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"dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:NOK" } }, "fact-426": { "value": "24518000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "fact-436": { "value": "
Vend Marketplaces ASA is a public limited liability company and its
offices are located at Grensen 5-7, Oslo, Norway. The Group was
named Schibsted until the divestment of its news media operations
in June 2024. Effective 8 June 2024, it adopted the provisional name
Schibsted Marketplaces, and on 12 May 2025 it launched its new
official name, Vend. The shares of Vend Marketplaces ASA are listed
on the Oslo B\u00f8rs. Vend Marketplaces ASA is a family of digital
consumer brands with leading positions within online marketplaces
in the Nordics. Vend Group\u2019s operating segments are Mobility, Real
Estate, Jobs and Recommerce. The operating segments are further
described in segment information in Note 6 Operating segments.
The consolidated financial statements including notes for Vend
Marketplaces ASA for the year 2025 were approved by the Board of
Directors on 24 March 2026 and will be proposed to the Annual
General Meeting on 30 April 2026.
", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-430": { "value": "Vend Marketplaces ASA", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-431": { "value": "public limited liability", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-432": { "value": "Grensen 5-7, Oslo, Norway", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-427": { "value": "Norway", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-429": { "value": "Norway", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-428": { "value": "The Group was named Schibsted until the divestment of its news media operations in June 2024. Effective 8 June 2024, it adopted the provisional name Schibsted Marketplaces, and on 12 May 2025 it launched its new official name, Vend. ", "dimensions": { "concept": "ifrs-full:ExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-433": { "value": "Vend Marketplaces ASA is a family of digital consumer brands with leading positions within online marketplaces in the Nordics.", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-468": { "value": "
Compliance with IFRS
The consolidated financial statements have been prepared and
presented in accordance with IFRS\u00ae Accounting Standards, as
adopted by the EU, and the additional requirements of the Norwegian
Accounting Act. The measurement and recognition of the items in
the financial statements have been carried out in accordance with
applicable IFRS standards.
", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-437": { "value": "Compliance with IFRS The consolidated financial statements have been prepared and presented in accordance with IFRS\u00ae Accounting Standards, as adopted by the EU, and the additional requirements of the Norwegian Accounting Act. The measurement and recognition of the items in the financial statements have been carried out in accordance with applicable IFRS standards. New and amended standards adopted by the Group The Group applied for the first-time the amendments to IAS 21 - Lack of exchangeability, which are effective for annual periods beginning on or after 1 January 2025. The amendment to IAS 21 did not have any impact on the amounts recognised in the current period or prior periods and are not expected to significantly affect the future periods. New standards and interpretations not yet adopted Adoption of IFRS 18 is expected for the annual period beginning on 1 January 2027. An implementation project has been initiated, and a detailed impact assessment has been performed. Vend\u2019s main business activity is the operation of digital marketplaces. Based on the Groups current operations, it\u2019s expected that the Group will not have investment in assets or providing financing to customers as main business activities. Vend currently presents an operating profit subtotal. A detailed review of income and expense classifications is ongoing to ensure compliance with the new operating, investing and financing categories introduced by IFRS 18. Changes are expected, particularly relating to the presentation of financial income and expenses, foreign exchange gains and losses, and the presentation of results from associates within the investing category. The statement of cash flows is also expected to be affected due to revised classification requirements for interest. EBITDA and certain other alternative performance measures are currently reported externally. As part of the implementation of IFRS 18, the use, definition and presentation of performance measures are being reassessed. It is expected that some of the existing measures, and potentially new measures introduced in connection with IFRS 18, will meet the definition of management-defined performance measures and will therefore be disclosed and reconciled in accordance with the new requirements. Further updates on the expected impact of IFRS 18 will be provided in subsequent reporting periods as implementation progresses. Basis for preparation, classification and presentation The consolidated financial statements have been prepared based on a historical cost basis with the exception for certain financial assets and liabilities, including derivatives, measured at fair value. Non- financial assets and equity method investments that no longer justify their value are written down to the recoverable amount, which is the higher of value in use and fair value less costs of disposal. An asset or liability is classified as current when it is part of a normal operating cycle, when it is held primarily for trading purposes, when it falls due within 12 months after the end of the reporting period or when it is cash or cash equivalents. Other items are non-current. A dividend does not become a liability until it has been formally approved by the Annual General Meeting. Assets and directly associated liabilities held for sale are presented separately within current items in the statement of financial position and are valued at the lower of their former carrying amount or fair value less costs to sell. Discontinued operations are presented separately in the income statement. All amounts are in NOK million unless otherwise stated. Due to rounding, the totals in tables may not add up exactly. The accounting principles applied, and significant estimation uncertainties are disclosed in relevant notes to the consolidated financial statements. Consolidation principles The consolidated financial statements include the parent Vend Marketplaces ASA and all subsidiaries, presented as a single economic entity. All the entities have applied consistent principles and all intercompany transactions and balances have been eliminated. Subsidiaries are all entities controlled, directly or indirectly, by Vend Marketplaces ASA. The Group controls an entity when it is exposed to, or has rights to, variable returns from the involvement with the entity and has the ability to affect those returns through power over the entity. Power over an entity exists when the Group has existing rights that give the current ability to direct the activities that significantly affect the entity's returns. The Group considers all relevant facts and circumstances in assessing whether control exists, including contractual arrangements and potential voting rights to the extent that those are substantive. Subsidiaries are included in the consolidated financial statements from the date Vend Marketplaces ASA effectively obtains control of the subsidiary (acquisition date) and until the date Vend Marketplaces ASA ceases to control the subsidiary. Foreign currency translation Items included in the financial statements of each of the Group\u2019s entities are measured using the currency of the primary economic environment in which the entity operates (the functional currency). Foreign currency transactions are translated into the functional currency using the exchange rates at the dates of the transactions in the statutory accounts. Foreign exchange gains and losses resulting from the settlement of such transactions, and from the translation of monetary assets and liabilities denominated in foreign currencies at year end exchange rates, are recognised in financial income or financial expenses in the income statement.
The statutory company accounts of Vend Marketplaces ASA and the
consolidated financial statements for the Group are presented in
Norwegian kroner (NOK). Vend Marketplaces ASA has NOK as
functional currency. Upon incorporation of a foreign operation into
the consolidated financial statements by consolidation or the equity method, the results and financial position is translated from the functional currency of the foreign operation into NOK (the presentation currency) by using the step-by-step method of consolidation. Assets and liabilities are translated at the closing rate at the balance sheet date and income and expenses are translated monthly at the average exchange rates for the month and accumulated. Resulting exchange differences are recognised in other comprehensive income until the disposal of the foreign operation. Exchange rates are quoted from the Norwegian state bank (norges- bank.no). Goodwill and fair value adjustments to the carrying amounts of assets and liabilities arising on the acquisition of a foreign operation, is treated as assets and liabilities of that foreign operation. They are therefore expressed in the functional currency of the foreign operation and translated at the closing rate at the balance sheet date. Discontinued operations Following the divestment of the news media operations in June 2024, the news media operations are presented as a discontinued operation with effect from the second quarter of 2024. The investment in Adevinta is presented as a discontinued operation with effect from the first quarter of 2024. The operations in Lendo Group, Prisjakt Group and Mittanbud Group are presented as discontinued operations with effect from November 2024. The operations in Delivery Group are presented as discontinued operations with effect from May 2025. Previous periods are re-presented, reflecting the above-mentioned operations and Adevinta as discontinued for all reported periods until control or significant influence were lost. The re-presentation affects the income statement and related note disclosures. See Note 4 and Note 33 for further details.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-469": { "value": "
New and amended standards adopted by the Group
The Group applied for the first-time the amendments to IAS 21 - Lack
of exchangeability, which are effective for annual periods beginning
on or after 1 January 2025.
The amendment to IAS 21 did not have any impact on the amounts
recognised in the current period or prior periods and are not
expected to significantly affect the future periods.
", "dimensions": { "concept": "ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-472": { "value": "
New standards and interpretations not yet adopted
Adoption of IFRS 18 is expected for the annual period beginning on 1
January 2027. An implementation project has been initiated, and a
detailed impact assessment has been performed. Vend\u2019s main
business activity is the operation of digital marketplaces. Based on
the Groups current operations, it\u2019s expected that the Group will not
have investment in assets or providing financing to customers as
main business activities.
Vend currently presents an operating profit subtotal. A detailed
review of income and expense classifications is ongoing to ensure
compliance with the new operating, investing and financing
categories introduced by IFRS 18. Changes are expected, particularly
relating to the presentation of financial income and expenses,
foreign exchange gains and losses, and the presentation of results
from associates within the investing category. The statement of cash
flows is also expected to be affected due to revised classification
requirements for interest.
EBITDA and certain other alternative performance measures are
currently reported externally. As part of the implementation of IFRS
18, the use, definition and presentation of performance measures are
being reassessed. It is expected that some of the existing measures,
and potentially new measures introduced in connection with IFRS 18,
will meet the definition of management-defined performance
measures and will therefore be disclosed and reconciled in
accordance with the new requirements.
Further updates on the expected impact of IFRS 18 will be provided in subsequent reporting periods as implementation progresses.", "dimensions": { "concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-470": { "value": "
Consolidation principles
The consolidated financial statements include the parent Vend
Marketplaces ASA and all subsidiaries, presented as a single
economic entity. All the entities have applied consistent principles
and all intercompany transactions and balances have been
eliminated.
Subsidiaries are all entities controlled, directly or indirectly, by Vend
Marketplaces ASA. The Group controls an entity when it is exposed
to, or has rights to, variable returns from the involvement with the
entity and has the ability to affect those returns through power over
the entity. Power over an entity exists when the Group has existing
rights that give the current ability to direct the activities that
significantly affect the entity's returns.
The Group considers all relevant facts and circumstances in
assessing whether control exists, including contractual
arrangements and potential voting rights to the extent that those
are substantive.
Subsidiaries are included in the consolidated financial statements
from the date Vend Marketplaces ASA effectively obtains control of
the subsidiary (acquisition date) and until the date Vend
Marketplaces ASA ceases to control the subsidiary.
", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-471": { "value": "Foreign currency translation Items included in the financial statements of each of the Group\u2019s entities are measured using the currency of the primary economic environment in which the entity operates (the functional currency). Foreign currency transactions are translated into the functional currency using the exchange rates at the dates of the transactions in the statutory accounts. Foreign exchange gains and losses resulting from the settlement of such transactions, and from the translation of monetary assets and liabilities denominated in foreign currencies at year end exchange rates, are recognised in financial income or financial expenses in the income statement. The statutory company accounts of Vend Marketplaces ASA and the consolidated financial statements for the Group are presented in Norwegian kroner (NOK). Vend Marketplaces ASA has NOK as functional currency. Upon incorporation of a foreign operation into
the consolidated financial statements by consolidation or the equity
method, the results and financial position is translated from the
functional currency of the foreign operation into NOK (the
presentation currency) by using the step-by-step method of
consolidation. Assets and liabilities are translated at the closing rate
at the balance sheet date and income and expenses are translated
monthly at the average exchange rates for the month and
accumulated. Resulting exchange differences are recognised in
other comprehensive income until the disposal of the foreign
operation.
Exchange rates are quoted from the Norwegian state bank (norges-
bank.no).
Goodwill and fair value adjustments to the carrying amounts of
assets and liabilities arising on the acquisition of a foreign operation,
is treated as assets and liabilities of that foreign operation. They are
therefore expressed in the functional currency of the foreign
operation and translated at the closing rate at the balance sheet
date.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-473": { "value": "
Discontinued operations
Following the divestment of the news media operations in June 2024,
the news media operations are presented as a discontinued
operation with effect from the second quarter of 2024. The
investment in Adevinta is presented as a discontinued operation with
effect from the first quarter of 2024. The operations in Lendo Group,
Prisjakt Group and Mittanbud Group are presented as discontinued
operations with effect from November 2024. The operations in
Delivery Group are presented as discontinued operations with effect
from May 2025. Previous periods are re-presented, reflecting the
above-mentioned operations and Adevinta as discontinued for all
reported periods until control or significant influence were lost. The
re-presentation affects the income statement and related note
disclosures. See Note 4 and Note 33 for further details.
Principle An asset (or disposal group) is classified as held for sale if its carrying amount will be recovered principally through a sales transaction rather than through continuing use. A disposal group includes assets to be disposed of, by sale or otherwise, together in a single transaction, and liabilities directly associated with those assets that will be transferred in the transaction. An asset or a disposal group classified as held for sale is measured at the lower of carrying amount and fair value less costs to sell. Intangible assets, property, plant and equipment and right-of-use assets are not depreciated or amortised, and the use of the equity method of accounting is discontinued for investments in joint ventures and associates of the disposal group. Assets and liabilities classified as held for sale are presented separately as current items in the statement of financial position. A component of the Group that has either been disposed of or is classified as held for sale, is presented as a discontinued operation if it was or is part of a single co-ordinated plan to dispose of a separate major line of business or geographical area of operations. The results of discontinued operations, comprising the total of post-tax profit (loss) and post-tax gain (loss) on remeasurement or disposal, are presented in a separate line item in the income statement. Intra-group eliminations between continuing and discontinued operations are attributed to discontinued operations unless the provision of the related services is expected to be discontinued immediately after the disposal. That approach is considered to provide the most relevant information related to continuing operations on an ongoing basis. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-492": { "value": "Discontinued operations Following the divestment of the news media operations in June 2024, the news media operations are presented as a discontinued operation with effect from the second quarter of 2024. The investment in Adevinta is presented as a discontinued operation with effect from the first quarter of 2024. The operations in Lendo Group, Prisjakt Group and Mittanbud Group are presented as discontinued operations with effect from November 2024. The operations in Delivery Group are presented as discontinued operations with effect from May 2025. Previous periods are re-presented, reflecting the above-mentioned operations and Adevinta as discontinued for all reported periods until control or significant influence were lost. The re-presentation affects the income statement and related note disclosures. See Note 4 and Note 33 for further details. Principle An asset (or disposal group) is classified as held for sale if its carrying amount will be recovered principally through a sales transaction rather than through continuing use. A disposal group includes assets to be disposed of, by sale or otherwise, together in a single transaction, and liabilities directly associated with those assets that will be transferred in the transaction. An asset or a disposal group classified as held for sale is measured at the lower of carrying amount and fair value less costs to sell. Intangible assets, property, plant and equipment and right-of-use assets are not depreciated or amortised, and the use of the equity method of accounting is discontinued for investments in joint ventures and associates of the disposal group. Assets and liabilities classified as held for sale are presented separately as current items in the statement of financial position. A component of the Group that has either been disposed of or is classified as held for sale, is presented as a discontinued operation if it was or is part of a single co-ordinated plan to dispose of a separate major line of business or geographical area of operations. The results of discontinued operations, comprising the total of post-tax profit (loss) and post-tax gain (loss) on remeasurement or disposal, are presented in a separate line item in the income statement. Intra-group eliminations between continuing and discontinued operations are attributed to discontinued operations unless the provision of the related services is expected to be discontinued immediately after the disposal. That approach is considered to provide the most relevant information related to continuing operations on an ongoing basis. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-435": { "value": "
The management has made use of estimates and assumptions in
preparing the consolidated financial statements. The most
important areas where estimates and judgements are having an
impact are listed below. Detailed information of these estimates and
judgements are disclosed in the relevant notes.
Major sources of estimation uncertainty:
\u2022 Unlisted equity instruments measured at fair value (Note 22
Equity instruments)
\u2022 Calculation of value in use in testing for impairment (Note 16
Impairment assessments)
\u2022 Fair value of contingent consideration and liabilities for
obligations to acquire non-controlling interests (Note 23
Financial liabilities related to business combinations and
increases in ownership interests)
Significant accounting judgements:
\u2022 Recognition of contracted listing fees and premium products
according to normal pattern of views (Note 7 Revenue
recognition)
\u2022 Identification of cash generation units (Note 16 Impairment
assessments)
\u2022 Capitalisation of development costs (Note 17 Intangible assets)
\u2022 Determination of lease term (Note 19 Leases)
Significant judgement and estimation uncertainty
For classified revenues from certain listing fees and premium
products recognised over time, judgement is required in
determining the normal pattern of views for ads displayed for a
defined maximum period of time. The management believes that,
based on past experience, a declining rate is the most appropriate
reflection of the normal pattern of views, i.e. ads are viewed more
frequently in the beginning of the period it is displayed than
towards the end of the maximum period. Relevant contracts
applying this recognition principle normally have a duration of 30
to 60 days.
In Transactional and Distribution revenue streams, judgement is
required to determine if Vend Marketplaces acts as principal or
agent, and to identify distinct performance obligations (e.g.,
shipping, insurance, secure payment). This includes assessing
whether Vend Marketplaces has primary responsibility, control over
the service prior to transfer, or inventory risk.
Significant judgement and estimation uncertainty
Identification of cash-generating units (CGUs) involves judgement
Key judgements and estimates in this note include:
\u2022 Identification of CGUs following the transition to a vertical-
based operating model
\u2022 Allocation and reallocation of goodwill and trademarks with
indefinite useful lives to CGUs
\u2022 Determination of key assumptions used in value in use
calculations, including discount rates, revenue growth and
EBITDA margins
As the Groups cash inflows are generated by a combination of
assets shared across CGUs and geographies, and some assets are
only contributing to cash inflows in one CGUs or one geography,
the identification of the CGUs involves significant judgement. When
identifying the smallest group of assets that generates cash
inflows that are largely independent of the cash inflows from other
assets or group of assets, management consider various factors
including how the entity's operations are monitored and how
decisions about continuing or disposing of the entity's assets and
operations are made. The identification of the CGUs impacts the
carrying amounts and recoverable amounts applied for impairment
testing.
Calculation of value in use in testing for impairment is a major
source of estimation uncertainty.
The valuation of intangible assets acquired through business
combinations and the impairment testing of intangible assets are
largely based on estimated future cash flows. Similarly,
assumptions regarding expected useful lives and residual values,
which impact depreciation and amortisation calculations, are also
based on estimates.
The Group operates within marketplaces and digital services. Vend
is focusing on established marketplaces while also actively seeking
early-stage opportunities in new digital ventures through business
combinations and its own start-ups. Estimates of future cash flows
and the selection of discount rates for present value calculations
are based on management\u2019s expectations regarding market
developments, competitive dynamics, technological
advancements, the potential to realise synergies, interest rate
trends, and other relevant factors. Calculation of value in use in
testing for impairment is a major source of estimation uncertainty .
The risk of deviations in expected cash flows is naturally higher in
emerging markets and more limited in mature markets. Additionally,
this risk increases significantly in periods of macroeconomic
uncertainty.
Climate-related risks are incorporated into projections and growth
assumptions used in impairment testing. While Vend has limited
direct exposure to climate risks due to its minimal reliance on
physical infrastructure, the company may be affected by shifts in
consumer behavior and regulatory changes. Any related
uncertainty in future cash flows is reflected in cash flow
projections.
Significant judgement and estimation uncertainty
Vend has significant activities related to developing new
technology to facilitate digital transformation and the strategy of
forming identity-based ecosystems and products that improve the
ability to offer targeted advertising and personalised products for
customers within online marketplaces. Costs of developing such
technology are expensed until all requirements for recognition as
an asset are met. When requirements for recognition as an asset are
met, the costs are capitalised.
The requirements for recognition as an asset include the
requirement to demonstrate probable future economic benefits
and the requirement that the cost of the asset can be measured
reliably. Determining whether cost shall be charged to expense or
be recognised as an asset based on the existing requirements
involves the use of judgement by management.
Significant judgement and estimation uncertainty
The Group has several lease contracts that include extension and
termination options. These options are negotiated by management
to provide flexibility in managing the leased-asset portfolio and
align with the Group's business needs. Management exercises
significant judgement in determining whether these extension and
termination options are reasonably certain to be exercised. The
judgement relates to whether there are economic incentives
making it reasonable certain that an option will be used. For office
buildings, it is usually not viewed as reasonably
certain that an extension option will be exercised if the extension
option is at market rent or above.
Vend Marketplaces cannot readily determine the interest rate
implicit in the lease, therefore it uses its incremental borrowing rate
(IBR) to measure lease liabilities. IBR is estimated using observable
inputs, such as market interest rates, when available. It is required
to make certain entity-specific estimates such as the subsidiary\u2019s
stand-alone credit rating.
Significant judgement and estimation uncertainty
Equity instruments are measured at fair value. When no quoted
market price is available, fair value is estimated using different
valuation techniques such as discounted cash flow models or a
market approach using comparable trading multiples or prices
derived from transactions with external parties to estimate the fair
value. The valuation of equity instruments without a quoted market
price requires management to use unobservable inputs in the
valuation model. Management regularly assesses a range of
reasonably possible alternatives for those significant unobservable
inputs and determines their impact on the total fair value. Valuation
models that employ significant unobservable inputs require a
higher degree of management judgement and estimation in the
determination of fair value.
Management judgement and estimation are usually required for the
selection of the appropriate valuation model to be used and in
identifying the peer group. For a market-based approach using
comparable trading multiples, the multiples might be in ranges with
a different multiple for each comparable company. The selection of
the appropriate multiple within the range also requires
management judgement.
Although Management believes that its estimates of fair value are
appropriate, the use of different methodologies or assumptions
could lead to different measurements of fair value.
See Note 27 Financial instruments by category for description of
the fair value valuation methods.
Significant judgement and estimation uncertainty
The liabilities are measured at fair value which is based on the
best estimate of future considerations. The estimates take into
account the principles for determination of the consideration in
the existing agreements. The estimates take further into account,
when relevant, management's expectations regarding future
economic development used in determining recoverable amount
in impairment tests. The estimate can be changed in future
periods as the consideration to be paid is dependent upon future
fair value as well as future results.
", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-438": { "value": "Note 4 - Changes in the composition of the Group Principle Business combinations The acquisition method is used to account for all business combinations where Vend Marketplaces ASA or a subsidiary is the acquirer, i.e. the entity that obtains control over another entity or business. When a subsidiary or business is acquired, a purchase price allocation is carried out. Identifiable assets acquired and liabilities, including contingent liabilities assumed, are measured at fair value at the acquisition date. Any non- controlling interest in the acquiree is measured either at fair value or at the proportionate share of the acquiree's identifiable net assets. The residual value in the acquisition is goodwill. Acquisition-related costs are expensed as incurred. Contingent consideration relating to a business combination is recognised as part of the consideration transferred in exchange for the acquiree. Subsequent changes in the fair value of such contingent consideration deemed to be a liability is recognised in profit or loss. In business combinations achieved in stages, the previously held equity interest is remeasured to fair value at the acquisition date. Any gains or losses arising from such remeasurement are recognised in profit or loss. Changes in ownership interests in subsidiaries that do not result in a loss of control Transactions with non-controlling interests are recognised in equity. The carrying amount of non-controlling interests is adjusted to reflect the change in their relative share in the subsidiary. Any difference between the amount by which the non-controlling interests are adjusted and the fair value of the consideration paid or received is recognised directly in equity and attributed to the owners of the parent. Contingent consideration as part of the consideration paid to non-controlling interests is classified as a financial liability with subsequent changes in fair value recognised in profit or loss. Loss of control When control of a subsidiary is lost, the assets and liabilities of the subsidiary and the carrying amount of any non-controlling interests are derecognised. Any consideration received and any investment retained in the former subsidiary are recognised at their fair values. The difference between the amounts recognised and derecognised is recognised as gain or loss in profit or loss. Amounts recognised in other comprehensive income related to the subsidiary are reclassified to profit or loss or transferred to equity similarly as if the parent had disposed of the assets and liabilities directly. Amounts reclassified to profit or loss (including accumulated translation differences) are included in gain or loss on loss of control of subsidiary in profit or loss. Business combinations During 2025, the Group has acquired no business or group of assets. Vend paid NOK 34 million of deferred and contingent consideration related to HomeQ Technologies AB acquired in 2024. During 2024 Vend invested NOK 43 million related to two business combinations. The amount comprises cash consideration transferred reduced by cash and cash equivalents of the acquiree. Further, Vend has paid NOK 155 million of deferred and contingent consideration related to prior years' business combinations. In February 2024, Vend acquired 100 per cent of the shares of HomeQ Technologies AB operating a Swedish marketplace for first- hand rental apartments connecting property companies with potential tenants. The operation will complement the real estate marketplace business. In July 2024, Vend acquired Amedia\u2019s delivery services through the acquisition of 100 per cent of the shares of Helthjem Distribusjon \u00d8stlandet AS (formerly Amedia Distribusjon AS) and 87 per cent of the shares of Helthjem Distribusjon Viken AS (formerly Amedia Distribusjon Viken AS) thereby expanding Vend Delivery\u2019s geographical footprint in Norway. The table below summarises the consideration transferred and the preliminary amounts recognised for assets acquired and liabilities assumed in the business combinations for 2024:
2025
2024
Consideration:
Cash
-
134
Deferred consideration
-
124
Fair value of previously held equity interest
-
8
Total
-
265
Amounts for assets and liabilities
recognised:
Intangible assets
-
14
Property, plant and equipment
-
11
Other non-current assets
-
4
Trade receivables and other current assets
-
102
Cash and cash equivalents
-
91
Deferred tax liabilities
-
-
Other non-current liabilities
-
-2
Current liabilities
-
-178
Total identifiable net assets
-
42
Non-controlling interests
-
-1
Goodwill
-
224
Total
-
265
Loss of control The divestment of news media operations to the Tinius Trust through Blommenholm Industrier AS was completed on 7 June 2024. The transaction is accounted for as loss of control with a gain of NOK 3,823 million recognised in profit or loss in the line item Profit/loss from discontinued operations. The news media operations represented a separate major line of business and are classified as a discontinued operation. Profit / loss from discontinued operations is presented in a separate line item in the income statement. See Note 2 and Note 33 for further details. The divestment of the Prisjakt Group to eEquity was completed on 13 June 2025. The transaction is accounted for as loss of control with a gain of NOK 298 million recognized in profit or loss in the line item Profit / loss from discontinued operations. Potential subsequent purchase price adjustments are not expected to affect this amount significantly. The Prisjakt Group represented a separate major line of business and are classified as a discontinued operation. Profit / loss from discontinued operations is presented in a separate line item in the income statement. See Note 2 and 33 for further details. On 19 September 2025, Vend has signed a binding agreement with Clar Global AB to sell the financial services marketplace, Lendo Group (Lendo, Compricer and Mybanker). The transaction implies an enterprise value of around NOK 1000 million. The completion is expected during first quarter of 2026, subject to approval from regulatory authorities and other customary closing conditions. On 10 July 2025, Vend entered into a binding agreement with OIH Holding Sverige AB for the sale of all shares in Hypoteket Group, a joint venture of Vend Tillv\u00e4xtmedier AB. The transaction was closed on 4 December 2025 and resulted in a recognized gain of NOK 141 million. On 10 December 2025, Vend has signed a binding agreement with Verdane Fund Manager AB to sell its skilled trades marketplace portfolio Mittanbud (Norway), Servicefinder (Sweden), Remppatori (Finland) and 3byggetilbud.dk (Denmark). The transaction implies an enterprice value of NOK 550 million. The transaction was closed on 15 January 2026. Other changes in the composition of the Group In December 2025, Vend increased its ownership interest in AutoVex by purchasing 3,236 shares in the company. As a result, Vend\u2019s ownership increased from 81% to 91.8%. Vend still holds a put option to acquire the remaining shares in the company. In May 2024, Vend increased its ownership interest in Finn.no AS by 9.99 per cent to 100 per cent with consideration paid by the issuance of 8,030,279 new Vend B-shares. The total transaction value of the acquisition was NOK 2.5 billion on an equity basis. The voluntary tender offer to acquire all of the shares in Adevinta ASA by Aurelia Bidco Norway AS (the Offeror) was completed on 29 May 2024 and Vend sold its 28.1 per cent ownership interest partly for NOK 23.9 billion of cash and partly for shares in Aurelia Netherlands Topco B.V., an indirect parent of the Offeror. The transaction is accounted for as loss of significant influence with a gain of NOK 5,003 million recognised in profit or loss in the line item Profit / loss from discontinued operations. The interest in Adevinta ASA was accounted for as an associate until being classified as held for sale at the end of March 2024. Application of the equity method ceased at the same time. The shares received as consideration are measured at fair value as described in Note 22 and 27 and are recognised in the line item Equity instruments in the statement of financial position. The investment in Adevinta represented a particularly significant associate and is classified as a discontinued operation. Profit / loss from discontinued operations is presented in a separate line item in the income statement. Previous periods are re-presented. See Note 33 for further details. Aurelia Netherlands TopCo B.V, in which Vend Marketplaces ASA holds a 14 percent ownership interest, has during the first half-year of 2025 resolved a capital distribution to its shareholders. This follows a refinancing of Adevinta's external debt facilities and the divestments of its interests in the joint ventures Distilled (Ireland) and Willhaben (Austria). Vend Marketplaces ASA\u2019s share of the capital distribution amounts to EUR 336 million, equivalent to approximately NOK 3.9 billion. The 14 percent ownership interest remains unchanged after the capital distribution. Changes in ownership interests in subsidiaries that do not result in a loss of control are accounted for as equity transactions. The effect on the equity attributable to owners of the parent is presented in the table below: 2025 2024 Net consideration received (paid) -45 -9 Settlement put-option to acquire non- 45 -
controlling interests
Fair value adjustment of previously
-14
-
recognised non-controlling interests' put
option
Initial recognition of liabilities for obligations
-
-
to acquire non-controlling interests
Consideration settled in shares
-
-2,500
Other
-
-
Adjustment to equity
-14
-2,509
-of which adjustment to non-controlling
interests
3
-123
-of which adjustment to equity attributable to
owners of the parent
-17
-2,386
", "dimensions": { "concept": "ifrs-full:DisclosureOfCompositionOfGroupExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-434": { "value": "
Principle
Business combinations
The acquisition method is used to account for all business
combinations where Vend Marketplaces ASA or a subsidiary is
the acquirer, i.e. the entity that obtains control over another
entity or business. When a subsidiary or business is acquired, a
purchase price allocation is carried out. Identifiable assets
acquired and liabilities, including contingent liabilities assumed,
are measured at fair value at the acquisition date. Any non-
controlling interest in the acquiree is measured either at fair
value or at the proportionate share of the acquiree's identifiable
net assets. The residual value in the acquisition is goodwill.
Acquisition-related costs are expensed as incurred.
Contingent consideration relating to a business combination is
recognised as part of the consideration transferred in exchange
for the acquiree. Subsequent changes in the fair value of such
contingent consideration deemed to be a liability is recognised
in profit or loss.
In business combinations achieved in stages, the previously
held equity interest is remeasured to fair value at the acquisition
date. Any gains or losses arising from such remeasurement are
recognised in profit or loss.
Changes in ownership interests in subsidiaries that do not
result in a loss of control
Transactions with non-controlling interests are recognised in
equity. The carrying amount of non-controlling interests is
adjusted to reflect the change in their relative share in the
subsidiary. Any difference between the amount by which the
non-controlling interests are adjusted and the fair value of the
consideration paid or received is recognised directly in equity
and attributed to the owners of the parent.
Contingent consideration as part of the consideration paid to
non-controlling interests is classified as a financial liability with
subsequent changes in fair value recognised in profit or loss.
Loss of control
When control of a subsidiary is lost, the assets and liabilities of
the subsidiary and the carrying amount of any non-controlling
interests are derecognised. Any consideration received and any
investment retained in the former subsidiary are recognised at
their fair values. The difference between the amounts
recognised and derecognised is recognised as gain or loss in
profit or loss. Amounts recognised in other comprehensive
income related to the subsidiary are reclassified to profit or loss
or transferred to equity similarly as if the parent had disposed
of the assets and liabilities directly. Amounts reclassified to
profit or loss (including accumulated translation differences)
are included in gain or loss on loss of control of subsidiary in
profit or loss.
Principle
A joint arrangement is an arrangement in which two or more parties
have joint control. Joint control is the contractually agreed sharing
of control of an arrangement and exists when decisions about the
relevant activities require the unanimous consent of the parties
sharing control. Investments in joint arrangements are classified as
joint ventures if they are structured through separate vehicles and
the parties have rights to the net assets of the arrangements.
Interests in joint ventures and associates are accounted for using
the equity method.
Equity method
Under the equity method of accounting, the investments are
initially recognised at cost and adjusted thereafter to recognise the
Group\u2019s share of the post-acquisition profits or losses. The Group's
share of the investee's profit or loss is recognised in Profit (loss)
before taxes in the income statement and the share of changes in
other comprehensive income is recognised in other comprehensive
income with a corresponding adjustment to the carrying amount of
the investment.
Dividends received reduce the carrying amount of the investment.
When the Group\u2019s share of losses equals or exceeds its interest in
the entity, including any other unsecured long-term receivables,
the Group does not recognise further losses, except to the extent
that it has incurred obligations or made payments on behalf of the
other entity.
Gains or losses from upstream or downstream transactions
between the Group and a joint venture or an associate, including
any sale or contribution of subsidiaries to a joint venture or
associate, are recognised only to the extent of unrelated investors\u2019
ownership interest in the joint venture or associate.
An associate is an entity that Vend, directly or indirectly through
subsidiaries, has significant influence over. Significant influence is
normally presumed to exist when Vend controls 20 per cent or
more of the voting power of the investee. Significant influence can
also be presumed to exist when Vend is entitled to a board member
and significant influence can be clearly demonstrated, even at
ownership interests lower than 20 per cent.
Impairment
An investment in a joint venture or an associate is impaired if there
is objective evidence of impairment as a result of a loss event
having occurred. Further, in relation to share price development, a
decline in fair value must be significant or prolonged to provide
evidence of impairment. Vend assesses a decline in fair value of 20
per cent below the initial cost to be significant and a decline lasting
for 12 months to be prolonged.
Impairment losses are reversed to the extent that the recoverable
amount of the net investment subsequently increases.
Changes in ownership
The use of the equity method is discontinued from the date an
investment ceases to be a joint venture or an associate. The
difference between the total of the fair value of any retained
interest plus any proceeds from disposing of a part interest in a
joint venture or an associate, and the carrying amount of the
investment, is recognised as gain or loss in profit or loss, including
any amounts previously recognised in other comprehensive income
related to the disposed part of the investment.
If the Group's ownership interest in a joint venture or an associate is
reduced, but the equity method is still applied, a gain or loss from
the partial disposal is recognised in profit or loss. The retained
interest is not remeasured.
Principle
The reportable operating segments correspond to the
management structure and the internal reporting to the Group's
chief operating decision maker, defined as the CEO. The operating
segments reflect an allocation based on the type of operation.
Principle
IFRS 15 Revenue from Contracts with Customers establishes a five-
step model to account for revenue arising from contracts with
customers. The core principle of the standard is that an entity shall
recognise revenue to depict the transfer of promised goods or
services to customers in an amount that reflects the consideration
to which the entity expects to be entitled in exchange for those
goods or services.
Vend Marketplaces has applied the following principles for revenue
recognition for the different categories of products and services:
Classifieds
Listing fees in contracts entitling the customer to have an ad
displayed for a defined maximum period of time is recognised over
that period, reflecting the normal pattern of views of such ads.
Revenue from premium products benefiting the customer in a
pattern similar to that of a listing fee is recognised similarly as
listing fees. Revenue from premium products that are active for a
shorter, limited period is recognised linearly over that period.
Where evidence indicates that user engagement is front-loaded,
some premium products may be recognised on a declining basis to
reflect higher initial visibility followed by reduced exposure over
time.
Transactional
Vend Marketplaces facilitates peer-to-peer and other online
transactions through its digital platforms, earning fees such as
commissions, \u201csafe-payment\u201d fees, insurance premiums, or
shipping charges.
Revenue is typically recognised at the point in time when Vend
Marketplaces\u2019 performance obligation is fulfilled (e.g., when the
transaction is completed, or secure payment is arranged).
If Vend Marketplaces acts as principal, that is, it has the primary
responsibility for providing the goods or services and bears
significant risks, revenue is presented gross. If Vend Marketplaces
merely arranges the sale between counterparties, it may act as an
agent, recognising only its net commission as revenue.
Certain transaction-related features, such as shipping labels or
buyer protection, may be bundled with the transaction fee or sold
separately, in which case judgement is applied to determine
whether these are distinct performance obligations under IFRS 15.
Advertising
Advertising revenues are sales of advertisement space on online
sites. Digital advertising revenues on online sites are recognised as
the ads are displayed.
Where third-party couriers are engaged and Vend Marketplaces
only arranges the delivery, the company may act as an agent,
recording net revenue.
The evaluation of principal vs. agent in distribution follows IFRS 15\u2019s
guidance (IFRS 15.B34\u2013B38) and depends on factors such as
primary responsibility for fulfilling the service and inventory risk.
Revenue is measured at the fair value of the goods or services
delivered or received, depending on which item that can be
measured reliably.
Management expects that incremental commission fees paid to
intermediaries as a result of obtaining customer contracts are
recoverable. Vend Marketplaces has therefore applied the principle
to capitalise such costs. Capitalised commission fees are amortised
over the period when related revenues are recognised.
For contributions received accounted for as government grants
related to income under IAS 20, the accounting policy of Vend
Marketplaces is to recognise such grants when there is reasonable
assurance that the conditions attached to the grant will be
complied with and that the grants will be received. The grants are
recognised as income unless directly related to specific items of
expense.
Principle
In equity-settled share-based payment transactions with
employees, the employee services and the corresponding equity
increase is measured by reference to the fair value of the equity
instruments granted. The fair value of the equity instruments is
measured at grant date and is recognised as personnel expenses
and equity increase immediately or over the vesting period when
performance vesting conditions require an employee to serve over
a specified time period. For equity instruments vesting in tranches
(graded vesting), each tranche is measured separately and
recognised separately over the vesting period applicable to each
tranche.
Share-based payment transactions involving a statutory
obligation to withhold and transfer in cash to the tax authorities an
amount for the employee\u2019s tax obligations associated with such
transactions, are accounted for as equity-settled in its entirety.
At each reporting date the entities remeasure the estimated
number of equity instruments that is expected to vest. The amount
recognised as an expense is adjusted to reflect the number of
equity instruments which are expected to be, or actually become
vested.
Principle Vend has both defined contribution plans and defined benefit plans. In the defined contribution plans, the company pays an agreed annual contribution to the employee\u2019s pension plan, but any risk related to the future pension is borne by the employee. In a defined benefit plan, the company is responsible for paying an agreed pension to the employee based on his or her final pay, and the risk related to the future pension is hence borne by Vend. In a defined contribution plan, the pension cost will be equal to the contribution paid to the employees' pension plan. Once the contributions have been paid, there are no further payment obligations attached to the defined contribution pension, i.e. there is no liability to record in the statement of financial position. In a defined benefit plan, the net liability recognised is the present value of the benefit obligation at the balance sheet date, less fair value of plan assets. The present value of defined benefit obligations, current service cost and past service cost is determined using the projected unit credit method and actuarial assumptions regarding demographic variables and financial variables. Net pension expense includes service cost, past service cost, settlements and interest on the net defined benefit liability recognised in profit or loss and remeasurements of the net defined benefit liability recognised in other comprehensive income. Past service cost is the change in the present value of the defined benefit obligation resulting from a plan amendment or curtailment. Past service cost is recognised at the earlier date of when the plan amendment or curtailment occurs and when related restructuring costs or termination benefits are recognised. In the cases where a multi-employer plan is classified as defined benefit plans, but sufficient information is not available to enable recognition as a defined benefit plan, they are accounted for as if they were defined contribution plans. Social security taxes are included in the determination of defined benefit obligations and net pension expense.
Principle
Income and expenses of a special nature are presented on a
separate line within operating profit (loss). Such items are
characterised by being transactions and events not being reliable
indicators of underlying operations. Other income and expenses
include items such as restructuring costs, acquisition-related
costs, gains or losses on sale or remeasurement of assets,
investments or operations and other. Acquisition-related costs
may include both costs related to acquisitions closed and
transactions that were not completed.
Principle
Current tax liabilities and assets are measured at the amount that is
expected to be paid to or recovered from the tax authorities.
Deferred tax liabilities and assets are computed for all temporary
differences between the tax basis and the carrying amount of an
asset or liability in the consolidated financial statements and the
tax basis of tax losses carried forward. For deferred tax assets and
liabilities, the nominal tax rates expected to apply when the asset is
realised or the liability is paid will be used.
Deferred tax assets relating to tax deficits and other tax-reducing
temporary differences are recognised to the extent that it is
probable that they can be applied against future taxable income.
Deferred tax liabilities for temporary differences associated with
investments in subsidiaries, associates and joint ventures are
recognised when it is probable that the temporary difference will
reverse in the foreseeable future. Deferred tax liabilities are not
recognised for the initial recognition of goodwill.
Tax expense (tax income) comprises current tax expense (current
tax income) and deferred tax expense (deferred tax income). Any
amount recognised as current tax assets or liabilities and deferred
tax assets or liabilities are recognised in profit or loss, except to the
extent that the tax arises from a transaction or event recognised in
other comprehensive income or directly in equity or arises from a
business combination.
Principle
Basic and diluted earnings per share are presented for ordinary
shares.
Basic earnings per share is calculated by dividing profit (loss)
attributable to the owners of the parent by the weighted average
number of shares outstanding.
In calculating diluted earnings per share, the profit (loss)
attributable to owners of the parent and the weighted average
number of shares outstanding are adjusted for the effects of any
dilutive potential shares.
The profit (loss) attributable to owners of the parent is adjusted for
the dilutive effect of any potential shares convertible into shares of
subsidiaries, joint ventures or associates.
The weighted average number of shares outstanding is adjusted as
follows:
\u2022 For share-based payment transactions with performance
conditions, by including the number of shares that would be
issuable at the reporting date
\u2022 For any other share-based payment transactions, by including the
excess of the total number of potential shares over the number of
shares that could be issued out of the issue proceeds
Principle
Property, plant, equipment, intangible assets and goodwill are
reviewed for impairment whenever there is an indication that the
carrying amount may not be recoverable is identified. Goodwill and
other intangible assets with indefinite useful lives are tested
annually for impairment. Typical impairment indicators include
changes in market developments, competitive situation or
technological developments.
An impairment loss is recognised in the income statement if the
carrying amount of an asset (cash-generating unit) exceeds its
recoverable amount. The recoverable amount is the higher of an
asset\u2019s fair value less costs of disposal and value in use.
Value in use is assessed by discounting estimated future cash
flows. The estimated future cash flows are based on formalised
management projections for the next three years.
Thereafter, free cash flow in year three is extrapolated using a
declining growth rate until it reaches an expected maintainable
steady-state cash flow with sustained growth. The period until the
For the purpose of impairment testing, all assets except goodwill
are grouped into the smallest identifiable set of assets that
generates independent cash flows (cash-generating units). A cash-
generating unit is considered significant if it accounts for more
than 10 per cent of the total goodwill and indefinite trademarks of
the Group.
Corporate assets do not generate independent cash inflows but
contribute to the future cash flows of more than one CGU. Where
the carrying amount of such assets cannot be allocated to
individual CGUs on a reasonable and consistent basis, they are
tested for impairment at the level of the smallest group of CGUs to
which they relate.
Goodwill is allocated to the cash-generating units, or groups of
cash-generating units, that are expected to benefit from the
synergies of the combination. Impairment testing of goodwill
involves comparing the recoverable amount with the carrying
amount of the cash-generating units to which goodwill has been
terminal value is applied does not exceed 5 years. For subsequent
periods, growth factors do not exceed the long-term average
growth rate of the relevant market.
Expected cash flows are discounted using an after-tax discount
rate that accounts for the expected long-term interest rate, plus
an appropriate risk margin for the assets being tested.
allocated.
Impairment losses recognised for cash-generating units are
allocated first to goodwill, then proportionally to other assets in
the unit. Impairment losses are reversed only if the impairment no
longer exists, except for goodwill, where impairment losses cannot
be reversed.
Principle Intangible assets are measured at its cost less accumulated amortisation and accumulated impairment losses. Amortisation of intangible assets with a definite useful life is allocated on a systematic basis over its useful life. If an intangible asset is determined to have an indefinite useful life, it is not amortised until its useful life is considered finite but is instead subject to an annual impairment assessment. A trademark is assessed to have an indefinite useful life if it is expected to contribute to net cash flows indefinitely. The Group assesses the useful life of trademarks by considering various factors, including plans to discontinue or change the trademark, legal restrictions, market trends, and competitive landscape. Intangible assets with a finite expected useful life are generally amortised on a straight-line basis over the expected useful life. The amortisation period of software and licences is normally 3 years, and 1.5-10 years is used for Other intangible assets. The amortisation method, expected useful life and any residual value are assessed annually. Costs of developing software and other intangible assets are recognised as an expense until all requirements for recognition as an asset are met. The requirements for recognition include, among other requirements, the requirement to demonstrate probable future economic benefits and the requirement that the cost of the asset can be measured reliably. Costs incurred after the time that all the requirements for recognition as an asset are met are recognised as an asset. The cost of an internally generated intangible asset is the sum of expenditure incurred from the time all requirements for recognition as an asset are met and until the time the asset is capable of operating in the manner intended by management. Subsequent expenditure incurred in the operating stage to enhance or maintain an intangible asset are normally recognised as an expense as the requirement to demonstrate probable increased economic benefits will normally not be met.
Principle
Property, plant and equipment are measured at cost less
accumulated depreciation and accumulated impairment losses.
The depreciable amount (cost less residual value) of property, plant
and equipment is allocated on a systematic basis over its useful life.
Each part of an item of property, plant and equipment with a cost
that is significant in relation to the total cost of the item, and with a
different useful life, is depreciated separately.
Costs of repairs and maintenance are recognised in profit or loss as
incurred. Cost of replacements and improvements are recognised
in the carrying amount of the asset.
The carrying amount of an item of property, plant and equipment is
derecognised on disposal or when no economic benefits are
expected from its use or disposal. Gain or loss arising from
derecognition is included in profit or loss when the item is
derecognised.
Property, plant and equipment are depreciated on a straight-line
basis over their estimated useful life. Depreciation schedules
reflect the assets' residual value. Items of property, plant and
equipment where material components can be identified with
different useful life are depreciated over the individual
component's expected useful life. Buildings (20-40 years), Plant
and machinery (5-20 years) and Equipment, furniture and similar
assets (3-10 years). The depreciation method, expected useful life
and any residual value are reviewed annually.
Principle
Vend Marketplaces assesses at contract inception whether a
contract is, or contains, a lease. For short-term leases and leases of
low-value assets, lease payments are recognised as an expense on
a straight-line basis or other systematic basis over the lease term.
All other leases are accounted for under a single on-balance sheet
model implying recognition of lease liabilities and right-of-use
assets as further described below. The Group separates non-lease
components from lease components and accounts for each
component separately.
At the commencement date of a lease, a lease liability is recognised
for the net present value of remaining lease payments to be made
over the lease term. The present value is calculated using the
incremental borrowing rate if the interest rate implicit in the lease is
not readily determinable. The lease term is the non-cancellable
period of the lease together with periods covered by an option to
extend being reasonably certain to be exercised by the Group and
periods covered by an option to terminate being not reasonably
certain to be exercised by the Group. Lease payments include
penalties for terminating leases if the lease term reflects the
exercise of such an option.
At the commencement date of a lease, a right-of-use asset,
representing the right to use the underlying asset during the lease
term, is recognised at cost. The cost of the right-of-use asset
includes the amount of the lease liability recognised,
any initial direct costs incurred, and lease payments made on or
before the commencement date less any lease incentives received.
Lease liabilities are subsequently increased by interest expenses
and reduced by lease payments made. In addition, the carrying
amount of lease liabilities is remeasured if there is a modification, a
change in the lease term or a change in the future lease payments.
Right-of-use assets are subsequently measured at cost less any
accumulated depreciation and impairment losses, and adjusted for
any remeasurement of lease liabilities. Right-of-use assets are
depreciated on a straight-line basis over the shorter of the lease
term and the estimated useful life of the underlying asset.
Vend Marketplaces mainly has lease contracts for office buildings
and vehicles used in its operations. For most leases of office
equipment, like personal computers, photocopiers and coffee
machines Vend Marketplaces has applied the recognition
exemption for leases of low-value assets (below NOK 50 000).
Leases of office buildings generally have lease terms between 3
and 15 years, while motor vehicles generally have lease terms
between 3 and 5 years.
Principle
The Group classifies its investment in equity instruments as Equity
instruments at fair value through profit or loss (FVPL) unless an
irrevocable election is made at initial recognition to classify as
Equity instrument designated at fair value through other
comprehensive income (FVOCI). Investments in equity instruments
done prior to 2021 were designated as Equity instruments at fair
value through other comprehensive income (FVOCI) at initial
recognition. The current principle is that additions are classified as
Equity instruments at fair value through profit or loss (FVPL) as such
classification is assessed to provide more useful information to
users of the Group\u2019s financial statements by including returns from
investing activities in profit or loss.
When classified as FVPL, changes in fair value and dividends
received are recognised in financial income or financial expenses.
When classified as FVOCI, dividends received are recognised in
financial income. Any changes in fair value recognised in OCI are
not reclassified to profit or loss on derecognition. Equity
instruments are included at fair value in the line item Equity
instruments in the statement of financial position and are not
subject to impairment assessment.
Principle
When Vend is obliged to acquire non-controlling interests, Vend
determines and allocates profit (loss), other comprehensive
income and dividends paid to such non-controlling interests.
Accumulated non-controlling interests are derecognised as if the
non-controlling interest was acquired at the balance sheet date
and a financial liability reflecting the obligation to acquire the
non-controlling interest is recognised. The liability is measured at
fair value calculated as the present value of the redemption
amount. The net amount recognised or derecognised is
accounted for as an equity transaction. In the Consolidated
statement of changes in equity, such amounts are included in the
line item Initial recognition and change in fair value of financial
liabilities for obligations to acquire non-controlling interests.
The accounting policy for contingent consideration is disclosed
in Note 4 Changes in the composition of the Group.
Principle
Provisions are recognised when the Group has a present legal or
constructive obligation as a result of past events, it is probable an
outflow of resources will be required to settle the obligation and
the amount can be reliably estimated. Provisions are not
recognised for future operating losses. The provision is calculated
on the basis of the best estimate of anticipated expenses. If the
effect is material, anticipated future cash flows will be discounted,
using a current pre-tax interest rate that reflects the risks specific
to the provision.
Contingent liabilities are liabilities not recognised as it is not yet
confirmed that the Group has a present obligation, or a present
obligation for which it is not probable that an outflow of resources
will be required to settle the obligation, or it is not possible to make
a sufficiently reliable estimate of the obligation.
Contingent liabilities are disclosed unless the probability that an
economic settlement will be required to settle the obligation is
remote.
Principle
The Group initially recognises loans, receivables and deposits on
the date that they are originated. All other financial assets and
financial liabilities (including financial assets designated at fair
value through profit or loss or other comprehensive income) are
recognised initially on the trade date at which the Group becomes a
party to the contractual provisions of the instrument. All financial
instruments are initially measured at fair value plus or minus, in the
case of a financial asset or financial liability not at fair value
through profit or loss, transaction costs.
The Group classifies at initial recognition its financial instruments in
one of the following categories: Financial assets or financial
liabilities at fair value through profit or loss, Financial assets at
amortised cost, Equity instruments designated at fair value through
OCI and Financial liabilities at amortised cost. The classification
depends on both the entity\u2019s business model for managing the
financial asset and the contractual cash flow characteristics of the
financial asset.
Financial assets or financial liabilities at fair value through profit or loss are financial assets and liabilities held for trading and acquired or incurred primarily with a view of sale or repurchase in the near term. Financial derivatives are included in the balance sheet items Trade receivables and other current assets, Other non-current assets, Other current liabilities and Other non-current liabilities. These financial assets and liabilities are measured at fair value when recognised initially, and transaction costs are charged to expense as incurred. Subsequently, the instruments are measured at fair value, with changes in fair value, including interest income, recognised in profit or loss as financial income or financial expenses, unless they are designated and effective hedging instruments. Financial assets at amortised cost are assets giving rise to cash flows that are solely payments of principal and interest on the principal amount outstanding. The category is included in the balance sheet items Other non-current assets, Trade receivables and other current assets and Cash and cash equivalents. Financial assets at amortised cost are recognised initially at fair value plus directly attributable transaction costs. Subsequently, the assets are measured at amortised cost using the effective interest method, reduced by any impairment loss. Effective interest related to financial assets at amortised cost is recognised in profit or loss as Financial income. The carrying amounts of trade and other current payables are assumed to be approximately the same as their fair values, due to their short-term nature. Short-term loans and receivables are for practical reasons not amortised. For Trade receivables and other current assets Vend has applied the practical expedient to the carrying amount through the use of an allowance account reflecting the lifetime expected credit losses. The loss is recognised as other operating expenses in the income statement. Impairment of all other financial assets are recognised as Financial expenses. Fair value of financial instruments is based on quoted prices at the balance sheet date in an active market if such markets exist. If an active market does not exist, fair value is established by using valuation techniques that are expected to provide a reliable estimate of the fair value. The fair value of listed securities is based on current bid prices. The fair value of unlisted securities is based on transactions, either carried through or in comparable securities, or on cash flows discounted using an applicable risk-free market interest rate and a risk premium specific to the unlisted securities. Fair value of forward contracts is estimated based on the difference between the spot forward price of the contracts and the closing rate at the date of the balance sheet. The forward rate addition and deduction is recognised as interest income or interest expense. Fair value of interest and currency swaps is estimated based on discounted cash flows, where future interest rates are derived from market-based future rates. Financial assets and liabilities measured at fair value are classified according to valuation method: Level 1: Valuation based on quoted prices (unadjusted) in active markets for identical assets or liabilities. Only investments in listed equity instruments are included in Level 1. Level 2: Valuation based on inputs other than quoted prices liabilities. After initial measurement, financial liabilities at amortised cost are measured at amortised cost using the effective interest method. Effective interest is recognised in income as financial expenses. Short-term financial liabilities are for practical reasons not amortised. Financial assets are derecognised when the contractual rights to the cash flows from the financial asset expire and the Group has transferred substantially all the risks and rewards of ownership. Financial liabilities are derecognised when the obligation is discharged, cancelled or expires. Any rights and obligations created or retained in such a transfer are recognised separately as assets or liabilities. Financial assets and liabilities are offset and the net amount is presented in the Statement of financial position when the Group has a legal right to offset the amounts and intends to settle on a net basis or to realise the asset and settle the liability simultaneously. Vend has assessed at each balance sheet date the general pattern of deterioration or improvement in the credit quality of financial instruments. The amount of Expected Credit Loss (ECL) recognised as a loss allowance or provision depends on the extent of credit deterioration since initial recognition. The simplified approach using life-time ECL forms the basis for the assessment. included within level 1 that are observable for the asset or liability, either directly (that is, as prices) or indirectly (that is, derived from prices). Financial derivatives are included in Level 2. Level 3: Valuation based on inputs for the asset or liability that are unobservable market data. Level 3 investments include non-listed equity instruments, contingent consideration and financial liabilities for obligations to acquire non-controlling interests. If one or more of the significant inputs are not based on observable market data, the instrument is included in level 3. Changes in fair value recognised in other comprehensive income is recognised in the line item Change in fair value of equity instruments. Changes in fair value recognised in profit or loss are presented in the line items Other income, Other expenses, Financial income and Financial expenses. Hedges On initial designation of a hedge, the Group formally documents the relationship between the hedging instrument(s) and the hedged item(s), including risk management objectives and strategy in undertaking the hedge transaction, together with the methods that will be used to assess the effectiveness of the hedging relationship. The Group makes an assessment both at the inception of the hedge relationship as well as on an ongoing basis, whether the hedging instruments are expected to be highly effective in offsetting the changes in the fair value or cash flows for the respective hedged items during the period for which the hedge is designated. Gains or losses related to loans or currency derivatives in foreign currencies, designated as hedging instruments in a hedge of a net investment in a foreign operation, are recognised in other comprehensive income until disposal of the operation.
Principle
Own equity instruments which are reacquired (treasury shares) are
deducted from equity. No gain or loss is recognised in profit or loss
on the purchase, sale, issue or cancellation of treasury shares.
Consideration paid or received is recognised directly in
equity. The transaction costs of issuing or acquiring own equity
instruments are accounted for as a deduction from equity, net of
any related income tax benefit.
Principle
Non-controlling interests is the equity in a subsidiary not
attributable, directly or indirectly, to the parent Vend Marketplaces
ASA. Non-controlling interests are presented in the consolidated
balance sheet within equity, separately from the equity of the owners
of the parent
Profit (loss) and comprehensive income attributable to non-
controlling interests are disclosed as allocations for the period of
profit (loss) and comprehensive income attributable to non-
controlling interests and owners of the parent, respectively.
When Vend is obligated to acquire non-controlling interests, the
related accumulated non-controlling interest is derecognised.
Principle
The statement of cash flows is prepared under the indirect
method. Cash and cash equivalents consist of bank deposits and
other monetary instruments with a maturity of three months or
less.
Principle
An asset (or disposal group) is classified as held for sale if its
carrying amount will be recovered principally through a sales
transaction rather than through continuing use.
A disposal group includes assets to be disposed of, by sale or
otherwise, together in a single transaction, and liabilities
directly associated with those assets that will be transferred in
the transaction.
An asset or a disposal group classified as held for sale is
measured at the lower of carrying amount and fair value less
costs to sell. Intangible assets, property, plant and equipment
and right-of-use assets are not depreciated or amortised, and
the use of the equity method of accounting is discontinued for
investments in joint ventures and associates of the disposal
group. Assets and liabilities classified as held for sale are
presented separately as current items in the statement of
financial position.
A component of the Group that has either been disposed of or is
classified as held for sale, is presented as a discontinued
operation if it was or is part of a single co-ordinated plan to
dispose of a separate major line of business or geographical area
of operations. The results of discontinued operations,
comprising the total of post-tax profit (loss) and post-tax gain
(loss) on remeasurement or disposal, are presented in a separate
line item in the income statement.
Intra-group eliminations between continuing and discontinued
operations are attributed to discontinued operations unless the
provision of the related services is expected to be discontinued
immediately after the disposal. That approach is considered to
provide the most relevant information related to continuing
operations on an ongoing basis.
", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-474": { "value": "Principle Business combinations The acquisition method is used to account for all business combinations where Vend Marketplaces ASA or a subsidiary is the acquirer, i.e. the entity that obtains control over another entity or business. When a subsidiary or business is acquired, a purchase price allocation is carried out. Identifiable assets acquired and liabilities, including contingent liabilities assumed, are measured at fair value at the acquisition date. Any non- controlling interest in the acquiree is measured either at fair value or at the proportionate share of the acquiree's identifiable net assets. The residual value in the acquisition is goodwill. Acquisition-related costs are expensed as incurred. Contingent consideration relating to a business combination is recognised as part of the consideration transferred in exchange for the acquiree. Subsequent changes in the fair value of such contingent consideration deemed to be a liability is recognised in profit or loss. In business combinations achieved in stages, the previously held equity interest is remeasured to fair value at the acquisition date. Any gains or losses arising from such remeasurement are recognised in profit or loss. Changes in ownership interests in subsidiaries that do not result in a loss of control Transactions with non-controlling interests are recognised in equity. The carrying amount of non-controlling interests is adjusted to reflect the change in their relative share in the subsidiary. Any difference between the amount by which the non-controlling interests are adjusted and the fair value of the consideration paid or received is recognised directly in equity and attributed to the owners of the parent. Contingent consideration as part of the consideration paid to non-controlling interests is classified as a financial liability with subsequent changes in fair value recognised in profit or loss. Loss of control When control of a subsidiary is lost, the assets and liabilities of the subsidiary and the carrying amount of any non-controlling interests are derecognised. Any consideration received and any investment retained in the former subsidiary are recognised at their fair values. The difference between the amounts recognised and derecognised is recognised as gain or loss in profit or loss. Amounts recognised in other comprehensive income related to the subsidiary are reclassified to profit or loss or transferred to equity similarly as if the parent had disposed of the assets and liabilities directly. Amounts reclassified to profit or loss (including accumulated translation differences) are included in gain or loss on loss of control of subsidiary in profit or loss. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-475": { "value": "
Business combinations
During 2025, the Group has acquired no business or group of assets.
Vend paid NOK 34 million of deferred and contingent consideration
related to HomeQ Technologies AB acquired in 2024.
During 2024 Vend invested NOK 43 million related to two business
combinations. The amount comprises cash consideration transferred
reduced by cash and cash equivalents of the acquiree. Further, Vend
has paid NOK 155 million of deferred and contingent consideration
related to prior years' business combinations.
In February 2024, Vend acquired 100 per cent of the shares of
HomeQ Technologies AB operating a Swedish marketplace for first-
hand rental apartments connecting property companies with
potential tenants. The operation will complement the real estate
marketplace business.
In July 2024, Vend acquired Amedia\u2019s delivery services through the
acquisition of 100 per cent of the shares of Helthjem Distribusjon
\u00d8stlandet AS (formerly Amedia Distribusjon AS) and 87 per cent of the
shares of Helthjem Distribusjon Viken AS (formerly Amedia
Distribusjon Viken AS) thereby expanding Vend Delivery\u2019s
geographical footprint in Norway.
