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The Company together with is subsidiaries (\u201cABGSC\u201d or \u201cthe Group\u201d) provides investment banking, stock broking and corporate advisory services that encompass the needs of both international investors and Nordic business clients. The Company\u2019s shares are listed on the Oslo Stock Exchange. The consolidated financial statements comprise ABG Sundal Collier Holding ASA and its subsidiaries. The consolidated financial statements are presented in Norwegian kroner (NOK), which is the functional currency of the Company. Except as indicated, the amounts presented have been rounded to the nearest thousand. The consolidated financial statements for the Group for the year 2022 were approved by the Board of Directors of ABG Sundal Collier Holding ASA on 30 March 2023. Basis of preparation The consolidated financial statements for the Group are prepared in accordance with the International Financial Reporting Standards (IFRS) published by International Accounting Standards Board (IASB) and all interpretations from the Financial Reporting Interpretations Committee (IFRIC), which have been endorsed by the EU commission for adoption within the EU as well as additional Norwegian reporting requirements pursuant to the Norwegian Accounting Act. The consolidated financial statements are prepared on the historical cost basis, except for certain financial assets. Shares and equity instruments, derivatives, short positions, bonds and other debt instruments measured at fair value through profit or loss. Changes in Accounting Policies There have been amendments to IAS 16, IAS 37, IAS 41, IFRS 1, IFRS 3 and IFRS 9.These amendments are not further outlined as they are not considered to have significant impact on the Group\u2019s consolidated accounts. ABGSC\u2019s consolidated financial statements comprise the parent company ABG Sundal Collier Holding ASA and companies in which ABG Sundal Collier Holding ASA has a controlling interest. Control is achieved when the Group: \u2022 has power over the investee; \u2022 is exposed, or has rights, to variable returns from its involvement with the investee; and \u2022 has the ability to use its power to affect its returns. The Group reassesses whether or not it controls an investee if facts and circumstances indicate that there are changes to one or more of the elements listed above. When the Group has less than a majority of the voting rights of an investee, it has power over an investee when the voting rights are sufficient to give it the practical ability to direct the relevant activities of the investee unilaterally. The Group considers all the relevant facts and circumstances in assessing whether or not the company\u2019s voting rights in an investee are sufficient to give it power, including: \u2022 Potential voting rights held by the Group, other vote holders and other parties; \u2022 Rights arising from other contractual arrangements; and \u2022 Any additional facts and circumstances that indicate that the Group has, or does not have, the current ability to direct the relevant activities at the time that decisions need to be made, including voting patterns at previous shareholder\u2019s meetings. See Note 24 in the consolidated financial statement for a complete list of subsidiaries. Associates are those entities for which the Group has significant influence, which is the power to participate in (but not control) the financial and operating policy decisions of the associates so as to obtain benefits from its activities. Significant influence generally exists when the Group controls between 20% and 50% of the voting power of the investee. Investments in associates are accounted for using the equity method and are initially recognised at cost. The investments include goodwill identified on acquisition, net of any accumulated impairment losses. The consolidated financial statements include the Group\u2019s share of the profit of and loss of the associates, from the date that significant influence commences until the date that significant influence ceases. If the Group\u2019s share of losses exceeds its interest in an associate, the carrying amount of that associate is valued at zero and recognition of further losses is ceased. If the associate subsequently reports profits, the Group resumes recognizing its share of profits only after its share of profits equals the share of losses not recognised. See Note 16 in the consolidated financial statement for a reconciliation of investments in associated companies. The purchase method is applied when accounting for business combinations. Companies which have been bought or sold during the year are included in the consolidated financial statements from the date when control is achieved and until the date when control ceases. All Group-internal transactions and intercompany balances, including internal profits and unrealised gains and losses, have been eliminated. Accounting of partnership Some of the subsidiaries in the Group are the principal partners in silent partnerships. The relations are as follows: \u2022 ABG Sundal Collier ASA is the principal partner in ABG Sundal Collier silent partnership \u2022 ABG Sundal Collier Eiendom AS is the principal partner in ABG Sundal Collier Eiendom silent partnership \u2022 Sundal Collier & Co AS is the principal partner in the Sundal Collier & Co silent partnership The silent partnership\u2019s accounts are fully incorporated in the financial statements of the principal partner. The partner\u2019s share of the profit are classified as variable personnel cost in the income statement, while unpaid profits to partners are classified as current liabilities. Capital contributions from partners are classified as long-term liabilities in the accounts of the principal partner . Foreign currency Transactions and balance sheet items in foreign currency Foreign currency transactions are recorded at the rate of exchange on the date of the transaction. At the balance sheet date, monetary assets and liabilities denominated in foreign currencies are translated into the functional currency using the exchange rate applicable on the balance sheet date. Unrealised foreign exchange differences on unsettled foreign currency monetary assets and liabilities are recognised in the income statement. Unrealised exchange differences on non-monetary financial assets (typically investments in equity instruments) are a component of the change in the instrument\u2019s entire fair value. For a non- monetary financial asset at fair value through profit or loss, unrealised exchange differences are recognised in the income statement. For non-monetary financial investments, unrealised exchange differences are recorded directly in equity until the asset is sold or becomes impaired. Net assets in foreign operations Foreign subsidiaries\u2019 assets and liabilities have been translated into functional currency at the exchange rates on the balance sheet date. Revenues and expenses from foreign subsidiaries have been translated using the monthly average exchange rates during the year. Translation gains and losses on both foreign operations and related hedging instruments are recognised in equity as a separate component (cumulative translation differences). When a foreign operation is disposed of, in part or in full, the relevant amount in the translation reserve (both foreign operation and related hedging instrument) is transferred from equity and recognised in the income statement as part of the gain or loss. Segment reporting An operating segment is a component of an entity that engages in business activities from which it may earn revenues and incur expenses. Furthermore, the entity\u2019s component\u2019s operating results are regularly reviewed by the entity\u2019s chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance, and thus separate financial information is available. There are three reporting segments representing the following product levels: Corporate Financing, M&A and Advisory and Brogerage and Research. See Note 3 for financial segment reporting. Revenue recognition ABGSC accounts for revenue in accordance with IFRS 15 Revenue from Contracts with Customer. Revenue is recognised when it is probable that transactions will generate future economic benefits that will flow to the company and when the amount can be reliably estimated. IFRS 15 also requires us, for each contract with a given customer, to complete the following: (1) identify the performance obligation; (2) determine the transaction price; (3) allocate the transaction price to performance obligation, to the extent the contract covers more than one performance obligation; (4) determine whether revenue should be recognised over time, or at a given point in time; and, finally (5) recognise revenue when (or as) the performance obligation is satisfied. Brokerage and Research Commissions income from trades are recognised at specific points in time as the performance obligation is satisfied at trade date. Ongoing services, such as fixed-price research, are recognised over time and typically billed periodically. Discretionary fees from research are recognised where there is deemed to be no uncertainty related to ABGSC\u2019s right to claim compensation for research provided. Corporate Financing / M&A and Advisory Revenue from service delivery is recognised in conjunction with the execution of the services used to complete an engagement. Revenue from performance fees is recognised upon completion of the transaction, or if there is deemed to be no uncertainty related to ABGSC\u2019s right to claim compensation for a transaction. Fixed fees (contractual sign-on fees or periodical fees) are recognised at the time they are earned. Leases The Group assesses whether a contract is or contains a lease, at inception of the contract. The Group recognises a right-of-use asset and a corresponding lease liability with respect to all lease arrangements in which it is the lessee, except for short-term leases (defined as leases with a lease term of 12 months or less) and leases of low value assets (such as tablets and personal computers, small items of office furniture and telephones). For these leases, the Group recognises the lease payments as an administration costs on a straight-line basis over the term of the lease unless another systematic basis is more representative of the time pattern in which economic benefits from the leased assets are consumed. The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted by using the rate implicit in the lease. If this rate cannot be readily determined, the lessee uses its incremental borrowing rate. Lease payments included in the measurement of the lease liability comprise: \u2022 Fixed lease payments (including in-substance fixed payments), less any lease incentives receivable; \u2022 Variable lease payments that depend on an index or rate, initially measured using the index or rate at the commencement date; \u2022 The amount expected to be payable by the lessee under residual value guarantees; \u2022 The exercise price of purchase options, if the lessee is reasonably certain to exercise the options; and \u2022 Payments of penalties for terminating the lease, if the lease term reflects the exercise of an option to terminate the lease The lease liability is presented as a separate line in the consolidated statement of financial position. The lease liability is subsequently measured by increasing the carrying amount to reflect interest on the lease liability (using the effective interest method) and by reducing the carrying amount to reflect the lease payments made. The Group remeasures the lease liability (and makes a corresponding adjustment to the related right-of-use asset) whenever: \u2022 The lease term has changed or there is a significant event or change in circumstances resulting in a change in the assessment of exercise of a purchase option, in which case the lease liability is remeasured by discounting the revised lease payments using a revised discount rate. \u2022 The lease payments change due to changes in an index or rate or a change in expected payment under a guaranteed residual value, in which cases the lease liability is remeasured by discounting the revised lease payments using an unchanged discount rate (unless the lease payments change is due to a change in a floating interest rate, in which case a revised discount rate is used). \u2022 A lease contract is modified and the lease modification is not accounted for as a separate lease, in which case the lease liability is remeasured based on the lease term of the modified lease by discounting the revised lease payments using a revised discount rate at the effective date of the modification. The Group did not make any such adjustments during the periods presented. The right-of-use assets comprise the initial measurement of the corresponding lease liability, lease payments made at or before the commencement day, less any lease incentives received and any initial direct costs. They are subsequently measured at cost less accumulated depreciation and impairment losses. Right-of-use assets are depreciated over the shorter period of lease term and useful life of the underlying asset. If a lease transfers ownership of the underlying asset or the cost of the right-of-use asset reflects that the Group expects to exercise a purchase option, the related right-of-use asset is depreciated over the useful life of the underlying asset. The depreciation starts at the commencement date of the lease. The right-of-use assets are presented as a separate line in the consolidated statement of financial position. The Group applies IAS 36 to determine whether a right-of-use asset is impaired and accounts for any identified impairment loss as described under the Impairment of financial assets. Variable rents that do not depend on an index or rate are not included in the measurement of the lease liability and the right-of-use asset. The related payments are recognised as an expense in the period in which the event or condition that triggers those payments occurs and are included in administration costs in profit or loss. As a practical expedient, IFRS 16 permits a lessee not to separate non-lease components, and instead account for any lease and associated non-lease components as a single arrangement. The Group has not used this practical expedient. For contracts that contain a lease component and one or more additional lease or non-lease components, the Group allocates the consideration in the contract to each lease component on the basis of the relative stand-alone price of the lease component and the aggregate stand- alone price of the non-lease components. Financial instruments Financial assets and financial liabilities are recognised in the Group\u2019s statement of financial position when the Group becomes a party to the contractual provisions of the instrument. Financial assets and financial liabilities are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issue of financial assets and financial liabilities (other than financial assets and financial liabilities at fair value through profit or loss) are added to or deducted from
the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition. Transaction
costs directly attributable to the acquisition of financial assets or financial liabilities at fair value through
profit or loss are recognised immediately in profit or loss.
The Group classifies its financial assets in the following categories: financial assets and liabilities at fair
value through profit and loss, and financial assets and liabilities at amortized cost. Management determines
the classification of financial instruments at initial recognition. Financial assets and liabilities measured at
fair value are presented in the balance sheet as \u201cSecurities and financial instruments\u201d and \u201cSecurities and
financial instruments (short positions)\u201d and consist of derivatives, short positions, fixed income and equity
securities.
Financial assets and liabilities
Classification and measurement of financial assets
Debt instruments that meet the following conditions are measured subsequently at amortised cost:
\u2022 the financial asset is held within a business model whose objective is to hold financial assets in order to
collect contractual cash flows; and
\u2022 the contractual terms of the financial asset give rise on specified dates to cash flows that are solely
payments of principal and interest on the principal amount outstanding.
Receivables from transactions with other stockbrokers and counterparties are measured subsequently at
amortised cost. Unsettled security trades transacted prior to the year-end for which settlement does not
occur until after year-end are recorded under accounts receivable and accounts payable to customers /
stockbrokers. These financial assets are measured at fair value on initial recognition, and subsequently
they are measured at amortized cost using the effective interest method, less allowance for impairment.
As the receivables are generally short term, the effects of amortization is minimal. The losses arising from
impairment are recognised in the income statement in \u201cadministration costs\u201d.
By default, all other financial assets are measured subsequently at fair value through profit or loss (FVTPL).
Financial assets and liabilities measured at fair value are presented in the balance sheet as \u201cSecurities
and financial instruments\u201d and \u201cSecurities and financial instruments (short positions)\u201d and consist of
derivatives, short positions, fixed income and equity securities.
Financial assets FVTPL are initially recognised and subsequently measured at fair value in the balance
sheet. Transaction costs are taken directly to profit or loss. Changes in fair value are recognised in the
income statement in \u201cbrokerage and research revenue\u201d.
Financial liabilities
Short positions in shares are carried at fair value. All other liabilities are carried at amortized cost.
Financial liabilities measured at amortised cost are recognised initially at fair value net of transaction costs
incurred, and subsequently are carried at amortised cost using the effective interest method. Amortised
cost is calculated by taking into account any discount or premium on the issue and fees and costs that are
an integral part of the effective interest rate. Accrued interest is included in the carrying amount of the
liabilities in the balance sheet.
Determination of fair value
For financial instruments traded in active markets, the determination of fair values of financial assets
and financial liabilities is based on quoted market prices or dealer price quotations. For all other financial
instruments, fair value is determined using valuation techniques. Valuation techniques include net
present value techniques, the discounted cash flow method and valuation models. The Group uses widely
recognised valuation models for determining fair values of financial instruments.
The output of a model is always an estimate or approximation of a value that cannot be determined with
certainty, and valuation techniques employed may not fully reflect all factors relevant to the positions The
Group holds. Valuations are therefore adjusted, where appropriate, to allow for additional factors including
model risks, liquidity risk and counterparty credit risk. Based on the established fair value and the related
controls and procedures applied, management believes that these valuation adjustments are necessary and
appropriate to fairly state the values of financial instruments carried at fair value on the balance sheet.
Impairment of financial assets
In relation to the impairment of financial assets, IFRS 9 requires an expected credit loss model. The
expected credit loss model requires the Group to account for expected credit losses and changes in those
expected credit losses at each reporting date to reflect changes in credit risk since initial recognition of the
financial assets. Specifically, IFRS 9 requires the Group to recognise a loss allowance for expected credit
losses on:
\u2022 Debt investments measured subsequently at amortised cost or at FVTOCI;
\u2022 Lease receivables;
\u2022 Trade receivables and contract assets; and
\u2022 Financial guarantee contracts to which the impairment requirements of IFRS 9 apply.
As impairment of financial assets is only applicable to the Group\u2019s receivables, the Group applies the simplified approach and recognizes lifetime ECL for these assets, measuring the loss allowance at an amount equal to lifetime ECL. The assessment is performed on a receivable by receivable basis. Definition of default The Group considers the following as constituting an event of default for internal credit risk management purposes as historical experience indicates that financial assets that meet either of the following criteria are generally not recoverable: \u2022 when there is a breach of financial covenants by the debtor; or \u2022 information developed internally or obtained from external sources indicates that the debtor is unlikely to pay its creditors, including the Group, in full (without taking into account any collateral held by the Group). Irrespective of the above analysis, the Group considers that default has occurred when a financial asset is more than 90 days past due unless the Group has reasonable and supportable information to demonstrate that a more lagging default criterion is more appropriate. Write\u2011off policy The Group writes off a financial asset when there is information indicating that the debtor is in severe financial difficulty and there is no realistic prospect of recovery, e.g. when the debtor has been placed under liquidation or has entered into bankruptcy proceedings. Financial assets written off may still be subject to enforcement activities under the Group\u2019s recovery procedures, taking into account legal advice where appropriate. Any recoveries made are recognised in profit or loss. Measurement and recognition of expected credit losses The measurement of expected credit losses is a function of the probability of default, loss given default and the exposure at default. The assessment of the probability of default and loss given default is based on past experience adjusted by forward-looking information, primarily publicly available information regarding the financial status of the debtor and the industry it operates within. As for the exposure at default this is represented by the assets\u2019 gross carrying amount at the reporting date. For financial assets, the expected credit loss is estimated as the difference between all contractual cash flows that are due to the Group in accordance with the contract and all the cash flows that the Group expects to receive, discounted at the original effective interest rate. The losses arising from impairment are recognized in the income statement in \u201cOperating expenses\u201d. Hedge accounting The Group uses derivatives and other financial instruments for trading purposes and to hedge its exposure to market price risk and currency risk. These derivatives are classified as financial assets or financial liabilities depending on whether their fair value at the balance sheet date is positive (assets) or negative (liabilities). The derivatives are measured at fair value . In accordance with the Group\u2019s risk management objectives and strategies, The Group enters into hedging transactions to ensure that it is economically hedged. However, as most of the hedged items which are exposed to market price risk are carried at fair value though profit and loss, hedge accounting would have no effect, as the hedging instrument also is carried at fair value through profit and loss. Therefore, the Group only practices hedge accounting for net investments in foreign subsidiaries. Where hedge accounting is applied, the Group documents, at the inception of the hedge, the relationship between the hedged items and the hedging instruments, as well as the Group\u2019s risk management objective and strategy for undertaking the hedge. The Group also documents its assessment, both at hedge inception and on an ongoing basis, of whether the derivatives that are used in hedging transactions are highly effective in offsetting changes in fair values or cash flows of hedged items. Hedges of net investments in foreign operations seek to eliminate the currency exposure on the carrying amount of the Group\u2019s net investments in foreign subsidiaries in the consolidated financial statements. The exchange differences arising from the translation of net investments in foreign subsidiaries into the presentation currency are recognised directly in other comprehensive income. The effective portion of the gains or losses on hedging instruments is also recognised within other comprehensive income, net of tax. Any ineffective portion of changes in the fair value of hedging instruments is recognised immediately in the income statement in the Net Financial Result. The amounts recognised in other comprehensive income are transferred to the income statement upon disposals of hedged foreign subsidiaries. See Note 13 for further information. Goodwill All business combinations are accounted for by applying the purchase method. Goodwill represents the difference between the cost of the acquisition and the fair value of all identifiable assets and liabilities acquired. Goodwill is not amortised, but tested yearly for impairment. Goodwill is allocated to the relevant cash- generating unit, and if the related discounted cash flow does not exceed the carrying amount of goodwill, the goodwill will be written down to its fair value. Fixed assets and depreciation Fixed assets are carried at original cost less accumulated depreciation and impairment losses. Depreciation is charged to the income statement on a straight-line basis over the estimated useful lives of each part of an item of equipment. The carrying amount of the Group\u2019s equipment is reviewed at each balance sheet date to determine whether there is any indication of impairment. If any such indication exists, the asset\u2019s recoverable amount (the greater of its net selling price and value in use) is estimated. An impairment loss is recognised in the income statement whenever the carrying amount of an asset or of a cash-generating unit exceeds its recoverable amount. The impairment loss is reversed if there has been a change in the estimates used to determine the recoverable amount. An impairment loss is reversed only to the extent that the asset\u2019s carrying amount does not exceed the carrying amount that would have been determined, net of depreciation or amortisation, if no impairment loss had been recognised. Cash and bank deposits Cash and bank deposits include cash, bank deposits and other monetary instruments where the maturity is less than three months from the date of purchase. Client funds are not included in the balance. Income taxes The income tax expense consists of the aggregate of current taxes payable and changes in deferred tax. Current and deferred tax are recognised as expense or income in the income statement, except when they relate to items recognised directly to equity, in which case the tax is also recognised directly in equity. Current tax is the expected tax payable on the taxable income for the period. Deferred tax liabilities and assets are recognised on differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding amounts used in the tax returns. Deferred tax liabilities and assets are generally recognised for all taxable temporary differences. Deferred tax and deferred tax assets are only off-set as far as this is possible under taxation legislation and regulations. Pensions The Group\u2019s subsidiaries now have pension schemes where the company\u2019s commitment is to contribute to the individual employee\u2019s pension scheme (defined contribution plans). Contributions to defined contribution plans are expensed when employees have rendered services in exchange for such contributions, generally in the year of contribution. ", "dimensions": { "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-4": { "value": "General information ABG Sundal Collier Holding ASA (\u201cthe Company\u201d) is a public limited company and its head office is in Vika, Oslo in Norway. The Company together with is subsidiaries (\u201cABGSC\u201d or \u201cthe Group\u201d) provides investment banking, stock broking and corporate advisory services that encompass the needs of both international investors and Nordic business clients. The Company\u2019s shares are listed on the Oslo Stock Exchange. The consolidated financial statements comprise ABG Sundal Collier Holding ASA and its subsidiaries. The consolidated financial statements are presented in Norwegian kroner (NOK), which is the functional currency of the Company. Except as indicated, the amounts presented have been rounded to the nearest thousand. The consolidated financial statements for the Group for the year 2022 were approved by the Board of Directors of ABG Sundal Collier Holding ASA on 30 March 2023. ", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-315": { "value": "ABG Sundal Collier Holding ASA", "dimensions": { "concept": "ifrs-full:NameOfUltimateParentOfGroup", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-314": { "value": " Norway", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-310": { "value": "
The consolidated financial statements comprise ABG Sundal Collier Holding ASA and its subsidiaries. The
consolidated financial statements are presented in Norwegian kroner (NOK), which is the functional currency
of the Company. Except as indicated, the amounts presented have been rounded to the nearest thousand.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-311": { "value": "
The consolidated financial statements for the Group for the year 2022 were approved by the Board of
Directors of ABG Sundal Collier Holding ASA on 30 March 2023.
", "dimensions": { "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-5": { "value": "Basis of preparation The consolidated financial statements for the Group are prepared in accordance with the International Financial Reporting Standards (IFRS) published by International Accounting Standards Board (IASB) and all interpretations from the Financial Reporting Interpretations Committee (IFRIC), which have been endorsed by the EU commission for adoption within the EU as well as additional Norwegian reporting requirements pursuant to the Norwegian Accounting Act. The consolidated financial statements are prepared on the historical cost basis, except for certain financial assets. Shares and equity instruments, derivatives, short positions, bonds and other debt instruments measured at fair value through profit or loss. ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-312": { "value": "The consolidated financial statements for the Group are prepared in accordance with the International Financial Reporting Standards (IFRS) published by International Accounting Standards Board (IASB) and all interpretations from the Financial Reporting Interpretations Committee (IFRIC), which have been endorsed by the EU commission for adoption within the EU as well as additional Norwegian reporting requirements pursuant to the Norwegian Accounting Act", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-6": { "value": "Changes in Accounting Policies There have been amendments to IAS 16, IAS 37, IAS 41, IFRS 1, IFRS 3 and IFRS 9.These amendments are not further outlined as they are not considered to have significant impact on the Group\u2019s consolidated accounts. ABGSC\u2019s consolidated financial statements comprise the parent company ABG Sundal Collier Holding ASA and companies in which ABG Sundal Collier Holding ASA has a controlling interest. Control is achieved when the Group: \u2022 has power over the investee; \u2022 is exposed, or has rights, to variable returns from its involvement with the investee; and \u2022 has the ability to use its power to affect its returns. The Group reassesses whether or not it controls an investee if facts and circumstances indicate that there are changes to one or more of the elements listed above. When the Group has less than a majority of the voting rights of an investee, it has power over an investee when the voting rights are sufficient to give it the practical ability to direct the relevant activities of the investee unilaterally. The Group considers all the relevant facts and circumstances in assessing whether or not the company\u2019s voting rights in an investee are sufficient to give it power, including: \u2022 Potential voting rights held by the Group, other vote holders and other parties; \u2022 Rights arising from other contractual arrangements; and \u2022 Any additional facts and circumstances that indicate that the Group has, or does not have, the current ability to direct the relevant activities at the time that decisions need to be made, including voting patterns at previous shareholder\u2019s meetings. See Note 24 in the consolidated financial statement for a complete list of subsidiaries. Associates are those entities for which the Group has significant influence, which is the power to participate in (but not control) the financial and operating policy decisions of the associates so as to obtain benefits from its activities. Significant influence generally exists when the Group controls between 20% and 50% of the voting power of the investee. Investments in associates are accounted for using the equity method and are initially recognised at cost. The investments include goodwill identified on acquisition, net of any accumulated impairment losses. The consolidated financial statements include the Group\u2019s share of the profit of and loss of the associates, from the date that significant influence commences until the date that significant influence ceases. If the Group\u2019s share of losses exceeds its interest in an associate, the carrying amount of that associate is valued at zero and recognition of further losses is ceased. If the associate subsequently reports profits, the Group resumes recognizing its share of profits only after its share of profits equals the share of losses not recognised. See Note 16 in the consolidated financial statement for a reconciliation of investments in associated companies. The purchase method is applied when accounting for business combinations. Companies which have been bought or sold during the year are included in the consolidated financial statements from the date when control is achieved and until the date when control ceases. All Group-internal transactions and intercompany balances, including internal profits and unrealised gains and losses, have been eliminated. ", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-313": { "value": "The purchase method is applied when accounting for business combinations. Companies which have been bought or sold during the year are included in the consolidated financial statements from the date when control is achieved and until the date when control ceases. Goodwill All business combinations are accounted for by applying the purchase method. Goodwill represents the difference between the cost of the acquisition and the fair value of all identifiable assets and liabilities acquired. Goodwill is not amortised, but tested yearly for impairment. Goodwill is allocated to the relevant cash- generating unit, and if the related discounted cash flow does not exceed the carrying amount of goodwill, the goodwill will be written down to its fair value. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-10": { "value": "Accounting of partnership Some of the subsidiaries in the Group are the principal partners in silent partnerships. The relations are as follows: \u2022 ABG Sundal Collier ASA is the principal partner in ABG Sundal Collier silent partnership \u2022 ABG Sundal Collier Eiendom AS is the principal partner in ABG Sundal Collier Eiendom silent partnership \u2022 Sundal Collier & Co AS is the principal partner in the Sundal Collier & Co silent partnership The silent partnership\u2019s accounts are fully incorporated in the financial statements of the principal partner. The partner\u2019s share of the profit are classified as variable personnel cost in the income statement, while unpaid profits to partners are classified as current liabilities. Capital contributions from partners are classified as long-term liabilities in the accounts of the principal partner ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-7": { "value": "Foreign currency Transactions and balance sheet items in foreign currency Foreign currency transactions are recorded at the rate of exchange on the date of the transaction. At the balance sheet date, monetary assets and liabilities denominated in foreign currencies are translated into the functional currency using the exchange rate applicable on the balance sheet date. Unrealised foreign exchange differences on unsettled foreign currency monetary assets and liabilities are recognised in the income statement. Unrealised exchange differences on non-monetary financial assets (typically investments in equity instruments) are a component of the change in the instrument\u2019s entire fair value. For a non- monetary financial asset at fair value through profit or loss, unrealised exchange differences are recognised in the income statement. For non-monetary financial investments, unrealised exchange differences are recorded directly in equity until the asset is sold or becomes impaired. Net assets in foreign operations Foreign subsidiaries\u2019 assets and liabilities have been translated into functional currency at the exchange rates on the balance sheet date. Revenues and expenses from foreign subsidiaries have been translated using the monthly average exchange rates during the year. Translation gains and losses on both foreign operations and related hedging instruments are recognised in equity as a separate component (cumulative translation differences). When a foreign operation is disposed of, in part or in full, the relevant amount in the translation reserve (both foreign operation and related hedging instrument) is transferred from equity and recognised in the income statement as part of the gain or loss. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-8": { "value": "Segment reporting An operating segment is a component of an entity that engages in business activities from which it may earn revenues and incur expenses. Furthermore, the entity\u2019s component\u2019s operating results are regularly reviewed by the entity\u2019s chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance, and thus separate financial information is available. There are three reporting segments representing the following product levels: Corporate Financing, M&A and Advisory and Brogerage and Research. See Note 3 for financial segment reporting", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-9": { "value": "Revenue recognition ABGSC accounts for revenue in accordance with IFRS 15 Revenue from Contracts with Customer. Revenue is recognised when it is probable that transactions will generate future economic benefits that will flow to the company and when the amount can be reliably estimated. IFRS 15 also requires us, for each contract with a given customer, to complete the following: (1) identify the performance obligation; (2) determine the transaction price; (3) allocate the transaction price to performance obligation, to the extent the contract covers more than one performance obligation; (4) determine whether revenue should be recognised over time, or at a given point in time; and, finally (5) recognise revenue when (or as) the performance obligation is satisfied. Brokerage and Research Commissions income from trades are recognised at specific points in time as the performance obligation is satisfied at trade date. Ongoing services, such as fixed-price research, are recognised over time and typically billed periodically. Discretionary fees from research are recognised where there is deemed to be no uncertainty related to ABGSC\u2019s right to claim compensation for research provided. Corporate Financing / M&A and Advisory Revenue from service delivery is recognised in conjunction with the execution of the services used to complete an engagement. Revenue from performance fees is recognised upon completion of the transaction, or if there is deemed to be no uncertainty related to ABGSC\u2019s right to claim compensation for a transaction. Fixed fees (contractual sign-on fees or periodical fees) are recognised at the time they are earned. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-12": { "value": "Leases The Group assesses whether a contract is or contains a lease, at inception of the contract. The Group recognises a right-of-use asset and a corresponding lease liability with respect to all lease arrangements in which it is the lessee, except for short-term leases (defined as leases with a lease term of 12 months or less) and leases of low value assets (such as tablets and personal computers, small items of office furniture and telephones). For these leases, the Group recognises the lease payments as an administration costs on a straight-line basis over the term of the lease unless another systematic basis is more representative of the time pattern in which economic benefits from the leased assets are consumed. The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted by using the rate implicit in the lease. If this rate cannot be readily determined, the lessee uses its incremental borrowing rate. Lease payments included in the measurement of the lease liability comprise: \u2022 Fixed lease payments (including in-substance fixed payments), less any lease incentives receivable; \u2022 Variable lease payments that depend on an index or rate, initially measured using the index or rate at the commencement date; \u2022 The amount expected to be payable by the lessee under residual value guarantees; \u2022 The exercise price of purchase options, if the lessee is reasonably certain to exercise the options; and \u2022 Payments of penalties for terminating the lease, if the lease term reflects the exercise of an option to terminate the lease The lease liability is presented as a separate line in the consolidated statement of financial position. The lease liability is subsequently measured by increasing the carrying amount to reflect interest on the lease liability (using the effective interest method) and by reducing the carrying amount to reflect the lease payments made. The Group remeasures the lease liability (and makes a corresponding adjustment to the related right-of-use asset) whenever: \u2022 The lease term has changed or there is a significant event or change in circumstances resulting in a change in the assessment of exercise of a purchase option, in which case the lease liability is remeasured by discounting the revised lease payments using a revised discount rate. \u2022 The lease payments change due to changes in an index or rate or a change in expected payment under a guaranteed residual value, in which cases the lease liability is remeasured by discounting the revised lease payments using an unchanged discount rate (unless the lease payments change is due to a change in a floating interest rate, in which case a revised discount rate is used). \u2022 A lease contract is modified and the lease modification is not accounted for as a separate lease, in which case the lease liability is remeasured based on the lease term of the modified lease by discounting the revised lease payments using a revised discount rate at the effective date of the modification. The Group did not make any such adjustments during the periods presented. The right-of-use assets comprise the initial measurement of the corresponding lease liability, lease payments made at or before the commencement day, less any lease incentives received and any initial direct costs. They are subsequently measured at cost less accumulated depreciation and impairment losses. Right-of-use assets are depreciated over the shorter period of lease term and useful life of the underlying asset. If a lease transfers ownership of the underlying asset or the cost of the right-of-use asset reflects that the Group expects to exercise a purchase option, the related right-of-use asset is depreciated over the useful life of the underlying asset. The depreciation starts at the commencement date of the lease. The right-of-use assets are presented as a separate line in the consolidated statement of financial position. The Group applies IAS 36 to determine whether a right-of-use asset is impaired and accounts for any identified impairment loss as described under the Impairment of financial assets. Variable rents that do not depend on an index or rate are not included in the measurement of the lease liability and the right-of-use asset. The related payments are recognised as an expense in the period in which the event or condition that triggers those payments occurs and are included in administration costs in profit or loss. As a practical expedient, IFRS 16 permits a lessee not to separate non-lease components, and instead account for any lease and associated non-lease components as a single arrangement. The Group has not used this practical expedient. For contracts that contain a lease component and one or more additional lease or non-lease components, the Group allocates the consideration in the contract to each lease component on the basis of the relative stand-alone price of the lease component and the aggregate stand- alone price of the non-lease components. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-11": { "value": "Financial instruments Financial assets and financial liabilities are recognised in the Group\u2019s statement of financial position when the Group becomes a party to the contractual provisions of the instrument. Financial assets and financial liabilities are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issue of financial assets and financial liabilities (other than financial assets and financial liabilities at fair value through profit or loss) are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at fair value through profit or loss are recognised immediately in profit or loss. The Group classifies its financial assets in the following categories: financial assets and liabilities at fair value through profit and loss, and financial assets and liabilities at amortized cost. Management determines the classification of financial instruments at initial recognition. Financial assets and liabilities measured at fair value are presented in the balance sheet as \u201cSecurities and financial instruments\u201d and \u201cSecurities and financial instruments (short positions)\u201d and consist of derivatives, short positions, fixed income and equity securities. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-316": { "value": "the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at fair value through profit or loss are recognised immediately in profit or loss. The Group classifies its financial assets in the following categories: financial assets and liabilities at fair value through profit and loss, and financial assets and liabilities at amortized cost. Management determines the classification of financial instruments at initial recognition. Financial assets and liabilities measured at fair value are presented in the balance sheet as \u201cSecurities and financial instruments\u201d and \u201cSecurities and financial instruments (short positions)\u201d and consist of derivatives, short positions, fixed income and equity securities. Financial assets and liabilities Classification and measurement of financial assets Debt instruments that meet the following conditions are measured subsequently at amortised cost: \u2022 the financial asset is held within a business model whose objective is to hold financial assets in order to collect contractual cash flows; and \u2022 the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. Receivables from transactions with other stockbrokers and counterparties are measured subsequently at amortised cost. Unsettled security trades transacted prior to the year-end for which settlement does not occur until after year-end are recorded under accounts receivable and accounts payable to customers / stockbrokers. These financial assets are measured at fair value on initial recognition, and subsequently they are measured at amortized cost using the effective interest method, less allowance for impairment. As the receivables are generally short term, the effects of amortization is minimal. The losses arising from impairment are recognised in the income statement in \u201cadministration costs\u201d. By default, all other financial assets are measured subsequently at fair value through profit or loss (FVTPL). Financial assets and liabilities measured at fair value are presented in the balance sheet as \u201cSecurities and financial instruments\u201d and \u201cSecurities and financial instruments (short positions)\u201d and consist of derivatives, short positions, fixed income and equity securities. Financial assets FVTPL are initially recognised and subsequently measured at fair value in the balance sheet. Transaction costs are taken directly to profit or loss. Changes in fair value are recognised in the income statement in \u201cbrokerage and research revenue\u201d. Financial liabilities Short positions in shares are carried at fair value. All other liabilities are carried at amortized cost. Financial liabilities measured at amortised cost are recognised initially at fair value net of transaction costs incurred, and subsequently are carried at amortised cost using the effective interest method. Amortised cost is calculated by taking into account any discount or premium on the issue and fees and costs that are an integral part of the effective interest rate. Accrued interest is included in the carrying amount of the liabilities in the balance sheet. Determination of fair value For financial instruments traded in active markets, the determination of fair values of financial assets and financial liabilities is based on quoted market prices or dealer price quotations. For all other financial instruments, fair value is determined using valuation techniques. Valuation techniques include net present value techniques, the discounted cash flow method and valuation models. The Group uses widely recognised valuation models for determining fair values of financial instruments. The output of a model is always an estimate or approximation of a value that cannot be determined with certainty, and valuation techniques employed may not fully reflect all factors relevant to the positions The Group holds. Valuations are therefore adjusted, where appropriate, to allow for additional factors including model risks, liquidity risk and counterparty credit risk. Based on the established fair value and the related controls and procedures applied, management believes that these valuation adjustments are necessary and appropriate to fairly state the values of financial instruments carried at fair value on the balance sheet. Impairment of financial assets In relation to the impairment of financial assets, IFRS 9 requires an expected credit loss model. The expected credit loss model requires the Group to account for expected credit losses and changes in those expected credit losses at each reporting date to reflect changes in credit risk since initial recognition of the financial assets. Specifically, IFRS 9 requires the Group to recognise a loss allowance for expected credit losses on: \u2022 Debt investments measured subsequently at amortised cost or at FVTOCI; \u2022 Lease receivables; \u2022 Trade receivables and contract assets; and \u2022 Financial guarantee contracts to which the impairment requirements of IFRS 9 apply. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-327": { "value": "Financial assets and liabilities Classification and measurement of financial assets Debt instruments that meet the following conditions are measured subsequently at amortised cost: \u2022 the financial asset is held within a business model whose objective is to hold financial assets in order to collect contractual cash flows; and \u2022 the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. Receivables from transactions with other stockbrokers and counterparties are measured subsequently at amortised cost. Unsettled security trades transacted prior to the year-end for which settlement does not occur until after year-end are recorded under accounts receivable and accounts payable to customers / stockbrokers. These financial assets are measured at fair value on initial recognition, and subsequently they are measured at amortized cost using the effective interest method, less allowance for impairment. As the receivables are generally short term, the effects of amortization is minimal. The losses arising from impairment are recognised in the income statement in \u201cadministration costs\u201d. By default, all other financial assets are measured subsequently at fair value through profit or loss (FVTPL). Financial assets and liabilities measured at fair value are presented in the balance sheet as \u201cSecurities and financial instruments\u201d and \u201cSecurities and financial instruments (short positions)\u201d and consist of derivatives, short positions, fixed income and equity securities. Financial assets FVTPL are initially recognised and subsequently measured at fair value in the balance sheet. Transaction costs are taken directly to profit or loss. Changes in fair value are recognised in the income statement in \u201cbrokerage and research revenue\u201d. Financial liabilities Short positions in shares are carried at fair value. All other liabilities are carried at amortized cost. Financial liabilities measured at amortised cost are recognised initially at fair value net of transaction costs incurred, and subsequently are carried at amortised cost using the effective interest method. Amortised cost is calculated by taking into account any discount or premium on the issue and fees and costs that are an integral part of the effective interest rate. Accrued interest is included in the carrying amount of the liabilities in the balance sheet. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-13": { "value": "Classification and measurement of financial assets Debt instruments that meet the following conditions are measured subsequently at amortised cost: \u2022 the financial asset is held within a business model whose objective is to hold financial assets in order to collect contractual cash flows; and \u2022 the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. Receivables from transactions with other stockbrokers and counterparties are measured subsequently at amortised cost. Unsettled security trades transacted prior to the year-end for which settlement does not occur until after year-end are recorded under accounts receivable and accounts payable to customers / stockbrokers. These financial assets are measured at fair value on initial recognition, and subsequently they are measured at amortized cost using the effective interest method, less allowance for impairment. As the receivables are generally short term, the effects of amortization is minimal. The losses arising from impairment are recognised in the income statement in \u201cadministration costs\u201d. By default, all other financial assets are measured subsequently at fair value through profit or loss (FVTPL). Financial assets and liabilities measured at fair value are presented in the balance sheet as \u201cSecurities and financial instruments\u201d and \u201cSecurities and financial instruments (short positions)\u201d and consist of derivatives, short positions, fixed income and equity securities. Financial assets FVTPL are initially recognised and subsequently measured at fair value in the balance sheet. Transaction costs are taken directly to profit or loss. Changes in fair value are recognised in the income statement in \u201cbrokerage and research revenue\u201d. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-16": { "value": "Financial liabilities Short positions in shares are carried at fair value. All other liabilities are carried at amortized cost. Financial liabilities measured at amortised cost are recognised initially at fair value net of transaction costs incurred, and subsequently are carried at amortised cost using the effective interest method. Amortised cost is calculated by taking into account any discount or premium on the issue and fees and costs that are an integral part of the effective interest rate. Accrued interest is included in the carrying amount of the liabilities in the balance sheet. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-14": { "value": "Determination of fair value For financial instruments traded in active markets, the determination of fair values of financial assets and financial liabilities is based on quoted market prices or dealer price quotations. For all other financial instruments, fair value is determined using valuation techniques. Valuation techniques include net present value techniques, the discounted cash flow method and valuation models. The Group uses widely recognised valuation models for determining fair values of financial instruments. The output of a model is always an estimate or approximation of a value that cannot be determined with certainty, and valuation techniques employed may not fully reflect all factors relevant to the positions The Group holds. Valuations are therefore adjusted, where appropriate, to allow for additional factors including model risks, liquidity risk and counterparty credit risk. Based on the established fair value and the related controls and procedures applied, management believes that these valuation adjustments are necessary and appropriate to fairly state the values of financial instruments carried at fair value on the balance sheet. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-15": { "value": "Impairment of financial assets In relation to the impairment of financial assets, IFRS 9 requires an expected credit loss model. The expected credit loss model requires the Group to account for expected credit losses and changes in those expected credit losses at each reporting date to reflect changes in credit risk since initial recognition of the financial assets. Specifically, IFRS 9 requires the Group to recognise a loss allowance for expected credit losses on: \u2022 Debt investments measured subsequently at amortised cost or at FVTOCI; \u2022 Lease receivables; \u2022 Trade receivables and contract assets; and \u2022 Financial guarantee contracts to which the impairment requirements of IFRS 9 apply. As impairment of financial assets is only applicable to the Group\u2019s receivables, the Group applies the simplified approach and recognizes lifetime ECL for these assets, measuring the loss allowance at an amount equal to lifetime ECL. The assessment is performed on a receivable by receivable basis. Definition of default The Group considers the following as constituting an event of default for internal credit risk management purposes as historical experience indicates that financial assets that meet either of the following criteria are generally not recoverable: \u2022 when there is a breach of financial covenants by the debtor; or \u2022 information developed internally or obtained from external sources indicates that the debtor is unlikely to pay its creditors, including the Group, in full (without taking into account any collateral held by the Group). Irrespective of the above analysis, the Group considers that default has occurred when a financial asset is more than 90 days past due unless the Group has reasonable and supportable information to demonstrate that a more lagging default criterion is more appropriate. Write\u2011off policy The Group writes off a financial asset when there is information indicating that the debtor is in severe financial difficulty and there is no realistic prospect of recovery, e.g. when the debtor has been placed under liquidation or has entered into bankruptcy proceedings. Financial assets written off may still be subject to enforcement activities under the Group\u2019s recovery procedures, taking into account legal advice where appropriate. Any recoveries made are recognised in profit or loss. Measurement and recognition of expected credit losses The measurement of expected credit losses is a function of the probability of default, loss given default and the exposure at default. The assessment of the probability of default and loss given default is based on past experience adjusted by forward-looking information, primarily publicly available information regarding the financial status of the debtor and the industry it operates within. As for the exposure at default this is represented by the assets\u2019 gross carrying amount at the reporting date. For financial assets, the expected credit loss is estimated as the difference between all contractual cash flows that are due to the Group in accordance with the contract and all the cash flows that the Group expects to receive, discounted at the original effective interest rate. The losses arising from impairment are recognized in the income statement in \u201cOperating expenses\u201d. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-317": { "value": "Hedge accounting The Group uses derivatives and other financial instruments for trading purposes and to hedge its exposure to market price risk and currency risk. These derivatives are classified as financial assets or financial liabilities depending on whether their fair value at the balance sheet date is positive (assets) or negative (liabilities). The derivatives are measured at fair value
In accordance with the Group\u2019s risk management objectives and strategies, The Group enters into hedging
transactions to ensure that it is economically hedged. However, as most of the hedged items which are
exposed to market price risk are carried at fair value though profit and loss, hedge accounting would have
no effect, as the hedging instrument also is carried at fair value through profit and loss. Therefore, the
Group only practices hedge accounting for net investments in foreign subsidiaries.
Where hedge accounting is applied, the Group documents, at the inception of the hedge, the relationship
between the hedged items and the hedging instruments, as well as the Group\u2019s risk management objective
and strategy for undertaking the hedge. The Group also documents its assessment, both at hedge inception
and on an ongoing basis, of whether the derivatives that are used in hedging transactions are highly
effective in offsetting changes in fair values or cash flows of hedged items.
Hedges of net investments in foreign operations seek to eliminate the currency exposure on the carrying
amount of the Group\u2019s net investments in foreign subsidiaries in the consolidated financial statements.
The exchange differences arising from the translation of net investments in foreign subsidiaries into the
presentation currency are recognised directly in other comprehensive income. The effective portion of the
gains or losses on hedging instruments is also recognised within other comprehensive income, net of tax.
Any ineffective portion of changes in the fair value of hedging instruments is recognised immediately in the
income statement in the Net Financial Result. The amounts recognised in other comprehensive income are
transferred to the income statement upon disposals of hedged foreign subsidiaries.
See Note 13 for further information.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-18": { "value": "Hedge accounting The Group uses derivatives and other financial instruments for trading purposes and to hedge its exposure to market price risk and currency risk. These derivatives are classified as financial assets or financial liabilities depending on whether their fair value at the balance sheet date is positive (assets) or negative (liabilities). The derivatives are measured at fair value . In accordance with the Group\u2019s risk management objectives and strategies, The Group enters into hedging transactions to ensure that it is economically hedged. However, as most of the hedged items which are exposed to market price risk are carried at fair value though profit and loss, hedge accounting would have no effect, as the hedging instrument also is carried at fair value through profit and loss. Therefore, the Group only practices hedge accounting for net investments in foreign subsidiaries. Where hedge accounting is applied, the Group documents, at the inception of the hedge, the relationship between the hedged items and the hedging instruments, as well as the Group\u2019s risk management objective and strategy for undertaking the hedge. The Group also documents its assessment, both at hedge inception and on an ongoing basis, of whether the derivatives that are used in hedging transactions are highly effective in offsetting changes in fair values or cash flows of hedged items. Hedges of net investments in foreign operations seek to eliminate the currency exposure on the carrying amount of the Group\u2019s net investments in foreign subsidiaries in the consolidated financial statements. The exchange differences arising from the translation of net investments in foreign subsidiaries into the presentation currency are recognised directly in other comprehensive income. The effective portion of the gains or losses on hedging instruments is also recognised within other comprehensive income, net of tax. Any ineffective portion of changes in the fair value of hedging instruments is recognised immediately in the income statement in the Net Financial Result. The amounts recognised in other comprehensive income are transferred to the income statement upon disposals of hedged foreign subsidiaries. See Note 13 for further information. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-328": { "value": "Goodwill All business combinations are accounted for by applying the purchase method. Goodwill represents the difference between the cost of the acquisition and the fair value of all identifiable assets and liabilities acquired. Goodwill is not amortised, but tested yearly for impairment. Goodwill is allocated to the relevant cash- generating unit, and if the related discounted cash flow does not exceed the carrying amount of goodwill, the goodwill will be written down to its fair value. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-17": { "value": "Goodwill All business combinations are accounted for by applying the purchase method. Goodwill represents the difference between the cost of the acquisition and the fair value of all identifiable assets and liabilities acquired. Goodwill is not amortised, but tested yearly for impairment. Goodwill is allocated to the relevant cash- generating unit, and if the related discounted cash flow does not exceed the carrying amount of goodwill, the goodwill will be written down to its fair value. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-319": { "value": "Fixed assets and depreciation Fixed assets are carried at original cost less accumulated depreciation and impairment losses. Depreciation is charged to the income statement on a straight-line basis over the estimated useful lives of each part of an item of equipment. The carrying amount of the Group\u2019s equipment is reviewed at each balance sheet date to determine whether there is any indication of impairment. If any such indication exists, the asset\u2019s recoverable amount (the greater of its net selling price and value in use) is estimated. An impairment loss is recognised in the income statement whenever the carrying amount of an asset or of a cash-generating unit exceeds its recoverable amount. The impairment loss is reversed if there has been a change in the estimates used to determine the recoverable amount. An impairment loss is reversed only to the extent that the asset\u2019s carrying amount does not exceed the carrying amount that would have been determined, net of depreciation or amortisation, if no impairment loss had been recognised", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-22": { "value": "Fixed assets and depreciation Fixed assets are carried at original cost less accumulated depreciation and impairment losses. Depreciation is charged to the income statement on a straight-line basis over the estimated useful lives of each part of an item of equipment. The carrying amount of the Group\u2019s equipment is reviewed at each balance sheet date to determine whether there is any indication of impairment. If any such indication exists, the asset\u2019s recoverable amount (the greater of its net selling price and value in use) is estimated. An impairment loss is recognised in the income statement whenever the carrying amount of an asset or of a cash-generating unit exceeds its recoverable amount. The impairment loss is reversed if there has been a change in the estimates used to determine the recoverable amount. An impairment loss is reversed only to the extent that the asset\u2019s carrying amount does not exceed the carrying amount that would have been determined, net of depreciation or amortisation, if no impairment loss had been recognised. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-19": { "value": "Cash and bank deposits Cash and bank deposits include cash, bank deposits and other monetary instruments where the maturity is less than three months from the date of purchase. Client funds are not included in the balance. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-318": { "value": "
Income taxes
The income tax expense consists of the aggregate of current taxes payable and changes in deferred tax.
Current and deferred tax are recognised as expense or income in the income statement, except when they
relate to items recognised directly to equity, in which case the tax is also recognised directly in equity.
Current tax is the expected tax payable on the taxable income for the period.
Deferred tax liabilities and assets are recognised on differences between the carrying amounts of assets
and liabilities in the financial statements and the corresponding amounts used in the tax returns. Deferred
tax liabilities and assets are generally recognised for all taxable temporary differences. Deferred tax and
deferred tax assets are only off-set as far as this is possible under taxation legislation and regulations.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-20": { "value": "Income taxes The income tax expense consists of the aggregate of current taxes payable and changes in deferred tax. Current and deferred tax are recognised as expense or income in the income statement, except when they relate to items recognised directly to equity, in which case the tax is also recognised directly in equity. Current tax is the expected tax payable on the taxable income for the period. Deferred tax liabilities and assets are recognised on differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding amounts used in the tax returns. Deferred tax liabilities and assets are generally recognised for all taxable temporary differences. Deferred tax and deferred tax assets are only off-set as far as this is possible under taxation legislation and regulations. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-21": { "value": "Pensions The Group\u2019s subsidiaries now have pension schemes where the company\u2019s commitment is to contribute to the individual employee\u2019s pension scheme (defined contribution plans). Contributions to defined contribution plans are expensed when employees have rendered services in exchange for such contributions, generally in the year of contribution. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-23": { "value": "Note 2 \u2013 Significant accounting judgements and estimates Financial statement preparation requires estimates and assumptions that affect the application of accounting policies and the amounts recognised in the consolidated financial statements. Actual results may differ from these estimates. As the accounting estimates and underlying assumptions are reviewed on an ongoing basis, the judgements, estimates, and assumptions are based on the best assessment present at the time of the rendering of the accounts. The most significant accounting judgements and estimates are the following: Revenue recognition Corporate Financing / M&A and Advisory Revenue from service delivery is recognised in conjunction with the execution of the services used to complete an engagement. Revenues from performance fees are recognised upon completion of the transaction, or there is deemed to be no uncertainty related to ABGSC\u2019s right to claim compensation for a transaction. Accruing for performance fees requires management judgment of both the probability of future events and the performance fee amount that the group is entitled to. See note 17 for further information. The accruals are transferred to receivables when the rights become unconditional. This usually occurs when the Group issues an invoice to the customer. Fixed fees (contractual sign-on fees or periodical fees) are recognised at the time they are earned. Determination of fair value of financial instruments Most of the Group\u2019s financial instruments are quoted in active markets, but determination of fair value of financial assets and financial liabilities that are not quoted in active markets will have to be performed by using valuation techniques. These valuation techniques are validated by qualified personnel and all valuations are also performed by qualified personnel. To the extent practical, the valuation models use only observable or known data, however as future cash flows and events are unknown, valuation will require management to make estimates. Income taxes The Group is subject to income taxes in several tax jurisdictions. The use of silent partnerships in the Norwegian subsidiaries is also affecting the calculation of the tax accruals. Estimates are required in determining the Group\u2019s provision for income taxes. The Group recognises liabilities for anticipated tax using historical experience and estimates for taxable income. Where the final tax assessment is different from the initially recorded accruals, such differences will impact the income tax cost and the deferred tax provisions in the period the assessment is made. Deferred tax assets are continuously assessed and are only recognised to the extent that is probable that future taxable profit will be large enough for the deferred tax asset to be utilised.", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-24": { "value": "Note 3 \u2013 Information about segments and geographical markets The Group segments its business primarily on a product level as this provides the best understanding of the Group\u2019s integrated operation. The Group does not allocate profits or split the balance sheet per product. The revenues from the product level are shown in the Income Statement. Revenues are also split at an overall geographical level as shown below. Geographical segment: 2022 2021 Norway 906,373 1,393,317 Sweden 587,154 1,091,897 Denmark 87,211 156,954 International 123,585 268,848 Total 1,704,323 2,911,016", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-25": { "value": "Note 4 \u2013 Capital ratio ABGSC is required to have a capital ratio of a minimum 8% of total capital adequacy. The capital ratio is calculated as core capital divided by capital adequacy. The capital ratio at year-end is: 2022 2021 Capital adequacy of credit-, counterparty-, and business risk 790,110 836,396 Capital adequacy of position-, and currency risk 156,064 157,332 Capital adequacy of operational risk 4,060,165 3,849,000 Total capital adequacy 5,006,339 4,842,728 Booked equity 1,026,706 1,233,639 Proposed payment to shareholders and non controlling interests -246,433 -471,141 Intangible assets -109,643 -114,898 Core capital 670,630 647,600 Total capital adequacy ratio 13.4% 13.4% Number of times regulatory minimum 1.7x 1.7x The operational risk is calculated using the following amounts (revenues and net financials): Geographical segment: 2022 2021 2022 1,683,785 2021 2,900,273 2,900,273 2020 1,912,206 1,912,206 2019 1,345,922 Capital adequacy of operational risk 4,060,165 3,849,000", "dimensions": { "concept": "abgsundalcollier:DisclosureOfCapitalRatio", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-26": { "value": "Note 5 \u2013 Risk management Risk management is an integral part of ABGSC*s core business activities. While conducting our business operations, ABGSC is exposed to a variety of risks. These risks include market, credit, liquidity, operational and currency risks that are material and require comprehensive controls and management. The responsibility and accountability for these risks remain primarily within each business area. ABGSC aims to maintain a low risk profile. Risk is managed through clearly defined decision-making processes, authorisation systems and exposure limits. The Group\u2019s accounting for and reporting of transactions as well as information in disclosures are heavily dependent on IT systems. The IT systems are standardized, and parts of system development and operations are outsourced. Effective internal controls related to IT are important for ensuring accurate, complete, and reliable financial reporting.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-27": { "value": "Note 6 \u2013 Market risk Market risk ABGSC is exposed to fluctuations in the value of its own investments, market-making, and settlement from customers. Financial market risk is managed under rules established in the Norwegian Companies Act and internal control regulations. The Board has established procedures for internal control designed to monitor financial market risk and ensure a robust control discipline. To facilitate settlement on ABGSC\u2019s agency business, ABGSC may borrow securities or fund the purchase of securities, leaving ABGSC with a risk that the buyer or seller may not be able to complete their obligation under the trade. Settlement risk is mitigated by only trading with good-quality, credit worthy clients that are institutional investors or high net-worth individuals. Generally, the underlying securities are liquid securities for which there is a transparent and liquid market. Interest rate risk ABGSC\u2019s interest rate risk is limited due to the modest volume of long-term balance sheet investments. Foreign currency risk ABGSC\u2019s foreign currency exposure is linked to future cash flow and balance-sheet items in all operations. The foreign currency risk is mitigated by use of drawing rights and currency derivatives in the respective currencies. Exchange rate risk is predominantly short term related to settlement of customer trades, where settlement is executed at trade date plus two business days. The sensitivity to currency effects on these trades is limited. Long-term exchange-rate risk is related to net investments in foreign operations where accumulated profit and loss is kept in local currency. The Group hedge its exchange-rate risk related to net investments in foreign operations. ABGSC is also exposed to FX rate risk through positions in FX forwards. The Group is only exposed to foreign currency risk for the net exposure, see below: Financial assets and liabilities in foreign currencies Assets Liabilities Net position in foreign currency NO EUR 1,879,458 1,834,390 45,067 42,602 GBP 13,215 10,704 2,511 26,399 USD 121,246 119,249 1,997 2,823 SEK 16,571 16,669 -98 -1,162 DKK 40,151 40,283 -132 -1,303 Other currencies 2,176 Total net position currency 2022 71,536 Total net position currency 2021 89,345", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-28": { "value": "Note 7 \u2013 Credit risk Credit risk is the risk of losses due to failure from counterparties or clients to meet their payment obligations, and adverse credit quality migration of financial instruments. The main categories are: Securities Financing Key features describing the credit risk in securities financing are: \u2022 Financing system based on securities as collateral (not based on credit capacity in general) \u2022 Daily margin calculations based on real time market value, stock liquidity, volatility, and risk Changes in the value of collateral are followed up daily and are compensated for by reduction in exposure or with additional collateral. Credit losses have been moderate in previous years. Legal and/or financial recovery is an everyday ongoing process. 2022 2021 Receivables from Securities Financing clients 220,826 153,494 Market value of collateral from Securities Financing clients 866,105 587,585 Net exposure to Securities Financing clients - - Other accounts receivable/settlement risk Regular stock broking trades are settled with exchange of cash and shares (delivery versus payments) and the credit risk is thereby reduced to the difference between the unsettled amount and the market value of the shares. Credit risk is considered low, and no loss has been booked in 2022. 2022 2021 Accounts receivables 1,197,877 763,463 Receivables from broker firms 589,567 354,393 Liabilities payable to broker firms -775,544 -373,393 Liabilities payable to customers -822,623 -535,915 Net exposure other accounts receivables / settlement risk 189,276 208,548 Derivatives and FX contracts ABGSC is exposed to counterparty risk in relation to derivatives. ISDA contracts and Credit Support Annex (CSA) have been established with major counterparties, and changes in market value are settled on a daily basis. Counterparty risk is largely eliminated by collateral and daily margin calculations, but still considered as medium risk. As of 31 December 2022, ABGSC has outstanding FX contracts of NOK 5m. That number will be reduced in a possible default situation since ABGSC has netting agreements with the counterparties. In addition, it is mainly received 10% collateral from customers. Counterparty exposure related to derivative contracts 2022 2021 Assets Book value Net value Book value Net value Financial derivatives 5,267 1,415 21,536 15,634 Received collateral 1,507 1,507 19,371 19,371 Net exposure 2,164 - 2,164 - 2022 2021 Liabilities Book value Net value Book value Net value Financial derivatives 7,266 3,413 9,858 3,957 Pledged collateral 97,395 97,395 198,876 198,876 All market risk in relation to equity derivative exposure toward clients is offset through equivalent contracts with counterparties. Credit risk exposure in connection with this activity is mitigated by daily exchange of collateral. Forward Option Positive market value 56,882 11,084 Negative market value -56,882 -11,084 Net value 0 0", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-29": { "value": "Note 8 \u2013 Liquidity risk Amounts included earned interest: Agreed rest maturity assets 1-30 days 30 days - 1 year 1-3 years >3 years Total value Long term receivables 27,665 27,665 Accounts receivables 1,405,395 13,307 1,418,702 Receivables from stockbrokers 589,567 589,567 Other current receivables 86,131 147,297 233,428 Total 2022 2,081,093 160,604 27,665 - 2,269,362 Total 2021 1,356,699 35,597 28,298 - 1,420,594 Agreed rest maturity liabilities 1-30 days 30 days - 1 year 1-3 years >3 years Total value Long-term provisions 32,995 2,159 35,154 Lease liabilities 68,858 99,709 332,646 501,213 Accounts payable 17,648 17,648 Liabilities payable to customers 822,623 822,623 Liabilities payable to stockbrokers 775,544 775,544 Social and corporate taxes 106,481 106,481 Other liabilities 542,302 542,302 Total 2022 1,615,816 717,641 132,704 334,805 2,800,967 Total 2021 922,614 1,468,606 143,658 339,914 2,874,792 ", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-299": { "value": "Note 9 \u2013 Wages and social costs 2022 2021 Wages/partner remuneration 764,568 1,331,413 Social security tax 114,338 176,735 Pension costs including social security tax 34,877 32,086 Other personnel costs 29,232 23,080 Total wages and social costs 943,016 1,563,313 Average number of man-labour years 332 311 Board of Directors\u2019 statement on Executive Committee Remuneration The Board of Directors has prepared a separate statement regarding the remuneration of the Executive Committee in accordance with the Norwegian Public Limited Companies Act, \u00a7 6-16 (a). Following amendments to the Public Limited Liability Companies Act, i.e amendment of section 6-16 (a), addition of a new section 6-16 (b), and associated new regulations, the statements is now subject to new and more detailed requirements for determining salaries and other remuneration. From 1 January 2021, the board is required to prepare both guidelines for such determination and a report that provides an overview of paid and outstanding remuneration. The guidelines will be forward-looking and will be adopted by the Annual General Meeting through a binding vote, while the report will be retrospective and will be subject to an advisory vote at the Annual General Meeting. The report will be presented at the Annual General Meeting on 26 April 2023. Executive Committee Remuneration policy in 2022 The remuneration policy has been implemented in accordance with the guidelines adopted in 2021 and presented at the Annual General Meeting on 20 April 2021. The remuneration to senior management is based on the same principles for remuneration that are applied for all partners of the Group. Compensation to partners and employees consists of a fixed salary or compensation and a variable discretionary compensation, the amount of which is dependent on a combination of Group results and individual performance. Principles for the allocation of variable compensation are decided by the Board after recommendations from the Compensation Committee. The preliminary variable compensation is decided by the Executive Committee and finally approved by the CEO . Variable compensation to individual members of senior management is decided by the CEO after taking advice from the Compensation Committee. The compensation of the CEO is proposed by the Compensation Committee and approved by the Board. Members of the Executive Committee are all defined as specifically identified staff (\u201cSIS\u201d). Variable compensation to SIS is subject to various deferral mechanisms, determined by the local regulations governing the legal entity at which the SIS is employed. There are no specific agreements regarding remuneration at termination of employment for the CEO or members of the Executive Committee. The CEO and members of the Executive Committee participate in pension schemes according to the same conditions as other partners and employees
Board of Directors Remuneration
The highest governing body of the Group is its Board of Directors. The Board has a majority of Non-
Executive Directors. Remuneration to Board members consists of payment of fees and is based on the
position of the Board member. There are no specific agreements regarding fees at termination for the
Chairman of the Board or other members of the Board. ABGSC did not have any outstanding loans to, or
guarantees made on behalf of, any Board member during 2022. Board fees paid in 2022 and outstanding
numbers of shares as of 31 December 2022 are shown in the table below:
Board member Board Fee Other fee
1)
Number of Shares
Knut Brundtland (Chairman)
2)
400 7,125 11,583,000
Adele Norman Pran 270 100 0
Arild A. Engh
3)
270 2,266 5,332,976
Cecilia Marlow
4)
0 0 0
Jan Petter Collier
5)
270 10 40,538,000
Martina Klingvall 270 96 0
Nomination Committee Other fee Number of Shares
Stein Aukner
6)
40 115,429
Jan Petter Collier
5)
20 40,538,000
Leiv Askvig
7)
0 0
Roy Myklebust 20 2,000,000
1)
Other fee is fees related to Audit Committee, Compensation Committee, Board Fees for board membership in subsidiaries and
remuneration for paid assignment
2)
Knut Brundtland received in 2022 in total NOK 7,100k as board fee and variable compensation from ABG Sundal Collier ASA
for work done in 2021 as approved at the Annual General Meeting held 26 April 2022. Knut Brundtland incl. the family-owned
company Giotto AS also owns 2,500,000 ABG shares on a forward contract
3)
Arild A. Engh received in respect of calendar year 2022 NOK 2,166k as remuneration for paid assignments
4)
Cecilia Marlow was elected as new member of the Board at an Extraordinary General Meeting held 18 August 2022
5)
Jan Petter Collier has through his partnership in ABGSC received a fixed compensation of NOK 6,500k, pension contribution
of NOK 89K and benefits in kind of NOK 17k. Jan Petter Collier was member of the Nomination Committee until the Annual
General Meeting held 26 April 2022
6)
75,000 of the shares are controlled through proxies
7)
Leiv Askvig was elected as new member of the Nomination Committee at the Annual General Meeting held 26 April 2022
Executive management remuneration Executive committee members reporting directly to the CEO are defined as executive management. Remuneration to executive management consists of a fixed payment as well as a variable element, plus pension contribution and other remuneration in-kind. There are no specific agreements regarding salary at termination or change of conditions of employment for any executive management individual. Executive management individual\u2019s remuneration and shareholding as of 31 December 2022 and 31 December 2021 are shown in the tables below: 2022 Name Position Fixed compensation 1) Variable compensation 1) & 2) Long-term incentive compensation Pension contribution Benefits in kind Number of shares Number of shares on forward contracts 3 Jonas Str\u00f6m CEO 9,534 0 413 204 6 3,000,000 3,375,000 Geir B. Olsen CFO 2,200 1,750 0 89 17 1,600,000 0 Jessica Blink Head of Legal 1,892 342 0 206 6 250,000 25,000 Kristian B. Fyksen 4) Co-head of IB/CEO ABGSC Norway 2,267 9,650 165 89 17 800,000 700,000 Johan Lind\u00e9n 5) Co-head of IB 9,540 0 330 203 6 1,425,000 3,500,000 John Olaisen Co-head of Research 6,500 0 165 89 17 2,030,000 2,350,000 Per Flostrand Head of Equity Sales, Sweden & International 9,540 0 660 184 6 2,265,000 2,450,000 Marius Opstad Co-head of Fixed Income Sales 9,000 5,091 0 89 17 1,620,000 0 Peter Straume 6) CEO ABGSC Norway 10,000 3,000 289 89 110 2,407,500 2,250,000 Are Andersen 7) Head of IB 7,725 7,275 0 89 17 4,390,184 1,300,000 1) Norwegian Executive management members are part of a silent partnership and receive fixed and variable compensation through participation of the profit distribution from the silent partnership 2) Variable compensation in respect of calendar year 2022 3) The forward contracts have settlement in 2023-2027 4) Kristian B. Fyksen has been Co-head of IB from 1 September 2022 and CEO ABGSC Norway from 12 December 2022. The numbers are for the full year 5) Johan Lind\u00e9n has been Co-head of IB from 1 September 2022. The numbers are for the full year 6) Peter Straume being CEO ABGSC Norway until 12 December 2022. The numbers are for the full year 7) Are Andersen being Head of IB until 1 September 2022. The numbers are for the full year 2021 Name Position Fixed compensation 1) Variable compensation 1) & 2) Pension contribution Benefits in kind Number of shares Number of shares on forward contracts 3) Jonas Str\u00f6m CEO 10,043 10,075 220 18 1,600,000 4,275,000 Are Andersen Head of IB 10,000 18,900 72 26 3,690,184 2,000,000 Geir B. Olsen CFO 2,200 3,700 72 26 900,000 700,000 Jessica Blink Head of Legal 1,839 989 215 18 190,000 60,000 John Olaisen Co-head of Research 6,500 13,000 72 26 1,430,000 2,950,000 Per Flostrand Head of Equity Sales International 10,049 10,075 155 18 865,000 3,850,000 Peter Straume CEO ABGSC Norway 10,000 18,900 72 67 1,232,500 3,425,000 1) Norwegian Executive management members are part of a silent partnership and receive fixed and variable compensation through participation of the profit distribution from the silent partnership 2) Variable compensation in respect of calendar year 2021 3) The forward contracts have settlement in 2022-2026 ", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-329": { "value": "Note 9 \u2013 Wages and social costs 2022 2021 Wages/partner remuneration 764,568 1,331,413 Social security tax 114,338 176,735 Pension costs including social security tax 34,877 32,086 Other personnel costs 29,232 23,080 Total wages and social costs 943,016 1,563,313 Average number of man-labour years 332 311 Board of Directors\u2019 statement on Executive Committee Remuneration The Board of Directors has prepared a separate statement regarding the remuneration of the Executive Committee in accordance with the Norwegian Public Limited Companies Act, \u00a7 6-16 (a). Following amendments to the Public Limited Liability Companies Act, i.e amendment of section 6-16 (a), addition of a new section 6-16 (b), and associated new regulations, the statements is now subject to new and more detailed requirements for determining salaries and other remuneration. From 1 January 2021, the board is required to prepare both guidelines for such determination and a report that provides an overview of paid and outstanding remuneration. The guidelines will be forward-looking and will be adopted by the Annual General Meeting through a binding vote, while the report will be retrospective and will be subject to an advisory vote at the Annual General Meeting. The report will be presented at the Annual General Meeting on 26 April 2023. Executive Committee Remuneration policy in 2022 The remuneration policy has been implemented in accordance with the guidelines adopted in 2021 and presented at the Annual General Meeting on 20 April 2021. The remuneration to senior management is based on the same principles for remuneration that are applied for all partners of the Group. Compensation to partners and employees consists of a fixed salary or compensation and a variable discretionary compensation, the amount of which is dependent on a combination of Group results and individual performance. Principles for the allocation of variable compensation are decided by the Board after recommendations from the Compensation Committee. The preliminary variable compensation is decided by the Executive Committee and finally approved by the CEO .
Variable compensation to individual members of senior management is decided by the CEO after taking
advice from the Compensation Committee. The compensation of the CEO is proposed by the Compensation
Committee and approved by the Board. Members of the Executive Committee are all defined as specifically
identified staff (\u201cSIS\u201d). Variable compensation to SIS is subject to various deferral mechanisms, determined
by the local regulations governing the legal entity at which the SIS is employed.
There are no specific agreements regarding remuneration at termination of employment for the CEO or
members of the Executive Committee.
The CEO and members of the Executive Committee participate in pension schemes according to the same
conditions as other partners and employees .
Board of Directors Remuneration The highest governing body of the Group is its Board of Directors. The Board has a majority of Non- Executive Directors. Remuneration to Board members consists of payment of fees and is based on the position of the Board member. There are no specific agreements regarding fees at termination for the Chairman of the Board or other members of the Board. ABGSC did not have any outstanding loans to, or guarantees made on behalf of, any Board member during 2022. Board fees paid in 2022 and outstanding numbers of shares as of 31 December 2022 are shown in the table below: Board member Board Fee Other fee 1) Number of Shares Knut Brundtland (Chairman2) 400 7,125 11,583,000 Adele Norman Pran 270 100 0 Arild A. Engh 3) 270 2,266 5,332,976 Cecilia Marlow 4) 0 0 0 Jan Petter Collier 5) 270 10 40,538,000 Martina Klingvall 270 96 0 Nomination Committee Other fee Number of Shares Stein Aukner 6) 40 115,429 Jan Petter Collier 5) 20 40,538,000 Leiv Askvig 7) 0 0 Roy Myklebust 20 2,000,000 1) Other fee is fees related to Audit Committee, Compensation Committee, Board Fees for board membership in subsidiaries and remuneration for paid assignment 2) Knut Brundtland received in 2022 in total NOK 7,100k as board fee and variable compensation from ABG Sundal Collier ASA for work done in 2021 as approved at the Annual General Meeting held 26 April 2022. Knut Brundtland incl. the family-owned company Giotto AS also owns 2,500,000 ABG shares on a forward contract 3) Arild A. Engh received in respect of calendar year 2022 NOK 2,166k as remuneration for paid assignments 4) Cecilia Marlow was elected as new member of the Board at an Extraordinary General Meeting held 18 August 2022 5) Jan Petter Collier has through his partnership in ABGSC received a fixed compensation of NOK 6,500k, pension contribution of NOK 89K and benefits in kind of NOK 17k. Jan Petter Collier was member of the Nomination Committee until the Annual General Meeting held 26 April 2022 6) 75,000 of the shares are controlled through proxies 7) Leiv Askvig was elected as new member of the Nomination Committee at the Annual General Meeting held 26 April 2022 Executive management remuneration Executive committee members reporting directly to the CEO are defined as executive management. Remuneration to executive management consists of a fixed payment as well as a variable element, plus pension contribution and other remuneration in-kind. There are no specific agreements regarding salary at termination or change of conditions of employment for any executive management individual. Executive management individual\u2019s remuneration and shareholding as of 31 December 2022 and 31 December 2021 are shown in the tables below: 2022 Name Position Fixed compensation 1) Variable compensation 1) & 2) Long-term incentive compensation Pension contribution Benefits in kind Number of shares Number of shares on forward contracts 3 Jonas Str\u00f6m CEO 9,534 0 413 204 6 3,000,000 3,375,000 Geir B. Olsen CFO 2,200 1,750 0 89 17 1,600,000 0 Jessica Blink Head of Legal 1,892 342 0 206 6 250,000 25,000 Kristian B. Fyksen 4) Co-head of IB/CEO ABGSC Norway 2,267 9,650 165 89 17 800,000 700,000 Johan Lind\u00e9n 5) Co-head of IB 9,540 0 330 203 6 1,425,000 3,500,000 John Olaisen Co-head of Research 6,500 0 165 89 17 2,030,000 2,350,000 Per Flostrand Head of Equity Sales, Sweden & International 9,540 0 660 184 6 2,265,000 2,450,000 Marius Opstad Co-head of Fixed Income Sales 9,000 5,091 0 89 17 1,620,000 0 Peter Straume 6) CEO ABGSC Norway 10,000 3,000 289 89 110 2,407,500 2,250,000 Are Andersen 7) Head of IB 7,725 7,275 0 89 17 4,390,184 1,300,000 1) Norwegian Executive management members are part of a silent partnership and receive fixed and variable compensation through participation of the profit distribution from the silent partnership 2) Variable compensation in respect of calendar year 2022 3) The forward contracts have settlement in 2023-2027 4) Kristian B. Fyksen has been Co-head of IB from 1 September 2022 and CEO ABGSC Norway from 12 December 2022. The numbers are for the full year 5) Johan Lind\u00e9n has been Co-head of IB from 1 September 2022. The numbers are for the full year 6) Peter Straume being CEO ABGSC Norway until 12 December 2022. The numbers are for the full year 7) Are Andersen being Head of IB until 1 September 2022. The numbers are for the full year 2021 Name Position Fixed compensation 1) Variable compensation 1) & 2) Pension contribution Benefits in kind Number of shares Number of shares on forward contracts 3) Jonas Str\u00f6m CEO 10,043 10,075 220 18 1,600,000 4,275,000 Are Andersen Head of IB 10,000 18,900 72 26 3,690,184 2,000,000 Geir B. Olsen CFO 2,200 3,700 72 26 900,000 700,000 Jessica Blink Head of Legal 1,839 989 215 18 190,000 60,000 John Olaisen Co-head of Research 6,500 13,000 72 26 1,430,000 2,950,000 Per Flostrand Head of Equity Sales International 10,049 10,075 155 18 865,000 3,850,000 Peter Straume CEO ABGSC Norway 10,000 18,900 72 67 1,232,500 3,425,000 1) Norwegian Executive management members are part of a silent partnership and receive fixed and variable compensation through participation of the profit distribution from the silent partnership 2) Variable compensation in respect of calendar year 2021 3) The forward contracts have settlement in 2022-2026
Remuneration to auditors
The following table shows total audit and other services delivered to the Group by the appointed auditor.
Amounts do not include VAT.
2022 Audit fee
Assurance
services
Tax
services
1)
Other
non-audit
services Total
Deloitte Norway 1,112 102 529 - 1,743
Deloitte Abroad 608 - 119 2 729
Total Deloitte 1,720 102 648 2 2,472
Others 740 - 249 - 989
Total 2,460 102 897 2 3,461
2021
Deloitte Norway 1,115 118 440 - 1,672
Deloitte Abroad 852 - 16 - 868
Total Deloitte 1,967 118 456 - 2,540
Others 777 - 79 - 856
Total 2,744 118 535 - 3,396
1)
Tax services consists of technical support regarding preparation of tax papers.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-320": { "value": "Board of Directors\u2019 statement on Executive Committee Remuneration The Board of Directors has prepared a separate statement regarding the remuneration of the Executive Committee in accordance with the Norwegian Public Limited Companies Act, \u00a7 6-16 (a). Following amendments to the Public Limited Liability Companies Act, i.e amendment of section 6-16 (a), addition of a new section 6-16 (b), and associated new regulations, the statements is now subject to new and more detailed requirements for determining salaries and other remuneration. From 1 January 2021, the board is required to prepare both guidelines for such determination and a report that provides an overview of paid and outstanding remuneration. The guidelines will be forward-looking and will be adopted by the Annual General Meeting through a binding vote, while the report will be retrospective and will be subject to an advisory vote at the Annual General Meeting. The report will be presented at the Annual General Meeting on 26 April 2023. Executive Committee Remuneration policy in 2022 The remuneration policy has been implemented in accordance with the guidelines adopted in 2021 and presented at the Annual General Meeting on 20 April 2021. The remuneration to senior management is based on the same principles for remuneration that are applied for all partners of the Group. Compensation to partners and employees consists of a fixed salary or compensation and a variable discretionary compensation, the amount of which is dependent on a combination of Group results and individual performance. Principles for the allocation of variable compensation are decided by the Board after recommendations from the Compensation Committee. The preliminary variable compensation is decided by the Executive Committee and finally approved by the CEO Variable compensation to individual members of senior management is decided by the CEO after taking advice from the Compensation Committee. The compensation of the CEO is proposed by the Compensation Committee and approved by the Board. Members of the Executive Committee are all defined as specifically identified staff (\u201cSIS\u201d). Variable compensation to SIS is subject to various deferral mechanisms, determined by the local regulations governing the legal entity at which the SIS is employed. There are no specific agreements regarding remuneration at termination of employment for the CEO or members of the Executive Committee. The CEO and members of the Executive Committee participate in pension schemes according to the same conditions as other partners and employees . Board of Directors Remuneration The highest governing body of the Group is its Board of Directors. The Board has a majority of Non- Executive Directors. Remuneration to Board members consists of payment of fees and is based on the position of the Board member. There are no specific agreements regarding fees at termination for the Chairman of the Board or other members of the Board. ABGSC did not have any outstanding loans to, or guarantees made on behalf of, any Board member during 2022. Board fees paid in 2022 and outstanding numbers of shares as of 31 December 2022 are shown in the table below: Board member Board Fee Other fee 1) Number of Shares Knut Brundtland (Chairman) 2) 400 7,125 11,583,000 Adele Norman Pran 270 100 0 Arild A. Engh 3) 270 2,266 5,332,976 Cecilia Marlow 4) 0 0 0 Jan Petter Collier 5) 270 10 40,538,000 Martina Klingvall 270 96 0 Nomination Committee Other fee Number of Shares Stein Aukner 6) 40 115,429 Jan Petter Collier 5) 20 40,538,000 Leiv Askvig 7) 0 0 Roy Myklebust 20 2,000,000 1) Other fee is fees related to Audit Committee, Compensation Committee, Board Fees for board membership in subsidiaries and remuneration for paid assignment 2) Knut Brundtland received in 2022 in total NOK 7,100k as board fee and variable compensation from ABG Sundal Collier ASA for work done in 2021 as approved at the Annual General Meeting held 26 April 2022. Knut Brundtland incl. the family-owned company Giotto AS also owns 2,500,000 ABG shares on a forward contract 3) Arild A. Engh received in respect of calendar year 2022 NOK 2,166k as remuneration for paid assignments 4) Cecilia Marlow was elected as new member of the Board at an Extraordinary General Meeting held 18 August 2022 5) Jan Petter Collier has through his partnership in ABGSC received a fixed compensation of NOK 6,500k, pension contribution of NOK 89K and benefits in kind of NOK 17k. Jan Petter Collier was member of the Nomination Committee until the Annual General Meeting held 26 April 2022 6) 75,000 of the shares are controlled through proxies 7) Leiv Askvig was elected as new member of the Nomination Committee at the Annual General Meeting held 26 April 2022
Executive management remuneration
Executive committee members reporting directly to the CEO are defined as executive management. Remuneration to executive management consists of a fixed payment as well as a variable
element, plus pension contribution and other remuneration in-kind. There are no specific agreements regarding salary at termination or change of conditions of employment for any executive
management individual.
Executive management individual\u2019s remuneration and shareholding as of 31 December 2022 and 31 December 2021 are shown in the tables below:
2022
Name Position
Fixed
compensation
1)
Variable
compensation
1)
&
2)
Long-term
incentive
compensation
Pension
contribution
Benefits
in kind
Number
of shares
Number of shares
on forward
contracts
3
Jonas Str\u00f6m CEO 9,534 0 413 204 6 3,000,000 3,375,000
Geir B. Olsen CFO 2,200 1,750 0 89 17 1,600,000 0
Jessica Blink Head of Legal 1,892 342 0 206 6 250,000 25,000
Kristian B. Fyksen
4)
Co-head of IB/CEO ABGSC Norway 2,267 9,650 165 89 17 800,000 700,000
Johan Lind\u00e9n
5)
Co-head of IB 9,540 0 330 203 6 1,425,000 3,500,000
John Olaisen Co-head of Research 6,500 0 165 89 17 2,030,000 2,350,000
Per Flostrand Head of Equity Sales, Sweden & International 9,540 0 660 184 6 2,265,000 2,450,000
Marius Opstad Co-head of Fixed Income Sales 9,000 5,091 0 89 17 1,620,000 0
Peter Straume
6)
CEO ABGSC Norway 10,000 3,000 289 89 110 2,407,500 2,250,000
Are Andersen
7)
Head of IB 7,725 7,275 0 89 17 4,390,184 1,300,000
1)
Norwegian Executive management members are part of a silent partnership and receive fixed and variable compensation through participation of the profit distribution from the silent partnership
2)
Variable compensation in respect of calendar year 2022
3)
The forward contracts have settlement in 2023-2027
4)
Kristian B. Fyksen has been Co-head of IB from 1 September 2022 and CEO ABGSC Norway from 12 December 2022. The numbers are for the full year
5)
Johan Lind\u00e9n has been Co-head of IB from 1 September 2022. The numbers are for the full year
6)
Peter Straume being CEO ABGSC Norway until 12 December 2022. The numbers are for the full year
7)
Are Andersen being Head of IB until 1 September 2022. The numbers are for the full year
2021
Name Position
Fixed
compensation
1)
Variable
compensation
1)
&
2)
Pension
contribution
Benefits
in kind
Number
of shares
Number of shares
on forward
contracts
3)
Jonas Str\u00f6m CEO 10,043 10,075 220 18 1,600,000 4,275,000
Are Andersen Head of IB 10,000 18,900 72 26 3,690,184 2,000,000
Geir B. Olsen CFO 2,200 3,700 72 26 900,000 700,000
Jessica Blink Head of Legal 1,839 989 215 18 190,000 60,000
John Olaisen Co-head of Research 6,500 13,000 72 26 1,430,000 2,950,000
Per Flostrand Head of Equity Sales International 10,049 10,075 155 18 865,000 3,850,000
Peter Straume CEO ABGSC Norway 10,000 18,900 72 67 1,232,500 3,425,000
1)
Norwegian Executive management members are part of a silent partnership and receive fixed and variable compensation through participation of the profit distribution from the silent partnership
2)
Variable compensation in respect of calendar year 2021
3)
The forward contracts have settlement in 2022-2026
", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-30": { "value": "Remuneration to auditors The following table shows total audit and other services delivered to the Group by the appointed auditor. Amounts do not include VAT. 2022 Audit fee Assurance services Tax services 1) Other non-audit services Total Deloitte Norway 1,112 102 529 - 1,743 Deloitte Abroad 608 - 119 2 729 Total Deloitte 1,720 102 648 2 2,472 Others 740 - 249 - 989 Total 2,460 102 897 2 3,461 2021 Deloitte Norway 1,115 118 440 - 1,672 Deloitte Abroad 852 - 16 - 868 Total Deloitte 1,967 118 456 - 2,540 Others 777 - 79 - 856 Total 2,744 118 535 - 3,396 1) Tax services consists of technical support regarding preparation of tax papers.", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-300": { "value": "
Note 10 \u2013 Taxes
Tax cost in the income statement 2022 2021
Tax payable in Norway 41,015 179,602
Tax payable outside Norway 25,108 94,662
Total tax payable 66,123 274,264
Change in deferred tax in Norway 29,024 -22,486
Change in deferred tax outside Norway -1,378 -3,826
Total change in deferred tax 27,647 -26,312
Tax cost 93,770 247,952
Reconciliation from nominal to effective tax rate
Profit before taxes 375,779 1,025,064
Expected tax cost based on nominal tax rate (22%) 82,671 225,514
Net tax free gain/loss and other income 1,343 6,800
Non deductible costs 8,029 5,259
Prior year adjustment -5,715 1,410
Effect on finance tax in Norway 9,051 18,365
Differences in tax rates outside Norway and FX-effects -1,609 -9,397
Tax cost on ordinary profit 93,770 247,952
Effective tax rate 25.0% 24.2%
Tax payable in the balance sheet
Total tax payable 66,123 274,264
Tax on comprehensive income 142 4,803
Tax paid in advance -37,481 -41,099
Tax payable reclassified as short term receivables 40,648 -
FX effects -4,706 -1,855
Prior year adjustment 5,715 -1,410
Tax payable at year end 70,441 234,703
Tax effect on temporary differences at year end
2022 2021
Current items
Receivables 2,290 2,290
Provisions 55,883 58,066
Shares 0 354
Other current items 1,601 -2,816
Total current items 59,774 57,894
Non current items
Fixed assets 452 -1,457
Other non current items -8,681 -8,718
Total non current items -8,229 -10,175
Total deferred tax asset 51,544 47,719
Recognized deferred tax asset 60,262 56,436
Recognized deferred tax liability 8,718 8,718
Net deferred tax asset 51,544 47,719
Reconciliation of changes in deferred tax asset
Net tax asset at 1 January 47,719 21,949
Prior year adjustment 26,859 0
Total change in deferred tax -27,647 26,312
FX-effect 158 62
Income tax relating to other comprehensive income 4,454 -604
Total deferred tax asset as of 31 December 51,544 47,719
", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-321": { "value": "Note 10 \u2013 Taxes Tax cost in the income statement 2022 2021 Tax payable in Norway 41,015 179,602 Tax payable outside Norway 25,108 94,662 Total tax payable 66,123 274,264 Change in deferred tax in Norway 29,024 -22,486 Change in deferred tax outside Norway -1,378 -3,826 Total change in deferred tax 27,647 -26,312 Tax cost 93,770 247,952 Reconciliation from nominal to effective tax rate Profit before taxes 375,779 1,025,064 Expected tax cost based on nominal tax rate (22%) 82,671 225,514 Net tax free gain/loss and other income 1,343 6,800 Non deductible costs 8,029 5,259 Prior year adjustment -5,715 1,410 Effect on finance tax in Norway 9,051 18,365 Differences in tax rates outside Norway and FX-effects -1,609 -9,397 Tax cost on ordinary profit 93,770 247,952 Effective tax rate 25.0% 24.2% Tax payable in the balance sheet Total tax payable 66,123 274,264 Tax on comprehensive income 142 4,803 Tax paid in advance -37,481 -41,099 Tax payable reclassified as short term receivables 40,648 - FX effects -4,706 -1,855 Prior year adjustment 5,715 -1,410 Tax payable at year end 70,441 234,703 Tax effect on temporary differences at year end 2022 2021 Current items Receivables 2,290 2,290 Provisions 55,883 58,066 Shares 0 354 Other current items 1,601 -2,816 Total current items 59,774 57,894 Non current items Fixed assets 452 -1,457 Other non current items -8,681 -8,718 Total non current items -8,229 -10,175 Total deferred tax asset 51,544 47,719 Recognized deferred tax asset 60,262 56,436 Recognized deferred tax liability 8,718 8,718 Net deferred tax asset 51,544 47,719 Reconciliation of changes in deferred tax asset Net tax asset at 1 January 47,719 21,949 Prior year adjustment 26,859 0 Total change in deferred tax -27,647 26,312 FX-effect 158 62 Income tax relating to other comprehensive income 4,454 -604 Total deferred tax asset as of 31 December 51,544 47,719", "dimensions": { "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-31": { "value": "Note 10 \u2013 Taxes Tax cost in the income statement 2022 2021 Tax payable in Norway 41,015 179,602 Tax payable outside Norway 25,108 94,662 Total tax payable 66,123 274,264 Change in deferred tax in Norway 29,024 -22,486 Change in deferred tax outside Norway -1,378 -3,826 Total change in deferred tax 27,647 -26,312 Tax cost 93,770 247,952 Reconciliation from nominal to effective tax rate Profit before taxes 375,779 1,025,064 Expected tax cost based on nominal tax rate (22%) 82,671 225,514 Net tax free gain/loss and other income 1,343 6,800 Non deductible costs 8,029 5,259 Prior year adjustment -5,715 1,410 Effect on finance tax in Norway 9,051 18,365 Differences in tax rates outside Norway and FX-effects -1,609 -9,397 Tax cost on ordinary profit 93,770 247,952 Effective tax rate 25.0% 24.2% Tax payable in the balance sheet Total tax payable 66,123 274,264 Tax on comprehensive income 142 4,803 Tax paid in advance -37,481 -41,099 Tax payable reclassified as short term receivables 40,648 - FX effects -4,706 -1,855 Prior year adjustment 5,715 -1,410 Tax payable at year end 70,441 234,703 Tax effect on temporary differences at year end 2022 2021 Current items Receivables 2,290 2,290 Provisions 55,883 58,066 Shares 0 354 Other current items 1,601 -2,816 Total current items 59,774 57,894 Non current items Fixed assets 452 -1,457 Other non current items -8,681 -8,718 Total non current items -8,229 -10,175 Total deferred tax asset 51,544 47,719 Recognized deferred tax asset 60,262 56,436 Recognized deferred tax liability 8,718 8,718 Net deferred tax asset 51,544 47,719 Reconciliation of changes in deferred tax asset Net tax asset at 1 January 47,719 21,949 Prior year adjustment 26,859 0 Total change in deferred tax -27,647 26,312 FX-effect 158 62 Income tax relating to other comprehensive income 4,454 -604 Total deferred tax asset as of 31 December 51,544 47,719", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-32": { "value": "Note 11 \u2013 Rental costs and lease commitments Right-of-use assets 2022 2021 Right-of-use assets as of 1 January 496,956 249,887 Additions 1,197 294,274 Depreciation of the year -62,156 -43,602 Revaluation 45,192 9,488 FX-effects -9,533 -13,091 Right-of-use assets as of 31 December 471,656 496,956 Remaining lease-term 1-9 years 1-10 years Depreciation method Linear Linear Lease liabilities Undiscounted lease liabilities and maturity of cash outflow 2022 2021 < 1 year 68,858 57,997 1-2 years 65,412 95,091 2-3 years 66,002 65,386 3-4 years 66,634 66,046 4-5 years 67,278 64,734 > 5 years 261,300 285,989 Total undiscounted lease liabilities as of 31 December 595,484 635,242 Discount element -94,271 -126,065 Total discounted lease liabilities as of 31 December 501,213 509,177 Interest expense on lease liabilites 18,172 9,124 Income from subleasing right-of-use assets 3,417 6,356", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-301": { "value": "Note 12 \u2013 Fair value measurement of financial assets and liabilities Financial assets 2022 2021 Financial instruments at fair value through profit and loss 66,018 543,983 Receivables 2,241,697 1,392,296 Cash and bank deposits 831,954 1,388,478 Total financial assets 3,139,669 3,324,756 Financial liabilities Financial instruments at fair value through profit and loss 6,540 12,951 Liabilities to customers and stockbrokers 1,598,168 909,308 Other current liabilities 805,262 1,481,912 Total financal liabilities 2,409,970 2,404,171 Determination of fair value For financial instruments traded in active markets, the determination of fair values of financial assets and financial liabilities is based on quoted market prices or dealer price quotations. For all other financial instruments, fair value is determined using valuation techniques. Valuation techniques include net present value techniques, the discounted cash flow method and valuation models. The Group uses widely recognised valuation models for determining fair values of financial instruments. The output of a model is always an estimate or approximation of a value that cannot be determined with certainty, and valuation techniques employed may not fully reflect all factors relevant to the positions the Group holds. Valuations are therefore adjusted, where appropriate, to allow for additional factors including model risks, liquidity risk and counterparty credit risk. Based on the established fair value and the related controls and procedures applied, management believes that these valuation adjustments are necessary and appropriate to fairly state the values of financial instruments carried at fair value on the balance sheet. Fair value measurement method Level 1: Quoted marked prices For financial instruments traded in active markets, fair values are based on quoted market prices or dealer price quotations. All shares and bonds at this level are held as part of bonds and risk trading and are all made within large volume and high liquidity markets and objects. Only those positions with high volumes and high liquidity will be placed at this level. Level 2: Valuation techniques with market observable input For financial instruments where fair value measurement inputs are other than quoted prices included within level 1, that are observable for the asset or liability, either directly (i.e., prices) or indirectly (i.e., derived from prices). Level 3: Valuation techniques with non\u2011market observable input Financial assets valued without access to market observable input is generally valued at acquisition cost as these assets are derived through our ordinary business. The assets are valued for impairment based on assumptions for the timing and probability of the asset being exchanged for cash or being repaid in full. Impaired assets are written down to expected net present realisable value based on debt servicing ability and value estimates for collateral, if any. Assets which, at the choice of the debtor, can be exchanged for cash within short notice, are never valued above the nominal repayment value. Investments in equities and other investments where there is no market observable input are valued based on gathered information related to the financial status of the assets, the value of the underlying assets of the company and recent transactions in the market or for comparable assists, if any. Specification of financial instruments divided by valuation techniques 2022 Assets Level 1 Level 2 Level 3 Total Securities and financial trading instruments 63,114 - 2,905 66,018 Total 63,114 - 2,905 66,018 Liabilities Securities and financial trading instruments (short positions) 6,540 - - 6,540 Total 6,540 - - 6,540 2021 Assets Level 1 Level 2 Level 3 Total Securities and financial trading instruments 541,194 - 2,789 543,983 Total 541,194 - 2,789 543,983 Liabilities Securities and financial trading instruments (short positions) 12,951 - - 12,951 Total 12,951 - - 12,951 Level 3 financial instruments (non-current assets) The table below show a more detailed description of level 3 financial instruments. 2022 2021 Balance as of 1 January 2,789 2,944 Additions/purchase of shares 116 -155 Disposal of shares - - Balance as of 31 December 2,905 2,789 ", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-322": { "value": "Note 12 \u2013 Fair value measurement of financial assets and liabilities Financial assets 2022 2021 Financial instruments at fair value through profit and loss 66,018 543,983 Receivables 2,241,697 1,392,296 Cash and bank deposits 831,954 1,388,478 Total financial assets 3,139,669 3,324,756 Financial liabilities Financial instruments at fair value through profit and loss 6,540 12,951 Liabilities to customers and stockbrokers 1,598,168 909,308 Other current liabilities 805,262 1,481,912 Total financal liabilities 2,409,970 2,404,171 Determination of fair value For financial instruments traded in active markets, the determination of fair values of financial assets and financial liabilities is based on quoted market prices or dealer price quotations. For all other financial instruments, fair value is determined using valuation techniques. Valuation techniques include net present value techniques, the discounted cash flow method and valuation models. The Group uses widely recognised valuation models for determining fair values of financial instruments. The output of a model is always an estimate or approximation of a value that cannot be determined with certainty, and valuation techniques employed may not fully reflect all factors relevant to the positions the Group holds. Valuations are therefore adjusted, where appropriate, to allow for additional factors including model risks, liquidity risk and counterparty credit risk. Based on the established fair value and the related controls and procedures applied, management believes that these valuation adjustments are necessary and appropriate to fairly state the values of financial instruments carried at fair value on the balance sheet. Fair value measurement method Level 1: Quoted marked prices For financial instruments traded in active markets, fair values are based on quoted market prices or dealer price quotations. All shares and bonds at this level are held as part of bonds and risk trading and are all made within large volume and high liquidity markets and objects. Only those positions with high volumes and high liquidity will be placed at this level. Level 2: Valuation techniques with market observable input For financial instruments where fair value measurement inputs are other than quoted prices included within level 1, that are observable for the asset or liability, either directly (i.e., prices) or indirectly (i.e., derived from prices). Level 3: Valuation techniques with non\u2011market observable input Financial assets valued without access to market observable input is generally valued at acquisition cost as these assets are derived through our ordinary business. The assets are valued for impairment based on assumptions for the timing and probability of the asset being exchanged for cash or being repaid in full. Impaired assets are written down to expected net present realisable value based on debt servicing ability and value estimates for collateral, if any. Assets which, at the choice of the debtor, can be exchanged for cash within short notice, are never valued above the nominal repayment value. Investments in equities and other investments where there is no market observable input are valued based on gathered information related to the financial status of the assets, the value of the underlying assets of the company and recent transactions in the market or for comparable assists, if any. Specification of financial instruments divided by valuation techniques 2022 Assets Level 1 Level 2 Level 3 Total Securities and financial trading instruments 63,114 - 2,905 66,018 Total 63,114 - 2,905 66,018 Liabilities Securities and financial trading instruments (short positions) 6,540 - - 6,540 Total 6,540 - - 6,540 2021 Assets Level 1 Level 2 Level 3 Total Securities and financial trading instruments 541,194 - 2,789 543,983 Total 541,194 - 2,789 543,983 Liabilities Securities and financial trading instruments (short positions) 12,951 - - 12,951 Total 12,951 - - 12,951 Level 3 financial instruments (non-current assets) The table below show a more detailed description of level 3 financial instruments. 2022 2021 Balance as of 1 January 2,789 2,944 Additions/purchase of shares 116 -155 Disposal of shares - - Balance as of 31 December 2,905 2,789", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-33": { "value": "Note 12 \u2013 Fair value measurement of financial assets and liabilities Financial assets 2022 2021 Financial instruments at fair value through profit and loss 66,018 543,983 Receivables 2,241,697 1,392,296 Cash and bank deposits 831,954 1,388,478 Total financial assets 3,139,669 3,324,756 Financial liabilities Financial instruments at fair value through profit and loss 6,540 12,951 Liabilities to customers and stockbrokers 1,598,168 909,308 Other current liabilities 805,262 1,481,912 Total financal liabilities 2,409,970 2,404,171 Determination of fair value For financial instruments traded in active markets, the determination of fair values of financial assets and financial liabilities is based on quoted market prices or dealer price quotations. For all other financial instruments, fair value is determined using valuation techniques. Valuation techniques include net present value techniques, the discounted cash flow method and valuation models. The Group uses widely recognised valuation models for determining fair values of financial instruments. The output of a model is always an estimate or approximation of a value that cannot be determined with certainty, and valuation techniques employed may not fully reflect all factors relevant to the positions the Group holds. Valuations are therefore adjusted, where appropriate, to allow for additional factors including model risks, liquidity risk and counterparty credit risk. Based on the established fair value and the related controls and procedures applied, management believes that these valuation adjustments are necessary and appropriate to fairly state the values of financial instruments carried at fair value on the balance sheet. Fair value measurement method Level 1: Quoted marked prices For financial instruments traded in active markets, fair values are based on quoted market prices or dealer price quotations. All shares and bonds at this level are held as part of bonds and risk trading and are all made within large volume and high liquidity markets and objects. Only those positions with high volumes and high liquidity will be placed at this level. Level 2: Valuation techniques with market observable input For financial instruments where fair value measurement inputs are other than quoted prices included within level 1, that are observable for the asset or liability, either directly (i.e., prices) or indirectly (i.e., derived from prices). Level 3: Valuation techniques with non\u2011market observable input Financial assets valued without access to market observable input is generally valued at acquisition cost as these assets are derived through our ordinary business. The assets are valued for impairment based on assumptions for the timing and probability of the asset being exchanged for cash or being repaid in full. Impaired assets are written down to expected net present realisable value based on debt servicing ability and value estimates for collateral, if any. Assets which, at the choice of the debtor, can be exchanged for cash within short notice, are never valued above the nominal repayment value. Investments in equities and other investments where there is no market observable input are valued based on gathered information related to the financial status of the assets, the value of the underlying assets of the company and recent transactions in the market or for comparable assists, if any. Specification of financial instruments divided by valuation techniques 2022 Assets Level 1 Level 2 Level 3 Total Securities and financial trading instruments 63,114 - 2,905 66,018 Total 63,114 - 2,905 66,018 Liabilities Securities and financial trading instruments (short positions) 6,540 - - 6,540 Total 6,540 - - 6,540 2021 Assets Level 1 Level 2 Level 3 Total Securities and financial trading instruments 541,194 - 2,789 543,983 Total 541,194 - 2,789 543,983 Liabilities Securities and financial trading instruments (short positions) 12,951 - - 12,951 Total 12,951 - - 12,951 Level 3 financial instruments (non-current assets) The table below show a more detailed description of level 3 financial instruments. 2022 2021 Balance as of 1 January 2,789 2,944 Additions/purchase of shares 116 -155 Disposal of shares - - Balance as of 31 December 2,905 2,789", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-34": { "value": "Note 13 \u2013 Hedging of net assets of foreign operations As of 31 December 2022, the Group had the following amounts in hedging instruments: Currency Bank accounts FX-forwards in NOK DKK 43,270 - 61,175 EUR 702 -2,000 -13,644 GBP 1,760 -8,000 -73,971 SEK 169,301 -400,000 -218,079 SGD 313 -2,000 -12,402 USD -952 -23,000 -236,102 The Group hedges the carrying amount of net assets of the foreign operations by use of bank accounts and FX forward contracts. It is the FX risk of the carrying amount of equity values that is hedged. In 2022, the hedging instruments had a loss of NOK 12.9m net of tax, which is recognised in other comprehensive income.", "dimensions": { "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-302": { "value": "Note 14 \u2013 Goodwill, acquisitions and non-controlling interests The carrying amount of goodwill was NOK 93,308 as of 31 December 2022 (2021: NOK 93,308). The goodwill has been tested for impairment in line with the policy set out in Note 1. No impairment charge has been booked in 2022 (2021: No impairment charge). The goodwill originates from the ABG merger in 2001 and the acquisition of Vika Project Finance AS in 2017. The cash-generating-unit (\u201cCGU\u201d) for the ABG merger is assessed as the complete operations of ABG Sundal Collier ASA. The CGU for the acquisition of Vika Project Finance AS is the cash flows from the legal entity of Vika Project Finance. Value in use is based on approved budgets and a constant growth model discounted by the weighted average cost of capital. 2022 2021 ABG VPF Sum ABG VPF Sum Cost 34,870 58,438 93,308 34,870 58,438 93,308 Accumulated impairment losses 0 0 0 0 0 0 Balance at end of year 34,870 58,438 93,308 34,870 58,438 93,308 Cost ABG VPF Sum ABG VPF Sum Balance at beginning of year 34,870 58,438 93,308 34,870 58,438 93,308 Addition amounts recognised from business combinations during the year 0 0 0 0 0 0 Balance at end of year 34,870 58,438 93,308 34,870 58,438 93,308 Equity attributable to non-controlling interests 2022 2021 Balance at beginning of year 19,764 89,920 Comphrensive income to non-controlling interests 11,752 17,224 Payment to shareholders -23,920 -87,379 Balance at end of year 7,596 19,764 Total revenues, profit before tax and net cash flow for ABG Sundal Collier Fastena AB was in 2022 respect- ively 26m NOK, 9m NOK and -16m NOK, whereas total assets and equity was 36m NOK and 26m NOK.", "dimensions": { "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-35": { "value": "Note 14 \u2013 Goodwill, acquisitions and non-controlling interests The carrying amount of goodwill was NOK 93,308 as of 31 December 2022 (2021: NOK 93,308). The goodwill has been tested for impairment in line with the policy set out in Note 1. No impairment charge has been booked in 2022 (2021: No impairment charge). The goodwill originates from the ABG merger in 2001 and the acquisition of Vika Project Finance AS in 2017. The cash-generating-unit (\u201cCGU\u201d) for the ABG merger is assessed as the complete operations of ABG Sundal Collier ASA. The CGU for the acquisition of Vika Project Finance AS is the cash flows from the legal entity of Vika Project Finance. Value in use is based on approved budgets and a constant growth model discounted by the weighted average cost of capital. 2022 2021 ABG VPF Sum ABG VPF Sum Cost 34,870 58,438 93,308 34,870 58,438 93,308 Accumulated impairment losses 0 0 0 0 0 0 Balance at end of year 34,870 58,438 93,308 34,870 58,438 93,308 Cost ABG VPF Sum ABG VPF Sum Balance at beginning of year 34,870 58,438 93,308 34,870 58,438 93,308 Addition amounts recognised from business combinations during the year 0 0 0 0 0 0 Balance at end of year 34,870 58,438 93,308 34,870 58,438 93,308 Equity attributable to non-controlling interests 2022 2021 Balance at beginning of year 19,764 89,920 Comphrensive income to non-controlling interests 11,752 17,224 Payment to shareholders -23,920 -87,379 Balance at end of year 7,596 19,764 Total revenues, profit before tax and net cash flow for ABG Sundal Collier Fastena AB was in 2022 respect- ively 26m NOK, 9m NOK and -16m NOK, whereas total assets and equity was 36m NOK and 26m NOK.", "dimensions": { "concept": "ifrs-full:DisclosureOfGoodwillExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-303": { "value": "
Note 15 \u2013 Fixed assets
Other intangible
assets
Office equipment
and fittings
Acquisition cost as of 1 January 2022 61,720 125,654
FX-adjustment -1,030 445
Additions 4,862 16,313
Acquisition cost as of 31 December 2022 65,552 142,412
Accumulated depreciation as of 1 January 2022 31,974 68,758
FX-adjustment -806 126
Depreciation 9,390 13,892
Accumulated depreciation as of 31 December 2022 40,558 82,776
Carrying amount as of 1 January 2022 29,746 56,895
Carrying amount as of 31 December 2022 24,994 59,636
Depreciation rates (linear method) 12.5 - 20% 12.5 - 33%
Other intangible
assets
Office equipment
and fittings
Acquisition cost as of 1 January 2021 61,326 99,115
FX-adjustment -2,429 -2,989
Additions 2,823 29,528
Acquisition cost as of 31 December 2021 61,720 125,654
Accumulated depreciation as of 1 January 2021 23,911 60,033
FX-adjustment -1,542 -1,047
Depreciation 9,605 9,772
Accumulated depreciation as of 31 December 2021 31,974 68,758
Carrying amount as of 1 January 2021 37,414 39,081
Carrying amount as of 31 December 2021 29,746 56,896
Depreciation rates (linear method) 12.5 - 20% 12.5 - 33%
", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-323": { "value": "Note 15 \u2013 Fixed assets Other intangible assets Office equipment and fittings Acquisition cost as of 1 January 2022 61,720 125,654 FX-adjustment -1,030 445 Additions 4,862 16,313 Acquisition cost as of 31 December 2022 65,552 142,412 Accumulated depreciation as of 1 January 2022 31,974 68,758 FX-adjustment -806 126 Depreciation 9,390 13,892 Accumulated depreciation as of 31 December 2022 40,558 82,776 Carrying amount as of 1 January 2022 29,746 56,895 Carrying amount as of 31 December 2022 24,994 59,636 Depreciation rates (linear method) 12.5 - 20% 12.5 - 33% Other intangible assets Office equipment and fittings Acquisition cost as of 1 January 2021 61,326 99,115 FX-adjustment -2,429 -2,989 Additions 2,823 29,528 Acquisition cost as of 31 December 2021 61,720 125,654 Accumulated depreciation as of 1 January 2021 23,911 60,033 FX-adjustment -1,542 -1,047 Depreciation 9,605 9,772 Accumulated depreciation as of 31 December 2021 31,974 68,758 Carrying amount as of 1 January 2021 37,414 39,081 Carrying amount as of 31 December 2021 29,746 56,896 Depreciation rates (linear method) 12.5 - 20% 12.5 - 33%", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-36": { "value": "Note 15 \u2013 Fixed assets Other intangible assets Office equipment and fittings Acquisition cost as of 1 January 2022 61,720 125,654 FX-adjustment -1,030 445 Additions 4,862 16,313 Acquisition cost as of 31 December 2022 65,552 142,412 Accumulated depreciation as of 1 January 2022 31,974 68,758 FX-adjustment -806 126 Depreciation 9,390 13,892 Accumulated depreciation as of 31 December 2022 40,558 82,776 Carrying amount as of 1 January 2022 29,746 56,895 Carrying amount as of 31 December 2022 24,994 59,636 Depreciation rates (linear method) 12.5 - 20% 12.5 - 33% Other intangible assets Office equipment and fittings Acquisition cost as of 1 January 2021 61,326 99,115 FX-adjustment -2,429 -2,989 Additions 2,823 29,528 Acquisition cost as of 31 December 2021 61,720 125,654 Accumulated depreciation as of 1 January 2021 23,911 60,033 FX-adjustment -1,542 -1,047 Depreciation 9,605 9,772 Accumulated depreciation as of 31 December 2021 31,974 68,758 Carrying amount as of 1 January 2021 37,414 39,081 Carrying amount as of 31 December 2021 29,746 56,896 Depreciation rates (linear method) 12.5 - 20% 12.5 - 33%", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-304": { "value": "Note 16 \u2013 Investments in associated companies
2022
Carrying Carrying
Ownership amount Investment Net result Received amount
Entity
Industry
interest 01.01.2022 in 2022 2022 dividend 31.12.2022
Kameo AS
Crowdfunding
27.74 %
35,606
0
-5,690
0
29,916
Novier Property Group AB
Property
20.35 %
12,448
0
-775
1,666
10,006
Total
48,053
0
-6,465
1,666
39,922
2021
Carrying Carrying
Ownership amount Investment Net result Received amount
Entity
Industry
interest 01.01.2021 in 2021 2021 dividend 31.12.2021
Kameo AS
Nordier Property Group AB,
Crowdfunding
27.74 %
41,606
0
-6,000
0
35,606
Sweden
Property
38.56 %
10,348
0
2,100
0
12,448
Total
51,953
0
-3,900
0
48,053
Callum A summary of the financial information of Kameo and Novier Property Group AB: 2022 Assets Liabilities Equity Revenues Result for the year Kameo AS 52,893 8,551 44,432 40,849 -20,511 Novier Property Group AB 74,228 53,126 21,102 147,870 -1,846 2021 Assets Liabilities Equity Revenues Result for the year Kameo AS 71,275 6,013 65,261 30,490 -21,837 Nordier Property Group AB, Sweden 34,131 16,341 15,981 64,899 5,547 Kameo AS and Novier Property AB are unlisted companies and are recognised within the Group accounts using the equity method. ABGSC has received revenue from Kameo AS for services in 2022 of TNOK 660 (TNOK 823 in 2021).", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-37": { "value": "Note 16 \u2013 Investments in associated companies 2022 Carrying Carrying Ownership amount Investment Net result Received amount Entity Industry interest 01.01.2022 in 2022 2022 dividend 31.12.2022 Kameo AS Crowdfunding 27.74 % 35,606 0 -5,690 0 29,916 Novier Property Group AB Property 20.35 % 12,448 0 -775 1,666 10,006 Total 48,053 0 -6,465 1,666 39,922 2021 Carrying Carrying Ownership amount Investment Net result Received amount Entity Industry interest 01.01.2021 in 2021 2021 dividend 31.12.2021 Kameo AS Nordier Property Group AB, Crowdfunding 27.74 % 41,606 0 -6,000 0 35,606 Sweden Property 38.56 % 10,348 0 2,100 0 12,448 Total 51,953 0 -3,900 0 48,053 A summary of the financial information of Kameo and Novier Property Group AB: 2022 Assets Liabilities Equity Revenues Result for the year Kameo AS 52,893 8,551 44,432 40,849 -20,511 Novier Property Group AB 74,228 53,126 21,102 147,870 -1,846 2021 Assets Liabilities Equity Revenues Result for the year Kameo AS 71,275 6,013 65,261 30,490 -21,837 Nordier Property Group AB, Sweden 34,131 16,341 15,981 64,899 5,547 Kameo AS and Novier Property AB are unlisted companies and are recognised within the Group accounts using the equity method. ABGSC has received revenue from Kameo AS for services in 2022 of TNOK 660 (TNOK 823 in 2021).", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-324": { "value": "Note 17 \u2013 Other receivables and liabilities 2022 2021 Prepaid costs 62,347 46,207 Not yet invoiced revenues and project-costs 112,991 61,057 Prepaid taxes 40,648 0 Other receivables 17,442 13,682 Total other receivables 233,428 120,946 Amounts due to partners/employees (incl. national insurance contribution) 503,028 1,094,832 Accrued costs and other short-term liabilities 39,274 35,969 Total other liabilities 542,302 1,130,801", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-330": { "value": "Note 17 \u2013 Other receivables and liabilities 2022 2021 Prepaid costs 62,347 46,207 Not yet invoiced revenues and project-costs 112,991 61,057 Prepaid taxes 40,648 0 Other receivables 17,442 13,682 Total other receivables 233,428 120,946 Amounts due to partners/employees (incl. national insurance contribution) 503,028 1,094,832 Accrued costs and other short-term liabilities 39,274 35,969 Total other liabilities 542,302 1,130,801", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-38": { "value": "Note 18 \u2013 Guarantees and mortgages 2022 2021 Shares/bonds 99,401 579,086 Net receivables 410,102 362,042 Total assets pledged as collateral 509,503 941,128 Carrying amount of mortgaged liabilities 0 0 The Group has pledged shares and receivables (net of corresponding debt) as collateral for the bank overdraft liability. As of 31 December 2022, the Group has no bank overdraft, but has withdrawn amount on some currency accounts within the Group account.", "dimensions": { "concept": "ifrs-full:DisclosureOfCollateralExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-39": { "value": "Note 19 \u2013 Accounts receivables 2022 2021 Gross accounts receivables 1,419,128 918,520 Allowance for doubtful accounts -425 -1,562 Net accounts receivables 1,418,702 916,957", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-305": { "value": "
Note 20 \u2013 Cash and bank deposits and funds
on client accounts
Foreign currency holdings have been valued at the exchange rate as of 31 December. Included in the
balance of cash and bank deposits are amounts of restricted cash of NOK 486m (NOK 310m in 2021).
ABGSC has bank overdraft facilities with a total limit of NOK 1,000m (NOK 1,000m in 2021). Gross funds on
client accounts and corresponding client debt are not included in the balance sheet. Net funds on client
accounts are included in the cash and bank deposits in the financial statement.
2022 2021
Gross client funds 1,098,699 920,069
Gross client debt 1,040,750 911,163
Net funds on client accounts 57,950 8,906
", "dimensions": { "concept": "ifrs-full:DisclosureOfDepositsFromCustomersExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-325": { "value": "Note 20 \u2013 Cash and bank deposits and funds on client accounts Foreign currency holdings have been valued at the exchange rate as of 31 December. Included in the balance of cash and bank deposits are amounts of restricted cash of NOK 486m (NOK 310m in 2021). ABGSC has bank overdraft facilities with a total limit of NOK 1,000m (NOK 1,000m in 2021). Gross funds on client accounts and corresponding client debt are not included in the balance sheet. Net funds on client accounts are included in the cash and bank deposits in the financial statement. 2022 2021 Gross client funds 1,098,699 920,069 Gross client debt 1,040,750 911,163 Net funds on client accounts 57,950 8,906", "dimensions": { "concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-40": { "value": "Note 20 \u2013 Cash and bank deposits and funds on client accounts Foreign currency holdings have been valued at the exchange rate as of 31 December. Included in the balance of cash and bank deposits are amounts of restricted cash of NOK 486m (NOK 310m in 2021). ABGSC has bank overdraft facilities with a total limit of NOK 1,000m (NOK 1,000m in 2021). Gross funds on client accounts and corresponding client debt are not included in the balance sheet. Net funds on client accounts are included in the cash and bank deposits in the financial statement. 2022 2021 Gross client funds 1,098,699 920,069 Gross client debt 1,040,750 911,163 Net funds on client accounts 57,950 8,906", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-41": { "value": "Note 21 \u2013 Earnings per share Basic earnings per share 2022 2021 Profit for the year attributable to the owners of the parent 270,258 759,888 Average number of outstanding shares less own shares Numbers in 1,000 468,502 449,024 Basic earnings per share 0.58 1.69 Diluted earnings per share Profit for the year attributable to the owners of the parent 270,258 759,888 Interest on forward contracts 5,659 4,160 Numerator diluted EPS 275,917 764,048 Average number of outstanding shares Numbers in 1,000 478,083 470,747 Average number of own shares Numbers in 1,000 -9,581 -21,723 Average number of shares on forward contracts Numbers in 1,000 88,768 101,334 Diluted average number of shares Numbers in 1,000 557,270 550,358 Diluted earnings per share 0.50 1.39", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-306": { "value": "Note 22 \u2013 Shareholder information As of 31 December 2022, there are a total of 483,343,195 (470,747,095 as of 31 December 2021) shares outstanding at a face value of NOK 0.23 in the Company. All shares have equal voting rights, and all shares have the same right to dividends. The Company has forward agreements with partners purchasing a total of 81,775,700 (101,510,600 as of 31 December 2021) shares from the company with settlement in 2023- 2028. The Company owns 5,668,978 treasury shares at year-end, a decrease of 13,701,994 shares from the beginning of the year. The Company has authorisation to repurchase its shares in the market or to issue new shares. In 2022, the Company issued 12,596,100 new shares at a total of NOK 16,31,008. The Company also purchased 800,000 shares from departing partners at a total of NOK 5,426,970 and sold 21,366,867 shares to partners at NOK 35,909,132 either cash purchase or related to previous forward agreements, and to specially identified staff who according to local regulations must purchase shares as part of their variable compensation. The Company purchased 6,864,873 shares in structured buy-back offers at NOK 55,195,262. Partners of the Group may purchase partner shares, which are settled in cash or financed up to a 5-year period carried through by using a forward contract. Partner shares are offered at market price, with a 15% price adjustment reflecting several severe restrictions with regards to the selling (or purchasing) of these shares. Overview of shareholders as of 31 December 2022 (registered in VPS as of 3 January 2023) Shareholder Number of shares Share Sanden Equity AS * 39,082,233 8.1% Skandinaviska Enskilda Banken AB (nominee) 14,000,000 2.9% Landkreditt Utbytte 13,200,000 2.7% Erling Neby AS 12,600,000 2.6% Giotto AS ** 9,783,000 2.0% Goldman Sachs International (nominee) 9,032,358 1.9% State Street Bank (nominee) 7,713,625 1.6% State Street Bank (nominee) 6,812,800 1.4% Verdipapirfondet First Veritas 6,520,040 1.3% Citibank (nominee) 6,238,901 1.3% Hausta Investor AS 5,757,518 1.2% ABG Sundal Collier Holding ASA (own shares) 5,668,978 1.2% Avanza Bank AB (nominee) 5,542,194 1.1% A/S Skarv 5,500,000 1.1% Brown Brothers Harriman (nominee) 5,002,191 1.0% Peter Schofield 4,623,000 1.0% Hans \u00d8yvind Haukeli 4,500,000 0.9% KLP AksjeNorge Indeks 4,348,274 0.9% Nordnet Bank AB (nominee) 4,260,147 0.9% State Street Bank (nominee) 4,187,054 0.9% Total top 20 174,372,313 36.1% Other 308,970,882 63.9% Total 483,343,195 100.0% * Jan Petter Collier, who is a board member in ABG Sundal Collier Holding ASA, and family own a total of 40,538,000 shares including shares owned by Sanden Equity AS ** Knut Brundtland, who is chairman of the board in ABG Sundal Collier Holding ASA, and family own a total of 11,583,000 shares plus 2,500,000 shares on a forward contract, including shares owned by Giotto AS and Piero AS", "dimensions": { "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-42": { "value": "Note 22 \u2013 Shareholder information As of 31 December 2022, there are a total of 483,343,195 (470,747,095 as of 31 December 2021) shares outstanding at a face value of NOK 0.23 in the Company. All shares have equal voting rights, and all shares have the same right to dividends. The Company has forward agreements with partners purchasing a total of 81,775,700 (101,510,600 as of 31 December 2021) shares from the company with settlement in 2023- 2028. The Company owns 5,668,978 treasury shares at year-end, a decrease of 13,701,994 shares from the beginning of the year. The Company has authorisation to repurchase its shares in the market or to issue new shares. In 2022, the Company issued 12,596,100 new shares at a total of NOK 16,31,008. The Company also purchased 800,000 shares from departing partners at a total of NOK 5,426,970 and sold 21,366,867 shares to partners at NOK 35,909,132 either cash purchase or related to previous forward agreements, and to specially identified staff who according to local regulations must purchase shares as part of their variable compensation. The Company purchased 6,864,873 shares in structured buy-back offers at NOK 55,195,262. Partners of the Group may purchase partner shares, which are settled in cash or financed up to a 5-year period carried through by using a forward contract. Partner shares are offered at market price, with a 15% price adjustment reflecting several severe restrictions with regards to the selling (or purchasing) of these shares. Overview of shareholders as of 31 December 2022 (registered in VPS as of 3 January 2023) Shareholder Number of shares Share Sanden Equity AS * 39,082,233 8.1% Skandinaviska Enskilda Banken AB (nominee) 14,000,000 2.9% Landkreditt Utbytte 13,200,000 2.7% Erling Neby AS 12,600,000 2.6% Giotto AS ** 9,783,000 2.0% Goldman Sachs International (nominee) 9,032,358 1.9% State Street Bank (nominee) 7,713,625 1.6% State Street Bank (nominee) 6,812,800 1.4% Verdipapirfondet First Veritas 6,520,040 1.3% Citibank (nominee) 6,238,901 1.3% Hausta Investor AS 5,757,518 1.2% ABG Sundal Collier Holding ASA (own shares) 5,668,978 1.2% Avanza Bank AB (nominee) 5,542,194 1.1% A/S Skarv 5,500,000 1.1% Brown Brothers Harriman (nominee) 5,002,191 1.0% Peter Schofield 4,623,000 1.0% Hans \u00d8yvind Haukeli 4,500,000 0.9% KLP AksjeNorge Indeks 4,348,274 0.9% Nordnet Bank AB (nominee) 4,260,147 0.9% State Street Bank (nominee) 4,187,054 0.9% Total top 20 174,372,313 36.1% Other 308,970,882 63.9% Total 483,343,195 100.0% * Jan Petter Collier, who is a board member in ABG Sundal Collier Holding ASA, and family own a total of 40,538,000 shares including shares owned by Sanden Equity AS ** Knut Brundtland, who is chairman of the board in ABG Sundal Collier Holding ASA, and family own a total of 11,583,000 shares plus 2,500,000 shares on a forward contract, including shares owned by Giotto AS and Piero AS", "dimensions": { "concept": "abgsundalcollier:DisclosureOfShareholderInformation", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-43": { "value": "Note 23 \u2013 Forward contracts for ABG shares held by partners of the Group Partners of the Group held forward contracts for 81,775,700 shares as of 31 December 2022. The forward contracts are for settlement in 2023 \u2013 2028. Based on settlement on the termination date, the number of shares under these contracts that will be issued in the following years, and the lowest and highest settlement price for the shares, are noted below. The settlement price will be adjusted to reflect any dividends paid prior to settlement. The interest element of the forward contract will also lead to an adjustment of the settlement price in cases where the contract is settled prior to the original expiry date. Expiry year Number of shares Lowest exercise price (NOK per share) Highest exercise price (NOK per share) Volume weighted average exercise price (NOK per share) 2023 9,440,000 1.77 2.74 2.55 2024 30,321,700 0.96 1.65 1.22 2025 15,870,000 0.31 2.83 0.44 2026 12,934,000 6.11 8.69 6.25 2027 11,410,000 6.84 7.88 6.88 2028 1,800,000 6.11 6.11 6.11 Total 81,775,700 The exercise price is adjusted for paid dividend after the partners purchased the shares on forward contracts. The stated high/low and average prices have not been adjusted for the proposed final payment to shareholders of NOK 0.50 per share. Restrictions on shares As of 31 December 2022, partners of ABGSC held a total of 105,120,711 shares (registered in VPS) in the Company. These shares are subject to certain material restrictions. A total of 22,444,664 shares are held as \u201cPartner Shares\u201d and regulated by the Partnership Agreement. In addition, all shares on forward contracts are defined as \u201cPartner Shares\u201d.", "dimensions": { "concept": "abgsundalcollier:DisclosureOfForwardContractsForAbgSharesHeldByPartnersOfTheGroup", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-307": { "value": "
Note 24 \u2013 Related parties
The Group\u2019s ultimate parent company is ABG Sundal Collier Holding ASA. Subsidiaries, 100% controlled
unless stated otherwise, are listed in the following table:
\u2022 ABG Sundal Collier ASA
\u2022 ABG Sundal Collier AB
\u2022 ABG Sundal Collier Crowd AB
\u2022 ABG Sundal Collier Eiendom AS
\u2022 ABG Sundal Collier Fastena AB (50% ownership)
\u2022 ABG Sundal Collier Fastena Asset Management AB (50% ownership)
\u2022 ABG Sundal Collier Finance & Advisory AB
\u2022 ABG Sundal Collier Finance & Advisory AS
\u2022 ABG Sundal Collier Holdings Inc.
\u2022 ABG Sundal Collier Inc.
\u2022 ABG Sundal Collier LLP
\u2022 ABG Sundal Collier Ltd
\u2022 ABG Sundal Collier Pte. Ltd.
\u2022 Lagerselskapet Holding AS and subsidiaries
\u2022 Sundal Collier & Co AS
\u2022 Vika Asset Management AS
\u2022 Vika Business Management AS
\u2022 Vika Project Finance AS
", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-44": { "value": "Note 24 \u2013 Related parties The Group\u2019s ultimate parent company is ABG Sundal Collier Holding ASA. Subsidiaries, 100% controlled unless stated otherwise, are listed in the following table: \u2022 ABG Sundal Collier ASA \u2022 ABG Sundal Collier AB \u2022 ABG Sundal Collier Crowd AB \u2022 ABG Sundal Collier Eiendom AS \u2022 ABG Sundal Collier Fastena AB (50% ownership) \u2022 ABG Sundal Collier Fastena Asset Management AB (50% ownership) \u2022 ABG Sundal Collier Finance & Advisory AB \u2022 ABG Sundal Collier Finance & Advisory AS \u2022 ABG Sundal Collier Holdings Inc. \u2022 ABG Sundal Collier Inc. \u2022 ABG Sundal Collier LLP \u2022 ABG Sundal Collier Ltd \u2022 ABG Sundal Collier Pte. Ltd. \u2022 Lagerselskapet Holding AS and subsidiaries \u2022 Sundal Collier & Co AS \u2022 Vika Asset Management AS \u2022 Vika Business Management AS \u2022 Vika Project Finance AS", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-45": { "value": "Note 25 \u2013 Legal matters / disputes In 2014, ABGSC acted as co-lead manager in connection with the IPO of OW Bunker A/S (\u201cOWB\u201d). OWB went bankrupt in November 2014. A group of institutional investors have issued a writ of summons against the OWB bankruptcy estate and several other co-defendants. The OWB bankruptcy estate as well as other parties in the complexes have as a precaution submitted a series of conditioned recourse claims against the joint lead managers, ABGSC, a law firm and the auditor indemnifying the OWB bankruptcy estate for any loss they may suffer if the prospectus is not deemed to be true and fair and the OWB bankruptcy estate is found to be liable in this respect. ABGSC\u2019s part of any claim is estimated to a maximum of DKK 37m. ABGSC considers the claim to be unfounded and has not made any provisions. In the normal course of business, the Group will from time to time be involved in minor complaints with various parties that will have no material impact on the Group\u2019s overall financial position", "dimensions": { "concept": "abgsundalcollier:DisclosureOfLegalMattersAndDisputes", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-46": { "value": "Note 26 \u2013 Significant subsequent events In February, the Board of Directors proposed a payment to the shareholders of NOK 0.50 per share, equal to NOK 248.7m including shares issued during 2023", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-308": { "value": "
Rusel\u00f8kkveien 26, 8th floor
NO-0251 Oslo
", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "fact-47": { "value": "Rusel\u00f8kkveien 26, 8th floor NO-0251 Oslo ", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } } } }