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Note 1 \u2013 Accounting policies
General information
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
ABG Sundal Collier Holding ASA (\u201cthe Company\u201d) is a public limited company and its head office is in
investee unilaterally. The Group considers all relevant facts and circumstances in assessing whether the
Vika, Oslo in Norway. The Company together with is subsidiaries (\u201cABGSC\u201d or \u201cthe Group\u201d) provides
company\u2019s voting rights in an investee are sufficient to give it power, including:
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
\u2022 Potential voting rights held by the Group, other vote holders and other parties,
Exchange.
\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
The consolidated financial statements comprise ABG Sundal Collier Holding ASA and its subsidiaries. The
ability to direct the relevant activities at the time that decisions need to be made, including voting
consolidated financial statements are presented in Norwegian kroner (NOK), which is the functional
patterns at previous shareholder\u2019s meetings.
currency of the Company. Except as indicated, the amounts presented have been rounded to the nearest
thousand.
See Note 24 in the consolidated financial statement for a complete list of subsidiaries.
The consolidated financial statements for the Group for the year 2024 were approved by the Board of
Associates are those entities for which the Group has significant influence, which is the power to
Directors of ABG Sundal Collier Holding ASA on 26 March 2025.
participate in (but not control) the financial and operating policy decisions of the associates to obtain
benefits from its activities. Significant influence generally exists when the Group controls between 20% and
Basis of preparation
50% of the voting power of the investee.
The consolidated financial statements for the Group are prepared in accordance with the International
Investments in associates are accounted for using the equity method and are initially recognised at cost.
Financial Reporting Standards (IFRS) published by International Accounting Standards Board (IASB) and
The investments include goodwill identified on acquisition, net of any accumulated impairment losses. The
all interpretations from the Financial Reporting Interpretations Committee (IFRIC), which have been
consolidated financial statements include the Group\u2019s share of the total recognised gains and losses of
endorsed by the EU commission for adoption within the EU as well as additional Norwegian reporting
associates, from the date that significant influence commences until the date that significant influence
requirements pursuant to the Norwegian Accounting Act. The accounting policies applied to the
ceases. If the Group\u2019s share of losses exceeds its interest in an associate, the carrying amount of that
consolidated financial statements are described below. The policies have been applied in the same
associate is valued at zero and recognition of further losses is ceased. If the associate subsequently
manner in all presented periods, unless otherwise stated.
reports profits, the Group resumes recognizing its share of profits only after its share of profits equals the
The consolidated financial statements are prepared on the historical cost basis, except for certain financial
share of losses not recognised.
assets. Shares and equity instruments, derivatives, short positions, bonds, and other debt instruments are
See Note 16 in the consolidated financial statement for a reconciliation of investments in associated
measured at fair value through profit or loss.
companies.
ABGSC\u2019s consolidated financial statements comprise the parent company ABG Sundal Collier Holding
The purchase method is applied when accounting for business combinations. Companies which have been
ASA and companies in which ABG Sundal Collier Holding ASA has a controlling interest.
bought or sold during the year are included in the consolidated financial statements from the date when
Control is achieved when the Group:
control is achieved and until the date when control ceases.
\u2022 has power over the investee,
All Group-internal transactions and intercompany balances, including internal profits and unrealised gains
\u2022 is exposed, or has rights, to variable returns from its involvement with the investee, and
and losses, have been eliminated.
\u2022 can use its power to affect its returns.
The Group reassesses whether it controls an investee if facts and circumstances indicate that there are
changes to one or more of the elements listed above.
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 products levels: Corporate Financing, M&A and Advisory and Brokerage 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. 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 Sundal Collier & Co silent partnership \u2022 ABG Project Finance AS is the principal partner in ABG Project Finance silent partnership The silent partnerships\u2019 accounts are fully incorporated in the financial statements of the principal partner. The partner\u2019s share of the profit is 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. \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 \u201cImpairment of financial assets\u201d. 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 a contract 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. 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 cost 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 \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) 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 \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 considering any collateral held by the Group). 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 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 effect 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 considering any discount or premium on the issue and fees and costs 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 hedges. 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 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-off 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 bankruptcy proceedings. Financial assets written off may still be subject to enforcement activities under the Group\u2019s recovery procedures, considering 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 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. 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. Employee remuneration Remuneration to employees in the form of salaries, paid holidays, other paid absence, other current remuneration and similar items are recognized at the rate they are earned. The Group reports any expense for variable remuneration as personnel expenses, which are recognized at the rate it is accrued, meaning when it is linked to a contract or when there is an established practice that creates an obligation. Guaranteed variable remuneration is recognised as an expense as it is earned and is paid only in connection with new recruitments, the period over which it is earned is limited to one year. 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:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-1": { "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 2024 were approved by the Board of Directors of ABG Sundal Collier Holding ASA on 26 March 2025.", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-310": { "value": "ABG Sundal Collier Holding ASA", "dimensions": { "concept": "ifrs-full:NameOfUltimateParentOfGroup", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-330": { "value": "ABG Sundal Collier Holding ASA", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-338": { "value": "ABG Sundal Collier Holding ASA", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-331": { "value": "Oslo", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-311": { "value": "Norway", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-329": { "value": "Norway", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-313": { "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": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-332": { "value": "ASA", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-312": { "value": "The consolidated financial statements for the Group for the year 2024 were approved by the Board of Directors of ABG Sundal Collier Holding ASA on 26 March 2025.", "dimensions": { "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-314": { "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 accounting policies applied to the consolidated financial statements are described below. The policies have been applied in the same manner in all presented periods, unless otherwise stated. ", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-2": { "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 accounting policies applied to the consolidated financial statements are described below. The policies have been applied in the same manner in all presented periods, unless otherwise stated. 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 are measured at fair value through profit or loss. 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 can use its power to affect its returns. The Group reassesses whether 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 relevant facts and circumstances in assessing whether 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 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 total recognised gains and losses of 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. ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-333": { "value": "The accounting policies applied to the consolidated financial statements are described below. The policies have been applied in the same manner in all presented periods, unless otherwise stated. ", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-315": { "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": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-6": { "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 products levels: Corporate Financing, M&A and Advisory and Brokerage and Research. See Note 3 for financial segment reporting", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-4": { "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": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-5": { "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 Sundal Collier & Co silent partnership \u2022 ABG Project Finance AS is the principal partner in ABG Project Finance silent partnership The silent partnerships\u2019 accounts are fully incorporated in the financial statements of the principal partner. The partner\u2019s share of the profit is 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": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-3": { "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": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-7": { "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": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-8": { "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 cost 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 \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 \u201cImpairment of financial assets\u201d. 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 a contract 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": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-9": { "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": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-11": { "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 \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 considering 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-off 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 bankruptcy proceedings. Financial assets written off may still be subject to enforcement activities under the Group\u2019s recovery procedures, considering 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 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": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-316": { "value": "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 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 effect 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 considering 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. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-334": { "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 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 effect 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 considering 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": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-10": { "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 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 effect 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": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-12": { "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 considering 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": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-318": { "value": "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 hedges. 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. 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. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-13": { "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": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-335": { "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": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-317": { "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": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-14": { "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": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-15": { "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 hedges. 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": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-16": { "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": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-17": { "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": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-319": { "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": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-299": { "value": "Employee remuneration Remuneration to employees in the form of salaries, paid holidays, other paid absence, other current remuneration and similar items are recognized at the rate they are earned. The Group reports any expense for variable remuneration as personnel expenses, which are recognized at the rate it is accrued, meaning when it is linked to a contract or when there is an established practice that creates an obligation. Guaranteed variable remuneration is recognised as an expense as it is earned and is paid only in connection with new recruitments, the period over which it is earned is limited to one year. 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": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-18": { "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 earn. 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": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-19": { "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:
2024
2023
Norway
1,011,036
944,245
Sweden
652,195
495,536
Denmark
112,786
102,464
International
156,782
164,486
Total
1,932,799
1,706,732
", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-21": { "value": "Note 5 \u2013 Risk management Risk management is an integral part of ABGSC\u2019s 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": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-22": { "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's 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's interest rate risk is limited due to the modest volume of long-term balance sheet investments. Foreign currency risk ABGSC's 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
Net
position in
foreign
Assets
Liabilities
currency
NOK
SEK
1,311,334
1,243,689
67,645
69,627
USD
252,758
248,314
4,443
50,448
EUR
12,193
9,206
2,986
35,225
GBP
17,323
15,344
1,979
28,154
DKK
90,506
130,078
-39,573
-62,588
Other currencies
-15,229
Total net position currency 2024
105,637
Total net position currency 2023
47,219
", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-20": { "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:
2024
2023
Capital adequacy of credit-, counterparty-, and business risk
859,274
829,546
Capital adequacy of position-, and currency risk
231,235
95,325
Capital adequacy of operational risk
3,327,509
3,928,253
Total capital adequacy
4,418,018
4,853,124
Booked equity
1,055,563
971,423
Proposed payment to shareholders and non controlling interests
-260,338
-244,407
Intangible assets
-104,446
-103,879
Core capital
690,780
623,137
Total capital adequacy ratio
15.6%
12.8%
Number of times regulatory minimum
2.0x
1.6x
2024
2023
The operational risk is calculated using the following amounts (revenues and net financials):
2024
1,939,083
2023
1,701,147
1,701,147
2022
1,683,785
1,683,785
2021
2,900,273
Capital adequacy of operational risk
3,327,509
3,928,253
", "dimensions": { "concept": "abgsundalcollier:DisclosureOfCapitalRatio", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-23": { "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. 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 2024.
2024
2023
Receivables from Securities Financing clients
322,056
345,925
Market value of collateral from Securities Financing clients
826,758
1,184,207
Net exposure to Securities Financing clients
0
0
2024
2023
Accounts receivables
3,328,717
1,055,708
Receivables from broker firms
222,065
947,529
Liabilities payable to broker firms
-705,197
-560,100
Liabilities payable to customers
-2,648,457
-1,283,840
Net exposure other accounts receivables / settlement risk
197,127
159,298
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 2024, ABGSC has outstanding FX contracts of NOK 4m. That number will be reduced in a possible default situation since ABGSC has netting agreements with the counterparties. In addition, we have received 10% collateral from most customers. Counterparty exposure related to derivative contracts 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.
2024
2023
Assets
Book value
Net value Book value
Net value
Financial derivatives
3,773
1,962
33,290
28,783
Received collateral
1,373
1,373
24,720
24,720
Net exposure
2,400
589
8,570
4,063
2024
2023
Liabilities
Book value
Net value Book value
Net value
Financial derivatives
13,065
11,254
9,515
5,008
Pledged collateral
41,635
41,635
109,880
109,880
Forward
Option
Positive market value
61,511
7,190
Negative market value
-61,511
-7,190
Net value
0
0
", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-24": { "value": "Note 8 \u2013 Liquidity risk Amounts included earned interest:
30 days -
Agreed rest maturity assets
1-30 days
1 year
1-3 years
>3 years Total value
Long term receivables
19,943
19,943
Accounts receivables
3,609,614
41,158
3,650,772
Receivables from stockbrokers
222,065
222,065
Other current receivables
156,285
72,886
229,171
Total 2024
3,987,964
114,044
19,943
0
4,121,951
Total 2023
2,489,724
180,024
28,232
0
2,697,980
30 days -
Agreed rest maturity liabilities
1-30 days
1 year
1-3 years
>3 years Total value
Long-term provisions
34,702
1,619
36,321
Lease liabilities
64,918
129,768
234,112
428,798
Accounts payable
30,383
30,383
Liabilities payable to customers
2,648,457
2,648,457
Liabilities payable to stockbrokers
705,197
705,197
Social and corporate taxes
100,829
100,829
Other liabilities
563,322
563,322
Total 2024
3,384,038
729,069
164,470
235,731
4,513,308
Total 2023
1,871,676
643,922
145,144
275,363
2,936,104
", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-336": { "value": "Note 9 \u2013 Wages and social costs 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 24 April 2025. Executive Committee Remuneration policy in 2024 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. Revised policy to be approved by the Annual General Meeting on 24 April 2025. 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.
2024
2023
Wages/partner remuneration
879,185
800,705
Social security tax
133,465
112,575
Pension costs including social security tax
45,963
39,998
Other personnel costs
37,610
34,588
Total wages and social costs
1,096,223
987,867
Average number of man-labour years
336
341
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 2024. Board fees paid in 2024 and outstanding numbers of shares as of 31 December 2024 are shown in the table below: 1) Other fee is fees related to Audit Committee, Compensation Committee, Board Fees for board membership in subsidiaries and remuneration for paid assignments. 2) Knut Brundtland received in 2024 board fee of NOK 400k for the period 2024-2025 and a compensation committee fee of NOK 25k. and NOK 2,200k for 2023/2024 from ABG Sundal Collier ASA as approved at the Annual General Meeting held 18 April 2024. Knut Brundtland incl. the family-owned company Giotto AS also owns 2,500,000 ABGSC shares on a forward contract. 3) Arild A. Engh received in respect of calendar year 2024 NOK 1,696k as remuneration for paid assignments 4) Jan Petter Collier has through his partnership in ABGSC received a fixed compensation of NOK 4,500k, pension contribution of NOK 89K and benefits in kind of NOK 19k. 5) 75,000 of the shares are controlled through proxies.
Board Member
Board Fee
Other fee
1)
Number of Shares
Knut Brundtland (Chairman)
2)
400
2,225
7,500,000
Adele Norman Pran
290
100
0
Arild A. Engh
3)
290
1,796
5,332,976
Cecilia Marlow
290
10
0
Jan Petter Collier
4)
290
10
40,538,000
Martina Klingvall
290
102
0
Nomination Committee
Other fee
Number of Shares
Stein Aukner
5)
40
140,429
Leiv Askvig
20
0
Roy Myklebust
20
2,000,000
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 individuals\u2019 remuneration and shareholding as of 31 December 2024 and 31 December 2023 are shown in the tables below: 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 2024. 3) The forward contracts have settlement in 2025-2029. 4) Olof Cederholm has been Co-head of equities from 1 September 2024. The numbers are for the full year. 5) Hans \u00d8yvind Haukeli has been Co-head of equities from 1 September 2024. The numbers are for the full year. 6) Per Flostrand being Head of Equity Sales, Sweden & International until 31 August 2024. 7) Johan Lind\u00e9n being Co-head of IB until 31 August 2024. The numbers are for the full year.
2024
Fixed
Variable
Long-term
Number of shares
compensation
compensation
incentive
Pension
Benefits
Number
on forward
Name
Position
1)
1) & 2)
compensation
contribution
in kind
of shares
contracts
3)
Jonas Str\u00f6m
CEO
8,161
3,500
2,520
217
6
5,375,000
1,500,000
Geir B. Olsen
CFO
2,700
1,850
630
89
19
1,800,000
50,000
Jessica Blink
Head of Legal
2,054
700
0
221
6
250,000
75,000
Kristian Fyksen
Head of IB/CEO ABGSC Norway
7,000
4,500
630
89
19
2,500,000
1,000,000
Olof Cederholm
4)
Co-head of equities
5,129
500
504
285
6
2,035,000
965,000
Hans \u00d8yvind Haukeli
5)
Co-head of equities
7,000
4,750
2,520
89
19
6,500,000
0
John Olaisen
Head of Research
4,500
2,500
2,520
89
19
4,380,000
0
Per Flostrand
6)
Head of Equity Sales, Sweden & International
4,555
0
2,520
102
4
Johan Lind\u00e9n
7)
Co-head of IB
6,769
0
4,875
214
16
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 2023. 3) The forward contracts have settlement in 2024-2028.
Fixed
Variable
Long-term
Number of shares
compensation
compensation
incentive
Pension
Benefits
Number
on forward
Name
Position
1)
1) & 2)
compensation
contribution
in kind
of shares
contracts 3)
Jonas Str\u00f6m
CEO
7,992
500
720
213
6
3,375,000
3,000,000
Geir B. Olsen
CFO
2,700
1,250
192
89
18
1,600,000
0
Jessica Blink
Head of Legal
2,012
533
0
216
6
250,000
25,000
Kristian B. Fyksen
Co-head of IB/CEO ABGSC Norway
7,000
2,661
384
89
18
1,250,000
1,500,000
Johan Lind\u00e9n
Co-head of IB
7,998
0
384
213
22
1,625,000
3,300,000
John Olaisen
Co-head of Research
4,500
2,200
672
89
18
2,380,000
2,000,000
Per Flostrand
Head of Equity Sales, Sweden & International
7,998
0
768
189
6
2,665,000
2,050,000
Marius Opstad
Head of Fixed Income Sales
7,000
3,000
0
89
18
1,620,000
0
2023 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 (\"SIS\"). 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.", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-300": { "value": "Note 9 \u2013 Wages and social costs 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 24 April 2025. Executive Committee Remuneration policy in 2024 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. Revised policy to be approved by the Annual General Meeting on 24 April 2025. 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.
2024
2023
Wages/partner remuneration
879,185
800,705
Social security tax
133,465
112,575
Pension costs including social security tax
45,963
39,998
Other personnel costs
37,610
34,588
Total wages and social costs
1,096,223
987,867
Average number of man-labour years
336
341
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 2024. Board fees paid in 2024 and outstanding numbers of shares as of 31 December 2024 are shown in the table below: 1) Other fee is fees related to Audit Committee, Compensation Committee, Board Fees for board membership in subsidiaries and remuneration for paid assignments. 2) Knut Brundtland received in 2024 board fee of NOK 400k for the period 2024-2025 and a compensation committee fee of NOK 25k. and NOK 2,200k for 2023/2024 from ABG Sundal Collier ASA as approved at the Annual General Meeting held 18 April 2024. Knut Brundtland incl. the family-owned company Giotto AS also owns 2,500,000 ABGSC shares on a forward contract. 3) Arild A. Engh received in respect of calendar year 2024 NOK 1,696k as remuneration for paid assignments 4) Jan Petter Collier has through his partnership in ABGSC received a fixed compensation of NOK 4,500k, pension contribution of NOK 89K and benefits in kind of NOK 19k. 5) 75,000 of the shares are controlled through proxies.
Board Member
Board Fee
Other fee
1)
Number of Shares
Knut Brundtland (Chairman)
2)
400
2,225
7,500,000
Adele Norman Pran
290
100
0
Arild A. Engh
3)
290
1,796
5,332,976
Cecilia Marlow
290
10
0
Jan Petter Collier
4)
290
10
40,538,000
Martina Klingvall
290
102
0
Nomination Committee
Other fee
Number of Shares
Stein Aukner
5)
40
140,429
Leiv Askvig
20
0
Roy Myklebust
20
2,000,000
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 individuals\u2019 remuneration and shareholding as of 31 December 2024 and 31 December 2023 are shown in the tables below: 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 2024. 3) The forward contracts have settlement in 2025-2029. 4) Olof Cederholm has been Co-head of equities from 1 September 2024. The numbers are for the full year. 5) Hans \u00d8yvind Haukeli has been Co-head of equities from 1 September 2024. The numbers are for the full year. 6) Per Flostrand being Head of Equity Sales, Sweden & International until 31 August 2024. 7) Johan Lind\u00e9n being Co-head of IB until 31 August 2024. The numbers are for the full year.
2024
Fixed
Variable
Long-term
Number of shares
compensation
compensation
incentive
Pension
Benefits
Number
on forward
Name
Position
1)
1) & 2)
compensation
contribution
in kind
of shares
contracts
3)
Jonas Str\u00f6m
CEO
8,161
3,500
2,520
217
6
5,375,000
1,500,000
Geir B. Olsen
CFO
2,700
1,850
630
89
19
1,800,000
50,000
Jessica Blink
Head of Legal
2,054
700
0
221
6
250,000
75,000
Kristian Fyksen
Head of IB/CEO ABGSC Norway
7,000
4,500
630
89
19
2,500,000
1,000,000
Olof Cederholm
4)
Co-head of equities
5,129
500
504
285
6
2,035,000
965,000
Hans \u00d8yvind Haukeli
5)
Co-head of equities
7,000
4,750
2,520
89
19
6,500,000
0
John Olaisen
Head of Research
4,500
2,500
2,520
89
19
4,380,000
0
Per Flostrand
6)
Head of Equity Sales, Sweden & International
4,555
0
2,520
102
4
Johan Lind\u00e9n
7)
Co-head of IB
6,769
0
4,875
214
16
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 2023. 3) The forward contracts have settlement in 2024-2028.
Fixed
Variable
Long-term
Number of shares
compensation
compensation
incentive
Pension
Benefits
Number
on forward
Name
Position
1)
1) & 2)
compensation
contribution
in kind
of shares
contracts 3)
Jonas Str\u00f6m
CEO
7,992
500
720
213
6
3,375,000
3,000,000
Geir B. Olsen
CFO
2,700
1,250
192
89
18
1,600,000
0
Jessica Blink
Head of Legal
2,012
533
0
216
6
250,000
25,000
Kristian B. Fyksen
Co-head of IB/CEO ABGSC Norway
7,000
2,661
384
89
18
1,250,000
1,500,000
Johan Lind\u00e9n
Co-head of IB
7,998
0
384
213
22
1,625,000
3,300,000
John Olaisen
Co-head of Research
4,500
2,200
672
89
18
2,380,000
2,000,000
Per Flostrand
Head of Equity Sales, Sweden & International
7,998
0
768
189
6
2,665,000
2,050,000
Marius Opstad
Head of Fixed Income Sales
7,000
3,000
0
89
18
1,620,000
0
2023 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 (\"SIS\"). 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.", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "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 24 April 2025. Executive Committee Remuneration policy in 2024 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. Revised policy to be approved by the Annual General Meeting on 24 April 2025. 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. 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 2024. Board fees paid in 2024 and outstanding numbers of shares as of 31 December 2024 are shown in the table below: 1) Other fee is fees related to Audit Committee, Compensation Committee, Board Fees for board membership in subsidiaries and remuneration for paid assignments. 2) Knut Brundtland received in 2024 board fee of NOK 400k for the period 2024-2025 and a compensation committee fee of NOK 25k. and NOK 2,200k for 2023/2024 from ABG Sundal Collier ASA as approved at the Annual General Meeting held 18 April 2024. Knut Brundtland incl. the family-owned company Giotto AS also owns 2,500,000 ABGSC shares on a forward contract. 3) Arild A. Engh received in respect of calendar year 2024 NOK 1,696k as remuneration for paid assignments 4) Jan Petter Collier has through his partnership in ABGSC received a fixed compensation of NOK 4,500k, pension contribution of NOK 89K and benefits in kind of NOK 19k. 5) 75,000 of the shares are controlled through proxies.
Board Member
Board Fee
Other fee
1)
Number of Shares
Knut Brundtland (Chairman)
2)
400
2,225
7,500,000
Adele Norman Pran
290
100
0
Arild A. Engh
3)
290
1,796
5,332,976
Cecilia Marlow
290
10
0
Jan Petter Collier
4)
290
10
40,538,000
Martina Klingvall
290
102
0
Nomination Committee
Other fee
Number of Shares
Stein Aukner
5)
40
140,429
Leiv Askvig
20
0
Roy Myklebust
20
2,000,000
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 individuals\u2019 remuneration and shareholding as of 31 December 2024 and 31 December 2023 are shown in the tables below: 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 2024. 3) The forward contracts have settlement in 2025-2029. 4) Olof Cederholm has been Co-head of equities from 1 September 2024. The numbers are for the full year. 5) Hans \u00d8yvind Haukeli has been Co-head of equities from 1 September 2024. The numbers are for the full year. 6) Per Flostrand being Head of Equity Sales, Sweden & International until 31 August 2024. 7) Johan Lind\u00e9n being Co-head of IB until 31 August 2024. The numbers are for the full year. Fixed Variable Long-term Number of shares compensation compensation incentive Pension Benefits Number on forward Name Position 1) 1) & 2) compensation contribution in kind of shares contracts3) Jonas Str\u00f6m CEO 8,161 3,500 2,520 217 6 5,375,000 1,500,000 Geir B. Olsen CFO 2,700 1,850 630 89 19 1,800,000 50,000 Jessica Blink Head of Legal 2,054 700 0 221 6 250,000 75,000 Kristian Fyksen Head of IB/CEO ABGSC Norway 7,000 4,500 630 89 19 2,500,000 1,000,000 Olof Cederholm4) Co-head of equities 5,129 500 504 285 6 2,035,000 965,000 Hans \u00d8yvind Haukeli5) Co-head of equities 7,000 4,750 2,520 89 19 6,500,000 0 John Olaisen Head of Research 4,500 2,500 2,520 89 19 4,380,000 0 Per Flostrand6) Head of Equity Sales, Sweden & International 4,555 0 2,520 102 4 Johan Lind\u00e9n7) Co-head of IB 6,769 0 4,875 214 16 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 2023. 3) The forward contracts have settlement in 2024-2028.
Fixed
Variable
Long-term
Number of shares
compensation
compensation
incentive
Pension
Benefits
Number
on forward
Name
Position
1)
1) & 2)
compensation
contribution
in kind
of shares
contracts 3)
Jonas Str\u00f6m
CEO
7,992
500
720
213
6
3,375,000
3,000,000
Geir B. Olsen
CFO
2,700
1,250
192
89
18
1,600,000
0
Jessica Blink
Head of Legal
2,012
533
0
216
6
250,000
25,000
Kristian B. Fyksen
Co-head of IB/CEO ABGSC Norway
7,000
2,661
384
89
18
1,250,000
1,500,000
Johan Lind\u00e9n
Co-head of IB
7,998
0
384
213
22
1,625,000
3,300,000
John Olaisen
Co-head of Research
4,500
2,200
672
89
18
2,380,000
2,000,000
Per Flostrand
Head of Equity Sales, Sweden & International
7,998
0
768
189
6
2,665,000
2,050,000
Marius Opstad
Head of Fixed Income Sales
7,000
3,000
0
89
18
1,620,000
0
2023 2024 57 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 (\"SIS\"). 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.", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-25": { "value": "Note 10 \u2013 Taxes
Tax cost in the income statement
2024
2023
Tax payable in Norway
64,102
60,657
Tax payable outside Norway
39,239
17,227
Total tax payable
103,341
77,883
Change in deferred tax in Norway
3,824
4,107
Change in deferred tax outside Norway
-585
554
Total change in deferred tax
3,239
4,661
Tax cost
106,581
82,544
Reconciliation from nominal to effective tax rate
Profit before taxes
413,639
319,858
Expected tax cost based on nominal tax rate (22%)
91,001
70,369
Net tax free gain/loss and other income
-2,915
-759
Non deductible costs
6,385
6,129
Prior year adjustment
2,316
-4,963
Loss carried forward
-500
0
Effect on finance tax in Norway
8,508
7,788
Differences in tax rates outside Norway and FX-effects
1,786
3,980
Tax cost on ordinary profit
106,581
82,544
Effective tax rate
25.8 %
25.8 %
Tax payable in the balance sheet
Total tax payable
103,341
77,883
Tax on comprehensive income
779
-16,494
Tax paid in advance
-35,606
-37,981
FX effects
446
3,989
Prior year adjustment
-5,922
15,432
Tax payable at year end
63,038
42,829
Tax effect on temporary differences at year end
2024
2023
Current items
Receivables
0
2,496
Provisions
44,033
43,962
Other current items
-6,083
-5,872
Total current items
37,950
40,586
Non current items
Fixed assets
172
-964
Other non current items
3,365
-5,620
Total non current items
3,537
-6,583
Loss carried forward
3,816
3,415
Net loss carried forward
3,816
3,415
Total deferred tax asset
45,303
37,418
Recognized deferred tax asset
54,021
46,135
Recognized deferred tax liability
8,718
8,718
Net deferred tax asset
45,303
37,418
Reconciliation of changes in deferred tax asset
Net tax asset at 1 January
37,418
51,544
Total change in deferred tax
-3,239
-4,661
FX-effect
599
1,864
Income tax relating to other comprehensive income
10,525
-11,330
Total deferred tax asset as of 31 December
45,303
37,418
", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-301": { "value": "Note 10 \u2013 Taxes
Tax cost in the income statement
2024
2023
Tax payable in Norway
64,102
60,657
Tax payable outside Norway
39,239
17,227
Total tax payable
103,341
77,883
Change in deferred tax in Norway
3,824
4,107
Change in deferred tax outside Norway
-585
554
Total change in deferred tax
3,239
4,661
Tax cost
106,581
82,544
Reconciliation from nominal to effective tax rate
Profit before taxes
413,639
319,858
Expected tax cost based on nominal tax rate (22%)
91,001
70,369
Net tax free gain/loss and other income
-2,915
-759
Non deductible costs
6,385
6,129
Prior year adjustment
2,316
-4,963
Loss carried forward
-500
0
Effect on finance tax in Norway
8,508
7,788
Differences in tax rates outside Norway and FX-effects
1,786
3,980
Tax cost on ordinary profit
106,581
82,544
Effective tax rate
25.8 %
25.8 %
Tax payable in the balance sheet
Total tax payable
103,341
77,883
Tax on comprehensive income
779
-16,494
Tax paid in advance
-35,606
-37,981
FX effects
446
3,989
Prior year adjustment
-5,922
15,432
Tax payable at year end
63,038
42,829
Tax effect on temporary differences at year end
2024
2023
Current items
Receivables
0
2,496
Provisions
44,033
43,962
Other current items
-6,083
-5,872
Total current items
37,950
40,586
Non current items
Fixed assets
172
-964
Other non current items
3,365
-5,620
Total non current items
3,537
-6,583
Loss carried forward
3,816
3,415
Net loss carried forward
3,816
3,415
Total deferred tax asset
45,303
37,418
Recognized deferred tax asset
54,021
46,135
Recognized deferred tax liability
8,718
8,718
Net deferred tax asset
45,303
37,418
Reconciliation of changes in deferred tax asset
Net tax asset at 1 January
37,418
51,544
Total change in deferred tax
-3,239
-4,661
FX-effect
599
1,864
Income tax relating to other comprehensive income
10,525
-11,330
Total deferred tax asset as of 31 December
45,303
37,418
", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-321": { "value": "Note 10 \u2013 Taxes
Tax cost in the income statement
2024
2023
Tax payable in Norway
64,102
60,657
Tax payable outside Norway
39,239
17,227
Total tax payable
103,341
77,883
Change in deferred tax in Norway
3,824
4,107
Change in deferred tax outside Norway
-585
554
Total change in deferred tax
3,239
4,661
Tax cost
106,581
82,544
Reconciliation from nominal to effective tax rate
Profit before taxes
413,639
319,858
Expected tax cost based on nominal tax rate (22%)
91,001
70,369
Net tax free gain/loss and other income
-2,915
-759
Non deductible costs
6,385
6,129
Prior year adjustment
2,316
-4,963
Loss carried forward
-500
0
Effect on finance tax in Norway
8,508
7,788
Differences in tax rates outside Norway and FX-effects
1,786
3,980
Tax cost on ordinary profit
106,581
82,544
Effective tax rate
25.8 %
25.8 %
Tax payable in the balance sheet
Total tax payable
103,341
77,883
Tax on comprehensive income
779
-16,494
Tax paid in advance
-35,606
-37,981
FX effects
446
3,989
Prior year adjustment
-5,922
15,432
Tax payable at year end
63,038
42,829
Tax effect on temporary differences at year end
2024
2023
Current items
Receivables
0
2,496
Provisions
44,033
43,962
Other current items
-6,083
-5,872
Total current items
37,950
40,586
Non current items
Fixed assets
172
-964
Other non current items
3,365
-5,620
Total non current items
3,537
-6,583
Loss carried forward
3,816
3,415
Net loss carried forward
3,816
3,415
Total deferred tax asset
45,303
37,418
Recognized deferred tax asset
54,021
46,135
Recognized deferred tax liability
8,718
8,718
Net deferred tax asset
45,303
37,418
Reconciliation of changes in deferred tax asset
Net tax asset at 1 January
37,418
51,544
Total change in deferred tax
-3,239
-4,661
FX-effect
599
1,864
Income tax relating to other comprehensive income
10,525
-11,330
Total deferred tax asset as of 31 December
45,303
37,418
", "dimensions": { "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-302": { "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. 1) Tax services consists of technical support regarding preparation of tax papers. Other 2024 Deloitte Norway 1,820 309 596 387 3,112 Deloitte Abroad 444 66 499 644 1,653 Total Deloitte 2,264 375 1,095 1,031 4,765 Other 1,009 0 129 0 1,138 Total 3,273 375 1,224 1,031 5,903
2023
Deloitte Norway
1,451
264
616
0
2,331
Deloitte Abroad
894
0
0
16
909
Total Deloitte
2,345
264
616
16
3,240
Others
923
0
158
55
1,137
Total
3,268
264
774
71
4,377
", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-26": { "value": "Note 11 \u2013 Rental costs and lease commitments
Right-of-use assets
2024
2023
Right-of-use assets as of 1 January
435,167
471,656
Additions
257
16,377
Depreciation of the year
-66,090
-62,309
Revaluation
14,356
-4,957
FX-effects
3,425
14,400
Right-of-use assets as of 31 December
387,116
435,167
Remaining lease-term
1-8 years
1-9 years
Depreciation method
Linear
Linear
Lease liabilities
Undiscounted lease liabilities and maturity of cash outflow
2024
2023
< 1 year
79,109
78,881
1-2 years
76,174
77,615
2-3 years
74,606
74,679
3-4 years
76,099
72,680
4-5 years
77,621
73,450
> 5 years
95,093
170,597
Total undiscounted lease liabilities as of 31 December
478,701
547,902
Discount element
-49,903
-75,292
Total discounted lease liabilities as of 31 December
428,798
472,610
2024
2023
Interest expense on lease liabilites
17,516
19,059
Income from subleasing right-of-use assets
2,566
3,460
", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-303": { "value": "Note 12 \u2013 Fair value measurement of financial assets and liabilities 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.
Financial assets
2024
2023
Financial instruments at fair value through profit and loss
37,983
16,774
Receivables
4,102,008
2,669,748
Cash and bank deposits
787,801
525,709
Total financial assets
4,927,792
3,212,231
Financial liabilities
Financial instruments at fair value through profit and loss
88
0
Liabilities to customers and stockbrokers
3,353,654
1,843,940
Other current liabilities
765,894
674,538
Total financal liabilities
4,119,636
2,518,478
Specification of financial instruments divided by valuation techniques
2024
Assets
Level 1
Level 2
Level 3
Total
Securities and financial trading instruments
16,378
0
21,605
37,983
Total
16,378
0
21,605
37,983
Liabilities
Securities and financial trading instruments (short positions)
88
0
0
88
Total
88
0
0
88
2023
Assets
Level 1
Level 2
Level 3
Total
Securities and financial trading instruments
4,007
3,510
9,257
16,774
Total
4,007
3,510
9,257
16,774
Liabilities
Securities and financial trading instruments (short positions)
0
0
0
0
Total
Level 3 financial instruments (non-current assets)
0
0
0
0
2024
The table below shows a more detailed description of level 3 financial instruments.
2023
Balance as of 1 January
2,610
2,905
Disposal of shares
1,262
-295
Balance as of 31 December
3,872
2,610
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-market 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.", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-27": { "value": "Note 12 \u2013 Fair value measurement of financial assets and liabilities 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.
Financial assets
2024
2023
Financial instruments at fair value through profit and loss
37,983
16,774
Receivables
4,102,008
2,669,748
Cash and bank deposits
787,801
525,709
Total financial assets
4,927,792
3,212,231
Financial liabilities
Financial instruments at fair value through profit and loss
88
0
Liabilities to customers and stockbrokers
3,353,654
1,843,940
Other current liabilities
765,894
674,538
Total financal liabilities
4,119,636
2,518,478
Note 13 \u2013 Hedging of net assets of foreign operations As of 31 December 2024, the Group had the following amounts in hedging instruments: 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 2024, the hedging instruments had a loss of NOK 31,6m net of tax, which is recognised in other comprehensive income.
Currency
Bank accounts
FX-forwards
in NOK
DKK
64,636
-31,100
53,040
EUR
-405
-1,500
-22,467
GBP
-571
-7,000
-107,692
SEK
-55,587
-160,000
-221,904
SGD
5
-2,000
-16,614
USD
-756
-26,000
-303,773
Specification of financial instruments divided by valuation techniques
2024
Assets
Level 1
Level 2
Level 3
Total
Securities and financial trading instruments
16,378
0
21,605
37,983
Total
16,378
0
21,605
37,983
Liabilities
Securities and financial trading instruments (short positions)
88
0
0
88
Total
88
0
0
88
2023
Assets
Level 1
Level 2
Level 3
Total
Securities and financial trading instruments
4,007
3,510
9,257
16,774
Total
4,007
3,510
9,257
16,774
Liabilities
Securities and financial trading instruments (short positions)
0
0
0
0
Total
Level 3 financial instruments (non-current assets)
0
0
0
0
2024
The table below shows a more detailed description of level 3 financial instruments.
2023
Balance as of 1 January
2,610
2,905
Disposal of shares
1,262
-295
Balance as of 31 December
3,872
2,610
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-market 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.", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-322": { "value": "Note 12 \u2013 Fair value measurement of financial assets and liabilities 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.
Financial assets
2024
2023
Financial instruments at fair value through profit and loss
37,983
16,774
Receivables
4,102,008
2,669,748
Cash and bank deposits
787,801
525,709
Total financial assets
4,927,792
3,212,231
Financial liabilities
Financial instruments at fair value through profit and loss
88
0
Liabilities to customers and stockbrokers
3,353,654
1,843,940
Other current liabilities
765,894
674,538
Total financal liabilities
4,119,636
2,518,478
Specification of financial instruments divided by valuation techniques
2024
Assets
Level 1
Level 2
Level 3
Total
Securities and financial trading instruments
16,378
0
21,605
37,983
Total
16,378
0
21,605
37,983
Liabilities
Securities and financial trading instruments (short positions)
88
0
0
88
Total
88
0
0
88
2023
Assets
Level 1
Level 2
Level 3
Total
Securities and financial trading instruments
4,007
3,510
9,257
16,774
Total
4,007
3,510
9,257
16,774
Liabilities
Securities and financial trading instruments (short positions)
0
0
0
0
Total
Level 3 financial instruments (non-current assets)
0
0
0
0
2024
The table below shows a more detailed description of level 3 financial instruments.
2023
Balance as of 1 January
2,610
2,905
Disposal of shares
1,262
-295
Balance as of 31 December
3,872
2,610
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-market 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.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-304": { "value": "Note 14 \u2013 Goodwill, acquisitions and non-controlling interests The carrying amount of goodwill was NOK 93,308 as of 31 December 2024 (2023: 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 2024 (2023: no impairment charge). The goodwill originates from the ABGSC merger in 2001 and the acquisition of ABG Project Finance AS in 2017. Total revenues, profit before tax and net cash flow for ABG Sundal Collier Fastena AB was in 2024 respectively NOK 20m, NOK 2m and NOK 3m, whereas total assets and equity was NOK 36m and NOK 25m. Total revenues, profit before tax and net cash flow for ABG Alternative Investments Holding AS was in 2024 respectively NOK 0m, NOK -7m and NOK -2m, whereas total assets and equity was NOK 10m and negative NOK 1m.
2024
2023
ABGSC ABG PF
Sum ABGSC ABG PF
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
ABGSC ABG PF
Sum ABGSC ABG PF
Sum
Balance at beginning of year
34,870
58,438
93,308
34,870
58,438
93,308
Additional amounts recognised from business
0
0
0
0
0
0
combinations during the year
Balance at end of year
34,870
58,438
93,308
34,870
58,438
93,308
Equity attributable to non-controlling interests
2024
2023
Balance at beginning of year
11,707
7,596
Business combinations
0
2,350
Comprehensive income to non-controlling interests
-432
1,760
Payment to shareholders
0
0
Balance at end of year
11,274
11,707
", "dimensions": { "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-28": { "value": "Note 14 \u2013 Goodwill, acquisitions and non-controlling interests The carrying amount of goodwill was NOK 93,308 as of 31 December 2024 (2023: 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 2024 (2023: no impairment charge). The goodwill originates from the ABGSC merger in 2001 and the acquisition of ABG Project Finance AS in 2017. Total revenues, profit before tax and net cash flow for ABG Sundal Collier Fastena AB was in 2024 respectively NOK 20m, NOK 2m and NOK 3m, whereas total assets and equity was NOK 36m and NOK 25m. Total revenues, profit before tax and net cash flow for ABG Alternative Investments Holding AS was in 2024 respectively NOK 0m, NOK -7m and NOK -2m, whereas total assets and equity was NOK 10m and negative NOK 1m.
2024
2023
ABGSC ABG PF
Sum ABGSC ABG PF
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
ABGSC ABG PF
Sum ABGSC ABG PF
Sum
Balance at beginning of year
34,870
58,438
93,308
34,870
58,438
93,308
Additional amounts recognised from business
0
0
0
0
0
0
combinations during the year
Balance at end of year
34,870
58,438
93,308
34,870
58,438
93,308
Equity attributable to non-controlling interests
2024
2023
Balance at beginning of year
11,707
7,596
Business combinations
0
2,350
Comprehensive income to non-controlling interests
-432
1,760
Payment to shareholders
0
0
Balance at end of year
11,274
11,707
", "dimensions": { "concept": "ifrs-full:DisclosureOfGoodwillExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-323": { "value": "Note 15 \u2013 Fixed assets
Other
Office
intangible
equipment
assets
and fittings
Acquisition cost as of 1 January 2024
68,346
155,461
FX-adjustment
690
2,731
Additions
6,428
7,467
Acquisition cost as of 31 December 2024
75,465
165,659
Accumulated depreciation as of 1 January 2024
49,072
101,042
FX-adjustment
626
2,237
Depreciation
5,912
16,598
Accumulated depreciation as of 31 December 2024
55,610
119,876
Carrying amount as of 1 January 2024
19,274
54,420
Carrying amount as of 31 December 2024
19,855
45,783
Depreciation rates (linear method)
12.5 - 20%
12.5 - 33%
Other
Office
intangible
equipment
assets
and fittings
Acquisition cost as of 1 January 2023
65,552
142,412
FX-adjustment
2,539
5,047
Additions
255
8,002
Acquisition cost as of 31 December 2023
68,346
155,461
Accumulated depreciation as of 1 January 2023
40,558
82,776
FX-adjustment
2,274
2,931
Depreciation
6,241
15,334
Accumulated depreciation as of 31 December 2023
49,072
101,042
Carrying amount as of 1 January 2023
24,994
59,636
Carrying amount as of 31 December 2023
19,274
54,420
Depreciation rates (linear method)
12.5 - 20%
12.5 - 33%
", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-29": { "value": "Note 15 \u2013 Fixed assets
Other
Office
intangible
equipment
assets
and fittings
Acquisition cost as of 1 January 2024
68,346
155,461
FX-adjustment
690
2,731
Additions
6,428
7,467
Acquisition cost as of 31 December 2024
75,465
165,659
Accumulated depreciation as of 1 January 2024
49,072
101,042
FX-adjustment
626
2,237
Depreciation
5,912
16,598
Accumulated depreciation as of 31 December 2024
55,610
119,876
Carrying amount as of 1 January 2024
19,274
54,420
Carrying amount as of 31 December 2024
19,855
45,783
Depreciation rates (linear method)
12.5 - 20%
12.5 - 33%
Other
Office
intangible
equipment
assets
and fittings
Acquisition cost as of 1 January 2023
65,552
142,412
FX-adjustment
2,539
5,047
Additions
255
8,002
Acquisition cost as of 31 December 2023
68,346
155,461
Accumulated depreciation as of 1 January 2023
40,558
82,776
FX-adjustment
2,274
2,931
Depreciation
6,241
15,334
Accumulated depreciation as of 31 December 2023
49,072
101,042
Carrying amount as of 1 January 2023
24,994
59,636
Carrying amount as of 31 December 2023
19,274
54,420
Depreciation rates (linear method)
12.5 - 20%
12.5 - 33%
", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-305": { "value": "Note 15 \u2013 Fixed assets
Other
Office
intangible
equipment
assets
and fittings
Acquisition cost as of 1 January 2024
68,346
155,461
FX-adjustment
690
2,731
Additions
6,428
7,467
Acquisition cost as of 31 December 2024
75,465
165,659
Accumulated depreciation as of 1 January 2024
49,072
101,042
FX-adjustment
626
2,237
Depreciation
5,912
16,598
Accumulated depreciation as of 31 December 2024
55,610
119,876
Carrying amount as of 1 January 2024
19,274
54,420
Carrying amount as of 31 December 2024
19,855
45,783
Depreciation rates (linear method)
12.5 - 20%
12.5 - 33%
Other
Office
intangible
equipment
assets
and fittings
Acquisition cost as of 1 January 2023
65,552
142,412
FX-adjustment
2,539
5,047
Additions
255
8,002
Acquisition cost as of 31 December 2023
68,346
155,461
Accumulated depreciation as of 1 January 2023
40,558
82,776
FX-adjustment
2,274
2,931
Depreciation
6,241
15,334
Accumulated depreciation as of 31 December 2023
49,072
101,042
Carrying amount as of 1 January 2023
24,994
59,636
Carrying amount as of 31 December 2023
19,274
54,420
Depreciation rates (linear method)
12.5 - 20%
12.5 - 33%
", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-30": { "value": "Note 16 \u2013 Investments in associated companies
2024
Carrying
Carrying
Ownership
amount
Investment
Net result
Received
amount
Entity
Industry
interest
01.01.2024
in 2024
2024
dividend
31.12.2024
Kameo AS
Crowdfunding
29.40%
23,831
7,804
-2,019
0
29,616
Novier Property Group AB
Property
20.35%
10,842
0
592
628
10,806
Total
34,673
7,804
-1,427
628
40,422
2023
Carrying
Carrying
Ownership
amount
Investment
Net result
Received
amount
Entity
Industry
interest
01.01.2023
in 2023
2023
dividend
31.12.2023
Kameo AS
Crowdfunding
27.74%
30,111
0
-6,280
0
23,831
Novier Property Group AB
Property
20.35%
10,006
0
836
0
10,842
Total
40,117
0
-5,445
0
34,673
A summary of the financial information of Kameo AS and Novier Property Group AB: 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 2024 of NOK 1m (NOK 1m in 2023).
2023
Result for
Assets
Liabilities
Equity Revenues
the year
Kameo AS
38,996
14,580
24,415
51,360
-22,682
Novier Property Group AB
90,611
73,226
17,385
158,039
1,669
2024
Result for
Assets
Liabilities
Equity Revenues
the year
Kameo AS
68,879
14,976
53,904
67,115
-6,858
Novier Property Group AB
92,248
74,833
17,415
171,016
2,907
", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-306": { "value": "Note 16 \u2013 Investments in associated companies
2024
Carrying
Carrying
Ownership
amount
Investment
Net result
Received
amount
Entity
Industry
interest
01.01.2024
in 2024
2024
dividend
31.12.2024
Kameo AS
Crowdfunding
29.40%
23,831
7,804
-2,019
0
29,616
Novier Property Group AB
Property
20.35%
10,842
0
592
628
10,806
Total
34,673
7,804
-1,427
628
40,422
2023
Carrying
Carrying
Ownership
amount
Investment
Net result
Received
amount
Entity
Industry
interest
01.01.2023
in 2023
2023
dividend
31.12.2023
Kameo AS
Crowdfunding
27.74%
30,111
0
-6,280
0
23,831
Novier Property Group AB
Property
20.35%
10,006
0
836
0
10,842
Total
40,117
0
-5,445
0
34,673
A summary of the financial information of Kameo AS and Novier Property Group AB: 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 2024 of NOK 1m (NOK 1m in 2023).
2023
Result for
Assets
Liabilities
Equity Revenues
the year
Kameo AS
38,996
14,580
24,415
51,360
-22,682
Novier Property Group AB
90,611
73,226
17,385
158,039
1,669
2024
Result for
Assets
Liabilities
Equity Revenues
the year
Kameo AS
68,879
14,976
53,904
67,115
-6,858
Novier Property Group AB
92,248
74,833
17,415
171,016
2,907
", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-325": { "value": "Note 18 \u2013 Guarantees and mortgages The Group has pledged shares and receivables (net of corresponding debt) as collateral for the bank overdraft liability. As of 31 December 2024, the Group has no bank overdraft but has withdrawn amount on some currency accounts within the Group account.
2024
2023
Shares/bonds
78,317
51,252
Net receivables
519,183
505,223
Total assets pledged as collateral
597,499
556,475
Carrying amount of mortgaged liabilities
0
0
", "dimensions": { "concept": "ifrs-full:DisclosureOfCollateralExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-326": { "value": "Note 19 \u2013 Accounts receivables
2024
2023
Gross accounts receivables
3,654,478
1,404,879
Allowance for doubtful accounts
-3,705
-3,246
Net accounts receivables
3,650,772
1,401,633
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-324": { "value": "Note 17 \u2013 Other receivables and liabilities
2024
2023
Prepaid costs
68,252
74,959
Not yet invoiced revenues and project-costs
122,755
210,523
Other receivables
38,163
35,104
Total other receivables
229,171
320,585
Amounts due to partners/employees (incl. national insurance contribution)
520,679
459,721
Accrued costs and other short-term liabilities
42,643
30,480
Total other liabilities
563,322
490,201
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-337": { "value": "Note 17 \u2013 Other receivables and liabilities
2024
2023
Prepaid costs
68,252
74,959
Not yet invoiced revenues and project-costs
122,755
210,523
Other receivables
38,163
35,104
Total other receivables
229,171
320,585
Amounts due to partners/employees (incl. national insurance contribution)
520,679
459,721
Accrued costs and other short-term liabilities
42,643
30,480
Total other liabilities
563,322
490,201
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-32": { "value": "Note 21 \u2013 Earnings per share
Basic earnings per share
2024
2023
Profit for the year attributable to the owners of the parent
307,733
236,329
Average number of outstanding shares less own shares
Numbers in 1,000
513,797
484,584
Basic earnings per share
0.60
0.49
Diluted earnings per share
Profit for the year attributable to the owners of the parent
307,733
236,329
Interest on forward contracts
14,568
9,718
Numerator diluted EPS
322,301
246,047
Average number of outstanding shares
Numbers in 1,000
521,092
494,012
Average number of own shares
Numbers in 1,000
-7,295
-9,427
Average number of shares on forward contracts
Numbers in 1,000
57,963
73,750
Diluted average number of shares
Numbers in 1,000
571,759
558,334
Diluted earnings per share
0.56
0.44
", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-327": { "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 286m (NOK 244m in 2023). ABGSC has bank overdraft facilities with a total limit of NOK 1,000m (NOK 1,000m in 2023). 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.
2024
2023
Gross client funds
2,081,427
1,446,040
Gross client debt
2,039,705
1,436,236
Net funds on client accounts
41,722
9,804
", "dimensions": { "concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-307": { "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 286m (NOK 244m in 2023). ABGSC has bank overdraft facilities with a total limit of NOK 1,000m (NOK 1,000m in 2023). 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.
2024
2023
Gross client funds
2,081,427
1,446,040
Gross client debt
2,039,705
1,436,236
Net funds on client accounts
41,722
9,804
", "dimensions": { "concept": "ifrs-full:DisclosureOfDepositsFromCustomersExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-31": { "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 286m (NOK 244m in 2023). ABGSC has bank overdraft facilities with a total limit of NOK 1,000m (NOK 1,000m in 2023). 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.
2024
2023
Gross client funds
2,081,427
1,446,040
Gross client debt
2,039,705
1,436,236
Net funds on client accounts
41,722
9,804
", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-34": { "value": "Overview of shareholders as of 31 December 2024 (registered in VPS as of 3 January 2025)
Number of
Shareholder
shares
Share
Sanden Equity AS *
40,538,000
7.7%
Perestroika AS
17,988,109
3.4%
Skandinaviska Enskilda Banken AB (nominee)
13,025,189
2.5%
Erling Neby AS
12,600,000
2.4%
Landkreditt Utbytte
12,338,000
2.3%
Verdipapirfondet Fondsfinans Utbytte
10,000,000
1.9%
Giotto AS **
7,500,000
1.4%
Goldman Sachs International (nominee)
7,247,463
1.4%
State Street Bank (nominee)
7,242,223
1.4%
ABG Sundal Collier Holding ASA (own shares)
7,059,490
1.3%
Hans \u00d8yvind Haukeli
6,500,000
1.2%
Citibank (nominee)
6,312,771
1.2%
Hausta Investor AS
5,800,000
1.1%
A/S Skarv
5,500,000
1.0%
Brown Brothers Harriman & Co (nominee)
5,491,306
1.0%
Jonas Str\u00f8m
5,375,000
1.0%
Avanza Bank AB (nominee)
5,366,987
1.0%
Brown Brothers Harriman & Co (nominee)
5,002,191
0.9%
Johan Lind\u00e9n
4,875,000
0.9%
GEG Invest AS
4,800,000
0.9%
Total top 20
190,561,729
36.1%
Other
337,173,166
63.9%
Total
527,734,895
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 7,500,000 shares plus 2,500,000 shares on a forward contract, including shares owned by Giotto AS", "dimensions": { "concept": "abgsundalcollier:DisclosureOfShareholderInformation", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-33": { "value": "Note 22 \u2013 Shareholder information As of 31 December 2024, there are a total of 527,734,895 (497,463,195 as of 31 December 2023) 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 53,224,000 (68,585,700 as of 31 December 2023) shares from the company with settlement in 2025-2029. The Company owns 7,059,490 treasury shares at year-end, a decrease of 1,590,000 shares from the beginning of the year. The Company has authorisation to repurchase its shares in the market or to issue new shares. In 2024, the Company issued 30,721,700 new shares at a total of NOK 20,848,732. The Company purchased 775,000 shares from departing partners at a total of NOK 3,919,063 and sold a total 2,365,000 shares to partners at NOK 11,360,100, 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. 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. ", "dimensions": { "concept": "abgsundalcollier:DisclosureOfShareholderInformation", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-308": { "value": "Note 22 \u2013 Shareholder information As of 31 December 2024, there are a total of 527,734,895 (497,463,195 as of 31 December 2023) 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 53,224,000 (68,585,700 as of 31 December 2023) shares from the company with settlement in 2025-2029. The Company owns 7,059,490 treasury shares at year-end, a decrease of 1,590,000 shares from the beginning of the year. The Company has authorisation to repurchase its shares in the market or to issue new shares. In 2024, the Company issued 30,721,700 new shares at a total of NOK 20,848,732. The Company purchased 775,000 shares from departing partners at a total of NOK 3,919,063 and sold a total 2,365,000 shares to partners at NOK 11,360,100, 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. 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.
Number of
Shareholder
shares
Share
Sanden Equity AS *
40,538,000
7.7%
Perestroika AS
17,988,109
3.4%
Skandinaviska Enskilda Banken AB (nominee)
13,025,189
2.5%
Erling Neby AS
12,600,000
2.4%
Landkreditt Utbytte
12,338,000
2.3%
Verdipapirfondet Fondsfinans Utbytte
10,000,000
1.9%
Giotto AS **
7,500,000
1.4%
Goldman Sachs International (nominee)
7,247,463
1.4%
State Street Bank (nominee)
7,242,223
1.4%
ABG Sundal Collier Holding ASA (own shares)
7,059,490
1.3%
Hans \u00d8yvind Haukeli
6,500,000
1.2%
Citibank (nominee)
6,312,771
1.2%
Hausta Investor AS
5,800,000
1.1%
A/S Skarv
5,500,000
1.0%
Brown Brothers Harriman & Co (nominee)
5,491,306
1.0%
Jonas Str\u00f8m
5,375,000
1.0%
Avanza Bank AB (nominee)
5,366,987
1.0%
Brown Brothers Harriman & Co (nominee)
5,002,191
0.9%
Johan Lind\u00e9n
4,875,000
0.9%
GEG Invest AS
4,800,000
0.9%
Total top 20
190,561,729
36.1%
Other
337,173,166
63.9%
Total
527,734,895
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 7,500,000 shares plus 2,500,000 shares on a forward contract, including shares owned by Giotto AS", "dimensions": { "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-309": { "value": "Note 24 \u2013 Related parties The Group's 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 AG \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 ABG Alternative Investments Holding AS (75% ownership) \u2022 ABG Alternative Investments AS (75% ownership) \u2022 Lagerselskapet Holding AS and subsidiaries \u2022 Sundal Collier & Co AS \u2022 ABG Real Estate Management AS \u2022 ABG Business Management AS \u2022 ABG Project Finance AS", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-36": { "value": "Note 24 \u2013 Related parties The Group's 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 AG \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 ABG Alternative Investments Holding AS (75% ownership) \u2022 ABG Alternative Investments AS (75% ownership) \u2022 Lagerselskapet Holding AS and subsidiaries \u2022 Sundal Collier & Co AS \u2022 ABG Real Estate Management AS \u2022 ABG Business Management AS \u2022 ABG Project Finance AS", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-35": { "value": "Note 23 \u2013 Forward contracts for ABG shares held by partners of the Group Partners of the Group held forward contracts for 53,224,000 shares as of 31 December 2024. The forward contracts are for settlement in 2025 \u2013 2029. 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. 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 2024, partners of ABGSC held a total of 144,494,851 shares (registered in VPS) in the Company. These shares are subject to certain material restrictions. A total of 33,630,000 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.
Volume weighted
Lowest exercise
Highest exercise
average exercise
Number of
price
price
price
Expiry year
shares
(NOK per share)
(NOK per share)
(NOK per share)
2025
500,000
1.91
1.91
1.91
2026
12,209,000
5.46
8.25
5.62
2027
10,935,000
5.29
7.52
6.41
2028
13,445,000
4.93
5.63
5.51
2029
16,135,000
6.47
6.71
6.49
Total
53,224,000
", "dimensions": { "concept": "abgsundalcollier:DisclosureOfForwardContractsForAbgSharesHeldByPartnersOfTheGroup", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-37": { "value": "Note 25 \u2013 Legal matters / disputes In February 2025 ABGSC processed a case in Oslo District Court (Oslo Tingrett) related to a disputed success fee. ABGSC prevailed and was granted full compensation and recovery of a substantial part of legal costs. The opposing party has appealed the case and the verdict is not legally enforceable at the time of this report. The case is expected to be processed in the Court of Appeal in 2025 or 2026. As there is no binding verdict no income/cost recovery has been accrued, only legal costs for services delivered in 2024 has been expensed. 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's overall financial position.", "dimensions": { "concept": "abgsundalcollier:DisclosureOfLegalMattersAndDisputes", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-38": { "value": "Note 26 \u2013 Significant subsequent events In February 2025, the Board of Directors proposed a payment to the shareholders of NOK 0.50 per share, equal to NOK 263.9m.", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact-39": { "value": "Rusel\u00f8kkveien 26, 8 th floor NO-0251 Oslo", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } } } }