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"dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2026-01-01T00:00:00", "unit": "iso4217:NOK" } }, "fact-343": { "value": "Note 1 \u2013 Accounting policies 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 its 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 in which it has a controlling interest. 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 2025 were approved by the Board of Directors of ABG Sundal Collier Holding ASA on 25 March 2026. Basis of preparation The consolidated financial statements for the Group are prepared in accordance with the International Financial Reporting Standards (IFRS) published by the 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 shares and equity instruments, derivatives, short positions, bonds, and other debt instruments measured at fair value through profit or loss. 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. Net assets in foreign operations Foreign subsidiaries\u2019 assets and liabilities have been translated into presentation 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. 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. The Group has primarily two main sources of revenue which are accounted for as described below. Brokerage and Research Commission 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 ABG Sundal Collier ASA is the principal partner in ABG Sundal Collier silent partnership. The silent partnership 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 Impairment of financial assets The Group applies the simplified approach and recognises lifetime ECL for its receivables, measuring the loss allowance at an amount equal to lifetime ECL. The assessment is performed on a receivable-by- receivable basis. Any losses arising from impairment are recognised in the income statement in \u201cOperating expenses\u201d. 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. Note 2 \u2013 Significant judgement 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 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 18 for further information. The accruals are transferred to receivables when the rights become unconditional. This usually occurs when the Group issues an invoice to the customer. Fixed fees (contractual sign-on fees or periodical fees) are recognised at the time they are earned. Determination of fair value of financial instruments Most of the Group\u2019s financial instruments are quoted in active markets, but determination of fair value of financial assets and financial liabilities that are not quoted in active markets will have to be performed by using valuation techniques. These valuation techniques are validated by qualified personnel and all valuations are also performed by qualified personnel. To the extent practical, the valuation models use only observable or known data, however as future cash flows and events are unknown, valuation will require management to make estimates. Further details in note 13. 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:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-3": { "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 its 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 in which it has a controlling interest. 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 2025 were approved by the Board of Directors of ABG Sundal Collier Holding ASA on 25 March 2026. ", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-308": { "value": "ABG Sundal Collier Holding ASA", "dimensions": { "concept": "ifrs-full:NameOfUltimateParentOfGroup", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-329": { "value": "ABG Sundal Collier Holding ASA", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-341": { "value": "ABG Sundal Collier Holding ASA", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-330": { "value": "Oslo", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-309": { "value": "Norway", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-328": { "value": "Norway", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-293": { "value": "The consolidated financial statements comprise ABG Sundal Collier Holding ASA and its subsidiaries in which it has a controlling interest. \u2022unless stated otherwise, are listed in the following table: Note 25 \u2013 Group entities The Group's ultimate parent company is ABG Sundal Collier Holding ASA. Subsidiaries, 100% controlled 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 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 Sundal Collier Finance & Advisory AS was liquidated in Q4 2025 * ABG Sundal Collier Eiendom AS and Sundal Collier & Co AS were liquidated in Q1 2026 ** ABG Project Finance AS merged with ABG Sundal Collier ASA in Q1 2026 ABG Project Finance AS**", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-311": { "value": "The consolidated financial statements comprise ABG Sundal Collier Holding ASA and its subsidiaries in which it has a controlling interest. 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-331": { "value": "ASA", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-310": { "value": "The consolidated financial statements for the Group for the year 2025 were approved by the Board of Directors of ABG Sundal Collier Holding ASA on 25 March 2026.", "dimensions": { "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-312": { "value": "
Basis of preparation
The consolidated financial statements for the Group are prepared in accordance with the International
Financial Reporting Standards (IFRS) published by the 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "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 the 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 shares and equity instruments, derivatives, short positions, bonds, and other debt instruments measured at fair value through profit or loss. ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-332": { "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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-1": { "value": "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. Net assets in foreign operations Foreign subsidiaries\u2019 assets and liabilities have been translated into presentation 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. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-333": { "value": "Financial Instruments 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 Receivables from transactions with other stockbrokers and counterparties are measured subsequent to initial recognition 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 amortised cost using the effective interest method, less allowance for impairment. As the receivables are generally short term, the effect of amortisation is minimal. The losses arising from impairment are recognised in the income statement in \u201coperating 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, 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 as \u201cbrokerage and research revenue\u201d. Financial liabilities Short positions in shares are carried at fair value. All other liabilities are carried at amortised 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-313": { "value": "Financial Instruments 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 Receivables from transactions with other stockbrokers and counterparties are measured subsequent to initial recognition 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 amortised cost using the effective interest method, less allowance for impairment. As the receivables are generally short term, the effect of amortisation is minimal. The losses arising from impairment are recognised in the income statement in \u201coperating 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, 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 as \u201cbrokerage and research revenue\u201d. Financial liabilities Short positions in shares are carried at fair value. All other liabilities are carried at amortised 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:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-6": { "value": "Financial Instruments 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-7": { "value": "Financial assets and liabilities Classification and measurement of financial assets Receivables from transactions with other stockbrokers and counterparties are measured subsequent to initial recognition 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 amortised cost using the effective interest method, less allowance for impairment. As the receivables are generally short term, the effect of amortisation is minimal. The losses arising from impairment are recognised in the income statement in \u201coperating 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, 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 as \u201cbrokerage and research revenue\u201d. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-8": { "value": "Financial liabilities Short positions in shares are carried at fair value. All other liabilities are carried at amortised 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-5": { "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. The Group has primarily two main sources of revenue which are accounted for as described below. Brokerage and Research Commission 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-4": { "value": "Accounting of partnership ABG Sundal Collier ASA is the principal partner in ABG Sundal Collier silent partnership. The silent partnership 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-294": { "value": "Impairment of financial assets The Group applies the simplified approach and recognises lifetime ECL for its receivables, measuring the loss allowance at an amount equal to lifetime ECL. The assessment is performed on a receivable-by- receivable basis. Any losses arising from impairment are recognised in the income statement in \u201cOperating expenses\u201d. 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. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-9": { "value": "Note 2 \u2013 Significant judgement 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 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 18 for further information. The accruals are transferred to receivables when the rights become unconditional. This usually occurs when the Group issues an invoice to the customer. Fixed fees (contractual sign-on fees or periodical fees) are recognised at the time they are earned. Determination of fair value of financial instruments Most of the Group\u2019s financial instruments are quoted in active markets, but determination of fair value of financial assets and financial liabilities that are not quoted in active markets will have to be performed by using valuation techniques. These valuation techniques are validated by qualified personnel and all valuations are also performed by qualified personnel. To the extent practical, the valuation models use only observable or known data, however as future cash flows and events are unknown, valuation will require management to make estimates. Further details in note 13. 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-295": { "value": "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. Further details in note 13. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-314": { "value": "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:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-296": { "value": "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:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-344": { "value": "Note 3 \u2013 Information about segments and geographical markets
Geographical segment:
2025
2024
Norway
1,152,486
1,011,036
Sweden
753,083
652,195
Denmark
138,539
112,786
International
127,958
156,782
Total
2,172,066
1,932,799
", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-334": { "value": "Note 3 \u2013 Information about segments and geographical markets Operating segments Operating segments are identified in accordance with IFRS 8 Operating Segments, which requires segmentation based on the internal reporting regularly reviewed by the entity\u2019s chief operating decision maker (\u201cCODM\u201d) for the purpose of allocating resources and assessing performance. The Company\u2019s CODM is the CEO and Executive Management, together the Executive Committee. Although the Company offers different product and service categories, as presented in the income statement, financial performance is monitored and evaluated on an aggregated basis. The CODM reviews revenues, operating profit and key financial metrics only at the consolidated/company level. There is no allocation of profitability, assets or liabilities to individual product lines or service categories for internal reporting purposes. Resource allocation decisions and performance assessments are therefore made at an overall company level. Based on the internal management reporting structure and the assessment criteria in IFRS 8, management has concluded that the Company has one operating segment, Investment banking and \u2013 capital markets, which also represents the single reportable segment. Geographical distribution Revenues from external customers is disaggregated by geographical location based on the domicile of the customer. Such geographical information is presented below.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-10": { "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:
2025
2024
Capital adequacy of credit-, counterparty-, and business risk
997,841
859,274
Capital adequacy of position-, and currency risk
130,877
231,235
Capital adequacy of operational risk
3,639,020
3,327,509
Total capital adequacy
4,767,738
4,418,018
Booked equity
1,053,437
1,055,563
Proposed payment to shareholders and non controlling interests
-279,151
-260,338
Intangible assets
-100,260
-104,446
Core capital
674,026
690,780
Total capital adequacy ratio
14.1%
15.6%
Number of times regulatory minimum
1.8x
2.0x
The operational risk is calculated using the following amounts (revenues and net financials):
2025
2024
2025
2,182,203
2024
1,939,083
1,939,083
2023
1,701,147
1,701,147
2022
1,683,785
Capital adequacy of operational risk
3,639,020
3,327,509
", "dimensions": { "concept": "abgsundalcollier:DisclosureOfCapitalRatio", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-11": { "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 standardised, 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-12": { "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
2,939,270
2,889,807
49,463
54,132
USD
103,950
103,517
433
4,355
EUR
5,498
4,286
1,212
14,352
GBP
15,156
12,448
2,708
36,748
DKK
130,001
112,891
17,110
27,130
Other currencies
3,082
Total net position currency 2025
139,799
Total net position currency 2024
105,637
", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-13": { "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 actual loss has been booked in 2025.
2025
2024
Receivables from Securities Financing clients
497,791
322,056
Market value of collateral from Securities Financing clients
1,076,735
826,758
Net exposure to Securities Financing clients
0
0
2025
2024
Accounts receivables
2,438,665
3,328,717
Receivables from broker firms
1,026,710
222,065
Liabilities payable to broker firms
-1,587,587
-705,197
Liabilities payable to customers
-1,654,225
-2,648,457
Net exposure other accounts receivables / settlement risk
223,562
197,127
FX contracts As of 31 December 2025, ABGSC has outstanding FX contracts of NOK 8.8m. 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 FX derivative contracts
2025
2024
Assets
Book value
Net value
Book value
Net value
Financial derivatives
8,864
6,351
3,773
1,962
Received collateral
4,284
4,282
1,373
1,373
Net exposure
4,580
2,069
2,400
589
2025
2024
Liabilities
Book value
Net value
Book value
Net value
Financial derivatives
6,721
4,208
13,065
11,254
Pledged collateral
3,092
3,092
41,635
41,635
", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-14": { "value": "Note 8 \u2013 Liquidity risk Liquidity risk is the risk that the Group will encounter difficulty in meeting its financial obligations as they fall due. The Group manages liquidity risk by maintaining adequate cash balances and committed credit facilities, and by continuously monitoring forecasted and actual cash flows. The Group does not have any long-term debt apart from lease liabilities. Amounts below includes earned interest:
30 days -
Agreed rest maturity assets
1-30 days
1 year
1-3 years
>3 years
Total value
Long term receivables
23,256
23,256
Accounts receivables
2,852,171
84,284
2,936,456
Receivables from stockbrokers
1,026,710
1,026,710
Other current receivables
214,123
144,432
358,556
Total 2025
4,093,005
228,717
23,256
0
4,344,977
Total 2024
3,987,964
114,044
19,943
0
4,121,951
30 days -
Agreed rest maturity liabilities
1-30 days
1 year
1-3 years
>3 years
Total value
Long-term provisions
31,126
4,601
35,728
Lease liabilities
67,173
132,416
174,331
373,920
Accounts payable
33,170
33,170
Liabilities payable to customers
1,654,225
1,654,225
Liabilities payable to stockbrokers
1,587,587
1,587,587
Social and corporate taxes
146,309
146,309
Other liabilities
632,715
632,715
Total 2025
3,274,982
846,197
163,543
178,932
4,463,654
Total 2024
3,384,038
729,069
164,470
235,731
4,513,308
", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-315": { "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. Executive Committee Remuneration policy in 2025 The remuneration policy has been implemented in accordance with the revised policy 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. 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. 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 2025. Board fees paid in 2025 and outstanding numbers of shares as of 31 December 2025 are shown in the table below:
Board Member
Board Fee
Other fee
1)
Number of Shares
Knut Brundtland (Chairman)
2)
425
1,528
7,500,000
Adele Norman Pran
290
100
0
Arild A. Engh
290
100
5,332,976
Cecilia Marlow
290
10
0
Jan Petter Collier
3)
290
10
40,538,000
Martina Klingvall
290
105
0
Nomination Committee
Other fee
Number of Shares
Stein Aukner
4)
40
180,429
Leiv Askvig
20
0
Roy Myklebust
20
2,090,000
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 2025 board fee of NOK 425k for the period 2025-2026 and a compensation committee fee of NOK 27.5k. and NOK 1,500k for 2024/2025 from ABG Sundal Collier ASA as approved at the Annual General Meeting held 24 April 2025. Knut Brundtland incl. the family-owned company Giotto AS also owns 2,500,000 ABGSC shares on a forward contract. 3) Jan Petter Collier has through his partnership in ABGSC received a fixed compensation of NOK 4,500k, variable compensation of NOK 500k, pension contribution of NOK 89k and benefits in kind of NOK 20k. 4) 75,000 of the shares are controlled through proxies. 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, plu 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 2025 and 31 December 2024 are shown in the tables below: 1) Norwegian Executive manag ement member s are par t of a silent partnership and receive fixed and variable compensation throug h participation of the profit d istribution from the silent partnership. 2) Variable compensation in respect of calenda r year 2025. 3) The fo rward contracts have settlement in 2026-2030.
2025
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
8,474
4,910
989
226
7
5,375,000
1,700,000
Geir B. Olsen
CFO
2,700
2,200
86
89
20
1,800,000
200,000
Jessica Blink
Head of Legal
2,318
495
52
228
7
250,000
75,000
Kristian Fyksen
Head of IB/CEO ABGSC Norway
7,000
5,000
0
89
20
2,800,000
1,000,000
Olof Cederholm
Co-head of equities
6,401
250
387
301
7
2,035,000
1,265,000
Hans \u00d8yvind Haukeli
Co-head of equities
7,000
7,480
860
89
20
6,500,000
0
John Olaisen
Head of Research
4,500
2,850
430
89
20
4,380,000
150,000
1) Norwegian Executive management members are par t 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 fo rward 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 \u00d8 yvind Haukeli has been Co-hea d 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
Variable
Long-term
Number of shares
Fixed
compensation
incentive
Pension
Benefits
Number
on forward
Name
Position
compensation 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
", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-335": { "value": "Note 9 \u2013 Wages and social costs Employee remuneration Remuneration to employees in the form of salaries, paid holidays, other paid absence, other current remuneration and similar items are recognised at the rate they are earned. The Group reports any expense for variable remuneration as personnel expenses, which are recognised 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. Partner share program In connection with the annual salary and bonus process, partners are offered the opportunity to acquire partner shares at a price reflecting market value adjusted for contractual transfer and disposal restrictions. The discount reflects these restrictions, and the transaction is therefore considered to be at market value. Partners may finance the purchase through a forward contract arrangement which is detailed in note 24. Partners who acquire shares are also offered a long-term cash-based incentive (LTI) linked to the share price at the time of purchase. The LTI is not contingent upon continued ownership of the shares.
2025
2024
Wages/partner remuneration
920,392
833,227
Social security tax
147,238
133,465
Pension costs including social security tax
46,239
45,963
Other personnel costs
80,823
83,568
Total wages and social costs
1,194,692
1,096,223
Average number of man-labour years
332
336
The arrangement has been assessed as falling outside the scope of IFRS 2, as it does not constitute a share-based payment as defined by the standard. Any expense related to the LTI is recognised as employee compensation in accordance with IAS 19. 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. Executive Committee Remuneration policy in 2025 The remuneration policy has been implemented in accordance with the revised policy 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. 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. 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 2025. Board fees paid in 2025 and outstanding numbers of shares as of 31 December 2025 are shown in the table below:
Board Member
Board Fee
Other fee
1)
Number of Shares
Knut Brundtland (Chairman)
2)
425
1,528
7,500,000
Adele Norman Pran
290
100
0
Arild A. Engh
290
100
5,332,976
Cecilia Marlow
290
10
0
Jan Petter Collier
3)
290
10
40,538,000
Martina Klingvall
290
105
0
Nomination Committee
Other fee
Number of Shares
Stein Aukner
4)
40
180,429
Leiv Askvig
20
0
Roy Myklebust
20
2,090,000
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 2025 board fee of NOK 425k for the period 2025-2026 and a compensation committee fee of NOK 27.5k. and NOK 1,500k for 2024/2025 from ABG Sundal Collier ASA as approved at the Annual General Meeting held 24 April 2025. Knut Brundtland incl. the family-owned company Giotto AS also owns 2,500,000 ABGSC shares on a forward contract. 3) Jan Petter Collier has through his partnership in ABGSC received a fixed compensation of NOK 4,500k, variable compensation of NOK 500k, pension contribution of NOK 89k and benefits in kind of NOK 20k. 4) 75,000 of the shares are controlled through proxies. 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, plu s 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 2025 and 31 December 2024 are shown in the tables below: 1) Norwegian Executive manag ement member s are par t of a silent partnership and receive fixed and variable compensation throug h participation of the profit d istribution from the silent partnership. 2) Variable compensation in respect of calenda r year 2025. 3) The fo rward contracts have settlement in 2026-2030.
2025
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
8,474
4,910
989
226
7
5,375,000
1,700,000
Geir B. Olsen
CFO
2,700
2,200
86
89
20
1,800,000
200,000
Jessica Blink
Head of Legal
2,318
495
52
228
7
250,000
75,000
Kristian Fyksen
Head of IB/CEO ABGSC Norway
7,000
5,000
0
89
20
2,800,000
1,000,000
Olof Cederholm
Co-head of equities
6,401
250
387
301
7
2,035,000
1,265,000
Hans \u00d8yvind Haukeli
Co-head of equities
7,000
7,480
860
89
20
6,500,000
0
John Olaisen
Head of Research
4,500
2,850
430
89
20
4,380,000
150,000
1) Norwegian Executive management members are par t 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 fo rward 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 \u00d8 yvind Haukeli has been Co-hea d 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
Variable
Long-term
Number of shares
Fixed
compensation
incentive
Pension
Benefits
Number
on forward
Name
Position
compensation 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
", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-297": { "value": "Note 9 \u2013 Wages and social costs Employee remuneration Remuneration to employees in the form of salaries, paid holidays, other paid absence, other current remuneration and similar items are recognised at the rate they are earned. The Group reports any expense for variable remuneration as personnel expenses, which are recognised 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. Partner share program In connection with the annual salary and bonus process, partners are offered the opportunity to acquire partner shares at a price reflecting market value adjusted for contractual transfer and disposal restrictions. The discount reflects these restrictions, and the transaction is therefore considered to be at market value. Partners may finance the purchase through a forward contract arrangement which is detailed in note 24. Partners who acquire shares are also offered a long-term cash-based incentive (LTI) linked to the share price at the time of purchase. The LTI is not contingent upon continued ownership of the shares.
2025
2024
Wages/partner remuneration
920,392
833,227
Social security tax
147,238
133,465
Pension costs including social security tax
46,239
45,963
Other personnel costs
80,823
83,568
Total wages and social costs
1,194,692
1,096,223
Average number of man-labour years
332
336
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 2025. Board fees paid in 2025 and outstanding numbers of shares as of 31 December 2025 are shown in the table below:
Board Member
Board Fee
Other fee
1)
Number of Shares
Knut Brundtland (Chairman)
2)
425
1,528
7,500,000
Adele Norman Pran
290
100
0
Arild A. Engh
290
100
5,332,976
Cecilia Marlow
290
10
0
Jan Petter Collier
3)
290
10
40,538,000
Martina Klingvall
290
105
0
Nomination Committee
Other fee
Number of Shares
Stein Aukner
4)
40
180,429
Leiv Askvig
20
0
Roy Myklebust
20
2,090,000
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 2025 board fee of NOK 425k for the period 2025-2026 and a compensation committee fee of NOK 27.5k. and NOK 1,500k for 2024/2025 from ABG Sundal Collier ASA as approved at the Annual General Meeting held 24 April 2025. Knut Brundtland incl. the family-owned company Giotto AS also owns 2,500,000 ABGSC shares on a forward contract. 3) Jan Petter Collier has through his partnership in ABGSC received a fixed compensation of NOK 4,500k, variable compensation of NOK 500k, pension contribution of NOK 89k and benefits in kind of NOK 20k. 4) 75,000 of the shares are controlled through proxies. 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, plu s 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 2025 and 31 December 2024 are shown in the tables below: 1) Norwegian Executive manag ement member s are par t of a silent partnership and receive fixed and variable compensation throug h participation of the profit d istribution from the silent partnership. 2) Variable compensation in respect of calenda r year 2025. 3) The fo rward contracts have settlement in 2026-2030.
2025
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
8,474
4,910
989
226
7
5,375,000
1,700,000
Geir B. Olsen
CFO
2,700
2,200
86
89
20
1,800,000
200,000
Jessica Blink
Head of Legal
2,318
495
52
228
7
250,000
75,000
Kristian Fyksen
Head of IB/CEO ABGSC Norway
7,000
5,000
0
89
20
2,800,000
1,000,000
Olof Cederholm
Co-head of equities
6,401
250
387
301
7
2,035,000
1,265,000
Hans \u00d8yvind Haukeli
Co-head of equities
7,000
7,480
860
89
20
6,500,000
0
John Olaisen
Head of Research
4,500
2,850
430
89
20
4,380,000
150,000
1) Norwegian Executive management members are par t 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 fo rward 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 \u00d8 yvind Haukeli has been Co-hea d 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
Variable
Long-term
Number of shares
Fixed
compensation
incentive
Pension
Benefits
Number
on forward
Name
Position
compensation 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
The arrangement has been assessed as falling outside the scope of IFRS 2, as it does not constitute a share-based payment as defined by the standard. Any expense related to the LTI is recognised as employee compensation in accordance with IAS 19. 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. Executive Committee Remuneration policy in 2025 The remuneration policy has been implemented in accordance with the revised policy 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. 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-342": { "value": "Employee remuneration Remuneration to employees in the form of salaries, paid holidays, other paid absence, other current remuneration and similar items are recognised at the rate they are earned. The Group reports any expense for variable remuneration as personnel expenses, which are recognised 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-298": { "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 reg arding pre paration of tax papers. Other AssuranceTax servicesnon-audit 2025 Audit fee services 1) Deloitte Norway 2,429 268 626 141 3,464 Deloitte Abroad 777 0 0 0 777 Total Deloitte 3,206 268 626 141 4,241 Other 876 0 192 909 1,977 Total 4,082 268 818 1,050 6,218
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
Others
1,009
0
129
0
1,138
Total
3,273
375
1,224
1,031
5,903
", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-15": { "value": "Note 10 \u2013 Taxes Deferred tax assets are evaluated at each balance sheet date and recognised to the extent that it is probable that sufficient taxable profit will be available to allow the benefit of part or all of that deferred tax asset to be utilised. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period when the liability shall be settled or the asset to be realised, based on tax rates and laws that have been enacted or substantively enacted at the balance sheet date
Tax cost in the income statement
2025
2024
Tax payable in Norway
124,759
64,102
Tax payable outside Norway
28,055
39,239
Total tax payable
152,814
103,341
Change in deferred tax in Norway
-22,912
3,824
Change in deferred tax outside Norway
-310
-585
Total change in deferred tax
-23,222
3,239
Tax cost
129,591
106,581
Reconciliation from nominal to effective tax rate
Profit before taxes
500,967
413,639
Expected tax cost based on nominal tax rate (22%)
110,213
91,001
Net tax free gain/loss and other income
-2,239
-2,915
Non deductible costs
11,737
6,385
Prior year adjustment
-711
2,316
Loss carried forward
1
-500
Effect on finance tax in Norway
11,886
8,508
Differences in tax rates outside Norway and FX-effects
-1,295
1,786
Tax cost on ordinary profit
129,591
106,581
Effective tax rate
25.9 %
25.8 %
Tax payable in the balance sheet
2025
2024
Total tax payable
152,814
103,341
Tax on comprehensive income
5,615
779
Tax paid in advance
-28,795
-35,606
FX effects
236
446
Prior year adjustment
-18,975
-5,922
Tax payable at year end
110,895
63,038
Tax effect on temporary differences at year end
Current items
Provisions
54,923
44,033
Other current items
4,615
-6,083
Total current items
59,538
37,950
Non current items
Fixed assets
-299
172
Leases
10,902
0
Other non current items
-4,776
3,365
Total non current items
5,827
3,537
Loss carried forward
6,109
3,816
Net loss carried forward
6,109
3,816
Total deferred tax asset
71,474
45,303
Recognized deferred tax asset
80,192
54,021
Recognized deferred tax liability
8,718
8,718
Net deferred tax asset
71,474
45,304
Reconciliation of changes in deferred tax asset
Net tax asset at 1 January
45,303
37,418
Prior year adjustment
2,948
0
Total change in deferred tax
23,222
-3,239
FX-effect
0
599
Income tax relating to other comprehensive income
0
10,525
Total deferred tax asset as of 31 December
71,474
45,303
", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-316": { "value": "Note 10 \u2013 Taxes Deferred tax assets are evaluated at each balance sheet date and recognised to the extent that it is probable that sufficient taxable profit will be available to allow the benefit of part or all of that deferred tax asset to be utilised. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period when the liability shall be settled or the asset to be realised, based on tax rates and laws that have been enacted or substantively enacted at the balance sheet date
Tax cost in the income statement
2025
2024
Tax payable in Norway
124,759
64,102
Tax payable outside Norway
28,055
39,239
Total tax payable
152,814
103,341
Change in deferred tax in Norway
-22,912
3,824
Change in deferred tax outside Norway
-310
-585
Total change in deferred tax
-23,222
3,239
Tax cost
129,591
106,581
Reconciliation from nominal to effective tax rate
Profit before taxes
500,967
413,639
Expected tax cost based on nominal tax rate (22%)
110,213
91,001
Net tax free gain/loss and other income
-2,239
-2,915
Non deductible costs
11,737
6,385
Prior year adjustment
-711
2,316
Loss carried forward
1
-500
Effect on finance tax in Norway
11,886
8,508
Differences in tax rates outside Norway and FX-effects
-1,295
1,786
Tax cost on ordinary profit
129,591
106,581
Effective tax rate
25.9 %
25.8 %
Tax payable in the balance sheet
2025
2024
Total tax payable
152,814
103,341
Tax on comprehensive income
5,615
779
Tax paid in advance
-28,795
-35,606
FX effects
236
446
Prior year adjustment
-18,975
-5,922
Tax payable at year end
110,895
63,038
Tax effect on temporary differences at year end
Current items
Provisions
54,923
44,033
Other current items
4,615
-6,083
Total current items
59,538
37,950
Non current items
Fixed assets
-299
172
Leases
10,902
0
Other non current items
-4,776
3,365
Total non current items
5,827
3,537
Loss carried forward
6,109
3,816
Net loss carried forward
6,109
3,816
Total deferred tax asset
71,474
45,303
Recognized deferred tax asset
80,192
54,021
Recognized deferred tax liability
8,718
8,718
Net deferred tax asset
71,474
45,304
Reconciliation of changes in deferred tax asset
Net tax asset at 1 January
45,303
37,418
Prior year adjustment
2,948
0
Total change in deferred tax
23,222
-3,239
FX-effect
0
599
Income tax relating to other comprehensive income
0
10,525
Total deferred tax asset as of 31 December
71,474
45,303
", "dimensions": { "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-299": { "value": "Note 10 \u2013 Taxes Deferred tax assets are evaluated at each balance sheet date and recognised to the extent that it is probable that sufficient taxable profit will be available to allow the benefit of part or all of that deferred tax asset to be utilised. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period when the liability shall be settled or the asset to be realised, based on tax rates and laws that have been enacted or substantively enacted at the balance sheet date
Tax cost in the income statement
2025
2024
Tax payable in Norway
124,759
64,102
Tax payable outside Norway
28,055
39,239
Total tax payable
152,814
103,341
Change in deferred tax in Norway
-22,912
3,824
Change in deferred tax outside Norway
-310
-585
Total change in deferred tax
-23,222
3,239
Tax cost
129,591
106,581
Reconciliation from nominal to effective tax rate
Profit before taxes
500,967
413,639
Expected tax cost based on nominal tax rate (22%)
110,213
91,001
Net tax free gain/loss and other income
-2,239
-2,915
Non deductible costs
11,737
6,385
Prior year adjustment
-711
2,316
Loss carried forward
1
-500
Effect on finance tax in Norway
11,886
8,508
Differences in tax rates outside Norway and FX-effects
-1,295
1,786
Tax cost on ordinary profit
129,591
106,581
Effective tax rate
25.9 %
25.8 %
Tax payable in the balance sheet
2025
2024
Total tax payable
152,814
103,341
Tax on comprehensive income
5,615
779
Tax paid in advance
-28,795
-35,606
FX effects
236
446
Prior year adjustment
-18,975
-5,922
Tax payable at year end
110,895
63,038
Tax effect on temporary differences at year end
Current items
Provisions
54,923
44,033
Other current items
4,615
-6,083
Total current items
59,538
37,950
Non current items
Fixed assets
-299
172
Leases
10,902
0
Other non current items
-4,776
3,365
Total non current items
5,827
3,537
Loss carried forward
6,109
3,816
Net loss carried forward
6,109
3,816
Total deferred tax asset
71,474
45,303
Recognized deferred tax asset
80,192
54,021
Recognized deferred tax liability
8,718
8,718
Net deferred tax asset
71,474
45,304
Reconciliation of changes in deferred tax asset
Net tax asset at 1 January
45,303
37,418
Prior year adjustment
2,948
0
Total change in deferred tax
23,222
-3,239
FX-effect
0
599
Income tax relating to other comprehensive income
0
10,525
Total deferred tax asset as of 31 December
71,474
45,303
", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-16": { "value": "Note 11 \u2013 Rental costs and lease commitments ABGSC lease all its office locations, which are the only leased assets in scope for IFRS 16. Rental contracts are typically for a specified period of time but may have certain extension options. Lease terms are negotiated on an individual basis and may contain different terms and conditions. There are no variable lease payments. For leases of premises, the discount rate is determined based on the Group\u2019s incremental borrowing rate, taking into account the lease term, the economic environment and the credit risk of the Group. The Group has opted to not recognise right-of-use assets and lease liabilities for short-term and low value leases. Short-term leases are defined as leases with a lease term of 12 months or less. These leases are recognised as an operating cost as the expense occur. Examples of such leases are tablets and personal computers, small items of office furniture and telephones. Expenses for such leases of NOK 6m are recognised as operating expense (2024: 5m).", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-300": { "value": "Note 11 \u2013 Rental costs and lease commitments
Right-of-use assets
2025
2024
Right-of-use assets as of 1 January
387,116
435,167
Additions
2,870
257
Depreciation of the year
-69,632
-66,090
Revaluation
-476
14,356
FX-effects
8,896
3,425
Right-of-use assets as of 31 December
328,774
387,116
Remaining lease-term
1-8 years
1-8 years
Depreciation method
Linear
Linear
Lease liabilities
Undiscounted lease liabilities and maturity of cash outflow
2025
2024
< 1 year
79,149
79,109
1-2 years
77,511
76,174
2-3 years
78,266
74,606
3-4 years
79,798
76,099
4-5 years
42,131
77,621
> 5 years
53,499
95,093
Total undiscounted lease liabilities as of 31 December
410,352
478,701
Discount element
-36,432
-49,903
Total discounted lease liabilities as of 31 December
373,920
428,798
2025
2024
Interest expense on lease liabilites
14,413
17,516
Income from subleasing right-of-use assets
3,320
2,566
Interest-bearing
liabilities
Lease liabilities
Total
Liabilities as of 31 December 2023
2,880
472,610
475,490
Net change in cash pool liability
3,562
3,562
Installments on lease liabilities
-62,214
-62,214
Interest paid
-17,516
-17,516
Transactions with cash effect
3,562
-79,730
-76,168
FX-adjustment
3,798
3,798
New or amended lease contracts
14,604
14,604
Interest expenses
17,516
17,516
Transactions without cash effect
0
35,918
35,918
Liabilities as of 31 December 2024
6,442
428,798
435,240
Total liabilities consist of:
Interest-bearing liabilities current
6,442
Long-term lease liabilities
363,880
Short-term lease liabilities
64,918
Liabilities as of 31 December 2024
6,442
428,798
Note 12 \u2013 Reconciliation of changes in liabilities arising
from financing activities
Interest-bearing
liabilities
Lease liabilities
Total
Liabilities as of 31 December 2024
6,442
428,798
435,240
Net change in cash pool liability
151,534
151,534
Installments on lease liabilities
-66,713
-66,713
Interest paid
-14,413
-14,413
Transactions with cash effect
151,534
-81,126
70,408
FX-adjustment
9,548
9,548
New or amended lease contracts
3,226
3,226
Terminated lease contracts
-939
-939
Interest expenses
14,413
14,413
Transactions without cash effect
0
26,248
26,248
Liabilities as of 31 December 2025
157,976
373,920
531,897
Total liabilities consist of:
Interest-bearing liabilities current
157,976
Long-term lease liabilities
306,747
Short-term lease liabilities
67,173
Liabilities as of 31 December 2025
157,976
373,920
", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-317": { "value": "Note 12 \u2013 Reconciliation of changes in liabilities arising from financing activities
Interest-bearing
liabilities
Lease liabilities
Total
Liabilities as of 31 December 2024
6,442
428,798
435,240
Net change in cash pool liability
151,534
151,534
Installments on lease liabilities
-66,713
-66,713
Interest paid
-14,413
-14,413
Transactions with cash effect
151,534
-81,126
70,408
FX-adjustment
9,548
9,548
New or amended lease contracts
3,226
3,226
Terminated lease contracts
-939
-939
Interest expenses
14,413
14,413
Transactions without cash effect
0
26,248
26,248
Liabilities as of 31 December 2025
157,976
373,920
531,897
Total liabilities consist of:
Interest-bearing liabilities current
157,976
Long-term lease liabilities
306,747
Short-term lease liabilities
67,173
Liabilities as of 31 December 2025
157,976
373,920
Interest-bearing
liabilities
Lease liabilities
Total
Liabilities as of 31 December 2023
2,880
472,610
475,490
Net change in cash pool liability
3,562
3,562
Installments on lease liabilities
-62,214
-62,214
Interest paid
-17,516
-17,516
Transactions with cash effect
3,562
-79,730
-76,168
FX-adjustment
3,798
3,798
New or amended lease contracts
14,604
14,604
Interest expenses
17,516
17,516
Transactions without cash effect
0
35,918
35,918
Liabilities as of 31 December 2024
6,442
428,798
435,240
Total liabilities consist of:
Interest-bearing liabilities current
6,442
Long-term lease liabilities
363,880
Short-term lease liabilities
64,918
Liabilities as of 31 December 2024
6,442
428,798
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialLiabilitiesHeldForTradingExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-17": { "value": "Note 13 \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
2025
2024
Financial instruments at fair value through profit and loss
25,960
37,983
Receivables
4,321,721
4,102,008
Cash and bank deposits
721,581
787,801
Total financial assets
5,069,263
4,927,792
Financial liabilities
Financial instruments at fair value through profit and loss
4,282
88
Liabilities to customers and stockbrokers
3,241,812
3,353,654
Other current liabilities
1,037,342
765,894
Total financal liabilities
4,283,437
4,119,636
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 assets, if any. Note 14 \u2013 Hedging of net assets of foreign operations 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. As of 31 December 2025, the Group had the following amounts in hedging instruments: In 2025, the hedging instruments had a loss of NOK 16.9m net of tax, which is recognised in other comprehensive income. Specification of financial instruments divided by valuation techniques
2025
2024
Assets
Level 1
Level 2
Level 3
Total
Securities and financial trading instruments
1,473
0
24,488
25,960
Total
1,473
0
24,488
25,960
Liabilities
Securities and financial trading instruments (short positions)
4,282
0
0
4,282
Total
4,282
0
0
4,282
Level 3 financial instruments (non-current assets) The table below shows a more detailed description of level 3 financial instruments.
2025
2024
Balance as of 1 January
3,872
2,610
Disposal of shares
2,883
1,262
Balance as of 31 December
6,755
3,872
Currency
Bank accounts
FX-forwards
in NOK
DKK
41,509
0
65,817
EUR
92
-1,800
-20,230
GBP
79
-7,000
-93,928
SEK
-38,364
-200,000
-260,866
SGD
198
-2,400
-17,266
USD
-1,240
-26,000
-274,554
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
", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-318": { "value": "Note 13 \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
2025
2024
Financial instruments at fair value through profit and loss
25,960
37,983
Receivables
4,321,721
4,102,008
Cash and bank deposits
721,581
787,801
Total financial assets
5,069,263
4,927,792
Financial liabilities
Financial instruments at fair value through profit and loss
4,282
88
Liabilities to customers and stockbrokers
3,241,812
3,353,654
Other current liabilities
1,037,342
765,894
Total financal liabilities
4,283,437
4,119,636
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 assets, if any. Specification of financial instruments divided by valuation techniques
2025
2024
Assets
Level 1
Level 2
Level 3
Total
Securities and financial trading instruments
1,473
0
24,488
25,960
Total
1,473
0
24,488
25,960
Liabilities
Securities and financial trading instruments (short positions)
4,282
0
0
4,282
Total
4,282
0
0
4,282
Level 3 financial instruments (non-current assets) The table below shows a more detailed description of level 3 financial instruments.
2025
2024
Balance as of 1 January
3,872
2,610
Disposal of shares
2,883
1,262
Balance as of 31 December
6,755
3,872
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
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-301": { "value": "Note 13 \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
2025
2024
Financial instruments at fair value through profit and loss
25,960
37,983
Receivables
4,321,721
4,102,008
Cash and bank deposits
721,581
787,801
Total financial assets
5,069,263
4,927,792
Financial liabilities
Financial instruments at fair value through profit and loss
4,282
88
Liabilities to customers and stockbrokers
3,241,812
3,353,654
Other current liabilities
1,037,342
765,894
Total financal liabilities
4,283,437
4,119,636
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 assets, if any. Specification of financial instruments divided by valuation techniques
2025
2024
Assets
Level 1
Level 2
Level 3
Total
Securities and financial trading instruments
1,473
0
24,488
25,960
Total
1,473
0
24,488
25,960
Liabilities
Securities and financial trading instruments (short positions)
4,282
0
0
4,282
Total
4,282
0
0
4,282
Level 3 financial instruments (non-current assets) The table below shows a more detailed description of level 3 financial instruments.
2025
2024
Balance as of 1 January
3,872
2,610
Disposal of shares
2,883
1,262
Balance as of 31 December
6,755
3,872
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
", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-336": { "value": "Note 14 \u2013 Hedging of net assets of foreign operations 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. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-302": { "value": "Note 14 \u2013 Hedging of net assets of foreign operations 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. As of 31 December 2025, the Group had the following amounts in hedging instruments: In 2025, the hedging instruments had a loss of NOK 16.9m net of tax, which is recognised in other comprehensive income.
Currency
Bank accounts
FX-forwards
in NOK
DKK
41,509
0
65,817
EUR
92
-1,800
-20,230
GBP
79
-7,000
-93,928
SEK
-38,364
-200,000
-260,866
SGD
198
-2,400
-17,266
USD
-1,240
-26,000
-274,554
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-18": { "value": "Note 15 \u2013 Goodwill, acquisitions and non-controlling interests
2025
2024
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
2025
2024
Balance at beginning of year
11,274
11,707
Business combinations
0
0
Comprehensive income to non-controlling interests
7,370
-432
Payment to shareholders
-8,865
0
Balance at end of year
9,779
11,274
Total revenues, profit before tax and net cash flow for ABG Sundal Collier Fastena AB was in 2025 respectively NOK 48m, NOK 19m and NOK 5m, whereas total assets and equity was NOK 35m and NOK 27m. Total revenues, profit before tax and net cash flow for ABG Alternative Investments Holding AS was in 2025 respectively NOK 1m, NOK -7m and NOK -4m, whereas total assets and equity was NOK 34m and NOK 17m.", "dimensions": { "concept": "ifrs-full:DisclosureOfGoodwillExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-337": { "value": "Note 15 \u2013 Goodwill, acquisitions and non-controlling interests All business combinations are accounted for by applying the acquisition method.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-319": { "value": "Note 15 \u2013 Goodwill, acquisitions and non-controlling interests All business combinations are accounted for by applying the acquisition 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 is tested annually for impairment, or more frequently if events or changes in circumstances indicate that it may be impaired. Goodwill is allocated to the relevant cash-generating unit (\u201cCGU\u201d) and tested for impairment by comparing the CGU\u2019s carrying amount with its recoverable amount, determined based on discounted future cash flows. An impairment loss is recognised if the carrying amount exceeds the recoverable amount. The recoverable amount of the cash-generating unit to which goodwill is allocated is determined based on a value in use calculation. The Group utilise a combination of discounted cash flows and multiple analysis. The discounted cash flows are based on cash flow projections derived from financial budgets approved by management, covering a five-year period, and extrapolated thereafter using a long-term growth rate. The value in use calculation applies a pre-tax discount rate reflecting current market assessments of the time value of money and the risks specific to the cash-generating unit. The discount rate is derived from observable market interest rates and adjusted for the Group\u2019s risk profile. Multiple analysis are based on comparison to the multiple the ABG-share is traded at on Oslo stock exchange adjusted for relevant factors for the cash generating unit in question. No impairment loss was recognised in 2025 (2024: no impairment loss). ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-303": { "value": "Note 15 \u2013 Goodwill, acquisitions and non-controlling interests All business combinations are accounted for by applying the acquisition 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 is tested annually for impairment, or more frequently if events or changes in circumstances indicate that it may be impaired. Goodwill is allocated to the relevant cash-generating unit (\u201cCGU\u201d) and tested for impairment by comparing the CGU\u2019s carrying amount with its recoverable amount, determined based on discounted future cash flows. An impairment loss is recognised if the carrying amount exceeds the recoverable amount. The recoverable amount of the cash-generating unit to which goodwill is allocated is determined based on a value in use calculation. The Group utilise a combination of discounted cash flows and multiple analysis. The discounted cash flows are based on cash flow projections derived from financial budgets approved by management, covering a five-year period, and extrapolated thereafter using a long-term growth rate. The value in use calculation applies a pre-tax discount rate reflecting current market assessments of the time value of money and the risks specific to the cash-generating unit. The discount rate is derived from observable market interest rates and adjusted for the Group\u2019s risk profile. Multiple analysis are based on comparison to the multiple the ABG-share is traded at on Oslo stock exchange adjusted for relevant factors for the cash generating unit in question. No impairment loss was recognised in 2025 (2024: no impairment loss).
2025
2024
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
2025
2024
Balance at beginning of year
11,274
11,707
Business combinations
0
0
Comprehensive income to non-controlling interests
7,370
-432
Payment to shareholders
-8,865
0
Balance at end of year
9,779
11,274
Total revenues, profit before tax and net cash flow for ABG Sundal Collier Fastena AB was in 2025 respectively NOK 48m, NOK 19m and NOK 5m, whereas total assets and equity was NOK 35m and NOK 27m. Total revenues, profit before tax and net cash flow for ABG Alternative Investments Holding AS was in 2025 respectively NOK 1m, NOK -7m and NOK -4m, whereas total assets and equity was NOK 34m and NOK 17m.", "dimensions": { "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-320": { "value": "Note 16 \u2013 Fixed assets
Other
Office
intangible
equipment and
assets
fittings
Acquisition cost as of 1 January 2025
75,465
165,659
FX-adjustment
2,584
3,162
Disposals at cost
0
-26,681
Additions
1,455
6,856
Acquisition cost as of 31 December 2025
79,504
148,995
Accumulated depreciation as of 1 January 2025
55,610
119,876
FX-adjustment
2,428
1,773
Depreciation
5,796
13,164
Disposals
0
-26,627
Accumulated depreciation as of 31 December 2025
63,835
108,186
Carrying amount as of 1 January 2025
19,855
45,783
Carrying amount as of 31 December 2025
15,670
40,809
Depreciation rates (linear method)
12.5 - 20%
12.5 - 33%
Other
Office
intangible
equipment and
assets
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%
The Group\u2019s fixed assets primarily consist of office and IT equipment. The Group applies the cost method for fixed assets, where the acquisition costs are depreciated to zero over the expected useful lifetime. The large disposals in 2025 is related to cleanup of old and fully depreciated office equipment and fittings no longer in use.", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-304": { "value": "Note 16 \u2013 Fixed assets
Other
Office
intangible
equipment and
assets
fittings
Acquisition cost as of 1 January 2025
75,465
165,659
FX-adjustment
2,584
3,162
Disposals at cost
0
-26,681
Additions
1,455
6,856
Acquisition cost as of 31 December 2025
79,504
148,995
Accumulated depreciation as of 1 January 2025
55,610
119,876
FX-adjustment
2,428
1,773
Depreciation
5,796
13,164
Disposals
0
-26,627
Accumulated depreciation as of 31 December 2025
63,835
108,186
Carrying amount as of 1 January 2025
19,855
45,783
Carrying amount as of 31 December 2025
15,670
40,809
Depreciation rates (linear method)
12.5 - 20%
12.5 - 33%
Other
Office
intangible
equipment and
assets
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%
The Group\u2019s fixed assets primarily consist of office and IT equipment. The Group applies the cost method for fixed assets, where the acquisition costs are depreciated to zero over the expected useful lifetime. The large disposals in 2025 is related to cleanup of old and fully depreciated office equipment and fittings no longer in use.", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-19": { "value": "Note 16 \u2013 Fixed assets
Other
Office
intangible
equipment and
assets
fittings
Acquisition cost as of 1 January 2025
75,465
165,659
FX-adjustment
2,584
3,162
Disposals at cost
0
-26,681
Additions
1,455
6,856
Acquisition cost as of 31 December 2025
79,504
148,995
Accumulated depreciation as of 1 January 2025
55,610
119,876
FX-adjustment
2,428
1,773
Depreciation
5,796
13,164
Disposals
0
-26,627
Accumulated depreciation as of 31 December 2025
63,835
108,186
Carrying amount as of 1 January 2025
19,855
45,783
Carrying amount as of 31 December 2025
15,670
40,809
Depreciation rates (linear method)
12.5 - 20%
12.5 - 33%
Other
Office
intangible
equipment and
assets
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%
The Group\u2019s fixed assets primarily consist of office and IT equipment. The Group applies the cost method for fixed assets, where the acquisition costs are depreciated to zero over the expected useful lifetime. The large disposals in 2025 is related to cleanup of old and fully depreciated office equipment and fittings no longer in use.", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-305": { "value": "Note 17 \u2013 Investments in associates
2025
2024
Carrying
Carrying
Ownership
amount
Investment in
Net result
Received
amount
Entity
Industry
interest
01.01.2025
2025
2025
dividend
31.12.2025
Kameo AS
Crowdfunding
29.40%
29,616
0
-801
0
28,815
Novier Property Group AB
Property
20.35%
10,806
0
794
0
11,600
Total
40,422
0
-6
0
40,416
Carrying
Carrying
Ownership
amount
Investment in
Net result
Received
amount
Entity
Industry
interest
01.01.2024
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
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 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 2025 of NOK 1m (NOK 1m in 2024).
2025
Result for
Assets
Liabilities
Equity
Revenues
the year
Kameo AS
62,348
12,438
49,910
72,342
-2,825
Novier Property Group AB
86,693
66,318
20,374
191,569
3,903
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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-20": { "value": "Note 17 \u2013 Investments in associates
2025
2024
Carrying
Carrying
Ownership
amount
Investment in
Net result
Received
amount
Entity
Industry
interest
01.01.2025
2025
2025
dividend
31.12.2025
Kameo AS
Crowdfunding
29.40%
29,616
0
-801
0
28,815
Novier Property Group AB
Property
20.35%
10,806
0
794
0
11,600
Total
40,422
0
-6
0
40,416
Carrying
Carrying
Ownership
amount
Investment in
Net result
Received
amount
Entity
Industry
interest
01.01.2024
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
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 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 2025 of NOK 1m (NOK 1m in 2024).
2025
Result for
Assets
Liabilities
Equity
Revenues
the year
Kameo AS
62,348
12,438
49,910
72,342
-2,825
Novier Property Group AB
86,693
66,318
20,374
191,569
3,903
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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-321": { "value": "Note 19 \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 2025, the Group has no bank overdraft but has withdrawn amount on some currency accounts within the Group account.
2025
2024
Shares/bonds
62,094
78,317
Net receivables
721,353
519,183
Total assets pledged as collateral
783,447
597,499
Carrying amount of mortgaged liabilities
0
0
", "dimensions": { "concept": "ifrs-full:DisclosureOfCollateralExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-322": { "value": "Note 20 \u2013 Accounts receivables
2025
2024
Gross accounts receivables
2,944,625
3,654,478
Allowance for doubtful accounts
-8,169
-3,705
Net accounts receivables
2,936,456
3,650,772
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-338": { "value": "Note 18 \u2013 Other receivables and liabilities
2025
2024
Prepaid costs
94,910
68,252
Not yet invoiced revenues and project-costs
244,258
122,755
Other receivables
19,387
38,163
Total other receivables
358,556
229,171
Amounts due to partners/employees (incl. national insurance contribution)
603,414
520,679
Accrued costs and other short-term liabilities
29,300
42,643
Total other liabilities
632,715
563,322
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-323": { "value": "Note 18 \u2013 Other receivables and liabilities
2025
2024
Prepaid costs
94,910
68,252
Not yet invoiced revenues and project-costs
244,258
122,755
Other receivables
19,387
38,163
Total other receivables
358,556
229,171
Amounts due to partners/employees (incl. national insurance contribution)
603,414
520,679
Accrued costs and other short-term liabilities
29,300
42,643
Total other liabilities
632,715
563,322
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-22": { "value": "Note 22 \u2013 Earnings per share
Basic earnings per share 2025
2024
Profit for the year attributable to the owners of the parent
364,405
307,733
Average number of outstanding shares less own shares
Numbers in 1,000
512,612
513,797
Basic earnings per share
0.71
0.60
Diluted earnings per share
Profit for the year attributable to the owners of the parent
364,405
307,733
Interest on forward contracts
16,510
14,568
Numerator diluted EPS
380,915
322,301
Average number of outstanding shares
Numbers in 1,000
527,735
521,092
Average number of own shares
Numbers in 1,000
-15,123
-7,295
Average number of shares on forward contracts
Numbers in 1,000
60,296
57,963
Diluted average number of shares
Numbers in 1,000
572,908
571,759
Diluted earnings per share
0.66
0.56
", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-339": { "value": "Note 21 \u2013 Cash and bank deposits and funds on client accounts 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-21": { "value": "Note 21 \u2013 Cash and bank deposits and funds on client accounts 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. 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 184m (NOK 286m in 2024). ABGSC has bank overdraft facilities with a total limit of NOK 1,000m (NOK 1,000m in 2024). 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.
2025
2024
Gross client funds
2,385,741
2,081,427
Gross client debt
2,344,254
2,039,705
Net funds on client accounts
41,486
41,722
", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-324": { "value": "Note 21 \u2013 Cash and bank deposits and funds on client accounts 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. 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 184m (NOK 286m in 2024). ABGSC has bank overdraft facilities with a total limit of NOK 1,000m (NOK 1,000m in 2024). 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.
2025
2024
Gross client funds
2,385,741
2,081,427
Gross client debt
2,344,254
2,039,705
Net funds on client accounts
41,486
41,722
", "dimensions": { "concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-306": { "value": "Note 21 \u2013 Cash and bank deposits and funds on client accounts 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. 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 184m (NOK 286m in 2024). ABGSC has bank overdraft facilities with a total limit of NOK 1,000m (NOK 1,000m in 2024). 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.
2025
2024
Gross client funds
2,385,741
2,081,427
Gross client debt
2,344,254
2,039,705
Net funds on client accounts
41,486
41,722
", "dimensions": { "concept": "ifrs-full:DisclosureOfDepositsFromCustomersExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-23": { "value": "Note 23 \u2013 Shareholder information As of 31 December 2025, there are a total of 527,734,895 (527,734,895 as of 31 December 2024) 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 59,651,853 (53,224,000 as of 31 December 2024) shares from the company with settlement in 2026-2031. The Company owns 20,188,287 treasury shares at year-end, an increase of 13,128,797 shares from the beginning of the year. The Company has authorisation to repurchase its shares in the market or to issue new shares. In 2025, the Company purchased 1,750,000 shares from departing partners at a total of NOK 9,935,810 and sold a total 4,980,147 shares to partners at NOK 22,787,957, 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. In addition to the transactions with partners, two buybacks were completed in the market where a total of 16,358,944 shares were purchased at a total of NOK 118,725,847.
Shareholder
Number of shares
Share
Sanden Equity AS *
40,538,000
7.7%
ABG Sundal Collier Holding ASA (own shares)
20,188,287
3.8%
Perestroika AS
17,988,109
3.4%
Verdipapirfondet Fondsfinans Utbytte
15,000,000
2.8%
Erling Neby AS
12,600,000
2.4%
Landkreditt Utbytte
12,188,000
2.3%
Skandinaviska Enskilda Banken AB (nominee)
10,000,000
1.9%
State Street Bank and Trust Comp (nominee)
7,987,936
1.5%
State Street Bank and Trust Comp (nominee)
7,586,029
1.4%
Giotto AS **
7,500,000
1.4%
Hans \u00d8yvind Haukeli
6,500,000
1.2%
Citibank (nominee)
6,175,771
1.2%
Verdipapirfondet Heimdal Utbytte
5,500,000
1.0%
A/S Skarv
5,500,000
1.0%
Brown Brothers Harriman & Co (nominee)
5,418,349
1.0%
Jonas Str\u00f8m
5,375,000
1.0%
Avanza Bank AB (nominee)
5,006,301
0.9%
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
205,728,973
39.0%
Other
322,005,922
61.0%
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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-307": { "value": "Note 23 \u2013 Shareholder information As of 31 December 2025, there are a total of 527,734,895 (527,734,895 as of 31 December 2024) 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 59,651,853 (53,224,000 as of 31 December 2024) shares from the company with settlement in 2026-2031. The Company owns 20,188,287 treasury shares at year-end, an increase of 13,128,797 shares from the beginning of the year. The Company has authorisation to repurchase its shares in the market or to issue new shares. In 2025, the Company purchased 1,750,000 shares from departing partners at a total of NOK 9,935,810 and sold a total 4,980,147 shares to partners at NOK 22,787,957, 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. In addition to the transactions with partners, two buybacks were completed in the market where a total of 16,358,944 shares were purchased at a total of NOK 118,725,847. Overview of shareholders as of 31 December 2025 (registered in VPS as of 2 January 2026)
Shareholder
Number of shares
Share
Sanden Equity AS *
40,538,000
7.7%
ABG Sundal Collier Holding ASA (own shares)
20,188,287
3.8%
Perestroika AS
17,988,109
3.4%
Verdipapirfondet Fondsfinans Utbytte
15,000,000
2.8%
Erling Neby AS
12,600,000
2.4%
Landkreditt Utbytte
12,188,000
2.3%
Skandinaviska Enskilda Banken AB (nominee)
10,000,000
1.9%
State Street Bank and Trust Comp (nominee)
7,987,936
1.5%
State Street Bank and Trust Comp (nominee)
7,586,029
1.4%
Giotto AS **
7,500,000
1.4%
Hans \u00d8yvind Haukeli
6,500,000
1.2%
Citibank (nominee)
6,175,771
1.2%
Verdipapirfondet Heimdal Utbytte
5,500,000
1.0%
A/S Skarv
5,500,000
1.0%
Brown Brothers Harriman & Co (nominee)
5,418,349
1.0%
Jonas Str\u00f8m
5,375,000
1.0%
Avanza Bank AB (nominee)
5,006,301
0.9%
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
205,728,973
39.0%
Other
322,005,922
61.0%
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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-325": { "value": "Note 24 \u2013 Forward contracts for ABG shares held by partners of the Group Reference is made to Note 9 (Remuneration) for a description of the Partner Share Program and the related long-term incentive arrangement. In connection with the annual remuneration process, partners may acquire shares through forward contracts. The forward contracts facilitate the future acquisition of the Company\u2019s own equity instruments and are entered into for the purpose of physical delivery of shares. The contracts do not give rise to a present financial asset or financial liability at inception as defined in IAS 32 and are assessed to fall within the scope exception in IFRS 9 for contracts entered for the purpose of receiving the entity\u2019s own equity instruments. Accordingly, the forward contracts are not recognised in the statement of financial position at inception and are accounted for as equity transactions upon settlement. As of 31 December 2025, partners of the Group held forward contracts for 59,651,853 shares. The contracts are scheduled for settlement in the period 2026\u20132031. The settlement price is determined at contract inception and will be adjusted to reflect dividends paid prior to settlement. In addition, an interest element embedded in the forward price may adjust the settlement price if the contract is settled prior to its original expiry date. The stated lowest, highest and average settlement prices disclosed are not adjusted for the proposed final dividend of NOK 0.55 per share. The exercise price is adjusted for dividends paid after the partners entered into the forward contracts. Restrictions on shares As of 31 December 2025, partners held 143,572,951 shares in the Company (registered in VPS). These shares are subject to material contractual restrictions. A total of 11,475,000 shares are designated as \u201cPartner Shares\u201d and are regulated by the Partnership Agreement. In addition, all shares acquired through forward contracts are defined as \u201cPartner Shares\u201d and are subject to the same restrictions.
Volume weighted
Lowest exercise price
Highest exercise price
average exercise price
Expiry year
Number of shares
(NOK per share)
(NOK per share)
(NOK per share)
2026
11,647,248
4.94
7.73
5.10
2027
9,860,000
4.60
6.98
5.86
2028
12,366,605
4.36
5.06
4.93
2029
14,885,000
5.84
6.32
5.90
2030
9,193,000
6.31
7.49
7.05
2031
1,700,000
7.76
8.88
7.89
Total
59,651,853
", "dimensions": { "concept": "abgsundalcollier:DisclosureOfForwardContractsForAbgSharesHeldByPartnersOfTheGroup", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-326": { "value": "\u2022unless stated otherwise, are listed in the following table: Note 25 \u2013 Group entities The Group's ultimate parent company is ABG Sundal Collier Holding ASA. Subsidiaries, 100% controlled 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 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 Sundal Collier Finance & Advisory AS was liquidated in Q4 2025 * ABG Sundal Collier Eiendom AS and Sundal Collier & Co AS were liquidated in Q1 2026 ** ABG Project Finance AS merged with ABG Sundal Collier ASA in Q1 2026 ABG Project Finance AS**", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-24": { "value": "\u2022unless stated otherwise, are listed in the following table: Note 25 \u2013 Group entities The Group's ultimate parent company is ABG Sundal Collier Holding ASA. Subsidiaries, 100% controlled 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 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 Sundal Collier Finance & Advisory AS was liquidated in Q4 2025 * ABG Sundal Collier Eiendom AS and Sundal Collier & Co AS were liquidated in Q1 2026 ** ABG Project Finance AS merged with ABG Sundal Collier ASA in Q1 2026 ABG Project Finance AS**", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-25": { "value": "Note 26 \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 appealed the case. Borgarting Court of Appeal handled the case in early March 2026, and the verdict is expected to be published in late March or early April 2026. As there is no binding verdict at this stage no income/cost recovery has been accrued, only legal costs for services delivered in 2025 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-26": { "value": "Note 27 \u2013 Significant subsequent events On 9 December 2025 the Group announced that ABG Sundal Collier ASA acquired 100% of the shares in FIH Partners A/S. The transaction closed on 2 January 2026. Further details in note 28. On 22 January 2026 the merger between ABG Sundal Collier ASA and ABG Project Finance AS was completed. In February 2026, the Board of Directors proposed a payment to the shareholders of NOK 0.55 per share, equal to NOK 290.2m.", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-340": { "value": "Note 28 \u2013 Acquisition of FIH Partners A/S ABG Sundal Collier ASA (\u201cABGSC\u201d or \u201cthe Group\u201d) acquired 100 percent of the shares and voting rights in FIH Partners A/S (\u201cFIH Partners\u201d), a leading independent M&A and strategic financial advisory firm in Denmark, on 2 January 2026. FIH Partners will be consolidated into the Group from the acquisition date and there is no accounting impact for 2025. The transaction was structured as a cash-and-share transaction with an initial purchase price of DKK 50 million, payable in a combination of cash and ABGSC shares. In addition, the parties agreed to a four-year performance payment arrangement, which, subject to the profitability of the combined investment banking operations in Denmark, may increase the total purchase price by up to DKK 150 million. Furthermore, the purchase price includes a post-closing adjustment of DKK 9.7 million relating to excess cash in the company at the acquisition date, payable to the sellers in accordance with the terms of the share purchase agreement. The final purchase price remains contingent on the outcome of the performance payments and will be finally determined over the agreed performance period. At the acquisition date, the Group has estimated the fair value of the contingent consideration to be DKK 50m or NOK. The fair value measurement reflects management\u2019s probability-weighted assessment of expected future profitability in the Danish investment banking operations over the earn-out period, taking into account inherent uncertainty related to revenue development, transaction volumes, market conditions and the realisation of anticipated synergies. Given the cyclicality and volatility of capital markets activity, significant estimation uncertainty exists, and actual payments may differ from the initial estimate. The details of the purchase consideration is as follows: The assets and liabilities expected to be recognised as a result of the acquisition are as follows: Goodwill arising from the acquisition was recognised as of the acquisition date and represents the excess of the consideration transferred over the fair value of identifiable assets acquired and liabilities assumed. The goodwill is attributable to expected synergies from combining the Danish investment banking businesses, the value of FIH Partners\u2019 strong client relationships and sector expertise, as well as the contribution from key partners and employees who are expected to remain with the Group. None of the goodwill is expected to be deductible for tax purposes.
2 January 2026
Cash conseration inluding post-close adjustment
54,797
Consideration in kind (ABG shares)
39,466
Deferred consideration recognized
78,930
Total purchase consideration
173,193
2 January 2026
Fixed assets
63
Right of use asset
36,854
Long term receivables
3,655
Short term receivables
19,108
Cash and cash equivalents
39,157
Total assets acquired
98,838
Lease liability
36,854
Trade and other short term liabilities
28,017
Total liabilities acquired
64,872
Net identifiable assets acquired
33,966
Goodwill
139,227
Net assets acquired
173,193
", "dimensions": { "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-27": { "value": "Goodwill When a business is acquired, a purchase price more than the identified fair value of assets and liabilities is accounted for as goodwill. Goodwill is amortised using a straight-line method over the expected economic life of the asset, not exceeding 10 years.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-28": { "value": "Rusel\u00f8kkveien 26, 8th floor NO-0251 Oslo", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:5967007LIEEXZXIEMG82", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } } } }