, issue new shares or sell assets to reduce debt. The Group considers its capital as consisting of ordinary shares and retained earnings.The Board monitors underlying business performance to determine the ongoing use of capital, namely executive and staff incentive schemes (and whether to fund this through cash or share incentives), acquisition appraisals ahead of potential business combinations, investment in property, plant and equipment, and the level of dividends.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-542-2": {
"value": "Note 24. ContingenciesBank guaranteesAs at 31 December 2022, performance and financial bank guarantees amounting to USD 1.5 million (2021: USD 1.5 million)were issued by the Group\u2019s bankers in the ordinary course of business.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
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"pp-value-549-2": {
"value": "Note 25. Segment informationThe Group\u2019s businesses are managed by four geographical regions aside from Offshore Wind Consultants (\u201cOWC\u201d), Longitude and Add Energy, performance of which is monitored separately. This is the basis for the seven reportable segments of the Group. The internal management reports provided by management to the Group's Board of Directors, which is the groups decision maker, is in accordance with this structure. These segments comprise of entities within the geographical regions and OWC, Longitude and Add Energy forms the basis for the segment reporting presented below.The following is summary of revenues and operating profit (loss) (EBIT) for entities in four geographical regions and OWC, Longitude and Add Energy. Eliminations reflects the eliminations of intra-group revenue to the extent that these arise within the regions and OWC, Longitude and Add Energy.Amounts in USD thousands 2022 2021RevenueMiddle East 30,214 28,473 Asia Pacific 37,717 39,275 Europe 40,663 40,586 Americas 25,799 26,320 OWC 30,739 24,110 Longitude 11,191 8,882 Add Energy1 10,653 - Eliminations (19,080) (16,899)Total 167,897 150,748 Operating profit (loss) (EBIT)Middle East 3,927 2,387 Asia Pacific 5,411 3,248 Europe 3,709 1,727 Americas 1,072 1,518 OWC 2,066 1,216 Longitude 1,498 617 Add Energy1 (845) -Corporate group costs (4,324) (3,338)Total 12,514 7,3 75 1 Add Energy consolidated from 11 July 2022 to 31 December 2022The following segment assets information provided to the Board of Directors for reportable segment consist primarily of trade receivables, contract assets and cash and cash equivalents for entities in different geographical areas and OWC, Longitude and Add Energy.31 December 2022 31 December 2021Amounts in USD thousandsTrade receivables Contract assets Trade receivables Contract assetsMiddle East 5,226 1,576 6,363 1,449 Asia Pacific 6,691 2,744 7,611 6,196 Europe 7,7 9 9 2,300 8,274 3,990 Americas 5,186 2,639 6,494 2,945 OWC 3,192 1,931 3,004 2,490 Longitude 894 1,258 1,884 1,033 Add Energy 3,455 946 - - Total 32,444 13,394 33,631 18,101 Cash and cash equivalents 31 December 2022 31 December 2021Middle East 3,872 2,402 Asia Pacific 5,729 4,707 Europe 4,971 3,398 Americas 4,913 2,781 OWC 4,626 3,356 Longitude 803 1,139 Add Energy 1,710 - Corporate group 4,350 2,032 Total 30,974 19,815Information about other segment assets and liabilities is not reported to or used by the Board of Directors and, accordingly, no measures of other segment assets and liabilities are reported.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"pp-value-551-2": {
"value": "Note 26. List of subsidiariesThe group\u2019s principal subsidiaries at 31 December 2022 are set out below providing Marine, offshore and renewables consultancy services to the energy, shipping and insurance industries. Unless otherwise indicated, all shareholdings owned directly or indirectly by the Company represent 100% of the issued share capital of the subsidiary and the share capital is comprised of ordinary shares. All entities primarily operate in their country of incorporation.Ownership Ownership Voting Voting Place of business / country interest interest power power Name of entityof incorporation2022202120222021ABL (Australasia) Pty Ltd Australia 100% 100% 100% 100%ABL Energy & Marine Consultants Pte Ltd Singapore 100% 100% 100% 100%ABL Group Korea Ltd Republic of Korea 100% 100% 100% 100%ABL Shanghai CO Ltd China 100% 100% 100% 100%ABL USA Inc United States 100% 100% 100% 100%Aqualis Offshore Servi\u00e7os Ltda Brazil 100% 100% 100% 100%ABL Energy & Marine Consultants (Canada) Ltd Canada 100% 100% 100% 100%ABL Group Holding Limited1United Kingdom 100% 100% 100% 100%ABL Marine Services LLC2Qatar 49% 49% 100% 100%A B L Marine Services LLC2United Arab Emirates 49% 49% 100% 100%Aqualis Offshore UK Ltd United Kingdom 100% 100% 100% 100%ABL Adjusting Limited United Kingdom 100% 100% 100% 100%ABL Energy & Marine Consultants South Africa (Pty) Ltd South Africa 100% 100% 100% 100%ABL Teknik Servis Denizcilik Limited Sirketi Turkey 100% 100% 100% 100%ABL London Limited United Kingdom 100% 100% 100% 100%AB (Residual) Pty Ltd Australia 100% 100% 100% 100%ABL Energy & Marine Consultants India Pvt Ltd India 100% 100% 100% 100%PT ABL Offshore Indonesia Indonesia 100% 100% 100% 100%ABL Consultants Malaysia Sdn Bhd Malaysia 49% 49% 51% 51%ABL Technical Services Pte Ltd Nevis 100% 100% 100% 100%ABL Consultants (Thailand) Co Ltd Thailand 49% 49% 51% 51%ABL Vietnam Company Ltd Vietnam 100% 100% 100% 100%ABL Technical Services Holdings Ltd1United Kingdom 100% 100% 100% 100%OWC (Aqualis) GmbH Germany 100% 100% 100% 100%Offshore Wind Consultants Ireland Limited Ireland 100% 100% 100% 100%Offshore Wind Consultants Taiwan Co. Limited Taiwan 100% 100% 100% 100%Offshore Wind Consultants Limited1United Kingdom 100% 100% 100% 100%Ownership Ownership Voting Voting Place of business / country interest interest power power Name of entityof incorporation2022202120222021OWC Japan Ltd. Japan 100% 100% 100% 100%Offshore Wind Consultants sp. z o.o Poland 100% 100% 100% 100%Innosea Limited United Kingdom 100% 100% 100% 100%Innosea SAS France 100% 100% 100% 100%East Point Geo Ltd. (UK)1United Kingdom 100% 100% 100% 100%LOC (Egypt) for Consultancy Service SAE2Egypt 60% 60% 60% 60%LOC (Germany) GmBH Germany 100% 100% 100% 100%LOC (Guernsey) Limited Guernsey 100% 100% 100% 100%LOC (Kazakhstan) LLP Kazakhstan 100% 100% 100% 100%LOC (Netherlands) BV Netherlands 100% 100% 100% 100%LOC Senegal Senegal 100%% 100%% 100%% 100%%LOC (Tianjin) Co. Ltd. China 100% 100% 100% 100%LOC (Tianjin) Risk Technology Service Co. Ltd. China 100% 100% 100% 100%LOC Group Limited United Kingdom 100% 100% 100% 100%LOC (Laem Chabang) Co. Ltd. Thailand 100% 100% 100% 100%ABL Aberdeen Limited United Kingdom 100% 100% 100% 100%London Offshore Consultants (France) SARL France 100% 100% 100% 100%London Offshore Consultants (Guernsey) Limited Guernsey 99% 99% 99% 99%London Offshore Consultants Holdings Ltd. United Kingdom 100% 100% 100% 100%London Offshore Consultants (India) Private Limited India 100% 100% 100% 100%London Offshore Consultants (Malaysia) SDN BHD2Malaysia 49% 49% 49% 49%London Offshore Consultants (Nigeria) Limited Nigeria 100% 100% 100% 100%London Offshore Consultants (Qatar) LLC2Qatar 49% 49% 49% 49%London Offshore Consultants (Korea) Ltd. Republic of Korea 100% 100% 100% 100%London Offshore Consultants Limited United Kingdom 100% 100% 100% 100%London Offshore Consultants (Mexico) SA de CV Mexico 100% 100% 100% 100%ABL Norway AS Norway 100% 100% 100% 100%London Offshore Consultants Pte Limited Singapore 100% 100% 100% 100%London Offshore Consultants WLL2United Arab Emirates 49% 49% 49% 49%Longitude Consultancy Holdings Limited United Kingdom 100% 100% 100% 100%Longitude Consultants Inc. United States 100% 100% 100% 100%Longitude Consulting Engineers Limited United Kingdom 100% 100% 100% 100%Longitude Engineering de Mexico SA de CV Mexico 100% 100% 100% 100%Ownership Ownership Voting Voting Place of business / country interest interest power power Name of entityof incorporation2022202120222021Longitude Engineers PTE Limited Singapore 100% 100% 100% 100%Neptune Bidco Limited United Kingdom 100% 100% 100% 100%Neptune Midco 1 Limited1United Kingdom 100% 100% 100% 100%Neptune Midco 2 Limited United Kingdom 100% 100% 100% 100%London Offshore Consultants Brasil Ltda. Brazil 100% 100% 100% 100%ABL HK Limited Hong Kong 100% 100% 100% 100%LOC JLA Inc. United States 100% 100% 100% 100%John LeBourhis & Associates United States 100% 100% 100% 100%Add Energy Group AS1Norway 100% 0% 100% 0%Add Latent Limited United Kingdom (Scotland) 100% 0% 100% 0%Add Energy Scotland Limited United Kingdom (Scotland) 100% 0% 100% 0%Add Energy & Partners LLC Oman 50% 0% 50% 0%Add Energy North America Holding AS Norway 100% 0% 100% 0%Add Energy North America Holding LLC United States 100% 0% 100% 0%Add Energy LLC United States 100% 0% 100% 0%Add Energy Offshore LLC United States 100% 0% 100% 0%Add Energy Canada Ltd Canada 100% 0% 100% 0%Add Energy Australasia Pty Ltd Australia 100% 0% 100% 0%Add Lucid Pty Ltd Australia 100% 0% 100% 0%Transitory Pty Ltd Australia 100% 0% 100% 0%Oracle Services Pty Ltd Australia 100% 0% 100% 0%Add IPS Pty Ltd Australia 100% 0% 100% 0%Lucid Unit Trust Australia 100% 0% 100% 0%Add Energy Asia Pte Ltd Singapore 100% 0% 100% 0%Add ISRM Pty Ltd Australia 100% 0% 100% 0%Add Wellflow AS Norway 100% 0% 100% 0%TSP / Total Service Partner AS Norway 32.5 % 0% 32.5 % 0%ABL Marine Services Limited Saudi Arabia 60.0 % 0% 60.0 % 0%1 Investments held directly by ABL Group ASA2 The remaining legal ownership in each case is registered in the name of a local sponsors in accordance with statutory regulations of those countries, who has assigned all the economic benefits attached to their shareholdings to the Group entity. The Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity via management agreements and, accordingly, these entities are consolidated as wholly owned subsidiaries in these consolidated financial statements (Note 3).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-554-2": {
"value": "Note 27. Shareholder informationThe list of top 20 shareholders below is based on the shareholder register as per 31 December 2022. Actual shareholding may deviate due to the use of nominee accounts.Name of shareholder No. of shares % ownershipGross Management AS 14,890,351 14.2 %Holmen Spesialfond 10,450,000 10.0 %Bj\u00f8rn Stray 6,017,743 5.7 %Melesio Invest AS 4,811,016 4.6 %Sober AS 3,500,000 3.3 %Hausta Investor AS 2,725,852 2.6 %KRB Capital AS 2,539,065 2.4 %Valorem AS 2,400,000 2.3 %MP Pensjon PK 2,151,128 2.1 %Saxo Bank AS 2,022,893 1.9 %Mustang Capital AS 2,000,000 1.9 %Trapesa AS 1,708,485 1.6 %Catilina Invest AS 1,685,339 1.6 %Badreddin Diab 1,652,695 1.6 %Amphytron Invest AS 1,600,339 1.5 %DNB BANK ASA 1,582,279 1.5 %Ginko AS 1,428,480 1.4 %Carnegie Investment Bank AB 1,363,000 1.3 %CARUCEL FINANCE AS 1,300,000 1.2 %The Bank of New York Mellon 1,261,662 1.2 %Total 67,090,327 64.0%At 31 December 2022, the Company had 2,009 shareholders (2021: 2,090), and 16.8% (2021: 16.1%) of the shares of the Company were held by foreign registered shareholders.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCompositionOfGroupExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXH86O96",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
}
}
}