The table below summarises the consideration transferred and the
preliminary amounts recognised for assets acquired and liabilities
assumed in the business combinations for 2024:
2025
2024
Consideration:
Cash
-
134
Deferred consideration
-
124
Fair value of previously held equity interest
-
8
Total
-
265
Amounts for assets and liabilities
recognised:
Intangible assets
-
14
Property, plant and equipment
-
11
Other non-current assets
-
4
Trade receivables and other current assets
-
102
Cash and cash equivalents
-
91
Deferred tax liabilities
-
-
Other non-current liabilities
-
-2
Current liabilities
-
-178
Total identifiable net assets
-
42
Non-controlling interests
-
-1
Goodwill
-
224
Total
-
265
Loss of control
The divestment of news media operations to the Tinius Trust through
Blommenholm Industrier AS was completed on 7 June 2024. The
transaction is accounted for as loss of control with a gain of NOK
3,823 million recognised in profit or loss in the line item Profit/loss
from discontinued operations. The news media operations
represented a separate major line of business and are classified as a
discontinued operation. Profit / loss from discontinued operations is
presented in a separate line item in the income statement. See Note
2 and Note 33 for further details.
The divestment of the Prisjakt Group to eEquity was completed on 13
June 2025. The transaction is accounted for as loss of control with a
gain of NOK 298 million recognized in profit or loss in the line item
Profit / loss from discontinued operations. Potential subsequent
purchase price adjustments are not expected to affect this amount
significantly. The Prisjakt Group represented a separate major line of
business and are classified as a discontinued operation. Profit / loss
from discontinued operations is presented in a separate line item in
the income statement. See Note 2 and 33 for further details.
On 19 September 2025, Vend has signed a binding agreement with
Clar Global AB to sell the financial services marketplace, Lendo
Group (Lendo, Compricer and Mybanker). The transaction implies an
enterprise value of around NOK 1000 million. The completion is
expected during first quarter of 2026, subject to approval from
regulatory authorities and other customary closing conditions.
On 10 July 2025, Vend entered into a binding agreement with OIH
Holding Sverige AB for the sale of all shares in Hypoteket Group, a
joint venture of Vend Tillv\u00e4xtmedier AB. The transaction was closed
on 4 December 2025 and resulted in a recognized gain of NOK 141
million.
On 10 December 2025, Vend has signed a binding agreement with
Verdane Fund Manager AB to sell its skilled trades marketplace
portfolio Mittanbud (Norway), Servicefinder (Sweden), Remppatori
(Finland) and 3byggetilbud.dk (Denmark). The transaction implies an
enterprice value of NOK 550 million. The transaction was closed on 15
January 2026.
Other changes in the composition of the Group
In December 2025, Vend increased its ownership interest in AutoVex
by purchasing 3,236 shares in the company. As a result, Vend\u2019s
ownership increased from 81% to 91.8%. Vend still holds a put option
to acquire the remaining shares in the company.
In May 2024, Vend increased its ownership interest in Finn.no AS by
9.99 per cent to 100 per cent with consideration paid by the issuance
of 8,030,279 new Vend B-shares. The total transaction value of the
acquisition was NOK 2.5 billion on an equity basis.
The voluntary tender offer to acquire all of the shares in Adevinta
ASA by Aurelia Bidco Norway AS (the Offeror) was completed on 29
May 2024 and Vend sold its 28.1 per cent ownership interest partly
for NOK 23.9 billion of cash and partly for shares in Aurelia
Netherlands Topco B.V., an indirect parent of the Offeror. The
transaction is accounted for as loss of significant influence with a
gain of NOK 5,003 million recognised in profit or loss in the line item
Profit / loss from discontinued operations.
The interest in Adevinta ASA was accounted for as an associate until
being classified as held for sale at the end of March 2024.
Application of the equity method ceased at the same time.
The shares received as consideration are measured at fair value as
described in Note 22 and 27 and are recognised in the line item
Equity instruments in the statement of financial position.
The investment in Adevinta represented a particularly significant
associate and is classified as a discontinued operation. Profit / loss
from discontinued operations is presented in a separate line item in
the income statement. Previous periods are re-presented. See Note
33 for further details.
Aurelia Netherlands TopCo B.V, in which Vend Marketplaces ASA
holds a 14 percent ownership interest, has during the first half-year
of 2025 resolved a capital distribution to its shareholders. This
follows a refinancing of Adevinta's external debt facilities and the
divestments of its interests in the joint ventures Distilled (Ireland)
and Willhaben (Austria). Vend Marketplaces ASA\u2019s share of the
capital distribution amounts to EUR 336 million, equivalent to
approximately NOK 3.9 billion. The 14 percent ownership interest
remains unchanged after the capital distribution.
Changes in ownership interests in subsidiaries that do not result in a
loss of control are accounted for as equity transactions. The effect
on the equity attributable to owners of the parent is presented in the
table below:
2025
2024
Net consideration received (paid)
-45
-9
Settlement put-option to acquire non-
45
-
controlling interests
Fair value adjustment of previously
-14
-
recognised non-controlling interests' put
option
Initial recognition of liabilities for obligations
-
-
to acquire non-controlling interests
Consideration settled in shares
-
-2,500
Other
-
-
Adjustment to equity
-14
-2,509
-of which adjustment to non-controlling
interests
3
-123
-of which adjustment to equity attributable to
owners of the parent
-17
-2,386
", "dimensions": { "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-439": { "value": "Note 5 - Investments in joint ventures and associates Principle A joint arrangement is an arrangement in which two or more parties have joint control. Joint control is the contractually agreed sharing of control of an arrangement and exists when decisions about the relevant activities require the unanimous consent of the parties sharing control. Investments in joint arrangements are classified as joint ventures if they are structured through separate vehicles and the parties have rights to the net assets of the arrangements. Interests in joint ventures and associates are accounted for using the equity method. Equity method Under the equity method of accounting, the investments are initially recognised at cost and adjusted thereafter to recognise the Group\u2019s share of the post-acquisition profits or losses. The Group's share of the investee's profit or loss is recognised in Profit (loss) before taxes in the income statement and the share of changes in other comprehensive income is recognised in other comprehensive income with a corresponding adjustment to the carrying amount of the investment. Dividends received reduce the carrying amount of the investment. When the Group\u2019s share of losses equals or exceeds its interest in the entity, including any other unsecured long-term receivables, the Group does not recognise further losses, except to the extent that it has incurred obligations or made payments on behalf of the other entity. Gains or losses from upstream or downstream transactions between the Group and a joint venture or an associate, including any sale or contribution of subsidiaries to a joint venture or associate, are recognised only to the extent of unrelated investors\u2019 ownership interest in the joint venture or associate. An associate is an entity that Vend, directly or indirectly through subsidiaries, has significant influence over. Significant influence is normally presumed to exist when Vend controls 20 per cent or more of the voting power of the investee. Significant influence can also be presumed to exist when Vend is entitled to a board member and significant influence can be clearly demonstrated, even at ownership interests lower than 20 per cent. Impairment An investment in a joint venture or an associate is impaired if there is objective evidence of impairment as a result of a loss event having occurred. Further, in relation to share price development, a decline in fair value must be significant or prolonged to provide evidence of impairment. Vend assesses a decline in fair value of 20 per cent below the initial cost to be significant and a decline lasting for 12 months to be prolonged. Impairment losses are reversed to the extent that the recoverable amount of the net investment subsequently increases. Changes in ownership The use of the equity method is discontinued from the date an investment ceases to be a joint venture or an associate. The difference between the total of the fair value of any retained interest plus any proceeds from disposing of a part interest in a joint venture or an associate, and the carrying amount of the investment, is recognised as gain or loss in profit or loss, including any amounts previously recognised in other comprehensive income related to the disposed part of the investment. If the Group's ownership interest in a joint venture or an associate is reduced, but the equity method is still applied, a gain or loss from the partial disposal is recognised in profit or loss. The retained interest is not remeasured.
2025
2024
Joint
Joint
Development in net carrying amount
Note
ventures
Associates
Total
Note
ventures
Associates
Total
As at 1 January
96
326
421
99
37,445
37,544
Additions
1
11
13
6
47
53
Disposals
-206
-76
-282
-
-39,398
-39,398
Disposals on sale of businesses
-
-
-
-33
-418
-451
Transition from (to) subsidiaries
-
-
-
42
42
85
Transition from (to) equity instruments
-
-
-
-
-10
-10
Transition from (to) receivables
-
-
-
3
23
26
Share of profit (loss) from continuing operations
-
-46
-46
-22
-61
-83
Share of profit (loss) from discontinued operations
33
5
-
5
33
-
-562
-562
Share of other comprehensive income
-
-
-
-
-58
-58
Gains (losses) from continuing operations
150
52
202
-
-10
-10
Gains (losses) from discontinued operations
-
-
-
-
5,003
5,003
Impairment loss (recognised or reversed) from continuing
operations
-
-33
-33
-
-127
-127
Share of transactions with the owners of joint ventures and
associates
-
-
-
-
4
4
Foreign exchange differences
3
11
14
1
-1,594
-1,593
Reclassified as held for sale
-8
-
-8
-
-
-
As at 31 December
41
244
286
96
326
421
During Q4 2025, the Group completed the sale of its joint ventures
in Hypoteket and Elton Mobility for a total cash consideration of
NOK 206 million. These transactions account for the joint venture
disposal and the related gains from continuing operations in 2025.
For associates, the main movements in 2025 relate to the disposal
of SAVR AB, which drives the associate disposal and related gains
from continuing operations.
Share of profit (loss) from discontinued operations in 2025 relate
to the Delivery Group which was classified as disposal group held
for sale as of May 2025. Share of profit (loss) from discontinued
operations in 2024 relate to Adevinta ASA. Share of profit (loss) of
Adevinta ASA in 2024 was prior to the sale reported with a one
quarter lag as Adevinta ASA issued its interim financial statements
later than Vend. The investment in Adevinta was classified as an
asset held for sale at the end of March 2024. See Note 33 Assets
held for sale and discontinued operations. Share of profit (loss) for
2024 reflects the profit (loss) of Adevinta for the fourth quarter of
2023. In addition, share of profit (loss) includes Vend\u2019s
adjustments for fair value differences and amortisation of
identified excess values.
Impairment losses or reversals of previously recognised
impairment losses are reported in the line item Impairment loss on
joint ventures and associates (recognised or reversed). Impairment
losses for associates amounted to NOK -33 million in 2025
compared to NOK -127 million in 2024.
The carrying amount of investments in joint ventures and associates comprises the following investments:
2025
2024
Country of
Interest
Joint
Interest
Joint
incorporation
held
ventures
Associates
held
ventures
Associates
Our Interest Holding AB
Sweden
0.00%
-
-
50.00%
50
-
Schibsted Tech Polska Sp z.o.o
Poland
50.00%
41
-
50.00%
31
-
Elton Mobility AS
Norway
0.00%
-
-
50.00%
13
-
In-grid AB
Sweden
9.04%
-
67
9.04%
-
58
Mindler AB
Sweden
15.47%
-
27
15.47%
-
44
Fixrate AS
Norway
17.90%
-
37
18.13%
-
39
FundingPartner Group AS
Norway
17.73%
-
39
18.47%
-
38
Pej AB
Sweden
21.56%
-
28
20.89%
-
27
SAVR AB
Sweden
0.00%
-
-
6.49%
-
25
Hygglo AB
Sweden
0.00%
-
-
21.94%
-
22
Insurello AB
Sweden
34.04%
-
15
34.49%
-
19
Gire AS
Norway
10.31%
-
16
7.69%
-
15
T\u00f8rn AS
Norway
0.00%
-
-
23.01%
-
-
Other
-0
16
1
40
Carrying amount as at 31 December
41
244
96
326
If the company mentioned is the parent company of a group, the figures presented are for the consolidated group. Interest held refers to direct ownership,
irrespective of non-controlling interests of the ownership company.
Description of the business of the joint ventures and associates:
Our Interest Holding AB
A financial intermediation service for home loans
Schibsted Tech Polska Sp. z.o.o
Provides technological solutions for Vend
Elton Mobility AS
Provides an application with multiple operators to charge electric vehicles on-the-go
In-grid AB
Arranges personalised delivery services for customers in the e-commerce business
Mindler AB
Operates an online psychologist service
Fixrate AS
Marketplace helping companies achieve the best conditions for their bank deposits
FundingPartner Group AS
Provides crowlending to Norwegian start-ups
Pej AB
Provides digital ordering solutions
SAVR AB
Arranges investments in funds at competitive terms compared to ordinary banks
Hygglo AB
Marketplace for rentals between persons
Insurello AB
Processes insurance claims for consumers focusing on automating accident insurance claims
Gire AS
Marketplace optimising transportation in the car industry
T\u00f8rn AS
Marketplace helping companies to optimise resource usage
", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-476": { "value": "Principle A joint arrangement is an arrangement in which two or more parties have joint control. Joint control is the contractually agreed sharing of control of an arrangement and exists when decisions about the relevant activities require the unanimous consent of the parties sharing control. Investments in joint arrangements are classified as joint ventures if they are structured through separate vehicles and the parties have rights to the net assets of the arrangements. Interests in joint ventures and associates are accounted for using the equity method. Equity method Under the equity method of accounting, the investments are initially recognised at cost and adjusted thereafter to recognise the Group\u2019s share of the post-acquisition profits or losses. The Group's share of the investee's profit or loss is recognised in Profit (loss) before taxes in the income statement and the share of changes in other comprehensive income is recognised in other comprehensive income with a corresponding adjustment to the carrying amount of the investment. Dividends received reduce the carrying amount of the investment. When the Group\u2019s share of losses equals or exceeds its interest in the entity, including any other unsecured long-term receivables, the Group does not recognise further losses, except to the extent that it has incurred obligations or made payments on behalf of the other entity. Gains or losses from upstream or downstream transactions between the Group and a joint venture or an associate, including any sale or contribution of subsidiaries to a joint venture or associate, are recognised only to the extent of unrelated investors\u2019 ownership interest in the joint venture or associate. An associate is an entity that Vend, directly or indirectly through subsidiaries, has significant influence over. Significant influence is normally presumed to exist when Vend controls 20 per cent or more of the voting power of the investee. Significant influence can also be presumed to exist when Vend is entitled to a board member and significant influence can be clearly demonstrated, even at ownership interests lower than 20 per cent. Impairment An investment in a joint venture or an associate is impaired if there is objective evidence of impairment as a result of a loss event having occurred. Further, in relation to share price development, a decline in fair value must be significant or prolonged to provide evidence of impairment. Vend assesses a decline in fair value of 20 per cent below the initial cost to be significant and a decline lasting for 12 months to be prolonged. Impairment losses are reversed to the extent that the recoverable amount of the net investment subsequently increases. Changes in ownership The use of the equity method is discontinued from the date an investment ceases to be a joint venture or an associate. The difference between the total of the fair value of any retained interest plus any proceeds from disposing of a part interest in a joint venture or an associate, and the carrying amount of the investment, is recognised as gain or loss in profit or loss, including any amounts previously recognised in other comprehensive income related to the disposed part of the investment. If the Group's ownership interest in a joint venture or an associate is reduced, but the equity method is still applied, a gain or loss from the partial disposal is recognised in profit or loss. The retained interest is not remeasured. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-440": { "value": "Note 6 - Operating segments Principle The reportable operating segments correspond to the management structure and the internal reporting to the Group's chief operating decision maker, defined as the CEO. The operating segments reflect an allocation based on the type of operation. Vend Group\u2019s operating segments are Mobility, Real Estate, Jobs and Recommerce. The marketplaces operations comprise online classified operations in Norway (FINN.no), Sweden (blocket.se), Finland (tori.fi and oikotie.fi) and Denmark (bilbasen.dk and dba.dk). These operations provide technology-based services to connect buyers and sellers and facilitate transactions, from job offers to real estate, cars, travel, consumer goods and more. Vend Marketplaces also includes adjacent businesses such as Nettbil, Qasa, AutoVex and HomeQ. Mobility empowers people to make smart mobility choices for themselves and future generations. We focus on further strengthening dealer and car manufacturer relations and creating a frictionless, digital used car buying experience and a consumer-to- dealer transactional platform.
Recommerce wants to make circular consumption the obvious
choice. Our mission is to power the extended use of all goods by
building a transactional foundation, creating unique second-hand
experiences for consumers and becoming businesses' preferred
partner in recommence.
Real Estate empowers people in their journey to find a home at every
stage of life, by creating efficient and transparent housing markets,
contributing to fair and equal renting markets and promoting
sustainable housing.
Jobs' core purpose is \u201cCreating equal job opportunities for
everyone.\u201d and is on a mission to make sure no talent is lost and that
we offer the best jobs marketplace both for candidates and
customers.
Other / Headquarters comprise operations not included in the other
reported operating segments, including the Group\u2019s headquarter
Vend Marketplaces ASA and other centralised functions including
Product and Technology.
Eliminations comprise intersegment sales. Transactions between
operating segments are conducted on normal commercial terms.
In the operating segment information presented, Gross operating
profit (loss) is used as measure of operating segment profit (loss).
Other/
Real
Recom
Head-
Elimi-
Year 2025
Mobility
Estate
Jobs
-merce
quarters
nations
Total
Operating revenues
2,537
1,327
1,118
813
546
-24
6,317
Costs of goods and services sold
-130
-45
-43
-371
-6
-
-595
Personnel expenses
-340
-218
-103
-135
-1,023
-
-1,819
Marketing expenses
-139
-109
-23
-78
-52
-
-401
Other operating expenses
-142
-101
-25
-22
-1,109
24
-1,375
Allocated operating expenses
-394
-237
-280
-434
1,346
-
-
Total operating expenses
-1,146
-711
-474
-1,039
-844
24
-4,190
Gross operating profit / loss (-)
1,391
616
644
-226
-298
-
2,127
Other disclosures:
Capital expenditure
164
105
81
114
34
-
498
See Note 7 Revenue recognition for further information.
Other/
Real
Recom
Head-
Elimi-
Year 2024 (represented)
Mobility
Estate
Jobs
-merce
quarters
nations
Total
Operating revenues
2,362
1,171
1,220
825
1,279
-472
6,385
Costs of goods and services sold
-118
-47
-78
-382
-2
-
-628
Personnel expenses
-318
-186
-158
-160
-1,384
64
-2,143
Marketing expenses
-126
-90
-56
-80
-145
10
-488
Other operating expenses
-126
-134
-40
-45
-1,546
398
-1,494
Allocated operating expenses
-449
-274
-341
-449
1,512
-
-
Total operating expenses
-1,138
-732
-673
-1,115
-1,566
472
-4,753
Gross operating profit / loss (-)
1,225
439
547
-290
-288
-
1,632
Other disclosures:
Capital expenditure
122
87
72
104
140
-
525
See Note 7 Revenue recognition for further information.
Operating revenues and non-current assets by geographical areas
In presenting geographical information, attribution of operating revenues is based on the location of the Group's companies. There are no
significant differences between the attribution of operating revenues based on the location of the Group's companies and an attribution based
on customer's location. Operating revenues presented in the table below are revenues from external customers. Non-current assets are
attributed based on the geographical location of the assets.
2024
(re-
Operating revenues
2025
presented)
Norway
3,855
3,202
Sweden
1,583
2,163
Denmark
539
568
Finland
340
348
Other Europe
0
104
Total
6,317
6,385
Non-current operating assets
2025
2024
Norway
1,735
2,040
Sweden
1,643
1,667
Denmark
3,674
3,714
Finland
1,334
1,366
Total
8,387
8,788
The non-current assets comprise assets, excluding deferred tax
assets and financial instruments, expected to be recovered more
than twelve months after the reporting period.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-477": { "value": "Principle The reportable operating segments correspond to the management structure and the internal reporting to the Group's chief operating decision maker, defined as the CEO. The operating segments reflect an allocation based on the type of operation. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-441": { "value": "Note 7 - Revenue recognition Principle IFRS 15 Revenue from Contracts with Customers establishes a five- step model to account for revenue arising from contracts with customers. The core principle of the standard is that an entity shall recognise revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. Vend Marketplaces has applied the following principles for revenue recognition for the different categories of products and services: Classifieds Listing fees in contracts entitling the customer to have an ad displayed for a defined maximum period of time is recognised over that period, reflecting the normal pattern of views of such ads. Revenue from premium products benefiting the customer in a pattern similar to that of a listing fee is recognised similarly as listing fees. Revenue from premium products that are active for a shorter, limited period is recognised linearly over that period. Where evidence indicates that user engagement is front-loaded, some premium products may be recognised on a declining basis to reflect higher initial visibility followed by reduced exposure over time. Transactional Vend Marketplaces facilitates peer-to-peer and other online transactions through its digital platforms, earning fees such as commissions, \u201csafe-payment\u201d fees, insurance premiums, or shipping charges. Revenue is typically recognised at the point in time when Vend Marketplaces\u2019 performance obligation is fulfilled (e.g., when the transaction is completed, or secure payment is arranged). If Vend Marketplaces acts as principal, that is, it has the primary responsibility for providing the goods or services and bears significant risks, revenue is presented gross. If Vend Marketplaces merely arranges the sale between counterparties, it may act as an agent, recognising only its net commission as revenue. Certain transaction-related features, such as shipping labels or buyer protection, may be bundled with the transaction fee or sold separately, in which case judgement is applied to determine whether these are distinct performance obligations under IFRS 15. Advertising Advertising revenues are sales of advertisement space on online sites. Digital advertising revenues on online sites are recognised as the ads are displayed. Where third-party couriers are engaged and Vend Marketplaces only arranges the delivery, the company may act as an agent, recording net revenue. The evaluation of principal vs. agent in distribution follows IFRS 15\u2019s guidance (IFRS 15.B34\u2013B38) and depends on factors such as primary responsibility for fulfilling the service and inventory risk. Revenue is measured at the fair value of the goods or services delivered or received, depending on which item that can be measured reliably. Management expects that incremental commission fees paid to intermediaries as a result of obtaining customer contracts are recoverable. Vend Marketplaces has therefore applied the principle to capitalise such costs. Capitalised commission fees are amortised over the period when related revenues are recognised. For contributions received accounted for as government grants related to income under IAS 20, the accounting policy of Vend Marketplaces is to recognise such grants when there is reasonable assurance that the conditions attached to the grant will be complied with and that the grants will be received. The grants are recognised as income unless directly related to specific items of expense. Significant judgement and estimation uncertainty For classified revenues from certain listing fees and premium products recognised over time, judgement is required in determining the normal pattern of views for ads displayed for a defined maximum period of time. The management believes that, based on past experience, a declining rate is the most appropriate reflection of the normal pattern of views, i.e. ads are viewed more frequently in the beginning of the period it is displayed than towards the end of the maximum period. Relevant contracts applying this recognition principle normally have a duration of 30 to 60 days. In Transactional and Distribution revenue streams, judgement is required to determine if Vend Marketplaces acts as principal or agent, and to identify distinct performance obligations (e.g., shipping, insurance, secure payment). This includes assessing whether Vend Marketplaces has primary responsibility, control over the service prior to transfer, or inventory risk. Contracts with customers typically have a contract period of one year or less and do not contain significant variable consideration. The revenue is measured at the transaction price agreed under the contract. No element of financing is deemed present as the sales are normally made with a credit terms of 30 to 60 days, which is consistent with market practice. While deferred payment terms exceeding normal credit terms may be agreed in rare circumstances, the deferral never exceeds twelve months. Vend Marketplaces has no significant obligations for refunds, warranties and other similar obligations.
Disaggregation of revenue
In the following table, revenue is disaggregated by category.
Other /
Vend
Head-
Elimi
Market
Real
Recom
quarter
-
-places
2025
Mobility
Estate
Jobs
-merce
s
nations
Classifieds revenues
1,838
1,094
1,118
203
96
-
4,349
Transactional revenues
428
169
-
499
21
-
1,117
Advertising revenues
237
57
-
110
16
-
420
Other revenues
33
8
-
1
366
- 24
384
Revenues from contracts with customers
2,536
1,327
1,118
813
499
- 24
6,269
Revenues from lease contracts, government grants and
others
-
-
-
-
48
-
48
Operating revenues (Note 6)
2,536
1,327
1,118
813
546
- 24
6,317
In 2025 revenues from lease contracts were NOK 44 million and government grants were insignificant (NOK 31 thousand).
Other /
Vend
Head-
Elimi
Market
Real
Recom
quarter
-
-places
2024 (represented)
Mobility
Estate
Jobs
-merce
s
nations
Classifieds revenues
1,661
971
1,209
213
96
-
4,151
Transactional revenues
362
117
-
404
6
889
Advertising revenues
284
67
3
158
96
- 8
599
Other revenues
53
13
4
47
1,052
- 463
707
Revenues from contracts with customers
2,359
1,168
1,217
822
1,251
- 472
6,346
Revenues from lease contracts, government grants and
others
3
3
3
3
28
-
39
Operating revenues (Note 6)
2,362
1,171
1,220
825
1,279
- 472
6,385
In 2024 revenues from lease contracts were NOK 6 million and government grants were NOK 4 million.
Contract assets and liabilities
Contract assets primarily relate to Vend Marketplaces' rights to
consideration for advertisements delivered, but not billed, at the
reporting date and have substantially the same risk characteristics
as the trade receivable for the same types of contracts. The contract
assets are transferred to receivables when the rights to
consideration from the customer become unconditional.
Insignificant credit losses are expected on contract assets.
Contract liabilities relate to contract-related payments received in
advance of performance. Contract liabilities are recognised as
revenue when performed during the contract.
Receivables
from contracts
Contract
with customers
Contract assets
liabilities
Balance as at 1 January 2025
847
103
99
Net of cash received and revenues recognised during the period
- 300
173
- 11
Transfer from contract assets recognised at the beginning of the period to
receivables
103
- 103
-
Impairment losses recognised
- 44
-
-
Disposals on sale of businesses
- 54
- 14
- 0
Reclassified as held for sale
- 102
- 60
- 9
Balance as at 31 December 2025
460
102
81
Receivables
from contracts
Contract
with customers
Contract assets
liabilities
Balance as at 1 January 2024
1 508
145
632
Net of cash received and revenues recognised during the period
- 111
218
38
Transfer from contract assets recognised at the beginning of the period to
receivables
145
- 145
-
Business combinations
58
3
-
Impairment losses recognised
- 37
-
-
Disposals on sale of businesses
- 447
- 74
- 484
Foreign exchange differences
4
3
1
Reclassified as held for sale
- 272
- 48
- 87
Balance as at 31 December 2024
847
103
99
All contracts have a duration of one year or less, hence contract
liabilities at the beginning of the period are recognised as revenue
during the period. Remaining performance obligations at the
reporting date have original expected durations of one year or less.
Vend Marketplaces applies the practical expedient in IFRS 15.121 and
does not disclose information about the remaining performance
obligations that have original expected durations of one year or less.
Contract costs
In 2025 there were no significant incremental commission fees
capitalised and no impairment loss related to capitalised contract
costs was recognised.
", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-478": { "value": "Principle IFRS 15 Revenue from Contracts with Customers establishes a five- step model to account for revenue arising from contracts with customers. The core principle of the standard is that an entity shall recognise revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. Vend Marketplaces has applied the following principles for revenue recognition for the different categories of products and services: Classifieds Listing fees in contracts entitling the customer to have an ad displayed for a defined maximum period of time is recognised over that period, reflecting the normal pattern of views of such ads. Revenue from premium products benefiting the customer in a pattern similar to that of a listing fee is recognised similarly as listing fees. Revenue from premium products that are active for a shorter, limited period is recognised linearly over that period. Where evidence indicates that user engagement is front-loaded, some premium products may be recognised on a declining basis to reflect higher initial visibility followed by reduced exposure over time. Transactional Vend Marketplaces facilitates peer-to-peer and other online transactions through its digital platforms, earning fees such as commissions, \u201csafe-payment\u201d fees, insurance premiums, or shipping charges. Revenue is typically recognised at the point in time when Vend Marketplaces\u2019 performance obligation is fulfilled (e.g., when the transaction is completed, or secure payment is arranged). If Vend Marketplaces acts as principal, that is, it has the primary responsibility for providing the goods or services and bears significant risks, revenue is presented gross. If Vend Marketplaces merely arranges the sale between counterparties, it may act as an agent, recognising only its net commission as revenue. Certain transaction-related features, such as shipping labels or buyer protection, may be bundled with the transaction fee or sold separately, in which case judgement is applied to determine whether these are distinct performance obligations under IFRS 15. Advertising Advertising revenues are sales of advertisement space on online sites. Digital advertising revenues on online sites are recognised as the ads are displayed. Where third-party couriers are engaged and Vend Marketplaces only arranges the delivery, the company may act as an agent, recording net revenue. The evaluation of principal vs. agent in distribution follows IFRS 15\u2019s guidance (IFRS 15.B34\u2013B38) and depends on factors such as primary responsibility for fulfilling the service and inventory risk. Revenue is measured at the fair value of the goods or services delivered or received, depending on which item that can be measured reliably. Management expects that incremental commission fees paid to intermediaries as a result of obtaining customer contracts are recoverable. Vend Marketplaces has therefore applied the principle to capitalise such costs. Capitalised commission fees are amortised over the period when related revenues are recognised. For contributions received accounted for as government grants related to income under IAS 20, the accounting policy of Vend Marketplaces is to recognise such grants when there is reasonable assurance that the conditions attached to the grant will be complied with and that the grants will be received. The grants are recognised as income unless directly related to specific items of expense. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-442": { "value": "
Note 8 - Personnel expenses and remuneration
2024
(re-
presen
2025
ted)
Salaries and wages
1,595
1,784
Social security costs
269
313
Share-based payment (Note 9)
61
63
Net pension expense (Note 10)
200
236
Other personnel expenses
76
90
Capitalised salaries, wages and social security
-380
-342
costs
Total
1,819
2,143
Number of full-time equivalents
3,088
4,427
-of which continuing operations
1,568
1,954
-of which discontinued operations
1,520
2,473
The following tables are amounts recognised as an expense during the reporting year related to the executive management. Total remuneration
expensed may vary from amounts presented in the Remuneration Report as the latter includes remuneration received or vested during the year.
Remuneration to the executive management expensed in 2025 (in NOK 1,000):
Share-
Total
Salary incl.
Fringe
Variable
based
Pension
Termination
remuneration
Holiday pay
benefits
1)
pay
2)
payment
3)
expense
benefits
4)
expensed
Christian Printzell Halvorsen, Chief
5,899
207
2,568
6,642
1,184
16,500
Executive Officer
Per Christian M\u00f8rland, Chief Financial
4,219
207
1,547
5,244
477
11,694
Officer
Robin Suwe, EVP Mobility
3,653
90
998
4,682
662
10,084
Kjersti H\u00f8klingen, EVP Real Estate
2,791
132
803
2,339
258
6,324
Eddie Sj\u00f8lie, EVP Jobs
2,784
131
793
2,346
277
6,330
Cathrine Laksfoss, EVP Recommerce
2,762
172
782
2,343
252
6,312
Ruben S\u00f8gaard, EVP Marketing &
2,966
194
837
2,399
412
5,547
12,355
Sales (until 15.09.2025)
5)
Antonia Brandberg Bj\u00f6rk, EVP People
3,058
170
873
1,690
661
6,452
& Communications
Maria Sandgren, CPTO & EVP PTX
1,914
88
646
1,650
872
5,170
Core (from 15.05.2025)
Sven St\u00f8rmer Thaulow, EVP
5,482
116
852
1,749
633
10,148
18,980
Foundation (until 15.05.2025)
5)
Yale Varty, Chief Commercial Officer
106
10
-
-
12
128
(from 15.12.2025)
5)
1) Fringe benefits include car allowance and mobile phone.
2) Variable pay consists of mainly the Executive Incentive Plan (EIP) which will be settled in cash, a cash-based incentive which will be paid out in 2026 and other
cash compensation. For further information regarding the Executive Incentive Plan, see Remuneration Report 2025.
3) Share-based payment programmes and the principles applied for recognition and measurement are further described in Note 9 Share-based payment.
4) Termination benefits include salary while on garden leave and severance pay. These amounts are presented as restructuring costs.
5) For members of executive management who either joined or resigned during the year, total remuneration expensed presented in the table above is for the period
where the members are part of the executive management team.
For information regarding the development in number of shares outstanding in the beginning of the reporting year, vested during the reporting
year as well as outstanding at the end of the reporting year in share-based payment programmes for the executive management, see
Remuneration Report 2025.
Remuneration to the executive management expensed in 2024 (in NOK 1,000):
Share-
Total
Salary incl.
Fringe
Variable
based
Pension
Termination
remuneration
Holiday pay
benefits
1)
pay
2)
payment
3)
expense
benefits
4)
expensed
Christian Printzell Halvorsen, Chief
4,720
259
4,228
3,873
959
14,039
Executive Officer (from 07.06.2024),
EVP Nordic Marketplaces and
Delivery (until 07.06.2024)
6)
Kristin Skogen Lund, Chief Executive
3,881
160
7,394
9,268
13,915
11,197
45,815
Officer (until 07.06.2024)
5)7)
Per Christian M\u00f8rland, Chief Financial
3,820
265
3,646
6,603
469
14,802
Officer
Sven St\u00f8rmer Thaulow, EVP
5,027
246
3,832
3,382
671
13,159
Foundation
Robin Suwe, EVP Mobility (from
07.06.2024)
5)
1,787
52
343
1,986
351
4,519
Kjersti H\u00f8klingen, EVP Real Estate
1,542
78
319
562
257
2,757
(from 07.06.2024)
5)
Eddie Sj\u00f8lie, EVP Jobs (from
07.06.2024)
5)
1,545
118
332
582
288
2,864
Cathrine Laksfoss, EVP Recommerce
1,544
142
323
573
257
2,838
(from 07.06.2024)
5)
Ruben S\u00f8gaard, EVP Marketing &
1,632
153
351
467
105
2,708
Sales (from 07.06.2024)
5)
Antonia Brandberg Bj\u00f6rk, EVP People
339
15
72
0
50
476
& Communications (from 18.11.2024)
5)
Grethe Malkmus, EVP Chief People &
1,135
49
463
1,107
146
2,900
Communications Officer (until
07.06.2024)
5)
Andrew Kv\u00e5lseth, EVP Growth and
Investments and Chief Investment
2,370
130
5,866
5,572
438
5,456
19,831
Officer (until 30.06.2024)
5)
Siv Juvik Tveitnes, EVP News Media
1,317
133
693
1,916
226
4,285
(until 07.06.2024)
5)
Ragnar K\u00e5rhus, Interim EVP Chief
1,642
125
325
419
142
2,653
People & Communications Officer
(between 07.06.2024 and
17.11.2024)
5)
Hanna Lindqvist, EVP Technology
871
12
0
185
1,068
(between 07.06.2024 and
02.09.2024)
5)
1) Fringe benefits include car allowance and mobile phone.
2) Variable pay consists of mainly the Executive Incentive Plan (EIP) which will be settled in cash, a cash-based incentive which will be paid out in 2025 and other
cash compensation. For further information regarding the Executive Incentive Plan, see Remuneration Report 2024.
3) Share-based payment programmes and the principles applied for recognition and measurement are further described in Note 9 Share-based payment. The
amounts represent accrued amounts during the year.
4) Termination benefits include salary while on garden leave and severance pay. These amounts are presented as restructuring costs.
5) For members of executive management who either joined or resigned during the year, total remuneration expensed presented in the table above is for the period
where the members are part of the executive management team.
6) Christian Printzell Halvorsen served in the Executive Leadership Team for the full year, initially as EVP Nordic Marketplaces, before being appointed CEO on 16 May
2024. As such, the numbers represent the full year of 2024.
7) Pension expense includes provision for pension accrual for the period from termination of employment to retirement
For information regarding the development in number of shares outstanding in the beginning of the reporting year, vested during the reporting
year as well as outstanding at the end of the reporting year in share-based payment programmes for the executive management, see
Remuneration Report 2024.
", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-443": { "value": "Note 9 - Share-based payment Principle In equity-settled share-based payment transactions with employees, the employee services and the corresponding equity increase is measured by reference to the fair value of the equity instruments granted. The fair value of the equity instruments is measured at grant date and is recognised as personnel expenses and equity increase immediately or over the vesting period when performance vesting conditions require an employee to serve over a specified time period. For equity instruments vesting in tranches (graded vesting), each tranche is measured separately and recognised separately over the vesting period applicable to each tranche. Share-based payment transactions involving a statutory obligation to withhold and transfer in cash to the tax authorities an amount for the employee\u2019s tax obligations associated with such transactions, are accounted for as equity-settled in its entirety. At each reporting date the entities remeasure the estimated number of equity instruments that is expected to vest. The amount recognised as an expense is adjusted to reflect the number of equity instruments which are expected to be, or actually become vested. Equity-settled share-based payment transactions are measured at the fair value of the equity instruments granted at the grant date. Fixed base awards are measured at the quoted price of the shares awarded adjusted by expected dividend yield. Performance base awards are measured using an option pricing model supplemented with Monte Carlo Simulation. Share-based remuneration expense amounts to NOK 61 million (NOK 63 million(represented)). The expense relates to equity-settled share-based payment programmes only, settled in Vend-shares. The following are the significant active plans directed at key management personnel:
Plans
Granted
Vesting period
Performance
period
PSP
2025
01.01.2025-
01.01.2025-
31.12.2027
31.12.2027
Launch
2025
01.01.2025-
N/A
31.12.2026
CIP
2025
01.01.2026-
N/A
31.12.2027
EIP
2024
01.01.2024-
01.01.2024-
31.12.2026
31.12.2024
SLTIP
2024
01.01.2024-
N/A
31.12.2026
EIP
2023
01.01.2023-
01.01.2023-
31.12.2025
31.12.2023
SLTIP
2023
01.01.2023-
N/A
31.12.2025
ELTIP
2022
01.01.2022-
01.01.2022-
31.12.2024
31.12.2024
SLTIP
2022
01.01.2022-
N/A
31.12.2024
Legacy Equity Plan
2021
25.06.2021-
N/A
30.06.2024
Performance share plan (PSP)
The Performance Share Plan (PSP) was introduced in 2025 and is a
share-based incentive designed to align executive pay with
Company performance and drive long-term growth. Each PSP runs
with a three-year performance period (the \u201cPerformance Period\u201d)
and is granted annually to eligible ELT members. Ahead of the launch
of each granted PSP, the Board of Directors sets three-year targets
and thresholds for the PSP\u2019s performance metrics. The fulfilment of
the PSP\u2019s performance metrics will determine the payout of each PSP
after the three-year performance period. The performance outcome
under the PSP is determined based on predefined threshold and
target performance levels. Performance below threshold level
results in no vesting. Achievement at the threshold level results in a
performance outcome of 30% of the grant amount, while
achievement at the target level results in a performance outcome
corresponding to 100% of the grant amount. Performance above
target may result in a performance outcome of up to 122% of the
grant amount, calculated on a linear basis.
At the beginning of each PSP (the \u201cGrant Date\u201d, 1 January each year),
each participant receives a grant defined as a number of share units.
The grant number of share units is calculated as follows:
Grant Value \u00f7 Vend Marketplaces share price at the Grant Date
\u2022 The Grant Value is calculated as a percentage (\u201cGrant
Percentage\u201d) of each participant\u2019s annual base salary.
\u2022 The Grant Percentage is capped at 210% of annual base salary
for the CEO. Other members of the ELT have Grant Percentages
below the aforementioned cap.
Upon completion of the plan, the granted share units are converted
into Vend- shares, depending on the achievement of predefined
performance targets.
The payout of vested share units follows a structured performance-
based calculation. The Board of Directors annually determines the
applicable targets and thresholds for each performance period and
may adjust the performance metrics and respective weightings to
reflect business priorities.
To reinforce a strong alignment between executive compensation
and shareholder value creation, the final payout of vested share
units is adjusted by a three-year absolute Total Shareholder Return
(TSR) multiplier. The multiplier ranges from 1.0 to 1.6.
The Launch Award
The Launch Award was a one-off share-based award launched in
2025 for the ELT members with the aim to foster a stronger
ownership mindset and incentivise long-term value creation from an
early stage. The Launch Award reinforces alignment with
shareholders and creates material incentive to drive sustainable
growth and long-term shareholder returns. The Launch Award is a
Restricted Share Unit award that vest over two years in equal
tranches. The participants are granted a set amount of RSU that at
the time of grant is corresponding to 1.0m NOK or 1.5m NOK. Upon the
conclusion of the plan launched in 2025, no further plans under this
scheme will be launched.
Co-Investment Plan (CIP)
The Co-Investment Plan was a one-off initiative launched in 2025 to
encourage ELT members to invest in Vend-shares. The aim is to
increase the shareholding among the ELT substantially and
therefore align the interests of the ELT and the shareholders, by
encouraging active participation and ownership of Vend
Marketplaces\u2019 shares. To participate in the plan the ELT members
were required to invest in Vend-shares during the fiscal year 2025.
Only shares purchased in the market, during the fiscal year 2025,
could be allocated to the Co-Investment Plan.
The participants then need to hold the shares during the Vesting
Period, which covers the fiscal years 2026-2027. Following the
Vesting Period the plan enters the Post-Vest Holding Period, which
covers the fiscal years 2028-2029 and during which the Matching
Shares must be retained.
Subject to the fulfillment of the share ownership prerequisite, the
participants in the Co-Investment Plan will receive two Matching
Shares for each share committed to the plan. The Matching shares
received are not allowed to be disposed of or otherwise transferred
during the Post-Vest Holding Period. The minimum investment was 3
months\u2019 gross salaries and the maximum investment was 12 months\u2019
gross salaries. No further plans under this scheme will be launched
after 2025.
Executive Incentive Plan (EIP)
The Executive Incentive Plan (EIP) was introduced in 2023 and is
applicable to the CEO, members of Vend\u2019s Executive leadership team
and certain other key employees.
To the extent certain performance conditions are achieved during
the financial year (the \u201dPerformance Year\u201d), participants receive a
variable remuneration capped at maximum 400 per cent of fixed
salary, of which between 20 to 30 per cent is in the form of cash
remuneration and between 70 to 80 per cent is in the form of share-
based remuneration.
The share-based remuneration is converted into B-shares (Vend-
shares) based on the average share price during the Performance
Year and transferred to the participants at the end of the vesting
period. One third of the B-shares (Vend-shares) vest each year with
the first vesting in the beginning of the year following the
Performance Year, reflecting the required service period.
Performance measures and targets during the Performance Year for
the variable remuneration are set by the Board of Directors on an
annual basis. For further information regarding these measures and
targets, please see the Remuneration Report.
Schibsted LTI Plan (SLTIP)
Schibsted LTI Plan (SLTIP) was introduced in 2021. The SLTIP is
applicable to the members of management teams in the business
areas as well as other key employees.
The award for SLTIP consists of only one element, which is a fixed
base element (the \u201cFixed Base\u201d) comprising Restricted Stock Units
equal to 100 per cent of the grant value. The participants receive
grants normally ranging from 10 per cent to 30 per cent of their base
salary.
The Fixed Base is converted into B-shares (Vend-shares) based on
the share price at the start of the vesting period and transferred to
participants at the end of the vesting periods. The award vests in
three equal tranches of one, two and three years reflecting the
required service periods.
Executive LTI Plan (ELTIP)
The Executive LTI Plan (ELTIP) was introduced in 2021. The ELTIP is
applicable to the CEO, members of Vend's Executive leadership team
and certain other key employees.
The award for the ELTIP consists of two separate elements; a fixed
base (the \u201cFixed Base\u201d) comprising Restricted Stock Units equal to
30 per cent of the grant value and a performance related grant (the
\u201cPerformance Base\u201d) equal to 70 per cent of the grant value. The CEO
receives a grant equal to 100 per cent of the base salary, whereas
other members of Vend's Executive team receive grants between 60
per cent and 75 per cent. Other participants receive grants ranging
from 25 per cent to 35 per cent of their base salary.
The Fixed Base is converted into B-shares (Vend-shares) based on
the share price at the start of the vesting period and transferred to
participants at the end of the vesting period. The vesting period is
three years and reflects the required service period.
The Performance Base is vested at the end of the 3-year vesting
period subject to performance and continuous employment and is
delivered to participants in B-shares (Vend-shares). The value of any
vesting is a factor of Vend\u2019s Total Shareholder Return (\u201cTSR\u201d)
performance over a 3-year performance period relative to the
Europe Stoxx 600 index.
Vesting of the Performance Base is subject to a minimum
performance threshold whereby Vend\u2019s TSR performance must be at
or above the 25th percentile when compared to the peer group.
Subject to the performance threshold being met, the Performance
Base is vested as follows:
\u2022 At the 25th percentile, the face value of the Performance base
vest at 50 per cent
\u2022 At the 50th percentile, the face value of the Performance Base
vest in full
\u2022 At or above the 75th percentile, the face value of the
Performance Base vest at 300 per cent
\u2022 Vesting in-between the above performance milestones will be on
a straight-line basis
The maximum cost of the ELTIP, measured with reference to the
maximum benefit receivable by the participants, will be the awards
multiplied by the implicit maximum pay-out ratio of 2.4. This does not
take into account any share depreciation or appreciation during the
vesting period or any employer\u2019s fees related to the plan.
Legacy Equity Plan
Following the acquisition of Vend Marketplaces ApS (formerly
Schibsted Denmark ApS) in June 2021, employees of the former eBay
Classifieds Scandinavia ApS were granted a replacement award as a
substitute for the share-based payments they were entitled to in the
former company. The award consists of a fixed base element
comprising Restricted Stock Units vesting in seven equal half-yearly
tranches with vesting contingent on continued employment. The
first tranche vested on 30 June 2021.
Detailed general conditions have been developed to ensure fair and
consistent governance of all the plans; these include change of
control provisions and \u201cgood leaver\u201d provisions related to
employment. All the plans also include a clawback mechanism which
would permit Vend to cancel unvested shares and/or to require
already transferred shares to be delivered back to the Company.
Such a clawback scenario would include any event whereby Vend was
required to restate financial statements during a programme period,
for example due to material non-compliance with applicable
accounting rules. A clawback might also be enforced in the event of
fraud or criminal activity, a breach of a non-competition clause or a
breach of Vend\u2019s Code of Conduct by the participant.
Extraordinary grants
Extraordinary grants may be awarded at the discretion of the Board
or the CEO to members of Vend\u2019s Executive team and certain other
key employees. Normally the participants receive extraordinary
grants capped at no more than 100 per cent of their annual base
salary. The grants have varying vesting periods and vesting is
conditional upon the employee not resigning before the end of the
vesting period.
Number of shares in the plans described above which are settled in
Vend shares
1)
:
2025
2024
Number of shares granted, not-vested at
607,612
634,643
1 January
Number of shares granted
312,957
489,988
Number of shares forfeited
-22,326
-61,279
Number of shares vested during the
period
-417,210
-455,740
Number of shares not-vested at 31
481,033
607,612
December
Weighted average share price at vesting
336
312
date (NOK per share)
Weighted average fair value at grant date
331
216
(NOK per share)
1) Number of shares includes employee\u2019s tax obligation, which will be deducted
and withheld at transfer of shares to employees.
Employee Share Saving Plan for all Group employees
To motivate and retain employees, all Group employees in Vend are
invited to save up to 5 per cent, but a maximum of NOK 50,000
annually of their base gross salary through payroll deductions in
order to purchase shares in Vend. The shares are purchased on
market terms four times a year, after the release of Vend\u2019s quarterly
results. If still employed by the Group, participants receive one free
bonus share from Vend per two shares purchased and held for two
years.
Number of shares in the Employee Share Saving Plan settled in
Vend shares:
2025
2024
Number of shares granted, not-vested at
77,294
181,533
1 January
Number of shares granted
24,758
39,894
Number of shares forfeited
-27,757
-36,533
Number of shares vested during the
period
-25,310
-107,600
Number of shares not-vested at 31
48,985
77,294
December
Weighted average share price at vesting
334
316
date (NOK per share)
Weighted average fair value at grant date
337
304
(NOK per share)
", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-479": { "value": "Principle In equity-settled share-based payment transactions with employees, the employee services and the corresponding equity increase is measured by reference to the fair value of the equity instruments granted. The fair value of the equity instruments is measured at grant date and is recognised as personnel expenses and equity increase immediately or over the vesting period when performance vesting conditions require an employee to serve over a specified time period. For equity instruments vesting in tranches (graded vesting), each tranche is measured separately and recognised separately over the vesting period applicable to each tranche. Share-based payment transactions involving a statutory obligation to withhold and transfer in cash to the tax authorities an amount for the employee\u2019s tax obligations associated with such transactions, are accounted for as equity-settled in its entirety. At each reporting date the entities remeasure the estimated number of equity instruments that is expected to vest. The amount recognised as an expense is adjusted to reflect the number of equity instruments which are expected to be, or actually become vested. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-444": { "value": "
Note 10 - Pension plans
Principle
Vend has both defined contribution plans and defined benefit
plans. In the defined contribution plans, the company pays an
agreed annual contribution to the employee\u2019s pension plan, but
any risk related to the future pension is borne by the employee. In a
defined benefit plan, the company is responsible for paying an
agreed pension to the employee based on his or her final pay, and
the risk related to the future pension is hence borne by Vend.
In a defined contribution plan, the pension cost will be equal to the
contribution paid to the employees' pension plan. Once the
contributions have been paid, there are no further payment
obligations attached to the defined contribution pension, i.e. there
is no liability to record in the statement of financial position.
In a defined benefit plan, the net liability recognised is the present
value of the benefit obligation at the balance sheet date, less fair
value of plan assets. The present value of defined benefit
obligations, current service cost and past service cost is
determined using the projected unit credit method and actuarial
assumptions regarding demographic variables and financial
variables. Net pension expense includes service cost, past service
cost, settlements and interest on the net defined benefit liability
recognised in profit or loss and remeasurements of the net defined
benefit liability recognised in other comprehensive income.
Past service cost is the change in the present value of the defined
benefit obligation resulting from a plan amendment or curtailment.
Past service cost is recognised at the earlier date of when the plan
amendment or curtailment occurs and when related restructuring
costs or termination benefits are recognised.
In the cases where a multi-employer plan is classified as defined
benefit plans, but sufficient information is not available to enable
recognition as a defined benefit plan, they are accounted for as if
they were defined contribution plans.
Social security taxes are included in the determination of defined
benefit obligations and net pension expense.
Vend has occupational pension plans in several countries
established partly as defined benefit plans (primarily in Norway),
partly as multi-employer defined benefit plans accounted for as
defined contribution plans (in Norway and Sweden) and partly as
defined contribution plans (in Norway, Sweden and other countries).
Vend has its occupational pension plans for its employees in
Norwegian companies with Storebrand Livsforsikring AS. These
pension plans meet the requirements of the Act on Mandatory
occupational pensions applicable to Norwegian companies. All of the
existing funded defined benefit plans have been closed.
The terms of the funded defined benefit plans are mainly uniform.
The benefits are mainly dependent upon number of years of
employment, salary level at retirement age and the amount of
benefits from the National Insurance pension. The majority of the
funded defined benefit plans comprise retirement pension for life
from 67 years and full retirement pension amounts to approximately
66 per cent of the basis (limited to 12G, the social security base
amount) including assumed pension from the National Insurance
pension (based on calculated National Insurance pension). Some of
the plans include spouse pension, child pension and disability
pension.
As at 31 December 2025 the funded defined benefit plans in Norway
covered approximately 73 working members (80 in 2024). Upon
retirement or resignation, funded defined benefit plan liabilities are
settled through the issue of a paid-up policy. Estimated
contributions in 2026 to the above mentioned funded defined
benefit plans amount to approximately NOK 6,9 million. Future
contributions will be dependent on the accumulation period for each
member's pension rights according to the principle of linear
accumulation and may vary depending upon final agreed salary
levels and timing of payments.
The terms related to contributions to defined contribution plans in
Norway are mainly uniform, and for most companies the contribution
in 2025 amounts to 5.55 per cent of salaries within the interval from
0G to 7.1G and 8 per cent in the interval from 7.1G to 12G. The plans
include disability pension.
In addition to the pension obligations that arises from the funded
defined benefit plans, the Group's Norwegian companies have
unfunded defined benefit obligations related to disability pensions
(if not covered by other pension plans or insurances), supplementary
pensions for salaries above 12G, Agreement-based pension (AFP) and
early retirement pensions.
The Group's companies outside Norway have pension plans, mainly
defined contribution plans, in accordance with local practice and
local legislation.
The Group has certain pension schemes in Norway and Sweden
established as multi-employer plans. These multi-employer plans are
defined benefit plans, but the Group does not have access to the
necessary information for the accounting years 2025 and 2024
required to account for these plans as defined benefit plans, and the
plans are therefore accounted for as defined contribution plans.
The amounts recognised in income statement and in comprehensive income:
2024 (re-
2025
presented)
Current service cost
6
16
Past service cost and gains and losses arising from settlements
-
5
Net interest on the net defined benefit liability (asset)
17
14
Remeasurements of the net defined benefit liability
-18
-25
Net pension expense defined benefit plans
5
10
Pension expense defined contribution plans
178
172
Pension expense multi-employer defined benefit plans accounted for as defined contribution plans
17
54
Net pension expense
200
236
-of which included in Profit or loss - Personnel expenses and remuneration (Note 8)
200
242
-of which included in Profit or loss - Other income (Note 12)
-
1
-of which included in Profit or loss - Other expense (Note 12) (Restructuring cost)
-
4
-of which included in Profit or loss - Financial expenses (Note 13)
17
14
-of which included in Other comprehensive income - Remeasurements of defined pension liabilities
-18
-25
Past service cost comprises restructuring costs in the form of pensions as well as the effect of plan amendments.
The amounts recognised in the statement of financial position:
2025
2024
Present value of funded defined benefit obligations
165
177
Fair value of plan assets
120
-133
Present value of unfunded defined benefit obligations
396
410
Net pension liability
440
454
The average duration of the defined benefit plan obligations at the end of the reporting period is 15 years (14 years).
Changes in net pension liability, present value of defined benefit obligations and plan assets:
2025
2024
Net
Defined
Net
Defined
pension
benefit
pension
benefit
liability
obligations
Plan assets
liability
obligations
Plan assets
As at 1 January
454
587
133
1,196
2,399
1,203
Current service cost
6
6
-
18
18
-
Past service cost and gains and losses arising from
settlements
-
-4
-4
11
10
-1
Interest income and expense
17
16
2
14
19
5
Remeasurements (see below)
-18
-30
-13
-25
-40
-16
Presented in discontinued operations
11
12
-1
32
46
14
Contributions to the plan
-13
-
13
-48
-
48
Payments from the plan
-18
-18
-0
-78
-78
-
Business combinations and disposals
-1
-9
-9
-656
-1,777
-1,120
Social security costs
-4
-4
-
-5
-5
-
Reclassified as held for sale
-44
-150
-106
-5
-5
-
As at 31 December
391
405
15
454
587
133
Remeasurements of defined benefit pension obligations include:
2025
2024
Actuarial gains and losses arising from changes in financial assumptions
-2
-27
Other remeasurements (experience adjustments)
-24
-13
Remeasurements of defined benefit pension obligations
-26
-40
Remeasurements of fair value of plan assets include:
2025
2024
Return on plan assets, excluding amounts included in interest
2
38
Cost of managing plan assets
-1
-6
Other remeasurements (experience adjustments)
-17
-102
Remeasurements of fair value of plan assets
-16
-70
The fair value of plan assets is disaggregated by class:
Quoted in
Quoted in
active
active
2025
markets
Unquoted
2024
markets
Unquoted
Equities
20%
80%
20%
15%
75%
25%
Alternative investments
4%
-
100%
4%
-
100%
Real estate
14%
-
100%
15%
-
100%
Bonds
18%
70%
30%
13%
50%
50%
Corporate bonds
12%
-
100%
14%
-
100%
Bonds - loans and receivables
32%
-
100%
39%
-
100%
Money market / other
1%
50%
50%
0%
-
-
Total
100%
100%
The actual return on plan assets (value-adjusted return on relevant portfolio of assets) was approximately 6.0 per cent in 2025 and approximately 4.9 per cent in
2024.
Significant actuarial assumptions used to determine the present value of the defined benefit obligation:
2025
2024
Discount rate
3.90%
3.90%
Future salary increases
4.00%
4.00%
Future increase in the social security base amount
3.75%
3.75%
Future pension increases
2.80%
2.40%
Vend determines the discount rate by reference to high quality corporate bonds. Vend has concluded that a deep market exists for covered bonds (\"OMF-
obligasjoner\") in Norway and that this interest rate therefore shall be used as reference under IAS 19 Employee benefits. The assumption regarding expected
pension increases is used for pensions being increased in accordance with the Act on Company pensions. For pension agreements containing specific clauses on
increases in pension, those clauses are applied.
Sensitivity analysis, indicating increase (decrease) in present value of defined benefit pension liabilities, for significant actuarial
assumptions:
2025
2024
Discount rate - increase 0.5 percentage points
-42
-44
Discount rate - decrease 0.5 percentage points
47
49
Future salary increases - increase 0.5 percentage points
13
14
Future salary increases - decrease 0.5 percentage points
-12
-12
Future increase in social security base amount - increase 0.5 percentage points
-5
-3
Future increase in social security base amount - decrease 0.5 percentage points
8
3
Future pension increases - increase 0.5 percentage points
40
41
Future pension increases - decrease 0.5 percentage points
-36
-37
Any increases or decreases in present value of defined benefit pension liabilities from changes in actuarial assumptions are recognised in Other
comprehensive income.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-480": { "value": "Principle Vend has both defined contribution plans and defined benefit plans. In the defined contribution plans, the company pays an agreed annual contribution to the employee\u2019s pension plan, but any risk related to the future pension is borne by the employee. In a defined benefit plan, the company is responsible for paying an agreed pension to the employee based on his or her final pay, and the risk related to the future pension is hence borne by Vend. In a defined contribution plan, the pension cost will be equal to the contribution paid to the employees' pension plan. Once the contributions have been paid, there are no further payment obligations attached to the defined contribution pension, i.e. there is no liability to record in the statement of financial position. In a defined benefit plan, the net liability recognised is the present value of the benefit obligation at the balance sheet date, less fair value of plan assets. The present value of defined benefit obligations, current service cost and past service cost is determined using the projected unit credit method and actuarial assumptions regarding demographic variables and financial variables. Net pension expense includes service cost, past service cost, settlements and interest on the net defined benefit liability recognised in profit or loss and remeasurements of the net defined benefit liability recognised in other comprehensive income. Past service cost is the change in the present value of the defined benefit obligation resulting from a plan amendment or curtailment. Past service cost is recognised at the earlier date of when the plan amendment or curtailment occurs and when related restructuring costs or termination benefits are recognised. In the cases where a multi-employer plan is classified as defined benefit plans, but sufficient information is not available to enable recognition as a defined benefit plan, they are accounted for as if they were defined contribution plans. Social security taxes are included in the determination of defined benefit obligations and net pension expense. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-445": { "value": "
Note 11 - Other operating expenses
2024
(re-
presen
2025
ted)
Travelling expenses
69
67
Rent, maintenance, office expenses and
energy
101
102
Commissions
36
142
Professional fees
457
442
IT expenses
621
653
Other operating expenses
91
89
Total
1,375
1,494
In 2025, Vend received a notification from the Norwegian Tax
Administration concerning the value added tax (VAT) treatment of
VG+ related digital subscription products in Vend\u2019s former news
media periods for the period 2020-2024. Vend is in the process of
assessing the responsibility of any potential tax liabilities under the
share purchase agreement with Blommenholm. There is considerable
uncertainty as to both outcome and timing. Based on information
currently available, Vend\u2019s total potential financial exposure towards
the Norwegian Tax Administration for unpaid VAT for the period
2020-2024 is estimated to be up to NOK 500 million.
", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-496": { "value": "Note 12 - Other income and expenses Principle Income and expenses of a special nature are presented on a separate line within operating profit (loss). Such items are characterised by being transactions and events not being reliable indicators of underlying operations. Other income and expenses include items such as restructuring costs, acquisition-related costs, gains or losses on sale or remeasurement of assets, investments or operations and other. Acquisition-related costs may include both costs related to acquisitions closed and transactions that were not completed.
2024
(re-
presen
2025
ted)
Gain on sale of subsidiaries
-
2
Gain on amendments and curtailment of
pension plans
-
1
Gain on fair value measurement of contingent
-
1
considerations
Other
-
5
Total other income
-
9
Restructuring costs
-97
-293
Separation costs
-67
-107
Transaction-related costs
-58
-6
Loss on sale of subsidiaries
-
-57
Loss on fair value measurement of contingent
-35
-30
considerations
Other
-29
-13
Total other expenses
-285
-505
Restructuring costs are mainly related to FTE reductions in the verticals and in HQ as well as provision for service contracts in HQ not utilized in the operations. Separation costs were driven by executing the separation of media operations from remaining Vend operations and it resulted in the recognition of NOK -67 million of separation costs during 2025. Transaction-related costs in 2025 are related to the sales of Prisjakt Group and Hypoteket group in 2025, in addition to the ongoing sale processes of Lendo Group, Mittanbud Group and Delivery Group, which are all classified as held for sale. The loss on fair value measurement of contingent considerations in 2025 reflects fair value adjustment on Home Q. Other expenses recognised in the year mainly includes a one-off adjustment of NOK 11 million related to prior period accounting matters and a fine of NOK 10 million from the Norwegian Financial Supervisory Authority (Finanstilsynet) for unlawful dissemination of inside information.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-493": { "value": "Note 12 - Other income and expenses Principle Income and expenses of a special nature are presented on a separate line within operating profit (loss). Such items are characterised by being transactions and events not being reliable indicators of underlying operations. Other income and expenses include items such as restructuring costs, acquisition-related costs, gains or losses on sale or remeasurement of assets, investments or operations and other. Acquisition-related costs may include both costs related to acquisitions closed and transactions that were not completed.
2024
(re-
presen
2025
ted)
Gain on sale of subsidiaries
-
2
Gain on amendments and curtailment of
pension plans
-
1
Gain on fair value measurement of contingent
-
1
considerations
Other
-
5
Total other income
-
9
Restructuring costs
-97
-293
Separation costs
-67
-107
Transaction-related costs
-58
-6
Loss on sale of subsidiaries
-
-57
Loss on fair value measurement of contingent
-35
-30
considerations
Other
-29
-13
Total other expenses
-285
-505
Restructuring costs are mainly related to FTE reductions in the verticals and in HQ as well as provision for service contracts in HQ not utilized in the operations. Separation costs were driven by executing the separation of media operations from remaining Vend operations and it resulted in the recognition of NOK -67 million of separation costs during 2025. Transaction-related costs in 2025 are related to the sales of Prisjakt Group and Hypoteket group in 2025, in addition to the ongoing sale processes of Lendo Group, Mittanbud Group and Delivery Group, which are all classified as held for sale. The loss on fair value measurement of contingent considerations in 2025 reflects fair value adjustment on Home Q. Other expenses recognised in the year mainly includes a one-off adjustment of NOK 11 million related to prior period accounting matters and a fine of NOK 10 million from the Norwegian Financial Supervisory Authority (Finanstilsynet) for unlawful dissemination of inside information.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-446": { "value": "Note 12 - Other income and expenses Principle Income and expenses of a special nature are presented on a separate line within operating profit (loss). Such items are characterised by being transactions and events not being reliable indicators of underlying operations. Other income and expenses include items such as restructuring costs, acquisition-related costs, gains or losses on sale or remeasurement of assets, investments or operations and other. Acquisition-related costs may include both costs related to acquisitions closed and transactions that were not completed.
2024
(re-
presen
2025
ted)
Gain on sale of subsidiaries
-
2
Gain on amendments and curtailment of
pension plans
-
1
Gain on fair value measurement of contingent
-
1
considerations
Other
-
5
Total other income
-
9
Restructuring costs
-97
-293
Separation costs
-67
-107
Transaction-related costs
-58
-6
Loss on sale of subsidiaries
-
-57
Loss on fair value measurement of contingent
-35
-30
considerations
Other
-29
-13
Total other expenses
-285
-505
Restructuring costs are mainly related to FTE reductions in the
verticals and in HQ as well as provision for service contracts in HQ not
utilized in the operations.
Separation costs were driven by executing the separation of media
operations from remaining Vend operations and it resulted in the
recognition of NOK -67 million of separation costs during 2025.
Transaction-related costs in 2025 are related to the sales of Prisjakt
Group and Hypoteket group in 2025, in addition to the ongoing sale
processes of Lendo Group, Mittanbud Group and Delivery Group,
which are all classified as held for sale.
The loss on fair value measurement of contingent considerations in
2025 reflects fair value adjustment on Home Q.
Other expenses recognised in the year mainly includes a one-off
adjustment of NOK 11 million related to prior period accounting
matters and a fine of NOK 10 million from the Norwegian Financial
Supervisory Authority (Finanstilsynet) for unlawful dissemination of
inside information.
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-447": { "value": "
Note 13 - Financial income and financial expenses
Financial income and financial expenses consist of:
2024
(re-
presen
2025
ted)
Interest income
200
287
Net foreign exchange gain
31
12
Gain from fair value measurement of equity
instruments (Note 22)
59
6,151
Gain from fair value measurement of total
-
2
return swaps (Note 5)
Other financial income
2
4
Total financial income
291
6,457
Interest expenses
-230
-320
Loss from fair value measurement of equity
instruments (Note 22)
-1,798
-215
Other financial expenses
-8
-21
Total financial expenses
-2,037
-556
Loss from fair value measurement of equity instruments mainly
relates to Aurelia (see Note 22).
Interest expenses relate to:
2024
(re-
presen
2025
ted)
Loans and borrowings
-198
-279
Pension liabilities (Note 10)
-14
-13
Lease liabilities (Note 19)
-18
-23
Contingent consideration and financial
-
-6
liabilities for obligations to acquire non-
controlling interests (Note 23)
Interest expenses
-230
-320
Financial income and financial expenses include the following
amounts of interest income and interest expenses related to
financial assets and liabilities that are not included in the category
Financial assets or financial liabilities at fair value through profit or
loss:
2024
(re-
presen
2025
ted)
Interest income
200
287
Interest expenses
-235
-329
Net foreign exchange gain (loss) consists of:
2024
(re-
presen
2025
ted)
Net foreign exchange gain (loss) currency
15
-43
derivatives
Net foreign exchange gain (loss) other
financial instruments
16
55
Net foreign exchange gain (loss)
31
12
Vend hedges the majority of its currency exposure by using loans
and derivatives, see Note 25 Financial risk management.
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-497": { "value": "Note 13 - Financial income and financial expenses Financial income and financial expenses consist of:
2024
(re-
presen
2025
ted)
Interest income
200
287
Net foreign exchange gain
31
12
Gain from fair value measurement of equity
instruments (Note 22)
59
6,151
Gain from fair value measurement of total
-
2
return swaps (Note 5)
Other financial income
2
4
Total financial income
291
6,457
Interest expenses
-230
-320
Loss from fair value measurement of equity
instruments (Note 22)
-1,798
-215
Other financial expenses
-8
-21
Total financial expenses
-2,037
-556
Loss from fair value measurement of equity instruments mainly relates to Aurelia (see Note 22). Interest expenses relate to:
2024
(re-
presen
2025
ted)
Loans and borrowings
-198
-279
Pension liabilities (Note 10)
-14
-13
Lease liabilities (Note 19)
-18
-23
Contingent consideration and financial
-
-6
liabilities for obligations to acquire non-
controlling interests (Note 23)
Interest expenses
-230
-320
Financial income and financial expenses include the following amounts of interest income and interest expenses related to financial assets and liabilities that are not included in the category Financial assets or financial liabilities at fair value through profit or loss:
2024
(re-
presen
2025
ted)
Interest income
200
287
Interest expenses
-235
-329
Net foreign exchange gain (loss) consists of:
2024
(re-
presen
2025
ted)
Net foreign exchange gain (loss) currency
15
-43
derivatives
Net foreign exchange gain (loss) other
financial instruments
16
55
Net foreign exchange gain (loss)
31
12
Vend hedges the majority of its currency exposure by using loans and derivatives, see Note 25 Financial risk management.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-494": { "value": "Note 13 - Financial income and financial expenses Financial income and financial expenses consist of:
2024
(re-
presen
2025
ted)
Interest income
200
287
Net foreign exchange gain
31
12
Gain from fair value measurement of equity
instruments (Note 22)
59
6,151
Gain from fair value measurement of total
-
2
return swaps (Note 5)
Other financial income
2
4
Total financial income
291
6,457
Interest expenses
-230
-320
Loss from fair value measurement of equity
instruments (Note 22)
-1,798
-215
Other financial expenses
-8
-21
Total financial expenses
-2,037
-556
Loss from fair value measurement of equity instruments mainly relates to Aurelia (see Note 22). Interest expenses relate to:
2024
(re-
presen
2025
ted)
Loans and borrowings
-198
-279
Pension liabilities (Note 10)
-14
-13
Lease liabilities (Note 19)
-18
-23
Contingent consideration and financial
-
-6
liabilities for obligations to acquire non-
controlling interests (Note 23)
Interest expenses
-230
-320
Financial income and financial expenses include the following amounts of interest income and interest expenses related to financial assets and liabilities that are not included in the category Financial assets or financial liabilities at fair value through profit or loss:
2024
(re-
presen
2025
ted)
Interest income
200
287
Interest expenses
-235
-329
Net foreign exchange gain (loss) consists of:
2024
(re-
presen
2025
ted)
Net foreign exchange gain (loss) currency
15
-43
derivatives
Net foreign exchange gain (loss) other
financial instruments
16
55
Net foreign exchange gain (loss)
31
12
Vend hedges the majority of its currency exposure by using loans and derivatives, see Note 25 Financial risk management.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-495": { "value": "Note 14 - Income taxes Principle Current tax liabilities and assets are measured at the amount that is expected to be paid to or recovered from the tax authorities. Deferred tax liabilities and assets are computed for all temporary differences between the tax basis and the carrying amount of an asset or liability in the consolidated financial statements and the tax basis of tax losses carried forward. For deferred tax assets and liabilities, the nominal tax rates expected to apply when the asset is realised or the liability is paid will be used. Deferred tax assets relating to tax deficits and other tax-reducing temporary differences are recognised to the extent that it is probable that they can be applied against future taxable income. Deferred tax liabilities for temporary differences associated with investments in subsidiaries, associates and joint ventures are recognised when it is probable that the temporary difference will reverse in the foreseeable future. Deferred tax liabilities are not recognised for the initial recognition of goodwill. Tax expense (tax income) comprises current tax expense (current tax income) and deferred tax expense (deferred tax income). Any amount recognised as current tax assets or liabilities and deferred tax assets or liabilities are recognised in profit or loss, except to the extent that the tax arises from a transaction or event recognised in other comprehensive income or directly in equity or arises from a business combination. The Group\u2019s income tax expense (continuing operations) comprises the following:
2025
2024
Current income taxes
-191
-170
Deferred income taxes
-92
-
Tax (expense) income
-283
-170
-of which recognised in profit or loss
-283
-163
-of which recognised in other
comprehensive income
-1
-7
The relationship between tax expense and accounting profit (loss) before taxes (continuing operations) is as follows:
2025
2024
Profit (loss) before taxes
-396
4,857
Tax (expense) income based on weighted
93
-1,104
average tax rates
Prior period adjustments
47
-5
Tax effect of share of profit (loss) from joint
-10
-18
ventures and associates
Tax effect of impairment loss on goodwill,
joint ventures and associates
-7
-242
Tax effect of other permanent differences
-380
1,278
Current period unrecognised deferred tax
-26
-72
assets
Tax (expense) income recognised in profit or
loss
-283
-163
Tax effect of impairment loss on goodwill, joint ventures and associates relates primarily to the non-deductibility of the write- down. Tax effect of other permanent differences include tax exempt gains (losses) from remeasurement and disposals of equity instruments (subsidiaries, joint ventures, associated companies, other equity instruments and derivates on such interests), tax-free dividends and other non-deductible operating expenses. The most significant impact in the current period arises from revaluation of shares in Aurelia Netherlands Topco B.V. See Note 22 for further details. The Group\u2019s net deferred tax liabilities (assets) are made up as follows:
2025
2024
Current items
-12
8
Pension liabilities
-101
-101
Right-of-use assets
112
173
Lease liabilities
-127
-184
Other non-current items
412
354
Unused tax losses
-231
-216
Calculated net deferred tax liabilities
53
34
(assets)
Unrecognised deferred tax assets
162
140
Net deferred tax liabilities (assets)
215
174
recognised
-of which deferred tax liabilities
428
426
-of which deferred tax assets
-213
-252
The Group\u2019s unused tax losses are mainly related to operations in Denmark, Finland, Norway and Sweden. Approximately 11 per cent of the unused tax losses expire during the period until 2029, 49 per cent expire during the period between 2030 to 2034 and 40 per cent do not expire. The Group\u2019s deferred tax assets recognised are primarily related to deductible future pension payments and excess tax depreciation in Norwegian operations. The Group is making taxable profits in Norway and sufficient future taxable income is expected to be available in future periods to realise the tax benefits recognised. The Group's unrecognised deferred tax assets are mainly related to foreign operations with recent tax losses where future taxable profits may not be available before those unused tax losses expire. Deferred tax liabilities and assets are offset for liabilities and assets in companies which are included in local tax groups. The development in the recognised net deferred tax liabilities (assets) is as follows:
2025
2024
As at 1 January
174
-123
Change included in tax expenses from
continuing operations
92
-
Change included in tax expenses from
discontinued operations
-38
35
Change from purchase and sale of
subsidiaries
-
162
Foreign exchange differences
2
20
Net deferred tax liabilities reclassified to
assets held for sale
-16
81
As at 31 December
215
174
The Group is subject to the OECD Pillar Two global minimum tax regime, effective from 1 January 2024. Based on our current assessment, the Group anticipates no material exposure to the Pillar Two top-up tax and expects no impact on the overall effective tax rate.", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-448": { "value": "Note 14 - Income taxes Principle Current tax liabilities and assets are measured at the amount that is expected to be paid to or recovered from the tax authorities. Deferred tax liabilities and assets are computed for all temporary differences between the tax basis and the carrying amount of an asset or liability in the consolidated financial statements and the tax basis of tax losses carried forward. For deferred tax assets and liabilities, the nominal tax rates expected to apply when the asset is realised or the liability is paid will be used. Deferred tax assets relating to tax deficits and other tax-reducing temporary differences are recognised to the extent that it is probable that they can be applied against future taxable income. Deferred tax liabilities for temporary differences associated with investments in subsidiaries, associates and joint ventures are recognised when it is probable that the temporary difference will reverse in the foreseeable future. Deferred tax liabilities are not recognised for the initial recognition of goodwill. Tax expense (tax income) comprises current tax expense (current tax income) and deferred tax expense (deferred tax income). Any amount recognised as current tax assets or liabilities and deferred tax assets or liabilities are recognised in profit or loss, except to the extent that the tax arises from a transaction or event recognised in other comprehensive income or directly in equity or arises from a business combination. The Group\u2019s income tax expense (continuing operations) comprises the following:
2025
2024
Current income taxes
-191
-170
Deferred income taxes
-92
-
Tax (expense) income
-283
-170
-of which recognised in profit or loss
-283
-163
-of which recognised in other
comprehensive income
-1
-7
The relationship between tax expense and accounting profit (loss) before taxes (continuing operations) is as follows:
2025
2024
Profit (loss) before taxes
-396
4,857
Tax (expense) income based on weighted
93
-1,104
average tax rates
Prior period adjustments
47
-5
Tax effect of share of profit (loss) from joint
-10
-18
ventures and associates
Tax effect of impairment loss on goodwill,
joint ventures and associates
-7
-242
Tax effect of other permanent differences
-380
1,278
Current period unrecognised deferred tax
-26
-72
assets
Tax (expense) income recognised in profit or
loss
-283
-163
Tax effect of impairment loss on goodwill, joint ventures and associates relates primarily to the non-deductibility of the write- down. Tax effect of other permanent differences include tax exempt gains (losses) from remeasurement and disposals of equity instruments (subsidiaries, joint ventures, associated companies, other equity instruments and derivates on such interests), tax-free dividends and other non-deductible operating expenses. The most significant impact in the current period arises from revaluation of shares in Aurelia Netherlands Topco B.V. See Note 22 for further details. The Group\u2019s net deferred tax liabilities (assets) are made up as follows:
2025
2024
Current items
-12
8
Pension liabilities
-101
-101
Right-of-use assets
112
173
Lease liabilities
-127
-184
Other non-current items
412
354
Unused tax losses
-231
-216
Calculated net deferred tax liabilities
53
34
(assets)
Unrecognised deferred tax assets
162
140
Net deferred tax liabilities (assets)
215
174
recognised
-of which deferred tax liabilities
428
426
-of which deferred tax assets
-213
-252
The Group\u2019s unused tax losses are mainly related to operations in
Denmark, Finland, Norway and Sweden. Approximately 11 per cent of
the unused tax losses expire during the period until 2029, 49 per
cent expire during the period between 2030 to 2034 and 40 per cent
do not expire.
The Group\u2019s deferred tax assets recognised are primarily related to
deductible future pension payments and excess tax depreciation in
Norwegian operations. The Group is making taxable profits in Norway
and sufficient future taxable income is expected to be available in
future periods to realise the tax benefits recognised. The Group's
unrecognised deferred tax assets are mainly related to foreign
operations with recent tax losses where future taxable profits may
not be available before those unused tax losses expire. Deferred tax
liabilities and assets are offset for liabilities and assets in companies
which are included in local tax groups.
The development in the recognised net deferred tax liabilities
(assets) is as follows:
2025
2024
As at 1 January
174
-123
Change included in tax expenses from
continuing operations
92
-
Change included in tax expenses from
discontinued operations
-38
35
Change from purchase and sale of
subsidiaries
-
162
Foreign exchange differences
2
20
Net deferred tax liabilities reclassified to
assets held for sale
-16
81
As at 31 December
215
174
The Group is subject to the OECD Pillar Two global minimum tax
regime, effective from 1 January 2024. Based on our current
assessment, the Group anticipates no material exposure to the Pillar
Two top-up tax and expects no impact on the overall effective tax
rate.
", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-481": { "value": "Principle Current tax liabilities and assets are measured at the amount that is expected to be paid to or recovered from the tax authorities. Deferred tax liabilities and assets are computed for all temporary differences between the tax basis and the carrying amount of an asset or liability in the consolidated financial statements and the tax basis of tax losses carried forward. For deferred tax assets and liabilities, the nominal tax rates expected to apply when the asset is realised or the liability is paid will be used. Deferred tax assets relating to tax deficits and other tax-reducing temporary differences are recognised to the extent that it is probable that they can be applied against future taxable income. Deferred tax liabilities for temporary differences associated with investments in subsidiaries, associates and joint ventures are recognised when it is probable that the temporary difference will reverse in the foreseeable future. Deferred tax liabilities are not recognised for the initial recognition of goodwill. Tax expense (tax income) comprises current tax expense (current tax income) and deferred tax expense (deferred tax income). Any amount recognised as current tax assets or liabilities and deferred tax assets or liabilities are recognised in profit or loss, except to the extent that the tax arises from a transaction or event recognised in other comprehensive income or directly in equity or arises from a business combination. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-449": { "value": "Note 15 - Earnings per share Principle Basic and diluted earnings per share are presented for ordinary shares. Basic earnings per share is calculated by dividing profit (loss) attributable to the owners of the parent by the weighted average number of shares outstanding. In calculating diluted earnings per share, the profit (loss) attributable to owners of the parent and the weighted average number of shares outstanding are adjusted for the effects of any dilutive potential shares. The profit (loss) attributable to owners of the parent is adjusted for the dilutive effect of any potential shares convertible into shares of subsidiaries, joint ventures or associates. The weighted average number of shares outstanding is adjusted as follows: \u2022 For share-based payment transactions with performance conditions, by including the number of shares that would be issuable at the reporting date \u2022 For any other share-based payment transactions, by including the excess of the total number of potential shares over the number of shares that could be issued out of the issue proceeds
2024 (re-
Weighted average number of shares
2025
presented)
Weighted average number of shares for basic earnings per share
215,839,064
230,742,560
Effects of dilution from share-based payment
470,602
687,460
Weighted average number of shares for diluted earnings per share
216,309,666
231,430,020
Earnings per share - total
Profit (loss) attributable to owners of the parent for basic earnings per share
-184
12,957
Profit (loss) attributable to owners of the parent for diluted earnings per share
-184
12,957
Earnings per share - basic (NOK)
-0.85
56.15
Earnings per share - diluted (NOK)
-0.85
55.99
Earnings per share - continuing operations
Profit (loss) attributable to owners of the parent for basic earnings per share
-678
4,693
Profit (loss) attributable to owners of the parent for diluted earnings per share
-678
4,693
Earnings per share - basic (NOK)
-3.14
20.34
Earnings per share - diluted (NOK)
-3.14
20.28
", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-483": { "value": "Principle Basic and diluted earnings per share are presented for ordinary shares. Basic earnings per share is calculated by dividing profit (loss) attributable to the owners of the parent by the weighted average number of shares outstanding. In calculating diluted earnings per share, the profit (loss) attributable to owners of the parent and the weighted average number of shares outstanding are adjusted for the effects of any dilutive potential shares. The profit (loss) attributable to owners of the parent is adjusted for the dilutive effect of any potential shares convertible into shares of subsidiaries, joint ventures or associates. The weighted average number of shares outstanding is adjusted as follows: \u2022 For share-based payment transactions with performance conditions, by including the number of shares that would be issuable at the reporting date \u2022 For any other share-based payment transactions, by including the excess of the total number of potential shares over the number of shares that could be issued out of the issue proceeds ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-450": { "value": "Note 16 - Impairment assessments Principle Property, plant, equipment, intangible assets and goodwill are reviewed for impairment whenever there is an indication that the carrying amount may not be recoverable is identified. Goodwill and other intangible assets with indefinite useful lives are tested annually for impairment. Typical impairment indicators include changes in market developments, competitive situation or technological developments. An impairment loss is recognised in the income statement if the carrying amount of an asset (cash-generating unit) exceeds its recoverable amount. The recoverable amount is the higher of an asset\u2019s fair value less costs of disposal and value in use. Value in use is assessed by discounting estimated future cash flows. The estimated future cash flows are based on formalised management projections for the next three years. Thereafter, free cash flow in year three is extrapolated using a declining growth rate until it reaches an expected maintainable steady-state cash flow with sustained growth. The period until the For the purpose of impairment testing, all assets except goodwill are grouped into the smallest identifiable set of assets that generates independent cash flows (cash-generating units). A cash- generating unit is considered significant if it accounts for more than 10 per cent of the total goodwill and indefinite trademarks of the Group. Corporate assets do not generate independent cash inflows but contribute to the future cash flows of more than one CGU. Where the carrying amount of such assets cannot be allocated to individual CGUs on a reasonable and consistent basis, they are tested for impairment at the level of the smallest group of CGUs to which they relate. Goodwill is allocated to the cash-generating units, or groups of cash-generating units, that are expected to benefit from the synergies of the combination. Impairment testing of goodwill involves comparing the recoverable amount with the carrying amount of the cash-generating units to which goodwill has been terminal value is applied does not exceed 5 years. For subsequent periods, growth factors do not exceed the long-term average growth rate of the relevant market. Expected cash flows are discounted using an after-tax discount rate that accounts for the expected long-term interest rate, plus an appropriate risk margin for the assets being tested. allocated. Impairment losses recognised for cash-generating units are allocated first to goodwill, then proportionally to other assets in the unit. Impairment losses are reversed only if the impairment no longer exists, except for goodwill, where impairment losses cannot be reversed. Significant judgement and estimation uncertainty Identification of cash-generating units (CGUs) involves judgement Key judgements and estimates in this note include: \u2022 Identification of CGUs following the transition to a vertical- based operating model \u2022 Allocation and reallocation of goodwill and trademarks with indefinite useful lives to CGUs \u2022 Determination of key assumptions used in value in use calculations, including discount rates, revenue growth and EBITDA margins As the Groups cash inflows are generated by a combination of assets shared across CGUs and geographies, and some assets are only contributing to cash inflows in one CGUs or one geography, the identification of the CGUs involves significant judgement. When identifying the smallest group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or group of assets, management consider various factors including how the entity's operations are monitored and how decisions about continuing or disposing of the entity's assets and operations are made. The identification of the CGUs impacts the carrying amounts and recoverable amounts applied for impairment testing. Calculation of value in use in testing for impairment is a major source of estimation uncertainty. The valuation of intangible assets acquired through business combinations and the impairment testing of intangible assets are largely based on estimated future cash flows. Similarly, assumptions regarding expected useful lives and residual values, which impact depreciation and amortisation calculations, are also based on estimates. The Group operates within marketplaces and digital services. Vend is focusing on established marketplaces while also actively seeking early-stage opportunities in new digital ventures through business combinations and its own start-ups. Estimates of future cash flows and the selection of discount rates for present value calculations are based on management\u2019s expectations regarding market developments, competitive dynamics, technological advancements, the potential to realise synergies, interest rate trends, and other relevant factors. Calculation of value in use in testing for impairment is a major source of estimation uncertainty . The risk of deviations in expected cash flows is naturally higher in emerging markets and more limited in mature markets. Additionally, this risk increases significantly in periods of macroeconomic uncertainty. Climate-related risks are incorporated into projections and growth assumptions used in impairment testing. While Vend has limited direct exposure to climate risks due to its minimal reliance on physical infrastructure, the company may be affected by shifts in consumer behavior and regulatory changes. Any related uncertainty in future cash flows is reflected in cash flow projections.
Goodwill and trademarks with indefinite expected useful life specified on cash-generating units:
Goodwill
Trademarks, indefinite
2025
2024
2025
2024
Mobility
significant
3,300
985
Real Estate
significant
1,022
647
Jobs
not significant
78
0
Recommerce
not significant
254
82
Marketplaces - Sweden
significant
1,135
8
Marketplaces - Denmark
significant
2,446
1,039
Marketplaces - Finland
significant
444
662
Marketplaces - Norway
not significant
549
0
Total marketplaces
4,654
4,574
1,714
1,709
Delivery
not significant
55
55
0
Lendo
not significant
108
105
94
89
3byggetilbud.dk A/S
not significant
207
207
44
44
Prisjakt
not significant
31
4
MittAnbud
not significant
25
22
2
2
Other
not significant
2
7
Total
5,050
4,996
1,861
1,848
- of which reclassified to held for sale
-396
-366
-140
-139
Total after reclassification to held of sale
4,654
4,629
1,722
1,709
Impairment testing / impairment assessments
The carrying amounts of goodwill and other intangible assets with
indefinite useful lives are disclosed above. Recoverable amounts
for the significant cash-generating units (CGUs) are estimated
based on value in use. In 2025, following the implementation of a
vertical-based operating model, the marketplaces business CGUs
are defined by vertical (Mobility, Real Estate, Jobs and
Recommerce). Comparative figures reflect the former country-
based CGU structure. On 30 September 2025, goodwill previously
allocated to the former country-based marketplaces CGUs was
reallocated to the new vertical CGUs using a relative value
approach, based on the estimated recoverable amounts (value in
use) of the new CGUs at that date. This aligns the allocation of
goodwill with how it is monitored for internal management
purposes.
Management has also tested the CGUs that it identifies as not
significant in the table above for impairment. These impairment
tests follow the same process as for the significant CGUs
described below. The key assumptions are the same, but the
values assigned to each key assumption differ across the CGUs. No
impairment loss was recognised in 2025, compared to NOK 1,078
million in 2024 related to goodwill in Marketplaces Finland.
The discount rates applied consider the risk-free interest rate and
risk premium for the relevant markets. Specific business risks are
reflected in the estimated future cash flows. In determining
discount rates, the cost of financing is assumed to remain stable
at the current level, implying that Vend is expected to maintain
access to financing linked to sustainability KPIs while retaining its
current credit rating. Pre-tax discount rates are determined by
CGU and is set to approximately 10% for all significant CGUs. In
estimating cash flows used for value-in-use calculations,
consideration is given to the competitive landscape, recent
revenue and margin developments, industry trends, and
macroeconomic expectations for the relevant operational
markets.
The impairment tests are based on formalised management
projections for 2025\u20132028. The steady-state cash flow is
determined by extrapolating the 2028 cash flows, applying a
declining growth rate for free cash flow over a defined period until
reaching an expected maintainable steady-state cash flow.
Thereafter, a sustained long-term growth rate of two per cent is
applied. The period until terminal value application does not
exceed 5 years. Scenario simulations are conducted to assess the
robustness of the impairment test.
Mobility comprises the Group\u2019s mobility marketplace activities and
related services (including mobility-focused brands and
operations).
Real Estate comprises the Group\u2019s real estate marketplace
activities and related services (including real-estate-focused
brands and operations).
Jobs and Recommerce comprise the remaining vertical CGUs and
are not considered significant CGUs.
For Mobility and Real Estate, an increase in revenue growth is
assumed compared to previous years. This assumption is based on
management\u2019s experience from comparable markets and
expectations for market development.
EBITDA margins for Mobility and Real Estate are based on historical
performance and management\u2019s future expectations, with
projected improvements due to anticipated efficiency gains.
The free cash flow growth rate assumed beyond the management
forecast period is higher than the sustained growth rate, as the
sustained growth rate only reflects the expected inflation rate.
Based on management\u2019s experience in comparable markets and
available short- to medium-term market reports, the growth rate is
expected to decline over time but remain above the expected
inflation rate until a steady state is reached.
Expected sustained growth is determined at the CGU level and
reflects long-term market expectations. As there are no external
sources or market reports providing long-term forecasts
specifically for the Nordic classifieds market, the sustained growth
rate for the significant CGUs has been conservatively set, not
exceeding two per cent.
Sensitivity analysis of key assumptions
An overview of central assumptions for significant CGUs is
presented below. Only Mobility and Real Estate are considered
significant CGUs in 2025, and sensitivity analysis have been carried
out. However, no reasonably possible changes in key assumptions
have been identified that would cause the carrying amount to
exceed the recoverable amount.
Assumptions
Mobility
Real Estate
Pre-tax discount rate
10%
10%
Revenues CAGR 2025-2028
15%
15%
EBITDA CAGR 2025-2028
20%
19%
Cash flow growth after
management prognosis
period
2029
15%
14%
2030
15%
14%
Sustained growth
2%
2%
For Mobility, the recoverable amount exceeds the carrying amount by
approximately NOK 25 billion, and for Real Estate, by approximately NOK 9
billion.
For impairment loss related to investments in joint ventures and associates see Note 5 Investments in joint ventures and associates.
", "dimensions": { "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-482": { "value": "Principle Property, plant, equipment, intangible assets and goodwill are reviewed for impairment whenever there is an indication that the carrying amount may not be recoverable is identified. Goodwill and other intangible assets with indefinite useful lives are tested annually for impairment. Typical impairment indicators include changes in market developments, competitive situation or technological developments. An impairment loss is recognised in the income statement if the carrying amount of an asset (cash-generating unit) exceeds its recoverable amount. The recoverable amount is the higher of an asset\u2019s fair value less costs of disposal and value in use. Value in use is assessed by discounting estimated future cash flows. The estimated future cash flows are based on formalised management projections for the next three years. Thereafter, free cash flow in year three is extrapolated using a declining growth rate until it reaches an expected maintainable steady-state cash flow with sustained growth. The period until the For the purpose of impairment testing, all assets except goodwill are grouped into the smallest identifiable set of assets that generates independent cash flows (cash-generating units). A cash- generating unit is considered significant if it accounts for more than 10 per cent of the total goodwill and indefinite trademarks of the Group. Corporate assets do not generate independent cash inflows but contribute to the future cash flows of more than one CGU. Where the carrying amount of such assets cannot be allocated to individual CGUs on a reasonable and consistent basis, they are tested for impairment at the level of the smallest group of CGUs to which they relate. Goodwill is allocated to the cash-generating units, or groups of cash-generating units, that are expected to benefit from the synergies of the combination. Impairment testing of goodwill involves comparing the recoverable amount with the carrying amount of the cash-generating units to which goodwill has been terminal value is applied does not exceed 5 years. For subsequent periods, growth factors do not exceed the long-term average growth rate of the relevant market. Expected cash flows are discounted using an after-tax discount rate that accounts for the expected long-term interest rate, plus an appropriate risk margin for the assets being tested. allocated. Impairment losses recognised for cash-generating units are allocated first to goodwill, then proportionally to other assets in the unit. Impairment losses are reversed only if the impairment no longer exists, except for goodwill, where impairment losses cannot be reversed. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-451": { "value": "Note 17 - Intangible assets Principle Intangible assets are measured at its cost less accumulated amortisation and accumulated impairment losses. Amortisation of intangible assets with a definite useful life is allocated on a systematic basis over its useful life. If an intangible asset is determined to have an indefinite useful life, it is not amortised until its useful life is considered finite but is instead subject to an annual impairment assessment. A trademark is assessed to have an indefinite useful life if it is expected to contribute to net cash flows indefinitely. The Group assesses the useful life of trademarks by considering various factors, including plans to discontinue or change the trademark, legal restrictions, market trends, and competitive landscape. Intangible assets with a finite expected useful life are generally amortised on a straight-line basis over the expected useful life. The amortisation period of software and licences is normally 3 years, and 1.5-10 years is used for Other intangible assets. The amortisation method, expected useful life and any residual value are assessed annually. Costs of developing software and other intangible assets are recognised as an expense until all requirements for recognition as an asset are met. The requirements for recognition as an asset include, among other requirements, the requirement to demonstrate probable future economic benefits and the requirement that the cost of the asset can be measured reliably. Costs incurred after the time that all the requirements for recognition as an asset are met are recognised as an asset. The cost of an internally generated intangible asset is the sum of expenditure incurred from the time all requirements for recognition as an asset are met and until the time the asset is capable of operating in the manner intended by management. Subsequent expenditure incurred in the operating stage to enhance or maintain an intangible asset are normally recognised as an expense as the requirement to demonstrate probable increased economic benefits will normally not be met. Significant judgement and estimation uncertainty Vend has significant activities related to developing new technology to facilitate digital transformation and the strategy of forming identity-based ecosystems and products that improve the ability to offer targeted advertising and personalised products for customers within online marketplaces. Costs of developing such technology are expensed until all requirements for recognition as an asset are met. When requirements for recognition as an asset are met, the costs are capitalised. The requirements for recognition as an asset include the requirement to demonstrate probable future economic benefits and the requirement that the cost of the asset can be measured reliably. Determining whether cost shall be charged to expense or be recognised as an asset based on the existing requirements involves the use of judgement by management.
Development in net carrying amount in
Trademarks,
Trademarks,
Software and
Customer
2025
Goodwill
indefinite
definite
licences
relations
Total
As at 1 January
4,629
1,709
-
1,062
390
7,791
Additions
-
7
-
534
-
542
Disposals on sale of businesses
-
-
-
-
-
-
Amortisation from continuing operations
-
-
-
-347
-65
-412
Amortisation from discontinued operations
1)
-
-
-
-5
-
-5
Impairment loss from continuing operations
-
-
-
-41
-
-41
Foreign exchange differences
80
6
-
2
1
88
Reclassified as held for sale
2)
-55
-
-
-86
-
-141
As at 31 December
4,654
1,722
-
1,120
326
7,822
-of which accumulated cost
5,751
1,722
2
2,141
668
10,283
-of which accumulated amortisation and
impairment loss
-1,097
-
-2
-1,021
-342
-2,461
1)
Amortisation from discontinued operations includes only Delivery Group, as it was classified as held for sale in 2025.
2)
Reclassified as held for sale also includes additions related to the discontinued operations of Lendo Group, Prisjakt Group and Mittanbud Group amounting to NOK 61 million.
Development in net carrying amount in
Goodwill
Trademarks,
Trademarks,
Software and
Customer
Total
2024
indefinite
definite
licences
relations
As at 1 January
6,622
2,142
1
1,848
477
11,091
Additions
-
-
3
677
-
680
Acquired through business combinations
224
7
-
7
-
238
Disposals
-
-
-
-2
-
-2
Disposals on sale of businesses
-975
-385
-
-428
-17
-1,805
Reclassification
-
-
-
6
-
6
Amortisation from continuing operations
-
-
-2
-386
-65
-453
Amortisation from discontinued operations
-
-
-
-207
-9
-216
Impairment loss from continuing operations
-1,078
-
-
-256
-
-1,334
Foreign exchange differences
202
83
-
11
21
317
Reclassified as held for sale
-366
-139
-2
-208
-16
-732
As at 31 December
4,629
1,709
-
1,062
390
7,791
-of which accumulated cost
5,722
1,709
2
2,695
665
10,792
-of which accumulated amortisation and
impairment loss
-1,093
-
-2
-1,633
-274
-3,001
1)
The disposal on sale of business primarily pertains to the sale of media operations carried out in 2024.
Software and licences consist of NOK 1,037 million
(NOK 894 million) of internally developed intangible assets and NOK
83 million (NOK 168 million) of purchased technological intangible
assets, including technology obtained through business
combinations. Research and development expenditure that do not
meet the criteria for recognition as intangible assets are recognised
as an expense when incurred. The amount of research and
development expenditure recognised in 2025 was NOK 186 million
(NOK 132 million). The research and development expenditure is
mainly related to research and development of the new common
tech platform.
For information on impairment loss on goodwill see Note 16
Impairment assessments. For information regarding depreciation of
right-of-use assets, see Note 19 Leases.
", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-484": { "value": "
Principle
Intangible assets are measured at its cost less accumulated
amortisation and accumulated impairment losses. Amortisation of
intangible assets with a definite useful life is allocated on a
systematic basis over its useful life. If an intangible asset is
determined to have an indefinite useful life, it is not amortised until
its useful life is considered finite but is instead subject to an annual
impairment assessment.
A trademark is assessed to have an indefinite useful life if it is
expected to contribute to net cash flows indefinitely. The Group
assesses the useful life of trademarks by considering various
factors, including plans to discontinue or change the trademark,
legal restrictions, market trends, and competitive landscape.
Intangible assets with a finite expected useful life are generally
amortised on a straight-line basis over the expected useful life. The
amortisation period of software and licences is normally
3 years, and 1.5-10 years is used for Other intangible assets. The
amortisation method, expected useful life and any residual value
are assessed annually.
Costs of developing software and other intangible assets are
recognised as an expense until all requirements for recognition as
an asset are met. The requirements for recognition as an asset
include, among other requirements, the requirement to
demonstrate probable future economic benefits and the
requirement that the cost of the asset can be measured reliably.
Costs incurred after the time that all the requirements for
recognition as an asset are met are recognised as an asset. The
cost of an internally generated intangible asset is the sum of
expenditure incurred from the time all requirements for recognition
as an asset are met and until the time the asset is capable of
operating in the manner intended by management.
Subsequent expenditure incurred in the operating stage to
enhance or maintain an intangible asset are normally recognised as
an expense as the requirement to demonstrate probable increased
economic benefits will normally not be met.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-452": { "value": "Note 18 - Property, plant and equipment Principle Property, plant and equipment are measured at cost less accumulated depreciation and accumulated impairment losses. The depreciable amount (cost less residual value) of property, plant and equipment is allocated on a systematic basis over its useful life. Each part of an item of property, plant and equipment with a cost that is significant in relation to the total cost of the item, and with a different useful life, is depreciated separately. Costs of repairs and maintenance are recognised in profit or loss as incurred. Cost of replacements and improvements are recognised in the carrying amount of the asset. The carrying amount of an item of property, plant and equipment is derecognised on disposal or when no economic benefits are expected from its use or disposal. Gain or loss arising from derecognition is included in profit or loss when the item is derecognised. Property, plant and equipment are depreciated on a straight-line basis over their estimated useful life. Depreciation schedules reflect the assets' residual value. Items of property, plant and equipment where material components can be identified with different useful life are depreciated over the individual component's expected useful life. Buildings (20-40 years), Plant and machinery (5-20 years) and Equipment, furniture and similar assets (3-10 years). The depreciation method, expected useful life and any residual value are reviewed annually.
Equipment,
Buildings and
Plant and
furniture and
Development in net carrying amount in 2025
land
machinery
similar assets
Total
As at 1 January
4
4
176
184
Additions
-
1
31
31
Acquired through business combinations
-
-
-
-
Disposals
-
-
-25
-25
Disposals on sale of businesses
-
-
-25
-25
Reclassified as held for sale
-3
-4
-94
-101
Reclassification
-
-
13
13
Depreciation from continuing operations
-1
-1
-33
-35
Depreciation from discontinued operations
1)
-
-
-8
-8
Impairment loss from continuing operations
-
-
-1
-1
Foreign exchange differences
-
-
2
2
As at 31 December
-
-
36
36
-of which accumulated cost
-
2
152
155
-of which accumulated depreciation and impairment loss
-
-2
-116
-118
1) Deprecation from discontinued operations includes only Delivery Group, as it was classified as held for sale in 2025.
Equipment,
Buildings and
Plant and
furniture and
Development in net carrying amount in 2024
land
machinery
similar assets
Total
As at 1 January
94
109
377
580
Additions
-
4
88
92
Acquired through business combinations
-
2
9
11
Disposals on sale of businesses
1)
-85
-99
-180
-364
Depreciation from continuing operations
-1
-
-56
-57
Depreciation from discontinued operations
-5
-12
-30
-47
Impairment loss from continuing operations
-
-
-4
-4
Reclassified as held for sale
-
-
-27
-27
As at 31 December
4
4
176
184
-of which accumulated cost
6
29
416
451
-of which accumulated depreciation and impairment loss
-2
-26
-239
-267
1) The disposal on sale of business primarily pertains to the sale of media operations carried out in 2024. ", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-485": { "value": "Principle Property, plant and equipment are measured at cost less accumulated depreciation and accumulated impairment losses. The depreciable amount (cost less residual value) of property, plant and equipment is allocated on a systematic basis over its useful life. Each part of an item of property, plant and equipment with a cost that is significant in relation to the total cost of the item, and with a different useful life, is depreciated separately. Costs of repairs and maintenance are recognised in profit or loss as incurred. Cost of replacements and improvements are recognised in the carrying amount of the asset. The carrying amount of an item of property, plant and equipment is derecognised on disposal or when no economic benefits are expected from its use or disposal. Gain or loss arising from derecognition is included in profit or loss when the item is derecognised. Property, plant and equipment are depreciated on a straight-line basis over their estimated useful life. Depreciation schedules reflect the assets' residual value. Items of property, plant and equipment where material components can be identified with different useful life are depreciated over the individual component's expected useful life. Buildings (20-40 years), Plant and machinery (5-20 years) and Equipment, furniture and similar assets (3-10 years). The depreciation method, expected useful life and any residual value are reviewed annually. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-453": { "value": "Note 19 - Leases Principle Vend Marketplaces assesses at contract inception whether a contract is, or contains, a lease. For short-term leases and leases of low-value assets, lease payments are recognised as an expense on a straight-line basis or other systematic basis over the lease term. All other leases are accounted for under a single on-balance sheet model implying recognition of lease liabilities and right-of-use assets as further described below. The Group separates non-lease components from lease components and accounts for each component separately. At the commencement date of a lease, a lease liability is recognised for the net present value of remaining lease payments to be made over the lease term. The present value is calculated using the incremental borrowing rate if the interest rate implicit in the lease is not readily determinable. The lease term is the non-cancellable period of the lease together with periods covered by an option to extend being reasonably certain to be exercised by the Group and periods covered by an option to terminate being not reasonably certain to be exercised by the Group. Lease payments include penalties for terminating leases if the lease term reflects the exercise of such an option. At the commencement date of a lease, a right-of-use asset, representing the right to use the underlying asset during the lease term, is recognised at cost. The cost of the right-of-use asset includes the amount of the lease liability recognised, any initial direct costs incurred, and lease payments made on or before the commencement date less any lease incentives received. Lease liabilities are subsequently increased by interest expenses and reduced by lease payments made. In addition, the carrying amount of lease liabilities is remeasured if there is a modification, a change in the lease term or a change in the future lease payments. Right-of-use assets are subsequently measured at cost less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. Right-of-use assets are depreciated on a straight-line basis over the shorter of the lease term and the estimated useful life of the underlying asset. Vend Marketplaces mainly has lease contracts for office buildings and vehicles used in its operations. For most leases of office equipment, like personal computers, photocopiers and coffee machines Vend Marketplaces has applied the recognition exemption for leases of low-value assets (below NOK 50 000). Leases of office buildings generally have lease terms between 3 and 15 years, while motor vehicles generally have lease terms between 3 and 5 years. Significant judgement and estimation uncertainty The Group has several lease contracts that include extension and termination options. These options are negotiated by management to provide flexibility in managing the leased-asset portfolio and align with the Group's business needs. Management exercises significant judgement in determining whether these extension and termination options are reasonably certain to be exercised. The judgement relates to whether there are economic incentives making it reasonable certain that an option will be used. For office buildings, it is usually not viewed as reasonably certain that an extension option will be exercised if the extension option is at market rent or above. Vend Marketplaces cannot readily determine the interest rate implicit in the lease, therefore it uses its incremental borrowing rate (IBR) to measure lease liabilities. IBR is estimated using observable inputs, such as market interest rates, when available. It is required to make certain entity-specific estimates such as the subsidiary\u2019s stand-alone credit rating. Effects of leases on the consolidated statements The Group's leases are primarily related to office buildings. Leases of cars and forklifts are also recognised, while leases of office equipment, like personal computers, photocopiers and coffee machines to a large degree are considered of low value and not included. Variable lease payments are insignificant. The most significant leases are:
End of lease
Address
User of the office building
term
V\u00e4stra J\u00e4rnv\u00e4gsgatan 21, Stockholm
Swedish group companies
2033
Grensen 5-7, Oslo
Finn.no and headquarter functions
2030
Akersgata 55, Oslo
Subleased
2035
Income statement
The following amounts relating to leases are recognised in profit or loss:
2024 (re-
2025
presented)
Expenses related to short-term leases and low value assets
-0
-1
Depreciation of right-of-use assets
-102
-113
Impairment of right-of-use assets
-25
-
Interest expense on lease liabilities
-18
-23
Total amount recognised in profit or loss
-145
-137
Statement of financial position
Set out below are the carrying amounts of right-of-use assets and the movements during the period:
Equipment,
Buildings and
furniture and
land
similar assets
Total
As at 1 January 2024
1,937
7
1,944
Additions
773
2
774
Acquired through business combinations
3
-
3
Disposals on sale of businesses
-1,611
-4
-1,615
Partial or full termination
-5
-
-5
Depreciation from continuing operations
-111
-2
-113
Depreciation from discontinued operations
-137
-2
-139
Foreign exchange differences
-4
-
-4
Reclassified as held for sale
-29
-3
-32
As at 31 December 2024
810
2
812
As at 1 January 2025
810
2
812
Additions
74
0
75
Partial or full termination
-1
-
-1
Reclassified as held for sale
-213
0
-213
Depreciation from continuing operations
-100
-2
-102
Depreciation from discontinued operations
-38
-
-38
Impairment from continuing operations
-25
-
-25
Foreign exchange differences
20
0
20
As at 31 December 2025
528
1
529
Set out below are the carrying amounts of lease liabilities and the
movements during the period:
2025
2024
As at 1 January
861
2,237
Additions
77
774
Acquired through business combinations
-
3
Disposals on sale of businesses
-
-1,824
Lease payments
-203
-351
Accretion of interest from continuing
operations
18
22
Accretion of interest from discontinued
15
33
operations
Foreign exchange differences
19
-5
Reclassified as held for sale
-187
-28
As at 31 December
600
861
-of which current
132
150
-of which non-current
469
712
In 2025, additions reclassified as held for sale comprised NOK 12
million relating to Lendo, MittAnbudt and Prisjakt, and NOK 41 million
relating to Delivery. The remaining additions related to continuing
operations and primarily arose from contract extensions and CPI
adjustments.
In 2024, lease additions primarily arose from sale-and-leaseback
transactions following the disposal of the news media operations. As
a result, right-of-use assets and corresponding lease liabilities
increased by a total of NOK 571 million, mainly relating to
Kungsbrohuset (V\u00e4stra J\u00e4rnv\u00e4gsgatan 21, Stockholm), Akersgata 55
(Oslo) and Toveien 19 (Vestby).
The table below summarises the maturity profile of lease liabilities
based on contractual undiscounted payments:
2025
2024
<3 months
38
50
3 months to 1 year
108
143
1 to 2 years
119
170
2 to 5 years
315
397
>5 years
67
253
Total
647
1,013
Statement of cash flows
The following amounts related to leases are recognised in the
statement of cash flows:
2025
2024
Net cash flow from operating activities
-33
-68
Net cash flow from financing activities
-168
-295
Total
-201
-363
The principal portion of lease payments are classified as cash flow
from financing activities. The interest portion of lease payments are
classified as cash flow from operating activities together with lease
payments related to short-term and low-value leases.
Future cash outflows to which Vend Marketplaces is
potentially exposed that are not reflected in the lease
liability
Set out below are the potential future lease payments relating to
periods following the exercise date of extension and termination
options that are not included in the lease term:
Between one
More than
and five years
five years
Total
Extension options expected
-
300
300
not to be exercised
Termination options
11
120
131
expected to be exercised
Total
11
421
431
The Group has certain contracts with infinitely recurring renewal
periods that are not included in the table. Yearly payments for such
contracts are NOK 22 million.
", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-486": { "value": "Principle Vend Marketplaces assesses at contract inception whether a contract is, or contains, a lease. For short-term leases and leases of low-value assets, lease payments are recognised as an expense on a straight-line basis or other systematic basis over the lease term. All other leases are accounted for under a single on-balance sheet model implying recognition of lease liabilities and right-of-use assets as further described below. The Group separates non-lease components from lease components and accounts for each component separately. At the commencement date of a lease, a lease liability is recognised for the net present value of remaining lease payments to be made over the lease term. The present value is calculated using the incremental borrowing rate if the interest rate implicit in the lease is not readily determinable. The lease term is the non-cancellable period of the lease together with periods covered by an option to extend being reasonably certain to be exercised by the Group and periods covered by an option to terminate being not reasonably certain to be exercised by the Group. Lease payments include penalties for terminating leases if the lease term reflects the exercise of such an option. At the commencement date of a lease, a right-of-use asset, representing the right to use the underlying asset during the lease term, is recognised at cost. The cost of the right-of-use asset includes the amount of the lease liability recognised, any initial direct costs incurred, and lease payments made on or before the commencement date less any lease incentives received. Lease liabilities are subsequently increased by interest expenses and reduced by lease payments made. In addition, the carrying amount of lease liabilities is remeasured if there is a modification, a change in the lease term or a change in the future lease payments. Right-of-use assets are subsequently measured at cost less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. Right-of-use assets are depreciated on a straight-line basis over the shorter of the lease term and the estimated useful life of the underlying asset. Vend Marketplaces mainly has lease contracts for office buildings and vehicles used in its operations. For most leases of office equipment, like personal computers, photocopiers and coffee machines Vend Marketplaces has applied the recognition exemption for leases of low-value assets (below NOK 50 000). Leases of office buildings generally have lease terms between 3 and 15 years, while motor vehicles generally have lease terms between 3 and 5 years. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-454": { "value": "
Note 20 - Trade receivables and other
non-current and current assets
Non-current
Current
2025
2024
2025
2024
Trade receivables, net (Note 7
-
-
459
847
and Note 21)
Prepaid expenses
-
-
31
77
Income tax receivables
-
-
66
106
Loans to joint ventures and
associates
-
2
16
10
Financial derivatives (Note 27)
-
4
-
2
Non-derivative financial
-
18
-
-
assets
Other receivables
87
1
203
238
Inventories
-
-
-
4
Total
87
26
776
1,285
Note 21 - Trade receivables and
contract assets
2025
2024
Trade receivables
503
874
Contract assets
102
103
Less provision for expected credit losses on
trade receivables and contract assets
-44
-27
Trade receivables and contract assets
561
950
Ageing of trade receivables by due date
2025
2024
Not due
359
586
Past due 0-45 days
70
208
Past due 46-90 days
14
27
Past due more than 90 days
60
53
Trade receivables
503
874
For information regarding receivables transferred from contract
assets, see Note 7 Revenue recognition.
Set out below is the movement in the allowance for expected credit
losses of trade receivables and contract assets:
2025
2024
Balance as at 1 January
27
49
Provision for expected credit losses
35
37
Write-off
-12
-49
Disposals on sale of businesses
-7
-11
Foreign exchange differences
2
1
Balance as at 31 December
44
27
Vend Marketplaces assesses the loss rates to be applied when
estimating provisions for expected credit losses on a regular basis.
See also Note 27 Financial instruments by category for the
accounting policy for impairment losses on trade receivables and
contract assets.
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-455": { "value": "Note 22 - Equity instruments Principle The Group classifies its investment in equity instruments as Equity instruments at fair value through profit or loss (FVPL) unless an irrevocable election is made at initial recognition to classify as Equity instrument designated at fair value through other comprehensive income (FVOCI). Investments in equity instruments done prior to 2021 were designated as Equity instruments at fair value through other comprehensive income (FVOCI) at initial recognition. The current principle is that additions are classified as Equity instruments at fair value through profit or loss (FVPL) as such classification is assessed to provide more useful information to users of the Group\u2019s financial statements by including returns from investing activities in profit or loss. When classified as FVPL, changes in fair value and dividends received are recognised in financial income or financial expenses. When classified as FVOCI, dividends received are recognised in financial income. Any changes in fair value recognised in OCI are not reclassified to profit or loss on derecognition. Equity instruments are included at fair value in the line item Equity instruments in the statement of financial position and are not subject to impairment assessment. Significant judgement and estimation uncertainty Equity instruments are measured at fair value. When no quoted market price is available, fair value is estimated using different valuation techniques such as discounted cash flow models or a market approach using comparable trading multiples or prices derived from transactions with external parties to estimate the fair value. The valuation of equity instruments without a quoted market price requires management to use unobservable inputs in the valuation model. Management regularly assesses a range of reasonably possible alternatives for those significant unobservable inputs and determines their impact on the total fair value. Valuation models that employ significant unobservable inputs require a higher degree of management judgement and estimation in the determination of fair value. Management judgement and estimation are usually required for the selection of the appropriate valuation model to be used and in identifying the peer group. For a market-based approach using comparable trading multiples, the multiples might be in ranges with a different multiple for each comparable company. The selection of the appropriate multiple within the range also requires management judgement. Although Management believes that its estimates of fair value are appropriate, the use of different methodologies or assumptions could lead to different measurements of fair value. See Note 27 Financial instruments by category for description of the fair value valuation methods. The carrying amount of investments in equity instruments comprises the following investments:
Valuation
Interest
Interest
method
held
2025
held
2024
Aurelia Netherlands Topco B.V
FV PL
level 3
13.95%
16,116
13.97%
21,750
Tibber AS
FV PL
level 3
13.88%
363
14.04%
363
Firi AS
FV PL
level 3
6.80%
70
6.96%
72
FJ Labs (III + Archangel I)
FV PL
level 3
2.62%
58
2.62%
47
FirstVet AB
FV PL
level 3
1.41%
9
1.41%
18
eEducation Albert AB
FV PL
level 1
0.00%
-
13.15%
9
Other
FV PL
level 3
3
11
Equity instruments at fair value through profit or loss
FV PL
16,620
22,272
Homely AS
FV OCI
level 3
17.60%
50
17.60%
54
Videocation.no AS
FV OCI
level 3
8.97%
-
8.97%
21
Dintero AS
FV OCI
level 3
6.20%
13
6.20%
13
Other
FV OCI
level 3
-
7
Equity instruments at fair value through OCI
FV OCI
64
94
Total
16,684
22,365
The primary source of change to the carrying amount of investments in equity instruments is the investment in Aurelia Netherlands Topco B.V.
received as part of compensation when disposing of the interest in Adevinta ASA as described in Note 4. See below for disclosures related to
valuation of that specific asset. For further information on changes in fair value, see Note 13 Financial income and financial expenses.
In 2025, the Group received capital distribution of NOK 3,883 million (NOK 0 million) from equity instruments.
Fair value measurement of Aurelia Netherlands Topco
B.V.
The voluntary tender offer to acquire all of the shares in Adevinta
ASA (Adevinta) by Aurelia Bidco Norway AS (the offeror) was
completed on 29 May 2024 and Vend sold its 28 per cent ownership
interest previously held in Adevinta. As part of the transaction Vend
acquired a 14 per cent ownership interest in Aurelia Netherlands
Topco B.V., an indirect parent of the offeror.
With a 14 per cent ownership interest, Vend is presumed to not have
significant influence over Aurelia Netherlands Topco B.V., unless
such influence can be clearly demonstrated. When assessing if
significant influence exists, Vend has evaluated relevant facts and
circumstances, including but not limited to the representation on the
Board of Directors and participation in policy-making processes.
Based on the assessment, Vend has concluded that significant
influence is not clearly demonstrated and the investment is
classified as an equity instrument classified as at fair value through
profit or loss (FVPL). The election to classify the investment as FVPL
has a material effect on the accounting treatment of the investment
going forward.
At 31 December 2025, the fair value of Vend\u2019s investment in Aurelia
Netherlands Topco B.V. amounted to NOK 16,116 million (EUR 1,361
million). In 2025, a loss of NOK 1,751 million arising from changes in
the fair value of the investment was recognised in financial costs.
As there no longer is a quoted share price or publicly available
pricing, the valuation needs to be based on unobservable input, and
the fair value measurement is within Level 3. Vend applies a market
approach using comparable trading multiples to estimate the fair
value of Adevinta. The unobservable input reflects the assumptions
Vend believes market participants would use to estimate the exit
price at the measurement date.
The valuation is owned by Vend\u2019s CFO and will be performed by the
Adevinta Ownership Office with support from the M&A department.
The valuation will be presented to the Audit Committee each quarter,
including a discussion on significant assumptions used in the
valuation. As part of ensuring that the valuation model and input
used remain reasonable, the Board of Directors will obtain an
external opinion on the valuation framework of the investment on an
annual basis.
The enterprise value (EV) is estimated based on EV/EBITDA and
EV/EBITDA-CAPEX multiples derived from a group of public peers for
Adevinta. The estimated EV will be adjusted for any identified
premiums or discounts before adjusting for net interest-bearing
debt to calculate the equity value of Vend\u2019s ownership interest.
The valuation requires management to use unobservable inputs in
the model, of which the significant unobservable inputs are
disclosed in the table below. Management regularly assesses a range
of reasonably possible alternatives for those significant
unobservable inputs and determines their impact on the total fair
value. Valuation models that employ significant unobservable inputs
require a higher degree of management judgement and estimation in
the determination of fair value. Management judgement and
estimation are usually required for the selection of the appropriate
valuation model to be used and in identifying the peer group. For a
market-based approach using comparable trading multiples, the
multiples might be in ranges with a different multiple for each
comparable company. The selection of the appropriate multiple
within the range also requires management judgement.
Significant unobservable inputs are developed as follows:
EV/EBITDA and EV/EBITDA-CAPEX multiples: Represent amounts that
market participants would use when pricing the investment. The
multiples are derived from comparable public companies based on
industry, geographic location, size, target markets and other factors
that management considers to be appropriate. The trading multiples
for the comparable companies are determined by dividing the
enterprise value of the company by its EBITDA or EBITDA-CAPEX. The
EV/EBITDA and EV/EBITDA-CAPEX multiples are based on a balanced
and well representative set of public peers, operating within similar
industries and regions as Adevinta and the median multiple of the
peer group is applied in the valuation.
Adjustment for quality of earnings and growth prospects: represents
the discount applied to the comparable market multiples to reflect
differences in Adevinta compared to the applied peer group. The
median valuation multiples derived from the peer group are currently
affected by higher multiples of real estate focused companies, while
Adevinta\u2019s business is skewed towards the automotive industry
whose relevant peers are currently priced at lower valuation
multiples. Further, the applied peer group currently has on average a
higher expected earnings growth, compared to Adevinta. A discount
is applied to reflect the difference in the quality of the earnings and
the difference in expected performance. In future periods, the
adjustment may change based on the development of Adevinta in
comparison to the peer group.
Sensitivity of fair value measurement to changes in unobservable
inputs:
For fair value measurements in Level 3, changing one or more of the
significant unobservable inputs with possible alternative
assumptions would have the following effects on the estimated fair
value of the investment in Adevinta:
Significant
Sensitivity of
Fair value
unobservable
Value
the input to fair
Valuation technique
(NOK million)
inputs
applied
value
Investment in Aurelia Netherlands
Market approach using
16,116
EV/EBITDA multiple
17.44
-10%/10%
Topco B.V. (Adevinta)
comparable trading multiples
EV/ EBITDA-CAPEX
20.58
-10%/10%
multiple
Adjustment for
-15%
-5%/5%
premium/(discount)
An increase or decrease in the EV/EBITDA multiple of 10 per cent
would increase or decrease the fair value by NOK 1,120 million.
Similarly, an increase or decrease in the applied EV/EBITDA-CAPEX
multiple of 10 per cent would increase or decrease the fair value by
NOK 1,186 million. An increase or decrease in the adjustment for
premium or discount of 5 percentage points would decrease or
increase the fair value by NOK 1,357 million. These sensitivities are
quantified assuming that only the relevant input factor is changed,
while keeping other input factors to fair value constant.
", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfEachInvestmentInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-456": { "value": "Note 23 - Financial liabilities related to business combinations and increase in ownership interests
Obligation to acquire non-
controlling interests
Contingent considerations
Development in net carrying amount
2025
2024
2025
2024
As at 1 January
65
217
158
116
Additions
-
-
-
124
Settlement
-37
-
-34
-117
Change in fair value recognised in equity
6
-
-
-
Change in fair value recognised in Profit (loss)
-
-
35
28
Interest expenses
-
-
-
6
Disposals on sale of businesses
-
-154
-
-
Foreign exchange differences
-
1
-
1
As at 31 December
34
65
159
158
-of which non-current (Note 24)
34
65
93
124
-of which current (Note 24)
-
-
66
34
The maturity profile of the financial liabilities
Maturity within 1 year
-
-
66
34
Maturity between 1 and 2 years
34
65
93
55
Maturity between 2 and 5 years
-
-
-
69
Obligations to acquire non-controlling interests may be based on forward purchase contracts or on non-controlling interests\u2019 put options. The requirement to settle a liability for such put options is contingent on the non-controlling interest actually exercising their options. For agreements where an option can be exercised over a period, the actual settlement may occur in later periods than presented in the maturity profile. The settlement in the obligation to acquire non-controlling interests in 2025 is related to AV Bidco AS. The settlement in contingent considerations in 2025 is related HomeQ Technologies AB. The additions in contingent considerations in 2024 are related to HomeQ Technologies AB, while the settlement mainly is related to Qasa AB. The disposal on sale of businesses in 2024 is mainly linked to the divestment of News Media operations. Principle When Vend is obliged to acquire non-controlling interests, Vend determines and allocates profit (loss), other comprehensive income and dividends paid to such non-controlling interests. Accumulated non-controlling interests are derecognised as if the non-controlling interest was acquired at the balance sheet date and a financial liability reflecting the obligation to acquire the non-controlling interest is recognised. The liability is measured at fair value calculated as the present value of the redemption amount. The net amount recognised or derecognised is accounted for as an equity transaction. In the Consolidated statement of changes in equity, such amounts are included in the line item Initial recognition and change in fair value of financial liabilities for obligations to acquire non-controlling interests. The accounting policy for contingent consideration is disclosed in Note 4 Changes in the composition of the Group. Significant judgement and estimation uncertainty The liabilities are measured at fair value which is based on the best estimate of future considerations. The estimates take into account the principles for determination of the consideration in the existing agreements. The estimates take further into account, when relevant, management's expectations regarding future economic development used in determining recoverable amount in impairment tests. The estimate can be changed in future periods as the consideration to be paid is dependent upon future fair value as well as future results.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-487": { "value": "Principle When Vend is obliged to acquire non-controlling interests, Vend determines and allocates profit (loss), other comprehensive income and dividends paid to such non-controlling interests. Accumulated non-controlling interests are derecognised as if the non-controlling interest was acquired at the balance sheet date and a financial liability reflecting the obligation to acquire the non-controlling interest is recognised. The liability is measured at fair value calculated as the present value of the redemption amount. The net amount recognised or derecognised is accounted for as an equity transaction. In the Consolidated statement of changes in equity, such amounts are included in the line item Initial recognition and change in fair value of financial liabilities for obligations to acquire non-controlling interests. The accounting policy for contingent consideration is disclosed in Note 4 Changes in the composition of the Group. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-457": { "value": "Note 24 - Other non-current and current liabilities Principle Provisions are recognised when the Group has a present legal or constructive obligation as a result of past events, it is probable an outflow of resources will be required to settle the obligation and the amount can be reliably estimated. Provisions are not recognised for future operating losses. The provision is calculated on the basis of the best estimate of anticipated expenses. If the effect is material, anticipated future cash flows will be discounted, using a current pre-tax interest rate that reflects the risks specific to the provision. Contingent liabilities are liabilities not recognised as it is not yet confirmed that the Group has a present obligation, or a present obligation for which it is not probable that an outflow of resources will be required to settle the obligation, or it is not possible to make a sufficiently reliable estimate of the obligation. Contingent liabilities are disclosed unless the probability that an economic settlement will be required to settle the obligation is remote.
Non-current
Current
2025
2024
2025
2024
Financial liabilities related to non-controlling interests' put options (Note 23)
34
65
-
-
Contingent considerations business combinations (Note 23)
93
124
66
34
Liabilities to joint ventures and associates
7
11
17
22
Trade payables
-
-
90
197
Public duties payable
-
-
301
411
Accrued salaries and other employment benefits
-
-
282
460
Accrued expenses
-
-
184
296
Provision for restructuring costs
16
14
54
176
Financial derivatives (Note 5, Note 27)
0
35
45
59
Other liabilities
47
25
85
112
Total
197
274
1,125
1,768
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-458": { "value": "
Note 25 - Financial risk management
Capital management and funding
Vend\u2019s financial strategy implies a strong focus on profitability,
innovation and disciplined capital allocation to create long-term
shareholder value. Investing in selective acquisitions may be
considered over time to support value creation. To support the
achievement of these objectives, Vend will maintain a conservative
balance sheet.
Vend targets to maximise the shareholders\u2019 return through long-
term growth in the share price and dividend. The Group\u2019s updated
dividend policy is to place emphasis on paying a progressive annual
dividend amount over time. In addition, free cash flow post dividends
and investments will be returned to shareholders through share
buybacks or extra dividends.
Funding and control of refinancing risk is handled by Group treasury
on the parent company level. Vend has a diversified loan portfolio
both in terms of loan sources and maturity profile, see Note 26
Interest-bearing loans and borrowings. The most important funding
sources are banks and the Norwegian bond market. Vend\u2019s objective
is to maintain an investment grade rated company over time. In June,
Scope Ratings upgraded the issuer rating of Vend Marketplaces ASA
to BBB+ with Stable Outlook, confirming Vend as a solid Investment
Grade company. The financial flexibility is good, and the refinancing
risk is considered as low.
Vend\u2019s Revolving credit loan facility agreement contain a financial
covenant regarding the ratio of net interest-bearing debt (NIBD) to
gross operating profit (EBITDA). The ratio shall normally not exceed
3, but can be reported at higher levels up to three quarters during
the loan period, as long as the ratio stays below 4. According to the
definition of the loan agreement, the ratios were -0.09 as at 31
December 2025 (net cash position) and -1.39 as at 31 December 2024
excluding the effects of lease obligations (IFRS 16).
Available liquidity should at all times be equal to at least 10 per cent
of expected annual revenues. Available liquidity refers to the Group's
cash and cash equivalents and available long-term bank facilities.
The Group's capital consists of net interest-bearing debt and
equity:
2025
2024
Non-current interest-bearing loans and
1,922
3,018
borrowings
Current interest-bearing loans and
borrowings
322
-
Cash and cash equivalents
-2,453
-5,545
Net interest-bearing debt
-210
-2,527
Group equity
24,536
32,504
Net gearing (net interest-bearing debt/equity)
-0.01
-0.08
Undrawn long-term bank facilities (Note 26)
3,553
3,539
Financial risks
Vend is exposed to financial risks, such as currency risk, interest rate
risk, credit risk and liquidity risk. Group Treasury is responsible for
keeping the Group's exposure in these financial risks in accordance
with the financial strategy over time.
Vend is further exposed to equity price risk from venture investing
activities and from the investment in Aurelia Netherlands Topco B.V
(Adevinta).
Currency risk
Vend has Norwegian kroner (NOK) as its base currency, but is through
its operations outside Norway also exposed to fluctuations in the
exchange rates of other currencies, mainly Swedish kronor (SEK),
Danske kroner (DKK) and Euro (EUR). Vend has currency risks linked
to both balance sheet monetary items and net investments in
foreign operations. The Group makes use of financial derivatives
(forward contracts and cross-currency swaps) to reduce this
currency exposure. The financial derivatives are managed actively in
accordance with the Group\u2019s financial strategy. As at 31 December
2025 the Group had entered into several forward contracts as well as
interest rate and cross currency swap agreements. Vend follows a
currency hedging strategy where parts of net investments in foreign
operations may be hedged.
Currency gains and losses relating to borrowings and forward
contracts which effectively hedge net investments in foreign
operations are recognised in Other comprehensive income until the
foreign operation is disposed of. Other currency gains and losses are
recognised in the income statement on an ongoing basis as financial
income or expenses.
As at 31 December 2025 and 31 December 2024 Vend has the following forward contracts, which all mature within 12 months:
2025
2024
Currency
Amount
NOK
Amount
NOK
Forward contracts, sale
SEK
-
-
450
463
Forward contracts, sale
DKK
275
434
175
277
No forward contracts are at 31 December 2025 designated as a
hedge of the foreign exchange risk of net investments in foreign
operations.
Cash flows in foreign currencies relating to considerable investments
or significant individual transactions are hedged by using financial
instruments. At year-end 2025 and 2024 the Group had no such
forward contracts.
Fair value of all the contracts accounted for as hedges was
NOK 0 million as at 31 December 2025 and 31 December 2024. Fair
value of other forward contracts was
NOK -1 million as at 31 December 2025 and NOK -4 million as at 31
December 2024.
The Group\u2019s foreign exchange exposure relating to operations is
relatively low, since most of the cash flows take place in the
individual businesses' local currency.
As at 31 December 2025 Vend has the following cross currency swap, which mature in 2026:
Currency
NOK to
Currency
payment
receive
Cross currency swap
DKK
117
Cibor 3 months + margin
150
Nibor 3 months + margin
The cross currency swap agreements are linked to floating rate
notes and match the payments partly or completely during the
contract period. The fair value of the agreements was
NOK -35 million as at 31 December 2025 and NOK -71 million as at 31
December 2024.
As at 31 December 2025, 0 per cent of the Group's interest-bearing
debt and derivatives was in EUR, 0 per cent was in SEK and 28 per
cent was in DKK. As at 31 December 2024, 0 per cent of the Group's
interest-bearing debt and derivatives was in EUR, 15 per cent was in
SEK and 21 per cent was in DKK.
The sensitivity of exchange rate fluctuations is as follows: if NOK
changes by 10 per cent compared to the actual rate as at
31 December 2025 for SEK, EUR and DKK, the carrying amount of the
Group's net interest-bearing debt and currency derivatives in total
will change by approximately NOK -44 million. Such currency effects
will have a limited effect on Group profits since changes in value will
be tied to instruments hedging the net foreign investments or
matching interest-bearing loans to non-Norwegian subsidiaries.
A change in exchange rates also affects the translation of net
foreign assets to NOK. The effect of a 10 per cent change in currency
rates will affect equity by approximately NOK 765 million and will be
recognised in other comprehensive income. The equity effect of
these changes is to some extent reduced by the Group's currency
hedging, where changes in the value of net foreign assets are
mitigated by currency derivatives.
At the end of 2025 the fair value of Vend's investment in Aurelia
Netherlands Topco B.V is NOK 16,116 million (EUR 1,361 million). The
effect of a 10 per cent change in currency rates will affect Financial
income by approximately NOK 1.6 billion.
Interest rate risk
Vend has floating interest rates on most of its interest-bearing loans
and borrowings according to the financial strategy, see Note 26
Interest-bearing loans and borrowings, and is thereby influenced by
changes in the interest market. An increase of 1 percentage point in
Vend's floating interest rate means a change in net interest
expenses of approximately NOK -2 million.
The interest rate swap agreements have been entered into to swap
the bond issued in 2022 and 2023 from fixed interest rates to
floating interest rates based on Nibor 3 months with addition of a
margin.
As at 31 December 2025 Vend has the following interest rate swap agreement in NOK million with maturity in 2029 and 2030:
Amount
Pay
Receive
Interest rate swap
400
Nibor 3 months + margin
3.95%
Interest rate swap
250
Nibor 3 months + margin
4.85%
Interest rate swap
250
Nibor 3 months + margin
4.85%
As at 31 December 2025 the fair value of the interest rate swap
agreements was NOK -9 million. The interest rate swaps involving
fixed rates are accounted for as hedges with a corresponding gain
related to the hedged item.
Credit risk
Trade receivables are diversified through a high number of
customers, customer categories and markets. Trade receivables
consist of a combination of prepayments and sales invoiced after
delivery of the product. For some receivables there is no or very little
credit risk (payments made by credit card at purchase date and
prepaid advertisements) and for other receivables the credit risk is
higher. Credit risk will also vary among countries in which Vend
operates. In total the credit risk is considered low. Net carrying
amount of the Group's financial assets, except for equity
instruments, represents maximum credit exposure, and the exposure
as at 31 December 2025 is disclosed in Note 27 Financial instruments
by category. Exposure related to the Group's trade receivables is
disclosed in Note 21 Trade receivables and contract assets.
Vend has a conservative placement policy. Excess liquidity is
temporarily placed with short-term liquidity funds, in the Group's
cash pool or with other core relationship banks. Vend requires all
relationship banks to have a certain rating.
Liquidity risk
At year-end the Group's portfolio of loans and loan facilities is well
diversified both regarding maturity profile and lenders.
As at 31 December 2025 Vend has a long-term liquidity reserve of
NOK 6,006 million and net cash is NOK 210 million. The liquidity
reserve corresponds to 61 per cent of the Group\u2019s turnover. At the
end of 2024 Vend's long-term liquidity reserve was NOK 9,084
million, and net interest-bearing debt was NOK 2,527 million, where
the liquidity reserve corresponded to 72 per cent of the Group's
turnover.
Equity price risk
Vend is exposed to equity price risk from the investment in Aurelia
Netherlands Topco B.V (Adevinta). For further description see Note
22 Equity instruments. Vend also invests in various venture
companies and is consequently exposed to equity price risk for listed
and non-listed securities. All such investments are made within
defined authorisation levels. See Note 22 Equity instruments for
details on carrying amounts.
IBOR reform
Vend is following the progress of the IBOR reform - the global reform
of interest rate benchmarks, which eventually will replace some
interbank offered rates (IBOR) with alternative benchmark rates.
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-488": { "value": "Financial risks Vend is exposed to financial risks, such as currency risk, interest rate risk, credit risk and liquidity risk. Group Treasury is responsible for keeping the Group's exposure in these financial risks in accordance with the financial strategy over time. Vend is further exposed to equity price risk from venture investing activities and from the investment in Aurelia Netherlands Topco B.V (Adevinta). Credit risk Trade receivables are diversified through a high number of customers, customer categories and markets. Trade receivables consist of a combination of prepayments and sales invoiced after delivery of the product. For some receivables there is no or very little credit risk (payments made by credit card at purchase date and prepaid advertisements) and for other receivables the credit risk is higher. Credit risk will also vary among countries in which Vend operates. In total the credit risk is considered low. Net carrying amount of the Group's financial assets, except for equity instruments, represents maximum credit exposure, and the exposure as at 31 December 2025 is disclosed in Note 27 Financial instruments by category. Exposure related to the Group's trade receivables is disclosed in Note 21 Trade receivables and contract assets. Vend has a conservative placement policy. Excess liquidity is temporarily placed with short-term liquidity funds, in the Group's cash pool or with other core relationship banks. Vend requires all relationship banks to have a certain rating. ", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-489": { "value": "Currency risk Vend has Norwegian kroner (NOK) as its base currency, but is through its operations outside Norway also exposed to fluctuations in the exchange rates of other currencies, mainly Swedish kronor (SEK), Danske kroner (DKK) and Euro (EUR). Vend has currency risks linked to both balance sheet monetary items and net investments in foreign operations. The Group makes use of financial derivatives (forward contracts and cross-currency swaps) to reduce this currency exposure. The financial derivatives are managed actively in accordance with the Group\u2019s financial strategy. As at 31 December 2025 the Group had entered into several forward contracts as well as interest rate and cross currency swap agreements. Vend follows a currency hedging strategy where parts of net investments in foreign operations may be hedged. Currency gains and losses relating to borrowings and forward contracts which effectively hedge net investments in foreign operations are recognised in Other comprehensive income until the foreign operation is disposed of. Other currency gains and losses are recognised in the income statement on an ongoing basis as financial income or expenses. As at 31 December 2025 and 31 December 2024 Vend has the following forward contracts, which all mature within 12 months:
2025
2024
Currency
Amount
NOK
Amount
NOK
Forward contracts, sale
SEK
-
-
450
463
Forward contracts, sale
DKK
275
434
175
277
No forward contracts are at 31 December 2025 designated as a hedge of the foreign exchange risk of net investments in foreign operations. Cash flows in foreign currencies relating to considerable investments or significant individual transactions are hedged by using financial instruments. At year-end 2025 and 2024 the Group had no such forward contracts. Fair value of all the contracts accounted for as hedges was NOK 0 million as at 31 December 2025 and 31 December 2024. Fair value of other forward contracts was NOK -1 million as at 31 December 2025 and NOK -4 million as at 31 December 2024. The Group\u2019s foreign exchange exposure relating to operations is relatively low, since most of the cash flows take place in the individual businesses' local currency. As at 31 December 2025 Vend has the following cross currency swap, which mature in 2026:
Currency
NOK to
Currency
payment
receive
Cross currency swap
DKK
117
Cibor 3 months + margin
150
Nibor 3 months + margin
The cross currency swap agreements are linked to floating rate notes and match the payments partly or completely during the contract period. The fair value of the agreements was NOK -35 million as at 31 December 2025 and NOK -71 million as at 31 December 2024. As at 31 December 2025, 0 per cent of the Group's interest-bearing debt and derivatives was in EUR, 0 per cent was in SEK and 28 per cent was in DKK. As at 31 December 2024, 0 per cent of the Group's interest-bearing debt and derivatives was in EUR, 15 per cent was in SEK and 21 per cent was in DKK. The sensitivity of exchange rate fluctuations is as follows: if NOK changes by 10 per cent compared to the actual rate as at 31 December 2025 for SEK, EUR and DKK, the carrying amount of the Group's net interest-bearing debt and currency derivatives in total will change by approximately NOK -44 million. Such currency effects will have a limited effect on Group profits since changes in value will be tied to instruments hedging the net foreign investments or matching interest-bearing loans to non-Norwegian subsidiaries. A change in exchange rates also affects the translation of net foreign assets to NOK. The effect of a 10 per cent change in currency rates will affect equity by approximately NOK 765 million and will be recognised in other comprehensive income. The equity effect of these changes is to some extent reduced by the Group's currency hedging, where changes in the value of net foreign assets are mitigated by currency derivatives. At the end of 2025 the fair value of Vend's investment in Aurelia Netherlands Topco B.V is NOK 16,116 million (EUR 1,361 million). The effect of a 10 per cent change in currency rates will affect Financial income by approximately NOK 1.6 billion. Interest rate risk Vend has floating interest rates on most of its interest-bearing loans and borrowings according to the financial strategy, see Note 26 Interest-bearing loans and borrowings, and is thereby influenced by changes in the interest market. An increase of 1 percentage point in Vend's floating interest rate means a change in net interest expenses of approximately NOK -2 million. The interest rate swap agreements have been entered into to swap the bond issued in 2022 and 2023 from fixed interest rates to floating interest rates based on Nibor 3 months with addition of a margin. As at 31 December 2025 Vend has the following interest rate swap agreement in NOK million with maturity in 2029 and 2030:
Amount
Pay
Receive
Interest rate swap
400
Nibor 3 months + margin
3.95%
Interest rate swap
250
Nibor 3 months + margin
4.85%
Interest rate swap
250
Nibor 3 months + margin
4.85%
As at 31 December 2025 the fair value of the interest rate swap agreements was NOK -9 million. The interest rate swaps involving fixed rates are accounted for as hedges with a corresponding gain related to the hedged item. Equity price risk Vend is exposed to equity price risk from the investment in Aurelia Netherlands Topco B.V (Adevinta). For further description see Note 22 Equity instruments. Vend also invests in various venture companies and is consequently exposed to equity price risk for listed and non-listed securities. All such investments are made within defined authorisation levels. See Note 22 Equity instruments for details on carrying amounts. IBOR reform Vend is following the progress of the IBOR reform - the global reform of interest rate benchmarks, which eventually will replace some interbank offered rates (IBOR) with alternative benchmark rates. ", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-490": { "value": "Liquidity risk At year-end the Group's portfolio of loans and loan facilities is well diversified both regarding maturity profile and lenders. As at 31 December 2025 Vend has a long-term liquidity reserve of NOK 6,006 million and net cash is NOK 210 million. The liquidity reserve corresponds to 61 per cent of the Group\u2019s turnover. At the end of 2024 Vend's long-term liquidity reserve was NOK 9,084 million, and net interest-bearing debt was NOK 2,527 million, where the liquidity reserve corresponded to 72 per cent of the Group's turnover. ", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-459": { "value": "
Note 26 - Interest-bearing loans and borrowings
Carrying amount
Fair value
(1)
Non-current interest-bearing liabilities
2025
2024
2025
2024
Currency
Coupon
Bonds
ISIN NO0011157323
(2021-2026)
-
1,000
-
1,004
NOK
FRN: Nibor 3 months + 78 bps
ISIN NO0012484486
(2022-2027)
525
600
532
608
NOK
FRN: Nibor 3 months + 120 bps
ISIN NO0012484494
(2022-2029)
400
400
393
385
NOK
3.95%
ISIN NO0012911306
(2023-2028)
500
500
511
510
NOK
FRN: Nibor 3 months + 145 bps
ISIN NO0012911231
(2023-2030)
500
500
503
496
NOK
4.85%
Total bonds
1,925
3,000
1,940
3,002
Bank loans
(3)
(7)
(3)
(7)
Other loans
-
25
-
25
Total non-current interest-bearing liabilities
1,922
3,018
1,936
3,020
Current interest-bearing liabilities
Bonds, maturity <1 year
322
-
324
-
Total current interest-bearing liabilities
322
-
324
-
Total interest-bearing liabilities
2,244
3,018
2,260
3,020
(1) The fair value of exchange-traded bonds is quoted prices, whereas book values are assumed to represent fair value for other loans. Vend has issued two bonds
with fixed interest rates, and both bonds are hedged with interest rate swap agreements implying floating interest rates in practice. The nominal interest rate is not
an expression of the Group\u2019s actual interest cost, as the Group has entered into a cross currency swap.
Contractual amount in NOK million of interest-bearing loans and
borrowings breaks down as follows by currency:
Interest-bearing
liabilities
2025
2024
NOK
2,247
3,025
Total contractual amount
2,247
3,025
Credit facilities
Vend has a long-term multi-currency revolving credit facility of EUR
300 million. The facility was not drawn at the end of 2025. There is a
commitment fee to maintain the facility's availability.
Maturity profile interest-bearing liabilities and unutilised credit
facilities (contractual amounts):
Interest-bearing
Unutilised
liabilities
credit facilities
2025
2024
2025
2024
Maturity <3 months
-
-
-
-
Maturity 3 months-1 year
322
-
-
-
Maturity 1-2 years
525
1,000
-
-
Maturity 2-5 years
1,400
1,500
3,553
3,539
Maturity >5 years
-
525
-
-
Total contractual amount
2,247
3,025
3,553
3,539
The Group also holds cash pools and bank accounts with short-term
credit lines. Unutilised credit lines on these accounts are not
included in the table.
Guarantees
The Group had no guarantees outstanding as at 31 December 2025
(2024: NOK 26 million).
", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-460": { "value": "Note 27 - Financial instruments by category Principle The Group initially recognises loans, receivables and deposits on the date that they are originated. All other financial assets and financial liabilities (including financial assets designated at fair value through profit or loss or other comprehensive income) are recognised initially on the trade date at which the Group becomes a party to the contractual provisions of the instrument. All financial instruments are initially measured at fair value plus or minus, in the case of a financial asset or financial liability not at fair value through profit or loss, transaction costs. The Group classifies at initial recognition its financial instruments in one of the following categories: Financial assets or financial liabilities at fair value through profit or loss, Financial assets at amortised cost, Equity instruments designated at fair value through OCI and Financial liabilities at amortised cost. The classification depends on both the entity\u2019s business model for managing the financial asset and the contractual cash flow characteristics of the financial asset. Financial assets or financial liabilities at fair value through profit or loss are financial assets and liabilities held for trading and acquired or incurred primarily with a view of sale or repurchase in the near term. Financial derivatives are included in the balance sheet items Trade receivables and other current assets, Other non-current assets, Other current liabilities and Other non-current liabilities. These financial assets and liabilities are measured at fair value when recognised initially, and transaction costs are charged to expense as incurred. Subsequently, the instruments are measured at fair value, with changes in fair value, including interest income, recognised in profit or loss as financial income or financial expenses, unless they are designated and effective hedging instruments. Financial assets at amortised cost are assets giving rise to cash flows that are solely payments of principal and interest on the principal amount outstanding. The category is included in the balance sheet items Other non-current assets, Trade receivables and other current assets and Cash and cash equivalents. Financial assets at amortised cost are recognised initially at fair value plus directly attributable transaction costs. Subsequently, the assets are measured at amortised cost using the effective interest method, reduced by any impairment loss. Effective interest related to financial assets at amortised cost is recognised in profit or loss as Financial income. The carrying amounts of trade and other current payables are assumed to be approximately the same as their fair values, due to their short-term nature. Short-term loans and receivables are for practical reasons not amortised. For Trade receivables and other current assets Vend has applied the practical expedient to the carrying amount through the use of an allowance account reflecting the lifetime expected credit losses. The loss is recognised as other operating expenses in the income statement. Impairment of all other financial assets are recognised as Financial expenses. Fair value of financial instruments is based on quoted prices at the balance sheet date in an active market if such markets exist. If an active market does not exist, fair value is established by using valuation techniques that are expected to provide a reliable estimate of the fair value. The fair value of listed securities is based on current bid prices. The fair value of unlisted securities is based on transactions, either carried through or in comparable securities, or on cash flows discounted using an applicable risk-free market interest rate and a risk premium specific to the unlisted securities. Fair value of forward contracts is estimated based on the difference between the spot forward price of the contracts and the closing rate at the date of the balance sheet. The forward rate addition and deduction is recognised as interest income or interest expense. Fair value of interest and currency swaps is estimated based on discounted cash flows, where future interest rates are derived from market-based future rates. Financial assets and liabilities measured at fair value are classified according to valuation method: Level 1: Valuation based on quoted prices (unadjusted) in active markets for identical assets or liabilities. Only investments in listed equity instruments are included in Level 1. Level 2: Valuation based on inputs other than quoted prices For principles related to equity instruments see Note 22 Equity instruments. Financial liabilities not included in any of the above categories are classified as financial liabilities at amortised cost. The category other financial liabilities is included in the balance sheet items Non- current interest-bearing loans and borrowings, Non-current lease liabilities, Other non-current liabilities, Current interest-bearing loans and borrowings, Current lease liabilities and Other current liabilities. After initial measurement, financial liabilities at amortised cost are measured at amortised cost using the effective interest method. Effective interest is recognised in income as financial expenses. Short-term financial liabilities are for practical reasons not amortised. Financial assets are derecognised when the contractual rights to the cash flows from the financial asset expire and the Group has transferred substantially all the risks and rewards of ownership. Financial liabilities are derecognised when the obligation is discharged, cancelled or expires. Any rights and obligations created or retained in such a transfer are recognised separately as assets or liabilities. Financial assets and liabilities are offset and the net amount is presented in the Statement of financial position when the Group has a legal right to offset the amounts and intends to settle on a net basis or to realise the asset and settle the liability simultaneously. Vend has assessed at each balance sheet date the general pattern of deterioration or improvement in the credit quality of financial instruments. The amount of Expected Credit Loss (ECL) recognised as a loss allowance or provision depends on the extent of credit deterioration since initial recognition. The simplified approach using life-time ECL forms the basis for the assessment. included within level 1 that are observable for the asset or liability, either directly (that is, as prices) or indirectly (that is, derived from prices). Financial derivatives are included in Level 2. Level 3: Valuation based on inputs for the asset or liability that are unobservable market data. Level 3 investments include non-listed equity instruments, contingent consideration and financial liabilities for obligations to acquire non-controlling interests. If one or more of the significant inputs are not based on observable market data, the instrument is included in level 3. Changes in fair value recognised in other comprehensive income is recognised in the line item Change in fair value of equity instruments. Changes in fair value recognised in profit or loss are presented in the line items Other income, Other expenses, Financial income and Financial expenses. Hedges On initial designation of a hedge, the Group formally documents the relationship between the hedging instrument(s) and the hedged item(s), including risk management objectives and strategy in undertaking the hedge transaction, together with the methods that will be used to assess the effectiveness of the hedging relationship. The Group makes an assessment both at the inception of the hedge relationship as well as on an ongoing basis, whether the hedging instruments are expected to be highly effective in offsetting the changes in the fair value or cash flows for the respective hedged items during the period for which the hedge is designated. Gains or losses related to loans or currency derivatives in foreign currencies, designated as hedging instruments in a hedge of a net investment in a foreign operation, are recognised in other comprehensive income until disposal of the operation. Carrying amount of financial assets and liabilities divided into categories:
Financial assets
and liabilities
Financial
Equity
Financial
at fair value
assets
instruments
liabilities
through profit
at amortised
at fair value
at amortised
31 December 2025
Note
(loss)
cost
through OCI
cost
Total
Equity instruments
22
16,620
-
64
-
16,684
Other non-current assets
20
-
87
-
-
87
Trade receivables and other current assets
20,21
-
680
-
-
680
Cash and cash equivalents
1)
-
2,453
-
-
2,453
Total assets
16,620
3,220
64
-
19,904
Non-current interest-bearing loans and
borrowings
26
-
-
-
1,922
1,922
Other non-current liabilities
24
93
-
-
27
120
Current interest-bearing loans and borrowings
26
-
-
-
322
322
Lease liabilities
19
-
-
-
600
600
Other current liabilities
24
112
-
-
687
799
Total liabilities
204
-
-
3,558
3,763
1) As at 31 December 2025 Cash and cash equivalents consist of bank deposits and short-term low-risk liquidity funds. The total market value of the funds was NOK 1,643 million as at 31 December 2025. The funds are classified as cash and cash equivalents as they are defined as short-term, highly-liquid investments that are readily convertible to a known amount of cash, and are subject to an insignificant risk of changes in values. 31 December 2024 Note Financial assets and liabilities Financial assets Equity instruments Financial liabilities Total
at fair value
at amortised
at fair value
at amortised
through profit
cost
through OCI
cost
(loss)
Equity instruments
22
22,272
-
94
-
22,365
Other non-current assets
20
4
21
-
-
26
Trade receivables and other current assets
20,21
2
1,097
-
-
1,098
Cash and cash equivalents
1)
-
5,545
-
-
5,545
Total assets
22,278
6,663
94
-
29,033
Non-current interest-bearing loans and
borrowings
26
-
-
-
3,018
3,018
Other non-current liabilities
24
160
-
-
50
210
Current interest-bearing loans and borrowings
26
-
-
-
-
-
Lease liabilities
19
-
-
-
861
861
Other current liabilities
24
93
-
-
1,246
1,339
Total liabilities
253
-
-
5,176
5,428
1) As at 31 December 2024 Cash and cash equivalents consist of bank deposits and short-term low-risk liquidity funds. The total market value of the funds was NOK
3,830 million.
The fair value of the Group\u2019s financial derivatives:
Assets
Liabilities
2025
2024
2025
2024
Forward contracts
-
2
1
4
Interest rate and cross currency swaps
-
-
44
90
Total return swaps
-
-
-
-
Other
-
4
-
-
Total
-
7
46
95
The Group's financial assets and liabilities measured at fair value, analysed by valuation method:
31 December 2025
Level 1
Level 2
Level 3
Total
Equity instruments at fair value through profit or loss (Note 22)
-
-
16,620
16,620
Equity instruments at fair value through OCI (Note 22)
-
-
64
64
Other financial assets at fair value through profit or loss
-
-
-
-
Financial liabilities at fair value through profit or loss
-
-45
-159
-204
Financial liabilities for obligations to acquire non-controlling interests
-
-
-34
-34
recognised in equity (Note 23)
Total financial assets and liabilites at fair value
-
-45
16,491
16,446
31 December 2024
Level 1
Level 2
Level 3
Total
Equity instruments at fair value through profit or loss (Note 22)
9
-
22,262
22,272
Equity instruments at fair value through OCI (Note 22)
-
-
94
94
Other financial assets at fair value through profit or loss
-
7
-
7
Financial liabilities at fair value through profit or loss
-
-95
-158
-253
Financial liabilities for obligations to acquire non-controlling interests
-
-
-65
-65
recognised in equity (Note 23)
Total financial assets and liabilites at fair value
9
-88
22,133
22,055
Changes in level 3 instruments:
2025
2024
As at 1 January
22,133
427
Additions
2
-111
Disposals
-8
-8
Disposals on sale of businesses
-
151
Capital distribution from investments
1)
-3,883
-
Transition from (to) subsidiaries, joint ventures, associates and receivables
-
15,686
Settlements
71
117
Changes in fair value recognised in equity
-
-
Changes in fair value recognised in other comprehensive income
-36
-24
Changes in fair value recognised in profit or loss
-1,787
5,895
As at 31 December
16,491
22,133
1) Refers to a cash capital distribution from Adevinta following a refinancing and asset divestments. Vend\u2019s 14 per cent ownership interest remains unchanged.
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-491": { "value": "Principle The Group initially recognises loans, receivables and deposits on the date that they are originated. All other financial assets and financial liabilities (including financial assets designated at fair value through profit or loss or other comprehensive income) are recognised initially on the trade date at which the Group becomes a party to the contractual provisions of the instrument. All financial instruments are initially measured at fair value plus or minus, in the case of a financial asset or financial liability not at fair value through profit or loss, transaction costs. The Group classifies at initial recognition its financial instruments in one of the following categories: Financial assets or financial liabilities at fair value through profit or loss, Financial assets at amortised cost, Equity instruments designated at fair value through OCI and Financial liabilities at amortised cost. The classification depends on both the entity\u2019s business model for managing the financial asset and the contractual cash flow characteristics of the financial asset.
Financial assets or financial liabilities at fair value through profit or
loss are financial assets and liabilities held for trading and acquired
or incurred primarily with a view of sale or repurchase in the near
term. Financial derivatives are included in the balance sheet items
Trade receivables and other current assets, Other non-current
assets, Other current liabilities and Other non-current liabilities.
These financial assets and liabilities are measured at fair value
when recognised initially, and transaction costs are charged to
expense as incurred. Subsequently, the instruments are measured
at fair value, with changes in fair value, including interest income,
recognised in profit or loss as financial income or financial
expenses, unless they are designated and effective hedging
instruments.
Financial assets at amortised cost are assets giving rise to cash
flows that are solely payments of principal and interest on the
principal amount outstanding. The category is included in the
balance sheet items Other non-current assets, Trade receivables
and other current assets and Cash and cash equivalents. Financial
assets at amortised cost are recognised initially at fair value plus
directly attributable transaction costs. Subsequently, the assets
are measured at amortised cost using the effective interest
method, reduced by any impairment loss.
Effective interest related to financial assets at amortised cost is
recognised in profit or loss as Financial income.
The carrying amounts of trade and other current payables are
assumed to be approximately the same as their fair values, due to
their short-term nature. Short-term loans and receivables are for
practical reasons not amortised.
For Trade receivables and other current assets Vend has applied
the practical expedient to the carrying amount through the use of
an allowance account reflecting the lifetime expected credit
losses. The loss is recognised as other operating expenses in the
income statement. Impairment of all other financial assets are
recognised as Financial expenses.
Fair value of financial instruments is based on quoted prices at the
balance sheet date in an active market if such markets exist. If an
active market does not exist, fair value is established by using
valuation techniques that are expected to provide a reliable
estimate of the fair value. The fair value of listed securities is based
on current bid prices. The fair value of unlisted securities is based
on transactions, either carried through or in comparable securities,
or on cash flows discounted using an applicable risk-free market
interest rate and a risk premium specific to the unlisted securities.
Fair value of forward contracts is estimated based on the difference
between the spot forward price of the contracts and the closing
rate at the date of the balance sheet. The forward rate addition and
deduction is recognised as interest income or interest expense. Fair
value of interest and currency swaps is estimated based on
discounted cash flows, where future interest rates are derived from
market-based future rates.
Financial assets and liabilities measured at fair value are classified
according to valuation method:
Level 1: Valuation based on quoted prices (unadjusted) in active
markets for identical assets or liabilities. Only investments in listed
equity instruments are included in Level 1.
Level 2: Valuation based on inputs other than quoted prices
liabilities. After initial measurement, financial liabilities at amortised cost are measured at amortised cost using the effective interest method. Effective interest is recognised in income as financial expenses. Short-term financial liabilities are for practical reasons not amortised. Financial assets are derecognised when the contractual rights to the cash flows from the financial asset expire and the Group has transferred substantially all the risks and rewards of ownership. Financial liabilities are derecognised when the obligation is discharged, cancelled or expires. Any rights and obligations created or retained in such a transfer are recognised separately as assets or liabilities. Financial assets and liabilities are offset and the net amount is presented in the Statement of financial position when the Group has a legal right to offset the amounts and intends to settle on a net basis or to realise the asset and settle the liability simultaneously. Vend has assessed at each balance sheet date the general pattern of deterioration or improvement in the credit quality of financial instruments. The amount of Expected Credit Loss (ECL) recognised as a loss allowance or provision depends on the extent of credit deterioration since initial recognition. The simplified approach using life-time ECL forms the basis for the assessment. included within level 1 that are observable for the asset or liability, either directly (that is, as prices) or indirectly (that is, derived from prices). Financial derivatives are included in Level 2. Level 3: Valuation based on inputs for the asset or liability that are unobservable market data. Level 3 investments include non-listed equity instruments, contingent consideration and financial liabilities for obligations to acquire non-controlling interests. If one or more of the significant inputs are not based on observable market data, the instrument is included in level 3. Changes in fair value recognised in other comprehensive income is recognised in the line item Change in fair value of equity instruments. Changes in fair value recognised in profit or loss are presented in the line items Other income, Other expenses, Financial income and Financial expenses. Hedges On initial designation of a hedge, the Group formally documents the relationship between the hedging instrument(s) and the hedged item(s), including risk management objectives and strategy in undertaking the hedge transaction, together with the methods that will be used to assess the effectiveness of the hedging relationship. The Group makes an assessment both at the inception of the hedge relationship as well as on an ongoing basis, whether the hedging instruments are expected to be highly effective in offsetting the changes in the fair value or cash flows for the respective hedged items during the period for which the hedge is designated. Gains or losses related to loans or currency derivatives in foreign currencies, designated as hedging instruments in a hedge of a net investment in a foreign operation, are recognised in other comprehensive income until disposal of the operation. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-461": { "value": "Note 28 - Equity Principle Own equity instruments which are reacquired (treasury shares) are deducted from equity. No gain or loss is recognised in profit or loss on the purchase, sale, issue or cancellation of treasury shares. Consideration paid or received is recognised directly in equity. The transaction costs of issuing or acquiring own equity instruments are accounted for as a deduction from equity, net of any related income tax benefit. The development in share capital and other paid-in equity is set out in the Consolidated statement of changes in equity. The development in the number of issued and outstanding shares:
Number of A-shares / Vend-shares
Number of B-shares
Total number of shares
Shares
Treasury
Issued
Shares
Treasury
Issued
Shares
Treasury
Issued
outstanding
shares
outstanding
shares
outstanding
shares
As at 31 December 2023
100,538,332
2,423,946
102,962,278
124,679,046
3,291,645
127,970,691
225,217,378
5,715,591
230,932,969
Redemption of treasury shares
-
-2,423,946
-2,423,946
-2,614,457
-2,614,457
-
-5,038,403
-5,038,403
New share issuance
-
-
-
8,030,279
8,030,279
8,030,279
-
8,030,279
Increase in treasury shares
-1,482,499
1,482,499
-
-1,588,526
1,588,526
-
-3,071,025
3,071,025
-
Decrease in treasury shares
-
-
-
293,534
-293,534
-
293,534
-293,534
-
As at 31 December 2024
99,055,833
1,482,499
100,538,332
131,414,333
1,972,180
133,386,513
230,470,166
3,454,679
233,924,845
Redemption of treasury shares
-
-3,474,219
-3,474,219
-
-3,570,206
-3,570,206
-
-7,044,425
-7,044,425
New share issuance
-
-
-
-
-
-
-
-
-
Increase in treasury shares
-3,187,390
3,187,390
-
-15,839,775
15,839,775
-
-19,027,165
19,027,165
-
Decrease in treasury shares
-
-
-
263,102
-263,102
-
263,102
-263,102
-
Collapse dual-class share structure
-95,868,443
-1,195,670
-97,064,113
-115,837,660
-13,978,647
-129,816,307
-211,706,103
-15,174,317
-226,880,420
and creation of Vend shares
211,706,103
15,174,317
226,880,420
211,706,103
15,174,317
226,880,420
Redemption of treasury Vend shares
-14,874,297
-14,874,297
-
-14,874,297
-14,874,297
New Vend share issuance
6,204,568
-
6,204,568
6,204,568
-
6,204,568
Increase in treasury Vend shares
-1,683,493
1,683,493
-
-1,683,493
1,683,493
-
Decrease in treasury Vend shares
21,048
-21,048
-
21,048
-21,048
-
As at 31 December 2025
216,248,226
1,962,465
218,210,691
-
-
-
216,248,226
1,962,465
218,210,691
During the first three quarters of 2025, the share capital of Vend Marketplaces ASA was reduced by NOK 3,522,212 through the redemption of 7,044,425 treasury shares (3,474,219 A-shares and 3,570,206 B-shares). Vend acquired 3,187,390 treasury shares A- shares and 15,839,775 treasury B-shares at a total purchase price of NOK 6,390 million. These treasury shares were acquired as part of the buyback programme launched in September 2024 and the tender offer announced in June 2025. In the fourth quarter, the Company implemented changes to its capital structure following a simplification of its share classes. All previously A-shares and B-shares were consolidated into one single class of shares, designated as Vend shares. Following the collapse of the Company\u2019s A- and B- share classes, the share capital was increased by NOK 3,102,284 through the issuance of 6,204,568 new Vend-shares. The transactions were registered with the Norwegian Register of Business Enterprises in 2025 but was not paid until January 2026. The share capital of Vend Marketplaces ASA was also reduced by NOK 7,437,149 through the redemption of 14,874,297 treasury Vend-shares. In the fourth quarter, Vend acquired a total of 1,683,493 treasury Vend-shares at a total purchase price of NOK 464 million. These treasury shares were acquired as part of the buyback programme launched in September 2025. The new share buyback programme launched in September 2025 will cover purchases of up to a maximum value of NOK 2 billion and is planned to be finalized within June 2026. The Annual Shareholder's Meeting has given the Board authorisation to acquire company's shares up to a total nominal value of NOK 11,344,021 as treasury shares. The authorisation was renewed at the Annual Shareholder's Meeting on 7 May 2025 for a period until 30 June 2026. At the Annual Shareholder's Meeting on 30 April 2026 the Board is expected to propose a resolution to extend the authorisation for the Board to acquire and dispose of up to 10 per cent of the share capital in Vend Marketplaces ASA according to the Norwegian Public Limited Liability Companies Act under the conditions evident from the notice of the Annual Shareholder's Meeting. Vend has in 2025 transferred a total of 196,510 treasury B-shares to key managers in connection with share-based payment plans. Fair value of treasury shares transferred was NOK 63 million. In 2025, 66,592 treasury B-shares and 21,048 treasury Vend-shares were sold and transferred in connection with an employee share saving plan. Total consideration was NOK 29 million. After the redemptions and the issuance of new shares, the share capital is NOK 109,105,345.5 by the end of the year, consisting of 218,210,691 shares, each with a nominal value of NOK 0.5. All shares carry equal rights. A dividend of NOK 508 million (NOK 2.25 per share) was paid in May 2025 and an extra dividend of NOK 500 million (2.25 per share) was paid in June 2025. The Board proposes to allocate NOK 2.50 per share, corresponding to approximately NOK 527 million, to dividend payments for 2025 (to be paid in May 2026).
Hedging reserves
Hedging reserves as presented in the statement of changes in equity can be split as follows:
2025
2024
Cash flow hedges
-
-4
Total hedging reserves
-
-4
", "dimensions": { "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-462": { "value": "Note 29 - Non-controlling interests Principle Non-controlling interests is the equity in a subsidiary not attributable, directly or indirectly, to the parent Vend Marketplaces ASA. Non-controlling interests are presented in the consolidated balance sheet within equity, separately from the equity of the owners of the parent Profit (loss) and comprehensive income attributable to non- controlling interests are disclosed as allocations for the period of profit (loss) and comprehensive income attributable to non- controlling interests and owners of the parent, respectively. When Vend is obligated to acquire non-controlling interests, the related accumulated non-controlling interest is derecognised.
2025
2024
Group
Location
Non-
Profit (loss)
Accumulated
Dividends
Non-
Profit (loss)
Accumulated
Dividends
controlling
attributable
NCI
paid to
controlling
attributable
NCI (restated)
paid to
interest (%)
to NCI
NCI
interest (%)
to NCI
NCI
Finn.no group
Oslo, Norway
-
-
-
-
0
36
-
-
Helthjem Netthandel AS
Oslo, Norway
34.00%
-9
14
-
34.00%
1
17
-
Plick AB
Stockholm, Sweden
-
-
-
-
-
-2
-
-
Aftonbladet Hierta AB
Stockholm, Sweden
-
-
-
-
-
1
-
-6
Podme group
Oslo, Norway
-
-
-
-
-
-5
-
-
Autovex
Finland
8.20%
-2
2
19.00%
-4
1
Other
-
-
-
-4
1
-
Total
-11
16
-
23
19
-6
Non-controlling interests significantly decreased during 2025 and 2024 following the acquisition of non-controlling interests in Autovex in December 2025 and Finn.no AS in May 2024 and the sale of News Media operations in June 2024. ", "dimensions": { "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-463": { "value": "Note 30 - Supplemental information to the consolidated statement of cash flows Principle The statement of cash flows is prepared under the indirect method. Cash and cash equivalents consist of bank deposits and other monetary instruments with a maturity of three months or less. Aggregate cash flows arising from obtaining control of subsidiaries and businesses:
2025
2024
Cash in acquired companies
-
91
Acquisition cost other current assets
-
102
Acquisition cost non-current assets
-
253
Aggregate acquisition cost assets
-
446
Non-controlling interests and liabilities
-
-181
assumed
Contingent consideration deferred
-
-124
Contingent consideration paid
34
115
Deferred consideration paid
-
40
Fair value of previously held equity interest
-
-8
Gross purchase price
34
289
Cash in acquired companies
-
-91
Acquisition of subsidiaries, net of cash
34
198
acquired
Aggregate cash flows arising from losing control of subsidiaries and
businesses:
2025
2024
Cash in sold companies
73
349
Carrying amount other current assets
82
803
Carrying amount non-current assets
166
4,543
Aggregate carrying amount assets
321
5,696
Equity and liabilities transferred
-95
-4,389
Gain (loss)
297
3,768
Gross sales price
524
5,074
Cash in sold companies
-73
-349
Non-cash consideration and non-cash items
-25
-128
in gain (loss)
Proceeds from sale of subsidiaries, net of
425
4,597
cash sold
Change in ownership interests in subsidiaries consists of:
2025
2024
Increase in ownership interest - from
-
-
settlement of financial liabilities for
obligations to acquire non-controlling
interests
Increase in ownership interest - from other
transactions
-45
-9
Change in ownership interests in
subsidiaries
-45
-9
Changes in liabilities arising from financing activities:
Interest-bearing loans and
Put
Lease liabilities
borrowings (Note 26)
obligations
(Note 19)
As at 1 January 2025
3,018
65
861
Cash flow from financing activities
- Repayment of interest-bearing loans and borrowings
-753
-
-
- Payment of principal portion of lease liabilities
-
-
-168
- Change in ownership interests in subsidiaries
-
-37
-
Non-cash changes
3
6
77
Business combinations and loss of control
-
-
-15
Foreign exchange differences
-
-
19
Reclassified as held for sale
-25
-
-174
As at 31 December 2025
2,244
34
600
Put obligations are included in Other non-current liabilities and Other current liabilities in the statement of financial position. See also Note 24
Other non-current and current liabilities and Note 23 Financial liabilities related to business combinations and increases in ownership interests.
Interest-bearing loans and
Put
Lease liabilities
borrowings (Note 26)
obligations
(Note 19)
(restated)
As at 1 January 2024
5,652
217
2,237
Cash flow from financing activities
- New interest-bearing loans and borrowings
750
-
-
- Repayment of interest-bearing loans and borrowings
-3,383
-
-
- Payment of principal portion of lease liabilities
-
-
-295
Non-cash changes
-8
776
Business combinations and loss of control
-4
-154
-1,823
Foreign exchange differences
3
1
-5
Other
9
-
-
Reclassified as held for sale
-
-
-28
As at 31 December 2024
3,018
65
861
", "dimensions": { "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-464": { "value": "
Note 31 - Transactions with related parties
Vend Marketplaces ASA has direct and indirect control of around 90
entities in various parts of the world, at year end. There were many
changes in related entities in 2024 related to the sale of News Media,
followed by the sale of Prisjakt Group in 2025. Directly-owned
subsidiaries are presented in Note 10 Subsidiaries and associates to
the financial statements for the parent company.
Vend has ownership interests in joint ventures and associates, see
Note 5 Investments in joint ventures and associates.
For loans to joint ventures and associates see Note 20 Trade
receivables and other non-current and current assets. For loans from
joint ventures and associates, see Note 24 Other non-current and
current liabilities.
For remuneration to executive management, see Note 8 Personnel
expenses and remuneration.
Remuneration to the Board of Directors earned in 2025 (in NOK 1,000):
Board remuneration
Board
Committee
from other Group
Total
Members of the Board and Committees:
remuneration
remuneration
companies
remuneration
Karl-Christian Agerup, Chairman of the Board and Member of the
Compensation Committee.
1,459
113
-
1,571
Rune Bjerke, Deputy Chairman of the Board and Chairman of Audit
1,095
253
-
1,348
Committee.
Philippe Vimard, Board member and Member of the Compensation
890
113
-
1,002
Committee.*
Satu Kiiskinen, Board member and Member of the Audit
736
156
-
892
Committee.*
Dr. Ulrike Handel, Board member and Member of the Audit
890
156
-
1,046
Committee.*
Natalia Gennadievna Zharinova, Board member and Chairman of
Compensation Committee from April 2024.*
890
171
-
1,061
Rolv Erik Ryssdal, Board member from April 2024.
685
-
-
685
Henning Spjelkavik, Employee representative from April 2024.
443
156
-
599
Yevgeniya N\u00e4ttil\u00e4, Employee representative from April 2024.*
492
-
-
492
Kamilla Wehrmann, Employee representative from April 2024.
443
113
-
555
Total
8,019
1,230
-
9,248
* Board remuneration includes compensation for travelling hours for directors who do not live in Oslo.
Remuneration of the Nomination Committee
Remuneration to the Chair of the Nomination Committee earned in 2025 was NOK 161,000 and NOK 100,000 to the other members of the
committee.
The fees presented above reflect the fees approved in the Annual General Meeting for the period 2024-2025 and 2025-2026.
", "dimensions": { "concept": "ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-465": { "value": "
Note 32 - Auditors' remuneration
Details on fees to the Group\u2019s auditors for the fiscal year 2025 (excl. VAT):
Other
Tax
Other non-
Audit
attestation
advisory
audit
services
services
services
services
Total
Vend Group
PwC
11
3
-
2
16
Other auditors
2
-
-
-
2
Total
13
3
-
2
18
- of which
continuing
operations
9
3
-
2
14
- of which
discontinued
4
-
-
-
4
operations
Vend
Marketplaces
ASA
PwC
4
2
-
2
9
Details on fees to the Group\u2019s auditors for the fiscal year 2024 (excl. VAT):
Other
Tax
Other non-
Audit
attestation
advisory
audit
services
services
services
services
Total
Vend Group
PwC
12
3
-
5
20
Other auditors
2
-
-
-
2
Total
14
3
-
5
22
- of which
continuing
operations
7
3
-
5
15
- of which
discontinued
7
-
-
-
7
operations
Vend
Marketplaces
ASA
PwC
2
3
-
1
5
", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-498": { "value": "Note 33 - Assets held for sale and discontinued operations Principle An asset (or disposal group) is classified as held for sale if its carrying amount will be recovered principally through a sales transaction rather than through continuing use. A disposal group includes assets to be disposed of, by sale or otherwise, together in a single transaction, and liabilities directly associated with those assets that will be transferred in the transaction. An asset or a disposal group classified as held for sale is measured at the lower of carrying amount and fair value less costs to sell. Intangible assets, property, plant and equipment and right-of-use assets are not depreciated or amortised, and the use of the equity method of accounting is discontinued for investments in joint ventures and associates of the disposal group. Assets and liabilities classified as held for sale are presented separately as current items in the statement of financial position. A component of the Group that has either been disposed of or is classified as held for sale, is presented as a discontinued operation if it was or is part of a single co-ordinated plan to dispose of a separate major line of business or geographical area of operations. The results of discontinued operations, comprising the total of post-tax profit (loss) and post-tax gain (loss) on remeasurement or disposal, are presented in a separate line item in the income statement. Intra-group eliminations between continuing and discontinued operations are attributed to discontinued operations unless the provision of the related services is expected to be discontinued immediately after the disposal. That approach is considered to provide the most relevant information related to continuing operations on an ongoing basis. The news media operations were classified as a disposal group held for sale with effect from the Annual General Meeting approving the disposal on 26 April 2024 and until control was lost on 7 June 2024. The effects from not including depreciation, amortisation, impairment and discontinuing the equity method affected profit / loss from discontinued operations positively by NOK 48 million before taxes and NOK 40 million after taxes. The operations comprising the discontinued news media operations are, with some minor adjustments, the operations previously comprising the operating segment News Media. The investment in Adevinta was classified as a non-current asset held for sale from the end of March 2024 until the sale was completed on 29 May 2024. The operations in Lendo Group, Prisjakt Group and Mittanbud Group were classified as disposal groups held for sale with effect from November 2024. The effects from not including depreciation, amortisation and impairment affected profit / loss from discontinued operations positively by NOK 102 million before taxes and NOK 80 million after taxes in 2025 (NOK 26 million and NOK 21 million, respectively, in 2024). The discontinued operations are, with some minor adjustments, the operations previously comprising the operating segment Growth & Investments. The divestment of the Prisjakt Group to eEquity was completed on 13 June 2025 and derecognised from the statement of financial position. A binding agreement to sell Lendo Group to Clar Global AB was signed on 19 September 2025. On 10 December 2025, a binding agreement was signed with Verdane Fund Manager AB for the sale of Mittanbud Group and the sale was closed on 15 January 2026. Please see the section Group overview for details. The operations in the Delivery Group were classified as a disposal group held for sale with effect from May 2025. The effects from not including depreciation, amortisation and impairment affected profit / loss from discontinued operations positively by NOK 46 million before taxes and NOK 36 million after taxes. The following assets and liabilities of Lendo Group, Mittanbud Group and the Delivery segment are included in the disposal group presented separately in the statement of financial position:
(NOK million)
2025
2024
Assets
Intangible assets
748
732
Property, plant and equipment
115
27
Right-of-use assets
228
32
Investments in joint ventures and associates
8
-
Deferred tax assets
138
115
Other non-current assets
8
3
Contract assets
108
48
Trade receivables and other current assets
498
338
Cash and cash equivalents
22
19
Assets held for sale
1,873
1,314
Liabilities
Deferred tax liabilities
55
34
Pension liabilities
52
5
Non-current interest-bearing loans and borrowings
25
-
Non-current lease liabilities
163
15
Other non-current liabilities
9
1
Income tax payable
58
10
Current lease liabilities
40
13
Contract liabilities
96
87
Other current liabilities
532
243
Liabilities held for sale
1,029
408
Net assets directly associated with disposal group
844
906
Amounts included in accumulated other comprehensive income:
Foreign currency translation reserve
76
73
Profit (loss) from discontinued operations can be analysed as follows:
2024 (re-
(NOK million)
2025
presented)
Operating revenues
3,503
6,178
Costs of goods and services sold
-
-72
Personnel expenses
-1,432
-2,686
Marketing expenses
-525
-660
Other operating expenses
-1,206
-2,212
Gross operating profit (loss)
340
548
Depreciation and amortisation
-51
-402
Other income
-
5
Other expenses
-59
-56
Operating profit (loss)
230
95
Share of profit (loss) of joint ventures and associates
5
-562
Financial income
-50
-40
Financial expenses
19
-21
Profit (loss) before taxes
205
-528
Income taxes
-18
-13
Profit (loss) after taxes from discontinued operations
186
-541
Gain on disposal
298
8,826
Profit (loss) from discontinued operations
484
8,286
Other comprehensive income from discontinued operations
28
-1,729
Total comprehensive income from discontinued operations
512
6,557
Total comprehensive income from discontinued operations attributable to:
Non-controlling interests
-9
-6
Owners of the parent
484
6,563
Earnings per share from discontinued operations in NOK:
Basic
2.24
35.91
Diluted
2.24
35.80
The gain on disposal in 2025 relates to the sale of Prisjakt Group in June 2025 and amounts to NOK 298 million.
Gain on disposal in 2024 can be divided into NOK 3,823 million of gain on disposal of the news media operations and NOK 5,003 million of gain on
disposal of Adevinta.
", "dimensions": { "concept": "ifrs-full:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-466": { "value": "Note 33 - Assets held for sale and discontinued operations Principle An asset (or disposal group) is classified as held for sale if its carrying amount will be recovered principally through a sales transaction rather than through continuing use. A disposal group includes assets to be disposed of, by sale or otherwise, together in a single transaction, and liabilities directly associated with those assets that will be transferred in the transaction. An asset or a disposal group classified as held for sale is measured at the lower of carrying amount and fair value less costs to sell. Intangible assets, property, plant and equipment and right-of-use assets are not depreciated or amortised, and the use of the equity method of accounting is discontinued for investments in joint ventures and associates of the disposal group. Assets and liabilities classified as held for sale are presented separately as current items in the statement of financial position. A component of the Group that has either been disposed of or is classified as held for sale, is presented as a discontinued operation if it was or is part of a single co-ordinated plan to dispose of a separate major line of business or geographical area of operations. The results of discontinued operations, comprising the total of post-tax profit (loss) and post-tax gain (loss) on remeasurement or disposal, are presented in a separate line item in the income statement. Intra-group eliminations between continuing and discontinued operations are attributed to discontinued operations unless the provision of the related services is expected to be discontinued immediately after the disposal. That approach is considered to provide the most relevant information related to continuing operations on an ongoing basis. The news media operations were classified as a disposal group held for sale with effect from the Annual General Meeting approving the disposal on 26 April 2024 and until control was lost on 7 June 2024. The effects from not including depreciation, amortisation, impairment and discontinuing the equity method affected profit / loss from discontinued operations positively by NOK 48 million before taxes and NOK 40 million after taxes. The operations comprising the discontinued news media operations are, with some minor adjustments, the operations previously comprising the operating segment News Media. The investment in Adevinta was classified as a non-current asset held for sale from the end of March 2024 until the sale was completed on 29 May 2024. The operations in Lendo Group, Prisjakt Group and Mittanbud Group were classified as disposal groups held for sale with effect from November 2024. The effects from not including depreciation, amortisation and impairment affected profit / loss from discontinued operations positively by NOK 102 million before taxes and NOK 80 million after taxes in 2025 (NOK 26 million and NOK 21 million, respectively, in 2024). The discontinued operations are, with some minor adjustments, the operations previously comprising the operating segment Growth & Investments. The divestment of the Prisjakt Group to eEquity was completed on 13 June 2025 and derecognised from the statement of financial position. A binding agreement to sell Lendo Group to Clar Global AB was signed on 19 September 2025. On 10 December 2025, a binding agreement was signed with Verdane Fund Manager AB for the sale of Mittanbud Group and the sale was closed on 15 January 2026. Please see the section Group overview for details. The operations in the Delivery Group were classified as a disposal group held for sale with effect from May 2025. The effects from not including depreciation, amortisation and impairment affected profit / loss from discontinued operations positively by NOK 46 million before taxes and NOK 36 million after taxes. The following assets and liabilities of Lendo Group, Mittanbud Group and the Delivery segment are included in the disposal group presented separately in the statement of financial position:
(NOK million)
2025
2024
Assets
Intangible assets
748
732
Property, plant and equipment
115
27
Right-of-use assets
228
32
Investments in joint ventures and associates
8
-
Deferred tax assets
138
115
Other non-current assets
8
3
Contract assets
108
48
Trade receivables and other current assets
498
338
Cash and cash equivalents
22
19
Assets held for sale
1,873
1,314
Liabilities
Deferred tax liabilities
55
34
Pension liabilities
52
5
Non-current interest-bearing loans and borrowings
25
-
Non-current lease liabilities
163
15
Other non-current liabilities
9
1
Income tax payable
58
10
Current lease liabilities
40
13
Contract liabilities
96
87
Other current liabilities
532
243
Liabilities held for sale
1,029
408
Net assets directly associated with disposal group
844
906
Amounts included in accumulated other comprehensive income:
Foreign currency translation reserve
76
73
Profit (loss) from discontinued operations can be analysed as follows:
2024 (re-
(NOK million)
2025
presented)
Operating revenues
3,503
6,178
Costs of goods and services sold
-
-72
Personnel expenses
-1,432
-2,686
Marketing expenses
-525
-660
Other operating expenses
-1,206
-2,212
Gross operating profit (loss)
340
548
Depreciation and amortisation
-51
-402
Other income
-
5
Other expenses
-59
-56
Operating profit (loss)
230
95
Share of profit (loss) of joint ventures and associates
5
-562
Financial income
-50
-40
Financial expenses
19
-21
Profit (loss) before taxes
205
-528
Income taxes
-18
-13
Profit (loss) after taxes from discontinued operations
186
-541
Gain on disposal
298
8,826
Profit (loss) from discontinued operations
484
8,286
Other comprehensive income from discontinued operations
28
-1,729
Total comprehensive income from discontinued operations
512
6,557
Total comprehensive income from discontinued operations attributable to:
Non-controlling interests
-9
-6
Owners of the parent
484
6,563
Earnings per share from discontinued operations in NOK:
Basic
2.24
35.91
Diluted
2.24
35.80
The gain on disposal in 2025 relates to the sale of Prisjakt Group in June 2025 and amounts to NOK 298 million. Gain on disposal in 2024 can be divided into NOK 3,823 million of gain on disposal of the news media operations and NOK 5,003 million of gain on disposal of Adevinta. ", "dimensions": { "concept": "ifrs-full:DisclosureOfDiscontinuedOperationsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-467": { "value": "
Note 34 - Events after the reporting period
Subsequent to the reporting date, on 15 January 2026, Vend completed the divestment of the skilled trades marketplace Mittanbud, in line with
the agreement announced in December 2025.
On 10 March 2026, Vend completed the divestment of the financial services marketplace Lendo Group (including Lendo, Compricer and
Mybanker), in line with the agreement announced in September 2025.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-1": { "value": "Vend Marketplaces ASA", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-2": { "value": "Vend Marketplaces ASA", "dimensions": { "concept": "ifrs-full:NameOfUltimateParentOfGroup", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-3": { "value": "Grensen 5-7, 0159 Oslo, Norway", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:5967007LIEEXZXHT0O36", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } } } }