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   "value": "1. Ge<span class=\"_ _1\"></span>neral in<span class=\"_ _4\"></span>formation 1.1 R<span class=\"_ _1\"></span>EP<span class=\"_ _1\"></span>OR<span class=\"_ _1\"></span>TIN<span class=\"_ _1\"></span>G E<span class=\"_ _1\"></span>NTIT<span class=\"_ _2\"></span>YNek<span class=\"_ _1\"></span>kar A<span class=\"_ _1\"></span>SA (\u201cN<span class=\"_ _1\"></span>ekka<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>\u201d) is a pu<span class=\"_ _1\"></span>blic compa<span class=\"_ _1\"></span>ny incorpor<span class=\"_ _1\"></span>ated and domi<span class=\"_ _1\"></span>ciled in No<span class=\"_ _1\"></span>rway<span class=\"_ _4\"></span>. The comp<span class=\"_ _1\"></span>any is listed on the O<span class=\"_ _1\"></span>slo Stock Exchange wh<span class=\"_ _1\"></span>ere the sha<span class=\"_ _1\"></span>res are publicly tra<span class=\"_ _1\"></span>ded<span class=\"_ _1\"></span>. The regis<span class=\"_ _1\"></span>tered hea<span class=\"_ _1\"></span>d of<span class=\"_ _1\"></span>fice is loc<span class=\"_ _1\"></span>ated at And\u00f8<span class=\"_ _1\"></span>y<span class=\"_ _1\"></span>faret 15 in Kris<span class=\"_ _1\"></span>tiansa<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>, Nor<span class=\"_ _1\"></span>way<span class=\"_ _4\"></span>. As p<span class=\"_ _1\"></span>er 3<span class=\"_ _1\"></span>1 Decem<span class=\"_ _1\"></span>ber 202<span class=\"_ _1\"></span>2 Ne<span class=\"_ _1\"></span>kkar ho<span class=\"_ _1\"></span>lds subsidia<span class=\"_ _1\"></span>ries in Nor<span class=\"_ _1\"></span>way<span class=\"_ _4\"></span>, USA and Sing<span class=\"_ _1\"></span>apore. T<span class=\"_ _5\"></span>oday<span class=\"_ _5\"></span>, Nekkar is an<span class=\"_ _4\"></span> industrial<span class=\"_ _4\"></span> techno<span class=\"_ _4\"></span>logy gr<span class=\"_ _4\"></span>oup offerin<span class=\"_ _1\"></span>g impac<span class=\"_ _1\"></span>t technol<span class=\"_ _1\"></span>ogies combin<span class=\"_ _1\"></span>ed with high-end sof<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ware solutions<span class=\"_ _1\"></span>. Th<span class=\"_ _1\"></span>e group combin<span class=\"_ _1\"></span>es 5<span class=\"_ _1\"></span>0 years\u2019 h<span class=\"_ _1\"></span>eritag<span class=\"_ _1\"></span>e from the world<span class=\"_ _1\"></span>\u2019s number on<span class=\"_ _1\"></span>e shiplif<span class=\"_ _1\"></span>t company<span class=\"_ _4\"></span>, S<span class=\"_ _4\"></span>yncrolif<span class=\"_ _1\"></span>t, with new investment<span class=\"_ _1\"></span>s into sustainable<span class=\"_ _4\"></span>, digi<span class=\"_ _4\"></span>talised t<span class=\"_ _4\"></span>echnolog<span class=\"_ _4\"></span>y businesses th<span class=\"_ _4\"></span>at aim to unlock growth within ocean<span class=\"_ _1\"></span>-bas<span class=\"_ _1\"></span>ed ind<span class=\"_ _1\"></span>ustrie<span class=\"_ _1\"></span>s such as<span class=\"_ _4\"></span> offshore energy<span class=\"_ _5\"></span>, rene<span class=\"_ _4\"></span>wables and aqu<span class=\"_ _4\"></span>acultu<span class=\"_ _4\"></span>re.S<span class=\"_ _4\"></span>yncr<span class=\"_ _4\"></span>olift deli<span class=\"_ _4\"></span>vers sy<span class=\"_ _4\"></span>stems, pr<span class=\"_ _4\"></span>oduct<span class=\"_ _1\"></span>s and servic<span class=\"_ _4\"></span>es to<span class=\"_ _4\"></span> yards and n<span class=\"_ _1\"></span>aval base<span class=\"_ _1\"></span>s within three main area<span class=\"_ _1\"></span>s: \u2022 <span class=\"_ _44\"> </span><span class=\"ls35 ws35\">Shipl<span class=\"_ _4\"></span>ift and T<span class=\"_ _5\"></span>ransfer syst<span class=\"_ _4\"></span>ems: The c<span class=\"_ _4\"></span>ompany<span class=\"_ _4\"></span> </span>deliv<span class=\"_ _4\"></span>ers c<span class=\"_ _4\"></span>omplet<span class=\"_ _4\"></span>e tai<span class=\"_ _4\"></span>lored sh<span class=\"_ _4\"></span>iplift and t<span class=\"_ _4\"></span>ransfer syst<span class=\"_ _4\"></span>ems. The offering<span class=\"_ _4\"></span> includes desi<span class=\"_ _4\"></span>gn, engineeri<span class=\"_ _4\"></span>ng, assembly<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span> and installa<span class=\"_ _4\"></span>tion.\u2022 <span class=\"_ _44\"> </span><span class=\"ls35 ws35\">F<span class=\"_ _4\"></span>astDocki<span class=\"_ _4\"></span>ng: Inno<span class=\"_ _4\"></span>va<span class=\"_ _4\"></span>tiv<span class=\"_ _4\"></span>e pr<span class=\"_ _4\"></span>oduct<span class=\"_ _1\"></span>s and solu<span class=\"_ _4\"></span>tions<span class=\"_ _4\"></span> </span>are des<span class=\"_ _4\"></span>igned t<span class=\"_ _4\"></span>o incr<span class=\"_ _4\"></span>ease on-land<span class=\"_ _4\"></span> productiv<span class=\"_ _4\"></span>ity within docking and ship h<span class=\"_ _1\"></span>andling<span class=\"_ _1\"></span>. \u2022 <span class=\"_ _44\"> </span><span class=\"ls35 ws35\">Service and<span class=\"_ _4\"></span> upgrades: S<span class=\"_ _4\"></span>y<span class=\"_ _4\"></span>stemat<span class=\"_ _4\"></span>ic appr<span class=\"_ _4\"></span>oach t<span class=\"_ _4\"></span>o </span>help client<span class=\"_ _1\"></span>s maint<span class=\"_ _1\"></span>ain and im<span class=\"_ _1\"></span>prov<span class=\"_ _4\"></span>e the ca<span class=\"_ _1\"></span>pabilit<span class=\"_ _1\"></span>y and li<span class=\"_ _4\"></span>fespan on s<span class=\"_ _4\"></span>hipli<span class=\"_ _4\"></span>f<span class=\"_ _1\"></span>ts and transf<span class=\"_ _4\"></span>er syst<span class=\"_ _4\"></span>ems, maint<span class=\"_ _4\"></span>enanc<span class=\"_ _4\"></span>e, spare<span class=\"_ _4\"></span> replac<span class=\"_ _4\"></span>ements and upgrades<span class=\"_ _4\"></span> of s<span class=\"_ _4\"></span>mall and l<span class=\"_ _4\"></span>arger c<span class=\"_ _4\"></span>omponents.The Syncrolift b<span class=\"_ _1\"></span>usine<span class=\"_ _1\"></span>ss ha<span class=\"_ _1\"></span>s a global c<span class=\"_ _1\"></span>ustome<span class=\"_ _1\"></span>r base<span class=\"_ _1\"></span>, and it<span class=\"_ _1\"></span>s produ<span class=\"_ _1\"></span>ct of<span class=\"_ _1\"></span>ferin<span class=\"_ _1\"></span>g addre<span class=\"_ _1\"></span>sse<span class=\"_ _1\"></span>s several core oper<span class=\"_ _1\"></span>ations on yards an<span class=\"_ _1\"></span>d naval base<span class=\"_ _1\"></span>s aroun<span class=\"_ _1\"></span>d the world. Th<span class=\"_ _1\"></span>e shiplif<span class=\"_ _1\"></span>t produ<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s simp<span class=\"_ _1\"></span>lifies the d<span class=\"_ _1\"></span>ocking oper<span class=\"_ _1\"></span>ations while the tran<span class=\"_ _1\"></span>sfer sys<span class=\"_ _1\"></span>tems se<span class=\"_ _1\"></span>cure a safe and ef<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>ctive infras<span class=\"_ _1\"></span>truc<span class=\"_ _1\"></span>ture as vesse<span class=\"_ _1\"></span>ls are moved by rails or whe<span class=\"_ _1\"></span>els at the yard<span class=\"_ _1\"></span>, enab<span class=\"_ _1\"></span>ling multiple us<span class=\"_ _1\"></span>e of the shiplif<span class=\"_ _1\"></span>t, a<span class=\"_ _1\"></span>nd imp<span class=\"_ _1\"></span>ro<span class=\"_ _4\"></span>ved yard utilization.Furthe<span class=\"_ _1\"></span>r information of the princip<span class=\"_ _1\"></span>al ac<span class=\"_ _1\"></span>tivities of the group is inclu<span class=\"_ _1\"></span>ded in N<span class=\"_ _1\"></span>ote 1. 1.<span class=\"_ _2\"></span>2 BA<span class=\"_ _1\"></span>SI<span class=\"_ _1\"></span>S OF PR<span class=\"_ _1\"></span>EPAR<span class=\"_ _1\"></span>A<span class=\"_ _4\"></span>TIO<span class=\"_ _1\"></span>NNekkar\u2019<span class=\"_ _4\"></span>s conso<span class=\"_ _4\"></span>lidat<span class=\"_ _4\"></span>ed financ<span class=\"_ _4\"></span>ial stat<span class=\"_ _4\"></span>ements ha<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>e been prepar<span class=\"_ _4\"></span>ed in ac<span class=\"_ _4\"></span>cor<span class=\"_ _4\"></span>dance w<span class=\"_ _4\"></span>ith<span class=\"_ _4\"></span> Int<span class=\"_ _4\"></span>ernat<span class=\"_ _4\"></span>ional Financia<span class=\"_ _1\"></span>l Repor<span class=\"_ _1\"></span>ting Stan<span class=\"_ _1\"></span>dards (IF<span class=\"_ _1\"></span>RS), as ado<span class=\"_ _1\"></span>pted by the E<span class=\"_ _4\"></span>uropean<span class=\"_ _4\"></span> Union. Standar<span class=\"_ _4\"></span>ds and in<span class=\"_ _4\"></span>terpr<span class=\"_ _4\"></span>eta<span class=\"_ _4\"></span>tions ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tive f<span class=\"_ _4\"></span>or an<span class=\"_ _1\"></span>nual p<span class=\"_ _1\"></span>eriod<span class=\"_ _1\"></span>s begin<span class=\"_ _1\"></span>ning on or af<span class=\"_ _1\"></span>ter 1 January 2023 ha<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>e not been<span class=\"_ _4\"></span> applied i<span class=\"_ _4\"></span>n preparin<span class=\"_ _4\"></span>g these c<span class=\"_ _4\"></span>onsolid<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>ed financial<span class=\"_ _4\"></span> stat<span class=\"_ _4\"></span>ements. The conso<span class=\"_ _1\"></span>lidated finan<span class=\"_ _1\"></span>cial st<span class=\"_ _1\"></span>atements of the g<span class=\"_ _1\"></span>roup for t<span class=\"_ _4\"></span>he y<span class=\"_ _4\"></span>ear ended 31 December 2<span class=\"_ _4\"></span>022 wer<span class=\"_ _4\"></span>e appr<span class=\"_ _4\"></span>ov<span class=\"_ _4\"></span>ed by the Board of Direc<span class=\"_ _1\"></span>tors on 27 A<span class=\"_ _1\"></span>pril 202<span class=\"_ _1\"></span>3.The c<span class=\"_ _4\"></span>onsolida<span class=\"_ _4\"></span>ted fi<span class=\"_ _4\"></span>nancial sta<span class=\"_ _4\"></span>temen<span class=\"_ _4\"></span>ts hav<span class=\"_ _4\"></span>e been prepa<span class=\"_ _1\"></span>red on the ba<span class=\"_ _1\"></span>sis of uniform accounting princi<span class=\"_ _4\"></span>ples for<span class=\"_ _4\"></span> simil<span class=\"_ _4\"></span>ar transactio<span class=\"_ _4\"></span>ns and e<span class=\"_ _4\"></span>ven<span class=\"_ _4\"></span>ts under ot<span class=\"_ _4\"></span>herwise simi<span class=\"_ _4\"></span>lar ci<span class=\"_ _4\"></span>rcumstanc<span class=\"_ _4\"></span>es. The consol<span class=\"_ _4\"></span>idat<span class=\"_ _4\"></span>ed financia<span class=\"_ _4\"></span>l stat<span class=\"_ _4\"></span>ements are pr<span class=\"_ _4\"></span>esent<span class=\"_ _4\"></span>ed in NOK. Financial<span class=\"_ _4\"></span> information is pres<span class=\"_ _1\"></span>ented and rou<span class=\"_ _1\"></span>nded to the ne<span class=\"_ _1\"></span>ares<span class=\"_ _1\"></span>t thousands, ex<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ept w<span class=\"_ _4\"></span>ere sta<span class=\"_ _4\"></span>ted o<span class=\"_ _4\"></span>therwise.2<span class=\"_ _1\"></span>.  <span class=\"_ _fc\"></span>Summar<span class=\"_ _1\"></span>y of k<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>y ac<span class=\"_ _4\"></span>coun<span class=\"_ _4\"></span>ting pri<span class=\"_ _1\"></span>ncip<span class=\"_ _1\"></span>les<span class=\"_ _1\"></span>  <span class=\"_ _4\"></span>The accounting prin<span class=\"_ _1\"></span>ciple<span class=\"_ _1\"></span>s set out bel<span class=\"_ _1\"></span>ow ha<span class=\"_ _4\"></span>ve been applie<span class=\"_ _1\"></span>d consistently to all period<span class=\"_ _1\"></span>s prese<span class=\"_ _1\"></span>nted in the conso<span class=\"_ _4\"></span>lidat<span class=\"_ _4\"></span>ed financ<span class=\"_ _4\"></span>ial stat<span class=\"_ _4\"></span>ements and ha<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>e been applied<span class=\"_ _4\"></span> consi<span class=\"_ _4\"></span>stent<span class=\"_ _4\"></span>ly b<span class=\"_ _4\"></span>y gr<span class=\"_ _4\"></span>oup ent<span class=\"_ _4\"></span>iti<span class=\"_ _4\"></span>es. suf<span class=\"_ _1\"></span>ficient dat<span class=\"_ _1\"></span>a are available to measu<span class=\"_ _1\"></span>re fair value<span class=\"_ _1\"></span>, maximizing the use of relevant obs<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vable in<span class=\"_ _1\"></span>put<span class=\"_ _1\"></span>s and minimizing the use of un<span class=\"_ _1\"></span>obser<span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>ble inpu<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>. All as<span class=\"_ _1\"></span>sets and liabilitie<span class=\"_ _1\"></span>s for which fair val<span class=\"_ _1\"></span>ue is me<span class=\"_ _1\"></span>asured or disclose<span class=\"_ _1\"></span>d in the fina<span class=\"_ _1\"></span>ncial s<span class=\"_ _1\"></span>tatement<span class=\"_ _1\"></span>s are categorized within the fair valu<span class=\"_ _1\"></span>e hiera<span class=\"_ _1\"></span>rchy<span class=\"_ _5\"></span>, d<span class=\"_ _1\"></span>escrib<span class=\"_ _1\"></span>ed as follows, base<span class=\"_ _1\"></span>d on the lowest level input that is signif<span class=\"_ _1\"></span>icant to the fair val<span class=\"_ _1\"></span>ue me<span class=\"_ _1\"></span>asureme<span class=\"_ _1\"></span>nt as a whol<span class=\"_ _1\"></span>e:\u2022 <span class=\"_ _44\"> </span>Lev<span class=\"_ _4\"></span>el 1 \u2014 Qu<span class=\"_ _1\"></span>oted (<span class=\"_ _5\"></span>un<span class=\"_ _1\"></span>adjus<span class=\"_ _1\"></span>ted) market prices in ac<span class=\"_ _1\"></span>tive markets for identical a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s or liabilities\u2022 <span class=\"_ _44\"> </span>Lev<span class=\"_ _4\"></span>el 2 \u2014 Valuation technique<span class=\"_ _1\"></span>s for which the lowest level input that is signific<span class=\"_ _1\"></span>ant to the fair value m<span class=\"_ _1\"></span>easurem<span class=\"_ _1\"></span>ent is direc<span class=\"_ _1\"></span>tly or indire<span class=\"_ _1\"></span>ctly observable\u2022 <span class=\"_ _44\"> </span>Lev<span class=\"_ _4\"></span>el 3 \u2014 Valuation technique<span class=\"_ _1\"></span>s for which the lowest level input that is signific<span class=\"_ _1\"></span>ant to the fair value meas<span class=\"_ _4\"></span>urement<span class=\"_ _4\"></span> is unobservableFor the pur<span class=\"_ _1\"></span>pose of fair val<span class=\"_ _1\"></span>ue disclosure<span class=\"_ _1\"></span>s, th<span class=\"_ _1\"></span>e group has determin<span class=\"_ _1\"></span>ed clas<span class=\"_ _1\"></span>ses of a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s and liab<span class=\"_ _1\"></span>ilities on the basis of the n<span class=\"_ _1\"></span>ature, chara<span class=\"_ _1\"></span>cteris<span class=\"_ _1\"></span>tics a<span class=\"_ _1\"></span>nd risk<span class=\"_ _1\"></span>s of the as<span class=\"_ _1\"></span>set or liability a<span class=\"_ _1\"></span>nd the level of the fair valu<span class=\"_ _1\"></span>e hierar<span class=\"_ _4\"></span>ch<span class=\"_ _4\"></span>y as ex<span class=\"_ _4\"></span>plained abo<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>e.2<span class=\"_ _1\"></span>.1 BA<span class=\"_ _1\"></span>SI<span class=\"_ _1\"></span>C PRI<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>CIP<span class=\"_ _1\"></span>LE<span class=\"_ _1\"></span>Sa<span class=\"_ _4\"></span>) Ne<span class=\"_ _4\"></span>w ac<span class=\"_ _4\"></span>coun<span class=\"_ _4\"></span>ting<span class=\"_ _4\"></span> standards and<span class=\"_ _4\"></span> amendmentsThe accounting po<span class=\"_ _1\"></span>licies ado<span class=\"_ _1\"></span>pted are consistent with those of the previous fina<span class=\"_ _1\"></span>ncial year<span class=\"_ _4\"></span>. New or re<span class=\"_ _4\"></span>vised ac<span class=\"_ _4\"></span>coun<span class=\"_ _4\"></span>ting<span class=\"_ _4\"></span> standards and<span class=\"_ _4\"></span> int<span class=\"_ _4\"></span>erpreta<span class=\"_ _4\"></span>tions<span class=\"_ _4\"></span> imple<span class=\"_ _1\"></span>mented as of 1 Ja<span class=\"_ _1\"></span>nuar<span class=\"_ _1\"></span>y 202<span class=\"_ _1\"></span>2 are am<span class=\"_ _1\"></span>ong other<span class=\"_ _1\"></span>s One<span class=\"_ _1\"></span>rous Contrac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s \u2013 Cost<span class=\"_ _1\"></span>s of Fulfilling a Contrac<span class=\"_ _1\"></span>t (Amendm<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>s to IAS 37<span class=\"_ _1\"></span>) an<span class=\"_ _1\"></span>d Proceeds b<span class=\"_ _1\"></span>efore Intended U<span class=\"_ _1\"></span>se (Amen<span class=\"_ _1\"></span>dment<span class=\"_ _1\"></span>s to IAS 1<span class=\"_ _1\"></span>6 Prope<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>y<span class=\"_ _4\"></span>, plant and e<span class=\"_ _1\"></span>quipm<span class=\"_ _1\"></span>ent)<span class=\"_ _4\"></span>. The n<span class=\"_ _1\"></span>ew or re<span class=\"_ _4\"></span>vise<span class=\"_ _1\"></span>d accounting standards and<span class=\"_ _4\"></span> int<span class=\"_ _4\"></span>erpre<span class=\"_ _4\"></span>tatio<span class=\"_ _4\"></span>ns do not<span class=\"_ _4\"></span> represen<span class=\"_ _4\"></span>t a sign<span class=\"_ _4\"></span>ificant i<span class=\"_ _4\"></span>mpact to Nekkar\u2019<span class=\"_ _4\"></span>s ac<span class=\"_ _4\"></span>coun<span class=\"_ _4\"></span>ting<span class=\"_ _4\"></span> polici<span class=\"_ _4\"></span>es. b<span class=\"_ _5\"></span>) Current<span class=\"_ _4\"></span> versus non-curren<span class=\"_ _4\"></span>t classifi<span class=\"_ _4\"></span>cationThe group p<span class=\"_ _1\"></span>resent<span class=\"_ _1\"></span>s as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s and liabilities in th<span class=\"_ _1\"></span>e conso<span class=\"_ _4\"></span>lidat<span class=\"_ _4\"></span>ed stat<span class=\"_ _4\"></span>ement<span class=\"_ _4\"></span> of financ<span class=\"_ _4\"></span>ial pos<span class=\"_ _4\"></span>iti<span class=\"_ _4\"></span>on as ei<span class=\"_ _4\"></span>ther current or n<span class=\"_ _1\"></span>on-c<span class=\"_ _1\"></span>urrent. A<span class=\"_ _1\"></span>n ass<span class=\"_ _1\"></span>et is classifi<span class=\"_ _1\"></span>ed as current whe<span class=\"_ _1\"></span>n it is expec<span class=\"_ _1\"></span>ted to be realized or intended to be sold or consum<span class=\"_ _1\"></span>ed in the n<span class=\"_ _1\"></span>orma<span class=\"_ _1\"></span>l operating c<span class=\"_ _1\"></span>ycle, held p<span class=\"_ _1\"></span>rimarily for the p<span class=\"_ _1\"></span>urpose of tra<span class=\"_ _1\"></span>ding, exp<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>ted to be realized within twelve months af<span class=\"_ _1\"></span>ter the repor<span class=\"_ _1\"></span>ting perio<span class=\"_ _1\"></span>d, or is c<span class=\"_ _1\"></span>ash or c<span class=\"_ _1\"></span>ash eq<span class=\"_ _1\"></span>uivalent<span class=\"_ _1\"></span>. All other as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s are c<span class=\"_ _4\"></span>lassified<span class=\"_ _4\"></span> as non-curr<span class=\"_ _4\"></span>ent. A liability is cla<span class=\"_ _1\"></span>ssifie<span class=\"_ _1\"></span>d as cur<span class=\"_ _1\"></span>rent when it is expe<span class=\"_ _1\"></span>cted to be settled in n<span class=\"_ _1\"></span>ormal o<span class=\"_ _1\"></span>perating c<span class=\"_ _1\"></span>ycle, it is held prima<span class=\"_ _1\"></span>rily for the purp<span class=\"_ _1\"></span>ose of trading<span class=\"_ _1\"></span>, it is due to be settled within t<span class=\"_ _1\"></span>welve months af<span class=\"_ _1\"></span>ter the repor<span class=\"_ _1\"></span>ting perio<span class=\"_ _1\"></span>d, or the<span class=\"_ _1\"></span>re is no uncon<span class=\"_ _1\"></span>ditional right to defer the settlem<span class=\"_ _1\"></span>ent of the liabilit<span class=\"_ _1\"></span>y for at leas<span class=\"_ _1\"></span>t twelve months af<span class=\"_ _1\"></span>ter the repor<span class=\"_ _1\"></span>ting pe<span class=\"_ _1\"></span>riod. T<span class=\"_ _1\"></span>he group cla<span class=\"_ _1\"></span>ssifie<span class=\"_ _1\"></span>s all ot<span class=\"_ _4\"></span>her liabi<span class=\"_ _4\"></span>lit<span class=\"_ _4\"></span>ies as non-cur<span class=\"_ _4\"></span>rent. De<span class=\"_ _4\"></span>ferred ta<span class=\"_ _4\"></span>x assets and li<span class=\"_ _4\"></span>abili<span class=\"_ _4\"></span>ties ar<span class=\"_ _4\"></span>e classi<span class=\"_ _4\"></span>fied as non-cu<span class=\"_ _4\"></span>rrent<span class=\"_ _4\"></span> assets and liabilitie<span class=\"_ _1\"></span>s.c<span class=\"_ _4\"></span>) F<span class=\"_ _4\"></span>air<span class=\"_ _4\"></span> value measurementThe gr<span class=\"_ _4\"></span>oup measur<span class=\"_ _4\"></span>es financial<span class=\"_ _4\"></span> instruments, such<span class=\"_ _4\"></span> as derivatives, at fai<span class=\"_ _1\"></span>r value, a<span class=\"_ _1\"></span>s defin<span class=\"_ _1\"></span>ed in IFR<span class=\"_ _1\"></span>S 13, at e<span class=\"_ _1\"></span>ach balan<span class=\"_ _1\"></span>ce sheet date. The group u<span class=\"_ _1\"></span>ses val<span class=\"_ _1\"></span>uation techniqu<span class=\"_ _1\"></span>es that are approp<span class=\"_ _1\"></span>riate in the circumsta<span class=\"_ _1\"></span>nces an<span class=\"_ _1\"></span>d for which 2.<span class=\"_ _1\"></span>2 BASIS<span class=\"_ _4\"></span> FOR<span class=\"_ _4\"></span> CONS<span class=\"_ _4\"></span>OLID<span class=\"_ _4\"></span>A<span class=\"_ _5\"></span>TION a<span class=\"_ _4\"></span>)  SubsidiariesSubsidiarie<span class=\"_ _1\"></span>s are entities which N<span class=\"_ _1\"></span>ekka<span class=\"_ _1\"></span>r controls. Control is achieved when the grou<span class=\"_ _1\"></span>p is exposed<span class=\"_ _1\"></span>, or has right<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>, to variable returns f<span class=\"_ _1\"></span>rom its involv<span class=\"_ _4\"></span>eme<span class=\"_ _1\"></span>nt with the inv<span class=\"_ _4\"></span>es<span class=\"_ _1\"></span>tee and ha<span class=\"_ _1\"></span>s the abilit<span class=\"_ _1\"></span>y to affec<span class=\"_ _1\"></span>t those returns through it<span class=\"_ _1\"></span>s power ov<span class=\"_ _4\"></span>er the investee. Subsidiarie<span class=\"_ _1\"></span>s are consoli<span class=\"_ _1\"></span>dated from the date of acquisition<span class=\"_ _1\"></span>, being the d<span class=\"_ _1\"></span>ate on which the group obtains control, a<span class=\"_ _1\"></span>nd continue to be consolidated until the date when such control cease<span class=\"_ _1\"></span>s. In ca<span class=\"_ _1\"></span>ses wh<span class=\"_ _1\"></span>ere Nek<span class=\"_ _1\"></span>kar achieves control ov<span class=\"_ _4\"></span>er an entity<span class=\"_ _4\"></span>, busin<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>s combinations are a<span class=\"_ _1\"></span>ccounted for using the acquisition m<span class=\"_ _1\"></span>ethod. N<span class=\"_ _1\"></span>on-<span class=\"_ _1\"></span>controlling int<span class=\"_ _4\"></span>eres<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s is prese<span class=\"_ _1\"></span>nted sepa<span class=\"_ _1\"></span>rately as equit<span class=\"_ _1\"></span>y in the group\u2019s conso<span class=\"_ _4\"></span>lidat<span class=\"_ _4\"></span>ed stat<span class=\"_ _4\"></span>ement<span class=\"_ _4\"></span> of financ<span class=\"_ _4\"></span>ial pos<span class=\"_ _4\"></span>iti<span class=\"_ _4\"></span>on. 2.<span class=\"_ _1\"></span>3 SEGMENT<span class=\"_ _4\"></span> INFORMA<span class=\"_ _5\"></span>TIONFor mana<span class=\"_ _1\"></span>gem<span class=\"_ _1\"></span>ent purp<span class=\"_ _1\"></span>oses<span class=\"_ _1\"></span>, the grou<span class=\"_ _1\"></span>p is organized into segment<span class=\"_ _1\"></span>s ba<span class=\"_ _1\"></span>sed on it<span class=\"_ _1\"></span>s produ<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d ser<span class=\"_ _1\"></span>vices (busin<span class=\"_ _1\"></span>ess u<span class=\"_ _1\"></span>nits<span class=\"_ _4\"></span>). The Boa<span class=\"_ _1\"></span>rd of directors m<span class=\"_ _1\"></span>onitors the ope<span class=\"_ _1\"></span>rating results of it<span class=\"_ _1\"></span>s busin<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>s units s<span class=\"_ _1\"></span>epa<span class=\"_ _1\"></span>rately for the purp<span class=\"_ _1\"></span>ose of makin<span class=\"_ _1\"></span>g decisio<span class=\"_ _1\"></span>ns abo<span class=\"_ _1\"></span>ut resou<span class=\"_ _1\"></span>rce alloca<span class=\"_ _4\"></span>tion and<span class=\"_ _4\"></span> assessing performanc<span class=\"_ _4\"></span>e. Segment per<span class=\"_ _1\"></span>forma<span class=\"_ _1\"></span>nce is evaluated base<span class=\"_ _1\"></span>d on profit or los<span class=\"_ _1\"></span>s and is m<span class=\"_ _1\"></span>easure<span class=\"_ _1\"></span>d consistently with profit or loss in the c<span class=\"_ _4\"></span>onsoli<span class=\"_ _4\"></span>dat<span class=\"_ _4\"></span>ed financia<span class=\"_ _4\"></span>l stat<span class=\"_ _4\"></span>ements. How<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span> the group\u2019<span class=\"_ _4\"></span>s fina<span class=\"_ _1\"></span>ncing (inclu<span class=\"_ _1\"></span>ding finan<span class=\"_ _1\"></span>ce costs and fina<span class=\"_ _1\"></span>nce income<span class=\"_ _4\"></span>) is manag<span class=\"_ _1\"></span>ed at group level and is n<span class=\"_ _1\"></span>ot allocat<span class=\"_ _4\"></span>ed to operat<span class=\"_ _4\"></span>ing segments<span class=\"_ _1\"></span>.Group s<span class=\"_ _4\"></span>upport functions from<span class=\"_ _4\"></span> the par<span class=\"_ _4\"></span>ent c<span class=\"_ _4\"></span>ompany along with Aquac<span class=\"_ _1\"></span>ulture and Ren<span class=\"_ _1\"></span>ewables are prese<span class=\"_ _1\"></span>nted as \u201cOthe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>\u201d<span class=\"_ _4\"></span>. Refer t<span class=\"_ _4\"></span>o Note 1 for fur<span class=\"_ _1\"></span>the<span class=\"_ _1\"></span>r detai<span class=\"_ _4\"></span>ls. 2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>5 PR<span class=\"_ _1\"></span>OPE<span class=\"_ _1\"></span>RT<span class=\"_ _2\"></span>Y<span class=\"_ _4\"></span>, PL<span class=\"_ _1\"></span>ANT A<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>D EQU<span class=\"_ _1\"></span>IP<span class=\"_ _1\"></span>ME<span class=\"_ _1\"></span>NTProperty<span class=\"_ _4\"></span>, pl<span class=\"_ _4\"></span>ant and equi<span class=\"_ _4\"></span>pment are<span class=\"_ _4\"></span> rec<span class=\"_ _4\"></span>ogniz<span class=\"_ _4\"></span>ed in the fina<span class=\"_ _1\"></span>ncial s<span class=\"_ _1\"></span>tatement<span class=\"_ _1\"></span>s at cost les<span class=\"_ _1\"></span>s accumulated depreci<span class=\"_ _4\"></span>ati<span class=\"_ _4\"></span>on and ac<span class=\"_ _4\"></span>cumulat<span class=\"_ _4\"></span>ed impa<span class=\"_ _4\"></span>irment. Cost<span class=\"_ _4\"></span> includ<span class=\"_ _1\"></span>es the cost<span class=\"_ _1\"></span>s direc<span class=\"_ _1\"></span>tly related to the acquisition of the fixed ass<span class=\"_ _1\"></span>et. Subsequen<span class=\"_ _4\"></span>t expendi<span class=\"_ _4\"></span>tures<span class=\"_ _4\"></span> are capi<span class=\"_ _4\"></span>taliz<span class=\"_ _4\"></span>ed when<span class=\"_ _4\"></span> it is likely that the group will receive future economic ben<span class=\"_ _1\"></span>efits f<span class=\"_ _1\"></span>rom the expen<span class=\"_ _1\"></span>diture, an<span class=\"_ _1\"></span>d the expen<span class=\"_ _1\"></span>diture can b<span class=\"_ _1\"></span>e mea<span class=\"_ _1\"></span>sured reliably. Other repair a<span class=\"_ _1\"></span>nd maintenan<span class=\"_ _1\"></span>ce costs are recognized in profit or los<span class=\"_ _1\"></span>s in the peri<span class=\"_ _1\"></span>od when th<span class=\"_ _1\"></span>e expens<span class=\"_ _1\"></span>es are inc<span class=\"_ _1\"></span>urred.Property<span class=\"_ _4\"></span>, pl<span class=\"_ _4\"></span>ant and equi<span class=\"_ _4\"></span>pment are<span class=\"_ _4\"></span> depreci<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>ed based on the stra<span class=\"_ _1\"></span>ight<span class=\"_ _4\"></span>-line method. H<span class=\"_ _1\"></span>istorica<span class=\"_ _1\"></span>l cost of the fixed ass<span class=\"_ _1\"></span>et is depreciated to the residu<span class=\"_ _1\"></span>al value over expec<span class=\"_ _1\"></span>ted usef<span class=\"_ _1\"></span>ul life, which is:Machinery and v<span class=\"_ _4\"></span>ehicles<span class=\"_ _4\"></span> <span class=\"_ _fd\"> </span> <span class=\"_ _de\"> </span>3-5<span class=\"_ _4\"></span> years Fixtur<span class=\"_ _4\"></span>es/<span class=\"_ _5\"></span>of<span class=\"_ _1\"></span>fice<span class=\"_ _4\"></span> equipment <span class=\"_ _35\"> </span>5<span class=\"_ _1\"></span>-<span class=\"_ _4\"></span>10 yearsComput<span class=\"_ _4\"></span>er equipmen<span class=\"_ _4\"></span>t <span class=\"_ _fe\"> </span> <span class=\"_ _de\"> </span>3-5<span class=\"_ _4\"></span> yearsIndic<span class=\"_ _1\"></span>ators related to possible imp<span class=\"_ _1\"></span>airme<span class=\"_ _1\"></span>nt requirem<span class=\"_ _1\"></span>ents i<span class=\"_ _1\"></span>s monitored continuou<span class=\"_ _1\"></span>sly<span class=\"_ _4\"></span>. If the carr<span class=\"_ _1\"></span>yin<span class=\"_ _1\"></span>g value of the fixed as<span class=\"_ _1\"></span>set is high<span class=\"_ _1\"></span>er than the estim<span class=\"_ _1\"></span>ated reco<span class=\"_ _4\"></span>verable a<span class=\"_ _1\"></span>mount, th<span class=\"_ _1\"></span>e value is im<span class=\"_ _1\"></span>paired to<span class=\"_ _4\"></span> reco<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>erable amoun<span class=\"_ _4\"></span>t.Gains a<span class=\"_ _1\"></span>nd los<span class=\"_ _1\"></span>ses f<span class=\"_ _1\"></span>rom disposa<span class=\"_ _1\"></span>l of asset<span class=\"_ _1\"></span>s are recognized in profit or loss a<span class=\"_ _1\"></span>nd repre<span class=\"_ _1\"></span>sent the dif<span class=\"_ _1\"></span>ference bet<span class=\"_ _1\"></span>ween the sa<span class=\"_ _1\"></span>les pr<span class=\"_ _1\"></span>ice and the ca<span class=\"_ _1\"></span>rr<span class=\"_ _1\"></span>ying value<span class=\"_ _1\"></span>.Depre<span class=\"_ _1\"></span>ciation methods<span class=\"_ _1\"></span>, usef<span class=\"_ _1\"></span>ul lives and re<span class=\"_ _1\"></span>sidual value<span class=\"_ _1\"></span>s are ass<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>sed at the repo<span class=\"_ _1\"></span>rting d<span class=\"_ _1\"></span>ate and adjus<span class=\"_ _1\"></span>ted when req<span class=\"_ _1\"></span>uired.2.4 FOREIGN<span class=\"_ _4\"></span> CURRENCIES a<span class=\"_ _4\"></span>) F<span class=\"_ _4\"></span>unctional and pr<span class=\"_ _4\"></span>esentat<span class=\"_ _4\"></span>ion curr<span class=\"_ _4\"></span>enciesThe f<span class=\"_ _1\"></span>inancial s<span class=\"_ _1\"></span>tatement<span class=\"_ _1\"></span>s of the individ<span class=\"_ _1\"></span>ual entities in the group are m<span class=\"_ _1\"></span>easure<span class=\"_ _1\"></span>d in the curren<span class=\"_ _1\"></span>cy pri<span class=\"_ _1\"></span>marily used in th<span class=\"_ _1\"></span>e economi<span class=\"_ _1\"></span>c area whe<span class=\"_ _1\"></span>re the unit ope<span class=\"_ _1\"></span>rates (functional curr<span class=\"_ _4\"></span>ency<span class=\"_ _4\"></span>). The c<span class=\"_ _4\"></span>onsolidat<span class=\"_ _4\"></span>ed financial stat<span class=\"_ _4\"></span>ements are pr<span class=\"_ _4\"></span>esent<span class=\"_ _4\"></span>ed in Norweg<span class=\"_ _4\"></span>ian kro<span class=\"_ _4\"></span>ner (NO<span class=\"_ _1\"></span>K<span class=\"_ _1\"></span>), which is the fun<span class=\"_ _1\"></span>ction<span class=\"_ _1\"></span>al and p<span class=\"_ _1\"></span>resentation currenc<span class=\"_ _1\"></span>y of the pare<span class=\"_ _1\"></span>nt company<span class=\"_ _4\"></span>, and the presenta<span class=\"_ _4\"></span>tion<span class=\"_ _4\"></span> currency o<span class=\"_ _4\"></span>f the<span class=\"_ _4\"></span> group.b<span class=\"_ _5\"></span>) T<span class=\"_ _5\"></span>ransactions and<span class=\"_ _4\"></span> balanc<span class=\"_ _4\"></span>e sheet<span class=\"_ _4\"></span> it<span class=\"_ _4\"></span>emsT<span class=\"_ _5\"></span>ransac<span class=\"_ _1\"></span>tio<span class=\"_ _4\"></span>ns in f<span class=\"_ _4\"></span>oreign<span class=\"_ _4\"></span> currenc<span class=\"_ _4\"></span>ies are<span class=\"_ _4\"></span> transla<span class=\"_ _4\"></span>ted<span class=\"_ _4\"></span> into the func<span class=\"_ _1\"></span>tional cu<span class=\"_ _1\"></span>rrenc<span class=\"_ _1\"></span>y using the cu<span class=\"_ _1\"></span>rrenc<span class=\"_ _1\"></span>y spot rates at the time of recognition. Foreig<span class=\"_ _1\"></span>n currenc<span class=\"_ _1\"></span>y gains a<span class=\"_ _1\"></span>nd loss<span class=\"_ _1\"></span>es that aris<span class=\"_ _1\"></span>e from the payme<span class=\"_ _1\"></span>nt of such transactions, and<span class=\"_ _4\"></span> the curr<span class=\"_ _4\"></span>ency co<span class=\"_ _4\"></span>nv<span class=\"_ _4\"></span>ersion e<span class=\"_ _4\"></span>ffec<span class=\"_ _1\"></span>t from<span class=\"_ _4\"></span> monet<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>y items (<span class=\"_ _4\"></span>assets a<span class=\"_ _1\"></span>nd liabilities<span class=\"_ _4\"></span>) nominated in foreign curren<span class=\"_ _1\"></span>cies<span class=\"_ _1\"></span>, which are value<span class=\"_ _1\"></span>d at the curren<span class=\"_ _1\"></span>cy spot rates at the bala<span class=\"_ _1\"></span>nce sheet date, are recognized in profit and los<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. Non-m<span class=\"_ _1\"></span>oneta<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y items mea<span class=\"_ _1\"></span>sured at historica<span class=\"_ _1\"></span>l cost in foreign curren<span class=\"_ _1\"></span>cy are tra<span class=\"_ _1\"></span>nslated into fun<span class=\"_ _1\"></span>ction<span class=\"_ _1\"></span>al curren<span class=\"_ _1\"></span>cy using th<span class=\"_ _1\"></span>e exchange rates as at the dates of the initial trans<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>tion. c<span class=\"_ _4\"></span>) Group<span class=\"_ _4\"></span> companiesOn conso<span class=\"_ _1\"></span>lidation, the a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s and lia<span class=\"_ _1\"></span>bilities of foreign oper<span class=\"_ _1\"></span>ations are conv<span class=\"_ _4\"></span>er<span class=\"_ _1\"></span>ted into NOK at the rate of exchange prevailing at the repor<span class=\"_ _1\"></span>ting date and their<span class=\"_ _4\"></span> income<span class=\"_ _4\"></span> statemen<span class=\"_ _4\"></span>ts are t<span class=\"_ _4\"></span>ranslat<span class=\"_ _4\"></span>ed a<span class=\"_ _4\"></span>t av<span class=\"_ _4\"></span>erage<span class=\"_ _4\"></span> exchange rates. C<span class=\"_ _1\"></span>urrenc<span class=\"_ _1\"></span>y ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>ts d<span class=\"_ _1\"></span>erived from conso<span class=\"_ _4\"></span>lidat<span class=\"_ _4\"></span>ion ar<span class=\"_ _4\"></span>e rec<span class=\"_ _4\"></span>ogniz<span class=\"_ _4\"></span>ed i<span class=\"_ _4\"></span>n other<span class=\"_ _4\"></span> compr<span class=\"_ _4\"></span>ehensiv<span class=\"_ _4\"></span>e income. O<span class=\"_ _1\"></span>n dispos<span class=\"_ _1\"></span>al of a foreign ope<span class=\"_ _1\"></span>ration, the componen<span class=\"_ _4\"></span>t of<span class=\"_ _4\"></span> other c<span class=\"_ _4\"></span>omprehens<span class=\"_ _4\"></span>iv<span class=\"_ _4\"></span>e inc<span class=\"_ _4\"></span>ome rela<span class=\"_ _4\"></span>ting<span class=\"_ _4\"></span> to the specific foreign o<span class=\"_ _1\"></span>peration is recla<span class=\"_ _1\"></span>ssifi<span class=\"_ _1\"></span>ed to profit or loss<span class=\"_ _1\"></span>.2.6 INT<span class=\"_ _5\"></span>ANGIBLE ASSETSIntangi<span class=\"_ _4\"></span>ble assets t<span class=\"_ _4\"></span>hat ha<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>e been acqu<span class=\"_ _4\"></span>ired separ<span class=\"_ _4\"></span>ate<span class=\"_ _4\"></span>ly are mea<span class=\"_ _1\"></span>sured on initial recogn<span class=\"_ _1\"></span>ition at cost. The cost of intangibl<span class=\"_ _1\"></span>e ass<span class=\"_ _1\"></span>ets acqui<span class=\"_ _1\"></span>red through a busine<span class=\"_ _1\"></span>ss com<span class=\"_ _1\"></span>bination is their f<span class=\"_ _1\"></span>air value at the dat<span class=\"_ _4\"></span>e of<span class=\"_ _4\"></span> acquis<span class=\"_ _4\"></span>iti<span class=\"_ _4\"></span>on. Capitali<span class=\"_ _4\"></span>zed i<span class=\"_ _4\"></span>ntangibl<span class=\"_ _4\"></span>e assets are recognized at cost les<span class=\"_ _1\"></span>s any amor<span class=\"_ _1\"></span>tization and impairmen<span class=\"_ _4\"></span>t losses. Int<span class=\"_ _4\"></span>ernall<span class=\"_ _4\"></span>y generat<span class=\"_ _4\"></span>ed in<span class=\"_ _4\"></span>tangible<span class=\"_ _4\"></span> assets, ex<span class=\"_ _4\"></span>cludi<span class=\"_ _4\"></span>ng capital<span class=\"_ _4\"></span>iz<span class=\"_ _4\"></span>ed de<span class=\"_ _4\"></span>velopmen<span class=\"_ _4\"></span>t co<span class=\"_ _4\"></span>sts<span class=\"_ _1\"></span>, are<span class=\"_ _4\"></span> not capi<span class=\"_ _4\"></span>tali<span class=\"_ _4\"></span>zed bu<span class=\"_ _4\"></span>t are e<span class=\"_ _4\"></span>xpensed as<span class=\"_ _4\"></span> incurred.Intang<span class=\"_ _1\"></span>ible as<span class=\"_ _1\"></span>sets with a def<span class=\"_ _1\"></span>inite useful life are amor<span class=\"_ _1\"></span>tized ov<span class=\"_ _4\"></span>er their e<span class=\"_ _1\"></span>conomic life an<span class=\"_ _1\"></span>d tested for impair<span class=\"_ _1\"></span>ment if there a<span class=\"_ _1\"></span>re indications of im<span class=\"_ _1\"></span>pairm<span class=\"_ _1\"></span>ent. The amorti<span class=\"_ _4\"></span>zati<span class=\"_ _4\"></span>on method<span class=\"_ _4\"></span> and -period<span class=\"_ _4\"></span> are assessed at leas<span class=\"_ _1\"></span>t once a year<span class=\"_ _4\"></span>. Chang<span class=\"_ _1\"></span>es to the amo<span class=\"_ _1\"></span>rtization method<span class=\"_ _4\"></span> and/<span class=\"_ _4\"></span>or<span class=\"_ _4\"></span> period ar<span class=\"_ _4\"></span>e present<span class=\"_ _4\"></span>ed as c<span class=\"_ _4\"></span>hange in acco<span class=\"_ _1\"></span>untin<span class=\"_ _1\"></span>g e<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>mate<span class=\"_ _1\"></span>.Intang<span class=\"_ _1\"></span>ible as<span class=\"_ _1\"></span>sets with an in<span class=\"_ _1\"></span>definite usef<span class=\"_ _1\"></span>ul life are tested for imp<span class=\"_ _1\"></span>airme<span class=\"_ _1\"></span>nt at leas<span class=\"_ _1\"></span>t once a year<span class=\"_ _4\"></span>, either individua<span class=\"_ _1\"></span>lly or as a pa<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>t of a cash-<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>erating unit. Intang<span class=\"_ _1\"></span>ible as<span class=\"_ _1\"></span>sets with an in<span class=\"_ _1\"></span>definite econo<span class=\"_ _1\"></span>mic life are not amor<span class=\"_ _1\"></span>tized. Customer r<span class=\"_ _4\"></span>elationships<span class=\"_ _4\"></span> and customer portfolioCustomer r<span class=\"_ _4\"></span>elations<span class=\"_ _4\"></span>hips and cust<span class=\"_ _4\"></span>omer por<span class=\"_ _1\"></span>tfolios<span class=\"_ _4\"></span> are establ<span class=\"_ _4\"></span>ished thr<span class=\"_ _4\"></span>ough c<span class=\"_ _4\"></span>ontr<span class=\"_ _4\"></span>act<span class=\"_ _1\"></span>s wi<span class=\"_ _4\"></span>th cust<span class=\"_ _4\"></span>omers. Customer r<span class=\"_ _4\"></span>elations<span class=\"_ _4\"></span>hips and cust<span class=\"_ _4\"></span>omer por<span class=\"_ _1\"></span>tfolio acquired throu<span class=\"_ _1\"></span>gh a busin<span class=\"_ _1\"></span>ess com<span class=\"_ _1\"></span>bination is recognized as an as<span class=\"_ _1\"></span>set bas<span class=\"_ _1\"></span>ed on it<span class=\"_ _1\"></span>s fair val<span class=\"_ _1\"></span>ue at the acquisition date. The c<span class=\"_ _1\"></span>ustome<span class=\"_ _1\"></span>r relationship an<span class=\"_ _1\"></span>d custome<span class=\"_ _1\"></span>r por<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>folios have l<span class=\"_ _4\"></span>imited usef<span class=\"_ _1\"></span>ul life and a<span class=\"_ _1\"></span>re amor<span class=\"_ _1\"></span>tized using the s<span class=\"_ _1\"></span>traight<span class=\"_ _4\"></span>-line method over their expec<span class=\"_ _1\"></span>ted usef<span class=\"_ _1\"></span>ul life (<span class=\"_ _1\"></span>15 to 20 years<span class=\"_ _4\"></span>)<span class=\"_ _4\"></span>.Pat<span class=\"_ _4\"></span>ents and<span class=\"_ _4\"></span> lic<span class=\"_ _4\"></span>ensesPatents an<span class=\"_ _1\"></span>d licenses h<span class=\"_ _1\"></span>av<span class=\"_ _4\"></span>e limited usef<span class=\"_ _1\"></span>ul life and are recorded at his<span class=\"_ _1\"></span>torical cost in the b<span class=\"_ _1\"></span>alance sh<span class=\"_ _1\"></span>eet les<span class=\"_ _1\"></span>s depreci<span class=\"_ _4\"></span>ati<span class=\"_ _4\"></span>on. Pat<span class=\"_ _4\"></span>ents and t<span class=\"_ _4\"></span>echnology ar<span class=\"_ _4\"></span>e amorti<span class=\"_ _4\"></span>zed using the s<span class=\"_ _1\"></span>traight<span class=\"_ _4\"></span>-line method over their expec<span class=\"_ _1\"></span>ted usefu<span class=\"_ _1\"></span>l life (2 t<span class=\"_ _4\"></span>o 15 year<span class=\"_ _1\"></span>s<span class=\"_ _5\"></span>).Gov<span class=\"_ _4\"></span>ernment<span class=\"_ _4\"></span> grantsGovernment gr<span class=\"_ _1\"></span>ants a<span class=\"_ _1\"></span>re recognized when it is reason<span class=\"_ _1\"></span>ably cer<span class=\"_ _1\"></span>tain that the com<span class=\"_ _1\"></span>pany will meet the conditions stip<span class=\"_ _1\"></span>ulated for the grant<span class=\"_ _1\"></span>s and th<span class=\"_ _1\"></span>at the grant<span class=\"_ _1\"></span>s will be received. T<span class=\"_ _4\"></span>ax credits related to R&amp;D projec<span class=\"_ _1\"></span>ts a<span class=\"_ _1\"></span>re classif<span class=\"_ _1\"></span>ied as governme<span class=\"_ _1\"></span>nt grant<span class=\"_ _1\"></span>s if they ultimately are settled with cash<span class=\"_ _1\"></span>, ta<span class=\"_ _1\"></span>x credits s<span class=\"_ _1\"></span>ettled only via taxes are cla<span class=\"_ _1\"></span>ssifie<span class=\"_ _1\"></span>d as tax a<span class=\"_ _1\"></span>llowances. Grant<span class=\"_ _1\"></span>s are recogn<span class=\"_ _1\"></span>iz<span class=\"_ _4\"></span>ed in th<span class=\"_ _1\"></span>e stateme<span class=\"_ _1\"></span>nt of profit or loss as ot<span class=\"_ _4\"></span>her operat<span class=\"_ _4\"></span>ing i<span class=\"_ _4\"></span>ncome, o<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>er the per<span class=\"_ _4\"></span>iods necessary to match t<span class=\"_ _4\"></span>he<span class=\"_ _1\"></span>m with the cost they are intended to compensa<span class=\"_ _4\"></span>te. Gran<span class=\"_ _4\"></span>ts rela<span class=\"_ _4\"></span>ting<span class=\"_ _4\"></span> to i<span class=\"_ _4\"></span>ntangible<span class=\"_ _4\"></span> assets are ded<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>ted from the ca<span class=\"_ _1\"></span>rr<span class=\"_ _1\"></span>ying am<span class=\"_ _1\"></span>ount of the as<span class=\"_ _1\"></span>set and recogn<span class=\"_ _1\"></span>ized in profit or loss as a red<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>tion of the depre<span class=\"_ _1\"></span>ciation charge over the lifetime of the asset<span class=\"_ _1\"></span>s.<span class=\"_ _1\"></span> In 2022 N<span class=\"_ _1\"></span>ekka<span class=\"_ _1\"></span>r has received in total NO<span class=\"_ _1\"></span>K 12.<span class=\"_ _1\"></span>5 m<span class=\"_ _1\"></span>illion in government gra<span class=\"_ _1\"></span>nts of which N<span class=\"_ _1\"></span>OK 8<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>8 million is received from Innovasjon N<span class=\"_ _1\"></span>orge an<span class=\"_ _1\"></span>d NO<span class=\"_ _1\"></span>K 3.7 million from SkatteFunn<span class=\"_ _1\"></span>. Reference is ma<span class=\"_ _1\"></span>de to note 7<span class=\"_ _5\"></span>.2<span class=\"_ _1\"></span>.7 B<span class=\"_ _1\"></span>US<span class=\"_ _1\"></span>IN<span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>SS CO<span class=\"_ _1\"></span>MB<span class=\"_ _1\"></span>IN<span class=\"_ _1\"></span>A<span class=\"_ _4\"></span>TIO<span class=\"_ _1\"></span>NS A<span class=\"_ _1\"></span>ND G<span class=\"_ _1\"></span>OO<span class=\"_ _1\"></span>DWIL<span class=\"_ _1\"></span>LWhen acqu<span class=\"_ _4\"></span>iring<span class=\"_ _4\"></span> a business, financi<span class=\"_ _4\"></span>al assets and l<span class=\"_ _4\"></span>iabil<span class=\"_ _4\"></span>iti<span class=\"_ _4\"></span>es<span class=\"_ _1\"></span> are recognized at fair value in th<span class=\"_ _1\"></span>e ope<span class=\"_ _1\"></span>ning group b<span class=\"_ _1\"></span>alance.<span class=\"_ _1\"></span> The consid<span class=\"_ _1\"></span>eration paid in a b<span class=\"_ _1\"></span>usine<span class=\"_ _1\"></span>ss combin<span class=\"_ _1\"></span>ation is mea<span class=\"_ _1\"></span>sured at fair val<span class=\"_ _1\"></span>ue at the acquisition date.The initial accounting for a bu<span class=\"_ _1\"></span>sines<span class=\"_ _1\"></span>s combination c<span class=\"_ _1\"></span>an be chan<span class=\"_ _1\"></span>ged if n<span class=\"_ _1\"></span>ew information about the f<span class=\"_ _1\"></span>air value at the acquisition date is prese<span class=\"_ _1\"></span>nt. Th<span class=\"_ _1\"></span>e alloc<span class=\"_ _1\"></span>ation can be am<span class=\"_ _1\"></span>ende<span class=\"_ _1\"></span>d within 12 months of the acqu<span class=\"_ _1\"></span>isition date provided that the initial accounting at the acquisition date was determined p<span class=\"_ _1\"></span>rov<span class=\"_ _4\"></span>isiona<span class=\"_ _1\"></span>lly<span class=\"_ _4\"></span>. The non<span class=\"_ _1\"></span>-controlling int<span class=\"_ _4\"></span>eres<span class=\"_ _1\"></span>t is me<span class=\"_ _1\"></span>asured at f<span class=\"_ _1\"></span>air value.Goo<span class=\"_ _1\"></span>dwill is initially measu<span class=\"_ _1\"></span>red at cost, bein<span class=\"_ _1\"></span>g the exc<span class=\"_ _4\"></span>es<span class=\"_ _1\"></span>s of the aggregate of the conside<span class=\"_ _1\"></span>ration transfe<span class=\"_ _1\"></span>rred an<span class=\"_ _1\"></span>d the amo<span class=\"_ _1\"></span>unt recognized for non-<span class=\"_ _1\"></span>controlling interest<span class=\"_ _1\"></span>s,<span class=\"_ _1\"></span> and an<span class=\"_ _4\"></span>y pre<span class=\"_ _4\"></span>vious<span class=\"_ _4\"></span> int<span class=\"_ _4\"></span>erest held, o<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>er the ne<span class=\"_ _4\"></span>t ident<span class=\"_ _4\"></span>ifiable assets acqu<span class=\"_ _4\"></span>ired and<span class=\"_ _4\"></span> liabi<span class=\"_ _4\"></span>lit<span class=\"_ _4\"></span>ies assumed. Af<span class=\"_ _1\"></span>ter initial recognition, go<span class=\"_ _1\"></span>odwill is me<span class=\"_ _1\"></span>asured at cost les<span class=\"_ _1\"></span>s any accumulated imp<span class=\"_ _1\"></span>airme<span class=\"_ _1\"></span>nt losse<span class=\"_ _1\"></span>s. For th<span class=\"_ _1\"></span>e purp<span class=\"_ _1\"></span>ose of impairm<span class=\"_ _1\"></span>ent testing<span class=\"_ _1\"></span>, goo<span class=\"_ _1\"></span>dwill acquired in a busine<span class=\"_ _1\"></span>ss com<span class=\"_ _1\"></span>bination is, f<span class=\"_ _1\"></span>rom the acqui<span class=\"_ _1\"></span>sition date, alloc<span class=\"_ _1\"></span>ated to each of the group\u2019<span class=\"_ _4\"></span>s ca<span class=\"_ _1\"></span>sh-g<span class=\"_ _1\"></span>ener<span class=\"_ _1\"></span>ating units th<span class=\"_ _1\"></span>at are expec<span class=\"_ _1\"></span>ted to benefit f<span class=\"_ _1\"></span>rom the combination<span class=\"_ _1\"></span>, irrespe<span class=\"_ _1\"></span>ctive of whether other a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s or liabilities of the acquire are a<span class=\"_ _1\"></span>ssigne<span class=\"_ _1\"></span>d to those units<span class=\"_ _1\"></span>.Rese<span class=\"_ _1\"></span>arch a<span class=\"_ _1\"></span>nd d<span class=\"_ _1\"></span>evelopm<span class=\"_ _1\"></span>ent Researc<span class=\"_ _4\"></span>h co<span class=\"_ _4\"></span>sts are ex<span class=\"_ _4\"></span>pensed as incu<span class=\"_ _4\"></span>rred. Dev<span class=\"_ _4\"></span>elopment<span class=\"_ _4\"></span> activi<span class=\"_ _4\"></span>ties i<span class=\"_ _4\"></span>nclude desi<span class=\"_ _4\"></span>gn or plann<span class=\"_ _4\"></span>ing of producti<span class=\"_ _4\"></span>on of ne<span class=\"_ _4\"></span>w or s<span class=\"_ _4\"></span>igni<span class=\"_ _4\"></span>ficantl<span class=\"_ _4\"></span>y impro<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>ed products and pro<span class=\"_ _1\"></span>cesse<span class=\"_ _1\"></span>s. D<span class=\"_ _1\"></span>evelopment cost<span class=\"_ _1\"></span>s as<span class=\"_ _1\"></span>sociated with dev<span class=\"_ _4\"></span>elopmen<span class=\"_ _4\"></span>t of ne<span class=\"_ _4\"></span>w pr<span class=\"_ _4\"></span>oduct<span class=\"_ _1\"></span>s are<span class=\"_ _4\"></span> capitali<span class=\"_ _4\"></span>zed<span class=\"_ _4\"></span> to t<span class=\"_ _4\"></span>he ext<span class=\"_ _4\"></span>ent tha<span class=\"_ _4\"></span>t the<span class=\"_ _4\"></span>y can be<span class=\"_ _4\"></span> reliab<span class=\"_ _4\"></span>ly measur<span class=\"_ _4\"></span>ed, the pr<span class=\"_ _4\"></span>oduct or proces<span class=\"_ _1\"></span>s is technic<span class=\"_ _1\"></span>ally<span class=\"_ _4\"></span>, or commercially fea<span class=\"_ _1\"></span>sible,<span class=\"_ _1\"></span> future f<span class=\"_ _1\"></span>inancial b<span class=\"_ _1\"></span>enef<span class=\"_ _1\"></span>its a<span class=\"_ _1\"></span>re likely<span class=\"_ _5\"></span>, a<span class=\"_ _1\"></span>nd the grou<span class=\"_ _1\"></span>p intends an<span class=\"_ _1\"></span>d has suf<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>icient resou<span class=\"_ _1\"></span>rces to c<span class=\"_ _4\"></span>omp<span class=\"_ _1\"></span>lete the development, a<span class=\"_ _1\"></span>nd to sell or us<span class=\"_ _1\"></span>e the ass<span class=\"_ _1\"></span>et. Capitali<span class=\"_ _4\"></span>zed<span class=\"_ _4\"></span> dev<span class=\"_ _4\"></span>elopment<span class=\"_ _4\"></span> costs inc<span class=\"_ _4\"></span>lude mat<span class=\"_ _4\"></span>erial<span class=\"_ _4\"></span>s, direct labor<span class=\"_ _5\"></span>, directly<span class=\"_ _4\"></span> attri<span class=\"_ _4\"></span>butable o<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>erheads and capital<span class=\"_ _4\"></span>iz<span class=\"_ _4\"></span>ed borro<span class=\"_ _4\"></span>wi<span class=\"_ _4\"></span>ng co<span class=\"_ _4\"></span>sts<span class=\"_ _1\"></span>. Dev<span class=\"_ _4\"></span>elopmen<span class=\"_ _4\"></span>t costs ar<span class=\"_ _4\"></span>e deprec<span class=\"_ _4\"></span>iat<span class=\"_ _4\"></span>ed ov<span class=\"_ _4\"></span>er their exp<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>ted useful life (2 to 15 years<span class=\"_ _4\"></span>). Public grant<span class=\"_ _1\"></span>s related to capitalized R&amp;D projec<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s, i<span class=\"_ _1\"></span>s recognized as a reduc<span class=\"_ _1\"></span>tion of ca<span class=\"_ _1\"></span>pitalized costs<span class=\"_ _1\"></span>.   2<span class=\"_ _1\"></span>.8 FINANCIAL IN<span class=\"_ _1\"></span>STRUM<span class=\"_ _1\"></span>ENTSA fina<span class=\"_ _1\"></span>ncial ins<span class=\"_ _1\"></span>trume<span class=\"_ _1\"></span>nt is any contract that gives rise to a finan<span class=\"_ _1\"></span>cial as<span class=\"_ _1\"></span>set of one entity a<span class=\"_ _1\"></span>nd a fin<span class=\"_ _1\"></span>ancial liabi<span class=\"_ _4\"></span>lity or<span class=\"_ _4\"></span> equity instrumen<span class=\"_ _4\"></span>t of<span class=\"_ _4\"></span> another<span class=\"_ _4\"></span> enti<span class=\"_ _4\"></span>ty and is recognized when the g<span class=\"_ _1\"></span>roup becom<span class=\"_ _1\"></span>es pa<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ty to the con<span class=\"_ _4\"></span>tractual pr<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>visions<span class=\"_ _4\"></span> of t<span class=\"_ _4\"></span>he instrumen<span class=\"_ _4\"></span>t.Initi<span class=\"_ _1\"></span>al re<span class=\"_ _1\"></span>cog<span class=\"_ _1\"></span>nition a<span class=\"_ _1\"></span>nd m<span class=\"_ _1\"></span>eas<span class=\"_ _1\"></span>ure<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nt of fi<span class=\"_ _1\"></span>nanc<span class=\"_ _1\"></span>ial ass<span class=\"_ _1\"></span>etsAt initial recognition, a fin<span class=\"_ _1\"></span>ancial a<span class=\"_ _1\"></span>sset is clas<span class=\"_ _1\"></span>sified in one of three principa<span class=\"_ _1\"></span>l classific<span class=\"_ _1\"></span>ation categories: financia<span class=\"_ _4\"></span>l assets subs<span class=\"_ _4\"></span>equentl<span class=\"_ _4\"></span>y measured<span class=\"_ _4\"></span> at amorti<span class=\"_ _4\"></span>zed co<span class=\"_ _4\"></span>st, fair va<span class=\"_ _4\"></span>lue thr<span class=\"_ _4\"></span>ough ot<span class=\"_ _4\"></span>her c<span class=\"_ _4\"></span>omprehensiv<span class=\"_ _4\"></span>e i<span class=\"_ _4\"></span>ncome or as fa<span class=\"_ _1\"></span>ir value throug<span class=\"_ _1\"></span>h profit and los<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. With the exc<span class=\"_ _4\"></span>eption of for<span class=\"_ _1\"></span>ward FX contrac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s (<span class=\"_ _4\"></span>see 2<span class=\"_ _1\"></span>.9), all fin<span class=\"_ _4\"></span>ancial asse<span class=\"_ _4\"></span>ts are cl<span class=\"_ _4\"></span>assified as<span class=\"_ _4\"></span> financial<span class=\"_ _4\"></span> assets mea<span class=\"_ _1\"></span>sured at amo<span class=\"_ _1\"></span>rtized cost. T<span class=\"_ _4\"></span>rade receiv<span class=\"_ _4\"></span>ableAcc<span class=\"_ _4\"></span>ount<span class=\"_ _1\"></span>s receivable<span class=\"_ _1\"></span>s are on initial recognition mea<span class=\"_ _1\"></span>sured at the trans<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>tion price. Th<span class=\"_ _1\"></span>e group utilize the expedie<span class=\"_ _1\"></span>nt in IFRS 1<span class=\"_ _1\"></span>5 for prepayme<span class=\"_ _1\"></span>nt where the trans<span class=\"_ _1\"></span>fer of goo<span class=\"_ _1\"></span>ds is expec<span class=\"_ _1\"></span>ted in le<span class=\"_ _1\"></span>ss than o<span class=\"_ _1\"></span>ne year<span class=\"_ _4\"></span>. Therefore, the group d<span class=\"_ _1\"></span>on\u2019t me<span class=\"_ _1\"></span>asure the tra<span class=\"_ _1\"></span>de receivable<span class=\"_ _1\"></span>s at fair value even if there may be a sign<span class=\"_ _4\"></span>ificant fi<span class=\"_ _4\"></span>nancing c<span class=\"_ _4\"></span>omponent. F<span class=\"_ _4\"></span>or subsequen<span class=\"_ _4\"></span>t measuremen<span class=\"_ _4\"></span>t, acc<span class=\"_ _4\"></span>ounts r<span class=\"_ _4\"></span>eceiv<span class=\"_ _4\"></span>able is<span class=\"_ _4\"></span> measured at amor<span class=\"_ _1\"></span>tized cost determined u<span class=\"_ _1\"></span>sing the ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tive interest metho<span class=\"_ _1\"></span>d, an<span class=\"_ _1\"></span>d les<span class=\"_ _1\"></span>s provision for expec<span class=\"_ _1\"></span>ted credit loss (ECL). The group do<span class=\"_ _1\"></span>n\u2019t recognize any initial ECL on trade receivab<span class=\"_ _1\"></span>les d<span class=\"_ _1\"></span>ue to low historical losse<span class=\"_ _1\"></span>s. T<span class=\"_ _1\"></span>he group e<span class=\"_ _1\"></span>ngag<span class=\"_ _1\"></span>e in fur<span class=\"_ _1\"></span>the<span class=\"_ _1\"></span>r judge<span class=\"_ _1\"></span>ment for trade receivabl<span class=\"_ _1\"></span>es not pa<span class=\"_ _1\"></span>id when d<span class=\"_ _1\"></span>ue. Th<span class=\"_ _1\"></span>e group don<span class=\"_ _1\"></span>\u2019t use a provision matrix as allowed unde<span class=\"_ _1\"></span>r IFRS 9.Cont<span class=\"_ _4\"></span>ract assetsContrac<span class=\"_ _1\"></span>t ass<span class=\"_ _1\"></span>ets<span class=\"_ _1\"></span>, which main<span class=\"_ _1\"></span>ly is satisf<span class=\"_ _1\"></span>ied per<span class=\"_ _1\"></span>forma<span class=\"_ _1\"></span>nce obligations n<span class=\"_ _1\"></span>ot yet in<span class=\"_ _4\"></span>voiced, is recognized with the estimated conside<span class=\"_ _1\"></span>rations according to IFRS 15 for the work p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>forme<span class=\"_ _1\"></span>d. Contrac<span class=\"_ _1\"></span>t ass<span class=\"_ _1\"></span>ets are subj<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>t to impairme<span class=\"_ _1\"></span>nt testing in the same manner<span class=\"_ _4\"></span> as trade<span class=\"_ _4\"></span> recei<span class=\"_ _4\"></span>vables.Recogniti<span class=\"_ _4\"></span>on and measurement o<span class=\"_ _4\"></span>f financial<span class=\"_ _4\"></span> liabilitiesAll fina<span class=\"_ _1\"></span>ncial liabilities in th<span class=\"_ _1\"></span>e group are clas<span class=\"_ _1\"></span>sified a<span class=\"_ _1\"></span>s financia<span class=\"_ _4\"></span>l liabi<span class=\"_ _4\"></span>lit<span class=\"_ _4\"></span>ies as su<span class=\"_ _4\"></span>bsequentl<span class=\"_ _4\"></span>y measur<span class=\"_ _4\"></span>ed at amor<span class=\"_ _1\"></span>tized cost unle<span class=\"_ _1\"></span>ss the f<span class=\"_ _1\"></span>inancia<span class=\"_ _1\"></span>l liabilities are derivatives or fina<span class=\"_ _1\"></span>ncial liabilities h<span class=\"_ _1\"></span>eld for tradi<span class=\"_ _1\"></span>ng, which are clas<span class=\"_ _1\"></span>sified a<span class=\"_ _1\"></span>nd me<span class=\"_ _1\"></span>asured at fa<span class=\"_ _1\"></span>ir valueIn sub<span class=\"_ _4\"></span>sequent periods, fi<span class=\"_ _4\"></span>nancial i<span class=\"_ _4\"></span>nstruments are meas<span class=\"_ _4\"></span>ured in<span class=\"_ _4\"></span> acc<span class=\"_ _4\"></span>ordanc<span class=\"_ _4\"></span>e wit<span class=\"_ _4\"></span>h class<span class=\"_ _4\"></span>ificat<span class=\"_ _4\"></span>ions describ<span class=\"_ _1\"></span>ed above. 2<span class=\"_ _1\"></span>.9 DERIV<span class=\"_ _4\"></span>A<span class=\"_ _4\"></span>TIVE<span class=\"_ _4\"></span> FINANCIAL IN<span class=\"_ _1\"></span>STRUM<span class=\"_ _1\"></span>ENTS AND HED<span class=\"_ _1\"></span>GE A<span class=\"_ _4\"></span>CC<span class=\"_ _4\"></span>OUNTINGThe group i<span class=\"_ _1\"></span>s exposed to fluc<span class=\"_ _1\"></span>tuations in fo<span class=\"_ _1\"></span>reign exchange rate which may affec<span class=\"_ _1\"></span>t the o<span class=\"_ _1\"></span>perating result<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. The group u<span class=\"_ _1\"></span>tiliz<span class=\"_ _4\"></span>es he<span class=\"_ _1\"></span>dging of contrac<span class=\"_ _1\"></span>tual incom<span class=\"_ _1\"></span>e and cost in a foreign curren<span class=\"_ _1\"></span>cy<span class=\"_ _4\"></span>. F<span class=\"_ _4\"></span>air value hedgingThe group u<span class=\"_ _1\"></span>ses f<span class=\"_ _1\"></span>inan<span class=\"_ _1\"></span>cial derivatives to hedge foreign currenc<span class=\"_ _1\"></span>y risk<span class=\"_ _1\"></span>.  Der<span class=\"_ _1\"></span>ivativ<span class=\"_ _4\"></span>es are recog<span class=\"_ _1\"></span>nized initially at fair valu<span class=\"_ _1\"></span>e and a<span class=\"_ _1\"></span>re subsequ<span class=\"_ _1\"></span>ently re-me<span class=\"_ _1\"></span>asured at fa<span class=\"_ _1\"></span>ir value.<span class=\"_ _4\"></span> Attri<span class=\"_ _4\"></span>butable t<span class=\"_ _4\"></span>ransaction c<span class=\"_ _4\"></span>osts are r<span class=\"_ _4\"></span>ecogni<span class=\"_ _4\"></span>z<span class=\"_ _4\"></span>ed in the profit or los<span class=\"_ _1\"></span>s as they incur<span class=\"_ _4\"></span>. The entit<span class=\"_ _1\"></span>y applie<span class=\"_ _1\"></span>s hed<span class=\"_ _1\"></span>ge accounting to hedgin<span class=\"_ _1\"></span>g relationships that me<span class=\"_ _1\"></span>ets the q<span class=\"_ _1\"></span>ualif<span class=\"_ _1\"></span>ying criteria<span class=\"_ _1\"></span>. The group only u<span class=\"_ _1\"></span>ses for<span class=\"_ _1\"></span>ward curre<span class=\"_ _1\"></span>ncy contrac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s for fair valu<span class=\"_ _1\"></span>e hed<span class=\"_ _1\"></span>ging of the foreign curren<span class=\"_ _1\"></span>cy risk in unrecognized fir<span class=\"_ _1\"></span>m commitment<span class=\"_ _1\"></span>s. T<span class=\"_ _1\"></span>he group m<span class=\"_ _1\"></span>akes an as<span class=\"_ _1\"></span>ses<span class=\"_ _1\"></span>sment, b<span class=\"_ _1\"></span>oth at the inception of the hedg<span class=\"_ _1\"></span>e relationship as well as on a<span class=\"_ _1\"></span>n ongoi<span class=\"_ _1\"></span>ng basis<span class=\"_ _1\"></span>, of whether the h<span class=\"_ _1\"></span>edgin<span class=\"_ _1\"></span>g instr<span class=\"_ _1\"></span>ument<span class=\"_ _1\"></span>s are expe<span class=\"_ _1\"></span>cted to be highly ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tive in off<span class=\"_ _1\"></span>setting the ch<span class=\"_ _1\"></span>ange<span class=\"_ _1\"></span>s in the fa<span class=\"_ _1\"></span>ir value of the resp<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>tive hedge<span class=\"_ _1\"></span>d items attributa<span class=\"_ _1\"></span>ble to the hed<span class=\"_ _1\"></span>ged ris<span class=\"_ _1\"></span>k. Chan<span class=\"_ _1\"></span>ges to fair val<span class=\"_ _1\"></span>ue of the hed<span class=\"_ _1\"></span>ging ins<span class=\"_ _1\"></span>trume<span class=\"_ _1\"></span>nt are recognized in profit and los<span class=\"_ _1\"></span>s as a fin<span class=\"_ _1\"></span>ance cost or income alo<span class=\"_ _1\"></span>ng with the chang<span class=\"_ _1\"></span>e in fair val<span class=\"_ _1\"></span>ue as<span class=\"_ _1\"></span>sociated with the correspon<span class=\"_ _1\"></span>ding he<span class=\"_ _1\"></span>dged a<span class=\"_ _1\"></span>sset or lia<span class=\"_ _1\"></span>bility<span class=\"_ _4\"></span>.  The accumulated cha<span class=\"_ _1\"></span>nge in f<span class=\"_ _1\"></span>air value of the h<span class=\"_ _1\"></span>edge item are classif<span class=\"_ _1\"></span>ied as othe<span class=\"_ _1\"></span>r receivable or othe<span class=\"_ _1\"></span>r shor<span class=\"_ _1\"></span>t<span class=\"_ _4\"></span>-<span class=\"_ _4\"></span>term liabilitie<span class=\"_ _1\"></span>s. In those ins<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>ces where the h<span class=\"_ _1\"></span>edg<span class=\"_ _1\"></span>e do not fu<span class=\"_ _1\"></span>lfill the criteria for hedg<span class=\"_ _1\"></span>e accounting, the d<span class=\"_ _1\"></span>erivative is carried at fair value th<span class=\"_ _1\"></span>rough profit an<span class=\"_ _1\"></span>d loss<span class=\"_ _1\"></span>. For fin<span class=\"_ _1\"></span>ancial instru<span class=\"_ _1\"></span>ment initial acq<span class=\"_ _1\"></span>uired for a he<span class=\"_ _1\"></span>dge pur<span class=\"_ _1\"></span>pose, the fair val<span class=\"_ _1\"></span>ue adju<span class=\"_ _1\"></span>stme<span class=\"_ _1\"></span>nt increase o<span class=\"_ _1\"></span>r decrea<span class=\"_ _1\"></span>se the oper<span class=\"_ _1\"></span>ational profit.  T<span class=\"_ _1\"></span>his app<span class=\"_ _1\"></span>lies to derivatives where the under<span class=\"_ _4\"></span>lying<span class=\"_ _4\"></span> deliv<span class=\"_ _4\"></span>ery cont<span class=\"_ _4\"></span>ract has been canc<span class=\"_ _4\"></span>elled. Deri<span class=\"_ _1\"></span>vatives at fair va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e thro<span class=\"_ _1\"></span>ugh p<span class=\"_ _1\"></span>rofit a<span class=\"_ _1\"></span>nd l<span class=\"_ _1\"></span>ossDerivatives that are not design<span class=\"_ _1\"></span>ated as hed<span class=\"_ _1\"></span>ging instrumen<span class=\"_ _4\"></span>ts are rec<span class=\"_ _4\"></span>ogni<span class=\"_ _4\"></span>zed a<span class=\"_ _4\"></span>t fair<span class=\"_ _4\"></span> value as fi<span class=\"_ _4\"></span>nancial expenses<span class=\"_ _4\"></span> and financial<span class=\"_ _4\"></span> income.2.10 L<span class=\"_ _4\"></span>EASE<span class=\"_ _1\"></span>SIFRS 1<span class=\"_ _1\"></span>6 set<span class=\"_ _1\"></span>s out the prin<span class=\"_ _1\"></span>ciple<span class=\"_ _1\"></span>s for the recognition<span class=\"_ _1\"></span>, measuremen<span class=\"_ _4\"></span>t, presen<span class=\"_ _4\"></span>tati<span class=\"_ _4\"></span>on and disc<span class=\"_ _4\"></span>losur<span class=\"_ _4\"></span>e of<span class=\"_ _4\"></span> leases. At the commencem<span class=\"_ _1\"></span>ent date of a lease, a le<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>ee will have t<span class=\"_ _4\"></span>o recognize a liability bas<span class=\"_ _1\"></span>ed on f<span class=\"_ _1\"></span>uture leas<span class=\"_ _1\"></span>e payment<span class=\"_ _1\"></span>s and a<span class=\"_ _1\"></span>n asset rep<span class=\"_ _1\"></span>resenting the r<span class=\"_ _1\"></span>ight to use the underlying<span class=\"_ _4\"></span> asset during the lease t<span class=\"_ _4\"></span>erm (\u201cRight<span class=\"_ _5\"></span>-of<span class=\"_ _4\"></span>-use as<span class=\"_ _1\"></span>sets<span class=\"_ _1\"></span>\u201d). Furthe<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>, the les<span class=\"_ _1\"></span>see will be req<span class=\"_ _1\"></span>uired to separately recognize the interest expen<span class=\"_ _1\"></span>se on the lease li<span class=\"_ _4\"></span>abili<span class=\"_ _4\"></span>ty and the depr<span class=\"_ _4\"></span>ecati<span class=\"_ _4\"></span>on ex<span class=\"_ _4\"></span>pense of t<span class=\"_ _4\"></span>he right<span class=\"_ _5\"></span>-of<span class=\"_ _4\"></span>-use asset. For 2022<span class=\"_ _1\"></span>, the increm<span class=\"_ _1\"></span>ental bo<span class=\"_ _1\"></span>rrowing rat<span class=\"_ _4\"></span>e is as<span class=\"_ _1\"></span>ses<span class=\"_ _1\"></span>sed to be 6,<span class=\"_ _1\"></span>26% which i<span class=\"_ _1\"></span>s used in th<span class=\"_ _1\"></span>e calcul<span class=\"_ _1\"></span>ation of right<span class=\"_ _5\"></span>-of<span class=\"_ _4\"></span>-use as<span class=\"_ _1\"></span>sets a<span class=\"_ _1\"></span>nd the corresp<span class=\"_ _1\"></span>onding l<span class=\"_ _1\"></span>ease lia<span class=\"_ _1\"></span>bility<span class=\"_ _4\"></span>. Nekkar has app<span class=\"_ _4\"></span>lied t<span class=\"_ _4\"></span>he foll<span class=\"_ _4\"></span>ow<span class=\"_ _4\"></span>ing practical<span class=\"_ _4\"></span> expedi<span class=\"_ _4\"></span>ents to leases p<span class=\"_ _1\"></span>reviously classif<span class=\"_ _1\"></span>ied as o<span class=\"_ _1\"></span>perating le<span class=\"_ _1\"></span>ases at the date of initial application of IFR<span class=\"_ _1\"></span>S 16:\u2022 <span class=\"_ _44\"> </span>Exemption for sho<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _5\"></span>-term lea<span class=\"_ _1\"></span>ses (<span class=\"_ _4\"></span>define<span class=\"_ _1\"></span>d as 12 months or l<span class=\"_ _1\"></span>ess<span class=\"_ _4\"></span>)\u2022 <span class=\"_ _44\"> </span>Exemption for le<span class=\"_ _1\"></span>ase<span class=\"_ _1\"></span>s of low value asset<span class=\"_ _1\"></span>s2<span class=\"_ _1\"></span>.13 FINANCIAL LIAB<span class=\"_ _1\"></span>ILITIE<span class=\"_ _1\"></span>SThe group cla<span class=\"_ _1\"></span>ssifi<span class=\"_ _1\"></span>es fin<span class=\"_ _1\"></span>ancial liab<span class=\"_ _1\"></span>ilities at initial recognition into the following: non-d<span class=\"_ _1\"></span>erivative financia<span class=\"_ _4\"></span>l liabi<span class=\"_ _4\"></span>lit<span class=\"_ _4\"></span>ies, loans and borr<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>wings, pa<span class=\"_ _4\"></span>yables, fina<span class=\"_ _1\"></span>ncial liabilities at fa<span class=\"_ _1\"></span>ir value throug<span class=\"_ _1\"></span>h profit or loss and deriv<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>ives<span class=\"_ _4\"></span> designat<span class=\"_ _4\"></span>ed as hedg<span class=\"_ _4\"></span>ing inst<span class=\"_ _4\"></span>ruments.Non<span class=\"_ _1\"></span>-de<span class=\"_ _1\"></span>rivative financial<span class=\"_ _1\"></span> liabilities a<span class=\"_ _1\"></span>re initially recognized at fair value p<span class=\"_ _1\"></span>lus direc<span class=\"_ _1\"></span>tly attribut<span class=\"_ _1\"></span>able trans<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>tion costs<span class=\"_ _1\"></span>. Af<span class=\"_ _1\"></span>ter initial recognition<span class=\"_ _1\"></span>, liabilities are mea<span class=\"_ _1\"></span>sured at amo<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>tiz<span class=\"_ _4\"></span>ed cost<span class=\"_ _1\"></span>s using the ef<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>ctive int<span class=\"_ _4\"></span>erest me<span class=\"_ _4\"></span>thod. Loans are cla<span class=\"_ _1\"></span>ssifie<span class=\"_ _1\"></span>d as curre<span class=\"_ _1\"></span>nt liabilities unle<span class=\"_ _1\"></span>ss the<span class=\"_ _1\"></span>re is an uncon<span class=\"_ _1\"></span>ditional right to postpo<span class=\"_ _1\"></span>ne payme<span class=\"_ _1\"></span>nt of the debt by more than 12 m<span class=\"_ _1\"></span>onths from the d<span class=\"_ _1\"></span>ate of the bala<span class=\"_ _1\"></span>nce sheet<span class=\"_ _1\"></span>. The following year<span class=\"_ _1\"></span>\u2019s pa<span class=\"_ _4\"></span>yment is classi<span class=\"_ _4\"></span>fied as short<span class=\"_ _5\"></span>-t<span class=\"_ _4\"></span>erm debt.The group d<span class=\"_ _1\"></span>erecognizes a fin<span class=\"_ _1\"></span>ancial lia<span class=\"_ _1\"></span>bility whe<span class=\"_ _1\"></span>n the contractua<span class=\"_ _1\"></span>l obligations a<span class=\"_ _1\"></span>re satisfie<span class=\"_ _1\"></span>d or ca<span class=\"_ _1\"></span>ncelled<span class=\"_ _1\"></span>.  2.11 INVENT<span class=\"_ _4\"></span>ORIESInvent<span class=\"_ _4\"></span>ories a<span class=\"_ _1\"></span>re valued at th<span class=\"_ _1\"></span>e low<span class=\"_ _4\"></span>er of cost an<span class=\"_ _1\"></span>d net realizable val<span class=\"_ _1\"></span>ue. Th<span class=\"_ _1\"></span>e cost is cal<span class=\"_ _1\"></span>culated by means of the firs<span class=\"_ _1\"></span>t<span class=\"_ _4\"></span>-in, first<span class=\"_ _4\"></span>-out prin<span class=\"_ _1\"></span>ciple (FIFO<span class=\"_ _4\"></span>). For finishe<span class=\"_ _1\"></span>d good<span class=\"_ _1\"></span>s and work in prog<span class=\"_ _1\"></span>ress (for projec<span class=\"_ _1\"></span>t in which rev<span class=\"_ _4\"></span>enu<span class=\"_ _1\"></span>e recognition is \u201cpoint<span class=\"_ _4\"></span>-in-time\u201d), the cost cons<span class=\"_ _4\"></span>ists of pr<span class=\"_ _4\"></span>oduct design e<span class=\"_ _4\"></span>xpenses, consu<span class=\"_ _4\"></span>mpti<span class=\"_ _4\"></span>on of materials, direc<span class=\"_ _1\"></span>t la<span class=\"_ _1\"></span>bor cost<span class=\"_ _1\"></span>s, othe<span class=\"_ _1\"></span>r direc<span class=\"_ _1\"></span>t costs<span class=\"_ _1\"></span>, and in<span class=\"_ _1\"></span>direc<span class=\"_ _1\"></span>t produc<span class=\"_ _1\"></span>tion cost<span class=\"_ _1\"></span>s (ba<span class=\"_ _1\"></span>sed on a n<span class=\"_ _1\"></span>ormal cap<span class=\"_ _1\"></span>acity l<span class=\"_ _1\"></span>ev<span class=\"_ _4\"></span>el). Net realizab<span class=\"_ _1\"></span>le value is th<span class=\"_ _1\"></span>e estimated selling price in the o<span class=\"_ _1\"></span>rdinar<span class=\"_ _1\"></span>y cours<span class=\"_ _1\"></span>e of busine<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>, les<span class=\"_ _1\"></span>s the es<span class=\"_ _1\"></span>timated cost of completion and e<span class=\"_ _1\"></span>stimated cost<span class=\"_ _1\"></span>s neces<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y to make the sale.2<span class=\"_ _1\"></span>.12 CA<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>H AN<span class=\"_ _1\"></span>D C<span class=\"_ _1\"></span>AS<span class=\"_ _1\"></span>H EQ<span class=\"_ _1\"></span>UI<span class=\"_ _1\"></span>V<span class=\"_ _4\"></span>ALE<span class=\"_ _1\"></span>NTSCash and cash equi<span class=\"_ _4\"></span>valen<span class=\"_ _4\"></span>ts consist<span class=\"_ _4\"></span> of bank depo<span class=\"_ _4\"></span>sits. Withdrawals from the b<span class=\"_ _1\"></span>ank overdraf<span class=\"_ _1\"></span>t constitute par<span class=\"_ _1\"></span>t of current liabilities<span class=\"_ _1\"></span>. Dep<span class=\"_ _1\"></span>osits a<span class=\"_ _1\"></span>nd overdraft<span class=\"_ _1\"></span>s are prese<span class=\"_ _1\"></span>nted net if the ban<span class=\"_ _1\"></span>k has a le<span class=\"_ _1\"></span>gal/<span class=\"_ _4\"></span>contractual rig<span class=\"_ _1\"></span>ht to off<span class=\"_ _1\"></span>set the dep<span class=\"_ _1\"></span>osits an<span class=\"_ _1\"></span>d liabilities<span class=\"_ _1\"></span>.The gr<span class=\"_ _4\"></span>oup has a cas<span class=\"_ _4\"></span>h pool arrangemen<span class=\"_ _4\"></span>t where<span class=\"_ _4\"></span> Nekkar is<span class=\"_ _4\"></span> the primary agr<span class=\"_ _4\"></span>eement holder<span class=\"_ _5\"></span>. Cash posi<span class=\"_ _4\"></span>tions o<span class=\"_ _4\"></span>n bank acc<span class=\"_ _4\"></span>ounts w<span class=\"_ _4\"></span>ith d<span class=\"_ _4\"></span>ifferent<span class=\"_ _4\"></span> currenc<span class=\"_ _4\"></span>ies are prese<span class=\"_ _1\"></span>nted net in the consolid<span class=\"_ _1\"></span>ated financia<span class=\"_ _1\"></span>l stat<span class=\"_ _4\"></span>ement. 2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>4<span class=\"_ _1\"></span> TA<span class=\"_ _8\"></span>X<span class=\"_ _2\"></span>E<span class=\"_ _2\"></span>ST<span class=\"_ _5\"></span>ax in th<span class=\"_ _1\"></span>e profit and los<span class=\"_ _1\"></span>s account<span class=\"_ _1\"></span>s comprise b<span class=\"_ _1\"></span>oth tax payable for th<span class=\"_ _1\"></span>e perio<span class=\"_ _1\"></span>d and cha<span class=\"_ _1\"></span>nge in d<span class=\"_ _1\"></span>eferred tax<span class=\"_ _1\"></span>. T<span class=\"_ _5\"></span>ax p<span class=\"_ _1\"></span>ayable for the pe<span class=\"_ _1\"></span>riod an<span class=\"_ _1\"></span>d deferred t<span class=\"_ _1\"></span>ax are recognized in profit or loss<span class=\"_ _1\"></span>, with the except<span class=\"_ _4\"></span>ion of tax on items related to busine<span class=\"_ _1\"></span>ss combin<span class=\"_ _1\"></span>ations or taxes recognized direc<span class=\"_ _1\"></span>tly in equit<span class=\"_ _1\"></span>y or compreh<span class=\"_ _1\"></span>ensive in<span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>.Deferr<span class=\"_ _4\"></span>ed tax asse<span class=\"_ _4\"></span>ts and deferr<span class=\"_ _4\"></span>ed tax l<span class=\"_ _4\"></span>iabil<span class=\"_ _4\"></span>ities<span class=\"_ _4\"></span> are off<span class=\"_ _1\"></span>set if a leg<span class=\"_ _1\"></span>ally enforceable right exis<span class=\"_ _1\"></span>ts to set off c<span class=\"_ _1\"></span>urrent tax a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s again<span class=\"_ _1\"></span>st cur<span class=\"_ _1\"></span>rent income ta<span class=\"_ _1\"></span>x liabilities an<span class=\"_ _1\"></span>d the deferred t<span class=\"_ _1\"></span>axes relate t<span class=\"_ _4\"></span>o the s<span class=\"_ _1\"></span>ame taxable<span class=\"_ _4\"></span> enti<span class=\"_ _4\"></span>ty and the same<span class=\"_ _4\"></span> taxat<span class=\"_ _4\"></span>ion aut<span class=\"_ _4\"></span>hority<span class=\"_ _5\"></span>. Deferred t<span class=\"_ _1\"></span>ax as<span class=\"_ _1\"></span>sets a<span class=\"_ _1\"></span>re recognized when it is convincing evidence that the company will have a suf<span class=\"_ _1\"></span>ficient p<span class=\"_ _1\"></span>rofit for tax pur<span class=\"_ _1\"></span>poses in s<span class=\"_ _1\"></span>ubseq<span class=\"_ _1\"></span>uent perio<span class=\"_ _1\"></span>ds to utiliz<span class=\"_ _4\"></span>e the tax as<span class=\"_ _1\"></span>set. T<span class=\"_ _1\"></span>he group in<span class=\"_ _1\"></span>clude<span class=\"_ _1\"></span>s the pos<span class=\"_ _1\"></span>sibility of tax pla<span class=\"_ _1\"></span>nning th<span class=\"_ _1\"></span>rough group contribution as pa<span class=\"_ _1\"></span>rt of the a<span class=\"_ _1\"></span>sse<span class=\"_ _1\"></span>ssm<span class=\"_ _1\"></span>ent of convincing ev<span class=\"_ _4\"></span>idence.<span class=\"_ _4\"></span> The group<span class=\"_ _4\"></span> only r<span class=\"_ _4\"></span>ecogni<span class=\"_ _4\"></span>zed<span class=\"_ _4\"></span> deferr<span class=\"_ _4\"></span>ed tax ass<span class=\"_ _1\"></span>ets which c<span class=\"_ _1\"></span>an be utilized in five years as the subsequen<span class=\"_ _4\"></span>t period i<span class=\"_ _4\"></span>s cons<span class=\"_ _4\"></span>idered t<span class=\"_ _4\"></span>oo unc<span class=\"_ _4\"></span>ertain. For the peri<span class=\"_ _1\"></span>od going for<span class=\"_ _1\"></span>ward<span class=\"_ _1\"></span>, the dispos<span class=\"_ _1\"></span>al of forme<span class=\"_ _1\"></span>r loss-makin<span class=\"_ _1\"></span>g entities in the Nor<span class=\"_ _1\"></span>wegia<span class=\"_ _1\"></span>n tax group is th<span class=\"_ _1\"></span>e main driver for ad<span class=\"_ _1\"></span>ditional utilization of the deferred tax as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s going for<span class=\"_ _1\"></span>ward. Deferred t<span class=\"_ _1\"></span>ax as<span class=\"_ _1\"></span>set or liabilit<span class=\"_ _1\"></span>y is mea<span class=\"_ _1\"></span>sured using t<span class=\"_ _1\"></span>ax rates and ta<span class=\"_ _1\"></span>x laws enac<span class=\"_ _1\"></span>ted or subs<span class=\"_ _1\"></span>tantially ena<span class=\"_ _1\"></span>cted on the ba<span class=\"_ _1\"></span>lance she<span class=\"_ _1\"></span>et date, and which pre<span class=\"_ _1\"></span>sumably may be utiliz<span class=\"_ _4\"></span>ed whe<span class=\"_ _1\"></span>n the deferre<span class=\"_ _1\"></span>d tax adva<span class=\"_ _1\"></span>ntage is realized or when the d<span class=\"_ _1\"></span>eferred tax i<span class=\"_ _1\"></span>s settled<span class=\"_ _1\"></span>.2. Identificati<span class=\"_ _4\"></span>on of performance<span class=\"_ _4\"></span> obligat<span class=\"_ _4\"></span>ionsDue to<span class=\"_ _4\"></span> con<span class=\"_ _4\"></span>tract structur<span class=\"_ _4\"></span>e, ther<span class=\"_ _4\"></span>e are d<span class=\"_ _4\"></span>ifferences<span class=\"_ _4\"></span> within the contract<span class=\"_ _1\"></span>s with regards to identific<span class=\"_ _1\"></span>ation of per<span class=\"_ _1\"></span>forma<span class=\"_ _1\"></span>nce obligations<span class=\"_ _1\"></span>. Th<span class=\"_ _1\"></span>e revie<span class=\"_ _4\"></span>w has sh<span class=\"_ _1\"></span>own;The de<span class=\"_ _1\"></span>liveries in contrac<span class=\"_ _1\"></span>ts a<span class=\"_ _1\"></span>re re<span class=\"_ _4\"></span>viewed to identify if t<span class=\"_ _4\"></span>here ar<span class=\"_ _4\"></span>e disti<span class=\"_ _4\"></span>nct performance ob<span class=\"_ _4\"></span>liga<span class=\"_ _4\"></span>tions. Contrac<span class=\"_ _1\"></span>ts h<span class=\"_ _1\"></span>eld within continued b<span class=\"_ _1\"></span>usine<span class=\"_ _1\"></span>ss ordin<span class=\"_ _1\"></span>arily represe<span class=\"_ _1\"></span>nt one pe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>forman<span class=\"_ _1\"></span>ce obligation, ref sec<span class=\"_ _1\"></span>tion 5 below<span class=\"_ _4\"></span>. It could be a<span class=\"_ _1\"></span>rgue<span class=\"_ _1\"></span>d that there could be m<span class=\"_ _1\"></span>ore than on<span class=\"_ _1\"></span>e per<span class=\"_ _1\"></span>forma<span class=\"_ _1\"></span>nce obligations in so<span class=\"_ _1\"></span>me of the con<span class=\"_ _4\"></span>tracts, but thos<span class=\"_ _4\"></span>e pot<span class=\"_ _4\"></span>enti<span class=\"_ _4\"></span>al addit<span class=\"_ _4\"></span>ional perfor<span class=\"_ _4\"></span>mance oblig<span class=\"_ _4\"></span>ati<span class=\"_ _4\"></span>ons ident<span class=\"_ _4\"></span>ified has<span class=\"_ _4\"></span> been assessed immat<span class=\"_ _4\"></span>erial.3. T<span class=\"_ _4\"></span>ran<span class=\"_ _1\"></span>sac<span class=\"_ _1\"></span>tio<span class=\"_ _1\"></span>n priceRe<span class=\"_ _4\"></span>venue<span class=\"_ _4\"></span> from c<span class=\"_ _4\"></span>onstruction<span class=\"_ _4\"></span> cont<span class=\"_ _4\"></span>racts includes origi<span class=\"_ _4\"></span>nal c<span class=\"_ _4\"></span>ontract amoun<span class=\"_ _4\"></span>t and appr<span class=\"_ _4\"></span>ov<span class=\"_ _4\"></span>ed vari<span class=\"_ _4\"></span>ati<span class=\"_ _4\"></span>on order<span class=\"_ _1\"></span>s. For contrac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s where it is id<span class=\"_ _1\"></span>entified mu<span class=\"_ _1\"></span>ltiple performance<span class=\"_ _4\"></span> obliga<span class=\"_ _4\"></span>tions, a<span class=\"_ _4\"></span> stand-alone sel<span class=\"_ _4\"></span>ling<span class=\"_ _4\"></span> price<span class=\"_ _4\"></span> is identifie<span class=\"_ _1\"></span>d to each of the per<span class=\"_ _1\"></span>form<span class=\"_ _1\"></span>ance obligation<span class=\"_ _1\"></span>. Potential liquidated damag<span class=\"_ _1\"></span>es are recogn<span class=\"_ _1\"></span>ized as a reduc<span class=\"_ _1\"></span>tion of the tran<span class=\"_ _1\"></span>sac<span class=\"_ _1\"></span>tion price unl<span class=\"_ _1\"></span>ess it is h<span class=\"_ _1\"></span>ighly probab<span class=\"_ _1\"></span>le that they will not be incurre<span class=\"_ _1\"></span>d. Beyond this there<span class=\"_ _4\"></span> are onl<span class=\"_ _4\"></span>y imma<span class=\"_ _4\"></span>teri<span class=\"_ _4\"></span>al vari<span class=\"_ _4\"></span>able c<span class=\"_ _4\"></span>onsidera<span class=\"_ _4\"></span>tions.  4.  <span class=\"_ _ff\"></span>Allo<span class=\"_ _1\"></span>catio<span class=\"_ _1\"></span>n of tra<span class=\"_ _1\"></span>nsa<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>tion p<span class=\"_ _1\"></span>rice to per<span class=\"_ _1\"></span>fo<span class=\"_ _1\"></span>rma<span class=\"_ _1\"></span>nce obligat<span class=\"_ _4\"></span>ionBas<span class=\"_ _1\"></span>ed on the ex<span class=\"_ _1\"></span>tensive re<span class=\"_ _4\"></span>view of contract<span class=\"_ _1\"></span>s upon th<span class=\"_ _1\"></span>e imple<span class=\"_ _1\"></span>mentation of IFR<span class=\"_ _1\"></span>S 15<span class=\"_ _1\"></span>, the following has be<span class=\"_ _1\"></span>en ide<span class=\"_ _1\"></span>ntifie<span class=\"_ _1\"></span>d;Cont<span class=\"_ _4\"></span>racts represent<span class=\"_ _4\"></span> one performanc<span class=\"_ _4\"></span>e oblig<span class=\"_ _4\"></span>atio<span class=\"_ _4\"></span>n, hence a<span class=\"_ _4\"></span>llocat<span class=\"_ _4\"></span>ion o<span class=\"_ _4\"></span>f transaction<span class=\"_ _4\"></span> pric<span class=\"_ _4\"></span>e to<span class=\"_ _4\"></span> performance obliga<span class=\"_ _4\"></span>tion is<span class=\"_ _4\"></span> 1:<span class=\"_ _4\"></span>1.5.  <span class=\"_ _ff\"></span>Rev<span class=\"_ _4\"></span>en<span class=\"_ _1\"></span>ue re<span class=\"_ _1\"></span>cogni<span class=\"_ _1\"></span>tion a<span class=\"_ _1\"></span>s per<span class=\"_ _1\"></span>fo<span class=\"_ _1\"></span>rma<span class=\"_ _1\"></span>nce ob<span class=\"_ _1\"></span>liga<span class=\"_ _1\"></span>tion is sati<span class=\"_ _1\"></span>sf<span class=\"_ _1\"></span>iedRe<span class=\"_ _4\"></span>venue<span class=\"_ _4\"></span> is measur<span class=\"_ _4\"></span>ed based on t<span class=\"_ _4\"></span>he cons<span class=\"_ _4\"></span>iderat<span class=\"_ _4\"></span>ion specif<span class=\"_ _1\"></span>ied in a contrac<span class=\"_ _1\"></span>t with a custome<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>. The group recognizes rev<span class=\"_ _4\"></span>enu<span class=\"_ _1\"></span>e when it tran<span class=\"_ _1\"></span>sfer<span class=\"_ _1\"></span>s control o<span class=\"_ _4\"></span>ver a good o<span class=\"_ _1\"></span>r ser<span class=\"_ _1\"></span>vice to a customer<span class=\"_ _4\"></span>. The following tabl<span class=\"_ _1\"></span>e provides information ab<span class=\"_ _1\"></span>out the nature and timing of the s<span class=\"_ _1\"></span>atisfa<span class=\"_ _1\"></span>ction of pe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>forman<span class=\"_ _1\"></span>ce obligations in contrac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s with customer<span class=\"_ _1\"></span>s, a<span class=\"_ _1\"></span>nd the related<span class=\"_ _1\"></span> revenue<span class=\"_ _1\"></span> recog<span class=\"_ _1\"></span>nitio<span class=\"_ _1\"></span>n po<span class=\"_ _1\"></span>licie<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>.2.15<span class=\"_ _4\"></span> PENSION OBL<span class=\"_ _4\"></span>IGA<span class=\"_ _5\"></span>TIONS, BONUS<span class=\"_ _4\"></span> SCHEMES AND OTHER<span class=\"_ _4\"></span> COMPENSA<span class=\"_ _5\"></span>TION SC<span class=\"_ _4\"></span>HEME<span class=\"_ _1\"></span>S F<span class=\"_ _4\"></span>OR EMPLO<span class=\"_ _4\"></span>YEESa<span class=\"_ _4\"></span>) Pension obl<span class=\"_ _4\"></span>igationsThe comp<span class=\"_ _1\"></span>anies i<span class=\"_ _1\"></span>n the group have various pe<span class=\"_ _1\"></span>nsion plans. The pensi<span class=\"_ _4\"></span>on plans ar<span class=\"_ _4\"></span>e in ge<span class=\"_ _4\"></span>neral financ<span class=\"_ _4\"></span>ed by<span class=\"_ _4\"></span> payment<span class=\"_ _1\"></span>s to insurance comp<span class=\"_ _1\"></span>anies o<span class=\"_ _1\"></span>r pen<span class=\"_ _1\"></span>sion fun<span class=\"_ _1\"></span>ds<span class=\"_ _1\"></span>. As of 3<span class=\"_ _1\"></span>1 De<span class=\"_ _1\"></span>cember 2<span class=\"_ _1\"></span>022, N<span class=\"_ _1\"></span>ekka<span class=\"_ _1\"></span>r has only d<span class=\"_ _1\"></span>efine<span class=\"_ _1\"></span>d contribution plans<span class=\"_ _1\"></span>.  2<span class=\"_ _1\"></span>.16 R<span class=\"_ _1\"></span>EV<span class=\"_ _1\"></span>EN<span class=\"_ _1\"></span>U<span class=\"_ _1\"></span>E R<span class=\"_ _1\"></span>ECOGN<span class=\"_ _1\"></span>ITI<span class=\"_ _1\"></span>ONA five-step proce<span class=\"_ _1\"></span>ss is ap<span class=\"_ _1\"></span>plied b<span class=\"_ _1\"></span>efore re<span class=\"_ _4\"></span>venue c<span class=\"_ _1\"></span>an be recog<span class=\"_ _1\"></span>nized; 1. <span class=\"_ _100\"> </span><span class=\"ls4b ws4e\">Ide<span class=\"_ _1\"></span>ntif<span class=\"_ _1\"></span>y the<span class=\"_ _1\"></span> contrac<span class=\"_ _1\"></span>t</span>2. <span class=\"_ _101\"> </span>Identif<span class=\"_ _1\"></span>y the p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>forma<span class=\"_ _1\"></span>nce obligations in the cont<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>t3. <span class=\"_ _101\"> </span><span class=\"ls35 ws35\">Det<span class=\"_ _4\"></span>ermine t<span class=\"_ _4\"></span>he transacti<span class=\"_ _4\"></span>on pric<span class=\"_ _4\"></span>e</span>4. <span class=\"_ _6d\"> </span><span class=\"ls35 ws35\">A<span class=\"_ _4\"></span>llocat<span class=\"_ _4\"></span>e the<span class=\"_ _4\"></span> transaction pr<span class=\"_ _4\"></span>ice<span class=\"_ _4\"></span> to performanc<span class=\"_ _4\"></span>e </span>obligat<span class=\"_ _4\"></span>ions5. <span class=\"_ _101\"> </span><span class=\"ls35 ws35\">Rec<span class=\"_ _4\"></span>ogniz<span class=\"_ _4\"></span>ed r<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>enue as perform<span class=\"_ _4\"></span>ance obl<span class=\"_ _4\"></span>igat<span class=\"_ _4\"></span>ion is<span class=\"_ _4\"></span> </span>sati<span class=\"_ _1\"></span>sf<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>dDurin<span class=\"_ _1\"></span>g the applic<span class=\"_ _1\"></span>ation proces<span class=\"_ _1\"></span>s, s<span class=\"_ _1\"></span>tep 2 and 5 ha<span class=\"_ _1\"></span>s bee<span class=\"_ _1\"></span>n the mos<span class=\"_ _1\"></span>t complex due to the contrac<span class=\"_ _1\"></span>t stru<span class=\"_ _1\"></span>ctu<span class=\"_ _1\"></span>re within Nekka<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>. Below are fur<span class=\"_ _1\"></span>the<span class=\"_ _1\"></span>r details on th<span class=\"_ _1\"></span>e 5-s<span class=\"_ _1\"></span>tep mode<span class=\"_ _1\"></span>l, focusin<span class=\"_ _1\"></span>g on step 2 an<span class=\"_ _1\"></span>d 5.1. I<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ntific<span class=\"_ _1\"></span>atio<span class=\"_ _1\"></span>n of contrac<span class=\"_ _1\"></span>tThe group\u2019s re<span class=\"_ _4\"></span>venue d<span class=\"_ _1\"></span>erives from contrac<span class=\"_ _1\"></span>ts with custome<span class=\"_ _1\"></span>rs in on<span class=\"_ _1\"></span>e of the following rev<span class=\"_ _4\"></span>enue s<span class=\"_ _1\"></span>treams;a. <span class=\"_ _101\"> </span><span class=\"ls35 ws35\">Long-<span class=\"_ _4\"></span>term<span class=\"_ _4\"></span> construct<span class=\"_ _4\"></span>ion c<span class=\"_ _4\"></span>ontracts <span class=\"ls8 ws1\"> </span></span>(<span class=\"_ _5\"></span>engineer<span class=\"_ _5\"></span>-t<span class=\"_ _4\"></span>o-order<span class=\"_ _4\"></span>)b. <span class=\"_ _6d\"> </span><span class=\"ls35 ws35\">Servic<span class=\"_ _4\"></span>e con<span class=\"_ _4\"></span>tracts</span>c. <span class=\"_ _d\"> </span><span class=\"ls46 ws49\">After sales</span>All thes<span class=\"_ _1\"></span>e rev<span class=\"_ _4\"></span>enue s<span class=\"_ _1\"></span>treams a<span class=\"_ _1\"></span>re base<span class=\"_ _1\"></span>d on a contrac<span class=\"_ _1\"></span>t with the custome<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>. Nat<span class=\"_ _1\"></span>ure a<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>d timi<span class=\"_ _1\"></span>ng of s<span class=\"_ _1\"></span>ati<span class=\"_ _1\"></span>sf<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>tio<span class=\"_ _1\"></span>n T<span class=\"_ _4\"></span>ype of con<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>ctofperformance<span class=\"_ _4\"></span> obligat<span class=\"_ _4\"></span>ion<span class=\"_ _102\"> </span><span class=\"ls2d ws1\">Revenu<span class=\"_ _1\"></span>e re<span class=\"_ _1\"></span>cogn<span class=\"_ _1\"></span>itio<span class=\"_ _1\"></span>n un<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r IF<span class=\"_ _1\"></span>RS 15<span class=\"_ _1\"></span> </span>Shipy<span class=\"_ _4\"></span>ard solutionsConstruction c<span class=\"_ _4\"></span>ontracts Long ter<span class=\"_ _1\"></span>m cons<span class=\"_ _1\"></span>tru<span class=\"_ _1\"></span>ctio<span class=\"_ _1\"></span>n contra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts with Af<span class=\"_ _1\"></span>ter a tho<span class=\"_ _1\"></span>roug<span class=\"_ _1\"></span>h ana<span class=\"_ _1\"></span>lysis of th<span class=\"_ _1\"></span>e criteri<span class=\"_ _1\"></span>a for (Engineer<span class=\"_ _5\"></span>-t<span class=\"_ _4\"></span>o-order<span class=\"_ _4\"></span>)a ty<span class=\"_ _1\"></span>pica<span class=\"_ _1\"></span>l dur<span class=\"_ _1\"></span>ation of 1<span class=\"_ _1\"></span>8-<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>8 mon<span class=\"_ _1\"></span>ths fro<span class=\"_ _1\"></span>m \u201cov<span class=\"_ _4\"></span>er tim<span class=\"_ _1\"></span>e\u201d revenu<span class=\"_ _1\"></span>e recog<span class=\"_ _1\"></span>nitio<span class=\"_ _1\"></span>n the ma<span class=\"_ _1\"></span>in is<span class=\"_ _1\"></span>sue contra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s are s<span class=\"_ _1\"></span>igne<span class=\"_ _1\"></span>d, to th<span class=\"_ _1\"></span>e proje<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts a<span class=\"_ _1\"></span>re relatin<span class=\"_ _1\"></span>g to timing of revenu<span class=\"_ _1\"></span>e recog<span class=\"_ _1\"></span>nitio<span class=\"_ _1\"></span>n was close<span class=\"_ _1\"></span>d. T<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>se p<span class=\"_ _1\"></span>rojec<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s are e<span class=\"_ _1\"></span>ngin<span class=\"_ _1\"></span>ee<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>-t<span class=\"_ _4\"></span>o-<span class=\"_ _1\"></span>orde<span class=\"_ _1\"></span>r Ne<span class=\"_ _1\"></span>kkar<span class=\"_ _1\"></span>\u2019s enforce<span class=\"_ _1\"></span>abl<span class=\"_ _1\"></span>e right to paym<span class=\"_ _1\"></span>ent fo<span class=\"_ _1\"></span>r the proje<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>, whi<span class=\"_ _1\"></span>ch de<span class=\"_ _1\"></span>livers h<span class=\"_ _1\"></span>ighly c<span class=\"_ _1\"></span>us<span class=\"_ _1\"></span>tomized per<span class=\"_ _1\"></span>fo<span class=\"_ _1\"></span>rma<span class=\"_ _1\"></span>nce com<span class=\"_ _1\"></span>pleted to date in a si<span class=\"_ _1\"></span>tuation turn<span class=\"_ _1\"></span>key system<span class=\"_ _1\"></span>s for shi<span class=\"_ _1\"></span>pyards a<span class=\"_ _1\"></span>roun<span class=\"_ _1\"></span>d the with termi<span class=\"_ _1\"></span>nation by th<span class=\"_ _1\"></span>e cus<span class=\"_ _1\"></span>tome<span class=\"_ _1\"></span>r for othe<span class=\"_ _1\"></span>r world<span class=\"_ _1\"></span>. The p<span class=\"_ _1\"></span>roje<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s a<span class=\"_ _1\"></span>re high<span class=\"_ _1\"></span>ly spe<span class=\"_ _1\"></span>cialized reas<span class=\"_ _1\"></span>ons th<span class=\"_ _1\"></span>an N<span class=\"_ _1\"></span>ek<span class=\"_ _1\"></span>kar<span class=\"_ _1\"></span>\u2019s failu<span class=\"_ _1\"></span>re to per<span class=\"_ _1\"></span>for<span class=\"_ _1\"></span>m as sys<span class=\"_ _1\"></span>tems fo<span class=\"_ _1\"></span>r eac<span class=\"_ _1\"></span>h indiv<span class=\"_ _1\"></span>idu<span class=\"_ _1\"></span>al proj<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>t, with prom<span class=\"_ _1\"></span>ise<span class=\"_ _1\"></span>d (termin<span class=\"_ _1\"></span>ation by convenie<span class=\"_ _1\"></span>nce<span class=\"_ _4\"></span>). no alte<span class=\"_ _1\"></span>rnative us<span class=\"_ _1\"></span>e for the co<span class=\"_ _1\"></span>mpa<span class=\"_ _1\"></span>ny<span class=\"_ _4\"></span>, and whe<span class=\"_ _1\"></span>re eac<span class=\"_ _1\"></span>h proje<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>t is consi<span class=\"_ _1\"></span>dere<span class=\"_ _1\"></span>d to be on<span class=\"_ _1\"></span>e Ne<span class=\"_ _1\"></span>kkar h<span class=\"_ _1\"></span>as a<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>sed th<span class=\"_ _1\"></span>e righ<span class=\"_ _1\"></span>t to paymen<span class=\"_ _1\"></span>t to performance obli<span class=\"_ _4\"></span>gation.date from a l<span class=\"_ _1\"></span>ega<span class=\"_ _1\"></span>l poi<span class=\"_ _1\"></span>nt of view. The resu<span class=\"_ _1\"></span>lt of the contr<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>t review is that th<span class=\"_ _1\"></span>e releva<span class=\"_ _1\"></span>nt contra<span class=\"_ _1\"></span>ct For the p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>fo<span class=\"_ _1\"></span>rma<span class=\"_ _1\"></span>nce ob<span class=\"_ _1\"></span>ligatio<span class=\"_ _1\"></span>ns id<span class=\"_ _1\"></span>entifi<span class=\"_ _1\"></span>ed eithe<span class=\"_ _1\"></span>r incl<span class=\"_ _1\"></span>ud<span class=\"_ _1\"></span>es a ter<span class=\"_ _1\"></span>minatio<span class=\"_ _1\"></span>n by convenien<span class=\"_ _1\"></span>ce in the con<span class=\"_ _1\"></span>trac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s, i<span class=\"_ _1\"></span>t is as<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>sse<span class=\"_ _1\"></span>d that con<span class=\"_ _1\"></span>trol clau<span class=\"_ _1\"></span>se that i<span class=\"_ _1\"></span>s in favor of the g<span class=\"_ _1\"></span>roup, o<span class=\"_ _1\"></span>r that will be tr<span class=\"_ _1\"></span>ans<span class=\"_ _1\"></span>fer<span class=\"_ _1\"></span>red to the cu<span class=\"_ _1\"></span>stom<span class=\"_ _1\"></span>er over tim<span class=\"_ _1\"></span>e gen<span class=\"_ _1\"></span>era<span class=\"_ _1\"></span>l le<span class=\"_ _1\"></span>gal b<span class=\"_ _1\"></span>asis i<span class=\"_ _1\"></span>n the rel<span class=\"_ _1\"></span>evant jur<span class=\"_ _1\"></span>isdi<span class=\"_ _1\"></span>cti<span class=\"_ _1\"></span>on is as the i<span class=\"_ _1\"></span>tems a<span class=\"_ _1\"></span>re cons<span class=\"_ _1\"></span>truc<span class=\"_ _1\"></span>ted<span class=\"_ _1\"></span>. in favor of the g<span class=\"_ _1\"></span>roup, th<span class=\"_ _1\"></span>us N<span class=\"_ _1\"></span>ekk<span class=\"_ _1\"></span>ar have the le<span class=\"_ _1\"></span>ga<span class=\"_ _1\"></span>l right to req<span class=\"_ _1\"></span>uire p<span class=\"_ _1\"></span>ayment f<span class=\"_ _1\"></span>rom th<span class=\"_ _1\"></span>e cus<span class=\"_ _1\"></span>tome<span class=\"_ _1\"></span>r for pe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>form<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce to date. Payme<span class=\"_ _1\"></span>nt covers app<span class=\"_ _1\"></span>roximately th<span class=\"_ _1\"></span>e expe<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ted sell<span class=\"_ _1\"></span>ing pr<span class=\"_ _1\"></span>ice of the goo<span class=\"_ _1\"></span>ds a<span class=\"_ _1\"></span>nd se<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>vices tr<span class=\"_ _1\"></span>ans<span class=\"_ _1\"></span>fer<span class=\"_ _1\"></span>red to date, w<span class=\"_ _1\"></span>hich equ<span class=\"_ _1\"></span>als cos<span class=\"_ _1\"></span>t plu<span class=\"_ _1\"></span>s a rea<span class=\"_ _1\"></span>son<span class=\"_ _1\"></span>abl<span class=\"_ _1\"></span>e profit m<span class=\"_ _1\"></span>argi<span class=\"_ _1\"></span>n. Ba<span class=\"_ _1\"></span>sed o<span class=\"_ _1\"></span>n this it i<span class=\"_ _1\"></span>s the com<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ny\u2019s ass<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>sme<span class=\"_ _1\"></span>nt, that revenu<span class=\"_ _1\"></span>e recog<span class=\"_ _1\"></span>nition over tim<span class=\"_ _1\"></span>e is corre<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>t for the<span class=\"_ _1\"></span>se contra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>. I<span class=\"_ _1\"></span>n add<span class=\"_ _1\"></span>ition<span class=\"_ _1\"></span>, the<span class=\"_ _1\"></span>re is of<span class=\"_ _1\"></span>ten n<span class=\"_ _1\"></span>o altern<span class=\"_ _1\"></span>ative use<span class=\"_ _1\"></span>.Me<span class=\"_ _1\"></span>asure of p<span class=\"_ _1\"></span>rogre<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>s is ba<span class=\"_ _1\"></span>sed o<span class=\"_ _1\"></span>n cost in<span class=\"_ _1\"></span>cur<span class=\"_ _1\"></span>red relative to the total ex<span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>cte<span class=\"_ _1\"></span>d cost to satis<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>y th<span class=\"_ _1\"></span>e performance obli<span class=\"_ _4\"></span>gation.Upg<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>de contra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts  Long ter<span class=\"_ _1\"></span>m upg<span class=\"_ _1\"></span>rad<span class=\"_ _1\"></span>e contra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s with a t<span class=\"_ _1\"></span>ypi<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>l The a<span class=\"_ _1\"></span>nal<span class=\"_ _1\"></span>ysis of the c<span class=\"_ _1\"></span>riteria fo<span class=\"_ _1\"></span>r \u201cover time\u201d (Engineer<span class=\"_ _5\"></span>-t<span class=\"_ _4\"></span>o-order<span class=\"_ _4\"></span>)dur<span class=\"_ _1\"></span>ation of 12-<span class=\"_ _4\"></span>24 months f<span class=\"_ _1\"></span>rom contr<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>ts a<span class=\"_ _1\"></span>re revenue re<span class=\"_ _1\"></span>cogni<span class=\"_ _1\"></span>tion for th<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>e ty<span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>s of contra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s sign<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span>, to the proj<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s are clos<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span>. Th<span class=\"_ _1\"></span>ese is lin<span class=\"_ _1\"></span>ked to Nek<span class=\"_ _1\"></span>kar<span class=\"_ _1\"></span>\u2019s per<span class=\"_ _1\"></span>for<span class=\"_ _1\"></span>man<span class=\"_ _1\"></span>ce en<span class=\"_ _1\"></span>han<span class=\"_ _1\"></span>cing a<span class=\"_ _1\"></span>n proje<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts a<span class=\"_ _1\"></span>re eng<span class=\"_ _1\"></span>ine<span class=\"_ _1\"></span>er<span class=\"_ _4\"></span>-to-ord<span class=\"_ _1\"></span>er pro<span class=\"_ _1\"></span>jec<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s, as<span class=\"_ _1\"></span>set that th<span class=\"_ _1\"></span>e cus<span class=\"_ _1\"></span>tome<span class=\"_ _1\"></span>r controls a<span class=\"_ _1\"></span>s the a<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>et is which d<span class=\"_ _1\"></span>eliver<span class=\"_ _1\"></span>s up<span class=\"_ _1\"></span>gra<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>s of existin<span class=\"_ _1\"></span>g ship<span class=\"_ _1\"></span>lif<span class=\"_ _1\"></span>t enhanced o<span class=\"_ _4\"></span>r upgraded. sys<span class=\"_ _1\"></span>tems with h<span class=\"_ _1\"></span>ighly c<span class=\"_ _1\"></span>us<span class=\"_ _1\"></span>tomized tur<span class=\"_ _1\"></span>nkey sys<span class=\"_ _1\"></span>tems fo<span class=\"_ _1\"></span>r shipyard<span class=\"_ _1\"></span>s arou<span class=\"_ _1\"></span>nd th<span class=\"_ _1\"></span>e world<span class=\"_ _1\"></span>. The Ne<span class=\"_ _1\"></span>kkar h<span class=\"_ _1\"></span>as a<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>sed th<span class=\"_ _1\"></span>at the c<span class=\"_ _1\"></span>ustom<span class=\"_ _1\"></span>er co<span class=\"_ _1\"></span>ntrols proje<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts a<span class=\"_ _1\"></span>re high<span class=\"_ _1\"></span>ly spe<span class=\"_ _1\"></span>cial<span class=\"_ _1\"></span>ized sys<span class=\"_ _1\"></span>tems for the as<span class=\"_ _1\"></span>set th<span class=\"_ _1\"></span>roug<span class=\"_ _1\"></span>ho<span class=\"_ _1\"></span>ut the up<span class=\"_ _1\"></span>gra<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>. The a<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>et eac<span class=\"_ _1\"></span>h indi<span class=\"_ _1\"></span>vidu<span class=\"_ _1\"></span>al proj<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>t, with n<span class=\"_ _1\"></span>o alter<span class=\"_ _1\"></span>native is in op<span class=\"_ _1\"></span>erati<span class=\"_ _1\"></span>on thro<span class=\"_ _1\"></span>ugh<span class=\"_ _1\"></span>out m<span class=\"_ _1\"></span>ost of th<span class=\"_ _1\"></span>e proj<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>t use fo<span class=\"_ _1\"></span>r the com<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ny<span class=\"_ _4\"></span>, that the cu<span class=\"_ _1\"></span>stom<span class=\"_ _1\"></span>er pha<span class=\"_ _1\"></span>se an<span class=\"_ _1\"></span>d all i<span class=\"_ _1\"></span>nst<span class=\"_ _1\"></span>allati<span class=\"_ _1\"></span>on will h<span class=\"_ _1\"></span>app<span class=\"_ _1\"></span>en o<span class=\"_ _1\"></span>n controls th<span class=\"_ _1\"></span>roug<span class=\"_ _1\"></span>hou<span class=\"_ _1\"></span>t the p<span class=\"_ _1\"></span>rojec<span class=\"_ _1\"></span>t ph<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>e and cus<span class=\"_ _1\"></span>tome<span class=\"_ _1\"></span>r prem<span class=\"_ _1\"></span>ise<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. As s<span class=\"_ _1\"></span>uch th<span class=\"_ _1\"></span>e cus<span class=\"_ _1\"></span>tome<span class=\"_ _1\"></span>r have whe<span class=\"_ _1\"></span>re eac<span class=\"_ _1\"></span>h proje<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>t is consi<span class=\"_ _1\"></span>dere<span class=\"_ _1\"></span>d to be on<span class=\"_ _1\"></span>e physic<span class=\"_ _1\"></span>al control of th<span class=\"_ _1\"></span>e as<span class=\"_ _1\"></span>set in<span class=\"_ _1\"></span>clud<span class=\"_ _1\"></span>ing contro<span class=\"_ _1\"></span>l performance obli<span class=\"_ _4\"></span>gation.over fun<span class=\"_ _1\"></span>cti<span class=\"_ _1\"></span>ona<span class=\"_ _1\"></span>l and o<span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>ration<span class=\"_ _1\"></span>al s<span class=\"_ _1\"></span>truc<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span>. Lega<span class=\"_ _1\"></span>l owner<span class=\"_ _1\"></span>ship of th<span class=\"_ _1\"></span>e work p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>for<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>d is als<span class=\"_ _1\"></span>o For the p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>fo<span class=\"_ _1\"></span>rma<span class=\"_ _1\"></span>nce ob<span class=\"_ _1\"></span>ligatio<span class=\"_ _1\"></span>ns id<span class=\"_ _1\"></span>entifi<span class=\"_ _1\"></span>ed tran<span class=\"_ _1\"></span>sfe<span class=\"_ _1\"></span>rred to th<span class=\"_ _1\"></span>e cus<span class=\"_ _1\"></span>tome<span class=\"_ _1\"></span>r as th<span class=\"_ _1\"></span>e work is in the con<span class=\"_ _1\"></span>trac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s, i<span class=\"_ _1\"></span>t is as<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>sse<span class=\"_ _1\"></span>d that con<span class=\"_ _1\"></span>trol ca<span class=\"_ _1\"></span>rrie<span class=\"_ _1\"></span>d out<span class=\"_ _1\"></span>. B<span class=\"_ _1\"></span>ase<span class=\"_ _1\"></span>d on thi<span class=\"_ _1\"></span>s it is the co<span class=\"_ _1\"></span>mpa<span class=\"_ _1\"></span>ny\u2019s will be tr<span class=\"_ _1\"></span>ans<span class=\"_ _1\"></span>fer<span class=\"_ _1\"></span>red to the cu<span class=\"_ _1\"></span>stom<span class=\"_ _1\"></span>er over tim<span class=\"_ _1\"></span>e as<span class=\"_ _1\"></span>ses<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>ent, th<span class=\"_ _1\"></span>at revenue re<span class=\"_ _1\"></span>cogn<span class=\"_ _1\"></span>ition over tim<span class=\"_ _1\"></span>e as the i<span class=\"_ _1\"></span>tems a<span class=\"_ _1\"></span>re cons<span class=\"_ _1\"></span>truc<span class=\"_ _1\"></span>ted<span class=\"_ _1\"></span>. is corre<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>t for the<span class=\"_ _1\"></span>se cont<span class=\"_ _1\"></span>rac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s.Me<span class=\"_ _1\"></span>asure of p<span class=\"_ _1\"></span>rogre<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>s is ba<span class=\"_ _1\"></span>sed o<span class=\"_ _1\"></span>n cost in<span class=\"_ _1\"></span>cur<span class=\"_ _1\"></span>red relative to the total ex<span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>cte<span class=\"_ _1\"></span>d cost to satis<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>y th<span class=\"_ _1\"></span>e performance obli<span class=\"_ _4\"></span>gation.2<span class=\"_ _1\"></span>.17<span class=\"_ _1\"></span> CO<span class=\"_ _1\"></span>NT<span class=\"_ _1\"></span>R<span class=\"_ _2\"></span>AC<span class=\"_ _1\"></span>T COS<span class=\"_ _1\"></span>T<span class=\"_ _1\"></span>SFor r<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>enue wher<span class=\"_ _4\"></span>e performanc<span class=\"_ _4\"></span>e obli<span class=\"_ _4\"></span>gati<span class=\"_ _4\"></span>ons are satisf<span class=\"_ _1\"></span>ied over time, which is the prim<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>y sou<span class=\"_ _1\"></span>rce of rev<span class=\"_ _4\"></span>enu<span class=\"_ _1\"></span>e at the group, all cost are recognized as expens<span class=\"_ _1\"></span>ed when i<span class=\"_ _1\"></span>ncurred b<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>ause control of the work in progres<span class=\"_ _1\"></span>s trans<span class=\"_ _1\"></span>fers continuo<span class=\"_ _1\"></span>usly to the custome<span class=\"_ _1\"></span>r as it is produced a<span class=\"_ _1\"></span>nd not at discrete intervals<span class=\"_ _1\"></span>.For contract<span class=\"_ _1\"></span>s whe<span class=\"_ _1\"></span>re per<span class=\"_ _1\"></span>forma<span class=\"_ _1\"></span>nce obligation are s<span class=\"_ _1\"></span>atisfied<span class=\"_ _1\"></span> at a point in time, IA<span class=\"_ _1\"></span>S 2, Inventory<span class=\"_ _4\"></span>, set<span class=\"_ _1\"></span>s the accounting.Cost to obtain a contrac<span class=\"_ _1\"></span>t are imm<span class=\"_ _1\"></span>aterial for the group and ex<span class=\"_ _4\"></span>pensed when inc<span class=\"_ _4\"></span>urred.Balance<span class=\"_ _4\"></span> sheet<span class=\"_ _4\"></span> classi<span class=\"_ _4\"></span>ficati<span class=\"_ _4\"></span>onFor contract<span class=\"_ _1\"></span>s recogn<span class=\"_ _1\"></span>iz<span class=\"_ _4\"></span>ed \u201cov<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>-t<span class=\"_ _4\"></span>ime\u201d<span class=\"_ _4\"></span>, an am<span class=\"_ _1\"></span>ount equa<span class=\"_ _1\"></span>l to completed, not invoic<span class=\"_ _4\"></span>ed<span class=\"_ _1\"></span>, per<span class=\"_ _1\"></span>form<span class=\"_ _1\"></span>ance oblig<span class=\"_ _4\"></span>ati<span class=\"_ _4\"></span>ons based on t<span class=\"_ _4\"></span>ransaction pri<span class=\"_ _4\"></span>ce ar<span class=\"_ _4\"></span>e rec<span class=\"_ _4\"></span>ogniz<span class=\"_ _4\"></span>ed as contrac<span class=\"_ _1\"></span>t ass<span class=\"_ _1\"></span>et, while prepayme<span class=\"_ _1\"></span>nts f<span class=\"_ _1\"></span>rom custome<span class=\"_ _1\"></span>rs are recognized as contrac<span class=\"_ _1\"></span>t liability. For c<span class=\"_ _4\"></span>ontrac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s where there is b<span class=\"_ _1\"></span>oth a contract as<span class=\"_ _1\"></span>set and a contrac<span class=\"_ _1\"></span>t liability, i<span class=\"_ _4\"></span>t is pre<span class=\"_ _1\"></span>sented net in the cons<span class=\"_ _1\"></span>olidated stat<span class=\"_ _4\"></span>ement o<span class=\"_ _4\"></span>f financia<span class=\"_ _4\"></span>l posi<span class=\"_ _4\"></span>tion.One<span class=\"_ _1\"></span>rous contrac<span class=\"_ _1\"></span>tsThe f<span class=\"_ _1\"></span>ull loss is recog<span class=\"_ _1\"></span>nized immediately if contract<span class=\"_ _1\"></span>s are foreca<span class=\"_ _1\"></span>st to be loss m<span class=\"_ _1\"></span>aking<span class=\"_ _1\"></span>. The f<span class=\"_ _1\"></span>ull loss i<span class=\"_ _1\"></span>nclude<span class=\"_ _1\"></span>s all relevant contract cost<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. 2.18 IMP<span class=\"_ _5\"></span>AIRMENT OF ASSETS Non-financ<span class=\"_ _4\"></span>ial ass<span class=\"_ _4\"></span>etsAt the repor<span class=\"_ _1\"></span>ting date, the group as<span class=\"_ _1\"></span>ses<span class=\"_ _1\"></span>ses wh<span class=\"_ _1\"></span>ether there are indic<span class=\"_ _1\"></span>ations that an as<span class=\"_ _1\"></span>set may be imp<span class=\"_ _1\"></span>aired. If any indication exis<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>, or whe<span class=\"_ _1\"></span>n ann<span class=\"_ _1\"></span>ual imp<span class=\"_ _1\"></span>airme<span class=\"_ _1\"></span>nt testing for an a<span class=\"_ _1\"></span>sset is req<span class=\"_ _1\"></span>uired, th<span class=\"_ _1\"></span>e group es<span class=\"_ _1\"></span>timates the as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>\u2019s r<span class=\"_ _4\"></span>ecoverable amo<span class=\"_ _1\"></span>unt. For g<span class=\"_ _1\"></span>oodwill an<span class=\"_ _1\"></span>d intangib<span class=\"_ _1\"></span>le as<span class=\"_ _1\"></span>sets not yet available for use, o<span class=\"_ _1\"></span>r with an indet<span class=\"_ _4\"></span>erminabl<span class=\"_ _4\"></span>e useful l<span class=\"_ _4\"></span>ife,<span class=\"_ _4\"></span> the rec<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>verab<span class=\"_ _4\"></span>le amount is es<span class=\"_ _1\"></span>timated at the same tim<span class=\"_ _1\"></span>e each year<span class=\"_ _4\"></span>. An as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>\u2019s recov<span class=\"_ _4\"></span>erabl<span class=\"_ _1\"></span>e amou<span class=\"_ _1\"></span>nt is the highe<span class=\"_ _1\"></span>r of an as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>\u2019s or cash<span class=\"_ _1\"></span>-ge<span class=\"_ _1\"></span>nerating unit<span class=\"_ _2\"></span>\u2019<span class=\"_ _4\"></span>s (<span class=\"_ _4\"></span>CGU) fair valu<span class=\"_ _1\"></span>e les<span class=\"_ _1\"></span>s costs of dispos<span class=\"_ _1\"></span>al and it<span class=\"_ _1\"></span>s value i<span class=\"_ _1\"></span>n use. Recoverable am<span class=\"_ _1\"></span>ount is determine<span class=\"_ _1\"></span>d for an individ<span class=\"_ _1\"></span>ual as<span class=\"_ _1\"></span>set, unl<span class=\"_ _1\"></span>ess th<span class=\"_ _1\"></span>e ass<span class=\"_ _1\"></span>et does n<span class=\"_ _1\"></span>ot gene<span class=\"_ _1\"></span>rate cash inflows that are largely independent o<span class=\"_ _4\"></span>f tho<span class=\"_ _4\"></span>se from<span class=\"_ _4\"></span> other<span class=\"_ _4\"></span> assets or gr<span class=\"_ _4\"></span>oups of asset<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. When the c<span class=\"_ _1\"></span>arr<span class=\"_ _1\"></span>ying a<span class=\"_ _1\"></span>mou<span class=\"_ _1\"></span>nt of an asset or CGU exc<span class=\"_ _4\"></span>ee<span class=\"_ _1\"></span>ds its re<span class=\"_ _1\"></span>co<span class=\"_ _4\"></span>verable a<span class=\"_ _1\"></span>mount<span class=\"_ _1\"></span>, the ass<span class=\"_ _1\"></span>et is considere<span class=\"_ _1\"></span>d impaire<span class=\"_ _1\"></span>d and is writ<span class=\"_ _1\"></span>ten down to its rec<span class=\"_ _4\"></span>ov<span class=\"_ _4\"></span>erable<span class=\"_ _4\"></span> amount.In the as<span class=\"_ _1\"></span>ses<span class=\"_ _1\"></span>sme<span class=\"_ _1\"></span>nt of value in use, th<span class=\"_ _1\"></span>e es<span class=\"_ _1\"></span>timated future c<span class=\"_ _1\"></span>ash flow is discounted to net pres<span class=\"_ _1\"></span>ent value<span class=\"_ _1\"></span>, with a pretax market<span class=\"_ _4\"></span>-based discou<span class=\"_ _1\"></span>nt rate. The rate takes into consideration the tim<span class=\"_ _1\"></span>e value of mon<span class=\"_ _1\"></span>ey and a<span class=\"_ _1\"></span>sset<span class=\"_ _4\"></span>-specific ris<span class=\"_ _1\"></span>k. With the p<span class=\"_ _1\"></span>urpos<span class=\"_ _1\"></span>e of testing for impair<span class=\"_ _1\"></span>ment, a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s that have not been tested individua<span class=\"_ _1\"></span>lly are groupe<span class=\"_ _1\"></span>d in the small<span class=\"_ _1\"></span>est i<span class=\"_ _1\"></span>dentifiabl<span class=\"_ _1\"></span>e Construction c<span class=\"_ _4\"></span>ontracts Long ter<span class=\"_ _1\"></span>m cons<span class=\"_ _1\"></span>tru<span class=\"_ _1\"></span>ctio<span class=\"_ _1\"></span>n contra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts with \u201cP<span class=\"_ _1\"></span>oint<span class=\"_ _4\"></span>-in-tim<span class=\"_ _1\"></span>e\u201d revenue re<span class=\"_ _1\"></span>cogn<span class=\"_ _1\"></span>ition wh<span class=\"_ _1\"></span>ere (Engineer<span class=\"_ _5\"></span>-t<span class=\"_ _4\"></span>o-order<span class=\"_ _4\"></span>)a ty<span class=\"_ _1\"></span>pica<span class=\"_ _1\"></span>l dur<span class=\"_ _1\"></span>ation of 1<span class=\"_ _1\"></span>8-<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>8 mon<span class=\"_ _1\"></span>ths fro<span class=\"_ _1\"></span>m revenue is re<span class=\"_ _1\"></span>cogn<span class=\"_ _1\"></span>ized whe<span class=\"_ _1\"></span>n the g<span class=\"_ _1\"></span>ood<span class=\"_ _1\"></span>s are contra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s are s<span class=\"_ _1\"></span>igne<span class=\"_ _1\"></span>d, to th<span class=\"_ _1\"></span>e proje<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts a<span class=\"_ _1\"></span>re deli<span class=\"_ _1\"></span>vered an<span class=\"_ _1\"></span>d have be<span class=\"_ _1\"></span>en accepte<span class=\"_ _1\"></span>d by the close<span class=\"_ _1\"></span>d. T<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>se p<span class=\"_ _1\"></span>rojec<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s are e<span class=\"_ _1\"></span>ngin<span class=\"_ _1\"></span>ee<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>-t<span class=\"_ _4\"></span>o-cus<span class=\"_ _1\"></span>tome<span class=\"_ _1\"></span>r at thei<span class=\"_ _1\"></span>r prem<span class=\"_ _1\"></span>ise<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>.orde<span class=\"_ _1\"></span>r proje<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>, wh<span class=\"_ _1\"></span>ich de<span class=\"_ _1\"></span>livers t<span class=\"_ _1\"></span>urn<span class=\"_ _1\"></span>key sys<span class=\"_ _1\"></span>tems fo<span class=\"_ _1\"></span>r shipyard<span class=\"_ _1\"></span>s arou<span class=\"_ _1\"></span>nd th<span class=\"_ _1\"></span>e world<span class=\"_ _1\"></span>. The proje<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts a<span class=\"_ _1\"></span>re spe<span class=\"_ _1\"></span>cialized s<span class=\"_ _1\"></span>yste<span class=\"_ _1\"></span>ms for e<span class=\"_ _1\"></span>ach indi<span class=\"_ _1\"></span>vidu<span class=\"_ _1\"></span>al proj<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>t, h<span class=\"_ _1\"></span>owev<span class=\"_ _4\"></span>er th<span class=\"_ _1\"></span>ere mig<span class=\"_ _1\"></span>ht be an alte<span class=\"_ _1\"></span>rnative us<span class=\"_ _1\"></span>e for the co<span class=\"_ _1\"></span>mpa<span class=\"_ _1\"></span>ny<span class=\"_ _4\"></span>.Ser<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ice and a<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ter sa<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>s The c<span class=\"_ _4\"></span>ompany<span class=\"_ _4\"></span> deliv<span class=\"_ _4\"></span>ers servic<span class=\"_ _4\"></span>e-based Revenue f<span class=\"_ _1\"></span>rom contr<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s with cus<span class=\"_ _1\"></span>tome<span class=\"_ _1\"></span>rs fo<span class=\"_ _1\"></span>r cont<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>sbusi<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>, wh<span class=\"_ _1\"></span>ere work i<span class=\"_ _1\"></span>s don<span class=\"_ _1\"></span>e on the other s<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vice<span class=\"_ _1\"></span>s is re<span class=\"_ _1\"></span>cognized over<span class=\"_ _4\"></span>-time usin<span class=\"_ _1\"></span>g a cus<span class=\"_ _1\"></span>tome<span class=\"_ _1\"></span>rs e<span class=\"_ _1\"></span>quip<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nt. T<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>se d<span class=\"_ _1\"></span>eliveri<span class=\"_ _1\"></span>es are cost p<span class=\"_ _1\"></span>rogre<span class=\"_ _1\"></span>ss m<span class=\"_ _1\"></span>etho<span class=\"_ _1\"></span>d or is re<span class=\"_ _1\"></span>cognized over<span class=\"_ _4\"></span>-man-hour based<span class=\"_ _4\"></span> and cons<span class=\"_ _4\"></span>idered o<span class=\"_ _4\"></span>ver<span class=\"_ _5\"></span>-t<span class=\"_ _4\"></span>ime time a<span class=\"_ _1\"></span>s man<span class=\"_ _1\"></span>ho<span class=\"_ _1\"></span>urs a<span class=\"_ _1\"></span>nd m<span class=\"_ _1\"></span>aterial<span class=\"_ _1\"></span>s are de<span class=\"_ _1\"></span>livered to deli<span class=\"_ _1\"></span>verie<span class=\"_ _1\"></span>s. S<span class=\"_ _1\"></span>pare p<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s as p<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>t of th<span class=\"_ _1\"></span>e ser<span class=\"_ _1\"></span>vice the cust<span class=\"_ _4\"></span>omer<span class=\"_ _4\"></span>.deli<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>y are reco<span class=\"_ _1\"></span>gnized u<span class=\"_ _1\"></span>pon d<span class=\"_ _1\"></span>eliver<span class=\"_ _1\"></span>y. Lead time f<span class=\"_ _1\"></span>rom ord<span class=\"_ _1\"></span>er to comp<span class=\"_ _1\"></span>leted cu<span class=\"_ _1\"></span>stom<span class=\"_ _1\"></span>er Revenue f<span class=\"_ _1\"></span>rom contr<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s with cus<span class=\"_ _1\"></span>tome<span class=\"_ _1\"></span>rs fo<span class=\"_ _1\"></span>r deli<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>y is no<span class=\"_ _1\"></span>rma<span class=\"_ _1\"></span>lly le<span class=\"_ _1\"></span>ss th<span class=\"_ _1\"></span>an thre<span class=\"_ _1\"></span>e mo<span class=\"_ _1\"></span>nths<span class=\"_ _1\"></span>. af<span class=\"_ _1\"></span>ter sa<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>s, a<span class=\"_ _1\"></span>re recog<span class=\"_ _1\"></span>nized at po<span class=\"_ _1\"></span>int<span class=\"_ _4\"></span>-in-time u<span class=\"_ _1\"></span>pon deliver<span class=\"_ _1\"></span>y<span class=\"_ _4\"></span>. For af<span class=\"_ _1\"></span>ter s<span class=\"_ _1\"></span>ale<span class=\"_ _1\"></span>s contr<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s, in w<span class=\"_ _1\"></span>hich is s<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>e of comp<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>s etc, revenu<span class=\"_ _1\"></span>e are re<span class=\"_ _1\"></span>cognized upon deli<span class=\"_ _4\"></span>very<span class=\"_ _4\"></span>. group of ass<span class=\"_ _1\"></span>ets that ge<span class=\"_ _1\"></span>nerate incoming c<span class=\"_ _1\"></span>ash fl<span class=\"_ _1\"></span>ow which in all material asp<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s is inde<span class=\"_ _1\"></span>pend<span class=\"_ _1\"></span>ent of incoming c<span class=\"_ _1\"></span>ash flows from other a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s or group of ass<span class=\"_ _1\"></span>ets (<span class=\"_ _4\"></span>cash gen<span class=\"_ _1\"></span>erating unit<span class=\"_ _1\"></span>s or CGU). Imp<span class=\"_ _1\"></span>airme<span class=\"_ _1\"></span>nt is determine<span class=\"_ _1\"></span>d for goodwill by ass<span class=\"_ _1\"></span>essin<span class=\"_ _1\"></span>g the recov<span class=\"_ _4\"></span>erab<span class=\"_ _1\"></span>le amou<span class=\"_ _1\"></span>nt of each CGU (<span class=\"_ _4\"></span>or group of CGUs<span class=\"_ _5\"></span>) to which the goo<span class=\"_ _1\"></span>dwill relates<span class=\"_ _1\"></span>.Impa<span class=\"_ _1\"></span>irment los<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>s relating to goodwill cann<span class=\"_ _1\"></span>ot be rev<span class=\"_ _4\"></span>ers<span class=\"_ _1\"></span>ed in futu<span class=\"_ _1\"></span>re period<span class=\"_ _1\"></span>s. For othe<span class=\"_ _1\"></span>r ass<span class=\"_ _1\"></span>ets<span class=\"_ _1\"></span>, an ass<span class=\"_ _1\"></span>essm<span class=\"_ _1\"></span>ent is ma<span class=\"_ _1\"></span>de on e<span class=\"_ _1\"></span>ach repor<span class=\"_ _1\"></span>ting date whether there are indic<span class=\"_ _1\"></span>ations that previously recognized impair<span class=\"_ _1\"></span>ment los<span class=\"_ _1\"></span>ses n<span class=\"_ _1\"></span>o longe<span class=\"_ _1\"></span>r exist or have decreas<span class=\"_ _1\"></span>ed. A previously recognized impair<span class=\"_ _1\"></span>ment los<span class=\"_ _1\"></span>s is rev<span class=\"_ _4\"></span>er<span class=\"_ _1\"></span>sed only if there ha<span class=\"_ _1\"></span>s bee<span class=\"_ _1\"></span>n a chang<span class=\"_ _1\"></span>e in the as<span class=\"_ _1\"></span>sumptions used to determine th<span class=\"_ _1\"></span>e ass<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>\u2019<span class=\"_ _4\"></span>s recov<span class=\"_ _4\"></span>era<span class=\"_ _1\"></span>ble amo<span class=\"_ _1\"></span>unt since the las<span class=\"_ _1\"></span>t impair<span class=\"_ _1\"></span>ment los<span class=\"_ _1\"></span>s was recognized. Th<span class=\"_ _1\"></span>e rev<span class=\"_ _4\"></span>ers<span class=\"_ _1\"></span>al is limited so that the c<span class=\"_ _1\"></span>arr<span class=\"_ _1\"></span>ying a<span class=\"_ _1\"></span>mount of the ass<span class=\"_ _1\"></span>et does n<span class=\"_ _1\"></span>ot ex<span class=\"_ _4\"></span>ceed it<span class=\"_ _1\"></span>s recov<span class=\"_ _4\"></span>erab<span class=\"_ _1\"></span>le amo<span class=\"_ _1\"></span>unt, nor exc<span class=\"_ _4\"></span>eed th<span class=\"_ _1\"></span>e carr<span class=\"_ _1\"></span>yin<span class=\"_ _1\"></span>g amou<span class=\"_ _1\"></span>nt that would hav<span class=\"_ _4\"></span>e be<span class=\"_ _1\"></span>en determine<span class=\"_ _1\"></span>d, net of de<span class=\"_ _1\"></span>preciation, h<span class=\"_ _1\"></span>ad no im<span class=\"_ _1\"></span>pairm<span class=\"_ _1\"></span>ent loss b<span class=\"_ _1\"></span>een recogn<span class=\"_ _1\"></span>iz<span class=\"_ _4\"></span>ed for th<span class=\"_ _1\"></span>e asset in p<span class=\"_ _1\"></span>rior years<span class=\"_ _1\"></span>.in profit and los<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>, and imp<span class=\"_ _1\"></span>airm<span class=\"_ _1\"></span>ent of finan<span class=\"_ _1\"></span>cial ass<span class=\"_ _1\"></span>ets<span class=\"_ _1\"></span>. Bor<span class=\"_ _1\"></span>row<span class=\"_ _4\"></span>ing cost<span class=\"_ _1\"></span>s not direc<span class=\"_ _1\"></span>tly attribut<span class=\"_ _1\"></span>able to acqui<span class=\"_ _4\"></span>sit<span class=\"_ _4\"></span>ion, proc<span class=\"_ _4\"></span>essing or pr<span class=\"_ _4\"></span>oduction o<span class=\"_ _4\"></span>f a qua<span class=\"_ _4\"></span>lifying ass<span class=\"_ _1\"></span>et, are includ<span class=\"_ _1\"></span>ed in profit an<span class=\"_ _1\"></span>d loss usin<span class=\"_ _1\"></span>g the ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tive int<span class=\"_ _4\"></span>erest r<span class=\"_ _1\"></span>ate method. Foreign curren<span class=\"_ _1\"></span>cy gain<span class=\"_ _1\"></span>s and los<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>s are repor<span class=\"_ _1\"></span>ted net<span class=\"_ _1\"></span>.2<span class=\"_ _1\"></span>.19 C<span class=\"_ _1\"></span>AS<span class=\"_ _1\"></span>H FLOW ST<span class=\"_ _4\"></span>A<span class=\"_ _4\"></span>TEM<span class=\"_ _1\"></span>EN<span class=\"_ _1\"></span>TThe cash flo<span class=\"_ _4\"></span>w sta<span class=\"_ _4\"></span>tement<span class=\"_ _4\"></span> has been prepar<span class=\"_ _4\"></span>ed based on<span class=\"_ _4\"></span> the in<span class=\"_ _1\"></span>dire<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>t meth<span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>.2.<span class=\"_ _1\"></span>20 EARNINGS PER<span class=\"_ _4\"></span> SHAREThe ba<span class=\"_ _1\"></span>sic earn<span class=\"_ _1\"></span>ings pe<span class=\"_ _1\"></span>r share an<span class=\"_ _1\"></span>d diluted earn<span class=\"_ _1\"></span>ings per sha<span class=\"_ _1\"></span>re are prese<span class=\"_ _1\"></span>nted for ordinar<span class=\"_ _1\"></span>y sha<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span>. The basic ea<span class=\"_ _1\"></span>rning<span class=\"_ _1\"></span>s per sha<span class=\"_ _1\"></span>re is calcu<span class=\"_ _1\"></span>lated by dividing the peri<span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>\u2019<span class=\"_ _4\"></span>s earn<span class=\"_ _1\"></span>ings attrib<span class=\"_ _1\"></span>utabl<span class=\"_ _1\"></span>e to o<span class=\"_ _4\"></span>wne<span class=\"_ _1\"></span>rs of the ordinar<span class=\"_ _1\"></span>y sha<span class=\"_ _1\"></span>res adj<span class=\"_ _1\"></span>usted for the n<span class=\"_ _1\"></span>umbe<span class=\"_ _1\"></span>r of own sha<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span>. Diluted ear<span class=\"_ _1\"></span>nings p<span class=\"_ _1\"></span>er share are c<span class=\"_ _1\"></span>alculated by adjus<span class=\"_ _1\"></span>ting the ear<span class=\"_ _1\"></span>nings an<span class=\"_ _1\"></span>d the weighted av<span class=\"_ _4\"></span>erag<span class=\"_ _1\"></span>e numb<span class=\"_ _1\"></span>er of ordinar<span class=\"_ _1\"></span>y ou<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>ding share<span class=\"_ _1\"></span>s, a<span class=\"_ _1\"></span>djusted for th<span class=\"_ _1\"></span>e numb<span class=\"_ _1\"></span>er of own shares, for p<span class=\"_ _1\"></span>otential dilution effe<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. 2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>1 FIN<span class=\"_ _1\"></span>AN<span class=\"_ _1\"></span>CIA<span class=\"_ _1\"></span>L IN<span class=\"_ _1\"></span>COM<span class=\"_ _1\"></span>E AN<span class=\"_ _1\"></span>D COS<span class=\"_ _1\"></span>T Financ<span class=\"_ _4\"></span>ial inc<span class=\"_ _4\"></span>ome c<span class=\"_ _4\"></span>onsists of capi<span class=\"_ _4\"></span>tal gai<span class=\"_ _4\"></span>ns on financi<span class=\"_ _4\"></span>al inv<span class=\"_ _4\"></span>es<span class=\"_ _1\"></span>tment<span class=\"_ _1\"></span>s and ch<span class=\"_ _1\"></span>ange<span class=\"_ _1\"></span>s to fair value of f<span class=\"_ _1\"></span>inancia<span class=\"_ _1\"></span>l ass<span class=\"_ _1\"></span>ets to fair valu<span class=\"_ _1\"></span>e in profit and los<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. Interest in<span class=\"_ _1\"></span>come is recognized in profit and los<span class=\"_ _1\"></span>s using the ef<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>ctive int<span class=\"_ _4\"></span>erest me<span class=\"_ _4\"></span>thod. Financia<span class=\"_ _1\"></span>l costs comp<span class=\"_ _1\"></span>rise interes<span class=\"_ _1\"></span>t costs o<span class=\"_ _1\"></span>n loan<span class=\"_ _1\"></span>s, the ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>t of interest in discounted accru<span class=\"_ _1\"></span>als, c<span class=\"_ _1\"></span>hang<span class=\"_ _1\"></span>es to the fair value of f<span class=\"_ _1\"></span>inancial a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s to fair value 2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>2 EQU<span class=\"_ _1\"></span>IT<span class=\"_ _2\"></span>YT<span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>ans<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>tion costs dire<span class=\"_ _1\"></span>ctly related to an equit<span class=\"_ _1\"></span>y trans<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>tion are recognized direc<span class=\"_ _1\"></span>tly in equit<span class=\"_ _1\"></span>y af<span class=\"_ _1\"></span>ter deducting tax<span class=\"_ _4\"></span> expenses. 2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>3 CONT<span class=\"_ _1\"></span>IN<span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>ENT L<span class=\"_ _1\"></span>IAB<span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>LITI<span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>S AN<span class=\"_ _1\"></span>D A<span class=\"_ _1\"></span>SS<span class=\"_ _1\"></span>ET<span class=\"_ _1\"></span>SContingent liabilitie<span class=\"_ _1\"></span>s are not recognized in the financia<span class=\"_ _4\"></span>l stat<span class=\"_ _4\"></span>ements. Signifi<span class=\"_ _4\"></span>cant c<span class=\"_ _4\"></span>ontin<span class=\"_ _4\"></span>gent li<span class=\"_ _4\"></span>abili<span class=\"_ _4\"></span>ties are disclose<span class=\"_ _1\"></span>d, except for cont<span class=\"_ _4\"></span>inge<span class=\"_ _1\"></span>nt liabilities that are unlikely to incur<span class=\"_ _4\"></span>. Liabilities are recogn<span class=\"_ _1\"></span>iz<span class=\"_ _4\"></span>ed un<span class=\"_ _1\"></span>les<span class=\"_ _1\"></span>s no reliabl<span class=\"_ _1\"></span>e estimate can b<span class=\"_ _1\"></span>e mad<span class=\"_ _1\"></span>e. If no reliab<span class=\"_ _1\"></span>le es<span class=\"_ _1\"></span>timate can be ma<span class=\"_ _1\"></span>de, the<span class=\"_ _1\"></span> group account<span class=\"_ _1\"></span>s for the liabilit<span class=\"_ _1\"></span>y as a contingent liabilit<span class=\"_ _1\"></span>y<span class=\"_ _4\"></span>.3. Financial r<span class=\"_ _4\"></span>isk management  3.1 FI<span class=\"_ _1\"></span>NA<span class=\"_ _1\"></span>NCI<span class=\"_ _1\"></span>AL R<span class=\"_ _1\"></span>IS<span class=\"_ _1\"></span>K F<span class=\"_ _4\"></span>ACTO<span class=\"_ _1\"></span>RSThe gr<span class=\"_ _4\"></span>oup\u2019<span class=\"_ _4\"></span>s acti<span class=\"_ _4\"></span>vit<span class=\"_ _4\"></span>ies entai<span class=\"_ _4\"></span>l variou<span class=\"_ _4\"></span>s types of fin<span class=\"_ _4\"></span>ancial risk; ma<span class=\"_ _1\"></span>rket risk (including currenc<span class=\"_ _1\"></span>y risk and interest<span class=\"_ _1\"></span> rate risk<span class=\"_ _4\"></span>), credit risk, liquidity risk a<span class=\"_ _1\"></span>nd ope<span class=\"_ _1\"></span>rational risk<span class=\"_ _1\"></span>. The B<span class=\"_ _1\"></span>oard of Direc<span class=\"_ _1\"></span>tors ha<span class=\"_ _1\"></span>s the prima<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y respon<span class=\"_ _1\"></span>sibility<span class=\"_ _1\"></span> for establishing and supervising the gr<span class=\"_ _4\"></span>oup\u2019<span class=\"_ _4\"></span>s framew<span class=\"_ _4\"></span>ork f<span class=\"_ _4\"></span>or ris<span class=\"_ _4\"></span>k management. The pr<span class=\"_ _4\"></span>incipl<span class=\"_ _4\"></span>es of risk<span class=\"_ _4\"></span> management ha<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>e been established<span class=\"_ _4\"></span> in order<span class=\"_ _4\"></span> to identif<span class=\"_ _1\"></span>y an<span class=\"_ _1\"></span>d analy<span class=\"_ _1\"></span>ze the risk to which the group is expo<span class=\"_ _4\"></span>sed. Princi<span class=\"_ _4\"></span>ples and syst<span class=\"_ _4\"></span>ems fo<span class=\"_ _4\"></span>r risk<span class=\"_ _4\"></span> management are regula<span class=\"_ _1\"></span>rly revie<span class=\"_ _4\"></span>wed to reflect a<span class=\"_ _1\"></span>ny change<span class=\"_ _1\"></span>s in activi<span class=\"_ _4\"></span>ties and<span class=\"_ _4\"></span> marke<span class=\"_ _4\"></span>t c<span class=\"_ _4\"></span>onditi<span class=\"_ _4\"></span>ons. The audi<span class=\"_ _4\"></span>t commi<span class=\"_ _4\"></span>ttee r<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>iew<span class=\"_ _4\"></span>s management\u2019<span class=\"_ _4\"></span>s monitoring of the group\u2019s principle<span class=\"_ _1\"></span>s and p<span class=\"_ _1\"></span>rocedures<span class=\"_ _1\"></span> for r<span class=\"_ _4\"></span>isk managemen<span class=\"_ _4\"></span>t. The group\u2019s main risk man<span class=\"_ _1\"></span>agem<span class=\"_ _1\"></span>ent pla<span class=\"_ _1\"></span>n focuse<span class=\"_ _1\"></span>s on the<span class=\"_ _4\"></span> unpredictabil<span class=\"_ _4\"></span>ity of<span class=\"_ _4\"></span> the capi<span class=\"_ _4\"></span>tal mark<span class=\"_ _4\"></span>et and attempt<span class=\"_ _1\"></span>s to minimize i<span class=\"_ _4\"></span>t<span class=\"_ _1\"></span>s potentially negative effec<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s on the group\u2019s financia<span class=\"_ _1\"></span>l results<span class=\"_ _1\"></span>. Th<span class=\"_ _1\"></span>e group eng<span class=\"_ _1\"></span>age<span class=\"_ _1\"></span>s in international op<span class=\"_ _1\"></span>erations an<span class=\"_ _1\"></span>d is esp<span class=\"_ _1\"></span>ecially expose<span class=\"_ _1\"></span>d to currenc<span class=\"_ _1\"></span>y risk<span class=\"_ _1\"></span>. The g<span class=\"_ _1\"></span>roup use<span class=\"_ _1\"></span>s hedg<span class=\"_ _1\"></span>ing to reduce the risk of currency exposure.<span class=\"_ _1\"></span> The group h<span class=\"_ _1\"></span>as a de<span class=\"_ _1\"></span>centraliz<span class=\"_ _4\"></span>ed s<span class=\"_ _1\"></span>truc<span class=\"_ _1\"></span>ture with oper<span class=\"_ _1\"></span>ational supe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>vision of the variou<span class=\"_ _1\"></span>s busine<span class=\"_ _1\"></span>ss u<span class=\"_ _1\"></span>nits<span class=\"_ _1\"></span>, where the ma<span class=\"_ _1\"></span>in mana<span class=\"_ _1\"></span>gem<span class=\"_ _1\"></span>ent of finan<span class=\"_ _1\"></span>cial risk is determine<span class=\"_ _1\"></span>d by the Board of Direc<span class=\"_ _1\"></span>tors<span class=\"_ _1\"></span>. This a<span class=\"_ _1\"></span>pplies to areas such a<span class=\"_ _1\"></span>s currenc<span class=\"_ _1\"></span>y risk, interest rate risk, credit risk<span class=\"_ _1\"></span> and use o<span class=\"_ _4\"></span>f financi<span class=\"_ _4\"></span>al deriv<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>ives.    For the clas<span class=\"_ _1\"></span>sification of fin<span class=\"_ _1\"></span>ancial a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s and lia<span class=\"_ _1\"></span>bilities,<span class=\"_ _1\"></span> reference is mad<span class=\"_ _1\"></span>e to <span class=\"ls55 ws57\">Note<span class=\"_ _1\"></span> 19<span class=\"_ _1\"></span></span><span class=\"ls8\">.</span>downturn in the oil-ga<span class=\"_ _1\"></span>s market may impac<span class=\"_ _1\"></span>t the market outlook for so<span class=\"_ _1\"></span>me of the<span class=\"_ _1\"></span>se produ<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>.Furthe<span class=\"_ _1\"></span>r des<span class=\"_ _1\"></span>cription of the group\u2019s market risk can be found in the D<span class=\"_ _1\"></span>irec<span class=\"_ _1\"></span>tors\u2019 repo<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>. a<span class=\"_ _4\"></span>) Curr<span class=\"_ _4\"></span>ency riskThe group o<span class=\"_ _1\"></span>perates on a world-wide b<span class=\"_ _1\"></span>asis an<span class=\"_ _1\"></span>d is exposed to currency ri<span class=\"_ _1\"></span>sk in foreign currencies<span class=\"_ _1\"></span>. Exp<span class=\"_ _1\"></span>osure to the risk in foreign exchange rates relates prima<span class=\"_ _1\"></span>rily to the group\u2019<span class=\"_ _4\"></span>s ope<span class=\"_ _1\"></span>rating ac<span class=\"_ _1\"></span>tivities (<span class=\"_ _4\"></span>when rev<span class=\"_ _4\"></span>enue o<span class=\"_ _1\"></span>r expense<span class=\"_ _4\"></span> is denomina<span class=\"_ _4\"></span>ted<span class=\"_ _4\"></span> in for<span class=\"_ _4\"></span>eign<span class=\"_ _4\"></span> currenci<span class=\"_ _4\"></span>es<span class=\"_ _5\"></span>). The group m<span class=\"_ _1\"></span>anag<span class=\"_ _1\"></span>es it<span class=\"_ _1\"></span>s foreign curren<span class=\"_ _1\"></span>cy risk by hedg<span class=\"_ _1\"></span>ing the net exposure in foreign c<span class=\"_ _1\"></span>urrencie<span class=\"_ _1\"></span>s, whi<span class=\"_ _1\"></span>ch is mainly U<span class=\"_ _1\"></span>SD an<span class=\"_ _1\"></span>d EUR<span class=\"_ _1\"></span>. Cu<span class=\"_ _1\"></span>rrenc<span class=\"_ _1\"></span>y cash f<span class=\"_ _1\"></span>low forecas<span class=\"_ _1\"></span>ts are revie<span class=\"_ _4\"></span>wed on a regu<span class=\"_ _1\"></span>lar basi<span class=\"_ _1\"></span>s and the g<span class=\"_ _1\"></span>roup aims to hedge a p<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>tion of the foreca<span class=\"_ _1\"></span>sted net curre<span class=\"_ _1\"></span>ncy exposure that matures within a 24-months pe<span class=\"_ _1\"></span>riod<span class=\"_ _1\"></span>. Forwa<span class=\"_ _1\"></span>rd ex<span class=\"_ _4\"></span>chan<span class=\"_ _1\"></span>ge contrac<span class=\"_ _1\"></span>ts a<span class=\"_ _1\"></span>re used as h<span class=\"_ _1\"></span>edgi<span class=\"_ _1\"></span>ng instru<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>s and th<span class=\"_ _1\"></span>ey are designated as h<span class=\"_ _1\"></span>edg<span class=\"_ _1\"></span>es of firm comm<span class=\"_ _1\"></span>itments fo<span class=\"_ _1\"></span>r those he<span class=\"_ _1\"></span>dging relationship<span class=\"_ _1\"></span>s that qualif<span class=\"_ _1\"></span>y for he<span class=\"_ _1\"></span>dge a<span class=\"_ _1\"></span>ccounting. Whe<span class=\"_ _1\"></span>n neces<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y<span class=\"_ _4\"></span>, forward<span class=\"_ _4\"></span> ex<span class=\"_ _4\"></span>change c<span class=\"_ _4\"></span>ont<span class=\"_ _4\"></span>racts are pro<span class=\"_ _4\"></span>longed as t<span class=\"_ _4\"></span>hey matu<span class=\"_ _1\"></span>re. For other mon<span class=\"_ _1\"></span>etar<span class=\"_ _1\"></span>y as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s and ob<span class=\"_ _1\"></span>ligations in foreign currenc<span class=\"_ _1\"></span>y<span class=\"_ _4\"></span>, net exposure is mo<span class=\"_ _1\"></span>nitored, an<span class=\"_ _1\"></span>d is adjus<span class=\"_ _1\"></span>ted by purchasing an<span class=\"_ _1\"></span>d selling foreign cur<span class=\"_ _1\"></span>rency wh<span class=\"_ _1\"></span>en nec<span class=\"_ _4\"></span>essary<span class=\"_ _4\"></span>. The group h<span class=\"_ _1\"></span>as insign<span class=\"_ _1\"></span>ifica<span class=\"_ _1\"></span>nt inv<span class=\"_ _4\"></span>es<span class=\"_ _1\"></span>tment<span class=\"_ _1\"></span>s in foreign subsidiarie<span class=\"_ _1\"></span>s where n<span class=\"_ _1\"></span>et asset<span class=\"_ _1\"></span>s are expose<span class=\"_ _1\"></span>d to currenc<span class=\"_ _1\"></span>y risk at conversion of currenc<span class=\"_ _1\"></span>y<span class=\"_ _4\"></span>. b<span class=\"_ _4\"></span>) Interes<span class=\"_ _1\"></span>t rate riskInterest rate risk is the risk that the f<span class=\"_ _1\"></span>air valu<span class=\"_ _1\"></span>e or future cash f<span class=\"_ _1\"></span>lows of a financial in<span class=\"_ _1\"></span>strum<span class=\"_ _1\"></span>ent will fluc<span class=\"_ _1\"></span>tuate bec<span class=\"_ _1\"></span>ause of cha<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>s in market interest rates<span class=\"_ _1\"></span>. A<span class=\"_ _1\"></span>s per 31 D<span class=\"_ _1\"></span>ecemb<span class=\"_ _1\"></span>er 202<span class=\"_ _1\"></span>2, the group d<span class=\"_ _1\"></span>oes n<span class=\"_ _1\"></span>ot hav<span class=\"_ _4\"></span>e any int<span class=\"_ _4\"></span>erest<span class=\"_ _5\"></span>-bearing deb<span class=\"_ _4\"></span>t, hence<span class=\"_ _4\"></span> no mat<span class=\"_ _4\"></span>erial<span class=\"_ _4\"></span> expos<span class=\"_ _4\"></span>ure to the risk of change<span class=\"_ _1\"></span>s in market interest rates<span class=\"_ _1\"></span>. The group\u2019s surplus liq<span class=\"_ _1\"></span>uidity is in th<span class=\"_ _1\"></span>e form of bank deposit<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. Any divergence from the us<span class=\"_ _1\"></span>e of a floating rate of int<span class=\"_ _4\"></span>eres<span class=\"_ _1\"></span>t and pla<span class=\"_ _1\"></span>cement of surp<span class=\"_ _1\"></span>lus liquidit<span class=\"_ _1\"></span>y shall be d<span class=\"_ _1\"></span>etermined by the Bo<span class=\"_ _1\"></span>ard of Direc<span class=\"_ _1\"></span>tors<span class=\"_ _1\"></span>.Items exposed to interest rate risk are ma<span class=\"_ _1\"></span>inly related to bank de<span class=\"_ _1\"></span>posits a<span class=\"_ _1\"></span>nd und<span class=\"_ _1\"></span>rawn credit facilities<span class=\"_ _1\"></span>. MARKET RISKMarket risk is the risk of cha<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>s to market prices, su<span class=\"_ _1\"></span>ch as foreign exchange rates interes<span class=\"_ _1\"></span>t and comm<span class=\"_ _1\"></span>odities<span class=\"_ _1\"></span>, af<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>ting the income o<span class=\"_ _1\"></span>r value of fina<span class=\"_ _1\"></span>ncial ins<span class=\"_ _1\"></span>trum<span class=\"_ _1\"></span>ents<span class=\"_ _1\"></span>. Mana<span class=\"_ _1\"></span>gem<span class=\"_ _1\"></span>ent of market risk intends to monitor that risk exposure lies within a set framework.<span class=\"_ _1\"></span>  The comp<span class=\"_ _1\"></span>anies of the g<span class=\"_ _1\"></span>roup buy a<span class=\"_ _1\"></span>nd sell f<span class=\"_ _1\"></span>inancial derivatives and inc<span class=\"_ _1\"></span>ur fina<span class=\"_ _1\"></span>ncial oblig<span class=\"_ _1\"></span>ations to contr<span class=\"_ _4\"></span>ol market risk<span class=\"_ _1\"></span>. T<span class=\"_ _5\"></span>ra<span class=\"_ _1\"></span>nsa<span class=\"_ _1\"></span>ctio<span class=\"_ _1\"></span>ns are ca<span class=\"_ _1\"></span>rried ou<span class=\"_ _1\"></span>t within the guide<span class=\"_ _1\"></span>lines is<span class=\"_ _1\"></span>sue<span class=\"_ _1\"></span>d by the group. Hed<span class=\"_ _1\"></span>ge accounting is used for F<span class=\"_ _1\"></span>X contrac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s that qualif<span class=\"_ _1\"></span>y for h<span class=\"_ _1\"></span>edge accounting. Th<span class=\"_ _1\"></span>e remaining contrac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s are me<span class=\"_ _1\"></span>asured at fair valu<span class=\"_ _1\"></span>e through profit a<span class=\"_ _1\"></span>nd loss<span class=\"_ _1\"></span>.  There are a n<span class=\"_ _1\"></span>umbe<span class=\"_ _1\"></span>r of risks related to the market dev<span class=\"_ _4\"></span>elopmen<span class=\"_ _4\"></span>t for Nekk<span class=\"_ _4\"></span>ar<span class=\"_ _1\"></span>\u2019<span class=\"_ _4\"></span>s pr<span class=\"_ _4\"></span>oduct<span class=\"_ _1\"></span>s and servic<span class=\"_ _4\"></span>es. Nek<span class=\"_ _1\"></span>kar mon<span class=\"_ _1\"></span>itors these ri<span class=\"_ _1\"></span>sks throug<span class=\"_ _1\"></span>h its s<span class=\"_ _1\"></span>ales n<span class=\"_ _1\"></span>etwork and by monitoring relevant available inform<span class=\"_ _1\"></span>ation on trends like ship<span class=\"_ _4\"></span>yard utilizat<span class=\"_ _4\"></span>ion indic<span class=\"_ _1\"></span>ators, investment trends an<span class=\"_ _1\"></span>d oil prices<span class=\"_ _1\"></span>.Within BUS<span class=\"_ _1\"></span>YS, th<span class=\"_ _1\"></span>e order ba<span class=\"_ _1\"></span>cklog is s<span class=\"_ _1\"></span>trong at ov<span class=\"_ _4\"></span>er NO<span class=\"_ _1\"></span>K 824 million and repre<span class=\"_ _1\"></span>sent<span class=\"_ _1\"></span>s a solid op<span class=\"_ _1\"></span>erational foundation for the comi<span class=\"_ _1\"></span>ng perio<span class=\"_ _1\"></span>ds<span class=\"_ _1\"></span>. Future deman<span class=\"_ _1\"></span>d for t<span class=\"_ _4\"></span>he curr<span class=\"_ _4\"></span>ent pr<span class=\"_ _4\"></span>oduct port<span class=\"_ _1\"></span>fol<span class=\"_ _4\"></span>io depends on the shipyards\u2019 ne<span class=\"_ _1\"></span>ed to imple<span class=\"_ _1\"></span>ment mo<span class=\"_ _1\"></span>re eff<span class=\"_ _1\"></span>icient produc<span class=\"_ _1\"></span>tion line<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. Currently<span class=\"_ _4\"></span>, there are no sign<span class=\"_ _1\"></span>s that the yard<span class=\"_ _4\"></span> industry\u2019s<span class=\"_ _4\"></span> focus on<span class=\"_ _4\"></span> restructurin<span class=\"_ _4\"></span>g and incr<span class=\"_ _4\"></span>eased produc<span class=\"_ _1\"></span>tivity will dimin<span class=\"_ _1\"></span>ish. From the volume of identifie<span class=\"_ _1\"></span>d prospec<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s, we expec<span class=\"_ _1\"></span>t the<span class=\"_ _1\"></span>re is potential for fur<span class=\"_ _1\"></span>the<span class=\"_ _1\"></span>r growth in the seg<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>.Rene<span class=\"_ _4\"></span>wables and aqu<span class=\"_ _4\"></span>acultur<span class=\"_ _4\"></span>e are<span class=\"_ _4\"></span> stil<span class=\"_ _4\"></span>l product development p<span class=\"_ _1\"></span>roject<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. For the<span class=\"_ _1\"></span>se busin<span class=\"_ _1\"></span>ess a<span class=\"_ _1\"></span>reas the risk fac<span class=\"_ _1\"></span>tors m<span class=\"_ _1\"></span>ainly relate to c<span class=\"_ _4\"></span>omm<span class=\"_ _1\"></span>ercialization of the products and solu<span class=\"_ _4\"></span>tions. Dig<span class=\"_ _4\"></span>ital Solu<span class=\"_ _4\"></span>tions (<span class=\"_ _4\"></span>Int<span class=\"_ _4\"></span>elli<span class=\"_ _4\"></span>lift<span class=\"_ _4\"></span>) has a pr<span class=\"_ _4\"></span>ov<span class=\"_ _4\"></span>en c<span class=\"_ _4\"></span>ommerc<span class=\"_ _4\"></span>iali<span class=\"_ _4\"></span>zed t<span class=\"_ _4\"></span>echnolog<span class=\"_ _4\"></span>y and the<span class=\"_ _4\"></span> produc<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s have been sold to both oil-ga<span class=\"_ _1\"></span>s related busine<span class=\"_ _1\"></span>ss a<span class=\"_ _1\"></span>nd wind in<span class=\"_ _1\"></span>dus<span class=\"_ _1\"></span>try. How<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>, a potential c<span class=\"_ _4\"></span>) Price ris<span class=\"_ _1\"></span>kThe group i<span class=\"_ _1\"></span>s exposed to fluc<span class=\"_ _1\"></span>tuations in m<span class=\"_ _1\"></span>arket prices in the o<span class=\"_ _1\"></span>perationa<span class=\"_ _1\"></span>l areas related to contract<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>, includin<span class=\"_ _1\"></span>g chang<span class=\"_ _1\"></span>es in ma<span class=\"_ _1\"></span>rket prices for raw materials, equipment<span class=\"_ _4\"></span> and dev<span class=\"_ _4\"></span>elopmen<span class=\"_ _4\"></span>t in wa<span class=\"_ _4\"></span>ges. These risks a<span class=\"_ _1\"></span>re to the extent possible m<span class=\"_ _1\"></span>anag<span class=\"_ _1\"></span>ed in the bid proces<span class=\"_ _1\"></span>ses by lockin<span class=\"_ _1\"></span>g in committed p<span class=\"_ _1\"></span>rices from vendors a<span class=\"_ _1\"></span>s a basis for of<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>rs to custome<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>, or by striving to place purcha<span class=\"_ _1\"></span>se order<span class=\"_ _1\"></span>s to vendors as soon a<span class=\"_ _1\"></span>s possibl<span class=\"_ _1\"></span>e af<span class=\"_ _1\"></span>ter contract signin<span class=\"_ _1\"></span>g or through esc<span class=\"_ _1\"></span>alation clause<span class=\"_ _1\"></span>s with custome<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>. Furthe<span class=\"_ _1\"></span>rmore, th<span class=\"_ _1\"></span>e majorit<span class=\"_ _1\"></span>y of Nek<span class=\"_ _1\"></span>kar<span class=\"_ _1\"></span>\u2019<span class=\"_ _4\"></span>s long-term ser<span class=\"_ _1\"></span>vice contract<span class=\"_ _1\"></span>s with cus<span class=\"_ _1\"></span>tomers h<span class=\"_ _1\"></span>av<span class=\"_ _4\"></span>e built<span class=\"_ _4\"></span>-in clause<span class=\"_ _1\"></span>s that ensure a<span class=\"_ _1\"></span>nnual inf<span class=\"_ _1\"></span>lation adjus<span class=\"_ _1\"></span>tment<span class=\"_ _1\"></span>s that correspon<span class=\"_ _1\"></span>d to recognized consumer pri<span class=\"_ _1\"></span>ce indices or similar<span class=\"_ _4\"></span>. Nek<span class=\"_ _1\"></span>kar also ha<span class=\"_ _1\"></span>s internal proces<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>s in place to ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tively manage pr<span class=\"_ _1\"></span>ice risk, inclu<span class=\"_ _1\"></span>ding ma<span class=\"_ _1\"></span>ndator<span class=\"_ _1\"></span>y internal controls and s<span class=\"_ _1\"></span>afeguardin<span class=\"_ _1\"></span>g process<span class=\"_ _1\"></span>es for tenders<span class=\"_ _4\"></span> and con<span class=\"_ _4\"></span>tracts. As of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12, the group ha<span class=\"_ _1\"></span>d the following maturity distribution on it<span class=\"_ _1\"></span>s external cus<span class=\"_ _1\"></span>tomers:0<span class=\"_ _2\"></span>-3 3-<span class=\"_ _1\"></span>6 &gt;6 (NOK Not <span class=\"_ _45\"></span><span class=\"ls8 ws1\"> </span>months months months 1000<span class=\"_ _4\"></span>)<span class=\"_ _dd\"> </span><span class=\"ls53 ws55\">T<span class=\"_ _4\"></span>otal</span>dueover<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>eover<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>eover<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>e31.<span class=\"_ _4\"></span>12.20<span class=\"_ _4\"></span>22<span class=\"_ _103\"> </span>10<span class=\"_ _1\"></span>6 875<span class=\"_ _5e\"> </span>28 4<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>8<span class=\"_ _fe\"> </span>56 321<span class=\"_ _104\"> </span><span class=\"ls75 ws73\">-1 2<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>8<span class=\"_ _fe\"> </span></span>23<span class=\"_ _4\"></span> 31431.<span class=\"_ _4\"></span>12.20<span class=\"_ _4\"></span>21<span class=\"_ _104\"> </span>1<span class=\"_ _1\"></span>34 7<span class=\"_ _4\"></span>49<span class=\"_ _105\"> </span>85 9<span class=\"_ _1\"></span>82<span class=\"_ _57\"> </span>42<span class=\"_ _1\"></span> 0<span class=\"_ _1\"></span>99<span class=\"_ _106\"> </span><span class=\"ls2a ws29\">4 03<span class=\"_ _1\"></span>1<span class=\"_ _47\"> </span></span>2 637For accounts re<span class=\"_ _1\"></span>ceivable that are not yet due, the assessment is, based o<span class=\"_ _4\"></span>n pre<span class=\"_ _4\"></span>vious e<span class=\"_ _4\"></span>xperienc<span class=\"_ _4\"></span>e, th<span class=\"_ _4\"></span>at there is no n<span class=\"_ _1\"></span>eed to impa<span class=\"_ _1\"></span>ir the value<span class=\"_ _1\"></span>. Acc<span class=\"_ _4\"></span>ount<span class=\"_ _1\"></span>s rec<span class=\"_ _4\"></span>eivables<span class=\"_ _4\"></span> rela<span class=\"_ _4\"></span>te t<span class=\"_ _4\"></span>o independen<span class=\"_ _4\"></span>t cust<span class=\"_ _4\"></span>omers who have no pre<span class=\"_ _4\"></span>vious h<span class=\"_ _1\"></span>istor<span class=\"_ _1\"></span>y of failing to fulf<span class=\"_ _1\"></span>ill their obligations to the group. I<span class=\"_ _1\"></span>nv<span class=\"_ _4\"></span>oicing is to a large ex<span class=\"_ _1\"></span>tent carr<span class=\"_ _1\"></span>ied out in a<span class=\"_ _1\"></span>ccordance with milestone<span class=\"_ _1\"></span>-base<span class=\"_ _1\"></span>d progr<span class=\"_ _4\"></span>ess in each<span class=\"_ _4\"></span> project. The ab<span class=\"_ _1\"></span>ov<span class=\"_ _4\"></span>e tab<span class=\"_ _1\"></span>le is pres<span class=\"_ _1\"></span>ented net of bad d<span class=\"_ _1\"></span>ebt provisions. A<span class=\"_ _1\"></span>s pe<span class=\"_ _1\"></span>r 31 D<span class=\"_ _1\"></span>ecemb<span class=\"_ _1\"></span>er 202<span class=\"_ _1\"></span>2, a provision NO<span class=\"_ _1\"></span>K 13 million is inclu<span class=\"_ _1\"></span>ded d<span class=\"_ _1\"></span>ue to uncer<span class=\"_ _1\"></span>taint<span class=\"_ _1\"></span>y for payment in one proje<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>. He<span class=\"_ _1\"></span>nce, the gross a<span class=\"_ _1\"></span>mount of account<span class=\"_ _1\"></span>s receivable<span class=\"_ _1\"></span>s &gt; 6 months overdue is NO<span class=\"_ _1\"></span>K 36 million<span class=\"_ _1\"></span>.  Additional information on a<span class=\"_ _1\"></span>ccounts receivabl<span class=\"_ _1\"></span>e is available in<span class=\"_ _1\"></span> <span class=\"ls55 ws57\">No<span class=\"_ _1\"></span>te 9<span class=\"_ _1\"></span><span class=\"ls8 ws1\">. </span></span>CREDIT RI<span class=\"_ _4\"></span>SKCredit risk is the r<span class=\"_ _1\"></span>isk that a counterpar<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>y will not meet i<span class=\"_ _4\"></span>ts obliga<span class=\"_ _4\"></span>tions<span class=\"_ _4\"></span> under a financi<span class=\"_ _4\"></span>al instru<span class=\"_ _4\"></span>ment or custome<span class=\"_ _1\"></span>r contrac<span class=\"_ _1\"></span>t, lead<span class=\"_ _1\"></span>ing to a finan<span class=\"_ _1\"></span>cial loss<span class=\"_ _1\"></span>. The<span class=\"_ _1\"></span> group is expose<span class=\"_ _1\"></span>d to credit risk from its o<span class=\"_ _1\"></span>perating<span class=\"_ _1\"></span> activi<span class=\"_ _4\"></span>ties (<span class=\"_ _4\"></span>primaril<span class=\"_ _4\"></span>y for<span class=\"_ _4\"></span> trade r<span class=\"_ _4\"></span>eceiv<span class=\"_ _4\"></span>ables and c<span class=\"_ _4\"></span>ontr<span class=\"_ _4\"></span>act ass<span class=\"_ _1\"></span>ets<span class=\"_ _4\"></span>) and from it<span class=\"_ _1\"></span>s fina<span class=\"_ _1\"></span>ncing ac<span class=\"_ _1\"></span>tivities<span class=\"_ _1\"></span>, includin<span class=\"_ _1\"></span>g deposi<span class=\"_ _4\"></span>ts with<span class=\"_ _4\"></span> bank and financ<span class=\"_ _4\"></span>ial inst<span class=\"_ _4\"></span>itut<span class=\"_ _4\"></span>ions, for<span class=\"_ _4\"></span>eign ex<span class=\"_ _4\"></span>change t<span class=\"_ _4\"></span>ransactions and<span class=\"_ _4\"></span> other<span class=\"_ _4\"></span> financial<span class=\"_ _4\"></span> instruments. Credit risk is ha<span class=\"_ _1\"></span>ndle<span class=\"_ _1\"></span>d at a corporate lev<span class=\"_ _4\"></span>el. T<span class=\"_ _1\"></span>he credit risk<span class=\"_ _1\"></span> is r<span class=\"_ _4\"></span>educed t<span class=\"_ _4\"></span>hrough d<span class=\"_ _4\"></span>istribut<span class=\"_ _4\"></span>ion on<span class=\"_ _4\"></span> sev<span class=\"_ _4\"></span>eral c<span class=\"_ _4\"></span>ount<span class=\"_ _4\"></span>erparts<span class=\"_ _1\"></span>. Requirem<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>s to credit ratings hav<span class=\"_ _4\"></span>e be<span class=\"_ _1\"></span>en es<span class=\"_ _1\"></span>tablish<span class=\"_ _1\"></span>ed to<span class=\"_ _4\"></span>ward counterpar<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>, and n<span class=\"_ _1\"></span>ew customer<span class=\"_ _1\"></span>s are subjec<span class=\"_ _1\"></span>t to credit rating test. In o<span class=\"_ _1\"></span>rder to minimize the risk of losse<span class=\"_ _1\"></span>s the group ap<span class=\"_ _1\"></span>plies comp<span class=\"_ _1\"></span>rehen<span class=\"_ _1\"></span>sive use of Letters of Credit toward its custom<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>. The g<span class=\"_ _1\"></span>roup carr<span class=\"_ _1\"></span>ies out a<span class=\"_ _1\"></span>sse<span class=\"_ _1\"></span>ssm<span class=\"_ _1\"></span>ent of credit risk to the political structure<span class=\"_ _4\"></span> depending on<span class=\"_ _4\"></span> the ec<span class=\"_ _4\"></span>onomic importance<span class=\"_ _4\"></span> of the agreem<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>s base<span class=\"_ _1\"></span>d on as<span class=\"_ _1\"></span>ses<span class=\"_ _1\"></span>sme<span class=\"_ _1\"></span>nts from th<span class=\"_ _1\"></span>e OECD an<span class=\"_ _1\"></span>d other eq<span class=\"_ _1\"></span>uivalent fa<span class=\"_ _1\"></span>ctor<span class=\"_ _1\"></span>s. Maximu<span class=\"_ _1\"></span>m risk exposure is repre<span class=\"_ _1\"></span>sented by the extent of finan<span class=\"_ _1\"></span>cial ass<span class=\"_ _1\"></span>ets recogn<span class=\"_ _1\"></span>iz<span class=\"_ _4\"></span>ed in th<span class=\"_ _1\"></span>e balan<span class=\"_ _1\"></span>ce sheet. Pleas<span class=\"_ _1\"></span>e find a<span class=\"_ _1\"></span>dditional infor<span class=\"_ _1\"></span>mation in Note 19. The c<span class=\"_ _4\"></span>ount<span class=\"_ _4\"></span>erparties for<span class=\"_ _4\"></span> deriva<span class=\"_ _4\"></span>tiv<span class=\"_ _4\"></span>es and bank<span class=\"_ _4\"></span> deposits ar<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span> inv<span class=\"_ _4\"></span>es<span class=\"_ _1\"></span>tment gra<span class=\"_ _1\"></span>de rated ban<span class=\"_ _1\"></span>ks (N<span class=\"_ _1\"></span>ordea a<span class=\"_ _1\"></span>nd DN<span class=\"_ _1\"></span>B), and the<span class=\"_ _1\"></span> credit risk related to these are consid<span class=\"_ _1\"></span>ered insign<span class=\"_ _1\"></span>ifica<span class=\"_ _1\"></span>nt.LIQUIDITY RISKLiquidit<span class=\"_ _1\"></span>y risk is the ris<span class=\"_ _1\"></span>k of the group bein<span class=\"_ _1\"></span>g unabl<span class=\"_ _1\"></span>e to fulf<span class=\"_ _1\"></span>ill its fin<span class=\"_ _1\"></span>ancial ob<span class=\"_ _1\"></span>ligations as they fall d<span class=\"_ _1\"></span>ue. Liq<span class=\"_ _1\"></span>uidity<span class=\"_ _1\"></span> risk manag<span class=\"_ _1\"></span>ement im<span class=\"_ _1\"></span>plies mainta<span class=\"_ _1\"></span>ining suf<span class=\"_ _1\"></span>ficient ca<span class=\"_ _1\"></span>sh and comm<span class=\"_ _1\"></span>itted credit fa<span class=\"_ _1\"></span>cilities for the group to me<span class=\"_ _1\"></span>et obligations as th<span class=\"_ _1\"></span>ey mature for payment.<span class=\"_ _1\"></span> As of 3<span class=\"_ _1\"></span>1 De<span class=\"_ _1\"></span>cember 2<span class=\"_ _1\"></span>022, the g<span class=\"_ _1\"></span>roup\u2019<span class=\"_ _4\"></span>s credit fa<span class=\"_ _1\"></span>cilities include<span class=\"_ _4\"></span> a guarant<span class=\"_ _4\"></span>ee and der<span class=\"_ _4\"></span>ivat<span class=\"_ _4\"></span>iv<span class=\"_ _4\"></span>es facil<span class=\"_ _4\"></span>ity of<span class=\"_ _4\"></span> NOK 350 million<span class=\"_ _1\"></span>, an overdraft f<span class=\"_ _1\"></span>acility of N<span class=\"_ _1\"></span>OK 1<span class=\"_ _1\"></span>00 m<span class=\"_ _1\"></span>illion and a revolving credit facility of N<span class=\"_ _1\"></span>OK 1<span class=\"_ _1\"></span>00 millio<span class=\"_ _1\"></span>n. All facilities a<span class=\"_ _1\"></span>re with Nordea<span class=\"_ _1\"></span>. As p<span class=\"_ _1\"></span>er 3<span class=\"_ _1\"></span>1 De<span class=\"_ _1\"></span>cember 2022, th<span class=\"_ _1\"></span>e group ha<span class=\"_ _1\"></span>d drawn NOK 201 m<span class=\"_ _1\"></span>illion of the guara<span class=\"_ _1\"></span>ntee facilit<span class=\"_ _1\"></span>y<span class=\"_ _4\"></span>. No amo<span class=\"_ _1\"></span>unt has b<span class=\"_ _1\"></span>een dr<span class=\"_ _1\"></span>awn on the ov<span class=\"_ _4\"></span>erdraf<span class=\"_ _1\"></span>t an<span class=\"_ _1\"></span>d the revolving credit facility.The group i<span class=\"_ _1\"></span>s continuously focu<span class=\"_ _1\"></span>sing on ef<span class=\"_ _1\"></span>ficie<span class=\"_ _1\"></span>nt management o<span class=\"_ _4\"></span>f w<span class=\"_ _4\"></span>orking cap<span class=\"_ _4\"></span>ital in<span class=\"_ _4\"></span> order t<span class=\"_ _4\"></span>o opt<span class=\"_ _4\"></span>imi<span class=\"_ _4\"></span>ze cash f<span class=\"_ _1\"></span>low from oper<span class=\"_ _1\"></span>ations. T<span class=\"_ _1\"></span>he group ha<span class=\"_ _1\"></span>s es<span class=\"_ _1\"></span>tablish<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span> a joi<span class=\"_ _4\"></span>nt cash poo<span class=\"_ _4\"></span>l arrangement<span class=\"_ _4\"></span> that<span class=\"_ _4\"></span> includes Nekkar ASA<span class=\"_ _2\"></span>, S<span class=\"_ _4\"></span>yncrolif<span class=\"_ _1\"></span>t A<span class=\"_ _1\"></span>S and N<span class=\"_ _1\"></span>ekkar S<span class=\"_ _1\"></span>kyWalker Onsh<span class=\"_ _1\"></span>ore AS<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> The cash pool<span class=\"_ _4\"></span> arrangement<span class=\"_ _4\"></span> impro<span class=\"_ _4\"></span>ves<span class=\"_ _4\"></span> acc<span class=\"_ _4\"></span>essibili<span class=\"_ _4\"></span>ty and flexibility in th<span class=\"_ _1\"></span>e mana<span class=\"_ _1\"></span>geme<span class=\"_ _1\"></span>nt of liquidit<span class=\"_ _1\"></span>y fun<span class=\"_ _1\"></span>ds.<span class=\"_ _1\"></span>  The group\u2019s liquidity d<span class=\"_ _1\"></span>ev<span class=\"_ _4\"></span>elop<span class=\"_ _1\"></span>ment is continu<span class=\"_ _1\"></span>ously monitored ba<span class=\"_ _1\"></span>sed on liq<span class=\"_ _1\"></span>uidity fo<span class=\"_ _1\"></span>recas<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s from the Bus<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>ess<span class=\"_ _4\"></span> uni<span class=\"_ _4\"></span>ts.The group\u2019s strategy is always t<span class=\"_ _4\"></span>o have sufficie<span class=\"_ _1\"></span>nt cash reser<span class=\"_ _1\"></span>ves or cre<span class=\"_ _1\"></span>dit facilities available to be ab<span class=\"_ _1\"></span>le to finance<span class=\"_ _4\"></span> its operat<span class=\"_ _4\"></span>ions and<span class=\"_ _4\"></span> inv<span class=\"_ _4\"></span>estments.CLIMA<span class=\"_ _4\"></span>TE RISKNekkar de<span class=\"_ _4\"></span>vel<span class=\"_ _4\"></span>ops dig<span class=\"_ _4\"></span>italis<span class=\"_ _4\"></span>ed impact tech<span class=\"_ _4\"></span>nologies t<span class=\"_ _4\"></span>hat aim to unlock cus<span class=\"_ _1\"></span>tomer val<span class=\"_ _1\"></span>ue, inclu<span class=\"_ _1\"></span>ding red<span class=\"_ _1\"></span>uctio<span class=\"_ _1\"></span>n of en<span class=\"_ _4\"></span>vi<span class=\"_ _4\"></span>ronmental<span class=\"_ _4\"></span> foot<span class=\"_ _4\"></span>print<span class=\"_ _4\"></span> and CO<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>-emissions, in nume<span class=\"_ _1\"></span>rous indus<span class=\"_ _1\"></span>tries includ<span class=\"_ _1\"></span>ing renewables<span class=\"_ _1\"></span>, aquacult<span class=\"_ _4\"></span>ure, s<span class=\"_ _4\"></span>hipping<span class=\"_ _4\"></span> and offshore ener<span class=\"_ _4\"></span>gy<span class=\"_ _4\"></span>. As such<span class=\"_ _1\"></span>, climate change repre<span class=\"_ _1\"></span>sent<span class=\"_ _1\"></span>s both a risk an<span class=\"_ _1\"></span>d an opportunity f<span class=\"_ _4\"></span>or Nekkar<span class=\"_ _5\"></span>. Nekkar c<span class=\"_ _4\"></span>onsiders i<span class=\"_ _4\"></span>ts main climate risks to be as<span class=\"_ _1\"></span>sociated with the glob<span class=\"_ _1\"></span>al ambit<span class=\"_ _4\"></span>ion/implemen<span class=\"_ _4\"></span>tatio<span class=\"_ _4\"></span>n gap fo<span class=\"_ _4\"></span>r the t<span class=\"_ _4\"></span>ransit<span class=\"_ _4\"></span>ion t<span class=\"_ _4\"></span>o more renewable e<span class=\"_ _1\"></span>nergy, as w<span class=\"_ _4\"></span>ell as clim<span class=\"_ _1\"></span>ate policy and ta<span class=\"_ _1\"></span>xation change<span class=\"_ _1\"></span>s that could limit or de<span class=\"_ _1\"></span>lay the ado<span class=\"_ _1\"></span>ption of Nekkar<span class=\"_ _1\"></span>\u2019s new t<span class=\"_ _4\"></span>ech<span class=\"_ _1\"></span>nolog<span class=\"_ _1\"></span>ies that are enab<span class=\"_ _1\"></span>lers to redu<span class=\"_ _1\"></span>ce the carb<span class=\"_ _1\"></span>on footprint in the indus<span class=\"_ _1\"></span>tries the com<span class=\"_ _1\"></span>pany ope<span class=\"_ _1\"></span>rates. Th<span class=\"_ _1\"></span>is applie<span class=\"_ _1\"></span>s to both the r<span class=\"_ _4\"></span>enew<span class=\"_ _4\"></span>ables and aquacul<span class=\"_ _4\"></span>ture<span class=\"_ _4\"></span> industri<span class=\"_ _4\"></span>es<span class=\"_ _1\"></span>.  The ta<span class=\"_ _1\"></span>ble be<span class=\"_ _1\"></span>low giv<span class=\"_ _4\"></span>es a<span class=\"_ _1\"></span>n ov<span class=\"_ _4\"></span>er<span class=\"_ _1\"></span>view of the struc<span class=\"_ _1\"></span>ture of maturit<span class=\"_ _1\"></span>y of the group\u2019s financial ob<span class=\"_ _1\"></span>ligations:  Remaining per<span class=\"_ _4\"></span>iod:202<span class=\"_ _1\"></span>2<span class=\"_ _fb\"> </span><span class=\"ls2d ws1\">&lt; 6 mon<span class=\"_ _1\"></span>ths<span class=\"_ _e7\"> </span></span>6<span class=\"_ _1\"></span>-12<span class=\"_ _1\"></span> m<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>s<span class=\"_ _49\"> </span>1-5 y<span class=\"_ _4\"></span>ears<span class=\"_ _e0\"> </span>&gt; 5 years<span class=\"_ _25\"> </span><span class=\"ls53 ws55\">T<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>tal</span>LONG-<span class=\"_ _5\"></span>TERM FI<span class=\"_ _4\"></span>NANCIAL<span class=\"_ _4\"></span> OBLICA<span class=\"_ _5\"></span>TIONS:Interes<span class=\"_ _1\"></span>t<span class=\"_ _4\"></span>-bea<span class=\"_ _1\"></span>ring no<span class=\"_ _1\"></span>n-c<span class=\"_ _1\"></span>urrent lia<span class=\"_ _1\"></span>bilities<span class=\"_ _107\"> </span>-<span class=\"_ _108\"> </span>-<span class=\"_ _92\"> </span>-<span class=\"_ _92\"> </span>-<span class=\"_ _ac\"> </span>-CURRENT<span class=\"_ _4\"></span> FINANCI<span class=\"_ _4\"></span>AL OBLI<span class=\"_ _4\"></span>GA<span class=\"_ _5\"></span>TIONS:Firs<span class=\"_ _1\"></span>t yea<span class=\"_ _1\"></span>r\u2019s ins<span class=\"_ _1\"></span>tal<span class=\"_ _1\"></span>lme<span class=\"_ _1\"></span>nts o<span class=\"_ _1\"></span>n no<span class=\"_ _1\"></span>n-c<span class=\"_ _1\"></span>urre<span class=\"_ _1\"></span>nt liab<span class=\"_ _1\"></span>ilities<span class=\"_ _109\"> </span>-<span class=\"_ _be\"> </span>1 5<span class=\"_ _1\"></span>49<span class=\"_ _ac\"> </span>-<span class=\"_ _92\"> </span>-<span class=\"_ _92\"> </span>-FX-derivatives<span class=\"_ _10a\"> </span>3 98<span class=\"_ _1\"></span>8<span class=\"_ _108\"> </span>-<span class=\"_ _de\"> </span>3 2<span class=\"_ _1\"></span>10<span class=\"_ _ac\"> </span>-<span class=\"_ _37\"> </span>7 19<span class=\"_ _1\"></span>8Prep<span class=\"_ _1\"></span>aymen<span class=\"_ _1\"></span>ts fo<span class=\"_ _1\"></span>r cus<span class=\"_ _1\"></span>tome<span class=\"_ _1\"></span>rs<span class=\"_ _10b\"> </span><span class=\"ls7d ws79\">42 41<span class=\"_ _1\"></span>8<span class=\"_ _108\"> </span></span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _92\"> </span>-<span class=\"_ _10c\"> </span><span class=\"ls7d ws79\">42 41<span class=\"_ _1\"></span>8</span>Account<span class=\"_ _1\"></span>s payab<span class=\"_ _1\"></span>le an<span class=\"_ _1\"></span>d othe<span class=\"_ _1\"></span>r curre<span class=\"_ _1\"></span>nt liab<span class=\"_ _1\"></span>ilitie<span class=\"_ _1\"></span>s<span class=\"_ _bc\"> </span><span class=\"ls2a ws29\">103<span class=\"_ _1\"></span> 39<span class=\"_ _1\"></span>0<span class=\"_ _108\"> </span></span>-<span class=\"_ _92\"> </span>-<span class=\"_ _92\"> </span>-<span class=\"_ _10d\"> </span><span class=\"ls2a ws29\">103 3<span class=\"_ _1\"></span>90</span>T<span class=\"_ _4\"></span>otal fin<span class=\"_ _1\"></span>anc<span class=\"_ _1\"></span>ial ob<span class=\"_ _1\"></span>ligatio<span class=\"_ _1\"></span>ns<span class=\"_ _10e\"> </span>149 79<span class=\"_ _1\"></span>6<span class=\"_ _108\"> </span>-<span class=\"_ _de\"> </span>3 21<span class=\"_ _1\"></span>0<span class=\"_ _92\"> </span>-<span class=\"_ _3d\"> </span>1<span class=\"_ _1\"></span>53 0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6202<span class=\"_ _1\"></span>1<span class=\"_ _10f\"> </span><span class=\"ls2d ws1\">&lt; 6 mo<span class=\"_ _1\"></span>nth<span class=\"_ _1\"></span>s<span class=\"_ _104\"> </span></span>6<span class=\"_ _2\"></span>-12<span class=\"_ _1\"></span> m<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>th<span class=\"_ _1\"></span>s<span class=\"_ _49\"> </span>1-5 y<span class=\"_ _4\"></span>ears<span class=\"_ _e0\"> </span>&gt; 5 year<span class=\"_ _1\"></span>s<span class=\"_ _25\"> </span><span class=\"ls53 ws55\">T<span class=\"_ _5\"></span>otal</span>LONG-<span class=\"_ _5\"></span>TERM FI<span class=\"_ _4\"></span>NANCIAL<span class=\"_ _4\"></span> OBLICA<span class=\"_ _5\"></span>TIONS:Interes<span class=\"_ _1\"></span>t<span class=\"_ _4\"></span>-bea<span class=\"_ _1\"></span>ring no<span class=\"_ _1\"></span>n-c<span class=\"_ _1\"></span>urrent lia<span class=\"_ _1\"></span>bilities<span class=\"_ _107\"> </span>-<span class=\"_ _108\"> </span>-<span class=\"_ _92\"> </span>-<span class=\"_ _92\"> </span>-<span class=\"_ _ac\"> </span>-CURRENT<span class=\"_ _4\"></span> FINANCI<span class=\"_ _4\"></span>AL OBLI<span class=\"_ _4\"></span>GA<span class=\"_ _5\"></span>TIONS:Firs<span class=\"_ _1\"></span>t yea<span class=\"_ _1\"></span>r\u2019s ins<span class=\"_ _1\"></span>tal<span class=\"_ _1\"></span>lme<span class=\"_ _1\"></span>nts o<span class=\"_ _1\"></span>n no<span class=\"_ _1\"></span>n-c<span class=\"_ _1\"></span>urre<span class=\"_ _1\"></span>nt liab<span class=\"_ _1\"></span>ilities<span class=\"_ _109\"> </span>-<span class=\"_ _108\"> </span>-<span class=\"_ _92\"> </span>-<span class=\"_ _92\"> </span>-<span class=\"_ _ac\"> </span>-FX-derivatives<span class=\"_ _110\"> </span><span class=\"ls8 ws1\">2 567<span class=\"_ _108\"> </span>-<span class=\"_ _111\"> </span>1 40<span class=\"_ _1\"></span>4<span class=\"_ _92\"> </span>-<span class=\"_ _25\"> </span><span class=\"ls2d ws2c\">3 97<span class=\"_ _1\"></span>1</span></span>Prep<span class=\"_ _1\"></span>aymen<span class=\"_ _1\"></span>ts fo<span class=\"_ _1\"></span>r cus<span class=\"_ _1\"></span>tome<span class=\"_ _1\"></span>rs<span class=\"_ _112\"> </span>-<span class=\"_ _113\"> </span>29 45<span class=\"_ _1\"></span>6<span class=\"_ _92\"> </span>-<span class=\"_ _92\"> </span>-<span class=\"_ _58\"> </span>2<span class=\"_ _1\"></span>9 456Account<span class=\"_ _1\"></span>s payab<span class=\"_ _1\"></span>le an<span class=\"_ _1\"></span>d othe<span class=\"_ _1\"></span>r curre<span class=\"_ _1\"></span>nt liab<span class=\"_ _1\"></span>ilitie<span class=\"_ _1\"></span>s<span class=\"_ _eb\"> </span>9<span class=\"_ _1\"></span>6 82<span class=\"_ _1\"></span>5<span class=\"_ _108\"> </span>-<span class=\"_ _92\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _58\"> </span>9<span class=\"_ _1\"></span>6 82<span class=\"_ _1\"></span>5T<span class=\"_ _4\"></span>otal fin<span class=\"_ _1\"></span>anc<span class=\"_ _1\"></span>ial ob<span class=\"_ _1\"></span>ligatio<span class=\"_ _1\"></span>ns<span class=\"_ _114\"> </span>99 392<span class=\"_ _113\"> </span>2<span class=\"_ _1\"></span>9 45<span class=\"_ _1\"></span>6<span class=\"_ _21\"> </span>1 40<span class=\"_ _1\"></span>4<span class=\"_ _92\"> </span>-<span class=\"_ _dc\"> </span>13<span class=\"_ _1\"></span>0 25<span class=\"_ _1\"></span>3Nek<span class=\"_ _1\"></span>kar<span class=\"_ _1\"></span>\u2019<span class=\"_ _4\"></span>s exposure to the oil and ga<span class=\"_ _1\"></span>s indu<span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>y is limited today<span class=\"_ _5\"></span>, b<span class=\"_ _1\"></span>ut could grow in the coming years<span class=\"_ _1\"></span>. The offshore e<span class=\"_ _4\"></span>nergy indust<span class=\"_ _4\"></span>ry has been ident<span class=\"_ _4\"></span>ified as high risk by the T<span class=\"_ _4\"></span>ask Force on Climat<span class=\"_ _4\"></span>e-<span class=\"_ _1\"></span>Related Financia<span class=\"_ _1\"></span>l Disclosure<span class=\"_ _1\"></span>s, a<span class=\"_ _1\"></span>nd the ind<span class=\"_ _1\"></span>ustr<span class=\"_ _1\"></span>y is un<span class=\"_ _1\"></span>der pres<span class=\"_ _1\"></span>sure to reduce its emi<span class=\"_ _1\"></span>ssion<span class=\"_ _1\"></span>s. Altho<span class=\"_ _1\"></span>ugh the Ukraine w<span class=\"_ _4\"></span>ar and associ<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>ed energy s<span class=\"_ _4\"></span>hortage in Europe is likely to result in heavy investme<span class=\"_ _1\"></span>nts in the off<span class=\"_ _1\"></span>sho<span class=\"_ _1\"></span>re energy in<span class=\"_ _1\"></span>dus<span class=\"_ _1\"></span>try in th<span class=\"_ _1\"></span>e coming years<span class=\"_ _1\"></span>, there is a long term risk of de<span class=\"_ _1\"></span>clining investment in up<span class=\"_ _1\"></span>stream oil and ga<span class=\"_ _1\"></span>s. H<span class=\"_ _1\"></span>owe<span class=\"_ _4\"></span>ver<span class=\"_ _4\"></span>, the soft<span class=\"_ _1\"></span>ware and techn<span class=\"_ _1\"></span>ologie<span class=\"_ _1\"></span>s tha<span class=\"_ _4\"></span>t Nekkar deli<span class=\"_ _4\"></span>vers<span class=\"_ _4\"></span> are capable o<span class=\"_ _4\"></span>f si<span class=\"_ _4\"></span>gnificant<span class=\"_ _4\"></span>ly reducing d<span class=\"_ _1\"></span>rilling time an<span class=\"_ _1\"></span>d amou<span class=\"_ _1\"></span>nt of perso<span class=\"_ _1\"></span>nnel requir<span class=\"_ _4\"></span>ed offshore,<span class=\"_ _4\"></span> thereb<span class=\"_ _4\"></span>y sub<span class=\"_ _4\"></span>stantia<span class=\"_ _4\"></span>lly r<span class=\"_ _4\"></span>educing t<span class=\"_ _4\"></span>he carb<span class=\"_ _1\"></span>on footprint as<span class=\"_ _1\"></span>sociated with this typ<span class=\"_ _1\"></span>e of off<span class=\"_ _1\"></span>shore oper<span class=\"_ _1\"></span>ations. A<span class=\"_ _1\"></span>s such<span class=\"_ _1\"></span>, climate-related risk<span class=\"_ _1\"></span>s also repr<span class=\"_ _4\"></span>esents an opportunity f<span class=\"_ _4\"></span>or Nekkar<span class=\"_ _5\"></span>.  The en<span class=\"_ _1\"></span>ergy tran<span class=\"_ _1\"></span>sition may shor<span class=\"_ _1\"></span>ten the expec<span class=\"_ _1\"></span>ted usefu<span class=\"_ _1\"></span>l lives of oil and gas related as<span class=\"_ _1\"></span>sets<span class=\"_ _1\"></span>, which h<span class=\"_ _1\"></span>as the po<span class=\"_ _4\"></span>ten<span class=\"_ _4\"></span>tial<span class=\"_ _4\"></span> to ac<span class=\"_ _4\"></span>cel<span class=\"_ _4\"></span>erat<span class=\"_ _4\"></span>e deprec<span class=\"_ _4\"></span>iat<span class=\"_ _4\"></span>ion char<span class=\"_ _4\"></span>ges. How<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>er<span class=\"_ _5\"></span>, Nekkar is pr<span class=\"_ _4\"></span>imarily<span class=\"_ _4\"></span> a software<span class=\"_ _4\"></span> supplier<span class=\"_ _4\"></span> to the oil and gas in<span class=\"_ _1\"></span>dus<span class=\"_ _1\"></span>try, which means that the company doe<span class=\"_ _1\"></span>s not expec<span class=\"_ _1\"></span>t as<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>ssme<span class=\"_ _1\"></span>nt of effe<span class=\"_ _1\"></span>ct o<span class=\"_ _1\"></span>n usefu<span class=\"_ _1\"></span>l lives to ha<span class=\"_ _4\"></span>ve significant a<span class=\"_ _1\"></span>ccounting impac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>. Another clim<span class=\"_ _1\"></span>ate risk is the increase in th<span class=\"_ _1\"></span>e frequ<span class=\"_ _1\"></span>enc<span class=\"_ _1\"></span>y and intensit<span class=\"_ _1\"></span>y of extreme weather events<span class=\"_ _1\"></span>. A<span class=\"_ _1\"></span>s the large ma<span class=\"_ _1\"></span>jority of N<span class=\"_ _1\"></span>ekkar<span class=\"_ _1\"></span>\u2019s operations is b<span class=\"_ _1\"></span>ased in Nor<span class=\"_ _1\"></span>way<span class=\"_ _4\"></span>, this expect<span class=\"_ _1\"></span>ation is not as<span class=\"_ _1\"></span>ses<span class=\"_ _1\"></span>sed to lead to any effec<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s on expec<span class=\"_ _1\"></span>ted usef<span class=\"_ _1\"></span>ul econo<span class=\"_ _1\"></span>mic life of property<span class=\"_ _4\"></span>, plan<span class=\"_ _4\"></span>t and equi<span class=\"_ _4\"></span>pment. How<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>er<span class=\"_ _5\"></span>, extreme<span class=\"_ _4\"></span> weather could result in de<span class=\"_ _1\"></span>lay<span class=\"_ _4\"></span>ed p<span class=\"_ _1\"></span>roject p<span class=\"_ _1\"></span>rogres<span class=\"_ _1\"></span>s, for example for ins<span class=\"_ _1\"></span>tallation of shiplif<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s in pa<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>s of the world that are more exposed to extrem<span class=\"_ _1\"></span>e weather<span class=\"_ _4\"></span>. This c<span class=\"_ _4\"></span>ould po<span class=\"_ _4\"></span>ten<span class=\"_ _4\"></span>tial<span class=\"_ _4\"></span>ly mean t<span class=\"_ _4\"></span>hat r<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>enue and mar<span class=\"_ _4\"></span>gin recognition could be d<span class=\"_ _1\"></span>elayed in such projec<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>. N<span class=\"_ _1\"></span>ekkar has not<span class=\"_ _4\"></span> experi<span class=\"_ _4\"></span>enced an<span class=\"_ _4\"></span>y dela<span class=\"_ _4\"></span>ys<span class=\"_ _4\"></span> caused by<span class=\"_ _4\"></span> extr<span class=\"_ _4\"></span>eme weather events during 202<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>. Overall, it is N<span class=\"_ _1\"></span>ekkar<span class=\"_ _1\"></span>\u2019s vie<span class=\"_ _4\"></span>w that the comp<span class=\"_ _1\"></span>any is well positioned to profit from a strong<span class=\"_ _1\"></span>er focus o<span class=\"_ _1\"></span>n reducing e<span class=\"_ _1\"></span>missio<span class=\"_ _1\"></span>ns from the i<span class=\"_ _1\"></span>ndus<span class=\"_ _1\"></span>tries the com<span class=\"_ _1\"></span>pany oper<span class=\"_ _1\"></span>ates within, and that the<span class=\"_ _1\"></span>re are more positive busine<span class=\"_ _1\"></span>ss o<span class=\"_ _1\"></span>ppor<span class=\"_ _1\"></span>tun<span class=\"_ _1\"></span>ities than ne<span class=\"_ _1\"></span>gative risks ass<span class=\"_ _1\"></span>ociated with stronger in<span class=\"_ _1\"></span>dus<span class=\"_ _1\"></span>try ef<span class=\"_ _1\"></span>for<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s on red<span class=\"_ _1\"></span>ucing emi<span class=\"_ _1\"></span>ssions and comb<span class=\"_ _1\"></span>ating climate change. Nekkar has c<span class=\"_ _4\"></span>onsider<span class=\"_ _4\"></span>ed the<span class=\"_ _4\"></span> impact of c<span class=\"_ _4\"></span>limat<span class=\"_ _4\"></span>e chan<span class=\"_ _4\"></span>ge on going concer<span class=\"_ _1\"></span>n. Ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tive asses<span class=\"_ _1\"></span>sment a<span class=\"_ _1\"></span>nd ana<span class=\"_ _1\"></span>lysis of climate-related risks an<span class=\"_ _1\"></span>d oppo<span class=\"_ _1\"></span>rtu<span class=\"_ _1\"></span>nities is vital to understand the po<span class=\"_ _4\"></span>ten<span class=\"_ _4\"></span>tial<span class=\"_ _4\"></span> impacts of cl<span class=\"_ _4\"></span>imat<span class=\"_ _4\"></span>e-rel<span class=\"_ _4\"></span>ated<span class=\"_ _4\"></span> risks o<span class=\"_ _1\"></span>n ass<span class=\"_ _1\"></span>et valuations<span class=\"_ _1\"></span>, rev<span class=\"_ _4\"></span>enue a<span class=\"_ _1\"></span>nd investment requir<span class=\"_ _4\"></span>ements. For 20<span class=\"_ _4\"></span>23, Nekkar has ther<span class=\"_ _4\"></span>efor<span class=\"_ _4\"></span>e defin<span class=\"_ _1\"></span>ed an obje<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>tive t<span class=\"_ _4\"></span>o conduc<span class=\"_ _1\"></span>t a detail<span class=\"_ _1\"></span>ed climate risk analysis a<span class=\"_ _1\"></span>nd set ca<span class=\"_ _1\"></span>rbon fo<span class=\"_ _1\"></span>otprint reduc<span class=\"_ _1\"></span>tion goa<span class=\"_ _1\"></span>ls for the compa<span class=\"_ _1\"></span>ny<span class=\"_ _4\"></span>. from l<span class=\"_ _4\"></span>aws, ru<span class=\"_ _4\"></span>les and generall<span class=\"_ _4\"></span>y acc<span class=\"_ _4\"></span>ept<span class=\"_ _4\"></span>ed princ<span class=\"_ _4\"></span>iples f<span class=\"_ _4\"></span>or busine<span class=\"_ _1\"></span>ss con<span class=\"_ _1\"></span>duc<span class=\"_ _1\"></span>t. O<span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>ational risk aris<span class=\"_ _1\"></span>es in all of the group<span class=\"_ _4\"></span>\u2019<span class=\"_ _4\"></span>s business ar<span class=\"_ _4\"></span>eas. The group\u2019s deliveries are prim<span class=\"_ _1\"></span>arily orga<span class=\"_ _1\"></span>nized in the form of projec<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>. Th<span class=\"_ _1\"></span>e group continuou<span class=\"_ _1\"></span>sly strives to impro<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>e opera<span class=\"_ _4\"></span>tions and<span class=\"_ _4\"></span> projects implemen<span class=\"_ _4\"></span>tati<span class=\"_ _4\"></span>on. This further i<span class=\"_ _4\"></span>ncludes opera<span class=\"_ _4\"></span>tional<span class=\"_ _4\"></span> and financi<span class=\"_ _4\"></span>al qualific<span class=\"_ _1\"></span>ation of major sub<span class=\"_ _1\"></span>-supp<span class=\"_ _1\"></span>liers in ord<span class=\"_ _1\"></span>er to reduce completion risk in the projec<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>. The group h<span class=\"_ _1\"></span>andl<span class=\"_ _1\"></span>e operation<span class=\"_ _1\"></span>al risk so that a ba<span class=\"_ _1\"></span>lance is reache<span class=\"_ _1\"></span>d betwee<span class=\"_ _1\"></span>n av<span class=\"_ _4\"></span>oiding e<span class=\"_ _1\"></span>conomic los<span class=\"_ _1\"></span>s or dam<span class=\"_ _1\"></span>age to the group\u2019<span class=\"_ _4\"></span>s reputation<span class=\"_ _1\"></span>, gen<span class=\"_ _1\"></span>eral cost ef<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>ctivene<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>, and to av<span class=\"_ _4\"></span>oid control routines that limit initiative and creativ<span class=\"_ _1\"></span>ity. The resp<span class=\"_ _1\"></span>onsibilit<span class=\"_ _1\"></span>y to dev<span class=\"_ _4\"></span>elop a<span class=\"_ _1\"></span>nd impl<span class=\"_ _1\"></span>ement controls design<span class=\"_ _1\"></span>ed to hand<span class=\"_ _1\"></span>le ope<span class=\"_ _1\"></span>rational risk is allo<span class=\"_ _1\"></span>cated to the top manag<span class=\"_ _1\"></span>eme<span class=\"_ _1\"></span>nt within each bu<span class=\"_ _1\"></span>sines<span class=\"_ _1\"></span>s area<span class=\"_ _1\"></span>. This respon<span class=\"_ _1\"></span>sibility is sup<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>ted by developing the ov<span class=\"_ _4\"></span>era<span class=\"_ _1\"></span>ll group<span class=\"_ _4\"></span> standard f<span class=\"_ _4\"></span>or management o<span class=\"_ _4\"></span>f opera<span class=\"_ _4\"></span>tional<span class=\"_ _4\"></span> risk in var<span class=\"_ _4\"></span>ious ar<span class=\"_ _4\"></span>eas. 3.<span class=\"_ _2\"></span>2 ES<span class=\"_ _1\"></span>TI<span class=\"_ _1\"></span>MA<span class=\"_ _4\"></span>TI<span class=\"_ _1\"></span>ON O<span class=\"_ _1\"></span>F F<span class=\"_ _4\"></span>AI<span class=\"_ _1\"></span>R V<span class=\"_ _4\"></span>ALU<span class=\"_ _1\"></span>EF<span class=\"_ _4\"></span>air value of f<span class=\"_ _1\"></span>inancia<span class=\"_ _1\"></span>l instru<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>s trade<span class=\"_ _1\"></span>d in an ac<span class=\"_ _1\"></span>tive market are base<span class=\"_ _1\"></span>d on the ma<span class=\"_ _1\"></span>rket value on the ba<span class=\"_ _1\"></span>lance sheet date. The g<span class=\"_ _1\"></span>roup has n<span class=\"_ _1\"></span>on such items in the financia<span class=\"_ _4\"></span>l stat<span class=\"_ _4\"></span>ement. F<span class=\"_ _4\"></span>air value of f<span class=\"_ _1\"></span>inancia<span class=\"_ _1\"></span>l instru<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>s not trade<span class=\"_ _1\"></span>d in an ac<span class=\"_ _1\"></span>tive market is estimated using valuation techn<span class=\"_ _1\"></span>ique<span class=\"_ _1\"></span>s (primarily discounted f<span class=\"_ _1\"></span>uture prospec<span class=\"_ _1\"></span>tiv<span class=\"_ _4\"></span>e cash f<span class=\"_ _1\"></span>lows<span class=\"_ _5\"></span>) or other relevant information for giving a b<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>t estim<span class=\"_ _1\"></span>ate o<span class=\"_ _4\"></span>f fair va<span class=\"_ _1\"></span>lue on the b<span class=\"_ _1\"></span>alan<span class=\"_ _1\"></span>ce sheet date. Exam<span class=\"_ _1\"></span>ples of this a<span class=\"_ _1\"></span>re forward contrac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s in foreign currencie<span class=\"_ _1\"></span>s where f<span class=\"_ _1\"></span>air value a<span class=\"_ _1\"></span>re calculated by using the chan<span class=\"_ _1\"></span>ge in the cur<span class=\"_ _1\"></span>rency o<span class=\"_ _1\"></span>n the bala<span class=\"_ _1\"></span>nce sheet date.F<span class=\"_ _4\"></span>air value of drawings/techn<span class=\"_ _1\"></span>ology a<span class=\"_ _1\"></span>cquired in a busine<span class=\"_ _1\"></span>ss com<span class=\"_ _1\"></span>bination is determine<span class=\"_ _1\"></span>d using the relief of ro<span class=\"_ _4\"></span>yalty m<span class=\"_ _1\"></span>ethod<span class=\"_ _1\"></span>. The valuation is b<span class=\"_ _1\"></span>ase<span class=\"_ _1\"></span>d on the concept that if the company owns a technolo<span class=\"_ _1\"></span>gy<span class=\"_ _4\"></span>, it does n<span class=\"_ _1\"></span>ot hav<span class=\"_ _4\"></span>e to rent, and is th<span class=\"_ _1\"></span>en relieved from paying a ro<span class=\"_ _4\"></span>yalt<span class=\"_ _1\"></span>y<span class=\"_ _4\"></span>. The fa<span class=\"_ _1\"></span>ir value of other inta<span class=\"_ _1\"></span>ngible a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s is ba<span class=\"_ _1\"></span>sed on the discounted ca<span class=\"_ _1\"></span>sh flows expec<span class=\"_ _1\"></span>ted to be derived from the us<span class=\"_ _1\"></span>e and eventual sale of the a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>.OPERA<span class=\"_ _4\"></span>TIONAL RISKOpe<span class=\"_ _1\"></span>rational risk is th<span class=\"_ _1\"></span>e risk of direc<span class=\"_ _1\"></span>t or indirec<span class=\"_ _1\"></span>t los<span class=\"_ _1\"></span>ses as a result of a whol<span class=\"_ _1\"></span>e range of c<span class=\"_ _1\"></span>ause<span class=\"_ _1\"></span>s related to the gr<span class=\"_ _4\"></span>oup\u2019<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> processes, personnel, t<span class=\"_ _4\"></span>echnology<span class=\"_ _4\"></span> and infras<span class=\"_ _1\"></span>truc<span class=\"_ _1\"></span>ture, as well as ex<span class=\"_ _1\"></span>ternal fa<span class=\"_ _1\"></span>ctor<span class=\"_ _1\"></span>s besid<span class=\"_ _1\"></span>es of credit risk<span class=\"_ _1\"></span>, market risk and liq<span class=\"_ _1\"></span>uidity r<span class=\"_ _1\"></span>isk that follow b<span class=\"_ _5\"></span>) Assum<span class=\"_ _1\"></span>pti<span class=\"_ _4\"></span>ons and esti<span class=\"_ _4\"></span>mation<span class=\"_ _4\"></span> uncertainti<span class=\"_ _4\"></span>esInformation about a<span class=\"_ _1\"></span>ssumptions a<span class=\"_ _1\"></span>nd es<span class=\"_ _1\"></span>timation uncer<span class=\"_ _1\"></span>tainties th<span class=\"_ _1\"></span>at hav<span class=\"_ _4\"></span>e a risk of resulting in a material adjus<span class=\"_ _1\"></span>tment to the ca<span class=\"_ _1\"></span>rr<span class=\"_ _1\"></span>ying amo<span class=\"_ _1\"></span>unts of a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s and liabilities within the year en<span class=\"_ _1\"></span>ding 3<span class=\"_ _1\"></span>1 Decem<span class=\"_ _1\"></span>ber 202<span class=\"_ _1\"></span>2 is includ<span class=\"_ _1\"></span>ed bel<span class=\"_ _1\"></span>ow and in respe<span class=\"_ _1\"></span>ctive notes:\u2022 <span class=\"_ _44\"> </span>Impa<span class=\"_ _1\"></span>irment tes<span class=\"_ _1\"></span>t of intangib<span class=\"_ _1\"></span>le ass<span class=\"_ _1\"></span>ets an<span class=\"_ _1\"></span>d goo<span class=\"_ _1\"></span>dwill: ke<span class=\"_ _4\"></span>y assump<span class=\"_ _4\"></span>tions<span class=\"_ _4\"></span> underlyi<span class=\"_ _4\"></span>ng rec<span class=\"_ _4\"></span>ov<span class=\"_ _4\"></span>erable<span class=\"_ _4\"></span> amounts. For fur<span class=\"_ _1\"></span>the<span class=\"_ _1\"></span>r des<span class=\"_ _1\"></span>cription of assum<span class=\"_ _1\"></span>ptions and estim<span class=\"_ _1\"></span>ation uncer<span class=\"_ _1\"></span>tainties<span class=\"_ _1\"></span>, ple<span class=\"_ _1\"></span>ase se<span class=\"_ _1\"></span>e Note 7<span class=\"_ _5\"></span>.\u2022 <span class=\"_ _44\"> </span><span class=\"ls35 ws35\">Re<span class=\"_ _4\"></span>venue<span class=\"_ _4\"></span> recogn<span class=\"_ _4\"></span>iti<span class=\"_ _4\"></span>on of c<span class=\"_ _4\"></span>onstructi<span class=\"_ _4\"></span>on con<span class=\"_ _4\"></span>tracts: </span>Rec<span class=\"_ _4\"></span>ogniti<span class=\"_ _4\"></span>on of<span class=\"_ _4\"></span> re<span class=\"_ _4\"></span>venue fr<span class=\"_ _4\"></span>om c<span class=\"_ _4\"></span>onstruction contract<span class=\"_ _1\"></span>s is do<span class=\"_ _1\"></span>ne in accordance with the percentag<span class=\"_ _1\"></span>e of completion method<span class=\"_ _1\"></span>, ref. IFRS 15. The as<span class=\"_ _1\"></span>ses<span class=\"_ _1\"></span>sme<span class=\"_ _1\"></span>nt of project cos<span class=\"_ _1\"></span>ts is b<span class=\"_ _1\"></span>ased o<span class=\"_ _1\"></span>n several estimates an<span class=\"_ _1\"></span>d ass<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>sment<span class=\"_ _1\"></span>s, e<span class=\"_ _1\"></span>ach which ha<span class=\"_ _4\"></span>ve an<span class=\"_ _4\"></span> inherent<span class=\"_ _4\"></span> uncertainty<span class=\"_ _5\"></span>. The perc<span class=\"_ _4\"></span>entage of completion method re<span class=\"_ _1\"></span>quires that the grou<span class=\"_ _1\"></span>p pre<span class=\"_ _1\"></span>pare<span class=\"_ _1\"></span> relia<span class=\"_ _1\"></span>ble<span class=\"_ _1\"></span> es<span class=\"_ _1\"></span>timate<span class=\"_ _1\"></span>s for<span class=\"_ _1\"></span> fu<span class=\"_ _1\"></span>ture cos<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s for each projec<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>.\u2022 <span class=\"_ _44\"> </span><span class=\"ls35 ws35\">W<span class=\"_ _4\"></span>arranty l<span class=\"_ _4\"></span>iabili<span class=\"_ _4\"></span>ty: The gr<span class=\"_ _4\"></span>oup cust<span class=\"_ _4\"></span>omarily<span class=\"_ _4\"></span> offers </span>a warrant<span class=\"_ _1\"></span>y peri<span class=\"_ _1\"></span>od of one/ thre<span class=\"_ _1\"></span>e years on it<span class=\"_ _1\"></span>s deliv<span class=\"_ _4\"></span>ered<span class=\"_ _4\"></span> products. Management estima<span class=\"_ _4\"></span>tes accru<span class=\"_ _4\"></span>als for<span class=\"_ _4\"></span> future<span class=\"_ _4\"></span> guarant<span class=\"_ _4\"></span>ee co<span class=\"_ _4\"></span>mmitmen<span class=\"_ _4\"></span>ts base<span class=\"_ _1\"></span>d on information f<span class=\"_ _1\"></span>rom historica<span class=\"_ _1\"></span>l guara<span class=\"_ _1\"></span>ntee claims<span class=\"_ _1\"></span>, together with updated inform<span class=\"_ _1\"></span>ation of the qualit<span class=\"_ _1\"></span>y of recent deliveries<span class=\"_ _1\"></span>. Factors that may af<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>t estim<span class=\"_ _1\"></span>ated obligations inclu<span class=\"_ _1\"></span>de the outcome of produc<span class=\"_ _1\"></span>tivity an<span class=\"_ _1\"></span>d qualit<span class=\"_ _1\"></span>y initiativ<span class=\"_ _4\"></span>es<span class=\"_ _1\"></span>, as well as ref<span class=\"_ _4\"></span>erenc<span class=\"_ _4\"></span>e pric<span class=\"_ _4\"></span>es and labor c<span class=\"_ _4\"></span>osts.\u2022 <span class=\"_ _44\"> </span>Deferred t<span class=\"_ _1\"></span>ax as<span class=\"_ _1\"></span>sets: Th<span class=\"_ _1\"></span>e group ha<span class=\"_ _1\"></span>s recognized deferred t<span class=\"_ _1\"></span>ax as<span class=\"_ _1\"></span>sets related to the Nor<span class=\"_ _1\"></span>wegian compani<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>. The following criteria have been use<span class=\"_ _1\"></span>d to estimate whether it is prob<span class=\"_ _1\"></span>able that f<span class=\"_ _1\"></span>uture taxable p<span class=\"_ _1\"></span>rofit will be available again<span class=\"_ _1\"></span>st which unuse<span class=\"_ _1\"></span>d tax los<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>s can b<span class=\"_ _1\"></span>e utiliz<span class=\"_ _4\"></span>ed:* <span class=\"_ _f\"> </span><span class=\"ws1\">Th<span class=\"_ _1\"></span>e grou<span class=\"_ _1\"></span>p has convincing evidence that futu<span class=\"_ _1\"></span>re </span>taxable profit will be available ag<span class=\"_ _1\"></span>ainst which the<span class=\"_ _1\"></span> unuse<span class=\"_ _1\"></span>d tax los<span class=\"_ _1\"></span>ses can be utilized by the entity* <span class=\"_ _f\"> </span><span class=\"ws1\">Th<span class=\"_ _1\"></span>e grou<span class=\"_ _1\"></span>p has suf<span class=\"_ _1\"></span>ficient tem<span class=\"_ _1\"></span>pora<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y dif<span class=\"_ _1\"></span>fere<span class=\"_ _1\"></span>nces</span>* <span class=\"_ _f\"> </span><span class=\"ws1\">T<span class=\"_ _4\"></span>ax losse<span class=\"_ _1\"></span>s is a result of spe<span class=\"_ _1\"></span>cific ide<span class=\"_ _1\"></span>ntifiable </span>causesIn add<span class=\"_ _1\"></span>ition to the abov<span class=\"_ _4\"></span>e, the Syncrolift b<span class=\"_ _1\"></span>usine<span class=\"_ _1\"></span>ss ha<span class=\"_ _1\"></span>s a strong ea<span class=\"_ _1\"></span>rnings hi<span class=\"_ _1\"></span>stor<span class=\"_ _1\"></span>y<span class=\"_ _4\"></span>. The group h<span class=\"_ _1\"></span>as NO<span class=\"_ _1\"></span>K 94<span class=\"_ _1\"></span> million (2021: N<span class=\"_ _1\"></span>OK 7<span class=\"_ _4\"></span>4 million<span class=\"_ _4\"></span>) of tax losse<span class=\"_ _1\"></span>s ca<span class=\"_ _1\"></span>rried<span class=\"_ _1\"></span> forward<span class=\"_ _4\"></span> and rec<span class=\"_ _4\"></span>ogniz<span class=\"_ _4\"></span>ed de<span class=\"_ _4\"></span>ferred<span class=\"_ _4\"></span> tax assets as per 31 Decem<span class=\"_ _1\"></span>ber 202<span class=\"_ _1\"></span>2 is MN<span class=\"_ _1\"></span>OK 7 (202<span class=\"_ _1\"></span>1: MN<span class=\"_ _1\"></span>OK 1<span class=\"_ _1\"></span>6). Furth<span class=\"_ _1\"></span>er details on t<span class=\"_ _1\"></span>axes are disclose<span class=\"_ _1\"></span>d in <span class=\"ls55 ws57\">N<span class=\"_ _1\"></span>ote<span class=\"_ _1\"></span> 13<span class=\"_ _2\"></span></span><span class=\"ls8\">.</span>4. Use of <span class=\"_ _4\"></span>judgement and estimat<span class=\"_ _4\"></span>esThe key assumption<span class=\"_ _1\"></span>s concerning the f<span class=\"_ _1\"></span>uture and other key sources of estimation uncer<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>inty at the repor<span class=\"_ _1\"></span>ting date, that have a significant risk of ca<span class=\"_ _1\"></span>using a material adjus<span class=\"_ _1\"></span>tment to the ca<span class=\"_ _1\"></span>rr<span class=\"_ _1\"></span>ying am<span class=\"_ _1\"></span>ount<span class=\"_ _1\"></span>s of ass<span class=\"_ _1\"></span>ets an<span class=\"_ _1\"></span>d liabilities within the nex<span class=\"_ _1\"></span>t fina<span class=\"_ _1\"></span>ncial year<span class=\"_ _4\"></span>, are des<span class=\"_ _1\"></span>cribed b<span class=\"_ _1\"></span>elow<span class=\"_ _4\"></span>. The grou<span class=\"_ _1\"></span>p base<span class=\"_ _1\"></span>d its a<span class=\"_ _1\"></span>ssum<span class=\"_ _1\"></span>ptions and e<span class=\"_ _1\"></span>stimates on pa<span class=\"_ _1\"></span>ram<span class=\"_ _1\"></span>eters available when th<span class=\"_ _1\"></span>e conso<span class=\"_ _4\"></span>lidat<span class=\"_ _4\"></span>ed financ<span class=\"_ _4\"></span>ial stat<span class=\"_ _4\"></span>ements w<span class=\"_ _4\"></span>ere pr<span class=\"_ _4\"></span>epared. Existing<span class=\"_ _4\"></span> cir<span class=\"_ _4\"></span>cumstances and<span class=\"_ _4\"></span> assumpti<span class=\"_ _4\"></span>ons about fut<span class=\"_ _4\"></span>ure dev<span class=\"_ _4\"></span>elopmen<span class=\"_ _4\"></span>ts<span class=\"_ _1\"></span>, ho<span class=\"_ _4\"></span>we<span class=\"_ _4\"></span>ver<span class=\"_ _5\"></span>, ma<span class=\"_ _4\"></span>y change due<span class=\"_ _4\"></span> to mar<span class=\"_ _4\"></span>ke<span class=\"_ _4\"></span>t chang<span class=\"_ _1\"></span>es or circum<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>nces arisin<span class=\"_ _1\"></span>g beyond the control of the group. Such c<span class=\"_ _1\"></span>hang<span class=\"_ _1\"></span>es are refle<span class=\"_ _1\"></span>cted in the assu<span class=\"_ _1\"></span>mptions whe<span class=\"_ _1\"></span>n they occur<span class=\"_ _4\"></span>.In prepar<span class=\"_ _4\"></span>ing these<span class=\"_ _4\"></span> consol<span class=\"_ _4\"></span>idat<span class=\"_ _4\"></span>ed financi<span class=\"_ _4\"></span>al stat<span class=\"_ _4\"></span>ements, management h<span class=\"_ _4\"></span>as made judgements, estim<span class=\"_ _4\"></span>ates<span class=\"_ _4\"></span> and assu<span class=\"_ _1\"></span>mptions that af<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>t the repo<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ted amount<span class=\"_ _1\"></span>s of ass<span class=\"_ _1\"></span>ets<span class=\"_ _1\"></span>, liabilities<span class=\"_ _1\"></span>, income a<span class=\"_ _1\"></span>nd expen<span class=\"_ _1\"></span>ses<span class=\"_ _1\"></span>. Actua<span class=\"_ _1\"></span>l results may diffe<span class=\"_ _1\"></span>r from the<span class=\"_ _1\"></span>se es<span class=\"_ _1\"></span>timates.Es<span class=\"_ _1\"></span>timates and un<span class=\"_ _1\"></span>derlyin<span class=\"_ _1\"></span>g assum<span class=\"_ _1\"></span>ptions are review<span class=\"_ _4\"></span>ed on an on<span class=\"_ _1\"></span>going ba<span class=\"_ _1\"></span>sis. Revisions to es<span class=\"_ _1\"></span>timates are rec<span class=\"_ _4\"></span>ogni<span class=\"_ _4\"></span>zed<span class=\"_ _4\"></span> pro<span class=\"_ _4\"></span>spectiv<span class=\"_ _4\"></span>ely<span class=\"_ _5\"></span>. a<span class=\"_ _4\"></span>) JudgementsInf<span class=\"_ _4\"></span>ormati<span class=\"_ _4\"></span>on about j<span class=\"_ _4\"></span>udgements made in app<span class=\"_ _4\"></span>lying<span class=\"_ _4\"></span> accounting policies that h<span class=\"_ _1\"></span>av<span class=\"_ _4\"></span>e the mos<span class=\"_ _1\"></span>t signific<span class=\"_ _1\"></span>ant ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>ts on th<span class=\"_ _1\"></span>e amo<span class=\"_ _1\"></span>unts re<span class=\"_ _1\"></span>cognized in the conso<span class=\"_ _4\"></span>lidat<span class=\"_ _4\"></span>ed financ<span class=\"_ _4\"></span>ial stat<span class=\"_ _4\"></span>ements is<span class=\"_ _4\"></span> included bel<span class=\"_ _4\"></span>ow and in re<span class=\"_ _1\"></span>spec<span class=\"_ _1\"></span>tive notes:\u2022 <span class=\"_ _44\"> </span>Rev<span class=\"_ _4\"></span>enu<span class=\"_ _1\"></span>e recognition - Right to payment (IFR<span class=\"_ _1\"></span>S 15): For contract<span class=\"_ _1\"></span>s with no termination for convenience clause<span class=\"_ _1\"></span>, the group\u2019s enforc<span class=\"_ _4\"></span>eab<span class=\"_ _1\"></span>le right to payment is subjec<span class=\"_ _1\"></span>t to gene<span class=\"_ _1\"></span>ral law in the relevant jurisdic<span class=\"_ _1\"></span>tion<span class=\"_ _1\"></span>. In mos<span class=\"_ _1\"></span>t case<span class=\"_ _1\"></span>s with termination, th<span class=\"_ _1\"></span>e group is respon<span class=\"_ _1\"></span>sible to mitigating the custome<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>\u2019<span class=\"_ _4\"></span>s losse<span class=\"_ _1\"></span>s by maximizing re<span class=\"_ _4\"></span>venue f<span class=\"_ _1\"></span>rom alternative sources. Bas<span class=\"_ _1\"></span>ed on his<span class=\"_ _1\"></span>toric num<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>s and cur<span class=\"_ _1\"></span>rent estim<span class=\"_ _1\"></span>ates, alt<span class=\"_ _4\"></span>ernat<span class=\"_ _4\"></span>iv<span class=\"_ _4\"></span>e re<span class=\"_ _4\"></span>venue<span class=\"_ _4\"></span> sourc<span class=\"_ _4\"></span>es are<span class=\"_ _4\"></span> conside<span class=\"_ _4\"></span>red insi<span class=\"_ _4\"></span>gnificant. C<span class=\"_ _4\"></span>onsequentl<span class=\"_ _4\"></span>y<span class=\"_ _4\"></span>, t<span class=\"_ _4\"></span>he major po<span class=\"_ _4\"></span>r<span class=\"_ _1\"></span>tio<span class=\"_ _4\"></span>n of a contract valu<span class=\"_ _1\"></span>e and comp<span class=\"_ _1\"></span>any profit will be compen<span class=\"_ _1\"></span>sated from the in<span class=\"_ _1\"></span>itial contract ho<span class=\"_ _1\"></span>lder<span class=\"_ _4\"></span>.  Not<span class=\"_ _4\"></span>e 1 <span class=\"_ _4\"></span>Operating <span class=\"_ _4\"></span>segments<span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00The s<span class=\"_ _1\"></span>egm<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>s st<span class=\"_ _1\"></span>ruc<span class=\"_ _1\"></span>ture i<span class=\"_ _1\"></span>n Ne<span class=\"_ _1\"></span>kka<span class=\"_ _1\"></span>r are a<span class=\"_ _1\"></span>s follows:CONTI<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>UE<span class=\"_ _1\"></span>D B<span class=\"_ _1\"></span>US<span class=\"_ _1\"></span>IN<span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>SS co<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>t ofShipyard Solutions:<span class=\"_ _116\"> </span><span class=\"ls8 ws1\">The S<span class=\"_ _1\"></span>hipyard S<span class=\"_ _1\"></span>olu<span class=\"_ _1\"></span>tions s<span class=\"_ _1\"></span>egm<span class=\"_ _1\"></span>ent i<span class=\"_ _1\"></span>nclu<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>s the b<span class=\"_ _1\"></span>usin<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>s relate<span class=\"_ _1\"></span>d to deliver<span class=\"_ _1\"></span>ies of </span>ship<span class=\"_ _1\"></span>lif<span class=\"_ _1\"></span>t an<span class=\"_ _1\"></span>d doc<span class=\"_ _1\"></span>king s<span class=\"_ _1\"></span>yste<span class=\"_ _1\"></span>ms al<span class=\"_ _1\"></span>ong with oth<span class=\"_ _1\"></span>er p<span class=\"_ _1\"></span>rodu<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts a<span class=\"_ _1\"></span>nd se<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>vice<span class=\"_ _1\"></span>s to shipyards and n<span class=\"_ _1\"></span>aval ba<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>s. T<span class=\"_ _1\"></span>he b<span class=\"_ _1\"></span>usin<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>s consi<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>s of thre<span class=\"_ _1\"></span>e mai<span class=\"_ _1\"></span>n area<span class=\"_ _1\"></span>s: \u2022 <span class=\"_ _fd\"> </span>Shipl<span class=\"_ _1\"></span>if<span class=\"_ _1\"></span>t an<span class=\"_ _1\"></span>d tran<span class=\"_ _1\"></span>sfe<span class=\"_ _1\"></span>r sys<span class=\"_ _1\"></span>tems:  d<span class=\"_ _1\"></span>eliver<span class=\"_ _1\"></span>ies of com<span class=\"_ _1\"></span>plete t<span class=\"_ _1\"></span>ailo<span class=\"_ _1\"></span>red sh<span class=\"_ _1\"></span>iplif<span class=\"_ _1\"></span>tin<span class=\"_ _1\"></span>g an<span class=\"_ _1\"></span>d transfer<span class=\"_ _4\"></span> systems. The<span class=\"_ _4\"></span> offering inc<span class=\"_ _4\"></span>ludes design, eng<span class=\"_ _4\"></span>ineering, assembly<span class=\"_ _4\"></span> and installation\u2022 <span class=\"_ _fd\"> </span>F<span class=\"_ _4\"></span>as<span class=\"_ _1\"></span>tDo<span class=\"_ _1\"></span>ckin<span class=\"_ _1\"></span>g: new pro<span class=\"_ _1\"></span>duc<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d sol<span class=\"_ _1\"></span>ution<span class=\"_ _1\"></span>s whic<span class=\"_ _1\"></span>h are de<span class=\"_ _1\"></span>sign<span class=\"_ _1\"></span>ed to in<span class=\"_ _1\"></span>crea<span class=\"_ _1\"></span>se on<span class=\"_ _1\"></span>-lan<span class=\"_ _1\"></span>d prod<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>tivit<span class=\"_ _1\"></span>y within d<span class=\"_ _1\"></span>ock<span class=\"_ _1\"></span>ing a<span class=\"_ _1\"></span>nd sh<span class=\"_ _1\"></span>ip han<span class=\"_ _1\"></span>dlin<span class=\"_ _1\"></span>g \u2022 <span class=\"_ _fd\"> </span>Ser<span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>ce and u<span class=\"_ _1\"></span>pgra<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>s: a<span class=\"_ _1\"></span>nnu<span class=\"_ _1\"></span>al in<span class=\"_ _1\"></span>spe<span class=\"_ _1\"></span>cti<span class=\"_ _1\"></span>ons o<span class=\"_ _1\"></span>n ship<span class=\"_ _1\"></span>lif<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s, m<span class=\"_ _1\"></span>ainten<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce, spa<span class=\"_ _1\"></span>re repla<span class=\"_ _1\"></span>cem<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d upg<span class=\"_ _1\"></span>rad<span class=\"_ _1\"></span>es of sm<span class=\"_ _1\"></span>all a<span class=\"_ _1\"></span>nd la<span class=\"_ _1\"></span>rge<span class=\"_ _1\"></span>r comp<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>s Digital Solutions:<span class=\"_ _df\"> </span><span class=\"ls8 ws1\">The D<span class=\"_ _1\"></span>igita<span class=\"_ _1\"></span>l Sol<span class=\"_ _1\"></span>ution<span class=\"_ _1\"></span>s se<span class=\"_ _1\"></span>gme<span class=\"_ _1\"></span>nt is th<span class=\"_ _1\"></span>e comp<span class=\"_ _1\"></span>etence hu<span class=\"_ _1\"></span>b that se<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ves both oth<span class=\"_ _1\"></span>er </span>busi<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>ss a<span class=\"_ _1\"></span>reas i<span class=\"_ _1\"></span>n Ne<span class=\"_ _1\"></span>kkar a<span class=\"_ _1\"></span>lon<span class=\"_ _1\"></span>g with cu<span class=\"_ _1\"></span>stom<span class=\"_ _1\"></span>ers o<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>sid<span class=\"_ _1\"></span>e the gro<span class=\"_ _1\"></span>up. T<span class=\"_ _1\"></span>he bu<span class=\"_ _1\"></span>sine<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>s seg<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nt pos<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>sse<span class=\"_ _1\"></span>s un<span class=\"_ _1\"></span>iqu<span class=\"_ _1\"></span>e comp<span class=\"_ _1\"></span>etence with<span class=\"_ _1\"></span>in eng<span class=\"_ _1\"></span>ine<span class=\"_ _1\"></span>eri<span class=\"_ _1\"></span>ng, e<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>ctr<span class=\"_ _1\"></span>ific<span class=\"_ _1\"></span>ation<span class=\"_ _1\"></span>, digit<span class=\"_ _1\"></span>alis<span class=\"_ _1\"></span>ation a<span class=\"_ _1\"></span>nd a<span class=\"_ _1\"></span>utomatio<span class=\"_ _1\"></span>n. I<span class=\"_ _1\"></span>ntellilif<span class=\"_ _1\"></span>t A<span class=\"_ _1\"></span>S is th<span class=\"_ _1\"></span>e driv<span class=\"_ _1\"></span>ing force of thi<span class=\"_ _1\"></span>s bus<span class=\"_ _1\"></span>ine<span class=\"_ _1\"></span>ss segment.Other<span class=\"_ _4\"></span>/Eliminations<span class=\"_ _117\"> </span><span class=\"ls8 ws1\">Incl<span class=\"_ _1\"></span>ud<span class=\"_ _1\"></span>es gro<span class=\"_ _1\"></span>up f<span class=\"_ _1\"></span>unc<span class=\"_ _1\"></span>tio<span class=\"_ _1\"></span>ns in th<span class=\"_ _1\"></span>e pa<span class=\"_ _1\"></span>rent com<span class=\"_ _1\"></span>pany, the develop<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>t proje<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s with<span class=\"_ _1\"></span>in </span>Aqua<span class=\"_ _1\"></span>cultu<span class=\"_ _1\"></span>re and Re<span class=\"_ _1\"></span>newa<span class=\"_ _1\"></span>ble<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d grou<span class=\"_ _1\"></span>p elimi<span class=\"_ _1\"></span>nation<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. In the Aq<span class=\"_ _1\"></span>uac<span class=\"_ _1\"></span>ulture b<span class=\"_ _1\"></span>usin<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>s area<span class=\"_ _1\"></span>, N<span class=\"_ _1\"></span>ekk<span class=\"_ _1\"></span>ar is cu<span class=\"_ _1\"></span>rren<span class=\"_ _1\"></span>tly develop<span class=\"_ _1\"></span>ing an<span class=\"_ _1\"></span>d pla<span class=\"_ _1\"></span>nni<span class=\"_ _1\"></span>ng a f<span class=\"_ _1\"></span>ull-s<span class=\"_ _1\"></span>cal<span class=\"_ _1\"></span>e tes<span class=\"_ _1\"></span>t of gam<span class=\"_ _1\"></span>e-cha<span class=\"_ _1\"></span>ngin<span class=\"_ _1\"></span>g techn<span class=\"_ _1\"></span>olo<span class=\"_ _1\"></span>gie<span class=\"_ _1\"></span>s with hig<span class=\"_ _1\"></span>h sus<span class=\"_ _1\"></span>tai<span class=\"_ _1\"></span>nab<span class=\"_ _1\"></span>ility i<span class=\"_ _1\"></span>mp<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>t on a<span class=\"_ _1\"></span>qua<span class=\"_ _1\"></span>cultu<span class=\"_ _1\"></span>re. N<span class=\"_ _1\"></span>ekka<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>\u2019s \u201cSt<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>sh\u201d clo<span class=\"_ _1\"></span>sed f<span class=\"_ _1\"></span>ish c<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>e is a fu<span class=\"_ _1\"></span>lly autom<span class=\"_ _1\"></span>ated<span class=\"_ _1\"></span>, clos<span class=\"_ _1\"></span>ed ca<span class=\"_ _1\"></span>ge s<span class=\"_ _1\"></span>olutio<span class=\"_ _1\"></span>n that ha<span class=\"_ _1\"></span>s dou<span class=\"_ _1\"></span>ble p<span class=\"_ _1\"></span>rotec<span class=\"_ _1\"></span>tion ag<span class=\"_ _1\"></span>ain<span class=\"_ _1\"></span>st e<span class=\"_ _1\"></span>sca<span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>, avoids prob<span class=\"_ _1\"></span>lem<span class=\"_ _1\"></span>s with sa<span class=\"_ _1\"></span>lmo<span class=\"_ _1\"></span>n lice du<span class=\"_ _1\"></span>e to water inta<span class=\"_ _1\"></span>ke from de<span class=\"_ _1\"></span>ep wate<span class=\"_ _1\"></span>rs be<span class=\"_ _1\"></span>low the c<span class=\"_ _1\"></span>age<span class=\"_ _1\"></span>, an<span class=\"_ _1\"></span>d ca<span class=\"_ _1\"></span>n colle<span class=\"_ _1\"></span>ct a s<span class=\"_ _1\"></span>ignif<span class=\"_ _1\"></span>ica<span class=\"_ _1\"></span>nt am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nt of biol<span class=\"_ _1\"></span>ogic<span class=\"_ _1\"></span>al wa<span class=\"_ _1\"></span>ste. I<span class=\"_ _1\"></span>t is a sol<span class=\"_ _1\"></span>ution th<span class=\"_ _1\"></span>at could re<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>ce OPE<span class=\"_ _1\"></span>X l<span class=\"_ _1\"></span>evels dra<span class=\"_ _1\"></span>matic<span class=\"_ _1\"></span>ally for th<span class=\"_ _1\"></span>e fis<span class=\"_ _1\"></span>h far<span class=\"_ _1\"></span>ming i<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>ustr<span class=\"_ _1\"></span>y, while sim<span class=\"_ _1\"></span>ulta<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>sly imp<span class=\"_ _1\"></span>roving f<span class=\"_ _1\"></span>ish he<span class=\"_ _1\"></span>alth<span class=\"_ _1\"></span>. Renewa<span class=\"_ _1\"></span>ble<span class=\"_ _1\"></span>s inc<span class=\"_ _1\"></span>lud<span class=\"_ _1\"></span>e the d<span class=\"_ _1\"></span>evelopm<span class=\"_ _1\"></span>ent of S<span class=\"_ _1\"></span>ky<span class=\"_ _1\"></span>Walker<span class=\"_ _4\"></span>, a disr<span class=\"_ _1\"></span>uptive wind tu<span class=\"_ _1\"></span>rbin<span class=\"_ _1\"></span>e ins<span class=\"_ _1\"></span>tal<span class=\"_ _1\"></span>lation tec<span class=\"_ _1\"></span>hno<span class=\"_ _1\"></span>log<span class=\"_ _1\"></span>y that coul<span class=\"_ _1\"></span>d sign<span class=\"_ _1\"></span>ific<span class=\"_ _1\"></span>antly re<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>ce the cost a<span class=\"_ _1\"></span>nd e<span class=\"_ _1\"></span>nvironm<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>al footpr<span class=\"_ _1\"></span>int as<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>ciated with win<span class=\"_ _1\"></span>d tur<span class=\"_ _1\"></span>bine i<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>tall<span class=\"_ _1\"></span>ations<span class=\"_ _1\"></span>. D<span class=\"_ _1\"></span>uri<span class=\"_ _1\"></span>ng the yea<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>, the prod<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>tion of a d<span class=\"_ _1\"></span>own-sc<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>ed ver<span class=\"_ _1\"></span>sion (<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>:20) was com<span class=\"_ _1\"></span>plete<span class=\"_ _1\"></span>d and te<span class=\"_ _1\"></span>sted<span class=\"_ _1\"></span>. In 202<span class=\"_ _1\"></span>2, c<span class=\"_ _1\"></span>api<span class=\"_ _1\"></span>talized d<span class=\"_ _1\"></span>evelop<span class=\"_ _1\"></span>ment cos<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s related to th<span class=\"_ _1\"></span>e develop<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nt of Star<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ish and S<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>yWalker am<span class=\"_ _1\"></span>ounte<span class=\"_ _1\"></span>d to MN<span class=\"_ _1\"></span>OK 14<span class=\"_ _1\"></span>.0 n<span class=\"_ _1\"></span>et of governm<span class=\"_ _1\"></span>ent f<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>din<span class=\"_ _1\"></span>g of MN<span class=\"_ _1\"></span>OK 2.<span class=\"_ _1\"></span>4 an<span class=\"_ _1\"></span>d MN<span class=\"_ _1\"></span>O<span class=\"_ _1\"></span>K 8<span class=\"_ _1\"></span>.4 in g<span class=\"_ _1\"></span>overnme<span class=\"_ _1\"></span>nt gra<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>s resp<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>tively.  Due to the c<span class=\"_ _1\"></span>urre<span class=\"_ _1\"></span>nt size of the<span class=\"_ _1\"></span>se bu<span class=\"_ _1\"></span>sine<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>s area<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>, they are n<span class=\"_ _1\"></span>ot yet qualif<span class=\"_ _1\"></span>ied a<span class=\"_ _1\"></span>s an o<span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>rating s<span class=\"_ _1\"></span>egm<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>, hen<span class=\"_ _1\"></span>ce pre<span class=\"_ _1\"></span>sente<span class=\"_ _1\"></span>d as Oth<span class=\"_ _1\"></span>er.202<span class=\"_ _1\"></span>2<span class=\"_ _118\"> </span>202<span class=\"_ _1\"></span>1Other<span class=\"_ _5\"></span>/Other<span class=\"_ _5\"></span>/BU S<span class=\"_ _1\"></span>YS<span class=\"_ _52\"> </span><span class=\"ls53 ws55\">Digital</span>Elim<span class=\"_ _119\"> </span><span class=\"ls53 ws55\">T<span class=\"_ _5\"></span>otal<span class=\"_ _18\"> </span><span class=\"ls15 ws21\">B<span class=\"_ _1\"></span>U S<span class=\"_ _1\"></span>YS<span class=\"_ _11a\"> </span></span>Digital</span>Elim<span class=\"_ _119\"> </span><span class=\"ls53 ws55\">T<span class=\"_ _5\"></span>otal</span>External r<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>enue<span class=\"_ _11b\"> </span> 38<span class=\"_ _1\"></span>3 13<span class=\"_ _1\"></span>8 <span class=\"_ _52\"> </span> 4 365 <span class=\"_ _d5\"> </span> - <span class=\"_ _100\"> </span> 3<span class=\"_ _1\"></span>87 5<span class=\"_ _1\"></span>03 <span class=\"_ _104\"> </span> 4<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>8 437 <span class=\"_ _fe\"> </span> 10 39<span class=\"_ _1\"></span>8 <span class=\"_ _d2\"> </span> 1 14<span class=\"_ _1\"></span>8 <span class=\"_ _100\"> </span> 479 98<span class=\"_ _1\"></span>3 Int<span class=\"_ _4\"></span>ernal re<span class=\"_ _4\"></span>venue<span class=\"_ _df\"> </span> 28<span class=\"_ _1\"></span>5 <span class=\"_ _d6\"> </span> 1<span class=\"_ _1\"></span>8 018 <span class=\"_ _47\"> </span> 11 5<span class=\"_ _1\"></span>39 <span class=\"_ _11c\"> </span> 29 8<span class=\"_ _1\"></span>42 <span class=\"_ _1b\"> </span> 18<span class=\"_ _1\"></span>0 <span class=\"_ _fe\"> </span> 3<span class=\"_ _1\"></span>1 39<span class=\"_ _1\"></span>0 <span class=\"_ _e1\"> </span> 4 1<span class=\"_ _1\"></span>50 <span class=\"_ _103\"> </span> 35 720 T<span class=\"_ _5\"></span>otal re<span class=\"_ _4\"></span>venue<span class=\"_ _48\"> </span> 38<span class=\"_ _1\"></span>3 42<span class=\"_ _1\"></span>3 <span class=\"_ _d3\"> </span> 22 38<span class=\"_ _1\"></span>4 <span class=\"_ _d3\"> </span> 11 539 <span class=\"_ _44\"> </span> 417 3<span class=\"_ _1\"></span>46 <span class=\"_ _47\"> </span> 4<span class=\"_ _1\"></span>68 6<span class=\"_ _1\"></span>17 <span class=\"_ _fe\"> </span> 41 788 <span class=\"_ _11a\"> </span> 5 298 <span class=\"_ _11d\"> </span> 515 703 Intergroup eliminations<span class=\"_ _51\"> </span> -28<span class=\"_ _2\"></span>5<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span> -18 018 <span class=\"_ _fe\"> </span> -<span class=\"_ _4\"></span>11 539 <span class=\"_ _11e\"> </span> -<span class=\"_ _4\"></span>29 8<span class=\"_ _1\"></span>42 <span class=\"_ _34\"> </span><span class=\"ls75 ws73\"> -1<span class=\"_ _1\"></span>8<span class=\"_ _2\"></span>0 <span class=\"_ _5e\"> </span></span> -31 390 <span class=\"_ _104\"> </span> -4 1<span class=\"_ _1\"></span>50 <span class=\"_ _11e\"> </span> -35 720 Consolidated re<span class=\"_ _4\"></span>venue<span class=\"_ _11f\"> </span> 38<span class=\"_ _1\"></span>3 138 <span class=\"_ _d2\"> </span> 4 3<span class=\"_ _1\"></span>65 <span class=\"_ _d5\"> </span> - <span class=\"_ _100\"> </span> 387 503 <span class=\"_ _104\"> </span> 468 4<span class=\"_ _1\"></span>37 <span class=\"_ _120\"> </span> 10 39<span class=\"_ _1\"></span>8 <span class=\"_ _49\"> </span> 1 14<span class=\"_ _1\"></span>8 <span class=\"_ _74\"> </span> 4<span class=\"_ _4\"></span>79 98<span class=\"_ _1\"></span>3 Ear<span class=\"_ _1\"></span>ning<span class=\"_ _1\"></span>s befo<span class=\"_ _1\"></span>re de<span class=\"_ _1\"></span>preci<span class=\"_ _1\"></span>ation<span class=\"_ _1\"></span>, fin<span class=\"_ _1\"></span>ance a<span class=\"_ _1\"></span>nd t<span class=\"_ _1\"></span>ax (EB<span class=\"_ _1\"></span>ITDA)<span class=\"_ _121\"> </span> 8<span class=\"_ _1\"></span>8 8<span class=\"_ _1\"></span>40 <span class=\"_ _18\"> </span> 4 012 <span class=\"_ _11c\"> </span> -30 61<span class=\"_ _1\"></span>1 <span class=\"_ _16\"> </span> 62 241 <span class=\"_ _106\"> </span> 1<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>8 452 <span class=\"_ _11a\"> </span> 6 2<span class=\"_ _1\"></span>82 <span class=\"_ _f\"> </span> -2<span class=\"_ _4\"></span>4 96<span class=\"_ _1\"></span>6 <span class=\"_ _66\"> </span> 139 768 De<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>ciatio<span class=\"_ _1\"></span>n/amo<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>tis<span class=\"_ _1\"></span>ation<span class=\"_ _88\"> </span> 1 6<span class=\"_ _1\"></span>63 <span class=\"_ _18\"> </span> 1 35<span class=\"_ _1\"></span>0 <span class=\"_ _11a\"> </span> 7 463 <span class=\"_ _122\"> </span> 10 475 <span class=\"_ _e5\"> </span> 2 08<span class=\"_ _1\"></span>3 <span class=\"_ _4f\"> </span> 1 5<span class=\"_ _1\"></span>43 <span class=\"_ _11a\"> </span> 2 039 <span class=\"_ _123\"> </span> 5 665 Operating<span class=\"_ _4\"></span> profit/loss <span class=\"_ _124\"> </span> 87 177 <span class=\"_ _d2\"> </span> 2 6<span class=\"_ _1\"></span>62 <span class=\"_ _f\"> </span> -38 07<span class=\"_ _4\"></span>4 <span class=\"_ _fe\"> </span> 51 76<span class=\"_ _1\"></span>6 <span class=\"_ _123\"> </span> 156 36<span class=\"_ _1\"></span>9 <span class=\"_ _123\"> </span> 4 739 <span class=\"_ _125\"> </span> -<span class=\"_ _4\"></span>27 0<span class=\"_ _1\"></span>05 <span class=\"_ _57\"> </span> 134 1<span class=\"_ _1\"></span>03Financial income<span class=\"_ _116\"> </span> 2 03<span class=\"_ _1\"></span>4 <span class=\"_ _dd\"> </span> - <span class=\"_ _47\"> </span> 2 8<span class=\"_ _1\"></span>50 <span class=\"_ _47\"> </span> 4 88<span class=\"_ _1\"></span>4 <span class=\"_ _126\"> </span> 48<span class=\"_ _1\"></span>6 <span class=\"_ _d5\"> </span><span class=\"ws7d\"> <span class=\"_ _127\"> </span>-   <span class=\"_ _d2\"> </span></span> 5 21<span class=\"_ _1\"></span>0 <span class=\"_ _123\"> </span> 5 696 Financial cost<span class=\"_ _128\"> </span> 10 0<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>4 <span class=\"_ _129\"> </span> 50 <span class=\"_ _106\"> </span> 3 92<span class=\"_ _1\"></span>2 <span class=\"_ _104\"> </span> 1<span class=\"_ _1\"></span>4 016 <span class=\"_ _3e\"> </span> 3 14<span class=\"_ _4\"></span>7 <span class=\"_ _12a\"> </span> 8 <span class=\"_ _49\"> </span> 4 110 <span class=\"_ _e1\"> </span> 7 265Se<span class=\"_ _1\"></span>gm<span class=\"_ _1\"></span>ent p<span class=\"_ _1\"></span>rof<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>/l<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>s bef<span class=\"_ _1\"></span>ore t<span class=\"_ _1\"></span>ax <span class=\"_ _e0\"> </span> 79 1<span class=\"_ _1\"></span>68 <span class=\"_ _3d\"> </span> 2 612 <span class=\"_ _57\"> </span> -<span class=\"_ _4\"></span>39 14<span class=\"_ _1\"></span>6 <span class=\"_ _59\"> </span> 42 634 <span class=\"_ _123\"> </span> 15<span class=\"_ _1\"></span>3 709 <span class=\"_ _4f\"> </span> 4 731 <span class=\"_ _125\"> </span> -<span class=\"_ _4\"></span>25 9<span class=\"_ _1\"></span>06 <span class=\"_ _11d\"> </span> 132 5<span class=\"_ _1\"></span>34 Income<span class=\"_ _4\"></span> tax expense<span class=\"_ _12b\"> </span> 17 34<span class=\"_ _1\"></span>4 <span class=\"_ _3a\"> </span><span class=\"ls80 ws7e\"> 74<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span> <span class=\"_ _16\"> </span></span> -8 1<span class=\"_ _1\"></span>04 <span class=\"_ _4f\"> </span> 9 98<span class=\"_ _1\"></span>1 <span class=\"_ _4c\"> </span> 3<span class=\"_ _1\"></span>4 92<span class=\"_ _1\"></span>1 <span class=\"_ _d6\"> </span> 1 952 <span class=\"_ _105\"> </span> -15 959 <span class=\"_ _fe\"> </span> 20 914 Prof<span class=\"_ _1\"></span>it af<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>r ta<span class=\"_ _1\"></span>x<span class=\"_ _12c\"> </span> 61 82<span class=\"_ _1\"></span>3 <span class=\"_ _3d\"> </span> 1 872 <span class=\"_ _57\"> </span> -<span class=\"_ _4\"></span>3<span class=\"_ _1\"></span>1 042 <span class=\"_ _11c\"> </span> 32 654 <span class=\"_ _4f\"> </span> 11<span class=\"_ _1\"></span>8 78<span class=\"_ _1\"></span>8 <span class=\"_ _11a\"> </span> 2 7<span class=\"_ _1\"></span>79 <span class=\"_ _103\"> </span> -9 946 <span class=\"_ _122\"> </span> 1<span class=\"_ _1\"></span>11 62<span class=\"_ _1\"></span>1This y<span class=\"_ _4\"></span>ear's capital<span class=\"_ _4\"></span> expendit<span class=\"_ _4\"></span>ures<span class=\"_ _119\"> </span>2 98<span class=\"_ _1\"></span>0<span class=\"_ _3d\"> </span> 6 378 <span class=\"_ _104\"> </span>1<span class=\"_ _1\"></span>3 043<span class=\"_ _12d\"> </span> 22 4<span class=\"_ _1\"></span>01 <span class=\"_ _11\"> </span> 4 252 <span class=\"_ _123\"> </span> 5 856 <span class=\"_ _12e\"> </span>15 53<span class=\"_ _1\"></span>8<span class=\"_ _fe\"> </span> 25 6<span class=\"_ _1\"></span>45 Informat<span class=\"_ _4\"></span>ion about geographical<span class=\"_ _4\"></span> areasThe ac<span class=\"_ _1\"></span>tivity are prima<span class=\"_ _1\"></span>rily distributed in the following regions:Reve<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>e<span class=\"_ _12f\"> </span>202<span class=\"_ _1\"></span>2<span class=\"_ _130\"> </span>202<span class=\"_ _1\"></span>1Sou<span class=\"_ _1\"></span>th A<span class=\"_ _1\"></span>sia<span class=\"_ _131\"> </span> 153 8<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>1 <span class=\"_ _132\"> </span> 130 0<span class=\"_ _1\"></span>41 Nor<span class=\"_ _1\"></span>th E<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>t A<span class=\"_ _1\"></span>sia<span class=\"_ _133\"> </span> 4 58<span class=\"_ _1\"></span>8 <span class=\"_ _d7\"> </span> 112 30<span class=\"_ _1\"></span>9 Europ<span class=\"_ _1\"></span>e<span class=\"_ _134\"> </span> 36 11<span class=\"_ _1\"></span>6 <span class=\"_ _102\"> </span> 10<span class=\"_ _1\"></span>8 417 Sou<span class=\"_ _1\"></span>th Ea<span class=\"_ _1\"></span>st A<span class=\"_ _1\"></span>sia<span class=\"_ _ab\"> </span> 2<span class=\"_ _1\"></span>7 552 <span class=\"_ _d7\"> </span> 8<span class=\"_ _1\"></span>8 34<span class=\"_ _1\"></span>0 Africa<span class=\"_ _71\"> </span> 11 279 <span class=\"_ _128\"> </span> 17 49<span class=\"_ _1\"></span>9 Nor<span class=\"_ _1\"></span>th America<span class=\"_ _135\"> </span> 136 02<span class=\"_ _1\"></span>9 <span class=\"_ _128\"> </span> 16 63<span class=\"_ _1\"></span>4 South Americ<span class=\"_ _1\"></span>a<span class=\"_ _136\"> </span> 3 8<span class=\"_ _1\"></span>42 <span class=\"_ _d0\"> </span><span class=\"ls75 ws73\"> -1<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span> </span>W<span class=\"_ _4\"></span>est Asi<span class=\"_ _4\"></span>a<span class=\"_ _137\"> </span> 13 53<span class=\"_ _1\"></span>7 <span class=\"_ _138\"> </span> 5 80<span class=\"_ _1\"></span>6 Aus<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>lia<span class=\"_ _139\"> </span> 143 <span class=\"_ _13a\"> </span> <span class=\"_ _127\"> </span>-   Othe<span class=\"_ _1\"></span>r<span class=\"_ _13b\"> </span> 58<span class=\"_ _1\"></span>4 <span class=\"_ _13c\"> </span> 1 091 T<span class=\"_ _5\"></span>otal re<span class=\"_ _4\"></span>venue<span class=\"_ _ab\"> </span> 3<span class=\"_ _1\"></span>87 503 <span class=\"_ _13d\"> </span> 479 983 Sale<span class=\"_ _1\"></span>s are allo<span class=\"_ _1\"></span>cated bas<span class=\"_ _1\"></span>ed on the cu<span class=\"_ _1\"></span>stomer<span class=\"_ _1\"></span>\u2019s country of domicile<span class=\"_ _1\"></span>.Since rev<span class=\"_ _4\"></span>enu<span class=\"_ _1\"></span>e is projec<span class=\"_ _1\"></span>t bas<span class=\"_ _1\"></span>ed, h<span class=\"_ _1\"></span>istoric ge<span class=\"_ _1\"></span>ograp<span class=\"_ _1\"></span>hica<span class=\"_ _1\"></span>l allocation will not b<span class=\"_ _1\"></span>e represe<span class=\"_ _1\"></span>ntative f<span class=\"_ _4\"></span>or bu<span class=\"_ _1\"></span>sines<span class=\"_ _1\"></span>s going for<span class=\"_ _1\"></span>wa<span class=\"_ _1\"></span>rd. Durin<span class=\"_ _1\"></span>g 2022 B<span class=\"_ _1\"></span>U SYS has t<span class=\"_ _1\"></span>wo customer<span class=\"_ _1\"></span>s that each a<span class=\"_ _1\"></span>ccounted for more than 10<span class=\"_ _1\"></span>% of the segm<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>s rev<span class=\"_ _4\"></span>enu<span class=\"_ _1\"></span>e.  The<span class=\"_ _1\"></span>se cus<span class=\"_ _1\"></span>tomers g<span class=\"_ _1\"></span>ener<span class=\"_ _1\"></span>ated re<span class=\"_ _4\"></span>venue of M<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K 139 and M<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K 83 re<span class=\"_ _1\"></span>spec<span class=\"_ _1\"></span>tively<span class=\"_ _4\"></span>.Not<span class=\"_ _4\"></span>e 2 <span class=\"_ _4\"></span>Re<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>enue<span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00Re<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>enue streams <span class=\"_ _14\"> </span> Descrip<span class=\"_ _4\"></span>tion<span class=\"_ _4\"></span> of r<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>enue str<span class=\"_ _4\"></span>eams are pr<span class=\"_ _4\"></span>esent<span class=\"_ _4\"></span>ed under \u201c<span class=\"_ _5\"></span>Ac<span class=\"_ _4\"></span>coun<span class=\"_ _4\"></span>ting<span class=\"_ _4\"></span> principl<span class=\"_ _4\"></span>es\u201d in section<span class=\"_ _4\"></span>  2.16.202<span class=\"_ _1\"></span>2<span class=\"_ _130\"> </span>202<span class=\"_ _1\"></span>1Re<span class=\"_ _4\"></span>venue fr<span class=\"_ _4\"></span>om const<span class=\"_ _4\"></span>ruction c<span class=\"_ _4\"></span>ontracts rec<span class=\"_ _4\"></span>ogniz<span class=\"_ _4\"></span>ed o<span class=\"_ _4\"></span>ver<span class=\"_ _4\"></span> time<span class=\"_ _13e\"> </span> 31<span class=\"_ _1\"></span>5 35<span class=\"_ _1\"></span>0 <span class=\"_ _48\"> </span> 420 275 Revenue f<span class=\"_ _1\"></span>rom con<span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>tion cont<span class=\"_ _1\"></span>rac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s recog<span class=\"_ _1\"></span>nized po<span class=\"_ _1\"></span>int in tim<span class=\"_ _1\"></span>e<span class=\"_ _13f\"> </span> - <span class=\"_ _140\"> </span> 4 321 Revenue f<span class=\"_ _1\"></span>rom se<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>vice contra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts<span class=\"_ _141\"> </span> 67 78<span class=\"_ _1\"></span>8 <span class=\"_ _142\"> </span> 43 85<span class=\"_ _1\"></span>6 Other opera<span class=\"_ _4\"></span>ting<span class=\"_ _4\"></span> rev<span class=\"_ _4\"></span>enue<span class=\"_ _143\"> </span> 4 365 <span class=\"_ _d4\"> </span> 11 53<span class=\"_ _1\"></span>1 T<span class=\"_ _5\"></span>otal re<span class=\"_ _4\"></span>venue<span class=\"_ _ab\"> </span> 3<span class=\"_ _1\"></span>87 503 <span class=\"_ _13d\"> </span> 479 983 Contr<span class=\"_ _4\"></span>act bala<span class=\"_ _1\"></span>nces202<span class=\"_ _1\"></span>2<span class=\"_ _130\"> </span>202<span class=\"_ _1\"></span>1T<span class=\"_ _4\"></span>rade receivabl<span class=\"_ _1\"></span>e<span class=\"_ _144\"> </span> 10<span class=\"_ _1\"></span>6 875 <span class=\"_ _145\"> </span> 13<span class=\"_ _1\"></span>4 7<span class=\"_ _4\"></span>49 Contra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>t as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s<span class=\"_ _ab\"> </span> 1<span class=\"_ _1\"></span>13 61<span class=\"_ _1\"></span>6 <span class=\"_ _146\"> </span> 20 15<span class=\"_ _1\"></span>3 Contra<span class=\"_ _1\"></span>ct lia<span class=\"_ _1\"></span>bilitites<span class=\"_ _147\"> </span> 42 418 <span class=\"_ _39\"> </span> 2<span class=\"_ _1\"></span>9 456 Contrac<span class=\"_ _1\"></span>ts a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s are prim<span class=\"_ _1\"></span>arily related to the Group\u2019s rights to considerations for work pe<span class=\"_ _1\"></span>rfor<span class=\"_ _1\"></span>med<span class=\"_ _1\"></span>, but not inv<span class=\"_ _4\"></span>oiced at the repo<span class=\"_ _1\"></span>rting d<span class=\"_ _1\"></span>ate. This is classif<span class=\"_ _1\"></span>ied as a<span class=\"_ _1\"></span>ccrued<span class=\"_ _1\"></span>, non-invoiced produc<span class=\"_ _1\"></span>tion in the conso<span class=\"_ _1\"></span>lidated stat<span class=\"_ _4\"></span>ement o<span class=\"_ _4\"></span>f financia<span class=\"_ _4\"></span>l posi<span class=\"_ _4\"></span>tion. Con<span class=\"_ _4\"></span>tracts liabi<span class=\"_ _4\"></span>lit<span class=\"_ _4\"></span>ies re<span class=\"_ _4\"></span>lat<span class=\"_ _4\"></span>es to<span class=\"_ _4\"></span> advance<span class=\"_ _4\"></span> cons<span class=\"_ _4\"></span>iderat<span class=\"_ _4\"></span>ion rec<span class=\"_ _4\"></span>eiv<span class=\"_ _4\"></span>ed fro<span class=\"_ _4\"></span>m customer<span class=\"_ _4\"></span> on work not yet completed. This is cla<span class=\"_ _1\"></span>ssifie<span class=\"_ _1\"></span>d as prep<span class=\"_ _1\"></span>ayments f<span class=\"_ _1\"></span>rom cus<span class=\"_ _1\"></span>tomer in the conso<span class=\"_ _1\"></span>lidated stateme<span class=\"_ _1\"></span>nt of fina<span class=\"_ _1\"></span>ncial position<span class=\"_ _1\"></span>. Contrac<span class=\"_ _1\"></span>t as<span class=\"_ _1\"></span>sets a<span class=\"_ _1\"></span>nd contrac<span class=\"_ _1\"></span>t liabilities are pre<span class=\"_ _1\"></span>sented net on proje<span class=\"_ _1\"></span>ct for p<span class=\"_ _1\"></span>rojec<span class=\"_ _1\"></span>t basis<span class=\"_ _1\"></span>. Revenue recognized in 2022 that was incl<span class=\"_ _1\"></span>uded i<span class=\"_ _1\"></span>n contract liab<span class=\"_ _1\"></span>ilities in the beg<span class=\"_ _1\"></span>inning of the year is M<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K 29. (M<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>87 for<span class=\"_ _1\"></span> 202<span class=\"_ _1\"></span>1).Disaggregation o<span class=\"_ _4\"></span>f re<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>enue from con<span class=\"_ _4\"></span>tracts with cust<span class=\"_ _4\"></span>omersRe<span class=\"_ _4\"></span>venue<span class=\"_ _4\"></span> from c<span class=\"_ _4\"></span>ontr<span class=\"_ _4\"></span>act<span class=\"_ _1\"></span>s wi<span class=\"_ _4\"></span>th cust<span class=\"_ _4\"></span>omers is di<span class=\"_ _4\"></span>saggrega<span class=\"_ _4\"></span>ted b<span class=\"_ _4\"></span>y pri<span class=\"_ _4\"></span>mary geographical mark<span class=\"_ _4\"></span>et under<span class=\"_ _4\"></span> segment information in <span class=\"ls55 ws57\">No<span class=\"_ _1\"></span>te 1<span class=\"_ _1\"></span><span class=\"ls8 ws1\">.</span></span>T<span class=\"_ _5\"></span>r<span class=\"_ _4\"></span>ansac<span class=\"_ _1\"></span>tion pric<span class=\"_ _4\"></span>e allocat<span class=\"_ _4\"></span>ed to the remaining performance obliga<span class=\"_ _4\"></span>tionThe following tabl<span class=\"_ _1\"></span>e shows the remaining p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>forma<span class=\"_ _1\"></span>nce obligation on commit<span class=\"_ _1\"></span>ted projec<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s:202<span class=\"_ _1\"></span>2<span class=\"_ _130\"> </span>202<span class=\"_ _1\"></span>1Contra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ted revenu<span class=\"_ _1\"></span>e proje<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s a<span class=\"_ _1\"></span>nd lo<span class=\"_ _1\"></span>ng-term s<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vice contr<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _145\"> </span> 1 5<span class=\"_ _1\"></span>10 9<span class=\"_ _1\"></span>43 <span class=\"_ _148\"> </span> 1 556 3<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 Accumu<span class=\"_ _1\"></span>lated Revenu<span class=\"_ _1\"></span>e recog<span class=\"_ _1\"></span>nized pe<span class=\"_ _1\"></span>r 3<span class=\"_ _1\"></span>1 De<span class=\"_ _1\"></span>cemb<span class=\"_ _1\"></span>er<span class=\"_ _149\"> </span> 68<span class=\"_ _1\"></span>6 9<span class=\"_ _1\"></span>91 <span class=\"_ _145\"> </span> 75<span class=\"_ _1\"></span>8 15<span class=\"_ _1\"></span>8 Aggreg<span class=\"_ _1\"></span>ated am<span class=\"_ _1\"></span>ount of th<span class=\"_ _1\"></span>e tra<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>tion p<span class=\"_ _1\"></span>rice all<span class=\"_ _1\"></span>ocate<span class=\"_ _1\"></span>d to uns<span class=\"_ _1\"></span>atis<span class=\"_ _1\"></span>fie<span class=\"_ _1\"></span>d pe<span class=\"_ _1\"></span>rfo<span class=\"_ _1\"></span>rma<span class=\"_ _1\"></span>nce ob<span class=\"_ _1\"></span>ligatio<span class=\"_ _1\"></span>n<span class=\"_ _14a\"> </span> 82<span class=\"_ _1\"></span>3 952 <span class=\"_ _14b\"> </span> 798 1<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>8 Produc<span class=\"_ _1\"></span>tion time for t<span class=\"_ _1\"></span>ypic<span class=\"_ _1\"></span>al Shipyard Solution<span class=\"_ _1\"></span>s projec<span class=\"_ _1\"></span>ts a<span class=\"_ _1\"></span>re up to 48 month<span class=\"_ _1\"></span>s, h<span class=\"_ _1\"></span>ence rev<span class=\"_ _4\"></span>enu<span class=\"_ _1\"></span>e alloc<span class=\"_ _1\"></span>ated to the remaining p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>forma<span class=\"_ _1\"></span>nce obligation is expe<span class=\"_ _1\"></span>cted to be recognized within the nex<span class=\"_ _1\"></span>t 48 m<span class=\"_ _1\"></span>onths<span class=\"_ _1\"></span>. The ab<span class=\"_ _1\"></span>ov<span class=\"_ _4\"></span>e doe<span class=\"_ _1\"></span>s not include<span class=\"_ _4\"></span> short<span class=\"_ _4\"></span>-<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>rm service<span class=\"_ _4\"></span> orders.Not<span class=\"_ _4\"></span>e 4 <span class=\"_ _4\"></span>Pa<span class=\"_ _4\"></span>yr<span class=\"_ _4\"></span>oll e<span class=\"_ _5\"></span>xpenses and emplo<span class=\"_ _4\"></span>y<span class=\"_ _4\"></span>ee <span class=\"_ _4\"></span>infor<span class=\"_ _4\"></span>mation<span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00Payroll e<span class=\"_ _4\"></span>xpense<span class=\"_ _1\"></span>s<span class=\"_ _14c\"> </span>202<span class=\"_ _1\"></span>2<span class=\"_ _130\"> </span>202<span class=\"_ _1\"></span>1Salarie<span class=\"_ _1\"></span>s<span class=\"_ _14d\"> </span> 59 48<span class=\"_ _1\"></span>9 <span class=\"_ _14e\"> </span> 57 3<span class=\"_ _1\"></span>16 Employer's social security contribution<span class=\"_ _14f\"> </span> 9 530 <span class=\"_ _150\"> </span> 8 503 Pension<span class=\"_ _4\"></span> cost<span class=\"_ _151\"> </span> 5 60<span class=\"_ _1\"></span>4 <span class=\"_ _138\"> </span> 4 4<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>8 Other<span class=\"_ _4\"></span> benefits <span class=\"_ _bd\"> </span> 3 67<span class=\"_ _1\"></span>1 <span class=\"_ _152\"> </span> 3 513 T<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>tal payroll expenses<span class=\"_ _153\"> </span> 78 29<span class=\"_ _1\"></span>4 <span class=\"_ _39\"> </span> 73 8<span class=\"_ _1\"></span>20 Nu<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>er o<span class=\"_ _1\"></span>f em<span class=\"_ _1\"></span>pl<span class=\"_ _1\"></span>oyees at th<span class=\"_ _1\"></span>e en<span class=\"_ _1\"></span>d of th<span class=\"_ _1\"></span>e yea<span class=\"_ _1\"></span>r<span class=\"_ _154\"> </span>68<span class=\"_ _155\"> </span><span class=\"ls16 ws15\">62</span>Payroll expenses of M<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K 18<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>8 (202<span class=\"_ _1\"></span>1: MN<span class=\"_ _1\"></span>OK 1<span class=\"_ _1\"></span>6.7<span class=\"_ _1\"></span>) has b<span class=\"_ _1\"></span>een c<span class=\"_ _1\"></span>apita<span class=\"_ _1\"></span>liz<span class=\"_ _4\"></span>ed a<span class=\"_ _1\"></span>s R&amp;D in 202<span class=\"_ _1\"></span>2 (Note 7).1)Board remuner<span class=\"_ _4\"></span>ations202<span class=\"_ _1\"></span>2<span class=\"_ _156\"> </span>202<span class=\"_ _1\"></span>1Tr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>m<span class=\"_ _2\"></span> S<span class=\"_ _2\"></span>k<span class=\"_ _1\"></span>e<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>e<span class=\"_ _157\"> </span>Bo<span class=\"_ _1\"></span>ard me<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>er sin<span class=\"_ _1\"></span>ce 0<span class=\"_ _1\"></span>6.<span class=\"_ _2\"></span>20<span class=\"_ _1\"></span>09.<span class=\"_ _3c\"> </span> 5<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0 <span class=\"_ _158\"> </span> 50<span class=\"_ _1\"></span>0 2)Gisl<span class=\"_ _1\"></span>e Rike Bo<span class=\"_ _1\"></span>ard me<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>er sin<span class=\"_ _1\"></span>ce 0<span class=\"_ _1\"></span>6.<span class=\"_ _2\"></span>2015<span class=\"_ _1\"></span>. <span class=\"_ _159\"> </span> 31<span class=\"_ _1\"></span>5 <span class=\"_ _15a\"> </span> 31<span class=\"_ _1\"></span>5 Ingunn S<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>eg\u00e5rden<span class=\"_ _28\"> </span>B<span class=\"_ _1\"></span>oa<span class=\"_ _1\"></span>rd me<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>er sin<span class=\"_ _1\"></span>ce 10.<span class=\"_ _2\"></span>201<span class=\"_ _1\"></span>9<span class=\"_ _15b\"> </span> 31<span class=\"_ _1\"></span>5 <span class=\"_ _15a\"> </span> 31<span class=\"_ _1\"></span>5 Marit S<span class=\"_ _1\"></span>olb<span class=\"_ _1\"></span>erg<span class=\"_ _9e\"> </span>B<span class=\"_ _1\"></span>oa<span class=\"_ _1\"></span>rd me<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>er sin<span class=\"_ _1\"></span>ce 10.<span class=\"_ _2\"></span>201<span class=\"_ _1\"></span>9<span class=\"_ _15b\"> </span> 31<span class=\"_ _1\"></span>5 <span class=\"_ _15a\"> </span> 31<span class=\"_ _1\"></span>5 T<span class=\"_ _5\"></span>otal<span class=\"_ _15c\"> </span> 1 44<span class=\"_ _1\"></span>5 <span class=\"_ _15d\"> </span> 1 44<span class=\"_ _1\"></span>5 1)  <span class=\"_ _45\"></span>Th<span class=\"_ _1\"></span>e An<span class=\"_ _1\"></span>nua<span class=\"_ _1\"></span>l Ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>era<span class=\"_ _1\"></span>l Me<span class=\"_ _1\"></span>etin<span class=\"_ _1\"></span>g de<span class=\"_ _1\"></span>term<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>es th<span class=\"_ _1\"></span>e rem<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>atio<span class=\"_ _1\"></span>n to the B<span class=\"_ _1\"></span>oa<span class=\"_ _1\"></span>rd a<span class=\"_ _1\"></span>nd n<span class=\"_ _1\"></span>omi<span class=\"_ _1\"></span>nati<span class=\"_ _1\"></span>on co<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>itee f<span class=\"_ _1\"></span>rom o<span class=\"_ _1\"></span>ne G<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>al M<span class=\"_ _1\"></span>eet<span class=\"_ _1\"></span>ing to the n<span class=\"_ _1\"></span>ex<span class=\"_ _1\"></span>t. F<span class=\"_ _1\"></span>or th<span class=\"_ _1\"></span>e fi<span class=\"_ _1\"></span>nan<span class=\"_ _1\"></span>cia<span class=\"_ _1\"></span>l yea<span class=\"_ _1\"></span>r 202<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>, the re<span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ted re<span class=\"_ _1\"></span>mu<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>rati<span class=\"_ _1\"></span>on is re<span class=\"_ _1\"></span>late<span class=\"_ _1\"></span>d to the r<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>une<span class=\"_ _1\"></span>rat<span class=\"_ _1\"></span>ion p<span class=\"_ _1\"></span>ai<span class=\"_ _1\"></span>d in 202<span class=\"_ _1\"></span>2 b<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>ed o<span class=\"_ _1\"></span>n the a<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>unt<span class=\"_ _1\"></span>s dete<span class=\"_ _1\"></span>rmi<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>d by the B<span class=\"_ _1\"></span>oa<span class=\"_ _1\"></span>rd at th<span class=\"_ _1\"></span>e An<span class=\"_ _1\"></span>nu<span class=\"_ _1\"></span>al G<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>al M<span class=\"_ _1\"></span>ee<span class=\"_ _1\"></span>ting fo<span class=\"_ _1\"></span>r 202<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>. 2) Gi<span class=\"_ _4\"></span>sle Rik<span class=\"_ _4\"></span>e r<span class=\"_ _4\"></span>epresents R<span class=\"_ _4\"></span>asmussengruppen and<span class=\"_ _4\"></span> the board<span class=\"_ _4\"></span> fee is<span class=\"_ _4\"></span> paid t<span class=\"_ _4\"></span>o Ras<span class=\"_ _4\"></span>mussengruppen.The bo<span class=\"_ _1\"></span>ard has n<span class=\"_ _1\"></span>ot received any remuneration beyond direc<span class=\"_ _1\"></span>tor<span class=\"_ _5\"></span>`<span class=\"_ _5\"></span>s fee<span class=\"_ _1\"></span>. No loa<span class=\"_ _1\"></span>ns or severance pay is given to the di<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. Nomination Committ<span class=\"_ _4\"></span>ee remunerationNek<span class=\"_ _1\"></span>kar<span class=\"_ _1\"></span>\u2019<span class=\"_ _4\"></span>s nom<span class=\"_ _1\"></span>ination committee comp<span class=\"_ _1\"></span>rised of the following me<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>rs: An<span class=\"_ _1\"></span>ne Grethe Ellings<span class=\"_ _1\"></span>en (<span class=\"_ _4\"></span>Chairm<span class=\"_ _1\"></span>an<span class=\"_ _4\"></span>) and Leif Haukom. T<span class=\"_ _1\"></span>he nom<span class=\"_ _1\"></span>ination commit<span class=\"_ _1\"></span>tee remune<span class=\"_ _1\"></span>ration paid in 202<span class=\"_ _1\"></span>2 was TN<span class=\"_ _1\"></span>OK 67 for the ch<span class=\"_ _1\"></span>airman a<span class=\"_ _1\"></span>nd TN<span class=\"_ _1\"></span>OK 40 for the m<span class=\"_ _1\"></span>emb<span class=\"_ _1\"></span>er<span class=\"_ _4\"></span>, a total of TNOK 1<span class=\"_ _1\"></span>07<span class=\"_ _5\"></span>.Not<span class=\"_ _4\"></span>e 3 <span class=\"_ _4\"></span>In<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>ent<span class=\"_ _4\"></span>ories<span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00202<span class=\"_ _1\"></span>2<span class=\"_ _130\"> </span>202<span class=\"_ _1\"></span>1Spare<span class=\"_ _4\"></span> part<span class=\"_ _1\"></span>s<span class=\"_ _137\"> </span> 1 145 <span class=\"_ _15e\"> </span> 2 40<span class=\"_ _1\"></span>5 Work in prog<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span>s<span class=\"_ _14c\"> </span> 1 1<span class=\"_ _4\"></span>72 <span class=\"_ _15f\"> </span> 1 069 Obsolescence<span class=\"_ _14d\"> </span> - <span class=\"_ _13a\"> </span> - T<span class=\"_ _5\"></span>otal in<span class=\"_ _4\"></span>vent<span class=\"_ _4\"></span>ories<span class=\"_ _160\"> </span> 2 317 <span class=\"_ _161\"> </span> 3 47<span class=\"_ _5\"></span>4 Stat<span class=\"_ _4\"></span>ement regarding the stipulat<span class=\"_ _4\"></span>ion of remunera<span class=\"_ _4\"></span>tion and other benefits for the CEO and other Ex<span class=\"_ _4\"></span>ecutiv<span class=\"_ _4\"></span>esRegarding G<span class=\"_ _1\"></span>roup ma<span class=\"_ _1\"></span>nage<span class=\"_ _1\"></span>ment, N<span class=\"_ _1\"></span>ekka<span class=\"_ _1\"></span>r ASA<span class=\"_ _4\"></span>\u2019<span class=\"_ _4\"></span>s remun<span class=\"_ _1\"></span>eration polic<span class=\"_ _1\"></span>y is bas<span class=\"_ _1\"></span>ed on of<span class=\"_ _1\"></span>fering com<span class=\"_ _1\"></span>petitiv<span class=\"_ _4\"></span>e terms<span class=\"_ _1\"></span>. Remun<span class=\"_ _1\"></span>erations sho<span class=\"_ _1\"></span>uld refle<span class=\"_ _1\"></span>ct that N<span class=\"_ _1\"></span>ekkar i<span class=\"_ _1\"></span>s a listed compa<span class=\"_ _1\"></span>ny with an int<span class=\"_ _4\"></span>ernation<span class=\"_ _1\"></span>al focus<span class=\"_ _1\"></span>.  <span class=\"_ _66\"> </span> <span class=\"_ _de\"> </span> The annual r<span class=\"_ _4\"></span>emunerat<span class=\"_ _4\"></span>ion is<span class=\"_ _4\"></span> based on Grou<span class=\"_ _4\"></span>p managements part<span class=\"_ _5\"></span>-taking i<span class=\"_ _4\"></span>n the r<span class=\"_ _4\"></span>esults genera<span class=\"_ _4\"></span>ted<span class=\"_ _4\"></span> by t<span class=\"_ _4\"></span>he compan<span class=\"_ _4\"></span>y and the<span class=\"_ _4\"></span> added value f<span class=\"_ _4\"></span>or shar<span class=\"_ _4\"></span>eholders thr<span class=\"_ _4\"></span>ough inc<span class=\"_ _4\"></span>reased c<span class=\"_ _4\"></span>ompany<span class=\"_ _4\"></span> value.Remunera<span class=\"_ _4\"></span>tion<span class=\"_ _4\"></span> consists o<span class=\"_ _4\"></span>f two<span class=\"_ _4\"></span> main componen<span class=\"_ _4\"></span>ts; Base salary and bonus.\u2022 <span class=\"_ _44\"> </span>Bas<span class=\"_ _1\"></span>e sala<span class=\"_ _1\"></span>ries is intend<span class=\"_ _1\"></span>ed to be competetive and motivating, but in line with gen<span class=\"_ _1\"></span>eral m<span class=\"_ _1\"></span>arket terms. \u2022 <span class=\"_ _44\"> </span>Bon<span class=\"_ _1\"></span>us for the CEO an<span class=\"_ _1\"></span>d other executives is determined on th<span class=\"_ _1\"></span>e basis of ta<span class=\"_ _1\"></span>rget result<span class=\"_ _1\"></span>s and on in<span class=\"_ _1\"></span>dividua<span class=\"_ _1\"></span>l target<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. Bon<span class=\"_ _1\"></span>us targ<span class=\"_ _1\"></span>ets are revised an<span class=\"_ _1\"></span>nually an<span class=\"_ _1\"></span>d is limited to 50 % of base s<span class=\"_ _1\"></span>alar<span class=\"_ _1\"></span>y for the C<span class=\"_ _1\"></span>EO and other executiv<span class=\"_ _4\"></span>es<span class=\"_ _1\"></span>. Bo<span class=\"_ _1\"></span>nus payme<span class=\"_ _1\"></span>nt repor<span class=\"_ _1\"></span>ted in 2022 is b<span class=\"_ _1\"></span>ase<span class=\"_ _1\"></span>d on the evaluation of the relevant per<span class=\"_ _1\"></span>form<span class=\"_ _1\"></span>ance criteria for the fis<span class=\"_ _1\"></span>cal year en<span class=\"_ _1\"></span>ding 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12.<span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>1. B<span class=\"_ _1\"></span>onu<span class=\"_ _1\"></span>s payment<span class=\"_ _1\"></span>s are bas<span class=\"_ _1\"></span>ed on in<span class=\"_ _1\"></span>dividual e<span class=\"_ _1\"></span>mployment contrac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s. A total bonu<span class=\"_ _1\"></span>s provision of MNO<span class=\"_ _1\"></span>K 3.<span class=\"_ _2\"></span>2 is includ<span class=\"_ _1\"></span>ed in other cu<span class=\"_ _1\"></span>rrent liabilities pe<span class=\"_ _1\"></span>r 31<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2022 for th<span class=\"_ _1\"></span>e CEO and othe<span class=\"_ _1\"></span>r executiv<span class=\"_ _4\"></span>es ba<span class=\"_ _1\"></span>sed o<span class=\"_ _1\"></span>n the 2022 t<span class=\"_ _1\"></span>arget<span class=\"_ _1\"></span>s. Th<span class=\"_ _1\"></span>e fina<span class=\"_ _1\"></span>l bonu<span class=\"_ _1\"></span>s payment is to be ap<span class=\"_ _1\"></span>prov<span class=\"_ _4\"></span>ed by the boa<span class=\"_ _1\"></span>rd. Senio<span class=\"_ _1\"></span>r executiv<span class=\"_ _4\"></span>es have six months notice, and severance pay perio<span class=\"_ _1\"></span>ds of up to 6 months<span class=\"_ _1\"></span>. Reference is mad<span class=\"_ _1\"></span>e to the <span class=\"ls35 ws35\">remunerat<span class=\"_ _4\"></span>ion re<span class=\"_ _4\"></span>port for further detai<span class=\"_ _4\"></span>ls.</span>Remuneration and o<span class=\"_ _4\"></span>ther benefits for the CEO and other Senior Exec<span class=\"_ _4\"></span>utiv<span class=\"_ _4\"></span>es emplo<span class=\"_ _4\"></span>y<span class=\"_ _4\"></span>ed during 2022Am<span class=\"_ _1\"></span>oun<span class=\"_ _1\"></span>ts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00Base <span class=\"_ _ff\"></span> Other Bonus <span class=\"_ _ff\"></span><span class=\"ls8 ws1\"> </span>Pension Name<span class=\"_ _152\"> </span><span class=\"ls2e ws2d\">Position</span>salarybenef<span class=\"_ _1\"></span>itspaidcos<span class=\"_ _1\"></span>tOle Falk H<span class=\"_ _1\"></span>ans<span class=\"_ _1\"></span>en<span class=\"_ _162\"> </span>CEO - fro<span class=\"_ _1\"></span>m 7<span class=\"_ _4\"></span>.202<span class=\"_ _1\"></span>2<span class=\"_ _163\"> </span> 1 28<span class=\"_ _1\"></span>8 <span class=\"_ _27\"> </span> 7 <span class=\"_ _4e\"> </span> 98 1)Preb<span class=\"_ _1\"></span>en Lil<span class=\"_ _1\"></span>tved Interi<span class=\"_ _1\"></span>m CEO - fro<span class=\"_ _1\"></span>m 9.<span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>0. COO f<span class=\"_ _1\"></span>rom 7<span class=\"_ _4\"></span>.2<span class=\"_ _1\"></span>022<span class=\"_ _126\"> </span> 1 931 <span class=\"_ _27\"> </span> 7 <span class=\"_ _d1\"> </span> <span class=\"_ _127\"> </span>-   <span class=\"_ _b\"> </span> 1<span class=\"_ _1\"></span>03 Rolf<span class=\"_ _4\"></span>-<span class=\"_ _4\"></span>At<span class=\"_ _4\"></span>le T<span class=\"_ _5\"></span>omas<span class=\"_ _1\"></span>sen<span class=\"_ _2b\"> </span>E<span class=\"_ _1\"></span>VP S<span class=\"_ _1\"></span>hipyard S<span class=\"_ _1\"></span>olu<span class=\"_ _1\"></span>tions<span class=\"_ _164\"> </span> 1 955 <span class=\"_ _126\"> </span> 20 <span class=\"_ _3e\"> </span> 69<span class=\"_ _1\"></span>1 <span class=\"_ _3e\"> </span> 19<span class=\"_ _1\"></span>6 Met<span class=\"_ _1\"></span>te Har<span class=\"_ _1\"></span>v<span class=\"_ _4e\"> </span>EVP Aqu<span class=\"_ _4\"></span>acultur<span class=\"_ _4\"></span>e &amp; R<span class=\"_ _4\"></span>enew<span class=\"_ _4\"></span>ables<span class=\"_ _165\"> </span> 1 765 <span class=\"_ _111\"> </span> 1<span class=\"_ _1\"></span>4 <span class=\"_ _d1\"> </span> <span class=\"_ _127\"> </span>-   <span class=\"_ _35\"> </span> 222 Marianne<span class=\"_ _4\"></span> V<span class=\"_ _4\"></span>oreland<span class=\"_ _4\"></span> Ottosen<span class=\"_ _103\"> </span>H<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>d of Fina<span class=\"_ _1\"></span>nce - f<span class=\"_ _1\"></span>rom 4.<span class=\"_ _2\"></span>202<span class=\"_ _1\"></span>2<span class=\"_ _df\"> </span> 819 <span class=\"_ _21\"> </span><span class=\"ls12 ws11\"> 111 <span class=\"_ _d1\"> </span></span><span class=\"ws7d\"> <span class=\"_ _127\"> </span>-   <span class=\"_ _1c\"> </span></span> 13<span class=\"_ _1\"></span>8 2)Kri<span class=\"_ _1\"></span>stof<span class=\"_ _1\"></span>fer L<span class=\"_ _1\"></span>und<span class=\"_ _1\"></span>ela<span class=\"_ _1\"></span>nd CFO - Hi<span class=\"_ _1\"></span>re in until 8<span class=\"_ _1\"></span>.<span class=\"_ _2\"></span>202<span class=\"_ _1\"></span>2<span class=\"_ _107\"> </span> 1 667 <span class=\"_ _28\"> </span> <span class=\"_ _127\"> </span>-   <span class=\"_ _80\"> </span> <span class=\"_ _127\"> </span>-   <span class=\"_ _80\"> </span> <span class=\"_ _127\"> </span>-   1)  <span class=\"_ _45\"></span>Hir<span class=\"_ _1\"></span>ed in u<span class=\"_ _1\"></span>ntill 6<span class=\"_ _1\"></span>.<span class=\"_ _2\"></span>202<span class=\"_ _1\"></span>2, O<span class=\"_ _1\"></span>f tota<span class=\"_ _1\"></span>l ba<span class=\"_ _1\"></span>se s<span class=\"_ _1\"></span>ala<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y, MNO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>.1 e<span class=\"_ _1\"></span>qua<span class=\"_ _1\"></span>ls a<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>unt i<span class=\"_ _1\"></span>nvoiced f<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>m Eyde Mo<span class=\"_ _1\"></span>ori<span class=\"_ _1\"></span>ng S<span class=\"_ _1\"></span>olu<span class=\"_ _1\"></span>tio<span class=\"_ _1\"></span>ns A<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>. Pre<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>n Lil<span class=\"_ _1\"></span>tve<span class=\"_ _1\"></span>d ho<span class=\"_ _1\"></span>ld<span class=\"_ _1\"></span>s 19,<span class=\"_ _1\"></span>7% of th<span class=\"_ _1\"></span>e sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>s in Eyde M<span class=\"_ _1\"></span>oo<span class=\"_ _1\"></span>rin<span class=\"_ _1\"></span>g So<span class=\"_ _1\"></span>luti<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>s AS<span class=\"_ _1\"></span>.2) Hi<span class=\"_ _1\"></span>red in<span class=\"_ _1\"></span>, s<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>y e<span class=\"_ _1\"></span>qua<span class=\"_ _1\"></span>ls a<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>unt i<span class=\"_ _1\"></span>nvoice<span class=\"_ _1\"></span>d fro<span class=\"_ _1\"></span>m Ern<span class=\"_ _1\"></span>st &amp; Young A<span class=\"_ _1\"></span>SOther<span class=\"_ _4\"></span> benefits<span class=\"_ _a5\"> </span><span class=\"ls8 ws1\">Bo<span class=\"_ _1\"></span>ard re<span class=\"_ _1\"></span>mun<span class=\"_ _1\"></span>erati<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>, sign<span class=\"_ _1\"></span>-on fe<span class=\"_ _1\"></span>e, c<span class=\"_ _1\"></span>ar, group life in<span class=\"_ _1\"></span>sura<span class=\"_ _1\"></span>nce, p<span class=\"_ _1\"></span>ho<span class=\"_ _1\"></span>ne, n<span class=\"_ _1\"></span>ewspa<span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>, etc.</span>Bonus paid<span class=\"_ _162\"> </span><span class=\"ls8 ws1\">Bo<span class=\"_ _1\"></span>nu<span class=\"_ _1\"></span>s pai<span class=\"_ _1\"></span>d to empl<span class=\"_ _1\"></span>oyee in curre<span class=\"_ _1\"></span>nt year</span>Remunerat<span class=\"_ _4\"></span>ion of<span class=\"_ _4\"></span> Audit<span class=\"_ _4\"></span>or<span class=\"_ _166\"> </span>202<span class=\"_ _1\"></span>2<span class=\"_ _167\"> </span>202<span class=\"_ _1\"></span>1Statutor<span class=\"_ _1\"></span>y a<span class=\"_ _1\"></span>udit<span class=\"_ _168\"> </span>1 29<span class=\"_ _1\"></span>4<span class=\"_ _169\"> </span>1 573Oth<span class=\"_ _1\"></span>er at<span class=\"_ _1\"></span>test<span class=\"_ _1\"></span>ation s<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vice<span class=\"_ _1\"></span>s<span class=\"_ _19\"> </span><span class=\"ls23 ws22\">75<span class=\"_ _16a\"> </span></span>0T<span class=\"_ _5\"></span>a<span class=\"_ _1\"></span>x advisory<span class=\"_ _16b\"> </span>0<span class=\"_ _d7\"> </span>0Other non-<span class=\"_ _4\"></span>audit servic<span class=\"_ _4\"></span>e<span class=\"_ _16c\"> </span>108<span class=\"_ _16d\"> </span><span class=\"ls13 ws12\">27<span class=\"_ _1\"></span>1</span>Expenses<span class=\"_ _16e\"> </span>0<span class=\"_ _d7\"> </span>0T<span class=\"_ _5\"></span>otal<span class=\"_ _16f\"> </span>1 47<span class=\"_ _2\"></span>7<span class=\"_ _170\"> </span><span class=\"ls8 ws1\">1 84<span class=\"_ _1\"></span>4</span>Not<span class=\"_ _4\"></span>e 5 <span class=\"_ _4\"></span>Pensions<span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00Nekkar c<span class=\"_ _4\"></span>ompanies ha<span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span> established pens<span class=\"_ _4\"></span>ion plans<span class=\"_ _4\"></span> in acc<span class=\"_ _4\"></span>ordanc<span class=\"_ _4\"></span>e wi<span class=\"_ _4\"></span>th local<span class=\"_ _4\"></span> practic<span class=\"_ _4\"></span>e and la<span class=\"_ _4\"></span>w regul<span class=\"_ _4\"></span>ati<span class=\"_ _4\"></span>ons. In gene<span class=\"_ _1\"></span>ral N<span class=\"_ _1\"></span>ekkar h<span class=\"_ _1\"></span>as set up def<span class=\"_ _1\"></span>ined contribution p<span class=\"_ _1\"></span>lans for all e<span class=\"_ _1\"></span>mployees<span class=\"_ _1\"></span>. Annu<span class=\"_ _1\"></span>al contribution paid d<span class=\"_ _1\"></span>uring the year is expens<span class=\"_ _1\"></span>ed whe<span class=\"_ _1\"></span>n incurre<span class=\"_ _1\"></span>d. Ref<span class=\"_ _4\"></span>erenc<span class=\"_ _4\"></span>e is made t<span class=\"_ _4\"></span>o t<span class=\"_ _4\"></span>he remunera<span class=\"_ _4\"></span>tion<span class=\"_ _4\"></span> report for further de<span class=\"_ _4\"></span>tails.202<span class=\"_ _1\"></span>2<span class=\"_ _171\"> </span>202<span class=\"_ _1\"></span>1T<span class=\"_ _5\"></span>otal pension c<span class=\"_ _4\"></span>ost<span class=\"_ _172\"> </span>Insured<span class=\"_ _12d\"> </span>Uninsured<span class=\"_ _126\"> </span>T<span class=\"_ _4\"></span>otal<span class=\"_ _b\"> </span>Insured<span class=\"_ _105\"> </span>U<span class=\"_ _1\"></span>ninsured<span class=\"_ _126\"> </span>T<span class=\"_ _5\"></span>otal+   Defined contribution plan<span class=\"_ _173\"> </span> 5 60<span class=\"_ _1\"></span>4 <span class=\"_ _8c\"> </span><span class=\"ws7d\"> <span class=\"_ _127\"> </span>-   <span class=\"_ _30\"> </span></span> 5 60<span class=\"_ _1\"></span>4 <span class=\"_ _21\"> </span> 4 4<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>8 <span class=\"_ _2b\"> </span><span class=\"ws7d\"> <span class=\"_ _174\"> </span>-   <span class=\"_ _db\"> </span></span> 4 48<span class=\"_ _1\"></span>8 =   T<span class=\"_ _4\"></span>otal  p<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>sio<span class=\"_ _1\"></span>n cos<span class=\"_ _1\"></span>t<span class=\"_ _175\"> </span> 5 60<span class=\"_ _1\"></span>4 <span class=\"_ _8c\"> </span><span class=\"ws86\"> <span class=\"_ _127\"> </span>-   <span class=\"_ _176\"> </span></span> 5 60<span class=\"_ _1\"></span>4 <span class=\"_ _1d\"> </span> 4 48<span class=\"_ _1\"></span>8 <span class=\"_ _2b\"> </span><span class=\"ws86\"> <span class=\"_ _174\"> </span>-   <span class=\"_ _176\"> </span></span> 4 4<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>8      - of which re<span class=\"_ _1\"></span>cogn<span class=\"_ _1\"></span>ized as payro<span class=\"_ _1\"></span>ll cost<span class=\"_ _27\"> </span> 5 60<span class=\"_ _1\"></span>4 <span class=\"_ _177\"> </span> 5 60<span class=\"_ _1\"></span>4 <span class=\"_ _21\"> </span> 4 4<span class=\"_ _1\"></span>88 <span class=\"_ _178\"> </span> 4 48<span class=\"_ _1\"></span>8      - of which re<span class=\"_ _1\"></span>cogn<span class=\"_ _1\"></span>ized as f<span class=\"_ _1\"></span>inan<span class=\"_ _1\"></span>ce cost<span class=\"_ _c3\"> </span> <span class=\"_ _127\"> </span>-   <span class=\"_ _8a\"> </span> <span class=\"_ _174\"> </span>-   <span class=\"_ _2d\"> </span> <span class=\"_ _174\"> </span>-   <span class=\"_ _c3\"> </span> <span class=\"_ _14\"> </span>-   <span class=\"_ _87\"> </span> <span class=\"_ _174\"> </span>-   <span class=\"_ _2d\"> </span> <span class=\"_ _127\"> </span>-   Not<span class=\"_ _4\"></span>e 6 <span class=\"_ _4\"></span>Fix<span class=\"_ _5\"></span>ed assets<span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00Starfish R<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>g<span class=\"_ _2\"></span>h<span class=\"_ _1\"></span>t-<span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>f-<span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> Furniture, office- downs<span class=\"_ _4\"></span>caled assetequipment, et<span class=\"_ _4\"></span>c. pilot v<span class=\"_ _4\"></span>ersion<span class=\"_ _113\"> </span><span class=\"ls53 ws55\">T<span class=\"_ _4\"></span>otal</span>As o<span class=\"_ _1\"></span>f 31<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>021Acqu<span class=\"_ _1\"></span>isi<span class=\"_ _1\"></span>tio<span class=\"_ _1\"></span>n cos<span class=\"_ _1\"></span>t 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _f9\"> </span> 8 4<span class=\"_ _4\"></span>29 <span class=\"_ _20\"> </span> 3<span class=\"_ _1\"></span>6 035 <span class=\"_ _83\"> </span> 5 50<span class=\"_ _1\"></span>0 <span class=\"_ _10d\"> </span> 49 9<span class=\"_ _1\"></span>65 Accumu<span class=\"_ _1\"></span>lated de<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>ciation a<span class=\"_ _1\"></span>nd im<span class=\"_ _1\"></span>pai<span class=\"_ _1\"></span>rme<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>s as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12.<span class=\"_ _121\"> </span> -<span class=\"_ _4\"></span>2 626 <span class=\"_ _179\"> </span> -<span class=\"_ _4\"></span>26 40<span class=\"_ _1\"></span>8 <span class=\"_ _17a\"> </span>-<span class=\"_ _1\"></span>68<span class=\"_ _1\"></span>8 <span class=\"_ _3b\"> </span> -<span class=\"_ _4\"></span>29 72<span class=\"_ _1\"></span>1 Bo<span class=\"_ _1\"></span>ok va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>1<span class=\"_ _17b\"> </span> 5 80<span class=\"_ _1\"></span>4 <span class=\"_ _ed\"> </span> 9 627 <span class=\"_ _8c\"> </span> 4 8<span class=\"_ _1\"></span>12 <span class=\"_ _10d\"> </span> 20 24<span class=\"_ _1\"></span>3 2022 Fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>ial ye<span class=\"_ _1\"></span>arBo<span class=\"_ _1\"></span>ok val<span class=\"_ _1\"></span>ue as of 1<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>.<span class=\"_ _17c\"> </span> 5 80<span class=\"_ _1\"></span>4 <span class=\"_ _2d\"> </span> 9 627 <span class=\"_ _94\"> </span> 4 812 <span class=\"_ _dc\"> </span> 20 243 Addi<span class=\"_ _1\"></span>tion<span class=\"_ _1\"></span>s <span class=\"_ _17d\"> </span> <span class=\"_ _174\"> </span>-   <span class=\"_ _94\"> </span><span class=\"ws1\"> 2 427 <span class=\"_ _109\"> </span></span> <span class=\"_ _174\"> </span>-   <span class=\"_ _2f\"> </span> 2 427 Disposals <span class=\"_ _17e\"> </span> <span class=\"_ _174\"> </span>-   Depreci<span class=\"_ _4\"></span>atio<span class=\"_ _4\"></span>n, amortiza<span class=\"_ _4\"></span>tion<span class=\"_ _4\"></span> and impairmen<span class=\"_ _4\"></span>ts<span class=\"_ _14b\"> </span> -1 394 <span class=\"_ _82\"> </span> -<span class=\"_ _4\"></span>2 245 <span class=\"_ _a5\"> </span> -4 8<span class=\"_ _1\"></span>12 <span class=\"_ _3a\"> </span> -8 45<span class=\"_ _1\"></span>1 Bo<span class=\"_ _1\"></span>ok va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>2<span class=\"_ _17f\"> </span> 4 40<span class=\"_ _1\"></span>9 <span class=\"_ _4a\"> </span> 9 80<span class=\"_ _1\"></span>8 <span class=\"_ _109\"> </span><span class=\"ws86\"> <span class=\"_ _14\"> </span>-   <span class=\"_ _10c\"> </span></span> 14 2<span class=\"_ _1\"></span>19 As o<span class=\"_ _1\"></span>f 31<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>022Acqu<span class=\"_ _1\"></span>isi<span class=\"_ _1\"></span>tio<span class=\"_ _1\"></span>n cos<span class=\"_ _1\"></span>t 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _f9\"> </span> 8 4<span class=\"_ _4\"></span>29 <span class=\"_ _20\"> </span> 38 4<span class=\"_ _1\"></span>63 <span class=\"_ _83\"> </span> 5 5<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0 <span class=\"_ _e5\"> </span> 52 39<span class=\"_ _1\"></span>2 Accumu<span class=\"_ _1\"></span>lated de<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>ciation a<span class=\"_ _1\"></span>nd im<span class=\"_ _1\"></span>pai<span class=\"_ _1\"></span>rme<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>s as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12.<span class=\"_ _ce\"> </span> -<span class=\"_ _1\"></span>4 020 <span class=\"_ _d1\"> </span> -28 652 <span class=\"_ _96\"> </span> -5 50<span class=\"_ _1\"></span>0 <span class=\"_ _11\"> </span> -38 17<span class=\"_ _1\"></span>1 Bo<span class=\"_ _1\"></span>ok va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>2<span class=\"_ _17f\"> </span> 4 40<span class=\"_ _1\"></span>9 <span class=\"_ _2b\"> </span> 9 8<span class=\"_ _1\"></span>09 <span class=\"_ _109\"> </span><span class=\"ws86\"> <span class=\"_ _174\"> </span>-   <span class=\"_ _35\"> </span></span> 1<span class=\"_ _1\"></span>4 21<span class=\"_ _1\"></span>9 1)Un<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>scou<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>d lea<span class=\"_ _1\"></span>se l<span class=\"_ _1\"></span>iab<span class=\"_ _1\"></span>ili<span class=\"_ _1\"></span>tie<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d ma<span class=\"_ _1\"></span>turi<span class=\"_ _1\"></span>ty o<span class=\"_ _1\"></span>f ca<span class=\"_ _1\"></span>sh o<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>flows Lease<span class=\"_ _4\"></span> paymen<span class=\"_ _4\"></span>ts 2023<span class=\"_ _180\"> </span> 1 597 Lease<span class=\"_ _4\"></span> paymen<span class=\"_ _4\"></span>ts 202<span class=\"_ _4\"></span>4-<span class=\"_ _4\"></span>20<span class=\"_ _4\"></span>25<span class=\"_ _181\"> </span><span class=\"ls8 ws1\"> 3 06<span class=\"_ _1\"></span>1 </span>Leas<span class=\"_ _1\"></span>e payme<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>s 202<span class=\"_ _1\"></span>5 &gt;<span class=\"_ _182\"> </span> <span class=\"_ _174\"> </span>-   T<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>tal und<span class=\"_ _1\"></span>iscounted lease liabilities at 31.12.<span class=\"_ _1\"></span>2022<span class=\"_ _183\"> </span><span class=\"ls8 ws1\"> 4 658 </span>1)  <span class=\"_ _45\"></span>Th<span class=\"_ _1\"></span>e lea<span class=\"_ _1\"></span>se l<span class=\"_ _1\"></span>iab<span class=\"_ _1\"></span>ilit<span class=\"_ _1\"></span>y do<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s not i<span class=\"_ _1\"></span>ncl<span class=\"_ _1\"></span>ud<span class=\"_ _1\"></span>ed th<span class=\"_ _1\"></span>e 5 yr o<span class=\"_ _1\"></span>ptio<span class=\"_ _1\"></span>n pe<span class=\"_ _1\"></span>rio<span class=\"_ _1\"></span>d for th<span class=\"_ _1\"></span>e of<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ice<span class=\"_ _1\"></span>s in Sync<span class=\"_ _1\"></span>rolif<span class=\"_ _2\"></span>t. Yearly K<span class=\"_ _1\"></span>PI a<span class=\"_ _1\"></span>dj<span class=\"_ _1\"></span>us<span class=\"_ _1\"></span>tme<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>s are i<span class=\"_ _1\"></span>ncl<span class=\"_ _1\"></span>ud<span class=\"_ _1\"></span>ed i<span class=\"_ _1\"></span>n the re<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>al contr<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>t, h<span class=\"_ _1\"></span>owever n<span class=\"_ _1\"></span>ot inc<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>d in th<span class=\"_ _1\"></span>e ca<span class=\"_ _1\"></span>lcu<span class=\"_ _1\"></span>latio<span class=\"_ _1\"></span>n of le<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>e lia<span class=\"_ _1\"></span>bil<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>y<span class=\"_ _4\"></span>. Wh<span class=\"_ _1\"></span>en c<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>cul<span class=\"_ _1\"></span>atin<span class=\"_ _1\"></span>g the R<span class=\"_ _1\"></span>igh<span class=\"_ _1\"></span>t<span class=\"_ _4\"></span>-of-us<span class=\"_ _1\"></span>e as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>, a dis<span class=\"_ _1\"></span>cou<span class=\"_ _1\"></span>nt rate of 6<span class=\"_ _1\"></span>,<span class=\"_ _2\"></span>26% is applied. Nek<span class=\"_ _1\"></span>kar fin<span class=\"_ _1\"></span>alized the produc<span class=\"_ _1\"></span>tion of a down-scal<span class=\"_ _1\"></span>ed pilot version of Star<span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>sh at the end of Q3 202<span class=\"_ _1\"></span>1. T<span class=\"_ _4\"></span>otal alloc<span class=\"_ _1\"></span>ated produc<span class=\"_ _1\"></span>tion cost was T<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K 5 550. Th<span class=\"_ _1\"></span>e down-scal<span class=\"_ _1\"></span>ed pilot ser<span class=\"_ _1\"></span>ved as a tes<span class=\"_ _1\"></span>ting unit for new features a<span class=\"_ _1\"></span>nd techno<span class=\"_ _1\"></span>logy and the tes<span class=\"_ _1\"></span>ting was fin<span class=\"_ _1\"></span>alized in June 202<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>. The down-sc<span class=\"_ _1\"></span>aled p<span class=\"_ _1\"></span>ilot was fully de<span class=\"_ _1\"></span>preciated at the end of 202<span class=\"_ _1\"></span>2.Lease expe<span class=\"_ _1\"></span>nses i<span class=\"_ _1\"></span>nclude<span class=\"_ _1\"></span>d in the profit an<span class=\"_ _1\"></span>d loss a<span class=\"_ _1\"></span>mounted to MN<span class=\"_ _1\"></span>OK 2<span class=\"_ _1\"></span>.0 an<span class=\"_ _1\"></span>d MN<span class=\"_ _1\"></span>OK 1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>3 in 202<span class=\"_ _1\"></span>2 and 202<span class=\"_ _1\"></span>1 respectiv<span class=\"_ _4\"></span>ely<span class=\"_ _5\"></span>. The ex<span class=\"_ _4\"></span>pensed leasing<span class=\"_ _4\"></span> amount is<span class=\"_ _4\"></span> rela<span class=\"_ _4\"></span>ted t<span class=\"_ _4\"></span>o short<span class=\"_ _5\"></span>-t<span class=\"_ _4\"></span>erm lease a<span class=\"_ _4\"></span>greements and lo<span class=\"_ _4\"></span>w v<span class=\"_ _4\"></span>alue assets. Not<span class=\"_ _4\"></span>e 7 <span class=\"_ _4\"></span>Intangible asse<span class=\"_ _4\"></span>ts<span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00Customer Patents, Digital Dev<span class=\"_ _4\"></span>elopment <span class=\"_ _ff\"></span><span class=\"ls8 ws1\"> </span>T<span class=\"_ _4\"></span>echnology por<span class=\"_ _1\"></span>tfoliolice<span class=\"_ _1\"></span>nce<span class=\"_ _1\"></span>s etcSolutionscos<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>sasset<span class=\"_ _1\"></span>s<span class=\"_ _103\"> </span>Goodwill<span class=\"_ _d9\"> </span>T<span class=\"_ _4\"></span>otaAs o<span class=\"_ _1\"></span>f 31<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>021Acqu<span class=\"_ _1\"></span>isi<span class=\"_ _1\"></span>tio<span class=\"_ _1\"></span>n cos<span class=\"_ _1\"></span>t  3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _9a\"> </span> 9 616 <span class=\"_ _1f\"> </span> 5<span class=\"_ _1\"></span>34 <span class=\"_ _10d\"> </span> 7 241 <span class=\"_ _129\"> </span> 26 73<span class=\"_ _1\"></span>6 <span class=\"_ _db\"> </span> 3 30<span class=\"_ _1\"></span>0 <span class=\"_ _e1\"> </span> 1<span class=\"_ _1\"></span>6 6<span class=\"_ _1\"></span>43 <span class=\"_ _11e\"> </span> 6<span class=\"_ _1\"></span>4 07Acc. de<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>ciation a<span class=\"_ _1\"></span>nd a<span class=\"_ _1\"></span>mor<span class=\"_ _1\"></span>tizati<span class=\"_ _1\"></span>on<span class=\"_ _d2\"> </span> -<span class=\"_ _1\"></span>4 931 <span class=\"_ _96\"> </span><span class=\"ls27 ws26\"> -<span class=\"_ _1\"></span>412<span class=\"_ _1\"></span> <span class=\"_ _d6\"> </span></span> -1 093 <span class=\"_ _184\"> </span> - <span class=\"_ _b\"> </span> -9<span class=\"_ _1\"></span>08 <span class=\"_ _80\"> </span> - <span class=\"_ _11c\"> </span> -<span class=\"_ _4\"></span>7 34Bo<span class=\"_ _1\"></span>ok va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>1<span class=\"_ _83\"> </span> 4 685 <span class=\"_ _83\"> </span> 123 <span class=\"_ _4c\"> </span> 6 148 <span class=\"_ _2f\"> </span> 2<span class=\"_ _1\"></span>6 73<span class=\"_ _1\"></span>6 <span class=\"_ _3a\"> </span> 2 392 <span class=\"_ _106\"> </span> 1<span class=\"_ _1\"></span>6 643 <span class=\"_ _105\"> </span> 56 722022 Fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>ial ye<span class=\"_ _1\"></span>arBo<span class=\"_ _1\"></span>ok val<span class=\"_ _1\"></span>ue 1<span class=\"_ _1\"></span>.1.<span class=\"_ _13c\"> </span> 4 68<span class=\"_ _1\"></span>5 <span class=\"_ _83\"> </span> 214 <span class=\"_ _18\"> </span> 6 148 <span class=\"_ _1d\"> </span> 26 73<span class=\"_ _1\"></span>6 <span class=\"_ _3e\"> </span> 2 392 <span class=\"_ _e1\"> </span> 1<span class=\"_ _1\"></span>6 6<span class=\"_ _1\"></span>43 <span class=\"_ _105\"> </span> 5<span class=\"_ _1\"></span>6 72Addi<span class=\"_ _1\"></span>tion<span class=\"_ _1\"></span>s<span class=\"_ _185\"> </span> - <span class=\"_ _15d\"> </span> - <span class=\"_ _dd\"> </span> - <span class=\"_ _de\"> </span> 3<span class=\"_ _1\"></span>1 89<span class=\"_ _1\"></span>8 <span class=\"_ _87\"> </span> - <span class=\"_ _80\"> </span> - <span class=\"_ _11c\"> </span> 31 89Public grant<span class=\"_ _186\"> </span> - <span class=\"_ _15d\"> </span> - <span class=\"_ _dd\"> </span> - <span class=\"_ _187\"> </span> -12 546 <span class=\"_ _87\"> </span> - <span class=\"_ _80\"> </span> - <span class=\"_ _11d\"> </span> -<span class=\"_ _4\"></span>12 5<span class=\"_ _1\"></span>4Acqui<span class=\"_ _1\"></span>sitio<span class=\"_ _1\"></span>ns<span class=\"_ _188\"> </span> 625 <span class=\"_ _c3\"> </span> - <span class=\"_ _dd\"> </span> - <span class=\"_ _f4\"> </span> - <span class=\"_ _87\"> </span> - <span class=\"_ _80\"> </span> - <span class=\"_ _4c\"> </span> 62Disposals<span class=\"_ _189\"> </span> - <span class=\"_ _15d\"> </span> - <span class=\"_ _dd\"> </span> - <span class=\"_ _184\"> </span> - <span class=\"_ _87\"> </span> - <span class=\"_ _80\"> </span> - <span class=\"_ _1b\"> </span>Dep<span class=\"_ _1\"></span>reci<span class=\"_ _1\"></span>ation an<span class=\"_ _1\"></span>d am<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>tizatio<span class=\"_ _1\"></span>n<span class=\"_ _d1\"> </span> -3<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span> <span class=\"_ _83\"> </span><span class=\"ls76 ws74\"> -53<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span></span> -9<span class=\"_ _1\"></span>43 <span class=\"_ _c1\"> </span><span class=\"ls87 ws85\"> -3<span class=\"_ _1\"></span>3<span class=\"_ _2\"></span>4 <span class=\"_ _126\"> </span> -33<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span> <span class=\"_ _80\"> </span></span> - <span class=\"_ _11c\"> </span> -2 0<span class=\"_ _4\"></span>2Bo<span class=\"_ _1\"></span>ok va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>2<span class=\"_ _82\"> </span> 4 947 <span class=\"_ _121\"> </span> 1<span class=\"_ _1\"></span>60 <span class=\"_ _d2\"> </span> 5 205 <span class=\"_ _1d\"> </span> 45 753 <span class=\"_ _18a\"> </span> 2 062 <span class=\"_ _106\"> </span> 1<span class=\"_ _1\"></span>6 6<span class=\"_ _1\"></span>43 <span class=\"_ _5e\"> </span> 74 67Usef<span class=\"_ _1\"></span>ul life (years<span class=\"_ _4\"></span>)<span class=\"_ _18b\"> </span><span class=\"ls8 ws1\"> 20 year<span class=\"_ _1\"></span>s <span class=\"_ _8e\"> </span><span class=\"ls75 ws73\"> 5<span class=\"_ _1\"></span>-1<span class=\"_ _2\"></span>0 <span class=\"_ _34\"> </span><span class=\"ls24 ws23\"> 5<span class=\"_ _8\"></span>-7<span class=\"_ _2\"></span> <span class=\"_ _be\"> </span></span> 5<span class=\"_ _1\"></span>-1<span class=\"_ _2\"></span>0 <span class=\"_ _e1\"> </span></span> 1<span class=\"_ _1\"></span>0 year<span class=\"_ _1\"></span>s <span class=\"_ _47\"> </span><span class=\"ls1b ws1a\"> Infin<span class=\"_ _1\"></span>ite </span></span>As o<span class=\"_ _1\"></span>f 31<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>022Acqu<span class=\"_ _1\"></span>isi<span class=\"_ _1\"></span>tio<span class=\"_ _1\"></span>n cos<span class=\"_ _1\"></span>t  3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _18c\"> </span> 10 241 <span class=\"_ _1f\"> </span> 53<span class=\"_ _1\"></span>4 <span class=\"_ _119\"> </span> 7 241 <span class=\"_ _34\"> </span> 4<span class=\"_ _1\"></span>6 0<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>8 <span class=\"_ _db\"> </span> 3 30<span class=\"_ _1\"></span>0 <span class=\"_ _e1\"> </span> 1<span class=\"_ _1\"></span>6 6<span class=\"_ _1\"></span>43 <span class=\"_ _11e\"> </span> 8<span class=\"_ _1\"></span>4 0<span class=\"_ _1\"></span>4Acc. de<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>ciation a<span class=\"_ _1\"></span>nd a<span class=\"_ _1\"></span>mor<span class=\"_ _1\"></span>tizati<span class=\"_ _1\"></span>on<span class=\"_ _4f\"> </span> -5 29<span class=\"_ _1\"></span>4 <span class=\"_ _dd\"> </span> -4<span class=\"_ _1\"></span>65 <span class=\"_ _e6\"> </span> -<span class=\"_ _4\"></span>2 037 <span class=\"_ _c1\"> </span><span class=\"ls87 ws85\"> -3<span class=\"_ _1\"></span>3<span class=\"_ _2\"></span>4<span class=\"_ _1\"></span> <span class=\"_ _db\"> </span></span> -1 23<span class=\"_ _1\"></span>8 <span class=\"_ _80\"> </span> - <span class=\"_ _59\"> </span> -9 36Bo<span class=\"_ _1\"></span>ok va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>2<span class=\"_ _82\"> </span> 4 947 <span class=\"_ _b8\"> </span> 6<span class=\"_ _1\"></span>9 <span class=\"_ _d2\"> </span> 5 205 <span class=\"_ _129\"> </span> 45 753 <span class=\"_ _18a\"> </span> 2 0<span class=\"_ _1\"></span>62 <span class=\"_ _106\"> </span> 1<span class=\"_ _1\"></span>6 64<span class=\"_ _1\"></span>3 <span class=\"_ _5e\"> </span> 7<span class=\"_ _4\"></span>4 67Dev<span class=\"_ _4\"></span>elopment<span class=\"_ _4\"></span> cost<span class=\"_ _4\"></span> (R&amp;D<span class=\"_ _4\"></span>)<span class=\"_ _4\"></span> includes capi<span class=\"_ _4\"></span>talised development cost of M<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K 15  related to the closed fish c<span class=\"_ _1\"></span>age sol<span class=\"_ _1\"></span>ution Star<span class=\"_ _1\"></span>fish<span class=\"_ _1\"></span>, MN<span class=\"_ _1\"></span>OK 14 to projec<span class=\"_ _1\"></span>t Sk<span class=\"_ _1\"></span>yWalk<span class=\"_ _4\"></span>er an<span class=\"_ _1\"></span>d MN<span class=\"_ _1\"></span>OK 8<span class=\"_ _1\"></span>.1 regardin<span class=\"_ _1\"></span>g projec<span class=\"_ _1\"></span>t Inteliwell and Rob<span class=\"_ _1\"></span>otoc driller in intellilift<span class=\"_ _1\"></span>. T<span class=\"_ _5\"></span>ota<span class=\"_ _1\"></span>l public gr<span class=\"_ _1\"></span>ants received on these p<span class=\"_ _1\"></span>rojec<span class=\"_ _1\"></span>ts am<span class=\"_ _1\"></span>ount<span class=\"_ _1\"></span>s to MNO<span class=\"_ _1\"></span>K 12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>5 in 202<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.T<span class=\"_ _5\"></span>e<span class=\"_ _1\"></span>chnolo<span class=\"_ _1\"></span>gy as<span class=\"_ _1\"></span>sets a<span class=\"_ _1\"></span>nd goo<span class=\"_ _1\"></span>dwill relates to the acquisitions of Intellilif<span class=\"_ _1\"></span>t AS in 201<span class=\"_ _1\"></span>9.T<span class=\"_ _5\"></span>ota<span class=\"_ _1\"></span>l R&amp;D expen<span class=\"_ _1\"></span>ses in 2<span class=\"_ _1\"></span>022 was M<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K 3.<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>. Th<span class=\"_ _1\"></span>e amou<span class=\"_ _1\"></span>nt is includ<span class=\"_ _1\"></span>ed in other o<span class=\"_ _1\"></span>perating expe<span class=\"_ _1\"></span>nses in th<span class=\"_ _1\"></span>e conso<span class=\"_ _4\"></span>lidat<span class=\"_ _4\"></span>ed stat<span class=\"_ _4\"></span>ement<span class=\"_ _4\"></span> of c<span class=\"_ _4\"></span>omprehensi<span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span> income.Allocati<span class=\"_ _4\"></span>on of goodwi<span class=\"_ _4\"></span>ll and The valu<span class=\"_ _1\"></span>e in use is b<span class=\"_ _1\"></span>ased o<span class=\"_ _1\"></span>n several ke<span class=\"_ _4\"></span>y assu<span class=\"_ _1\"></span>mptions impairment assessmentand is m<span class=\"_ _1\"></span>ost se<span class=\"_ _1\"></span>nsitive t<span class=\"_ _4\"></span>o the following:  Recognized goodwill relates to the acquisition of Intellilift an<span class=\"_ _1\"></span>d amo<span class=\"_ _1\"></span>unts to M<span class=\"_ _1\"></span>NOK 17 a<span class=\"_ _1\"></span>s of 31 De<span class=\"_ _1\"></span>cembe<span class=\"_ _1\"></span>r \u2022 <span class=\"_ _44\"> </span><span class=\"ls55 ws57\">Di<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>cou<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span> ra<span class=\"_ _1\"></span>te (<span class=\"_ _2\"></span>W<span class=\"_ _4\"></span>ACC)</span>2022<span class=\"_ _1\"></span>. Incl<span class=\"_ _1\"></span>uded i<span class=\"_ _1\"></span>n goodwill is the va<span class=\"_ _1\"></span>lue of empl<span class=\"_ _1\"></span>oy<span class=\"_ _4\"></span>ee<span class=\"_ _1\"></span>s \u2022 <span class=\"_ _44\"> </span><span class=\"lsd ws4c\">Gross ma<span class=\"_ _1\"></span>rgins</span>with special skills a<span class=\"_ _1\"></span>nd expec<span class=\"_ _1\"></span>ted syn<span class=\"_ _1\"></span>ergies with the<span class=\"_ _1\"></span> \u2022 <span class=\"_ _44\"> </span><span class=\"lsd ws4c\">Growth assum<span class=\"_ _1\"></span>ptions in cash f<span class=\"_ _1\"></span>low projections</span>existi<span class=\"_ _4\"></span>ng business of the Group. These in<span class=\"_ _4\"></span>tangible \u2022 <span class=\"_ _44\"> </span>T<span class=\"_ _5\"></span>e<span class=\"_ _1\"></span>rminal growth rateass<span class=\"_ _1\"></span>ets do n<span class=\"_ _1\"></span>ot fulfil the re<span class=\"_ _1\"></span>cognition criteria unde<span class=\"_ _1\"></span>r IAS 3<span class=\"_ _1\"></span>8 an<span class=\"_ _1\"></span>d are therefore not recognized sepa<span class=\"_ _1\"></span>rately<span class=\"_ _4\"></span>. If thes<span class=\"_ _1\"></span>e ke<span class=\"_ _4\"></span>y as<span class=\"_ _1\"></span>sumptions a<span class=\"_ _1\"></span>re dev<span class=\"_ _4\"></span>elopi<span class=\"_ _1\"></span>ng unfavorably Reference is mad<span class=\"_ _1\"></span>e to note 20 Busines<span class=\"_ _1\"></span>s Comb<span class=\"_ _1\"></span>inations<span class=\"_ _1\"></span>.it may cause a n<span class=\"_ _1\"></span>eed for im<span class=\"_ _1\"></span>pairm<span class=\"_ _1\"></span>ent of the recognis<span class=\"_ _1\"></span>ed goodwill<span class=\"_ _1\"></span>. Howe<span class=\"_ _4\"></span>ver<span class=\"_ _4\"></span>, manage<span class=\"_ _1\"></span>ment be<span class=\"_ _1\"></span>lieves that only a In accordance with IAS 3<span class=\"_ _1\"></span>6, g<span class=\"_ _1\"></span>oodwill is not am<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>tiz<span class=\"_ _4\"></span>ed<span class=\"_ _1\"></span>, signific<span class=\"_ _1\"></span>ant chang<span class=\"_ _1\"></span>e in the as<span class=\"_ _1\"></span>sumptions u<span class=\"_ _1\"></span>sed will lea<span class=\"_ _1\"></span>d but is tested for im<span class=\"_ _1\"></span>pairm<span class=\"_ _1\"></span>ent at lea<span class=\"_ _1\"></span>st an<span class=\"_ _1\"></span>nually<span class=\"_ _4\"></span>, or to an impairm<span class=\"_ _1\"></span>ent. when the<span class=\"_ _1\"></span>re are indication<span class=\"_ _1\"></span>s of impairm<span class=\"_ _1\"></span>ent. N<span class=\"_ _1\"></span>ekka<span class=\"_ _1\"></span>r per<span class=\"_ _1\"></span>form<span class=\"_ _1\"></span>ed it<span class=\"_ _1\"></span>s annu<span class=\"_ _1\"></span>al impa<span class=\"_ _1\"></span>irment tes<span class=\"_ _1\"></span>t in Decem<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span> CGU<span class=\"_ _4\"></span> Digital Solutions<span class=\"_ _18d\"> </span>202<span class=\"_ _1\"></span>2<span class=\"_ _24\"> </span>2<span class=\"_ _1\"></span>021202<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.Goo<span class=\"_ _1\"></span>dwill<span class=\"_ _13a\"> </span> 16 6<span class=\"_ _1\"></span>43 <span class=\"_ _e3\"> </span> 1<span class=\"_ _1\"></span>6 6<span class=\"_ _1\"></span>43 Oth<span class=\"_ _1\"></span>er int<span class=\"_ _1\"></span>ang<span class=\"_ _1\"></span>ible a<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>ets<span class=\"_ _51\"> </span> 21 1<span class=\"_ _1\"></span>17 <span class=\"_ _18e\"> </span> 16 3<span class=\"_ _1\"></span>41 Goo<span class=\"_ _1\"></span>dwill is tested for imp<span class=\"_ _1\"></span>airme<span class=\"_ _1\"></span>nt by groups of cash gene<span class=\"_ _1\"></span>rating unit<span class=\"_ _1\"></span>s (<span class=\"_ _4\"></span>CGU) and Intellilif<span class=\"_ _1\"></span>t is as<span class=\"_ _1\"></span>ses<span class=\"_ _1\"></span>sed a<span class=\"_ _1\"></span>s T<span class=\"_ _5\"></span>otal<span class=\"_ _18f\"> </span> 37 760 <span class=\"_ _176\"> </span> 28 035 one CGU. A<span class=\"_ _1\"></span>s of 3<span class=\"_ _1\"></span>1 Decemb<span class=\"_ _1\"></span>er 202<span class=\"_ _1\"></span>2, the recoverable amou<span class=\"_ _1\"></span>nt of the CGU has be<span class=\"_ _1\"></span>en determin<span class=\"_ _1\"></span>ed ba<span class=\"_ _1\"></span>sed on a<span class=\"_ _1\"></span> De<span class=\"_ _4\"></span>vel<span class=\"_ _4\"></span>opment costsvalue in us<span class=\"_ _1\"></span>e calcu<span class=\"_ _1\"></span>lation using ca<span class=\"_ _1\"></span>sh flow projec<span class=\"_ _1\"></span>tions The G<span class=\"_ _1\"></span>roup per<span class=\"_ _1\"></span>form<span class=\"_ _1\"></span>ed it<span class=\"_ _1\"></span>s impa<span class=\"_ _1\"></span>irment a<span class=\"_ _1\"></span>sse<span class=\"_ _1\"></span>ssm<span class=\"_ _1\"></span>ent from the 202<span class=\"_ _1\"></span>3 bud<span class=\"_ _1\"></span>get and a total forec<span class=\"_ _1\"></span>ast p<span class=\"_ _1\"></span>eriod of in January 20<span class=\"_ _4\"></span>23<span class=\"_ _1\"></span>. The r<span class=\"_ _4\"></span>eco<span class=\"_ _4\"></span>verab<span class=\"_ _4\"></span>le amount h<span class=\"_ _4\"></span>as been 5 years<span class=\"_ _1\"></span>. The p<span class=\"_ _1\"></span>re-tax discount rate applie<span class=\"_ _1\"></span>d to the cash determine<span class=\"_ _1\"></span>d base<span class=\"_ _1\"></span>d on a value i<span class=\"_ _1\"></span>n use ca<span class=\"_ _1\"></span>lculation using flow projec<span class=\"_ _1\"></span>tions is 15<span class=\"_ _1\"></span>.7% an<span class=\"_ _1\"></span>d the ca<span class=\"_ _1\"></span>sh flows beyond 5 year cash f<span class=\"_ _1\"></span>low projec<span class=\"_ _1\"></span>tions. T<span class=\"_ _1\"></span>he imp<span class=\"_ _1\"></span>airme<span class=\"_ _1\"></span>nt test the five-year period a<span class=\"_ _1\"></span>re extrapo<span class=\"_ _1\"></span>lated using a 1.<span class=\"_ _1\"></span>5%<span class=\"_ _1\"></span> indic<span class=\"_ _1\"></span>ated that the reco<span class=\"_ _4\"></span>verable a<span class=\"_ _1\"></span>mount exceeds bo<span class=\"_ _1\"></span>ok gro<span class=\"_ _4\"></span>wth rat<span class=\"_ _4\"></span>e. value, h<span class=\"_ _1\"></span>ence no im<span class=\"_ _1\"></span>pairm<span class=\"_ _1\"></span>ent is recognized as pe<span class=\"_ _1\"></span>r 31 Decem<span class=\"_ _1\"></span>ber 202<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>. The imp<span class=\"_ _1\"></span>airme<span class=\"_ _1\"></span>nt test ind<span class=\"_ _1\"></span>icated that the recov<span class=\"_ _4\"></span>erab<span class=\"_ _1\"></span>le amou<span class=\"_ _1\"></span>nt exc<span class=\"_ _4\"></span>eed<span class=\"_ _1\"></span>s the boo<span class=\"_ _1\"></span>k value of the CGU, he<span class=\"_ _1\"></span>nce no impair<span class=\"_ _1\"></span>ment is recog<span class=\"_ _1\"></span>nized as per 3<span class=\"_ _1\"></span>1 Decem<span class=\"_ _1\"></span>ber 2<span class=\"_ _1\"></span>022<span class=\"_ _1\"></span>. Not<span class=\"_ _4\"></span>e 8 <span class=\"_ _4\"></span>Subsidiarie<span class=\"_ _4\"></span>s and in<span class=\"_ _4\"></span>v<span class=\"_ _5\"></span>estments in o<span class=\"_ _4\"></span>ther c<span class=\"_ _4\"></span>ompaniesThe fo<span class=\"_ _1\"></span>llowin<span class=\"_ _1\"></span>g sub<span class=\"_ _1\"></span>sidi<span class=\"_ _1\"></span>arie<span class=\"_ _1\"></span>s are b<span class=\"_ _1\"></span>asi<span class=\"_ _1\"></span>s for th<span class=\"_ _1\"></span>e cons<span class=\"_ _1\"></span>olid<span class=\"_ _1\"></span>ated accou<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>s 31<span class=\"_ _1\"></span>.12.<span class=\"_ _2\"></span>22<span class=\"_ _1\"></span>:Ac<span class=\"_ _4\"></span>quisition V<span class=\"_ _4\"></span>oting<span class=\"_ _1\"></span> <span class=\"_ _ff\"></span><span class=\"ls8 ws1\"> </span>Local Functi<span class=\"_ _4\"></span>onal Share cSu<span class=\"_ _1\"></span>bsi<span class=\"_ _1\"></span>dia<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y of N<span class=\"_ _1\"></span>ek<span class=\"_ _1\"></span>kar A<span class=\"_ _1\"></span>SA<span class=\"_ _87\"> </span><span class=\"ls13 ws2b\">Registered office</span>yea<span class=\"_ _1\"></span>r<span class=\"_ _fd\"> </span><span class=\"ls16 ws15\">Ow<span class=\"_ _4\"></span>nership</span>sharecurrencycurrencyin local<span class=\"_ _4\"></span> curSy<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>f<span class=\"_ _2\"></span>t A<span class=\"_ _2\"></span>S<span class=\"_ _190\"> </span>V<span class=\"_ _4\"></span>es<span class=\"_ _1\"></span>tby<span class=\"_ _4\"></span>, Nor<span class=\"_ _1\"></span>way<span class=\"_ _179\"> </span>199<span class=\"_ _1\"></span>4<span class=\"_ _db\"> </span>10<span class=\"_ _1\"></span>0%<span class=\"_ _103\"> </span>1<span class=\"_ _1\"></span>00%<span class=\"_ _d9\"> </span>NOK<span class=\"_ _18e\"> </span>NOK<span class=\"_ _41\"> </span>1 0<span class=\"_ _1\"></span>45Nekkar AS<span class=\"_ _e4\"> </span>Kristiansand,<span class=\"_ _4\"></span> Norway<span class=\"_ _27\"> </span>2018<span class=\"_ _18a\"> </span>100%<span class=\"_ _120\"> </span>100%<span class=\"_ _d9\"> </span>NOK<span class=\"_ _18e\"> </span>NOK<span class=\"_ _24\"> </span>60Nekkar SkyW<span class=\"_ _4\"></span>alk<span class=\"_ _4\"></span>er Onshore<span class=\"_ _4\"></span> AS<span class=\"_ _5e\"> </span>Krist<span class=\"_ _4\"></span>iansand, Norwa<span class=\"_ _4\"></span>y<span class=\"_ _113\"> </span>202<span class=\"_ _1\"></span>2<span class=\"_ _18a\"> </span>100%<span class=\"_ _120\"> </span>10<span class=\"_ _1\"></span>0%<span class=\"_ _d9\"> </span>NOK<span class=\"_ _18e\"> </span>NOK<span class=\"_ _27\"> </span> 30Ac<span class=\"_ _4\"></span>quisition V<span class=\"_ _4\"></span>oting<span class=\"_ _1\"></span> <span class=\"_ _ff\"></span><span class=\"ls8 ws1\"> </span>Local Functi<span class=\"_ _4\"></span>onal Share cSu<span class=\"_ _1\"></span>bsi<span class=\"_ _1\"></span>dia<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y of Sync<span class=\"_ _1\"></span>rol<span class=\"_ _1\"></span>if<span class=\"_ _1\"></span>t A<span class=\"_ _1\"></span>S<span class=\"_ _be\"> </span><span class=\"ls13 ws2b\">Registered office</span>yea<span class=\"_ _1\"></span>r<span class=\"_ _fd\"> </span><span class=\"ls16 ws15\">Ow<span class=\"_ _4\"></span>nership</span>sharecurrencycurrencyin local<span class=\"_ _4\"></span> curS<span class=\"_ _4\"></span>yncrol<span class=\"_ _4\"></span>ift Inc<span class=\"_ _191\"> </span>USA<span class=\"_ _27\"> </span>2019<span class=\"_ _18a\"> </span>100%<span class=\"_ _120\"> </span>100%<span class=\"_ _3d\"> </span>USD<span class=\"_ _126\"> </span>USD<span class=\"_ _192\"> </span>Syncrolif<span class=\"_ _1\"></span>t S<span class=\"_ _1\"></span>outh E<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>t As<span class=\"_ _1\"></span>ia<span class=\"_ _18b\"> </span>Singa<span class=\"_ _1\"></span>pore<span class=\"_ _27\"> </span>201<span class=\"_ _1\"></span>9<span class=\"_ _18a\"> </span>100%<span class=\"_ _120\"> </span>100%<span class=\"_ _3d\"> </span>SGD<span class=\"_ _187\"> </span>SG<span class=\"_ _1\"></span>D<span class=\"_ _192\"> </span>Ac<span class=\"_ _4\"></span>quisition V<span class=\"_ _4\"></span>oting<span class=\"_ _1\"></span> <span class=\"_ _ff\"></span><span class=\"ls8 ws1\"> </span>Local Functi<span class=\"_ _4\"></span>onal Share cSu<span class=\"_ _1\"></span>bsi<span class=\"_ _1\"></span>dia<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y of N<span class=\"_ _1\"></span>ek<span class=\"_ _1\"></span>kar A<span class=\"_ _1\"></span>S<span class=\"_ _79\"> </span><span class=\"ls13 ws2b\">Registered o<span class=\"_ _4\"></span>ff<span class=\"_ _1\"></span>ice</span>yea<span class=\"_ _1\"></span>r<span class=\"_ _fd\"> </span><span class=\"ls16 ws15\">Ow<span class=\"_ _4\"></span>nership</span>sharecurrencycurrencyin local<span class=\"_ _4\"></span> curIntellilif<span class=\"_ _1\"></span>t AS<span class=\"_ _193\"> </span>Kristia<span class=\"_ _4\"></span>nsand, Norway<span class=\"_ _179\"> </span>201<span class=\"_ _1\"></span>9<span class=\"_ _1b\"> </span>51%<span class=\"_ _e0\"> </span>51%<span class=\"_ _d9\"> </span>NOK<span class=\"_ _18e\"> </span>NOK<span class=\"_ _c1\"> </span> 1Ac<span class=\"_ _4\"></span>quisition Owner<span class=\"ls8 ws1\">-</span>V<span class=\"_ _4\"></span>oting<span class=\"_ _1\"></span> <span class=\"_ _ff\"></span><span class=\"ls8 ws1\"> </span>Local Functi<span class=\"_ _4\"></span>onal Share c1)1)Subsidia<span class=\"_ _1\"></span>ry of Intellilift AS<span class=\"_ _b8\"> </span><span class=\"ls13 ws2b\">Registered o<span class=\"_ _4\"></span>ff<span class=\"_ _1\"></span>ice</span>yea<span class=\"_ _1\"></span>rshipsharecurrencycurrencyin local<span class=\"_ _4\"></span> curIntellirob AS<span class=\"_ _116\"> </span>Kr<span class=\"_ _4\"></span>istiansand, Norwa<span class=\"_ _4\"></span>y<span class=\"_ _27\"> </span>2019<span class=\"_ _db\"> </span>10<span class=\"_ _1\"></span>0%<span class=\"_ _120\"> </span>100%<span class=\"_ _d9\"> </span>NOK<span class=\"_ _18e\"> </span>NOK<span class=\"_ _27\"> </span> 301) Re<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>s Inte<span class=\"_ _1\"></span>llil<span class=\"_ _1\"></span>if<span class=\"_ _1\"></span>t A<span class=\"_ _1\"></span>S\u2019 sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>.As p<span class=\"_ _1\"></span>er 3<span class=\"_ _1\"></span>1 Decem<span class=\"_ _1\"></span>ber 202<span class=\"_ _1\"></span>2 Ne<span class=\"_ _1\"></span>kkar do n<span class=\"_ _1\"></span>ot hold any positions in othe<span class=\"_ _1\"></span>r companie<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>.Not<span class=\"_ _4\"></span>e 9 <span class=\"_ _4\"></span>T<span class=\"_ _6\"></span>rade and o<span class=\"_ _4\"></span>ther rec<span class=\"_ _4\"></span>eiv<span class=\"_ _4\"></span>ables<span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00T<span class=\"_ _4\"></span>rade receivabl<span class=\"_ _1\"></span>es<span class=\"_ _ab\"> </span>2<span class=\"_ _1\"></span>022<span class=\"_ _130\"> </span>2<span class=\"_ _1\"></span>021T<span class=\"_ _4\"></span>rade receivabl<span class=\"_ _1\"></span>es<span class=\"_ _183\"> </span>1<span class=\"_ _1\"></span>19<span class=\"_ _1\"></span> 8<span class=\"_ _1\"></span>42<span class=\"_ _128\"> </span><span class=\"ls8a ws89\">1<span class=\"_ _1\"></span>47<span class=\"_ _1\"></span> 6<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>2</span>Los<span class=\"_ _1\"></span>s provis<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>s<span class=\"_ _194\"> </span>-1<span class=\"_ _1\"></span>2 9<span class=\"_ _2\"></span>6<span class=\"_ _1\"></span>7<span class=\"_ _161\"> </span>-1<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span> 9<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>3Net t<span class=\"_ _1\"></span>rad<span class=\"_ _1\"></span>e re<span class=\"_ _1\"></span>ceiva<span class=\"_ _1\"></span>bl<span class=\"_ _1\"></span>es<span class=\"_ _cb\"> </span> 1<span class=\"_ _1\"></span>06 875 <span class=\"_ _193\"> </span> 1<span class=\"_ _1\"></span>34 7<span class=\"_ _4\"></span>49 T<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ade rec<span class=\"_ _4\"></span>eivables<span class=\"_ _4\"></span> (<span class=\"_ _4\"></span>net<span class=\"_ _4\"></span>) per cur<span class=\"_ _4\"></span>rency:<span class=\"_ _9c\"> </span>2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>1<span class=\"_ _195\"> </span><span class=\"ls2e ws2d\">2020</span>EUR<span class=\"_ _e\"> </span><span class=\"ls8 ws1\">14 1<span class=\"_ _1\"></span>86<span class=\"_ _150\"> </span><span class=\"ls80 ws7e\">4<span class=\"_ _1\"></span>3<span class=\"_ _2\"></span> 9<span class=\"_ _1\"></span>74</span></span>USD<span class=\"_ _68\"> </span>8<span class=\"_ _1\"></span>5 72<span class=\"_ _1\"></span>5<span class=\"_ _138\"> </span>6<span class=\"_ _1\"></span>6 28<span class=\"_ _1\"></span>3NOK<span class=\"_ _196\"> </span>4 67<span class=\"_ _1\"></span>1<span class=\"_ _da\"> </span><span class=\"ls18 ws17\">4 124</span>SGD<span class=\"_ _197\"> </span>2 293<span class=\"_ _15f\"> </span><span class=\"ls2e ws2d\">19 502</span>Other curr<span class=\"_ _4\"></span>encies<span class=\"_ _198\"> </span> - <span class=\"_ _da\"> </span> 8<span class=\"_ _1\"></span>66 T<span class=\"_ _5\"></span>otal<span class=\"_ _134\"> </span> 10<span class=\"_ _1\"></span>6 875 <span class=\"_ _193\"> </span> 13<span class=\"_ _1\"></span>4 7<span class=\"_ _4\"></span>49 For addition<span class=\"_ _1\"></span>al information on account<span class=\"_ _1\"></span>s receivable<span class=\"_ _1\"></span>s and a<span class=\"_ _1\"></span>sso<span class=\"_ _1\"></span>ciated risks<span class=\"_ _1\"></span>, see Accounting Principle<span class=\"_ _1\"></span>s and s<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>tions 2.<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>, 3<span class=\"_ _1\"></span>.1 and 4 an<span class=\"_ _1\"></span>d <span class=\"ls55 ws57\">N<span class=\"_ _1\"></span>ote 1<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span></span>.Other short<span class=\"_ _4\"></span>-t<span class=\"_ _4\"></span>erm rec<span class=\"_ _4\"></span>eivables<span class=\"_ _199\"> </span>202<span class=\"_ _1\"></span>2<span class=\"_ _130\"> </span>202<span class=\"_ _1\"></span>1VAT<span class=\"_ _19a\"> </span> 5 86<span class=\"_ _1\"></span>6 <span class=\"_ _15e\"> </span> 5 905 Prepa<span class=\"_ _4\"></span>yments<span class=\"_ _a4\"> </span> 8<span class=\"_ _1\"></span>19 <span class=\"_ _19b\"> </span> 1 275 Fair value of f<span class=\"_ _1\"></span>irm com<span class=\"_ _1\"></span>mitm<span class=\"_ _1\"></span>ent, e<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tive he<span class=\"_ _1\"></span>dgin<span class=\"_ _1\"></span>g contra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s<span class=\"_ _10e\"> </span> <span class=\"_ _174\"> </span>-   <span class=\"_ _19c\"> </span> <span class=\"_ _174\"> </span>-   Prolo<span class=\"_ _1\"></span>ngin<span class=\"_ _1\"></span>g of ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tive he<span class=\"_ _1\"></span>dg<span class=\"_ _1\"></span>e relatio<span class=\"_ _1\"></span>nshi<span class=\"_ _1\"></span>p<span class=\"_ _19d\"> </span> 137 <span class=\"_ _161\"> </span> 5 2<span class=\"_ _1\"></span>55 Othe<span class=\"_ _1\"></span>r receivable<span class=\"_ _1\"></span>s<span class=\"_ _14c\"> </span> 302 <span class=\"_ _140\"> </span> 1 4<span class=\"_ _4\"></span>70 Other short<span class=\"_ _4\"></span>-t<span class=\"_ _4\"></span>erm rec<span class=\"_ _4\"></span>eivables<span class=\"_ _19e\"> </span> 7 126 <span class=\"_ _19f\"> </span> 13 90<span class=\"_ _1\"></span>6 For accrue<span class=\"_ _1\"></span>d, not invoiced re<span class=\"_ _4\"></span>venue, s<span class=\"_ _1\"></span>ee Note 2 <span class=\"ls35 ws35\">Re<span class=\"_ _4\"></span>venue.</span>For receivable<span class=\"_ _1\"></span>s relating to derivativ<span class=\"_ _4\"></span>es an<span class=\"_ _1\"></span>d he<span class=\"_ _1\"></span>dge accounting, s<span class=\"_ _1\"></span>ee <span class=\"ls55 ws57\">N<span class=\"_ _1\"></span>ote<span class=\"_ _1\"></span> 1<span class=\"_ _1\"></span>6<span class=\"ls42 ws45\"> D<span class=\"_ _1\"></span>erivatives.</span></span>Not<span class=\"_ _4\"></span>e 10 Asse<span class=\"_ _4\"></span>ts pledged as s<span class=\"_ _4\"></span>ecuri<span class=\"_ _4\"></span>ty and guarant<span class=\"_ _4\"></span>ees <span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00Nek<span class=\"_ _1\"></span>kar A<span class=\"_ _1\"></span>SA has no interes<span class=\"_ _1\"></span>t bea<span class=\"_ _1\"></span>ring debt<span class=\"_ _1\"></span>, howe<span class=\"_ _4\"></span>ver a guara<span class=\"_ _1\"></span>ntee and credit fa<span class=\"_ _1\"></span>cilities with Nordea N<span class=\"_ _1\"></span>orge A<span class=\"_ _1\"></span>SA is established.Ne<span class=\"_ _1\"></span>kkar h<span class=\"_ _1\"></span>as th<span class=\"_ _1\"></span>e fol<span class=\"_ _1\"></span>lowing cre<span class=\"_ _1\"></span>dit f<span class=\"_ _1\"></span>acili<span class=\"_ _1\"></span>ties th<span class=\"_ _1\"></span>rou<span class=\"_ _1\"></span>gh it<span class=\"_ _1\"></span>s fac<span class=\"_ _1\"></span>ilita<span class=\"_ _1\"></span>tors:202<span class=\"_ _1\"></span>2<span class=\"_ _1a0\"> </span>202<span class=\"_ _1\"></span>1Limit<span class=\"_ _8e\"> </span><span class=\"ls15 ws14\">Dr<span class=\"_ _1\"></span>awn<span class=\"_ _17a\"> </span></span>Limit<span class=\"_ _27\"> </span><span class=\"ls15 ws14\">Dr<span class=\"_ _1\"></span>awn</span>Gu<span class=\"_ _1\"></span>ara<span class=\"_ _1\"></span>ntee limit fo<span class=\"_ _1\"></span>r Gro<span class=\"_ _1\"></span>up  (N<span class=\"_ _1\"></span>ord<span class=\"_ _1\"></span>ea)<span class=\"_ _107\"> </span> 2<span class=\"_ _4\"></span>90 000<span class=\"_ _4\"></span> <span class=\"_ _18e\"> </span><span class=\"ls8 ws1\"> 200 8<span class=\"_ _1\"></span>97 <span class=\"_ _2f\"> </span></span> 290 000<span class=\"_ _4\"></span> <span class=\"_ _58\"> </span><span class=\"ls8 ws1\"> 2<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>3 85<span class=\"_ _1\"></span>3 </span>Overdr<span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>t fa<span class=\"_ _1\"></span>cilit<span class=\"_ _1\"></span>y (No<span class=\"_ _1\"></span>rde<span class=\"_ _1\"></span>a<span class=\"_ _4\"></span>)<span class=\"_ _1a1\"> </span> 100<span class=\"_ _4\"></span> 000 <span class=\"_ _158\"> </span> - <span class=\"_ _1a2\"> </span> - <span class=\"_ _1a3\"> </span> - Revolving Cre<span class=\"_ _1\"></span>dit f<span class=\"_ _1\"></span>acilit<span class=\"_ _1\"></span>y (N<span class=\"_ _1\"></span>ord<span class=\"_ _1\"></span>ea)<span class=\"_ _1a4\"> </span> 100<span class=\"_ _4\"></span> 000 <span class=\"_ _158\"> </span> - <span class=\"_ _1a2\"> </span> - <span class=\"_ _1a3\"> </span> - The financ<span class=\"_ _4\"></span>e agreemen<span class=\"_ _4\"></span>ts include p<span class=\"_ _4\"></span>ledges of pl<span class=\"_ _4\"></span>ant and mac<span class=\"_ _4\"></span>hinery<span class=\"_ _4\"></span>, in<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>ento<span class=\"_ _4\"></span>r<span class=\"_ _1\"></span>y and ac<span class=\"_ _4\"></span>coun<span class=\"_ _4\"></span>ts recei<span class=\"_ _4\"></span>vables in<span class=\"_ _4\"></span> Nekkar ASA a<span class=\"_ _1\"></span>nd Syncrolift A<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>. The gu<span class=\"_ _1\"></span>arantee limit is utilized by Nekkar A<span class=\"_ _1\"></span>SA and Syncrolift A<span class=\"_ _1\"></span>S an<span class=\"_ _1\"></span>d cov<span class=\"_ _4\"></span>er payment gu<span class=\"_ _1\"></span>arantee, p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>forma<span class=\"_ _1\"></span>nce bonds, advanc<span class=\"_ _4\"></span>e pa<span class=\"_ _4\"></span>yment bonds<span class=\"_ _4\"></span> and tax guaran<span class=\"_ _4\"></span>tees.Und<span class=\"_ _1\"></span>er the new credit f<span class=\"_ _1\"></span>acilities es<span class=\"_ _1\"></span>tablis<span class=\"_ _1\"></span>hed in 202<span class=\"_ _1\"></span>2, the f<span class=\"_ _1\"></span>inancia<span class=\"_ _1\"></span>l co<span class=\"_ _4\"></span>venant<span class=\"_ _1\"></span>s are a debt ratio ba<span class=\"_ _1\"></span>sed on n<span class=\"_ _1\"></span>et debt<span class=\"_ _1\"></span>/EBITDA and an e<span class=\"_ _1\"></span>quit<span class=\"_ _1\"></span>y ratio based o<span class=\"_ _1\"></span>n equit<span class=\"_ _1\"></span>y<span class=\"_ _4\"></span>/t<span class=\"_ _4\"></span>otal as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s.\u2022 <span class=\"_ _44\"> </span>The comp<span class=\"_ _1\"></span>any\u2019s debt ratio shall not exc<span class=\"_ _4\"></span>eed 2<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>5 times the EB<span class=\"_ _1\"></span>ITDA and is ca<span class=\"_ _1\"></span>lculated from the cons<span class=\"_ _1\"></span>olidated total interest be<span class=\"_ _1\"></span>aring d<span class=\"_ _1\"></span>ebt to the consolidated EBITDA<span class=\"_ _1\"></span>.\u2022 <span class=\"_ _44\"> </span>Equity ratio shall n<span class=\"_ _1\"></span>ot be  lower than 35 %<span class=\"_ _1\"></span>, calc<span class=\"_ _1\"></span>ulated from the consolid<span class=\"_ _1\"></span>ated to<span class=\"_ _4\"></span>tal e<span class=\"_ _1\"></span>quit<span class=\"_ _1\"></span>y to consolidated total ass<span class=\"_ _4\"></span>ets.The cov<span class=\"_ _4\"></span>ena<span class=\"_ _1\"></span>nts al<span class=\"_ _1\"></span>so includ<span class=\"_ _1\"></span>e a condition requiri<span class=\"_ _1\"></span>ng Nek<span class=\"_ _1\"></span>kar to maintain it<span class=\"_ _1\"></span>s 10<span class=\"_ _1\"></span>0 % owner<span class=\"_ _1\"></span>ship in Syncrolift A<span class=\"_ _1\"></span>S. T<span class=\"_ _1\"></span>he co<span class=\"_ _4\"></span>venant<span class=\"_ _1\"></span>s are mon<span class=\"_ _1\"></span>itored on a regular b<span class=\"_ _1\"></span>asis to ensure complia<span class=\"_ _1\"></span>nce with the credit agreem<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>s which are tested and rep<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>ted on a quar<span class=\"_ _1\"></span>terly ba<span class=\"_ _1\"></span>sis<span class=\"_ _1\"></span>. Nek<span class=\"_ _1\"></span>kar was in complia<span class=\"_ _1\"></span>nce with its cov<span class=\"_ _4\"></span>enant<span class=\"_ _1\"></span>s as of De<span class=\"_ _1\"></span>cembe<span class=\"_ _1\"></span>r 31<span class=\"_ _1\"></span>, 202<span class=\"_ _1\"></span>2.For the a<span class=\"_ _1\"></span>bove menti<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span>d fac<span class=\"_ _1\"></span>ilitie<span class=\"_ _1\"></span>s the fo<span class=\"_ _1\"></span>llowing a<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>ets h<span class=\"_ _1\"></span>ave been pl<span class=\"_ _1\"></span>edg<span class=\"_ _1\"></span>ed a<span class=\"_ _1\"></span>s collatera<span class=\"_ _1\"></span>l to Nor<span class=\"_ _1\"></span>dea<span class=\"_ _1\"></span>: Assets pledged as<span class=\"_ _4\"></span> col<span class=\"_ _4\"></span>lateral<span class=\"_ _4\"></span> for se<span class=\"_ _4\"></span>cured debt<span class=\"_ _4\"></span>:<span class=\"_ _1a5\"> </span><span class=\"ls52 ws54\">202<span class=\"_ _1\"></span>2<span class=\"_ _1a6\"> </span>202<span class=\"_ _1\"></span>1</span>Accou<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>/Gro<span class=\"_ _1\"></span>up re<span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span>iva<span class=\"_ _1\"></span>bl<span class=\"_ _1\"></span>es <span class=\"_ _a1\"> </span> 12<span class=\"_ _1\"></span>5 9<span class=\"_ _1\"></span>47 <span class=\"_ _1a7\"> </span> 153 3<span class=\"_ _1\"></span>26 Inventor<span class=\"_ _1\"></span>y<span class=\"_ _4\"></span>/<span class=\"_ _1\"></span>Work in pro<span class=\"_ _1\"></span>gres<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>, incl<span class=\"_ _1\"></span>udi<span class=\"_ _1\"></span>ng no<span class=\"_ _1\"></span>n-invoiced p<span class=\"_ _1\"></span>rodu<span class=\"_ _1\"></span>cti<span class=\"_ _1\"></span>on<span class=\"_ _16a\"> </span> 125 035 <span class=\"_ _48\"> </span> 2<span class=\"_ _1\"></span>3 60<span class=\"_ _1\"></span>4 Property<span class=\"_ _4\"></span>, pl<span class=\"_ _4\"></span>ant and<span class=\"_ _4\"></span> equipment<span class=\"_ _f2\"> </span> 8 995 <span class=\"_ _39\"> </span> 14 1<span class=\"_ _1\"></span>96 Assets pledged as<span class=\"_ _4\"></span> col<span class=\"_ _4\"></span>lateral<span class=\"_ _4\"></span> *<span class=\"_ _1a8\"> </span> 259 976 <span class=\"_ _1a9\"> </span> 191 1<span class=\"_ _1\"></span>26 *  <span class=\"_ _ff\"></span>A<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>ts p<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>dg<span class=\"_ _1\"></span>ed a<span class=\"_ _1\"></span>s colla<span class=\"_ _1\"></span>tera<span class=\"_ _1\"></span>l on<span class=\"_ _1\"></span>ly in<span class=\"_ _1\"></span>clu<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>s N<span class=\"_ _1\"></span>ekk<span class=\"_ _1\"></span>ar A<span class=\"_ _1\"></span>SA a<span class=\"_ _1\"></span>nd Syn<span class=\"_ _1\"></span>crol<span class=\"_ _1\"></span>if<span class=\"_ _1\"></span>t A<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>. Th<span class=\"_ _1\"></span>e ple<span class=\"_ _1\"></span>dg<span class=\"_ _1\"></span>ed a<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s ar<span class=\"_ _1\"></span>e pre<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>nted i<span class=\"_ _1\"></span>n the b<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce she<span class=\"_ _1\"></span>et u<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>er the d<span class=\"_ _1\"></span>if<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>t cate<span class=\"_ _1\"></span>go<span class=\"_ _1\"></span>rie<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. In a<span class=\"_ _1\"></span>ddi<span class=\"_ _1\"></span>tion<span class=\"_ _1\"></span>, i<span class=\"_ _1\"></span>nvest<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>s in su<span class=\"_ _1\"></span>bsi<span class=\"_ _1\"></span>dia<span class=\"_ _1\"></span>rie<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d inte<span class=\"_ _1\"></span>rcom<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ny ba<span class=\"_ _1\"></span>lan<span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d loa<span class=\"_ _1\"></span>ns a<span class=\"_ _1\"></span>re el<span class=\"_ _1\"></span>imi<span class=\"_ _1\"></span>nate<span class=\"_ _1\"></span>d in th<span class=\"_ _1\"></span>e gro<span class=\"_ _1\"></span>up acc<span class=\"_ _4\"></span>ounts.A MN<span class=\"_ _1\"></span>OK 1<span class=\"_ _1\"></span>0 bank d<span class=\"_ _1\"></span>eposit in D<span class=\"_ _1\"></span>nB is in a<span class=\"_ _1\"></span>ddition res<span class=\"_ _1\"></span>tricted an<span class=\"_ _1\"></span>d ser<span class=\"_ _1\"></span>ves as collateral for de<span class=\"_ _1\"></span>rivativ<span class=\"_ _4\"></span>e facilities with Dn<span class=\"_ _1\"></span>B<span class=\"_ _1\"></span>.Not<span class=\"_ _4\"></span>e 11 <span class=\"_ _4\"></span>Share capital <span class=\"_ _4\"></span>and shareholder inf<span class=\"_ _4\"></span>ormati<span class=\"_ _4\"></span>on<span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>KDate<span class=\"_ _89\"> </span>Nu<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r of sh<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>es<span class=\"_ _1b\"> </span>Nominal value<span class=\"_ _96\"> </span>Share capital31/<span class=\"_ _1\"></span>12/2022<span class=\"_ _ca\"> </span> 10<span class=\"_ _1\"></span>6 78<span class=\"_ _1\"></span>0 3<span class=\"_ _1\"></span>34 <span class=\"_ _169\"> </span><span class=\"ls1c ws1b\">0.11<span class=\"_ _9f\"> </span></span> 1<span class=\"_ _1\"></span>1 7<span class=\"_ _4\"></span>45 837 31/<span class=\"_ _1\"></span>12/2021<span class=\"_ _ca\"> </span> 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 493 00<span class=\"_ _1\"></span>0 <span class=\"_ _169\"> </span><span class=\"ls1c ws1b\">0.11<span class=\"_ _11f\"> </span></span> 11 7<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>4 23<span class=\"_ _1\"></span>0 In 2022 th<span class=\"_ _1\"></span>ere was an incre<span class=\"_ _1\"></span>ase in sha<span class=\"_ _1\"></span>re capita<span class=\"_ _1\"></span>l of NOK 3<span class=\"_ _1\"></span>1 607 and a<span class=\"_ _1\"></span>n increase in s<span class=\"_ _1\"></span>hare premiu<span class=\"_ _1\"></span>m of NOK 2 0<span class=\"_ _1\"></span>55 893.The c<span class=\"_ _1\"></span>apital in<span class=\"_ _1\"></span>crease was related to a share pu<span class=\"_ _1\"></span>rchase progr<span class=\"_ _1\"></span>am where 287 3<span class=\"_ _1\"></span>34 sh<span class=\"_ _1\"></span>ares were issu<span class=\"_ _1\"></span>ed.Divid<span class=\"_ _4\"></span>ends paid<span class=\"_ _4\"></span> and pro<span class=\"_ _4\"></span>posed:<span class=\"_ _1aa\"> </span>202<span class=\"_ _1\"></span>2<span class=\"_ _1a6\"> </span>202<span class=\"_ _1\"></span>1Divid<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>d de<span class=\"_ _1\"></span>clare<span class=\"_ _1\"></span>d an<span class=\"_ _1\"></span>d paid d<span class=\"_ _1\"></span>uri<span class=\"_ _1\"></span>ng the yea<span class=\"_ _1\"></span>r: p<span class=\"_ _1\"></span>er sh<span class=\"_ _1\"></span>are<span class=\"_ _1ab\"> </span>-<span class=\"_ _13a\"> </span>-Dividend<span class=\"_ _4\"></span> proposed:<span class=\"_ _4\"></span> per share<span class=\"_ _10\"> </span>-<span class=\"_ _13a\"> </span>-Repaym<span class=\"_ _1\"></span>ent of is<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ed e<span class=\"_ _1\"></span>quit<span class=\"_ _1\"></span>y: N<span class=\"_ _1\"></span>O<span class=\"_ _1\"></span>K per s<span class=\"_ _1\"></span>hare<span class=\"_ _1ac\"> </span>-<span class=\"_ _13a\"> </span>-Share capital <span class=\"_ _ff\"></span> T<span class=\"_ _4\"></span>reasur<span class=\"_ _1\"></span>y shares:<span class=\"_ _1ad\"> </span><span class=\"ls2d ws1\">Nu<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>er o<span class=\"_ _1\"></span>f sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>s</span>(NO<span class=\"_ _1\"></span>K 1 0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0)T<span class=\"_ _4\"></span>reasu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y sha<span class=\"_ _1\"></span>res a<span class=\"_ _1\"></span>s of 3<span class=\"_ _1\"></span>1.12<span class=\"_ _1\"></span>.<span class=\"_ _2\"></span>202<span class=\"_ _1\"></span>1<span class=\"_ _26\"> </span> 6 632 <span class=\"_ _1ae\"> </span> 1 Sa<span class=\"_ _1\"></span>le of tre<span class=\"_ _1\"></span>asu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y sha<span class=\"_ _1\"></span>res 2<span class=\"_ _1\"></span>021<span class=\"_ _1af\"> </span> - T<span class=\"_ _4\"></span>reas<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>y s<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>021<span class=\"_ _67\"> </span> 6 632 <span class=\"_ _1b0\"> </span> 1 Purch<span class=\"_ _4\"></span>ase/<span class=\"_ _4\"></span>(<span class=\"_ _4\"></span>sale<span class=\"_ _5\"></span>) of<span class=\"_ _4\"></span> treas<span class=\"_ _4\"></span>ury shares 20<span class=\"_ _4\"></span>22<span class=\"_ _1b1\"> </span> - <span class=\"_ _1b0\"> </span> - T<span class=\"_ _4\"></span>reas<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>y s<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>022<span class=\"_ _86\"> </span> 6 632 <span class=\"_ _1b0\"> </span> 1 4)Pri<span class=\"_ _1\"></span>nci<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>l sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>ho<span class=\"_ _1\"></span>ld<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>s of N<span class=\"_ _1\"></span>ek<span class=\"_ _1\"></span>kar A<span class=\"_ _1\"></span>SA a<span class=\"_ _1\"></span>s of 3<span class=\"_ _1\"></span>1.12<span class=\"_ _2\"></span>.<span class=\"_ _1\"></span>2022<span class=\"_ _1\"></span>:<span class=\"_ _18e\"> </span>N<span class=\"_ _1\"></span>um<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>er of s<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s<span class=\"_ _8e\"> </span><span class=\"ls16 ws15\">Ownership<span class=\"_ _129\"> </span><span class=\"ls1a ws12\">Voting sha<span class=\"_ _1\"></span>re</span></span>Shareholder1,3)SK<span class=\"_ _1\"></span>EIE T<span class=\"_ _1\"></span>ECH<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>LOGY AS  31 475 82<span class=\"_ _1\"></span>3 <span class=\"_ _85\"> </span>29.<span class=\"_ _1\"></span>5%<span class=\"_ _1b2\"> </span>29.<span class=\"_ _1\"></span>5%RASMUSSE<span class=\"_ _4\"></span>NGRUP<span class=\"_ _4\"></span>PEN<span class=\"_ _4\"></span> AS<span class=\"_ _1b3\"> </span> 11 5<span class=\"_ _1\"></span>12 50<span class=\"_ _1\"></span>6 <span class=\"_ _108\"> </span>10.<span class=\"_ _1\"></span>8%<span class=\"_ _1b4\"> </span>10.<span class=\"_ _1\"></span>8%MP P<span class=\"_ _1\"></span>ENS<span class=\"_ _1\"></span>J<span class=\"_ _1\"></span>ON P<span class=\"_ _1\"></span>K<span class=\"_ _b1\"> </span> 5 69<span class=\"_ _1\"></span>8 8<span class=\"_ _1\"></span>03 <span class=\"_ _192\"> </span>5.<span class=\"_ _1\"></span>3%<span class=\"_ _1b5\"> </span>5.<span class=\"_ _1\"></span>3%TIG<span class=\"_ _1\"></span>ERST<span class=\"_ _4\"></span>ADEN A<span class=\"_ _1\"></span>S<span class=\"_ _1b6\"> </span> 5 557 50<span class=\"_ _1\"></span>1 <span class=\"_ _192\"> </span>5.2%<span class=\"_ _1b7\"> </span>5.2%A<span class=\"_ _4\"></span>V<span class=\"_ _5\"></span>ANZA BANK AB<span class=\"_ _1b8\"> </span> 4 764 5<span class=\"_ _1\"></span>45 <span class=\"_ _15a\"> </span>4<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>5%<span class=\"_ _1b7\"> </span>4.<span class=\"_ _1\"></span>5%DN<span class=\"_ _1\"></span>B BAN<span class=\"_ _1\"></span>K A<span class=\"_ _1\"></span>SA<span class=\"_ _1b9\"> </span> 4 053 0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0 <span class=\"_ _192\"> </span>3.8%<span class=\"_ _1b7\"> </span>3.8%NO<span class=\"_ _1\"></span>RD<span class=\"_ _1\"></span>NE<span class=\"_ _1\"></span>T BA<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>K AB<span class=\"_ _43\"> </span> 3 67<span class=\"_ _1\"></span>3 523 <span class=\"_ _192\"> </span>3<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>4%<span class=\"_ _1b5\"> </span>3<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>4%VINTERSTUA AS<span class=\"_ _1e\"> </span> 3 1<span class=\"_ _1\"></span>57 6<span class=\"_ _1\"></span>82 <span class=\"_ _15a\"> </span>3.0%<span class=\"_ _1b7\"> </span>3.0%2)SK<span class=\"_ _1\"></span>EIE CO<span class=\"_ _1\"></span>NS<span class=\"_ _1\"></span>UL<span class=\"_ _4\"></span>T<span class=\"_ _4\"></span>ANTS A<span class=\"_ _1\"></span>S  1 507 243 <span class=\"_ _109\"> </span>1.<span class=\"_ _1\"></span>4%<span class=\"_ _1ba\"> </span>1<span class=\"_ _1\"></span>.4%ITL<span class=\"_ _4\"></span>UTION AS<span class=\"_ _1bb\"> </span> 1 475 261 <span class=\"_ _109\"> </span>1<span class=\"_ _1\"></span>.4%<span class=\"_ _1ba\"> </span>1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>4%H<span class=\"_ _2\"></span>AT<span class=\"_ _2\"></span>L<span class=\"_ _2\"></span>E<span class=\"_ _2\"></span> A<span class=\"_ _2\"></span>S<span class=\"_ _1bc\"> </span> 1 4<span class=\"_ _1\"></span>47 833 <span class=\"_ _109\"> </span>1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>4%<span class=\"_ _1ba\"> </span>1.<span class=\"_ _1\"></span>4%3)SK<span class=\"_ _1\"></span>EIE K<span class=\"_ _2\"></span>APPA INVE<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>T A<span class=\"_ _1\"></span>S  1 20<span class=\"_ _1\"></span>4 828 <span class=\"_ _1bd\"> </span>1<span class=\"_ _1\"></span>.1%<span class=\"_ _18b\"> </span>1.1<span class=\"_ _1\"></span>%ALUNDO INVEST AS<span class=\"_ _1be\"> </span> 1 000<span class=\"_ _4\"></span> 000<span class=\"_ _4\"></span> <span class=\"_ _51\"> </span>0.9<span class=\"_ _1\"></span>%<span class=\"_ _1bf\"> </span>0.9%PIR<span class=\"_ _1\"></span>OL A<span class=\"_ _1\"></span>S<span class=\"_ _1c0\"> </span> 1 000<span class=\"_ _4\"></span> 000<span class=\"_ _4\"></span> <span class=\"_ _51\"> </span>0.9<span class=\"_ _1\"></span>%<span class=\"_ _1bf\"> </span>0.9%S<span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>DA<span class=\"_ _1\"></span>L<span class=\"_ _c9\"> </span> 800 000<span class=\"_ _4\"></span> <span class=\"_ _15a\"> </span>0<span class=\"_ _1\"></span>.7%<span class=\"_ _1b7\"> </span>0<span class=\"_ _1\"></span>.7%GU<span class=\"_ _1\"></span>T<span class=\"_ _1\"></span>TIS A<span class=\"_ _1\"></span>S<span class=\"_ _29\"> </span> 800 000<span class=\"_ _4\"></span> <span class=\"_ _15a\"> </span>0.7<span class=\"_ _1\"></span>%<span class=\"_ _1b7\"> </span>0.7<span class=\"_ _1\"></span>%MER<span class=\"_ _1\"></span>RI<span class=\"_ _1\"></span>LL L<span class=\"_ _4\"></span>YNC<span class=\"_ _1\"></span>H PRO<span class=\"_ _1\"></span>F<span class=\"_ _4\"></span>. CLE<span class=\"_ _1\"></span>ARI<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>G CORP<span class=\"_ _4\"></span>.<span class=\"_ _1a0\"> </span> 79<span class=\"_ _1\"></span>1 8<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>6 <span class=\"_ _15a\"> </span>0<span class=\"_ _1\"></span>.7%<span class=\"_ _1b7\"> </span>0<span class=\"_ _1\"></span>.7%BR<span class=\"_ _1\"></span>OWN BROTH<span class=\"_ _1\"></span>ERS H<span class=\"_ _1\"></span>AR<span class=\"_ _1\"></span>RI<span class=\"_ _1\"></span>MAN &amp; CO<span class=\"_ _77\"> </span> 7<span class=\"_ _1\"></span>70 00<span class=\"_ _1\"></span>0 <span class=\"_ _192\"> </span>0.7%<span class=\"_ _1b7\"> </span>0.7<span class=\"_ _1\"></span>%AVA<span class=\"_ _2\"></span>N<span class=\"_ _2\"></span>T<span class=\"_ _1\"></span> A<span class=\"_ _2\"></span>S<span class=\"_ _1c1\"> </span> 7<span class=\"_ _4\"></span>44 03<span class=\"_ _1\"></span>4 <span class=\"_ _192\"> </span>0.7%<span class=\"_ _1b7\"> </span>0.7<span class=\"_ _1\"></span>%NORDNET LI<span class=\"_ _4\"></span>VSF<span class=\"_ _4\"></span>ORSIKRING AS<span class=\"_ _1c2\"> </span> 61<span class=\"_ _1\"></span>8 852 <span class=\"_ _15a\"> </span>0.6%<span class=\"_ _9a\"> </span>0<span class=\"_ _1\"></span>.6%T<span class=\"_ _5\"></span>otal, 20 largest<span class=\"_ _4\"></span> shareholders<span class=\"_ _1c3\"> </span> 82 05<span class=\"_ _1\"></span>3 320 <span class=\"_ _162\"> </span>76<span class=\"_ _1\"></span>.<span class=\"_ _2\"></span>8%<span class=\"_ _1a2\"> </span>76<span class=\"_ _1\"></span>.<span class=\"_ _2\"></span>8%own s<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s<span class=\"_ _ea\"> </span> 6 6<span class=\"_ _1\"></span>32 <span class=\"_ _51\"> </span>0.0%<span class=\"_ _157\"> </span>0.0%T<span class=\"_ _4\"></span>otal othe<span class=\"_ _1\"></span>r<span class=\"_ _1bb\"> </span> 24 720 38<span class=\"_ _1\"></span>2 <span class=\"_ _7a\"> </span>2<span class=\"_ _1\"></span>3.<span class=\"_ _1\"></span>2%<span class=\"_ _b9\"> </span>23<span class=\"_ _1\"></span>.2%T<span class=\"_ _5\"></span>otal<span class=\"_ _a7\"> </span> 106 78<span class=\"_ _1\"></span>0 33<span class=\"_ _1\"></span>4 <span class=\"_ _79\"> </span>100.0<span class=\"_ _1\"></span>%<span class=\"_ _85\"> </span>100.0<span class=\"_ _1\"></span>%1)  <span class=\"_ _45\"></span>Sha<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s owne<span class=\"_ _1\"></span>d or co<span class=\"_ _1\"></span>ntro<span class=\"_ _1\"></span>lle<span class=\"_ _1\"></span>d by the S<span class=\"_ _1\"></span>keie f<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>ily, and co<span class=\"_ _1\"></span>mp<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ies d<span class=\"_ _1\"></span>ire<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>tly or i<span class=\"_ _1\"></span>ndi<span class=\"_ _1\"></span>rec<span class=\"_ _1\"></span>tl<span class=\"_ _1\"></span>y contro<span class=\"_ _1\"></span>lle<span class=\"_ _1\"></span>d by th<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>, ho<span class=\"_ _1\"></span>lds 3<span class=\"_ _1\"></span>4 6<span class=\"_ _1\"></span>53 03<span class=\"_ _1\"></span>6 sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>s rep<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ting 3<span class=\"_ _1\"></span>2,<span class=\"_ _1\"></span>5% of tot<span class=\"_ _1\"></span>al s<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span>. <span class=\"_ _16\"> </span> <span class=\"_ _37\"> </span> 2)  <span class=\"_ _45\"></span>Sha<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s owne<span class=\"_ _1\"></span>d or co<span class=\"_ _1\"></span>ntrol<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>d by Bja<span class=\"_ _1\"></span>rn<span class=\"_ _1\"></span>e Skei<span class=\"_ _1\"></span>e, an<span class=\"_ _1\"></span>d com<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>es d<span class=\"_ _1\"></span>ire<span class=\"_ _1\"></span>ctl<span class=\"_ _1\"></span>y or in<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>rec<span class=\"_ _1\"></span>tly co<span class=\"_ _1\"></span>ntro<span class=\"_ _1\"></span>lle<span class=\"_ _1\"></span>d by him<span class=\"_ _1\"></span>, h<span class=\"_ _1\"></span>old<span class=\"_ _1\"></span>s 1 507 243 sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>s re<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>ntin<span class=\"_ _1\"></span>g 1,<span class=\"_ _1\"></span>4% of tota<span class=\"_ _1\"></span>l sha<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. <span class=\"_ _38\"> </span> <span class=\"_ _25\"> </span> 3)  <span class=\"_ _45\"></span>T<span class=\"_ _4\"></span>r<span class=\"_ _1\"></span>ym S<span class=\"_ _1\"></span>keie h<span class=\"_ _1\"></span>old<span class=\"_ _1\"></span>s 4<span class=\"_ _1\"></span>65 142 sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>s in p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>n an<span class=\"_ _1\"></span>d 1 20<span class=\"_ _1\"></span>4 82<span class=\"_ _1\"></span>8 thr<span class=\"_ _1\"></span>oug<span class=\"_ _1\"></span>h Skei<span class=\"_ _1\"></span>e Ka<span class=\"_ _1\"></span>pp<span class=\"_ _1\"></span>a Inve<span class=\"_ _1\"></span>st A<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>.  T<span class=\"_ _4\"></span>ota<span class=\"_ _1\"></span>l sha<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s owne<span class=\"_ _1\"></span>d or co<span class=\"_ _1\"></span>ntro<span class=\"_ _1\"></span>lle<span class=\"_ _1\"></span>d by T<span class=\"_ _4\"></span>ry<span class=\"_ _1\"></span>m Skei<span class=\"_ _1\"></span>e, an<span class=\"_ _1\"></span>d com<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>es d<span class=\"_ _1\"></span>ire<span class=\"_ _1\"></span>ctl<span class=\"_ _1\"></span>y or in<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>rec<span class=\"_ _1\"></span>tly co<span class=\"_ _1\"></span>ntro<span class=\"_ _1\"></span>lle<span class=\"_ _1\"></span>d by him<span class=\"_ _1\"></span>, is 1 6<span class=\"_ _1\"></span>69 970, re<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>ntin<span class=\"_ _1\"></span>g 1<span class=\"_ _1\"></span>,6% of tot<span class=\"_ _1\"></span>al s<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>res . <span class=\"_ _66\"> </span> <span class=\"_ _25\"> </span> 4) V<span class=\"_ _4\"></span>otin<span class=\"_ _1\"></span>g po<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ion a<span class=\"_ _1\"></span>re c<span class=\"_ _1\"></span>alc<span class=\"_ _1\"></span>ulate<span class=\"_ _1\"></span>d af<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>r eli<span class=\"_ _1\"></span>min<span class=\"_ _1\"></span>atin<span class=\"_ _1\"></span>g sha<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s he<span class=\"_ _1\"></span>ld by Ne<span class=\"_ _1\"></span>kk<span class=\"_ _1\"></span>ar A<span class=\"_ _1\"></span>SA <span class=\"_ _49\"> </span> <span class=\"_ _37\"> </span> Sha<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span>, s<span class=\"_ _1\"></span>har<span class=\"_ _1\"></span>e optio<span class=\"_ _1\"></span>ns a<span class=\"_ _1\"></span>nd converti<span class=\"_ _1\"></span>on righ<span class=\"_ _1\"></span>ts own<span class=\"_ _1\"></span>ed or con<span class=\"_ _1\"></span>trolle<span class=\"_ _1\"></span>d by Boa<span class=\"_ _1\"></span>rd me<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>s, G<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>up executives an<span class=\"_ _1\"></span>d their rel<span class=\"_ _1\"></span>atives:Share<span class=\"_ _1\"></span>s3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _2\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>2<span class=\"_ _28\"> </span>3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _2\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>1<span class=\"_ _31\"> </span><span class=\"ls2e ws2d\">31.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2020</span>Board1)Tr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>m<span class=\"_ _2\"></span> S<span class=\"_ _2\"></span>k<span class=\"_ _1\"></span>e<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>e 1 669 970 <span class=\"_ _33\"> </span> 1 6<span class=\"_ _1\"></span>32 939 <span class=\"_ _33\"> </span> 1 482 939 Marit S<span class=\"_ _1\"></span>olb<span class=\"_ _1\"></span>erg<span class=\"_ _1c4\"> </span> 96 8<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>9 <span class=\"_ _a6\"> </span> 7<span class=\"_ _1\"></span>3 479 <span class=\"_ _a6\"> </span> 7<span class=\"_ _1\"></span>3 479 G<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>p E<span class=\"_ _1\"></span>xe<span class=\"_ _1\"></span>cu<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>s2)Ole Falk H<span class=\"_ _1\"></span>ans<span class=\"_ _1\"></span>en  20<span class=\"_ _1\"></span>0 31<span class=\"_ _1\"></span>1 Preben L<span class=\"_ _4\"></span>iltved<span class=\"_ _1c5\"> </span> 101 5<span class=\"_ _1\"></span>61 <span class=\"_ _a6\"> </span> 83 78<span class=\"_ _1\"></span>6 <span class=\"_ _88\"> </span> 7<span class=\"_ _4\"></span>4 979 Rolf<span class=\"_ _4\"></span>-<span class=\"_ _4\"></span>At<span class=\"_ _4\"></span>le T<span class=\"_ _5\"></span>omas<span class=\"_ _1\"></span>sen<span class=\"_ _1aa\"> </span> 3 303 <span class=\"_ _ac\"> </span> 3 3<span class=\"_ _1\"></span>03 <span class=\"_ _20\"> </span> 15<span class=\"_ _1\"></span>0 0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0 Met<span class=\"_ _1\"></span>te Har<span class=\"_ _1\"></span>v<span class=\"_ _75\"> </span> 19<span class=\"_ _1\"></span>8 765 <span class=\"_ _82\"> </span> 1<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>8 765 <span class=\"_ _ae\"> </span> 1<span class=\"_ _1\"></span>89 9<span class=\"_ _1\"></span>58 1)  <span class=\"_ _45\"></span>T<span class=\"_ _4\"></span>ry<span class=\"_ _1\"></span>m Skei<span class=\"_ _1\"></span>e ho<span class=\"_ _1\"></span>lds 4<span class=\"_ _1\"></span>65 1<span class=\"_ _1\"></span>42 sha<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s in pe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>son a<span class=\"_ _1\"></span>nd 1 2<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>4 828 t<span class=\"_ _1\"></span>hro<span class=\"_ _1\"></span>ugh S<span class=\"_ _1\"></span>keie K<span class=\"_ _1\"></span>ap<span class=\"_ _1\"></span>pa I<span class=\"_ _1\"></span>nves<span class=\"_ _1\"></span>t A<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>.  T<span class=\"_ _4\"></span>otal s<span class=\"_ _1\"></span>har<span class=\"_ _1\"></span>es own<span class=\"_ _1\"></span>ed o<span class=\"_ _1\"></span>r con<span class=\"_ _1\"></span>troll<span class=\"_ _1\"></span>ed by Trym Skei<span class=\"_ _1\"></span>e, an<span class=\"_ _1\"></span>d com<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>es d<span class=\"_ _1\"></span>ire<span class=\"_ _1\"></span>ctl<span class=\"_ _1\"></span>y or in<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>rec<span class=\"_ _1\"></span>tly co<span class=\"_ _1\"></span>ntro<span class=\"_ _1\"></span>lle<span class=\"_ _1\"></span>d by him<span class=\"_ _1\"></span>, is 1 6<span class=\"_ _1\"></span>69 970, re<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>ntn<span class=\"_ _1\"></span>ing 1<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>6% of tota<span class=\"_ _1\"></span>l sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. <span class=\"_ _f\"> </span> <span class=\"_ _37\"> </span> 2) Ol<span class=\"_ _1\"></span>e Falk Ha<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>en h<span class=\"_ _1\"></span>old<span class=\"_ _1\"></span>s 20<span class=\"_ _1\"></span>0 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>1 sha<span class=\"_ _1\"></span>res t<span class=\"_ _1\"></span>hro<span class=\"_ _1\"></span>ug<span class=\"_ _1\"></span>h OF<span class=\"_ _1\"></span>H Inves<span class=\"_ _1\"></span>t A<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>.30 May 2022, th<span class=\"_ _1\"></span>e Ann<span class=\"_ _1\"></span>ual Ge<span class=\"_ _1\"></span>nera<span class=\"_ _1\"></span>l Meeting a<span class=\"_ _1\"></span>dopted 2022, n<span class=\"_ _1\"></span>o shares h<span class=\"_ _1\"></span>av<span class=\"_ _4\"></span>e be<span class=\"_ _1\"></span>en issu<span class=\"_ _1\"></span>ed in relation to a a resolution to give the Boa<span class=\"_ _1\"></span>rd gene<span class=\"_ _1\"></span>ral autho<span class=\"_ _1\"></span>rity to share<span class=\"_ _4\"></span> purchase<span class=\"_ _4\"></span> program, henc<span class=\"_ _4\"></span>e the<span class=\"_ _4\"></span> remaini<span class=\"_ _4\"></span>ng shar<span class=\"_ _4\"></span>e issue a m<span class=\"_ _1\"></span>aximum of 1<span class=\"_ _1\"></span>0 678 034 share<span class=\"_ _1\"></span>s again<span class=\"_ _1\"></span>st ca<span class=\"_ _1\"></span>sh issue a<span class=\"_ _1\"></span>uthorit<span class=\"_ _1\"></span>y as pe<span class=\"_ _1\"></span>r 31 D<span class=\"_ _1\"></span>ecemb<span class=\"_ _1\"></span>er 202<span class=\"_ _1\"></span>2 is 2 820 05<span class=\"_ _1\"></span>8 or non-mone<span class=\"_ _4\"></span>tary redempt<span class=\"_ _4\"></span>ion, includ<span class=\"_ _4\"></span>ing merger<span class=\"_ _4\"></span> shares<span class=\"_ _1\"></span>. A<span class=\"_ _1\"></span>s per 3<span class=\"_ _1\"></span>1 D<span class=\"_ _1\"></span>ecemb<span class=\"_ _1\"></span>er 2022<span class=\"_ _1\"></span>, there are no sh<span class=\"_ _1\"></span>are related activities to acquisitions of bu<span class=\"_ _1\"></span>sines<span class=\"_ _1\"></span>s or as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s options in pla<span class=\"_ _1\"></span>ce in the company<span class=\"_ _4\"></span>. within the sam<span class=\"_ _1\"></span>e or corresp<span class=\"_ _1\"></span>onding b<span class=\"_ _1\"></span>usine<span class=\"_ _1\"></span>ss se<span class=\"_ _1\"></span>ctor as the comp<span class=\"_ _1\"></span>any<span class=\"_ _4\"></span>. This authorization is valid until the 30 May 2022, th<span class=\"_ _1\"></span>e Ann<span class=\"_ _1\"></span>ual Ge<span class=\"_ _1\"></span>nera<span class=\"_ _1\"></span>l Meeting a<span class=\"_ _1\"></span>dopted next A<span class=\"_ _1\"></span>nnual G<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>eral M<span class=\"_ _1\"></span>eeting and l<span class=\"_ _1\"></span>atest on 30 J<span class=\"_ _1\"></span>une a resolution to give the Boa<span class=\"_ _1\"></span>rd authorit<span class=\"_ _1\"></span>y to buy a 2023<span class=\"_ _1\"></span>. No sh<span class=\"_ _1\"></span>ares have been is<span class=\"_ _1\"></span>sue<span class=\"_ _1\"></span>d on the ba<span class=\"_ _1\"></span>sis of this maximu<span class=\"_ _1\"></span>m of 7 356 67<span class=\"_ _4\"></span>4 shares in Ne<span class=\"_ _1\"></span>kkar A<span class=\"_ _1\"></span>SA within authorization in 2022<span class=\"_ _1\"></span>.a price rang<span class=\"_ _1\"></span>e of NOK 1 to NO<span class=\"_ _1\"></span>K 25<span class=\"_ _1\"></span>. Th<span class=\"_ _1\"></span>e authorit<span class=\"_ _1\"></span>y ca<span class=\"_ _1\"></span>n be use<span class=\"_ _1\"></span>d to buy own shares for del<span class=\"_ _1\"></span>etion, or to use the 30 May 2022, th<span class=\"_ _1\"></span>e Ann<span class=\"_ _1\"></span>ual Ge<span class=\"_ _1\"></span>nera<span class=\"_ _1\"></span>l Meeting a<span class=\"_ _1\"></span>dopted shares a<span class=\"_ _1\"></span>s par<span class=\"_ _1\"></span>t of remu<span class=\"_ _1\"></span>neration of lea<span class=\"_ _1\"></span>ding em<span class=\"_ _1\"></span>ployees a resolution to give the Boa<span class=\"_ _1\"></span>rd authorit<span class=\"_ _1\"></span>y to issue or in the comp<span class=\"_ _1\"></span>any\u2019s share purchase p<span class=\"_ _1\"></span>rogram<span class=\"_ _1\"></span>. The a maximu<span class=\"_ _1\"></span>m of 2 820 05<span class=\"_ _1\"></span>8 shares a<span class=\"_ _1\"></span>gains<span class=\"_ _1\"></span>t cash authorit<span class=\"_ _1\"></span>y is valid until the nex<span class=\"_ _1\"></span>t Ann<span class=\"_ _1\"></span>ual Ge<span class=\"_ _1\"></span>nera<span class=\"_ _1\"></span>l redem<span class=\"_ _1\"></span>ption for the ben<span class=\"_ _1\"></span>efit of the compa<span class=\"_ _1\"></span>ny\u2019s Meeting or l<span class=\"_ _1\"></span>atest 30 J<span class=\"_ _1\"></span>une 202<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>. No sha<span class=\"_ _1\"></span>res have been ex<span class=\"_ _4\"></span>ecut<span class=\"_ _4\"></span>iv<span class=\"_ _4\"></span>e management and<span class=\"_ _4\"></span> board members. This boug<span class=\"_ _1\"></span>ht on the basi<span class=\"_ _1\"></span>s of this authorization as of 30 authorization is valid u<span class=\"_ _1\"></span>ntil the next An<span class=\"_ _1\"></span>nual G<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span>ral April 202<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>. Meeting a<span class=\"_ _1\"></span>nd latest on 3<span class=\"_ _1\"></span>0 Jun<span class=\"_ _1\"></span>e 2023<span class=\"_ _1\"></span>. Af<span class=\"_ _1\"></span>ter 30 M<span class=\"_ _1\"></span>ay Not<span class=\"_ _4\"></span>e 12 <span class=\"_ _4\"></span>Earnings per <span class=\"_ _4\"></span>share <span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00Basic earnings per shareBasic e<span class=\"_ _1\"></span>arnin<span class=\"_ _1\"></span>gs per s<span class=\"_ _1\"></span>hare are ca<span class=\"_ _1\"></span>lculated by dividing net profit for the year attrib<span class=\"_ _1\"></span>utabl<span class=\"_ _1\"></span>e to ordinar<span class=\"_ _1\"></span>y equit<span class=\"_ _1\"></span>y hol<span class=\"_ _1\"></span>ders of the parent by the weighted av<span class=\"_ _4\"></span>erage n<span class=\"_ _1\"></span>umb<span class=\"_ _1\"></span>er of ordinar<span class=\"_ _1\"></span>y sha<span class=\"_ _1\"></span>res out<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>andin<span class=\"_ _1\"></span>g during th<span class=\"_ _1\"></span>e year<span class=\"_ _4\"></span>.202<span class=\"_ _1\"></span>2<span class=\"_ _1f\"> </span>202<span class=\"_ _1\"></span>1Net p<span class=\"_ _1\"></span>rofit at<span class=\"_ _1\"></span>tribu<span class=\"_ _1\"></span>tab<span class=\"_ _1\"></span>le to ordi<span class=\"_ _1\"></span>nar<span class=\"_ _1\"></span>y e<span class=\"_ _1\"></span>quit<span class=\"_ _1\"></span>y h<span class=\"_ _1\"></span>olde<span class=\"_ _1\"></span>rs of th<span class=\"_ _1\"></span>e pa<span class=\"_ _1\"></span>rent f<span class=\"_ _1\"></span>rom contin<span class=\"_ _1\"></span>uing o<span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>ration<span class=\"_ _1\"></span>s<span class=\"_ _4a\"> </span> 3<span class=\"_ _1\"></span>1 8<span class=\"_ _1\"></span>39 <span class=\"_ _38\"> </span> 11<span class=\"_ _1\"></span>0 2<span class=\"_ _1\"></span>24Net p<span class=\"_ _1\"></span>rofit at<span class=\"_ _1\"></span>tribu<span class=\"_ _1\"></span>tab<span class=\"_ _1\"></span>le to ordi<span class=\"_ _1\"></span>nar<span class=\"_ _1\"></span>y e<span class=\"_ _1\"></span>quit<span class=\"_ _1\"></span>y h<span class=\"_ _1\"></span>olde<span class=\"_ _1\"></span>rs of th<span class=\"_ _1\"></span>e pa<span class=\"_ _1\"></span>rent f<span class=\"_ _1\"></span>rom dis<span class=\"_ _1\"></span>continu<span class=\"_ _1\"></span>ed o<span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>ation<span class=\"_ _1\"></span>s<span class=\"_ _9e\"> </span> - <span class=\"_ _7d\"> </span> -Net p<span class=\"_ _1\"></span>rofit at<span class=\"_ _1\"></span>tribu<span class=\"_ _1\"></span>tab<span class=\"_ _1\"></span>le to ordi<span class=\"_ _1\"></span>nar<span class=\"_ _1\"></span>y e<span class=\"_ _1\"></span>quit<span class=\"_ _1\"></span>y h<span class=\"_ _1\"></span>olde<span class=\"_ _1\"></span>rs of th<span class=\"_ _1\"></span>e pa<span class=\"_ _1\"></span>rent f<span class=\"_ _1\"></span>rom total<span class=\"_ _13a\"> </span> 31 8<span class=\"_ _1\"></span>39 <span class=\"_ _38\"> </span> 11<span class=\"_ _1\"></span>0 2<span class=\"_ _1\"></span>24Weighted average of i<span class=\"_ _1\"></span>ssu<span class=\"_ _1\"></span>ed sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>s excludin<span class=\"_ _1\"></span>g own sha<span class=\"_ _1\"></span>res<span class=\"_ _1c6\"> </span> 10<span class=\"_ _1\"></span>6 327 <span class=\"_ _18a\"> </span> 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 327Ea<span class=\"_ _1\"></span>rni<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>s pe<span class=\"_ _1\"></span>r sh<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>e - conti<span class=\"_ _1\"></span>nu<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>g op<span class=\"_ _1\"></span>era<span class=\"_ _1\"></span>tion (<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K pe<span class=\"_ _1\"></span>r sh<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>e<span class=\"_ _4\"></span>)<span class=\"_ _1c6\"> </span> 0.<span class=\"_ _2\"></span>30 <span class=\"_ _80\"> </span> 1<span class=\"_ _1\"></span>.0<span class=\"_ _1\"></span>4Ea<span class=\"_ _1\"></span>rni<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>s pe<span class=\"_ _1\"></span>r sh<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>e - di<span class=\"_ _1\"></span>scon<span class=\"_ _1\"></span>tin<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>d op<span class=\"_ _1\"></span>erat<span class=\"_ _1\"></span>ion (<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K pe<span class=\"_ _1\"></span>r sh<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>e<span class=\"_ _4\"></span>)<span class=\"_ _1c7\"> </span> <span class=\"_ _174\"> </span>-   <span class=\"_ _f4\"> </span> <span class=\"_ _127\"> </span>-Ea<span class=\"_ _1\"></span>rni<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>s pe<span class=\"_ _1\"></span>r sh<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>e - tota<span class=\"_ _1\"></span>l (N<span class=\"_ _1\"></span>OK p<span class=\"_ _1\"></span>er s<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>re<span class=\"_ _4\"></span>)<span class=\"_ _1c8\"> </span> 0.<span class=\"_ _1\"></span>30 <span class=\"_ _20\"> </span> 1.0<span class=\"_ _1\"></span>4Diluted ear<span class=\"_ _4\"></span>nings per sha<span class=\"_ _1\"></span>re:In determining wh<span class=\"_ _1\"></span>ether potential ordinar<span class=\"_ _1\"></span>y sh<span class=\"_ _1\"></span>ares are dilutive or antidilutive, each is<span class=\"_ _1\"></span>sue or se<span class=\"_ _1\"></span>ries of potential ordi<span class=\"_ _4\"></span>nary shares is c<span class=\"_ _4\"></span>onsider<span class=\"_ _4\"></span>ed separa<span class=\"_ _4\"></span>tel<span class=\"_ _4\"></span>y rat<span class=\"_ _4\"></span>her than i<span class=\"_ _4\"></span>n aggrega<span class=\"_ _4\"></span>te.202<span class=\"_ _1\"></span>2<span class=\"_ _b3\"> </span>2<span class=\"_ _1\"></span>021Profit u<span class=\"_ _1\"></span>sed to c<span class=\"_ _1\"></span>alc<span class=\"_ _1\"></span>ulate dilu<span class=\"_ _1\"></span>ted ea<span class=\"_ _1\"></span>rnin<span class=\"_ _1\"></span>gs pe<span class=\"_ _1\"></span>r sha<span class=\"_ _1\"></span>re - contin<span class=\"_ _1\"></span>uing o<span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>ation<span class=\"_ _107\"> </span> 3<span class=\"_ _1\"></span>1 8<span class=\"_ _1\"></span>39 <span class=\"_ _1c9\"> </span> 11<span class=\"_ _1\"></span>0 224 Profit (l<span class=\"_ _1\"></span>oss<span class=\"_ _4\"></span>) at<span class=\"_ _1\"></span>tribu<span class=\"_ _1\"></span>tab<span class=\"_ _1\"></span>le to  ordin<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>y sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>hold<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>s (<span class=\"_ _4\"></span>diluted<span class=\"_ _1\"></span>)<span class=\"_ _1ca\"> </span> 31 8<span class=\"_ _1\"></span>39 <span class=\"_ _1c9\"> </span> 1<span class=\"_ _1\"></span>10 2<span class=\"_ _1\"></span>24 Profit u<span class=\"_ _1\"></span>sed to c<span class=\"_ _1\"></span>alc<span class=\"_ _1\"></span>ulate dilu<span class=\"_ _1\"></span>ted ea<span class=\"_ _1\"></span>rnin<span class=\"_ _1\"></span>gs pe<span class=\"_ _1\"></span>r sha<span class=\"_ _1\"></span>re - dis<span class=\"_ _1\"></span>continu<span class=\"_ _1\"></span>ed o<span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>ation<span class=\"_ _1cb\"> </span> - <span class=\"_ _108\"> </span> - Profit (l<span class=\"_ _1\"></span>oss<span class=\"_ _4\"></span>) at<span class=\"_ _1\"></span>tribu<span class=\"_ _1\"></span>tab<span class=\"_ _1\"></span>le to  ordin<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>y sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>hold<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>s (<span class=\"_ _4\"></span>diluted<span class=\"_ _1\"></span>)<span class=\"_ _1cc\"> </span> - <span class=\"_ _108\"> </span> - Profit u<span class=\"_ _1\"></span>sed to c<span class=\"_ _1\"></span>alc<span class=\"_ _1\"></span>ulate dilu<span class=\"_ _1\"></span>ted ea<span class=\"_ _1\"></span>rnin<span class=\"_ _1\"></span>gs pe<span class=\"_ _1\"></span>r sha<span class=\"_ _1\"></span>re - total<span class=\"_ _1cd\"> </span> 31 8<span class=\"_ _1\"></span>39 <span class=\"_ _1c9\"> </span> 1<span class=\"_ _1\"></span>10 2<span class=\"_ _1\"></span>24 Profit (l<span class=\"_ _1\"></span>oss<span class=\"_ _4\"></span>) at<span class=\"_ _1\"></span>tribu<span class=\"_ _1\"></span>tab<span class=\"_ _1\"></span>le to  ordin<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>y sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>hold<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>s (<span class=\"_ _4\"></span>diluted<span class=\"_ _1\"></span>)<span class=\"_ _1ca\"> </span> 31 8<span class=\"_ _1\"></span>39 <span class=\"_ _1c9\"> </span> 1<span class=\"_ _1\"></span>10 2<span class=\"_ _1\"></span>24 A<span class=\"_ _4\"></span>vera<span class=\"_ _1\"></span>ge of is<span class=\"_ _1\"></span>sue<span class=\"_ _1\"></span>d sha<span class=\"_ _1\"></span>res exclu<span class=\"_ _1\"></span>ding own sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>s<span class=\"_ _1ce\"> </span> 10<span class=\"_ _1\"></span>6 327 <span class=\"_ _21\"> </span> 1<span class=\"_ _1\"></span>06 3<span class=\"_ _1\"></span>27 A<span class=\"_ _4\"></span>vera<span class=\"_ _1\"></span>ge nu<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>er of ord<span class=\"_ _1\"></span>ina<span class=\"_ _1\"></span>ry s<span class=\"_ _1\"></span>hare<span class=\"_ _1\"></span>s for c<span class=\"_ _1\"></span>alc<span class=\"_ _1\"></span>ulatio<span class=\"_ _1\"></span>n of diluted e<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ning<span class=\"_ _1\"></span>s pe<span class=\"_ _1\"></span>r sha<span class=\"_ _1\"></span>re<span class=\"_ _1cf\"> </span> 10<span class=\"_ _1\"></span>6 327 <span class=\"_ _21\"> </span> 1<span class=\"_ _1\"></span>06 3<span class=\"_ _1\"></span>27 Dil<span class=\"_ _1\"></span>ute<span class=\"_ _1\"></span>d ea<span class=\"_ _1\"></span>rni<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>s pe<span class=\"_ _1\"></span>r sh<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>e - conti<span class=\"_ _1\"></span>nu<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>g op<span class=\"_ _1\"></span>era<span class=\"_ _1\"></span>tion (<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K pe<span class=\"_ _1\"></span>r sh<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>e<span class=\"_ _4\"></span>)<span class=\"_ _1d0\"> </span> 0.<span class=\"_ _1\"></span>30 <span class=\"_ _87\"> </span> 1<span class=\"_ _1\"></span>.0<span class=\"_ _1\"></span>4 Dil<span class=\"_ _1\"></span>ute<span class=\"_ _1\"></span>d ea<span class=\"_ _1\"></span>rni<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>s pe<span class=\"_ _1\"></span>r sh<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>e - di<span class=\"_ _1\"></span>scon<span class=\"_ _1\"></span>tin<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>d op<span class=\"_ _1\"></span>erat<span class=\"_ _1\"></span>ion (<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K pe<span class=\"_ _1\"></span>r sh<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>e<span class=\"_ _4\"></span>)<span class=\"_ _1d1\"> </span> <span class=\"_ _174\"> </span>-   <span class=\"_ _1d2\"> </span> <span class=\"_ _174\"> </span>-   Dil<span class=\"_ _1\"></span>ute<span class=\"_ _1\"></span>d ea<span class=\"_ _1\"></span>rni<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>s pe<span class=\"_ _1\"></span>r sh<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>e - tota<span class=\"_ _1\"></span>l (N<span class=\"_ _1\"></span>OK p<span class=\"_ _1\"></span>er s<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>re<span class=\"_ _4\"></span>)<span class=\"_ _1d3\"> </span> 0.<span class=\"_ _1\"></span>30 <span class=\"_ _87\"> </span> 1<span class=\"_ _1\"></span>.0<span class=\"_ _1\"></span>4 Share str<span class=\"_ _1\"></span>ucture<span class=\"_ _1d4\"> </span>202<span class=\"_ _1\"></span>2<span class=\"_ _b3\"> </span>2<span class=\"_ _1\"></span>021Is<span class=\"_ _1\"></span>sue<span class=\"_ _1\"></span>d num<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r of share<span class=\"_ _1\"></span>s<span class=\"_ _8d\"> </span> 106 78<span class=\"_ _1\"></span>0 3<span class=\"_ _1\"></span>34 <span class=\"_ _fe\"> </span> 106 493 0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0 Own sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>s<span class=\"_ _16e\"> </span> 6 632 <span class=\"_ _c1\"> </span> 6 6<span class=\"_ _1\"></span>32 Not<span class=\"_ _4\"></span>e 1<span class=\"_ _4\"></span>3 T<span class=\"_ _6\"></span>ax <span class=\"_ _4\"></span><span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00Deferred t<span class=\"_ _1\"></span>ax as<span class=\"_ _1\"></span>sets related to losse<span class=\"_ _1\"></span>s which ca<span class=\"_ _1\"></span>n be \u2022 <span class=\"_ _44\"> </span><span class=\"ls35 ws35\">the Gr<span class=\"_ _4\"></span>oup has su<span class=\"_ _4\"></span>f<span class=\"_ _1\"></span>ficien<span class=\"_ _4\"></span>t tempo<span class=\"_ _4\"></span>rary differences</span>carr<span class=\"_ _1\"></span>ied for<span class=\"_ _1\"></span>ward for tax p<span class=\"_ _1\"></span>urpose<span class=\"_ _1\"></span>s, a<span class=\"_ _1\"></span>re repor<span class=\"_ _1\"></span>ted if the \u2022 <span class=\"_ _44\"> </span>the entities is expec<span class=\"_ _1\"></span>ted to have taxable profits<span class=\"_ _1\"></span>. mana<span class=\"_ _1\"></span>geme<span class=\"_ _1\"></span>nt believes it is likely that the company T<span class=\"_ _5\"></span>ax l<span class=\"_ _1\"></span>osse<span class=\"_ _1\"></span>s carr<span class=\"_ _1\"></span>ied for<span class=\"_ _1\"></span>ward do not expire within can u<span class=\"_ _1\"></span>se thes<span class=\"_ _1\"></span>e agains<span class=\"_ _1\"></span>t expec<span class=\"_ _1\"></span>ted taxab<span class=\"_ _1\"></span>le income for the Nor<span class=\"_ _1\"></span>wegian t<span class=\"_ _1\"></span>ax sys<span class=\"_ _1\"></span>tem. the upcomin<span class=\"_ _1\"></span>g five years<span class=\"_ _1\"></span>. T<span class=\"_ _5\"></span>ax a<span class=\"_ _1\"></span>sset of MN<span class=\"_ _1\"></span>OK 7<span class=\"_ _4\"></span>.0 \u2022 <span class=\"_ _44\"> </span>tax los<span class=\"_ _1\"></span>ses a<span class=\"_ _1\"></span>re induced by spe<span class=\"_ _1\"></span>cific identifia<span class=\"_ _1\"></span>ble (2021: M<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K 16<span class=\"_ _1\"></span>.0) ha<span class=\"_ _4\"></span>ve been recogn<span class=\"_ _1\"></span>ized as per 3<span class=\"_ _1\"></span>1 causesDecem<span class=\"_ _1\"></span>ber 202<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>. \u2022 <span class=\"_ _44\"> </span>the Group d<span class=\"_ _1\"></span>o not car<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y any uncer<span class=\"_ _1\"></span>taint<span class=\"_ _1\"></span>y ov<span class=\"_ _4\"></span>eri<span class=\"_ _4\"></span>ncome tax<span class=\"_ _4\"></span> trea<span class=\"_ _4\"></span>tmentsIntellilift A<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>, which is he<span class=\"_ _1\"></span>ld by 51% by Nekkar A<span class=\"_ _1\"></span>SA<span class=\"_ _1\"></span>, is not par<span class=\"_ _1\"></span>t of the N<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>wegian tax grou<span class=\"_ _1\"></span>p. Deferr<span class=\"_ _4\"></span>ed tax l<span class=\"_ _4\"></span>iabil<span class=\"_ _4\"></span>ities<span class=\"_ _4\"></span> and deferr<span class=\"_ _4\"></span>ed tax asse<span class=\"_ _4\"></span>ts are netted if the G<span class=\"_ _1\"></span>roup has a l<span class=\"_ _1\"></span>egal rig<span class=\"_ _1\"></span>ht to offs<span class=\"_ _1\"></span>et deferred The following criteria have been applie<span class=\"_ _1\"></span>d to asse<span class=\"_ _1\"></span>ss the tax as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s agains<span class=\"_ _1\"></span>t deferred t<span class=\"_ _1\"></span>axes in the bal<span class=\"_ _1\"></span>ance likelihood of taxab<span class=\"_ _1\"></span>le income ag<span class=\"_ _1\"></span>ains<span class=\"_ _1\"></span>t which unus<span class=\"_ _1\"></span>ed sheet, a<span class=\"_ _1\"></span>nd if the defer<span class=\"_ _1\"></span>red taxes are owed to the same tax los<span class=\"_ _1\"></span>ses m<span class=\"_ _1\"></span>ay be utili<span class=\"_ _4\"></span>zed:tax authorities<span class=\"_ _1\"></span>.Income<span class=\"_ _4\"></span> tax e<span class=\"_ _4\"></span>xpense:<span class=\"_ _93\"> </span>2<span class=\"_ _1\"></span>022<span class=\"_ _1d\"> </span>2<span class=\"_ _1\"></span>021Payabl<span class=\"_ _1\"></span>e tax o<span class=\"_ _1\"></span>n profi<span class=\"_ _1\"></span>t<span class=\"_ _1d5\"> </span> 1 56<span class=\"_ _1\"></span>8 <span class=\"_ _db\"> </span> 2 6<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>8 Pay<span class=\"_ _4\"></span>able wi<span class=\"_ _4\"></span>thholding<span class=\"_ _4\"></span> taxes, tax<span class=\"_ _4\"></span>es outside<span class=\"_ _4\"></span> Norway<span class=\"_ _1c8\"> </span> - <span class=\"_ _1f\"> </span>0 Not al<span class=\"_ _1\"></span>loc<span class=\"_ _1\"></span>ated ta<span class=\"_ _1\"></span>x los<span class=\"_ _1\"></span>ses<span class=\"_ _1d6\"> </span> - <span class=\"_ _82\"> </span> - )Change in<span class=\"_ _4\"></span> deferr<span class=\"_ _4\"></span>ed tax*8 413 <span class=\"_ _dc\"> </span>24 317 Cha<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>s in un<span class=\"_ _1\"></span>reco<span class=\"_ _1\"></span>gnized d<span class=\"_ _1\"></span>eferre<span class=\"_ _1\"></span>d ta<span class=\"_ _1\"></span>x as<span class=\"_ _1\"></span>set <span class=\"_ _1d7\"> </span><span class=\"ws7d\"> <span class=\"_ _174\"> </span>-   <span class=\"_ _3d\"> </span></span> -<span class=\"_ _1\"></span>6 022 T<span class=\"_ _4\"></span>ax expe<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>e on co<span class=\"_ _1\"></span>ntin<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>d op<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>atio<span class=\"_ _1\"></span>ns<span class=\"_ _147\"> </span>9 98<span class=\"_ _1\"></span>1 <span class=\"_ _18\"> </span>20 914 *) In<span class=\"_ _1\"></span>cl<span class=\"_ _1\"></span>ud<span class=\"_ _1\"></span>es T<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K -<span class=\"_ _4\"></span>73  re<span class=\"_ _1\"></span>late<span class=\"_ _1\"></span>d to defe<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>d ta<span class=\"_ _1\"></span>x on exce<span class=\"_ _1\"></span>ss v<span class=\"_ _1\"></span>alu<span class=\"_ _1\"></span>es f<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>m the a<span class=\"_ _1\"></span>cqu<span class=\"_ _1\"></span>isiti<span class=\"_ _1\"></span>on of I<span class=\"_ _1\"></span>ntel<span class=\"_ _1\"></span>lilif<span class=\"_ _2\"></span>t in 201<span class=\"_ _1\"></span>9.Reco<span class=\"_ _1\"></span>nci<span class=\"_ _1\"></span>liati<span class=\"_ _1\"></span>on of t<span class=\"_ _1\"></span>he ef<span class=\"_ _2\"></span>fec<span class=\"_ _1\"></span>tive ta<span class=\"_ _1\"></span>x rate<span class=\"_ _1d8\"> </span>202<span class=\"_ _1\"></span>2<span class=\"_ _1d\"> </span>202<span class=\"_ _1\"></span>1Prof<span class=\"_ _1\"></span>it b<span class=\"_ _1\"></span>efo<span class=\"_ _1\"></span>re ta<span class=\"_ _1\"></span>x<span class=\"_ _1d9\"> </span> 42 63<span class=\"_ _1\"></span>4 <span class=\"_ _123\"> </span> 132 53<span class=\"_ _1\"></span>4 Ex<span class=\"_ _1\"></span>pec<span class=\"_ _1\"></span>ted i<span class=\"_ _1\"></span>ncom<span class=\"_ _1\"></span>e tax a<span class=\"_ _1\"></span>ccordin<span class=\"_ _1\"></span>g to incom<span class=\"_ _1\"></span>e tax r<span class=\"_ _1\"></span>ate in Nor<span class=\"_ _1\"></span>way (2<span class=\"_ _1\"></span>2 %)<span class=\"_ _1da\"> </span> 9 38<span class=\"_ _1\"></span>0 <span class=\"_ _18\"> </span> 29 157 Permanent d<span class=\"_ _4\"></span>ifferences<span class=\"_ _1db\"> </span> 351 <span class=\"_ _82\"> </span> - This ye<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>'s loss<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>, an<span class=\"_ _1\"></span>d cha<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>e in pri<span class=\"_ _1\"></span>or year<span class=\"_ _1\"></span>'s los<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>, not reco<span class=\"_ _1\"></span>gnis<span class=\"_ _1\"></span>ed<span class=\"_ _1dc\"> </span> - <span class=\"_ _52\"> </span> -8 244 Adjus<span class=\"_ _1\"></span>tme<span class=\"_ _1\"></span>nt in ta<span class=\"_ _1\"></span>x in pr<span class=\"_ _1\"></span>ior yea<span class=\"_ _1\"></span>rs<span class=\"_ _198\"> </span> 25<span class=\"_ _1\"></span>0 T<span class=\"_ _4\"></span>ax expe<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>e in th<span class=\"_ _1\"></span>e pr<span class=\"_ _1\"></span>ofi<span class=\"_ _1\"></span>t an<span class=\"_ _1\"></span>d los<span class=\"_ _1\"></span>s s<span class=\"_ _1\"></span>tate<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nt<span class=\"_ _1bc\"> </span> 9 9<span class=\"_ _1\"></span>81 <span class=\"_ _d2\"> </span> 20 914 Payable<span class=\"_ _4\"></span> tax including wit<span class=\"_ _4\"></span>holding taxes<span class=\"_ _1dd\"> </span>-<span class=\"_ _b8\"> </span>-Eff<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>tive tax rate<span class=\"_ _1de\"> </span>23<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>4 %<span class=\"_ _18a\"> </span>15<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>8 %Ori<span class=\"_ _1\"></span>gi<span class=\"_ _1\"></span>n of ta<span class=\"_ _1\"></span>x expe<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>e:<span class=\"_ _c2\"> </span>202<span class=\"_ _1\"></span>2<span class=\"_ _1d\"> </span>2<span class=\"_ _1\"></span>021No<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ay<span class=\"_ _1df\"> </span> 9 98<span class=\"_ _1\"></span>1 <span class=\"_ _52\"> </span> 20 91<span class=\"_ _1\"></span>4 T<span class=\"_ _5\"></span>otal tax e<span class=\"_ _4\"></span>xpense<span class=\"_ _1e0\"> </span> 9 98<span class=\"_ _1\"></span>1 <span class=\"_ _d2\"> </span> 20 914 T<span class=\"_ _4\"></span>ax payab<span class=\"_ _1\"></span>le i<span class=\"_ _1\"></span>n the b<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce sh<span class=\"_ _1\"></span>ee<span class=\"_ _1\"></span>t<span class=\"_ _1e1\"> </span>202<span class=\"_ _1\"></span>2<span class=\"_ _1d\"> </span>202<span class=\"_ _1\"></span>1T<span class=\"_ _5\"></span>ax payabl<span class=\"_ _4\"></span>e, (includ<span class=\"_ _4\"></span>ing wi<span class=\"_ _4\"></span>thholding<span class=\"_ _4\"></span> taxes<span class=\"_ _5\"></span>)<span class=\"_ _10\"> </span> 1 571 <span class=\"_ _db\"> </span> 2 6<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>8 Prepaid tax<span class=\"_ _1e2\"> </span> <span class=\"_ _174\"> </span>-   <span class=\"_ _ed\"> </span> <span class=\"_ _174\"> </span>-   T<span class=\"_ _4\"></span>otal t<span class=\"_ _1\"></span>ax paya<span class=\"_ _1\"></span>bl<span class=\"_ _1\"></span>e in b<span class=\"_ _1\"></span>ala<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ce sh<span class=\"_ _1\"></span>eet at ye<span class=\"_ _1\"></span>ar e<span class=\"_ _1\"></span>nd<span class=\"_ _1c0\"> </span> 1 571 <span class=\"_ _30\"> </span> 2 6<span class=\"_ _1\"></span>18 Deferred<span class=\"_ _4\"></span> tax asse<span class=\"_ _4\"></span>ts:<span class=\"_ _1d6\"> </span>202<span class=\"_ _1\"></span>2<span class=\"_ _1d\"> </span>202<span class=\"_ _1\"></span>1Fixed as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s <span class=\"_ _1e3\"> </span> 626 <span class=\"_ _1b\"> </span> 301 Proj<span class=\"_ _4\"></span>ect<span class=\"_ _1\"></span>s under c<span class=\"_ _4\"></span>onstruction<span class=\"_ _1e4\"> </span> -19 967 <span class=\"_ _82\"> </span> - Curre<span class=\"_ _1\"></span>nt as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s<span class=\"_ _1e5\"> </span> 2 85<span class=\"_ _1\"></span>3 <span class=\"_ _db\"> </span> 2 8<span class=\"_ _1\"></span>41 Other t<span class=\"_ _4\"></span>emporary differenc<span class=\"_ _4\"></span>es / pro<span class=\"_ _4\"></span>vis<span class=\"_ _4\"></span>ions<span class=\"_ _1e6\"> </span> 3 325 <span class=\"_ _58\"> </span> 3 85<span class=\"_ _1\"></span>1 T<span class=\"_ _4\"></span>ax loss<span class=\"_ _1\"></span>es to be c<span class=\"_ _1\"></span>arr<span class=\"_ _1\"></span>ied fo<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ward<span class=\"_ _19\"> </span> 2<span class=\"_ _1\"></span>0 72<span class=\"_ _1\"></span>3 <span class=\"_ _10d\"> </span> 8 9<span class=\"_ _1\"></span>90 Gr<span class=\"_ _1\"></span>oss d<span class=\"_ _1\"></span>ef<span class=\"_ _1\"></span>err<span class=\"_ _1\"></span>ed t<span class=\"_ _1\"></span>ax as<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>t <span class=\"_ _1e7\"> </span> 7 560 <span class=\"_ _d9\"> </span> 15 9<span class=\"_ _1\"></span>82 - Un<span class=\"_ _1\"></span>recog<span class=\"_ _1\"></span>nized tax l<span class=\"_ _1\"></span>oss<span class=\"_ _1\"></span>es <span class=\"_ _168\"> </span><span class=\"ls13 ws12\"> -527 <span class=\"_ _82\"> </span></span> - 1)Net rec<span class=\"_ _4\"></span>ogni<span class=\"_ _4\"></span>zed de<span class=\"_ _4\"></span>ferred tax<span class=\"_ _4\"></span> assets 7 032 <span class=\"_ _d9\"> </span> 15 982 - Defe<span class=\"_ _1\"></span>rred t<span class=\"_ _1\"></span>ax as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s to be re<span class=\"_ _1\"></span>covered af<span class=\"_ _1\"></span>ter 12 m<span class=\"_ _1\"></span>onths<span class=\"_ _1e8\"> </span> - <span class=\"_ _82\"> </span> - - Defe<span class=\"_ _1\"></span>rred t<span class=\"_ _1\"></span>ax as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s to be re<span class=\"_ _1\"></span>covered within 12 m<span class=\"_ _1\"></span>onth<span class=\"_ _1\"></span>s<span class=\"_ _10f\"> </span> 7 032 <span class=\"_ _4c\"> </span> 15 9<span class=\"_ _1\"></span>82 Net rec<span class=\"_ _4\"></span>ogni<span class=\"_ _4\"></span>zed de<span class=\"_ _4\"></span>ferred tax<span class=\"_ _4\"></span> assets<span class=\"_ _1e9\"> </span> 7 032 <span class=\"_ _d9\"> </span> 15 982 1)  <span class=\"_ _45\"></span>Def<span class=\"_ _1\"></span>err<span class=\"_ _1\"></span>ed t<span class=\"_ _1\"></span>ax as<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>et rel<span class=\"_ _1\"></span>ating to t<span class=\"_ _1\"></span>ax l<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>s ca<span class=\"_ _1\"></span>rri<span class=\"_ _1\"></span>ed fo<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ward h<span class=\"_ _1\"></span>ave be<span class=\"_ _1\"></span>en re<span class=\"_ _1\"></span>cog<span class=\"_ _1\"></span>nize<span class=\"_ _1\"></span>d as d<span class=\"_ _1\"></span>efer<span class=\"_ _1\"></span>red t<span class=\"_ _1\"></span>ax a<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>et to th<span class=\"_ _1\"></span>e exte<span class=\"_ _1\"></span>nt th<span class=\"_ _1\"></span>at it is p<span class=\"_ _1\"></span>rob<span class=\"_ _1\"></span>ab<span class=\"_ _1\"></span>le th<span class=\"_ _1\"></span>at fu<span class=\"_ _1\"></span>ture p<span class=\"_ _1\"></span>rof<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>s will b<span class=\"_ _1\"></span>e avail<span class=\"_ _1\"></span>ab<span class=\"_ _1\"></span>le. Not<span class=\"_ _4\"></span>e 1<span class=\"_ _4\"></span>4 Other opera<span class=\"_ _4\"></span>ting <span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>xpenses <span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00202<span class=\"_ _1\"></span>2<span class=\"_ _167\"> </span>202<span class=\"_ _1\"></span>1Prem<span class=\"_ _1\"></span>ise<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d of<span class=\"_ _1\"></span>fice exp<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ses <span class=\"_ _10\"> </span> 2 48<span class=\"_ _1\"></span>8 <span class=\"_ _9a\"> </span> 2 10<span class=\"_ _1\"></span>4 IT cos<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _1ea\"> </span> 4 38<span class=\"_ _1\"></span>4 <span class=\"_ _53\"> </span> 3 8<span class=\"_ _1\"></span>11 Mar<span class=\"_ _1\"></span>keting an<span class=\"_ _1\"></span>d travel expe<span class=\"_ _1\"></span>nse<span class=\"_ _1\"></span>s<span class=\"_ _1e6\"> </span> 8 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>9 <span class=\"_ _b2\"> </span> 4 8<span class=\"_ _1\"></span>66 Consul<span class=\"_ _4\"></span>tancy and ext<span class=\"_ _4\"></span>ernal services<span class=\"_ _1eb\"> </span> 11 6<span class=\"_ _1\"></span>40 <span class=\"_ _1bd\"> </span> 9 6<span class=\"_ _1\"></span>35 Other e<span class=\"_ _4\"></span>xpenses<span class=\"_ _1ec\"> </span> 5 95<span class=\"_ _1\"></span>1 <span class=\"_ _1b7\"> </span> 5 1<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>8 T<span class=\"_ _5\"></span>otal other<span class=\"_ _4\"></span> operati<span class=\"_ _4\"></span>ng ex<span class=\"_ _4\"></span>penses<span class=\"_ _b7\"> </span> 32 781 <span class=\"_ _1a2\"> </span> 2<span class=\"_ _1\"></span>5 61<span class=\"_ _1\"></span>4 Not<span class=\"_ _4\"></span>e 15 <span class=\"_ _4\"></span>Relat<span class=\"_ _4\"></span>ed partiesNek<span class=\"_ _1\"></span>kar A<span class=\"_ _1\"></span>SA is the ultimate parent bas<span class=\"_ _1\"></span>ed an<span class=\"_ _1\"></span>d listed in amou<span class=\"_ _1\"></span>nt in 2022 f<span class=\"_ _1\"></span>rom E<span class=\"_ _4\"></span>yde Moo<span class=\"_ _1\"></span>ring Sol<span class=\"_ _1\"></span>utions A<span class=\"_ _1\"></span>S is N<span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>y.MNOK 1.8.The subsidiarie<span class=\"_ _1\"></span>s (<span class=\"ls55 ws57\">N<span class=\"_ _1\"></span>ote 8<span class=\"_ _1\"></span><span class=\"ls8 ws1\">), membe<span class=\"_ _1\"></span>rs of the Bo<span class=\"_ _1\"></span>ard </span></span>Nekkar has en<span class=\"_ _4\"></span>ter<span class=\"_ _4\"></span>ed int<span class=\"_ _4\"></span>o a l<span class=\"_ _4\"></span>ease agreemen<span class=\"_ _4\"></span>t for<span class=\"_ _4\"></span> (<span class=\"ls55 ws57\">N<span class=\"_ _1\"></span>ote 4</span>) an<span class=\"_ _1\"></span>d mem<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>s of the Senio<span class=\"_ _1\"></span>r Executive hea<span class=\"_ _1\"></span>dqua<span class=\"_ _1\"></span>rter of<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ices ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tive from April 2023 with Gro<span class=\"_ _1\"></span>up<span class=\"_ _1\"></span> (<span class=\"ls55 ws57\">N<span class=\"_ _1\"></span>ote<span class=\"_ _1\"></span> 4<span class=\"ls8 ws1\">) are considered a<span class=\"_ _1\"></span>s related par<span class=\"_ _1\"></span>ties<span class=\"_ _1\"></span>. </span></span>Lumbe<span class=\"_ _1\"></span>r T<span class=\"_ _5\"></span>e<span class=\"_ _1\"></span>knop<span class=\"_ _1\"></span>ark A<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>, which is ultimately owned T<span class=\"_ _5\"></span>ransac<span class=\"_ _1\"></span>tio<span class=\"_ _4\"></span>ns between<span class=\"_ _4\"></span> subsi<span class=\"_ _4\"></span>diaries ha<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>e been 51 % by Skeiegrup<span class=\"_ _1\"></span>pen A<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>.  The contrac<span class=\"_ _1\"></span>t term is 5 elimi<span class=\"_ _4\"></span>nat<span class=\"_ _4\"></span>ed in t<span class=\"_ _4\"></span>he conso<span class=\"_ _4\"></span>lidat<span class=\"_ _4\"></span>ion financ<span class=\"_ _4\"></span>ial sta<span class=\"_ _4\"></span>tements.year and 6 m<span class=\"_ _1\"></span>onths st<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ting from Ap<span class=\"_ _1\"></span>ril 2023<span class=\"_ _1\"></span>, with an addit<span class=\"_ _4\"></span>onal five-<span class=\"_ _4\"></span>year<span class=\"_ _4\"></span> option. The Group<span class=\"_ _4\"></span> has carried<span class=\"_ _4\"></span> out vari<span class=\"_ _4\"></span>ous transacti<span class=\"_ _4\"></span>ons wit<span class=\"_ _4\"></span>h subsidiarie<span class=\"_ _1\"></span>s in 2022<span class=\"_ _1\"></span>. All the tra<span class=\"_ _1\"></span>nsa<span class=\"_ _1\"></span>ction<span class=\"_ _1\"></span>s have been Impa<span class=\"_ _1\"></span>irment a<span class=\"_ _1\"></span>sse<span class=\"_ _1\"></span>ssm<span class=\"_ _1\"></span>ent is par<span class=\"_ _1\"></span>t of the a<span class=\"_ _1\"></span>nnual carr<span class=\"_ _1\"></span>ied out a<span class=\"_ _1\"></span>s par<span class=\"_ _1\"></span>t of the ordina<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y busine<span class=\"_ _1\"></span>ss a<span class=\"_ _1\"></span>nd on an evaluation with regard to the financia<span class=\"_ _1\"></span>l position of the arm\u2019s length basis<span class=\"_ _1\"></span>. For the year e<span class=\"_ _1\"></span>nded 3<span class=\"_ _1\"></span>1 D<span class=\"_ _1\"></span>ecemb<span class=\"_ _1\"></span>er related par<span class=\"_ _1\"></span>ty, and the market in which the related 2022, th<span class=\"_ _1\"></span>e Group ha<span class=\"_ _1\"></span>s not recorded a<span class=\"_ _1\"></span>ny impairme<span class=\"_ _1\"></span>nt part<span class=\"_ _1\"></span>y opera<span class=\"_ _4\"></span>tes.of receivables relating to the amo<span class=\"_ _1\"></span>unt<span class=\"_ _1\"></span>s ow<span class=\"_ _4\"></span>ed by related par<span class=\"_ _1\"></span>ties (2021<span class=\"_ _1\"></span>: MN<span class=\"_ _1\"></span>OK 0). The former CEO, now Information on B<span class=\"_ _1\"></span>oard an<span class=\"_ _1\"></span>d Sen<span class=\"_ _1\"></span>ior Executive Group\u2019s COO, Preben Lilt<span class=\"_ _1\"></span>ved was hired from Eyde Mooring shares a<span class=\"_ _1\"></span>re include<span class=\"_ _1\"></span>d in Note 11<span class=\"_ _1\"></span>.Solution<span class=\"_ _1\"></span>s AS untill 30 J<span class=\"_ _1\"></span>une<span class=\"_ _1\"></span>, 2022<span class=\"_ _1\"></span>. T<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>tal expe<span class=\"_ _1\"></span>nse<span class=\"_ _1\"></span>d Not<span class=\"_ _4\"></span>e 16 Deri<span class=\"_ _4\"></span>va<span class=\"_ _4\"></span>tiv<span class=\"_ _5\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _4\"></span><span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00202<span class=\"_ _1\"></span>2<span class=\"_ _1ed\"> </span>202<span class=\"_ _1\"></span>1Net Net mark<span class=\"_ _4\"></span>et mark<span class=\"_ _4\"></span>et For<span class=\"_ _1\"></span>wa<span class=\"_ _1\"></span>rd cu<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>y con<span class=\"_ _1\"></span>trac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s - M<span class=\"_ _1\"></span>arket v<span class=\"_ _1\"></span>alu<span class=\"_ _1\"></span>es<span class=\"_ _1a7\"> </span><span class=\"ls2a ws29\">A<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s<span class=\"_ _d\"> </span><span class=\"ls2e ws2d\">Liabilities</span></span>valu<span class=\"_ _1\"></span>e<span class=\"_ _49\"> </span><span class=\"ls2a ws29\">Asset<span class=\"_ _1\"></span>s<span class=\"_ _d\"> </span><span class=\"ls2e ws2d\">Liabilities</span></span>valu<span class=\"_ _1\"></span>eFor<span class=\"_ _1\"></span>ward c<span class=\"_ _1\"></span>urre<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>y contrac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s - ef<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>tive hedg<span class=\"_ _1\"></span>ing cont<span class=\"_ _1\"></span>rac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _a5\"> </span> - <span class=\"_ _34\"> </span><span class=\"ls73 ws71\"> -2<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span> <span class=\"_ _52\"> </span> -2<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span></span> 1 014 <span class=\"_ _3d\"> </span><span class=\"ls73 ws71\"> -2<span class=\"_ _1\"></span>6<span class=\"_ _2\"></span>1<span class=\"_ _1\"></span> <span class=\"_ _d6\"> </span></span> 752 For<span class=\"_ _1\"></span>ward c<span class=\"_ _1\"></span>urre<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>y contrac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s - in<span class=\"_ _1\"></span>ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tive he<span class=\"_ _1\"></span>dgi<span class=\"_ _1\"></span>ng  1)contra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s - in<span class=\"_ _1\"></span>clud<span class=\"_ _1\"></span>ed i<span class=\"_ _1\"></span>n other li<span class=\"_ _1\"></span>abiliti<span class=\"_ _1\"></span>es/ass<span class=\"_ _1\"></span>ets 61 <span class=\"_ _d6\"> </span> -<span class=\"_ _5\"></span>7 2<span class=\"_ _1\"></span>32 <span class=\"_ _fe\"> </span> -<span class=\"_ _5\"></span>7 17<span class=\"_ _1\"></span>1 <span class=\"_ _e1\"> </span> 10 491 <span class=\"_ _d3\"> </span> -<span class=\"_ _4\"></span>3 7<span class=\"_ _1\"></span>10 <span class=\"_ _fe\"> </span> 6 78<span class=\"_ _1\"></span>1 For<span class=\"_ _1\"></span>wa<span class=\"_ _1\"></span>rd cu<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>y con<span class=\"_ _1\"></span>trac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s - m<span class=\"_ _1\"></span>arket va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e<span class=\"_ _146\"> </span> 6<span class=\"_ _1\"></span>0 <span class=\"_ _11a\"> </span> -7 260 <span class=\"_ _57\"> </span> -<span class=\"_ _4\"></span>7 19<span class=\"_ _1\"></span>8 <span class=\"_ _11a\"> </span> 11 5<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>4 <span class=\"_ _e7\"> </span> -3 971 <span class=\"_ _59\"> </span> 7 53<span class=\"_ _1\"></span>4 T<span class=\"_ _5\"></span>otal T<span class=\"_ _5\"></span>otal MTM MTM Mat<span class=\"_ _1\"></span>uri<span class=\"_ _1\"></span>ty d<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>tri<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>tion o<span class=\"_ _1\"></span>f cur<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>y contr<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d MTM<span class=\"_ _1\"></span>:valu<span class=\"_ _1\"></span>esvalu<span class=\"_ _1\"></span>esWithin 3 m<span class=\"_ _1\"></span>onth<span class=\"_ _1\"></span>s<span class=\"_ _1ee\"> </span><span class=\"ls75 ws73\">-1 9<span class=\"_ _2\"></span>07<span class=\"_ _175\"> </span></span>9 5<span class=\"_ _1\"></span>85&gt; 3 month<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>, &lt; 6 month<span class=\"_ _1\"></span>s<span class=\"_ _f0\"> </span>-<span class=\"_ _5\"></span>2 080<span class=\"_ _1ef\"> </span><span class=\"ls32 ws31\">-660</span>&gt; 6 month<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>, &lt; 9 month<span class=\"_ _1\"></span>s<span class=\"_ _f0\"> </span>-3<span class=\"_ _1\"></span> 0<span class=\"_ _2\"></span>6<span class=\"_ _1\"></span>5<span class=\"_ _1f0\"> </span><span class=\"ls16 ws15\">12</span>&gt; 9 month<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>, &lt; 12 mo<span class=\"_ _1\"></span>nths<span class=\"_ _1e6\"> </span><span class=\"ls75 ws73\">-13<span class=\"_ _1\"></span>5<span class=\"_ _d8\"> </span></span>0&gt; 12 mo<span class=\"_ _1\"></span>nths<span class=\"_ _1\"></span>, &lt; 24 month<span class=\"_ _1\"></span>s<span class=\"_ _1f1\"> </span>-1<span class=\"_ _1\"></span>1<span class=\"_ _13e\"> </span>-1<span class=\"_ _1\"></span> 4<span class=\"_ _1\"></span>0<span class=\"_ _2\"></span>4&gt; 24 Month<span class=\"_ _1\"></span>s<span class=\"_ _1f2\"> </span>0<span class=\"_ _1f3\"> </span>0T<span class=\"_ _5\"></span>otal<span class=\"_ _1f4\"> </span> -<span class=\"_ _4\"></span>7 198 <span class=\"_ _195\"> </span> 7 534 1) F<span class=\"_ _1\"></span>X cont<span class=\"_ _1\"></span>rac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s de<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>gne<span class=\"_ _1\"></span>d fo<span class=\"_ _1\"></span>r he<span class=\"_ _1\"></span>dgi<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>, bu<span class=\"_ _1\"></span>t do n<span class=\"_ _1\"></span>ot qu<span class=\"_ _1\"></span>alif<span class=\"_ _2\"></span>y for h<span class=\"_ _1\"></span>edg<span class=\"_ _1\"></span>e acco<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>ting<span class=\"_ _1\"></span>.Nominal val<span class=\"_ _4\"></span>ue currency<span class=\"_ _4\"></span> contr<span class=\"_ _4\"></span>acts<span class=\"_ _1\"></span>, ori<span class=\"_ _4\"></span>ginal curr<span class=\"_ _4\"></span>ency<span class=\"_ _1b0\"> </span><span class=\"ls52 ws54\">202<span class=\"_ _1\"></span>2<span class=\"_ _150\"> </span>202<span class=\"_ _1\"></span>1</span>Am<span class=\"_ _1\"></span>oun<span class=\"_ _1\"></span>ts i<span class=\"_ _1\"></span>n CU<span class=\"_ _1\"></span>R 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00<span class=\"_ _a1\"> </span>Sold<span class=\"_ _18\"> </span><span class=\"ls53 ws55\">Bought<span class=\"_ _96\"> </span></span>Sold<span class=\"_ _18\"> </span><span class=\"ls53 ws55\">Bought</span>NOK<span class=\"_ _1f5\"> </span> 34 7<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>5 <span class=\"_ _d9\"> </span> 3<span class=\"_ _1\"></span>12 8<span class=\"_ _1\"></span>92 <span class=\"_ _79\"> </span><span class=\"ws7d\"> <span class=\"_ _174\"> </span>-   <span class=\"_ _e1\"> </span></span> 253 3<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>8 USD<span class=\"_ _166\"> </span> 31 6<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 <span class=\"_ _8c\"> </span><span class=\"ws7d\"> <span class=\"_ _127\"> </span>-   <span class=\"_ _1c\"> </span></span> 20 93<span class=\"_ _1\"></span>7 <span class=\"_ _121\"> </span> <span class=\"_ _127\"> </span>-   EUR<span class=\"_ _aa\"> </span> 1 1<span class=\"_ _1\"></span>07 <span class=\"_ _3e\"> </span> 3 300 <span class=\"_ _d5\"> </span> 4 194 <span class=\"_ _2b\"> </span> <span class=\"_ _174\"> </span>-   SGD<span class=\"_ _1f6\"> </span> <span class=\"_ _174\"> </span>-   <span class=\"_ _8a\"> </span> <span class=\"_ _174\"> </span>-   <span class=\"_ _31\"> </span><span class=\"ws1\"> 2 8<span class=\"_ _1\"></span>42 <span class=\"_ _2b\"> </span></span> <span class=\"_ _174\"> </span>-   Other balance<span class=\"_ _4\"></span> sheets effects<span class=\"_ _1f2\"> </span>2022<span class=\"_ _38\"> </span>2021F<span class=\"_ _1\"></span>V of fir<span class=\"_ _1\"></span>m commi<span class=\"_ _1\"></span>tment<span class=\"_ _1\"></span>, cla<span class=\"_ _1\"></span>ssif<span class=\"_ _1\"></span>ied a<span class=\"_ _1\"></span>s othe<span class=\"_ _1\"></span>r receiva<span class=\"_ _1\"></span>ble<span class=\"_ _1f7\"> </span> 27 <span class=\"_ _10c\"> </span> 26<span class=\"_ _1\"></span>1 F<span class=\"_ _1\"></span>V of fir<span class=\"_ _1\"></span>m commi<span class=\"_ _1\"></span>tment<span class=\"_ _1\"></span>, cla<span class=\"_ _1\"></span>ssif<span class=\"_ _1\"></span>ied a<span class=\"_ _1\"></span>s othe<span class=\"_ _1\"></span>r sho<span class=\"_ _1\"></span>rt te<span class=\"_ _1\"></span>rm de<span class=\"_ _1\"></span>bt<span class=\"_ _1f8\"> </span> - <span class=\"_ _10d\"> </span> 1 01<span class=\"_ _1\"></span>4 Ca<span class=\"_ _1\"></span>pita<span class=\"_ _1\"></span>lized cost re<span class=\"_ _1\"></span>lating to p<span class=\"_ _1\"></span>rolon<span class=\"_ _1\"></span>ging of ef<span class=\"_ _2\"></span>fec<span class=\"_ _1\"></span>tive hed<span class=\"_ _1\"></span>ge rel<span class=\"_ _1\"></span>ation<span class=\"_ _1\"></span>ship, cl<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>ifie<span class=\"_ _1\"></span>d as oth<span class=\"_ _1\"></span>er rece<span class=\"_ _1\"></span>ivab<span class=\"_ _1\"></span>les<span class=\"_ _1c\"> </span> 137 <span class=\"_ _52\"> </span> 5 2<span class=\"_ _1\"></span>55 Forward c<span class=\"_ _4\"></span>urrency con<span class=\"_ _4\"></span>tractsThe inef<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>ctive por<span class=\"_ _1\"></span>tion of the recognized he<span class=\"_ _1\"></span>dge Derivatives are recognized at fair value o<span class=\"_ _1\"></span>n the relationships is recogn<span class=\"_ _1\"></span>ized in P<span class=\"_ _4\"></span>&amp;L togethe<span class=\"_ _1\"></span>r with the contract date. Th<span class=\"_ _1\"></span>e value is a<span class=\"_ _1\"></span>djusted to fair va<span class=\"_ _1\"></span>lue at chang<span class=\"_ _1\"></span>es in valu<span class=\"_ _1\"></span>e of derivatives. In 202<span class=\"_ _1\"></span>2, a los<span class=\"_ _1\"></span>s of the end of ea<span class=\"_ _1\"></span>ch bala<span class=\"_ _1\"></span>nce sheet date. The va<span class=\"_ _1\"></span>lue is set MN<span class=\"_ _1\"></span>OK 8 is recog<span class=\"_ _1\"></span>nized under O<span class=\"_ _1\"></span>ther los<span class=\"_ _1\"></span>ses / (g<span class=\"_ _1\"></span>ains<span class=\"_ _4\"></span>) to obser<span class=\"_ _1\"></span>vable m<span class=\"_ _1\"></span>arket price, <span class=\"ls55 ws57\">N<span class=\"_ _1\"></span>ote 1<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span></span>.in t<span class=\"_ _4\"></span>he conso<span class=\"_ _4\"></span>lidat<span class=\"_ _4\"></span>ed stat<span class=\"_ _4\"></span>ement o<span class=\"_ _4\"></span>f c<span class=\"_ _4\"></span>omprehensi<span class=\"_ _4\"></span>ve income related to FX contrac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s not qualif<span class=\"_ _1\"></span>ying fo<span class=\"_ _1\"></span>r The G<span class=\"_ _1\"></span>roup enters into hedg<span class=\"_ _1\"></span>ing contrac<span class=\"_ _1\"></span>ts that hedg<span class=\"_ _1\"></span>e accounting. In 2<span class=\"_ _1\"></span>021<span class=\"_ _1\"></span>, this amo<span class=\"_ _1\"></span>unted to a loss qualifie<span class=\"_ _1\"></span>s as f<span class=\"_ _1\"></span>air value h<span class=\"_ _1\"></span>edge<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. In add<span class=\"_ _1\"></span>ition to these, ofMNOK<span class=\"_ _4\"></span>4.the Group h<span class=\"_ _1\"></span>av<span class=\"_ _4\"></span>e he<span class=\"_ _1\"></span>dging contrac<span class=\"_ _1\"></span>ts th<span class=\"_ _1\"></span>at do not meet the criteria for hed<span class=\"_ _1\"></span>ge accounting either b<span class=\"_ _1\"></span>eca<span class=\"_ _1\"></span>use The as<span class=\"_ _1\"></span>set or liabilit<span class=\"_ _1\"></span>y being h<span class=\"_ _1\"></span>edg<span class=\"_ _1\"></span>ed is contrac<span class=\"_ _1\"></span>tual the under<span class=\"_ _4\"></span>lying<span class=\"_ _4\"></span> deliv<span class=\"_ _4\"></span>ery cont<span class=\"_ _4\"></span>ract has been canc<span class=\"_ _4\"></span>elled income or cost rel<span class=\"_ _1\"></span>ated to production cost<span class=\"_ _1\"></span>. He<span class=\"_ _1\"></span>dge<span class=\"_ _1\"></span>d or be<span class=\"_ _1\"></span>caus<span class=\"_ _1\"></span>e the relationship b<span class=\"_ _1\"></span>etween the h<span class=\"_ _1\"></span>edg<span class=\"_ _1\"></span>e ass<span class=\"_ _1\"></span>ets or liab<span class=\"_ _1\"></span>ilities are recognized in the bala<span class=\"_ _1\"></span>nce instru<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>s and th<span class=\"_ _1\"></span>e hed<span class=\"_ _1\"></span>ge objec<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s for other rea<span class=\"_ _1\"></span>sons sheet at ac<span class=\"_ _1\"></span>tual val<span class=\"_ _1\"></span>ue. Th<span class=\"_ _1\"></span>e hed<span class=\"_ _1\"></span>ged as<span class=\"_ _1\"></span>set or liabilit<span class=\"_ _1\"></span>y are considere<span class=\"_ _1\"></span>d inef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tive. Thes<span class=\"_ _1\"></span>e are recognized at represe<span class=\"_ _1\"></span>nts<span class=\"_ _1\"></span>, am<span class=\"_ _1\"></span>ong other thing<span class=\"_ _1\"></span>s, the p<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>t of the fair v<span class=\"_ _4\"></span>alue in t<span class=\"_ _4\"></span>he financi<span class=\"_ _4\"></span>al stat<span class=\"_ _4\"></span>ement.contractua<span class=\"_ _1\"></span>l income or cos<span class=\"_ _1\"></span>t that has not be<span class=\"_ _1\"></span>en invoiced on the ba<span class=\"_ _1\"></span>lance she<span class=\"_ _1\"></span>et date, or where invoic<span class=\"_ _4\"></span>es h<span class=\"_ _1\"></span>av<span class=\"_ _4\"></span>e not Chan<span class=\"_ _1\"></span>ges to fair val<span class=\"_ _1\"></span>ue that meet th<span class=\"_ _1\"></span>e criteria of an bee<span class=\"_ _1\"></span>n received from the supplie<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>. The as<span class=\"_ _1\"></span>set or liability ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tive fair value he<span class=\"_ _1\"></span>dge is recogn<span class=\"_ _1\"></span>iz<span class=\"_ _4\"></span>ed in the is includ<span class=\"_ _1\"></span>ed in Oth<span class=\"_ _1\"></span>er current a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s or Oth<span class=\"_ _1\"></span>er current financia<span class=\"_ _4\"></span>l stat<span class=\"_ _4\"></span>ement wi<span class=\"_ _4\"></span>th a<span class=\"_ _4\"></span> corr<span class=\"_ _4\"></span>esponding c<span class=\"_ _4\"></span>hange in liabilities resp<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>tively<span class=\"_ _4\"></span>. A<span class=\"_ _4\"></span>dditionally th<span class=\"_ _1\"></span>e hedg<span class=\"_ _1\"></span>ed as<span class=\"_ _1\"></span>set fair valu<span class=\"_ _1\"></span>e of the ass<span class=\"_ _1\"></span>ets or lia<span class=\"_ _1\"></span>bilities that are being or li<span class=\"_ _4\"></span>abili<span class=\"_ _4\"></span>ty for each<span class=\"_ _4\"></span> con<span class=\"_ _4\"></span>tract is r<span class=\"_ _4\"></span>epresent<span class=\"_ _4\"></span>ed thr<span class=\"_ _4\"></span>ough hedg<span class=\"_ _1\"></span>ed or th<span class=\"_ _1\"></span>e FV of the f<span class=\"_ _1\"></span>irm commitm<span class=\"_ _1\"></span>ent.bank, clien<span class=\"_ _4\"></span>t or s<span class=\"_ _4\"></span>upplier<span class=\"_ _5\"></span>.For addit<span class=\"_ _4\"></span>ional in<span class=\"_ _4\"></span>format<span class=\"_ _4\"></span>ion on for<span class=\"_ _4\"></span>eign curr<span class=\"_ _4\"></span>ency and appurtenan<span class=\"_ _4\"></span>t risks, please<span class=\"_ _4\"></span> ref<span class=\"_ _4\"></span>er to<span class=\"_ _4\"></span> Ac<span class=\"_ _4\"></span>coun<span class=\"_ _4\"></span>ting principl<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>, and se<span class=\"_ _1\"></span>e sec<span class=\"_ _1\"></span>tion 2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>8 and 3<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>.Not<span class=\"_ _4\"></span>e 1<span class=\"_ _4\"></span>7 <span class=\"_ _4\"></span>Pro<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>isions and <span class=\"_ _4\"></span>other ac<span class=\"_ _4\"></span>cruals <span class=\"_ _4\"></span><span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00202<span class=\"_ _1\"></span>2<span class=\"_ _24\"> </span>2<span class=\"_ _1\"></span>021Accrue<span class=\"_ _1\"></span>d wag<span class=\"_ _1\"></span>es an<span class=\"_ _1\"></span>d sa<span class=\"_ _1\"></span>lar<span class=\"_ _1\"></span>ies<span class=\"_ _bf\"> </span> 8 632 <span class=\"_ _187\"> </span> 4 3<span class=\"_ _1\"></span>25 Ac<span class=\"_ _4\"></span>crued holid<span class=\"_ _4\"></span>ay pa<span class=\"_ _4\"></span>y<span class=\"_ _1f9\"> </span><span class=\"ls8 ws1\"> 5 957 <span class=\"_ _2f\"> </span> 5 22<span class=\"_ _1\"></span>7 </span>Provision fo<span class=\"_ _1\"></span>r war<span class=\"_ _1\"></span>rant<span class=\"_ _1\"></span>y<span class=\"_ _71\"> </span> 7 929 <span class=\"_ _18a\"> </span> 26 57<span class=\"_ _1\"></span>7 Deferre<span class=\"_ _1\"></span>d income<span class=\"_ _1fa\"> </span><span class=\"ls8 ws7d\"> <span class=\"_ _174\"> </span>-   <span class=\"_ _b\"> </span><span class=\"ws1\"> 17 062 </span></span>Contrac<span class=\"_ _1\"></span>t liabilitie<span class=\"_ _1\"></span>s<span class=\"_ _1fb\"> </span><span class=\"ls8 ws1\"> 21 2<span class=\"_ _1\"></span>17 <span class=\"_ _111\"> </span> 5 1<span class=\"_ _1\"></span>59 </span>Other ac<span class=\"_ _4\"></span>crued ex<span class=\"_ _4\"></span>penses<span class=\"_ _1fc\"> </span><span class=\"ls8 ws1\"> 3 18<span class=\"_ _1\"></span>1 <span class=\"_ _34\"> </span> 7 0<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>8 </span>T<span class=\"_ _4\"></span>otal p<span class=\"_ _1\"></span>rovis<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>s a<span class=\"_ _1\"></span>nd oth<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r accr<span class=\"_ _1\"></span>ua<span class=\"_ _1\"></span>ls<span class=\"_ _81\"> </span> 46 917 <span class=\"_ _11\"> </span> 65 439 DEVELOPMENT<span class=\"_ _4\"></span> OF SIGNIFICANT PRO<span class=\"_ _4\"></span>VISIONS<span class=\"_ _1fd\"> </span><span class=\"ls2e ws1c\">Provision for warranty</span>Ba<span class=\"_ _1\"></span>lan<span class=\"_ _1\"></span>ce as of De<span class=\"_ _1\"></span>cemb<span class=\"_ _1\"></span>er 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>, 202<span class=\"_ _1\"></span>1<span class=\"_ _1fe\"> </span> 26 57<span class=\"_ _1\"></span>7 N<span class=\"_ _1\"></span>ew p<span class=\"_ _1\"></span>rov<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>n<span class=\"_ _1ff\"> </span><span class=\"ls8 ws1\"> 2 64<span class=\"_ _1\"></span>4 </span>Provision utilized<span class=\"_ _182\"> </span><span class=\"ls8 ws1\">-<span class=\"_ _1\"></span>4 08<span class=\"_ _1\"></span>0 </span>Pro<span class=\"_ _4\"></span>vision r<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>ersed<span class=\"_ _200\"> </span><span class=\"ls8 ws1\">-17 213 </span>Ba<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>nce a<span class=\"_ _1\"></span>s of De<span class=\"_ _1\"></span>cem<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r 3<span class=\"_ _1\"></span>1, 2<span class=\"_ _1\"></span>022<span class=\"_ _19a\"> </span> 7 929 A warrant<span class=\"_ _1\"></span>y provision is recognized for expec<span class=\"_ _1\"></span>ted claims on in<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>llations delivered dur<span class=\"_ _1\"></span>ing the year<span class=\"_ _4\"></span>. A total warrant<span class=\"_ _1\"></span>y provision of MNO<span class=\"_ _1\"></span>K 7<span class=\"_ _5\"></span>.<span class=\"_ _1\"></span>9 have been recognized as pe<span class=\"_ _1\"></span>r 31 D<span class=\"_ _1\"></span>ecemb<span class=\"_ _1\"></span>er 2022<span class=\"_ _1\"></span>.There is a<span class=\"_ _1\"></span>n inhere<span class=\"_ _1\"></span>nt uncer<span class=\"_ _1\"></span>taint<span class=\"_ _1\"></span>y related to the amount of fu<span class=\"_ _1\"></span>ture warrant<span class=\"_ _1\"></span>y claims -  howev<span class=\"_ _4\"></span>er ba<span class=\"_ _1\"></span>sed on mana<span class=\"_ _1\"></span>geme<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>\u2019s judgment<span class=\"_ _1\"></span>s of possibl<span class=\"_ _1\"></span>e outcomes<span class=\"_ _1\"></span>, a gen<span class=\"_ _1\"></span>eral war<span class=\"_ _1\"></span>rant<span class=\"_ _1\"></span>y provision in the region of 2% of the contrac<span class=\"_ _1\"></span>t value on d<span class=\"_ _1\"></span>elivered new building p<span class=\"_ _1\"></span>roject<span class=\"_ _1\"></span>s have been a<span class=\"_ _1\"></span>pplied<span class=\"_ _1\"></span>. It is expe<span class=\"_ _1\"></span>cted that the<span class=\"_ _1\"></span>se cost<span class=\"_ _1\"></span>s will be incur<span class=\"_ _1\"></span>red during the gua<span class=\"_ _1\"></span>rantee perio<span class=\"_ _1\"></span>d for the resp<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>tive deliveries, which n<span class=\"_ _1\"></span>ormally va<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y from 12-<span class=\"_ _4\"></span>36 months<span class=\"_ _1\"></span>.Risk related to the estimates that form the b<span class=\"_ _1\"></span>asis for the b<span class=\"_ _1\"></span>ook valu<span class=\"_ _1\"></span>es are f<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>ther de<span class=\"_ _1\"></span>scrib<span class=\"_ _1\"></span>ed in Accounting princi<span class=\"_ _4\"></span>ples, under sections<span class=\"_ _4\"></span> 2.16 and 4.Not<span class=\"_ _4\"></span>e 18 F<span class=\"_ _4\"></span>inancial i<span class=\"_ _4\"></span>tems <span class=\"_ _4\"></span>and forei<span class=\"_ _4\"></span>gn cur<span class=\"_ _4\"></span>rency gains<span class=\"_ _4\"></span>/losses <span class=\"_ _4\"></span><span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00202<span class=\"_ _1\"></span>1<span class=\"_ _33\"> </span><span class=\"ls2e ws2d\">2020</span>Inter<span class=\"_ _4\"></span>est income<span class=\"_ _1de\"> </span><span class=\"ls8 ws1\"> 4 8<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>4 <span class=\"_ _2f\"> </span> 2 522 </span>Agi<span class=\"_ _1\"></span>o<span class=\"_ _201\"> </span><span class=\"ls8 ws1\"> - <span class=\"_ _98\"> </span> - </span>Other financ<span class=\"_ _4\"></span>ial inc<span class=\"_ _4\"></span>ome<span class=\"_ _202\"> </span><span class=\"ls8 ws1\"> - <span class=\"_ _12a\"> </span> 3 175 </span>Financial income<span class=\"_ _203\"> </span><span class=\"ls8 ws1\"> 4 8<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>4 <span class=\"_ _34\"> </span> 5 69<span class=\"_ _1\"></span>6 </span>Int<span class=\"_ _4\"></span>erest expenses<span class=\"_ _204\"> </span><span class=\"ls8 ws1\"> 3 437 <span class=\"_ _187\"> </span> 2 550 </span>Disagio<span class=\"_ _205\"> </span><span class=\"ls8 ws1\"> 9 957 <span class=\"_ _b\"> </span> 2 90<span class=\"_ _1\"></span>4 </span>Other financ<span class=\"_ _4\"></span>ial ex<span class=\"_ _4\"></span>penses<span class=\"_ _206\"> </span><span class=\"ls8 ws1\"> 622 <span class=\"_ _27\"> </span> 1 8<span class=\"_ _1\"></span>11 </span>Financial expense<span class=\"_ _1\"></span>s<span class=\"_ _c2\"> </span><span class=\"ls8 ws1\"> 14 016 <span class=\"_ _126\"> </span> 7 265 </span>Ne<span class=\"_ _1\"></span>t fin<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nce<span class=\"_ _207\"> </span><span class=\"ls8 ws1\"> -9 132 <span class=\"_ _35\"> </span> -1 569 </span>Not<span class=\"_ _4\"></span>e 19 F<span class=\"_ _4\"></span>inancial <span class=\"_ _4\"></span>risk <span class=\"_ _4\"></span>managem<span class=\"_ _1\"></span>ent <span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00The following tabl<span class=\"_ _1\"></span>e shows the carr<span class=\"_ _1\"></span>yin<span class=\"_ _1\"></span>g amou<span class=\"_ _1\"></span>nt and fa<span class=\"_ _1\"></span>ir value<span class=\"_ _1\"></span>s of finan<span class=\"_ _1\"></span>cial ass<span class=\"_ _1\"></span>ets an<span class=\"_ _1\"></span>d fina<span class=\"_ _1\"></span>ncial liabilities<span class=\"_ _1\"></span>, includin<span class=\"_ _1\"></span>g their levels in the fair valu<span class=\"_ _1\"></span>e hiera<span class=\"_ _1\"></span>rchy<span class=\"_ _5\"></span>. It d<span class=\"_ _1\"></span>oes n<span class=\"_ _1\"></span>ot include f<span class=\"_ _1\"></span>air valu<span class=\"_ _1\"></span>e information for fina<span class=\"_ _1\"></span>ncial as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s and fina<span class=\"_ _1\"></span>ncial liabilities n<span class=\"_ _1\"></span>ot measure<span class=\"_ _1\"></span>d at fair valu<span class=\"_ _1\"></span>e if the carr<span class=\"_ _1\"></span>yin<span class=\"_ _1\"></span>g amou<span class=\"_ _1\"></span>nt is a reason<span class=\"_ _1\"></span>able a<span class=\"_ _1\"></span>pproximation of fair value.Financia<span class=\"_ _1\"></span>l asset<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d liabilities are de<span class=\"_ _1\"></span>scribe<span class=\"_ _1\"></span>d in Accounting Principles<span class=\"_ _1\"></span>, un<span class=\"_ _1\"></span>der se<span class=\"_ _1\"></span>ction<span class=\"_ _1\"></span>s 2.<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>, 2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>9, 2.10, 2<span class=\"_ _1\"></span>.12, 2<span class=\"_ _1\"></span>.13 and 2.14<span class=\"_ _1\"></span>. Risks a<span class=\"_ _1\"></span>sso<span class=\"_ _1\"></span>ciated with the underlying e<span class=\"_ _1\"></span>stimates of the recogn<span class=\"_ _1\"></span>iz<span class=\"_ _4\"></span>ed val<span class=\"_ _1\"></span>ues a<span class=\"_ _1\"></span>nd fin<span class=\"_ _1\"></span>ancial risk m<span class=\"_ _1\"></span>anag<span class=\"_ _1\"></span>eme<span class=\"_ _1\"></span>nt is describ<span class=\"_ _1\"></span>ed in Accounting Principles, ref se<span class=\"_ _1\"></span>ction 3<span class=\"_ _1\"></span>.Fina<span class=\"_ _1\"></span>ncial de<span class=\"_ _1\"></span>rivative c<span class=\"_ _4\"></span>ontra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s Fina<span class=\"_ _1\"></span>ncial de<span class=\"_ _1\"></span>rivative Loans<span class=\"_ _1\"></span>, not d<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span>d for h<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span>gi<span class=\"_ _1\"></span>ng / contract<span class=\"_ _1\"></span>s designated cash and<span class=\"_ _4\"></span> Classification of financial assetsineffective<span class=\"_ _4\"></span> hedgesfor hedgingrecei<span class=\"_ _4\"></span>vables<span class=\"_ _27\"> </span><span class=\"ls53 ws55\">T<span class=\"_ _4\"></span>otal</span>202<span class=\"_ _1\"></span>2Non curr<span class=\"_ _4\"></span>ent financial<span class=\"_ _4\"></span> assets:Sha<span class=\"_ _1\"></span>res avail<span class=\"_ _1\"></span>abl<span class=\"_ _1\"></span>e for sa<span class=\"_ _1\"></span>le<span class=\"_ _208\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Othe<span class=\"_ _1\"></span>r receivable<span class=\"_ _1\"></span>s<span class=\"_ _23\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Financial<span class=\"_ _4\"></span> current<span class=\"_ _4\"></span> assets:T<span class=\"_ _4\"></span>rade receivabl<span class=\"_ _1\"></span>es<span class=\"_ _209\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _18\"> </span> 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 875 <span class=\"_ _18\"> </span> 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 875 Other current r<span class=\"_ _4\"></span>eceivables<span class=\"_ _1a5\"> </span> - <span class=\"_ _d7\"> </span> - <span class=\"_ _111\"> </span> 7 1<span class=\"_ _1\"></span>26 <span class=\"_ _1b\"> </span> 7 126 Ac<span class=\"_ _4\"></span>crued, non-in<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>oiced<span class=\"_ _4\"></span> production<span class=\"_ _20a\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _18a\"> </span> 113 6<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>6 <span class=\"_ _18a\"> </span> 113 6<span class=\"_ _1\"></span>16 1)Derivatives - <span class=\"_ _102\"> </span> - <span class=\"_ _107\"> </span> - Prepa<span class=\"_ _4\"></span>yment t<span class=\"_ _4\"></span>o suppl<span class=\"_ _4\"></span>iers<span class=\"_ _20b\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Cash and cash<span class=\"_ _4\"></span> equiva<span class=\"_ _4\"></span>lents<span class=\"_ _20c\"> </span> - <span class=\"_ _19f\"> </span>-<span class=\"_ _35\"> </span> 1<span class=\"_ _1\"></span>81 2<span class=\"_ _1\"></span>81 <span class=\"_ _58\"> </span> 1<span class=\"_ _1\"></span>81 2<span class=\"_ _1\"></span>81 T<span class=\"_ _5\"></span>otal financial<span class=\"_ _4\"></span> assets<span class=\"_ _20d\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _d6\"> </span> 4<span class=\"_ _1\"></span>08 8<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>8 <span class=\"_ _d6\"> </span> 40<span class=\"_ _1\"></span>8 89<span class=\"_ _1\"></span>8 202<span class=\"_ _1\"></span>1Non curr<span class=\"_ _4\"></span>ent financial<span class=\"_ _4\"></span> assets:Sha<span class=\"_ _1\"></span>res avail<span class=\"_ _1\"></span>abl<span class=\"_ _1\"></span>e for sa<span class=\"_ _1\"></span>le<span class=\"_ _208\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Othe<span class=\"_ _1\"></span>r receivable<span class=\"_ _1\"></span>s<span class=\"_ _23\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Financial<span class=\"_ _4\"></span> current<span class=\"_ _4\"></span> assets:T<span class=\"_ _4\"></span>rade receivabl<span class=\"_ _1\"></span>es<span class=\"_ _209\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _119\"> </span> 13<span class=\"_ _1\"></span>4 7<span class=\"_ _4\"></span>49 <span class=\"_ _119\"> </span> 13<span class=\"_ _1\"></span>4 7<span class=\"_ _4\"></span>49 Other current r<span class=\"_ _4\"></span>eceivables<span class=\"_ _1a5\"> </span> - <span class=\"_ _d7\"> </span> - <span class=\"_ _18a\"> </span> 13 9<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 <span class=\"_ _18a\"> </span> 13 9<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 Acquired, non-invoic<span class=\"_ _4\"></span>ed produc<span class=\"_ _1\"></span>tion<span class=\"_ _20e\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _3a\"> </span> 2<span class=\"_ _1\"></span>0 15<span class=\"_ _1\"></span>3 <span class=\"_ _3a\"> </span> 20 1<span class=\"_ _1\"></span>53 1)Derivatives 10 49<span class=\"_ _1\"></span>1 <span class=\"_ _170\"> </span> 1 014 <span class=\"_ _145\"> </span> 11 5<span class=\"_ _1\"></span>05 Prepa<span class=\"_ _4\"></span>yment t<span class=\"_ _4\"></span>o suppl<span class=\"_ _4\"></span>iers<span class=\"_ _20b\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Cash and cash<span class=\"_ _4\"></span> equival<span class=\"_ _4\"></span>ents<span class=\"_ _20c\"> </span> - <span class=\"_ _19f\"> </span>-<span class=\"_ _e3\"> </span> 17<span class=\"_ _4\"></span>4 501 <span class=\"_ _11\"> </span> 17<span class=\"_ _5\"></span>4 5<span class=\"_ _1\"></span>01 T<span class=\"_ _5\"></span>otal financial<span class=\"_ _4\"></span> assets<span class=\"_ _20f\"> </span> 10 49<span class=\"_ _1\"></span>1 <span class=\"_ _53\"> </span> 1 014 <span class=\"_ _49\"> </span> 343 3<span class=\"_ _1\"></span>09 <span class=\"_ _4c\"> </span> 35<span class=\"_ _1\"></span>4 814 1)  <span class=\"_ _45\"></span>Fair val<span class=\"_ _1\"></span>ue of f<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>cial l<span class=\"_ _1\"></span>iab<span class=\"_ _1\"></span>iliti<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>: Th<span class=\"_ _1\"></span>e Gro<span class=\"_ _1\"></span>up<span class=\"_ _1\"></span>\u2019s deriv<span class=\"_ _1\"></span>ative<span class=\"_ _1\"></span>s con<span class=\"_ _1\"></span>sis<span class=\"_ _1\"></span>t of for<span class=\"_ _1\"></span>wa<span class=\"_ _1\"></span>rd cu<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>y con<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. Fair va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e of for<span class=\"_ _1\"></span>wa<span class=\"_ _1\"></span>rd cu<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>y con<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s is de<span class=\"_ _1\"></span>term<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>ed by uti<span class=\"_ _1\"></span>lizin<span class=\"_ _1\"></span>g ma<span class=\"_ _1\"></span>rket<span class=\"_ _4\"></span>-to-<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>rket rate o<span class=\"_ _1\"></span>n the b<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce-<span class=\"_ _1\"></span>she<span class=\"_ _1\"></span>et d<span class=\"_ _1\"></span>ate as s<span class=\"_ _1\"></span>tate<span class=\"_ _1\"></span>d by the G<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>up\u2019s ba<span class=\"_ _1\"></span>nk<span class=\"_ _1\"></span>. Fair va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e rela<span class=\"_ _1\"></span>ting to n<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>-cur<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span>t de<span class=\"_ _1\"></span>bt is con<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>der<span class=\"_ _1\"></span>ed a<span class=\"_ _1\"></span>pp<span class=\"_ _1\"></span>roxima<span class=\"_ _1\"></span>tely e<span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>al to ca<span class=\"_ _1\"></span>rr<span class=\"_ _1\"></span>y<span class=\"_ _1\"></span>ing v<span class=\"_ _1\"></span>alu<span class=\"_ _1\"></span>e, a<span class=\"_ _1\"></span>s lo<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>s are g<span class=\"_ _1\"></span>iven at m<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ket term<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d wit<span class=\"_ _1\"></span>h a flo<span class=\"_ _1\"></span>atin<span class=\"_ _1\"></span>g rate<span class=\"_ _1\"></span>.Fina<span class=\"_ _1\"></span>ncial de<span class=\"_ _1\"></span>rivative Fina<span class=\"_ _1\"></span>ncial de<span class=\"_ _1\"></span>rivative contr<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s not d<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span>d for<span class=\"_ _1\"></span> contract<span class=\"_ _1\"></span>s designated Loans<span class=\"_ _4\"></span> and Classif<span class=\"_ _1\"></span>ication of financial liabilities:hedging / i<span class=\"_ _4\"></span>neffective<span class=\"_ _4\"></span> hedgesfor hedgingrecei<span class=\"_ _4\"></span>vables<span class=\"_ _e6\"> </span><span class=\"ls53 ws55\">T<span class=\"_ _5\"></span>otal</span>202<span class=\"_ _1\"></span>2Non<span class=\"_ _1\"></span>-curre<span class=\"_ _1\"></span>nt financial liab<span class=\"_ _1\"></span>ilitiesInt<span class=\"_ _4\"></span>erest<span class=\"_ _4\"></span>-beari<span class=\"_ _4\"></span>ng non-curr<span class=\"_ _4\"></span>ent debt<span class=\"_ _1c6\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _34\"> </span> <span class=\"_ _174\"> </span>-   Current finan<span class=\"_ _1\"></span>cial liabilitiesFirst y<span class=\"_ _4\"></span>ear instalment<span class=\"_ _4\"></span> of non<span class=\"_ _4\"></span>-current<span class=\"_ _4\"></span> debt<span class=\"_ _210\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _b\"> </span> - Interes<span class=\"_ _1\"></span>t<span class=\"_ _4\"></span>-bea<span class=\"_ _1\"></span>ring cur<span class=\"_ _1\"></span>rent liabil<span class=\"_ _1\"></span>ities<span class=\"_ _211\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _b\"> </span> - Prepa<span class=\"_ _4\"></span>yments from cust<span class=\"_ _4\"></span>omers<span class=\"_ _212\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _d2\"> </span> 42 418 <span class=\"_ _11d\"> </span> 42 4<span class=\"_ _4\"></span>18 1)Derivatives  7 17<span class=\"_ _1\"></span>1 <span class=\"_ _167\"> </span> 27 <span class=\"_ _be\"> </span> - <span class=\"_ _fe\"> </span> 7 1<span class=\"_ _1\"></span>98 Account<span class=\"_ _1\"></span>s payab<span class=\"_ _1\"></span>le an<span class=\"_ _1\"></span>d othe<span class=\"_ _1\"></span>r shor<span class=\"_ _1\"></span>t-<span class=\"_ _4\"></span>term lia<span class=\"_ _1\"></span>bilitie<span class=\"_ _1\"></span>s<span class=\"_ _213\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _d3\"> </span> 1<span class=\"_ _1\"></span>01 8<span class=\"_ _1\"></span>40 <span class=\"_ _214\"> </span> 101 8<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>0 T<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>tal fin<span class=\"_ _1\"></span>ancial liabilities<span class=\"_ _215\"> </span> 7 171 <span class=\"_ _167\"> </span> 27 <span class=\"_ _16\"> </span> 14<span class=\"_ _1\"></span>4 2<span class=\"_ _1\"></span>59 <span class=\"_ _d\"> </span> 15<span class=\"_ _1\"></span>1 457 202<span class=\"_ _1\"></span>1Non<span class=\"_ _1\"></span>-curre<span class=\"_ _1\"></span>nt financial liab<span class=\"_ _1\"></span>ilitiesInt<span class=\"_ _4\"></span>erest<span class=\"_ _4\"></span>-beari<span class=\"_ _4\"></span>ng non-curr<span class=\"_ _4\"></span>ent debt<span class=\"_ _1c6\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _34\"> </span> <span class=\"_ _174\"> </span>-   Current finan<span class=\"_ _1\"></span>cial liabilitiesFirst y<span class=\"_ _4\"></span>ear instalment<span class=\"_ _4\"></span> of non<span class=\"_ _4\"></span>-current<span class=\"_ _4\"></span> debt<span class=\"_ _210\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _b\"> </span> - Interes<span class=\"_ _1\"></span>t<span class=\"_ _4\"></span>-bea<span class=\"_ _1\"></span>ring cur<span class=\"_ _1\"></span>rent liabil<span class=\"_ _1\"></span>ities<span class=\"_ _211\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _b\"> </span> - Prepa<span class=\"_ _4\"></span>yments from cust<span class=\"_ _4\"></span>omers<span class=\"_ _212\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _e6\"> </span> 29 45<span class=\"_ _1\"></span>6 <span class=\"_ _74\"> </span> 29 45<span class=\"_ _1\"></span>6 1)Derivatives  3 7<span class=\"_ _1\"></span>10 <span class=\"_ _216\"> </span> 261 <span class=\"_ _be\"> </span> - <span class=\"_ _122\"> </span> 3 97<span class=\"_ _1\"></span>1 Account<span class=\"_ _1\"></span>s payab<span class=\"_ _1\"></span>le an<span class=\"_ _1\"></span>d othe<span class=\"_ _1\"></span>r shor<span class=\"_ _1\"></span>t-<span class=\"_ _4\"></span>term lia<span class=\"_ _1\"></span>bilitie<span class=\"_ _1\"></span>s<span class=\"_ _213\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _4f\"> </span> 95 2<span class=\"_ _1\"></span>59 <span class=\"_ _100\"> </span> 95 2<span class=\"_ _1\"></span>59 T<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>tal fin<span class=\"_ _1\"></span>ancial liabilities<span class=\"_ _217\"> </span> 3 7<span class=\"_ _1\"></span>10 <span class=\"_ _53\"> </span> 261 <span class=\"_ _106\"> </span> 124 71<span class=\"_ _1\"></span>5 <span class=\"_ _218\"> </span> 128 6<span class=\"_ _1\"></span>87 1)  <span class=\"_ _45\"></span>Fair val<span class=\"_ _1\"></span>ue of f<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>cial l<span class=\"_ _1\"></span>iab<span class=\"_ _1\"></span>iliti<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>: Th<span class=\"_ _1\"></span>e Gro<span class=\"_ _1\"></span>up<span class=\"_ _1\"></span>\u2019s deriv<span class=\"_ _1\"></span>ative<span class=\"_ _1\"></span>s con<span class=\"_ _1\"></span>sis<span class=\"_ _1\"></span>t of for<span class=\"_ _1\"></span>wa<span class=\"_ _1\"></span>rd cu<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>y con<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. Fair va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e of for<span class=\"_ _1\"></span>wa<span class=\"_ _1\"></span>rd cu<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>y con<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s is de<span class=\"_ _1\"></span>term<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>ed by uti<span class=\"_ _1\"></span>lizin<span class=\"_ _1\"></span>g ma<span class=\"_ _1\"></span>rket<span class=\"_ _4\"></span>-to-<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>rket rate o<span class=\"_ _1\"></span>n the b<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce-<span class=\"_ _1\"></span>she<span class=\"_ _1\"></span>et d<span class=\"_ _1\"></span>ate as s<span class=\"_ _1\"></span>tate<span class=\"_ _1\"></span>d by the G<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>up\u2019s ba<span class=\"_ _1\"></span>nk<span class=\"_ _1\"></span>. Fair va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e rela<span class=\"_ _1\"></span>ting to n<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>-cur<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span>t de<span class=\"_ _1\"></span>bt is con<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>der<span class=\"_ _1\"></span>ed a<span class=\"_ _1\"></span>pp<span class=\"_ _1\"></span>roxima<span class=\"_ _1\"></span>tely e<span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>al to ca<span class=\"_ _1\"></span>rr<span class=\"_ _1\"></span>y<span class=\"_ _1\"></span>ing v<span class=\"_ _1\"></span>alu<span class=\"_ _1\"></span>e, a<span class=\"_ _1\"></span>s lo<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>s are g<span class=\"_ _1\"></span>iven at m<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ket term<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d wit<span class=\"_ _1\"></span>h a flo<span class=\"_ _1\"></span>atin<span class=\"_ _1\"></span>g rate<span class=\"_ _1\"></span>.The G<span class=\"_ _1\"></span>roup use<span class=\"_ _1\"></span>s the following hierarchy for determining a<span class=\"_ _1\"></span>nd disclosing th<span class=\"_ _1\"></span>e fair valu<span class=\"_ _1\"></span>e of finan<span class=\"_ _1\"></span>cial ins<span class=\"_ _1\"></span>trume<span class=\"_ _1\"></span>nts by valua<span class=\"_ _4\"></span>tion<span class=\"_ _4\"></span> techni<span class=\"_ _4\"></span>que:\u2022 <span class=\"_ _44\"> </span>Lev<span class=\"_ _4\"></span>el 1: Q<span class=\"_ _1\"></span>uoted (<span class=\"_ _5\"></span>u<span class=\"_ _1\"></span>nadju<span class=\"_ _1\"></span>sted) prices i<span class=\"_ _1\"></span>n ac<span class=\"_ _1\"></span>tive marke<span class=\"_ _4\"></span>t<span class=\"_ _1\"></span>s for identica<span class=\"_ _1\"></span>l ass<span class=\"_ _1\"></span>ets or liab<span class=\"_ _1\"></span>ilities\u2022 <span class=\"_ _44\"> </span>Lev<span class=\"_ _4\"></span>el 2: Oth<span class=\"_ _1\"></span>er techniq<span class=\"_ _1\"></span>ues for whic<span class=\"_ _1\"></span>h all input<span class=\"_ _1\"></span>s which have a significa<span class=\"_ _1\"></span>nt effe<span class=\"_ _1\"></span>ct o<span class=\"_ _1\"></span>n the recorded f<span class=\"_ _1\"></span>air value a<span class=\"_ _1\"></span>re obser<span class=\"_ _1\"></span>vab<span class=\"_ _1\"></span>le, eithe<span class=\"_ _1\"></span>r direc<span class=\"_ _1\"></span>tly or indirec<span class=\"_ _1\"></span>tly\u2022 <span class=\"_ _44\"> </span>Lev<span class=\"_ _4\"></span>el 3: T<span class=\"_ _5\"></span>e<span class=\"_ _1\"></span>chniq<span class=\"_ _1\"></span>ues which u<span class=\"_ _1\"></span>se inpu<span class=\"_ _1\"></span>ts which h<span class=\"_ _1\"></span>av<span class=\"_ _4\"></span>e a signific<span class=\"_ _1\"></span>ant ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>t on the re<span class=\"_ _1\"></span>corded fair va<span class=\"_ _1\"></span>lue that are not based on ob<span class=\"_ _4\"></span>servable mark<span class=\"_ _4\"></span>et da<span class=\"_ _4\"></span>ta.202<span class=\"_ _1\"></span>2<span class=\"_ _219\"> </span>202<span class=\"_ _1\"></span>1Ov<span class=\"_ _4\"></span>erall<span class=\"_ _e7\"> </span><span class=\"ls81 ws26\">L<span class=\"_ _1\"></span>evel<span class=\"_ _1\"></span> 1<span class=\"_ _21a\"> </span>Leve<span class=\"_ _1\"></span>l 2<span class=\"_ _21a\"> </span>L<span class=\"_ _1\"></span>evel<span class=\"_ _1\"></span> 3<span class=\"_ _122\"> </span></span>Ov<span class=\"_ _4\"></span>erall<span class=\"_ _e7\"> </span>Leve<span class=\"_ _1\"></span>l 1<span class=\"_ _21a\"> </span>L<span class=\"_ _1\"></span>eve<span class=\"_ _1\"></span>l 2<span class=\"_ _21a\"> </span>Le<span class=\"_ _1\"></span>vel<span class=\"_ _1\"></span> 3As<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>ts m<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>red a<span class=\"_ _1\"></span>t fa<span class=\"_ _1\"></span>ir va<span class=\"_ _1\"></span>lueForeig<span class=\"_ _1\"></span>n exchang<span class=\"_ _1\"></span>e contra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts - h<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span>ging<span class=\"_ _162\"> </span> - <span class=\"_ _1b\"> </span> - <span class=\"_ _18e\"> </span> - <span class=\"_ _10c\"> </span> - <span class=\"_ _3d\"> </span> 1 014 <span class=\"_ _18e\"> </span> - <span class=\"_ _16\"> </span> 1 014 <span class=\"_ _18e\"> </span> - Forei<span class=\"_ _4\"></span>gn ex<span class=\"_ _4\"></span>change c<span class=\"_ _4\"></span>ontracts - non-hedging<span class=\"_ _28\"> </span> - <span class=\"_ _12a\"> </span> - <span class=\"_ _18e\"> </span> - <span class=\"_ _10c\"> </span> - <span class=\"_ _e1\"> </span> 10 491 <span class=\"_ _18e\"> </span> - <span class=\"_ _11e\"> </span> 1<span class=\"_ _1\"></span>0 491 <span class=\"_ _18e\"> </span> - Lia<span class=\"_ _1\"></span>bil<span class=\"_ _1\"></span>iti<span class=\"_ _1\"></span>es m<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>sur<span class=\"_ _1\"></span>ed at f<span class=\"_ _1\"></span>ai<span class=\"_ _1\"></span>r val<span class=\"_ _1\"></span>ueForeig<span class=\"_ _1\"></span>n exchang<span class=\"_ _1\"></span>e contra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts - h<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span>ging<span class=\"_ _17a\"> </span> 27 <span class=\"_ _1b\"> </span> - <span class=\"_ _3b\"> </span> 27 <span class=\"_ _10c\"> </span> - <span class=\"_ _2f\"> </span> 27 <span class=\"_ _18e\"> </span> - <span class=\"_ _10d\"> </span> 27 <span class=\"_ _18e\"> </span> - Forei<span class=\"_ _4\"></span>gn ex<span class=\"_ _4\"></span>change c<span class=\"_ _4\"></span>ontracts - non-hedging<span class=\"_ _dc\"> </span> 7 17<span class=\"_ _1\"></span>1 <span class=\"_ _1b\"> </span> - <span class=\"_ _12e\"> </span> 7 17<span class=\"_ _1\"></span>1 <span class=\"_ _10c\"> </span> - <span class=\"_ _dc\"> </span> 7 171 <span class=\"_ _18e\"> </span> - <span class=\"_ _d3\"> </span> 7 17<span class=\"_ _1\"></span>1 <span class=\"_ _10c\"> </span> - Not<span class=\"_ _4\"></span>e 20 <span class=\"_ _4\"></span>Business c<span class=\"_ _4\"></span>ombination <span class=\"_ _4\"></span><span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00Ac<span class=\"_ _4\"></span>quisit<span class=\"_ _4\"></span>ion and div<span class=\"_ _4\"></span>estments in 2022There have been n<span class=\"_ _1\"></span>o acquisitions or d<span class=\"_ _1\"></span>ivestment<span class=\"_ _1\"></span>s in 202<span class=\"_ _1\"></span>2. NEKKAR SK<span class=\"_ _1\"></span>YW<span class=\"_ _4\"></span>ALKER ONSHOR<span class=\"_ _4\"></span>E ASNek<span class=\"_ _1\"></span>kar Sk<span class=\"_ _1\"></span>yWalker Onshore A<span class=\"_ _1\"></span>S was incorp<span class=\"_ _1\"></span>orated by Nekkar A<span class=\"_ _1\"></span>SA in May 2022<span class=\"_ _1\"></span>. Th<span class=\"_ _1\"></span>e company will own and fur<span class=\"_ _1\"></span>the<span class=\"_ _1\"></span>r develop the technolo<span class=\"_ _1\"></span>gy related to Sky<span class=\"_ _1\"></span>walker<span class=\"_ _4\"></span>.Ac<span class=\"_ _4\"></span>quisit<span class=\"_ _4\"></span>ion and div<span class=\"_ _4\"></span>estments in 2021There have been n<span class=\"_ _1\"></span>o acquisitions or d<span class=\"_ _1\"></span>ivestment<span class=\"_ _1\"></span>s in 2021<span class=\"_ _1\"></span>.Not<span class=\"_ _4\"></span>e 21 <span class=\"_ _4\"></span> Non c<span class=\"_ _4\"></span>ontr<span class=\"_ _4\"></span>olling <span class=\"_ _4\"></span>int<span class=\"_ _4\"></span>erest <span class=\"_ _4\"></span>(NCI<span class=\"_ _4\"></span>) <span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00The following tabl<span class=\"_ _1\"></span>e summa<span class=\"_ _1\"></span>rizes the information relating to Nekkar A<span class=\"_ _1\"></span>SA<span class=\"_ _4\"></span>\u2019<span class=\"_ _4\"></span>s subsidiarie<span class=\"_ _1\"></span>s that has material no<span class=\"_ _1\"></span>n controlling int<span class=\"_ _4\"></span>eres<span class=\"_ _1\"></span>t, before intra group e<span class=\"_ _1\"></span>liminations<span class=\"_ _1\"></span>. No<span class=\"_ _1\"></span>n-cur<span class=\"_ _1\"></span>rent ass<span class=\"_ _1\"></span>ets inclu<span class=\"_ _1\"></span>des g<span class=\"_ _1\"></span>oodwill an<span class=\"_ _1\"></span>d technolo<span class=\"_ _1\"></span>gy ass<span class=\"_ _1\"></span>ets arisin<span class=\"_ _1\"></span>g from the PPA, totalt amo<span class=\"_ _1\"></span>unt of MN<span class=\"_ _1\"></span>OK 1<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>.7<span class=\"_ _5\"></span>.202<span class=\"_ _1\"></span>1<span class=\"_ _13f\"> </span>2022Num<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r pre<span class=\"_ _1\"></span>sente<span class=\"_ _1\"></span>d on 1<span class=\"_ _1\"></span>00<span class=\"_ _1\"></span>% ba<span class=\"_ _1\"></span>sis<span class=\"_ _172\"> </span>Intellilif<span class=\"_ _1\"></span>t AS<span class=\"_ _88\"> </span>T<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>tal<span class=\"_ _d2\"> </span><span class=\"ls1d ws1c\">Intellilift AS<span class=\"_ _88\"> </span></span>T<span class=\"_ _5\"></span>otNon c<span class=\"_ _1\"></span>urre<span class=\"_ _1\"></span>nt as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s<span class=\"_ _215\"> </span> 33 17<span class=\"_ _1\"></span>2 <span class=\"_ _24\"> </span> 3<span class=\"_ _1\"></span>3 172 <span class=\"_ _dd\"> </span> 37 87<span class=\"_ _1\"></span>1 <span class=\"_ _22\"> </span> 3<span class=\"_ _1\"></span>7 8Curre<span class=\"_ _1\"></span>nt as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>, excludin<span class=\"_ _1\"></span>g ca<span class=\"_ _1\"></span>sh<span class=\"_ _21b\"> </span> 12 875 <span class=\"_ _24\"> </span> 12 875 <span class=\"_ _96\"> </span> 8 422 <span class=\"_ _8e\"> </span> 8 4Cash and cash<span class=\"_ _4\"></span> equiva<span class=\"_ _4\"></span>lents<span class=\"_ _20f\"> </span> 4 96<span class=\"_ _1\"></span>4 <span class=\"_ _80\"> </span> 4 96<span class=\"_ _1\"></span>4 <span class=\"_ _ce\"> </span> 6 593 <span class=\"_ _8e\"> </span> 6 59Non cu<span class=\"_ _1\"></span>rrent liabilitie<span class=\"_ _1\"></span>s<span class=\"_ _b0\"> </span> -<span class=\"_ _4\"></span>1 024 <span class=\"_ _dd\"> </span> -1 0<span class=\"_ _4\"></span>24 <span class=\"_ _88\"> </span> -951 <span class=\"_ _a6\"> </span> -9Current lia<span class=\"_ _1\"></span>bilities<span class=\"_ _fb\"> </span> -<span class=\"_ _4\"></span>1<span class=\"_ _1\"></span>0 649 <span class=\"_ _12a\"> </span> -10 649 <span class=\"_ _d5\"> </span> -<span class=\"_ _4\"></span>10 93<span class=\"_ _1\"></span>3 <span class=\"_ _37\"> </span> -10 93Net a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s<span class=\"_ _21c\"> </span> 39 33<span class=\"_ _1\"></span>8 <span class=\"_ _33\"> </span> 39 33<span class=\"_ _1\"></span>8 <span class=\"_ _dd\"> </span> 41 001 <span class=\"_ _22\"> </span> 41 0Re<span class=\"_ _4\"></span>venue<span class=\"_ _21d\"> </span> 41 788 <span class=\"_ _d1\"> </span> 41 78<span class=\"_ _1\"></span>8 <span class=\"_ _33\"> </span> 2<span class=\"_ _1\"></span>2 63<span class=\"_ _1\"></span>4 <span class=\"_ _31\"> </span> 2<span class=\"_ _1\"></span>2 63Profit af<span class=\"_ _2\"></span>ter tax<span class=\"_ _21e\"> </span> 2 85<span class=\"_ _1\"></span>1 <span class=\"_ _82\"> </span> 2 851 <span class=\"_ _82\"> </span> 1 6<span class=\"_ _1\"></span>63 <span class=\"_ _1f\"> </span> 1 66Other c<span class=\"_ _4\"></span>omprehensiv<span class=\"_ _4\"></span>e inc<span class=\"_ _4\"></span>ome (<span class=\"_ _4\"></span>OCI<span class=\"_ _4\"></span>)<span class=\"_ _21f\"> </span> <span class=\"_ _174\"> </span>-   <span class=\"_ _1d2\"> </span> <span class=\"_ _174\"> </span>-   <span class=\"_ _51\"> </span> <span class=\"_ _127\"> </span>-   <span class=\"_ _1d2\"> </span>T<span class=\"_ _5\"></span>otal compr<span class=\"_ _4\"></span>ehensiv<span class=\"_ _4\"></span>e inc<span class=\"_ _4\"></span>ome<span class=\"_ _220\"> </span> 2 85<span class=\"_ _1\"></span>1 <span class=\"_ _82\"> </span> 2 851 <span class=\"_ _82\"> </span> 1 6<span class=\"_ _1\"></span>63 <span class=\"_ _1f\"> </span> 1 66NCI perc<span class=\"_ _4\"></span>entage<span class=\"_ _12\"> </span>49%<span class=\"_ _98\"> </span>49%<span class=\"_ _8a\"> </span>49%<span class=\"_ _98\"> </span>49Net a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s at<span class=\"_ _1\"></span>trib<span class=\"_ _1\"></span>uta<span class=\"_ _1\"></span>ble to N<span class=\"_ _1\"></span>CI<span class=\"_ _221\"> </span> 19 276 <span class=\"_ _28\"> </span> 1<span class=\"_ _1\"></span>9 276 <span class=\"_ _37\"> </span> 20 09<span class=\"_ _1\"></span>0 <span class=\"_ _de\"> </span> 20 0<span class=\"_ _1\"></span>9Profit af<span class=\"_ _2\"></span>ter tax a<span class=\"_ _1\"></span>lloc<span class=\"_ _1\"></span>ated to NC<span class=\"_ _1\"></span>I<span class=\"_ _17f\"> </span> 1 397 <span class=\"_ _121\"> </span> 1 397 <span class=\"_ _bc\"> </span> 8<span class=\"_ _1\"></span>15 <span class=\"_ _8a\"> </span> 8OCI a<span class=\"_ _1\"></span>lloc<span class=\"_ _1\"></span>ated to NC<span class=\"_ _1\"></span>I<span class=\"_ _32\"> </span> <span class=\"_ _127\"> </span>-   <span class=\"_ _1d2\"> </span> <span class=\"_ _174\"> </span>-   <span class=\"_ _51\"> </span> <span class=\"_ _174\"> </span>-   <span class=\"_ _1d2\"> </span>Not<span class=\"_ _4\"></span>e 22 C<span class=\"_ _4\"></span>ontingen<span class=\"_ _4\"></span>t liabi<span class=\"_ _4\"></span>liti<span class=\"_ _4\"></span>es / Mat<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>ial disput<span class=\"_ _4\"></span>esRegular claimsS<span class=\"_ _4\"></span>yncrol<span class=\"_ _4\"></span>if<span class=\"_ _1\"></span>t project claimRegula<span class=\"_ _1\"></span>r claims are ma<span class=\"_ _1\"></span>de agai<span class=\"_ _1\"></span>nst the G<span class=\"_ _1\"></span>roup as a S<span class=\"_ _4\"></span>yncrolif<span class=\"_ _1\"></span>t ha<span class=\"_ _1\"></span>s finalized and d<span class=\"_ _1\"></span>elivered a shiplif<span class=\"_ _1\"></span>t an<span class=\"_ _1\"></span>d result of its ordin<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>y ope<span class=\"_ _1\"></span>rations<span class=\"_ _1\"></span>. The<span class=\"_ _1\"></span>se claims are trans<span class=\"_ _1\"></span>fer system to a shipyard in South Am<span class=\"_ _1\"></span>erica in par<span class=\"_ _1\"></span>t of ordina<span class=\"_ _1\"></span>ry b<span class=\"_ _1\"></span>usine<span class=\"_ _1\"></span>ss an<span class=\"_ _1\"></span>d are gen<span class=\"_ _1\"></span>erally covered Jun<span class=\"_ _1\"></span>e 2022<span class=\"_ _1\"></span>. Th<span class=\"_ _1\"></span>e final 1<span class=\"_ _1\"></span>0 % mile<span class=\"_ _1\"></span>stone invoice (MNOK by<span class=\"_ _4\"></span> pro<span class=\"_ _4\"></span>visi<span class=\"_ _4\"></span>ons for<span class=\"_ _4\"></span> guarant<span class=\"_ _4\"></span>ee co<span class=\"_ _4\"></span>sts and cont<span class=\"_ _4\"></span>ingenci<span class=\"_ _4\"></span>es 13.<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>) has not be<span class=\"_ _1\"></span>en pa<span class=\"_ _1\"></span>id by the customer, as the in ongoin<span class=\"_ _1\"></span>g projec<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>. N<span class=\"_ _1\"></span>ekkar is of the o<span class=\"_ _1\"></span>pinion that custome<span class=\"_ _1\"></span>r claim a projec<span class=\"_ _1\"></span>t de<span class=\"_ _1\"></span>lay<span class=\"_ _4\"></span>. S<span class=\"_ _4\"></span>yncrolift h<span class=\"_ _1\"></span>as mad<span class=\"_ _1\"></span>e recognized provisions will co<span class=\"_ _4\"></span>ver regular claim<span class=\"_ _1\"></span>s arising no provision in relation to this claim as no contrac<span class=\"_ _1\"></span>tual as par<span class=\"_ _1\"></span>t of ordin<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>y busin<span class=\"_ _1\"></span>ess<span class=\"_ _1\"></span>.right to hold back th<span class=\"_ _1\"></span>e payment ha<span class=\"_ _1\"></span>s been fo<span class=\"_ _1\"></span>und<span class=\"_ _1\"></span>, and the payment is s<span class=\"_ _1\"></span>till expec<span class=\"_ _1\"></span>ted to be received. Not<span class=\"_ _4\"></span>e 23 Subsequent <span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>ents E<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>ents regarding Nekkar are as follo<span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>s:On 23 March<span class=\"_ _4\"></span> 2023, Nekkar announc<span class=\"_ _4\"></span>ed a Inteliwell, the joint venture between Ne<span class=\"_ _1\"></span>kkar<span class=\"_ _1\"></span>\u2019s streng<span class=\"_ _4\"></span>thening<span class=\"_ _4\"></span> of i<span class=\"_ _4\"></span>ts presence<span class=\"_ _4\"></span> wit<span class=\"_ _4\"></span>hin rene<span class=\"_ _4\"></span>wables<span class=\"_ _4\"></span> and subs<span class=\"_ _4\"></span>idiary<span class=\"_ _4\"></span>, In<span class=\"_ _4\"></span>tel<span class=\"_ _4\"></span>lili<span class=\"_ _4\"></span>f<span class=\"_ _1\"></span>t AS and T<span class=\"_ _5\"></span>ransocean<span class=\"_ _4\"></span> and Viasat<span class=\"_ _4\"></span> aquacult<span class=\"_ _4\"></span>ure t<span class=\"_ _4\"></span>hrough<span class=\"_ _4\"></span> onboarding<span class=\"_ _4\"></span> a 9 person st<span class=\"_ _4\"></span>rong secure<span class=\"_ _1\"></span>d its f<span class=\"_ _1\"></span>irst rig s<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vices contrac<span class=\"_ _1\"></span>t on 16 Fe<span class=\"_ _1\"></span>brua<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y engin<span class=\"_ _1\"></span>eering tea<span class=\"_ _1\"></span>m from T<span class=\"_ _4\"></span>echano. This wa<span class=\"_ _1\"></span>s done 2023<span class=\"_ _1\"></span>. An un<span class=\"_ _1\"></span>disclose<span class=\"_ _1\"></span>d major rig o<span class=\"_ _1\"></span>perator<span class=\"_ _4\"></span>, has through pa<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ticipation in a share issu<span class=\"_ _1\"></span>e secu<span class=\"_ _1\"></span>ring Ne<span class=\"_ _1\"></span>kkar contracted the J<span class=\"_ _1\"></span>V to equip an<span class=\"_ _1\"></span>d utiliz<span class=\"_ _4\"></span>e its p<span class=\"_ _1\"></span>roprier<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y a 90,1 % ownership i<span class=\"_ _1\"></span>n Nek<span class=\"_ _1\"></span>kar Of<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>shore T<span class=\"_ _4\"></span>echnolo<span class=\"_ _1\"></span>gies InteliW<span class=\"_ _4\"></span>ell sof<span class=\"_ _1\"></span>twa<span class=\"_ _1\"></span>re on a drilling rig. Th<span class=\"_ _1\"></span>e rig will be AS<span class=\"_ _1\"></span>. Th<span class=\"_ _1\"></span>e add-<span class=\"_ _1\"></span>on bu<span class=\"_ _1\"></span>sines<span class=\"_ _1\"></span>s will combine N<span class=\"_ _1\"></span>ekkar<span class=\"_ _1\"></span>\u2019s equip<span class=\"_ _1\"></span>ped with the InteliAutomate-solution<span class=\"_ _1\"></span>, which unique in-<span class=\"_ _1\"></span>house a<span class=\"_ _1\"></span>utomation, elec<span class=\"_ _1\"></span>trification<span class=\"_ _1\"></span>, and automates and o<span class=\"_ _1\"></span>ptimiz<span class=\"_ _4\"></span>es s<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d building a<span class=\"_ _1\"></span>nd trippin<span class=\"_ _1\"></span>g software c<span class=\"_ _4\"></span>ompet<span class=\"_ _4\"></span>ence,<span class=\"_ _4\"></span> wit<span class=\"_ _4\"></span>h personnel fro<span class=\"_ _4\"></span>m T<span class=\"_ _5\"></span>echano sequences, in<span class=\"_ _4\"></span> order t<span class=\"_ _4\"></span>o reduc<span class=\"_ _4\"></span>e dri<span class=\"_ _4\"></span>lling<span class=\"_ _4\"></span> time and<span class=\"_ _4\"></span> who are spe<span class=\"_ _1\"></span>cialist<span class=\"_ _1\"></span>s in loa<span class=\"_ _1\"></span>d han<span class=\"_ _1\"></span>dling and lif<span class=\"_ _1\"></span>ting costs<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>. Entering the firs<span class=\"_ _1\"></span>t rig is a majo<span class=\"_ _1\"></span>r miles<span class=\"_ _1\"></span>tone an<span class=\"_ _1\"></span>d equipment<span class=\"_ _4\"></span> for t<span class=\"_ _4\"></span>he rene<span class=\"_ _4\"></span>wable, aqu<span class=\"_ _4\"></span>acultur<span class=\"_ _4\"></span>e, o<span class=\"_ _4\"></span>f<span class=\"_ _1\"></span>fshore validation of Inteliwell and is expec<span class=\"_ _1\"></span>ted to open new and ma<span class=\"_ _1\"></span>rine indu<span class=\"_ _1\"></span>stries<span class=\"_ _1\"></span>. <span class=\"ls8 ws1\"> </span>door<span class=\"_ _1\"></span>s in the glob<span class=\"_ _1\"></span>al rig mar<span class=\"_ _1\"></span>ket.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-13-2": {
   "value": "1. Ge<span class=\"_ _1\"></span>neral in<span class=\"_ _4\"></span>formation 1.1 R<span class=\"_ _1\"></span>EP<span class=\"_ _1\"></span>OR<span class=\"_ _1\"></span>TIN<span class=\"_ _1\"></span>G E<span class=\"_ _1\"></span>NTIT<span class=\"_ _2\"></span>YNek<span class=\"_ _1\"></span>kar A<span class=\"_ _1\"></span>SA (\u201cN<span class=\"_ _1\"></span>ekka<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>\u201d) is a pu<span class=\"_ _1\"></span>blic compa<span class=\"_ _1\"></span>ny incorpor<span class=\"_ _1\"></span>ated and domi<span class=\"_ _1\"></span>ciled in No<span class=\"_ _1\"></span>rway<span class=\"_ _4\"></span>. The comp<span class=\"_ _1\"></span>any is listed on the O<span class=\"_ _1\"></span>slo Stock Exchange wh<span class=\"_ _1\"></span>ere the sha<span class=\"_ _1\"></span>res are publicly tra<span class=\"_ _1\"></span>ded<span class=\"_ _1\"></span>. The regis<span class=\"_ _1\"></span>tered hea<span class=\"_ _1\"></span>d of<span class=\"_ _1\"></span>fice is loc<span class=\"_ _1\"></span>ated at And\u00f8<span class=\"_ _1\"></span>y<span class=\"_ _1\"></span>faret 15 in Kris<span class=\"_ _1\"></span>tiansa<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>, Nor<span class=\"_ _1\"></span>way<span class=\"_ _4\"></span>. As p<span class=\"_ _1\"></span>er 3<span class=\"_ _1\"></span>1 Decem<span class=\"_ _1\"></span>ber 202<span class=\"_ _1\"></span>2 Ne<span class=\"_ _1\"></span>kkar ho<span class=\"_ _1\"></span>lds subsidia<span class=\"_ _1\"></span>ries in Nor<span class=\"_ _1\"></span>way<span class=\"_ _4\"></span>, USA and Sing<span class=\"_ _1\"></span>apore. T<span class=\"_ _5\"></span>oday<span class=\"_ _5\"></span>, Nekkar is an<span class=\"_ _4\"></span> industrial<span class=\"_ _4\"></span> techno<span class=\"_ _4\"></span>logy gr<span class=\"_ _4\"></span>oup offerin<span class=\"_ _1\"></span>g impac<span class=\"_ _1\"></span>t technol<span class=\"_ _1\"></span>ogies combin<span class=\"_ _1\"></span>ed with high-end sof<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ware solutions<span class=\"_ _1\"></span>. Th<span class=\"_ _1\"></span>e group combin<span class=\"_ _1\"></span>es 5<span class=\"_ _1\"></span>0 years\u2019 h<span class=\"_ _1\"></span>eritag<span class=\"_ _1\"></span>e from the world<span class=\"_ _1\"></span>\u2019s number on<span class=\"_ _1\"></span>e shiplif<span class=\"_ _1\"></span>t company<span class=\"_ _4\"></span>, S<span class=\"_ _4\"></span>yncrolif<span class=\"_ _1\"></span>t, with new investment<span class=\"_ _1\"></span>s into sustainable<span class=\"_ _4\"></span>, digi<span class=\"_ _4\"></span>talised t<span class=\"_ _4\"></span>echnolog<span class=\"_ _4\"></span>y businesses th<span class=\"_ _4\"></span>at aim to unlock growth within ocean<span class=\"_ _1\"></span>-bas<span class=\"_ _1\"></span>ed ind<span class=\"_ _1\"></span>ustrie<span class=\"_ _1\"></span>s such as<span class=\"_ _4\"></span> offshore energy<span class=\"_ _5\"></span>, rene<span class=\"_ _4\"></span>wables and aqu<span class=\"_ _4\"></span>acultu<span class=\"_ _4\"></span>re.S<span class=\"_ _4\"></span>yncr<span class=\"_ _4\"></span>olift deli<span class=\"_ _4\"></span>vers sy<span class=\"_ _4\"></span>stems, pr<span class=\"_ _4\"></span>oduct<span class=\"_ _1\"></span>s and servic<span class=\"_ _4\"></span>es to<span class=\"_ _4\"></span> yards and n<span class=\"_ _1\"></span>aval base<span class=\"_ _1\"></span>s within three main area<span class=\"_ _1\"></span>s: \u2022 <span class=\"_ _44\"> </span><span class=\"ls35 ws35\">Shipl<span class=\"_ _4\"></span>ift and T<span class=\"_ _5\"></span>ransfer syst<span class=\"_ _4\"></span>ems: The c<span class=\"_ _4\"></span>ompany<span class=\"_ _4\"></span> </span>deliv<span class=\"_ _4\"></span>ers c<span class=\"_ _4\"></span>omplet<span class=\"_ _4\"></span>e tai<span class=\"_ _4\"></span>lored sh<span class=\"_ _4\"></span>iplift and t<span class=\"_ _4\"></span>ransfer syst<span class=\"_ _4\"></span>ems. The offering<span class=\"_ _4\"></span> includes desi<span class=\"_ _4\"></span>gn, engineeri<span class=\"_ _4\"></span>ng, assembly<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span> and installa<span class=\"_ _4\"></span>tion.\u2022 <span class=\"_ _44\"> </span><span class=\"ls35 ws35\">F<span class=\"_ _4\"></span>astDocki<span class=\"_ _4\"></span>ng: Inno<span class=\"_ _4\"></span>va<span class=\"_ _4\"></span>tiv<span class=\"_ _4\"></span>e pr<span class=\"_ _4\"></span>oduct<span class=\"_ _1\"></span>s and solu<span class=\"_ _4\"></span>tions<span class=\"_ _4\"></span> </span>are des<span class=\"_ _4\"></span>igned t<span class=\"_ _4\"></span>o incr<span class=\"_ _4\"></span>ease on-land<span class=\"_ _4\"></span> productiv<span class=\"_ _4\"></span>ity within docking and ship h<span class=\"_ _1\"></span>andling<span class=\"_ _1\"></span>. \u2022 <span class=\"_ _44\"> </span><span class=\"ls35 ws35\">Service and<span class=\"_ _4\"></span> upgrades: S<span class=\"_ _4\"></span>y<span class=\"_ _4\"></span>stemat<span class=\"_ _4\"></span>ic appr<span class=\"_ _4\"></span>oach t<span class=\"_ _4\"></span>o </span>help client<span class=\"_ _1\"></span>s maint<span class=\"_ _1\"></span>ain and im<span class=\"_ _1\"></span>prov<span class=\"_ _4\"></span>e the ca<span class=\"_ _1\"></span>pabilit<span class=\"_ _1\"></span>y and li<span class=\"_ _4\"></span>fespan on s<span class=\"_ _4\"></span>hipli<span class=\"_ _4\"></span>f<span class=\"_ _1\"></span>ts and transf<span class=\"_ _4\"></span>er syst<span class=\"_ _4\"></span>ems, maint<span class=\"_ _4\"></span>enanc<span class=\"_ _4\"></span>e, spare<span class=\"_ _4\"></span> replac<span class=\"_ _4\"></span>ements and upgrades<span class=\"_ _4\"></span> of s<span class=\"_ _4\"></span>mall and l<span class=\"_ _4\"></span>arger c<span class=\"_ _4\"></span>omponents.The Syncrolift b<span class=\"_ _1\"></span>usine<span class=\"_ _1\"></span>ss ha<span class=\"_ _1\"></span>s a global c<span class=\"_ _1\"></span>ustome<span class=\"_ _1\"></span>r base<span class=\"_ _1\"></span>, and it<span class=\"_ _1\"></span>s produ<span class=\"_ _1\"></span>ct of<span class=\"_ _1\"></span>ferin<span class=\"_ _1\"></span>g addre<span class=\"_ _1\"></span>sse<span class=\"_ _1\"></span>s several core oper<span class=\"_ _1\"></span>ations on yards an<span class=\"_ _1\"></span>d naval base<span class=\"_ _1\"></span>s aroun<span class=\"_ _1\"></span>d the world. Th<span class=\"_ _1\"></span>e shiplif<span class=\"_ _1\"></span>t produ<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s simp<span class=\"_ _1\"></span>lifies the d<span class=\"_ _1\"></span>ocking oper<span class=\"_ _1\"></span>ations while the tran<span class=\"_ _1\"></span>sfer sys<span class=\"_ _1\"></span>tems se<span class=\"_ _1\"></span>cure a safe and ef<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>ctive infras<span class=\"_ _1\"></span>truc<span class=\"_ _1\"></span>ture as vesse<span class=\"_ _1\"></span>ls are moved by rails or whe<span class=\"_ _1\"></span>els at the yard<span class=\"_ _1\"></span>, enab<span class=\"_ _1\"></span>ling multiple us<span class=\"_ _1\"></span>e of the shiplif<span class=\"_ _1\"></span>t, a<span class=\"_ _1\"></span>nd imp<span class=\"_ _1\"></span>ro<span class=\"_ _4\"></span>ved yard utilization.Furthe<span class=\"_ _1\"></span>r information of the princip<span class=\"_ _1\"></span>al ac<span class=\"_ _1\"></span>tivities of the group is inclu<span class=\"_ _1\"></span>ded in N<span class=\"_ _1\"></span>ote 1. 1.<span class=\"_ _2\"></span>2 BA<span class=\"_ _1\"></span>SI<span class=\"_ _1\"></span>S OF PR<span class=\"_ _1\"></span>EPAR<span class=\"_ _1\"></span>A<span class=\"_ _4\"></span>TIO<span class=\"_ _1\"></span>NNekkar\u2019<span class=\"_ _4\"></span>s conso<span class=\"_ _4\"></span>lidat<span class=\"_ _4\"></span>ed financ<span class=\"_ _4\"></span>ial stat<span class=\"_ _4\"></span>ements ha<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>e been prepar<span class=\"_ _4\"></span>ed in ac<span class=\"_ _4\"></span>cor<span class=\"_ _4\"></span>dance w<span class=\"_ _4\"></span>ith<span class=\"_ _4\"></span> Int<span class=\"_ _4\"></span>ernat<span class=\"_ _4\"></span>ional Financia<span class=\"_ _1\"></span>l Repor<span class=\"_ _1\"></span>ting Stan<span class=\"_ _1\"></span>dards (IF<span class=\"_ _1\"></span>RS), as ado<span class=\"_ _1\"></span>pted by the E<span class=\"_ _4\"></span>uropean<span class=\"_ _4\"></span> Union. Standar<span class=\"_ _4\"></span>ds and in<span class=\"_ _4\"></span>terpr<span class=\"_ _4\"></span>eta<span class=\"_ _4\"></span>tions ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tive f<span class=\"_ _4\"></span>or an<span class=\"_ _1\"></span>nual p<span class=\"_ _1\"></span>eriod<span class=\"_ _1\"></span>s begin<span class=\"_ _1\"></span>ning on or af<span class=\"_ _1\"></span>ter 1 January 2023 ha<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>e not been<span class=\"_ _4\"></span> applied i<span class=\"_ _4\"></span>n preparin<span class=\"_ _4\"></span>g these c<span class=\"_ _4\"></span>onsolid<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>ed financial<span class=\"_ _4\"></span> stat<span class=\"_ _4\"></span>ements. The conso<span class=\"_ _1\"></span>lidated finan<span class=\"_ _1\"></span>cial st<span class=\"_ _1\"></span>atements of the g<span class=\"_ _1\"></span>roup for t<span class=\"_ _4\"></span>he y<span class=\"_ _4\"></span>ear ended 31 December 2<span class=\"_ _4\"></span>022 wer<span class=\"_ _4\"></span>e appr<span class=\"_ _4\"></span>ov<span class=\"_ _4\"></span>ed by the Board of Direc<span class=\"_ _1\"></span>tors on 27 A<span class=\"_ _1\"></span>pril 202<span class=\"_ _1\"></span>3.The c<span class=\"_ _4\"></span>onsolida<span class=\"_ _4\"></span>ted fi<span class=\"_ _4\"></span>nancial sta<span class=\"_ _4\"></span>temen<span class=\"_ _4\"></span>ts hav<span class=\"_ _4\"></span>e been prepa<span class=\"_ _1\"></span>red on the ba<span class=\"_ _1\"></span>sis of uniform accounting princi<span class=\"_ _4\"></span>ples for<span class=\"_ _4\"></span> simil<span class=\"_ _4\"></span>ar transactio<span class=\"_ _4\"></span>ns and e<span class=\"_ _4\"></span>ven<span class=\"_ _4\"></span>ts under ot<span class=\"_ _4\"></span>herwise simi<span class=\"_ _4\"></span>lar ci<span class=\"_ _4\"></span>rcumstanc<span class=\"_ _4\"></span>es. The consol<span class=\"_ _4\"></span>idat<span class=\"_ _4\"></span>ed financia<span class=\"_ _4\"></span>l stat<span class=\"_ _4\"></span>ements are pr<span class=\"_ _4\"></span>esent<span class=\"_ _4\"></span>ed in NOK. Financial<span class=\"_ _4\"></span> information is pres<span class=\"_ _1\"></span>ented and rou<span class=\"_ _1\"></span>nded to the ne<span class=\"_ _1\"></span>ares<span class=\"_ _1\"></span>t thousands, ex<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ept w<span class=\"_ _4\"></span>ere sta<span class=\"_ _4\"></span>ted o<span class=\"_ _4\"></span>therwise.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-13-3": {
   "value": "1. Ge<span class=\"_ _1\"></span>neral in<span class=\"_ _4\"></span>formation 1.1 R<span class=\"_ _1\"></span>EP<span class=\"_ _1\"></span>OR<span class=\"_ _1\"></span>TIN<span class=\"_ _1\"></span>G E<span class=\"_ _1\"></span>NTIT<span class=\"_ _2\"></span>YNek<span class=\"_ _1\"></span>kar A<span class=\"_ _1\"></span>SA (\u201cN<span class=\"_ _1\"></span>ekka<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>\u201d) is a pu<span class=\"_ _1\"></span>blic compa<span class=\"_ _1\"></span>ny incorpor<span class=\"_ _1\"></span>ated and domi<span class=\"_ _1\"></span>ciled in No<span class=\"_ _1\"></span>rway<span class=\"_ _4\"></span>. The comp<span class=\"_ _1\"></span>any is listed on the O<span class=\"_ _1\"></span>slo Stock Exchange wh<span class=\"_ _1\"></span>ere the sha<span class=\"_ _1\"></span>res are publicly tra<span class=\"_ _1\"></span>ded<span class=\"_ _1\"></span>. The regis<span class=\"_ _1\"></span>tered hea<span class=\"_ _1\"></span>d of<span class=\"_ _1\"></span>fice is loc<span class=\"_ _1\"></span>ated at And\u00f8<span class=\"_ _1\"></span>y<span class=\"_ _1\"></span>faret 15 in Kris<span class=\"_ _1\"></span>tiansa<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>, Nor<span class=\"_ _1\"></span>way<span class=\"_ _4\"></span>. As p<span class=\"_ _1\"></span>er 3<span class=\"_ _1\"></span>1 Decem<span class=\"_ _1\"></span>ber 202<span class=\"_ _1\"></span>2 Ne<span class=\"_ _1\"></span>kkar ho<span class=\"_ _1\"></span>lds subsidia<span class=\"_ _1\"></span>ries in Nor<span class=\"_ _1\"></span>way<span class=\"_ _4\"></span>, USA and Sing<span class=\"_ _1\"></span>apore. T<span class=\"_ _5\"></span>oday<span class=\"_ _5\"></span>, Nekkar is an<span class=\"_ _4\"></span> industrial<span class=\"_ _4\"></span> techno<span class=\"_ _4\"></span>logy gr<span class=\"_ _4\"></span>oup offerin<span class=\"_ _1\"></span>g impac<span class=\"_ _1\"></span>t technol<span class=\"_ _1\"></span>ogies combin<span class=\"_ _1\"></span>ed with high-end sof<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ware solutions<span class=\"_ _1\"></span>. Th<span class=\"_ _1\"></span>e group combin<span class=\"_ _1\"></span>es 5<span class=\"_ _1\"></span>0 years\u2019 h<span class=\"_ _1\"></span>eritag<span class=\"_ _1\"></span>e from the world<span class=\"_ _1\"></span>\u2019s number on<span class=\"_ _1\"></span>e shiplif<span class=\"_ _1\"></span>t company<span class=\"_ _4\"></span>, S<span class=\"_ _4\"></span>yncrolif<span class=\"_ _1\"></span>t, with new investment<span class=\"_ _1\"></span>s into sustainable<span class=\"_ _4\"></span>, digi<span class=\"_ _4\"></span>talised t<span class=\"_ _4\"></span>echnolog<span class=\"_ _4\"></span>y businesses th<span class=\"_ _4\"></span>at aim to unlock growth within ocean<span class=\"_ _1\"></span>-bas<span class=\"_ _1\"></span>ed ind<span class=\"_ _1\"></span>ustrie<span class=\"_ _1\"></span>s such as<span class=\"_ _4\"></span> offshore energy<span class=\"_ _5\"></span>, rene<span class=\"_ _4\"></span>wables and aqu<span class=\"_ _4\"></span>acultu<span class=\"_ _4\"></span>re.S<span class=\"_ _4\"></span>yncr<span class=\"_ _4\"></span>olift deli<span class=\"_ _4\"></span>vers sy<span class=\"_ _4\"></span>stems, pr<span class=\"_ _4\"></span>oduct<span class=\"_ _1\"></span>s and servic<span class=\"_ _4\"></span>es to<span class=\"_ _4\"></span> yards and n<span class=\"_ _1\"></span>aval base<span class=\"_ _1\"></span>s within three main area<span class=\"_ _1\"></span>s: \u2022 <span class=\"_ _44\"> </span><span class=\"ls35 ws35\">Shipl<span class=\"_ _4\"></span>ift and T<span class=\"_ _5\"></span>ransfer syst<span class=\"_ _4\"></span>ems: The c<span class=\"_ _4\"></span>ompany<span class=\"_ _4\"></span> </span>deliv<span class=\"_ _4\"></span>ers c<span class=\"_ _4\"></span>omplet<span class=\"_ _4\"></span>e tai<span class=\"_ _4\"></span>lored sh<span class=\"_ _4\"></span>iplift and t<span class=\"_ _4\"></span>ransfer syst<span class=\"_ _4\"></span>ems. The offering<span class=\"_ _4\"></span> includes desi<span class=\"_ _4\"></span>gn, engineeri<span class=\"_ _4\"></span>ng, assembly<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span> and installa<span class=\"_ _4\"></span>tion.\u2022 <span class=\"_ _44\"> </span><span class=\"ls35 ws35\">F<span class=\"_ _4\"></span>astDocki<span class=\"_ _4\"></span>ng: Inno<span class=\"_ _4\"></span>va<span class=\"_ _4\"></span>tiv<span class=\"_ _4\"></span>e pr<span class=\"_ _4\"></span>oduct<span class=\"_ _1\"></span>s and solu<span class=\"_ _4\"></span>tions<span class=\"_ _4\"></span> </span>are des<span class=\"_ _4\"></span>igned t<span class=\"_ _4\"></span>o incr<span class=\"_ _4\"></span>ease on-land<span class=\"_ _4\"></span> productiv<span class=\"_ _4\"></span>ity within docking and ship h<span class=\"_ _1\"></span>andling<span class=\"_ _1\"></span>. \u2022 <span class=\"_ _44\"> </span><span class=\"ls35 ws35\">Service and<span class=\"_ _4\"></span> upgrades: S<span class=\"_ _4\"></span>y<span class=\"_ _4\"></span>stemat<span class=\"_ _4\"></span>ic appr<span class=\"_ _4\"></span>oach t<span class=\"_ _4\"></span>o </span>help client<span class=\"_ _1\"></span>s maint<span class=\"_ _1\"></span>ain and im<span class=\"_ _1\"></span>prov<span class=\"_ _4\"></span>e the ca<span class=\"_ _1\"></span>pabilit<span class=\"_ _1\"></span>y and li<span class=\"_ _4\"></span>fespan on s<span class=\"_ _4\"></span>hipli<span class=\"_ _4\"></span>f<span class=\"_ _1\"></span>ts and transf<span class=\"_ _4\"></span>er syst<span class=\"_ _4\"></span>ems, maint<span class=\"_ _4\"></span>enanc<span class=\"_ _4\"></span>e, spare<span class=\"_ _4\"></span> replac<span class=\"_ _4\"></span>ements and upgrades<span class=\"_ _4\"></span> of s<span class=\"_ _4\"></span>mall and l<span class=\"_ _4\"></span>arger c<span class=\"_ _4\"></span>omponents.The Syncrolift b<span class=\"_ _1\"></span>usine<span class=\"_ _1\"></span>ss ha<span class=\"_ _1\"></span>s a global c<span class=\"_ _1\"></span>ustome<span class=\"_ _1\"></span>r base<span class=\"_ _1\"></span>, and it<span class=\"_ _1\"></span>s produ<span class=\"_ _1\"></span>ct of<span class=\"_ _1\"></span>ferin<span class=\"_ _1\"></span>g addre<span class=\"_ _1\"></span>sse<span class=\"_ _1\"></span>s several core oper<span class=\"_ _1\"></span>ations on yards an<span class=\"_ _1\"></span>d naval base<span class=\"_ _1\"></span>s aroun<span class=\"_ _1\"></span>d the world. Th<span class=\"_ _1\"></span>e shiplif<span class=\"_ _1\"></span>t produ<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s simp<span class=\"_ _1\"></span>lifies the d<span class=\"_ _1\"></span>ocking oper<span class=\"_ _1\"></span>ations while the tran<span class=\"_ _1\"></span>sfer sys<span class=\"_ _1\"></span>tems se<span class=\"_ _1\"></span>cure a safe and ef<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>ctive infras<span class=\"_ _1\"></span>truc<span class=\"_ _1\"></span>ture as vesse<span class=\"_ _1\"></span>ls are moved by rails or whe<span class=\"_ _1\"></span>els at the yard<span class=\"_ _1\"></span>, enab<span class=\"_ _1\"></span>ling multiple us<span class=\"_ _1\"></span>e of the shiplif<span class=\"_ _1\"></span>t, a<span class=\"_ _1\"></span>nd imp<span class=\"_ _1\"></span>ro<span class=\"_ _4\"></span>ved yard utilization.Furthe<span class=\"_ _1\"></span>r information of the princip<span class=\"_ _1\"></span>al ac<span class=\"_ _1\"></span>tivities of the group is inclu<span class=\"_ _1\"></span>ded in N<span class=\"_ _1\"></span>ote 1. 1.<span class=\"_ _2\"></span>2 BA<span class=\"_ _1\"></span>SI<span class=\"_ _1\"></span>S OF PR<span class=\"_ _1\"></span>EPAR<span class=\"_ _1\"></span>A<span class=\"_ _4\"></span>TIO<span class=\"_ _1\"></span>NNekkar\u2019<span class=\"_ _4\"></span>s conso<span class=\"_ _4\"></span>lidat<span class=\"_ _4\"></span>ed financ<span class=\"_ _4\"></span>ial stat<span class=\"_ _4\"></span>ements ha<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>e been prepar<span class=\"_ _4\"></span>ed in ac<span class=\"_ _4\"></span>cor<span class=\"_ _4\"></span>dance w<span class=\"_ _4\"></span>ith<span class=\"_ _4\"></span> Int<span class=\"_ _4\"></span>ernat<span class=\"_ _4\"></span>ional Financia<span class=\"_ _1\"></span>l Repor<span class=\"_ _1\"></span>ting Stan<span class=\"_ _1\"></span>dards (IF<span class=\"_ _1\"></span>RS), as ado<span class=\"_ _1\"></span>pted by the E<span class=\"_ _4\"></span>uropean<span class=\"_ _4\"></span> Union. Standar<span class=\"_ _4\"></span>ds and in<span class=\"_ _4\"></span>terpr<span class=\"_ _4\"></span>eta<span class=\"_ _4\"></span>tions ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tive f<span class=\"_ _4\"></span>or an<span class=\"_ _1\"></span>nual p<span class=\"_ _1\"></span>eriod<span class=\"_ _1\"></span>s begin<span class=\"_ _1\"></span>ning on or af<span class=\"_ _1\"></span>ter 1 January 2023 ha<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>e not been<span class=\"_ _4\"></span> applied i<span class=\"_ _4\"></span>n preparin<span class=\"_ _4\"></span>g these c<span class=\"_ _4\"></span>onsolid<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>ed financial<span class=\"_ _4\"></span> stat<span class=\"_ _4\"></span>ements. The conso<span class=\"_ _1\"></span>lidated finan<span class=\"_ _1\"></span>cial st<span class=\"_ _1\"></span>atements of the g<span class=\"_ _1\"></span>roup for t<span class=\"_ _4\"></span>he y<span class=\"_ _4\"></span>ear ended 31 December 2<span class=\"_ _4\"></span>022 wer<span class=\"_ _4\"></span>e appr<span class=\"_ _4\"></span>ov<span class=\"_ _4\"></span>ed by the Board of Direc<span class=\"_ _1\"></span>tors on 27 A<span class=\"_ _1\"></span>pril 202<span class=\"_ _1\"></span>3.The c<span class=\"_ _4\"></span>onsolida<span class=\"_ _4\"></span>ted fi<span class=\"_ _4\"></span>nancial sta<span class=\"_ _4\"></span>temen<span class=\"_ _4\"></span>ts hav<span class=\"_ _4\"></span>e been prepa<span class=\"_ _1\"></span>red on the ba<span class=\"_ _1\"></span>sis of uniform accounting princi<span class=\"_ _4\"></span>ples for<span class=\"_ _4\"></span> simil<span class=\"_ _4\"></span>ar transactio<span class=\"_ _4\"></span>ns and e<span class=\"_ _4\"></span>ven<span class=\"_ _4\"></span>ts under ot<span class=\"_ _4\"></span>herwise simi<span class=\"_ _4\"></span>lar ci<span class=\"_ _4\"></span>rcumstanc<span class=\"_ _4\"></span>es. The consol<span class=\"_ _4\"></span>idat<span class=\"_ _4\"></span>ed financia<span class=\"_ _4\"></span>l stat<span class=\"_ _4\"></span>ements are pr<span class=\"_ _4\"></span>esent<span class=\"_ _4\"></span>ed in NOK. Financial<span class=\"_ _4\"></span> information is pres<span class=\"_ _1\"></span>ented and rou<span class=\"_ _1\"></span>nded to the ne<span class=\"_ _1\"></span>ares<span class=\"_ _1\"></span>t thousands, ex<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ept w<span class=\"_ _4\"></span>ere sta<span class=\"_ _4\"></span>ted o<span class=\"_ _4\"></span>therwise.2<span class=\"_ _1\"></span>.  <span class=\"_ _fc\"></span>Summar<span class=\"_ _1\"></span>y of k<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>y ac<span class=\"_ _4\"></span>coun<span class=\"_ _4\"></span>ting pri<span class=\"_ _1\"></span>ncip<span class=\"_ _1\"></span>les<span class=\"_ _1\"></span>  <span class=\"_ _4\"></span>The accounting prin<span class=\"_ _1\"></span>ciple<span class=\"_ _1\"></span>s set out bel<span class=\"_ _1\"></span>ow ha<span class=\"_ _4\"></span>ve been applie<span class=\"_ _1\"></span>d consistently to all period<span class=\"_ _1\"></span>s prese<span class=\"_ _1\"></span>nted in the conso<span class=\"_ _4\"></span>lidat<span class=\"_ _4\"></span>ed financ<span class=\"_ _4\"></span>ial stat<span class=\"_ _4\"></span>ements and ha<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>e been applied<span class=\"_ _4\"></span> consi<span class=\"_ _4\"></span>stent<span class=\"_ _4\"></span>ly b<span class=\"_ _4\"></span>y gr<span class=\"_ _4\"></span>oup ent<span class=\"_ _4\"></span>iti<span class=\"_ _4\"></span>es. suf<span class=\"_ _1\"></span>ficient dat<span class=\"_ _1\"></span>a are available to measu<span class=\"_ _1\"></span>re fair value<span class=\"_ _1\"></span>, maximizing the use of relevant obs<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vable in<span class=\"_ _1\"></span>put<span class=\"_ _1\"></span>s and minimizing the use of un<span class=\"_ _1\"></span>obser<span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>ble inpu<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>. All as<span class=\"_ _1\"></span>sets and liabilitie<span class=\"_ _1\"></span>s for which fair val<span class=\"_ _1\"></span>ue is me<span class=\"_ _1\"></span>asured or disclose<span class=\"_ _1\"></span>d in the fina<span class=\"_ _1\"></span>ncial s<span class=\"_ _1\"></span>tatement<span class=\"_ _1\"></span>s are categorized within the fair valu<span class=\"_ _1\"></span>e hiera<span class=\"_ _1\"></span>rchy<span class=\"_ _5\"></span>, d<span class=\"_ _1\"></span>escrib<span class=\"_ _1\"></span>ed as follows, base<span class=\"_ _1\"></span>d on the lowest level input that is signif<span class=\"_ _1\"></span>icant to the fair val<span class=\"_ _1\"></span>ue me<span class=\"_ _1\"></span>asureme<span class=\"_ _1\"></span>nt as a whol<span class=\"_ _1\"></span>e:\u2022 <span class=\"_ _44\"> </span>Lev<span class=\"_ _4\"></span>el 1 \u2014 Qu<span class=\"_ _1\"></span>oted (<span class=\"_ _5\"></span>un<span class=\"_ _1\"></span>adjus<span class=\"_ _1\"></span>ted) market prices in ac<span class=\"_ _1\"></span>tive markets for identical a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s or liabilities\u2022 <span class=\"_ _44\"> </span>Lev<span class=\"_ _4\"></span>el 2 \u2014 Valuation technique<span class=\"_ _1\"></span>s for which the lowest level input that is signific<span class=\"_ _1\"></span>ant to the fair value m<span class=\"_ _1\"></span>easurem<span class=\"_ _1\"></span>ent is direc<span class=\"_ _1\"></span>tly or indire<span class=\"_ _1\"></span>ctly observable\u2022 <span class=\"_ _44\"> </span>Lev<span class=\"_ _4\"></span>el 3 \u2014 Valuation technique<span class=\"_ _1\"></span>s for which the lowest level input that is signific<span class=\"_ _1\"></span>ant to the fair value meas<span class=\"_ _4\"></span>urement<span class=\"_ _4\"></span> is unobservableFor the pur<span class=\"_ _1\"></span>pose of fair val<span class=\"_ _1\"></span>ue disclosure<span class=\"_ _1\"></span>s, th<span class=\"_ _1\"></span>e group has determin<span class=\"_ _1\"></span>ed clas<span class=\"_ _1\"></span>ses of a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s and liab<span class=\"_ _1\"></span>ilities on the basis of the n<span class=\"_ _1\"></span>ature, chara<span class=\"_ _1\"></span>cteris<span class=\"_ _1\"></span>tics a<span class=\"_ _1\"></span>nd risk<span class=\"_ _1\"></span>s of the as<span class=\"_ _1\"></span>set or liability a<span class=\"_ _1\"></span>nd the level of the fair valu<span class=\"_ _1\"></span>e hierar<span class=\"_ _4\"></span>ch<span class=\"_ _4\"></span>y as ex<span class=\"_ _4\"></span>plained abo<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>e.2<span class=\"_ _1\"></span>.1 BA<span class=\"_ _1\"></span>SI<span class=\"_ _1\"></span>C PRI<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>CIP<span class=\"_ _1\"></span>LE<span class=\"_ _1\"></span>Sa<span class=\"_ _4\"></span>) Ne<span class=\"_ _4\"></span>w ac<span class=\"_ _4\"></span>coun<span class=\"_ _4\"></span>ting<span class=\"_ _4\"></span> standards and<span class=\"_ _4\"></span> amendmentsThe accounting po<span class=\"_ _1\"></span>licies ado<span class=\"_ _1\"></span>pted are consistent with those of the previous fina<span class=\"_ _1\"></span>ncial year<span class=\"_ _4\"></span>. New or re<span class=\"_ _4\"></span>vised ac<span class=\"_ _4\"></span>coun<span class=\"_ _4\"></span>ting<span class=\"_ _4\"></span> standards and<span class=\"_ _4\"></span> int<span class=\"_ _4\"></span>erpreta<span class=\"_ _4\"></span>tions<span class=\"_ _4\"></span> imple<span class=\"_ _1\"></span>mented as of 1 Ja<span class=\"_ _1\"></span>nuar<span class=\"_ _1\"></span>y 202<span class=\"_ _1\"></span>2 are am<span class=\"_ _1\"></span>ong other<span class=\"_ _1\"></span>s One<span class=\"_ _1\"></span>rous Contrac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s \u2013 Cost<span class=\"_ _1\"></span>s of Fulfilling a Contrac<span class=\"_ _1\"></span>t (Amendm<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>s to IAS 37<span class=\"_ _1\"></span>) an<span class=\"_ _1\"></span>d Proceeds b<span class=\"_ _1\"></span>efore Intended U<span class=\"_ _1\"></span>se (Amen<span class=\"_ _1\"></span>dment<span class=\"_ _1\"></span>s to IAS 1<span class=\"_ _1\"></span>6 Prope<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>y<span class=\"_ _4\"></span>, plant and e<span class=\"_ _1\"></span>quipm<span class=\"_ _1\"></span>ent)<span class=\"_ _4\"></span>. The n<span class=\"_ _1\"></span>ew or re<span class=\"_ _4\"></span>vise<span class=\"_ _1\"></span>d accounting standards and<span class=\"_ _4\"></span> int<span class=\"_ _4\"></span>erpre<span class=\"_ _4\"></span>tatio<span class=\"_ _4\"></span>ns do not<span class=\"_ _4\"></span> represen<span class=\"_ _4\"></span>t a sign<span class=\"_ _4\"></span>ificant i<span class=\"_ _4\"></span>mpact to Nekkar\u2019<span class=\"_ _4\"></span>s ac<span class=\"_ _4\"></span>coun<span class=\"_ _4\"></span>ting<span class=\"_ _4\"></span> polici<span class=\"_ _4\"></span>es. b<span class=\"_ _5\"></span>) Current<span class=\"_ _4\"></span> versus non-curren<span class=\"_ _4\"></span>t classifi<span class=\"_ _4\"></span>cationThe group p<span class=\"_ _1\"></span>resent<span class=\"_ _1\"></span>s as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s and liabilities in th<span class=\"_ _1\"></span>e conso<span class=\"_ _4\"></span>lidat<span class=\"_ _4\"></span>ed stat<span class=\"_ _4\"></span>ement<span class=\"_ _4\"></span> of financ<span class=\"_ _4\"></span>ial pos<span class=\"_ _4\"></span>iti<span class=\"_ _4\"></span>on as ei<span class=\"_ _4\"></span>ther current or n<span class=\"_ _1\"></span>on-c<span class=\"_ _1\"></span>urrent. A<span class=\"_ _1\"></span>n ass<span class=\"_ _1\"></span>et is classifi<span class=\"_ _1\"></span>ed as current whe<span class=\"_ _1\"></span>n it is expec<span class=\"_ _1\"></span>ted to be realized or intended to be sold or consum<span class=\"_ _1\"></span>ed in the n<span class=\"_ _1\"></span>orma<span class=\"_ _1\"></span>l operating c<span class=\"_ _1\"></span>ycle, held p<span class=\"_ _1\"></span>rimarily for the p<span class=\"_ _1\"></span>urpose of tra<span class=\"_ _1\"></span>ding, exp<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>ted to be realized within twelve months af<span class=\"_ _1\"></span>ter the repor<span class=\"_ _1\"></span>ting perio<span class=\"_ _1\"></span>d, or is c<span class=\"_ _1\"></span>ash or c<span class=\"_ _1\"></span>ash eq<span class=\"_ _1\"></span>uivalent<span class=\"_ _1\"></span>. All other as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s are c<span class=\"_ _4\"></span>lassified<span class=\"_ _4\"></span> as non-curr<span class=\"_ _4\"></span>ent. A liability is cla<span class=\"_ _1\"></span>ssifie<span class=\"_ _1\"></span>d as cur<span class=\"_ _1\"></span>rent when it is expe<span class=\"_ _1\"></span>cted to be settled in n<span class=\"_ _1\"></span>ormal o<span class=\"_ _1\"></span>perating c<span class=\"_ _1\"></span>ycle, it is held prima<span class=\"_ _1\"></span>rily for the purp<span class=\"_ _1\"></span>ose of trading<span class=\"_ _1\"></span>, it is due to be settled within t<span class=\"_ _1\"></span>welve months af<span class=\"_ _1\"></span>ter the repor<span class=\"_ _1\"></span>ting perio<span class=\"_ _1\"></span>d, or the<span class=\"_ _1\"></span>re is no uncon<span class=\"_ _1\"></span>ditional right to defer the settlem<span class=\"_ _1\"></span>ent of the liabilit<span class=\"_ _1\"></span>y for at leas<span class=\"_ _1\"></span>t twelve months af<span class=\"_ _1\"></span>ter the repor<span class=\"_ _1\"></span>ting pe<span class=\"_ _1\"></span>riod. T<span class=\"_ _1\"></span>he group cla<span class=\"_ _1\"></span>ssifie<span class=\"_ _1\"></span>s all ot<span class=\"_ _4\"></span>her liabi<span class=\"_ _4\"></span>lit<span class=\"_ _4\"></span>ies as non-cur<span class=\"_ _4\"></span>rent. De<span class=\"_ _4\"></span>ferred ta<span class=\"_ _4\"></span>x assets and li<span class=\"_ _4\"></span>abili<span class=\"_ _4\"></span>ties ar<span class=\"_ _4\"></span>e classi<span class=\"_ _4\"></span>fied as non-cu<span class=\"_ _4\"></span>rrent<span class=\"_ _4\"></span> assets and liabilitie<span class=\"_ _1\"></span>s.c<span class=\"_ _4\"></span>) F<span class=\"_ _4\"></span>air<span class=\"_ _4\"></span> value measurementThe gr<span class=\"_ _4\"></span>oup measur<span class=\"_ _4\"></span>es financial<span class=\"_ _4\"></span> instruments, such<span class=\"_ _4\"></span> as derivatives, at fai<span class=\"_ _1\"></span>r value, a<span class=\"_ _1\"></span>s defin<span class=\"_ _1\"></span>ed in IFR<span class=\"_ _1\"></span>S 13, at e<span class=\"_ _1\"></span>ach balan<span class=\"_ _1\"></span>ce sheet date. The group u<span class=\"_ _1\"></span>ses val<span class=\"_ _1\"></span>uation techniqu<span class=\"_ _1\"></span>es that are approp<span class=\"_ _1\"></span>riate in the circumsta<span class=\"_ _1\"></span>nces an<span class=\"_ _1\"></span>d for which 2.<span class=\"_ _1\"></span>2 BASIS<span class=\"_ _4\"></span> FOR<span class=\"_ _4\"></span> CONS<span class=\"_ _4\"></span>OLID<span class=\"_ _4\"></span>A<span class=\"_ _5\"></span>TION a<span class=\"_ _4\"></span>)  SubsidiariesSubsidiarie<span class=\"_ _1\"></span>s are entities which N<span class=\"_ _1\"></span>ekka<span class=\"_ _1\"></span>r controls. Control is achieved when the grou<span class=\"_ _1\"></span>p is exposed<span class=\"_ _1\"></span>, or has right<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>, to variable returns f<span class=\"_ _1\"></span>rom its involv<span class=\"_ _4\"></span>eme<span class=\"_ _1\"></span>nt with the inv<span class=\"_ _4\"></span>es<span class=\"_ _1\"></span>tee and ha<span class=\"_ _1\"></span>s the abilit<span class=\"_ _1\"></span>y to affec<span class=\"_ _1\"></span>t those returns through it<span class=\"_ _1\"></span>s power ov<span class=\"_ _4\"></span>er the investee. Subsidiarie<span class=\"_ _1\"></span>s are consoli<span class=\"_ _1\"></span>dated from the date of acquisition<span class=\"_ _1\"></span>, being the d<span class=\"_ _1\"></span>ate on which the group obtains control, a<span class=\"_ _1\"></span>nd continue to be consolidated until the date when such control cease<span class=\"_ _1\"></span>s. In ca<span class=\"_ _1\"></span>ses wh<span class=\"_ _1\"></span>ere Nek<span class=\"_ _1\"></span>kar achieves control ov<span class=\"_ _4\"></span>er an entity<span class=\"_ _4\"></span>, busin<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>s combinations are a<span class=\"_ _1\"></span>ccounted for using the acquisition m<span class=\"_ _1\"></span>ethod. N<span class=\"_ _1\"></span>on-<span class=\"_ _1\"></span>controlling int<span class=\"_ _4\"></span>eres<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s is prese<span class=\"_ _1\"></span>nted sepa<span class=\"_ _1\"></span>rately as equit<span class=\"_ _1\"></span>y in the group\u2019s conso<span class=\"_ _4\"></span>lidat<span class=\"_ _4\"></span>ed stat<span class=\"_ _4\"></span>ement<span class=\"_ _4\"></span> of financ<span class=\"_ _4\"></span>ial pos<span class=\"_ _4\"></span>iti<span class=\"_ _4\"></span>on. 2.<span class=\"_ _1\"></span>3 SEGMENT<span class=\"_ _4\"></span> INFORMA<span class=\"_ _5\"></span>TIONFor mana<span class=\"_ _1\"></span>gem<span class=\"_ _1\"></span>ent purp<span class=\"_ _1\"></span>oses<span class=\"_ _1\"></span>, the grou<span class=\"_ _1\"></span>p is organized into segment<span class=\"_ _1\"></span>s ba<span class=\"_ _1\"></span>sed on it<span class=\"_ _1\"></span>s produ<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d ser<span class=\"_ _1\"></span>vices (busin<span class=\"_ _1\"></span>ess u<span class=\"_ _1\"></span>nits<span class=\"_ _4\"></span>). The Boa<span class=\"_ _1\"></span>rd of directors m<span class=\"_ _1\"></span>onitors the ope<span class=\"_ _1\"></span>rating results of it<span class=\"_ _1\"></span>s busin<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>s units s<span class=\"_ _1\"></span>epa<span class=\"_ _1\"></span>rately for the purp<span class=\"_ _1\"></span>ose of makin<span class=\"_ _1\"></span>g decisio<span class=\"_ _1\"></span>ns abo<span class=\"_ _1\"></span>ut resou<span class=\"_ _1\"></span>rce alloca<span class=\"_ _4\"></span>tion and<span class=\"_ _4\"></span> assessing performanc<span class=\"_ _4\"></span>e. Segment per<span class=\"_ _1\"></span>forma<span class=\"_ _1\"></span>nce is evaluated base<span class=\"_ _1\"></span>d on profit or los<span class=\"_ _1\"></span>s and is m<span class=\"_ _1\"></span>easure<span class=\"_ _1\"></span>d consistently with profit or loss in the c<span class=\"_ _4\"></span>onsoli<span class=\"_ _4\"></span>dat<span class=\"_ _4\"></span>ed financia<span class=\"_ _4\"></span>l stat<span class=\"_ _4\"></span>ements. How<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span> the group\u2019<span class=\"_ _4\"></span>s fina<span class=\"_ _1\"></span>ncing (inclu<span class=\"_ _1\"></span>ding finan<span class=\"_ _1\"></span>ce costs and fina<span class=\"_ _1\"></span>nce income<span class=\"_ _4\"></span>) is manag<span class=\"_ _1\"></span>ed at group level and is n<span class=\"_ _1\"></span>ot allocat<span class=\"_ _4\"></span>ed to operat<span class=\"_ _4\"></span>ing segments<span class=\"_ _1\"></span>.Group s<span class=\"_ _4\"></span>upport functions from<span class=\"_ _4\"></span> the par<span class=\"_ _4\"></span>ent c<span class=\"_ _4\"></span>ompany along with Aquac<span class=\"_ _1\"></span>ulture and Ren<span class=\"_ _1\"></span>ewables are prese<span class=\"_ _1\"></span>nted as \u201cOthe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>\u201d<span class=\"_ _4\"></span>. Refer t<span class=\"_ _4\"></span>o Note 1 for fur<span class=\"_ _1\"></span>the<span class=\"_ _1\"></span>r detai<span class=\"_ _4\"></span>ls. 2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>5 PR<span class=\"_ _1\"></span>OPE<span class=\"_ _1\"></span>RT<span class=\"_ _2\"></span>Y<span class=\"_ _4\"></span>, PL<span class=\"_ _1\"></span>ANT A<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>D EQU<span class=\"_ _1\"></span>IP<span class=\"_ _1\"></span>ME<span class=\"_ _1\"></span>NTProperty<span class=\"_ _4\"></span>, pl<span class=\"_ _4\"></span>ant and equi<span class=\"_ _4\"></span>pment are<span class=\"_ _4\"></span> rec<span class=\"_ _4\"></span>ogniz<span class=\"_ _4\"></span>ed in the fina<span class=\"_ _1\"></span>ncial s<span class=\"_ _1\"></span>tatement<span class=\"_ _1\"></span>s at cost les<span class=\"_ _1\"></span>s accumulated depreci<span class=\"_ _4\"></span>ati<span class=\"_ _4\"></span>on and ac<span class=\"_ _4\"></span>cumulat<span class=\"_ _4\"></span>ed impa<span class=\"_ _4\"></span>irment. Cost<span class=\"_ _4\"></span> includ<span class=\"_ _1\"></span>es the cost<span class=\"_ _1\"></span>s direc<span class=\"_ _1\"></span>tly related to the acquisition of the fixed ass<span class=\"_ _1\"></span>et. Subsequen<span class=\"_ _4\"></span>t expendi<span class=\"_ _4\"></span>tures<span class=\"_ _4\"></span> are capi<span class=\"_ _4\"></span>taliz<span class=\"_ _4\"></span>ed when<span class=\"_ _4\"></span> it is likely that the group will receive future economic ben<span class=\"_ _1\"></span>efits f<span class=\"_ _1\"></span>rom the expen<span class=\"_ _1\"></span>diture, an<span class=\"_ _1\"></span>d the expen<span class=\"_ _1\"></span>diture can b<span class=\"_ _1\"></span>e mea<span class=\"_ _1\"></span>sured reliably. Other repair a<span class=\"_ _1\"></span>nd maintenan<span class=\"_ _1\"></span>ce costs are recognized in profit or los<span class=\"_ _1\"></span>s in the peri<span class=\"_ _1\"></span>od when th<span class=\"_ _1\"></span>e expens<span class=\"_ _1\"></span>es are inc<span class=\"_ _1\"></span>urred.Property<span class=\"_ _4\"></span>, pl<span class=\"_ _4\"></span>ant and equi<span class=\"_ _4\"></span>pment are<span class=\"_ _4\"></span> depreci<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>ed based on the stra<span class=\"_ _1\"></span>ight<span class=\"_ _4\"></span>-line method. H<span class=\"_ _1\"></span>istorica<span class=\"_ _1\"></span>l cost of the fixed ass<span class=\"_ _1\"></span>et is depreciated to the residu<span class=\"_ _1\"></span>al value over expec<span class=\"_ _1\"></span>ted usef<span class=\"_ _1\"></span>ul life, which is:Machinery and v<span class=\"_ _4\"></span>ehicles<span class=\"_ _4\"></span> <span class=\"_ _fd\"> </span> <span class=\"_ _de\"> </span>3-5<span class=\"_ _4\"></span> years Fixtur<span class=\"_ _4\"></span>es/<span class=\"_ _5\"></span>of<span class=\"_ _1\"></span>fice<span class=\"_ _4\"></span> equipment <span class=\"_ _35\"> </span>5<span class=\"_ _1\"></span>-<span class=\"_ _4\"></span>10 yearsComput<span class=\"_ _4\"></span>er equipmen<span class=\"_ _4\"></span>t <span class=\"_ _fe\"> </span> <span class=\"_ _de\"> </span>3-5<span class=\"_ _4\"></span> yearsIndic<span class=\"_ _1\"></span>ators related to possible imp<span class=\"_ _1\"></span>airme<span class=\"_ _1\"></span>nt requirem<span class=\"_ _1\"></span>ents i<span class=\"_ _1\"></span>s monitored continuou<span class=\"_ _1\"></span>sly<span class=\"_ _4\"></span>. If the carr<span class=\"_ _1\"></span>yin<span class=\"_ _1\"></span>g value of the fixed as<span class=\"_ _1\"></span>set is high<span class=\"_ _1\"></span>er than the estim<span class=\"_ _1\"></span>ated reco<span class=\"_ _4\"></span>verable a<span class=\"_ _1\"></span>mount, th<span class=\"_ _1\"></span>e value is im<span class=\"_ _1\"></span>paired to<span class=\"_ _4\"></span> reco<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>erable amoun<span class=\"_ _4\"></span>t.Gains a<span class=\"_ _1\"></span>nd los<span class=\"_ _1\"></span>ses f<span class=\"_ _1\"></span>rom disposa<span class=\"_ _1\"></span>l of asset<span class=\"_ _1\"></span>s are recognized in profit or loss a<span class=\"_ _1\"></span>nd repre<span class=\"_ _1\"></span>sent the dif<span class=\"_ _1\"></span>ference bet<span class=\"_ _1\"></span>ween the sa<span class=\"_ _1\"></span>les pr<span class=\"_ _1\"></span>ice and the ca<span class=\"_ _1\"></span>rr<span class=\"_ _1\"></span>ying value<span class=\"_ _1\"></span>.Depre<span class=\"_ _1\"></span>ciation methods<span class=\"_ _1\"></span>, usef<span class=\"_ _1\"></span>ul lives and re<span class=\"_ _1\"></span>sidual value<span class=\"_ _1\"></span>s are ass<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>sed at the repo<span class=\"_ _1\"></span>rting d<span class=\"_ _1\"></span>ate and adjus<span class=\"_ _1\"></span>ted when req<span class=\"_ _1\"></span>uired.2.4 FOREIGN<span class=\"_ _4\"></span> CURRENCIES a<span class=\"_ _4\"></span>) F<span class=\"_ _4\"></span>unctional and pr<span class=\"_ _4\"></span>esentat<span class=\"_ _4\"></span>ion curr<span class=\"_ _4\"></span>enciesThe f<span class=\"_ _1\"></span>inancial s<span class=\"_ _1\"></span>tatement<span class=\"_ _1\"></span>s of the individ<span class=\"_ _1\"></span>ual entities in the group are m<span class=\"_ _1\"></span>easure<span class=\"_ _1\"></span>d in the curren<span class=\"_ _1\"></span>cy pri<span class=\"_ _1\"></span>marily used in th<span class=\"_ _1\"></span>e economi<span class=\"_ _1\"></span>c area whe<span class=\"_ _1\"></span>re the unit ope<span class=\"_ _1\"></span>rates (functional curr<span class=\"_ _4\"></span>ency<span class=\"_ _4\"></span>). The c<span class=\"_ _4\"></span>onsolidat<span class=\"_ _4\"></span>ed financial stat<span class=\"_ _4\"></span>ements are pr<span class=\"_ _4\"></span>esent<span class=\"_ _4\"></span>ed in Norweg<span class=\"_ _4\"></span>ian kro<span class=\"_ _4\"></span>ner (NO<span class=\"_ _1\"></span>K<span class=\"_ _1\"></span>), which is the fun<span class=\"_ _1\"></span>ction<span class=\"_ _1\"></span>al and p<span class=\"_ _1\"></span>resentation currenc<span class=\"_ _1\"></span>y of the pare<span class=\"_ _1\"></span>nt company<span class=\"_ _4\"></span>, and the presenta<span class=\"_ _4\"></span>tion<span class=\"_ _4\"></span> currency o<span class=\"_ _4\"></span>f the<span class=\"_ _4\"></span> group.b<span class=\"_ _5\"></span>) T<span class=\"_ _5\"></span>ransactions and<span class=\"_ _4\"></span> balanc<span class=\"_ _4\"></span>e sheet<span class=\"_ _4\"></span> it<span class=\"_ _4\"></span>emsT<span class=\"_ _5\"></span>ransac<span class=\"_ _1\"></span>tio<span class=\"_ _4\"></span>ns in f<span class=\"_ _4\"></span>oreign<span class=\"_ _4\"></span> currenc<span class=\"_ _4\"></span>ies are<span class=\"_ _4\"></span> transla<span class=\"_ _4\"></span>ted<span class=\"_ _4\"></span> into the func<span class=\"_ _1\"></span>tional cu<span class=\"_ _1\"></span>rrenc<span class=\"_ _1\"></span>y using the cu<span class=\"_ _1\"></span>rrenc<span class=\"_ _1\"></span>y spot rates at the time of recognition. Foreig<span class=\"_ _1\"></span>n currenc<span class=\"_ _1\"></span>y gains a<span class=\"_ _1\"></span>nd loss<span class=\"_ _1\"></span>es that aris<span class=\"_ _1\"></span>e from the payme<span class=\"_ _1\"></span>nt of such transactions, and<span class=\"_ _4\"></span> the curr<span class=\"_ _4\"></span>ency co<span class=\"_ _4\"></span>nv<span class=\"_ _4\"></span>ersion e<span class=\"_ _4\"></span>ffec<span class=\"_ _1\"></span>t from<span class=\"_ _4\"></span> monet<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>y items (<span class=\"_ _4\"></span>assets a<span class=\"_ _1\"></span>nd liabilities<span class=\"_ _4\"></span>) nominated in foreign curren<span class=\"_ _1\"></span>cies<span class=\"_ _1\"></span>, which are value<span class=\"_ _1\"></span>d at the curren<span class=\"_ _1\"></span>cy spot rates at the bala<span class=\"_ _1\"></span>nce sheet date, are recognized in profit and los<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. Non-m<span class=\"_ _1\"></span>oneta<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y items mea<span class=\"_ _1\"></span>sured at historica<span class=\"_ _1\"></span>l cost in foreign curren<span class=\"_ _1\"></span>cy are tra<span class=\"_ _1\"></span>nslated into fun<span class=\"_ _1\"></span>ction<span class=\"_ _1\"></span>al curren<span class=\"_ _1\"></span>cy using th<span class=\"_ _1\"></span>e exchange rates as at the dates of the initial trans<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>tion. c<span class=\"_ _4\"></span>) Group<span class=\"_ _4\"></span> companiesOn conso<span class=\"_ _1\"></span>lidation, the a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s and lia<span class=\"_ _1\"></span>bilities of foreign oper<span class=\"_ _1\"></span>ations are conv<span class=\"_ _4\"></span>er<span class=\"_ _1\"></span>ted into NOK at the rate of exchange prevailing at the repor<span class=\"_ _1\"></span>ting date and their<span class=\"_ _4\"></span> income<span class=\"_ _4\"></span> statemen<span class=\"_ _4\"></span>ts are t<span class=\"_ _4\"></span>ranslat<span class=\"_ _4\"></span>ed a<span class=\"_ _4\"></span>t av<span class=\"_ _4\"></span>erage<span class=\"_ _4\"></span> exchange rates. C<span class=\"_ _1\"></span>urrenc<span class=\"_ _1\"></span>y ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>ts d<span class=\"_ _1\"></span>erived from conso<span class=\"_ _4\"></span>lidat<span class=\"_ _4\"></span>ion ar<span class=\"_ _4\"></span>e rec<span class=\"_ _4\"></span>ogniz<span class=\"_ _4\"></span>ed i<span class=\"_ _4\"></span>n other<span class=\"_ _4\"></span> compr<span class=\"_ _4\"></span>ehensiv<span class=\"_ _4\"></span>e income. O<span class=\"_ _1\"></span>n dispos<span class=\"_ _1\"></span>al of a foreign ope<span class=\"_ _1\"></span>ration, the componen<span class=\"_ _4\"></span>t of<span class=\"_ _4\"></span> other c<span class=\"_ _4\"></span>omprehens<span class=\"_ _4\"></span>iv<span class=\"_ _4\"></span>e inc<span class=\"_ _4\"></span>ome rela<span class=\"_ _4\"></span>ting<span class=\"_ _4\"></span> to the specific foreign o<span class=\"_ _1\"></span>peration is recla<span class=\"_ _1\"></span>ssifi<span class=\"_ _1\"></span>ed to profit or loss<span class=\"_ _1\"></span>.2.6 INT<span class=\"_ _5\"></span>ANGIBLE ASSETSIntangi<span class=\"_ _4\"></span>ble assets t<span class=\"_ _4\"></span>hat ha<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>e been acqu<span class=\"_ _4\"></span>ired separ<span class=\"_ _4\"></span>ate<span class=\"_ _4\"></span>ly are mea<span class=\"_ _1\"></span>sured on initial recogn<span class=\"_ _1\"></span>ition at cost. The cost of intangibl<span class=\"_ _1\"></span>e ass<span class=\"_ _1\"></span>ets acqui<span class=\"_ _1\"></span>red through a busine<span class=\"_ _1\"></span>ss com<span class=\"_ _1\"></span>bination is their f<span class=\"_ _1\"></span>air value at the dat<span class=\"_ _4\"></span>e of<span class=\"_ _4\"></span> acquis<span class=\"_ _4\"></span>iti<span class=\"_ _4\"></span>on. Capitali<span class=\"_ _4\"></span>zed i<span class=\"_ _4\"></span>ntangibl<span class=\"_ _4\"></span>e assets are recognized at cost les<span class=\"_ _1\"></span>s any amor<span class=\"_ _1\"></span>tization and impairmen<span class=\"_ _4\"></span>t losses. Int<span class=\"_ _4\"></span>ernall<span class=\"_ _4\"></span>y generat<span class=\"_ _4\"></span>ed in<span class=\"_ _4\"></span>tangible<span class=\"_ _4\"></span> assets, ex<span class=\"_ _4\"></span>cludi<span class=\"_ _4\"></span>ng capital<span class=\"_ _4\"></span>iz<span class=\"_ _4\"></span>ed de<span class=\"_ _4\"></span>velopmen<span class=\"_ _4\"></span>t co<span class=\"_ _4\"></span>sts<span class=\"_ _1\"></span>, are<span class=\"_ _4\"></span> not capi<span class=\"_ _4\"></span>tali<span class=\"_ _4\"></span>zed bu<span class=\"_ _4\"></span>t are e<span class=\"_ _4\"></span>xpensed as<span class=\"_ _4\"></span> incurred.Intang<span class=\"_ _1\"></span>ible as<span class=\"_ _1\"></span>sets with a def<span class=\"_ _1\"></span>inite useful life are amor<span class=\"_ _1\"></span>tized ov<span class=\"_ _4\"></span>er their e<span class=\"_ _1\"></span>conomic life an<span class=\"_ _1\"></span>d tested for impair<span class=\"_ _1\"></span>ment if there a<span class=\"_ _1\"></span>re indications of im<span class=\"_ _1\"></span>pairm<span class=\"_ _1\"></span>ent. The amorti<span class=\"_ _4\"></span>zati<span class=\"_ _4\"></span>on method<span class=\"_ _4\"></span> and -period<span class=\"_ _4\"></span> are assessed at leas<span class=\"_ _1\"></span>t once a year<span class=\"_ _4\"></span>. Chang<span class=\"_ _1\"></span>es to the amo<span class=\"_ _1\"></span>rtization method<span class=\"_ _4\"></span> and/<span class=\"_ _4\"></span>or<span class=\"_ _4\"></span> period ar<span class=\"_ _4\"></span>e present<span class=\"_ _4\"></span>ed as c<span class=\"_ _4\"></span>hange in acco<span class=\"_ _1\"></span>untin<span class=\"_ _1\"></span>g e<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>mate<span class=\"_ _1\"></span>.Intang<span class=\"_ _1\"></span>ible as<span class=\"_ _1\"></span>sets with an in<span class=\"_ _1\"></span>definite usef<span class=\"_ _1\"></span>ul life are tested for imp<span class=\"_ _1\"></span>airme<span class=\"_ _1\"></span>nt at leas<span class=\"_ _1\"></span>t once a year<span class=\"_ _4\"></span>, either individua<span class=\"_ _1\"></span>lly or as a pa<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>t of a cash-<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>erating unit. Intang<span class=\"_ _1\"></span>ible as<span class=\"_ _1\"></span>sets with an in<span class=\"_ _1\"></span>definite econo<span class=\"_ _1\"></span>mic life are not amor<span class=\"_ _1\"></span>tized. Customer r<span class=\"_ _4\"></span>elationships<span class=\"_ _4\"></span> and customer portfolioCustomer r<span class=\"_ _4\"></span>elations<span class=\"_ _4\"></span>hips and cust<span class=\"_ _4\"></span>omer por<span class=\"_ _1\"></span>tfolios<span class=\"_ _4\"></span> are establ<span class=\"_ _4\"></span>ished thr<span class=\"_ _4\"></span>ough c<span class=\"_ _4\"></span>ontr<span class=\"_ _4\"></span>act<span class=\"_ _1\"></span>s wi<span class=\"_ _4\"></span>th cust<span class=\"_ _4\"></span>omers. Customer r<span class=\"_ _4\"></span>elations<span class=\"_ _4\"></span>hips and cust<span class=\"_ _4\"></span>omer por<span class=\"_ _1\"></span>tfolio acquired throu<span class=\"_ _1\"></span>gh a busin<span class=\"_ _1\"></span>ess com<span class=\"_ _1\"></span>bination is recognized as an as<span class=\"_ _1\"></span>set bas<span class=\"_ _1\"></span>ed on it<span class=\"_ _1\"></span>s fair val<span class=\"_ _1\"></span>ue at the acquisition date. The c<span class=\"_ _1\"></span>ustome<span class=\"_ _1\"></span>r relationship an<span class=\"_ _1\"></span>d custome<span class=\"_ _1\"></span>r por<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>folios have l<span class=\"_ _4\"></span>imited usef<span class=\"_ _1\"></span>ul life and a<span class=\"_ _1\"></span>re amor<span class=\"_ _1\"></span>tized using the s<span class=\"_ _1\"></span>traight<span class=\"_ _4\"></span>-line method over their expec<span class=\"_ _1\"></span>ted usef<span class=\"_ _1\"></span>ul life (<span class=\"_ _1\"></span>15 to 20 years<span class=\"_ _4\"></span>)<span class=\"_ _4\"></span>.Pat<span class=\"_ _4\"></span>ents and<span class=\"_ _4\"></span> lic<span class=\"_ _4\"></span>ensesPatents an<span class=\"_ _1\"></span>d licenses h<span class=\"_ _1\"></span>av<span class=\"_ _4\"></span>e limited usef<span class=\"_ _1\"></span>ul life and are recorded at his<span class=\"_ _1\"></span>torical cost in the b<span class=\"_ _1\"></span>alance sh<span class=\"_ _1\"></span>eet les<span class=\"_ _1\"></span>s depreci<span class=\"_ _4\"></span>ati<span class=\"_ _4\"></span>on. Pat<span class=\"_ _4\"></span>ents and t<span class=\"_ _4\"></span>echnology ar<span class=\"_ _4\"></span>e amorti<span class=\"_ _4\"></span>zed using the s<span class=\"_ _1\"></span>traight<span class=\"_ _4\"></span>-line method over their expec<span class=\"_ _1\"></span>ted usefu<span class=\"_ _1\"></span>l life (2 t<span class=\"_ _4\"></span>o 15 year<span class=\"_ _1\"></span>s<span class=\"_ _5\"></span>).Gov<span class=\"_ _4\"></span>ernment<span class=\"_ _4\"></span> grantsGovernment gr<span class=\"_ _1\"></span>ants a<span class=\"_ _1\"></span>re recognized when it is reason<span class=\"_ _1\"></span>ably cer<span class=\"_ _1\"></span>tain that the com<span class=\"_ _1\"></span>pany will meet the conditions stip<span class=\"_ _1\"></span>ulated for the grant<span class=\"_ _1\"></span>s and th<span class=\"_ _1\"></span>at the grant<span class=\"_ _1\"></span>s will be received. T<span class=\"_ _4\"></span>ax credits related to R&amp;D projec<span class=\"_ _1\"></span>ts a<span class=\"_ _1\"></span>re classif<span class=\"_ _1\"></span>ied as governme<span class=\"_ _1\"></span>nt grant<span class=\"_ _1\"></span>s if they ultimately are settled with cash<span class=\"_ _1\"></span>, ta<span class=\"_ _1\"></span>x credits s<span class=\"_ _1\"></span>ettled only via taxes are cla<span class=\"_ _1\"></span>ssifie<span class=\"_ _1\"></span>d as tax a<span class=\"_ _1\"></span>llowances. Grant<span class=\"_ _1\"></span>s are recogn<span class=\"_ _1\"></span>iz<span class=\"_ _4\"></span>ed in th<span class=\"_ _1\"></span>e stateme<span class=\"_ _1\"></span>nt of profit or loss as ot<span class=\"_ _4\"></span>her operat<span class=\"_ _4\"></span>ing i<span class=\"_ _4\"></span>ncome, o<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>er the per<span class=\"_ _4\"></span>iods necessary to match t<span class=\"_ _4\"></span>he<span class=\"_ _1\"></span>m with the cost they are intended to compensa<span class=\"_ _4\"></span>te. Gran<span class=\"_ _4\"></span>ts rela<span class=\"_ _4\"></span>ting<span class=\"_ _4\"></span> to i<span class=\"_ _4\"></span>ntangible<span class=\"_ _4\"></span> assets are ded<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>ted from the ca<span class=\"_ _1\"></span>rr<span class=\"_ _1\"></span>ying am<span class=\"_ _1\"></span>ount of the as<span class=\"_ _1\"></span>set and recogn<span class=\"_ _1\"></span>ized in profit or loss as a red<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>tion of the depre<span class=\"_ _1\"></span>ciation charge over the lifetime of the asset<span class=\"_ _1\"></span>s.<span class=\"_ _1\"></span> In 2022 N<span class=\"_ _1\"></span>ekka<span class=\"_ _1\"></span>r has received in total NO<span class=\"_ _1\"></span>K 12.<span class=\"_ _1\"></span>5 m<span class=\"_ _1\"></span>illion in government gra<span class=\"_ _1\"></span>nts of which N<span class=\"_ _1\"></span>OK 8<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>8 million is received from Innovasjon N<span class=\"_ _1\"></span>orge an<span class=\"_ _1\"></span>d NO<span class=\"_ _1\"></span>K 3.7 million from SkatteFunn<span class=\"_ _1\"></span>. Reference is ma<span class=\"_ _1\"></span>de to note 7<span class=\"_ _5\"></span>.2<span class=\"_ _1\"></span>.7 B<span class=\"_ _1\"></span>US<span class=\"_ _1\"></span>IN<span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>SS CO<span class=\"_ _1\"></span>MB<span class=\"_ _1\"></span>IN<span class=\"_ _1\"></span>A<span class=\"_ _4\"></span>TIO<span class=\"_ _1\"></span>NS A<span class=\"_ _1\"></span>ND G<span class=\"_ _1\"></span>OO<span class=\"_ _1\"></span>DWIL<span class=\"_ _1\"></span>LWhen acqu<span class=\"_ _4\"></span>iring<span class=\"_ _4\"></span> a business, financi<span class=\"_ _4\"></span>al assets and l<span class=\"_ _4\"></span>iabil<span class=\"_ _4\"></span>iti<span class=\"_ _4\"></span>es<span class=\"_ _1\"></span> are recognized at fair value in th<span class=\"_ _1\"></span>e ope<span class=\"_ _1\"></span>ning group b<span class=\"_ _1\"></span>alance.<span class=\"_ _1\"></span> The consid<span class=\"_ _1\"></span>eration paid in a b<span class=\"_ _1\"></span>usine<span class=\"_ _1\"></span>ss combin<span class=\"_ _1\"></span>ation is mea<span class=\"_ _1\"></span>sured at fair val<span class=\"_ _1\"></span>ue at the acquisition date.The initial accounting for a bu<span class=\"_ _1\"></span>sines<span class=\"_ _1\"></span>s combination c<span class=\"_ _1\"></span>an be chan<span class=\"_ _1\"></span>ged if n<span class=\"_ _1\"></span>ew information about the f<span class=\"_ _1\"></span>air value at the acquisition date is prese<span class=\"_ _1\"></span>nt. Th<span class=\"_ _1\"></span>e alloc<span class=\"_ _1\"></span>ation can be am<span class=\"_ _1\"></span>ende<span class=\"_ _1\"></span>d within 12 months of the acqu<span class=\"_ _1\"></span>isition date provided that the initial accounting at the acquisition date was determined p<span class=\"_ _1\"></span>rov<span class=\"_ _4\"></span>isiona<span class=\"_ _1\"></span>lly<span class=\"_ _4\"></span>. The non<span class=\"_ _1\"></span>-controlling int<span class=\"_ _4\"></span>eres<span class=\"_ _1\"></span>t is me<span class=\"_ _1\"></span>asured at f<span class=\"_ _1\"></span>air value.Goo<span class=\"_ _1\"></span>dwill is initially measu<span class=\"_ _1\"></span>red at cost, bein<span class=\"_ _1\"></span>g the exc<span class=\"_ _4\"></span>es<span class=\"_ _1\"></span>s of the aggregate of the conside<span class=\"_ _1\"></span>ration transfe<span class=\"_ _1\"></span>rred an<span class=\"_ _1\"></span>d the amo<span class=\"_ _1\"></span>unt recognized for non-<span class=\"_ _1\"></span>controlling interest<span class=\"_ _1\"></span>s,<span class=\"_ _1\"></span> and an<span class=\"_ _4\"></span>y pre<span class=\"_ _4\"></span>vious<span class=\"_ _4\"></span> int<span class=\"_ _4\"></span>erest held, o<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>er the ne<span class=\"_ _4\"></span>t ident<span class=\"_ _4\"></span>ifiable assets acqu<span class=\"_ _4\"></span>ired and<span class=\"_ _4\"></span> liabi<span class=\"_ _4\"></span>lit<span class=\"_ _4\"></span>ies assumed. Af<span class=\"_ _1\"></span>ter initial recognition, go<span class=\"_ _1\"></span>odwill is me<span class=\"_ _1\"></span>asured at cost les<span class=\"_ _1\"></span>s any accumulated imp<span class=\"_ _1\"></span>airme<span class=\"_ _1\"></span>nt losse<span class=\"_ _1\"></span>s. For th<span class=\"_ _1\"></span>e purp<span class=\"_ _1\"></span>ose of impairm<span class=\"_ _1\"></span>ent testing<span class=\"_ _1\"></span>, goo<span class=\"_ _1\"></span>dwill acquired in a busine<span class=\"_ _1\"></span>ss com<span class=\"_ _1\"></span>bination is, f<span class=\"_ _1\"></span>rom the acqui<span class=\"_ _1\"></span>sition date, alloc<span class=\"_ _1\"></span>ated to each of the group\u2019<span class=\"_ _4\"></span>s ca<span class=\"_ _1\"></span>sh-g<span class=\"_ _1\"></span>ener<span class=\"_ _1\"></span>ating units th<span class=\"_ _1\"></span>at are expec<span class=\"_ _1\"></span>ted to benefit f<span class=\"_ _1\"></span>rom the combination<span class=\"_ _1\"></span>, irrespe<span class=\"_ _1\"></span>ctive of whether other a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s or liabilities of the acquire are a<span class=\"_ _1\"></span>ssigne<span class=\"_ _1\"></span>d to those units<span class=\"_ _1\"></span>.Rese<span class=\"_ _1\"></span>arch a<span class=\"_ _1\"></span>nd d<span class=\"_ _1\"></span>evelopm<span class=\"_ _1\"></span>ent Researc<span class=\"_ _4\"></span>h co<span class=\"_ _4\"></span>sts are ex<span class=\"_ _4\"></span>pensed as incu<span class=\"_ _4\"></span>rred. Dev<span class=\"_ _4\"></span>elopment<span class=\"_ _4\"></span> activi<span class=\"_ _4\"></span>ties i<span class=\"_ _4\"></span>nclude desi<span class=\"_ _4\"></span>gn or plann<span class=\"_ _4\"></span>ing of producti<span class=\"_ _4\"></span>on of ne<span class=\"_ _4\"></span>w or s<span class=\"_ _4\"></span>igni<span class=\"_ _4\"></span>ficantl<span class=\"_ _4\"></span>y impro<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>ed products and pro<span class=\"_ _1\"></span>cesse<span class=\"_ _1\"></span>s. D<span class=\"_ _1\"></span>evelopment cost<span class=\"_ _1\"></span>s as<span class=\"_ _1\"></span>sociated with dev<span class=\"_ _4\"></span>elopmen<span class=\"_ _4\"></span>t of ne<span class=\"_ _4\"></span>w pr<span class=\"_ _4\"></span>oduct<span class=\"_ _1\"></span>s are<span class=\"_ _4\"></span> capitali<span class=\"_ _4\"></span>zed<span class=\"_ _4\"></span> to t<span class=\"_ _4\"></span>he ext<span class=\"_ _4\"></span>ent tha<span class=\"_ _4\"></span>t the<span class=\"_ _4\"></span>y can be<span class=\"_ _4\"></span> reliab<span class=\"_ _4\"></span>ly measur<span class=\"_ _4\"></span>ed, the pr<span class=\"_ _4\"></span>oduct or proces<span class=\"_ _1\"></span>s is technic<span class=\"_ _1\"></span>ally<span class=\"_ _4\"></span>, or commercially fea<span class=\"_ _1\"></span>sible,<span class=\"_ _1\"></span> future f<span class=\"_ _1\"></span>inancial b<span class=\"_ _1\"></span>enef<span class=\"_ _1\"></span>its a<span class=\"_ _1\"></span>re likely<span class=\"_ _5\"></span>, a<span class=\"_ _1\"></span>nd the grou<span class=\"_ _1\"></span>p intends an<span class=\"_ _1\"></span>d has suf<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>icient resou<span class=\"_ _1\"></span>rces to c<span class=\"_ _4\"></span>omp<span class=\"_ _1\"></span>lete the development, a<span class=\"_ _1\"></span>nd to sell or us<span class=\"_ _1\"></span>e the ass<span class=\"_ _1\"></span>et. Capitali<span class=\"_ _4\"></span>zed<span class=\"_ _4\"></span> dev<span class=\"_ _4\"></span>elopment<span class=\"_ _4\"></span> costs inc<span class=\"_ _4\"></span>lude mat<span class=\"_ _4\"></span>erial<span class=\"_ _4\"></span>s, direct labor<span class=\"_ _5\"></span>, directly<span class=\"_ _4\"></span> attri<span class=\"_ _4\"></span>butable o<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>erheads and capital<span class=\"_ _4\"></span>iz<span class=\"_ _4\"></span>ed borro<span class=\"_ _4\"></span>wi<span class=\"_ _4\"></span>ng co<span class=\"_ _4\"></span>sts<span class=\"_ _1\"></span>. Dev<span class=\"_ _4\"></span>elopmen<span class=\"_ _4\"></span>t costs ar<span class=\"_ _4\"></span>e deprec<span class=\"_ _4\"></span>iat<span class=\"_ _4\"></span>ed ov<span class=\"_ _4\"></span>er their exp<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>ted useful life (2 to 15 years<span class=\"_ _4\"></span>). Public grant<span class=\"_ _1\"></span>s related to capitalized R&amp;D projec<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s, i<span class=\"_ _1\"></span>s recognized as a reduc<span class=\"_ _1\"></span>tion of ca<span class=\"_ _1\"></span>pitalized costs<span class=\"_ _1\"></span>.   2<span class=\"_ _1\"></span>.8 FINANCIAL IN<span class=\"_ _1\"></span>STRUM<span class=\"_ _1\"></span>ENTSA fina<span class=\"_ _1\"></span>ncial ins<span class=\"_ _1\"></span>trume<span class=\"_ _1\"></span>nt is any contract that gives rise to a finan<span class=\"_ _1\"></span>cial as<span class=\"_ _1\"></span>set of one entity a<span class=\"_ _1\"></span>nd a fin<span class=\"_ _1\"></span>ancial liabi<span class=\"_ _4\"></span>lity or<span class=\"_ _4\"></span> equity instrumen<span class=\"_ _4\"></span>t of<span class=\"_ _4\"></span> another<span class=\"_ _4\"></span> enti<span class=\"_ _4\"></span>ty and is recognized when the g<span class=\"_ _1\"></span>roup becom<span class=\"_ _1\"></span>es pa<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ty to the con<span class=\"_ _4\"></span>tractual pr<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>visions<span class=\"_ _4\"></span> of t<span class=\"_ _4\"></span>he instrumen<span class=\"_ _4\"></span>t.Initi<span class=\"_ _1\"></span>al re<span class=\"_ _1\"></span>cog<span class=\"_ _1\"></span>nition a<span class=\"_ _1\"></span>nd m<span class=\"_ _1\"></span>eas<span class=\"_ _1\"></span>ure<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nt of fi<span class=\"_ _1\"></span>nanc<span class=\"_ _1\"></span>ial ass<span class=\"_ _1\"></span>etsAt initial recognition, a fin<span class=\"_ _1\"></span>ancial a<span class=\"_ _1\"></span>sset is clas<span class=\"_ _1\"></span>sified in one of three principa<span class=\"_ _1\"></span>l classific<span class=\"_ _1\"></span>ation categories: financia<span class=\"_ _4\"></span>l assets subs<span class=\"_ _4\"></span>equentl<span class=\"_ _4\"></span>y measured<span class=\"_ _4\"></span> at amorti<span class=\"_ _4\"></span>zed co<span class=\"_ _4\"></span>st, fair va<span class=\"_ _4\"></span>lue thr<span class=\"_ _4\"></span>ough ot<span class=\"_ _4\"></span>her c<span class=\"_ _4\"></span>omprehensiv<span class=\"_ _4\"></span>e i<span class=\"_ _4\"></span>ncome or as fa<span class=\"_ _1\"></span>ir value throug<span class=\"_ _1\"></span>h profit and los<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. With the exc<span class=\"_ _4\"></span>eption of for<span class=\"_ _1\"></span>ward FX contrac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s (<span class=\"_ _4\"></span>see 2<span class=\"_ _1\"></span>.9), all fin<span class=\"_ _4\"></span>ancial asse<span class=\"_ _4\"></span>ts are cl<span class=\"_ _4\"></span>assified as<span class=\"_ _4\"></span> financial<span class=\"_ _4\"></span> assets mea<span class=\"_ _1\"></span>sured at amo<span class=\"_ _1\"></span>rtized cost. T<span class=\"_ _4\"></span>rade receiv<span class=\"_ _4\"></span>ableAcc<span class=\"_ _4\"></span>ount<span class=\"_ _1\"></span>s receivable<span class=\"_ _1\"></span>s are on initial recognition mea<span class=\"_ _1\"></span>sured at the trans<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>tion price. Th<span class=\"_ _1\"></span>e group utilize the expedie<span class=\"_ _1\"></span>nt in IFRS 1<span class=\"_ _1\"></span>5 for prepayme<span class=\"_ _1\"></span>nt where the trans<span class=\"_ _1\"></span>fer of goo<span class=\"_ _1\"></span>ds is expec<span class=\"_ _1\"></span>ted in le<span class=\"_ _1\"></span>ss than o<span class=\"_ _1\"></span>ne year<span class=\"_ _4\"></span>. Therefore, the group d<span class=\"_ _1\"></span>on\u2019t me<span class=\"_ _1\"></span>asure the tra<span class=\"_ _1\"></span>de receivable<span class=\"_ _1\"></span>s at fair value even if there may be a sign<span class=\"_ _4\"></span>ificant fi<span class=\"_ _4\"></span>nancing c<span class=\"_ _4\"></span>omponent. F<span class=\"_ _4\"></span>or subsequen<span class=\"_ _4\"></span>t measuremen<span class=\"_ _4\"></span>t, acc<span class=\"_ _4\"></span>ounts r<span class=\"_ _4\"></span>eceiv<span class=\"_ _4\"></span>able is<span class=\"_ _4\"></span> measured at amor<span class=\"_ _1\"></span>tized cost determined u<span class=\"_ _1\"></span>sing the ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tive interest metho<span class=\"_ _1\"></span>d, an<span class=\"_ _1\"></span>d les<span class=\"_ _1\"></span>s provision for expec<span class=\"_ _1\"></span>ted credit loss (ECL). The group do<span class=\"_ _1\"></span>n\u2019t recognize any initial ECL on trade receivab<span class=\"_ _1\"></span>les d<span class=\"_ _1\"></span>ue to low historical losse<span class=\"_ _1\"></span>s. T<span class=\"_ _1\"></span>he group e<span class=\"_ _1\"></span>ngag<span class=\"_ _1\"></span>e in fur<span class=\"_ _1\"></span>the<span class=\"_ _1\"></span>r judge<span class=\"_ _1\"></span>ment for trade receivabl<span class=\"_ _1\"></span>es not pa<span class=\"_ _1\"></span>id when d<span class=\"_ _1\"></span>ue. Th<span class=\"_ _1\"></span>e group don<span class=\"_ _1\"></span>\u2019t use a provision matrix as allowed unde<span class=\"_ _1\"></span>r IFRS 9.Cont<span class=\"_ _4\"></span>ract assetsContrac<span class=\"_ _1\"></span>t ass<span class=\"_ _1\"></span>ets<span class=\"_ _1\"></span>, which main<span class=\"_ _1\"></span>ly is satisf<span class=\"_ _1\"></span>ied per<span class=\"_ _1\"></span>forma<span class=\"_ _1\"></span>nce obligations n<span class=\"_ _1\"></span>ot yet in<span class=\"_ _4\"></span>voiced, is recognized with the estimated conside<span class=\"_ _1\"></span>rations according to IFRS 15 for the work p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>forme<span class=\"_ _1\"></span>d. Contrac<span class=\"_ _1\"></span>t ass<span class=\"_ _1\"></span>ets are subj<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>t to impairme<span class=\"_ _1\"></span>nt testing in the same manner<span class=\"_ _4\"></span> as trade<span class=\"_ _4\"></span> recei<span class=\"_ _4\"></span>vables.Recogniti<span class=\"_ _4\"></span>on and measurement o<span class=\"_ _4\"></span>f financial<span class=\"_ _4\"></span> liabilitiesAll fina<span class=\"_ _1\"></span>ncial liabilities in th<span class=\"_ _1\"></span>e group are clas<span class=\"_ _1\"></span>sified a<span class=\"_ _1\"></span>s financia<span class=\"_ _4\"></span>l liabi<span class=\"_ _4\"></span>lit<span class=\"_ _4\"></span>ies as su<span class=\"_ _4\"></span>bsequentl<span class=\"_ _4\"></span>y measur<span class=\"_ _4\"></span>ed at amor<span class=\"_ _1\"></span>tized cost unle<span class=\"_ _1\"></span>ss the f<span class=\"_ _1\"></span>inancia<span class=\"_ _1\"></span>l liabilities are derivatives or fina<span class=\"_ _1\"></span>ncial liabilities h<span class=\"_ _1\"></span>eld for tradi<span class=\"_ _1\"></span>ng, which are clas<span class=\"_ _1\"></span>sified a<span class=\"_ _1\"></span>nd me<span class=\"_ _1\"></span>asured at fa<span class=\"_ _1\"></span>ir valueIn sub<span class=\"_ _4\"></span>sequent periods, fi<span class=\"_ _4\"></span>nancial i<span class=\"_ _4\"></span>nstruments are meas<span class=\"_ _4\"></span>ured in<span class=\"_ _4\"></span> acc<span class=\"_ _4\"></span>ordanc<span class=\"_ _4\"></span>e wit<span class=\"_ _4\"></span>h class<span class=\"_ _4\"></span>ificat<span class=\"_ _4\"></span>ions describ<span class=\"_ _1\"></span>ed above. 2<span class=\"_ _1\"></span>.9 DERIV<span class=\"_ _4\"></span>A<span class=\"_ _4\"></span>TIVE<span class=\"_ _4\"></span> FINANCIAL IN<span class=\"_ _1\"></span>STRUM<span class=\"_ _1\"></span>ENTS AND HED<span class=\"_ _1\"></span>GE A<span class=\"_ _4\"></span>CC<span class=\"_ _4\"></span>OUNTINGThe group i<span class=\"_ _1\"></span>s exposed to fluc<span class=\"_ _1\"></span>tuations in fo<span class=\"_ _1\"></span>reign exchange rate which may affec<span class=\"_ _1\"></span>t the o<span class=\"_ _1\"></span>perating result<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. The group u<span class=\"_ _1\"></span>tiliz<span class=\"_ _4\"></span>es he<span class=\"_ _1\"></span>dging of contrac<span class=\"_ _1\"></span>tual incom<span class=\"_ _1\"></span>e and cost in a foreign curren<span class=\"_ _1\"></span>cy<span class=\"_ _4\"></span>. F<span class=\"_ _4\"></span>air value hedgingThe group u<span class=\"_ _1\"></span>ses f<span class=\"_ _1\"></span>inan<span class=\"_ _1\"></span>cial derivatives to hedge foreign currenc<span class=\"_ _1\"></span>y risk<span class=\"_ _1\"></span>.  Der<span class=\"_ _1\"></span>ivativ<span class=\"_ _4\"></span>es are recog<span class=\"_ _1\"></span>nized initially at fair valu<span class=\"_ _1\"></span>e and a<span class=\"_ _1\"></span>re subsequ<span class=\"_ _1\"></span>ently re-me<span class=\"_ _1\"></span>asured at fa<span class=\"_ _1\"></span>ir value.<span class=\"_ _4\"></span> Attri<span class=\"_ _4\"></span>butable t<span class=\"_ _4\"></span>ransaction c<span class=\"_ _4\"></span>osts are r<span class=\"_ _4\"></span>ecogni<span class=\"_ _4\"></span>z<span class=\"_ _4\"></span>ed in the profit or los<span class=\"_ _1\"></span>s as they incur<span class=\"_ _4\"></span>. The entit<span class=\"_ _1\"></span>y applie<span class=\"_ _1\"></span>s hed<span class=\"_ _1\"></span>ge accounting to hedgin<span class=\"_ _1\"></span>g relationships that me<span class=\"_ _1\"></span>ets the q<span class=\"_ _1\"></span>ualif<span class=\"_ _1\"></span>ying criteria<span class=\"_ _1\"></span>. The group only u<span class=\"_ _1\"></span>ses for<span class=\"_ _1\"></span>ward curre<span class=\"_ _1\"></span>ncy contrac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s for fair valu<span class=\"_ _1\"></span>e hed<span class=\"_ _1\"></span>ging of the foreign curren<span class=\"_ _1\"></span>cy risk in unrecognized fir<span class=\"_ _1\"></span>m commitment<span class=\"_ _1\"></span>s. T<span class=\"_ _1\"></span>he group m<span class=\"_ _1\"></span>akes an as<span class=\"_ _1\"></span>ses<span class=\"_ _1\"></span>sment, b<span class=\"_ _1\"></span>oth at the inception of the hedg<span class=\"_ _1\"></span>e relationship as well as on a<span class=\"_ _1\"></span>n ongoi<span class=\"_ _1\"></span>ng basis<span class=\"_ _1\"></span>, of whether the h<span class=\"_ _1\"></span>edgin<span class=\"_ _1\"></span>g instr<span class=\"_ _1\"></span>ument<span class=\"_ _1\"></span>s are expe<span class=\"_ _1\"></span>cted to be highly ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tive in off<span class=\"_ _1\"></span>setting the ch<span class=\"_ _1\"></span>ange<span class=\"_ _1\"></span>s in the fa<span class=\"_ _1\"></span>ir value of the resp<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>tive hedge<span class=\"_ _1\"></span>d items attributa<span class=\"_ _1\"></span>ble to the hed<span class=\"_ _1\"></span>ged ris<span class=\"_ _1\"></span>k. Chan<span class=\"_ _1\"></span>ges to fair val<span class=\"_ _1\"></span>ue of the hed<span class=\"_ _1\"></span>ging ins<span class=\"_ _1\"></span>trume<span class=\"_ _1\"></span>nt are recognized in profit and los<span class=\"_ _1\"></span>s as a fin<span class=\"_ _1\"></span>ance cost or income alo<span class=\"_ _1\"></span>ng with the chang<span class=\"_ _1\"></span>e in fair val<span class=\"_ _1\"></span>ue as<span class=\"_ _1\"></span>sociated with the correspon<span class=\"_ _1\"></span>ding he<span class=\"_ _1\"></span>dged a<span class=\"_ _1\"></span>sset or lia<span class=\"_ _1\"></span>bility<span class=\"_ _4\"></span>.  The accumulated cha<span class=\"_ _1\"></span>nge in f<span class=\"_ _1\"></span>air value of the h<span class=\"_ _1\"></span>edge item are classif<span class=\"_ _1\"></span>ied as othe<span class=\"_ _1\"></span>r receivable or othe<span class=\"_ _1\"></span>r shor<span class=\"_ _1\"></span>t<span class=\"_ _4\"></span>-<span class=\"_ _4\"></span>term liabilitie<span class=\"_ _1\"></span>s. In those ins<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>ces where the h<span class=\"_ _1\"></span>edg<span class=\"_ _1\"></span>e do not fu<span class=\"_ _1\"></span>lfill the criteria for hedg<span class=\"_ _1\"></span>e accounting, the d<span class=\"_ _1\"></span>erivative is carried at fair value th<span class=\"_ _1\"></span>rough profit an<span class=\"_ _1\"></span>d loss<span class=\"_ _1\"></span>. For fin<span class=\"_ _1\"></span>ancial instru<span class=\"_ _1\"></span>ment initial acq<span class=\"_ _1\"></span>uired for a he<span class=\"_ _1\"></span>dge pur<span class=\"_ _1\"></span>pose, the fair val<span class=\"_ _1\"></span>ue adju<span class=\"_ _1\"></span>stme<span class=\"_ _1\"></span>nt increase o<span class=\"_ _1\"></span>r decrea<span class=\"_ _1\"></span>se the oper<span class=\"_ _1\"></span>ational profit.  T<span class=\"_ _1\"></span>his app<span class=\"_ _1\"></span>lies to derivatives where the under<span class=\"_ _4\"></span>lying<span class=\"_ _4\"></span> deliv<span class=\"_ _4\"></span>ery cont<span class=\"_ _4\"></span>ract has been canc<span class=\"_ _4\"></span>elled. Deri<span class=\"_ _1\"></span>vatives at fair va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e thro<span class=\"_ _1\"></span>ugh p<span class=\"_ _1\"></span>rofit a<span class=\"_ _1\"></span>nd l<span class=\"_ _1\"></span>ossDerivatives that are not design<span class=\"_ _1\"></span>ated as hed<span class=\"_ _1\"></span>ging instrumen<span class=\"_ _4\"></span>ts are rec<span class=\"_ _4\"></span>ogni<span class=\"_ _4\"></span>zed a<span class=\"_ _4\"></span>t fair<span class=\"_ _4\"></span> value as fi<span class=\"_ _4\"></span>nancial expenses<span class=\"_ _4\"></span> and financial<span class=\"_ _4\"></span> income.2.10 L<span class=\"_ _4\"></span>EASE<span class=\"_ _1\"></span>SIFRS 1<span class=\"_ _1\"></span>6 set<span class=\"_ _1\"></span>s out the prin<span class=\"_ _1\"></span>ciple<span class=\"_ _1\"></span>s for the recognition<span class=\"_ _1\"></span>, measuremen<span class=\"_ _4\"></span>t, presen<span class=\"_ _4\"></span>tati<span class=\"_ _4\"></span>on and disc<span class=\"_ _4\"></span>losur<span class=\"_ _4\"></span>e of<span class=\"_ _4\"></span> leases. At the commencem<span class=\"_ _1\"></span>ent date of a lease, a le<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>ee will have t<span class=\"_ _4\"></span>o recognize a liability bas<span class=\"_ _1\"></span>ed on f<span class=\"_ _1\"></span>uture leas<span class=\"_ _1\"></span>e payment<span class=\"_ _1\"></span>s and a<span class=\"_ _1\"></span>n asset rep<span class=\"_ _1\"></span>resenting the r<span class=\"_ _1\"></span>ight to use the underlying<span class=\"_ _4\"></span> asset during the lease t<span class=\"_ _4\"></span>erm (\u201cRight<span class=\"_ _5\"></span>-of<span class=\"_ _4\"></span>-use as<span class=\"_ _1\"></span>sets<span class=\"_ _1\"></span>\u201d). Furthe<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>, the les<span class=\"_ _1\"></span>see will be req<span class=\"_ _1\"></span>uired to separately recognize the interest expen<span class=\"_ _1\"></span>se on the lease li<span class=\"_ _4\"></span>abili<span class=\"_ _4\"></span>ty and the depr<span class=\"_ _4\"></span>ecati<span class=\"_ _4\"></span>on ex<span class=\"_ _4\"></span>pense of t<span class=\"_ _4\"></span>he right<span class=\"_ _5\"></span>-of<span class=\"_ _4\"></span>-use asset. For 2022<span class=\"_ _1\"></span>, the increm<span class=\"_ _1\"></span>ental bo<span class=\"_ _1\"></span>rrowing rat<span class=\"_ _4\"></span>e is as<span class=\"_ _1\"></span>ses<span class=\"_ _1\"></span>sed to be 6,<span class=\"_ _1\"></span>26% which i<span class=\"_ _1\"></span>s used in th<span class=\"_ _1\"></span>e calcul<span class=\"_ _1\"></span>ation of right<span class=\"_ _5\"></span>-of<span class=\"_ _4\"></span>-use as<span class=\"_ _1\"></span>sets a<span class=\"_ _1\"></span>nd the corresp<span class=\"_ _1\"></span>onding l<span class=\"_ _1\"></span>ease lia<span class=\"_ _1\"></span>bility<span class=\"_ _4\"></span>. Nekkar has app<span class=\"_ _4\"></span>lied t<span class=\"_ _4\"></span>he foll<span class=\"_ _4\"></span>ow<span class=\"_ _4\"></span>ing practical<span class=\"_ _4\"></span> expedi<span class=\"_ _4\"></span>ents to leases p<span class=\"_ _1\"></span>reviously classif<span class=\"_ _1\"></span>ied as o<span class=\"_ _1\"></span>perating le<span class=\"_ _1\"></span>ases at the date of initial application of IFR<span class=\"_ _1\"></span>S 16:\u2022 <span class=\"_ _44\"> </span>Exemption for sho<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _5\"></span>-term lea<span class=\"_ _1\"></span>ses (<span class=\"_ _4\"></span>define<span class=\"_ _1\"></span>d as 12 months or l<span class=\"_ _1\"></span>ess<span class=\"_ _4\"></span>)\u2022 <span class=\"_ _44\"> </span>Exemption for le<span class=\"_ _1\"></span>ase<span class=\"_ _1\"></span>s of low value asset<span class=\"_ _1\"></span>s2<span class=\"_ _1\"></span>.13 FINANCIAL LIAB<span class=\"_ _1\"></span>ILITIE<span class=\"_ _1\"></span>SThe group cla<span class=\"_ _1\"></span>ssifi<span class=\"_ _1\"></span>es fin<span class=\"_ _1\"></span>ancial liab<span class=\"_ _1\"></span>ilities at initial recognition into the following: non-d<span class=\"_ _1\"></span>erivative financia<span class=\"_ _4\"></span>l liabi<span class=\"_ _4\"></span>lit<span class=\"_ _4\"></span>ies, loans and borr<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>wings, pa<span class=\"_ _4\"></span>yables, fina<span class=\"_ _1\"></span>ncial liabilities at fa<span class=\"_ _1\"></span>ir value throug<span class=\"_ _1\"></span>h profit or loss and deriv<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>ives<span class=\"_ _4\"></span> designat<span class=\"_ _4\"></span>ed as hedg<span class=\"_ _4\"></span>ing inst<span class=\"_ _4\"></span>ruments.Non<span class=\"_ _1\"></span>-de<span class=\"_ _1\"></span>rivative financial<span class=\"_ _1\"></span> liabilities a<span class=\"_ _1\"></span>re initially recognized at fair value p<span class=\"_ _1\"></span>lus direc<span class=\"_ _1\"></span>tly attribut<span class=\"_ _1\"></span>able trans<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>tion costs<span class=\"_ _1\"></span>. Af<span class=\"_ _1\"></span>ter initial recognition<span class=\"_ _1\"></span>, liabilities are mea<span class=\"_ _1\"></span>sured at amo<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>tiz<span class=\"_ _4\"></span>ed cost<span class=\"_ _1\"></span>s using the ef<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>ctive int<span class=\"_ _4\"></span>erest me<span class=\"_ _4\"></span>thod. Loans are cla<span class=\"_ _1\"></span>ssifie<span class=\"_ _1\"></span>d as curre<span class=\"_ _1\"></span>nt liabilities unle<span class=\"_ _1\"></span>ss the<span class=\"_ _1\"></span>re is an uncon<span class=\"_ _1\"></span>ditional right to postpo<span class=\"_ _1\"></span>ne payme<span class=\"_ _1\"></span>nt of the debt by more than 12 m<span class=\"_ _1\"></span>onths from the d<span class=\"_ _1\"></span>ate of the bala<span class=\"_ _1\"></span>nce sheet<span class=\"_ _1\"></span>. The following year<span class=\"_ _1\"></span>\u2019s pa<span class=\"_ _4\"></span>yment is classi<span class=\"_ _4\"></span>fied as short<span class=\"_ _5\"></span>-t<span class=\"_ _4\"></span>erm debt.The group d<span class=\"_ _1\"></span>erecognizes a fin<span class=\"_ _1\"></span>ancial lia<span class=\"_ _1\"></span>bility whe<span class=\"_ _1\"></span>n the contractua<span class=\"_ _1\"></span>l obligations a<span class=\"_ _1\"></span>re satisfie<span class=\"_ _1\"></span>d or ca<span class=\"_ _1\"></span>ncelled<span class=\"_ _1\"></span>.  2.11 INVENT<span class=\"_ _4\"></span>ORIESInvent<span class=\"_ _4\"></span>ories a<span class=\"_ _1\"></span>re valued at th<span class=\"_ _1\"></span>e low<span class=\"_ _4\"></span>er of cost an<span class=\"_ _1\"></span>d net realizable val<span class=\"_ _1\"></span>ue. Th<span class=\"_ _1\"></span>e cost is cal<span class=\"_ _1\"></span>culated by means of the firs<span class=\"_ _1\"></span>t<span class=\"_ _4\"></span>-in, first<span class=\"_ _4\"></span>-out prin<span class=\"_ _1\"></span>ciple (FIFO<span class=\"_ _4\"></span>). For finishe<span class=\"_ _1\"></span>d good<span class=\"_ _1\"></span>s and work in prog<span class=\"_ _1\"></span>ress (for projec<span class=\"_ _1\"></span>t in which rev<span class=\"_ _4\"></span>enu<span class=\"_ _1\"></span>e recognition is \u201cpoint<span class=\"_ _4\"></span>-in-time\u201d), the cost cons<span class=\"_ _4\"></span>ists of pr<span class=\"_ _4\"></span>oduct design e<span class=\"_ _4\"></span>xpenses, consu<span class=\"_ _4\"></span>mpti<span class=\"_ _4\"></span>on of materials, direc<span class=\"_ _1\"></span>t la<span class=\"_ _1\"></span>bor cost<span class=\"_ _1\"></span>s, othe<span class=\"_ _1\"></span>r direc<span class=\"_ _1\"></span>t costs<span class=\"_ _1\"></span>, and in<span class=\"_ _1\"></span>direc<span class=\"_ _1\"></span>t produc<span class=\"_ _1\"></span>tion cost<span class=\"_ _1\"></span>s (ba<span class=\"_ _1\"></span>sed on a n<span class=\"_ _1\"></span>ormal cap<span class=\"_ _1\"></span>acity l<span class=\"_ _1\"></span>ev<span class=\"_ _4\"></span>el). Net realizab<span class=\"_ _1\"></span>le value is th<span class=\"_ _1\"></span>e estimated selling price in the o<span class=\"_ _1\"></span>rdinar<span class=\"_ _1\"></span>y cours<span class=\"_ _1\"></span>e of busine<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>, les<span class=\"_ _1\"></span>s the es<span class=\"_ _1\"></span>timated cost of completion and e<span class=\"_ _1\"></span>stimated cost<span class=\"_ _1\"></span>s neces<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y to make the sale.2<span class=\"_ _1\"></span>.12 CA<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>H AN<span class=\"_ _1\"></span>D C<span class=\"_ _1\"></span>AS<span class=\"_ _1\"></span>H EQ<span class=\"_ _1\"></span>UI<span class=\"_ _1\"></span>V<span class=\"_ _4\"></span>ALE<span class=\"_ _1\"></span>NTSCash and cash equi<span class=\"_ _4\"></span>valen<span class=\"_ _4\"></span>ts consist<span class=\"_ _4\"></span> of bank depo<span class=\"_ _4\"></span>sits. Withdrawals from the b<span class=\"_ _1\"></span>ank overdraf<span class=\"_ _1\"></span>t constitute par<span class=\"_ _1\"></span>t of current liabilities<span class=\"_ _1\"></span>. Dep<span class=\"_ _1\"></span>osits a<span class=\"_ _1\"></span>nd overdraft<span class=\"_ _1\"></span>s are prese<span class=\"_ _1\"></span>nted net if the ban<span class=\"_ _1\"></span>k has a le<span class=\"_ _1\"></span>gal/<span class=\"_ _4\"></span>contractual rig<span class=\"_ _1\"></span>ht to off<span class=\"_ _1\"></span>set the dep<span class=\"_ _1\"></span>osits an<span class=\"_ _1\"></span>d liabilities<span class=\"_ _1\"></span>.The gr<span class=\"_ _4\"></span>oup has a cas<span class=\"_ _4\"></span>h pool arrangemen<span class=\"_ _4\"></span>t where<span class=\"_ _4\"></span> Nekkar is<span class=\"_ _4\"></span> the primary agr<span class=\"_ _4\"></span>eement holder<span class=\"_ _5\"></span>. Cash posi<span class=\"_ _4\"></span>tions o<span class=\"_ _4\"></span>n bank acc<span class=\"_ _4\"></span>ounts w<span class=\"_ _4\"></span>ith d<span class=\"_ _4\"></span>ifferent<span class=\"_ _4\"></span> currenc<span class=\"_ _4\"></span>ies are prese<span class=\"_ _1\"></span>nted net in the consolid<span class=\"_ _1\"></span>ated financia<span class=\"_ _1\"></span>l stat<span class=\"_ _4\"></span>ement. 2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>4<span class=\"_ _1\"></span> TA<span class=\"_ _8\"></span>X<span class=\"_ _2\"></span>E<span class=\"_ _2\"></span>ST<span class=\"_ _5\"></span>ax in th<span class=\"_ _1\"></span>e profit and los<span class=\"_ _1\"></span>s account<span class=\"_ _1\"></span>s comprise b<span class=\"_ _1\"></span>oth tax payable for th<span class=\"_ _1\"></span>e perio<span class=\"_ _1\"></span>d and cha<span class=\"_ _1\"></span>nge in d<span class=\"_ _1\"></span>eferred tax<span class=\"_ _1\"></span>. T<span class=\"_ _5\"></span>ax p<span class=\"_ _1\"></span>ayable for the pe<span class=\"_ _1\"></span>riod an<span class=\"_ _1\"></span>d deferred t<span class=\"_ _1\"></span>ax are recognized in profit or loss<span class=\"_ _1\"></span>, with the except<span class=\"_ _4\"></span>ion of tax on items related to busine<span class=\"_ _1\"></span>ss combin<span class=\"_ _1\"></span>ations or taxes recognized direc<span class=\"_ _1\"></span>tly in equit<span class=\"_ _1\"></span>y or compreh<span class=\"_ _1\"></span>ensive in<span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>.Deferr<span class=\"_ _4\"></span>ed tax asse<span class=\"_ _4\"></span>ts and deferr<span class=\"_ _4\"></span>ed tax l<span class=\"_ _4\"></span>iabil<span class=\"_ _4\"></span>ities<span class=\"_ _4\"></span> are off<span class=\"_ _1\"></span>set if a leg<span class=\"_ _1\"></span>ally enforceable right exis<span class=\"_ _1\"></span>ts to set off c<span class=\"_ _1\"></span>urrent tax a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s again<span class=\"_ _1\"></span>st cur<span class=\"_ _1\"></span>rent income ta<span class=\"_ _1\"></span>x liabilities an<span class=\"_ _1\"></span>d the deferred t<span class=\"_ _1\"></span>axes relate t<span class=\"_ _4\"></span>o the s<span class=\"_ _1\"></span>ame taxable<span class=\"_ _4\"></span> enti<span class=\"_ _4\"></span>ty and the same<span class=\"_ _4\"></span> taxat<span class=\"_ _4\"></span>ion aut<span class=\"_ _4\"></span>hority<span class=\"_ _5\"></span>. Deferred t<span class=\"_ _1\"></span>ax as<span class=\"_ _1\"></span>sets a<span class=\"_ _1\"></span>re recognized when it is convincing evidence that the company will have a suf<span class=\"_ _1\"></span>ficient p<span class=\"_ _1\"></span>rofit for tax pur<span class=\"_ _1\"></span>poses in s<span class=\"_ _1\"></span>ubseq<span class=\"_ _1\"></span>uent perio<span class=\"_ _1\"></span>ds to utiliz<span class=\"_ _4\"></span>e the tax as<span class=\"_ _1\"></span>set. T<span class=\"_ _1\"></span>he group in<span class=\"_ _1\"></span>clude<span class=\"_ _1\"></span>s the pos<span class=\"_ _1\"></span>sibility of tax pla<span class=\"_ _1\"></span>nning th<span class=\"_ _1\"></span>rough group contribution as pa<span class=\"_ _1\"></span>rt of the a<span class=\"_ _1\"></span>sse<span class=\"_ _1\"></span>ssm<span class=\"_ _1\"></span>ent of convincing ev<span class=\"_ _4\"></span>idence.<span class=\"_ _4\"></span> The group<span class=\"_ _4\"></span> only r<span class=\"_ _4\"></span>ecogni<span class=\"_ _4\"></span>zed<span class=\"_ _4\"></span> deferr<span class=\"_ _4\"></span>ed tax ass<span class=\"_ _1\"></span>ets which c<span class=\"_ _1\"></span>an be utilized in five years as the subsequen<span class=\"_ _4\"></span>t period i<span class=\"_ _4\"></span>s cons<span class=\"_ _4\"></span>idered t<span class=\"_ _4\"></span>oo unc<span class=\"_ _4\"></span>ertain. For the peri<span class=\"_ _1\"></span>od going for<span class=\"_ _1\"></span>ward<span class=\"_ _1\"></span>, the dispos<span class=\"_ _1\"></span>al of forme<span class=\"_ _1\"></span>r loss-makin<span class=\"_ _1\"></span>g entities in the Nor<span class=\"_ _1\"></span>wegia<span class=\"_ _1\"></span>n tax group is th<span class=\"_ _1\"></span>e main driver for ad<span class=\"_ _1\"></span>ditional utilization of the deferred tax as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s going for<span class=\"_ _1\"></span>ward. Deferred t<span class=\"_ _1\"></span>ax as<span class=\"_ _1\"></span>set or liabilit<span class=\"_ _1\"></span>y is mea<span class=\"_ _1\"></span>sured using t<span class=\"_ _1\"></span>ax rates and ta<span class=\"_ _1\"></span>x laws enac<span class=\"_ _1\"></span>ted or subs<span class=\"_ _1\"></span>tantially ena<span class=\"_ _1\"></span>cted on the ba<span class=\"_ _1\"></span>lance she<span class=\"_ _1\"></span>et date, and which pre<span class=\"_ _1\"></span>sumably may be utiliz<span class=\"_ _4\"></span>ed whe<span class=\"_ _1\"></span>n the deferre<span class=\"_ _1\"></span>d tax adva<span class=\"_ _1\"></span>ntage is realized or when the d<span class=\"_ _1\"></span>eferred tax i<span class=\"_ _1\"></span>s settled<span class=\"_ _1\"></span>.2. Identificati<span class=\"_ _4\"></span>on of performance<span class=\"_ _4\"></span> obligat<span class=\"_ _4\"></span>ionsDue to<span class=\"_ _4\"></span> con<span class=\"_ _4\"></span>tract structur<span class=\"_ _4\"></span>e, ther<span class=\"_ _4\"></span>e are d<span class=\"_ _4\"></span>ifferences<span class=\"_ _4\"></span> within the contract<span class=\"_ _1\"></span>s with regards to identific<span class=\"_ _1\"></span>ation of per<span class=\"_ _1\"></span>forma<span class=\"_ _1\"></span>nce obligations<span class=\"_ _1\"></span>. Th<span class=\"_ _1\"></span>e revie<span class=\"_ _4\"></span>w has sh<span class=\"_ _1\"></span>own;The de<span class=\"_ _1\"></span>liveries in contrac<span class=\"_ _1\"></span>ts a<span class=\"_ _1\"></span>re re<span class=\"_ _4\"></span>viewed to identify if t<span class=\"_ _4\"></span>here ar<span class=\"_ _4\"></span>e disti<span class=\"_ _4\"></span>nct performance ob<span class=\"_ _4\"></span>liga<span class=\"_ _4\"></span>tions. Contrac<span class=\"_ _1\"></span>ts h<span class=\"_ _1\"></span>eld within continued b<span class=\"_ _1\"></span>usine<span class=\"_ _1\"></span>ss ordin<span class=\"_ _1\"></span>arily represe<span class=\"_ _1\"></span>nt one pe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>forman<span class=\"_ _1\"></span>ce obligation, ref sec<span class=\"_ _1\"></span>tion 5 below<span class=\"_ _4\"></span>. It could be a<span class=\"_ _1\"></span>rgue<span class=\"_ _1\"></span>d that there could be m<span class=\"_ _1\"></span>ore than on<span class=\"_ _1\"></span>e per<span class=\"_ _1\"></span>forma<span class=\"_ _1\"></span>nce obligations in so<span class=\"_ _1\"></span>me of the con<span class=\"_ _4\"></span>tracts, but thos<span class=\"_ _4\"></span>e pot<span class=\"_ _4\"></span>enti<span class=\"_ _4\"></span>al addit<span class=\"_ _4\"></span>ional perfor<span class=\"_ _4\"></span>mance oblig<span class=\"_ _4\"></span>ati<span class=\"_ _4\"></span>ons ident<span class=\"_ _4\"></span>ified has<span class=\"_ _4\"></span> been assessed immat<span class=\"_ _4\"></span>erial.3. T<span class=\"_ _4\"></span>ran<span class=\"_ _1\"></span>sac<span class=\"_ _1\"></span>tio<span class=\"_ _1\"></span>n priceRe<span class=\"_ _4\"></span>venue<span class=\"_ _4\"></span> from c<span class=\"_ _4\"></span>onstruction<span class=\"_ _4\"></span> cont<span class=\"_ _4\"></span>racts includes origi<span class=\"_ _4\"></span>nal c<span class=\"_ _4\"></span>ontract amoun<span class=\"_ _4\"></span>t and appr<span class=\"_ _4\"></span>ov<span class=\"_ _4\"></span>ed vari<span class=\"_ _4\"></span>ati<span class=\"_ _4\"></span>on order<span class=\"_ _1\"></span>s. For contrac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s where it is id<span class=\"_ _1\"></span>entified mu<span class=\"_ _1\"></span>ltiple performance<span class=\"_ _4\"></span> obliga<span class=\"_ _4\"></span>tions, a<span class=\"_ _4\"></span> stand-alone sel<span class=\"_ _4\"></span>ling<span class=\"_ _4\"></span> price<span class=\"_ _4\"></span> is identifie<span class=\"_ _1\"></span>d to each of the per<span class=\"_ _1\"></span>form<span class=\"_ _1\"></span>ance obligation<span class=\"_ _1\"></span>. Potential liquidated damag<span class=\"_ _1\"></span>es are recogn<span class=\"_ _1\"></span>ized as a reduc<span class=\"_ _1\"></span>tion of the tran<span class=\"_ _1\"></span>sac<span class=\"_ _1\"></span>tion price unl<span class=\"_ _1\"></span>ess it is h<span class=\"_ _1\"></span>ighly probab<span class=\"_ _1\"></span>le that they will not be incurre<span class=\"_ _1\"></span>d. Beyond this there<span class=\"_ _4\"></span> are onl<span class=\"_ _4\"></span>y imma<span class=\"_ _4\"></span>teri<span class=\"_ _4\"></span>al vari<span class=\"_ _4\"></span>able c<span class=\"_ _4\"></span>onsidera<span class=\"_ _4\"></span>tions.  4.  <span class=\"_ _ff\"></span>Allo<span class=\"_ _1\"></span>catio<span class=\"_ _1\"></span>n of tra<span class=\"_ _1\"></span>nsa<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>tion p<span class=\"_ _1\"></span>rice to per<span class=\"_ _1\"></span>fo<span class=\"_ _1\"></span>rma<span class=\"_ _1\"></span>nce obligat<span class=\"_ _4\"></span>ionBas<span class=\"_ _1\"></span>ed on the ex<span class=\"_ _1\"></span>tensive re<span class=\"_ _4\"></span>view of contract<span class=\"_ _1\"></span>s upon th<span class=\"_ _1\"></span>e imple<span class=\"_ _1\"></span>mentation of IFR<span class=\"_ _1\"></span>S 15<span class=\"_ _1\"></span>, the following has be<span class=\"_ _1\"></span>en ide<span class=\"_ _1\"></span>ntifie<span class=\"_ _1\"></span>d;Cont<span class=\"_ _4\"></span>racts represent<span class=\"_ _4\"></span> one performanc<span class=\"_ _4\"></span>e oblig<span class=\"_ _4\"></span>atio<span class=\"_ _4\"></span>n, hence a<span class=\"_ _4\"></span>llocat<span class=\"_ _4\"></span>ion o<span class=\"_ _4\"></span>f transaction<span class=\"_ _4\"></span> pric<span class=\"_ _4\"></span>e to<span class=\"_ _4\"></span> performance obliga<span class=\"_ _4\"></span>tion is<span class=\"_ _4\"></span> 1:<span class=\"_ _4\"></span>1.5.  <span class=\"_ _ff\"></span>Rev<span class=\"_ _4\"></span>en<span class=\"_ _1\"></span>ue re<span class=\"_ _1\"></span>cogni<span class=\"_ _1\"></span>tion a<span class=\"_ _1\"></span>s per<span class=\"_ _1\"></span>fo<span class=\"_ _1\"></span>rma<span class=\"_ _1\"></span>nce ob<span class=\"_ _1\"></span>liga<span class=\"_ _1\"></span>tion is sati<span class=\"_ _1\"></span>sf<span class=\"_ _1\"></span>iedRe<span class=\"_ _4\"></span>venue<span class=\"_ _4\"></span> is measur<span class=\"_ _4\"></span>ed based on t<span class=\"_ _4\"></span>he cons<span class=\"_ _4\"></span>iderat<span class=\"_ _4\"></span>ion specif<span class=\"_ _1\"></span>ied in a contrac<span class=\"_ _1\"></span>t with a custome<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>. The group recognizes rev<span class=\"_ _4\"></span>enu<span class=\"_ _1\"></span>e when it tran<span class=\"_ _1\"></span>sfer<span class=\"_ _1\"></span>s control o<span class=\"_ _4\"></span>ver a good o<span class=\"_ _1\"></span>r ser<span class=\"_ _1\"></span>vice to a customer<span class=\"_ _4\"></span>. The following tabl<span class=\"_ _1\"></span>e provides information ab<span class=\"_ _1\"></span>out the nature and timing of the s<span class=\"_ _1\"></span>atisfa<span class=\"_ _1\"></span>ction of pe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>forman<span class=\"_ _1\"></span>ce obligations in contrac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s with customer<span class=\"_ _1\"></span>s, a<span class=\"_ _1\"></span>nd the related<span class=\"_ _1\"></span> revenue<span class=\"_ _1\"></span> recog<span class=\"_ _1\"></span>nitio<span class=\"_ _1\"></span>n po<span class=\"_ _1\"></span>licie<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>.2.15<span class=\"_ _4\"></span> PENSION OBL<span class=\"_ _4\"></span>IGA<span class=\"_ _5\"></span>TIONS, BONUS<span class=\"_ _4\"></span> SCHEMES AND OTHER<span class=\"_ _4\"></span> COMPENSA<span class=\"_ _5\"></span>TION SC<span class=\"_ _4\"></span>HEME<span class=\"_ _1\"></span>S F<span class=\"_ _4\"></span>OR EMPLO<span class=\"_ _4\"></span>YEESa<span class=\"_ _4\"></span>) Pension obl<span class=\"_ _4\"></span>igationsThe comp<span class=\"_ _1\"></span>anies i<span class=\"_ _1\"></span>n the group have various pe<span class=\"_ _1\"></span>nsion plans. The pensi<span class=\"_ _4\"></span>on plans ar<span class=\"_ _4\"></span>e in ge<span class=\"_ _4\"></span>neral financ<span class=\"_ _4\"></span>ed by<span class=\"_ _4\"></span> payment<span class=\"_ _1\"></span>s to insurance comp<span class=\"_ _1\"></span>anies o<span class=\"_ _1\"></span>r pen<span class=\"_ _1\"></span>sion fun<span class=\"_ _1\"></span>ds<span class=\"_ _1\"></span>. As of 3<span class=\"_ _1\"></span>1 De<span class=\"_ _1\"></span>cember 2<span class=\"_ _1\"></span>022, N<span class=\"_ _1\"></span>ekka<span class=\"_ _1\"></span>r has only d<span class=\"_ _1\"></span>efine<span class=\"_ _1\"></span>d contribution plans<span class=\"_ _1\"></span>.  2<span class=\"_ _1\"></span>.16 R<span class=\"_ _1\"></span>EV<span class=\"_ _1\"></span>EN<span class=\"_ _1\"></span>U<span class=\"_ _1\"></span>E R<span class=\"_ _1\"></span>ECOGN<span class=\"_ _1\"></span>ITI<span class=\"_ _1\"></span>ONA five-step proce<span class=\"_ _1\"></span>ss is ap<span class=\"_ _1\"></span>plied b<span class=\"_ _1\"></span>efore re<span class=\"_ _4\"></span>venue c<span class=\"_ _1\"></span>an be recog<span class=\"_ _1\"></span>nized; 1. <span class=\"_ _100\"> </span><span class=\"ls4b ws4e\">Ide<span class=\"_ _1\"></span>ntif<span class=\"_ _1\"></span>y the<span class=\"_ _1\"></span> contrac<span class=\"_ _1\"></span>t</span>2. <span class=\"_ _101\"> </span>Identif<span class=\"_ _1\"></span>y the p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>forma<span class=\"_ _1\"></span>nce obligations in the cont<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>t3. <span class=\"_ _101\"> </span><span class=\"ls35 ws35\">Det<span class=\"_ _4\"></span>ermine t<span class=\"_ _4\"></span>he transacti<span class=\"_ _4\"></span>on pric<span class=\"_ _4\"></span>e</span>4. <span class=\"_ _6d\"> </span><span class=\"ls35 ws35\">A<span class=\"_ _4\"></span>llocat<span class=\"_ _4\"></span>e the<span class=\"_ _4\"></span> transaction pr<span class=\"_ _4\"></span>ice<span class=\"_ _4\"></span> to performanc<span class=\"_ _4\"></span>e </span>obligat<span class=\"_ _4\"></span>ions5. <span class=\"_ _101\"> </span><span class=\"ls35 ws35\">Rec<span class=\"_ _4\"></span>ogniz<span class=\"_ _4\"></span>ed r<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>enue as perform<span class=\"_ _4\"></span>ance obl<span class=\"_ _4\"></span>igat<span class=\"_ _4\"></span>ion is<span class=\"_ _4\"></span> </span>sati<span class=\"_ _1\"></span>sf<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>dDurin<span class=\"_ _1\"></span>g the applic<span class=\"_ _1\"></span>ation proces<span class=\"_ _1\"></span>s, s<span class=\"_ _1\"></span>tep 2 and 5 ha<span class=\"_ _1\"></span>s bee<span class=\"_ _1\"></span>n the mos<span class=\"_ _1\"></span>t complex due to the contrac<span class=\"_ _1\"></span>t stru<span class=\"_ _1\"></span>ctu<span class=\"_ _1\"></span>re within Nekka<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>. Below are fur<span class=\"_ _1\"></span>the<span class=\"_ _1\"></span>r details on th<span class=\"_ _1\"></span>e 5-s<span class=\"_ _1\"></span>tep mode<span class=\"_ _1\"></span>l, focusin<span class=\"_ _1\"></span>g on step 2 an<span class=\"_ _1\"></span>d 5.1. I<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ntific<span class=\"_ _1\"></span>atio<span class=\"_ _1\"></span>n of contrac<span class=\"_ _1\"></span>tThe group\u2019s re<span class=\"_ _4\"></span>venue d<span class=\"_ _1\"></span>erives from contrac<span class=\"_ _1\"></span>ts with custome<span class=\"_ _1\"></span>rs in on<span class=\"_ _1\"></span>e of the following rev<span class=\"_ _4\"></span>enue s<span class=\"_ _1\"></span>treams;a. <span class=\"_ _101\"> </span><span class=\"ls35 ws35\">Long-<span class=\"_ _4\"></span>term<span class=\"_ _4\"></span> construct<span class=\"_ _4\"></span>ion c<span class=\"_ _4\"></span>ontracts <span class=\"ls8 ws1\"> </span></span>(<span class=\"_ _5\"></span>engineer<span class=\"_ _5\"></span>-t<span class=\"_ _4\"></span>o-order<span class=\"_ _4\"></span>)b. <span class=\"_ _6d\"> </span><span class=\"ls35 ws35\">Servic<span class=\"_ _4\"></span>e con<span class=\"_ _4\"></span>tracts</span>c. <span class=\"_ _d\"> </span><span class=\"ls46 ws49\">After sales</span>All thes<span class=\"_ _1\"></span>e rev<span class=\"_ _4\"></span>enue s<span class=\"_ _1\"></span>treams a<span class=\"_ _1\"></span>re base<span class=\"_ _1\"></span>d on a contrac<span class=\"_ _1\"></span>t with the custome<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>. Nat<span class=\"_ _1\"></span>ure a<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>d timi<span class=\"_ _1\"></span>ng of s<span class=\"_ _1\"></span>ati<span class=\"_ _1\"></span>sf<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>tio<span class=\"_ _1\"></span>n T<span class=\"_ _4\"></span>ype of con<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>ctofperformance<span class=\"_ _4\"></span> obligat<span class=\"_ _4\"></span>ion<span class=\"_ _102\"> </span><span class=\"ls2d ws1\">Revenu<span class=\"_ _1\"></span>e re<span class=\"_ _1\"></span>cogn<span class=\"_ _1\"></span>itio<span class=\"_ _1\"></span>n un<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r IF<span class=\"_ _1\"></span>RS 15<span class=\"_ _1\"></span> </span>Shipy<span class=\"_ _4\"></span>ard solutionsConstruction c<span class=\"_ _4\"></span>ontracts Long ter<span class=\"_ _1\"></span>m cons<span class=\"_ _1\"></span>tru<span class=\"_ _1\"></span>ctio<span class=\"_ _1\"></span>n contra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts with Af<span class=\"_ _1\"></span>ter a tho<span class=\"_ _1\"></span>roug<span class=\"_ _1\"></span>h ana<span class=\"_ _1\"></span>lysis of th<span class=\"_ _1\"></span>e criteri<span class=\"_ _1\"></span>a for (Engineer<span class=\"_ _5\"></span>-t<span class=\"_ _4\"></span>o-order<span class=\"_ _4\"></span>)a ty<span class=\"_ _1\"></span>pica<span class=\"_ _1\"></span>l dur<span class=\"_ _1\"></span>ation of 1<span class=\"_ _1\"></span>8-<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>8 mon<span class=\"_ _1\"></span>ths fro<span class=\"_ _1\"></span>m \u201cov<span class=\"_ _4\"></span>er tim<span class=\"_ _1\"></span>e\u201d revenu<span class=\"_ _1\"></span>e recog<span class=\"_ _1\"></span>nitio<span class=\"_ _1\"></span>n the ma<span class=\"_ _1\"></span>in is<span class=\"_ _1\"></span>sue contra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s are s<span class=\"_ _1\"></span>igne<span class=\"_ _1\"></span>d, to th<span class=\"_ _1\"></span>e proje<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts a<span class=\"_ _1\"></span>re relatin<span class=\"_ _1\"></span>g to timing of revenu<span class=\"_ _1\"></span>e recog<span class=\"_ _1\"></span>nitio<span class=\"_ _1\"></span>n was close<span class=\"_ _1\"></span>d. T<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>se p<span class=\"_ _1\"></span>rojec<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s are e<span class=\"_ _1\"></span>ngin<span class=\"_ _1\"></span>ee<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>-t<span class=\"_ _4\"></span>o-<span class=\"_ _1\"></span>orde<span class=\"_ _1\"></span>r Ne<span class=\"_ _1\"></span>kkar<span class=\"_ _1\"></span>\u2019s enforce<span class=\"_ _1\"></span>abl<span class=\"_ _1\"></span>e right to paym<span class=\"_ _1\"></span>ent fo<span class=\"_ _1\"></span>r the proje<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>, whi<span class=\"_ _1\"></span>ch de<span class=\"_ _1\"></span>livers h<span class=\"_ _1\"></span>ighly c<span class=\"_ _1\"></span>us<span class=\"_ _1\"></span>tomized per<span class=\"_ _1\"></span>fo<span class=\"_ _1\"></span>rma<span class=\"_ _1\"></span>nce com<span class=\"_ _1\"></span>pleted to date in a si<span class=\"_ _1\"></span>tuation turn<span class=\"_ _1\"></span>key system<span class=\"_ _1\"></span>s for shi<span class=\"_ _1\"></span>pyards a<span class=\"_ _1\"></span>roun<span class=\"_ _1\"></span>d the with termi<span class=\"_ _1\"></span>nation by th<span class=\"_ _1\"></span>e cus<span class=\"_ _1\"></span>tome<span class=\"_ _1\"></span>r for othe<span class=\"_ _1\"></span>r world<span class=\"_ _1\"></span>. The p<span class=\"_ _1\"></span>roje<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s a<span class=\"_ _1\"></span>re high<span class=\"_ _1\"></span>ly spe<span class=\"_ _1\"></span>cialized reas<span class=\"_ _1\"></span>ons th<span class=\"_ _1\"></span>an N<span class=\"_ _1\"></span>ek<span class=\"_ _1\"></span>kar<span class=\"_ _1\"></span>\u2019s failu<span class=\"_ _1\"></span>re to per<span class=\"_ _1\"></span>for<span class=\"_ _1\"></span>m as sys<span class=\"_ _1\"></span>tems fo<span class=\"_ _1\"></span>r eac<span class=\"_ _1\"></span>h indiv<span class=\"_ _1\"></span>idu<span class=\"_ _1\"></span>al proj<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>t, with prom<span class=\"_ _1\"></span>ise<span class=\"_ _1\"></span>d (termin<span class=\"_ _1\"></span>ation by convenie<span class=\"_ _1\"></span>nce<span class=\"_ _4\"></span>). no alte<span class=\"_ _1\"></span>rnative us<span class=\"_ _1\"></span>e for the co<span class=\"_ _1\"></span>mpa<span class=\"_ _1\"></span>ny<span class=\"_ _4\"></span>, and whe<span class=\"_ _1\"></span>re eac<span class=\"_ _1\"></span>h proje<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>t is consi<span class=\"_ _1\"></span>dere<span class=\"_ _1\"></span>d to be on<span class=\"_ _1\"></span>e Ne<span class=\"_ _1\"></span>kkar h<span class=\"_ _1\"></span>as a<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>sed th<span class=\"_ _1\"></span>e righ<span class=\"_ _1\"></span>t to paymen<span class=\"_ _1\"></span>t to performance obli<span class=\"_ _4\"></span>gation.date from a l<span class=\"_ _1\"></span>ega<span class=\"_ _1\"></span>l poi<span class=\"_ _1\"></span>nt of view. The resu<span class=\"_ _1\"></span>lt of the contr<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>t review is that th<span class=\"_ _1\"></span>e releva<span class=\"_ _1\"></span>nt contra<span class=\"_ _1\"></span>ct For the p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>fo<span class=\"_ _1\"></span>rma<span class=\"_ _1\"></span>nce ob<span class=\"_ _1\"></span>ligatio<span class=\"_ _1\"></span>ns id<span class=\"_ _1\"></span>entifi<span class=\"_ _1\"></span>ed eithe<span class=\"_ _1\"></span>r incl<span class=\"_ _1\"></span>ud<span class=\"_ _1\"></span>es a ter<span class=\"_ _1\"></span>minatio<span class=\"_ _1\"></span>n by convenien<span class=\"_ _1\"></span>ce in the con<span class=\"_ _1\"></span>trac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s, i<span class=\"_ _1\"></span>t is as<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>sse<span class=\"_ _1\"></span>d that con<span class=\"_ _1\"></span>trol clau<span class=\"_ _1\"></span>se that i<span class=\"_ _1\"></span>s in favor of the g<span class=\"_ _1\"></span>roup, o<span class=\"_ _1\"></span>r that will be tr<span class=\"_ _1\"></span>ans<span class=\"_ _1\"></span>fer<span class=\"_ _1\"></span>red to the cu<span class=\"_ _1\"></span>stom<span class=\"_ _1\"></span>er over tim<span class=\"_ _1\"></span>e gen<span class=\"_ _1\"></span>era<span class=\"_ _1\"></span>l le<span class=\"_ _1\"></span>gal b<span class=\"_ _1\"></span>asis i<span class=\"_ _1\"></span>n the rel<span class=\"_ _1\"></span>evant jur<span class=\"_ _1\"></span>isdi<span class=\"_ _1\"></span>cti<span class=\"_ _1\"></span>on is as the i<span class=\"_ _1\"></span>tems a<span class=\"_ _1\"></span>re cons<span class=\"_ _1\"></span>truc<span class=\"_ _1\"></span>ted<span class=\"_ _1\"></span>. in favor of the g<span class=\"_ _1\"></span>roup, th<span class=\"_ _1\"></span>us N<span class=\"_ _1\"></span>ekk<span class=\"_ _1\"></span>ar have the le<span class=\"_ _1\"></span>ga<span class=\"_ _1\"></span>l right to req<span class=\"_ _1\"></span>uire p<span class=\"_ _1\"></span>ayment f<span class=\"_ _1\"></span>rom th<span class=\"_ _1\"></span>e cus<span class=\"_ _1\"></span>tome<span class=\"_ _1\"></span>r for pe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>form<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce to date. Payme<span class=\"_ _1\"></span>nt covers app<span class=\"_ _1\"></span>roximately th<span class=\"_ _1\"></span>e expe<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ted sell<span class=\"_ _1\"></span>ing pr<span class=\"_ _1\"></span>ice of the goo<span class=\"_ _1\"></span>ds a<span class=\"_ _1\"></span>nd se<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>vices tr<span class=\"_ _1\"></span>ans<span class=\"_ _1\"></span>fer<span class=\"_ _1\"></span>red to date, w<span class=\"_ _1\"></span>hich equ<span class=\"_ _1\"></span>als cos<span class=\"_ _1\"></span>t plu<span class=\"_ _1\"></span>s a rea<span class=\"_ _1\"></span>son<span class=\"_ _1\"></span>abl<span class=\"_ _1\"></span>e profit m<span class=\"_ _1\"></span>argi<span class=\"_ _1\"></span>n. Ba<span class=\"_ _1\"></span>sed o<span class=\"_ _1\"></span>n this it i<span class=\"_ _1\"></span>s the com<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ny\u2019s ass<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>sme<span class=\"_ _1\"></span>nt, that revenu<span class=\"_ _1\"></span>e recog<span class=\"_ _1\"></span>nition over tim<span class=\"_ _1\"></span>e is corre<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>t for the<span class=\"_ _1\"></span>se contra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>. I<span class=\"_ _1\"></span>n add<span class=\"_ _1\"></span>ition<span class=\"_ _1\"></span>, the<span class=\"_ _1\"></span>re is of<span class=\"_ _1\"></span>ten n<span class=\"_ _1\"></span>o altern<span class=\"_ _1\"></span>ative use<span class=\"_ _1\"></span>.Me<span class=\"_ _1\"></span>asure of p<span class=\"_ _1\"></span>rogre<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>s is ba<span class=\"_ _1\"></span>sed o<span class=\"_ _1\"></span>n cost in<span class=\"_ _1\"></span>cur<span class=\"_ _1\"></span>red relative to the total ex<span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>cte<span class=\"_ _1\"></span>d cost to satis<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>y th<span class=\"_ _1\"></span>e performance obli<span class=\"_ _4\"></span>gation.Upg<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>de contra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts  Long ter<span class=\"_ _1\"></span>m upg<span class=\"_ _1\"></span>rad<span class=\"_ _1\"></span>e contra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s with a t<span class=\"_ _1\"></span>ypi<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>l The a<span class=\"_ _1\"></span>nal<span class=\"_ _1\"></span>ysis of the c<span class=\"_ _1\"></span>riteria fo<span class=\"_ _1\"></span>r \u201cover time\u201d (Engineer<span class=\"_ _5\"></span>-t<span class=\"_ _4\"></span>o-order<span class=\"_ _4\"></span>)dur<span class=\"_ _1\"></span>ation of 12-<span class=\"_ _4\"></span>24 months f<span class=\"_ _1\"></span>rom contr<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>ts a<span class=\"_ _1\"></span>re revenue re<span class=\"_ _1\"></span>cogni<span class=\"_ _1\"></span>tion for th<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>e ty<span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>s of contra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s sign<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span>, to the proj<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s are clos<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span>. Th<span class=\"_ _1\"></span>ese is lin<span class=\"_ _1\"></span>ked to Nek<span class=\"_ _1\"></span>kar<span class=\"_ _1\"></span>\u2019s per<span class=\"_ _1\"></span>for<span class=\"_ _1\"></span>man<span class=\"_ _1\"></span>ce en<span class=\"_ _1\"></span>han<span class=\"_ _1\"></span>cing a<span class=\"_ _1\"></span>n proje<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts a<span class=\"_ _1\"></span>re eng<span class=\"_ _1\"></span>ine<span class=\"_ _1\"></span>er<span class=\"_ _4\"></span>-to-ord<span class=\"_ _1\"></span>er pro<span class=\"_ _1\"></span>jec<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s, as<span class=\"_ _1\"></span>set that th<span class=\"_ _1\"></span>e cus<span class=\"_ _1\"></span>tome<span class=\"_ _1\"></span>r controls a<span class=\"_ _1\"></span>s the a<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>et is which d<span class=\"_ _1\"></span>eliver<span class=\"_ _1\"></span>s up<span class=\"_ _1\"></span>gra<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>s of existin<span class=\"_ _1\"></span>g ship<span class=\"_ _1\"></span>lif<span class=\"_ _1\"></span>t enhanced o<span class=\"_ _4\"></span>r upgraded. sys<span class=\"_ _1\"></span>tems with h<span class=\"_ _1\"></span>ighly c<span class=\"_ _1\"></span>us<span class=\"_ _1\"></span>tomized tur<span class=\"_ _1\"></span>nkey sys<span class=\"_ _1\"></span>tems fo<span class=\"_ _1\"></span>r shipyard<span class=\"_ _1\"></span>s arou<span class=\"_ _1\"></span>nd th<span class=\"_ _1\"></span>e world<span class=\"_ _1\"></span>. The Ne<span class=\"_ _1\"></span>kkar h<span class=\"_ _1\"></span>as a<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>sed th<span class=\"_ _1\"></span>at the c<span class=\"_ _1\"></span>ustom<span class=\"_ _1\"></span>er co<span class=\"_ _1\"></span>ntrols proje<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts a<span class=\"_ _1\"></span>re high<span class=\"_ _1\"></span>ly spe<span class=\"_ _1\"></span>cial<span class=\"_ _1\"></span>ized sys<span class=\"_ _1\"></span>tems for the as<span class=\"_ _1\"></span>set th<span class=\"_ _1\"></span>roug<span class=\"_ _1\"></span>ho<span class=\"_ _1\"></span>ut the up<span class=\"_ _1\"></span>gra<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>. The a<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>et eac<span class=\"_ _1\"></span>h indi<span class=\"_ _1\"></span>vidu<span class=\"_ _1\"></span>al proj<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>t, with n<span class=\"_ _1\"></span>o alter<span class=\"_ _1\"></span>native is in op<span class=\"_ _1\"></span>erati<span class=\"_ _1\"></span>on thro<span class=\"_ _1\"></span>ugh<span class=\"_ _1\"></span>out m<span class=\"_ _1\"></span>ost of th<span class=\"_ _1\"></span>e proj<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>t use fo<span class=\"_ _1\"></span>r the com<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ny<span class=\"_ _4\"></span>, that the cu<span class=\"_ _1\"></span>stom<span class=\"_ _1\"></span>er pha<span class=\"_ _1\"></span>se an<span class=\"_ _1\"></span>d all i<span class=\"_ _1\"></span>nst<span class=\"_ _1\"></span>allati<span class=\"_ _1\"></span>on will h<span class=\"_ _1\"></span>app<span class=\"_ _1\"></span>en o<span class=\"_ _1\"></span>n controls th<span class=\"_ _1\"></span>roug<span class=\"_ _1\"></span>hou<span class=\"_ _1\"></span>t the p<span class=\"_ _1\"></span>rojec<span class=\"_ _1\"></span>t ph<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>e and cus<span class=\"_ _1\"></span>tome<span class=\"_ _1\"></span>r prem<span class=\"_ _1\"></span>ise<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. As s<span class=\"_ _1\"></span>uch th<span class=\"_ _1\"></span>e cus<span class=\"_ _1\"></span>tome<span class=\"_ _1\"></span>r have whe<span class=\"_ _1\"></span>re eac<span class=\"_ _1\"></span>h proje<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>t is consi<span class=\"_ _1\"></span>dere<span class=\"_ _1\"></span>d to be on<span class=\"_ _1\"></span>e physic<span class=\"_ _1\"></span>al control of th<span class=\"_ _1\"></span>e as<span class=\"_ _1\"></span>set in<span class=\"_ _1\"></span>clud<span class=\"_ _1\"></span>ing contro<span class=\"_ _1\"></span>l performance obli<span class=\"_ _4\"></span>gation.over fun<span class=\"_ _1\"></span>cti<span class=\"_ _1\"></span>ona<span class=\"_ _1\"></span>l and o<span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>ration<span class=\"_ _1\"></span>al s<span class=\"_ _1\"></span>truc<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span>. Lega<span class=\"_ _1\"></span>l owner<span class=\"_ _1\"></span>ship of th<span class=\"_ _1\"></span>e work p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>for<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>d is als<span class=\"_ _1\"></span>o For the p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>fo<span class=\"_ _1\"></span>rma<span class=\"_ _1\"></span>nce ob<span class=\"_ _1\"></span>ligatio<span class=\"_ _1\"></span>ns id<span class=\"_ _1\"></span>entifi<span class=\"_ _1\"></span>ed tran<span class=\"_ _1\"></span>sfe<span class=\"_ _1\"></span>rred to th<span class=\"_ _1\"></span>e cus<span class=\"_ _1\"></span>tome<span class=\"_ _1\"></span>r as th<span class=\"_ _1\"></span>e work is in the con<span class=\"_ _1\"></span>trac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s, i<span class=\"_ _1\"></span>t is as<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>sse<span class=\"_ _1\"></span>d that con<span class=\"_ _1\"></span>trol ca<span class=\"_ _1\"></span>rrie<span class=\"_ _1\"></span>d out<span class=\"_ _1\"></span>. B<span class=\"_ _1\"></span>ase<span class=\"_ _1\"></span>d on thi<span class=\"_ _1\"></span>s it is the co<span class=\"_ _1\"></span>mpa<span class=\"_ _1\"></span>ny\u2019s will be tr<span class=\"_ _1\"></span>ans<span class=\"_ _1\"></span>fer<span class=\"_ _1\"></span>red to the cu<span class=\"_ _1\"></span>stom<span class=\"_ _1\"></span>er over tim<span class=\"_ _1\"></span>e as<span class=\"_ _1\"></span>ses<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>ent, th<span class=\"_ _1\"></span>at revenue re<span class=\"_ _1\"></span>cogn<span class=\"_ _1\"></span>ition over tim<span class=\"_ _1\"></span>e as the i<span class=\"_ _1\"></span>tems a<span class=\"_ _1\"></span>re cons<span class=\"_ _1\"></span>truc<span class=\"_ _1\"></span>ted<span class=\"_ _1\"></span>. is corre<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>t for the<span class=\"_ _1\"></span>se cont<span class=\"_ _1\"></span>rac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s.Me<span class=\"_ _1\"></span>asure of p<span class=\"_ _1\"></span>rogre<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>s is ba<span class=\"_ _1\"></span>sed o<span class=\"_ _1\"></span>n cost in<span class=\"_ _1\"></span>cur<span class=\"_ _1\"></span>red relative to the total ex<span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>cte<span class=\"_ _1\"></span>d cost to satis<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>y th<span class=\"_ _1\"></span>e performance obli<span class=\"_ _4\"></span>gation.2<span class=\"_ _1\"></span>.17<span class=\"_ _1\"></span> CO<span class=\"_ _1\"></span>NT<span class=\"_ _1\"></span>R<span class=\"_ _2\"></span>AC<span class=\"_ _1\"></span>T COS<span class=\"_ _1\"></span>T<span class=\"_ _1\"></span>SFor r<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>enue wher<span class=\"_ _4\"></span>e performanc<span class=\"_ _4\"></span>e obli<span class=\"_ _4\"></span>gati<span class=\"_ _4\"></span>ons are satisf<span class=\"_ _1\"></span>ied over time, which is the prim<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>y sou<span class=\"_ _1\"></span>rce of rev<span class=\"_ _4\"></span>enu<span class=\"_ _1\"></span>e at the group, all cost are recognized as expens<span class=\"_ _1\"></span>ed when i<span class=\"_ _1\"></span>ncurred b<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>ause control of the work in progres<span class=\"_ _1\"></span>s trans<span class=\"_ _1\"></span>fers continuo<span class=\"_ _1\"></span>usly to the custome<span class=\"_ _1\"></span>r as it is produced a<span class=\"_ _1\"></span>nd not at discrete intervals<span class=\"_ _1\"></span>.For contract<span class=\"_ _1\"></span>s whe<span class=\"_ _1\"></span>re per<span class=\"_ _1\"></span>forma<span class=\"_ _1\"></span>nce obligation are s<span class=\"_ _1\"></span>atisfied<span class=\"_ _1\"></span> at a point in time, IA<span class=\"_ _1\"></span>S 2, Inventory<span class=\"_ _4\"></span>, set<span class=\"_ _1\"></span>s the accounting.Cost to obtain a contrac<span class=\"_ _1\"></span>t are imm<span class=\"_ _1\"></span>aterial for the group and ex<span class=\"_ _4\"></span>pensed when inc<span class=\"_ _4\"></span>urred.Balance<span class=\"_ _4\"></span> sheet<span class=\"_ _4\"></span> classi<span class=\"_ _4\"></span>ficati<span class=\"_ _4\"></span>onFor contract<span class=\"_ _1\"></span>s recogn<span class=\"_ _1\"></span>iz<span class=\"_ _4\"></span>ed \u201cov<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>-t<span class=\"_ _4\"></span>ime\u201d<span class=\"_ _4\"></span>, an am<span class=\"_ _1\"></span>ount equa<span class=\"_ _1\"></span>l to completed, not invoic<span class=\"_ _4\"></span>ed<span class=\"_ _1\"></span>, per<span class=\"_ _1\"></span>form<span class=\"_ _1\"></span>ance oblig<span class=\"_ _4\"></span>ati<span class=\"_ _4\"></span>ons based on t<span class=\"_ _4\"></span>ransaction pri<span class=\"_ _4\"></span>ce ar<span class=\"_ _4\"></span>e rec<span class=\"_ _4\"></span>ogniz<span class=\"_ _4\"></span>ed as contrac<span class=\"_ _1\"></span>t ass<span class=\"_ _1\"></span>et, while prepayme<span class=\"_ _1\"></span>nts f<span class=\"_ _1\"></span>rom custome<span class=\"_ _1\"></span>rs are recognized as contrac<span class=\"_ _1\"></span>t liability. For c<span class=\"_ _4\"></span>ontrac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s where there is b<span class=\"_ _1\"></span>oth a contract as<span class=\"_ _1\"></span>set and a contrac<span class=\"_ _1\"></span>t liability, i<span class=\"_ _4\"></span>t is pre<span class=\"_ _1\"></span>sented net in the cons<span class=\"_ _1\"></span>olidated stat<span class=\"_ _4\"></span>ement o<span class=\"_ _4\"></span>f financia<span class=\"_ _4\"></span>l posi<span class=\"_ _4\"></span>tion.One<span class=\"_ _1\"></span>rous contrac<span class=\"_ _1\"></span>tsThe f<span class=\"_ _1\"></span>ull loss is recog<span class=\"_ _1\"></span>nized immediately if contract<span class=\"_ _1\"></span>s are foreca<span class=\"_ _1\"></span>st to be loss m<span class=\"_ _1\"></span>aking<span class=\"_ _1\"></span>. The f<span class=\"_ _1\"></span>ull loss i<span class=\"_ _1\"></span>nclude<span class=\"_ _1\"></span>s all relevant contract cost<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. 2.18 IMP<span class=\"_ _5\"></span>AIRMENT OF ASSETS Non-financ<span class=\"_ _4\"></span>ial ass<span class=\"_ _4\"></span>etsAt the repor<span class=\"_ _1\"></span>ting date, the group as<span class=\"_ _1\"></span>ses<span class=\"_ _1\"></span>ses wh<span class=\"_ _1\"></span>ether there are indic<span class=\"_ _1\"></span>ations that an as<span class=\"_ _1\"></span>set may be imp<span class=\"_ _1\"></span>aired. If any indication exis<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>, or whe<span class=\"_ _1\"></span>n ann<span class=\"_ _1\"></span>ual imp<span class=\"_ _1\"></span>airme<span class=\"_ _1\"></span>nt testing for an a<span class=\"_ _1\"></span>sset is req<span class=\"_ _1\"></span>uired, th<span class=\"_ _1\"></span>e group es<span class=\"_ _1\"></span>timates the as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>\u2019s r<span class=\"_ _4\"></span>ecoverable amo<span class=\"_ _1\"></span>unt. For g<span class=\"_ _1\"></span>oodwill an<span class=\"_ _1\"></span>d intangib<span class=\"_ _1\"></span>le as<span class=\"_ _1\"></span>sets not yet available for use, o<span class=\"_ _1\"></span>r with an indet<span class=\"_ _4\"></span>erminabl<span class=\"_ _4\"></span>e useful l<span class=\"_ _4\"></span>ife,<span class=\"_ _4\"></span> the rec<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>verab<span class=\"_ _4\"></span>le amount is es<span class=\"_ _1\"></span>timated at the same tim<span class=\"_ _1\"></span>e each year<span class=\"_ _4\"></span>. An as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>\u2019s recov<span class=\"_ _4\"></span>erabl<span class=\"_ _1\"></span>e amou<span class=\"_ _1\"></span>nt is the highe<span class=\"_ _1\"></span>r of an as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>\u2019s or cash<span class=\"_ _1\"></span>-ge<span class=\"_ _1\"></span>nerating unit<span class=\"_ _2\"></span>\u2019<span class=\"_ _4\"></span>s (<span class=\"_ _4\"></span>CGU) fair valu<span class=\"_ _1\"></span>e les<span class=\"_ _1\"></span>s costs of dispos<span class=\"_ _1\"></span>al and it<span class=\"_ _1\"></span>s value i<span class=\"_ _1\"></span>n use. Recoverable am<span class=\"_ _1\"></span>ount is determine<span class=\"_ _1\"></span>d for an individ<span class=\"_ _1\"></span>ual as<span class=\"_ _1\"></span>set, unl<span class=\"_ _1\"></span>ess th<span class=\"_ _1\"></span>e ass<span class=\"_ _1\"></span>et does n<span class=\"_ _1\"></span>ot gene<span class=\"_ _1\"></span>rate cash inflows that are largely independent o<span class=\"_ _4\"></span>f tho<span class=\"_ _4\"></span>se from<span class=\"_ _4\"></span> other<span class=\"_ _4\"></span> assets or gr<span class=\"_ _4\"></span>oups of asset<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. When the c<span class=\"_ _1\"></span>arr<span class=\"_ _1\"></span>ying a<span class=\"_ _1\"></span>mou<span class=\"_ _1\"></span>nt of an asset or CGU exc<span class=\"_ _4\"></span>ee<span class=\"_ _1\"></span>ds its re<span class=\"_ _1\"></span>co<span class=\"_ _4\"></span>verable a<span class=\"_ _1\"></span>mount<span class=\"_ _1\"></span>, the ass<span class=\"_ _1\"></span>et is considere<span class=\"_ _1\"></span>d impaire<span class=\"_ _1\"></span>d and is writ<span class=\"_ _1\"></span>ten down to its rec<span class=\"_ _4\"></span>ov<span class=\"_ _4\"></span>erable<span class=\"_ _4\"></span> amount.In the as<span class=\"_ _1\"></span>ses<span class=\"_ _1\"></span>sme<span class=\"_ _1\"></span>nt of value in use, th<span class=\"_ _1\"></span>e es<span class=\"_ _1\"></span>timated future c<span class=\"_ _1\"></span>ash flow is discounted to net pres<span class=\"_ _1\"></span>ent value<span class=\"_ _1\"></span>, with a pretax market<span class=\"_ _4\"></span>-based discou<span class=\"_ _1\"></span>nt rate. The rate takes into consideration the tim<span class=\"_ _1\"></span>e value of mon<span class=\"_ _1\"></span>ey and a<span class=\"_ _1\"></span>sset<span class=\"_ _4\"></span>-specific ris<span class=\"_ _1\"></span>k. With the p<span class=\"_ _1\"></span>urpos<span class=\"_ _1\"></span>e of testing for impair<span class=\"_ _1\"></span>ment, a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s that have not been tested individua<span class=\"_ _1\"></span>lly are groupe<span class=\"_ _1\"></span>d in the small<span class=\"_ _1\"></span>est i<span class=\"_ _1\"></span>dentifiabl<span class=\"_ _1\"></span>e Construction c<span class=\"_ _4\"></span>ontracts Long ter<span class=\"_ _1\"></span>m cons<span class=\"_ _1\"></span>tru<span class=\"_ _1\"></span>ctio<span class=\"_ _1\"></span>n contra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts with \u201cP<span class=\"_ _1\"></span>oint<span class=\"_ _4\"></span>-in-tim<span class=\"_ _1\"></span>e\u201d revenue re<span class=\"_ _1\"></span>cogn<span class=\"_ _1\"></span>ition wh<span class=\"_ _1\"></span>ere (Engineer<span class=\"_ _5\"></span>-t<span class=\"_ _4\"></span>o-order<span class=\"_ _4\"></span>)a ty<span class=\"_ _1\"></span>pica<span class=\"_ _1\"></span>l dur<span class=\"_ _1\"></span>ation of 1<span class=\"_ _1\"></span>8-<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>8 mon<span class=\"_ _1\"></span>ths fro<span class=\"_ _1\"></span>m revenue is re<span class=\"_ _1\"></span>cogn<span class=\"_ _1\"></span>ized whe<span class=\"_ _1\"></span>n the g<span class=\"_ _1\"></span>ood<span class=\"_ _1\"></span>s are contra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s are s<span class=\"_ _1\"></span>igne<span class=\"_ _1\"></span>d, to th<span class=\"_ _1\"></span>e proje<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts a<span class=\"_ _1\"></span>re deli<span class=\"_ _1\"></span>vered an<span class=\"_ _1\"></span>d have be<span class=\"_ _1\"></span>en accepte<span class=\"_ _1\"></span>d by the close<span class=\"_ _1\"></span>d. T<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>se p<span class=\"_ _1\"></span>rojec<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s are e<span class=\"_ _1\"></span>ngin<span class=\"_ _1\"></span>ee<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>-t<span class=\"_ _4\"></span>o-cus<span class=\"_ _1\"></span>tome<span class=\"_ _1\"></span>r at thei<span class=\"_ _1\"></span>r prem<span class=\"_ _1\"></span>ise<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>.orde<span class=\"_ _1\"></span>r proje<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>, wh<span class=\"_ _1\"></span>ich de<span class=\"_ _1\"></span>livers t<span class=\"_ _1\"></span>urn<span class=\"_ _1\"></span>key sys<span class=\"_ _1\"></span>tems fo<span class=\"_ _1\"></span>r shipyard<span class=\"_ _1\"></span>s arou<span class=\"_ _1\"></span>nd th<span class=\"_ _1\"></span>e world<span class=\"_ _1\"></span>. The proje<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts a<span class=\"_ _1\"></span>re spe<span class=\"_ _1\"></span>cialized s<span class=\"_ _1\"></span>yste<span class=\"_ _1\"></span>ms for e<span class=\"_ _1\"></span>ach indi<span class=\"_ _1\"></span>vidu<span class=\"_ _1\"></span>al proj<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>t, h<span class=\"_ _1\"></span>owev<span class=\"_ _4\"></span>er th<span class=\"_ _1\"></span>ere mig<span class=\"_ _1\"></span>ht be an alte<span class=\"_ _1\"></span>rnative us<span class=\"_ _1\"></span>e for the co<span class=\"_ _1\"></span>mpa<span class=\"_ _1\"></span>ny<span class=\"_ _4\"></span>.Ser<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ice and a<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ter sa<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>s The c<span class=\"_ _4\"></span>ompany<span class=\"_ _4\"></span> deliv<span class=\"_ _4\"></span>ers servic<span class=\"_ _4\"></span>e-based Revenue f<span class=\"_ _1\"></span>rom contr<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s with cus<span class=\"_ _1\"></span>tome<span class=\"_ _1\"></span>rs fo<span class=\"_ _1\"></span>r cont<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>sbusi<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>, wh<span class=\"_ _1\"></span>ere work i<span class=\"_ _1\"></span>s don<span class=\"_ _1\"></span>e on the other s<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vice<span class=\"_ _1\"></span>s is re<span class=\"_ _1\"></span>cognized over<span class=\"_ _4\"></span>-time usin<span class=\"_ _1\"></span>g a cus<span class=\"_ _1\"></span>tome<span class=\"_ _1\"></span>rs e<span class=\"_ _1\"></span>quip<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nt. T<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>se d<span class=\"_ _1\"></span>eliveri<span class=\"_ _1\"></span>es are cost p<span class=\"_ _1\"></span>rogre<span class=\"_ _1\"></span>ss m<span class=\"_ _1\"></span>etho<span class=\"_ _1\"></span>d or is re<span class=\"_ _1\"></span>cognized over<span class=\"_ _4\"></span>-man-hour based<span class=\"_ _4\"></span> and cons<span class=\"_ _4\"></span>idered o<span class=\"_ _4\"></span>ver<span class=\"_ _5\"></span>-t<span class=\"_ _4\"></span>ime time a<span class=\"_ _1\"></span>s man<span class=\"_ _1\"></span>ho<span class=\"_ _1\"></span>urs a<span class=\"_ _1\"></span>nd m<span class=\"_ _1\"></span>aterial<span class=\"_ _1\"></span>s are de<span class=\"_ _1\"></span>livered to deli<span class=\"_ _1\"></span>verie<span class=\"_ _1\"></span>s. S<span class=\"_ _1\"></span>pare p<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s as p<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>t of th<span class=\"_ _1\"></span>e ser<span class=\"_ _1\"></span>vice the cust<span class=\"_ _4\"></span>omer<span class=\"_ _4\"></span>.deli<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>y are reco<span class=\"_ _1\"></span>gnized u<span class=\"_ _1\"></span>pon d<span class=\"_ _1\"></span>eliver<span class=\"_ _1\"></span>y. Lead time f<span class=\"_ _1\"></span>rom ord<span class=\"_ _1\"></span>er to comp<span class=\"_ _1\"></span>leted cu<span class=\"_ _1\"></span>stom<span class=\"_ _1\"></span>er Revenue f<span class=\"_ _1\"></span>rom contr<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s with cus<span class=\"_ _1\"></span>tome<span class=\"_ _1\"></span>rs fo<span class=\"_ _1\"></span>r deli<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>y is no<span class=\"_ _1\"></span>rma<span class=\"_ _1\"></span>lly le<span class=\"_ _1\"></span>ss th<span class=\"_ _1\"></span>an thre<span class=\"_ _1\"></span>e mo<span class=\"_ _1\"></span>nths<span class=\"_ _1\"></span>. af<span class=\"_ _1\"></span>ter sa<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>s, a<span class=\"_ _1\"></span>re recog<span class=\"_ _1\"></span>nized at po<span class=\"_ _1\"></span>int<span class=\"_ _4\"></span>-in-time u<span class=\"_ _1\"></span>pon deliver<span class=\"_ _1\"></span>y<span class=\"_ _4\"></span>. For af<span class=\"_ _1\"></span>ter s<span class=\"_ _1\"></span>ale<span class=\"_ _1\"></span>s contr<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s, in w<span class=\"_ _1\"></span>hich is s<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>e of comp<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>s etc, revenu<span class=\"_ _1\"></span>e are re<span class=\"_ _1\"></span>cognized upon deli<span class=\"_ _4\"></span>very<span class=\"_ _4\"></span>. group of ass<span class=\"_ _1\"></span>ets that ge<span class=\"_ _1\"></span>nerate incoming c<span class=\"_ _1\"></span>ash fl<span class=\"_ _1\"></span>ow which in all material asp<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s is inde<span class=\"_ _1\"></span>pend<span class=\"_ _1\"></span>ent of incoming c<span class=\"_ _1\"></span>ash flows from other a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s or group of ass<span class=\"_ _1\"></span>ets (<span class=\"_ _4\"></span>cash gen<span class=\"_ _1\"></span>erating unit<span class=\"_ _1\"></span>s or CGU). Imp<span class=\"_ _1\"></span>airme<span class=\"_ _1\"></span>nt is determine<span class=\"_ _1\"></span>d for goodwill by ass<span class=\"_ _1\"></span>essin<span class=\"_ _1\"></span>g the recov<span class=\"_ _4\"></span>erab<span class=\"_ _1\"></span>le amou<span class=\"_ _1\"></span>nt of each CGU (<span class=\"_ _4\"></span>or group of CGUs<span class=\"_ _5\"></span>) to which the goo<span class=\"_ _1\"></span>dwill relates<span class=\"_ _1\"></span>.Impa<span class=\"_ _1\"></span>irment los<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>s relating to goodwill cann<span class=\"_ _1\"></span>ot be rev<span class=\"_ _4\"></span>ers<span class=\"_ _1\"></span>ed in futu<span class=\"_ _1\"></span>re period<span class=\"_ _1\"></span>s. For othe<span class=\"_ _1\"></span>r ass<span class=\"_ _1\"></span>ets<span class=\"_ _1\"></span>, an ass<span class=\"_ _1\"></span>essm<span class=\"_ _1\"></span>ent is ma<span class=\"_ _1\"></span>de on e<span class=\"_ _1\"></span>ach repor<span class=\"_ _1\"></span>ting date whether there are indic<span class=\"_ _1\"></span>ations that previously recognized impair<span class=\"_ _1\"></span>ment los<span class=\"_ _1\"></span>ses n<span class=\"_ _1\"></span>o longe<span class=\"_ _1\"></span>r exist or have decreas<span class=\"_ _1\"></span>ed. A previously recognized impair<span class=\"_ _1\"></span>ment los<span class=\"_ _1\"></span>s is rev<span class=\"_ _4\"></span>er<span class=\"_ _1\"></span>sed only if there ha<span class=\"_ _1\"></span>s bee<span class=\"_ _1\"></span>n a chang<span class=\"_ _1\"></span>e in the as<span class=\"_ _1\"></span>sumptions used to determine th<span class=\"_ _1\"></span>e ass<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>\u2019<span class=\"_ _4\"></span>s recov<span class=\"_ _4\"></span>era<span class=\"_ _1\"></span>ble amo<span class=\"_ _1\"></span>unt since the las<span class=\"_ _1\"></span>t impair<span class=\"_ _1\"></span>ment los<span class=\"_ _1\"></span>s was recognized. Th<span class=\"_ _1\"></span>e rev<span class=\"_ _4\"></span>ers<span class=\"_ _1\"></span>al is limited so that the c<span class=\"_ _1\"></span>arr<span class=\"_ _1\"></span>ying a<span class=\"_ _1\"></span>mount of the ass<span class=\"_ _1\"></span>et does n<span class=\"_ _1\"></span>ot ex<span class=\"_ _4\"></span>ceed it<span class=\"_ _1\"></span>s recov<span class=\"_ _4\"></span>erab<span class=\"_ _1\"></span>le amo<span class=\"_ _1\"></span>unt, nor exc<span class=\"_ _4\"></span>eed th<span class=\"_ _1\"></span>e carr<span class=\"_ _1\"></span>yin<span class=\"_ _1\"></span>g amou<span class=\"_ _1\"></span>nt that would hav<span class=\"_ _4\"></span>e be<span class=\"_ _1\"></span>en determine<span class=\"_ _1\"></span>d, net of de<span class=\"_ _1\"></span>preciation, h<span class=\"_ _1\"></span>ad no im<span class=\"_ _1\"></span>pairm<span class=\"_ _1\"></span>ent loss b<span class=\"_ _1\"></span>een recogn<span class=\"_ _1\"></span>iz<span class=\"_ _4\"></span>ed for th<span class=\"_ _1\"></span>e asset in p<span class=\"_ _1\"></span>rior years<span class=\"_ _1\"></span>.in profit and los<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>, and imp<span class=\"_ _1\"></span>airm<span class=\"_ _1\"></span>ent of finan<span class=\"_ _1\"></span>cial ass<span class=\"_ _1\"></span>ets<span class=\"_ _1\"></span>. Bor<span class=\"_ _1\"></span>row<span class=\"_ _4\"></span>ing cost<span class=\"_ _1\"></span>s not direc<span class=\"_ _1\"></span>tly attribut<span class=\"_ _1\"></span>able to acqui<span class=\"_ _4\"></span>sit<span class=\"_ _4\"></span>ion, proc<span class=\"_ _4\"></span>essing or pr<span class=\"_ _4\"></span>oduction o<span class=\"_ _4\"></span>f a qua<span class=\"_ _4\"></span>lifying ass<span class=\"_ _1\"></span>et, are includ<span class=\"_ _1\"></span>ed in profit an<span class=\"_ _1\"></span>d loss usin<span class=\"_ _1\"></span>g the ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tive int<span class=\"_ _4\"></span>erest r<span class=\"_ _1\"></span>ate method. Foreign curren<span class=\"_ _1\"></span>cy gain<span class=\"_ _1\"></span>s and los<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>s are repor<span class=\"_ _1\"></span>ted net<span class=\"_ _1\"></span>.2<span class=\"_ _1\"></span>.19 C<span class=\"_ _1\"></span>AS<span class=\"_ _1\"></span>H FLOW ST<span class=\"_ _4\"></span>A<span class=\"_ _4\"></span>TEM<span class=\"_ _1\"></span>EN<span class=\"_ _1\"></span>TThe cash flo<span class=\"_ _4\"></span>w sta<span class=\"_ _4\"></span>tement<span class=\"_ _4\"></span> has been prepar<span class=\"_ _4\"></span>ed based on<span class=\"_ _4\"></span> the in<span class=\"_ _1\"></span>dire<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>t meth<span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>.2.<span class=\"_ _1\"></span>20 EARNINGS PER<span class=\"_ _4\"></span> SHAREThe ba<span class=\"_ _1\"></span>sic earn<span class=\"_ _1\"></span>ings pe<span class=\"_ _1\"></span>r share an<span class=\"_ _1\"></span>d diluted earn<span class=\"_ _1\"></span>ings per sha<span class=\"_ _1\"></span>re are prese<span class=\"_ _1\"></span>nted for ordinar<span class=\"_ _1\"></span>y sha<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span>. The basic ea<span class=\"_ _1\"></span>rning<span class=\"_ _1\"></span>s per sha<span class=\"_ _1\"></span>re is calcu<span class=\"_ _1\"></span>lated by dividing the peri<span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>\u2019<span class=\"_ _4\"></span>s earn<span class=\"_ _1\"></span>ings attrib<span class=\"_ _1\"></span>utabl<span class=\"_ _1\"></span>e to o<span class=\"_ _4\"></span>wne<span class=\"_ _1\"></span>rs of the ordinar<span class=\"_ _1\"></span>y sha<span class=\"_ _1\"></span>res adj<span class=\"_ _1\"></span>usted for the n<span class=\"_ _1\"></span>umbe<span class=\"_ _1\"></span>r of own sha<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span>. Diluted ear<span class=\"_ _1\"></span>nings p<span class=\"_ _1\"></span>er share are c<span class=\"_ _1\"></span>alculated by adjus<span class=\"_ _1\"></span>ting the ear<span class=\"_ _1\"></span>nings an<span class=\"_ _1\"></span>d the weighted av<span class=\"_ _4\"></span>erag<span class=\"_ _1\"></span>e numb<span class=\"_ _1\"></span>er of ordinar<span class=\"_ _1\"></span>y ou<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>ding share<span class=\"_ _1\"></span>s, a<span class=\"_ _1\"></span>djusted for th<span class=\"_ _1\"></span>e numb<span class=\"_ _1\"></span>er of own shares, for p<span class=\"_ _1\"></span>otential dilution effe<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. 2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>1 FIN<span class=\"_ _1\"></span>AN<span class=\"_ _1\"></span>CIA<span class=\"_ _1\"></span>L IN<span class=\"_ _1\"></span>COM<span class=\"_ _1\"></span>E AN<span class=\"_ _1\"></span>D COS<span class=\"_ _1\"></span>T Financ<span class=\"_ _4\"></span>ial inc<span class=\"_ _4\"></span>ome c<span class=\"_ _4\"></span>onsists of capi<span class=\"_ _4\"></span>tal gai<span class=\"_ _4\"></span>ns on financi<span class=\"_ _4\"></span>al inv<span class=\"_ _4\"></span>es<span class=\"_ _1\"></span>tment<span class=\"_ _1\"></span>s and ch<span class=\"_ _1\"></span>ange<span class=\"_ _1\"></span>s to fair value of f<span class=\"_ _1\"></span>inancia<span class=\"_ _1\"></span>l ass<span class=\"_ _1\"></span>ets to fair valu<span class=\"_ _1\"></span>e in profit and los<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. Interest in<span class=\"_ _1\"></span>come is recognized in profit and los<span class=\"_ _1\"></span>s using the ef<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>ctive int<span class=\"_ _4\"></span>erest me<span class=\"_ _4\"></span>thod. Financia<span class=\"_ _1\"></span>l costs comp<span class=\"_ _1\"></span>rise interes<span class=\"_ _1\"></span>t costs o<span class=\"_ _1\"></span>n loan<span class=\"_ _1\"></span>s, the ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>t of interest in discounted accru<span class=\"_ _1\"></span>als, c<span class=\"_ _1\"></span>hang<span class=\"_ _1\"></span>es to the fair value of f<span class=\"_ _1\"></span>inancial a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s to fair value 2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>2 EQU<span class=\"_ _1\"></span>IT<span class=\"_ _2\"></span>YT<span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>ans<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>tion costs dire<span class=\"_ _1\"></span>ctly related to an equit<span class=\"_ _1\"></span>y trans<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>tion are recognized direc<span class=\"_ _1\"></span>tly in equit<span class=\"_ _1\"></span>y af<span class=\"_ _1\"></span>ter deducting tax<span class=\"_ _4\"></span> expenses. 2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>3 CONT<span class=\"_ _1\"></span>IN<span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>ENT L<span class=\"_ _1\"></span>IAB<span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>LITI<span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>S AN<span class=\"_ _1\"></span>D A<span class=\"_ _1\"></span>SS<span class=\"_ _1\"></span>ET<span class=\"_ _1\"></span>SContingent liabilitie<span class=\"_ _1\"></span>s are not recognized in the financia<span class=\"_ _4\"></span>l stat<span class=\"_ _4\"></span>ements. Signifi<span class=\"_ _4\"></span>cant c<span class=\"_ _4\"></span>ontin<span class=\"_ _4\"></span>gent li<span class=\"_ _4\"></span>abili<span class=\"_ _4\"></span>ties are disclose<span class=\"_ _1\"></span>d, except for cont<span class=\"_ _4\"></span>inge<span class=\"_ _1\"></span>nt liabilities that are unlikely to incur<span class=\"_ _4\"></span>. Liabilities are recogn<span class=\"_ _1\"></span>iz<span class=\"_ _4\"></span>ed un<span class=\"_ _1\"></span>les<span class=\"_ _1\"></span>s no reliabl<span class=\"_ _1\"></span>e estimate can b<span class=\"_ _1\"></span>e mad<span class=\"_ _1\"></span>e. If no reliab<span class=\"_ _1\"></span>le es<span class=\"_ _1\"></span>timate can be ma<span class=\"_ _1\"></span>de, the<span class=\"_ _1\"></span> group account<span class=\"_ _1\"></span>s for the liabilit<span class=\"_ _1\"></span>y as a contingent liabilit<span class=\"_ _1\"></span>y<span class=\"_ _4\"></span>.3. Financial r<span class=\"_ _4\"></span>isk management  3.1 FI<span class=\"_ _1\"></span>NA<span class=\"_ _1\"></span>NCI<span class=\"_ _1\"></span>AL R<span class=\"_ _1\"></span>IS<span class=\"_ _1\"></span>K F<span class=\"_ _4\"></span>ACTO<span class=\"_ _1\"></span>RSThe gr<span class=\"_ _4\"></span>oup\u2019<span class=\"_ _4\"></span>s acti<span class=\"_ _4\"></span>vit<span class=\"_ _4\"></span>ies entai<span class=\"_ _4\"></span>l variou<span class=\"_ _4\"></span>s types of fin<span class=\"_ _4\"></span>ancial risk; ma<span class=\"_ _1\"></span>rket risk (including currenc<span class=\"_ _1\"></span>y risk and interest<span class=\"_ _1\"></span> rate risk<span class=\"_ _4\"></span>), credit risk, liquidity risk a<span class=\"_ _1\"></span>nd ope<span class=\"_ _1\"></span>rational risk<span class=\"_ _1\"></span>. The B<span class=\"_ _1\"></span>oard of Direc<span class=\"_ _1\"></span>tors ha<span class=\"_ _1\"></span>s the prima<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y respon<span class=\"_ _1\"></span>sibility<span class=\"_ _1\"></span> for establishing and supervising the gr<span class=\"_ _4\"></span>oup\u2019<span class=\"_ _4\"></span>s framew<span class=\"_ _4\"></span>ork f<span class=\"_ _4\"></span>or ris<span class=\"_ _4\"></span>k management. The pr<span class=\"_ _4\"></span>incipl<span class=\"_ _4\"></span>es of risk<span class=\"_ _4\"></span> management ha<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>e been established<span class=\"_ _4\"></span> in order<span class=\"_ _4\"></span> to identif<span class=\"_ _1\"></span>y an<span class=\"_ _1\"></span>d analy<span class=\"_ _1\"></span>ze the risk to which the group is expo<span class=\"_ _4\"></span>sed. Princi<span class=\"_ _4\"></span>ples and syst<span class=\"_ _4\"></span>ems fo<span class=\"_ _4\"></span>r risk<span class=\"_ _4\"></span> management are regula<span class=\"_ _1\"></span>rly revie<span class=\"_ _4\"></span>wed to reflect a<span class=\"_ _1\"></span>ny change<span class=\"_ _1\"></span>s in activi<span class=\"_ _4\"></span>ties and<span class=\"_ _4\"></span> marke<span class=\"_ _4\"></span>t c<span class=\"_ _4\"></span>onditi<span class=\"_ _4\"></span>ons. The audi<span class=\"_ _4\"></span>t commi<span class=\"_ _4\"></span>ttee r<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>iew<span class=\"_ _4\"></span>s management\u2019<span class=\"_ _4\"></span>s monitoring of the group\u2019s principle<span class=\"_ _1\"></span>s and p<span class=\"_ _1\"></span>rocedures<span class=\"_ _1\"></span> for r<span class=\"_ _4\"></span>isk managemen<span class=\"_ _4\"></span>t. The group\u2019s main risk man<span class=\"_ _1\"></span>agem<span class=\"_ _1\"></span>ent pla<span class=\"_ _1\"></span>n focuse<span class=\"_ _1\"></span>s on the<span class=\"_ _4\"></span> unpredictabil<span class=\"_ _4\"></span>ity of<span class=\"_ _4\"></span> the capi<span class=\"_ _4\"></span>tal mark<span class=\"_ _4\"></span>et and attempt<span class=\"_ _1\"></span>s to minimize i<span class=\"_ _4\"></span>t<span class=\"_ _1\"></span>s potentially negative effec<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s on the group\u2019s financia<span class=\"_ _1\"></span>l results<span class=\"_ _1\"></span>. Th<span class=\"_ _1\"></span>e group eng<span class=\"_ _1\"></span>age<span class=\"_ _1\"></span>s in international op<span class=\"_ _1\"></span>erations an<span class=\"_ _1\"></span>d is esp<span class=\"_ _1\"></span>ecially expose<span class=\"_ _1\"></span>d to currenc<span class=\"_ _1\"></span>y risk<span class=\"_ _1\"></span>. The g<span class=\"_ _1\"></span>roup use<span class=\"_ _1\"></span>s hedg<span class=\"_ _1\"></span>ing to reduce the risk of currency exposure.<span class=\"_ _1\"></span> The group h<span class=\"_ _1\"></span>as a de<span class=\"_ _1\"></span>centraliz<span class=\"_ _4\"></span>ed s<span class=\"_ _1\"></span>truc<span class=\"_ _1\"></span>ture with oper<span class=\"_ _1\"></span>ational supe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>vision of the variou<span class=\"_ _1\"></span>s busine<span class=\"_ _1\"></span>ss u<span class=\"_ _1\"></span>nits<span class=\"_ _1\"></span>, where the ma<span class=\"_ _1\"></span>in mana<span class=\"_ _1\"></span>gem<span class=\"_ _1\"></span>ent of finan<span class=\"_ _1\"></span>cial risk is determine<span class=\"_ _1\"></span>d by the Board of Direc<span class=\"_ _1\"></span>tors<span class=\"_ _1\"></span>. This a<span class=\"_ _1\"></span>pplies to areas such a<span class=\"_ _1\"></span>s currenc<span class=\"_ _1\"></span>y risk, interest rate risk, credit risk<span class=\"_ _1\"></span> and use o<span class=\"_ _4\"></span>f financi<span class=\"_ _4\"></span>al deriv<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>ives.    For the clas<span class=\"_ _1\"></span>sification of fin<span class=\"_ _1\"></span>ancial a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s and lia<span class=\"_ _1\"></span>bilities,<span class=\"_ _1\"></span> reference is mad<span class=\"_ _1\"></span>e to <span class=\"ls55 ws57\">Note<span class=\"_ _1\"></span> 19<span class=\"_ _1\"></span></span><span class=\"ls8\">.</span>downturn in the oil-ga<span class=\"_ _1\"></span>s market may impac<span class=\"_ _1\"></span>t the market outlook for so<span class=\"_ _1\"></span>me of the<span class=\"_ _1\"></span>se produ<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>.Furthe<span class=\"_ _1\"></span>r des<span class=\"_ _1\"></span>cription of the group\u2019s market risk can be found in the D<span class=\"_ _1\"></span>irec<span class=\"_ _1\"></span>tors\u2019 repo<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>. a<span class=\"_ _4\"></span>) Curr<span class=\"_ _4\"></span>ency riskThe group o<span class=\"_ _1\"></span>perates on a world-wide b<span class=\"_ _1\"></span>asis an<span class=\"_ _1\"></span>d is exposed to currency ri<span class=\"_ _1\"></span>sk in foreign currencies<span class=\"_ _1\"></span>. Exp<span class=\"_ _1\"></span>osure to the risk in foreign exchange rates relates prima<span class=\"_ _1\"></span>rily to the group\u2019<span class=\"_ _4\"></span>s ope<span class=\"_ _1\"></span>rating ac<span class=\"_ _1\"></span>tivities (<span class=\"_ _4\"></span>when rev<span class=\"_ _4\"></span>enue o<span class=\"_ _1\"></span>r expense<span class=\"_ _4\"></span> is denomina<span class=\"_ _4\"></span>ted<span class=\"_ _4\"></span> in for<span class=\"_ _4\"></span>eign<span class=\"_ _4\"></span> currenci<span class=\"_ _4\"></span>es<span class=\"_ _5\"></span>). The group m<span class=\"_ _1\"></span>anag<span class=\"_ _1\"></span>es it<span class=\"_ _1\"></span>s foreign curren<span class=\"_ _1\"></span>cy risk by hedg<span class=\"_ _1\"></span>ing the net exposure in foreign c<span class=\"_ _1\"></span>urrencie<span class=\"_ _1\"></span>s, whi<span class=\"_ _1\"></span>ch is mainly U<span class=\"_ _1\"></span>SD an<span class=\"_ _1\"></span>d EUR<span class=\"_ _1\"></span>. Cu<span class=\"_ _1\"></span>rrenc<span class=\"_ _1\"></span>y cash f<span class=\"_ _1\"></span>low forecas<span class=\"_ _1\"></span>ts are revie<span class=\"_ _4\"></span>wed on a regu<span class=\"_ _1\"></span>lar basi<span class=\"_ _1\"></span>s and the g<span class=\"_ _1\"></span>roup aims to hedge a p<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>tion of the foreca<span class=\"_ _1\"></span>sted net curre<span class=\"_ _1\"></span>ncy exposure that matures within a 24-months pe<span class=\"_ _1\"></span>riod<span class=\"_ _1\"></span>. Forwa<span class=\"_ _1\"></span>rd ex<span class=\"_ _4\"></span>chan<span class=\"_ _1\"></span>ge contrac<span class=\"_ _1\"></span>ts a<span class=\"_ _1\"></span>re used as h<span class=\"_ _1\"></span>edgi<span class=\"_ _1\"></span>ng instru<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>s and th<span class=\"_ _1\"></span>ey are designated as h<span class=\"_ _1\"></span>edg<span class=\"_ _1\"></span>es of firm comm<span class=\"_ _1\"></span>itments fo<span class=\"_ _1\"></span>r those he<span class=\"_ _1\"></span>dging relationship<span class=\"_ _1\"></span>s that qualif<span class=\"_ _1\"></span>y for he<span class=\"_ _1\"></span>dge a<span class=\"_ _1\"></span>ccounting. Whe<span class=\"_ _1\"></span>n neces<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y<span class=\"_ _4\"></span>, forward<span class=\"_ _4\"></span> ex<span class=\"_ _4\"></span>change c<span class=\"_ _4\"></span>ont<span class=\"_ _4\"></span>racts are pro<span class=\"_ _4\"></span>longed as t<span class=\"_ _4\"></span>hey matu<span class=\"_ _1\"></span>re. For other mon<span class=\"_ _1\"></span>etar<span class=\"_ _1\"></span>y as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s and ob<span class=\"_ _1\"></span>ligations in foreign currenc<span class=\"_ _1\"></span>y<span class=\"_ _4\"></span>, net exposure is mo<span class=\"_ _1\"></span>nitored, an<span class=\"_ _1\"></span>d is adjus<span class=\"_ _1\"></span>ted by purchasing an<span class=\"_ _1\"></span>d selling foreign cur<span class=\"_ _1\"></span>rency wh<span class=\"_ _1\"></span>en nec<span class=\"_ _4\"></span>essary<span class=\"_ _4\"></span>. The group h<span class=\"_ _1\"></span>as insign<span class=\"_ _1\"></span>ifica<span class=\"_ _1\"></span>nt inv<span class=\"_ _4\"></span>es<span class=\"_ _1\"></span>tment<span class=\"_ _1\"></span>s in foreign subsidiarie<span class=\"_ _1\"></span>s where n<span class=\"_ _1\"></span>et asset<span class=\"_ _1\"></span>s are expose<span class=\"_ _1\"></span>d to currenc<span class=\"_ _1\"></span>y risk at conversion of currenc<span class=\"_ _1\"></span>y<span class=\"_ _4\"></span>. b<span class=\"_ _4\"></span>) Interes<span class=\"_ _1\"></span>t rate riskInterest rate risk is the risk that the f<span class=\"_ _1\"></span>air valu<span class=\"_ _1\"></span>e or future cash f<span class=\"_ _1\"></span>lows of a financial in<span class=\"_ _1\"></span>strum<span class=\"_ _1\"></span>ent will fluc<span class=\"_ _1\"></span>tuate bec<span class=\"_ _1\"></span>ause of cha<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>s in market interest rates<span class=\"_ _1\"></span>. A<span class=\"_ _1\"></span>s per 31 D<span class=\"_ _1\"></span>ecemb<span class=\"_ _1\"></span>er 202<span class=\"_ _1\"></span>2, the group d<span class=\"_ _1\"></span>oes n<span class=\"_ _1\"></span>ot hav<span class=\"_ _4\"></span>e any int<span class=\"_ _4\"></span>erest<span class=\"_ _5\"></span>-bearing deb<span class=\"_ _4\"></span>t, hence<span class=\"_ _4\"></span> no mat<span class=\"_ _4\"></span>erial<span class=\"_ _4\"></span> expos<span class=\"_ _4\"></span>ure to the risk of change<span class=\"_ _1\"></span>s in market interest rates<span class=\"_ _1\"></span>. The group\u2019s surplus liq<span class=\"_ _1\"></span>uidity is in th<span class=\"_ _1\"></span>e form of bank deposit<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. Any divergence from the us<span class=\"_ _1\"></span>e of a floating rate of int<span class=\"_ _4\"></span>eres<span class=\"_ _1\"></span>t and pla<span class=\"_ _1\"></span>cement of surp<span class=\"_ _1\"></span>lus liquidit<span class=\"_ _1\"></span>y shall be d<span class=\"_ _1\"></span>etermined by the Bo<span class=\"_ _1\"></span>ard of Direc<span class=\"_ _1\"></span>tors<span class=\"_ _1\"></span>.Items exposed to interest rate risk are ma<span class=\"_ _1\"></span>inly related to bank de<span class=\"_ _1\"></span>posits a<span class=\"_ _1\"></span>nd und<span class=\"_ _1\"></span>rawn credit facilities<span class=\"_ _1\"></span>. MARKET RISKMarket risk is the risk of cha<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>s to market prices, su<span class=\"_ _1\"></span>ch as foreign exchange rates interes<span class=\"_ _1\"></span>t and comm<span class=\"_ _1\"></span>odities<span class=\"_ _1\"></span>, af<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>ting the income o<span class=\"_ _1\"></span>r value of fina<span class=\"_ _1\"></span>ncial ins<span class=\"_ _1\"></span>trum<span class=\"_ _1\"></span>ents<span class=\"_ _1\"></span>. Mana<span class=\"_ _1\"></span>gem<span class=\"_ _1\"></span>ent of market risk intends to monitor that risk exposure lies within a set framework.<span class=\"_ _1\"></span>  The comp<span class=\"_ _1\"></span>anies of the g<span class=\"_ _1\"></span>roup buy a<span class=\"_ _1\"></span>nd sell f<span class=\"_ _1\"></span>inancial derivatives and inc<span class=\"_ _1\"></span>ur fina<span class=\"_ _1\"></span>ncial oblig<span class=\"_ _1\"></span>ations to contr<span class=\"_ _4\"></span>ol market risk<span class=\"_ _1\"></span>. T<span class=\"_ _5\"></span>ra<span class=\"_ _1\"></span>nsa<span class=\"_ _1\"></span>ctio<span class=\"_ _1\"></span>ns are ca<span class=\"_ _1\"></span>rried ou<span class=\"_ _1\"></span>t within the guide<span class=\"_ _1\"></span>lines is<span class=\"_ _1\"></span>sue<span class=\"_ _1\"></span>d by the group. Hed<span class=\"_ _1\"></span>ge accounting is used for F<span class=\"_ _1\"></span>X contrac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s that qualif<span class=\"_ _1\"></span>y for h<span class=\"_ _1\"></span>edge accounting. Th<span class=\"_ _1\"></span>e remaining contrac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s are me<span class=\"_ _1\"></span>asured at fair valu<span class=\"_ _1\"></span>e through profit a<span class=\"_ _1\"></span>nd loss<span class=\"_ _1\"></span>.  There are a n<span class=\"_ _1\"></span>umbe<span class=\"_ _1\"></span>r of risks related to the market dev<span class=\"_ _4\"></span>elopmen<span class=\"_ _4\"></span>t for Nekk<span class=\"_ _4\"></span>ar<span class=\"_ _1\"></span>\u2019<span class=\"_ _4\"></span>s pr<span class=\"_ _4\"></span>oduct<span class=\"_ _1\"></span>s and servic<span class=\"_ _4\"></span>es. Nek<span class=\"_ _1\"></span>kar mon<span class=\"_ _1\"></span>itors these ri<span class=\"_ _1\"></span>sks throug<span class=\"_ _1\"></span>h its s<span class=\"_ _1\"></span>ales n<span class=\"_ _1\"></span>etwork and by monitoring relevant available inform<span class=\"_ _1\"></span>ation on trends like ship<span class=\"_ _4\"></span>yard utilizat<span class=\"_ _4\"></span>ion indic<span class=\"_ _1\"></span>ators, investment trends an<span class=\"_ _1\"></span>d oil prices<span class=\"_ _1\"></span>.Within BUS<span class=\"_ _1\"></span>YS, th<span class=\"_ _1\"></span>e order ba<span class=\"_ _1\"></span>cklog is s<span class=\"_ _1\"></span>trong at ov<span class=\"_ _4\"></span>er NO<span class=\"_ _1\"></span>K 824 million and repre<span class=\"_ _1\"></span>sent<span class=\"_ _1\"></span>s a solid op<span class=\"_ _1\"></span>erational foundation for the comi<span class=\"_ _1\"></span>ng perio<span class=\"_ _1\"></span>ds<span class=\"_ _1\"></span>. Future deman<span class=\"_ _1\"></span>d for t<span class=\"_ _4\"></span>he curr<span class=\"_ _4\"></span>ent pr<span class=\"_ _4\"></span>oduct port<span class=\"_ _1\"></span>fol<span class=\"_ _4\"></span>io depends on the shipyards\u2019 ne<span class=\"_ _1\"></span>ed to imple<span class=\"_ _1\"></span>ment mo<span class=\"_ _1\"></span>re eff<span class=\"_ _1\"></span>icient produc<span class=\"_ _1\"></span>tion line<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. Currently<span class=\"_ _4\"></span>, there are no sign<span class=\"_ _1\"></span>s that the yard<span class=\"_ _4\"></span> industry\u2019s<span class=\"_ _4\"></span> focus on<span class=\"_ _4\"></span> restructurin<span class=\"_ _4\"></span>g and incr<span class=\"_ _4\"></span>eased produc<span class=\"_ _1\"></span>tivity will dimin<span class=\"_ _1\"></span>ish. From the volume of identifie<span class=\"_ _1\"></span>d prospec<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s, we expec<span class=\"_ _1\"></span>t the<span class=\"_ _1\"></span>re is potential for fur<span class=\"_ _1\"></span>the<span class=\"_ _1\"></span>r growth in the seg<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>.Rene<span class=\"_ _4\"></span>wables and aqu<span class=\"_ _4\"></span>acultur<span class=\"_ _4\"></span>e are<span class=\"_ _4\"></span> stil<span class=\"_ _4\"></span>l product development p<span class=\"_ _1\"></span>roject<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. For the<span class=\"_ _1\"></span>se busin<span class=\"_ _1\"></span>ess a<span class=\"_ _1\"></span>reas the risk fac<span class=\"_ _1\"></span>tors m<span class=\"_ _1\"></span>ainly relate to c<span class=\"_ _4\"></span>omm<span class=\"_ _1\"></span>ercialization of the products and solu<span class=\"_ _4\"></span>tions. Dig<span class=\"_ _4\"></span>ital Solu<span class=\"_ _4\"></span>tions (<span class=\"_ _4\"></span>Int<span class=\"_ _4\"></span>elli<span class=\"_ _4\"></span>lift<span class=\"_ _4\"></span>) has a pr<span class=\"_ _4\"></span>ov<span class=\"_ _4\"></span>en c<span class=\"_ _4\"></span>ommerc<span class=\"_ _4\"></span>iali<span class=\"_ _4\"></span>zed t<span class=\"_ _4\"></span>echnolog<span class=\"_ _4\"></span>y and the<span class=\"_ _4\"></span> produc<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s have been sold to both oil-ga<span class=\"_ _1\"></span>s related busine<span class=\"_ _1\"></span>ss a<span class=\"_ _1\"></span>nd wind in<span class=\"_ _1\"></span>dus<span class=\"_ _1\"></span>try. How<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>, a potential c<span class=\"_ _4\"></span>) Price ris<span class=\"_ _1\"></span>kThe group i<span class=\"_ _1\"></span>s exposed to fluc<span class=\"_ _1\"></span>tuations in m<span class=\"_ _1\"></span>arket prices in the o<span class=\"_ _1\"></span>perationa<span class=\"_ _1\"></span>l areas related to contract<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>, includin<span class=\"_ _1\"></span>g chang<span class=\"_ _1\"></span>es in ma<span class=\"_ _1\"></span>rket prices for raw materials, equipment<span class=\"_ _4\"></span> and dev<span class=\"_ _4\"></span>elopmen<span class=\"_ _4\"></span>t in wa<span class=\"_ _4\"></span>ges. These risks a<span class=\"_ _1\"></span>re to the extent possible m<span class=\"_ _1\"></span>anag<span class=\"_ _1\"></span>ed in the bid proces<span class=\"_ _1\"></span>ses by lockin<span class=\"_ _1\"></span>g in committed p<span class=\"_ _1\"></span>rices from vendors a<span class=\"_ _1\"></span>s a basis for of<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>rs to custome<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>, or by striving to place purcha<span class=\"_ _1\"></span>se order<span class=\"_ _1\"></span>s to vendors as soon a<span class=\"_ _1\"></span>s possibl<span class=\"_ _1\"></span>e af<span class=\"_ _1\"></span>ter contract signin<span class=\"_ _1\"></span>g or through esc<span class=\"_ _1\"></span>alation clause<span class=\"_ _1\"></span>s with custome<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>. Furthe<span class=\"_ _1\"></span>rmore, th<span class=\"_ _1\"></span>e majorit<span class=\"_ _1\"></span>y of Nek<span class=\"_ _1\"></span>kar<span class=\"_ _1\"></span>\u2019<span class=\"_ _4\"></span>s long-term ser<span class=\"_ _1\"></span>vice contract<span class=\"_ _1\"></span>s with cus<span class=\"_ _1\"></span>tomers h<span class=\"_ _1\"></span>av<span class=\"_ _4\"></span>e built<span class=\"_ _4\"></span>-in clause<span class=\"_ _1\"></span>s that ensure a<span class=\"_ _1\"></span>nnual inf<span class=\"_ _1\"></span>lation adjus<span class=\"_ _1\"></span>tment<span class=\"_ _1\"></span>s that correspon<span class=\"_ _1\"></span>d to recognized consumer pri<span class=\"_ _1\"></span>ce indices or similar<span class=\"_ _4\"></span>. Nek<span class=\"_ _1\"></span>kar also ha<span class=\"_ _1\"></span>s internal proces<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>s in place to ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tively manage pr<span class=\"_ _1\"></span>ice risk, inclu<span class=\"_ _1\"></span>ding ma<span class=\"_ _1\"></span>ndator<span class=\"_ _1\"></span>y internal controls and s<span class=\"_ _1\"></span>afeguardin<span class=\"_ _1\"></span>g process<span class=\"_ _1\"></span>es for tenders<span class=\"_ _4\"></span> and con<span class=\"_ _4\"></span>tracts. As of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12, the group ha<span class=\"_ _1\"></span>d the following maturity distribution on it<span class=\"_ _1\"></span>s external cus<span class=\"_ _1\"></span>tomers:0<span class=\"_ _2\"></span>-3 3-<span class=\"_ _1\"></span>6 &gt;6 (NOK Not <span class=\"_ _45\"></span><span class=\"ls8 ws1\"> </span>months months months 1000<span class=\"_ _4\"></span>)<span class=\"_ _dd\"> </span><span class=\"ls53 ws55\">T<span class=\"_ _4\"></span>otal</span>dueover<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>eover<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>eover<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>e31.<span class=\"_ _4\"></span>12.20<span class=\"_ _4\"></span>22<span class=\"_ _103\"> </span>10<span class=\"_ _1\"></span>6 875<span class=\"_ _5e\"> </span>28 4<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>8<span class=\"_ _fe\"> </span>56 321<span class=\"_ _104\"> </span><span class=\"ls75 ws73\">-1 2<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>8<span class=\"_ _fe\"> </span></span>23<span class=\"_ _4\"></span> 31431.<span class=\"_ _4\"></span>12.20<span class=\"_ _4\"></span>21<span class=\"_ _104\"> </span>1<span class=\"_ _1\"></span>34 7<span class=\"_ _4\"></span>49<span class=\"_ _105\"> </span>85 9<span class=\"_ _1\"></span>82<span class=\"_ _57\"> </span>42<span class=\"_ _1\"></span> 0<span class=\"_ _1\"></span>99<span class=\"_ _106\"> </span><span class=\"ls2a ws29\">4 03<span class=\"_ _1\"></span>1<span class=\"_ _47\"> </span></span>2 637For accounts re<span class=\"_ _1\"></span>ceivable that are not yet due, the assessment is, based o<span class=\"_ _4\"></span>n pre<span class=\"_ _4\"></span>vious e<span class=\"_ _4\"></span>xperienc<span class=\"_ _4\"></span>e, th<span class=\"_ _4\"></span>at there is no n<span class=\"_ _1\"></span>eed to impa<span class=\"_ _1\"></span>ir the value<span class=\"_ _1\"></span>. Acc<span class=\"_ _4\"></span>ount<span class=\"_ _1\"></span>s rec<span class=\"_ _4\"></span>eivables<span class=\"_ _4\"></span> rela<span class=\"_ _4\"></span>te t<span class=\"_ _4\"></span>o independen<span class=\"_ _4\"></span>t cust<span class=\"_ _4\"></span>omers who have no pre<span class=\"_ _4\"></span>vious h<span class=\"_ _1\"></span>istor<span class=\"_ _1\"></span>y of failing to fulf<span class=\"_ _1\"></span>ill their obligations to the group. I<span class=\"_ _1\"></span>nv<span class=\"_ _4\"></span>oicing is to a large ex<span class=\"_ _1\"></span>tent carr<span class=\"_ _1\"></span>ied out in a<span class=\"_ _1\"></span>ccordance with milestone<span class=\"_ _1\"></span>-base<span class=\"_ _1\"></span>d progr<span class=\"_ _4\"></span>ess in each<span class=\"_ _4\"></span> project. The ab<span class=\"_ _1\"></span>ov<span class=\"_ _4\"></span>e tab<span class=\"_ _1\"></span>le is pres<span class=\"_ _1\"></span>ented net of bad d<span class=\"_ _1\"></span>ebt provisions. A<span class=\"_ _1\"></span>s pe<span class=\"_ _1\"></span>r 31 D<span class=\"_ _1\"></span>ecemb<span class=\"_ _1\"></span>er 202<span class=\"_ _1\"></span>2, a provision NO<span class=\"_ _1\"></span>K 13 million is inclu<span class=\"_ _1\"></span>ded d<span class=\"_ _1\"></span>ue to uncer<span class=\"_ _1\"></span>taint<span class=\"_ _1\"></span>y for payment in one proje<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>. He<span class=\"_ _1\"></span>nce, the gross a<span class=\"_ _1\"></span>mount of account<span class=\"_ _1\"></span>s receivable<span class=\"_ _1\"></span>s &gt; 6 months overdue is NO<span class=\"_ _1\"></span>K 36 million<span class=\"_ _1\"></span>.  Additional information on a<span class=\"_ _1\"></span>ccounts receivabl<span class=\"_ _1\"></span>e is available in<span class=\"_ _1\"></span> <span class=\"ls55 ws57\">No<span class=\"_ _1\"></span>te 9<span class=\"_ _1\"></span><span class=\"ls8 ws1\">. </span></span>CREDIT RI<span class=\"_ _4\"></span>SKCredit risk is the r<span class=\"_ _1\"></span>isk that a counterpar<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>y will not meet i<span class=\"_ _4\"></span>ts obliga<span class=\"_ _4\"></span>tions<span class=\"_ _4\"></span> under a financi<span class=\"_ _4\"></span>al instru<span class=\"_ _4\"></span>ment or custome<span class=\"_ _1\"></span>r contrac<span class=\"_ _1\"></span>t, lead<span class=\"_ _1\"></span>ing to a finan<span class=\"_ _1\"></span>cial loss<span class=\"_ _1\"></span>. The<span class=\"_ _1\"></span> group is expose<span class=\"_ _1\"></span>d to credit risk from its o<span class=\"_ _1\"></span>perating<span class=\"_ _1\"></span> activi<span class=\"_ _4\"></span>ties (<span class=\"_ _4\"></span>primaril<span class=\"_ _4\"></span>y for<span class=\"_ _4\"></span> trade r<span class=\"_ _4\"></span>eceiv<span class=\"_ _4\"></span>ables and c<span class=\"_ _4\"></span>ontr<span class=\"_ _4\"></span>act ass<span class=\"_ _1\"></span>ets<span class=\"_ _4\"></span>) and from it<span class=\"_ _1\"></span>s fina<span class=\"_ _1\"></span>ncing ac<span class=\"_ _1\"></span>tivities<span class=\"_ _1\"></span>, includin<span class=\"_ _1\"></span>g deposi<span class=\"_ _4\"></span>ts with<span class=\"_ _4\"></span> bank and financ<span class=\"_ _4\"></span>ial inst<span class=\"_ _4\"></span>itut<span class=\"_ _4\"></span>ions, for<span class=\"_ _4\"></span>eign ex<span class=\"_ _4\"></span>change t<span class=\"_ _4\"></span>ransactions and<span class=\"_ _4\"></span> other<span class=\"_ _4\"></span> financial<span class=\"_ _4\"></span> instruments. Credit risk is ha<span class=\"_ _1\"></span>ndle<span class=\"_ _1\"></span>d at a corporate lev<span class=\"_ _4\"></span>el. T<span class=\"_ _1\"></span>he credit risk<span class=\"_ _1\"></span> is r<span class=\"_ _4\"></span>educed t<span class=\"_ _4\"></span>hrough d<span class=\"_ _4\"></span>istribut<span class=\"_ _4\"></span>ion on<span class=\"_ _4\"></span> sev<span class=\"_ _4\"></span>eral c<span class=\"_ _4\"></span>ount<span class=\"_ _4\"></span>erparts<span class=\"_ _1\"></span>. Requirem<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>s to credit ratings hav<span class=\"_ _4\"></span>e be<span class=\"_ _1\"></span>en es<span class=\"_ _1\"></span>tablish<span class=\"_ _1\"></span>ed to<span class=\"_ _4\"></span>ward counterpar<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>, and n<span class=\"_ _1\"></span>ew customer<span class=\"_ _1\"></span>s are subjec<span class=\"_ _1\"></span>t to credit rating test. In o<span class=\"_ _1\"></span>rder to minimize the risk of losse<span class=\"_ _1\"></span>s the group ap<span class=\"_ _1\"></span>plies comp<span class=\"_ _1\"></span>rehen<span class=\"_ _1\"></span>sive use of Letters of Credit toward its custom<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>. The g<span class=\"_ _1\"></span>roup carr<span class=\"_ _1\"></span>ies out a<span class=\"_ _1\"></span>sse<span class=\"_ _1\"></span>ssm<span class=\"_ _1\"></span>ent of credit risk to the political structure<span class=\"_ _4\"></span> depending on<span class=\"_ _4\"></span> the ec<span class=\"_ _4\"></span>onomic importance<span class=\"_ _4\"></span> of the agreem<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>s base<span class=\"_ _1\"></span>d on as<span class=\"_ _1\"></span>ses<span class=\"_ _1\"></span>sme<span class=\"_ _1\"></span>nts from th<span class=\"_ _1\"></span>e OECD an<span class=\"_ _1\"></span>d other eq<span class=\"_ _1\"></span>uivalent fa<span class=\"_ _1\"></span>ctor<span class=\"_ _1\"></span>s. Maximu<span class=\"_ _1\"></span>m risk exposure is repre<span class=\"_ _1\"></span>sented by the extent of finan<span class=\"_ _1\"></span>cial ass<span class=\"_ _1\"></span>ets recogn<span class=\"_ _1\"></span>iz<span class=\"_ _4\"></span>ed in th<span class=\"_ _1\"></span>e balan<span class=\"_ _1\"></span>ce sheet. Pleas<span class=\"_ _1\"></span>e find a<span class=\"_ _1\"></span>dditional infor<span class=\"_ _1\"></span>mation in Note 19. The c<span class=\"_ _4\"></span>ount<span class=\"_ _4\"></span>erparties for<span class=\"_ _4\"></span> deriva<span class=\"_ _4\"></span>tiv<span class=\"_ _4\"></span>es and bank<span class=\"_ _4\"></span> deposits ar<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span> inv<span class=\"_ _4\"></span>es<span class=\"_ _1\"></span>tment gra<span class=\"_ _1\"></span>de rated ban<span class=\"_ _1\"></span>ks (N<span class=\"_ _1\"></span>ordea a<span class=\"_ _1\"></span>nd DN<span class=\"_ _1\"></span>B), and the<span class=\"_ _1\"></span> credit risk related to these are consid<span class=\"_ _1\"></span>ered insign<span class=\"_ _1\"></span>ifica<span class=\"_ _1\"></span>nt.LIQUIDITY RISKLiquidit<span class=\"_ _1\"></span>y risk is the ris<span class=\"_ _1\"></span>k of the group bein<span class=\"_ _1\"></span>g unabl<span class=\"_ _1\"></span>e to fulf<span class=\"_ _1\"></span>ill its fin<span class=\"_ _1\"></span>ancial ob<span class=\"_ _1\"></span>ligations as they fall d<span class=\"_ _1\"></span>ue. Liq<span class=\"_ _1\"></span>uidity<span class=\"_ _1\"></span> risk manag<span class=\"_ _1\"></span>ement im<span class=\"_ _1\"></span>plies mainta<span class=\"_ _1\"></span>ining suf<span class=\"_ _1\"></span>ficient ca<span class=\"_ _1\"></span>sh and comm<span class=\"_ _1\"></span>itted credit fa<span class=\"_ _1\"></span>cilities for the group to me<span class=\"_ _1\"></span>et obligations as th<span class=\"_ _1\"></span>ey mature for payment.<span class=\"_ _1\"></span> As of 3<span class=\"_ _1\"></span>1 De<span class=\"_ _1\"></span>cember 2<span class=\"_ _1\"></span>022, the g<span class=\"_ _1\"></span>roup\u2019<span class=\"_ _4\"></span>s credit fa<span class=\"_ _1\"></span>cilities include<span class=\"_ _4\"></span> a guarant<span class=\"_ _4\"></span>ee and der<span class=\"_ _4\"></span>ivat<span class=\"_ _4\"></span>iv<span class=\"_ _4\"></span>es facil<span class=\"_ _4\"></span>ity of<span class=\"_ _4\"></span> NOK 350 million<span class=\"_ _1\"></span>, an overdraft f<span class=\"_ _1\"></span>acility of N<span class=\"_ _1\"></span>OK 1<span class=\"_ _1\"></span>00 m<span class=\"_ _1\"></span>illion and a revolving credit facility of N<span class=\"_ _1\"></span>OK 1<span class=\"_ _1\"></span>00 millio<span class=\"_ _1\"></span>n. All facilities a<span class=\"_ _1\"></span>re with Nordea<span class=\"_ _1\"></span>. As p<span class=\"_ _1\"></span>er 3<span class=\"_ _1\"></span>1 De<span class=\"_ _1\"></span>cember 2022, th<span class=\"_ _1\"></span>e group ha<span class=\"_ _1\"></span>d drawn NOK 201 m<span class=\"_ _1\"></span>illion of the guara<span class=\"_ _1\"></span>ntee facilit<span class=\"_ _1\"></span>y<span class=\"_ _4\"></span>. No amo<span class=\"_ _1\"></span>unt has b<span class=\"_ _1\"></span>een dr<span class=\"_ _1\"></span>awn on the ov<span class=\"_ _4\"></span>erdraf<span class=\"_ _1\"></span>t an<span class=\"_ _1\"></span>d the revolving credit facility.The group i<span class=\"_ _1\"></span>s continuously focu<span class=\"_ _1\"></span>sing on ef<span class=\"_ _1\"></span>ficie<span class=\"_ _1\"></span>nt management o<span class=\"_ _4\"></span>f w<span class=\"_ _4\"></span>orking cap<span class=\"_ _4\"></span>ital in<span class=\"_ _4\"></span> order t<span class=\"_ _4\"></span>o opt<span class=\"_ _4\"></span>imi<span class=\"_ _4\"></span>ze cash f<span class=\"_ _1\"></span>low from oper<span class=\"_ _1\"></span>ations. T<span class=\"_ _1\"></span>he group ha<span class=\"_ _1\"></span>s es<span class=\"_ _1\"></span>tablish<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span> a joi<span class=\"_ _4\"></span>nt cash poo<span class=\"_ _4\"></span>l arrangement<span class=\"_ _4\"></span> that<span class=\"_ _4\"></span> includes Nekkar ASA<span class=\"_ _2\"></span>, S<span class=\"_ _4\"></span>yncrolif<span class=\"_ _1\"></span>t A<span class=\"_ _1\"></span>S and N<span class=\"_ _1\"></span>ekkar S<span class=\"_ _1\"></span>kyWalker Onsh<span class=\"_ _1\"></span>ore AS<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> The cash pool<span class=\"_ _4\"></span> arrangement<span class=\"_ _4\"></span> impro<span class=\"_ _4\"></span>ves<span class=\"_ _4\"></span> acc<span class=\"_ _4\"></span>essibili<span class=\"_ _4\"></span>ty and flexibility in th<span class=\"_ _1\"></span>e mana<span class=\"_ _1\"></span>geme<span class=\"_ _1\"></span>nt of liquidit<span class=\"_ _1\"></span>y fun<span class=\"_ _1\"></span>ds.<span class=\"_ _1\"></span>  The group\u2019s liquidity d<span class=\"_ _1\"></span>ev<span class=\"_ _4\"></span>elop<span class=\"_ _1\"></span>ment is continu<span class=\"_ _1\"></span>ously monitored ba<span class=\"_ _1\"></span>sed on liq<span class=\"_ _1\"></span>uidity fo<span class=\"_ _1\"></span>recas<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s from the Bus<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>ess<span class=\"_ _4\"></span> uni<span class=\"_ _4\"></span>ts.The group\u2019s strategy is always t<span class=\"_ _4\"></span>o have sufficie<span class=\"_ _1\"></span>nt cash reser<span class=\"_ _1\"></span>ves or cre<span class=\"_ _1\"></span>dit facilities available to be ab<span class=\"_ _1\"></span>le to finance<span class=\"_ _4\"></span> its operat<span class=\"_ _4\"></span>ions and<span class=\"_ _4\"></span> inv<span class=\"_ _4\"></span>estments.CLIMA<span class=\"_ _4\"></span>TE RISKNekkar de<span class=\"_ _4\"></span>vel<span class=\"_ _4\"></span>ops dig<span class=\"_ _4\"></span>italis<span class=\"_ _4\"></span>ed impact tech<span class=\"_ _4\"></span>nologies t<span class=\"_ _4\"></span>hat aim to unlock cus<span class=\"_ _1\"></span>tomer val<span class=\"_ _1\"></span>ue, inclu<span class=\"_ _1\"></span>ding red<span class=\"_ _1\"></span>uctio<span class=\"_ _1\"></span>n of en<span class=\"_ _4\"></span>vi<span class=\"_ _4\"></span>ronmental<span class=\"_ _4\"></span> foot<span class=\"_ _4\"></span>print<span class=\"_ _4\"></span> and CO<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>-emissions, in nume<span class=\"_ _1\"></span>rous indus<span class=\"_ _1\"></span>tries includ<span class=\"_ _1\"></span>ing renewables<span class=\"_ _1\"></span>, aquacult<span class=\"_ _4\"></span>ure, s<span class=\"_ _4\"></span>hipping<span class=\"_ _4\"></span> and offshore ener<span class=\"_ _4\"></span>gy<span class=\"_ _4\"></span>. As such<span class=\"_ _1\"></span>, climate change repre<span class=\"_ _1\"></span>sent<span class=\"_ _1\"></span>s both a risk an<span class=\"_ _1\"></span>d an opportunity f<span class=\"_ _4\"></span>or Nekkar<span class=\"_ _5\"></span>. Nekkar c<span class=\"_ _4\"></span>onsiders i<span class=\"_ _4\"></span>ts main climate risks to be as<span class=\"_ _1\"></span>sociated with the glob<span class=\"_ _1\"></span>al ambit<span class=\"_ _4\"></span>ion/implemen<span class=\"_ _4\"></span>tatio<span class=\"_ _4\"></span>n gap fo<span class=\"_ _4\"></span>r the t<span class=\"_ _4\"></span>ransit<span class=\"_ _4\"></span>ion t<span class=\"_ _4\"></span>o more renewable e<span class=\"_ _1\"></span>nergy, as w<span class=\"_ _4\"></span>ell as clim<span class=\"_ _1\"></span>ate policy and ta<span class=\"_ _1\"></span>xation change<span class=\"_ _1\"></span>s that could limit or de<span class=\"_ _1\"></span>lay the ado<span class=\"_ _1\"></span>ption of Nekkar<span class=\"_ _1\"></span>\u2019s new t<span class=\"_ _4\"></span>ech<span class=\"_ _1\"></span>nolog<span class=\"_ _1\"></span>ies that are enab<span class=\"_ _1\"></span>lers to redu<span class=\"_ _1\"></span>ce the carb<span class=\"_ _1\"></span>on footprint in the indus<span class=\"_ _1\"></span>tries the com<span class=\"_ _1\"></span>pany ope<span class=\"_ _1\"></span>rates. Th<span class=\"_ _1\"></span>is applie<span class=\"_ _1\"></span>s to both the r<span class=\"_ _4\"></span>enew<span class=\"_ _4\"></span>ables and aquacul<span class=\"_ _4\"></span>ture<span class=\"_ _4\"></span> industri<span class=\"_ _4\"></span>es<span class=\"_ _1\"></span>.  The ta<span class=\"_ _1\"></span>ble be<span class=\"_ _1\"></span>low giv<span class=\"_ _4\"></span>es a<span class=\"_ _1\"></span>n ov<span class=\"_ _4\"></span>er<span class=\"_ _1\"></span>view of the struc<span class=\"_ _1\"></span>ture of maturit<span class=\"_ _1\"></span>y of the group\u2019s financial ob<span class=\"_ _1\"></span>ligations:  Remaining per<span class=\"_ _4\"></span>iod:202<span class=\"_ _1\"></span>2<span class=\"_ _fb\"> </span><span class=\"ls2d ws1\">&lt; 6 mon<span class=\"_ _1\"></span>ths<span class=\"_ _e7\"> </span></span>6<span class=\"_ _1\"></span>-12<span class=\"_ _1\"></span> m<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>s<span class=\"_ _49\"> </span>1-5 y<span class=\"_ _4\"></span>ears<span class=\"_ _e0\"> </span>&gt; 5 years<span class=\"_ _25\"> </span><span class=\"ls53 ws55\">T<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>tal</span>LONG-<span class=\"_ _5\"></span>TERM FI<span class=\"_ _4\"></span>NANCIAL<span class=\"_ _4\"></span> OBLICA<span class=\"_ _5\"></span>TIONS:Interes<span class=\"_ _1\"></span>t<span class=\"_ _4\"></span>-bea<span class=\"_ _1\"></span>ring no<span class=\"_ _1\"></span>n-c<span class=\"_ _1\"></span>urrent lia<span class=\"_ _1\"></span>bilities<span class=\"_ _107\"> </span>-<span class=\"_ _108\"> </span>-<span class=\"_ _92\"> </span>-<span class=\"_ _92\"> </span>-<span class=\"_ _ac\"> </span>-CURRENT<span class=\"_ _4\"></span> FINANCI<span class=\"_ _4\"></span>AL OBLI<span class=\"_ _4\"></span>GA<span class=\"_ _5\"></span>TIONS:Firs<span class=\"_ _1\"></span>t yea<span class=\"_ _1\"></span>r\u2019s ins<span class=\"_ _1\"></span>tal<span class=\"_ _1\"></span>lme<span class=\"_ _1\"></span>nts o<span class=\"_ _1\"></span>n no<span class=\"_ _1\"></span>n-c<span class=\"_ _1\"></span>urre<span class=\"_ _1\"></span>nt liab<span class=\"_ _1\"></span>ilities<span class=\"_ _109\"> </span>-<span class=\"_ _be\"> </span>1 5<span class=\"_ _1\"></span>49<span class=\"_ _ac\"> </span>-<span class=\"_ _92\"> </span>-<span class=\"_ _92\"> </span>-FX-derivatives<span class=\"_ _10a\"> </span>3 98<span class=\"_ _1\"></span>8<span class=\"_ _108\"> </span>-<span class=\"_ _de\"> </span>3 2<span class=\"_ _1\"></span>10<span class=\"_ _ac\"> </span>-<span class=\"_ _37\"> </span>7 19<span class=\"_ _1\"></span>8Prep<span class=\"_ _1\"></span>aymen<span class=\"_ _1\"></span>ts fo<span class=\"_ _1\"></span>r cus<span class=\"_ _1\"></span>tome<span class=\"_ _1\"></span>rs<span class=\"_ _10b\"> </span><span class=\"ls7d ws79\">42 41<span class=\"_ _1\"></span>8<span class=\"_ _108\"> </span></span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _92\"> </span>-<span class=\"_ _10c\"> </span><span class=\"ls7d ws79\">42 41<span class=\"_ _1\"></span>8</span>Account<span class=\"_ _1\"></span>s payab<span class=\"_ _1\"></span>le an<span class=\"_ _1\"></span>d othe<span class=\"_ _1\"></span>r curre<span class=\"_ _1\"></span>nt liab<span class=\"_ _1\"></span>ilitie<span class=\"_ _1\"></span>s<span class=\"_ _bc\"> </span><span class=\"ls2a ws29\">103<span class=\"_ _1\"></span> 39<span class=\"_ _1\"></span>0<span class=\"_ _108\"> </span></span>-<span class=\"_ _92\"> </span>-<span class=\"_ _92\"> </span>-<span class=\"_ _10d\"> </span><span class=\"ls2a ws29\">103 3<span class=\"_ _1\"></span>90</span>T<span class=\"_ _4\"></span>otal fin<span class=\"_ _1\"></span>anc<span class=\"_ _1\"></span>ial ob<span class=\"_ _1\"></span>ligatio<span class=\"_ _1\"></span>ns<span class=\"_ _10e\"> </span>149 79<span class=\"_ _1\"></span>6<span class=\"_ _108\"> </span>-<span class=\"_ _de\"> </span>3 21<span class=\"_ _1\"></span>0<span class=\"_ _92\"> </span>-<span class=\"_ _3d\"> </span>1<span class=\"_ _1\"></span>53 0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6202<span class=\"_ _1\"></span>1<span class=\"_ _10f\"> </span><span class=\"ls2d ws1\">&lt; 6 mo<span class=\"_ _1\"></span>nth<span class=\"_ _1\"></span>s<span class=\"_ _104\"> </span></span>6<span class=\"_ _2\"></span>-12<span class=\"_ _1\"></span> m<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>th<span class=\"_ _1\"></span>s<span class=\"_ _49\"> </span>1-5 y<span class=\"_ _4\"></span>ears<span class=\"_ _e0\"> </span>&gt; 5 year<span class=\"_ _1\"></span>s<span class=\"_ _25\"> </span><span class=\"ls53 ws55\">T<span class=\"_ _5\"></span>otal</span>LONG-<span class=\"_ _5\"></span>TERM FI<span class=\"_ _4\"></span>NANCIAL<span class=\"_ _4\"></span> OBLICA<span class=\"_ _5\"></span>TIONS:Interes<span class=\"_ _1\"></span>t<span class=\"_ _4\"></span>-bea<span class=\"_ _1\"></span>ring no<span class=\"_ _1\"></span>n-c<span class=\"_ _1\"></span>urrent lia<span class=\"_ _1\"></span>bilities<span class=\"_ _107\"> </span>-<span class=\"_ _108\"> </span>-<span class=\"_ _92\"> </span>-<span class=\"_ _92\"> </span>-<span class=\"_ _ac\"> </span>-CURRENT<span class=\"_ _4\"></span> FINANCI<span class=\"_ _4\"></span>AL OBLI<span class=\"_ _4\"></span>GA<span class=\"_ _5\"></span>TIONS:Firs<span class=\"_ _1\"></span>t yea<span class=\"_ _1\"></span>r\u2019s ins<span class=\"_ _1\"></span>tal<span class=\"_ _1\"></span>lme<span class=\"_ _1\"></span>nts o<span class=\"_ _1\"></span>n no<span class=\"_ _1\"></span>n-c<span class=\"_ _1\"></span>urre<span class=\"_ _1\"></span>nt liab<span class=\"_ _1\"></span>ilities<span class=\"_ _109\"> </span>-<span class=\"_ _108\"> </span>-<span class=\"_ _92\"> </span>-<span class=\"_ _92\"> </span>-<span class=\"_ _ac\"> </span>-FX-derivatives<span class=\"_ _110\"> </span><span class=\"ls8 ws1\">2 567<span class=\"_ _108\"> </span>-<span class=\"_ _111\"> </span>1 40<span class=\"_ _1\"></span>4<span class=\"_ _92\"> </span>-<span class=\"_ _25\"> </span><span class=\"ls2d ws2c\">3 97<span class=\"_ _1\"></span>1</span></span>Prep<span class=\"_ _1\"></span>aymen<span class=\"_ _1\"></span>ts fo<span class=\"_ _1\"></span>r cus<span class=\"_ _1\"></span>tome<span class=\"_ _1\"></span>rs<span class=\"_ _112\"> </span>-<span class=\"_ _113\"> </span>29 45<span class=\"_ _1\"></span>6<span class=\"_ _92\"> </span>-<span class=\"_ _92\"> </span>-<span class=\"_ _58\"> </span>2<span class=\"_ _1\"></span>9 456Account<span class=\"_ _1\"></span>s payab<span class=\"_ _1\"></span>le an<span class=\"_ _1\"></span>d othe<span class=\"_ _1\"></span>r curre<span class=\"_ _1\"></span>nt liab<span class=\"_ _1\"></span>ilitie<span class=\"_ _1\"></span>s<span class=\"_ _eb\"> </span>9<span class=\"_ _1\"></span>6 82<span class=\"_ _1\"></span>5<span class=\"_ _108\"> </span>-<span class=\"_ _92\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _58\"> </span>9<span class=\"_ _1\"></span>6 82<span class=\"_ _1\"></span>5T<span class=\"_ _4\"></span>otal fin<span class=\"_ _1\"></span>anc<span class=\"_ _1\"></span>ial ob<span class=\"_ _1\"></span>ligatio<span class=\"_ _1\"></span>ns<span class=\"_ _114\"> </span>99 392<span class=\"_ _113\"> </span>2<span class=\"_ _1\"></span>9 45<span class=\"_ _1\"></span>6<span class=\"_ _21\"> </span>1 40<span class=\"_ _1\"></span>4<span class=\"_ _92\"> </span>-<span class=\"_ _dc\"> </span>13<span class=\"_ _1\"></span>0 25<span class=\"_ _1\"></span>3Nek<span class=\"_ _1\"></span>kar<span class=\"_ _1\"></span>\u2019<span class=\"_ _4\"></span>s exposure to the oil and ga<span class=\"_ _1\"></span>s indu<span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>y is limited today<span class=\"_ _5\"></span>, b<span class=\"_ _1\"></span>ut could grow in the coming years<span class=\"_ _1\"></span>. The offshore e<span class=\"_ _4\"></span>nergy indust<span class=\"_ _4\"></span>ry has been ident<span class=\"_ _4\"></span>ified as high risk by the T<span class=\"_ _4\"></span>ask Force on Climat<span class=\"_ _4\"></span>e-<span class=\"_ _1\"></span>Related Financia<span class=\"_ _1\"></span>l Disclosure<span class=\"_ _1\"></span>s, a<span class=\"_ _1\"></span>nd the ind<span class=\"_ _1\"></span>ustr<span class=\"_ _1\"></span>y is un<span class=\"_ _1\"></span>der pres<span class=\"_ _1\"></span>sure to reduce its emi<span class=\"_ _1\"></span>ssion<span class=\"_ _1\"></span>s. Altho<span class=\"_ _1\"></span>ugh the Ukraine w<span class=\"_ _4\"></span>ar and associ<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>ed energy s<span class=\"_ _4\"></span>hortage in Europe is likely to result in heavy investme<span class=\"_ _1\"></span>nts in the off<span class=\"_ _1\"></span>sho<span class=\"_ _1\"></span>re energy in<span class=\"_ _1\"></span>dus<span class=\"_ _1\"></span>try in th<span class=\"_ _1\"></span>e coming years<span class=\"_ _1\"></span>, there is a long term risk of de<span class=\"_ _1\"></span>clining investment in up<span class=\"_ _1\"></span>stream oil and ga<span class=\"_ _1\"></span>s. H<span class=\"_ _1\"></span>owe<span class=\"_ _4\"></span>ver<span class=\"_ _4\"></span>, the soft<span class=\"_ _1\"></span>ware and techn<span class=\"_ _1\"></span>ologie<span class=\"_ _1\"></span>s tha<span class=\"_ _4\"></span>t Nekkar deli<span class=\"_ _4\"></span>vers<span class=\"_ _4\"></span> are capable o<span class=\"_ _4\"></span>f si<span class=\"_ _4\"></span>gnificant<span class=\"_ _4\"></span>ly reducing d<span class=\"_ _1\"></span>rilling time an<span class=\"_ _1\"></span>d amou<span class=\"_ _1\"></span>nt of perso<span class=\"_ _1\"></span>nnel requir<span class=\"_ _4\"></span>ed offshore,<span class=\"_ _4\"></span> thereb<span class=\"_ _4\"></span>y sub<span class=\"_ _4\"></span>stantia<span class=\"_ _4\"></span>lly r<span class=\"_ _4\"></span>educing t<span class=\"_ _4\"></span>he carb<span class=\"_ _1\"></span>on footprint as<span class=\"_ _1\"></span>sociated with this typ<span class=\"_ _1\"></span>e of off<span class=\"_ _1\"></span>shore oper<span class=\"_ _1\"></span>ations. A<span class=\"_ _1\"></span>s such<span class=\"_ _1\"></span>, climate-related risk<span class=\"_ _1\"></span>s also repr<span class=\"_ _4\"></span>esents an opportunity f<span class=\"_ _4\"></span>or Nekkar<span class=\"_ _5\"></span>.  The en<span class=\"_ _1\"></span>ergy tran<span class=\"_ _1\"></span>sition may shor<span class=\"_ _1\"></span>ten the expec<span class=\"_ _1\"></span>ted usefu<span class=\"_ _1\"></span>l lives of oil and gas related as<span class=\"_ _1\"></span>sets<span class=\"_ _1\"></span>, which h<span class=\"_ _1\"></span>as the po<span class=\"_ _4\"></span>ten<span class=\"_ _4\"></span>tial<span class=\"_ _4\"></span> to ac<span class=\"_ _4\"></span>cel<span class=\"_ _4\"></span>erat<span class=\"_ _4\"></span>e deprec<span class=\"_ _4\"></span>iat<span class=\"_ _4\"></span>ion char<span class=\"_ _4\"></span>ges. How<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>er<span class=\"_ _5\"></span>, Nekkar is pr<span class=\"_ _4\"></span>imarily<span class=\"_ _4\"></span> a software<span class=\"_ _4\"></span> supplier<span class=\"_ _4\"></span> to the oil and gas in<span class=\"_ _1\"></span>dus<span class=\"_ _1\"></span>try, which means that the company doe<span class=\"_ _1\"></span>s not expec<span class=\"_ _1\"></span>t as<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>ssme<span class=\"_ _1\"></span>nt of effe<span class=\"_ _1\"></span>ct o<span class=\"_ _1\"></span>n usefu<span class=\"_ _1\"></span>l lives to ha<span class=\"_ _4\"></span>ve significant a<span class=\"_ _1\"></span>ccounting impac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>. Another clim<span class=\"_ _1\"></span>ate risk is the increase in th<span class=\"_ _1\"></span>e frequ<span class=\"_ _1\"></span>enc<span class=\"_ _1\"></span>y and intensit<span class=\"_ _1\"></span>y of extreme weather events<span class=\"_ _1\"></span>. A<span class=\"_ _1\"></span>s the large ma<span class=\"_ _1\"></span>jority of N<span class=\"_ _1\"></span>ekkar<span class=\"_ _1\"></span>\u2019s operations is b<span class=\"_ _1\"></span>ased in Nor<span class=\"_ _1\"></span>way<span class=\"_ _4\"></span>, this expect<span class=\"_ _1\"></span>ation is not as<span class=\"_ _1\"></span>ses<span class=\"_ _1\"></span>sed to lead to any effec<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s on expec<span class=\"_ _1\"></span>ted usef<span class=\"_ _1\"></span>ul econo<span class=\"_ _1\"></span>mic life of property<span class=\"_ _4\"></span>, plan<span class=\"_ _4\"></span>t and equi<span class=\"_ _4\"></span>pment. How<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>er<span class=\"_ _5\"></span>, extreme<span class=\"_ _4\"></span> weather could result in de<span class=\"_ _1\"></span>lay<span class=\"_ _4\"></span>ed p<span class=\"_ _1\"></span>roject p<span class=\"_ _1\"></span>rogres<span class=\"_ _1\"></span>s, for example for ins<span class=\"_ _1\"></span>tallation of shiplif<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s in pa<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>s of the world that are more exposed to extrem<span class=\"_ _1\"></span>e weather<span class=\"_ _4\"></span>. This c<span class=\"_ _4\"></span>ould po<span class=\"_ _4\"></span>ten<span class=\"_ _4\"></span>tial<span class=\"_ _4\"></span>ly mean t<span class=\"_ _4\"></span>hat r<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>enue and mar<span class=\"_ _4\"></span>gin recognition could be d<span class=\"_ _1\"></span>elayed in such projec<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>. N<span class=\"_ _1\"></span>ekkar has not<span class=\"_ _4\"></span> experi<span class=\"_ _4\"></span>enced an<span class=\"_ _4\"></span>y dela<span class=\"_ _4\"></span>ys<span class=\"_ _4\"></span> caused by<span class=\"_ _4\"></span> extr<span class=\"_ _4\"></span>eme weather events during 202<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>. Overall, it is N<span class=\"_ _1\"></span>ekkar<span class=\"_ _1\"></span>\u2019s vie<span class=\"_ _4\"></span>w that the comp<span class=\"_ _1\"></span>any is well positioned to profit from a strong<span class=\"_ _1\"></span>er focus o<span class=\"_ _1\"></span>n reducing e<span class=\"_ _1\"></span>missio<span class=\"_ _1\"></span>ns from the i<span class=\"_ _1\"></span>ndus<span class=\"_ _1\"></span>tries the com<span class=\"_ _1\"></span>pany oper<span class=\"_ _1\"></span>ates within, and that the<span class=\"_ _1\"></span>re are more positive busine<span class=\"_ _1\"></span>ss o<span class=\"_ _1\"></span>ppor<span class=\"_ _1\"></span>tun<span class=\"_ _1\"></span>ities than ne<span class=\"_ _1\"></span>gative risks ass<span class=\"_ _1\"></span>ociated with stronger in<span class=\"_ _1\"></span>dus<span class=\"_ _1\"></span>try ef<span class=\"_ _1\"></span>for<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s on red<span class=\"_ _1\"></span>ucing emi<span class=\"_ _1\"></span>ssions and comb<span class=\"_ _1\"></span>ating climate change. Nekkar has c<span class=\"_ _4\"></span>onsider<span class=\"_ _4\"></span>ed the<span class=\"_ _4\"></span> impact of c<span class=\"_ _4\"></span>limat<span class=\"_ _4\"></span>e chan<span class=\"_ _4\"></span>ge on going concer<span class=\"_ _1\"></span>n. Ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tive asses<span class=\"_ _1\"></span>sment a<span class=\"_ _1\"></span>nd ana<span class=\"_ _1\"></span>lysis of climate-related risks an<span class=\"_ _1\"></span>d oppo<span class=\"_ _1\"></span>rtu<span class=\"_ _1\"></span>nities is vital to understand the po<span class=\"_ _4\"></span>ten<span class=\"_ _4\"></span>tial<span class=\"_ _4\"></span> impacts of cl<span class=\"_ _4\"></span>imat<span class=\"_ _4\"></span>e-rel<span class=\"_ _4\"></span>ated<span class=\"_ _4\"></span> risks o<span class=\"_ _1\"></span>n ass<span class=\"_ _1\"></span>et valuations<span class=\"_ _1\"></span>, rev<span class=\"_ _4\"></span>enue a<span class=\"_ _1\"></span>nd investment requir<span class=\"_ _4\"></span>ements. For 20<span class=\"_ _4\"></span>23, Nekkar has ther<span class=\"_ _4\"></span>efor<span class=\"_ _4\"></span>e defin<span class=\"_ _1\"></span>ed an obje<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>tive t<span class=\"_ _4\"></span>o conduc<span class=\"_ _1\"></span>t a detail<span class=\"_ _1\"></span>ed climate risk analysis a<span class=\"_ _1\"></span>nd set ca<span class=\"_ _1\"></span>rbon fo<span class=\"_ _1\"></span>otprint reduc<span class=\"_ _1\"></span>tion goa<span class=\"_ _1\"></span>ls for the compa<span class=\"_ _1\"></span>ny<span class=\"_ _4\"></span>. from l<span class=\"_ _4\"></span>aws, ru<span class=\"_ _4\"></span>les and generall<span class=\"_ _4\"></span>y acc<span class=\"_ _4\"></span>ept<span class=\"_ _4\"></span>ed princ<span class=\"_ _4\"></span>iples f<span class=\"_ _4\"></span>or busine<span class=\"_ _1\"></span>ss con<span class=\"_ _1\"></span>duc<span class=\"_ _1\"></span>t. O<span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>ational risk aris<span class=\"_ _1\"></span>es in all of the group<span class=\"_ _4\"></span>\u2019<span class=\"_ _4\"></span>s business ar<span class=\"_ _4\"></span>eas. The group\u2019s deliveries are prim<span class=\"_ _1\"></span>arily orga<span class=\"_ _1\"></span>nized in the form of projec<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>. Th<span class=\"_ _1\"></span>e group continuou<span class=\"_ _1\"></span>sly strives to impro<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>e opera<span class=\"_ _4\"></span>tions and<span class=\"_ _4\"></span> projects implemen<span class=\"_ _4\"></span>tati<span class=\"_ _4\"></span>on. This further i<span class=\"_ _4\"></span>ncludes opera<span class=\"_ _4\"></span>tional<span class=\"_ _4\"></span> and financi<span class=\"_ _4\"></span>al qualific<span class=\"_ _1\"></span>ation of major sub<span class=\"_ _1\"></span>-supp<span class=\"_ _1\"></span>liers in ord<span class=\"_ _1\"></span>er to reduce completion risk in the projec<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>. The group h<span class=\"_ _1\"></span>andl<span class=\"_ _1\"></span>e operation<span class=\"_ _1\"></span>al risk so that a ba<span class=\"_ _1\"></span>lance is reache<span class=\"_ _1\"></span>d betwee<span class=\"_ _1\"></span>n av<span class=\"_ _4\"></span>oiding e<span class=\"_ _1\"></span>conomic los<span class=\"_ _1\"></span>s or dam<span class=\"_ _1\"></span>age to the group\u2019<span class=\"_ _4\"></span>s reputation<span class=\"_ _1\"></span>, gen<span class=\"_ _1\"></span>eral cost ef<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>ctivene<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>, and to av<span class=\"_ _4\"></span>oid control routines that limit initiative and creativ<span class=\"_ _1\"></span>ity. The resp<span class=\"_ _1\"></span>onsibilit<span class=\"_ _1\"></span>y to dev<span class=\"_ _4\"></span>elop a<span class=\"_ _1\"></span>nd impl<span class=\"_ _1\"></span>ement controls design<span class=\"_ _1\"></span>ed to hand<span class=\"_ _1\"></span>le ope<span class=\"_ _1\"></span>rational risk is allo<span class=\"_ _1\"></span>cated to the top manag<span class=\"_ _1\"></span>eme<span class=\"_ _1\"></span>nt within each bu<span class=\"_ _1\"></span>sines<span class=\"_ _1\"></span>s area<span class=\"_ _1\"></span>. This respon<span class=\"_ _1\"></span>sibility is sup<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>ted by developing the ov<span class=\"_ _4\"></span>era<span class=\"_ _1\"></span>ll group<span class=\"_ _4\"></span> standard f<span class=\"_ _4\"></span>or management o<span class=\"_ _4\"></span>f opera<span class=\"_ _4\"></span>tional<span class=\"_ _4\"></span> risk in var<span class=\"_ _4\"></span>ious ar<span class=\"_ _4\"></span>eas. 3.<span class=\"_ _2\"></span>2 ES<span class=\"_ _1\"></span>TI<span class=\"_ _1\"></span>MA<span class=\"_ _4\"></span>TI<span class=\"_ _1\"></span>ON O<span class=\"_ _1\"></span>F F<span class=\"_ _4\"></span>AI<span class=\"_ _1\"></span>R V<span class=\"_ _4\"></span>ALU<span class=\"_ _1\"></span>EF<span class=\"_ _4\"></span>air value of f<span class=\"_ _1\"></span>inancia<span class=\"_ _1\"></span>l instru<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>s trade<span class=\"_ _1\"></span>d in an ac<span class=\"_ _1\"></span>tive market are base<span class=\"_ _1\"></span>d on the ma<span class=\"_ _1\"></span>rket value on the ba<span class=\"_ _1\"></span>lance sheet date. The g<span class=\"_ _1\"></span>roup has n<span class=\"_ _1\"></span>on such items in the financia<span class=\"_ _4\"></span>l stat<span class=\"_ _4\"></span>ement. F<span class=\"_ _4\"></span>air value of f<span class=\"_ _1\"></span>inancia<span class=\"_ _1\"></span>l instru<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>s not trade<span class=\"_ _1\"></span>d in an ac<span class=\"_ _1\"></span>tive market is estimated using valuation techn<span class=\"_ _1\"></span>ique<span class=\"_ _1\"></span>s (primarily discounted f<span class=\"_ _1\"></span>uture prospec<span class=\"_ _1\"></span>tiv<span class=\"_ _4\"></span>e cash f<span class=\"_ _1\"></span>lows<span class=\"_ _5\"></span>) or other relevant information for giving a b<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>t estim<span class=\"_ _1\"></span>ate o<span class=\"_ _4\"></span>f fair va<span class=\"_ _1\"></span>lue on the b<span class=\"_ _1\"></span>alan<span class=\"_ _1\"></span>ce sheet date. Exam<span class=\"_ _1\"></span>ples of this a<span class=\"_ _1\"></span>re forward contrac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s in foreign currencie<span class=\"_ _1\"></span>s where f<span class=\"_ _1\"></span>air value a<span class=\"_ _1\"></span>re calculated by using the chan<span class=\"_ _1\"></span>ge in the cur<span class=\"_ _1\"></span>rency o<span class=\"_ _1\"></span>n the bala<span class=\"_ _1\"></span>nce sheet date.F<span class=\"_ _4\"></span>air value of drawings/techn<span class=\"_ _1\"></span>ology a<span class=\"_ _1\"></span>cquired in a busine<span class=\"_ _1\"></span>ss com<span class=\"_ _1\"></span>bination is determine<span class=\"_ _1\"></span>d using the relief of ro<span class=\"_ _4\"></span>yalty m<span class=\"_ _1\"></span>ethod<span class=\"_ _1\"></span>. The valuation is b<span class=\"_ _1\"></span>ase<span class=\"_ _1\"></span>d on the concept that if the company owns a technolo<span class=\"_ _1\"></span>gy<span class=\"_ _4\"></span>, it does n<span class=\"_ _1\"></span>ot hav<span class=\"_ _4\"></span>e to rent, and is th<span class=\"_ _1\"></span>en relieved from paying a ro<span class=\"_ _4\"></span>yalt<span class=\"_ _1\"></span>y<span class=\"_ _4\"></span>. The fa<span class=\"_ _1\"></span>ir value of other inta<span class=\"_ _1\"></span>ngible a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s is ba<span class=\"_ _1\"></span>sed on the discounted ca<span class=\"_ _1\"></span>sh flows expec<span class=\"_ _1\"></span>ted to be derived from the us<span class=\"_ _1\"></span>e and eventual sale of the a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>.OPERA<span class=\"_ _4\"></span>TIONAL RISKOpe<span class=\"_ _1\"></span>rational risk is th<span class=\"_ _1\"></span>e risk of direc<span class=\"_ _1\"></span>t or indirec<span class=\"_ _1\"></span>t los<span class=\"_ _1\"></span>ses as a result of a whol<span class=\"_ _1\"></span>e range of c<span class=\"_ _1\"></span>ause<span class=\"_ _1\"></span>s related to the gr<span class=\"_ _4\"></span>oup\u2019<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> processes, personnel, t<span class=\"_ _4\"></span>echnology<span class=\"_ _4\"></span> and infras<span class=\"_ _1\"></span>truc<span class=\"_ _1\"></span>ture, as well as ex<span class=\"_ _1\"></span>ternal fa<span class=\"_ _1\"></span>ctor<span class=\"_ _1\"></span>s besid<span class=\"_ _1\"></span>es of credit risk<span class=\"_ _1\"></span>, market risk and liq<span class=\"_ _1\"></span>uidity r<span class=\"_ _1\"></span>isk that follow b<span class=\"_ _5\"></span>) Assum<span class=\"_ _1\"></span>pti<span class=\"_ _4\"></span>ons and esti<span class=\"_ _4\"></span>mation<span class=\"_ _4\"></span> uncertainti<span class=\"_ _4\"></span>esInformation about a<span class=\"_ _1\"></span>ssumptions a<span class=\"_ _1\"></span>nd es<span class=\"_ _1\"></span>timation uncer<span class=\"_ _1\"></span>tainties th<span class=\"_ _1\"></span>at hav<span class=\"_ _4\"></span>e a risk of resulting in a material adjus<span class=\"_ _1\"></span>tment to the ca<span class=\"_ _1\"></span>rr<span class=\"_ _1\"></span>ying amo<span class=\"_ _1\"></span>unts of a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s and liabilities within the year en<span class=\"_ _1\"></span>ding 3<span class=\"_ _1\"></span>1 Decem<span class=\"_ _1\"></span>ber 202<span class=\"_ _1\"></span>2 is includ<span class=\"_ _1\"></span>ed bel<span class=\"_ _1\"></span>ow and in respe<span class=\"_ _1\"></span>ctive notes:\u2022 <span class=\"_ _44\"> </span>Impa<span class=\"_ _1\"></span>irment tes<span class=\"_ _1\"></span>t of intangib<span class=\"_ _1\"></span>le ass<span class=\"_ _1\"></span>ets an<span class=\"_ _1\"></span>d goo<span class=\"_ _1\"></span>dwill: ke<span class=\"_ _4\"></span>y assump<span class=\"_ _4\"></span>tions<span class=\"_ _4\"></span> underlyi<span class=\"_ _4\"></span>ng rec<span class=\"_ _4\"></span>ov<span class=\"_ _4\"></span>erable<span class=\"_ _4\"></span> amounts. For fur<span class=\"_ _1\"></span>the<span class=\"_ _1\"></span>r des<span class=\"_ _1\"></span>cription of assum<span class=\"_ _1\"></span>ptions and estim<span class=\"_ _1\"></span>ation uncer<span class=\"_ _1\"></span>tainties<span class=\"_ _1\"></span>, ple<span class=\"_ _1\"></span>ase se<span class=\"_ _1\"></span>e Note 7<span class=\"_ _5\"></span>.\u2022 <span class=\"_ _44\"> </span><span class=\"ls35 ws35\">Re<span class=\"_ _4\"></span>venue<span class=\"_ _4\"></span> recogn<span class=\"_ _4\"></span>iti<span class=\"_ _4\"></span>on of c<span class=\"_ _4\"></span>onstructi<span class=\"_ _4\"></span>on con<span class=\"_ _4\"></span>tracts: </span>Rec<span class=\"_ _4\"></span>ogniti<span class=\"_ _4\"></span>on of<span class=\"_ _4\"></span> re<span class=\"_ _4\"></span>venue fr<span class=\"_ _4\"></span>om c<span class=\"_ _4\"></span>onstruction contract<span class=\"_ _1\"></span>s is do<span class=\"_ _1\"></span>ne in accordance with the percentag<span class=\"_ _1\"></span>e of completion method<span class=\"_ _1\"></span>, ref. IFRS 15. The as<span class=\"_ _1\"></span>ses<span class=\"_ _1\"></span>sme<span class=\"_ _1\"></span>nt of project cos<span class=\"_ _1\"></span>ts is b<span class=\"_ _1\"></span>ased o<span class=\"_ _1\"></span>n several estimates an<span class=\"_ _1\"></span>d ass<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>sment<span class=\"_ _1\"></span>s, e<span class=\"_ _1\"></span>ach which ha<span class=\"_ _4\"></span>ve an<span class=\"_ _4\"></span> inherent<span class=\"_ _4\"></span> uncertainty<span class=\"_ _5\"></span>. The perc<span class=\"_ _4\"></span>entage of completion method re<span class=\"_ _1\"></span>quires that the grou<span class=\"_ _1\"></span>p pre<span class=\"_ _1\"></span>pare<span class=\"_ _1\"></span> relia<span class=\"_ _1\"></span>ble<span class=\"_ _1\"></span> es<span class=\"_ _1\"></span>timate<span class=\"_ _1\"></span>s for<span class=\"_ _1\"></span> fu<span class=\"_ _1\"></span>ture cos<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s for each projec<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>.\u2022 <span class=\"_ _44\"> </span><span class=\"ls35 ws35\">W<span class=\"_ _4\"></span>arranty l<span class=\"_ _4\"></span>iabili<span class=\"_ _4\"></span>ty: The gr<span class=\"_ _4\"></span>oup cust<span class=\"_ _4\"></span>omarily<span class=\"_ _4\"></span> offers </span>a warrant<span class=\"_ _1\"></span>y peri<span class=\"_ _1\"></span>od of one/ thre<span class=\"_ _1\"></span>e years on it<span class=\"_ _1\"></span>s deliv<span class=\"_ _4\"></span>ered<span class=\"_ _4\"></span> products. Management estima<span class=\"_ _4\"></span>tes accru<span class=\"_ _4\"></span>als for<span class=\"_ _4\"></span> future<span class=\"_ _4\"></span> guarant<span class=\"_ _4\"></span>ee co<span class=\"_ _4\"></span>mmitmen<span class=\"_ _4\"></span>ts base<span class=\"_ _1\"></span>d on information f<span class=\"_ _1\"></span>rom historica<span class=\"_ _1\"></span>l guara<span class=\"_ _1\"></span>ntee claims<span class=\"_ _1\"></span>, together with updated inform<span class=\"_ _1\"></span>ation of the qualit<span class=\"_ _1\"></span>y of recent deliveries<span class=\"_ _1\"></span>. Factors that may af<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>t estim<span class=\"_ _1\"></span>ated obligations inclu<span class=\"_ _1\"></span>de the outcome of produc<span class=\"_ _1\"></span>tivity an<span class=\"_ _1\"></span>d qualit<span class=\"_ _1\"></span>y initiativ<span class=\"_ _4\"></span>es<span class=\"_ _1\"></span>, as well as ref<span class=\"_ _4\"></span>erenc<span class=\"_ _4\"></span>e pric<span class=\"_ _4\"></span>es and labor c<span class=\"_ _4\"></span>osts.\u2022 <span class=\"_ _44\"> </span>Deferred t<span class=\"_ _1\"></span>ax as<span class=\"_ _1\"></span>sets: Th<span class=\"_ _1\"></span>e group ha<span class=\"_ _1\"></span>s recognized deferred t<span class=\"_ _1\"></span>ax as<span class=\"_ _1\"></span>sets related to the Nor<span class=\"_ _1\"></span>wegian compani<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>. The following criteria have been use<span class=\"_ _1\"></span>d to estimate whether it is prob<span class=\"_ _1\"></span>able that f<span class=\"_ _1\"></span>uture taxable p<span class=\"_ _1\"></span>rofit will be available again<span class=\"_ _1\"></span>st which unuse<span class=\"_ _1\"></span>d tax los<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>s can b<span class=\"_ _1\"></span>e utiliz<span class=\"_ _4\"></span>ed:* <span class=\"_ _f\"> </span><span class=\"ws1\">Th<span class=\"_ _1\"></span>e grou<span class=\"_ _1\"></span>p has convincing evidence that futu<span class=\"_ _1\"></span>re </span>taxable profit will be available ag<span class=\"_ _1\"></span>ainst which the<span class=\"_ _1\"></span> unuse<span class=\"_ _1\"></span>d tax los<span class=\"_ _1\"></span>ses can be utilized by the entity* <span class=\"_ _f\"> </span><span class=\"ws1\">Th<span class=\"_ _1\"></span>e grou<span class=\"_ _1\"></span>p has suf<span class=\"_ _1\"></span>ficient tem<span class=\"_ _1\"></span>pora<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y dif<span class=\"_ _1\"></span>fere<span class=\"_ _1\"></span>nces</span>* <span class=\"_ _f\"> </span><span class=\"ws1\">T<span class=\"_ _4\"></span>ax losse<span class=\"_ _1\"></span>s is a result of spe<span class=\"_ _1\"></span>cific ide<span class=\"_ _1\"></span>ntifiable </span>causesIn add<span class=\"_ _1\"></span>ition to the abov<span class=\"_ _4\"></span>e, the Syncrolift b<span class=\"_ _1\"></span>usine<span class=\"_ _1\"></span>ss ha<span class=\"_ _1\"></span>s a strong ea<span class=\"_ _1\"></span>rnings hi<span class=\"_ _1\"></span>stor<span class=\"_ _1\"></span>y<span class=\"_ _4\"></span>. The group h<span class=\"_ _1\"></span>as NO<span class=\"_ _1\"></span>K 94<span class=\"_ _1\"></span> million (2021: N<span class=\"_ _1\"></span>OK 7<span class=\"_ _4\"></span>4 million<span class=\"_ _4\"></span>) of tax losse<span class=\"_ _1\"></span>s ca<span class=\"_ _1\"></span>rried<span class=\"_ _1\"></span> forward<span class=\"_ _4\"></span> and rec<span class=\"_ _4\"></span>ogniz<span class=\"_ _4\"></span>ed de<span class=\"_ _4\"></span>ferred<span class=\"_ _4\"></span> tax assets as per 31 Decem<span class=\"_ _1\"></span>ber 202<span class=\"_ _1\"></span>2 is MN<span class=\"_ _1\"></span>OK 7 (202<span class=\"_ _1\"></span>1: MN<span class=\"_ _1\"></span>OK 1<span class=\"_ _1\"></span>6). Furth<span class=\"_ _1\"></span>er details on t<span class=\"_ _1\"></span>axes are disclose<span class=\"_ _1\"></span>d in <span class=\"ls55 ws57\">N<span class=\"_ _1\"></span>ote<span class=\"_ _1\"></span> 13<span class=\"_ _2\"></span></span><span class=\"ls8\">.</span>4. Use of <span class=\"_ _4\"></span>judgement and estimat<span class=\"_ _4\"></span>esThe key assumption<span class=\"_ _1\"></span>s concerning the f<span class=\"_ _1\"></span>uture and other key sources of estimation uncer<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>inty at the repor<span class=\"_ _1\"></span>ting date, that have a significant risk of ca<span class=\"_ _1\"></span>using a material adjus<span class=\"_ _1\"></span>tment to the ca<span class=\"_ _1\"></span>rr<span class=\"_ _1\"></span>ying am<span class=\"_ _1\"></span>ount<span class=\"_ _1\"></span>s of ass<span class=\"_ _1\"></span>ets an<span class=\"_ _1\"></span>d liabilities within the nex<span class=\"_ _1\"></span>t fina<span class=\"_ _1\"></span>ncial year<span class=\"_ _4\"></span>, are des<span class=\"_ _1\"></span>cribed b<span class=\"_ _1\"></span>elow<span class=\"_ _4\"></span>. The grou<span class=\"_ _1\"></span>p base<span class=\"_ _1\"></span>d its a<span class=\"_ _1\"></span>ssum<span class=\"_ _1\"></span>ptions and e<span class=\"_ _1\"></span>stimates on pa<span class=\"_ _1\"></span>ram<span class=\"_ _1\"></span>eters available when th<span class=\"_ _1\"></span>e conso<span class=\"_ _4\"></span>lidat<span class=\"_ _4\"></span>ed financ<span class=\"_ _4\"></span>ial stat<span class=\"_ _4\"></span>ements w<span class=\"_ _4\"></span>ere pr<span class=\"_ _4\"></span>epared. Existing<span class=\"_ _4\"></span> cir<span class=\"_ _4\"></span>cumstances and<span class=\"_ _4\"></span> assumpti<span class=\"_ _4\"></span>ons about fut<span class=\"_ _4\"></span>ure dev<span class=\"_ _4\"></span>elopmen<span class=\"_ _4\"></span>ts<span class=\"_ _1\"></span>, ho<span class=\"_ _4\"></span>we<span class=\"_ _4\"></span>ver<span class=\"_ _5\"></span>, ma<span class=\"_ _4\"></span>y change due<span class=\"_ _4\"></span> to mar<span class=\"_ _4\"></span>ke<span class=\"_ _4\"></span>t chang<span class=\"_ _1\"></span>es or circum<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>nces arisin<span class=\"_ _1\"></span>g beyond the control of the group. Such c<span class=\"_ _1\"></span>hang<span class=\"_ _1\"></span>es are refle<span class=\"_ _1\"></span>cted in the assu<span class=\"_ _1\"></span>mptions whe<span class=\"_ _1\"></span>n they occur<span class=\"_ _4\"></span>.In prepar<span class=\"_ _4\"></span>ing these<span class=\"_ _4\"></span> consol<span class=\"_ _4\"></span>idat<span class=\"_ _4\"></span>ed financi<span class=\"_ _4\"></span>al stat<span class=\"_ _4\"></span>ements, management h<span class=\"_ _4\"></span>as made judgements, estim<span class=\"_ _4\"></span>ates<span class=\"_ _4\"></span> and assu<span class=\"_ _1\"></span>mptions that af<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>t the repo<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ted amount<span class=\"_ _1\"></span>s of ass<span class=\"_ _1\"></span>ets<span class=\"_ _1\"></span>, liabilities<span class=\"_ _1\"></span>, income a<span class=\"_ _1\"></span>nd expen<span class=\"_ _1\"></span>ses<span class=\"_ _1\"></span>. Actua<span class=\"_ _1\"></span>l results may diffe<span class=\"_ _1\"></span>r from the<span class=\"_ _1\"></span>se es<span class=\"_ _1\"></span>timates.Es<span class=\"_ _1\"></span>timates and un<span class=\"_ _1\"></span>derlyin<span class=\"_ _1\"></span>g assum<span class=\"_ _1\"></span>ptions are review<span class=\"_ _4\"></span>ed on an on<span class=\"_ _1\"></span>going ba<span class=\"_ _1\"></span>sis. Revisions to es<span class=\"_ _1\"></span>timates are rec<span class=\"_ _4\"></span>ogni<span class=\"_ _4\"></span>zed<span class=\"_ _4\"></span> pro<span class=\"_ _4\"></span>spectiv<span class=\"_ _4\"></span>ely<span class=\"_ _5\"></span>. a<span class=\"_ _4\"></span>) JudgementsInf<span class=\"_ _4\"></span>ormati<span class=\"_ _4\"></span>on about j<span class=\"_ _4\"></span>udgements made in app<span class=\"_ _4\"></span>lying<span class=\"_ _4\"></span> accounting policies that h<span class=\"_ _1\"></span>av<span class=\"_ _4\"></span>e the mos<span class=\"_ _1\"></span>t signific<span class=\"_ _1\"></span>ant ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>ts on th<span class=\"_ _1\"></span>e amo<span class=\"_ _1\"></span>unts re<span class=\"_ _1\"></span>cognized in the conso<span class=\"_ _4\"></span>lidat<span class=\"_ _4\"></span>ed financ<span class=\"_ _4\"></span>ial stat<span class=\"_ _4\"></span>ements is<span class=\"_ _4\"></span> included bel<span class=\"_ _4\"></span>ow and in re<span class=\"_ _1\"></span>spec<span class=\"_ _1\"></span>tive notes:\u2022 <span class=\"_ _44\"> </span>Rev<span class=\"_ _4\"></span>enu<span class=\"_ _1\"></span>e recognition - Right to payment (IFR<span class=\"_ _1\"></span>S 15): For contract<span class=\"_ _1\"></span>s with no termination for convenience clause<span class=\"_ _1\"></span>, the group\u2019s enforc<span class=\"_ _4\"></span>eab<span class=\"_ _1\"></span>le right to payment is subjec<span class=\"_ _1\"></span>t to gene<span class=\"_ _1\"></span>ral law in the relevant jurisdic<span class=\"_ _1\"></span>tion<span class=\"_ _1\"></span>. In mos<span class=\"_ _1\"></span>t case<span class=\"_ _1\"></span>s with termination, th<span class=\"_ _1\"></span>e group is respon<span class=\"_ _1\"></span>sible to mitigating the custome<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>\u2019<span class=\"_ _4\"></span>s losse<span class=\"_ _1\"></span>s by maximizing re<span class=\"_ _4\"></span>venue f<span class=\"_ _1\"></span>rom alternative sources. Bas<span class=\"_ _1\"></span>ed on his<span class=\"_ _1\"></span>toric num<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>s and cur<span class=\"_ _1\"></span>rent estim<span class=\"_ _1\"></span>ates, alt<span class=\"_ _4\"></span>ernat<span class=\"_ _4\"></span>iv<span class=\"_ _4\"></span>e re<span class=\"_ _4\"></span>venue<span class=\"_ _4\"></span> sourc<span class=\"_ _4\"></span>es are<span class=\"_ _4\"></span> conside<span class=\"_ _4\"></span>red insi<span class=\"_ _4\"></span>gnificant. C<span class=\"_ _4\"></span>onsequentl<span class=\"_ _4\"></span>y<span class=\"_ _4\"></span>, t<span class=\"_ _4\"></span>he major po<span class=\"_ _4\"></span>r<span class=\"_ _1\"></span>tio<span class=\"_ _4\"></span>n of a contract valu<span class=\"_ _1\"></span>e and comp<span class=\"_ _1\"></span>any profit will be compen<span class=\"_ _1\"></span>sated from the in<span class=\"_ _1\"></span>itial contract ho<span class=\"_ _1\"></span>lder<span class=\"_ _4\"></span>.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-15-3": {
   "value": "1.<span class=\"_ _2\"></span>2 BA<span class=\"_ _1\"></span>SI<span class=\"_ _1\"></span>S OF PR<span class=\"_ _1\"></span>EPAR<span class=\"_ _1\"></span>A<span class=\"_ _4\"></span>TIO<span class=\"_ _1\"></span>NNekkar\u2019<span class=\"_ _4\"></span>s conso<span class=\"_ _4\"></span>lidat<span class=\"_ _4\"></span>ed financ<span class=\"_ _4\"></span>ial stat<span class=\"_ _4\"></span>ements ha<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>e been prepar<span class=\"_ _4\"></span>ed in ac<span class=\"_ _4\"></span>cor<span class=\"_ _4\"></span>dance w<span class=\"_ _4\"></span>ith<span class=\"_ _4\"></span> Int<span class=\"_ _4\"></span>ernat<span class=\"_ _4\"></span>ional Financia<span class=\"_ _1\"></span>l Repor<span class=\"_ _1\"></span>ting Stan<span class=\"_ _1\"></span>dards (IF<span class=\"_ _1\"></span>RS), as ado<span class=\"_ _1\"></span>pted by the E<span class=\"_ _4\"></span>uropean<span class=\"_ _4\"></span> Union. Standar<span class=\"_ _4\"></span>ds and in<span class=\"_ _4\"></span>terpr<span class=\"_ _4\"></span>eta<span class=\"_ _4\"></span>tions ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tive f<span class=\"_ _4\"></span>or an<span class=\"_ _1\"></span>nual p<span class=\"_ _1\"></span>eriod<span class=\"_ _1\"></span>s begin<span class=\"_ _1\"></span>ning on or af<span class=\"_ _1\"></span>ter 1 January 2023 ha<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>e not been<span class=\"_ _4\"></span> applied i<span class=\"_ _4\"></span>n preparin<span class=\"_ _4\"></span>g these c<span class=\"_ _4\"></span>onsolid<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>ed financial<span class=\"_ _4\"></span> stat<span class=\"_ _4\"></span>ements. The conso<span class=\"_ _1\"></span>lidated finan<span class=\"_ _1\"></span>cial st<span class=\"_ _1\"></span>atements of the g<span class=\"_ _1\"></span>roup for t<span class=\"_ _4\"></span>he y<span class=\"_ _4\"></span>ear ended 31 December 2<span class=\"_ _4\"></span>022 wer<span class=\"_ _4\"></span>e appr<span class=\"_ _4\"></span>ov<span class=\"_ _4\"></span>ed by the Board of Direc<span class=\"_ _1\"></span>tors on 27 A<span class=\"_ _1\"></span>pril 202<span class=\"_ _1\"></span>3.The c<span class=\"_ _4\"></span>onsolida<span class=\"_ _4\"></span>ted fi<span class=\"_ _4\"></span>nancial sta<span class=\"_ _4\"></span>temen<span class=\"_ _4\"></span>ts hav<span class=\"_ _4\"></span>e been prepa<span class=\"_ _1\"></span>red on the ba<span class=\"_ _1\"></span>sis of uniform accounting princi<span class=\"_ _4\"></span>ples for<span class=\"_ _4\"></span> simil<span class=\"_ _4\"></span>ar transactio<span class=\"_ _4\"></span>ns and e<span class=\"_ _4\"></span>ven<span class=\"_ _4\"></span>ts under ot<span class=\"_ _4\"></span>herwise simi<span class=\"_ _4\"></span>lar ci<span class=\"_ _4\"></span>rcumstanc<span class=\"_ _4\"></span>es. The consol<span class=\"_ _4\"></span>idat<span class=\"_ _4\"></span>ed financia<span class=\"_ _4\"></span>l stat<span class=\"_ _4\"></span>ements are pr<span class=\"_ _4\"></span>esent<span class=\"_ _4\"></span>ed in NOK. Financial<span class=\"_ _4\"></span> information is pres<span class=\"_ _1\"></span>ented and rou<span class=\"_ _1\"></span>nded to the ne<span class=\"_ _1\"></span>ares<span class=\"_ _1\"></span>t thousands, ex<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ept w<span class=\"_ _4\"></span>ere sta<span class=\"_ _4\"></span>ted o<span class=\"_ _4\"></span>therwise.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-15-4": {
   "value": "1.<span class=\"_ _2\"></span>2 BA<span class=\"_ _1\"></span>SI<span class=\"_ _1\"></span>S OF PR<span class=\"_ _1\"></span>EPAR<span class=\"_ _1\"></span>A<span class=\"_ _4\"></span>TIO<span class=\"_ _1\"></span>NNekkar\u2019<span class=\"_ _4\"></span>s conso<span class=\"_ _4\"></span>lidat<span class=\"_ _4\"></span>ed financ<span class=\"_ _4\"></span>ial stat<span class=\"_ _4\"></span>ements ha<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>e been prepar<span class=\"_ _4\"></span>ed in ac<span class=\"_ _4\"></span>cor<span class=\"_ _4\"></span>dance w<span class=\"_ _4\"></span>ith<span class=\"_ _4\"></span> Int<span class=\"_ _4\"></span>ernat<span class=\"_ _4\"></span>ional Financia<span class=\"_ _1\"></span>l Repor<span class=\"_ _1\"></span>ting Stan<span class=\"_ _1\"></span>dards (IF<span class=\"_ _1\"></span>RS), as ado<span class=\"_ _1\"></span>pted by the E<span class=\"_ _4\"></span>uropean<span class=\"_ _4\"></span> Union. Standar<span class=\"_ _4\"></span>ds and in<span class=\"_ _4\"></span>terpr<span class=\"_ _4\"></span>eta<span class=\"_ _4\"></span>tions ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tive f<span class=\"_ _4\"></span>or an<span class=\"_ _1\"></span>nual p<span class=\"_ _1\"></span>eriod<span class=\"_ _1\"></span>s begin<span class=\"_ _1\"></span>ning on or af<span class=\"_ _1\"></span>ter 1 January 2023 ha<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>e not been<span class=\"_ _4\"></span> applied i<span class=\"_ _4\"></span>n preparin<span class=\"_ _4\"></span>g these c<span class=\"_ _4\"></span>onsolid<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>ed financial<span class=\"_ _4\"></span> stat<span class=\"_ _4\"></span>ements. The conso<span class=\"_ _1\"></span>lidated finan<span class=\"_ _1\"></span>cial st<span class=\"_ _1\"></span>atements of the g<span class=\"_ _1\"></span>roup for t<span class=\"_ _4\"></span>he y<span class=\"_ _4\"></span>ear ended 31 December 2<span class=\"_ _4\"></span>022 wer<span class=\"_ _4\"></span>e appr<span class=\"_ _4\"></span>ov<span class=\"_ _4\"></span>ed by the Board of Direc<span class=\"_ _1\"></span>tors on 27 A<span class=\"_ _1\"></span>pril 202<span class=\"_ _1\"></span>3.The c<span class=\"_ _4\"></span>onsolida<span class=\"_ _4\"></span>ted fi<span class=\"_ _4\"></span>nancial sta<span class=\"_ _4\"></span>temen<span class=\"_ _4\"></span>ts hav<span class=\"_ _4\"></span>e been prepa<span class=\"_ _1\"></span>red on the ba<span class=\"_ _1\"></span>sis of uniform accounting princi<span class=\"_ _4\"></span>ples for<span class=\"_ _4\"></span> simil<span class=\"_ _4\"></span>ar transactio<span class=\"_ _4\"></span>ns and e<span class=\"_ _4\"></span>ven<span class=\"_ _4\"></span>ts under ot<span class=\"_ _4\"></span>herwise simi<span class=\"_ _4\"></span>lar ci<span class=\"_ _4\"></span>rcumstanc<span class=\"_ _4\"></span>es. The consol<span class=\"_ _4\"></span>idat<span class=\"_ _4\"></span>ed financia<span class=\"_ _4\"></span>l stat<span class=\"_ _4\"></span>ements are pr<span class=\"_ _4\"></span>esent<span class=\"_ _4\"></span>ed in NOK. Financial<span class=\"_ _4\"></span> information is pres<span class=\"_ _1\"></span>ented and rou<span class=\"_ _1\"></span>nded to the ne<span class=\"_ _1\"></span>ares<span class=\"_ _1\"></span>t thousands, ex<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ept w<span class=\"_ _4\"></span>ere sta<span class=\"_ _4\"></span>ted o<span class=\"_ _4\"></span>therwise.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-15-5": {
   "value": "1.<span class=\"_ _2\"></span>2 BA<span class=\"_ _1\"></span>SI<span class=\"_ _1\"></span>S OF PR<span class=\"_ _1\"></span>EPAR<span class=\"_ _1\"></span>A<span class=\"_ _4\"></span>TIO<span class=\"_ _1\"></span>NNekkar\u2019<span class=\"_ _4\"></span>s conso<span class=\"_ _4\"></span>lidat<span class=\"_ _4\"></span>ed financ<span class=\"_ _4\"></span>ial stat<span class=\"_ _4\"></span>ements ha<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>e been prepar<span class=\"_ _4\"></span>ed in ac<span class=\"_ _4\"></span>cor<span class=\"_ _4\"></span>dance w<span class=\"_ _4\"></span>ith<span class=\"_ _4\"></span> Int<span class=\"_ _4\"></span>ernat<span class=\"_ _4\"></span>ional Financia<span class=\"_ _1\"></span>l Repor<span class=\"_ _1\"></span>ting Stan<span class=\"_ _1\"></span>dards (IF<span class=\"_ _1\"></span>RS), as ado<span class=\"_ _1\"></span>pted by the E<span class=\"_ _4\"></span>uropean<span class=\"_ _4\"></span> Union. Standar<span class=\"_ _4\"></span>ds and in<span class=\"_ _4\"></span>terpr<span class=\"_ _4\"></span>eta<span class=\"_ _4\"></span>tions ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tive f<span class=\"_ _4\"></span>or an<span class=\"_ _1\"></span>nual p<span class=\"_ _1\"></span>eriod<span class=\"_ _1\"></span>s begin<span class=\"_ _1\"></span>ning on or af<span class=\"_ _1\"></span>ter 1 January 2023 ha<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>e not been<span class=\"_ _4\"></span> applied i<span class=\"_ _4\"></span>n preparin<span class=\"_ _4\"></span>g these c<span class=\"_ _4\"></span>onsolid<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>ed financial<span class=\"_ _4\"></span> stat<span class=\"_ _4\"></span>ements. The conso<span class=\"_ _1\"></span>lidated finan<span class=\"_ _1\"></span>cial st<span class=\"_ _1\"></span>atements of the g<span class=\"_ _1\"></span>roup for t<span class=\"_ _4\"></span>he y<span class=\"_ _4\"></span>ear ended 31 December 2<span class=\"_ _4\"></span>022 wer<span class=\"_ _4\"></span>e appr<span class=\"_ _4\"></span>ov<span class=\"_ _4\"></span>ed by the Board of Direc<span class=\"_ _1\"></span>tors on 27 A<span class=\"_ _1\"></span>pril 202<span class=\"_ _1\"></span>3.The c<span class=\"_ _4\"></span>onsolida<span class=\"_ _4\"></span>ted fi<span class=\"_ _4\"></span>nancial sta<span class=\"_ _4\"></span>temen<span class=\"_ _4\"></span>ts hav<span class=\"_ _4\"></span>e been prepa<span class=\"_ _1\"></span>red on the ba<span class=\"_ _1\"></span>sis of uniform accounting princi<span class=\"_ _4\"></span>ples for<span class=\"_ _4\"></span> simil<span class=\"_ _4\"></span>ar transactio<span class=\"_ _4\"></span>ns and e<span class=\"_ _4\"></span>ven<span class=\"_ _4\"></span>ts under ot<span class=\"_ _4\"></span>herwise simi<span class=\"_ _4\"></span>lar ci<span class=\"_ _4\"></span>rcumstanc<span class=\"_ _4\"></span>es. The consol<span class=\"_ _4\"></span>idat<span class=\"_ _4\"></span>ed financia<span class=\"_ _4\"></span>l stat<span class=\"_ _4\"></span>ements are pr<span class=\"_ _4\"></span>esent<span class=\"_ _4\"></span>ed in NOK. Financial<span class=\"_ _4\"></span> information is pres<span class=\"_ _1\"></span>ented and rou<span class=\"_ _1\"></span>nded to the ne<span class=\"_ _1\"></span>ares<span class=\"_ _1\"></span>t thousands, ex<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ept w<span class=\"_ _4\"></span>ere sta<span class=\"_ _4\"></span>ted o<span class=\"_ _4\"></span>therwise.",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-16-3": {
   "value": "2<span class=\"_ _1\"></span>.  <span class=\"_ _fc\"></span>Summar<span class=\"_ _1\"></span>y of k<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>y ac<span class=\"_ _4\"></span>coun<span class=\"_ _4\"></span>ting pri<span class=\"_ _1\"></span>ncip<span class=\"_ _1\"></span>les<span class=\"_ _1\"></span>  <span class=\"_ _4\"></span>The accounting prin<span class=\"_ _1\"></span>ciple<span class=\"_ _1\"></span>s set out bel<span class=\"_ _1\"></span>ow ha<span class=\"_ _4\"></span>ve been applie<span class=\"_ _1\"></span>d consistently to all period<span class=\"_ _1\"></span>s prese<span class=\"_ _1\"></span>nted in the conso<span class=\"_ _4\"></span>lidat<span class=\"_ _4\"></span>ed financ<span class=\"_ _4\"></span>ial stat<span class=\"_ _4\"></span>ements and ha<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>e been applied<span class=\"_ _4\"></span> consi<span class=\"_ _4\"></span>stent<span class=\"_ _4\"></span>ly b<span class=\"_ _4\"></span>y gr<span class=\"_ _4\"></span>oup ent<span class=\"_ _4\"></span>iti<span class=\"_ _4\"></span>es. b<span class=\"_ _5\"></span>) Current<span class=\"_ _4\"></span> versus non-curren<span class=\"_ _4\"></span>t classifi<span class=\"_ _4\"></span>cationThe group p<span class=\"_ _1\"></span>resent<span class=\"_ _1\"></span>s as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s and liabilities in th<span class=\"_ _1\"></span>e conso<span class=\"_ _4\"></span>lidat<span class=\"_ _4\"></span>ed stat<span class=\"_ _4\"></span>ement<span class=\"_ _4\"></span> of financ<span class=\"_ _4\"></span>ial pos<span class=\"_ _4\"></span>iti<span class=\"_ _4\"></span>on as ei<span class=\"_ _4\"></span>ther current or n<span class=\"_ _1\"></span>on-c<span class=\"_ _1\"></span>urrent. A<span class=\"_ _1\"></span>n ass<span class=\"_ _1\"></span>et is classifi<span class=\"_ _1\"></span>ed as current whe<span class=\"_ _1\"></span>n it is expec<span class=\"_ _1\"></span>ted to be realized or intended to be sold or consum<span class=\"_ _1\"></span>ed in the n<span class=\"_ _1\"></span>orma<span class=\"_ _1\"></span>l operating c<span class=\"_ _1\"></span>ycle, held p<span class=\"_ _1\"></span>rimarily for the p<span class=\"_ _1\"></span>urpose of tra<span class=\"_ _1\"></span>ding, exp<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>ted to be realized within twelve months af<span class=\"_ _1\"></span>ter the repor<span class=\"_ _1\"></span>ting perio<span class=\"_ _1\"></span>d, or is c<span class=\"_ _1\"></span>ash or c<span class=\"_ _1\"></span>ash eq<span class=\"_ _1\"></span>uivalent<span class=\"_ _1\"></span>. All other as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s are c<span class=\"_ _4\"></span>lassified<span class=\"_ _4\"></span> as non-curr<span class=\"_ _4\"></span>ent. A liability is cla<span class=\"_ _1\"></span>ssifie<span class=\"_ _1\"></span>d as cur<span class=\"_ _1\"></span>rent when it is expe<span class=\"_ _1\"></span>cted to be settled in n<span class=\"_ _1\"></span>ormal o<span class=\"_ _1\"></span>perating c<span class=\"_ _1\"></span>ycle, it is held prima<span class=\"_ _1\"></span>rily for the purp<span class=\"_ _1\"></span>ose of trading<span class=\"_ _1\"></span>, it is due to be settled within t<span class=\"_ _1\"></span>welve months af<span class=\"_ _1\"></span>ter the repor<span class=\"_ _1\"></span>ting perio<span class=\"_ _1\"></span>d, or the<span class=\"_ _1\"></span>re is no uncon<span class=\"_ _1\"></span>ditional right to defer the settlem<span class=\"_ _1\"></span>ent of the liabilit<span class=\"_ _1\"></span>y for at leas<span class=\"_ _1\"></span>t twelve months af<span class=\"_ _1\"></span>ter the repor<span class=\"_ _1\"></span>ting pe<span class=\"_ _1\"></span>riod. T<span class=\"_ _1\"></span>he group cla<span class=\"_ _1\"></span>ssifie<span class=\"_ _1\"></span>s all ot<span class=\"_ _4\"></span>her liabi<span class=\"_ _4\"></span>lit<span class=\"_ _4\"></span>ies as non-cur<span class=\"_ _4\"></span>rent. De<span class=\"_ _4\"></span>ferred ta<span class=\"_ _4\"></span>x assets and li<span class=\"_ _4\"></span>abili<span class=\"_ _4\"></span>ties ar<span class=\"_ _4\"></span>e classi<span class=\"_ _4\"></span>fied as non-cu<span class=\"_ _4\"></span>rrent<span class=\"_ _4\"></span> assets and liabilitie<span class=\"_ _1\"></span>s.2<span class=\"_ _1\"></span>.17<span class=\"_ _1\"></span> CO<span class=\"_ _1\"></span>NT<span class=\"_ _1\"></span>R<span class=\"_ _2\"></span>AC<span class=\"_ _1\"></span>T COS<span class=\"_ _1\"></span>T<span class=\"_ _1\"></span>SFor r<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>enue wher<span class=\"_ _4\"></span>e performanc<span class=\"_ _4\"></span>e obli<span class=\"_ _4\"></span>gati<span class=\"_ _4\"></span>ons are satisf<span class=\"_ _1\"></span>ied over time, which is the prim<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>y sou<span class=\"_ _1\"></span>rce of rev<span class=\"_ _4\"></span>enu<span class=\"_ _1\"></span>e at the group, all cost are recognized as expens<span class=\"_ _1\"></span>ed when i<span class=\"_ _1\"></span>ncurred b<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>ause control of the work in progres<span class=\"_ _1\"></span>s trans<span class=\"_ _1\"></span>fers continuo<span class=\"_ _1\"></span>usly to the custome<span class=\"_ _1\"></span>r as it is produced a<span class=\"_ _1\"></span>nd not at discrete intervals<span class=\"_ _1\"></span>.For contract<span class=\"_ _1\"></span>s whe<span class=\"_ _1\"></span>re per<span class=\"_ _1\"></span>forma<span class=\"_ _1\"></span>nce obligation are s<span class=\"_ _1\"></span>atisfied<span class=\"_ _1\"></span> at a point in time, IA<span class=\"_ _1\"></span>S 2, Inventory<span class=\"_ _4\"></span>, set<span class=\"_ _1\"></span>s the accounting.Cost to obtain a contrac<span class=\"_ _1\"></span>t are imm<span class=\"_ _1\"></span>aterial for the group and ex<span class=\"_ _4\"></span>pensed when inc<span class=\"_ _4\"></span>urred.Balance<span class=\"_ _4\"></span> sheet<span class=\"_ _4\"></span> classi<span class=\"_ _4\"></span>ficati<span class=\"_ _4\"></span>onFor contract<span class=\"_ _1\"></span>s recogn<span class=\"_ _1\"></span>iz<span class=\"_ _4\"></span>ed \u201cov<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>-t<span class=\"_ _4\"></span>ime\u201d<span class=\"_ _4\"></span>, an am<span class=\"_ _1\"></span>ount equa<span class=\"_ _1\"></span>l to completed, not invoic<span class=\"_ _4\"></span>ed<span class=\"_ _1\"></span>, per<span class=\"_ _1\"></span>form<span class=\"_ _1\"></span>ance oblig<span class=\"_ _4\"></span>ati<span class=\"_ _4\"></span>ons based on t<span class=\"_ _4\"></span>ransaction pri<span class=\"_ _4\"></span>ce ar<span class=\"_ _4\"></span>e rec<span class=\"_ _4\"></span>ogniz<span class=\"_ _4\"></span>ed as contrac<span class=\"_ _1\"></span>t ass<span class=\"_ _1\"></span>et, while prepayme<span class=\"_ _1\"></span>nts f<span class=\"_ _1\"></span>rom custome<span class=\"_ _1\"></span>rs are recognized as contrac<span class=\"_ _1\"></span>t liability. For c<span class=\"_ _4\"></span>ontrac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s where there is b<span class=\"_ _1\"></span>oth a contract as<span class=\"_ _1\"></span>set and a contrac<span class=\"_ _1\"></span>t liability, i<span class=\"_ _4\"></span>t is pre<span class=\"_ _1\"></span>sented net in the cons<span class=\"_ _1\"></span>olidated stat<span class=\"_ _4\"></span>ement o<span class=\"_ _4\"></span>f financia<span class=\"_ _4\"></span>l posi<span class=\"_ _4\"></span>tion.One<span class=\"_ _1\"></span>rous contrac<span class=\"_ _1\"></span>tsThe f<span class=\"_ _1\"></span>ull loss is recog<span class=\"_ _1\"></span>nized immediately if contract<span class=\"_ _1\"></span>s are foreca<span class=\"_ _1\"></span>st to be loss m<span class=\"_ _1\"></span>aking<span class=\"_ _1\"></span>. The f<span class=\"_ _1\"></span>ull loss i<span class=\"_ _1\"></span>nclude<span class=\"_ _1\"></span>s all relevant contract cost<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. 2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>2 EQU<span class=\"_ _1\"></span>IT<span class=\"_ _2\"></span>YT<span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>ans<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>tion costs dire<span class=\"_ _1\"></span>ctly related to an equit<span class=\"_ _1\"></span>y trans<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>tion are recognized direc<span class=\"_ _1\"></span>tly in equit<span class=\"_ _1\"></span>y af<span class=\"_ _1\"></span>ter deducting tax<span class=\"_ _4\"></span> expenses. CLIMA<span class=\"_ _4\"></span>TE RISKNekkar de<span class=\"_ _4\"></span>vel<span class=\"_ _4\"></span>ops dig<span class=\"_ _4\"></span>italis<span class=\"_ _4\"></span>ed impact tech<span class=\"_ _4\"></span>nologies t<span class=\"_ _4\"></span>hat aim to unlock cus<span class=\"_ _1\"></span>tomer val<span class=\"_ _1\"></span>ue, inclu<span class=\"_ _1\"></span>ding red<span class=\"_ _1\"></span>uctio<span class=\"_ _1\"></span>n of en<span class=\"_ _4\"></span>vi<span class=\"_ _4\"></span>ronmental<span class=\"_ _4\"></span> foot<span class=\"_ _4\"></span>print<span class=\"_ _4\"></span> and CO<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>-emissions, in nume<span class=\"_ _1\"></span>rous indus<span class=\"_ _1\"></span>tries includ<span class=\"_ _1\"></span>ing renewables<span class=\"_ _1\"></span>, aquacult<span class=\"_ _4\"></span>ure, s<span class=\"_ _4\"></span>hipping<span class=\"_ _4\"></span> and offshore ener<span class=\"_ _4\"></span>gy<span class=\"_ _4\"></span>. As such<span class=\"_ _1\"></span>, climate change repre<span class=\"_ _1\"></span>sent<span class=\"_ _1\"></span>s both a risk an<span class=\"_ _1\"></span>d an opportunity f<span class=\"_ _4\"></span>or Nekkar<span class=\"_ _5\"></span>. Nekkar c<span class=\"_ _4\"></span>onsiders i<span class=\"_ _4\"></span>ts main climate risks to be as<span class=\"_ _1\"></span>sociated with the glob<span class=\"_ _1\"></span>al ambit<span class=\"_ _4\"></span>ion/implemen<span class=\"_ _4\"></span>tatio<span class=\"_ _4\"></span>n gap fo<span class=\"_ _4\"></span>r the t<span class=\"_ _4\"></span>ransit<span class=\"_ _4\"></span>ion t<span class=\"_ _4\"></span>o more renewable e<span class=\"_ _1\"></span>nergy, as w<span class=\"_ _4\"></span>ell as clim<span class=\"_ _1\"></span>ate policy and ta<span class=\"_ _1\"></span>xation change<span class=\"_ _1\"></span>s that could limit or de<span class=\"_ _1\"></span>lay the ado<span class=\"_ _1\"></span>ption of Nekkar<span class=\"_ _1\"></span>\u2019s new t<span class=\"_ _4\"></span>ech<span class=\"_ _1\"></span>nolog<span class=\"_ _1\"></span>ies that are enab<span class=\"_ _1\"></span>lers to redu<span class=\"_ _1\"></span>ce the carb<span class=\"_ _1\"></span>on footprint in the indus<span class=\"_ _1\"></span>tries the com<span class=\"_ _1\"></span>pany ope<span class=\"_ _1\"></span>rates. Th<span class=\"_ _1\"></span>is applie<span class=\"_ _1\"></span>s to both the r<span class=\"_ _4\"></span>enew<span class=\"_ _4\"></span>ables and aquacul<span class=\"_ _4\"></span>ture<span class=\"_ _4\"></span> industri<span class=\"_ _4\"></span>es<span class=\"_ _1\"></span>.  Nek<span class=\"_ _1\"></span>kar<span class=\"_ _1\"></span>\u2019<span class=\"_ _4\"></span>s exposure to the oil and ga<span class=\"_ _1\"></span>s indu<span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>y is limited today<span class=\"_ _5\"></span>, b<span class=\"_ _1\"></span>ut could grow in the coming years<span class=\"_ _1\"></span>. The offshore e<span class=\"_ _4\"></span>nergy indust<span class=\"_ _4\"></span>ry has been ident<span class=\"_ _4\"></span>ified as high risk by the T<span class=\"_ _4\"></span>ask Force on Climat<span class=\"_ _4\"></span>e-<span class=\"_ _1\"></span>Related Financia<span class=\"_ _1\"></span>l Disclosure<span class=\"_ _1\"></span>s, a<span class=\"_ _1\"></span>nd the ind<span class=\"_ _1\"></span>ustr<span class=\"_ _1\"></span>y is un<span class=\"_ _1\"></span>der pres<span class=\"_ _1\"></span>sure to reduce its emi<span class=\"_ _1\"></span>ssion<span class=\"_ _1\"></span>s. Altho<span class=\"_ _1\"></span>ugh the Ukraine w<span class=\"_ _4\"></span>ar and associ<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>ed energy s<span class=\"_ _4\"></span>hortage in Europe is likely to result in heavy investme<span class=\"_ _1\"></span>nts in the off<span class=\"_ _1\"></span>sho<span class=\"_ _1\"></span>re energy in<span class=\"_ _1\"></span>dus<span class=\"_ _1\"></span>try in th<span class=\"_ _1\"></span>e coming years<span class=\"_ _1\"></span>, there is a long term risk of de<span class=\"_ _1\"></span>clining investment in up<span class=\"_ _1\"></span>stream oil and ga<span class=\"_ _1\"></span>s. H<span class=\"_ _1\"></span>owe<span class=\"_ _4\"></span>ver<span class=\"_ _4\"></span>, the soft<span class=\"_ _1\"></span>ware and techn<span class=\"_ _1\"></span>ologie<span class=\"_ _1\"></span>s tha<span class=\"_ _4\"></span>t Nekkar deli<span class=\"_ _4\"></span>vers<span class=\"_ _4\"></span> are capable o<span class=\"_ _4\"></span>f si<span class=\"_ _4\"></span>gnificant<span class=\"_ _4\"></span>ly reducing d<span class=\"_ _1\"></span>rilling time an<span class=\"_ _1\"></span>d amou<span class=\"_ _1\"></span>nt of perso<span class=\"_ _1\"></span>nnel requir<span class=\"_ _4\"></span>ed offshore,<span class=\"_ _4\"></span> thereb<span class=\"_ _4\"></span>y sub<span class=\"_ _4\"></span>stantia<span class=\"_ _4\"></span>lly r<span class=\"_ _4\"></span>educing t<span class=\"_ _4\"></span>he carb<span class=\"_ _1\"></span>on footprint as<span class=\"_ _1\"></span>sociated with this typ<span class=\"_ _1\"></span>e of off<span class=\"_ _1\"></span>shore oper<span class=\"_ _1\"></span>ations. A<span class=\"_ _1\"></span>s such<span class=\"_ _1\"></span>, climate-related risk<span class=\"_ _1\"></span>s also repr<span class=\"_ _4\"></span>esents an opportunity f<span class=\"_ _4\"></span>or Nekkar<span class=\"_ _5\"></span>.  The en<span class=\"_ _1\"></span>ergy tran<span class=\"_ _1\"></span>sition may shor<span class=\"_ _1\"></span>ten the expec<span class=\"_ _1\"></span>ted usefu<span class=\"_ _1\"></span>l lives of oil and gas related as<span class=\"_ _1\"></span>sets<span class=\"_ _1\"></span>, which h<span class=\"_ _1\"></span>as the po<span class=\"_ _4\"></span>ten<span class=\"_ _4\"></span>tial<span class=\"_ _4\"></span> to ac<span class=\"_ _4\"></span>cel<span class=\"_ _4\"></span>erat<span class=\"_ _4\"></span>e deprec<span class=\"_ _4\"></span>iat<span class=\"_ _4\"></span>ion char<span class=\"_ _4\"></span>ges. How<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>er<span class=\"_ _5\"></span>, Nekkar is pr<span class=\"_ _4\"></span>imarily<span class=\"_ _4\"></span> a software<span class=\"_ _4\"></span> supplier<span class=\"_ _4\"></span> to the oil and gas in<span class=\"_ _1\"></span>dus<span class=\"_ _1\"></span>try, which means that the company doe<span class=\"_ _1\"></span>s not expec<span class=\"_ _1\"></span>t as<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>ssme<span class=\"_ _1\"></span>nt of effe<span class=\"_ _1\"></span>ct o<span class=\"_ _1\"></span>n usefu<span class=\"_ _1\"></span>l lives to ha<span class=\"_ _4\"></span>ve significant a<span class=\"_ _1\"></span>ccounting impac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>. Another clim<span class=\"_ _1\"></span>ate risk is the increase in th<span class=\"_ _1\"></span>e frequ<span class=\"_ _1\"></span>enc<span class=\"_ _1\"></span>y and intensit<span class=\"_ _1\"></span>y of extreme weather events<span class=\"_ _1\"></span>. A<span class=\"_ _1\"></span>s the large ma<span class=\"_ _1\"></span>jority of N<span class=\"_ _1\"></span>ekkar<span class=\"_ _1\"></span>\u2019s operations is b<span class=\"_ _1\"></span>ased in Nor<span class=\"_ _1\"></span>way<span class=\"_ _4\"></span>, this expect<span class=\"_ _1\"></span>ation is not as<span class=\"_ _1\"></span>ses<span class=\"_ _1\"></span>sed to lead to any effec<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s on expec<span class=\"_ _1\"></span>ted usef<span class=\"_ _1\"></span>ul econo<span class=\"_ _1\"></span>mic life of property<span class=\"_ _4\"></span>, plan<span class=\"_ _4\"></span>t and equi<span class=\"_ _4\"></span>pment. How<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>er<span class=\"_ _5\"></span>, extreme<span class=\"_ _4\"></span> weather could result in de<span class=\"_ _1\"></span>lay<span class=\"_ _4\"></span>ed p<span class=\"_ _1\"></span>roject p<span class=\"_ _1\"></span>rogres<span class=\"_ _1\"></span>s, for example for ins<span class=\"_ _1\"></span>tallation of shiplif<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s in pa<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>s of the world that are more exposed to extrem<span class=\"_ _1\"></span>e weather<span class=\"_ _4\"></span>. This c<span class=\"_ _4\"></span>ould po<span class=\"_ _4\"></span>ten<span class=\"_ _4\"></span>tial<span class=\"_ _4\"></span>ly mean t<span class=\"_ _4\"></span>hat r<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>enue and mar<span class=\"_ _4\"></span>gin recognition could be d<span class=\"_ _1\"></span>elayed in such projec<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>. N<span class=\"_ _1\"></span>ekkar has not<span class=\"_ _4\"></span> experi<span class=\"_ _4\"></span>enced an<span class=\"_ _4\"></span>y dela<span class=\"_ _4\"></span>ys<span class=\"_ _4\"></span> caused by<span class=\"_ _4\"></span> extr<span class=\"_ _4\"></span>eme weather events during 202<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>. Overall, it is N<span class=\"_ _1\"></span>ekkar<span class=\"_ _1\"></span>\u2019s vie<span class=\"_ _4\"></span>w that the comp<span class=\"_ _1\"></span>any is well positioned to profit from a strong<span class=\"_ _1\"></span>er focus o<span class=\"_ _1\"></span>n reducing e<span class=\"_ _1\"></span>missio<span class=\"_ _1\"></span>ns from the i<span class=\"_ _1\"></span>ndus<span class=\"_ _1\"></span>tries the com<span class=\"_ _1\"></span>pany oper<span class=\"_ _1\"></span>ates within, and that the<span class=\"_ _1\"></span>re are more positive busine<span class=\"_ _1\"></span>ss o<span class=\"_ _1\"></span>ppor<span class=\"_ _1\"></span>tun<span class=\"_ _1\"></span>ities than ne<span class=\"_ _1\"></span>gative risks ass<span class=\"_ _1\"></span>ociated with stronger in<span class=\"_ _1\"></span>dus<span class=\"_ _1\"></span>try ef<span class=\"_ _1\"></span>for<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s on red<span class=\"_ _1\"></span>ucing emi<span class=\"_ _1\"></span>ssions and comb<span class=\"_ _1\"></span>ating climate change. Nekkar has c<span class=\"_ _4\"></span>onsider<span class=\"_ _4\"></span>ed the<span class=\"_ _4\"></span> impact of c<span class=\"_ _4\"></span>limat<span class=\"_ _4\"></span>e chan<span class=\"_ _4\"></span>ge on going concer<span class=\"_ _1\"></span>n. Ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tive asses<span class=\"_ _1\"></span>sment a<span class=\"_ _1\"></span>nd ana<span class=\"_ _1\"></span>lysis of climate-related risks an<span class=\"_ _1\"></span>d oppo<span class=\"_ _1\"></span>rtu<span class=\"_ _1\"></span>nities is vital to understand the po<span class=\"_ _4\"></span>ten<span class=\"_ _4\"></span>tial<span class=\"_ _4\"></span> impacts of cl<span class=\"_ _4\"></span>imat<span class=\"_ _4\"></span>e-rel<span class=\"_ _4\"></span>ated<span class=\"_ _4\"></span> risks o<span class=\"_ _1\"></span>n ass<span class=\"_ _1\"></span>et valuations<span class=\"_ _1\"></span>, rev<span class=\"_ _4\"></span>enue a<span class=\"_ _1\"></span>nd investment requir<span class=\"_ _4\"></span>ements. For 20<span class=\"_ _4\"></span>23, Nekkar has ther<span class=\"_ _4\"></span>efor<span class=\"_ _4\"></span>e defin<span class=\"_ _1\"></span>ed an obje<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>tive t<span class=\"_ _4\"></span>o conduc<span class=\"_ _1\"></span>t a detail<span class=\"_ _1\"></span>ed climate risk analysis a<span class=\"_ _1\"></span>nd set ca<span class=\"_ _1\"></span>rbon fo<span class=\"_ _1\"></span>otprint reduc<span class=\"_ _1\"></span>tion goa<span class=\"_ _1\"></span>ls for the compa<span class=\"_ _1\"></span>ny<span class=\"_ _4\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-17-3": {
   "value": "suf<span class=\"_ _1\"></span>ficient dat<span class=\"_ _1\"></span>a are available to measu<span class=\"_ _1\"></span>re fair value<span class=\"_ _1\"></span>, maximizing the use of relevant obs<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vable in<span class=\"_ _1\"></span>put<span class=\"_ _1\"></span>s and minimizing the use of un<span class=\"_ _1\"></span>obser<span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>ble inpu<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>. All as<span class=\"_ _1\"></span>sets and liabilitie<span class=\"_ _1\"></span>s for which fair val<span class=\"_ _1\"></span>ue is me<span class=\"_ _1\"></span>asured or disclose<span class=\"_ _1\"></span>d in the fina<span class=\"_ _1\"></span>ncial s<span class=\"_ _1\"></span>tatement<span class=\"_ _1\"></span>s are categorized within the fair valu<span class=\"_ _1\"></span>e hiera<span class=\"_ _1\"></span>rchy<span class=\"_ _5\"></span>, d<span class=\"_ _1\"></span>escrib<span class=\"_ _1\"></span>ed as follows, base<span class=\"_ _1\"></span>d on the lowest level input that is signif<span class=\"_ _1\"></span>icant to the fair val<span class=\"_ _1\"></span>ue me<span class=\"_ _1\"></span>asureme<span class=\"_ _1\"></span>nt as a whol<span class=\"_ _1\"></span>e:\u2022 <span class=\"_ _44\"> </span>Lev<span class=\"_ _4\"></span>el 1 \u2014 Qu<span class=\"_ _1\"></span>oted (<span class=\"_ _5\"></span>un<span class=\"_ _1\"></span>adjus<span class=\"_ _1\"></span>ted) market prices in ac<span class=\"_ _1\"></span>tive markets for identical a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s or liabilities\u2022 <span class=\"_ _44\"> </span>Lev<span class=\"_ _4\"></span>el 2 \u2014 Valuation technique<span class=\"_ _1\"></span>s for which the lowest level input that is signific<span class=\"_ _1\"></span>ant to the fair value m<span class=\"_ _1\"></span>easurem<span class=\"_ _1\"></span>ent is direc<span class=\"_ _1\"></span>tly or indire<span class=\"_ _1\"></span>ctly observable\u2022 <span class=\"_ _44\"> </span>Lev<span class=\"_ _4\"></span>el 3 \u2014 Valuation technique<span class=\"_ _1\"></span>s for which the lowest level input that is signific<span class=\"_ _1\"></span>ant to the fair value meas<span class=\"_ _4\"></span>urement<span class=\"_ _4\"></span> is unobservableFor the pur<span class=\"_ _1\"></span>pose of fair val<span class=\"_ _1\"></span>ue disclosure<span class=\"_ _1\"></span>s, th<span class=\"_ _1\"></span>e group has determin<span class=\"_ _1\"></span>ed clas<span class=\"_ _1\"></span>ses of a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s and liab<span class=\"_ _1\"></span>ilities on the basis of the n<span class=\"_ _1\"></span>ature, chara<span class=\"_ _1\"></span>cteris<span class=\"_ _1\"></span>tics a<span class=\"_ _1\"></span>nd risk<span class=\"_ _1\"></span>s of the as<span class=\"_ _1\"></span>set or liability a<span class=\"_ _1\"></span>nd the level of the fair valu<span class=\"_ _1\"></span>e hierar<span class=\"_ _4\"></span>ch<span class=\"_ _4\"></span>y as ex<span class=\"_ _4\"></span>plained abo<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>e.c<span class=\"_ _4\"></span>) F<span class=\"_ _4\"></span>air<span class=\"_ _4\"></span> value measurementThe gr<span class=\"_ _4\"></span>oup measur<span class=\"_ _4\"></span>es financial<span class=\"_ _4\"></span> instruments, such<span class=\"_ _4\"></span> as derivatives, at fai<span class=\"_ _1\"></span>r value, a<span class=\"_ _1\"></span>s defin<span class=\"_ _1\"></span>ed in IFR<span class=\"_ _1\"></span>S 13, at e<span class=\"_ _1\"></span>ach balan<span class=\"_ _1\"></span>ce sheet date. The group u<span class=\"_ _1\"></span>ses val<span class=\"_ _1\"></span>uation techniqu<span class=\"_ _1\"></span>es that are approp<span class=\"_ _1\"></span>riate in the circumsta<span class=\"_ _1\"></span>nces an<span class=\"_ _1\"></span>d for which 3.<span class=\"_ _2\"></span>2 ES<span class=\"_ _1\"></span>TI<span class=\"_ _1\"></span>MA<span class=\"_ _4\"></span>TI<span class=\"_ _1\"></span>ON O<span class=\"_ _1\"></span>F F<span class=\"_ _4\"></span>AI<span class=\"_ _1\"></span>R V<span class=\"_ _4\"></span>ALU<span class=\"_ _1\"></span>EF<span class=\"_ _4\"></span>air value of f<span class=\"_ _1\"></span>inancia<span class=\"_ _1\"></span>l instru<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>s trade<span class=\"_ _1\"></span>d in an ac<span class=\"_ _1\"></span>tive market are base<span class=\"_ _1\"></span>d on the ma<span class=\"_ _1\"></span>rket value on the ba<span class=\"_ _1\"></span>lance sheet date. The g<span class=\"_ _1\"></span>roup has n<span class=\"_ _1\"></span>on such items in the financia<span class=\"_ _4\"></span>l stat<span class=\"_ _4\"></span>ement. F<span class=\"_ _4\"></span>air value of f<span class=\"_ _1\"></span>inancia<span class=\"_ _1\"></span>l instru<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>s not trade<span class=\"_ _1\"></span>d in an ac<span class=\"_ _1\"></span>tive market is estimated using valuation techn<span class=\"_ _1\"></span>ique<span class=\"_ _1\"></span>s (primarily discounted f<span class=\"_ _1\"></span>uture prospec<span class=\"_ _1\"></span>tiv<span class=\"_ _4\"></span>e cash f<span class=\"_ _1\"></span>lows<span class=\"_ _5\"></span>) or other relevant information for giving a b<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>t estim<span class=\"_ _1\"></span>ate o<span class=\"_ _4\"></span>f fair va<span class=\"_ _1\"></span>lue on the b<span class=\"_ _1\"></span>alan<span class=\"_ _1\"></span>ce sheet date. Exam<span class=\"_ _1\"></span>ples of this a<span class=\"_ _1\"></span>re forward contrac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s in foreign currencie<span class=\"_ _1\"></span>s where f<span class=\"_ _1\"></span>air value a<span class=\"_ _1\"></span>re calculated by using the chan<span class=\"_ _1\"></span>ge in the cur<span class=\"_ _1\"></span>rency o<span class=\"_ _1\"></span>n the bala<span class=\"_ _1\"></span>nce sheet date.F<span class=\"_ _4\"></span>air value of drawings/techn<span class=\"_ _1\"></span>ology a<span class=\"_ _1\"></span>cquired in a busine<span class=\"_ _1\"></span>ss com<span class=\"_ _1\"></span>bination is determine<span class=\"_ _1\"></span>d using the relief of ro<span class=\"_ _4\"></span>yalty m<span class=\"_ _1\"></span>ethod<span class=\"_ _1\"></span>. The valuation is b<span class=\"_ _1\"></span>ase<span class=\"_ _1\"></span>d on the concept that if the company owns a technolo<span class=\"_ _1\"></span>gy<span class=\"_ _4\"></span>, it does n<span class=\"_ _1\"></span>ot hav<span class=\"_ _4\"></span>e to rent, and is th<span class=\"_ _1\"></span>en relieved from paying a ro<span class=\"_ _4\"></span>yalt<span class=\"_ _1\"></span>y<span class=\"_ _4\"></span>. The fa<span class=\"_ _1\"></span>ir value of other inta<span class=\"_ _1\"></span>ngible a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s is ba<span class=\"_ _1\"></span>sed on the discounted ca<span class=\"_ _1\"></span>sh flows expec<span class=\"_ _1\"></span>ted to be derived from the us<span class=\"_ _1\"></span>e and eventual sale of the a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-18-2": {
   "value": "2<span class=\"_ _1\"></span>.1 BA<span class=\"_ _1\"></span>SI<span class=\"_ _1\"></span>C PRI<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>CIP<span class=\"_ _1\"></span>LE<span class=\"_ _1\"></span>Sa<span class=\"_ _4\"></span>) Ne<span class=\"_ _4\"></span>w ac<span class=\"_ _4\"></span>coun<span class=\"_ _4\"></span>ting<span class=\"_ _4\"></span> standards and<span class=\"_ _4\"></span> amendmentsThe accounting po<span class=\"_ _1\"></span>licies ado<span class=\"_ _1\"></span>pted are consistent with those of the previous fina<span class=\"_ _1\"></span>ncial year<span class=\"_ _4\"></span>. New or re<span class=\"_ _4\"></span>vised ac<span class=\"_ _4\"></span>coun<span class=\"_ _4\"></span>ting<span class=\"_ _4\"></span> standards and<span class=\"_ _4\"></span> int<span class=\"_ _4\"></span>erpreta<span class=\"_ _4\"></span>tions<span class=\"_ _4\"></span> imple<span class=\"_ _1\"></span>mented as of 1 Ja<span class=\"_ _1\"></span>nuar<span class=\"_ _1\"></span>y 202<span class=\"_ _1\"></span>2 are am<span class=\"_ _1\"></span>ong other<span class=\"_ _1\"></span>s One<span class=\"_ _1\"></span>rous Contrac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s \u2013 Cost<span class=\"_ _1\"></span>s of Fulfilling a Contrac<span class=\"_ _1\"></span>t (Amendm<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>s to IAS 37<span class=\"_ _1\"></span>) an<span class=\"_ _1\"></span>d Proceeds b<span class=\"_ _1\"></span>efore Intended U<span class=\"_ _1\"></span>se (Amen<span class=\"_ _1\"></span>dment<span class=\"_ _1\"></span>s to IAS 1<span class=\"_ _1\"></span>6 Prope<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>y<span class=\"_ _4\"></span>, plant and e<span class=\"_ _1\"></span>quipm<span class=\"_ _1\"></span>ent)<span class=\"_ _4\"></span>. The n<span class=\"_ _1\"></span>ew or re<span class=\"_ _4\"></span>vise<span class=\"_ _1\"></span>d accounting standards and<span class=\"_ _4\"></span> int<span class=\"_ _4\"></span>erpre<span class=\"_ _4\"></span>tatio<span class=\"_ _4\"></span>ns do not<span class=\"_ _4\"></span> represen<span class=\"_ _4\"></span>t a sign<span class=\"_ _4\"></span>ificant i<span class=\"_ _4\"></span>mpact to Nekkar\u2019<span class=\"_ _4\"></span>s ac<span class=\"_ _4\"></span>coun<span class=\"_ _4\"></span>ting<span class=\"_ _4\"></span> polici<span class=\"_ _4\"></span>es. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-18-3": {
   "value": "2<span class=\"_ _1\"></span>.1 BA<span class=\"_ _1\"></span>SI<span class=\"_ _1\"></span>C PRI<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>CIP<span class=\"_ _1\"></span>LE<span class=\"_ _1\"></span>Sa<span class=\"_ _4\"></span>) Ne<span class=\"_ _4\"></span>w ac<span class=\"_ _4\"></span>coun<span class=\"_ _4\"></span>ting<span class=\"_ _4\"></span> standards and<span class=\"_ _4\"></span> amendmentsThe accounting po<span class=\"_ _1\"></span>licies ado<span class=\"_ _1\"></span>pted are consistent with those of the previous fina<span class=\"_ _1\"></span>ncial year<span class=\"_ _4\"></span>. New or re<span class=\"_ _4\"></span>vised ac<span class=\"_ _4\"></span>coun<span class=\"_ _4\"></span>ting<span class=\"_ _4\"></span> standards and<span class=\"_ _4\"></span> int<span class=\"_ _4\"></span>erpreta<span class=\"_ _4\"></span>tions<span class=\"_ _4\"></span> imple<span class=\"_ _1\"></span>mented as of 1 Ja<span class=\"_ _1\"></span>nuar<span class=\"_ _1\"></span>y 202<span class=\"_ _1\"></span>2 are am<span class=\"_ _1\"></span>ong other<span class=\"_ _1\"></span>s One<span class=\"_ _1\"></span>rous Contrac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s \u2013 Cost<span class=\"_ _1\"></span>s of Fulfilling a Contrac<span class=\"_ _1\"></span>t (Amendm<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>s to IAS 37<span class=\"_ _1\"></span>) an<span class=\"_ _1\"></span>d Proceeds b<span class=\"_ _1\"></span>efore Intended U<span class=\"_ _1\"></span>se (Amen<span class=\"_ _1\"></span>dment<span class=\"_ _1\"></span>s to IAS 1<span class=\"_ _1\"></span>6 Prope<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>y<span class=\"_ _4\"></span>, plant and e<span class=\"_ _1\"></span>quipm<span class=\"_ _1\"></span>ent)<span class=\"_ _4\"></span>. The n<span class=\"_ _1\"></span>ew or re<span class=\"_ _4\"></span>vise<span class=\"_ _1\"></span>d accounting standards and<span class=\"_ _4\"></span> int<span class=\"_ _4\"></span>erpre<span class=\"_ _4\"></span>tatio<span class=\"_ _4\"></span>ns do not<span class=\"_ _4\"></span> represen<span class=\"_ _4\"></span>t a sign<span class=\"_ _4\"></span>ificant i<span class=\"_ _4\"></span>mpact to Nekkar\u2019<span class=\"_ _4\"></span>s ac<span class=\"_ _4\"></span>coun<span class=\"_ _4\"></span>ting<span class=\"_ _4\"></span> polici<span class=\"_ _4\"></span>es. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-21-2": {
   "value": "2.<span class=\"_ _1\"></span>2 BASIS<span class=\"_ _4\"></span> FOR<span class=\"_ _4\"></span> CONS<span class=\"_ _4\"></span>OLID<span class=\"_ _4\"></span>A<span class=\"_ _5\"></span>TION a<span class=\"_ _4\"></span>)  SubsidiariesSubsidiarie<span class=\"_ _1\"></span>s are entities which N<span class=\"_ _1\"></span>ekka<span class=\"_ _1\"></span>r controls. Control is achieved when the grou<span class=\"_ _1\"></span>p is exposed<span class=\"_ _1\"></span>, or has right<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>, to variable returns f<span class=\"_ _1\"></span>rom its involv<span class=\"_ _4\"></span>eme<span class=\"_ _1\"></span>nt with the inv<span class=\"_ _4\"></span>es<span class=\"_ _1\"></span>tee and ha<span class=\"_ _1\"></span>s the abilit<span class=\"_ _1\"></span>y to affec<span class=\"_ _1\"></span>t those returns through it<span class=\"_ _1\"></span>s power ov<span class=\"_ _4\"></span>er the investee. Subsidiarie<span class=\"_ _1\"></span>s are consoli<span class=\"_ _1\"></span>dated from the date of acquisition<span class=\"_ _1\"></span>, being the d<span class=\"_ _1\"></span>ate on which the group obtains control, a<span class=\"_ _1\"></span>nd continue to be consolidated until the date when such control cease<span class=\"_ _1\"></span>s. In ca<span class=\"_ _1\"></span>ses wh<span class=\"_ _1\"></span>ere Nek<span class=\"_ _1\"></span>kar achieves control ov<span class=\"_ _4\"></span>er an entity<span class=\"_ _4\"></span>, busin<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>s combinations are a<span class=\"_ _1\"></span>ccounted for using the acquisition m<span class=\"_ _1\"></span>ethod. N<span class=\"_ _1\"></span>on-<span class=\"_ _1\"></span>controlling int<span class=\"_ _4\"></span>eres<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s is prese<span class=\"_ _1\"></span>nted sepa<span class=\"_ _1\"></span>rately as equit<span class=\"_ _1\"></span>y in the group\u2019s conso<span class=\"_ _4\"></span>lidat<span class=\"_ _4\"></span>ed stat<span class=\"_ _4\"></span>ement<span class=\"_ _4\"></span> of financ<span class=\"_ _4\"></span>ial pos<span class=\"_ _4\"></span>iti<span class=\"_ _4\"></span>on. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-21-4": {
   "value": "2.<span class=\"_ _1\"></span>2 BASIS<span class=\"_ _4\"></span> FOR<span class=\"_ _4\"></span> CONS<span class=\"_ _4\"></span>OLID<span class=\"_ _4\"></span>A<span class=\"_ _5\"></span>TION a<span class=\"_ _4\"></span>)  SubsidiariesSubsidiarie<span class=\"_ _1\"></span>s are entities which N<span class=\"_ _1\"></span>ekka<span class=\"_ _1\"></span>r controls. Control is achieved when the grou<span class=\"_ _1\"></span>p is exposed<span class=\"_ _1\"></span>, or has right<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>, to variable returns f<span class=\"_ _1\"></span>rom its involv<span class=\"_ _4\"></span>eme<span class=\"_ _1\"></span>nt with the inv<span class=\"_ _4\"></span>es<span class=\"_ _1\"></span>tee and ha<span class=\"_ _1\"></span>s the abilit<span class=\"_ _1\"></span>y to affec<span class=\"_ _1\"></span>t those returns through it<span class=\"_ _1\"></span>s power ov<span class=\"_ _4\"></span>er the investee. Subsidiarie<span class=\"_ _1\"></span>s are consoli<span class=\"_ _1\"></span>dated from the date of acquisition<span class=\"_ _1\"></span>, being the d<span class=\"_ _1\"></span>ate on which the group obtains control, a<span class=\"_ _1\"></span>nd continue to be consolidated until the date when such control cease<span class=\"_ _1\"></span>s. In ca<span class=\"_ _1\"></span>ses wh<span class=\"_ _1\"></span>ere Nek<span class=\"_ _1\"></span>kar achieves control ov<span class=\"_ _4\"></span>er an entity<span class=\"_ _4\"></span>, busin<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>s combinations are a<span class=\"_ _1\"></span>ccounted for using the acquisition m<span class=\"_ _1\"></span>ethod. N<span class=\"_ _1\"></span>on-<span class=\"_ _1\"></span>controlling int<span class=\"_ _4\"></span>eres<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s is prese<span class=\"_ _1\"></span>nted sepa<span class=\"_ _1\"></span>rately as equit<span class=\"_ _1\"></span>y in the group\u2019s conso<span class=\"_ _4\"></span>lidat<span class=\"_ _4\"></span>ed stat<span class=\"_ _4\"></span>ement<span class=\"_ _4\"></span> of financ<span class=\"_ _4\"></span>ial pos<span class=\"_ _4\"></span>iti<span class=\"_ _4\"></span>on. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-22-3": {
   "value": "2.<span class=\"_ _1\"></span>3 SEGMENT<span class=\"_ _4\"></span> INFORMA<span class=\"_ _5\"></span>TIONFor mana<span class=\"_ _1\"></span>gem<span class=\"_ _1\"></span>ent purp<span class=\"_ _1\"></span>oses<span class=\"_ _1\"></span>, the grou<span class=\"_ _1\"></span>p is organized into segment<span class=\"_ _1\"></span>s ba<span class=\"_ _1\"></span>sed on it<span class=\"_ _1\"></span>s produ<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d ser<span class=\"_ _1\"></span>vices (busin<span class=\"_ _1\"></span>ess u<span class=\"_ _1\"></span>nits<span class=\"_ _4\"></span>). The Boa<span class=\"_ _1\"></span>rd of directors m<span class=\"_ _1\"></span>onitors the ope<span class=\"_ _1\"></span>rating results of it<span class=\"_ _1\"></span>s busin<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>s units s<span class=\"_ _1\"></span>epa<span class=\"_ _1\"></span>rately for the purp<span class=\"_ _1\"></span>ose of makin<span class=\"_ _1\"></span>g decisio<span class=\"_ _1\"></span>ns abo<span class=\"_ _1\"></span>ut resou<span class=\"_ _1\"></span>rce alloca<span class=\"_ _4\"></span>tion and<span class=\"_ _4\"></span> assessing performanc<span class=\"_ _4\"></span>e. Segment per<span class=\"_ _1\"></span>forma<span class=\"_ _1\"></span>nce is evaluated base<span class=\"_ _1\"></span>d on profit or los<span class=\"_ _1\"></span>s and is m<span class=\"_ _1\"></span>easure<span class=\"_ _1\"></span>d consistently with profit or loss in the c<span class=\"_ _4\"></span>onsoli<span class=\"_ _4\"></span>dat<span class=\"_ _4\"></span>ed financia<span class=\"_ _4\"></span>l stat<span class=\"_ _4\"></span>ements. How<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span> the group\u2019<span class=\"_ _4\"></span>s fina<span class=\"_ _1\"></span>ncing (inclu<span class=\"_ _1\"></span>ding finan<span class=\"_ _1\"></span>ce costs and fina<span class=\"_ _1\"></span>nce income<span class=\"_ _4\"></span>) is manag<span class=\"_ _1\"></span>ed at group level and is n<span class=\"_ _1\"></span>ot allocat<span class=\"_ _4\"></span>ed to operat<span class=\"_ _4\"></span>ing segments<span class=\"_ _1\"></span>.Group s<span class=\"_ _4\"></span>upport functions from<span class=\"_ _4\"></span> the par<span class=\"_ _4\"></span>ent c<span class=\"_ _4\"></span>ompany along with Aquac<span class=\"_ _1\"></span>ulture and Ren<span class=\"_ _1\"></span>ewables are prese<span class=\"_ _1\"></span>nted as \u201cOthe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>\u201d<span class=\"_ _4\"></span>. Refer t<span class=\"_ _4\"></span>o Note 1 for fur<span class=\"_ _1\"></span>the<span class=\"_ _1\"></span>r detai<span class=\"_ _4\"></span>ls. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-24-3": {
   "value": "2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>5 PR<span class=\"_ _1\"></span>OPE<span class=\"_ _1\"></span>RT<span class=\"_ _2\"></span>Y<span class=\"_ _4\"></span>, PL<span class=\"_ _1\"></span>ANT A<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>D EQU<span class=\"_ _1\"></span>IP<span class=\"_ _1\"></span>ME<span class=\"_ _1\"></span>NTProperty<span class=\"_ _4\"></span>, pl<span class=\"_ _4\"></span>ant and equi<span class=\"_ _4\"></span>pment are<span class=\"_ _4\"></span> rec<span class=\"_ _4\"></span>ogniz<span class=\"_ _4\"></span>ed in the fina<span class=\"_ _1\"></span>ncial s<span class=\"_ _1\"></span>tatement<span class=\"_ _1\"></span>s at cost les<span class=\"_ _1\"></span>s accumulated depreci<span class=\"_ _4\"></span>ati<span class=\"_ _4\"></span>on and ac<span class=\"_ _4\"></span>cumulat<span class=\"_ _4\"></span>ed impa<span class=\"_ _4\"></span>irment. Cost<span class=\"_ _4\"></span> includ<span class=\"_ _1\"></span>es the cost<span class=\"_ _1\"></span>s direc<span class=\"_ _1\"></span>tly related to the acquisition of the fixed ass<span class=\"_ _1\"></span>et. Subsequen<span class=\"_ _4\"></span>t expendi<span class=\"_ _4\"></span>tures<span class=\"_ _4\"></span> are capi<span class=\"_ _4\"></span>taliz<span class=\"_ _4\"></span>ed when<span class=\"_ _4\"></span> it is likely that the group will receive future economic ben<span class=\"_ _1\"></span>efits f<span class=\"_ _1\"></span>rom the expen<span class=\"_ _1\"></span>diture, an<span class=\"_ _1\"></span>d the expen<span class=\"_ _1\"></span>diture can b<span class=\"_ _1\"></span>e mea<span class=\"_ _1\"></span>sured reliably. Other repair a<span class=\"_ _1\"></span>nd maintenan<span class=\"_ _1\"></span>ce costs are recognized in profit or los<span class=\"_ _1\"></span>s in the peri<span class=\"_ _1\"></span>od when th<span class=\"_ _1\"></span>e expens<span class=\"_ _1\"></span>es are inc<span class=\"_ _1\"></span>urred.Property<span class=\"_ _4\"></span>, pl<span class=\"_ _4\"></span>ant and equi<span class=\"_ _4\"></span>pment are<span class=\"_ _4\"></span> depreci<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>ed based on the stra<span class=\"_ _1\"></span>ight<span class=\"_ _4\"></span>-line method. H<span class=\"_ _1\"></span>istorica<span class=\"_ _1\"></span>l cost of the fixed ass<span class=\"_ _1\"></span>et is depreciated to the residu<span class=\"_ _1\"></span>al value over expec<span class=\"_ _1\"></span>ted usef<span class=\"_ _1\"></span>ul life, which is:Machinery and v<span class=\"_ _4\"></span>ehicles<span class=\"_ _4\"></span> <span class=\"_ _fd\"> </span> <span class=\"_ _de\"> </span>3-5<span class=\"_ _4\"></span> years Fixtur<span class=\"_ _4\"></span>es/<span class=\"_ _5\"></span>of<span class=\"_ _1\"></span>fice<span class=\"_ _4\"></span> equipment <span class=\"_ _35\"> </span>5<span class=\"_ _1\"></span>-<span class=\"_ _4\"></span>10 yearsComput<span class=\"_ _4\"></span>er equipmen<span class=\"_ _4\"></span>t <span class=\"_ _fe\"> </span> <span class=\"_ _de\"> </span>3-5<span class=\"_ _4\"></span> yearsIndic<span class=\"_ _1\"></span>ators related to possible imp<span class=\"_ _1\"></span>airme<span class=\"_ _1\"></span>nt requirem<span class=\"_ _1\"></span>ents i<span class=\"_ _1\"></span>s monitored continuou<span class=\"_ _1\"></span>sly<span class=\"_ _4\"></span>. If the carr<span class=\"_ _1\"></span>yin<span class=\"_ _1\"></span>g value of the fixed as<span class=\"_ _1\"></span>set is high<span class=\"_ _1\"></span>er than the estim<span class=\"_ _1\"></span>ated reco<span class=\"_ _4\"></span>verable a<span class=\"_ _1\"></span>mount, th<span class=\"_ _1\"></span>e value is im<span class=\"_ _1\"></span>paired to<span class=\"_ _4\"></span> reco<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>erable amoun<span class=\"_ _4\"></span>t.Gains a<span class=\"_ _1\"></span>nd los<span class=\"_ _1\"></span>ses f<span class=\"_ _1\"></span>rom disposa<span class=\"_ _1\"></span>l of asset<span class=\"_ _1\"></span>s are recognized in profit or loss a<span class=\"_ _1\"></span>nd repre<span class=\"_ _1\"></span>sent the dif<span class=\"_ _1\"></span>ference bet<span class=\"_ _1\"></span>ween the sa<span class=\"_ _1\"></span>les pr<span class=\"_ _1\"></span>ice and the ca<span class=\"_ _1\"></span>rr<span class=\"_ _1\"></span>ying value<span class=\"_ _1\"></span>.Depre<span class=\"_ _1\"></span>ciation methods<span class=\"_ _1\"></span>, usef<span class=\"_ _1\"></span>ul lives and re<span class=\"_ _1\"></span>sidual value<span class=\"_ _1\"></span>s are ass<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>sed at the repo<span class=\"_ _1\"></span>rting d<span class=\"_ _1\"></span>ate and adjus<span class=\"_ _1\"></span>ted when req<span class=\"_ _1\"></span>uired.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-24-4": {
   "value": "2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>5 PR<span class=\"_ _1\"></span>OPE<span class=\"_ _1\"></span>RT<span class=\"_ _2\"></span>Y<span class=\"_ _4\"></span>, PL<span class=\"_ _1\"></span>ANT A<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>D EQU<span class=\"_ _1\"></span>IP<span class=\"_ _1\"></span>ME<span class=\"_ _1\"></span>NTProperty<span class=\"_ _4\"></span>, pl<span class=\"_ _4\"></span>ant and equi<span class=\"_ _4\"></span>pment are<span class=\"_ _4\"></span> rec<span class=\"_ _4\"></span>ogniz<span class=\"_ _4\"></span>ed in the fina<span class=\"_ _1\"></span>ncial s<span class=\"_ _1\"></span>tatement<span class=\"_ _1\"></span>s at cost les<span class=\"_ _1\"></span>s accumulated depreci<span class=\"_ _4\"></span>ati<span class=\"_ _4\"></span>on and ac<span class=\"_ _4\"></span>cumulat<span class=\"_ _4\"></span>ed impa<span class=\"_ _4\"></span>irment. Cost<span class=\"_ _4\"></span> includ<span class=\"_ _1\"></span>es the cost<span class=\"_ _1\"></span>s direc<span class=\"_ _1\"></span>tly related to the acquisition of the fixed ass<span class=\"_ _1\"></span>et. Subsequen<span class=\"_ _4\"></span>t expendi<span class=\"_ _4\"></span>tures<span class=\"_ _4\"></span> are capi<span class=\"_ _4\"></span>taliz<span class=\"_ _4\"></span>ed when<span class=\"_ _4\"></span> it is likely that the group will receive future economic ben<span class=\"_ _1\"></span>efits f<span class=\"_ _1\"></span>rom the expen<span class=\"_ _1\"></span>diture, an<span class=\"_ _1\"></span>d the expen<span class=\"_ _1\"></span>diture can b<span class=\"_ _1\"></span>e mea<span class=\"_ _1\"></span>sured reliably. Other repair a<span class=\"_ _1\"></span>nd maintenan<span class=\"_ _1\"></span>ce costs are recognized in profit or los<span class=\"_ _1\"></span>s in the peri<span class=\"_ _1\"></span>od when th<span class=\"_ _1\"></span>e expens<span class=\"_ _1\"></span>es are inc<span class=\"_ _1\"></span>urred.Property<span class=\"_ _4\"></span>, pl<span class=\"_ _4\"></span>ant and equi<span class=\"_ _4\"></span>pment are<span class=\"_ _4\"></span> depreci<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>ed based on the stra<span class=\"_ _1\"></span>ight<span class=\"_ _4\"></span>-line method. H<span class=\"_ _1\"></span>istorica<span class=\"_ _1\"></span>l cost of the fixed ass<span class=\"_ _1\"></span>et is depreciated to the residu<span class=\"_ _1\"></span>al value over expec<span class=\"_ _1\"></span>ted usef<span class=\"_ _1\"></span>ul life, which is:Machinery and v<span class=\"_ _4\"></span>ehicles<span class=\"_ _4\"></span> <span class=\"_ _fd\"> </span> <span class=\"_ _de\"> </span>3-5<span class=\"_ _4\"></span> years Fixtur<span class=\"_ _4\"></span>es/<span class=\"_ _5\"></span>of<span class=\"_ _1\"></span>fice<span class=\"_ _4\"></span> equipment <span class=\"_ _35\"> </span>5<span class=\"_ _1\"></span>-<span class=\"_ _4\"></span>10 yearsComput<span class=\"_ _4\"></span>er equipmen<span class=\"_ _4\"></span>t <span class=\"_ _fe\"> </span> <span class=\"_ _de\"> </span>3-5<span class=\"_ _4\"></span> yearsIndic<span class=\"_ _1\"></span>ators related to possible imp<span class=\"_ _1\"></span>airme<span class=\"_ _1\"></span>nt requirem<span class=\"_ _1\"></span>ents i<span class=\"_ _1\"></span>s monitored continuou<span class=\"_ _1\"></span>sly<span class=\"_ _4\"></span>. If the carr<span class=\"_ _1\"></span>yin<span class=\"_ _1\"></span>g value of the fixed as<span class=\"_ _1\"></span>set is high<span class=\"_ _1\"></span>er than the estim<span class=\"_ _1\"></span>ated reco<span class=\"_ _4\"></span>verable a<span class=\"_ _1\"></span>mount, th<span class=\"_ _1\"></span>e value is im<span class=\"_ _1\"></span>paired to<span class=\"_ _4\"></span> reco<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>erable amoun<span class=\"_ _4\"></span>t.Gains a<span class=\"_ _1\"></span>nd los<span class=\"_ _1\"></span>ses f<span class=\"_ _1\"></span>rom disposa<span class=\"_ _1\"></span>l of asset<span class=\"_ _1\"></span>s are recognized in profit or loss a<span class=\"_ _1\"></span>nd repre<span class=\"_ _1\"></span>sent the dif<span class=\"_ _1\"></span>ference bet<span class=\"_ _1\"></span>ween the sa<span class=\"_ _1\"></span>les pr<span class=\"_ _1\"></span>ice and the ca<span class=\"_ _1\"></span>rr<span class=\"_ _1\"></span>ying value<span class=\"_ _1\"></span>.Depre<span class=\"_ _1\"></span>ciation methods<span class=\"_ _1\"></span>, usef<span class=\"_ _1\"></span>ul lives and re<span class=\"_ _1\"></span>sidual value<span class=\"_ _1\"></span>s are ass<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>sed at the repo<span class=\"_ _1\"></span>rting d<span class=\"_ _1\"></span>ate and adjus<span class=\"_ _1\"></span>ted when req<span class=\"_ _1\"></span>uired.Rese<span class=\"_ _1\"></span>arch a<span class=\"_ _1\"></span>nd d<span class=\"_ _1\"></span>evelopm<span class=\"_ _1\"></span>ent Researc<span class=\"_ _4\"></span>h co<span class=\"_ _4\"></span>sts are ex<span class=\"_ _4\"></span>pensed as incu<span class=\"_ _4\"></span>rred. Dev<span class=\"_ _4\"></span>elopment<span class=\"_ _4\"></span> activi<span class=\"_ _4\"></span>ties i<span class=\"_ _4\"></span>nclude desi<span class=\"_ _4\"></span>gn or plann<span class=\"_ _4\"></span>ing of producti<span class=\"_ _4\"></span>on of ne<span class=\"_ _4\"></span>w or s<span class=\"_ _4\"></span>igni<span class=\"_ _4\"></span>ficantl<span class=\"_ _4\"></span>y impro<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>ed products and pro<span class=\"_ _1\"></span>cesse<span class=\"_ _1\"></span>s. D<span class=\"_ _1\"></span>evelopment cost<span class=\"_ _1\"></span>s as<span class=\"_ _1\"></span>sociated with dev<span class=\"_ _4\"></span>elopmen<span class=\"_ _4\"></span>t of ne<span class=\"_ _4\"></span>w pr<span class=\"_ _4\"></span>oduct<span class=\"_ _1\"></span>s are<span class=\"_ _4\"></span> capitali<span class=\"_ _4\"></span>zed<span class=\"_ _4\"></span> to t<span class=\"_ _4\"></span>he ext<span class=\"_ _4\"></span>ent tha<span class=\"_ _4\"></span>t the<span class=\"_ _4\"></span>y can be<span class=\"_ _4\"></span> reliab<span class=\"_ _4\"></span>ly measur<span class=\"_ _4\"></span>ed, the pr<span class=\"_ _4\"></span>oduct or proces<span class=\"_ _1\"></span>s is technic<span class=\"_ _1\"></span>ally<span class=\"_ _4\"></span>, or commercially fea<span class=\"_ _1\"></span>sible,<span class=\"_ _1\"></span> future f<span class=\"_ _1\"></span>inancial b<span class=\"_ _1\"></span>enef<span class=\"_ _1\"></span>its a<span class=\"_ _1\"></span>re likely<span class=\"_ _5\"></span>, a<span class=\"_ _1\"></span>nd the grou<span class=\"_ _1\"></span>p intends an<span class=\"_ _1\"></span>d has suf<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>icient resou<span class=\"_ _1\"></span>rces to c<span class=\"_ _4\"></span>omp<span class=\"_ _1\"></span>lete the development, a<span class=\"_ _1\"></span>nd to sell or us<span class=\"_ _1\"></span>e the ass<span class=\"_ _1\"></span>et. Capitali<span class=\"_ _4\"></span>zed<span class=\"_ _4\"></span> dev<span class=\"_ _4\"></span>elopment<span class=\"_ _4\"></span> costs inc<span class=\"_ _4\"></span>lude mat<span class=\"_ _4\"></span>erial<span class=\"_ _4\"></span>s, direct labor<span class=\"_ _5\"></span>, directly<span class=\"_ _4\"></span> attri<span class=\"_ _4\"></span>butable o<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>erheads and capital<span class=\"_ _4\"></span>iz<span class=\"_ _4\"></span>ed borro<span class=\"_ _4\"></span>wi<span class=\"_ _4\"></span>ng co<span class=\"_ _4\"></span>sts<span class=\"_ _1\"></span>. Dev<span class=\"_ _4\"></span>elopmen<span class=\"_ _4\"></span>t costs ar<span class=\"_ _4\"></span>e deprec<span class=\"_ _4\"></span>iat<span class=\"_ _4\"></span>ed ov<span class=\"_ _4\"></span>er their exp<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>ted useful life (2 to 15 years<span class=\"_ _4\"></span>). Public grant<span class=\"_ _1\"></span>s related to capitalized R&amp;D projec<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s, i<span class=\"_ _1\"></span>s recognized as a reduc<span class=\"_ _1\"></span>tion of ca<span class=\"_ _1\"></span>pitalized costs<span class=\"_ _1\"></span>.   ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-24-5": {
   "value": "2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>5 PR<span class=\"_ _1\"></span>OPE<span class=\"_ _1\"></span>RT<span class=\"_ _2\"></span>Y<span class=\"_ _4\"></span>, PL<span class=\"_ _1\"></span>ANT A<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>D EQU<span class=\"_ _1\"></span>IP<span class=\"_ _1\"></span>ME<span class=\"_ _1\"></span>NTProperty<span class=\"_ _4\"></span>, pl<span class=\"_ _4\"></span>ant and equi<span class=\"_ _4\"></span>pment are<span class=\"_ _4\"></span> rec<span class=\"_ _4\"></span>ogniz<span class=\"_ _4\"></span>ed in the fina<span class=\"_ _1\"></span>ncial s<span class=\"_ _1\"></span>tatement<span class=\"_ _1\"></span>s at cost les<span class=\"_ _1\"></span>s accumulated depreci<span class=\"_ _4\"></span>ati<span class=\"_ _4\"></span>on and ac<span class=\"_ _4\"></span>cumulat<span class=\"_ _4\"></span>ed impa<span class=\"_ _4\"></span>irment. Cost<span class=\"_ _4\"></span> includ<span class=\"_ _1\"></span>es the cost<span class=\"_ _1\"></span>s direc<span class=\"_ _1\"></span>tly related to the acquisition of the fixed ass<span class=\"_ _1\"></span>et. Subsequen<span class=\"_ _4\"></span>t expendi<span class=\"_ _4\"></span>tures<span class=\"_ _4\"></span> are capi<span class=\"_ _4\"></span>taliz<span class=\"_ _4\"></span>ed when<span class=\"_ _4\"></span> it is likely that the group will receive future economic ben<span class=\"_ _1\"></span>efits f<span class=\"_ _1\"></span>rom the expen<span class=\"_ _1\"></span>diture, an<span class=\"_ _1\"></span>d the expen<span class=\"_ _1\"></span>diture can b<span class=\"_ _1\"></span>e mea<span class=\"_ _1\"></span>sured reliably. Other repair a<span class=\"_ _1\"></span>nd maintenan<span class=\"_ _1\"></span>ce costs are recognized in profit or los<span class=\"_ _1\"></span>s in the peri<span class=\"_ _1\"></span>od when th<span class=\"_ _1\"></span>e expens<span class=\"_ _1\"></span>es are inc<span class=\"_ _1\"></span>urred.Property<span class=\"_ _4\"></span>, pl<span class=\"_ _4\"></span>ant and equi<span class=\"_ _4\"></span>pment are<span class=\"_ _4\"></span> depreci<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>ed based on the stra<span class=\"_ _1\"></span>ight<span class=\"_ _4\"></span>-line method. H<span class=\"_ _1\"></span>istorica<span class=\"_ _1\"></span>l cost of the fixed ass<span class=\"_ _1\"></span>et is depreciated to the residu<span class=\"_ _1\"></span>al value over expec<span class=\"_ _1\"></span>ted usef<span class=\"_ _1\"></span>ul life, which is:Machinery and v<span class=\"_ _4\"></span>ehicles<span class=\"_ _4\"></span> <span class=\"_ _fd\"> </span> <span class=\"_ _de\"> </span>3-5<span class=\"_ _4\"></span> years Fixtur<span class=\"_ _4\"></span>es/<span class=\"_ _5\"></span>of<span class=\"_ _1\"></span>fice<span class=\"_ _4\"></span> equipment <span class=\"_ _35\"> </span>5<span class=\"_ _1\"></span>-<span class=\"_ _4\"></span>10 yearsComput<span class=\"_ _4\"></span>er equipmen<span class=\"_ _4\"></span>t <span class=\"_ _fe\"> </span> <span class=\"_ _de\"> </span>3-5<span class=\"_ _4\"></span> yearsIndic<span class=\"_ _1\"></span>ators related to possible imp<span class=\"_ _1\"></span>airme<span class=\"_ _1\"></span>nt requirem<span class=\"_ _1\"></span>ents i<span class=\"_ _1\"></span>s monitored continuou<span class=\"_ _1\"></span>sly<span class=\"_ _4\"></span>. If the carr<span class=\"_ _1\"></span>yin<span class=\"_ _1\"></span>g value of the fixed as<span class=\"_ _1\"></span>set is high<span class=\"_ _1\"></span>er than the estim<span class=\"_ _1\"></span>ated reco<span class=\"_ _4\"></span>verable a<span class=\"_ _1\"></span>mount, th<span class=\"_ _1\"></span>e value is im<span class=\"_ _1\"></span>paired to<span class=\"_ _4\"></span> reco<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>erable amoun<span class=\"_ _4\"></span>t.Gains a<span class=\"_ _1\"></span>nd los<span class=\"_ _1\"></span>ses f<span class=\"_ _1\"></span>rom disposa<span class=\"_ _1\"></span>l of asset<span class=\"_ _1\"></span>s are recognized in profit or loss a<span class=\"_ _1\"></span>nd repre<span class=\"_ _1\"></span>sent the dif<span class=\"_ _1\"></span>ference bet<span class=\"_ _1\"></span>ween the sa<span class=\"_ _1\"></span>les pr<span class=\"_ _1\"></span>ice and the ca<span class=\"_ _1\"></span>rr<span class=\"_ _1\"></span>ying value<span class=\"_ _1\"></span>.Depre<span class=\"_ _1\"></span>ciation methods<span class=\"_ _1\"></span>, usef<span class=\"_ _1\"></span>ul lives and re<span class=\"_ _1\"></span>sidual value<span class=\"_ _1\"></span>s are ass<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>sed at the repo<span class=\"_ _1\"></span>rting d<span class=\"_ _1\"></span>ate and adjus<span class=\"_ _1\"></span>ted when req<span class=\"_ _1\"></span>uired.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-24-6": {
   "value": "2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>5 PR<span class=\"_ _1\"></span>OPE<span class=\"_ _1\"></span>RT<span class=\"_ _2\"></span>Y<span class=\"_ _4\"></span>, PL<span class=\"_ _1\"></span>ANT A<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>D EQU<span class=\"_ _1\"></span>IP<span class=\"_ _1\"></span>ME<span class=\"_ _1\"></span>NTProperty<span class=\"_ _4\"></span>, pl<span class=\"_ _4\"></span>ant and equi<span class=\"_ _4\"></span>pment are<span class=\"_ _4\"></span> rec<span class=\"_ _4\"></span>ogniz<span class=\"_ _4\"></span>ed in the fina<span class=\"_ _1\"></span>ncial s<span class=\"_ _1\"></span>tatement<span class=\"_ _1\"></span>s at cost les<span class=\"_ _1\"></span>s accumulated depreci<span class=\"_ _4\"></span>ati<span class=\"_ _4\"></span>on and ac<span class=\"_ _4\"></span>cumulat<span class=\"_ _4\"></span>ed impa<span class=\"_ _4\"></span>irment. Cost<span class=\"_ _4\"></span> includ<span class=\"_ _1\"></span>es the cost<span class=\"_ _1\"></span>s direc<span class=\"_ _1\"></span>tly related to the acquisition of the fixed ass<span class=\"_ _1\"></span>et. Subsequen<span class=\"_ _4\"></span>t expendi<span class=\"_ _4\"></span>tures<span class=\"_ _4\"></span> are capi<span class=\"_ _4\"></span>taliz<span class=\"_ _4\"></span>ed when<span class=\"_ _4\"></span> it is likely that the group will receive future economic ben<span class=\"_ _1\"></span>efits f<span class=\"_ _1\"></span>rom the expen<span class=\"_ _1\"></span>diture, an<span class=\"_ _1\"></span>d the expen<span class=\"_ _1\"></span>diture can b<span class=\"_ _1\"></span>e mea<span class=\"_ _1\"></span>sured reliably. Other repair a<span class=\"_ _1\"></span>nd maintenan<span class=\"_ _1\"></span>ce costs are recognized in profit or los<span class=\"_ _1\"></span>s in the peri<span class=\"_ _1\"></span>od when th<span class=\"_ _1\"></span>e expens<span class=\"_ _1\"></span>es are inc<span class=\"_ _1\"></span>urred.Property<span class=\"_ _4\"></span>, pl<span class=\"_ _4\"></span>ant and equi<span class=\"_ _4\"></span>pment are<span class=\"_ _4\"></span> depreci<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>ed based on the stra<span class=\"_ _1\"></span>ight<span class=\"_ _4\"></span>-line method. H<span class=\"_ _1\"></span>istorica<span class=\"_ _1\"></span>l cost of the fixed ass<span class=\"_ _1\"></span>et is depreciated to the residu<span class=\"_ _1\"></span>al value over expec<span class=\"_ _1\"></span>ted usef<span class=\"_ _1\"></span>ul life, which is:Machinery and v<span class=\"_ _4\"></span>ehicles<span class=\"_ _4\"></span> <span class=\"_ _fd\"> </span> <span class=\"_ _de\"> </span>3-5<span class=\"_ _4\"></span> years Fixtur<span class=\"_ _4\"></span>es/<span class=\"_ _5\"></span>of<span class=\"_ _1\"></span>fice<span class=\"_ _4\"></span> equipment <span class=\"_ _35\"> </span>5<span class=\"_ _1\"></span>-<span class=\"_ _4\"></span>10 yearsComput<span class=\"_ _4\"></span>er equipmen<span class=\"_ _4\"></span>t <span class=\"_ _fe\"> </span> <span class=\"_ _de\"> </span>3-5<span class=\"_ _4\"></span> yearsIndic<span class=\"_ _1\"></span>ators related to possible imp<span class=\"_ _1\"></span>airme<span class=\"_ _1\"></span>nt requirem<span class=\"_ _1\"></span>ents i<span class=\"_ _1\"></span>s monitored continuou<span class=\"_ _1\"></span>sly<span class=\"_ _4\"></span>. If the carr<span class=\"_ _1\"></span>yin<span class=\"_ _1\"></span>g value of the fixed as<span class=\"_ _1\"></span>set is high<span class=\"_ _1\"></span>er than the estim<span class=\"_ _1\"></span>ated reco<span class=\"_ _4\"></span>verable a<span class=\"_ _1\"></span>mount, th<span class=\"_ _1\"></span>e value is im<span class=\"_ _1\"></span>paired to<span class=\"_ _4\"></span> reco<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>erable amoun<span class=\"_ _4\"></span>t.Gains a<span class=\"_ _1\"></span>nd los<span class=\"_ _1\"></span>ses f<span class=\"_ _1\"></span>rom disposa<span class=\"_ _1\"></span>l of asset<span class=\"_ _1\"></span>s are recognized in profit or loss a<span class=\"_ _1\"></span>nd repre<span class=\"_ _1\"></span>sent the dif<span class=\"_ _1\"></span>ference bet<span class=\"_ _1\"></span>ween the sa<span class=\"_ _1\"></span>les pr<span class=\"_ _1\"></span>ice and the ca<span class=\"_ _1\"></span>rr<span class=\"_ _1\"></span>ying value<span class=\"_ _1\"></span>.Depre<span class=\"_ _1\"></span>ciation methods<span class=\"_ _1\"></span>, usef<span class=\"_ _1\"></span>ul lives and re<span class=\"_ _1\"></span>sidual value<span class=\"_ _1\"></span>s are ass<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>sed at the repo<span class=\"_ _1\"></span>rting d<span class=\"_ _1\"></span>ate and adjus<span class=\"_ _1\"></span>ted when req<span class=\"_ _1\"></span>uired.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-25-3": {
   "value": "2.4 FOREIGN<span class=\"_ _4\"></span> CURRENCIES a<span class=\"_ _4\"></span>) F<span class=\"_ _4\"></span>unctional and pr<span class=\"_ _4\"></span>esentat<span class=\"_ _4\"></span>ion curr<span class=\"_ _4\"></span>enciesThe f<span class=\"_ _1\"></span>inancial s<span class=\"_ _1\"></span>tatement<span class=\"_ _1\"></span>s of the individ<span class=\"_ _1\"></span>ual entities in the group are m<span class=\"_ _1\"></span>easure<span class=\"_ _1\"></span>d in the curren<span class=\"_ _1\"></span>cy pri<span class=\"_ _1\"></span>marily used in th<span class=\"_ _1\"></span>e economi<span class=\"_ _1\"></span>c area whe<span class=\"_ _1\"></span>re the unit ope<span class=\"_ _1\"></span>rates (functional curr<span class=\"_ _4\"></span>ency<span class=\"_ _4\"></span>). The c<span class=\"_ _4\"></span>onsolidat<span class=\"_ _4\"></span>ed financial stat<span class=\"_ _4\"></span>ements are pr<span class=\"_ _4\"></span>esent<span class=\"_ _4\"></span>ed in Norweg<span class=\"_ _4\"></span>ian kro<span class=\"_ _4\"></span>ner (NO<span class=\"_ _1\"></span>K<span class=\"_ _1\"></span>), which is the fun<span class=\"_ _1\"></span>ction<span class=\"_ _1\"></span>al and p<span class=\"_ _1\"></span>resentation currenc<span class=\"_ _1\"></span>y of the pare<span class=\"_ _1\"></span>nt company<span class=\"_ _4\"></span>, and the presenta<span class=\"_ _4\"></span>tion<span class=\"_ _4\"></span> currency o<span class=\"_ _4\"></span>f the<span class=\"_ _4\"></span> group.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-26-3": {
   "value": "b<span class=\"_ _5\"></span>) T<span class=\"_ _5\"></span>ransactions and<span class=\"_ _4\"></span> balanc<span class=\"_ _4\"></span>e sheet<span class=\"_ _4\"></span> it<span class=\"_ _4\"></span>emsT<span class=\"_ _5\"></span>ransac<span class=\"_ _1\"></span>tio<span class=\"_ _4\"></span>ns in f<span class=\"_ _4\"></span>oreign<span class=\"_ _4\"></span> currenc<span class=\"_ _4\"></span>ies are<span class=\"_ _4\"></span> transla<span class=\"_ _4\"></span>ted<span class=\"_ _4\"></span> into the func<span class=\"_ _1\"></span>tional cu<span class=\"_ _1\"></span>rrenc<span class=\"_ _1\"></span>y using the cu<span class=\"_ _1\"></span>rrenc<span class=\"_ _1\"></span>y spot rates at the time of recognition. Foreig<span class=\"_ _1\"></span>n currenc<span class=\"_ _1\"></span>y gains a<span class=\"_ _1\"></span>nd loss<span class=\"_ _1\"></span>es that aris<span class=\"_ _1\"></span>e from the payme<span class=\"_ _1\"></span>nt of such transactions, and<span class=\"_ _4\"></span> the curr<span class=\"_ _4\"></span>ency co<span class=\"_ _4\"></span>nv<span class=\"_ _4\"></span>ersion e<span class=\"_ _4\"></span>ffec<span class=\"_ _1\"></span>t from<span class=\"_ _4\"></span> monet<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>y items (<span class=\"_ _4\"></span>assets a<span class=\"_ _1\"></span>nd liabilities<span class=\"_ _4\"></span>) nominated in foreign curren<span class=\"_ _1\"></span>cies<span class=\"_ _1\"></span>, which are value<span class=\"_ _1\"></span>d at the curren<span class=\"_ _1\"></span>cy spot rates at the bala<span class=\"_ _1\"></span>nce sheet date, are recognized in profit and los<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. Non-m<span class=\"_ _1\"></span>oneta<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y items mea<span class=\"_ _1\"></span>sured at historica<span class=\"_ _1\"></span>l cost in foreign curren<span class=\"_ _1\"></span>cy are tra<span class=\"_ _1\"></span>nslated into fun<span class=\"_ _1\"></span>ction<span class=\"_ _1\"></span>al curren<span class=\"_ _1\"></span>cy using th<span class=\"_ _1\"></span>e exchange rates as at the dates of the initial trans<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>tion. c<span class=\"_ _4\"></span>) Group<span class=\"_ _4\"></span> companiesOn conso<span class=\"_ _1\"></span>lidation, the a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s and lia<span class=\"_ _1\"></span>bilities of foreign oper<span class=\"_ _1\"></span>ations are conv<span class=\"_ _4\"></span>er<span class=\"_ _1\"></span>ted into NOK at the rate of exchange prevailing at the repor<span class=\"_ _1\"></span>ting date and their<span class=\"_ _4\"></span> income<span class=\"_ _4\"></span> statemen<span class=\"_ _4\"></span>ts are t<span class=\"_ _4\"></span>ranslat<span class=\"_ _4\"></span>ed a<span class=\"_ _4\"></span>t av<span class=\"_ _4\"></span>erage<span class=\"_ _4\"></span> exchange rates. C<span class=\"_ _1\"></span>urrenc<span class=\"_ _1\"></span>y ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>ts d<span class=\"_ _1\"></span>erived from conso<span class=\"_ _4\"></span>lidat<span class=\"_ _4\"></span>ion ar<span class=\"_ _4\"></span>e rec<span class=\"_ _4\"></span>ogniz<span class=\"_ _4\"></span>ed i<span class=\"_ _4\"></span>n other<span class=\"_ _4\"></span> compr<span class=\"_ _4\"></span>ehensiv<span class=\"_ _4\"></span>e income. O<span class=\"_ _1\"></span>n dispos<span class=\"_ _1\"></span>al of a foreign ope<span class=\"_ _1\"></span>ration, the componen<span class=\"_ _4\"></span>t of<span class=\"_ _4\"></span> other c<span class=\"_ _4\"></span>omprehens<span class=\"_ _4\"></span>iv<span class=\"_ _4\"></span>e inc<span class=\"_ _4\"></span>ome rela<span class=\"_ _4\"></span>ting<span class=\"_ _4\"></span> to the specific foreign o<span class=\"_ _1\"></span>peration is recla<span class=\"_ _1\"></span>ssifi<span class=\"_ _1\"></span>ed to profit or loss<span class=\"_ _1\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-28-3": {
   "value": "2.6 INT<span class=\"_ _5\"></span>ANGIBLE ASSETSIntangi<span class=\"_ _4\"></span>ble assets t<span class=\"_ _4\"></span>hat ha<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>e been acqu<span class=\"_ _4\"></span>ired separ<span class=\"_ _4\"></span>ate<span class=\"_ _4\"></span>ly are mea<span class=\"_ _1\"></span>sured on initial recogn<span class=\"_ _1\"></span>ition at cost. The cost of intangibl<span class=\"_ _1\"></span>e ass<span class=\"_ _1\"></span>ets acqui<span class=\"_ _1\"></span>red through a busine<span class=\"_ _1\"></span>ss com<span class=\"_ _1\"></span>bination is their f<span class=\"_ _1\"></span>air value at the dat<span class=\"_ _4\"></span>e of<span class=\"_ _4\"></span> acquis<span class=\"_ _4\"></span>iti<span class=\"_ _4\"></span>on. Capitali<span class=\"_ _4\"></span>zed i<span class=\"_ _4\"></span>ntangibl<span class=\"_ _4\"></span>e assets are recognized at cost les<span class=\"_ _1\"></span>s any amor<span class=\"_ _1\"></span>tization and impairmen<span class=\"_ _4\"></span>t losses. Int<span class=\"_ _4\"></span>ernall<span class=\"_ _4\"></span>y generat<span class=\"_ _4\"></span>ed in<span class=\"_ _4\"></span>tangible<span class=\"_ _4\"></span> assets, ex<span class=\"_ _4\"></span>cludi<span class=\"_ _4\"></span>ng capital<span class=\"_ _4\"></span>iz<span class=\"_ _4\"></span>ed de<span class=\"_ _4\"></span>velopmen<span class=\"_ _4\"></span>t co<span class=\"_ _4\"></span>sts<span class=\"_ _1\"></span>, are<span class=\"_ _4\"></span> not capi<span class=\"_ _4\"></span>tali<span class=\"_ _4\"></span>zed bu<span class=\"_ _4\"></span>t are e<span class=\"_ _4\"></span>xpensed as<span class=\"_ _4\"></span> incurred.Intang<span class=\"_ _1\"></span>ible as<span class=\"_ _1\"></span>sets with a def<span class=\"_ _1\"></span>inite useful life are amor<span class=\"_ _1\"></span>tized ov<span class=\"_ _4\"></span>er their e<span class=\"_ _1\"></span>conomic life an<span class=\"_ _1\"></span>d tested for impair<span class=\"_ _1\"></span>ment if there a<span class=\"_ _1\"></span>re indications of im<span class=\"_ _1\"></span>pairm<span class=\"_ _1\"></span>ent. The amorti<span class=\"_ _4\"></span>zati<span class=\"_ _4\"></span>on method<span class=\"_ _4\"></span> and -period<span class=\"_ _4\"></span> are assessed at leas<span class=\"_ _1\"></span>t once a year<span class=\"_ _4\"></span>. Chang<span class=\"_ _1\"></span>es to the amo<span class=\"_ _1\"></span>rtization method<span class=\"_ _4\"></span> and/<span class=\"_ _4\"></span>or<span class=\"_ _4\"></span> period ar<span class=\"_ _4\"></span>e present<span class=\"_ _4\"></span>ed as c<span class=\"_ _4\"></span>hange in acco<span class=\"_ _1\"></span>untin<span class=\"_ _1\"></span>g e<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>mate<span class=\"_ _1\"></span>.Intang<span class=\"_ _1\"></span>ible as<span class=\"_ _1\"></span>sets with an in<span class=\"_ _1\"></span>definite usef<span class=\"_ _1\"></span>ul life are tested for imp<span class=\"_ _1\"></span>airme<span class=\"_ _1\"></span>nt at leas<span class=\"_ _1\"></span>t once a year<span class=\"_ _4\"></span>, either individua<span class=\"_ _1\"></span>lly or as a pa<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>t of a cash-<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>erating unit. Intang<span class=\"_ _1\"></span>ible as<span class=\"_ _1\"></span>sets with an in<span class=\"_ _1\"></span>definite econo<span class=\"_ _1\"></span>mic life are not amor<span class=\"_ _1\"></span>tized. Customer r<span class=\"_ _4\"></span>elationships<span class=\"_ _4\"></span> and customer portfolioCustomer r<span class=\"_ _4\"></span>elations<span class=\"_ _4\"></span>hips and cust<span class=\"_ _4\"></span>omer por<span class=\"_ _1\"></span>tfolios<span class=\"_ _4\"></span> are establ<span class=\"_ _4\"></span>ished thr<span class=\"_ _4\"></span>ough c<span class=\"_ _4\"></span>ontr<span class=\"_ _4\"></span>act<span class=\"_ _1\"></span>s wi<span class=\"_ _4\"></span>th cust<span class=\"_ _4\"></span>omers. Customer r<span class=\"_ _4\"></span>elations<span class=\"_ _4\"></span>hips and cust<span class=\"_ _4\"></span>omer por<span class=\"_ _1\"></span>tfolio acquired throu<span class=\"_ _1\"></span>gh a busin<span class=\"_ _1\"></span>ess com<span class=\"_ _1\"></span>bination is recognized as an as<span class=\"_ _1\"></span>set bas<span class=\"_ _1\"></span>ed on it<span class=\"_ _1\"></span>s fair val<span class=\"_ _1\"></span>ue at the acquisition date. The c<span class=\"_ _1\"></span>ustome<span class=\"_ _1\"></span>r relationship an<span class=\"_ _1\"></span>d custome<span class=\"_ _1\"></span>r por<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>folios have l<span class=\"_ _4\"></span>imited usef<span class=\"_ _1\"></span>ul life and a<span class=\"_ _1\"></span>re amor<span class=\"_ _1\"></span>tized using the s<span class=\"_ _1\"></span>traight<span class=\"_ _4\"></span>-line method over their expec<span class=\"_ _1\"></span>ted usef<span class=\"_ _1\"></span>ul life (<span class=\"_ _1\"></span>15 to 20 years<span class=\"_ _4\"></span>)<span class=\"_ _4\"></span>.Pat<span class=\"_ _4\"></span>ents and<span class=\"_ _4\"></span> lic<span class=\"_ _4\"></span>ensesPatents an<span class=\"_ _1\"></span>d licenses h<span class=\"_ _1\"></span>av<span class=\"_ _4\"></span>e limited usef<span class=\"_ _1\"></span>ul life and are recorded at his<span class=\"_ _1\"></span>torical cost in the b<span class=\"_ _1\"></span>alance sh<span class=\"_ _1\"></span>eet les<span class=\"_ _1\"></span>s depreci<span class=\"_ _4\"></span>ati<span class=\"_ _4\"></span>on. Pat<span class=\"_ _4\"></span>ents and t<span class=\"_ _4\"></span>echnology ar<span class=\"_ _4\"></span>e amorti<span class=\"_ _4\"></span>zed using the s<span class=\"_ _1\"></span>traight<span class=\"_ _4\"></span>-line method over their expec<span class=\"_ _1\"></span>ted usefu<span class=\"_ _1\"></span>l life (2 t<span class=\"_ _4\"></span>o 15 year<span class=\"_ _1\"></span>s<span class=\"_ _5\"></span>).",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-28-4": {
   "value": "2.6 INT<span class=\"_ _5\"></span>ANGIBLE ASSETSIntangi<span class=\"_ _4\"></span>ble assets t<span class=\"_ _4\"></span>hat ha<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>e been acqu<span class=\"_ _4\"></span>ired separ<span class=\"_ _4\"></span>ate<span class=\"_ _4\"></span>ly are mea<span class=\"_ _1\"></span>sured on initial recogn<span class=\"_ _1\"></span>ition at cost. The cost of intangibl<span class=\"_ _1\"></span>e ass<span class=\"_ _1\"></span>ets acqui<span class=\"_ _1\"></span>red through a busine<span class=\"_ _1\"></span>ss com<span class=\"_ _1\"></span>bination is their f<span class=\"_ _1\"></span>air value at the dat<span class=\"_ _4\"></span>e of<span class=\"_ _4\"></span> acquis<span class=\"_ _4\"></span>iti<span class=\"_ _4\"></span>on. Capitali<span class=\"_ _4\"></span>zed i<span class=\"_ _4\"></span>ntangibl<span class=\"_ _4\"></span>e assets are recognized at cost les<span class=\"_ _1\"></span>s any amor<span class=\"_ _1\"></span>tization and impairmen<span class=\"_ _4\"></span>t losses. Int<span class=\"_ _4\"></span>ernall<span class=\"_ _4\"></span>y generat<span class=\"_ _4\"></span>ed in<span class=\"_ _4\"></span>tangible<span class=\"_ _4\"></span> assets, ex<span class=\"_ _4\"></span>cludi<span class=\"_ _4\"></span>ng capital<span class=\"_ _4\"></span>iz<span class=\"_ _4\"></span>ed de<span class=\"_ _4\"></span>velopmen<span class=\"_ _4\"></span>t co<span class=\"_ _4\"></span>sts<span class=\"_ _1\"></span>, are<span class=\"_ _4\"></span> not capi<span class=\"_ _4\"></span>tali<span class=\"_ _4\"></span>zed bu<span class=\"_ _4\"></span>t are e<span class=\"_ _4\"></span>xpensed as<span class=\"_ _4\"></span> incurred.Intang<span class=\"_ _1\"></span>ible as<span class=\"_ _1\"></span>sets with a def<span class=\"_ _1\"></span>inite useful life are amor<span class=\"_ _1\"></span>tized ov<span class=\"_ _4\"></span>er their e<span class=\"_ _1\"></span>conomic life an<span class=\"_ _1\"></span>d tested for impair<span class=\"_ _1\"></span>ment if there a<span class=\"_ _1\"></span>re indications of im<span class=\"_ _1\"></span>pairm<span class=\"_ _1\"></span>ent. The amorti<span class=\"_ _4\"></span>zati<span class=\"_ _4\"></span>on method<span class=\"_ _4\"></span> and -period<span class=\"_ _4\"></span> are assessed at leas<span class=\"_ _1\"></span>t once a year<span class=\"_ _4\"></span>. Chang<span class=\"_ _1\"></span>es to the amo<span class=\"_ _1\"></span>rtization method<span class=\"_ _4\"></span> and/<span class=\"_ _4\"></span>or<span class=\"_ _4\"></span> period ar<span class=\"_ _4\"></span>e present<span class=\"_ _4\"></span>ed as c<span class=\"_ _4\"></span>hange in acco<span class=\"_ _1\"></span>untin<span class=\"_ _1\"></span>g e<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>mate<span class=\"_ _1\"></span>.Intang<span class=\"_ _1\"></span>ible as<span class=\"_ _1\"></span>sets with an in<span class=\"_ _1\"></span>definite usef<span class=\"_ _1\"></span>ul life are tested for imp<span class=\"_ _1\"></span>airme<span class=\"_ _1\"></span>nt at leas<span class=\"_ _1\"></span>t once a year<span class=\"_ _4\"></span>, either individua<span class=\"_ _1\"></span>lly or as a pa<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>t of a cash-<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>erating unit. Intang<span class=\"_ _1\"></span>ible as<span class=\"_ _1\"></span>sets with an in<span class=\"_ _1\"></span>definite econo<span class=\"_ _1\"></span>mic life are not amor<span class=\"_ _1\"></span>tized. Customer r<span class=\"_ _4\"></span>elationships<span class=\"_ _4\"></span> and customer portfolioCustomer r<span class=\"_ _4\"></span>elations<span class=\"_ _4\"></span>hips and cust<span class=\"_ _4\"></span>omer por<span class=\"_ _1\"></span>tfolios<span class=\"_ _4\"></span> are establ<span class=\"_ _4\"></span>ished thr<span class=\"_ _4\"></span>ough c<span class=\"_ _4\"></span>ontr<span class=\"_ _4\"></span>act<span class=\"_ _1\"></span>s wi<span class=\"_ _4\"></span>th cust<span class=\"_ _4\"></span>omers. Customer r<span class=\"_ _4\"></span>elations<span class=\"_ _4\"></span>hips and cust<span class=\"_ _4\"></span>omer por<span class=\"_ _1\"></span>tfolio acquired throu<span class=\"_ _1\"></span>gh a busin<span class=\"_ _1\"></span>ess com<span class=\"_ _1\"></span>bination is recognized as an as<span class=\"_ _1\"></span>set bas<span class=\"_ _1\"></span>ed on it<span class=\"_ _1\"></span>s fair val<span class=\"_ _1\"></span>ue at the acquisition date. The c<span class=\"_ _1\"></span>ustome<span class=\"_ _1\"></span>r relationship an<span class=\"_ _1\"></span>d custome<span class=\"_ _1\"></span>r por<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>folios have l<span class=\"_ _4\"></span>imited usef<span class=\"_ _1\"></span>ul life and a<span class=\"_ _1\"></span>re amor<span class=\"_ _1\"></span>tized using the s<span class=\"_ _1\"></span>traight<span class=\"_ _4\"></span>-line method over their expec<span class=\"_ _1\"></span>ted usef<span class=\"_ _1\"></span>ul life (<span class=\"_ _1\"></span>15 to 20 years<span class=\"_ _4\"></span>)<span class=\"_ _4\"></span>.Pat<span class=\"_ _4\"></span>ents and<span class=\"_ _4\"></span> lic<span class=\"_ _4\"></span>ensesPatents an<span class=\"_ _1\"></span>d licenses h<span class=\"_ _1\"></span>av<span class=\"_ _4\"></span>e limited usef<span class=\"_ _1\"></span>ul life and are recorded at his<span class=\"_ _1\"></span>torical cost in the b<span class=\"_ _1\"></span>alance sh<span class=\"_ _1\"></span>eet les<span class=\"_ _1\"></span>s depreci<span class=\"_ _4\"></span>ati<span class=\"_ _4\"></span>on. Pat<span class=\"_ _4\"></span>ents and t<span class=\"_ _4\"></span>echnology ar<span class=\"_ _4\"></span>e amorti<span class=\"_ _4\"></span>zed using the s<span class=\"_ _1\"></span>traight<span class=\"_ _4\"></span>-line method over their expec<span class=\"_ _1\"></span>ted usefu<span class=\"_ _1\"></span>l life (2 t<span class=\"_ _4\"></span>o 15 year<span class=\"_ _1\"></span>s<span class=\"_ _5\"></span>).2<span class=\"_ _1\"></span>.7 B<span class=\"_ _1\"></span>US<span class=\"_ _1\"></span>IN<span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>SS CO<span class=\"_ _1\"></span>MB<span class=\"_ _1\"></span>IN<span class=\"_ _1\"></span>A<span class=\"_ _4\"></span>TIO<span class=\"_ _1\"></span>NS A<span class=\"_ _1\"></span>ND G<span class=\"_ _1\"></span>OO<span class=\"_ _1\"></span>DWIL<span class=\"_ _1\"></span>LWhen acqu<span class=\"_ _4\"></span>iring<span class=\"_ _4\"></span> a business, financi<span class=\"_ _4\"></span>al assets and l<span class=\"_ _4\"></span>iabil<span class=\"_ _4\"></span>iti<span class=\"_ _4\"></span>es<span class=\"_ _1\"></span> are recognized at fair value in th<span class=\"_ _1\"></span>e ope<span class=\"_ _1\"></span>ning group b<span class=\"_ _1\"></span>alance.<span class=\"_ _1\"></span> The consid<span class=\"_ _1\"></span>eration paid in a b<span class=\"_ _1\"></span>usine<span class=\"_ _1\"></span>ss combin<span class=\"_ _1\"></span>ation is mea<span class=\"_ _1\"></span>sured at fair val<span class=\"_ _1\"></span>ue at the acquisition date.The initial accounting for a bu<span class=\"_ _1\"></span>sines<span class=\"_ _1\"></span>s combination c<span class=\"_ _1\"></span>an be chan<span class=\"_ _1\"></span>ged if n<span class=\"_ _1\"></span>ew information about the f<span class=\"_ _1\"></span>air value at the acquisition date is prese<span class=\"_ _1\"></span>nt. Th<span class=\"_ _1\"></span>e alloc<span class=\"_ _1\"></span>ation can be am<span class=\"_ _1\"></span>ende<span class=\"_ _1\"></span>d within 12 months of the acqu<span class=\"_ _1\"></span>isition date provided that the initial accounting at the acquisition date was determined p<span class=\"_ _1\"></span>rov<span class=\"_ _4\"></span>isiona<span class=\"_ _1\"></span>lly<span class=\"_ _4\"></span>. The non<span class=\"_ _1\"></span>-controlling int<span class=\"_ _4\"></span>eres<span class=\"_ _1\"></span>t is me<span class=\"_ _1\"></span>asured at f<span class=\"_ _1\"></span>air value.Goo<span class=\"_ _1\"></span>dwill is initially measu<span class=\"_ _1\"></span>red at cost, bein<span class=\"_ _1\"></span>g the exc<span class=\"_ _4\"></span>es<span class=\"_ _1\"></span>s of the aggregate of the conside<span class=\"_ _1\"></span>ration transfe<span class=\"_ _1\"></span>rred an<span class=\"_ _1\"></span>d the amo<span class=\"_ _1\"></span>unt recognized for non-<span class=\"_ _1\"></span>controlling interest<span class=\"_ _1\"></span>s,<span class=\"_ _1\"></span> and an<span class=\"_ _4\"></span>y pre<span class=\"_ _4\"></span>vious<span class=\"_ _4\"></span> int<span class=\"_ _4\"></span>erest held, o<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>er the ne<span class=\"_ _4\"></span>t ident<span class=\"_ _4\"></span>ifiable assets acqu<span class=\"_ _4\"></span>ired and<span class=\"_ _4\"></span> liabi<span class=\"_ _4\"></span>lit<span class=\"_ _4\"></span>ies assumed. Af<span class=\"_ _1\"></span>ter initial recognition, go<span class=\"_ _1\"></span>odwill is me<span class=\"_ _1\"></span>asured at cost les<span class=\"_ _1\"></span>s any accumulated imp<span class=\"_ _1\"></span>airme<span class=\"_ _1\"></span>nt losse<span class=\"_ _1\"></span>s. For th<span class=\"_ _1\"></span>e purp<span class=\"_ _1\"></span>ose of impairm<span class=\"_ _1\"></span>ent testing<span class=\"_ _1\"></span>, goo<span class=\"_ _1\"></span>dwill acquired in a busine<span class=\"_ _1\"></span>ss com<span class=\"_ _1\"></span>bination is, f<span class=\"_ _1\"></span>rom the acqui<span class=\"_ _1\"></span>sition date, alloc<span class=\"_ _1\"></span>ated to each of the group\u2019<span class=\"_ _4\"></span>s ca<span class=\"_ _1\"></span>sh-g<span class=\"_ _1\"></span>ener<span class=\"_ _1\"></span>ating units th<span class=\"_ _1\"></span>at are expec<span class=\"_ _1\"></span>ted to benefit f<span class=\"_ _1\"></span>rom the combination<span class=\"_ _1\"></span>, irrespe<span class=\"_ _1\"></span>ctive of whether other a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s or liabilities of the acquire are a<span class=\"_ _1\"></span>ssigne<span class=\"_ _1\"></span>d to those units<span class=\"_ _1\"></span>.Rese<span class=\"_ _1\"></span>arch a<span class=\"_ _1\"></span>nd d<span class=\"_ _1\"></span>evelopm<span class=\"_ _1\"></span>ent Researc<span class=\"_ _4\"></span>h co<span class=\"_ _4\"></span>sts are ex<span class=\"_ _4\"></span>pensed as incu<span class=\"_ _4\"></span>rred. Dev<span class=\"_ _4\"></span>elopment<span class=\"_ _4\"></span> activi<span class=\"_ _4\"></span>ties i<span class=\"_ _4\"></span>nclude desi<span class=\"_ _4\"></span>gn or plann<span class=\"_ _4\"></span>ing of producti<span class=\"_ _4\"></span>on of ne<span class=\"_ _4\"></span>w or s<span class=\"_ _4\"></span>igni<span class=\"_ _4\"></span>ficantl<span class=\"_ _4\"></span>y impro<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>ed products and pro<span class=\"_ _1\"></span>cesse<span class=\"_ _1\"></span>s. D<span class=\"_ _1\"></span>evelopment cost<span class=\"_ _1\"></span>s as<span class=\"_ _1\"></span>sociated with dev<span class=\"_ _4\"></span>elopmen<span class=\"_ _4\"></span>t of ne<span class=\"_ _4\"></span>w pr<span class=\"_ _4\"></span>oduct<span class=\"_ _1\"></span>s are<span class=\"_ _4\"></span> capitali<span class=\"_ _4\"></span>zed<span class=\"_ _4\"></span> to t<span class=\"_ _4\"></span>he ext<span class=\"_ _4\"></span>ent tha<span class=\"_ _4\"></span>t the<span class=\"_ _4\"></span>y can be<span class=\"_ _4\"></span> reliab<span class=\"_ _4\"></span>ly measur<span class=\"_ _4\"></span>ed, the pr<span class=\"_ _4\"></span>oduct or proces<span class=\"_ _1\"></span>s is technic<span class=\"_ _1\"></span>ally<span class=\"_ _4\"></span>, or commercially fea<span class=\"_ _1\"></span>sible,<span class=\"_ _1\"></span> future f<span class=\"_ _1\"></span>inancial b<span class=\"_ _1\"></span>enef<span class=\"_ _1\"></span>its a<span class=\"_ _1\"></span>re likely<span class=\"_ _5\"></span>, a<span class=\"_ _1\"></span>nd the grou<span class=\"_ _1\"></span>p intends an<span class=\"_ _1\"></span>d has suf<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>icient resou<span class=\"_ _1\"></span>rces to c<span class=\"_ _4\"></span>omp<span class=\"_ _1\"></span>lete the development, a<span class=\"_ _1\"></span>nd to sell or us<span class=\"_ _1\"></span>e the ass<span class=\"_ _1\"></span>et. Capitali<span class=\"_ _4\"></span>zed<span class=\"_ _4\"></span> dev<span class=\"_ _4\"></span>elopment<span class=\"_ _4\"></span> costs inc<span class=\"_ _4\"></span>lude mat<span class=\"_ _4\"></span>erial<span class=\"_ _4\"></span>s, direct labor<span class=\"_ _5\"></span>, directly<span class=\"_ _4\"></span> attri<span class=\"_ _4\"></span>butable o<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>erheads and capital<span class=\"_ _4\"></span>iz<span class=\"_ _4\"></span>ed borro<span class=\"_ _4\"></span>wi<span class=\"_ _4\"></span>ng co<span class=\"_ _4\"></span>sts<span class=\"_ _1\"></span>. Dev<span class=\"_ _4\"></span>elopmen<span class=\"_ _4\"></span>t costs ar<span class=\"_ _4\"></span>e deprec<span class=\"_ _4\"></span>iat<span class=\"_ _4\"></span>ed ov<span class=\"_ _4\"></span>er their exp<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>ted useful life (2 to 15 years<span class=\"_ _4\"></span>). Public grant<span class=\"_ _1\"></span>s related to capitalized R&amp;D projec<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s, i<span class=\"_ _1\"></span>s recognized as a reduc<span class=\"_ _1\"></span>tion of ca<span class=\"_ _1\"></span>pitalized costs<span class=\"_ _1\"></span>.   ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-30-3": {
   "value": "Gov<span class=\"_ _4\"></span>ernment<span class=\"_ _4\"></span> grantsGovernment gr<span class=\"_ _1\"></span>ants a<span class=\"_ _1\"></span>re recognized when it is reason<span class=\"_ _1\"></span>ably cer<span class=\"_ _1\"></span>tain that the com<span class=\"_ _1\"></span>pany will meet the conditions stip<span class=\"_ _1\"></span>ulated for the grant<span class=\"_ _1\"></span>s and th<span class=\"_ _1\"></span>at the grant<span class=\"_ _1\"></span>s will be received. T<span class=\"_ _4\"></span>ax credits related to R&amp;D projec<span class=\"_ _1\"></span>ts a<span class=\"_ _1\"></span>re classif<span class=\"_ _1\"></span>ied as governme<span class=\"_ _1\"></span>nt grant<span class=\"_ _1\"></span>s if they ultimately are settled with cash<span class=\"_ _1\"></span>, ta<span class=\"_ _1\"></span>x credits s<span class=\"_ _1\"></span>ettled only via taxes are cla<span class=\"_ _1\"></span>ssifie<span class=\"_ _1\"></span>d as tax a<span class=\"_ _1\"></span>llowances. Grant<span class=\"_ _1\"></span>s are recogn<span class=\"_ _1\"></span>iz<span class=\"_ _4\"></span>ed in th<span class=\"_ _1\"></span>e stateme<span class=\"_ _1\"></span>nt of profit or loss as ot<span class=\"_ _4\"></span>her operat<span class=\"_ _4\"></span>ing i<span class=\"_ _4\"></span>ncome, o<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>er the per<span class=\"_ _4\"></span>iods necessary to match t<span class=\"_ _4\"></span>he<span class=\"_ _1\"></span>m with the cost they are intended to compensa<span class=\"_ _4\"></span>te. Gran<span class=\"_ _4\"></span>ts rela<span class=\"_ _4\"></span>ting<span class=\"_ _4\"></span> to i<span class=\"_ _4\"></span>ntangible<span class=\"_ _4\"></span> assets are ded<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>ted from the ca<span class=\"_ _1\"></span>rr<span class=\"_ _1\"></span>ying am<span class=\"_ _1\"></span>ount of the as<span class=\"_ _1\"></span>set and recogn<span class=\"_ _1\"></span>ized in profit or loss as a red<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>tion of the depre<span class=\"_ _1\"></span>ciation charge over the lifetime of the asset<span class=\"_ _1\"></span>s.<span class=\"_ _1\"></span> In 2022 N<span class=\"_ _1\"></span>ekka<span class=\"_ _1\"></span>r has received in total NO<span class=\"_ _1\"></span>K 12.<span class=\"_ _1\"></span>5 m<span class=\"_ _1\"></span>illion in government gra<span class=\"_ _1\"></span>nts of which N<span class=\"_ _1\"></span>OK 8<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>8 million is received from Innovasjon N<span class=\"_ _1\"></span>orge an<span class=\"_ _1\"></span>d NO<span class=\"_ _1\"></span>K 3.7 million from SkatteFunn<span class=\"_ _1\"></span>. Reference is ma<span class=\"_ _1\"></span>de to note 7<span class=\"_ _5\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-31-4": {
   "value": "2<span class=\"_ _1\"></span>.7 B<span class=\"_ _1\"></span>US<span class=\"_ _1\"></span>IN<span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>SS CO<span class=\"_ _1\"></span>MB<span class=\"_ _1\"></span>IN<span class=\"_ _1\"></span>A<span class=\"_ _4\"></span>TIO<span class=\"_ _1\"></span>NS A<span class=\"_ _1\"></span>ND G<span class=\"_ _1\"></span>OO<span class=\"_ _1\"></span>DWIL<span class=\"_ _1\"></span>LWhen acqu<span class=\"_ _4\"></span>iring<span class=\"_ _4\"></span> a business, financi<span class=\"_ _4\"></span>al assets and l<span class=\"_ _4\"></span>iabil<span class=\"_ _4\"></span>iti<span class=\"_ _4\"></span>es<span class=\"_ _1\"></span> are recognized at fair value in th<span class=\"_ _1\"></span>e ope<span class=\"_ _1\"></span>ning group b<span class=\"_ _1\"></span>alance.<span class=\"_ _1\"></span> The consid<span class=\"_ _1\"></span>eration paid in a b<span class=\"_ _1\"></span>usine<span class=\"_ _1\"></span>ss combin<span class=\"_ _1\"></span>ation is mea<span class=\"_ _1\"></span>sured at fair val<span class=\"_ _1\"></span>ue at the acquisition date.The initial accounting for a bu<span class=\"_ _1\"></span>sines<span class=\"_ _1\"></span>s combination c<span class=\"_ _1\"></span>an be chan<span class=\"_ _1\"></span>ged if n<span class=\"_ _1\"></span>ew information about the f<span class=\"_ _1\"></span>air value at the acquisition date is prese<span class=\"_ _1\"></span>nt. Th<span class=\"_ _1\"></span>e alloc<span class=\"_ _1\"></span>ation can be am<span class=\"_ _1\"></span>ende<span class=\"_ _1\"></span>d within 12 months of the acqu<span class=\"_ _1\"></span>isition date provided that the initial accounting at the acquisition date was determined p<span class=\"_ _1\"></span>rov<span class=\"_ _4\"></span>isiona<span class=\"_ _1\"></span>lly<span class=\"_ _4\"></span>. The non<span class=\"_ _1\"></span>-controlling int<span class=\"_ _4\"></span>eres<span class=\"_ _1\"></span>t is me<span class=\"_ _1\"></span>asured at f<span class=\"_ _1\"></span>air value.Goo<span class=\"_ _1\"></span>dwill is initially measu<span class=\"_ _1\"></span>red at cost, bein<span class=\"_ _1\"></span>g the exc<span class=\"_ _4\"></span>es<span class=\"_ _1\"></span>s of the aggregate of the conside<span class=\"_ _1\"></span>ration transfe<span class=\"_ _1\"></span>rred an<span class=\"_ _1\"></span>d the amo<span class=\"_ _1\"></span>unt recognized for non-<span class=\"_ _1\"></span>controlling interest<span class=\"_ _1\"></span>s,<span class=\"_ _1\"></span> and an<span class=\"_ _4\"></span>y pre<span class=\"_ _4\"></span>vious<span class=\"_ _4\"></span> int<span class=\"_ _4\"></span>erest held, o<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>er the ne<span class=\"_ _4\"></span>t ident<span class=\"_ _4\"></span>ifiable assets acqu<span class=\"_ _4\"></span>ired and<span class=\"_ _4\"></span> liabi<span class=\"_ _4\"></span>lit<span class=\"_ _4\"></span>ies assumed. Af<span class=\"_ _1\"></span>ter initial recognition, go<span class=\"_ _1\"></span>odwill is me<span class=\"_ _1\"></span>asured at cost les<span class=\"_ _1\"></span>s any accumulated imp<span class=\"_ _1\"></span>airme<span class=\"_ _1\"></span>nt losse<span class=\"_ _1\"></span>s. For th<span class=\"_ _1\"></span>e purp<span class=\"_ _1\"></span>ose of impairm<span class=\"_ _1\"></span>ent testing<span class=\"_ _1\"></span>, goo<span class=\"_ _1\"></span>dwill acquired in a busine<span class=\"_ _1\"></span>ss com<span class=\"_ _1\"></span>bination is, f<span class=\"_ _1\"></span>rom the acqui<span class=\"_ _1\"></span>sition date, alloc<span class=\"_ _1\"></span>ated to each of the group\u2019<span class=\"_ _4\"></span>s ca<span class=\"_ _1\"></span>sh-g<span class=\"_ _1\"></span>ener<span class=\"_ _1\"></span>ating units th<span class=\"_ _1\"></span>at are expec<span class=\"_ _1\"></span>ted to benefit f<span class=\"_ _1\"></span>rom the combination<span class=\"_ _1\"></span>, irrespe<span class=\"_ _1\"></span>ctive of whether other a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s or liabilities of the acquire are a<span class=\"_ _1\"></span>ssigne<span class=\"_ _1\"></span>d to those units<span class=\"_ _1\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-31-5": {
   "value": "2<span class=\"_ _1\"></span>.7 B<span class=\"_ _1\"></span>US<span class=\"_ _1\"></span>IN<span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>SS CO<span class=\"_ _1\"></span>MB<span class=\"_ _1\"></span>IN<span class=\"_ _1\"></span>A<span class=\"_ _4\"></span>TIO<span class=\"_ _1\"></span>NS A<span class=\"_ _1\"></span>ND G<span class=\"_ _1\"></span>OO<span class=\"_ _1\"></span>DWIL<span class=\"_ _1\"></span>LWhen acqu<span class=\"_ _4\"></span>iring<span class=\"_ _4\"></span> a business, financi<span class=\"_ _4\"></span>al assets and l<span class=\"_ _4\"></span>iabil<span class=\"_ _4\"></span>iti<span class=\"_ _4\"></span>es<span class=\"_ _1\"></span> are recognized at fair value in th<span class=\"_ _1\"></span>e ope<span class=\"_ _1\"></span>ning group b<span class=\"_ _1\"></span>alance.<span class=\"_ _1\"></span> The consid<span class=\"_ _1\"></span>eration paid in a b<span class=\"_ _1\"></span>usine<span class=\"_ _1\"></span>ss combin<span class=\"_ _1\"></span>ation is mea<span class=\"_ _1\"></span>sured at fair val<span class=\"_ _1\"></span>ue at the acquisition date.The initial accounting for a bu<span class=\"_ _1\"></span>sines<span class=\"_ _1\"></span>s combination c<span class=\"_ _1\"></span>an be chan<span class=\"_ _1\"></span>ged if n<span class=\"_ _1\"></span>ew information about the f<span class=\"_ _1\"></span>air value at the acquisition date is prese<span class=\"_ _1\"></span>nt. Th<span class=\"_ _1\"></span>e alloc<span class=\"_ _1\"></span>ation can be am<span class=\"_ _1\"></span>ende<span class=\"_ _1\"></span>d within 12 months of the acqu<span class=\"_ _1\"></span>isition date provided that the initial accounting at the acquisition date was determined p<span class=\"_ _1\"></span>rov<span class=\"_ _4\"></span>isiona<span class=\"_ _1\"></span>lly<span class=\"_ _4\"></span>. The non<span class=\"_ _1\"></span>-controlling int<span class=\"_ _4\"></span>eres<span class=\"_ _1\"></span>t is me<span class=\"_ _1\"></span>asured at f<span class=\"_ _1\"></span>air value.Goo<span class=\"_ _1\"></span>dwill is initially measu<span class=\"_ _1\"></span>red at cost, bein<span class=\"_ _1\"></span>g the exc<span class=\"_ _4\"></span>es<span class=\"_ _1\"></span>s of the aggregate of the conside<span class=\"_ _1\"></span>ration transfe<span class=\"_ _1\"></span>rred an<span class=\"_ _1\"></span>d the amo<span class=\"_ _1\"></span>unt recognized for non-<span class=\"_ _1\"></span>controlling interest<span class=\"_ _1\"></span>s,<span class=\"_ _1\"></span> and an<span class=\"_ _4\"></span>y pre<span class=\"_ _4\"></span>vious<span class=\"_ _4\"></span> int<span class=\"_ _4\"></span>erest held, o<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>er the ne<span class=\"_ _4\"></span>t ident<span class=\"_ _4\"></span>ifiable assets acqu<span class=\"_ _4\"></span>ired and<span class=\"_ _4\"></span> liabi<span class=\"_ _4\"></span>lit<span class=\"_ _4\"></span>ies assumed. Af<span class=\"_ _1\"></span>ter initial recognition, go<span class=\"_ _1\"></span>odwill is me<span class=\"_ _1\"></span>asured at cost les<span class=\"_ _1\"></span>s any accumulated imp<span class=\"_ _1\"></span>airme<span class=\"_ _1\"></span>nt losse<span class=\"_ _1\"></span>s. For th<span class=\"_ _1\"></span>e purp<span class=\"_ _1\"></span>ose of impairm<span class=\"_ _1\"></span>ent testing<span class=\"_ _1\"></span>, goo<span class=\"_ _1\"></span>dwill acquired in a busine<span class=\"_ _1\"></span>ss com<span class=\"_ _1\"></span>bination is, f<span class=\"_ _1\"></span>rom the acqui<span class=\"_ _1\"></span>sition date, alloc<span class=\"_ _1\"></span>ated to each of the group\u2019<span class=\"_ _4\"></span>s ca<span class=\"_ _1\"></span>sh-g<span class=\"_ _1\"></span>ener<span class=\"_ _1\"></span>ating units th<span class=\"_ _1\"></span>at are expec<span class=\"_ _1\"></span>ted to benefit f<span class=\"_ _1\"></span>rom the combination<span class=\"_ _1\"></span>, irrespe<span class=\"_ _1\"></span>ctive of whether other a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s or liabilities of the acquire are a<span class=\"_ _1\"></span>ssigne<span class=\"_ _1\"></span>d to those units<span class=\"_ _1\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-31-6": {
   "value": "2<span class=\"_ _1\"></span>.7 B<span class=\"_ _1\"></span>US<span class=\"_ _1\"></span>IN<span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>SS CO<span class=\"_ _1\"></span>MB<span class=\"_ _1\"></span>IN<span class=\"_ _1\"></span>A<span class=\"_ _4\"></span>TIO<span class=\"_ _1\"></span>NS A<span class=\"_ _1\"></span>ND G<span class=\"_ _1\"></span>OO<span class=\"_ _1\"></span>DWIL<span class=\"_ _1\"></span>LWhen acqu<span class=\"_ _4\"></span>iring<span class=\"_ _4\"></span> a business, financi<span class=\"_ _4\"></span>al assets and l<span class=\"_ _4\"></span>iabil<span class=\"_ _4\"></span>iti<span class=\"_ _4\"></span>es<span class=\"_ _1\"></span> are recognized at fair value in th<span class=\"_ _1\"></span>e ope<span class=\"_ _1\"></span>ning group b<span class=\"_ _1\"></span>alance.<span class=\"_ _1\"></span> The consid<span class=\"_ _1\"></span>eration paid in a b<span class=\"_ _1\"></span>usine<span class=\"_ _1\"></span>ss combin<span class=\"_ _1\"></span>ation is mea<span class=\"_ _1\"></span>sured at fair val<span class=\"_ _1\"></span>ue at the acquisition date.The initial accounting for a bu<span class=\"_ _1\"></span>sines<span class=\"_ _1\"></span>s combination c<span class=\"_ _1\"></span>an be chan<span class=\"_ _1\"></span>ged if n<span class=\"_ _1\"></span>ew information about the f<span class=\"_ _1\"></span>air value at the acquisition date is prese<span class=\"_ _1\"></span>nt. Th<span class=\"_ _1\"></span>e alloc<span class=\"_ _1\"></span>ation can be am<span class=\"_ _1\"></span>ende<span class=\"_ _1\"></span>d within 12 months of the acqu<span class=\"_ _1\"></span>isition date provided that the initial accounting at the acquisition date was determined p<span class=\"_ _1\"></span>rov<span class=\"_ _4\"></span>isiona<span class=\"_ _1\"></span>lly<span class=\"_ _4\"></span>. The non<span class=\"_ _1\"></span>-controlling int<span class=\"_ _4\"></span>eres<span class=\"_ _1\"></span>t is me<span class=\"_ _1\"></span>asured at f<span class=\"_ _1\"></span>air value.Goo<span class=\"_ _1\"></span>dwill is initially measu<span class=\"_ _1\"></span>red at cost, bein<span class=\"_ _1\"></span>g the exc<span class=\"_ _4\"></span>es<span class=\"_ _1\"></span>s of the aggregate of the conside<span class=\"_ _1\"></span>ration transfe<span class=\"_ _1\"></span>rred an<span class=\"_ _1\"></span>d the amo<span class=\"_ _1\"></span>unt recognized for non-<span class=\"_ _1\"></span>controlling interest<span class=\"_ _1\"></span>s,<span class=\"_ _1\"></span> and an<span class=\"_ _4\"></span>y pre<span class=\"_ _4\"></span>vious<span class=\"_ _4\"></span> int<span class=\"_ _4\"></span>erest held, o<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>er the ne<span class=\"_ _4\"></span>t ident<span class=\"_ _4\"></span>ifiable assets acqu<span class=\"_ _4\"></span>ired and<span class=\"_ _4\"></span> liabi<span class=\"_ _4\"></span>lit<span class=\"_ _4\"></span>ies assumed. Af<span class=\"_ _1\"></span>ter initial recognition, go<span class=\"_ _1\"></span>odwill is me<span class=\"_ _1\"></span>asured at cost les<span class=\"_ _1\"></span>s any accumulated imp<span class=\"_ _1\"></span>airme<span class=\"_ _1\"></span>nt losse<span class=\"_ _1\"></span>s. For th<span class=\"_ _1\"></span>e purp<span class=\"_ _1\"></span>ose of impairm<span class=\"_ _1\"></span>ent testing<span class=\"_ _1\"></span>, goo<span class=\"_ _1\"></span>dwill acquired in a busine<span class=\"_ _1\"></span>ss com<span class=\"_ _1\"></span>bination is, f<span class=\"_ _1\"></span>rom the acqui<span class=\"_ _1\"></span>sition date, alloc<span class=\"_ _1\"></span>ated to each of the group\u2019<span class=\"_ _4\"></span>s ca<span class=\"_ _1\"></span>sh-g<span class=\"_ _1\"></span>ener<span class=\"_ _1\"></span>ating units th<span class=\"_ _1\"></span>at are expec<span class=\"_ _1\"></span>ted to benefit f<span class=\"_ _1\"></span>rom the combination<span class=\"_ _1\"></span>, irrespe<span class=\"_ _1\"></span>ctive of whether other a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s or liabilities of the acquire are a<span class=\"_ _1\"></span>ssigne<span class=\"_ _1\"></span>d to those units<span class=\"_ _1\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-32-5": {
   "value": "Rese<span class=\"_ _1\"></span>arch a<span class=\"_ _1\"></span>nd d<span class=\"_ _1\"></span>evelopm<span class=\"_ _1\"></span>ent Researc<span class=\"_ _4\"></span>h co<span class=\"_ _4\"></span>sts are ex<span class=\"_ _4\"></span>pensed as incu<span class=\"_ _4\"></span>rred. Dev<span class=\"_ _4\"></span>elopment<span class=\"_ _4\"></span> activi<span class=\"_ _4\"></span>ties i<span class=\"_ _4\"></span>nclude desi<span class=\"_ _4\"></span>gn or plann<span class=\"_ _4\"></span>ing of producti<span class=\"_ _4\"></span>on of ne<span class=\"_ _4\"></span>w or s<span class=\"_ _4\"></span>igni<span class=\"_ _4\"></span>ficantl<span class=\"_ _4\"></span>y impro<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>ed products and pro<span class=\"_ _1\"></span>cesse<span class=\"_ _1\"></span>s. D<span class=\"_ _1\"></span>evelopment cost<span class=\"_ _1\"></span>s as<span class=\"_ _1\"></span>sociated with dev<span class=\"_ _4\"></span>elopmen<span class=\"_ _4\"></span>t of ne<span class=\"_ _4\"></span>w pr<span class=\"_ _4\"></span>oduct<span class=\"_ _1\"></span>s are<span class=\"_ _4\"></span> capitali<span class=\"_ _4\"></span>zed<span class=\"_ _4\"></span> to t<span class=\"_ _4\"></span>he ext<span class=\"_ _4\"></span>ent tha<span class=\"_ _4\"></span>t the<span class=\"_ _4\"></span>y can be<span class=\"_ _4\"></span> reliab<span class=\"_ _4\"></span>ly measur<span class=\"_ _4\"></span>ed, the pr<span class=\"_ _4\"></span>oduct or proces<span class=\"_ _1\"></span>s is technic<span class=\"_ _1\"></span>ally<span class=\"_ _4\"></span>, or commercially fea<span class=\"_ _1\"></span>sible,<span class=\"_ _1\"></span> future f<span class=\"_ _1\"></span>inancial b<span class=\"_ _1\"></span>enef<span class=\"_ _1\"></span>its a<span class=\"_ _1\"></span>re likely<span class=\"_ _5\"></span>, a<span class=\"_ _1\"></span>nd the grou<span class=\"_ _1\"></span>p intends an<span class=\"_ _1\"></span>d has suf<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>icient resou<span class=\"_ _1\"></span>rces to c<span class=\"_ _4\"></span>omp<span class=\"_ _1\"></span>lete the development, a<span class=\"_ _1\"></span>nd to sell or us<span class=\"_ _1\"></span>e the ass<span class=\"_ _1\"></span>et. Capitali<span class=\"_ _4\"></span>zed<span class=\"_ _4\"></span> dev<span class=\"_ _4\"></span>elopment<span class=\"_ _4\"></span> costs inc<span class=\"_ _4\"></span>lude mat<span class=\"_ _4\"></span>erial<span class=\"_ _4\"></span>s, direct labor<span class=\"_ _5\"></span>, directly<span class=\"_ _4\"></span> attri<span class=\"_ _4\"></span>butable o<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>erheads and capital<span class=\"_ _4\"></span>iz<span class=\"_ _4\"></span>ed borro<span class=\"_ _4\"></span>wi<span class=\"_ _4\"></span>ng co<span class=\"_ _4\"></span>sts<span class=\"_ _1\"></span>. Dev<span class=\"_ _4\"></span>elopmen<span class=\"_ _4\"></span>t costs ar<span class=\"_ _4\"></span>e deprec<span class=\"_ _4\"></span>iat<span class=\"_ _4\"></span>ed ov<span class=\"_ _4\"></span>er their exp<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>ted useful life (2 to 15 years<span class=\"_ _4\"></span>). Public grant<span class=\"_ _1\"></span>s related to capitalized R&amp;D projec<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s, i<span class=\"_ _1\"></span>s recognized as a reduc<span class=\"_ _1\"></span>tion of ca<span class=\"_ _1\"></span>pitalized costs<span class=\"_ _1\"></span>.   ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-33-3": {
   "value": "2<span class=\"_ _1\"></span>.8 FINANCIAL IN<span class=\"_ _1\"></span>STRUM<span class=\"_ _1\"></span>ENTSA fina<span class=\"_ _1\"></span>ncial ins<span class=\"_ _1\"></span>trume<span class=\"_ _1\"></span>nt is any contract that gives rise to a finan<span class=\"_ _1\"></span>cial as<span class=\"_ _1\"></span>set of one entity a<span class=\"_ _1\"></span>nd a fin<span class=\"_ _1\"></span>ancial liabi<span class=\"_ _4\"></span>lity or<span class=\"_ _4\"></span> equity instrumen<span class=\"_ _4\"></span>t of<span class=\"_ _4\"></span> another<span class=\"_ _4\"></span> enti<span class=\"_ _4\"></span>ty and is recognized when the g<span class=\"_ _1\"></span>roup becom<span class=\"_ _1\"></span>es pa<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ty to the con<span class=\"_ _4\"></span>tractual pr<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>visions<span class=\"_ _4\"></span> of t<span class=\"_ _4\"></span>he instrumen<span class=\"_ _4\"></span>t.Initi<span class=\"_ _1\"></span>al re<span class=\"_ _1\"></span>cog<span class=\"_ _1\"></span>nition a<span class=\"_ _1\"></span>nd m<span class=\"_ _1\"></span>eas<span class=\"_ _1\"></span>ure<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nt of fi<span class=\"_ _1\"></span>nanc<span class=\"_ _1\"></span>ial ass<span class=\"_ _1\"></span>etsAt initial recognition, a fin<span class=\"_ _1\"></span>ancial a<span class=\"_ _1\"></span>sset is clas<span class=\"_ _1\"></span>sified in one of three principa<span class=\"_ _1\"></span>l classific<span class=\"_ _1\"></span>ation categories: financia<span class=\"_ _4\"></span>l assets subs<span class=\"_ _4\"></span>equentl<span class=\"_ _4\"></span>y measured<span class=\"_ _4\"></span> at amorti<span class=\"_ _4\"></span>zed co<span class=\"_ _4\"></span>st, fair va<span class=\"_ _4\"></span>lue thr<span class=\"_ _4\"></span>ough ot<span class=\"_ _4\"></span>her c<span class=\"_ _4\"></span>omprehensiv<span class=\"_ _4\"></span>e i<span class=\"_ _4\"></span>ncome or as fa<span class=\"_ _1\"></span>ir value throug<span class=\"_ _1\"></span>h profit and los<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. With the exc<span class=\"_ _4\"></span>eption of for<span class=\"_ _1\"></span>ward FX contrac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s (<span class=\"_ _4\"></span>see 2<span class=\"_ _1\"></span>.9), all fin<span class=\"_ _4\"></span>ancial asse<span class=\"_ _4\"></span>ts are cl<span class=\"_ _4\"></span>assified as<span class=\"_ _4\"></span> financial<span class=\"_ _4\"></span> assets mea<span class=\"_ _1\"></span>sured at amo<span class=\"_ _1\"></span>rtized cost. T<span class=\"_ _4\"></span>rade receiv<span class=\"_ _4\"></span>ableAcc<span class=\"_ _4\"></span>ount<span class=\"_ _1\"></span>s receivable<span class=\"_ _1\"></span>s are on initial recognition mea<span class=\"_ _1\"></span>sured at the trans<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>tion price. Th<span class=\"_ _1\"></span>e group utilize the expedie<span class=\"_ _1\"></span>nt in IFRS 1<span class=\"_ _1\"></span>5 for prepayme<span class=\"_ _1\"></span>nt where the trans<span class=\"_ _1\"></span>fer of goo<span class=\"_ _1\"></span>ds is expec<span class=\"_ _1\"></span>ted in le<span class=\"_ _1\"></span>ss than o<span class=\"_ _1\"></span>ne year<span class=\"_ _4\"></span>. Therefore, the group d<span class=\"_ _1\"></span>on\u2019t me<span class=\"_ _1\"></span>asure the tra<span class=\"_ _1\"></span>de receivable<span class=\"_ _1\"></span>s at fair value even if there may be a sign<span class=\"_ _4\"></span>ificant fi<span class=\"_ _4\"></span>nancing c<span class=\"_ _4\"></span>omponent. F<span class=\"_ _4\"></span>or subsequen<span class=\"_ _4\"></span>t measuremen<span class=\"_ _4\"></span>t, acc<span class=\"_ _4\"></span>ounts r<span class=\"_ _4\"></span>eceiv<span class=\"_ _4\"></span>able is<span class=\"_ _4\"></span> measured at amor<span class=\"_ _1\"></span>tized cost determined u<span class=\"_ _1\"></span>sing the ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tive interest metho<span class=\"_ _1\"></span>d, an<span class=\"_ _1\"></span>d les<span class=\"_ _1\"></span>s provision for expec<span class=\"_ _1\"></span>ted credit loss (ECL). The group do<span class=\"_ _1\"></span>n\u2019t recognize any initial ECL on trade receivab<span class=\"_ _1\"></span>les d<span class=\"_ _1\"></span>ue to low historical losse<span class=\"_ _1\"></span>s. T<span class=\"_ _1\"></span>he group e<span class=\"_ _1\"></span>ngag<span class=\"_ _1\"></span>e in fur<span class=\"_ _1\"></span>the<span class=\"_ _1\"></span>r judge<span class=\"_ _1\"></span>ment for trade receivabl<span class=\"_ _1\"></span>es not pa<span class=\"_ _1\"></span>id when d<span class=\"_ _1\"></span>ue. Th<span class=\"_ _1\"></span>e group don<span class=\"_ _1\"></span>\u2019t use a provision matrix as allowed unde<span class=\"_ _1\"></span>r IFRS 9.Cont<span class=\"_ _4\"></span>ract assetsContrac<span class=\"_ _1\"></span>t ass<span class=\"_ _1\"></span>ets<span class=\"_ _1\"></span>, which main<span class=\"_ _1\"></span>ly is satisf<span class=\"_ _1\"></span>ied per<span class=\"_ _1\"></span>forma<span class=\"_ _1\"></span>nce obligations n<span class=\"_ _1\"></span>ot yet in<span class=\"_ _4\"></span>voiced, is recognized with the estimated conside<span class=\"_ _1\"></span>rations according to IFRS 15 for the work p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>forme<span class=\"_ _1\"></span>d. Contrac<span class=\"_ _1\"></span>t ass<span class=\"_ _1\"></span>ets are subj<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>t to impairme<span class=\"_ _1\"></span>nt testing in the same manner<span class=\"_ _4\"></span> as trade<span class=\"_ _4\"></span> recei<span class=\"_ _4\"></span>vables.Recogniti<span class=\"_ _4\"></span>on and measurement o<span class=\"_ _4\"></span>f financial<span class=\"_ _4\"></span> liabilitiesAll fina<span class=\"_ _1\"></span>ncial liabilities in th<span class=\"_ _1\"></span>e group are clas<span class=\"_ _1\"></span>sified a<span class=\"_ _1\"></span>s financia<span class=\"_ _4\"></span>l liabi<span class=\"_ _4\"></span>lit<span class=\"_ _4\"></span>ies as su<span class=\"_ _4\"></span>bsequentl<span class=\"_ _4\"></span>y measur<span class=\"_ _4\"></span>ed at amor<span class=\"_ _1\"></span>tized cost unle<span class=\"_ _1\"></span>ss the f<span class=\"_ _1\"></span>inancia<span class=\"_ _1\"></span>l liabilities are derivatives or fina<span class=\"_ _1\"></span>ncial liabilities h<span class=\"_ _1\"></span>eld for tradi<span class=\"_ _1\"></span>ng, which are clas<span class=\"_ _1\"></span>sified a<span class=\"_ _1\"></span>nd me<span class=\"_ _1\"></span>asured at fa<span class=\"_ _1\"></span>ir valueIn sub<span class=\"_ _4\"></span>sequent periods, fi<span class=\"_ _4\"></span>nancial i<span class=\"_ _4\"></span>nstruments are meas<span class=\"_ _4\"></span>ured in<span class=\"_ _4\"></span> acc<span class=\"_ _4\"></span>ordanc<span class=\"_ _4\"></span>e wit<span class=\"_ _4\"></span>h class<span class=\"_ _4\"></span>ificat<span class=\"_ _4\"></span>ions describ<span class=\"_ _1\"></span>ed above. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-33-4": {
   "value": "2<span class=\"_ _1\"></span>.8 FINANCIAL IN<span class=\"_ _1\"></span>STRUM<span class=\"_ _1\"></span>ENTSA fina<span class=\"_ _1\"></span>ncial ins<span class=\"_ _1\"></span>trume<span class=\"_ _1\"></span>nt is any contract that gives rise to a finan<span class=\"_ _1\"></span>cial as<span class=\"_ _1\"></span>set of one entity a<span class=\"_ _1\"></span>nd a fin<span class=\"_ _1\"></span>ancial liabi<span class=\"_ _4\"></span>lity or<span class=\"_ _4\"></span> equity instrumen<span class=\"_ _4\"></span>t of<span class=\"_ _4\"></span> another<span class=\"_ _4\"></span> enti<span class=\"_ _4\"></span>ty and is recognized when the g<span class=\"_ _1\"></span>roup becom<span class=\"_ _1\"></span>es pa<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ty to the con<span class=\"_ _4\"></span>tractual pr<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>visions<span class=\"_ _4\"></span> of t<span class=\"_ _4\"></span>he instrumen<span class=\"_ _4\"></span>t.Initi<span class=\"_ _1\"></span>al re<span class=\"_ _1\"></span>cog<span class=\"_ _1\"></span>nition a<span class=\"_ _1\"></span>nd m<span class=\"_ _1\"></span>eas<span class=\"_ _1\"></span>ure<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nt of fi<span class=\"_ _1\"></span>nanc<span class=\"_ _1\"></span>ial ass<span class=\"_ _1\"></span>etsAt initial recognition, a fin<span class=\"_ _1\"></span>ancial a<span class=\"_ _1\"></span>sset is clas<span class=\"_ _1\"></span>sified in one of three principa<span class=\"_ _1\"></span>l classific<span class=\"_ _1\"></span>ation categories: financia<span class=\"_ _4\"></span>l assets subs<span class=\"_ _4\"></span>equentl<span class=\"_ _4\"></span>y measured<span class=\"_ _4\"></span> at amorti<span class=\"_ _4\"></span>zed co<span class=\"_ _4\"></span>st, fair va<span class=\"_ _4\"></span>lue thr<span class=\"_ _4\"></span>ough ot<span class=\"_ _4\"></span>her c<span class=\"_ _4\"></span>omprehensiv<span class=\"_ _4\"></span>e i<span class=\"_ _4\"></span>ncome or as fa<span class=\"_ _1\"></span>ir value throug<span class=\"_ _1\"></span>h profit and los<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. With the exc<span class=\"_ _4\"></span>eption of for<span class=\"_ _1\"></span>ward FX contrac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s (<span class=\"_ _4\"></span>see 2<span class=\"_ _1\"></span>.9), all fin<span class=\"_ _4\"></span>ancial asse<span class=\"_ _4\"></span>ts are cl<span class=\"_ _4\"></span>assified as<span class=\"_ _4\"></span> financial<span class=\"_ _4\"></span> assets mea<span class=\"_ _1\"></span>sured at amo<span class=\"_ _1\"></span>rtized cost. T<span class=\"_ _4\"></span>rade receiv<span class=\"_ _4\"></span>ableAcc<span class=\"_ _4\"></span>ount<span class=\"_ _1\"></span>s receivable<span class=\"_ _1\"></span>s are on initial recognition mea<span class=\"_ _1\"></span>sured at the trans<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>tion price. Th<span class=\"_ _1\"></span>e group utilize the expedie<span class=\"_ _1\"></span>nt in IFRS 1<span class=\"_ _1\"></span>5 for prepayme<span class=\"_ _1\"></span>nt where the trans<span class=\"_ _1\"></span>fer of goo<span class=\"_ _1\"></span>ds is expec<span class=\"_ _1\"></span>ted in le<span class=\"_ _1\"></span>ss than o<span class=\"_ _1\"></span>ne year<span class=\"_ _4\"></span>. Therefore, the group d<span class=\"_ _1\"></span>on\u2019t me<span class=\"_ _1\"></span>asure the tra<span class=\"_ _1\"></span>de receivable<span class=\"_ _1\"></span>s at fair value even if there may be a sign<span class=\"_ _4\"></span>ificant fi<span class=\"_ _4\"></span>nancing c<span class=\"_ _4\"></span>omponent. F<span class=\"_ _4\"></span>or subsequen<span class=\"_ _4\"></span>t measuremen<span class=\"_ _4\"></span>t, acc<span class=\"_ _4\"></span>ounts r<span class=\"_ _4\"></span>eceiv<span class=\"_ _4\"></span>able is<span class=\"_ _4\"></span> measured at amor<span class=\"_ _1\"></span>tized cost determined u<span class=\"_ _1\"></span>sing the ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tive interest metho<span class=\"_ _1\"></span>d, an<span class=\"_ _1\"></span>d les<span class=\"_ _1\"></span>s provision for expec<span class=\"_ _1\"></span>ted credit loss (ECL). The group do<span class=\"_ _1\"></span>n\u2019t recognize any initial ECL on trade receivab<span class=\"_ _1\"></span>les d<span class=\"_ _1\"></span>ue to low historical losse<span class=\"_ _1\"></span>s. T<span class=\"_ _1\"></span>he group e<span class=\"_ _1\"></span>ngag<span class=\"_ _1\"></span>e in fur<span class=\"_ _1\"></span>the<span class=\"_ _1\"></span>r judge<span class=\"_ _1\"></span>ment for trade receivabl<span class=\"_ _1\"></span>es not pa<span class=\"_ _1\"></span>id when d<span class=\"_ _1\"></span>ue. Th<span class=\"_ _1\"></span>e group don<span class=\"_ _1\"></span>\u2019t use a provision matrix as allowed unde<span class=\"_ _1\"></span>r IFRS 9.Cont<span class=\"_ _4\"></span>ract assetsContrac<span class=\"_ _1\"></span>t ass<span class=\"_ _1\"></span>ets<span class=\"_ _1\"></span>, which main<span class=\"_ _1\"></span>ly is satisf<span class=\"_ _1\"></span>ied per<span class=\"_ _1\"></span>forma<span class=\"_ _1\"></span>nce obligations n<span class=\"_ _1\"></span>ot yet in<span class=\"_ _4\"></span>voiced, is recognized with the estimated conside<span class=\"_ _1\"></span>rations according to IFRS 15 for the work p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>forme<span class=\"_ _1\"></span>d. Contrac<span class=\"_ _1\"></span>t ass<span class=\"_ _1\"></span>ets are subj<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>t to impairme<span class=\"_ _1\"></span>nt testing in the same manner<span class=\"_ _4\"></span> as trade<span class=\"_ _4\"></span> recei<span class=\"_ _4\"></span>vables.Recogniti<span class=\"_ _4\"></span>on and measurement o<span class=\"_ _4\"></span>f financial<span class=\"_ _4\"></span> liabilitiesAll fina<span class=\"_ _1\"></span>ncial liabilities in th<span class=\"_ _1\"></span>e group are clas<span class=\"_ _1\"></span>sified a<span class=\"_ _1\"></span>s financia<span class=\"_ _4\"></span>l liabi<span class=\"_ _4\"></span>lit<span class=\"_ _4\"></span>ies as su<span class=\"_ _4\"></span>bsequentl<span class=\"_ _4\"></span>y measur<span class=\"_ _4\"></span>ed at amor<span class=\"_ _1\"></span>tized cost unle<span class=\"_ _1\"></span>ss the f<span class=\"_ _1\"></span>inancia<span class=\"_ _1\"></span>l liabilities are derivatives or fina<span class=\"_ _1\"></span>ncial liabilities h<span class=\"_ _1\"></span>eld for tradi<span class=\"_ _1\"></span>ng, which are clas<span class=\"_ _1\"></span>sified a<span class=\"_ _1\"></span>nd me<span class=\"_ _1\"></span>asured at fa<span class=\"_ _1\"></span>ir valueIn sub<span class=\"_ _4\"></span>sequent periods, fi<span class=\"_ _4\"></span>nancial i<span class=\"_ _4\"></span>nstruments are meas<span class=\"_ _4\"></span>ured in<span class=\"_ _4\"></span> acc<span class=\"_ _4\"></span>ordanc<span class=\"_ _4\"></span>e wit<span class=\"_ _4\"></span>h class<span class=\"_ _4\"></span>ificat<span class=\"_ _4\"></span>ions describ<span class=\"_ _1\"></span>ed above. 2<span class=\"_ _1\"></span>.13 FINANCIAL LIAB<span class=\"_ _1\"></span>ILITIE<span class=\"_ _1\"></span>SThe group cla<span class=\"_ _1\"></span>ssifi<span class=\"_ _1\"></span>es fin<span class=\"_ _1\"></span>ancial liab<span class=\"_ _1\"></span>ilities at initial recognition into the following: non-d<span class=\"_ _1\"></span>erivative financia<span class=\"_ _4\"></span>l liabi<span class=\"_ _4\"></span>lit<span class=\"_ _4\"></span>ies, loans and borr<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>wings, pa<span class=\"_ _4\"></span>yables, fina<span class=\"_ _1\"></span>ncial liabilities at fa<span class=\"_ _1\"></span>ir value throug<span class=\"_ _1\"></span>h profit or loss and deriv<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>ives<span class=\"_ _4\"></span> designat<span class=\"_ _4\"></span>ed as hedg<span class=\"_ _4\"></span>ing inst<span class=\"_ _4\"></span>ruments.Non<span class=\"_ _1\"></span>-de<span class=\"_ _1\"></span>rivative financial<span class=\"_ _1\"></span> liabilities a<span class=\"_ _1\"></span>re initially recognized at fair value p<span class=\"_ _1\"></span>lus direc<span class=\"_ _1\"></span>tly attribut<span class=\"_ _1\"></span>able trans<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>tion costs<span class=\"_ _1\"></span>. Af<span class=\"_ _1\"></span>ter initial recognition<span class=\"_ _1\"></span>, liabilities are mea<span class=\"_ _1\"></span>sured at amo<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>tiz<span class=\"_ _4\"></span>ed cost<span class=\"_ _1\"></span>s using the ef<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>ctive int<span class=\"_ _4\"></span>erest me<span class=\"_ _4\"></span>thod. Loans are cla<span class=\"_ _1\"></span>ssifie<span class=\"_ _1\"></span>d as curre<span class=\"_ _1\"></span>nt liabilities unle<span class=\"_ _1\"></span>ss the<span class=\"_ _1\"></span>re is an uncon<span class=\"_ _1\"></span>ditional right to postpo<span class=\"_ _1\"></span>ne payme<span class=\"_ _1\"></span>nt of the debt by more than 12 m<span class=\"_ _1\"></span>onths from the d<span class=\"_ _1\"></span>ate of the bala<span class=\"_ _1\"></span>nce sheet<span class=\"_ _1\"></span>. The following year<span class=\"_ _1\"></span>\u2019s pa<span class=\"_ _4\"></span>yment is classi<span class=\"_ _4\"></span>fied as short<span class=\"_ _5\"></span>-t<span class=\"_ _4\"></span>erm debt.The group d<span class=\"_ _1\"></span>erecognizes a fin<span class=\"_ _1\"></span>ancial lia<span class=\"_ _1\"></span>bility whe<span class=\"_ _1\"></span>n the contractua<span class=\"_ _1\"></span>l obligations a<span class=\"_ _1\"></span>re satisfie<span class=\"_ _1\"></span>d or ca<span class=\"_ _1\"></span>ncelled<span class=\"_ _1\"></span>.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-33-5": {
   "value": "2<span class=\"_ _1\"></span>.8 FINANCIAL IN<span class=\"_ _1\"></span>STRUM<span class=\"_ _1\"></span>ENTSA fina<span class=\"_ _1\"></span>ncial ins<span class=\"_ _1\"></span>trume<span class=\"_ _1\"></span>nt is any contract that gives rise to a finan<span class=\"_ _1\"></span>cial as<span class=\"_ _1\"></span>set of one entity a<span class=\"_ _1\"></span>nd a fin<span class=\"_ _1\"></span>ancial liabi<span class=\"_ _4\"></span>lity or<span class=\"_ _4\"></span> equity instrumen<span class=\"_ _4\"></span>t of<span class=\"_ _4\"></span> another<span class=\"_ _4\"></span> enti<span class=\"_ _4\"></span>ty and is recognized when the g<span class=\"_ _1\"></span>roup becom<span class=\"_ _1\"></span>es pa<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ty to the con<span class=\"_ _4\"></span>tractual pr<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>visions<span class=\"_ _4\"></span> of t<span class=\"_ _4\"></span>he instrumen<span class=\"_ _4\"></span>t.Initi<span class=\"_ _1\"></span>al re<span class=\"_ _1\"></span>cog<span class=\"_ _1\"></span>nition a<span class=\"_ _1\"></span>nd m<span class=\"_ _1\"></span>eas<span class=\"_ _1\"></span>ure<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nt of fi<span class=\"_ _1\"></span>nanc<span class=\"_ _1\"></span>ial ass<span class=\"_ _1\"></span>etsAt initial recognition, a fin<span class=\"_ _1\"></span>ancial a<span class=\"_ _1\"></span>sset is clas<span class=\"_ _1\"></span>sified in one of three principa<span class=\"_ _1\"></span>l classific<span class=\"_ _1\"></span>ation categories: financia<span class=\"_ _4\"></span>l assets subs<span class=\"_ _4\"></span>equentl<span class=\"_ _4\"></span>y measured<span class=\"_ _4\"></span> at amorti<span class=\"_ _4\"></span>zed co<span class=\"_ _4\"></span>st, fair va<span class=\"_ _4\"></span>lue thr<span class=\"_ _4\"></span>ough ot<span class=\"_ _4\"></span>her c<span class=\"_ _4\"></span>omprehensiv<span class=\"_ _4\"></span>e i<span class=\"_ _4\"></span>ncome or as fa<span class=\"_ _1\"></span>ir value throug<span class=\"_ _1\"></span>h profit and los<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. With the exc<span class=\"_ _4\"></span>eption of for<span class=\"_ _1\"></span>ward FX contrac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s (<span class=\"_ _4\"></span>see 2<span class=\"_ _1\"></span>.9), all fin<span class=\"_ _4\"></span>ancial asse<span class=\"_ _4\"></span>ts are cl<span class=\"_ _4\"></span>assified as<span class=\"_ _4\"></span> financial<span class=\"_ _4\"></span> assets mea<span class=\"_ _1\"></span>sured at amo<span class=\"_ _1\"></span>rtized cost. T<span class=\"_ _4\"></span>rade receiv<span class=\"_ _4\"></span>ableAcc<span class=\"_ _4\"></span>ount<span class=\"_ _1\"></span>s receivable<span class=\"_ _1\"></span>s are on initial recognition mea<span class=\"_ _1\"></span>sured at the trans<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>tion price. Th<span class=\"_ _1\"></span>e group utilize the expedie<span class=\"_ _1\"></span>nt in IFRS 1<span class=\"_ _1\"></span>5 for prepayme<span class=\"_ _1\"></span>nt where the trans<span class=\"_ _1\"></span>fer of goo<span class=\"_ _1\"></span>ds is expec<span class=\"_ _1\"></span>ted in le<span class=\"_ _1\"></span>ss than o<span class=\"_ _1\"></span>ne year<span class=\"_ _4\"></span>. Therefore, the group d<span class=\"_ _1\"></span>on\u2019t me<span class=\"_ _1\"></span>asure the tra<span class=\"_ _1\"></span>de receivable<span class=\"_ _1\"></span>s at fair value even if there may be a sign<span class=\"_ _4\"></span>ificant fi<span class=\"_ _4\"></span>nancing c<span class=\"_ _4\"></span>omponent. F<span class=\"_ _4\"></span>or subsequen<span class=\"_ _4\"></span>t measuremen<span class=\"_ _4\"></span>t, acc<span class=\"_ _4\"></span>ounts r<span class=\"_ _4\"></span>eceiv<span class=\"_ _4\"></span>able is<span class=\"_ _4\"></span> measured at amor<span class=\"_ _1\"></span>tized cost determined u<span class=\"_ _1\"></span>sing the ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tive interest metho<span class=\"_ _1\"></span>d, an<span class=\"_ _1\"></span>d les<span class=\"_ _1\"></span>s provision for expec<span class=\"_ _1\"></span>ted credit loss (ECL). The group do<span class=\"_ _1\"></span>n\u2019t recognize any initial ECL on trade receivab<span class=\"_ _1\"></span>les d<span class=\"_ _1\"></span>ue to low historical losse<span class=\"_ _1\"></span>s. T<span class=\"_ _1\"></span>he group e<span class=\"_ _1\"></span>ngag<span class=\"_ _1\"></span>e in fur<span class=\"_ _1\"></span>the<span class=\"_ _1\"></span>r judge<span class=\"_ _1\"></span>ment for trade receivabl<span class=\"_ _1\"></span>es not pa<span class=\"_ _1\"></span>id when d<span class=\"_ _1\"></span>ue. Th<span class=\"_ _1\"></span>e group don<span class=\"_ _1\"></span>\u2019t use a provision matrix as allowed unde<span class=\"_ _1\"></span>r IFRS 9.Cont<span class=\"_ _4\"></span>ract assetsContrac<span class=\"_ _1\"></span>t ass<span class=\"_ _1\"></span>ets<span class=\"_ _1\"></span>, which main<span class=\"_ _1\"></span>ly is satisf<span class=\"_ _1\"></span>ied per<span class=\"_ _1\"></span>forma<span class=\"_ _1\"></span>nce obligations n<span class=\"_ _1\"></span>ot yet in<span class=\"_ _4\"></span>voiced, is recognized with the estimated conside<span class=\"_ _1\"></span>rations according to IFRS 15 for the work p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>forme<span class=\"_ _1\"></span>d. Contrac<span class=\"_ _1\"></span>t ass<span class=\"_ _1\"></span>ets are subj<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>t to impairme<span class=\"_ _1\"></span>nt testing in the same manner<span class=\"_ _4\"></span> as trade<span class=\"_ _4\"></span> recei<span class=\"_ _4\"></span>vables.Recogniti<span class=\"_ _4\"></span>on and measurement o<span class=\"_ _4\"></span>f financial<span class=\"_ _4\"></span> liabilitiesAll fina<span class=\"_ _1\"></span>ncial liabilities in th<span class=\"_ _1\"></span>e group are clas<span class=\"_ _1\"></span>sified a<span class=\"_ _1\"></span>s financia<span class=\"_ _4\"></span>l liabi<span class=\"_ _4\"></span>lit<span class=\"_ _4\"></span>ies as su<span class=\"_ _4\"></span>bsequentl<span class=\"_ _4\"></span>y measur<span class=\"_ _4\"></span>ed at amor<span class=\"_ _1\"></span>tized cost unle<span class=\"_ _1\"></span>ss the f<span class=\"_ _1\"></span>inancia<span class=\"_ _1\"></span>l liabilities are derivatives or fina<span class=\"_ _1\"></span>ncial liabilities h<span class=\"_ _1\"></span>eld for tradi<span class=\"_ _1\"></span>ng, which are clas<span class=\"_ _1\"></span>sified a<span class=\"_ _1\"></span>nd me<span class=\"_ _1\"></span>asured at fa<span class=\"_ _1\"></span>ir valueIn sub<span class=\"_ _4\"></span>sequent periods, fi<span class=\"_ _4\"></span>nancial i<span class=\"_ _4\"></span>nstruments are meas<span class=\"_ _4\"></span>ured in<span class=\"_ _4\"></span> acc<span class=\"_ _4\"></span>ordanc<span class=\"_ _4\"></span>e wit<span class=\"_ _4\"></span>h class<span class=\"_ _4\"></span>ificat<span class=\"_ _4\"></span>ions describ<span class=\"_ _1\"></span>ed above. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-33-6": {
   "value": "2<span class=\"_ _1\"></span>.8 FINANCIAL IN<span class=\"_ _1\"></span>STRUM<span class=\"_ _1\"></span>ENTSA fina<span class=\"_ _1\"></span>ncial ins<span class=\"_ _1\"></span>trume<span class=\"_ _1\"></span>nt is any contract that gives rise to a finan<span class=\"_ _1\"></span>cial as<span class=\"_ _1\"></span>set of one entity a<span class=\"_ _1\"></span>nd a fin<span class=\"_ _1\"></span>ancial liabi<span class=\"_ _4\"></span>lity or<span class=\"_ _4\"></span> equity instrumen<span class=\"_ _4\"></span>t of<span class=\"_ _4\"></span> another<span class=\"_ _4\"></span> enti<span class=\"_ _4\"></span>ty and is recognized when the g<span class=\"_ _1\"></span>roup becom<span class=\"_ _1\"></span>es pa<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ty to the con<span class=\"_ _4\"></span>tractual pr<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>visions<span class=\"_ _4\"></span> of t<span class=\"_ _4\"></span>he instrumen<span class=\"_ _4\"></span>t.Initi<span class=\"_ _1\"></span>al re<span class=\"_ _1\"></span>cog<span class=\"_ _1\"></span>nition a<span class=\"_ _1\"></span>nd m<span class=\"_ _1\"></span>eas<span class=\"_ _1\"></span>ure<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nt of fi<span class=\"_ _1\"></span>nanc<span class=\"_ _1\"></span>ial ass<span class=\"_ _1\"></span>etsAt initial recognition, a fin<span class=\"_ _1\"></span>ancial a<span class=\"_ _1\"></span>sset is clas<span class=\"_ _1\"></span>sified in one of three principa<span class=\"_ _1\"></span>l classific<span class=\"_ _1\"></span>ation categories: financia<span class=\"_ _4\"></span>l assets subs<span class=\"_ _4\"></span>equentl<span class=\"_ _4\"></span>y measured<span class=\"_ _4\"></span> at amorti<span class=\"_ _4\"></span>zed co<span class=\"_ _4\"></span>st, fair va<span class=\"_ _4\"></span>lue thr<span class=\"_ _4\"></span>ough ot<span class=\"_ _4\"></span>her c<span class=\"_ _4\"></span>omprehensiv<span class=\"_ _4\"></span>e i<span class=\"_ _4\"></span>ncome or as fa<span class=\"_ _1\"></span>ir value throug<span class=\"_ _1\"></span>h profit and los<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. With the exc<span class=\"_ _4\"></span>eption of for<span class=\"_ _1\"></span>ward FX contrac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s (<span class=\"_ _4\"></span>see 2<span class=\"_ _1\"></span>.9), all fin<span class=\"_ _4\"></span>ancial asse<span class=\"_ _4\"></span>ts are cl<span class=\"_ _4\"></span>assified as<span class=\"_ _4\"></span> financial<span class=\"_ _4\"></span> assets mea<span class=\"_ _1\"></span>sured at amo<span class=\"_ _1\"></span>rtized cost. T<span class=\"_ _4\"></span>rade receiv<span class=\"_ _4\"></span>ableAcc<span class=\"_ _4\"></span>ount<span class=\"_ _1\"></span>s receivable<span class=\"_ _1\"></span>s are on initial recognition mea<span class=\"_ _1\"></span>sured at the trans<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>tion price. Th<span class=\"_ _1\"></span>e group utilize the expedie<span class=\"_ _1\"></span>nt in IFRS 1<span class=\"_ _1\"></span>5 for prepayme<span class=\"_ _1\"></span>nt where the trans<span class=\"_ _1\"></span>fer of goo<span class=\"_ _1\"></span>ds is expec<span class=\"_ _1\"></span>ted in le<span class=\"_ _1\"></span>ss than o<span class=\"_ _1\"></span>ne year<span class=\"_ _4\"></span>. Therefore, the group d<span class=\"_ _1\"></span>on\u2019t me<span class=\"_ _1\"></span>asure the tra<span class=\"_ _1\"></span>de receivable<span class=\"_ _1\"></span>s at fair value even if there may be a sign<span class=\"_ _4\"></span>ificant fi<span class=\"_ _4\"></span>nancing c<span class=\"_ _4\"></span>omponent. F<span class=\"_ _4\"></span>or subsequen<span class=\"_ _4\"></span>t measuremen<span class=\"_ _4\"></span>t, acc<span class=\"_ _4\"></span>ounts r<span class=\"_ _4\"></span>eceiv<span class=\"_ _4\"></span>able is<span class=\"_ _4\"></span> measured at amor<span class=\"_ _1\"></span>tized cost determined u<span class=\"_ _1\"></span>sing the ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tive interest metho<span class=\"_ _1\"></span>d, an<span class=\"_ _1\"></span>d les<span class=\"_ _1\"></span>s provision for expec<span class=\"_ _1\"></span>ted credit loss (ECL). The group do<span class=\"_ _1\"></span>n\u2019t recognize any initial ECL on trade receivab<span class=\"_ _1\"></span>les d<span class=\"_ _1\"></span>ue to low historical losse<span class=\"_ _1\"></span>s. T<span class=\"_ _1\"></span>he group e<span class=\"_ _1\"></span>ngag<span class=\"_ _1\"></span>e in fur<span class=\"_ _1\"></span>the<span class=\"_ _1\"></span>r judge<span class=\"_ _1\"></span>ment for trade receivabl<span class=\"_ _1\"></span>es not pa<span class=\"_ _1\"></span>id when d<span class=\"_ _1\"></span>ue. Th<span class=\"_ _1\"></span>e group don<span class=\"_ _1\"></span>\u2019t use a provision matrix as allowed unde<span class=\"_ _1\"></span>r IFRS 9.Cont<span class=\"_ _4\"></span>ract assetsContrac<span class=\"_ _1\"></span>t ass<span class=\"_ _1\"></span>ets<span class=\"_ _1\"></span>, which main<span class=\"_ _1\"></span>ly is satisf<span class=\"_ _1\"></span>ied per<span class=\"_ _1\"></span>forma<span class=\"_ _1\"></span>nce obligations n<span class=\"_ _1\"></span>ot yet in<span class=\"_ _4\"></span>voiced, is recognized with the estimated conside<span class=\"_ _1\"></span>rations according to IFRS 15 for the work p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>forme<span class=\"_ _1\"></span>d. Contrac<span class=\"_ _1\"></span>t ass<span class=\"_ _1\"></span>ets are subj<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>t to impairme<span class=\"_ _1\"></span>nt testing in the same manner<span class=\"_ _4\"></span> as trade<span class=\"_ _4\"></span> recei<span class=\"_ _4\"></span>vables.Recogniti<span class=\"_ _4\"></span>on and measurement o<span class=\"_ _4\"></span>f financial<span class=\"_ _4\"></span> liabilitiesAll fina<span class=\"_ _1\"></span>ncial liabilities in th<span class=\"_ _1\"></span>e group are clas<span class=\"_ _1\"></span>sified a<span class=\"_ _1\"></span>s financia<span class=\"_ _4\"></span>l liabi<span class=\"_ _4\"></span>lit<span class=\"_ _4\"></span>ies as su<span class=\"_ _4\"></span>bsequentl<span class=\"_ _4\"></span>y measur<span class=\"_ _4\"></span>ed at amor<span class=\"_ _1\"></span>tized cost unle<span class=\"_ _1\"></span>ss the f<span class=\"_ _1\"></span>inancia<span class=\"_ _1\"></span>l liabilities are derivatives or fina<span class=\"_ _1\"></span>ncial liabilities h<span class=\"_ _1\"></span>eld for tradi<span class=\"_ _1\"></span>ng, which are clas<span class=\"_ _1\"></span>sified a<span class=\"_ _1\"></span>nd me<span class=\"_ _1\"></span>asured at fa<span class=\"_ _1\"></span>ir valueIn sub<span class=\"_ _4\"></span>sequent periods, fi<span class=\"_ _4\"></span>nancial i<span class=\"_ _4\"></span>nstruments are meas<span class=\"_ _4\"></span>ured in<span class=\"_ _4\"></span> acc<span class=\"_ _4\"></span>ordanc<span class=\"_ _4\"></span>e wit<span class=\"_ _4\"></span>h class<span class=\"_ _4\"></span>ificat<span class=\"_ _4\"></span>ions describ<span class=\"_ _1\"></span>ed above. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-35-3": {
   "value": "2<span class=\"_ _1\"></span>.9 DERIV<span class=\"_ _4\"></span>A<span class=\"_ _4\"></span>TIVE<span class=\"_ _4\"></span> FINANCIAL IN<span class=\"_ _1\"></span>STRUM<span class=\"_ _1\"></span>ENTS AND HED<span class=\"_ _1\"></span>GE A<span class=\"_ _4\"></span>CC<span class=\"_ _4\"></span>OUNTINGThe group i<span class=\"_ _1\"></span>s exposed to fluc<span class=\"_ _1\"></span>tuations in fo<span class=\"_ _1\"></span>reign exchange rate which may affec<span class=\"_ _1\"></span>t the o<span class=\"_ _1\"></span>perating result<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. The group u<span class=\"_ _1\"></span>tiliz<span class=\"_ _4\"></span>es he<span class=\"_ _1\"></span>dging of contrac<span class=\"_ _1\"></span>tual incom<span class=\"_ _1\"></span>e and cost in a foreign curren<span class=\"_ _1\"></span>cy<span class=\"_ _4\"></span>. F<span class=\"_ _4\"></span>air value hedgingThe group u<span class=\"_ _1\"></span>ses f<span class=\"_ _1\"></span>inan<span class=\"_ _1\"></span>cial derivatives to hedge foreign currenc<span class=\"_ _1\"></span>y risk<span class=\"_ _1\"></span>.  Der<span class=\"_ _1\"></span>ivativ<span class=\"_ _4\"></span>es are recog<span class=\"_ _1\"></span>nized initially at fair valu<span class=\"_ _1\"></span>e and a<span class=\"_ _1\"></span>re subsequ<span class=\"_ _1\"></span>ently re-me<span class=\"_ _1\"></span>asured at fa<span class=\"_ _1\"></span>ir value.<span class=\"_ _4\"></span> Attri<span class=\"_ _4\"></span>butable t<span class=\"_ _4\"></span>ransaction c<span class=\"_ _4\"></span>osts are r<span class=\"_ _4\"></span>ecogni<span class=\"_ _4\"></span>z<span class=\"_ _4\"></span>ed in the profit or los<span class=\"_ _1\"></span>s as they incur<span class=\"_ _4\"></span>. The entit<span class=\"_ _1\"></span>y applie<span class=\"_ _1\"></span>s hed<span class=\"_ _1\"></span>ge accounting to hedgin<span class=\"_ _1\"></span>g relationships that me<span class=\"_ _1\"></span>ets the q<span class=\"_ _1\"></span>ualif<span class=\"_ _1\"></span>ying criteria<span class=\"_ _1\"></span>. The group only u<span class=\"_ _1\"></span>ses for<span class=\"_ _1\"></span>ward curre<span class=\"_ _1\"></span>ncy contrac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s for fair valu<span class=\"_ _1\"></span>e hed<span class=\"_ _1\"></span>ging of the foreign curren<span class=\"_ _1\"></span>cy risk in unrecognized fir<span class=\"_ _1\"></span>m commitment<span class=\"_ _1\"></span>s. T<span class=\"_ _1\"></span>he group m<span class=\"_ _1\"></span>akes an as<span class=\"_ _1\"></span>ses<span class=\"_ _1\"></span>sment, b<span class=\"_ _1\"></span>oth at the inception of the hedg<span class=\"_ _1\"></span>e relationship as well as on a<span class=\"_ _1\"></span>n ongoi<span class=\"_ _1\"></span>ng basis<span class=\"_ _1\"></span>, of whether the h<span class=\"_ _1\"></span>edgin<span class=\"_ _1\"></span>g instr<span class=\"_ _1\"></span>ument<span class=\"_ _1\"></span>s are expe<span class=\"_ _1\"></span>cted to be highly ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tive in off<span class=\"_ _1\"></span>setting the ch<span class=\"_ _1\"></span>ange<span class=\"_ _1\"></span>s in the fa<span class=\"_ _1\"></span>ir value of the resp<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>tive hedge<span class=\"_ _1\"></span>d items attributa<span class=\"_ _1\"></span>ble to the hed<span class=\"_ _1\"></span>ged ris<span class=\"_ _1\"></span>k. Chan<span class=\"_ _1\"></span>ges to fair val<span class=\"_ _1\"></span>ue of the hed<span class=\"_ _1\"></span>ging ins<span class=\"_ _1\"></span>trume<span class=\"_ _1\"></span>nt are recognized in profit and los<span class=\"_ _1\"></span>s as a fin<span class=\"_ _1\"></span>ance cost or income alo<span class=\"_ _1\"></span>ng with the chang<span class=\"_ _1\"></span>e in fair val<span class=\"_ _1\"></span>ue as<span class=\"_ _1\"></span>sociated with the correspon<span class=\"_ _1\"></span>ding he<span class=\"_ _1\"></span>dged a<span class=\"_ _1\"></span>sset or lia<span class=\"_ _1\"></span>bility<span class=\"_ _4\"></span>.  The accumulated cha<span class=\"_ _1\"></span>nge in f<span class=\"_ _1\"></span>air value of the h<span class=\"_ _1\"></span>edge item are classif<span class=\"_ _1\"></span>ied as othe<span class=\"_ _1\"></span>r receivable or othe<span class=\"_ _1\"></span>r shor<span class=\"_ _1\"></span>t<span class=\"_ _4\"></span>-<span class=\"_ _4\"></span>term liabilitie<span class=\"_ _1\"></span>s. In those ins<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>ces where the h<span class=\"_ _1\"></span>edg<span class=\"_ _1\"></span>e do not fu<span class=\"_ _1\"></span>lfill the criteria for hedg<span class=\"_ _1\"></span>e accounting, the d<span class=\"_ _1\"></span>erivative is carried at fair value th<span class=\"_ _1\"></span>rough profit an<span class=\"_ _1\"></span>d loss<span class=\"_ _1\"></span>. For fin<span class=\"_ _1\"></span>ancial instru<span class=\"_ _1\"></span>ment initial acq<span class=\"_ _1\"></span>uired for a he<span class=\"_ _1\"></span>dge pur<span class=\"_ _1\"></span>pose, the fair val<span class=\"_ _1\"></span>ue adju<span class=\"_ _1\"></span>stme<span class=\"_ _1\"></span>nt increase o<span class=\"_ _1\"></span>r decrea<span class=\"_ _1\"></span>se the oper<span class=\"_ _1\"></span>ational profit.  T<span class=\"_ _1\"></span>his app<span class=\"_ _1\"></span>lies to derivatives where the under<span class=\"_ _4\"></span>lying<span class=\"_ _4\"></span> deliv<span class=\"_ _4\"></span>ery cont<span class=\"_ _4\"></span>ract has been canc<span class=\"_ _4\"></span>elled. Deri<span class=\"_ _1\"></span>vatives at fair va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e thro<span class=\"_ _1\"></span>ugh p<span class=\"_ _1\"></span>rofit a<span class=\"_ _1\"></span>nd l<span class=\"_ _1\"></span>ossDerivatives that are not design<span class=\"_ _1\"></span>ated as hed<span class=\"_ _1\"></span>ging instrumen<span class=\"_ _4\"></span>ts are rec<span class=\"_ _4\"></span>ogni<span class=\"_ _4\"></span>zed a<span class=\"_ _4\"></span>t fair<span class=\"_ _4\"></span> value as fi<span class=\"_ _4\"></span>nancial expenses<span class=\"_ _4\"></span> and financial<span class=\"_ _4\"></span> income.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-35-4": {
   "value": "2<span class=\"_ _1\"></span>.9 DERIV<span class=\"_ _4\"></span>A<span class=\"_ _4\"></span>TIVE<span class=\"_ _4\"></span> FINANCIAL IN<span class=\"_ _1\"></span>STRUM<span class=\"_ _1\"></span>ENTS AND HED<span class=\"_ _1\"></span>GE A<span class=\"_ _4\"></span>CC<span class=\"_ _4\"></span>OUNTINGThe group i<span class=\"_ _1\"></span>s exposed to fluc<span class=\"_ _1\"></span>tuations in fo<span class=\"_ _1\"></span>reign exchange rate which may affec<span class=\"_ _1\"></span>t the o<span class=\"_ _1\"></span>perating result<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. The group u<span class=\"_ _1\"></span>tiliz<span class=\"_ _4\"></span>es he<span class=\"_ _1\"></span>dging of contrac<span class=\"_ _1\"></span>tual incom<span class=\"_ _1\"></span>e and cost in a foreign curren<span class=\"_ _1\"></span>cy<span class=\"_ _4\"></span>. F<span class=\"_ _4\"></span>air value hedgingThe group u<span class=\"_ _1\"></span>ses f<span class=\"_ _1\"></span>inan<span class=\"_ _1\"></span>cial derivatives to hedge foreign currenc<span class=\"_ _1\"></span>y risk<span class=\"_ _1\"></span>.  Der<span class=\"_ _1\"></span>ivativ<span class=\"_ _4\"></span>es are recog<span class=\"_ _1\"></span>nized initially at fair valu<span class=\"_ _1\"></span>e and a<span class=\"_ _1\"></span>re subsequ<span class=\"_ _1\"></span>ently re-me<span class=\"_ _1\"></span>asured at fa<span class=\"_ _1\"></span>ir value.<span class=\"_ _4\"></span> Attri<span class=\"_ _4\"></span>butable t<span class=\"_ _4\"></span>ransaction c<span class=\"_ _4\"></span>osts are r<span class=\"_ _4\"></span>ecogni<span class=\"_ _4\"></span>z<span class=\"_ _4\"></span>ed in the profit or los<span class=\"_ _1\"></span>s as they incur<span class=\"_ _4\"></span>. The entit<span class=\"_ _1\"></span>y applie<span class=\"_ _1\"></span>s hed<span class=\"_ _1\"></span>ge accounting to hedgin<span class=\"_ _1\"></span>g relationships that me<span class=\"_ _1\"></span>ets the q<span class=\"_ _1\"></span>ualif<span class=\"_ _1\"></span>ying criteria<span class=\"_ _1\"></span>. The group only u<span class=\"_ _1\"></span>ses for<span class=\"_ _1\"></span>ward curre<span class=\"_ _1\"></span>ncy contrac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s for fair valu<span class=\"_ _1\"></span>e hed<span class=\"_ _1\"></span>ging of the foreign curren<span class=\"_ _1\"></span>cy risk in unrecognized fir<span class=\"_ _1\"></span>m commitment<span class=\"_ _1\"></span>s. T<span class=\"_ _1\"></span>he group m<span class=\"_ _1\"></span>akes an as<span class=\"_ _1\"></span>ses<span class=\"_ _1\"></span>sment, b<span class=\"_ _1\"></span>oth at the inception of the hedg<span class=\"_ _1\"></span>e relationship as well as on a<span class=\"_ _1\"></span>n ongoi<span class=\"_ _1\"></span>ng basis<span class=\"_ _1\"></span>, of whether the h<span class=\"_ _1\"></span>edgin<span class=\"_ _1\"></span>g instr<span class=\"_ _1\"></span>ument<span class=\"_ _1\"></span>s are expe<span class=\"_ _1\"></span>cted to be highly ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tive in off<span class=\"_ _1\"></span>setting the ch<span class=\"_ _1\"></span>ange<span class=\"_ _1\"></span>s in the fa<span class=\"_ _1\"></span>ir value of the resp<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>tive hedge<span class=\"_ _1\"></span>d items attributa<span class=\"_ _1\"></span>ble to the hed<span class=\"_ _1\"></span>ged ris<span class=\"_ _1\"></span>k. Chan<span class=\"_ _1\"></span>ges to fair val<span class=\"_ _1\"></span>ue of the hed<span class=\"_ _1\"></span>ging ins<span class=\"_ _1\"></span>trume<span class=\"_ _1\"></span>nt are recognized in profit and los<span class=\"_ _1\"></span>s as a fin<span class=\"_ _1\"></span>ance cost or income alo<span class=\"_ _1\"></span>ng with the chang<span class=\"_ _1\"></span>e in fair val<span class=\"_ _1\"></span>ue as<span class=\"_ _1\"></span>sociated with the correspon<span class=\"_ _1\"></span>ding he<span class=\"_ _1\"></span>dged a<span class=\"_ _1\"></span>sset or lia<span class=\"_ _1\"></span>bility<span class=\"_ _4\"></span>.  The accumulated cha<span class=\"_ _1\"></span>nge in f<span class=\"_ _1\"></span>air value of the h<span class=\"_ _1\"></span>edge item are classif<span class=\"_ _1\"></span>ied as othe<span class=\"_ _1\"></span>r receivable or othe<span class=\"_ _1\"></span>r shor<span class=\"_ _1\"></span>t<span class=\"_ _4\"></span>-<span class=\"_ _4\"></span>term liabilitie<span class=\"_ _1\"></span>s. In those ins<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>ces where the h<span class=\"_ _1\"></span>edg<span class=\"_ _1\"></span>e do not fu<span class=\"_ _1\"></span>lfill the criteria for hedg<span class=\"_ _1\"></span>e accounting, the d<span class=\"_ _1\"></span>erivative is carried at fair value th<span class=\"_ _1\"></span>rough profit an<span class=\"_ _1\"></span>d loss<span class=\"_ _1\"></span>. For fin<span class=\"_ _1\"></span>ancial instru<span class=\"_ _1\"></span>ment initial acq<span class=\"_ _1\"></span>uired for a he<span class=\"_ _1\"></span>dge pur<span class=\"_ _1\"></span>pose, the fair val<span class=\"_ _1\"></span>ue adju<span class=\"_ _1\"></span>stme<span class=\"_ _1\"></span>nt increase o<span class=\"_ _1\"></span>r decrea<span class=\"_ _1\"></span>se the oper<span class=\"_ _1\"></span>ational profit.  T<span class=\"_ _1\"></span>his app<span class=\"_ _1\"></span>lies to derivatives where the under<span class=\"_ _4\"></span>lying<span class=\"_ _4\"></span> deliv<span class=\"_ _4\"></span>ery cont<span class=\"_ _4\"></span>ract has been canc<span class=\"_ _4\"></span>elled. Deri<span class=\"_ _1\"></span>vatives at fair va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e thro<span class=\"_ _1\"></span>ugh p<span class=\"_ _1\"></span>rofit a<span class=\"_ _1\"></span>nd l<span class=\"_ _1\"></span>ossDerivatives that are not design<span class=\"_ _1\"></span>ated as hed<span class=\"_ _1\"></span>ging instrumen<span class=\"_ _4\"></span>ts are rec<span class=\"_ _4\"></span>ogni<span class=\"_ _4\"></span>zed a<span class=\"_ _4\"></span>t fair<span class=\"_ _4\"></span> value as fi<span class=\"_ _4\"></span>nancial expenses<span class=\"_ _4\"></span> and financial<span class=\"_ _4\"></span> income.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-35-5": {
   "value": "2<span class=\"_ _1\"></span>.9 DERIV<span class=\"_ _4\"></span>A<span class=\"_ _4\"></span>TIVE<span class=\"_ _4\"></span> FINANCIAL IN<span class=\"_ _1\"></span>STRUM<span class=\"_ _1\"></span>ENTS AND HED<span class=\"_ _1\"></span>GE A<span class=\"_ _4\"></span>CC<span class=\"_ _4\"></span>OUNTINGThe group i<span class=\"_ _1\"></span>s exposed to fluc<span class=\"_ _1\"></span>tuations in fo<span class=\"_ _1\"></span>reign exchange rate which may affec<span class=\"_ _1\"></span>t the o<span class=\"_ _1\"></span>perating result<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. The group u<span class=\"_ _1\"></span>tiliz<span class=\"_ _4\"></span>es he<span class=\"_ _1\"></span>dging of contrac<span class=\"_ _1\"></span>tual incom<span class=\"_ _1\"></span>e and cost in a foreign curren<span class=\"_ _1\"></span>cy<span class=\"_ _4\"></span>. F<span class=\"_ _4\"></span>air value hedgingThe group u<span class=\"_ _1\"></span>ses f<span class=\"_ _1\"></span>inan<span class=\"_ _1\"></span>cial derivatives to hedge foreign currenc<span class=\"_ _1\"></span>y risk<span class=\"_ _1\"></span>.  Der<span class=\"_ _1\"></span>ivativ<span class=\"_ _4\"></span>es are recog<span class=\"_ _1\"></span>nized initially at fair valu<span class=\"_ _1\"></span>e and a<span class=\"_ _1\"></span>re subsequ<span class=\"_ _1\"></span>ently re-me<span class=\"_ _1\"></span>asured at fa<span class=\"_ _1\"></span>ir value.<span class=\"_ _4\"></span> Attri<span class=\"_ _4\"></span>butable t<span class=\"_ _4\"></span>ransaction c<span class=\"_ _4\"></span>osts are r<span class=\"_ _4\"></span>ecogni<span class=\"_ _4\"></span>z<span class=\"_ _4\"></span>ed in the profit or los<span class=\"_ _1\"></span>s as they incur<span class=\"_ _4\"></span>. The entit<span class=\"_ _1\"></span>y applie<span class=\"_ _1\"></span>s hed<span class=\"_ _1\"></span>ge accounting to hedgin<span class=\"_ _1\"></span>g relationships that me<span class=\"_ _1\"></span>ets the q<span class=\"_ _1\"></span>ualif<span class=\"_ _1\"></span>ying criteria<span class=\"_ _1\"></span>. The group only u<span class=\"_ _1\"></span>ses for<span class=\"_ _1\"></span>ward curre<span class=\"_ _1\"></span>ncy contrac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s for fair valu<span class=\"_ _1\"></span>e hed<span class=\"_ _1\"></span>ging of the foreign curren<span class=\"_ _1\"></span>cy risk in unrecognized fir<span class=\"_ _1\"></span>m commitment<span class=\"_ _1\"></span>s. T<span class=\"_ _1\"></span>he group m<span class=\"_ _1\"></span>akes an as<span class=\"_ _1\"></span>ses<span class=\"_ _1\"></span>sment, b<span class=\"_ _1\"></span>oth at the inception of the hedg<span class=\"_ _1\"></span>e relationship as well as on a<span class=\"_ _1\"></span>n ongoi<span class=\"_ _1\"></span>ng basis<span class=\"_ _1\"></span>, of whether the h<span class=\"_ _1\"></span>edgin<span class=\"_ _1\"></span>g instr<span class=\"_ _1\"></span>ument<span class=\"_ _1\"></span>s are expe<span class=\"_ _1\"></span>cted to be highly ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tive in off<span class=\"_ _1\"></span>setting the ch<span class=\"_ _1\"></span>ange<span class=\"_ _1\"></span>s in the fa<span class=\"_ _1\"></span>ir value of the resp<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>tive hedge<span class=\"_ _1\"></span>d items attributa<span class=\"_ _1\"></span>ble to the hed<span class=\"_ _1\"></span>ged ris<span class=\"_ _1\"></span>k. Chan<span class=\"_ _1\"></span>ges to fair val<span class=\"_ _1\"></span>ue of the hed<span class=\"_ _1\"></span>ging ins<span class=\"_ _1\"></span>trume<span class=\"_ _1\"></span>nt are recognized in profit and los<span class=\"_ _1\"></span>s as a fin<span class=\"_ _1\"></span>ance cost or income alo<span class=\"_ _1\"></span>ng with the chang<span class=\"_ _1\"></span>e in fair val<span class=\"_ _1\"></span>ue as<span class=\"_ _1\"></span>sociated with the correspon<span class=\"_ _1\"></span>ding he<span class=\"_ _1\"></span>dged a<span class=\"_ _1\"></span>sset or lia<span class=\"_ _1\"></span>bility<span class=\"_ _4\"></span>.  The accumulated cha<span class=\"_ _1\"></span>nge in f<span class=\"_ _1\"></span>air value of the h<span class=\"_ _1\"></span>edge item are classif<span class=\"_ _1\"></span>ied as othe<span class=\"_ _1\"></span>r receivable or othe<span class=\"_ _1\"></span>r shor<span class=\"_ _1\"></span>t<span class=\"_ _4\"></span>-<span class=\"_ _4\"></span>term liabilitie<span class=\"_ _1\"></span>s. In those ins<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>ces where the h<span class=\"_ _1\"></span>edg<span class=\"_ _1\"></span>e do not fu<span class=\"_ _1\"></span>lfill the criteria for hedg<span class=\"_ _1\"></span>e accounting, the d<span class=\"_ _1\"></span>erivative is carried at fair value th<span class=\"_ _1\"></span>rough profit an<span class=\"_ _1\"></span>d loss<span class=\"_ _1\"></span>. For fin<span class=\"_ _1\"></span>ancial instru<span class=\"_ _1\"></span>ment initial acq<span class=\"_ _1\"></span>uired for a he<span class=\"_ _1\"></span>dge pur<span class=\"_ _1\"></span>pose, the fair val<span class=\"_ _1\"></span>ue adju<span class=\"_ _1\"></span>stme<span class=\"_ _1\"></span>nt increase o<span class=\"_ _1\"></span>r decrea<span class=\"_ _1\"></span>se the oper<span class=\"_ _1\"></span>ational profit.  T<span class=\"_ _1\"></span>his app<span class=\"_ _1\"></span>lies to derivatives where the under<span class=\"_ _4\"></span>lying<span class=\"_ _4\"></span> deliv<span class=\"_ _4\"></span>ery cont<span class=\"_ _4\"></span>ract has been canc<span class=\"_ _4\"></span>elled. Deri<span class=\"_ _1\"></span>vatives at fair va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e thro<span class=\"_ _1\"></span>ugh p<span class=\"_ _1\"></span>rofit a<span class=\"_ _1\"></span>nd l<span class=\"_ _1\"></span>ossDerivatives that are not design<span class=\"_ _1\"></span>ated as hed<span class=\"_ _1\"></span>ging instrumen<span class=\"_ _4\"></span>ts are rec<span class=\"_ _4\"></span>ogni<span class=\"_ _4\"></span>zed a<span class=\"_ _4\"></span>t fair<span class=\"_ _4\"></span> value as fi<span class=\"_ _4\"></span>nancial expenses<span class=\"_ _4\"></span> and financial<span class=\"_ _4\"></span> income.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-35-6": {
   "value": "2<span class=\"_ _1\"></span>.9 DERIV<span class=\"_ _4\"></span>A<span class=\"_ _4\"></span>TIVE<span class=\"_ _4\"></span> FINANCIAL IN<span class=\"_ _1\"></span>STRUM<span class=\"_ _1\"></span>ENTS AND HED<span class=\"_ _1\"></span>GE A<span class=\"_ _4\"></span>CC<span class=\"_ _4\"></span>OUNTINGThe group i<span class=\"_ _1\"></span>s exposed to fluc<span class=\"_ _1\"></span>tuations in fo<span class=\"_ _1\"></span>reign exchange rate which may affec<span class=\"_ _1\"></span>t the o<span class=\"_ _1\"></span>perating result<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. The group u<span class=\"_ _1\"></span>tiliz<span class=\"_ _4\"></span>es he<span class=\"_ _1\"></span>dging of contrac<span class=\"_ _1\"></span>tual incom<span class=\"_ _1\"></span>e and cost in a foreign curren<span class=\"_ _1\"></span>cy<span class=\"_ _4\"></span>. F<span class=\"_ _4\"></span>air value hedgingThe group u<span class=\"_ _1\"></span>ses f<span class=\"_ _1\"></span>inan<span class=\"_ _1\"></span>cial derivatives to hedge foreign currenc<span class=\"_ _1\"></span>y risk<span class=\"_ _1\"></span>.  Der<span class=\"_ _1\"></span>ivativ<span class=\"_ _4\"></span>es are recog<span class=\"_ _1\"></span>nized initially at fair valu<span class=\"_ _1\"></span>e and a<span class=\"_ _1\"></span>re subsequ<span class=\"_ _1\"></span>ently re-me<span class=\"_ _1\"></span>asured at fa<span class=\"_ _1\"></span>ir value.<span class=\"_ _4\"></span> Attri<span class=\"_ _4\"></span>butable t<span class=\"_ _4\"></span>ransaction c<span class=\"_ _4\"></span>osts are r<span class=\"_ _4\"></span>ecogni<span class=\"_ _4\"></span>z<span class=\"_ _4\"></span>ed in the profit or los<span class=\"_ _1\"></span>s as they incur<span class=\"_ _4\"></span>. The entit<span class=\"_ _1\"></span>y applie<span class=\"_ _1\"></span>s hed<span class=\"_ _1\"></span>ge accounting to hedgin<span class=\"_ _1\"></span>g relationships that me<span class=\"_ _1\"></span>ets the q<span class=\"_ _1\"></span>ualif<span class=\"_ _1\"></span>ying criteria<span class=\"_ _1\"></span>. The group only u<span class=\"_ _1\"></span>ses for<span class=\"_ _1\"></span>ward curre<span class=\"_ _1\"></span>ncy contrac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s for fair valu<span class=\"_ _1\"></span>e hed<span class=\"_ _1\"></span>ging of the foreign curren<span class=\"_ _1\"></span>cy risk in unrecognized fir<span class=\"_ _1\"></span>m commitment<span class=\"_ _1\"></span>s. T<span class=\"_ _1\"></span>he group m<span class=\"_ _1\"></span>akes an as<span class=\"_ _1\"></span>ses<span class=\"_ _1\"></span>sment, b<span class=\"_ _1\"></span>oth at the inception of the hedg<span class=\"_ _1\"></span>e relationship as well as on a<span class=\"_ _1\"></span>n ongoi<span class=\"_ _1\"></span>ng basis<span class=\"_ _1\"></span>, of whether the h<span class=\"_ _1\"></span>edgin<span class=\"_ _1\"></span>g instr<span class=\"_ _1\"></span>ument<span class=\"_ _1\"></span>s are expe<span class=\"_ _1\"></span>cted to be highly ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tive in off<span class=\"_ _1\"></span>setting the ch<span class=\"_ _1\"></span>ange<span class=\"_ _1\"></span>s in the fa<span class=\"_ _1\"></span>ir value of the resp<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>tive hedge<span class=\"_ _1\"></span>d items attributa<span class=\"_ _1\"></span>ble to the hed<span class=\"_ _1\"></span>ged ris<span class=\"_ _1\"></span>k. Chan<span class=\"_ _1\"></span>ges to fair val<span class=\"_ _1\"></span>ue of the hed<span class=\"_ _1\"></span>ging ins<span class=\"_ _1\"></span>trume<span class=\"_ _1\"></span>nt are recognized in profit and los<span class=\"_ _1\"></span>s as a fin<span class=\"_ _1\"></span>ance cost or income alo<span class=\"_ _1\"></span>ng with the chang<span class=\"_ _1\"></span>e in fair val<span class=\"_ _1\"></span>ue as<span class=\"_ _1\"></span>sociated with the correspon<span class=\"_ _1\"></span>ding he<span class=\"_ _1\"></span>dged a<span class=\"_ _1\"></span>sset or lia<span class=\"_ _1\"></span>bility<span class=\"_ _4\"></span>.  The accumulated cha<span class=\"_ _1\"></span>nge in f<span class=\"_ _1\"></span>air value of the h<span class=\"_ _1\"></span>edge item are classif<span class=\"_ _1\"></span>ied as othe<span class=\"_ _1\"></span>r receivable or othe<span class=\"_ _1\"></span>r shor<span class=\"_ _1\"></span>t<span class=\"_ _4\"></span>-<span class=\"_ _4\"></span>term liabilitie<span class=\"_ _1\"></span>s. In those ins<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>ces where the h<span class=\"_ _1\"></span>edg<span class=\"_ _1\"></span>e do not fu<span class=\"_ _1\"></span>lfill the criteria for hedg<span class=\"_ _1\"></span>e accounting, the d<span class=\"_ _1\"></span>erivative is carried at fair value th<span class=\"_ _1\"></span>rough profit an<span class=\"_ _1\"></span>d loss<span class=\"_ _1\"></span>. For fin<span class=\"_ _1\"></span>ancial instru<span class=\"_ _1\"></span>ment initial acq<span class=\"_ _1\"></span>uired for a he<span class=\"_ _1\"></span>dge pur<span class=\"_ _1\"></span>pose, the fair val<span class=\"_ _1\"></span>ue adju<span class=\"_ _1\"></span>stme<span class=\"_ _1\"></span>nt increase o<span class=\"_ _1\"></span>r decrea<span class=\"_ _1\"></span>se the oper<span class=\"_ _1\"></span>ational profit.  T<span class=\"_ _1\"></span>his app<span class=\"_ _1\"></span>lies to derivatives where the under<span class=\"_ _4\"></span>lying<span class=\"_ _4\"></span> deliv<span class=\"_ _4\"></span>ery cont<span class=\"_ _4\"></span>ract has been canc<span class=\"_ _4\"></span>elled. Deri<span class=\"_ _1\"></span>vatives at fair va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e thro<span class=\"_ _1\"></span>ugh p<span class=\"_ _1\"></span>rofit a<span class=\"_ _1\"></span>nd l<span class=\"_ _1\"></span>ossDerivatives that are not design<span class=\"_ _1\"></span>ated as hed<span class=\"_ _1\"></span>ging instrumen<span class=\"_ _4\"></span>ts are rec<span class=\"_ _4\"></span>ogni<span class=\"_ _4\"></span>zed a<span class=\"_ _4\"></span>t fair<span class=\"_ _4\"></span> value as fi<span class=\"_ _4\"></span>nancial expenses<span class=\"_ _4\"></span> and financial<span class=\"_ _4\"></span> income.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-36-3": {
   "value": "2.10 L<span class=\"_ _4\"></span>EASE<span class=\"_ _1\"></span>SIFRS 1<span class=\"_ _1\"></span>6 set<span class=\"_ _1\"></span>s out the prin<span class=\"_ _1\"></span>ciple<span class=\"_ _1\"></span>s for the recognition<span class=\"_ _1\"></span>, measuremen<span class=\"_ _4\"></span>t, presen<span class=\"_ _4\"></span>tati<span class=\"_ _4\"></span>on and disc<span class=\"_ _4\"></span>losur<span class=\"_ _4\"></span>e of<span class=\"_ _4\"></span> leases. At the commencem<span class=\"_ _1\"></span>ent date of a lease, a le<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>ee will have t<span class=\"_ _4\"></span>o recognize a liability bas<span class=\"_ _1\"></span>ed on f<span class=\"_ _1\"></span>uture leas<span class=\"_ _1\"></span>e payment<span class=\"_ _1\"></span>s and a<span class=\"_ _1\"></span>n asset rep<span class=\"_ _1\"></span>resenting the r<span class=\"_ _1\"></span>ight to use the underlying<span class=\"_ _4\"></span> asset during the lease t<span class=\"_ _4\"></span>erm (\u201cRight<span class=\"_ _5\"></span>-of<span class=\"_ _4\"></span>-use as<span class=\"_ _1\"></span>sets<span class=\"_ _1\"></span>\u201d). Furthe<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>, the les<span class=\"_ _1\"></span>see will be req<span class=\"_ _1\"></span>uired to separately recognize the interest expen<span class=\"_ _1\"></span>se on the lease li<span class=\"_ _4\"></span>abili<span class=\"_ _4\"></span>ty and the depr<span class=\"_ _4\"></span>ecati<span class=\"_ _4\"></span>on ex<span class=\"_ _4\"></span>pense of t<span class=\"_ _4\"></span>he right<span class=\"_ _5\"></span>-of<span class=\"_ _4\"></span>-use asset. For 2022<span class=\"_ _1\"></span>, the increm<span class=\"_ _1\"></span>ental bo<span class=\"_ _1\"></span>rrowing rat<span class=\"_ _4\"></span>e is as<span class=\"_ _1\"></span>ses<span class=\"_ _1\"></span>sed to be 6,<span class=\"_ _1\"></span>26% which i<span class=\"_ _1\"></span>s used in th<span class=\"_ _1\"></span>e calcul<span class=\"_ _1\"></span>ation of right<span class=\"_ _5\"></span>-of<span class=\"_ _4\"></span>-use as<span class=\"_ _1\"></span>sets a<span class=\"_ _1\"></span>nd the corresp<span class=\"_ _1\"></span>onding l<span class=\"_ _1\"></span>ease lia<span class=\"_ _1\"></span>bility<span class=\"_ _4\"></span>. Nekkar has app<span class=\"_ _4\"></span>lied t<span class=\"_ _4\"></span>he foll<span class=\"_ _4\"></span>ow<span class=\"_ _4\"></span>ing practical<span class=\"_ _4\"></span> expedi<span class=\"_ _4\"></span>ents to leases p<span class=\"_ _1\"></span>reviously classif<span class=\"_ _1\"></span>ied as o<span class=\"_ _1\"></span>perating le<span class=\"_ _1\"></span>ases at the date of initial application of IFR<span class=\"_ _1\"></span>S 16:\u2022 <span class=\"_ _44\"> </span>Exemption for sho<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>t<span class=\"_ _5\"></span>-term lea<span class=\"_ _1\"></span>ses (<span class=\"_ _4\"></span>define<span class=\"_ _1\"></span>d as 12 months or l<span class=\"_ _1\"></span>ess<span class=\"_ _4\"></span>)\u2022 <span class=\"_ _44\"> </span>Exemption for le<span class=\"_ _1\"></span>ase<span class=\"_ _1\"></span>s of low value asset<span class=\"_ _1\"></span>s",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-37-4": {
   "value": "2<span class=\"_ _1\"></span>.13 FINANCIAL LIAB<span class=\"_ _1\"></span>ILITIE<span class=\"_ _1\"></span>SThe group cla<span class=\"_ _1\"></span>ssifi<span class=\"_ _1\"></span>es fin<span class=\"_ _1\"></span>ancial liab<span class=\"_ _1\"></span>ilities at initial recognition into the following: non-d<span class=\"_ _1\"></span>erivative financia<span class=\"_ _4\"></span>l liabi<span class=\"_ _4\"></span>lit<span class=\"_ _4\"></span>ies, loans and borr<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>wings, pa<span class=\"_ _4\"></span>yables, fina<span class=\"_ _1\"></span>ncial liabilities at fa<span class=\"_ _1\"></span>ir value throug<span class=\"_ _1\"></span>h profit or loss and deriv<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>ives<span class=\"_ _4\"></span> designat<span class=\"_ _4\"></span>ed as hedg<span class=\"_ _4\"></span>ing inst<span class=\"_ _4\"></span>ruments.Non<span class=\"_ _1\"></span>-de<span class=\"_ _1\"></span>rivative financial<span class=\"_ _1\"></span> liabilities a<span class=\"_ _1\"></span>re initially recognized at fair value p<span class=\"_ _1\"></span>lus direc<span class=\"_ _1\"></span>tly attribut<span class=\"_ _1\"></span>able trans<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>tion costs<span class=\"_ _1\"></span>. Af<span class=\"_ _1\"></span>ter initial recognition<span class=\"_ _1\"></span>, liabilities are mea<span class=\"_ _1\"></span>sured at amo<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>tiz<span class=\"_ _4\"></span>ed cost<span class=\"_ _1\"></span>s using the ef<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>ctive int<span class=\"_ _4\"></span>erest me<span class=\"_ _4\"></span>thod. Loans are cla<span class=\"_ _1\"></span>ssifie<span class=\"_ _1\"></span>d as curre<span class=\"_ _1\"></span>nt liabilities unle<span class=\"_ _1\"></span>ss the<span class=\"_ _1\"></span>re is an uncon<span class=\"_ _1\"></span>ditional right to postpo<span class=\"_ _1\"></span>ne payme<span class=\"_ _1\"></span>nt of the debt by more than 12 m<span class=\"_ _1\"></span>onths from the d<span class=\"_ _1\"></span>ate of the bala<span class=\"_ _1\"></span>nce sheet<span class=\"_ _1\"></span>. The following year<span class=\"_ _1\"></span>\u2019s pa<span class=\"_ _4\"></span>yment is classi<span class=\"_ _4\"></span>fied as short<span class=\"_ _5\"></span>-t<span class=\"_ _4\"></span>erm debt.The group d<span class=\"_ _1\"></span>erecognizes a fin<span class=\"_ _1\"></span>ancial lia<span class=\"_ _1\"></span>bility whe<span class=\"_ _1\"></span>n the contractua<span class=\"_ _1\"></span>l obligations a<span class=\"_ _1\"></span>re satisfie<span class=\"_ _1\"></span>d or ca<span class=\"_ _1\"></span>ncelled<span class=\"_ _1\"></span>.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-38-3": {
   "value": "2.11 INVENT<span class=\"_ _4\"></span>ORIESInvent<span class=\"_ _4\"></span>ories a<span class=\"_ _1\"></span>re valued at th<span class=\"_ _1\"></span>e low<span class=\"_ _4\"></span>er of cost an<span class=\"_ _1\"></span>d net realizable val<span class=\"_ _1\"></span>ue. Th<span class=\"_ _1\"></span>e cost is cal<span class=\"_ _1\"></span>culated by means of the firs<span class=\"_ _1\"></span>t<span class=\"_ _4\"></span>-in, first<span class=\"_ _4\"></span>-out prin<span class=\"_ _1\"></span>ciple (FIFO<span class=\"_ _4\"></span>). For finishe<span class=\"_ _1\"></span>d good<span class=\"_ _1\"></span>s and work in prog<span class=\"_ _1\"></span>ress (for projec<span class=\"_ _1\"></span>t in which rev<span class=\"_ _4\"></span>enu<span class=\"_ _1\"></span>e recognition is \u201cpoint<span class=\"_ _4\"></span>-in-time\u201d), the cost cons<span class=\"_ _4\"></span>ists of pr<span class=\"_ _4\"></span>oduct design e<span class=\"_ _4\"></span>xpenses, consu<span class=\"_ _4\"></span>mpti<span class=\"_ _4\"></span>on of materials, direc<span class=\"_ _1\"></span>t la<span class=\"_ _1\"></span>bor cost<span class=\"_ _1\"></span>s, othe<span class=\"_ _1\"></span>r direc<span class=\"_ _1\"></span>t costs<span class=\"_ _1\"></span>, and in<span class=\"_ _1\"></span>direc<span class=\"_ _1\"></span>t produc<span class=\"_ _1\"></span>tion cost<span class=\"_ _1\"></span>s (ba<span class=\"_ _1\"></span>sed on a n<span class=\"_ _1\"></span>ormal cap<span class=\"_ _1\"></span>acity l<span class=\"_ _1\"></span>ev<span class=\"_ _4\"></span>el). Net realizab<span class=\"_ _1\"></span>le value is th<span class=\"_ _1\"></span>e estimated selling price in the o<span class=\"_ _1\"></span>rdinar<span class=\"_ _1\"></span>y cours<span class=\"_ _1\"></span>e of busine<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>, les<span class=\"_ _1\"></span>s the es<span class=\"_ _1\"></span>timated cost of completion and e<span class=\"_ _1\"></span>stimated cost<span class=\"_ _1\"></span>s neces<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y to make the sale.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-39-3": {
   "value": "2<span class=\"_ _1\"></span>.12 CA<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>H AN<span class=\"_ _1\"></span>D C<span class=\"_ _1\"></span>AS<span class=\"_ _1\"></span>H EQ<span class=\"_ _1\"></span>UI<span class=\"_ _1\"></span>V<span class=\"_ _4\"></span>ALE<span class=\"_ _1\"></span>NTSCash and cash equi<span class=\"_ _4\"></span>valen<span class=\"_ _4\"></span>ts consist<span class=\"_ _4\"></span> of bank depo<span class=\"_ _4\"></span>sits. Withdrawals from the b<span class=\"_ _1\"></span>ank overdraf<span class=\"_ _1\"></span>t constitute par<span class=\"_ _1\"></span>t of current liabilities<span class=\"_ _1\"></span>. Dep<span class=\"_ _1\"></span>osits a<span class=\"_ _1\"></span>nd overdraft<span class=\"_ _1\"></span>s are prese<span class=\"_ _1\"></span>nted net if the ban<span class=\"_ _1\"></span>k has a le<span class=\"_ _1\"></span>gal/<span class=\"_ _4\"></span>contractual rig<span class=\"_ _1\"></span>ht to off<span class=\"_ _1\"></span>set the dep<span class=\"_ _1\"></span>osits an<span class=\"_ _1\"></span>d liabilities<span class=\"_ _1\"></span>.The gr<span class=\"_ _4\"></span>oup has a cas<span class=\"_ _4\"></span>h pool arrangemen<span class=\"_ _4\"></span>t where<span class=\"_ _4\"></span> Nekkar is<span class=\"_ _4\"></span> the primary agr<span class=\"_ _4\"></span>eement holder<span class=\"_ _5\"></span>. Cash posi<span class=\"_ _4\"></span>tions o<span class=\"_ _4\"></span>n bank acc<span class=\"_ _4\"></span>ounts w<span class=\"_ _4\"></span>ith d<span class=\"_ _4\"></span>ifferent<span class=\"_ _4\"></span> currenc<span class=\"_ _4\"></span>ies are prese<span class=\"_ _1\"></span>nted net in the consolid<span class=\"_ _1\"></span>ated financia<span class=\"_ _1\"></span>l stat<span class=\"_ _4\"></span>ement. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-40-3": {
   "value": "2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>4<span class=\"_ _1\"></span> TA<span class=\"_ _8\"></span>X<span class=\"_ _2\"></span>E<span class=\"_ _2\"></span>ST<span class=\"_ _5\"></span>ax in th<span class=\"_ _1\"></span>e profit and los<span class=\"_ _1\"></span>s account<span class=\"_ _1\"></span>s comprise b<span class=\"_ _1\"></span>oth tax payable for th<span class=\"_ _1\"></span>e perio<span class=\"_ _1\"></span>d and cha<span class=\"_ _1\"></span>nge in d<span class=\"_ _1\"></span>eferred tax<span class=\"_ _1\"></span>. T<span class=\"_ _5\"></span>ax p<span class=\"_ _1\"></span>ayable for the pe<span class=\"_ _1\"></span>riod an<span class=\"_ _1\"></span>d deferred t<span class=\"_ _1\"></span>ax are recognized in profit or loss<span class=\"_ _1\"></span>, with the except<span class=\"_ _4\"></span>ion of tax on items related to busine<span class=\"_ _1\"></span>ss combin<span class=\"_ _1\"></span>ations or taxes recognized direc<span class=\"_ _1\"></span>tly in equit<span class=\"_ _1\"></span>y or compreh<span class=\"_ _1\"></span>ensive in<span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>.Deferr<span class=\"_ _4\"></span>ed tax asse<span class=\"_ _4\"></span>ts and deferr<span class=\"_ _4\"></span>ed tax l<span class=\"_ _4\"></span>iabil<span class=\"_ _4\"></span>ities<span class=\"_ _4\"></span> are off<span class=\"_ _1\"></span>set if a leg<span class=\"_ _1\"></span>ally enforceable right exis<span class=\"_ _1\"></span>ts to set off c<span class=\"_ _1\"></span>urrent tax a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s again<span class=\"_ _1\"></span>st cur<span class=\"_ _1\"></span>rent income ta<span class=\"_ _1\"></span>x liabilities an<span class=\"_ _1\"></span>d the deferred t<span class=\"_ _1\"></span>axes relate t<span class=\"_ _4\"></span>o the s<span class=\"_ _1\"></span>ame taxable<span class=\"_ _4\"></span> enti<span class=\"_ _4\"></span>ty and the same<span class=\"_ _4\"></span> taxat<span class=\"_ _4\"></span>ion aut<span class=\"_ _4\"></span>hority<span class=\"_ _5\"></span>. Deferred t<span class=\"_ _1\"></span>ax as<span class=\"_ _1\"></span>sets a<span class=\"_ _1\"></span>re recognized when it is convincing evidence that the company will have a suf<span class=\"_ _1\"></span>ficient p<span class=\"_ _1\"></span>rofit for tax pur<span class=\"_ _1\"></span>poses in s<span class=\"_ _1\"></span>ubseq<span class=\"_ _1\"></span>uent perio<span class=\"_ _1\"></span>ds to utiliz<span class=\"_ _4\"></span>e the tax as<span class=\"_ _1\"></span>set. T<span class=\"_ _1\"></span>he group in<span class=\"_ _1\"></span>clude<span class=\"_ _1\"></span>s the pos<span class=\"_ _1\"></span>sibility of tax pla<span class=\"_ _1\"></span>nning th<span class=\"_ _1\"></span>rough group contribution as pa<span class=\"_ _1\"></span>rt of the a<span class=\"_ _1\"></span>sse<span class=\"_ _1\"></span>ssm<span class=\"_ _1\"></span>ent of convincing ev<span class=\"_ _4\"></span>idence.<span class=\"_ _4\"></span> The group<span class=\"_ _4\"></span> only r<span class=\"_ _4\"></span>ecogni<span class=\"_ _4\"></span>zed<span class=\"_ _4\"></span> deferr<span class=\"_ _4\"></span>ed tax ass<span class=\"_ _1\"></span>ets which c<span class=\"_ _1\"></span>an be utilized in five years as the subsequen<span class=\"_ _4\"></span>t period i<span class=\"_ _4\"></span>s cons<span class=\"_ _4\"></span>idered t<span class=\"_ _4\"></span>oo unc<span class=\"_ _4\"></span>ertain. For the peri<span class=\"_ _1\"></span>od going for<span class=\"_ _1\"></span>ward<span class=\"_ _1\"></span>, the dispos<span class=\"_ _1\"></span>al of forme<span class=\"_ _1\"></span>r loss-makin<span class=\"_ _1\"></span>g entities in the Nor<span class=\"_ _1\"></span>wegia<span class=\"_ _1\"></span>n tax group is th<span class=\"_ _1\"></span>e main driver for ad<span class=\"_ _1\"></span>ditional utilization of the deferred tax as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s going for<span class=\"_ _1\"></span>ward. Deferred t<span class=\"_ _1\"></span>ax as<span class=\"_ _1\"></span>set or liabilit<span class=\"_ _1\"></span>y is mea<span class=\"_ _1\"></span>sured using t<span class=\"_ _1\"></span>ax rates and ta<span class=\"_ _1\"></span>x laws enac<span class=\"_ _1\"></span>ted or subs<span class=\"_ _1\"></span>tantially ena<span class=\"_ _1\"></span>cted on the ba<span class=\"_ _1\"></span>lance she<span class=\"_ _1\"></span>et date, and which pre<span class=\"_ _1\"></span>sumably may be utiliz<span class=\"_ _4\"></span>ed whe<span class=\"_ _1\"></span>n the deferre<span class=\"_ _1\"></span>d tax adva<span class=\"_ _1\"></span>ntage is realized or when the d<span class=\"_ _1\"></span>eferred tax i<span class=\"_ _1\"></span>s settled<span class=\"_ _1\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-40-4": {
   "value": "2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>4<span class=\"_ _1\"></span> TA<span class=\"_ _8\"></span>X<span class=\"_ _2\"></span>E<span class=\"_ _2\"></span>ST<span class=\"_ _5\"></span>ax in th<span class=\"_ _1\"></span>e profit and los<span class=\"_ _1\"></span>s account<span class=\"_ _1\"></span>s comprise b<span class=\"_ _1\"></span>oth tax payable for th<span class=\"_ _1\"></span>e perio<span class=\"_ _1\"></span>d and cha<span class=\"_ _1\"></span>nge in d<span class=\"_ _1\"></span>eferred tax<span class=\"_ _1\"></span>. T<span class=\"_ _5\"></span>ax p<span class=\"_ _1\"></span>ayable for the pe<span class=\"_ _1\"></span>riod an<span class=\"_ _1\"></span>d deferred t<span class=\"_ _1\"></span>ax are recognized in profit or loss<span class=\"_ _1\"></span>, with the except<span class=\"_ _4\"></span>ion of tax on items related to busine<span class=\"_ _1\"></span>ss combin<span class=\"_ _1\"></span>ations or taxes recognized direc<span class=\"_ _1\"></span>tly in equit<span class=\"_ _1\"></span>y or compreh<span class=\"_ _1\"></span>ensive in<span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>.Deferr<span class=\"_ _4\"></span>ed tax asse<span class=\"_ _4\"></span>ts and deferr<span class=\"_ _4\"></span>ed tax l<span class=\"_ _4\"></span>iabil<span class=\"_ _4\"></span>ities<span class=\"_ _4\"></span> are off<span class=\"_ _1\"></span>set if a leg<span class=\"_ _1\"></span>ally enforceable right exis<span class=\"_ _1\"></span>ts to set off c<span class=\"_ _1\"></span>urrent tax a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s again<span class=\"_ _1\"></span>st cur<span class=\"_ _1\"></span>rent income ta<span class=\"_ _1\"></span>x liabilities an<span class=\"_ _1\"></span>d the deferred t<span class=\"_ _1\"></span>axes relate t<span class=\"_ _4\"></span>o the s<span class=\"_ _1\"></span>ame taxable<span class=\"_ _4\"></span> enti<span class=\"_ _4\"></span>ty and the same<span class=\"_ _4\"></span> taxat<span class=\"_ _4\"></span>ion aut<span class=\"_ _4\"></span>hority<span class=\"_ _5\"></span>. Deferred t<span class=\"_ _1\"></span>ax as<span class=\"_ _1\"></span>sets a<span class=\"_ _1\"></span>re recognized when it is convincing evidence that the company will have a suf<span class=\"_ _1\"></span>ficient p<span class=\"_ _1\"></span>rofit for tax pur<span class=\"_ _1\"></span>poses in s<span class=\"_ _1\"></span>ubseq<span class=\"_ _1\"></span>uent perio<span class=\"_ _1\"></span>ds to utiliz<span class=\"_ _4\"></span>e the tax as<span class=\"_ _1\"></span>set. T<span class=\"_ _1\"></span>he group in<span class=\"_ _1\"></span>clude<span class=\"_ _1\"></span>s the pos<span class=\"_ _1\"></span>sibility of tax pla<span class=\"_ _1\"></span>nning th<span class=\"_ _1\"></span>rough group contribution as pa<span class=\"_ _1\"></span>rt of the a<span class=\"_ _1\"></span>sse<span class=\"_ _1\"></span>ssm<span class=\"_ _1\"></span>ent of convincing ev<span class=\"_ _4\"></span>idence.<span class=\"_ _4\"></span> The group<span class=\"_ _4\"></span> only r<span class=\"_ _4\"></span>ecogni<span class=\"_ _4\"></span>zed<span class=\"_ _4\"></span> deferr<span class=\"_ _4\"></span>ed tax ass<span class=\"_ _1\"></span>ets which c<span class=\"_ _1\"></span>an be utilized in five years as the subsequen<span class=\"_ _4\"></span>t period i<span class=\"_ _4\"></span>s cons<span class=\"_ _4\"></span>idered t<span class=\"_ _4\"></span>oo unc<span class=\"_ _4\"></span>ertain. For the peri<span class=\"_ _1\"></span>od going for<span class=\"_ _1\"></span>ward<span class=\"_ _1\"></span>, the dispos<span class=\"_ _1\"></span>al of forme<span class=\"_ _1\"></span>r loss-makin<span class=\"_ _1\"></span>g entities in the Nor<span class=\"_ _1\"></span>wegia<span class=\"_ _1\"></span>n tax group is th<span class=\"_ _1\"></span>e main driver for ad<span class=\"_ _1\"></span>ditional utilization of the deferred tax as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s going for<span class=\"_ _1\"></span>ward. Deferred t<span class=\"_ _1\"></span>ax as<span class=\"_ _1\"></span>set or liabilit<span class=\"_ _1\"></span>y is mea<span class=\"_ _1\"></span>sured using t<span class=\"_ _1\"></span>ax rates and ta<span class=\"_ _1\"></span>x laws enac<span class=\"_ _1\"></span>ted or subs<span class=\"_ _1\"></span>tantially ena<span class=\"_ _1\"></span>cted on the ba<span class=\"_ _1\"></span>lance she<span class=\"_ _1\"></span>et date, and which pre<span class=\"_ _1\"></span>sumably may be utiliz<span class=\"_ _4\"></span>ed whe<span class=\"_ _1\"></span>n the deferre<span class=\"_ _1\"></span>d tax adva<span class=\"_ _1\"></span>ntage is realized or when the d<span class=\"_ _1\"></span>eferred tax i<span class=\"_ _1\"></span>s settled<span class=\"_ _1\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-40-5": {
   "value": "2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>4<span class=\"_ _1\"></span> TA<span class=\"_ _8\"></span>X<span class=\"_ _2\"></span>E<span class=\"_ _2\"></span>ST<span class=\"_ _5\"></span>ax in th<span class=\"_ _1\"></span>e profit and los<span class=\"_ _1\"></span>s account<span class=\"_ _1\"></span>s comprise b<span class=\"_ _1\"></span>oth tax payable for th<span class=\"_ _1\"></span>e perio<span class=\"_ _1\"></span>d and cha<span class=\"_ _1\"></span>nge in d<span class=\"_ _1\"></span>eferred tax<span class=\"_ _1\"></span>. T<span class=\"_ _5\"></span>ax p<span class=\"_ _1\"></span>ayable for the pe<span class=\"_ _1\"></span>riod an<span class=\"_ _1\"></span>d deferred t<span class=\"_ _1\"></span>ax are recognized in profit or loss<span class=\"_ _1\"></span>, with the except<span class=\"_ _4\"></span>ion of tax on items related to busine<span class=\"_ _1\"></span>ss combin<span class=\"_ _1\"></span>ations or taxes recognized direc<span class=\"_ _1\"></span>tly in equit<span class=\"_ _1\"></span>y or compreh<span class=\"_ _1\"></span>ensive in<span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>.Deferr<span class=\"_ _4\"></span>ed tax asse<span class=\"_ _4\"></span>ts and deferr<span class=\"_ _4\"></span>ed tax l<span class=\"_ _4\"></span>iabil<span class=\"_ _4\"></span>ities<span class=\"_ _4\"></span> are off<span class=\"_ _1\"></span>set if a leg<span class=\"_ _1\"></span>ally enforceable right exis<span class=\"_ _1\"></span>ts to set off c<span class=\"_ _1\"></span>urrent tax a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s again<span class=\"_ _1\"></span>st cur<span class=\"_ _1\"></span>rent income ta<span class=\"_ _1\"></span>x liabilities an<span class=\"_ _1\"></span>d the deferred t<span class=\"_ _1\"></span>axes relate t<span class=\"_ _4\"></span>o the s<span class=\"_ _1\"></span>ame taxable<span class=\"_ _4\"></span> enti<span class=\"_ _4\"></span>ty and the same<span class=\"_ _4\"></span> taxat<span class=\"_ _4\"></span>ion aut<span class=\"_ _4\"></span>hority<span class=\"_ _5\"></span>. Deferred t<span class=\"_ _1\"></span>ax as<span class=\"_ _1\"></span>sets a<span class=\"_ _1\"></span>re recognized when it is convincing evidence that the company will have a suf<span class=\"_ _1\"></span>ficient p<span class=\"_ _1\"></span>rofit for tax pur<span class=\"_ _1\"></span>poses in s<span class=\"_ _1\"></span>ubseq<span class=\"_ _1\"></span>uent perio<span class=\"_ _1\"></span>ds to utiliz<span class=\"_ _4\"></span>e the tax as<span class=\"_ _1\"></span>set. T<span class=\"_ _1\"></span>he group in<span class=\"_ _1\"></span>clude<span class=\"_ _1\"></span>s the pos<span class=\"_ _1\"></span>sibility of tax pla<span class=\"_ _1\"></span>nning th<span class=\"_ _1\"></span>rough group contribution as pa<span class=\"_ _1\"></span>rt of the a<span class=\"_ _1\"></span>sse<span class=\"_ _1\"></span>ssm<span class=\"_ _1\"></span>ent of convincing ev<span class=\"_ _4\"></span>idence.<span class=\"_ _4\"></span> The group<span class=\"_ _4\"></span> only r<span class=\"_ _4\"></span>ecogni<span class=\"_ _4\"></span>zed<span class=\"_ _4\"></span> deferr<span class=\"_ _4\"></span>ed tax ass<span class=\"_ _1\"></span>ets which c<span class=\"_ _1\"></span>an be utilized in five years as the subsequen<span class=\"_ _4\"></span>t period i<span class=\"_ _4\"></span>s cons<span class=\"_ _4\"></span>idered t<span class=\"_ _4\"></span>oo unc<span class=\"_ _4\"></span>ertain. For the peri<span class=\"_ _1\"></span>od going for<span class=\"_ _1\"></span>ward<span class=\"_ _1\"></span>, the dispos<span class=\"_ _1\"></span>al of forme<span class=\"_ _1\"></span>r loss-makin<span class=\"_ _1\"></span>g entities in the Nor<span class=\"_ _1\"></span>wegia<span class=\"_ _1\"></span>n tax group is th<span class=\"_ _1\"></span>e main driver for ad<span class=\"_ _1\"></span>ditional utilization of the deferred tax as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s going for<span class=\"_ _1\"></span>ward. Deferred t<span class=\"_ _1\"></span>ax as<span class=\"_ _1\"></span>set or liabilit<span class=\"_ _1\"></span>y is mea<span class=\"_ _1\"></span>sured using t<span class=\"_ _1\"></span>ax rates and ta<span class=\"_ _1\"></span>x laws enac<span class=\"_ _1\"></span>ted or subs<span class=\"_ _1\"></span>tantially ena<span class=\"_ _1\"></span>cted on the ba<span class=\"_ _1\"></span>lance she<span class=\"_ _1\"></span>et date, and which pre<span class=\"_ _1\"></span>sumably may be utiliz<span class=\"_ _4\"></span>ed whe<span class=\"_ _1\"></span>n the deferre<span class=\"_ _1\"></span>d tax adva<span class=\"_ _1\"></span>ntage is realized or when the d<span class=\"_ _1\"></span>eferred tax i<span class=\"_ _1\"></span>s settled<span class=\"_ _1\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-42-3": {
   "value": "2. Identificati<span class=\"_ _4\"></span>on of performance<span class=\"_ _4\"></span> obligat<span class=\"_ _4\"></span>ionsDue to<span class=\"_ _4\"></span> con<span class=\"_ _4\"></span>tract structur<span class=\"_ _4\"></span>e, ther<span class=\"_ _4\"></span>e are d<span class=\"_ _4\"></span>ifferences<span class=\"_ _4\"></span> within the contract<span class=\"_ _1\"></span>s with regards to identific<span class=\"_ _1\"></span>ation of per<span class=\"_ _1\"></span>forma<span class=\"_ _1\"></span>nce obligations<span class=\"_ _1\"></span>. Th<span class=\"_ _1\"></span>e revie<span class=\"_ _4\"></span>w has sh<span class=\"_ _1\"></span>own;The de<span class=\"_ _1\"></span>liveries in contrac<span class=\"_ _1\"></span>ts a<span class=\"_ _1\"></span>re re<span class=\"_ _4\"></span>viewed to identify if t<span class=\"_ _4\"></span>here ar<span class=\"_ _4\"></span>e disti<span class=\"_ _4\"></span>nct performance ob<span class=\"_ _4\"></span>liga<span class=\"_ _4\"></span>tions. Contrac<span class=\"_ _1\"></span>ts h<span class=\"_ _1\"></span>eld within continued b<span class=\"_ _1\"></span>usine<span class=\"_ _1\"></span>ss ordin<span class=\"_ _1\"></span>arily represe<span class=\"_ _1\"></span>nt one pe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>forman<span class=\"_ _1\"></span>ce obligation, ref sec<span class=\"_ _1\"></span>tion 5 below<span class=\"_ _4\"></span>. It could be a<span class=\"_ _1\"></span>rgue<span class=\"_ _1\"></span>d that there could be m<span class=\"_ _1\"></span>ore than on<span class=\"_ _1\"></span>e per<span class=\"_ _1\"></span>forma<span class=\"_ _1\"></span>nce obligations in so<span class=\"_ _1\"></span>me of the con<span class=\"_ _4\"></span>tracts, but thos<span class=\"_ _4\"></span>e pot<span class=\"_ _4\"></span>enti<span class=\"_ _4\"></span>al addit<span class=\"_ _4\"></span>ional perfor<span class=\"_ _4\"></span>mance oblig<span class=\"_ _4\"></span>ati<span class=\"_ _4\"></span>ons ident<span class=\"_ _4\"></span>ified has<span class=\"_ _4\"></span> been assessed immat<span class=\"_ _4\"></span>erial.3. T<span class=\"_ _4\"></span>ran<span class=\"_ _1\"></span>sac<span class=\"_ _1\"></span>tio<span class=\"_ _1\"></span>n priceRe<span class=\"_ _4\"></span>venue<span class=\"_ _4\"></span> from c<span class=\"_ _4\"></span>onstruction<span class=\"_ _4\"></span> cont<span class=\"_ _4\"></span>racts includes origi<span class=\"_ _4\"></span>nal c<span class=\"_ _4\"></span>ontract amoun<span class=\"_ _4\"></span>t and appr<span class=\"_ _4\"></span>ov<span class=\"_ _4\"></span>ed vari<span class=\"_ _4\"></span>ati<span class=\"_ _4\"></span>on order<span class=\"_ _1\"></span>s. For contrac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s where it is id<span class=\"_ _1\"></span>entified mu<span class=\"_ _1\"></span>ltiple performance<span class=\"_ _4\"></span> obliga<span class=\"_ _4\"></span>tions, a<span class=\"_ _4\"></span> stand-alone sel<span class=\"_ _4\"></span>ling<span class=\"_ _4\"></span> price<span class=\"_ _4\"></span> is identifie<span class=\"_ _1\"></span>d to each of the per<span class=\"_ _1\"></span>form<span class=\"_ _1\"></span>ance obligation<span class=\"_ _1\"></span>. Potential liquidated damag<span class=\"_ _1\"></span>es are recogn<span class=\"_ _1\"></span>ized as a reduc<span class=\"_ _1\"></span>tion of the tran<span class=\"_ _1\"></span>sac<span class=\"_ _1\"></span>tion price unl<span class=\"_ _1\"></span>ess it is h<span class=\"_ _1\"></span>ighly probab<span class=\"_ _1\"></span>le that they will not be incurre<span class=\"_ _1\"></span>d. Beyond this there<span class=\"_ _4\"></span> are onl<span class=\"_ _4\"></span>y imma<span class=\"_ _4\"></span>teri<span class=\"_ _4\"></span>al vari<span class=\"_ _4\"></span>able c<span class=\"_ _4\"></span>onsidera<span class=\"_ _4\"></span>tions.  4.  <span class=\"_ _ff\"></span>Allo<span class=\"_ _1\"></span>catio<span class=\"_ _1\"></span>n of tra<span class=\"_ _1\"></span>nsa<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>tion p<span class=\"_ _1\"></span>rice to per<span class=\"_ _1\"></span>fo<span class=\"_ _1\"></span>rma<span class=\"_ _1\"></span>nce obligat<span class=\"_ _4\"></span>ionBas<span class=\"_ _1\"></span>ed on the ex<span class=\"_ _1\"></span>tensive re<span class=\"_ _4\"></span>view of contract<span class=\"_ _1\"></span>s upon th<span class=\"_ _1\"></span>e imple<span class=\"_ _1\"></span>mentation of IFR<span class=\"_ _1\"></span>S 15<span class=\"_ _1\"></span>, the following has be<span class=\"_ _1\"></span>en ide<span class=\"_ _1\"></span>ntifie<span class=\"_ _1\"></span>d;Cont<span class=\"_ _4\"></span>racts represent<span class=\"_ _4\"></span> one performanc<span class=\"_ _4\"></span>e oblig<span class=\"_ _4\"></span>atio<span class=\"_ _4\"></span>n, hence a<span class=\"_ _4\"></span>llocat<span class=\"_ _4\"></span>ion o<span class=\"_ _4\"></span>f transaction<span class=\"_ _4\"></span> pric<span class=\"_ _4\"></span>e to<span class=\"_ _4\"></span> performance obliga<span class=\"_ _4\"></span>tion is<span class=\"_ _4\"></span> 1:<span class=\"_ _4\"></span>1.5.  <span class=\"_ _ff\"></span>Rev<span class=\"_ _4\"></span>en<span class=\"_ _1\"></span>ue re<span class=\"_ _1\"></span>cogni<span class=\"_ _1\"></span>tion a<span class=\"_ _1\"></span>s per<span class=\"_ _1\"></span>fo<span class=\"_ _1\"></span>rma<span class=\"_ _1\"></span>nce ob<span class=\"_ _1\"></span>liga<span class=\"_ _1\"></span>tion is sati<span class=\"_ _1\"></span>sf<span class=\"_ _1\"></span>iedRe<span class=\"_ _4\"></span>venue<span class=\"_ _4\"></span> is measur<span class=\"_ _4\"></span>ed based on t<span class=\"_ _4\"></span>he cons<span class=\"_ _4\"></span>iderat<span class=\"_ _4\"></span>ion specif<span class=\"_ _1\"></span>ied in a contrac<span class=\"_ _1\"></span>t with a custome<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>. The group recognizes rev<span class=\"_ _4\"></span>enu<span class=\"_ _1\"></span>e when it tran<span class=\"_ _1\"></span>sfer<span class=\"_ _1\"></span>s control o<span class=\"_ _4\"></span>ver a good o<span class=\"_ _1\"></span>r ser<span class=\"_ _1\"></span>vice to a customer<span class=\"_ _4\"></span>. The following tabl<span class=\"_ _1\"></span>e provides information ab<span class=\"_ _1\"></span>out the nature and timing of the s<span class=\"_ _1\"></span>atisfa<span class=\"_ _1\"></span>ction of pe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>forman<span class=\"_ _1\"></span>ce obligations in contrac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s with customer<span class=\"_ _1\"></span>s, a<span class=\"_ _1\"></span>nd the related<span class=\"_ _1\"></span> revenue<span class=\"_ _1\"></span> recog<span class=\"_ _1\"></span>nitio<span class=\"_ _1\"></span>n po<span class=\"_ _1\"></span>licie<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>.2<span class=\"_ _1\"></span>.16 R<span class=\"_ _1\"></span>EV<span class=\"_ _1\"></span>EN<span class=\"_ _1\"></span>U<span class=\"_ _1\"></span>E R<span class=\"_ _1\"></span>ECOGN<span class=\"_ _1\"></span>ITI<span class=\"_ _1\"></span>ONA five-step proce<span class=\"_ _1\"></span>ss is ap<span class=\"_ _1\"></span>plied b<span class=\"_ _1\"></span>efore re<span class=\"_ _4\"></span>venue c<span class=\"_ _1\"></span>an be recog<span class=\"_ _1\"></span>nized; 1. <span class=\"_ _100\"> </span><span class=\"ls4b ws4e\">Ide<span class=\"_ _1\"></span>ntif<span class=\"_ _1\"></span>y the<span class=\"_ _1\"></span> contrac<span class=\"_ _1\"></span>t</span>2. <span class=\"_ _101\"> </span>Identif<span class=\"_ _1\"></span>y the p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>forma<span class=\"_ _1\"></span>nce obligations in the cont<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>t3. <span class=\"_ _101\"> </span><span class=\"ls35 ws35\">Det<span class=\"_ _4\"></span>ermine t<span class=\"_ _4\"></span>he transacti<span class=\"_ _4\"></span>on pric<span class=\"_ _4\"></span>e</span>4. <span class=\"_ _6d\"> </span><span class=\"ls35 ws35\">A<span class=\"_ _4\"></span>llocat<span class=\"_ _4\"></span>e the<span class=\"_ _4\"></span> transaction pr<span class=\"_ _4\"></span>ice<span class=\"_ _4\"></span> to performanc<span class=\"_ _4\"></span>e </span>obligat<span class=\"_ _4\"></span>ions5. <span class=\"_ _101\"> </span><span class=\"ls35 ws35\">Rec<span class=\"_ _4\"></span>ogniz<span class=\"_ _4\"></span>ed r<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>enue as perform<span class=\"_ _4\"></span>ance obl<span class=\"_ _4\"></span>igat<span class=\"_ _4\"></span>ion is<span class=\"_ _4\"></span> </span>sati<span class=\"_ _1\"></span>sf<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>dDurin<span class=\"_ _1\"></span>g the applic<span class=\"_ _1\"></span>ation proces<span class=\"_ _1\"></span>s, s<span class=\"_ _1\"></span>tep 2 and 5 ha<span class=\"_ _1\"></span>s bee<span class=\"_ _1\"></span>n the mos<span class=\"_ _1\"></span>t complex due to the contrac<span class=\"_ _1\"></span>t stru<span class=\"_ _1\"></span>ctu<span class=\"_ _1\"></span>re within Nekka<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>. Below are fur<span class=\"_ _1\"></span>the<span class=\"_ _1\"></span>r details on th<span class=\"_ _1\"></span>e 5-s<span class=\"_ _1\"></span>tep mode<span class=\"_ _1\"></span>l, focusin<span class=\"_ _1\"></span>g on step 2 an<span class=\"_ _1\"></span>d 5.1. I<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ntific<span class=\"_ _1\"></span>atio<span class=\"_ _1\"></span>n of contrac<span class=\"_ _1\"></span>tThe group\u2019s re<span class=\"_ _4\"></span>venue d<span class=\"_ _1\"></span>erives from contrac<span class=\"_ _1\"></span>ts with custome<span class=\"_ _1\"></span>rs in on<span class=\"_ _1\"></span>e of the following rev<span class=\"_ _4\"></span>enue s<span class=\"_ _1\"></span>treams;a. <span class=\"_ _101\"> </span><span class=\"ls35 ws35\">Long-<span class=\"_ _4\"></span>term<span class=\"_ _4\"></span> construct<span class=\"_ _4\"></span>ion c<span class=\"_ _4\"></span>ontracts <span class=\"ls8 ws1\"> </span></span>(<span class=\"_ _5\"></span>engineer<span class=\"_ _5\"></span>-t<span class=\"_ _4\"></span>o-order<span class=\"_ _4\"></span>)b. <span class=\"_ _6d\"> </span><span class=\"ls35 ws35\">Servic<span class=\"_ _4\"></span>e con<span class=\"_ _4\"></span>tracts</span>c. <span class=\"_ _d\"> </span><span class=\"ls46 ws49\">After sales</span>All thes<span class=\"_ _1\"></span>e rev<span class=\"_ _4\"></span>enue s<span class=\"_ _1\"></span>treams a<span class=\"_ _1\"></span>re base<span class=\"_ _1\"></span>d on a contrac<span class=\"_ _1\"></span>t with the custome<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>. Nat<span class=\"_ _1\"></span>ure a<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>d timi<span class=\"_ _1\"></span>ng of s<span class=\"_ _1\"></span>ati<span class=\"_ _1\"></span>sf<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>tio<span class=\"_ _1\"></span>n T<span class=\"_ _4\"></span>ype of con<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>ctofperformance<span class=\"_ _4\"></span> obligat<span class=\"_ _4\"></span>ion<span class=\"_ _102\"> </span><span class=\"ls2d ws1\">Revenu<span class=\"_ _1\"></span>e re<span class=\"_ _1\"></span>cogn<span class=\"_ _1\"></span>itio<span class=\"_ _1\"></span>n un<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r IF<span class=\"_ _1\"></span>RS 15<span class=\"_ _1\"></span> </span>Shipy<span class=\"_ _4\"></span>ard solutionsConstruction c<span class=\"_ _4\"></span>ontracts Long ter<span class=\"_ _1\"></span>m cons<span class=\"_ _1\"></span>tru<span class=\"_ _1\"></span>ctio<span class=\"_ _1\"></span>n contra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts with Af<span class=\"_ _1\"></span>ter a tho<span class=\"_ _1\"></span>roug<span class=\"_ _1\"></span>h ana<span class=\"_ _1\"></span>lysis of th<span class=\"_ _1\"></span>e criteri<span class=\"_ _1\"></span>a for (Engineer<span class=\"_ _5\"></span>-t<span class=\"_ _4\"></span>o-order<span class=\"_ _4\"></span>)a ty<span class=\"_ _1\"></span>pica<span class=\"_ _1\"></span>l dur<span class=\"_ _1\"></span>ation of 1<span class=\"_ _1\"></span>8-<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>8 mon<span class=\"_ _1\"></span>ths fro<span class=\"_ _1\"></span>m \u201cov<span class=\"_ _4\"></span>er tim<span class=\"_ _1\"></span>e\u201d revenu<span class=\"_ _1\"></span>e recog<span class=\"_ _1\"></span>nitio<span class=\"_ _1\"></span>n the ma<span class=\"_ _1\"></span>in is<span class=\"_ _1\"></span>sue contra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s are s<span class=\"_ _1\"></span>igne<span class=\"_ _1\"></span>d, to th<span class=\"_ _1\"></span>e proje<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts a<span class=\"_ _1\"></span>re relatin<span class=\"_ _1\"></span>g to timing of revenu<span class=\"_ _1\"></span>e recog<span class=\"_ _1\"></span>nitio<span class=\"_ _1\"></span>n was close<span class=\"_ _1\"></span>d. T<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>se p<span class=\"_ _1\"></span>rojec<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s are e<span class=\"_ _1\"></span>ngin<span class=\"_ _1\"></span>ee<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>-t<span class=\"_ _4\"></span>o-<span class=\"_ _1\"></span>orde<span class=\"_ _1\"></span>r Ne<span class=\"_ _1\"></span>kkar<span class=\"_ _1\"></span>\u2019s enforce<span class=\"_ _1\"></span>abl<span class=\"_ _1\"></span>e right to paym<span class=\"_ _1\"></span>ent fo<span class=\"_ _1\"></span>r the proje<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>, whi<span class=\"_ _1\"></span>ch de<span class=\"_ _1\"></span>livers h<span class=\"_ _1\"></span>ighly c<span class=\"_ _1\"></span>us<span class=\"_ _1\"></span>tomized per<span class=\"_ _1\"></span>fo<span class=\"_ _1\"></span>rma<span class=\"_ _1\"></span>nce com<span class=\"_ _1\"></span>pleted to date in a si<span class=\"_ _1\"></span>tuation turn<span class=\"_ _1\"></span>key system<span class=\"_ _1\"></span>s for shi<span class=\"_ _1\"></span>pyards a<span class=\"_ _1\"></span>roun<span class=\"_ _1\"></span>d the with termi<span class=\"_ _1\"></span>nation by th<span class=\"_ _1\"></span>e cus<span class=\"_ _1\"></span>tome<span class=\"_ _1\"></span>r for othe<span class=\"_ _1\"></span>r world<span class=\"_ _1\"></span>. The p<span class=\"_ _1\"></span>roje<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s a<span class=\"_ _1\"></span>re high<span class=\"_ _1\"></span>ly spe<span class=\"_ _1\"></span>cialized reas<span class=\"_ _1\"></span>ons th<span class=\"_ _1\"></span>an N<span class=\"_ _1\"></span>ek<span class=\"_ _1\"></span>kar<span class=\"_ _1\"></span>\u2019s failu<span class=\"_ _1\"></span>re to per<span class=\"_ _1\"></span>for<span class=\"_ _1\"></span>m as sys<span class=\"_ _1\"></span>tems fo<span class=\"_ _1\"></span>r eac<span class=\"_ _1\"></span>h indiv<span class=\"_ _1\"></span>idu<span class=\"_ _1\"></span>al proj<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>t, with prom<span class=\"_ _1\"></span>ise<span class=\"_ _1\"></span>d (termin<span class=\"_ _1\"></span>ation by convenie<span class=\"_ _1\"></span>nce<span class=\"_ _4\"></span>). no alte<span class=\"_ _1\"></span>rnative us<span class=\"_ _1\"></span>e for the co<span class=\"_ _1\"></span>mpa<span class=\"_ _1\"></span>ny<span class=\"_ _4\"></span>, and whe<span class=\"_ _1\"></span>re eac<span class=\"_ _1\"></span>h proje<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>t is consi<span class=\"_ _1\"></span>dere<span class=\"_ _1\"></span>d to be on<span class=\"_ _1\"></span>e Ne<span class=\"_ _1\"></span>kkar h<span class=\"_ _1\"></span>as a<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>sed th<span class=\"_ _1\"></span>e righ<span class=\"_ _1\"></span>t to paymen<span class=\"_ _1\"></span>t to performance obli<span class=\"_ _4\"></span>gation.date from a l<span class=\"_ _1\"></span>ega<span class=\"_ _1\"></span>l poi<span class=\"_ _1\"></span>nt of view. The resu<span class=\"_ _1\"></span>lt of the contr<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>t review is that th<span class=\"_ _1\"></span>e releva<span class=\"_ _1\"></span>nt contra<span class=\"_ _1\"></span>ct For the p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>fo<span class=\"_ _1\"></span>rma<span class=\"_ _1\"></span>nce ob<span class=\"_ _1\"></span>ligatio<span class=\"_ _1\"></span>ns id<span class=\"_ _1\"></span>entifi<span class=\"_ _1\"></span>ed eithe<span class=\"_ _1\"></span>r incl<span class=\"_ _1\"></span>ud<span class=\"_ _1\"></span>es a ter<span class=\"_ _1\"></span>minatio<span class=\"_ _1\"></span>n by convenien<span class=\"_ _1\"></span>ce in the con<span class=\"_ _1\"></span>trac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s, i<span class=\"_ _1\"></span>t is as<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>sse<span class=\"_ _1\"></span>d that con<span class=\"_ _1\"></span>trol clau<span class=\"_ _1\"></span>se that i<span class=\"_ _1\"></span>s in favor of the g<span class=\"_ _1\"></span>roup, o<span class=\"_ _1\"></span>r that will be tr<span class=\"_ _1\"></span>ans<span class=\"_ _1\"></span>fer<span class=\"_ _1\"></span>red to the cu<span class=\"_ _1\"></span>stom<span class=\"_ _1\"></span>er over tim<span class=\"_ _1\"></span>e gen<span class=\"_ _1\"></span>era<span class=\"_ _1\"></span>l le<span class=\"_ _1\"></span>gal b<span class=\"_ _1\"></span>asis i<span class=\"_ _1\"></span>n the rel<span class=\"_ _1\"></span>evant jur<span class=\"_ _1\"></span>isdi<span class=\"_ _1\"></span>cti<span class=\"_ _1\"></span>on is as the i<span class=\"_ _1\"></span>tems a<span class=\"_ _1\"></span>re cons<span class=\"_ _1\"></span>truc<span class=\"_ _1\"></span>ted<span class=\"_ _1\"></span>. in favor of the g<span class=\"_ _1\"></span>roup, th<span class=\"_ _1\"></span>us N<span class=\"_ _1\"></span>ekk<span class=\"_ _1\"></span>ar have the le<span class=\"_ _1\"></span>ga<span class=\"_ _1\"></span>l right to req<span class=\"_ _1\"></span>uire p<span class=\"_ _1\"></span>ayment f<span class=\"_ _1\"></span>rom th<span class=\"_ _1\"></span>e cus<span class=\"_ _1\"></span>tome<span class=\"_ _1\"></span>r for pe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>form<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce to date. Payme<span class=\"_ _1\"></span>nt covers app<span class=\"_ _1\"></span>roximately th<span class=\"_ _1\"></span>e expe<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ted sell<span class=\"_ _1\"></span>ing pr<span class=\"_ _1\"></span>ice of the goo<span class=\"_ _1\"></span>ds a<span class=\"_ _1\"></span>nd se<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>vices tr<span class=\"_ _1\"></span>ans<span class=\"_ _1\"></span>fer<span class=\"_ _1\"></span>red to date, w<span class=\"_ _1\"></span>hich equ<span class=\"_ _1\"></span>als cos<span class=\"_ _1\"></span>t plu<span class=\"_ _1\"></span>s a rea<span class=\"_ _1\"></span>son<span class=\"_ _1\"></span>abl<span class=\"_ _1\"></span>e profit m<span class=\"_ _1\"></span>argi<span class=\"_ _1\"></span>n. Ba<span class=\"_ _1\"></span>sed o<span class=\"_ _1\"></span>n this it i<span class=\"_ _1\"></span>s the com<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ny\u2019s ass<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>sme<span class=\"_ _1\"></span>nt, that revenu<span class=\"_ _1\"></span>e recog<span class=\"_ _1\"></span>nition over tim<span class=\"_ _1\"></span>e is corre<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>t for the<span class=\"_ _1\"></span>se contra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>. I<span class=\"_ _1\"></span>n add<span class=\"_ _1\"></span>ition<span class=\"_ _1\"></span>, the<span class=\"_ _1\"></span>re is of<span class=\"_ _1\"></span>ten n<span class=\"_ _1\"></span>o altern<span class=\"_ _1\"></span>ative use<span class=\"_ _1\"></span>.Me<span class=\"_ _1\"></span>asure of p<span class=\"_ _1\"></span>rogre<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>s is ba<span class=\"_ _1\"></span>sed o<span class=\"_ _1\"></span>n cost in<span class=\"_ _1\"></span>cur<span class=\"_ _1\"></span>red relative to the total ex<span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>cte<span class=\"_ _1\"></span>d cost to satis<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>y th<span class=\"_ _1\"></span>e performance obli<span class=\"_ _4\"></span>gation.Upg<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>de contra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts  Long ter<span class=\"_ _1\"></span>m upg<span class=\"_ _1\"></span>rad<span class=\"_ _1\"></span>e contra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s with a t<span class=\"_ _1\"></span>ypi<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>l The a<span class=\"_ _1\"></span>nal<span class=\"_ _1\"></span>ysis of the c<span class=\"_ _1\"></span>riteria fo<span class=\"_ _1\"></span>r \u201cover time\u201d (Engineer<span class=\"_ _5\"></span>-t<span class=\"_ _4\"></span>o-order<span class=\"_ _4\"></span>)dur<span class=\"_ _1\"></span>ation of 12-<span class=\"_ _4\"></span>24 months f<span class=\"_ _1\"></span>rom contr<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>ts a<span class=\"_ _1\"></span>re revenue re<span class=\"_ _1\"></span>cogni<span class=\"_ _1\"></span>tion for th<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>e ty<span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>s of contra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s sign<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span>, to the proj<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s are clos<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span>. Th<span class=\"_ _1\"></span>ese is lin<span class=\"_ _1\"></span>ked to Nek<span class=\"_ _1\"></span>kar<span class=\"_ _1\"></span>\u2019s per<span class=\"_ _1\"></span>for<span class=\"_ _1\"></span>man<span class=\"_ _1\"></span>ce en<span class=\"_ _1\"></span>han<span class=\"_ _1\"></span>cing a<span class=\"_ _1\"></span>n proje<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts a<span class=\"_ _1\"></span>re eng<span class=\"_ _1\"></span>ine<span class=\"_ _1\"></span>er<span class=\"_ _4\"></span>-to-ord<span class=\"_ _1\"></span>er pro<span class=\"_ _1\"></span>jec<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s, as<span class=\"_ _1\"></span>set that th<span class=\"_ _1\"></span>e cus<span class=\"_ _1\"></span>tome<span class=\"_ _1\"></span>r controls a<span class=\"_ _1\"></span>s the a<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>et is which d<span class=\"_ _1\"></span>eliver<span class=\"_ _1\"></span>s up<span class=\"_ _1\"></span>gra<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>s of existin<span class=\"_ _1\"></span>g ship<span class=\"_ _1\"></span>lif<span class=\"_ _1\"></span>t enhanced o<span class=\"_ _4\"></span>r upgraded. sys<span class=\"_ _1\"></span>tems with h<span class=\"_ _1\"></span>ighly c<span class=\"_ _1\"></span>us<span class=\"_ _1\"></span>tomized tur<span class=\"_ _1\"></span>nkey sys<span class=\"_ _1\"></span>tems fo<span class=\"_ _1\"></span>r shipyard<span class=\"_ _1\"></span>s arou<span class=\"_ _1\"></span>nd th<span class=\"_ _1\"></span>e world<span class=\"_ _1\"></span>. The Ne<span class=\"_ _1\"></span>kkar h<span class=\"_ _1\"></span>as a<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>sed th<span class=\"_ _1\"></span>at the c<span class=\"_ _1\"></span>ustom<span class=\"_ _1\"></span>er co<span class=\"_ _1\"></span>ntrols proje<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts a<span class=\"_ _1\"></span>re high<span class=\"_ _1\"></span>ly spe<span class=\"_ _1\"></span>cial<span class=\"_ _1\"></span>ized sys<span class=\"_ _1\"></span>tems for the as<span class=\"_ _1\"></span>set th<span class=\"_ _1\"></span>roug<span class=\"_ _1\"></span>ho<span class=\"_ _1\"></span>ut the up<span class=\"_ _1\"></span>gra<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>. The a<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>et eac<span class=\"_ _1\"></span>h indi<span class=\"_ _1\"></span>vidu<span class=\"_ _1\"></span>al proj<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>t, with n<span class=\"_ _1\"></span>o alter<span class=\"_ _1\"></span>native is in op<span class=\"_ _1\"></span>erati<span class=\"_ _1\"></span>on thro<span class=\"_ _1\"></span>ugh<span class=\"_ _1\"></span>out m<span class=\"_ _1\"></span>ost of th<span class=\"_ _1\"></span>e proj<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>t use fo<span class=\"_ _1\"></span>r the com<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ny<span class=\"_ _4\"></span>, that the cu<span class=\"_ _1\"></span>stom<span class=\"_ _1\"></span>er pha<span class=\"_ _1\"></span>se an<span class=\"_ _1\"></span>d all i<span class=\"_ _1\"></span>nst<span class=\"_ _1\"></span>allati<span class=\"_ _1\"></span>on will h<span class=\"_ _1\"></span>app<span class=\"_ _1\"></span>en o<span class=\"_ _1\"></span>n controls th<span class=\"_ _1\"></span>roug<span class=\"_ _1\"></span>hou<span class=\"_ _1\"></span>t the p<span class=\"_ _1\"></span>rojec<span class=\"_ _1\"></span>t ph<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>e and cus<span class=\"_ _1\"></span>tome<span class=\"_ _1\"></span>r prem<span class=\"_ _1\"></span>ise<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. As s<span class=\"_ _1\"></span>uch th<span class=\"_ _1\"></span>e cus<span class=\"_ _1\"></span>tome<span class=\"_ _1\"></span>r have whe<span class=\"_ _1\"></span>re eac<span class=\"_ _1\"></span>h proje<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>t is consi<span class=\"_ _1\"></span>dere<span class=\"_ _1\"></span>d to be on<span class=\"_ _1\"></span>e physic<span class=\"_ _1\"></span>al control of th<span class=\"_ _1\"></span>e as<span class=\"_ _1\"></span>set in<span class=\"_ _1\"></span>clud<span class=\"_ _1\"></span>ing contro<span class=\"_ _1\"></span>l performance obli<span class=\"_ _4\"></span>gation.over fun<span class=\"_ _1\"></span>cti<span class=\"_ _1\"></span>ona<span class=\"_ _1\"></span>l and o<span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>ration<span class=\"_ _1\"></span>al s<span class=\"_ _1\"></span>truc<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span>. Lega<span class=\"_ _1\"></span>l owner<span class=\"_ _1\"></span>ship of th<span class=\"_ _1\"></span>e work p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>for<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>d is als<span class=\"_ _1\"></span>o For the p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>fo<span class=\"_ _1\"></span>rma<span class=\"_ _1\"></span>nce ob<span class=\"_ _1\"></span>ligatio<span class=\"_ _1\"></span>ns id<span class=\"_ _1\"></span>entifi<span class=\"_ _1\"></span>ed tran<span class=\"_ _1\"></span>sfe<span class=\"_ _1\"></span>rred to th<span class=\"_ _1\"></span>e cus<span class=\"_ _1\"></span>tome<span class=\"_ _1\"></span>r as th<span class=\"_ _1\"></span>e work is in the con<span class=\"_ _1\"></span>trac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s, i<span class=\"_ _1\"></span>t is as<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>sse<span class=\"_ _1\"></span>d that con<span class=\"_ _1\"></span>trol ca<span class=\"_ _1\"></span>rrie<span class=\"_ _1\"></span>d out<span class=\"_ _1\"></span>. B<span class=\"_ _1\"></span>ase<span class=\"_ _1\"></span>d on thi<span class=\"_ _1\"></span>s it is the co<span class=\"_ _1\"></span>mpa<span class=\"_ _1\"></span>ny\u2019s will be tr<span class=\"_ _1\"></span>ans<span class=\"_ _1\"></span>fer<span class=\"_ _1\"></span>red to the cu<span class=\"_ _1\"></span>stom<span class=\"_ _1\"></span>er over tim<span class=\"_ _1\"></span>e as<span class=\"_ _1\"></span>ses<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>ent, th<span class=\"_ _1\"></span>at revenue re<span class=\"_ _1\"></span>cogn<span class=\"_ _1\"></span>ition over tim<span class=\"_ _1\"></span>e as the i<span class=\"_ _1\"></span>tems a<span class=\"_ _1\"></span>re cons<span class=\"_ _1\"></span>truc<span class=\"_ _1\"></span>ted<span class=\"_ _1\"></span>. is corre<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>t for the<span class=\"_ _1\"></span>se cont<span class=\"_ _1\"></span>rac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s.Me<span class=\"_ _1\"></span>asure of p<span class=\"_ _1\"></span>rogre<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>s is ba<span class=\"_ _1\"></span>sed o<span class=\"_ _1\"></span>n cost in<span class=\"_ _1\"></span>cur<span class=\"_ _1\"></span>red relative to the total ex<span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>cte<span class=\"_ _1\"></span>d cost to satis<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>y th<span class=\"_ _1\"></span>e performance obli<span class=\"_ _4\"></span>gation.Construction c<span class=\"_ _4\"></span>ontracts Long ter<span class=\"_ _1\"></span>m cons<span class=\"_ _1\"></span>tru<span class=\"_ _1\"></span>ctio<span class=\"_ _1\"></span>n contra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts with \u201cP<span class=\"_ _1\"></span>oint<span class=\"_ _4\"></span>-in-tim<span class=\"_ _1\"></span>e\u201d revenue re<span class=\"_ _1\"></span>cogn<span class=\"_ _1\"></span>ition wh<span class=\"_ _1\"></span>ere (Engineer<span class=\"_ _5\"></span>-t<span class=\"_ _4\"></span>o-order<span class=\"_ _4\"></span>)a ty<span class=\"_ _1\"></span>pica<span class=\"_ _1\"></span>l dur<span class=\"_ _1\"></span>ation of 1<span class=\"_ _1\"></span>8-<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>8 mon<span class=\"_ _1\"></span>ths fro<span class=\"_ _1\"></span>m revenue is re<span class=\"_ _1\"></span>cogn<span class=\"_ _1\"></span>ized whe<span class=\"_ _1\"></span>n the g<span class=\"_ _1\"></span>ood<span class=\"_ _1\"></span>s are contra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s are s<span class=\"_ _1\"></span>igne<span class=\"_ _1\"></span>d, to th<span class=\"_ _1\"></span>e proje<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts a<span class=\"_ _1\"></span>re deli<span class=\"_ _1\"></span>vered an<span class=\"_ _1\"></span>d have be<span class=\"_ _1\"></span>en accepte<span class=\"_ _1\"></span>d by the close<span class=\"_ _1\"></span>d. T<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>se p<span class=\"_ _1\"></span>rojec<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s are e<span class=\"_ _1\"></span>ngin<span class=\"_ _1\"></span>ee<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>-t<span class=\"_ _4\"></span>o-cus<span class=\"_ _1\"></span>tome<span class=\"_ _1\"></span>r at thei<span class=\"_ _1\"></span>r prem<span class=\"_ _1\"></span>ise<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>.orde<span class=\"_ _1\"></span>r proje<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>, wh<span class=\"_ _1\"></span>ich de<span class=\"_ _1\"></span>livers t<span class=\"_ _1\"></span>urn<span class=\"_ _1\"></span>key sys<span class=\"_ _1\"></span>tems fo<span class=\"_ _1\"></span>r shipyard<span class=\"_ _1\"></span>s arou<span class=\"_ _1\"></span>nd th<span class=\"_ _1\"></span>e world<span class=\"_ _1\"></span>. The proje<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts a<span class=\"_ _1\"></span>re spe<span class=\"_ _1\"></span>cialized s<span class=\"_ _1\"></span>yste<span class=\"_ _1\"></span>ms for e<span class=\"_ _1\"></span>ach indi<span class=\"_ _1\"></span>vidu<span class=\"_ _1\"></span>al proj<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>t, h<span class=\"_ _1\"></span>owev<span class=\"_ _4\"></span>er th<span class=\"_ _1\"></span>ere mig<span class=\"_ _1\"></span>ht be an alte<span class=\"_ _1\"></span>rnative us<span class=\"_ _1\"></span>e for the co<span class=\"_ _1\"></span>mpa<span class=\"_ _1\"></span>ny<span class=\"_ _4\"></span>.Ser<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ice and a<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ter sa<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>s The c<span class=\"_ _4\"></span>ompany<span class=\"_ _4\"></span> deliv<span class=\"_ _4\"></span>ers servic<span class=\"_ _4\"></span>e-based Revenue f<span class=\"_ _1\"></span>rom contr<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s with cus<span class=\"_ _1\"></span>tome<span class=\"_ _1\"></span>rs fo<span class=\"_ _1\"></span>r cont<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>sbusi<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>, wh<span class=\"_ _1\"></span>ere work i<span class=\"_ _1\"></span>s don<span class=\"_ _1\"></span>e on the other s<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vice<span class=\"_ _1\"></span>s is re<span class=\"_ _1\"></span>cognized over<span class=\"_ _4\"></span>-time usin<span class=\"_ _1\"></span>g a cus<span class=\"_ _1\"></span>tome<span class=\"_ _1\"></span>rs e<span class=\"_ _1\"></span>quip<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nt. T<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>se d<span class=\"_ _1\"></span>eliveri<span class=\"_ _1\"></span>es are cost p<span class=\"_ _1\"></span>rogre<span class=\"_ _1\"></span>ss m<span class=\"_ _1\"></span>etho<span class=\"_ _1\"></span>d or is re<span class=\"_ _1\"></span>cognized over<span class=\"_ _4\"></span>-man-hour based<span class=\"_ _4\"></span> and cons<span class=\"_ _4\"></span>idered o<span class=\"_ _4\"></span>ver<span class=\"_ _5\"></span>-t<span class=\"_ _4\"></span>ime time a<span class=\"_ _1\"></span>s man<span class=\"_ _1\"></span>ho<span class=\"_ _1\"></span>urs a<span class=\"_ _1\"></span>nd m<span class=\"_ _1\"></span>aterial<span class=\"_ _1\"></span>s are de<span class=\"_ _1\"></span>livered to deli<span class=\"_ _1\"></span>verie<span class=\"_ _1\"></span>s. S<span class=\"_ _1\"></span>pare p<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s as p<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>t of th<span class=\"_ _1\"></span>e ser<span class=\"_ _1\"></span>vice the cust<span class=\"_ _4\"></span>omer<span class=\"_ _4\"></span>.deli<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>y are reco<span class=\"_ _1\"></span>gnized u<span class=\"_ _1\"></span>pon d<span class=\"_ _1\"></span>eliver<span class=\"_ _1\"></span>y. Lead time f<span class=\"_ _1\"></span>rom ord<span class=\"_ _1\"></span>er to comp<span class=\"_ _1\"></span>leted cu<span class=\"_ _1\"></span>stom<span class=\"_ _1\"></span>er Revenue f<span class=\"_ _1\"></span>rom contr<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s with cus<span class=\"_ _1\"></span>tome<span class=\"_ _1\"></span>rs fo<span class=\"_ _1\"></span>r deli<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>y is no<span class=\"_ _1\"></span>rma<span class=\"_ _1\"></span>lly le<span class=\"_ _1\"></span>ss th<span class=\"_ _1\"></span>an thre<span class=\"_ _1\"></span>e mo<span class=\"_ _1\"></span>nths<span class=\"_ _1\"></span>. af<span class=\"_ _1\"></span>ter sa<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>s, a<span class=\"_ _1\"></span>re recog<span class=\"_ _1\"></span>nized at po<span class=\"_ _1\"></span>int<span class=\"_ _4\"></span>-in-time u<span class=\"_ _1\"></span>pon deliver<span class=\"_ _1\"></span>y<span class=\"_ _4\"></span>. For af<span class=\"_ _1\"></span>ter s<span class=\"_ _1\"></span>ale<span class=\"_ _1\"></span>s contr<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s, in w<span class=\"_ _1\"></span>hich is s<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>e of comp<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>s etc, revenu<span class=\"_ _1\"></span>e are re<span class=\"_ _1\"></span>cognized upon deli<span class=\"_ _4\"></span>very<span class=\"_ _4\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-42-4": {
   "value": "2. Identificati<span class=\"_ _4\"></span>on of performance<span class=\"_ _4\"></span> obligat<span class=\"_ _4\"></span>ionsDue to<span class=\"_ _4\"></span> con<span class=\"_ _4\"></span>tract structur<span class=\"_ _4\"></span>e, ther<span class=\"_ _4\"></span>e are d<span class=\"_ _4\"></span>ifferences<span class=\"_ _4\"></span> within the contract<span class=\"_ _1\"></span>s with regards to identific<span class=\"_ _1\"></span>ation of per<span class=\"_ _1\"></span>forma<span class=\"_ _1\"></span>nce obligations<span class=\"_ _1\"></span>. Th<span class=\"_ _1\"></span>e revie<span class=\"_ _4\"></span>w has sh<span class=\"_ _1\"></span>own;The de<span class=\"_ _1\"></span>liveries in contrac<span class=\"_ _1\"></span>ts a<span class=\"_ _1\"></span>re re<span class=\"_ _4\"></span>viewed to identify if t<span class=\"_ _4\"></span>here ar<span class=\"_ _4\"></span>e disti<span class=\"_ _4\"></span>nct performance ob<span class=\"_ _4\"></span>liga<span class=\"_ _4\"></span>tions. Contrac<span class=\"_ _1\"></span>ts h<span class=\"_ _1\"></span>eld within continued b<span class=\"_ _1\"></span>usine<span class=\"_ _1\"></span>ss ordin<span class=\"_ _1\"></span>arily represe<span class=\"_ _1\"></span>nt one pe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>forman<span class=\"_ _1\"></span>ce obligation, ref sec<span class=\"_ _1\"></span>tion 5 below<span class=\"_ _4\"></span>. It could be a<span class=\"_ _1\"></span>rgue<span class=\"_ _1\"></span>d that there could be m<span class=\"_ _1\"></span>ore than on<span class=\"_ _1\"></span>e per<span class=\"_ _1\"></span>forma<span class=\"_ _1\"></span>nce obligations in so<span class=\"_ _1\"></span>me of the con<span class=\"_ _4\"></span>tracts, but thos<span class=\"_ _4\"></span>e pot<span class=\"_ _4\"></span>enti<span class=\"_ _4\"></span>al addit<span class=\"_ _4\"></span>ional perfor<span class=\"_ _4\"></span>mance oblig<span class=\"_ _4\"></span>ati<span class=\"_ _4\"></span>ons ident<span class=\"_ _4\"></span>ified has<span class=\"_ _4\"></span> been assessed immat<span class=\"_ _4\"></span>erial.3. T<span class=\"_ _4\"></span>ran<span class=\"_ _1\"></span>sac<span class=\"_ _1\"></span>tio<span class=\"_ _1\"></span>n priceRe<span class=\"_ _4\"></span>venue<span class=\"_ _4\"></span> from c<span class=\"_ _4\"></span>onstruction<span class=\"_ _4\"></span> cont<span class=\"_ _4\"></span>racts includes origi<span class=\"_ _4\"></span>nal c<span class=\"_ _4\"></span>ontract amoun<span class=\"_ _4\"></span>t and appr<span class=\"_ _4\"></span>ov<span class=\"_ _4\"></span>ed vari<span class=\"_ _4\"></span>ati<span class=\"_ _4\"></span>on order<span class=\"_ _1\"></span>s. For contrac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s where it is id<span class=\"_ _1\"></span>entified mu<span class=\"_ _1\"></span>ltiple performance<span class=\"_ _4\"></span> obliga<span class=\"_ _4\"></span>tions, a<span class=\"_ _4\"></span> stand-alone sel<span class=\"_ _4\"></span>ling<span class=\"_ _4\"></span> price<span class=\"_ _4\"></span> is identifie<span class=\"_ _1\"></span>d to each of the per<span class=\"_ _1\"></span>form<span class=\"_ _1\"></span>ance obligation<span class=\"_ _1\"></span>. Potential liquidated damag<span class=\"_ _1\"></span>es are recogn<span class=\"_ _1\"></span>ized as a reduc<span class=\"_ _1\"></span>tion of the tran<span class=\"_ _1\"></span>sac<span class=\"_ _1\"></span>tion price unl<span class=\"_ _1\"></span>ess it is h<span class=\"_ _1\"></span>ighly probab<span class=\"_ _1\"></span>le that they will not be incurre<span class=\"_ _1\"></span>d. Beyond this there<span class=\"_ _4\"></span> are onl<span class=\"_ _4\"></span>y imma<span class=\"_ _4\"></span>teri<span class=\"_ _4\"></span>al vari<span class=\"_ _4\"></span>able c<span class=\"_ _4\"></span>onsidera<span class=\"_ _4\"></span>tions.  4.  <span class=\"_ _ff\"></span>Allo<span class=\"_ _1\"></span>catio<span class=\"_ _1\"></span>n of tra<span class=\"_ _1\"></span>nsa<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>tion p<span class=\"_ _1\"></span>rice to per<span class=\"_ _1\"></span>fo<span class=\"_ _1\"></span>rma<span class=\"_ _1\"></span>nce obligat<span class=\"_ _4\"></span>ionBas<span class=\"_ _1\"></span>ed on the ex<span class=\"_ _1\"></span>tensive re<span class=\"_ _4\"></span>view of contract<span class=\"_ _1\"></span>s upon th<span class=\"_ _1\"></span>e imple<span class=\"_ _1\"></span>mentation of IFR<span class=\"_ _1\"></span>S 15<span class=\"_ _1\"></span>, the following has be<span class=\"_ _1\"></span>en ide<span class=\"_ _1\"></span>ntifie<span class=\"_ _1\"></span>d;Cont<span class=\"_ _4\"></span>racts represent<span class=\"_ _4\"></span> one performanc<span class=\"_ _4\"></span>e oblig<span class=\"_ _4\"></span>atio<span class=\"_ _4\"></span>n, hence a<span class=\"_ _4\"></span>llocat<span class=\"_ _4\"></span>ion o<span class=\"_ _4\"></span>f transaction<span class=\"_ _4\"></span> pric<span class=\"_ _4\"></span>e to<span class=\"_ _4\"></span> performance obliga<span class=\"_ _4\"></span>tion is<span class=\"_ _4\"></span> 1:<span class=\"_ _4\"></span>1.5.  <span class=\"_ _ff\"></span>Rev<span class=\"_ _4\"></span>en<span class=\"_ _1\"></span>ue re<span class=\"_ _1\"></span>cogni<span class=\"_ _1\"></span>tion a<span class=\"_ _1\"></span>s per<span class=\"_ _1\"></span>fo<span class=\"_ _1\"></span>rma<span class=\"_ _1\"></span>nce ob<span class=\"_ _1\"></span>liga<span class=\"_ _1\"></span>tion is sati<span class=\"_ _1\"></span>sf<span class=\"_ _1\"></span>iedRe<span class=\"_ _4\"></span>venue<span class=\"_ _4\"></span> is measur<span class=\"_ _4\"></span>ed based on t<span class=\"_ _4\"></span>he cons<span class=\"_ _4\"></span>iderat<span class=\"_ _4\"></span>ion specif<span class=\"_ _1\"></span>ied in a contrac<span class=\"_ _1\"></span>t with a custome<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>. The group recognizes rev<span class=\"_ _4\"></span>enu<span class=\"_ _1\"></span>e when it tran<span class=\"_ _1\"></span>sfer<span class=\"_ _1\"></span>s control o<span class=\"_ _4\"></span>ver a good o<span class=\"_ _1\"></span>r ser<span class=\"_ _1\"></span>vice to a customer<span class=\"_ _4\"></span>. The following tabl<span class=\"_ _1\"></span>e provides information ab<span class=\"_ _1\"></span>out the nature and timing of the s<span class=\"_ _1\"></span>atisfa<span class=\"_ _1\"></span>ction of pe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>forman<span class=\"_ _1\"></span>ce obligations in contrac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s with customer<span class=\"_ _1\"></span>s, a<span class=\"_ _1\"></span>nd the related<span class=\"_ _1\"></span> revenue<span class=\"_ _1\"></span> recog<span class=\"_ _1\"></span>nitio<span class=\"_ _1\"></span>n po<span class=\"_ _1\"></span>licie<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>.2<span class=\"_ _1\"></span>.16 R<span class=\"_ _1\"></span>EV<span class=\"_ _1\"></span>EN<span class=\"_ _1\"></span>U<span class=\"_ _1\"></span>E R<span class=\"_ _1\"></span>ECOGN<span class=\"_ _1\"></span>ITI<span class=\"_ _1\"></span>ONA five-step proce<span class=\"_ _1\"></span>ss is ap<span class=\"_ _1\"></span>plied b<span class=\"_ _1\"></span>efore re<span class=\"_ _4\"></span>venue c<span class=\"_ _1\"></span>an be recog<span class=\"_ _1\"></span>nized; 1. <span class=\"_ _100\"> </span><span class=\"ls4b ws4e\">Ide<span class=\"_ _1\"></span>ntif<span class=\"_ _1\"></span>y the<span class=\"_ _1\"></span> contrac<span class=\"_ _1\"></span>t</span>2. <span class=\"_ _101\"> </span>Identif<span class=\"_ _1\"></span>y the p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>forma<span class=\"_ _1\"></span>nce obligations in the cont<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>t3. <span class=\"_ _101\"> </span><span class=\"ls35 ws35\">Det<span class=\"_ _4\"></span>ermine t<span class=\"_ _4\"></span>he transacti<span class=\"_ _4\"></span>on pric<span class=\"_ _4\"></span>e</span>4. <span class=\"_ _6d\"> </span><span class=\"ls35 ws35\">A<span class=\"_ _4\"></span>llocat<span class=\"_ _4\"></span>e the<span class=\"_ _4\"></span> transaction pr<span class=\"_ _4\"></span>ice<span class=\"_ _4\"></span> to performanc<span class=\"_ _4\"></span>e </span>obligat<span class=\"_ _4\"></span>ions5. <span class=\"_ _101\"> </span><span class=\"ls35 ws35\">Rec<span class=\"_ _4\"></span>ogniz<span class=\"_ _4\"></span>ed r<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>enue as perform<span class=\"_ _4\"></span>ance obl<span class=\"_ _4\"></span>igat<span class=\"_ _4\"></span>ion is<span class=\"_ _4\"></span> </span>sati<span class=\"_ _1\"></span>sf<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>dDurin<span class=\"_ _1\"></span>g the applic<span class=\"_ _1\"></span>ation proces<span class=\"_ _1\"></span>s, s<span class=\"_ _1\"></span>tep 2 and 5 ha<span class=\"_ _1\"></span>s bee<span class=\"_ _1\"></span>n the mos<span class=\"_ _1\"></span>t complex due to the contrac<span class=\"_ _1\"></span>t stru<span class=\"_ _1\"></span>ctu<span class=\"_ _1\"></span>re within Nekka<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>. Below are fur<span class=\"_ _1\"></span>the<span class=\"_ _1\"></span>r details on th<span class=\"_ _1\"></span>e 5-s<span class=\"_ _1\"></span>tep mode<span class=\"_ _1\"></span>l, focusin<span class=\"_ _1\"></span>g on step 2 an<span class=\"_ _1\"></span>d 5.1. I<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ntific<span class=\"_ _1\"></span>atio<span class=\"_ _1\"></span>n of contrac<span class=\"_ _1\"></span>tThe group\u2019s re<span class=\"_ _4\"></span>venue d<span class=\"_ _1\"></span>erives from contrac<span class=\"_ _1\"></span>ts with custome<span class=\"_ _1\"></span>rs in on<span class=\"_ _1\"></span>e of the following rev<span class=\"_ _4\"></span>enue s<span class=\"_ _1\"></span>treams;a. <span class=\"_ _101\"> </span><span class=\"ls35 ws35\">Long-<span class=\"_ _4\"></span>term<span class=\"_ _4\"></span> construct<span class=\"_ _4\"></span>ion c<span class=\"_ _4\"></span>ontracts <span class=\"ls8 ws1\"> </span></span>(<span class=\"_ _5\"></span>engineer<span class=\"_ _5\"></span>-t<span class=\"_ _4\"></span>o-order<span class=\"_ _4\"></span>)b. <span class=\"_ _6d\"> </span><span class=\"ls35 ws35\">Servic<span class=\"_ _4\"></span>e con<span class=\"_ _4\"></span>tracts</span>c. <span class=\"_ _d\"> </span><span class=\"ls46 ws49\">After sales</span>All thes<span class=\"_ _1\"></span>e rev<span class=\"_ _4\"></span>enue s<span class=\"_ _1\"></span>treams a<span class=\"_ _1\"></span>re base<span class=\"_ _1\"></span>d on a contrac<span class=\"_ _1\"></span>t with the custome<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>. Nat<span class=\"_ _1\"></span>ure a<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>d timi<span class=\"_ _1\"></span>ng of s<span class=\"_ _1\"></span>ati<span class=\"_ _1\"></span>sf<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>tio<span class=\"_ _1\"></span>n T<span class=\"_ _4\"></span>ype of con<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>ctofperformance<span class=\"_ _4\"></span> obligat<span class=\"_ _4\"></span>ion<span class=\"_ _102\"> </span><span class=\"ls2d ws1\">Revenu<span class=\"_ _1\"></span>e re<span class=\"_ _1\"></span>cogn<span class=\"_ _1\"></span>itio<span class=\"_ _1\"></span>n un<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r IF<span class=\"_ _1\"></span>RS 15<span class=\"_ _1\"></span> </span>Shipy<span class=\"_ _4\"></span>ard solutionsConstruction c<span class=\"_ _4\"></span>ontracts Long ter<span class=\"_ _1\"></span>m cons<span class=\"_ _1\"></span>tru<span class=\"_ _1\"></span>ctio<span class=\"_ _1\"></span>n contra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts with Af<span class=\"_ _1\"></span>ter a tho<span class=\"_ _1\"></span>roug<span class=\"_ _1\"></span>h ana<span class=\"_ _1\"></span>lysis of th<span class=\"_ _1\"></span>e criteri<span class=\"_ _1\"></span>a for (Engineer<span class=\"_ _5\"></span>-t<span class=\"_ _4\"></span>o-order<span class=\"_ _4\"></span>)a ty<span class=\"_ _1\"></span>pica<span class=\"_ _1\"></span>l dur<span class=\"_ _1\"></span>ation of 1<span class=\"_ _1\"></span>8-<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>8 mon<span class=\"_ _1\"></span>ths fro<span class=\"_ _1\"></span>m \u201cov<span class=\"_ _4\"></span>er tim<span class=\"_ _1\"></span>e\u201d revenu<span class=\"_ _1\"></span>e recog<span class=\"_ _1\"></span>nitio<span class=\"_ _1\"></span>n the ma<span class=\"_ _1\"></span>in is<span class=\"_ _1\"></span>sue contra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s are s<span class=\"_ _1\"></span>igne<span class=\"_ _1\"></span>d, to th<span class=\"_ _1\"></span>e proje<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts a<span class=\"_ _1\"></span>re relatin<span class=\"_ _1\"></span>g to timing of revenu<span class=\"_ _1\"></span>e recog<span class=\"_ _1\"></span>nitio<span class=\"_ _1\"></span>n was close<span class=\"_ _1\"></span>d. T<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>se p<span class=\"_ _1\"></span>rojec<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s are e<span class=\"_ _1\"></span>ngin<span class=\"_ _1\"></span>ee<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>-t<span class=\"_ _4\"></span>o-<span class=\"_ _1\"></span>orde<span class=\"_ _1\"></span>r Ne<span class=\"_ _1\"></span>kkar<span class=\"_ _1\"></span>\u2019s enforce<span class=\"_ _1\"></span>abl<span class=\"_ _1\"></span>e right to paym<span class=\"_ _1\"></span>ent fo<span class=\"_ _1\"></span>r the proje<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>, whi<span class=\"_ _1\"></span>ch de<span class=\"_ _1\"></span>livers h<span class=\"_ _1\"></span>ighly c<span class=\"_ _1\"></span>us<span class=\"_ _1\"></span>tomized per<span class=\"_ _1\"></span>fo<span class=\"_ _1\"></span>rma<span class=\"_ _1\"></span>nce com<span class=\"_ _1\"></span>pleted to date in a si<span class=\"_ _1\"></span>tuation turn<span class=\"_ _1\"></span>key system<span class=\"_ _1\"></span>s for shi<span class=\"_ _1\"></span>pyards a<span class=\"_ _1\"></span>roun<span class=\"_ _1\"></span>d the with termi<span class=\"_ _1\"></span>nation by th<span class=\"_ _1\"></span>e cus<span class=\"_ _1\"></span>tome<span class=\"_ _1\"></span>r for othe<span class=\"_ _1\"></span>r world<span class=\"_ _1\"></span>. The p<span class=\"_ _1\"></span>roje<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s a<span class=\"_ _1\"></span>re high<span class=\"_ _1\"></span>ly spe<span class=\"_ _1\"></span>cialized reas<span class=\"_ _1\"></span>ons th<span class=\"_ _1\"></span>an N<span class=\"_ _1\"></span>ek<span class=\"_ _1\"></span>kar<span class=\"_ _1\"></span>\u2019s failu<span class=\"_ _1\"></span>re to per<span class=\"_ _1\"></span>for<span class=\"_ _1\"></span>m as sys<span class=\"_ _1\"></span>tems fo<span class=\"_ _1\"></span>r eac<span class=\"_ _1\"></span>h indiv<span class=\"_ _1\"></span>idu<span class=\"_ _1\"></span>al proj<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>t, with prom<span class=\"_ _1\"></span>ise<span class=\"_ _1\"></span>d (termin<span class=\"_ _1\"></span>ation by convenie<span class=\"_ _1\"></span>nce<span class=\"_ _4\"></span>). no alte<span class=\"_ _1\"></span>rnative us<span class=\"_ _1\"></span>e for the co<span class=\"_ _1\"></span>mpa<span class=\"_ _1\"></span>ny<span class=\"_ _4\"></span>, and whe<span class=\"_ _1\"></span>re eac<span class=\"_ _1\"></span>h proje<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>t is consi<span class=\"_ _1\"></span>dere<span class=\"_ _1\"></span>d to be on<span class=\"_ _1\"></span>e Ne<span class=\"_ _1\"></span>kkar h<span class=\"_ _1\"></span>as a<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>sed th<span class=\"_ _1\"></span>e righ<span class=\"_ _1\"></span>t to paymen<span class=\"_ _1\"></span>t to performance obli<span class=\"_ _4\"></span>gation.date from a l<span class=\"_ _1\"></span>ega<span class=\"_ _1\"></span>l poi<span class=\"_ _1\"></span>nt of view. The resu<span class=\"_ _1\"></span>lt of the contr<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>t review is that th<span class=\"_ _1\"></span>e releva<span class=\"_ _1\"></span>nt contra<span class=\"_ _1\"></span>ct For the p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>fo<span class=\"_ _1\"></span>rma<span class=\"_ _1\"></span>nce ob<span class=\"_ _1\"></span>ligatio<span class=\"_ _1\"></span>ns id<span class=\"_ _1\"></span>entifi<span class=\"_ _1\"></span>ed eithe<span class=\"_ _1\"></span>r incl<span class=\"_ _1\"></span>ud<span class=\"_ _1\"></span>es a ter<span class=\"_ _1\"></span>minatio<span class=\"_ _1\"></span>n by convenien<span class=\"_ _1\"></span>ce in the con<span class=\"_ _1\"></span>trac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s, i<span class=\"_ _1\"></span>t is as<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>sse<span class=\"_ _1\"></span>d that con<span class=\"_ _1\"></span>trol clau<span class=\"_ _1\"></span>se that i<span class=\"_ _1\"></span>s in favor of the g<span class=\"_ _1\"></span>roup, o<span class=\"_ _1\"></span>r that will be tr<span class=\"_ _1\"></span>ans<span class=\"_ _1\"></span>fer<span class=\"_ _1\"></span>red to the cu<span class=\"_ _1\"></span>stom<span class=\"_ _1\"></span>er over tim<span class=\"_ _1\"></span>e gen<span class=\"_ _1\"></span>era<span class=\"_ _1\"></span>l le<span class=\"_ _1\"></span>gal b<span class=\"_ _1\"></span>asis i<span class=\"_ _1\"></span>n the rel<span class=\"_ _1\"></span>evant jur<span class=\"_ _1\"></span>isdi<span class=\"_ _1\"></span>cti<span class=\"_ _1\"></span>on is as the i<span class=\"_ _1\"></span>tems a<span class=\"_ _1\"></span>re cons<span class=\"_ _1\"></span>truc<span class=\"_ _1\"></span>ted<span class=\"_ _1\"></span>. in favor of the g<span class=\"_ _1\"></span>roup, th<span class=\"_ _1\"></span>us N<span class=\"_ _1\"></span>ekk<span class=\"_ _1\"></span>ar have the le<span class=\"_ _1\"></span>ga<span class=\"_ _1\"></span>l right to req<span class=\"_ _1\"></span>uire p<span class=\"_ _1\"></span>ayment f<span class=\"_ _1\"></span>rom th<span class=\"_ _1\"></span>e cus<span class=\"_ _1\"></span>tome<span class=\"_ _1\"></span>r for pe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>form<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce to date. Payme<span class=\"_ _1\"></span>nt covers app<span class=\"_ _1\"></span>roximately th<span class=\"_ _1\"></span>e expe<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ted sell<span class=\"_ _1\"></span>ing pr<span class=\"_ _1\"></span>ice of the goo<span class=\"_ _1\"></span>ds a<span class=\"_ _1\"></span>nd se<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>vices tr<span class=\"_ _1\"></span>ans<span class=\"_ _1\"></span>fer<span class=\"_ _1\"></span>red to date, w<span class=\"_ _1\"></span>hich equ<span class=\"_ _1\"></span>als cos<span class=\"_ _1\"></span>t plu<span class=\"_ _1\"></span>s a rea<span class=\"_ _1\"></span>son<span class=\"_ _1\"></span>abl<span class=\"_ _1\"></span>e profit m<span class=\"_ _1\"></span>argi<span class=\"_ _1\"></span>n. Ba<span class=\"_ _1\"></span>sed o<span class=\"_ _1\"></span>n this it i<span class=\"_ _1\"></span>s the com<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ny\u2019s ass<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>sme<span class=\"_ _1\"></span>nt, that revenu<span class=\"_ _1\"></span>e recog<span class=\"_ _1\"></span>nition over tim<span class=\"_ _1\"></span>e is corre<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>t for the<span class=\"_ _1\"></span>se contra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>. I<span class=\"_ _1\"></span>n add<span class=\"_ _1\"></span>ition<span class=\"_ _1\"></span>, the<span class=\"_ _1\"></span>re is of<span class=\"_ _1\"></span>ten n<span class=\"_ _1\"></span>o altern<span class=\"_ _1\"></span>ative use<span class=\"_ _1\"></span>.Me<span class=\"_ _1\"></span>asure of p<span class=\"_ _1\"></span>rogre<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>s is ba<span class=\"_ _1\"></span>sed o<span class=\"_ _1\"></span>n cost in<span class=\"_ _1\"></span>cur<span class=\"_ _1\"></span>red relative to the total ex<span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>cte<span class=\"_ _1\"></span>d cost to satis<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>y th<span class=\"_ _1\"></span>e performance obli<span class=\"_ _4\"></span>gation.Upg<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>de contra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts  Long ter<span class=\"_ _1\"></span>m upg<span class=\"_ _1\"></span>rad<span class=\"_ _1\"></span>e contra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s with a t<span class=\"_ _1\"></span>ypi<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>l The a<span class=\"_ _1\"></span>nal<span class=\"_ _1\"></span>ysis of the c<span class=\"_ _1\"></span>riteria fo<span class=\"_ _1\"></span>r \u201cover time\u201d (Engineer<span class=\"_ _5\"></span>-t<span class=\"_ _4\"></span>o-order<span class=\"_ _4\"></span>)dur<span class=\"_ _1\"></span>ation of 12-<span class=\"_ _4\"></span>24 months f<span class=\"_ _1\"></span>rom contr<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>ts a<span class=\"_ _1\"></span>re revenue re<span class=\"_ _1\"></span>cogni<span class=\"_ _1\"></span>tion for th<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>e ty<span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>s of contra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s sign<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span>, to the proj<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s are clos<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span>. Th<span class=\"_ _1\"></span>ese is lin<span class=\"_ _1\"></span>ked to Nek<span class=\"_ _1\"></span>kar<span class=\"_ _1\"></span>\u2019s per<span class=\"_ _1\"></span>for<span class=\"_ _1\"></span>man<span class=\"_ _1\"></span>ce en<span class=\"_ _1\"></span>han<span class=\"_ _1\"></span>cing a<span class=\"_ _1\"></span>n proje<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts a<span class=\"_ _1\"></span>re eng<span class=\"_ _1\"></span>ine<span class=\"_ _1\"></span>er<span class=\"_ _4\"></span>-to-ord<span class=\"_ _1\"></span>er pro<span class=\"_ _1\"></span>jec<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s, as<span class=\"_ _1\"></span>set that th<span class=\"_ _1\"></span>e cus<span class=\"_ _1\"></span>tome<span class=\"_ _1\"></span>r controls a<span class=\"_ _1\"></span>s the a<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>et is which d<span class=\"_ _1\"></span>eliver<span class=\"_ _1\"></span>s up<span class=\"_ _1\"></span>gra<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>s of existin<span class=\"_ _1\"></span>g ship<span class=\"_ _1\"></span>lif<span class=\"_ _1\"></span>t enhanced o<span class=\"_ _4\"></span>r upgraded. sys<span class=\"_ _1\"></span>tems with h<span class=\"_ _1\"></span>ighly c<span class=\"_ _1\"></span>us<span class=\"_ _1\"></span>tomized tur<span class=\"_ _1\"></span>nkey sys<span class=\"_ _1\"></span>tems fo<span class=\"_ _1\"></span>r shipyard<span class=\"_ _1\"></span>s arou<span class=\"_ _1\"></span>nd th<span class=\"_ _1\"></span>e world<span class=\"_ _1\"></span>. The Ne<span class=\"_ _1\"></span>kkar h<span class=\"_ _1\"></span>as a<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>sed th<span class=\"_ _1\"></span>at the c<span class=\"_ _1\"></span>ustom<span class=\"_ _1\"></span>er co<span class=\"_ _1\"></span>ntrols proje<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts a<span class=\"_ _1\"></span>re high<span class=\"_ _1\"></span>ly spe<span class=\"_ _1\"></span>cial<span class=\"_ _1\"></span>ized sys<span class=\"_ _1\"></span>tems for the as<span class=\"_ _1\"></span>set th<span class=\"_ _1\"></span>roug<span class=\"_ _1\"></span>ho<span class=\"_ _1\"></span>ut the up<span class=\"_ _1\"></span>gra<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>. The a<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>et eac<span class=\"_ _1\"></span>h indi<span class=\"_ _1\"></span>vidu<span class=\"_ _1\"></span>al proj<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>t, with n<span class=\"_ _1\"></span>o alter<span class=\"_ _1\"></span>native is in op<span class=\"_ _1\"></span>erati<span class=\"_ _1\"></span>on thro<span class=\"_ _1\"></span>ugh<span class=\"_ _1\"></span>out m<span class=\"_ _1\"></span>ost of th<span class=\"_ _1\"></span>e proj<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>t use fo<span class=\"_ _1\"></span>r the com<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ny<span class=\"_ _4\"></span>, that the cu<span class=\"_ _1\"></span>stom<span class=\"_ _1\"></span>er pha<span class=\"_ _1\"></span>se an<span class=\"_ _1\"></span>d all i<span class=\"_ _1\"></span>nst<span class=\"_ _1\"></span>allati<span class=\"_ _1\"></span>on will h<span class=\"_ _1\"></span>app<span class=\"_ _1\"></span>en o<span class=\"_ _1\"></span>n controls th<span class=\"_ _1\"></span>roug<span class=\"_ _1\"></span>hou<span class=\"_ _1\"></span>t the p<span class=\"_ _1\"></span>rojec<span class=\"_ _1\"></span>t ph<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>e and cus<span class=\"_ _1\"></span>tome<span class=\"_ _1\"></span>r prem<span class=\"_ _1\"></span>ise<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. As s<span class=\"_ _1\"></span>uch th<span class=\"_ _1\"></span>e cus<span class=\"_ _1\"></span>tome<span class=\"_ _1\"></span>r have whe<span class=\"_ _1\"></span>re eac<span class=\"_ _1\"></span>h proje<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>t is consi<span class=\"_ _1\"></span>dere<span class=\"_ _1\"></span>d to be on<span class=\"_ _1\"></span>e physic<span class=\"_ _1\"></span>al control of th<span class=\"_ _1\"></span>e as<span class=\"_ _1\"></span>set in<span class=\"_ _1\"></span>clud<span class=\"_ _1\"></span>ing contro<span class=\"_ _1\"></span>l performance obli<span class=\"_ _4\"></span>gation.over fun<span class=\"_ _1\"></span>cti<span class=\"_ _1\"></span>ona<span class=\"_ _1\"></span>l and o<span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>ration<span class=\"_ _1\"></span>al s<span class=\"_ _1\"></span>truc<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span>. Lega<span class=\"_ _1\"></span>l owner<span class=\"_ _1\"></span>ship of th<span class=\"_ _1\"></span>e work p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>for<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>d is als<span class=\"_ _1\"></span>o For the p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>fo<span class=\"_ _1\"></span>rma<span class=\"_ _1\"></span>nce ob<span class=\"_ _1\"></span>ligatio<span class=\"_ _1\"></span>ns id<span class=\"_ _1\"></span>entifi<span class=\"_ _1\"></span>ed tran<span class=\"_ _1\"></span>sfe<span class=\"_ _1\"></span>rred to th<span class=\"_ _1\"></span>e cus<span class=\"_ _1\"></span>tome<span class=\"_ _1\"></span>r as th<span class=\"_ _1\"></span>e work is in the con<span class=\"_ _1\"></span>trac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s, i<span class=\"_ _1\"></span>t is as<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>sse<span class=\"_ _1\"></span>d that con<span class=\"_ _1\"></span>trol ca<span class=\"_ _1\"></span>rrie<span class=\"_ _1\"></span>d out<span class=\"_ _1\"></span>. B<span class=\"_ _1\"></span>ase<span class=\"_ _1\"></span>d on thi<span class=\"_ _1\"></span>s it is the co<span class=\"_ _1\"></span>mpa<span class=\"_ _1\"></span>ny\u2019s will be tr<span class=\"_ _1\"></span>ans<span class=\"_ _1\"></span>fer<span class=\"_ _1\"></span>red to the cu<span class=\"_ _1\"></span>stom<span class=\"_ _1\"></span>er over tim<span class=\"_ _1\"></span>e as<span class=\"_ _1\"></span>ses<span class=\"_ _1\"></span>sm<span class=\"_ _1\"></span>ent, th<span class=\"_ _1\"></span>at revenue re<span class=\"_ _1\"></span>cogn<span class=\"_ _1\"></span>ition over tim<span class=\"_ _1\"></span>e as the i<span class=\"_ _1\"></span>tems a<span class=\"_ _1\"></span>re cons<span class=\"_ _1\"></span>truc<span class=\"_ _1\"></span>ted<span class=\"_ _1\"></span>. is corre<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>t for the<span class=\"_ _1\"></span>se cont<span class=\"_ _1\"></span>rac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s.Me<span class=\"_ _1\"></span>asure of p<span class=\"_ _1\"></span>rogre<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>s is ba<span class=\"_ _1\"></span>sed o<span class=\"_ _1\"></span>n cost in<span class=\"_ _1\"></span>cur<span class=\"_ _1\"></span>red relative to the total ex<span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>cte<span class=\"_ _1\"></span>d cost to satis<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>y th<span class=\"_ _1\"></span>e performance obli<span class=\"_ _4\"></span>gation.Construction c<span class=\"_ _4\"></span>ontracts Long ter<span class=\"_ _1\"></span>m cons<span class=\"_ _1\"></span>tru<span class=\"_ _1\"></span>ctio<span class=\"_ _1\"></span>n contra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts with \u201cP<span class=\"_ _1\"></span>oint<span class=\"_ _4\"></span>-in-tim<span class=\"_ _1\"></span>e\u201d revenue re<span class=\"_ _1\"></span>cogn<span class=\"_ _1\"></span>ition wh<span class=\"_ _1\"></span>ere (Engineer<span class=\"_ _5\"></span>-t<span class=\"_ _4\"></span>o-order<span class=\"_ _4\"></span>)a ty<span class=\"_ _1\"></span>pica<span class=\"_ _1\"></span>l dur<span class=\"_ _1\"></span>ation of 1<span class=\"_ _1\"></span>8-<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>8 mon<span class=\"_ _1\"></span>ths fro<span class=\"_ _1\"></span>m revenue is re<span class=\"_ _1\"></span>cogn<span class=\"_ _1\"></span>ized whe<span class=\"_ _1\"></span>n the g<span class=\"_ _1\"></span>ood<span class=\"_ _1\"></span>s are contra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s are s<span class=\"_ _1\"></span>igne<span class=\"_ _1\"></span>d, to th<span class=\"_ _1\"></span>e proje<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts a<span class=\"_ _1\"></span>re deli<span class=\"_ _1\"></span>vered an<span class=\"_ _1\"></span>d have be<span class=\"_ _1\"></span>en accepte<span class=\"_ _1\"></span>d by the close<span class=\"_ _1\"></span>d. T<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>se p<span class=\"_ _1\"></span>rojec<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s are e<span class=\"_ _1\"></span>ngin<span class=\"_ _1\"></span>ee<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>-t<span class=\"_ _4\"></span>o-cus<span class=\"_ _1\"></span>tome<span class=\"_ _1\"></span>r at thei<span class=\"_ _1\"></span>r prem<span class=\"_ _1\"></span>ise<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>.orde<span class=\"_ _1\"></span>r proje<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>, wh<span class=\"_ _1\"></span>ich de<span class=\"_ _1\"></span>livers t<span class=\"_ _1\"></span>urn<span class=\"_ _1\"></span>key sys<span class=\"_ _1\"></span>tems fo<span class=\"_ _1\"></span>r shipyard<span class=\"_ _1\"></span>s arou<span class=\"_ _1\"></span>nd th<span class=\"_ _1\"></span>e world<span class=\"_ _1\"></span>. The proje<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts a<span class=\"_ _1\"></span>re spe<span class=\"_ _1\"></span>cialized s<span class=\"_ _1\"></span>yste<span class=\"_ _1\"></span>ms for e<span class=\"_ _1\"></span>ach indi<span class=\"_ _1\"></span>vidu<span class=\"_ _1\"></span>al proj<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>t, h<span class=\"_ _1\"></span>owev<span class=\"_ _4\"></span>er th<span class=\"_ _1\"></span>ere mig<span class=\"_ _1\"></span>ht be an alte<span class=\"_ _1\"></span>rnative us<span class=\"_ _1\"></span>e for the co<span class=\"_ _1\"></span>mpa<span class=\"_ _1\"></span>ny<span class=\"_ _4\"></span>.Ser<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ice and a<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ter sa<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>s The c<span class=\"_ _4\"></span>ompany<span class=\"_ _4\"></span> deliv<span class=\"_ _4\"></span>ers servic<span class=\"_ _4\"></span>e-based Revenue f<span class=\"_ _1\"></span>rom contr<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s with cus<span class=\"_ _1\"></span>tome<span class=\"_ _1\"></span>rs fo<span class=\"_ _1\"></span>r cont<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>sbusi<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>, wh<span class=\"_ _1\"></span>ere work i<span class=\"_ _1\"></span>s don<span class=\"_ _1\"></span>e on the other s<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vice<span class=\"_ _1\"></span>s is re<span class=\"_ _1\"></span>cognized over<span class=\"_ _4\"></span>-time usin<span class=\"_ _1\"></span>g a cus<span class=\"_ _1\"></span>tome<span class=\"_ _1\"></span>rs e<span class=\"_ _1\"></span>quip<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nt. T<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>se d<span class=\"_ _1\"></span>eliveri<span class=\"_ _1\"></span>es are cost p<span class=\"_ _1\"></span>rogre<span class=\"_ _1\"></span>ss m<span class=\"_ _1\"></span>etho<span class=\"_ _1\"></span>d or is re<span class=\"_ _1\"></span>cognized over<span class=\"_ _4\"></span>-man-hour based<span class=\"_ _4\"></span> and cons<span class=\"_ _4\"></span>idered o<span class=\"_ _4\"></span>ver<span class=\"_ _5\"></span>-t<span class=\"_ _4\"></span>ime time a<span class=\"_ _1\"></span>s man<span class=\"_ _1\"></span>ho<span class=\"_ _1\"></span>urs a<span class=\"_ _1\"></span>nd m<span class=\"_ _1\"></span>aterial<span class=\"_ _1\"></span>s are de<span class=\"_ _1\"></span>livered to deli<span class=\"_ _1\"></span>verie<span class=\"_ _1\"></span>s. S<span class=\"_ _1\"></span>pare p<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s as p<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>t of th<span class=\"_ _1\"></span>e ser<span class=\"_ _1\"></span>vice the cust<span class=\"_ _4\"></span>omer<span class=\"_ _4\"></span>.deli<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>y are reco<span class=\"_ _1\"></span>gnized u<span class=\"_ _1\"></span>pon d<span class=\"_ _1\"></span>eliver<span class=\"_ _1\"></span>y. Lead time f<span class=\"_ _1\"></span>rom ord<span class=\"_ _1\"></span>er to comp<span class=\"_ _1\"></span>leted cu<span class=\"_ _1\"></span>stom<span class=\"_ _1\"></span>er Revenue f<span class=\"_ _1\"></span>rom contr<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s with cus<span class=\"_ _1\"></span>tome<span class=\"_ _1\"></span>rs fo<span class=\"_ _1\"></span>r deli<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>y is no<span class=\"_ _1\"></span>rma<span class=\"_ _1\"></span>lly le<span class=\"_ _1\"></span>ss th<span class=\"_ _1\"></span>an thre<span class=\"_ _1\"></span>e mo<span class=\"_ _1\"></span>nths<span class=\"_ _1\"></span>. af<span class=\"_ _1\"></span>ter sa<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>s, a<span class=\"_ _1\"></span>re recog<span class=\"_ _1\"></span>nized at po<span class=\"_ _1\"></span>int<span class=\"_ _4\"></span>-in-time u<span class=\"_ _1\"></span>pon deliver<span class=\"_ _1\"></span>y<span class=\"_ _4\"></span>. For af<span class=\"_ _1\"></span>ter s<span class=\"_ _1\"></span>ale<span class=\"_ _1\"></span>s contr<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s, in w<span class=\"_ _1\"></span>hich is s<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>e of comp<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>s etc, revenu<span class=\"_ _1\"></span>e are re<span class=\"_ _1\"></span>cognized upon deli<span class=\"_ _4\"></span>very<span class=\"_ _4\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForConstructionInProgressExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-43-3": {
   "value": "2.15<span class=\"_ _4\"></span> PENSION OBL<span class=\"_ _4\"></span>IGA<span class=\"_ _5\"></span>TIONS, BONUS<span class=\"_ _4\"></span> SCHEMES AND OTHER<span class=\"_ _4\"></span> COMPENSA<span class=\"_ _5\"></span>TION SC<span class=\"_ _4\"></span>HEME<span class=\"_ _1\"></span>S F<span class=\"_ _4\"></span>OR EMPLO<span class=\"_ _4\"></span>YEESa<span class=\"_ _4\"></span>) Pension obl<span class=\"_ _4\"></span>igationsThe comp<span class=\"_ _1\"></span>anies i<span class=\"_ _1\"></span>n the group have various pe<span class=\"_ _1\"></span>nsion plans. The pensi<span class=\"_ _4\"></span>on plans ar<span class=\"_ _4\"></span>e in ge<span class=\"_ _4\"></span>neral financ<span class=\"_ _4\"></span>ed by<span class=\"_ _4\"></span> payment<span class=\"_ _1\"></span>s to insurance comp<span class=\"_ _1\"></span>anies o<span class=\"_ _1\"></span>r pen<span class=\"_ _1\"></span>sion fun<span class=\"_ _1\"></span>ds<span class=\"_ _1\"></span>. As of 3<span class=\"_ _1\"></span>1 De<span class=\"_ _1\"></span>cember 2<span class=\"_ _1\"></span>022, N<span class=\"_ _1\"></span>ekka<span class=\"_ _1\"></span>r has only d<span class=\"_ _1\"></span>efine<span class=\"_ _1\"></span>d contribution plans<span class=\"_ _1\"></span>.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-47-3": {
   "value": "2.18 IMP<span class=\"_ _5\"></span>AIRMENT OF ASSETS Non-financ<span class=\"_ _4\"></span>ial ass<span class=\"_ _4\"></span>etsAt the repor<span class=\"_ _1\"></span>ting date, the group as<span class=\"_ _1\"></span>ses<span class=\"_ _1\"></span>ses wh<span class=\"_ _1\"></span>ether there are indic<span class=\"_ _1\"></span>ations that an as<span class=\"_ _1\"></span>set may be imp<span class=\"_ _1\"></span>aired. If any indication exis<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>, or whe<span class=\"_ _1\"></span>n ann<span class=\"_ _1\"></span>ual imp<span class=\"_ _1\"></span>airme<span class=\"_ _1\"></span>nt testing for an a<span class=\"_ _1\"></span>sset is req<span class=\"_ _1\"></span>uired, th<span class=\"_ _1\"></span>e group es<span class=\"_ _1\"></span>timates the as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>\u2019s r<span class=\"_ _4\"></span>ecoverable amo<span class=\"_ _1\"></span>unt. For g<span class=\"_ _1\"></span>oodwill an<span class=\"_ _1\"></span>d intangib<span class=\"_ _1\"></span>le as<span class=\"_ _1\"></span>sets not yet available for use, o<span class=\"_ _1\"></span>r with an indet<span class=\"_ _4\"></span>erminabl<span class=\"_ _4\"></span>e useful l<span class=\"_ _4\"></span>ife,<span class=\"_ _4\"></span> the rec<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>verab<span class=\"_ _4\"></span>le amount is es<span class=\"_ _1\"></span>timated at the same tim<span class=\"_ _1\"></span>e each year<span class=\"_ _4\"></span>. An as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>\u2019s recov<span class=\"_ _4\"></span>erabl<span class=\"_ _1\"></span>e amou<span class=\"_ _1\"></span>nt is the highe<span class=\"_ _1\"></span>r of an as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>\u2019s or cash<span class=\"_ _1\"></span>-ge<span class=\"_ _1\"></span>nerating unit<span class=\"_ _2\"></span>\u2019<span class=\"_ _4\"></span>s (<span class=\"_ _4\"></span>CGU) fair valu<span class=\"_ _1\"></span>e les<span class=\"_ _1\"></span>s costs of dispos<span class=\"_ _1\"></span>al and it<span class=\"_ _1\"></span>s value i<span class=\"_ _1\"></span>n use. Recoverable am<span class=\"_ _1\"></span>ount is determine<span class=\"_ _1\"></span>d for an individ<span class=\"_ _1\"></span>ual as<span class=\"_ _1\"></span>set, unl<span class=\"_ _1\"></span>ess th<span class=\"_ _1\"></span>e ass<span class=\"_ _1\"></span>et does n<span class=\"_ _1\"></span>ot gene<span class=\"_ _1\"></span>rate cash inflows that are largely independent o<span class=\"_ _4\"></span>f tho<span class=\"_ _4\"></span>se from<span class=\"_ _4\"></span> other<span class=\"_ _4\"></span> assets or gr<span class=\"_ _4\"></span>oups of asset<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. When the c<span class=\"_ _1\"></span>arr<span class=\"_ _1\"></span>ying a<span class=\"_ _1\"></span>mou<span class=\"_ _1\"></span>nt of an asset or CGU exc<span class=\"_ _4\"></span>ee<span class=\"_ _1\"></span>ds its re<span class=\"_ _1\"></span>co<span class=\"_ _4\"></span>verable a<span class=\"_ _1\"></span>mount<span class=\"_ _1\"></span>, the ass<span class=\"_ _1\"></span>et is considere<span class=\"_ _1\"></span>d impaire<span class=\"_ _1\"></span>d and is writ<span class=\"_ _1\"></span>ten down to its rec<span class=\"_ _4\"></span>ov<span class=\"_ _4\"></span>erable<span class=\"_ _4\"></span> amount.In the as<span class=\"_ _1\"></span>ses<span class=\"_ _1\"></span>sme<span class=\"_ _1\"></span>nt of value in use, th<span class=\"_ _1\"></span>e es<span class=\"_ _1\"></span>timated future c<span class=\"_ _1\"></span>ash flow is discounted to net pres<span class=\"_ _1\"></span>ent value<span class=\"_ _1\"></span>, with a pretax market<span class=\"_ _4\"></span>-based discou<span class=\"_ _1\"></span>nt rate. The rate takes into consideration the tim<span class=\"_ _1\"></span>e value of mon<span class=\"_ _1\"></span>ey and a<span class=\"_ _1\"></span>sset<span class=\"_ _4\"></span>-specific ris<span class=\"_ _1\"></span>k. With the p<span class=\"_ _1\"></span>urpos<span class=\"_ _1\"></span>e of testing for impair<span class=\"_ _1\"></span>ment, a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s that have not been tested individua<span class=\"_ _1\"></span>lly are groupe<span class=\"_ _1\"></span>d in the small<span class=\"_ _1\"></span>est i<span class=\"_ _1\"></span>dentifiabl<span class=\"_ _1\"></span>e group of ass<span class=\"_ _1\"></span>ets that ge<span class=\"_ _1\"></span>nerate incoming c<span class=\"_ _1\"></span>ash fl<span class=\"_ _1\"></span>ow which in all material asp<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s is inde<span class=\"_ _1\"></span>pend<span class=\"_ _1\"></span>ent of incoming c<span class=\"_ _1\"></span>ash flows from other a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s or group of ass<span class=\"_ _1\"></span>ets (<span class=\"_ _4\"></span>cash gen<span class=\"_ _1\"></span>erating unit<span class=\"_ _1\"></span>s or CGU). Imp<span class=\"_ _1\"></span>airme<span class=\"_ _1\"></span>nt is determine<span class=\"_ _1\"></span>d for goodwill by ass<span class=\"_ _1\"></span>essin<span class=\"_ _1\"></span>g the recov<span class=\"_ _4\"></span>erab<span class=\"_ _1\"></span>le amou<span class=\"_ _1\"></span>nt of each CGU (<span class=\"_ _4\"></span>or group of CGUs<span class=\"_ _5\"></span>) to which the goo<span class=\"_ _1\"></span>dwill relates<span class=\"_ _1\"></span>.Impa<span class=\"_ _1\"></span>irment los<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>s relating to goodwill cann<span class=\"_ _1\"></span>ot be rev<span class=\"_ _4\"></span>ers<span class=\"_ _1\"></span>ed in futu<span class=\"_ _1\"></span>re period<span class=\"_ _1\"></span>s. For othe<span class=\"_ _1\"></span>r ass<span class=\"_ _1\"></span>ets<span class=\"_ _1\"></span>, an ass<span class=\"_ _1\"></span>essm<span class=\"_ _1\"></span>ent is ma<span class=\"_ _1\"></span>de on e<span class=\"_ _1\"></span>ach repor<span class=\"_ _1\"></span>ting date whether there are indic<span class=\"_ _1\"></span>ations that previously recognized impair<span class=\"_ _1\"></span>ment los<span class=\"_ _1\"></span>ses n<span class=\"_ _1\"></span>o longe<span class=\"_ _1\"></span>r exist or have decreas<span class=\"_ _1\"></span>ed. A previously recognized impair<span class=\"_ _1\"></span>ment los<span class=\"_ _1\"></span>s is rev<span class=\"_ _4\"></span>er<span class=\"_ _1\"></span>sed only if there ha<span class=\"_ _1\"></span>s bee<span class=\"_ _1\"></span>n a chang<span class=\"_ _1\"></span>e in the as<span class=\"_ _1\"></span>sumptions used to determine th<span class=\"_ _1\"></span>e ass<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>\u2019<span class=\"_ _4\"></span>s recov<span class=\"_ _4\"></span>era<span class=\"_ _1\"></span>ble amo<span class=\"_ _1\"></span>unt since the las<span class=\"_ _1\"></span>t impair<span class=\"_ _1\"></span>ment los<span class=\"_ _1\"></span>s was recognized. Th<span class=\"_ _1\"></span>e rev<span class=\"_ _4\"></span>ers<span class=\"_ _1\"></span>al is limited so that the c<span class=\"_ _1\"></span>arr<span class=\"_ _1\"></span>ying a<span class=\"_ _1\"></span>mount of the ass<span class=\"_ _1\"></span>et does n<span class=\"_ _1\"></span>ot ex<span class=\"_ _4\"></span>ceed it<span class=\"_ _1\"></span>s recov<span class=\"_ _4\"></span>erab<span class=\"_ _1\"></span>le amo<span class=\"_ _1\"></span>unt, nor exc<span class=\"_ _4\"></span>eed th<span class=\"_ _1\"></span>e carr<span class=\"_ _1\"></span>yin<span class=\"_ _1\"></span>g amou<span class=\"_ _1\"></span>nt that would hav<span class=\"_ _4\"></span>e be<span class=\"_ _1\"></span>en determine<span class=\"_ _1\"></span>d, net of de<span class=\"_ _1\"></span>preciation, h<span class=\"_ _1\"></span>ad no im<span class=\"_ _1\"></span>pairm<span class=\"_ _1\"></span>ent loss b<span class=\"_ _1\"></span>een recogn<span class=\"_ _1\"></span>iz<span class=\"_ _4\"></span>ed for th<span class=\"_ _1\"></span>e asset in p<span class=\"_ _1\"></span>rior years<span class=\"_ _1\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-47-4": {
   "value": "2.18 IMP<span class=\"_ _5\"></span>AIRMENT OF ASSETS Non-financ<span class=\"_ _4\"></span>ial ass<span class=\"_ _4\"></span>etsAt the repor<span class=\"_ _1\"></span>ting date, the group as<span class=\"_ _1\"></span>ses<span class=\"_ _1\"></span>ses wh<span class=\"_ _1\"></span>ether there are indic<span class=\"_ _1\"></span>ations that an as<span class=\"_ _1\"></span>set may be imp<span class=\"_ _1\"></span>aired. If any indication exis<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>, or whe<span class=\"_ _1\"></span>n ann<span class=\"_ _1\"></span>ual imp<span class=\"_ _1\"></span>airme<span class=\"_ _1\"></span>nt testing for an a<span class=\"_ _1\"></span>sset is req<span class=\"_ _1\"></span>uired, th<span class=\"_ _1\"></span>e group es<span class=\"_ _1\"></span>timates the as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>\u2019s r<span class=\"_ _4\"></span>ecoverable amo<span class=\"_ _1\"></span>unt. For g<span class=\"_ _1\"></span>oodwill an<span class=\"_ _1\"></span>d intangib<span class=\"_ _1\"></span>le as<span class=\"_ _1\"></span>sets not yet available for use, o<span class=\"_ _1\"></span>r with an indet<span class=\"_ _4\"></span>erminabl<span class=\"_ _4\"></span>e useful l<span class=\"_ _4\"></span>ife,<span class=\"_ _4\"></span> the rec<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>verab<span class=\"_ _4\"></span>le amount is es<span class=\"_ _1\"></span>timated at the same tim<span class=\"_ _1\"></span>e each year<span class=\"_ _4\"></span>. An as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>\u2019s recov<span class=\"_ _4\"></span>erabl<span class=\"_ _1\"></span>e amou<span class=\"_ _1\"></span>nt is the highe<span class=\"_ _1\"></span>r of an as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>\u2019s or cash<span class=\"_ _1\"></span>-ge<span class=\"_ _1\"></span>nerating unit<span class=\"_ _2\"></span>\u2019<span class=\"_ _4\"></span>s (<span class=\"_ _4\"></span>CGU) fair valu<span class=\"_ _1\"></span>e les<span class=\"_ _1\"></span>s costs of dispos<span class=\"_ _1\"></span>al and it<span class=\"_ _1\"></span>s value i<span class=\"_ _1\"></span>n use. Recoverable am<span class=\"_ _1\"></span>ount is determine<span class=\"_ _1\"></span>d for an individ<span class=\"_ _1\"></span>ual as<span class=\"_ _1\"></span>set, unl<span class=\"_ _1\"></span>ess th<span class=\"_ _1\"></span>e ass<span class=\"_ _1\"></span>et does n<span class=\"_ _1\"></span>ot gene<span class=\"_ _1\"></span>rate cash inflows that are largely independent o<span class=\"_ _4\"></span>f tho<span class=\"_ _4\"></span>se from<span class=\"_ _4\"></span> other<span class=\"_ _4\"></span> assets or gr<span class=\"_ _4\"></span>oups of asset<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. When the c<span class=\"_ _1\"></span>arr<span class=\"_ _1\"></span>ying a<span class=\"_ _1\"></span>mou<span class=\"_ _1\"></span>nt of an asset or CGU exc<span class=\"_ _4\"></span>ee<span class=\"_ _1\"></span>ds its re<span class=\"_ _1\"></span>co<span class=\"_ _4\"></span>verable a<span class=\"_ _1\"></span>mount<span class=\"_ _1\"></span>, the ass<span class=\"_ _1\"></span>et is considere<span class=\"_ _1\"></span>d impaire<span class=\"_ _1\"></span>d and is writ<span class=\"_ _1\"></span>ten down to its rec<span class=\"_ _4\"></span>ov<span class=\"_ _4\"></span>erable<span class=\"_ _4\"></span> amount.In the as<span class=\"_ _1\"></span>ses<span class=\"_ _1\"></span>sme<span class=\"_ _1\"></span>nt of value in use, th<span class=\"_ _1\"></span>e es<span class=\"_ _1\"></span>timated future c<span class=\"_ _1\"></span>ash flow is discounted to net pres<span class=\"_ _1\"></span>ent value<span class=\"_ _1\"></span>, with a pretax market<span class=\"_ _4\"></span>-based discou<span class=\"_ _1\"></span>nt rate. The rate takes into consideration the tim<span class=\"_ _1\"></span>e value of mon<span class=\"_ _1\"></span>ey and a<span class=\"_ _1\"></span>sset<span class=\"_ _4\"></span>-specific ris<span class=\"_ _1\"></span>k. With the p<span class=\"_ _1\"></span>urpos<span class=\"_ _1\"></span>e of testing for impair<span class=\"_ _1\"></span>ment, a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s that have not been tested individua<span class=\"_ _1\"></span>lly are groupe<span class=\"_ _1\"></span>d in the small<span class=\"_ _1\"></span>est i<span class=\"_ _1\"></span>dentifiabl<span class=\"_ _1\"></span>e group of ass<span class=\"_ _1\"></span>ets that ge<span class=\"_ _1\"></span>nerate incoming c<span class=\"_ _1\"></span>ash fl<span class=\"_ _1\"></span>ow which in all material asp<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s is inde<span class=\"_ _1\"></span>pend<span class=\"_ _1\"></span>ent of incoming c<span class=\"_ _1\"></span>ash flows from other a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s or group of ass<span class=\"_ _1\"></span>ets (<span class=\"_ _4\"></span>cash gen<span class=\"_ _1\"></span>erating unit<span class=\"_ _1\"></span>s or CGU). Imp<span class=\"_ _1\"></span>airme<span class=\"_ _1\"></span>nt is determine<span class=\"_ _1\"></span>d for goodwill by ass<span class=\"_ _1\"></span>essin<span class=\"_ _1\"></span>g the recov<span class=\"_ _4\"></span>erab<span class=\"_ _1\"></span>le amou<span class=\"_ _1\"></span>nt of each CGU (<span class=\"_ _4\"></span>or group of CGUs<span class=\"_ _5\"></span>) to which the goo<span class=\"_ _1\"></span>dwill relates<span class=\"_ _1\"></span>.Impa<span class=\"_ _1\"></span>irment los<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>s relating to goodwill cann<span class=\"_ _1\"></span>ot be rev<span class=\"_ _4\"></span>ers<span class=\"_ _1\"></span>ed in futu<span class=\"_ _1\"></span>re period<span class=\"_ _1\"></span>s. For othe<span class=\"_ _1\"></span>r ass<span class=\"_ _1\"></span>ets<span class=\"_ _1\"></span>, an ass<span class=\"_ _1\"></span>essm<span class=\"_ _1\"></span>ent is ma<span class=\"_ _1\"></span>de on e<span class=\"_ _1\"></span>ach repor<span class=\"_ _1\"></span>ting date whether there are indic<span class=\"_ _1\"></span>ations that previously recognized impair<span class=\"_ _1\"></span>ment los<span class=\"_ _1\"></span>ses n<span class=\"_ _1\"></span>o longe<span class=\"_ _1\"></span>r exist or have decreas<span class=\"_ _1\"></span>ed. A previously recognized impair<span class=\"_ _1\"></span>ment los<span class=\"_ _1\"></span>s is rev<span class=\"_ _4\"></span>er<span class=\"_ _1\"></span>sed only if there ha<span class=\"_ _1\"></span>s bee<span class=\"_ _1\"></span>n a chang<span class=\"_ _1\"></span>e in the as<span class=\"_ _1\"></span>sumptions used to determine th<span class=\"_ _1\"></span>e ass<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>\u2019<span class=\"_ _4\"></span>s recov<span class=\"_ _4\"></span>era<span class=\"_ _1\"></span>ble amo<span class=\"_ _1\"></span>unt since the las<span class=\"_ _1\"></span>t impair<span class=\"_ _1\"></span>ment los<span class=\"_ _1\"></span>s was recognized. Th<span class=\"_ _1\"></span>e rev<span class=\"_ _4\"></span>ers<span class=\"_ _1\"></span>al is limited so that the c<span class=\"_ _1\"></span>arr<span class=\"_ _1\"></span>ying a<span class=\"_ _1\"></span>mount of the ass<span class=\"_ _1\"></span>et does n<span class=\"_ _1\"></span>ot ex<span class=\"_ _4\"></span>ceed it<span class=\"_ _1\"></span>s recov<span class=\"_ _4\"></span>erab<span class=\"_ _1\"></span>le amo<span class=\"_ _1\"></span>unt, nor exc<span class=\"_ _4\"></span>eed th<span class=\"_ _1\"></span>e carr<span class=\"_ _1\"></span>yin<span class=\"_ _1\"></span>g amou<span class=\"_ _1\"></span>nt that would hav<span class=\"_ _4\"></span>e be<span class=\"_ _1\"></span>en determine<span class=\"_ _1\"></span>d, net of de<span class=\"_ _1\"></span>preciation, h<span class=\"_ _1\"></span>ad no im<span class=\"_ _1\"></span>pairm<span class=\"_ _1\"></span>ent loss b<span class=\"_ _1\"></span>een recogn<span class=\"_ _1\"></span>iz<span class=\"_ _4\"></span>ed for th<span class=\"_ _1\"></span>e asset in p<span class=\"_ _1\"></span>rior years<span class=\"_ _1\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-50-3": {
   "value": "in profit and los<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>, and imp<span class=\"_ _1\"></span>airm<span class=\"_ _1\"></span>ent of finan<span class=\"_ _1\"></span>cial ass<span class=\"_ _1\"></span>ets<span class=\"_ _1\"></span>. Bor<span class=\"_ _1\"></span>row<span class=\"_ _4\"></span>ing cost<span class=\"_ _1\"></span>s not direc<span class=\"_ _1\"></span>tly attribut<span class=\"_ _1\"></span>able to acqui<span class=\"_ _4\"></span>sit<span class=\"_ _4\"></span>ion, proc<span class=\"_ _4\"></span>essing or pr<span class=\"_ _4\"></span>oduction o<span class=\"_ _4\"></span>f a qua<span class=\"_ _4\"></span>lifying ass<span class=\"_ _1\"></span>et, are includ<span class=\"_ _1\"></span>ed in profit an<span class=\"_ _1\"></span>d loss usin<span class=\"_ _1\"></span>g the ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tive int<span class=\"_ _4\"></span>erest r<span class=\"_ _1\"></span>ate method. Foreign curren<span class=\"_ _1\"></span>cy gain<span class=\"_ _1\"></span>s and los<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>s are repor<span class=\"_ _1\"></span>ted net<span class=\"_ _1\"></span>.2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>1 FIN<span class=\"_ _1\"></span>AN<span class=\"_ _1\"></span>CIA<span class=\"_ _1\"></span>L IN<span class=\"_ _1\"></span>COM<span class=\"_ _1\"></span>E AN<span class=\"_ _1\"></span>D COS<span class=\"_ _1\"></span>T Financ<span class=\"_ _4\"></span>ial inc<span class=\"_ _4\"></span>ome c<span class=\"_ _4\"></span>onsists of capi<span class=\"_ _4\"></span>tal gai<span class=\"_ _4\"></span>ns on financi<span class=\"_ _4\"></span>al inv<span class=\"_ _4\"></span>es<span class=\"_ _1\"></span>tment<span class=\"_ _1\"></span>s and ch<span class=\"_ _1\"></span>ange<span class=\"_ _1\"></span>s to fair value of f<span class=\"_ _1\"></span>inancia<span class=\"_ _1\"></span>l ass<span class=\"_ _1\"></span>ets to fair valu<span class=\"_ _1\"></span>e in profit and los<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. Interest in<span class=\"_ _1\"></span>come is recognized in profit and los<span class=\"_ _1\"></span>s using the ef<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>ctive int<span class=\"_ _4\"></span>erest me<span class=\"_ _4\"></span>thod. Financia<span class=\"_ _1\"></span>l costs comp<span class=\"_ _1\"></span>rise interes<span class=\"_ _1\"></span>t costs o<span class=\"_ _1\"></span>n loan<span class=\"_ _1\"></span>s, the ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>t of interest in discounted accru<span class=\"_ _1\"></span>als, c<span class=\"_ _1\"></span>hang<span class=\"_ _1\"></span>es to the fair value of f<span class=\"_ _1\"></span>inancial a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s to fair value ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-50-4": {
   "value": "in profit and los<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>, and imp<span class=\"_ _1\"></span>airm<span class=\"_ _1\"></span>ent of finan<span class=\"_ _1\"></span>cial ass<span class=\"_ _1\"></span>ets<span class=\"_ _1\"></span>. Bor<span class=\"_ _1\"></span>row<span class=\"_ _4\"></span>ing cost<span class=\"_ _1\"></span>s not direc<span class=\"_ _1\"></span>tly attribut<span class=\"_ _1\"></span>able to acqui<span class=\"_ _4\"></span>sit<span class=\"_ _4\"></span>ion, proc<span class=\"_ _4\"></span>essing or pr<span class=\"_ _4\"></span>oduction o<span class=\"_ _4\"></span>f a qua<span class=\"_ _4\"></span>lifying ass<span class=\"_ _1\"></span>et, are includ<span class=\"_ _1\"></span>ed in profit an<span class=\"_ _1\"></span>d loss usin<span class=\"_ _1\"></span>g the ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tive int<span class=\"_ _4\"></span>erest r<span class=\"_ _1\"></span>ate method. Foreign curren<span class=\"_ _1\"></span>cy gain<span class=\"_ _1\"></span>s and los<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>s are repor<span class=\"_ _1\"></span>ted net<span class=\"_ _1\"></span>.2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>1 FIN<span class=\"_ _1\"></span>AN<span class=\"_ _1\"></span>CIA<span class=\"_ _1\"></span>L IN<span class=\"_ _1\"></span>COM<span class=\"_ _1\"></span>E AN<span class=\"_ _1\"></span>D COS<span class=\"_ _1\"></span>T Financ<span class=\"_ _4\"></span>ial inc<span class=\"_ _4\"></span>ome c<span class=\"_ _4\"></span>onsists of capi<span class=\"_ _4\"></span>tal gai<span class=\"_ _4\"></span>ns on financi<span class=\"_ _4\"></span>al inv<span class=\"_ _4\"></span>es<span class=\"_ _1\"></span>tment<span class=\"_ _1\"></span>s and ch<span class=\"_ _1\"></span>ange<span class=\"_ _1\"></span>s to fair value of f<span class=\"_ _1\"></span>inancia<span class=\"_ _1\"></span>l ass<span class=\"_ _1\"></span>ets to fair valu<span class=\"_ _1\"></span>e in profit and los<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. Interest in<span class=\"_ _1\"></span>come is recognized in profit and los<span class=\"_ _1\"></span>s using the ef<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>ctive int<span class=\"_ _4\"></span>erest me<span class=\"_ _4\"></span>thod. Financia<span class=\"_ _1\"></span>l costs comp<span class=\"_ _1\"></span>rise interes<span class=\"_ _1\"></span>t costs o<span class=\"_ _1\"></span>n loan<span class=\"_ _1\"></span>s, the ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>t of interest in discounted accru<span class=\"_ _1\"></span>als, c<span class=\"_ _1\"></span>hang<span class=\"_ _1\"></span>es to the fair value of f<span class=\"_ _1\"></span>inancial a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s to fair value ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-50-5": {
   "value": "in profit and los<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>, and imp<span class=\"_ _1\"></span>airm<span class=\"_ _1\"></span>ent of finan<span class=\"_ _1\"></span>cial ass<span class=\"_ _1\"></span>ets<span class=\"_ _1\"></span>. Bor<span class=\"_ _1\"></span>row<span class=\"_ _4\"></span>ing cost<span class=\"_ _1\"></span>s not direc<span class=\"_ _1\"></span>tly attribut<span class=\"_ _1\"></span>able to acqui<span class=\"_ _4\"></span>sit<span class=\"_ _4\"></span>ion, proc<span class=\"_ _4\"></span>essing or pr<span class=\"_ _4\"></span>oduction o<span class=\"_ _4\"></span>f a qua<span class=\"_ _4\"></span>lifying ass<span class=\"_ _1\"></span>et, are includ<span class=\"_ _1\"></span>ed in profit an<span class=\"_ _1\"></span>d loss usin<span class=\"_ _1\"></span>g the ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tive int<span class=\"_ _4\"></span>erest r<span class=\"_ _1\"></span>ate method. Foreign curren<span class=\"_ _1\"></span>cy gain<span class=\"_ _1\"></span>s and los<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>s are repor<span class=\"_ _1\"></span>ted net<span class=\"_ _1\"></span>.2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>1 FIN<span class=\"_ _1\"></span>AN<span class=\"_ _1\"></span>CIA<span class=\"_ _1\"></span>L IN<span class=\"_ _1\"></span>COM<span class=\"_ _1\"></span>E AN<span class=\"_ _1\"></span>D COS<span class=\"_ _1\"></span>T Financ<span class=\"_ _4\"></span>ial inc<span class=\"_ _4\"></span>ome c<span class=\"_ _4\"></span>onsists of capi<span class=\"_ _4\"></span>tal gai<span class=\"_ _4\"></span>ns on financi<span class=\"_ _4\"></span>al inv<span class=\"_ _4\"></span>es<span class=\"_ _1\"></span>tment<span class=\"_ _1\"></span>s and ch<span class=\"_ _1\"></span>ange<span class=\"_ _1\"></span>s to fair value of f<span class=\"_ _1\"></span>inancia<span class=\"_ _1\"></span>l ass<span class=\"_ _1\"></span>ets to fair valu<span class=\"_ _1\"></span>e in profit and los<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. Interest in<span class=\"_ _1\"></span>come is recognized in profit and los<span class=\"_ _1\"></span>s using the ef<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>ctive int<span class=\"_ _4\"></span>erest me<span class=\"_ _4\"></span>thod. Financia<span class=\"_ _1\"></span>l costs comp<span class=\"_ _1\"></span>rise interes<span class=\"_ _1\"></span>t costs o<span class=\"_ _1\"></span>n loan<span class=\"_ _1\"></span>s, the ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>t of interest in discounted accru<span class=\"_ _1\"></span>als, c<span class=\"_ _1\"></span>hang<span class=\"_ _1\"></span>es to the fair value of f<span class=\"_ _1\"></span>inancial a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s to fair value ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-51-3": {
   "value": "2<span class=\"_ _1\"></span>.19 C<span class=\"_ _1\"></span>AS<span class=\"_ _1\"></span>H FLOW ST<span class=\"_ _4\"></span>A<span class=\"_ _4\"></span>TEM<span class=\"_ _1\"></span>EN<span class=\"_ _1\"></span>TThe cash flo<span class=\"_ _4\"></span>w sta<span class=\"_ _4\"></span>tement<span class=\"_ _4\"></span> has been prepar<span class=\"_ _4\"></span>ed based on<span class=\"_ _4\"></span> the in<span class=\"_ _1\"></span>dire<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>t meth<span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-52-3": {
   "value": "2.<span class=\"_ _1\"></span>20 EARNINGS PER<span class=\"_ _4\"></span> SHAREThe ba<span class=\"_ _1\"></span>sic earn<span class=\"_ _1\"></span>ings pe<span class=\"_ _1\"></span>r share an<span class=\"_ _1\"></span>d diluted earn<span class=\"_ _1\"></span>ings per sha<span class=\"_ _1\"></span>re are prese<span class=\"_ _1\"></span>nted for ordinar<span class=\"_ _1\"></span>y sha<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span>. The basic ea<span class=\"_ _1\"></span>rning<span class=\"_ _1\"></span>s per sha<span class=\"_ _1\"></span>re is calcu<span class=\"_ _1\"></span>lated by dividing the peri<span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>\u2019<span class=\"_ _4\"></span>s earn<span class=\"_ _1\"></span>ings attrib<span class=\"_ _1\"></span>utabl<span class=\"_ _1\"></span>e to o<span class=\"_ _4\"></span>wne<span class=\"_ _1\"></span>rs of the ordinar<span class=\"_ _1\"></span>y sha<span class=\"_ _1\"></span>res adj<span class=\"_ _1\"></span>usted for the n<span class=\"_ _1\"></span>umbe<span class=\"_ _1\"></span>r of own sha<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span>. Diluted ear<span class=\"_ _1\"></span>nings p<span class=\"_ _1\"></span>er share are c<span class=\"_ _1\"></span>alculated by adjus<span class=\"_ _1\"></span>ting the ear<span class=\"_ _1\"></span>nings an<span class=\"_ _1\"></span>d the weighted av<span class=\"_ _4\"></span>erag<span class=\"_ _1\"></span>e numb<span class=\"_ _1\"></span>er of ordinar<span class=\"_ _1\"></span>y ou<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>ding share<span class=\"_ _1\"></span>s, a<span class=\"_ _1\"></span>djusted for th<span class=\"_ _1\"></span>e numb<span class=\"_ _1\"></span>er of own shares, for p<span class=\"_ _1\"></span>otential dilution effe<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-55-3": {
   "value": "2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>3 CONT<span class=\"_ _1\"></span>IN<span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>ENT L<span class=\"_ _1\"></span>IAB<span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>LITI<span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>S AN<span class=\"_ _1\"></span>D A<span class=\"_ _1\"></span>SS<span class=\"_ _1\"></span>ET<span class=\"_ _1\"></span>SContingent liabilitie<span class=\"_ _1\"></span>s are not recognized in the financia<span class=\"_ _4\"></span>l stat<span class=\"_ _4\"></span>ements. Signifi<span class=\"_ _4\"></span>cant c<span class=\"_ _4\"></span>ontin<span class=\"_ _4\"></span>gent li<span class=\"_ _4\"></span>abili<span class=\"_ _4\"></span>ties are disclose<span class=\"_ _1\"></span>d, except for cont<span class=\"_ _4\"></span>inge<span class=\"_ _1\"></span>nt liabilities that are unlikely to incur<span class=\"_ _4\"></span>. Liabilities are recogn<span class=\"_ _1\"></span>iz<span class=\"_ _4\"></span>ed un<span class=\"_ _1\"></span>les<span class=\"_ _1\"></span>s no reliabl<span class=\"_ _1\"></span>e estimate can b<span class=\"_ _1\"></span>e mad<span class=\"_ _1\"></span>e. If no reliab<span class=\"_ _1\"></span>le es<span class=\"_ _1\"></span>timate can be ma<span class=\"_ _1\"></span>de, the<span class=\"_ _1\"></span> group account<span class=\"_ _1\"></span>s for the liabilit<span class=\"_ _1\"></span>y as a contingent liabilit<span class=\"_ _1\"></span>y<span class=\"_ _4\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-56-2": {
   "value": "3. Financial r<span class=\"_ _4\"></span>isk management  3.1 FI<span class=\"_ _1\"></span>NA<span class=\"_ _1\"></span>NCI<span class=\"_ _1\"></span>AL R<span class=\"_ _1\"></span>IS<span class=\"_ _1\"></span>K F<span class=\"_ _4\"></span>ACTO<span class=\"_ _1\"></span>RSThe gr<span class=\"_ _4\"></span>oup\u2019<span class=\"_ _4\"></span>s acti<span class=\"_ _4\"></span>vit<span class=\"_ _4\"></span>ies entai<span class=\"_ _4\"></span>l variou<span class=\"_ _4\"></span>s types of fin<span class=\"_ _4\"></span>ancial risk; ma<span class=\"_ _1\"></span>rket risk (including currenc<span class=\"_ _1\"></span>y risk and interest<span class=\"_ _1\"></span> rate risk<span class=\"_ _4\"></span>), credit risk, liquidity risk a<span class=\"_ _1\"></span>nd ope<span class=\"_ _1\"></span>rational risk<span class=\"_ _1\"></span>. The B<span class=\"_ _1\"></span>oard of Direc<span class=\"_ _1\"></span>tors ha<span class=\"_ _1\"></span>s the prima<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y respon<span class=\"_ _1\"></span>sibility<span class=\"_ _1\"></span> for establishing and supervising the gr<span class=\"_ _4\"></span>oup\u2019<span class=\"_ _4\"></span>s framew<span class=\"_ _4\"></span>ork f<span class=\"_ _4\"></span>or ris<span class=\"_ _4\"></span>k management. The pr<span class=\"_ _4\"></span>incipl<span class=\"_ _4\"></span>es of risk<span class=\"_ _4\"></span> management ha<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>e been established<span class=\"_ _4\"></span> in order<span class=\"_ _4\"></span> to identif<span class=\"_ _1\"></span>y an<span class=\"_ _1\"></span>d analy<span class=\"_ _1\"></span>ze the risk to which the group is expo<span class=\"_ _4\"></span>sed. Princi<span class=\"_ _4\"></span>ples and syst<span class=\"_ _4\"></span>ems fo<span class=\"_ _4\"></span>r risk<span class=\"_ _4\"></span> management are regula<span class=\"_ _1\"></span>rly revie<span class=\"_ _4\"></span>wed to reflect a<span class=\"_ _1\"></span>ny change<span class=\"_ _1\"></span>s in activi<span class=\"_ _4\"></span>ties and<span class=\"_ _4\"></span> marke<span class=\"_ _4\"></span>t c<span class=\"_ _4\"></span>onditi<span class=\"_ _4\"></span>ons. The audi<span class=\"_ _4\"></span>t commi<span class=\"_ _4\"></span>ttee r<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>iew<span class=\"_ _4\"></span>s management\u2019<span class=\"_ _4\"></span>s monitoring of the group\u2019s principle<span class=\"_ _1\"></span>s and p<span class=\"_ _1\"></span>rocedures<span class=\"_ _1\"></span> for r<span class=\"_ _4\"></span>isk managemen<span class=\"_ _4\"></span>t. The group\u2019s main risk man<span class=\"_ _1\"></span>agem<span class=\"_ _1\"></span>ent pla<span class=\"_ _1\"></span>n focuse<span class=\"_ _1\"></span>s on the<span class=\"_ _4\"></span> unpredictabil<span class=\"_ _4\"></span>ity of<span class=\"_ _4\"></span> the capi<span class=\"_ _4\"></span>tal mark<span class=\"_ _4\"></span>et and attempt<span class=\"_ _1\"></span>s to minimize i<span class=\"_ _4\"></span>t<span class=\"_ _1\"></span>s potentially negative effec<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s on the group\u2019s financia<span class=\"_ _1\"></span>l results<span class=\"_ _1\"></span>. Th<span class=\"_ _1\"></span>e group eng<span class=\"_ _1\"></span>age<span class=\"_ _1\"></span>s in international op<span class=\"_ _1\"></span>erations an<span class=\"_ _1\"></span>d is esp<span class=\"_ _1\"></span>ecially expose<span class=\"_ _1\"></span>d to currenc<span class=\"_ _1\"></span>y risk<span class=\"_ _1\"></span>. The g<span class=\"_ _1\"></span>roup use<span class=\"_ _1\"></span>s hedg<span class=\"_ _1\"></span>ing to reduce the risk of currency exposure.<span class=\"_ _1\"></span> The group h<span class=\"_ _1\"></span>as a de<span class=\"_ _1\"></span>centraliz<span class=\"_ _4\"></span>ed s<span class=\"_ _1\"></span>truc<span class=\"_ _1\"></span>ture with oper<span class=\"_ _1\"></span>ational supe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>vision of the variou<span class=\"_ _1\"></span>s busine<span class=\"_ _1\"></span>ss u<span class=\"_ _1\"></span>nits<span class=\"_ _1\"></span>, where the ma<span class=\"_ _1\"></span>in mana<span class=\"_ _1\"></span>gem<span class=\"_ _1\"></span>ent of finan<span class=\"_ _1\"></span>cial risk is determine<span class=\"_ _1\"></span>d by the Board of Direc<span class=\"_ _1\"></span>tors<span class=\"_ _1\"></span>. This a<span class=\"_ _1\"></span>pplies to areas such a<span class=\"_ _1\"></span>s currenc<span class=\"_ _1\"></span>y risk, interest rate risk, credit risk<span class=\"_ _1\"></span> and use o<span class=\"_ _4\"></span>f financi<span class=\"_ _4\"></span>al deriv<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>ives.    For the clas<span class=\"_ _1\"></span>sification of fin<span class=\"_ _1\"></span>ancial a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s and lia<span class=\"_ _1\"></span>bilities,<span class=\"_ _1\"></span> reference is mad<span class=\"_ _1\"></span>e to <span class=\"ls55 ws57\">Note<span class=\"_ _1\"></span> 19<span class=\"_ _1\"></span></span><span class=\"ls8\">.</span>downturn in the oil-ga<span class=\"_ _1\"></span>s market may impac<span class=\"_ _1\"></span>t the market outlook for so<span class=\"_ _1\"></span>me of the<span class=\"_ _1\"></span>se produ<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>.Furthe<span class=\"_ _1\"></span>r des<span class=\"_ _1\"></span>cription of the group\u2019s market risk can be found in the D<span class=\"_ _1\"></span>irec<span class=\"_ _1\"></span>tors\u2019 repo<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>. a<span class=\"_ _4\"></span>) Curr<span class=\"_ _4\"></span>ency riskThe group o<span class=\"_ _1\"></span>perates on a world-wide b<span class=\"_ _1\"></span>asis an<span class=\"_ _1\"></span>d is exposed to currency ri<span class=\"_ _1\"></span>sk in foreign currencies<span class=\"_ _1\"></span>. Exp<span class=\"_ _1\"></span>osure to the risk in foreign exchange rates relates prima<span class=\"_ _1\"></span>rily to the group\u2019<span class=\"_ _4\"></span>s ope<span class=\"_ _1\"></span>rating ac<span class=\"_ _1\"></span>tivities (<span class=\"_ _4\"></span>when rev<span class=\"_ _4\"></span>enue o<span class=\"_ _1\"></span>r expense<span class=\"_ _4\"></span> is denomina<span class=\"_ _4\"></span>ted<span class=\"_ _4\"></span> in for<span class=\"_ _4\"></span>eign<span class=\"_ _4\"></span> currenci<span class=\"_ _4\"></span>es<span class=\"_ _5\"></span>). The group m<span class=\"_ _1\"></span>anag<span class=\"_ _1\"></span>es it<span class=\"_ _1\"></span>s foreign curren<span class=\"_ _1\"></span>cy risk by hedg<span class=\"_ _1\"></span>ing the net exposure in foreign c<span class=\"_ _1\"></span>urrencie<span class=\"_ _1\"></span>s, whi<span class=\"_ _1\"></span>ch is mainly U<span class=\"_ _1\"></span>SD an<span class=\"_ _1\"></span>d EUR<span class=\"_ _1\"></span>. Cu<span class=\"_ _1\"></span>rrenc<span class=\"_ _1\"></span>y cash f<span class=\"_ _1\"></span>low forecas<span class=\"_ _1\"></span>ts are revie<span class=\"_ _4\"></span>wed on a regu<span class=\"_ _1\"></span>lar basi<span class=\"_ _1\"></span>s and the g<span class=\"_ _1\"></span>roup aims to hedge a p<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>tion of the foreca<span class=\"_ _1\"></span>sted net curre<span class=\"_ _1\"></span>ncy exposure that matures within a 24-months pe<span class=\"_ _1\"></span>riod<span class=\"_ _1\"></span>. Forwa<span class=\"_ _1\"></span>rd ex<span class=\"_ _4\"></span>chan<span class=\"_ _1\"></span>ge contrac<span class=\"_ _1\"></span>ts a<span class=\"_ _1\"></span>re used as h<span class=\"_ _1\"></span>edgi<span class=\"_ _1\"></span>ng instru<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>s and th<span class=\"_ _1\"></span>ey are designated as h<span class=\"_ _1\"></span>edg<span class=\"_ _1\"></span>es of firm comm<span class=\"_ _1\"></span>itments fo<span class=\"_ _1\"></span>r those he<span class=\"_ _1\"></span>dging relationship<span class=\"_ _1\"></span>s that qualif<span class=\"_ _1\"></span>y for he<span class=\"_ _1\"></span>dge a<span class=\"_ _1\"></span>ccounting. Whe<span class=\"_ _1\"></span>n neces<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y<span class=\"_ _4\"></span>, forward<span class=\"_ _4\"></span> ex<span class=\"_ _4\"></span>change c<span class=\"_ _4\"></span>ont<span class=\"_ _4\"></span>racts are pro<span class=\"_ _4\"></span>longed as t<span class=\"_ _4\"></span>hey matu<span class=\"_ _1\"></span>re. For other mon<span class=\"_ _1\"></span>etar<span class=\"_ _1\"></span>y as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s and ob<span class=\"_ _1\"></span>ligations in foreign currenc<span class=\"_ _1\"></span>y<span class=\"_ _4\"></span>, net exposure is mo<span class=\"_ _1\"></span>nitored, an<span class=\"_ _1\"></span>d is adjus<span class=\"_ _1\"></span>ted by purchasing an<span class=\"_ _1\"></span>d selling foreign cur<span class=\"_ _1\"></span>rency wh<span class=\"_ _1\"></span>en nec<span class=\"_ _4\"></span>essary<span class=\"_ _4\"></span>. The group h<span class=\"_ _1\"></span>as insign<span class=\"_ _1\"></span>ifica<span class=\"_ _1\"></span>nt inv<span class=\"_ _4\"></span>es<span class=\"_ _1\"></span>tment<span class=\"_ _1\"></span>s in foreign subsidiarie<span class=\"_ _1\"></span>s where n<span class=\"_ _1\"></span>et asset<span class=\"_ _1\"></span>s are expose<span class=\"_ _1\"></span>d to currenc<span class=\"_ _1\"></span>y risk at conversion of currenc<span class=\"_ _1\"></span>y<span class=\"_ _4\"></span>. b<span class=\"_ _4\"></span>) Interes<span class=\"_ _1\"></span>t rate riskInterest rate risk is the risk that the f<span class=\"_ _1\"></span>air valu<span class=\"_ _1\"></span>e or future cash f<span class=\"_ _1\"></span>lows of a financial in<span class=\"_ _1\"></span>strum<span class=\"_ _1\"></span>ent will fluc<span class=\"_ _1\"></span>tuate bec<span class=\"_ _1\"></span>ause of cha<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>s in market interest rates<span class=\"_ _1\"></span>. A<span class=\"_ _1\"></span>s per 31 D<span class=\"_ _1\"></span>ecemb<span class=\"_ _1\"></span>er 202<span class=\"_ _1\"></span>2, the group d<span class=\"_ _1\"></span>oes n<span class=\"_ _1\"></span>ot hav<span class=\"_ _4\"></span>e any int<span class=\"_ _4\"></span>erest<span class=\"_ _5\"></span>-bearing deb<span class=\"_ _4\"></span>t, hence<span class=\"_ _4\"></span> no mat<span class=\"_ _4\"></span>erial<span class=\"_ _4\"></span> expos<span class=\"_ _4\"></span>ure to the risk of change<span class=\"_ _1\"></span>s in market interest rates<span class=\"_ _1\"></span>. The group\u2019s surplus liq<span class=\"_ _1\"></span>uidity is in th<span class=\"_ _1\"></span>e form of bank deposit<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. Any divergence from the us<span class=\"_ _1\"></span>e of a floating rate of int<span class=\"_ _4\"></span>eres<span class=\"_ _1\"></span>t and pla<span class=\"_ _1\"></span>cement of surp<span class=\"_ _1\"></span>lus liquidit<span class=\"_ _1\"></span>y shall be d<span class=\"_ _1\"></span>etermined by the Bo<span class=\"_ _1\"></span>ard of Direc<span class=\"_ _1\"></span>tors<span class=\"_ _1\"></span>.Items exposed to interest rate risk are ma<span class=\"_ _1\"></span>inly related to bank de<span class=\"_ _1\"></span>posits a<span class=\"_ _1\"></span>nd und<span class=\"_ _1\"></span>rawn credit facilities<span class=\"_ _1\"></span>. MARKET RISKMarket risk is the risk of cha<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>s to market prices, su<span class=\"_ _1\"></span>ch as foreign exchange rates interes<span class=\"_ _1\"></span>t and comm<span class=\"_ _1\"></span>odities<span class=\"_ _1\"></span>, af<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>ting the income o<span class=\"_ _1\"></span>r value of fina<span class=\"_ _1\"></span>ncial ins<span class=\"_ _1\"></span>trum<span class=\"_ _1\"></span>ents<span class=\"_ _1\"></span>. Mana<span class=\"_ _1\"></span>gem<span class=\"_ _1\"></span>ent of market risk intends to monitor that risk exposure lies within a set framework.<span class=\"_ _1\"></span>  The comp<span class=\"_ _1\"></span>anies of the g<span class=\"_ _1\"></span>roup buy a<span class=\"_ _1\"></span>nd sell f<span class=\"_ _1\"></span>inancial derivatives and inc<span class=\"_ _1\"></span>ur fina<span class=\"_ _1\"></span>ncial oblig<span class=\"_ _1\"></span>ations to contr<span class=\"_ _4\"></span>ol market risk<span class=\"_ _1\"></span>. T<span class=\"_ _5\"></span>ra<span class=\"_ _1\"></span>nsa<span class=\"_ _1\"></span>ctio<span class=\"_ _1\"></span>ns are ca<span class=\"_ _1\"></span>rried ou<span class=\"_ _1\"></span>t within the guide<span class=\"_ _1\"></span>lines is<span class=\"_ _1\"></span>sue<span class=\"_ _1\"></span>d by the group. Hed<span class=\"_ _1\"></span>ge accounting is used for F<span class=\"_ _1\"></span>X contrac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s that qualif<span class=\"_ _1\"></span>y for h<span class=\"_ _1\"></span>edge accounting. Th<span class=\"_ _1\"></span>e remaining contrac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s are me<span class=\"_ _1\"></span>asured at fair valu<span class=\"_ _1\"></span>e through profit a<span class=\"_ _1\"></span>nd loss<span class=\"_ _1\"></span>.  There are a n<span class=\"_ _1\"></span>umbe<span class=\"_ _1\"></span>r of risks related to the market dev<span class=\"_ _4\"></span>elopmen<span class=\"_ _4\"></span>t for Nekk<span class=\"_ _4\"></span>ar<span class=\"_ _1\"></span>\u2019<span class=\"_ _4\"></span>s pr<span class=\"_ _4\"></span>oduct<span class=\"_ _1\"></span>s and servic<span class=\"_ _4\"></span>es. Nek<span class=\"_ _1\"></span>kar mon<span class=\"_ _1\"></span>itors these ri<span class=\"_ _1\"></span>sks throug<span class=\"_ _1\"></span>h its s<span class=\"_ _1\"></span>ales n<span class=\"_ _1\"></span>etwork and by monitoring relevant available inform<span class=\"_ _1\"></span>ation on trends like ship<span class=\"_ _4\"></span>yard utilizat<span class=\"_ _4\"></span>ion indic<span class=\"_ _1\"></span>ators, investment trends an<span class=\"_ _1\"></span>d oil prices<span class=\"_ _1\"></span>.Within BUS<span class=\"_ _1\"></span>YS, th<span class=\"_ _1\"></span>e order ba<span class=\"_ _1\"></span>cklog is s<span class=\"_ _1\"></span>trong at ov<span class=\"_ _4\"></span>er NO<span class=\"_ _1\"></span>K 824 million and repre<span class=\"_ _1\"></span>sent<span class=\"_ _1\"></span>s a solid op<span class=\"_ _1\"></span>erational foundation for the comi<span class=\"_ _1\"></span>ng perio<span class=\"_ _1\"></span>ds<span class=\"_ _1\"></span>. Future deman<span class=\"_ _1\"></span>d for t<span class=\"_ _4\"></span>he curr<span class=\"_ _4\"></span>ent pr<span class=\"_ _4\"></span>oduct port<span class=\"_ _1\"></span>fol<span class=\"_ _4\"></span>io depends on the shipyards\u2019 ne<span class=\"_ _1\"></span>ed to imple<span class=\"_ _1\"></span>ment mo<span class=\"_ _1\"></span>re eff<span class=\"_ _1\"></span>icient produc<span class=\"_ _1\"></span>tion line<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. Currently<span class=\"_ _4\"></span>, there are no sign<span class=\"_ _1\"></span>s that the yard<span class=\"_ _4\"></span> industry\u2019s<span class=\"_ _4\"></span> focus on<span class=\"_ _4\"></span> restructurin<span class=\"_ _4\"></span>g and incr<span class=\"_ _4\"></span>eased produc<span class=\"_ _1\"></span>tivity will dimin<span class=\"_ _1\"></span>ish. From the volume of identifie<span class=\"_ _1\"></span>d prospec<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s, we expec<span class=\"_ _1\"></span>t the<span class=\"_ _1\"></span>re is potential for fur<span class=\"_ _1\"></span>the<span class=\"_ _1\"></span>r growth in the seg<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>.Rene<span class=\"_ _4\"></span>wables and aqu<span class=\"_ _4\"></span>acultur<span class=\"_ _4\"></span>e are<span class=\"_ _4\"></span> stil<span class=\"_ _4\"></span>l product development p<span class=\"_ _1\"></span>roject<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. For the<span class=\"_ _1\"></span>se busin<span class=\"_ _1\"></span>ess a<span class=\"_ _1\"></span>reas the risk fac<span class=\"_ _1\"></span>tors m<span class=\"_ _1\"></span>ainly relate to c<span class=\"_ _4\"></span>omm<span class=\"_ _1\"></span>ercialization of the products and solu<span class=\"_ _4\"></span>tions. Dig<span class=\"_ _4\"></span>ital Solu<span class=\"_ _4\"></span>tions (<span class=\"_ _4\"></span>Int<span class=\"_ _4\"></span>elli<span class=\"_ _4\"></span>lift<span class=\"_ _4\"></span>) has a pr<span class=\"_ _4\"></span>ov<span class=\"_ _4\"></span>en c<span class=\"_ _4\"></span>ommerc<span class=\"_ _4\"></span>iali<span class=\"_ _4\"></span>zed t<span class=\"_ _4\"></span>echnolog<span class=\"_ _4\"></span>y and the<span class=\"_ _4\"></span> produc<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s have been sold to both oil-ga<span class=\"_ _1\"></span>s related busine<span class=\"_ _1\"></span>ss a<span class=\"_ _1\"></span>nd wind in<span class=\"_ _1\"></span>dus<span class=\"_ _1\"></span>try. How<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>, a potential c<span class=\"_ _4\"></span>) Price ris<span class=\"_ _1\"></span>kThe group i<span class=\"_ _1\"></span>s exposed to fluc<span class=\"_ _1\"></span>tuations in m<span class=\"_ _1\"></span>arket prices in the o<span class=\"_ _1\"></span>perationa<span class=\"_ _1\"></span>l areas related to contract<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>, includin<span class=\"_ _1\"></span>g chang<span class=\"_ _1\"></span>es in ma<span class=\"_ _1\"></span>rket prices for raw materials, equipment<span class=\"_ _4\"></span> and dev<span class=\"_ _4\"></span>elopmen<span class=\"_ _4\"></span>t in wa<span class=\"_ _4\"></span>ges. These risks a<span class=\"_ _1\"></span>re to the extent possible m<span class=\"_ _1\"></span>anag<span class=\"_ _1\"></span>ed in the bid proces<span class=\"_ _1\"></span>ses by lockin<span class=\"_ _1\"></span>g in committed p<span class=\"_ _1\"></span>rices from vendors a<span class=\"_ _1\"></span>s a basis for of<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>rs to custome<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>, or by striving to place purcha<span class=\"_ _1\"></span>se order<span class=\"_ _1\"></span>s to vendors as soon a<span class=\"_ _1\"></span>s possibl<span class=\"_ _1\"></span>e af<span class=\"_ _1\"></span>ter contract signin<span class=\"_ _1\"></span>g or through esc<span class=\"_ _1\"></span>alation clause<span class=\"_ _1\"></span>s with custome<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>. Furthe<span class=\"_ _1\"></span>rmore, th<span class=\"_ _1\"></span>e majorit<span class=\"_ _1\"></span>y of Nek<span class=\"_ _1\"></span>kar<span class=\"_ _1\"></span>\u2019<span class=\"_ _4\"></span>s long-term ser<span class=\"_ _1\"></span>vice contract<span class=\"_ _1\"></span>s with cus<span class=\"_ _1\"></span>tomers h<span class=\"_ _1\"></span>av<span class=\"_ _4\"></span>e built<span class=\"_ _4\"></span>-in clause<span class=\"_ _1\"></span>s that ensure a<span class=\"_ _1\"></span>nnual inf<span class=\"_ _1\"></span>lation adjus<span class=\"_ _1\"></span>tment<span class=\"_ _1\"></span>s that correspon<span class=\"_ _1\"></span>d to recognized consumer pri<span class=\"_ _1\"></span>ce indices or similar<span class=\"_ _4\"></span>. Nek<span class=\"_ _1\"></span>kar also ha<span class=\"_ _1\"></span>s internal proces<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>s in place to ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tively manage pr<span class=\"_ _1\"></span>ice risk, inclu<span class=\"_ _1\"></span>ding ma<span class=\"_ _1\"></span>ndator<span class=\"_ _1\"></span>y internal controls and s<span class=\"_ _1\"></span>afeguardin<span class=\"_ _1\"></span>g process<span class=\"_ _1\"></span>es for tenders<span class=\"_ _4\"></span> and con<span class=\"_ _4\"></span>tracts. As of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12, the group ha<span class=\"_ _1\"></span>d the following maturity distribution on it<span class=\"_ _1\"></span>s external cus<span class=\"_ _1\"></span>tomers:0<span class=\"_ _2\"></span>-3 3-<span class=\"_ _1\"></span>6 &gt;6 (NOK Not <span class=\"_ _45\"></span><span class=\"ls8 ws1\"> </span>months months months 1000<span class=\"_ _4\"></span>)<span class=\"_ _dd\"> </span><span class=\"ls53 ws55\">T<span class=\"_ _4\"></span>otal</span>dueover<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>eover<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>eover<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>e31.<span class=\"_ _4\"></span>12.20<span class=\"_ _4\"></span>22<span class=\"_ _103\"> </span>10<span class=\"_ _1\"></span>6 875<span class=\"_ _5e\"> </span>28 4<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>8<span class=\"_ _fe\"> </span>56 321<span class=\"_ _104\"> </span><span class=\"ls75 ws73\">-1 2<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>8<span class=\"_ _fe\"> </span></span>23<span class=\"_ _4\"></span> 31431.<span class=\"_ _4\"></span>12.20<span class=\"_ _4\"></span>21<span class=\"_ _104\"> </span>1<span class=\"_ _1\"></span>34 7<span class=\"_ _4\"></span>49<span class=\"_ _105\"> </span>85 9<span class=\"_ _1\"></span>82<span class=\"_ _57\"> </span>42<span class=\"_ _1\"></span> 0<span class=\"_ _1\"></span>99<span class=\"_ _106\"> </span><span class=\"ls2a ws29\">4 03<span class=\"_ _1\"></span>1<span class=\"_ _47\"> </span></span>2 637For accounts re<span class=\"_ _1\"></span>ceivable that are not yet due, the assessment is, based o<span class=\"_ _4\"></span>n pre<span class=\"_ _4\"></span>vious e<span class=\"_ _4\"></span>xperienc<span class=\"_ _4\"></span>e, th<span class=\"_ _4\"></span>at there is no n<span class=\"_ _1\"></span>eed to impa<span class=\"_ _1\"></span>ir the value<span class=\"_ _1\"></span>. Acc<span class=\"_ _4\"></span>ount<span class=\"_ _1\"></span>s rec<span class=\"_ _4\"></span>eivables<span class=\"_ _4\"></span> rela<span class=\"_ _4\"></span>te t<span class=\"_ _4\"></span>o independen<span class=\"_ _4\"></span>t cust<span class=\"_ _4\"></span>omers who have no pre<span class=\"_ _4\"></span>vious h<span class=\"_ _1\"></span>istor<span class=\"_ _1\"></span>y of failing to fulf<span class=\"_ _1\"></span>ill their obligations to the group. I<span class=\"_ _1\"></span>nv<span class=\"_ _4\"></span>oicing is to a large ex<span class=\"_ _1\"></span>tent carr<span class=\"_ _1\"></span>ied out in a<span class=\"_ _1\"></span>ccordance with milestone<span class=\"_ _1\"></span>-base<span class=\"_ _1\"></span>d progr<span class=\"_ _4\"></span>ess in each<span class=\"_ _4\"></span> project. The ab<span class=\"_ _1\"></span>ov<span class=\"_ _4\"></span>e tab<span class=\"_ _1\"></span>le is pres<span class=\"_ _1\"></span>ented net of bad d<span class=\"_ _1\"></span>ebt provisions. A<span class=\"_ _1\"></span>s pe<span class=\"_ _1\"></span>r 31 D<span class=\"_ _1\"></span>ecemb<span class=\"_ _1\"></span>er 202<span class=\"_ _1\"></span>2, a provision NO<span class=\"_ _1\"></span>K 13 million is inclu<span class=\"_ _1\"></span>ded d<span class=\"_ _1\"></span>ue to uncer<span class=\"_ _1\"></span>taint<span class=\"_ _1\"></span>y for payment in one proje<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>. He<span class=\"_ _1\"></span>nce, the gross a<span class=\"_ _1\"></span>mount of account<span class=\"_ _1\"></span>s receivable<span class=\"_ _1\"></span>s &gt; 6 months overdue is NO<span class=\"_ _1\"></span>K 36 million<span class=\"_ _1\"></span>.  Additional information on a<span class=\"_ _1\"></span>ccounts receivabl<span class=\"_ _1\"></span>e is available in<span class=\"_ _1\"></span> <span class=\"ls55 ws57\">No<span class=\"_ _1\"></span>te 9<span class=\"_ _1\"></span><span class=\"ls8 ws1\">. </span></span>CREDIT RI<span class=\"_ _4\"></span>SKCredit risk is the r<span class=\"_ _1\"></span>isk that a counterpar<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>y will not meet i<span class=\"_ _4\"></span>ts obliga<span class=\"_ _4\"></span>tions<span class=\"_ _4\"></span> under a financi<span class=\"_ _4\"></span>al instru<span class=\"_ _4\"></span>ment or custome<span class=\"_ _1\"></span>r contrac<span class=\"_ _1\"></span>t, lead<span class=\"_ _1\"></span>ing to a finan<span class=\"_ _1\"></span>cial loss<span class=\"_ _1\"></span>. The<span class=\"_ _1\"></span> group is expose<span class=\"_ _1\"></span>d to credit risk from its o<span class=\"_ _1\"></span>perating<span class=\"_ _1\"></span> activi<span class=\"_ _4\"></span>ties (<span class=\"_ _4\"></span>primaril<span class=\"_ _4\"></span>y for<span class=\"_ _4\"></span> trade r<span class=\"_ _4\"></span>eceiv<span class=\"_ _4\"></span>ables and c<span class=\"_ _4\"></span>ontr<span class=\"_ _4\"></span>act ass<span class=\"_ _1\"></span>ets<span class=\"_ _4\"></span>) and from it<span class=\"_ _1\"></span>s fina<span class=\"_ _1\"></span>ncing ac<span class=\"_ _1\"></span>tivities<span class=\"_ _1\"></span>, includin<span class=\"_ _1\"></span>g deposi<span class=\"_ _4\"></span>ts with<span class=\"_ _4\"></span> bank and financ<span class=\"_ _4\"></span>ial inst<span class=\"_ _4\"></span>itut<span class=\"_ _4\"></span>ions, for<span class=\"_ _4\"></span>eign ex<span class=\"_ _4\"></span>change t<span class=\"_ _4\"></span>ransactions and<span class=\"_ _4\"></span> other<span class=\"_ _4\"></span> financial<span class=\"_ _4\"></span> instruments. Credit risk is ha<span class=\"_ _1\"></span>ndle<span class=\"_ _1\"></span>d at a corporate lev<span class=\"_ _4\"></span>el. T<span class=\"_ _1\"></span>he credit risk<span class=\"_ _1\"></span> is r<span class=\"_ _4\"></span>educed t<span class=\"_ _4\"></span>hrough d<span class=\"_ _4\"></span>istribut<span class=\"_ _4\"></span>ion on<span class=\"_ _4\"></span> sev<span class=\"_ _4\"></span>eral c<span class=\"_ _4\"></span>ount<span class=\"_ _4\"></span>erparts<span class=\"_ _1\"></span>. Requirem<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>s to credit ratings hav<span class=\"_ _4\"></span>e be<span class=\"_ _1\"></span>en es<span class=\"_ _1\"></span>tablish<span class=\"_ _1\"></span>ed to<span class=\"_ _4\"></span>ward counterpar<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>, and n<span class=\"_ _1\"></span>ew customer<span class=\"_ _1\"></span>s are subjec<span class=\"_ _1\"></span>t to credit rating test. In o<span class=\"_ _1\"></span>rder to minimize the risk of losse<span class=\"_ _1\"></span>s the group ap<span class=\"_ _1\"></span>plies comp<span class=\"_ _1\"></span>rehen<span class=\"_ _1\"></span>sive use of Letters of Credit toward its custom<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>. The g<span class=\"_ _1\"></span>roup carr<span class=\"_ _1\"></span>ies out a<span class=\"_ _1\"></span>sse<span class=\"_ _1\"></span>ssm<span class=\"_ _1\"></span>ent of credit risk to the political structure<span class=\"_ _4\"></span> depending on<span class=\"_ _4\"></span> the ec<span class=\"_ _4\"></span>onomic importance<span class=\"_ _4\"></span> of the agreem<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>s base<span class=\"_ _1\"></span>d on as<span class=\"_ _1\"></span>ses<span class=\"_ _1\"></span>sme<span class=\"_ _1\"></span>nts from th<span class=\"_ _1\"></span>e OECD an<span class=\"_ _1\"></span>d other eq<span class=\"_ _1\"></span>uivalent fa<span class=\"_ _1\"></span>ctor<span class=\"_ _1\"></span>s. Maximu<span class=\"_ _1\"></span>m risk exposure is repre<span class=\"_ _1\"></span>sented by the extent of finan<span class=\"_ _1\"></span>cial ass<span class=\"_ _1\"></span>ets recogn<span class=\"_ _1\"></span>iz<span class=\"_ _4\"></span>ed in th<span class=\"_ _1\"></span>e balan<span class=\"_ _1\"></span>ce sheet. Pleas<span class=\"_ _1\"></span>e find a<span class=\"_ _1\"></span>dditional infor<span class=\"_ _1\"></span>mation in Note 19. The c<span class=\"_ _4\"></span>ount<span class=\"_ _4\"></span>erparties for<span class=\"_ _4\"></span> deriva<span class=\"_ _4\"></span>tiv<span class=\"_ _4\"></span>es and bank<span class=\"_ _4\"></span> deposits ar<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span> inv<span class=\"_ _4\"></span>es<span class=\"_ _1\"></span>tment gra<span class=\"_ _1\"></span>de rated ban<span class=\"_ _1\"></span>ks (N<span class=\"_ _1\"></span>ordea a<span class=\"_ _1\"></span>nd DN<span class=\"_ _1\"></span>B), and the<span class=\"_ _1\"></span> credit risk related to these are consid<span class=\"_ _1\"></span>ered insign<span class=\"_ _1\"></span>ifica<span class=\"_ _1\"></span>nt.LIQUIDITY RISKLiquidit<span class=\"_ _1\"></span>y risk is the ris<span class=\"_ _1\"></span>k of the group bein<span class=\"_ _1\"></span>g unabl<span class=\"_ _1\"></span>e to fulf<span class=\"_ _1\"></span>ill its fin<span class=\"_ _1\"></span>ancial ob<span class=\"_ _1\"></span>ligations as they fall d<span class=\"_ _1\"></span>ue. Liq<span class=\"_ _1\"></span>uidity<span class=\"_ _1\"></span> risk manag<span class=\"_ _1\"></span>ement im<span class=\"_ _1\"></span>plies mainta<span class=\"_ _1\"></span>ining suf<span class=\"_ _1\"></span>ficient ca<span class=\"_ _1\"></span>sh and comm<span class=\"_ _1\"></span>itted credit fa<span class=\"_ _1\"></span>cilities for the group to me<span class=\"_ _1\"></span>et obligations as th<span class=\"_ _1\"></span>ey mature for payment.<span class=\"_ _1\"></span> As of 3<span class=\"_ _1\"></span>1 De<span class=\"_ _1\"></span>cember 2<span class=\"_ _1\"></span>022, the g<span class=\"_ _1\"></span>roup\u2019<span class=\"_ _4\"></span>s credit fa<span class=\"_ _1\"></span>cilities include<span class=\"_ _4\"></span> a guarant<span class=\"_ _4\"></span>ee and der<span class=\"_ _4\"></span>ivat<span class=\"_ _4\"></span>iv<span class=\"_ _4\"></span>es facil<span class=\"_ _4\"></span>ity of<span class=\"_ _4\"></span> NOK 350 million<span class=\"_ _1\"></span>, an overdraft f<span class=\"_ _1\"></span>acility of N<span class=\"_ _1\"></span>OK 1<span class=\"_ _1\"></span>00 m<span class=\"_ _1\"></span>illion and a revolving credit facility of N<span class=\"_ _1\"></span>OK 1<span class=\"_ _1\"></span>00 millio<span class=\"_ _1\"></span>n. All facilities a<span class=\"_ _1\"></span>re with Nordea<span class=\"_ _1\"></span>. As p<span class=\"_ _1\"></span>er 3<span class=\"_ _1\"></span>1 De<span class=\"_ _1\"></span>cember 2022, th<span class=\"_ _1\"></span>e group ha<span class=\"_ _1\"></span>d drawn NOK 201 m<span class=\"_ _1\"></span>illion of the guara<span class=\"_ _1\"></span>ntee facilit<span class=\"_ _1\"></span>y<span class=\"_ _4\"></span>. No amo<span class=\"_ _1\"></span>unt has b<span class=\"_ _1\"></span>een dr<span class=\"_ _1\"></span>awn on the ov<span class=\"_ _4\"></span>erdraf<span class=\"_ _1\"></span>t an<span class=\"_ _1\"></span>d the revolving credit facility.The group i<span class=\"_ _1\"></span>s continuously focu<span class=\"_ _1\"></span>sing on ef<span class=\"_ _1\"></span>ficie<span class=\"_ _1\"></span>nt management o<span class=\"_ _4\"></span>f w<span class=\"_ _4\"></span>orking cap<span class=\"_ _4\"></span>ital in<span class=\"_ _4\"></span> order t<span class=\"_ _4\"></span>o opt<span class=\"_ _4\"></span>imi<span class=\"_ _4\"></span>ze cash f<span class=\"_ _1\"></span>low from oper<span class=\"_ _1\"></span>ations. T<span class=\"_ _1\"></span>he group ha<span class=\"_ _1\"></span>s es<span class=\"_ _1\"></span>tablish<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span> a joi<span class=\"_ _4\"></span>nt cash poo<span class=\"_ _4\"></span>l arrangement<span class=\"_ _4\"></span> that<span class=\"_ _4\"></span> includes Nekkar ASA<span class=\"_ _2\"></span>, S<span class=\"_ _4\"></span>yncrolif<span class=\"_ _1\"></span>t A<span class=\"_ _1\"></span>S and N<span class=\"_ _1\"></span>ekkar S<span class=\"_ _1\"></span>kyWalker Onsh<span class=\"_ _1\"></span>ore AS<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> The cash pool<span class=\"_ _4\"></span> arrangement<span class=\"_ _4\"></span> impro<span class=\"_ _4\"></span>ves<span class=\"_ _4\"></span> acc<span class=\"_ _4\"></span>essibili<span class=\"_ _4\"></span>ty and flexibility in th<span class=\"_ _1\"></span>e mana<span class=\"_ _1\"></span>geme<span class=\"_ _1\"></span>nt of liquidit<span class=\"_ _1\"></span>y fun<span class=\"_ _1\"></span>ds.<span class=\"_ _1\"></span>  The group\u2019s liquidity d<span class=\"_ _1\"></span>ev<span class=\"_ _4\"></span>elop<span class=\"_ _1\"></span>ment is continu<span class=\"_ _1\"></span>ously monitored ba<span class=\"_ _1\"></span>sed on liq<span class=\"_ _1\"></span>uidity fo<span class=\"_ _1\"></span>recas<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s from the Bus<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>ess<span class=\"_ _4\"></span> uni<span class=\"_ _4\"></span>ts.The group\u2019s strategy is always t<span class=\"_ _4\"></span>o have sufficie<span class=\"_ _1\"></span>nt cash reser<span class=\"_ _1\"></span>ves or cre<span class=\"_ _1\"></span>dit facilities available to be ab<span class=\"_ _1\"></span>le to finance<span class=\"_ _4\"></span> its operat<span class=\"_ _4\"></span>ions and<span class=\"_ _4\"></span> inv<span class=\"_ _4\"></span>estments.CLIMA<span class=\"_ _4\"></span>TE RISKNekkar de<span class=\"_ _4\"></span>vel<span class=\"_ _4\"></span>ops dig<span class=\"_ _4\"></span>italis<span class=\"_ _4\"></span>ed impact tech<span class=\"_ _4\"></span>nologies t<span class=\"_ _4\"></span>hat aim to unlock cus<span class=\"_ _1\"></span>tomer val<span class=\"_ _1\"></span>ue, inclu<span class=\"_ _1\"></span>ding red<span class=\"_ _1\"></span>uctio<span class=\"_ _1\"></span>n of en<span class=\"_ _4\"></span>vi<span class=\"_ _4\"></span>ronmental<span class=\"_ _4\"></span> foot<span class=\"_ _4\"></span>print<span class=\"_ _4\"></span> and CO<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>-emissions, in nume<span class=\"_ _1\"></span>rous indus<span class=\"_ _1\"></span>tries includ<span class=\"_ _1\"></span>ing renewables<span class=\"_ _1\"></span>, aquacult<span class=\"_ _4\"></span>ure, s<span class=\"_ _4\"></span>hipping<span class=\"_ _4\"></span> and offshore ener<span class=\"_ _4\"></span>gy<span class=\"_ _4\"></span>. As such<span class=\"_ _1\"></span>, climate change repre<span class=\"_ _1\"></span>sent<span class=\"_ _1\"></span>s both a risk an<span class=\"_ _1\"></span>d an opportunity f<span class=\"_ _4\"></span>or Nekkar<span class=\"_ _5\"></span>. Nekkar c<span class=\"_ _4\"></span>onsiders i<span class=\"_ _4\"></span>ts main climate risks to be as<span class=\"_ _1\"></span>sociated with the glob<span class=\"_ _1\"></span>al ambit<span class=\"_ _4\"></span>ion/implemen<span class=\"_ _4\"></span>tatio<span class=\"_ _4\"></span>n gap fo<span class=\"_ _4\"></span>r the t<span class=\"_ _4\"></span>ransit<span class=\"_ _4\"></span>ion t<span class=\"_ _4\"></span>o more renewable e<span class=\"_ _1\"></span>nergy, as w<span class=\"_ _4\"></span>ell as clim<span class=\"_ _1\"></span>ate policy and ta<span class=\"_ _1\"></span>xation change<span class=\"_ _1\"></span>s that could limit or de<span class=\"_ _1\"></span>lay the ado<span class=\"_ _1\"></span>ption of Nekkar<span class=\"_ _1\"></span>\u2019s new t<span class=\"_ _4\"></span>ech<span class=\"_ _1\"></span>nolog<span class=\"_ _1\"></span>ies that are enab<span class=\"_ _1\"></span>lers to redu<span class=\"_ _1\"></span>ce the carb<span class=\"_ _1\"></span>on footprint in the indus<span class=\"_ _1\"></span>tries the com<span class=\"_ _1\"></span>pany ope<span class=\"_ _1\"></span>rates. Th<span class=\"_ _1\"></span>is applie<span class=\"_ _1\"></span>s to both the r<span class=\"_ _4\"></span>enew<span class=\"_ _4\"></span>ables and aquacul<span class=\"_ _4\"></span>ture<span class=\"_ _4\"></span> industri<span class=\"_ _4\"></span>es<span class=\"_ _1\"></span>.  The ta<span class=\"_ _1\"></span>ble be<span class=\"_ _1\"></span>low giv<span class=\"_ _4\"></span>es a<span class=\"_ _1\"></span>n ov<span class=\"_ _4\"></span>er<span class=\"_ _1\"></span>view of the struc<span class=\"_ _1\"></span>ture of maturit<span class=\"_ _1\"></span>y of the group\u2019s financial ob<span class=\"_ _1\"></span>ligations:  Remaining per<span class=\"_ _4\"></span>iod:202<span class=\"_ _1\"></span>2<span class=\"_ _fb\"> </span><span class=\"ls2d ws1\">&lt; 6 mon<span class=\"_ _1\"></span>ths<span class=\"_ _e7\"> </span></span>6<span class=\"_ _1\"></span>-12<span class=\"_ _1\"></span> m<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>s<span class=\"_ _49\"> </span>1-5 y<span class=\"_ _4\"></span>ears<span class=\"_ _e0\"> </span>&gt; 5 years<span class=\"_ _25\"> </span><span class=\"ls53 ws55\">T<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>tal</span>LONG-<span class=\"_ _5\"></span>TERM FI<span class=\"_ _4\"></span>NANCIAL<span class=\"_ _4\"></span> OBLICA<span class=\"_ _5\"></span>TIONS:Interes<span class=\"_ _1\"></span>t<span class=\"_ _4\"></span>-bea<span class=\"_ _1\"></span>ring no<span class=\"_ _1\"></span>n-c<span class=\"_ _1\"></span>urrent lia<span class=\"_ _1\"></span>bilities<span class=\"_ _107\"> </span>-<span class=\"_ _108\"> </span>-<span class=\"_ _92\"> </span>-<span class=\"_ _92\"> </span>-<span class=\"_ _ac\"> </span>-CURRENT<span class=\"_ _4\"></span> FINANCI<span class=\"_ _4\"></span>AL OBLI<span class=\"_ _4\"></span>GA<span class=\"_ _5\"></span>TIONS:Firs<span class=\"_ _1\"></span>t yea<span class=\"_ _1\"></span>r\u2019s ins<span class=\"_ _1\"></span>tal<span class=\"_ _1\"></span>lme<span class=\"_ _1\"></span>nts o<span class=\"_ _1\"></span>n no<span class=\"_ _1\"></span>n-c<span class=\"_ _1\"></span>urre<span class=\"_ _1\"></span>nt liab<span class=\"_ _1\"></span>ilities<span class=\"_ _109\"> </span>-<span class=\"_ _be\"> </span>1 5<span class=\"_ _1\"></span>49<span class=\"_ _ac\"> </span>-<span class=\"_ _92\"> </span>-<span class=\"_ _92\"> </span>-FX-derivatives<span class=\"_ _10a\"> </span>3 98<span class=\"_ _1\"></span>8<span class=\"_ _108\"> </span>-<span class=\"_ _de\"> </span>3 2<span class=\"_ _1\"></span>10<span class=\"_ _ac\"> </span>-<span class=\"_ _37\"> </span>7 19<span class=\"_ _1\"></span>8Prep<span class=\"_ _1\"></span>aymen<span class=\"_ _1\"></span>ts fo<span class=\"_ _1\"></span>r cus<span class=\"_ _1\"></span>tome<span class=\"_ _1\"></span>rs<span class=\"_ _10b\"> </span><span class=\"ls7d ws79\">42 41<span class=\"_ _1\"></span>8<span class=\"_ _108\"> </span></span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _92\"> </span>-<span class=\"_ _10c\"> </span><span class=\"ls7d ws79\">42 41<span class=\"_ _1\"></span>8</span>Account<span class=\"_ _1\"></span>s payab<span class=\"_ _1\"></span>le an<span class=\"_ _1\"></span>d othe<span class=\"_ _1\"></span>r curre<span class=\"_ _1\"></span>nt liab<span class=\"_ _1\"></span>ilitie<span class=\"_ _1\"></span>s<span class=\"_ _bc\"> </span><span class=\"ls2a ws29\">103<span class=\"_ _1\"></span> 39<span class=\"_ _1\"></span>0<span class=\"_ _108\"> </span></span>-<span class=\"_ _92\"> </span>-<span class=\"_ _92\"> </span>-<span class=\"_ _10d\"> </span><span class=\"ls2a ws29\">103 3<span class=\"_ _1\"></span>90</span>T<span class=\"_ _4\"></span>otal fin<span class=\"_ _1\"></span>anc<span class=\"_ _1\"></span>ial ob<span class=\"_ _1\"></span>ligatio<span class=\"_ _1\"></span>ns<span class=\"_ _10e\"> </span>149 79<span class=\"_ _1\"></span>6<span class=\"_ _108\"> </span>-<span class=\"_ _de\"> </span>3 21<span class=\"_ _1\"></span>0<span class=\"_ _92\"> </span>-<span class=\"_ _3d\"> </span>1<span class=\"_ _1\"></span>53 0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6202<span class=\"_ _1\"></span>1<span class=\"_ _10f\"> </span><span class=\"ls2d ws1\">&lt; 6 mo<span class=\"_ _1\"></span>nth<span class=\"_ _1\"></span>s<span class=\"_ _104\"> </span></span>6<span class=\"_ _2\"></span>-12<span class=\"_ _1\"></span> m<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>th<span class=\"_ _1\"></span>s<span class=\"_ _49\"> </span>1-5 y<span class=\"_ _4\"></span>ears<span class=\"_ _e0\"> </span>&gt; 5 year<span class=\"_ _1\"></span>s<span class=\"_ _25\"> </span><span class=\"ls53 ws55\">T<span class=\"_ _5\"></span>otal</span>LONG-<span class=\"_ _5\"></span>TERM FI<span class=\"_ _4\"></span>NANCIAL<span class=\"_ _4\"></span> OBLICA<span class=\"_ _5\"></span>TIONS:Interes<span class=\"_ _1\"></span>t<span class=\"_ _4\"></span>-bea<span class=\"_ _1\"></span>ring no<span class=\"_ _1\"></span>n-c<span class=\"_ _1\"></span>urrent lia<span class=\"_ _1\"></span>bilities<span class=\"_ _107\"> </span>-<span class=\"_ _108\"> </span>-<span class=\"_ _92\"> </span>-<span class=\"_ _92\"> </span>-<span class=\"_ _ac\"> </span>-CURRENT<span class=\"_ _4\"></span> FINANCI<span class=\"_ _4\"></span>AL OBLI<span class=\"_ _4\"></span>GA<span class=\"_ _5\"></span>TIONS:Firs<span class=\"_ _1\"></span>t yea<span class=\"_ _1\"></span>r\u2019s ins<span class=\"_ _1\"></span>tal<span class=\"_ _1\"></span>lme<span class=\"_ _1\"></span>nts o<span class=\"_ _1\"></span>n no<span class=\"_ _1\"></span>n-c<span class=\"_ _1\"></span>urre<span class=\"_ _1\"></span>nt liab<span class=\"_ _1\"></span>ilities<span class=\"_ _109\"> </span>-<span class=\"_ _108\"> </span>-<span class=\"_ _92\"> </span>-<span class=\"_ _92\"> </span>-<span class=\"_ _ac\"> </span>-FX-derivatives<span class=\"_ _110\"> </span><span class=\"ls8 ws1\">2 567<span class=\"_ _108\"> </span>-<span class=\"_ _111\"> </span>1 40<span class=\"_ _1\"></span>4<span class=\"_ _92\"> </span>-<span class=\"_ _25\"> </span><span class=\"ls2d ws2c\">3 97<span class=\"_ _1\"></span>1</span></span>Prep<span class=\"_ _1\"></span>aymen<span class=\"_ _1\"></span>ts fo<span class=\"_ _1\"></span>r cus<span class=\"_ _1\"></span>tome<span class=\"_ _1\"></span>rs<span class=\"_ _112\"> </span>-<span class=\"_ _113\"> </span>29 45<span class=\"_ _1\"></span>6<span class=\"_ _92\"> </span>-<span class=\"_ _92\"> </span>-<span class=\"_ _58\"> </span>2<span class=\"_ _1\"></span>9 456Account<span class=\"_ _1\"></span>s payab<span class=\"_ _1\"></span>le an<span class=\"_ _1\"></span>d othe<span class=\"_ _1\"></span>r curre<span class=\"_ _1\"></span>nt liab<span class=\"_ _1\"></span>ilitie<span class=\"_ _1\"></span>s<span class=\"_ _eb\"> </span>9<span class=\"_ _1\"></span>6 82<span class=\"_ _1\"></span>5<span class=\"_ _108\"> </span>-<span class=\"_ _92\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _58\"> </span>9<span class=\"_ _1\"></span>6 82<span class=\"_ _1\"></span>5T<span class=\"_ _4\"></span>otal fin<span class=\"_ _1\"></span>anc<span class=\"_ _1\"></span>ial ob<span class=\"_ _1\"></span>ligatio<span class=\"_ _1\"></span>ns<span class=\"_ _114\"> </span>99 392<span class=\"_ _113\"> </span>2<span class=\"_ _1\"></span>9 45<span class=\"_ _1\"></span>6<span class=\"_ _21\"> </span>1 40<span class=\"_ _1\"></span>4<span class=\"_ _92\"> </span>-<span class=\"_ _dc\"> </span>13<span class=\"_ _1\"></span>0 25<span class=\"_ _1\"></span>3Nek<span class=\"_ _1\"></span>kar<span class=\"_ _1\"></span>\u2019<span class=\"_ _4\"></span>s exposure to the oil and ga<span class=\"_ _1\"></span>s indu<span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>y is limited today<span class=\"_ _5\"></span>, b<span class=\"_ _1\"></span>ut could grow in the coming years<span class=\"_ _1\"></span>. The offshore e<span class=\"_ _4\"></span>nergy indust<span class=\"_ _4\"></span>ry has been ident<span class=\"_ _4\"></span>ified as high risk by the T<span class=\"_ _4\"></span>ask Force on Climat<span class=\"_ _4\"></span>e-<span class=\"_ _1\"></span>Related Financia<span class=\"_ _1\"></span>l Disclosure<span class=\"_ _1\"></span>s, a<span class=\"_ _1\"></span>nd the ind<span class=\"_ _1\"></span>ustr<span class=\"_ _1\"></span>y is un<span class=\"_ _1\"></span>der pres<span class=\"_ _1\"></span>sure to reduce its emi<span class=\"_ _1\"></span>ssion<span class=\"_ _1\"></span>s. Altho<span class=\"_ _1\"></span>ugh the Ukraine w<span class=\"_ _4\"></span>ar and associ<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>ed energy s<span class=\"_ _4\"></span>hortage in Europe is likely to result in heavy investme<span class=\"_ _1\"></span>nts in the off<span class=\"_ _1\"></span>sho<span class=\"_ _1\"></span>re energy in<span class=\"_ _1\"></span>dus<span class=\"_ _1\"></span>try in th<span class=\"_ _1\"></span>e coming years<span class=\"_ _1\"></span>, there is a long term risk of de<span class=\"_ _1\"></span>clining investment in up<span class=\"_ _1\"></span>stream oil and ga<span class=\"_ _1\"></span>s. H<span class=\"_ _1\"></span>owe<span class=\"_ _4\"></span>ver<span class=\"_ _4\"></span>, the soft<span class=\"_ _1\"></span>ware and techn<span class=\"_ _1\"></span>ologie<span class=\"_ _1\"></span>s tha<span class=\"_ _4\"></span>t Nekkar deli<span class=\"_ _4\"></span>vers<span class=\"_ _4\"></span> are capable o<span class=\"_ _4\"></span>f si<span class=\"_ _4\"></span>gnificant<span class=\"_ _4\"></span>ly reducing d<span class=\"_ _1\"></span>rilling time an<span class=\"_ _1\"></span>d amou<span class=\"_ _1\"></span>nt of perso<span class=\"_ _1\"></span>nnel requir<span class=\"_ _4\"></span>ed offshore,<span class=\"_ _4\"></span> thereb<span class=\"_ _4\"></span>y sub<span class=\"_ _4\"></span>stantia<span class=\"_ _4\"></span>lly r<span class=\"_ _4\"></span>educing t<span class=\"_ _4\"></span>he carb<span class=\"_ _1\"></span>on footprint as<span class=\"_ _1\"></span>sociated with this typ<span class=\"_ _1\"></span>e of off<span class=\"_ _1\"></span>shore oper<span class=\"_ _1\"></span>ations. A<span class=\"_ _1\"></span>s such<span class=\"_ _1\"></span>, climate-related risk<span class=\"_ _1\"></span>s also repr<span class=\"_ _4\"></span>esents an opportunity f<span class=\"_ _4\"></span>or Nekkar<span class=\"_ _5\"></span>.  The en<span class=\"_ _1\"></span>ergy tran<span class=\"_ _1\"></span>sition may shor<span class=\"_ _1\"></span>ten the expec<span class=\"_ _1\"></span>ted usefu<span class=\"_ _1\"></span>l lives of oil and gas related as<span class=\"_ _1\"></span>sets<span class=\"_ _1\"></span>, which h<span class=\"_ _1\"></span>as the po<span class=\"_ _4\"></span>ten<span class=\"_ _4\"></span>tial<span class=\"_ _4\"></span> to ac<span class=\"_ _4\"></span>cel<span class=\"_ _4\"></span>erat<span class=\"_ _4\"></span>e deprec<span class=\"_ _4\"></span>iat<span class=\"_ _4\"></span>ion char<span class=\"_ _4\"></span>ges. How<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>er<span class=\"_ _5\"></span>, Nekkar is pr<span class=\"_ _4\"></span>imarily<span class=\"_ _4\"></span> a software<span class=\"_ _4\"></span> supplier<span class=\"_ _4\"></span> to the oil and gas in<span class=\"_ _1\"></span>dus<span class=\"_ _1\"></span>try, which means that the company doe<span class=\"_ _1\"></span>s not expec<span class=\"_ _1\"></span>t as<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>ssme<span class=\"_ _1\"></span>nt of effe<span class=\"_ _1\"></span>ct o<span class=\"_ _1\"></span>n usefu<span class=\"_ _1\"></span>l lives to ha<span class=\"_ _4\"></span>ve significant a<span class=\"_ _1\"></span>ccounting impac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>. Another clim<span class=\"_ _1\"></span>ate risk is the increase in th<span class=\"_ _1\"></span>e frequ<span class=\"_ _1\"></span>enc<span class=\"_ _1\"></span>y and intensit<span class=\"_ _1\"></span>y of extreme weather events<span class=\"_ _1\"></span>. A<span class=\"_ _1\"></span>s the large ma<span class=\"_ _1\"></span>jority of N<span class=\"_ _1\"></span>ekkar<span class=\"_ _1\"></span>\u2019s operations is b<span class=\"_ _1\"></span>ased in Nor<span class=\"_ _1\"></span>way<span class=\"_ _4\"></span>, this expect<span class=\"_ _1\"></span>ation is not as<span class=\"_ _1\"></span>ses<span class=\"_ _1\"></span>sed to lead to any effec<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s on expec<span class=\"_ _1\"></span>ted usef<span class=\"_ _1\"></span>ul econo<span class=\"_ _1\"></span>mic life of property<span class=\"_ _4\"></span>, plan<span class=\"_ _4\"></span>t and equi<span class=\"_ _4\"></span>pment. How<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>er<span class=\"_ _5\"></span>, extreme<span class=\"_ _4\"></span> weather could result in de<span class=\"_ _1\"></span>lay<span class=\"_ _4\"></span>ed p<span class=\"_ _1\"></span>roject p<span class=\"_ _1\"></span>rogres<span class=\"_ _1\"></span>s, for example for ins<span class=\"_ _1\"></span>tallation of shiplif<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s in pa<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>s of the world that are more exposed to extrem<span class=\"_ _1\"></span>e weather<span class=\"_ _4\"></span>. This c<span class=\"_ _4\"></span>ould po<span class=\"_ _4\"></span>ten<span class=\"_ _4\"></span>tial<span class=\"_ _4\"></span>ly mean t<span class=\"_ _4\"></span>hat r<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>enue and mar<span class=\"_ _4\"></span>gin recognition could be d<span class=\"_ _1\"></span>elayed in such projec<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>. N<span class=\"_ _1\"></span>ekkar has not<span class=\"_ _4\"></span> experi<span class=\"_ _4\"></span>enced an<span class=\"_ _4\"></span>y dela<span class=\"_ _4\"></span>ys<span class=\"_ _4\"></span> caused by<span class=\"_ _4\"></span> extr<span class=\"_ _4\"></span>eme weather events during 202<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>. Overall, it is N<span class=\"_ _1\"></span>ekkar<span class=\"_ _1\"></span>\u2019s vie<span class=\"_ _4\"></span>w that the comp<span class=\"_ _1\"></span>any is well positioned to profit from a strong<span class=\"_ _1\"></span>er focus o<span class=\"_ _1\"></span>n reducing e<span class=\"_ _1\"></span>missio<span class=\"_ _1\"></span>ns from the i<span class=\"_ _1\"></span>ndus<span class=\"_ _1\"></span>tries the com<span class=\"_ _1\"></span>pany oper<span class=\"_ _1\"></span>ates within, and that the<span class=\"_ _1\"></span>re are more positive busine<span class=\"_ _1\"></span>ss o<span class=\"_ _1\"></span>ppor<span class=\"_ _1\"></span>tun<span class=\"_ _1\"></span>ities than ne<span class=\"_ _1\"></span>gative risks ass<span class=\"_ _1\"></span>ociated with stronger in<span class=\"_ _1\"></span>dus<span class=\"_ _1\"></span>try ef<span class=\"_ _1\"></span>for<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s on red<span class=\"_ _1\"></span>ucing emi<span class=\"_ _1\"></span>ssions and comb<span class=\"_ _1\"></span>ating climate change. Nekkar has c<span class=\"_ _4\"></span>onsider<span class=\"_ _4\"></span>ed the<span class=\"_ _4\"></span> impact of c<span class=\"_ _4\"></span>limat<span class=\"_ _4\"></span>e chan<span class=\"_ _4\"></span>ge on going concer<span class=\"_ _1\"></span>n. Ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tive asses<span class=\"_ _1\"></span>sment a<span class=\"_ _1\"></span>nd ana<span class=\"_ _1\"></span>lysis of climate-related risks an<span class=\"_ _1\"></span>d oppo<span class=\"_ _1\"></span>rtu<span class=\"_ _1\"></span>nities is vital to understand the po<span class=\"_ _4\"></span>ten<span class=\"_ _4\"></span>tial<span class=\"_ _4\"></span> impacts of cl<span class=\"_ _4\"></span>imat<span class=\"_ _4\"></span>e-rel<span class=\"_ _4\"></span>ated<span class=\"_ _4\"></span> risks o<span class=\"_ _1\"></span>n ass<span class=\"_ _1\"></span>et valuations<span class=\"_ _1\"></span>, rev<span class=\"_ _4\"></span>enue a<span class=\"_ _1\"></span>nd investment requir<span class=\"_ _4\"></span>ements. For 20<span class=\"_ _4\"></span>23, Nekkar has ther<span class=\"_ _4\"></span>efor<span class=\"_ _4\"></span>e defin<span class=\"_ _1\"></span>ed an obje<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>tive t<span class=\"_ _4\"></span>o conduc<span class=\"_ _1\"></span>t a detail<span class=\"_ _1\"></span>ed climate risk analysis a<span class=\"_ _1\"></span>nd set ca<span class=\"_ _1\"></span>rbon fo<span class=\"_ _1\"></span>otprint reduc<span class=\"_ _1\"></span>tion goa<span class=\"_ _1\"></span>ls for the compa<span class=\"_ _1\"></span>ny<span class=\"_ _4\"></span>. from l<span class=\"_ _4\"></span>aws, ru<span class=\"_ _4\"></span>les and generall<span class=\"_ _4\"></span>y acc<span class=\"_ _4\"></span>ept<span class=\"_ _4\"></span>ed princ<span class=\"_ _4\"></span>iples f<span class=\"_ _4\"></span>or busine<span class=\"_ _1\"></span>ss con<span class=\"_ _1\"></span>duc<span class=\"_ _1\"></span>t. O<span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>ational risk aris<span class=\"_ _1\"></span>es in all of the group<span class=\"_ _4\"></span>\u2019<span class=\"_ _4\"></span>s business ar<span class=\"_ _4\"></span>eas. The group\u2019s deliveries are prim<span class=\"_ _1\"></span>arily orga<span class=\"_ _1\"></span>nized in the form of projec<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>. Th<span class=\"_ _1\"></span>e group continuou<span class=\"_ _1\"></span>sly strives to impro<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>e opera<span class=\"_ _4\"></span>tions and<span class=\"_ _4\"></span> projects implemen<span class=\"_ _4\"></span>tati<span class=\"_ _4\"></span>on. This further i<span class=\"_ _4\"></span>ncludes opera<span class=\"_ _4\"></span>tional<span class=\"_ _4\"></span> and financi<span class=\"_ _4\"></span>al qualific<span class=\"_ _1\"></span>ation of major sub<span class=\"_ _1\"></span>-supp<span class=\"_ _1\"></span>liers in ord<span class=\"_ _1\"></span>er to reduce completion risk in the projec<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>. The group h<span class=\"_ _1\"></span>andl<span class=\"_ _1\"></span>e operation<span class=\"_ _1\"></span>al risk so that a ba<span class=\"_ _1\"></span>lance is reache<span class=\"_ _1\"></span>d betwee<span class=\"_ _1\"></span>n av<span class=\"_ _4\"></span>oiding e<span class=\"_ _1\"></span>conomic los<span class=\"_ _1\"></span>s or dam<span class=\"_ _1\"></span>age to the group\u2019<span class=\"_ _4\"></span>s reputation<span class=\"_ _1\"></span>, gen<span class=\"_ _1\"></span>eral cost ef<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>ctivene<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>, and to av<span class=\"_ _4\"></span>oid control routines that limit initiative and creativ<span class=\"_ _1\"></span>ity. The resp<span class=\"_ _1\"></span>onsibilit<span class=\"_ _1\"></span>y to dev<span class=\"_ _4\"></span>elop a<span class=\"_ _1\"></span>nd impl<span class=\"_ _1\"></span>ement controls design<span class=\"_ _1\"></span>ed to hand<span class=\"_ _1\"></span>le ope<span class=\"_ _1\"></span>rational risk is allo<span class=\"_ _1\"></span>cated to the top manag<span class=\"_ _1\"></span>eme<span class=\"_ _1\"></span>nt within each bu<span class=\"_ _1\"></span>sines<span class=\"_ _1\"></span>s area<span class=\"_ _1\"></span>. This respon<span class=\"_ _1\"></span>sibility is sup<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>ted by developing the ov<span class=\"_ _4\"></span>era<span class=\"_ _1\"></span>ll group<span class=\"_ _4\"></span> standard f<span class=\"_ _4\"></span>or management o<span class=\"_ _4\"></span>f opera<span class=\"_ _4\"></span>tional<span class=\"_ _4\"></span> risk in var<span class=\"_ _4\"></span>ious ar<span class=\"_ _4\"></span>eas. 3.<span class=\"_ _2\"></span>2 ES<span class=\"_ _1\"></span>TI<span class=\"_ _1\"></span>MA<span class=\"_ _4\"></span>TI<span class=\"_ _1\"></span>ON O<span class=\"_ _1\"></span>F F<span class=\"_ _4\"></span>AI<span class=\"_ _1\"></span>R V<span class=\"_ _4\"></span>ALU<span class=\"_ _1\"></span>EF<span class=\"_ _4\"></span>air value of f<span class=\"_ _1\"></span>inancia<span class=\"_ _1\"></span>l instru<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>s trade<span class=\"_ _1\"></span>d in an ac<span class=\"_ _1\"></span>tive market are base<span class=\"_ _1\"></span>d on the ma<span class=\"_ _1\"></span>rket value on the ba<span class=\"_ _1\"></span>lance sheet date. The g<span class=\"_ _1\"></span>roup has n<span class=\"_ _1\"></span>on such items in the financia<span class=\"_ _4\"></span>l stat<span class=\"_ _4\"></span>ement. F<span class=\"_ _4\"></span>air value of f<span class=\"_ _1\"></span>inancia<span class=\"_ _1\"></span>l instru<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>s not trade<span class=\"_ _1\"></span>d in an ac<span class=\"_ _1\"></span>tive market is estimated using valuation techn<span class=\"_ _1\"></span>ique<span class=\"_ _1\"></span>s (primarily discounted f<span class=\"_ _1\"></span>uture prospec<span class=\"_ _1\"></span>tiv<span class=\"_ _4\"></span>e cash f<span class=\"_ _1\"></span>lows<span class=\"_ _5\"></span>) or other relevant information for giving a b<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>t estim<span class=\"_ _1\"></span>ate o<span class=\"_ _4\"></span>f fair va<span class=\"_ _1\"></span>lue on the b<span class=\"_ _1\"></span>alan<span class=\"_ _1\"></span>ce sheet date. Exam<span class=\"_ _1\"></span>ples of this a<span class=\"_ _1\"></span>re forward contrac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s in foreign currencie<span class=\"_ _1\"></span>s where f<span class=\"_ _1\"></span>air value a<span class=\"_ _1\"></span>re calculated by using the chan<span class=\"_ _1\"></span>ge in the cur<span class=\"_ _1\"></span>rency o<span class=\"_ _1\"></span>n the bala<span class=\"_ _1\"></span>nce sheet date.F<span class=\"_ _4\"></span>air value of drawings/techn<span class=\"_ _1\"></span>ology a<span class=\"_ _1\"></span>cquired in a busine<span class=\"_ _1\"></span>ss com<span class=\"_ _1\"></span>bination is determine<span class=\"_ _1\"></span>d using the relief of ro<span class=\"_ _4\"></span>yalty m<span class=\"_ _1\"></span>ethod<span class=\"_ _1\"></span>. The valuation is b<span class=\"_ _1\"></span>ase<span class=\"_ _1\"></span>d on the concept that if the company owns a technolo<span class=\"_ _1\"></span>gy<span class=\"_ _4\"></span>, it does n<span class=\"_ _1\"></span>ot hav<span class=\"_ _4\"></span>e to rent, and is th<span class=\"_ _1\"></span>en relieved from paying a ro<span class=\"_ _4\"></span>yalt<span class=\"_ _1\"></span>y<span class=\"_ _4\"></span>. The fa<span class=\"_ _1\"></span>ir value of other inta<span class=\"_ _1\"></span>ngible a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s is ba<span class=\"_ _1\"></span>sed on the discounted ca<span class=\"_ _1\"></span>sh flows expec<span class=\"_ _1\"></span>ted to be derived from the us<span class=\"_ _1\"></span>e and eventual sale of the a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>.OPERA<span class=\"_ _4\"></span>TIONAL RISKOpe<span class=\"_ _1\"></span>rational risk is th<span class=\"_ _1\"></span>e risk of direc<span class=\"_ _1\"></span>t or indirec<span class=\"_ _1\"></span>t los<span class=\"_ _1\"></span>ses as a result of a whol<span class=\"_ _1\"></span>e range of c<span class=\"_ _1\"></span>ause<span class=\"_ _1\"></span>s related to the gr<span class=\"_ _4\"></span>oup\u2019<span class=\"_ _4\"></span>s<span class=\"_ _4\"></span> processes, personnel, t<span class=\"_ _4\"></span>echnology<span class=\"_ _4\"></span> and infras<span class=\"_ _1\"></span>truc<span class=\"_ _1\"></span>ture, as well as ex<span class=\"_ _1\"></span>ternal fa<span class=\"_ _1\"></span>ctor<span class=\"_ _1\"></span>s besid<span class=\"_ _1\"></span>es of credit risk<span class=\"_ _1\"></span>, market risk and liq<span class=\"_ _1\"></span>uidity r<span class=\"_ _1\"></span>isk that follow Not<span class=\"_ _4\"></span>e 19 F<span class=\"_ _4\"></span>inancial <span class=\"_ _4\"></span>risk <span class=\"_ _4\"></span>managem<span class=\"_ _1\"></span>ent <span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00The following tabl<span class=\"_ _1\"></span>e shows the carr<span class=\"_ _1\"></span>yin<span class=\"_ _1\"></span>g amou<span class=\"_ _1\"></span>nt and fa<span class=\"_ _1\"></span>ir value<span class=\"_ _1\"></span>s of finan<span class=\"_ _1\"></span>cial ass<span class=\"_ _1\"></span>ets an<span class=\"_ _1\"></span>d fina<span class=\"_ _1\"></span>ncial liabilities<span class=\"_ _1\"></span>, includin<span class=\"_ _1\"></span>g their levels in the fair valu<span class=\"_ _1\"></span>e hiera<span class=\"_ _1\"></span>rchy<span class=\"_ _5\"></span>. It d<span class=\"_ _1\"></span>oes n<span class=\"_ _1\"></span>ot include f<span class=\"_ _1\"></span>air valu<span class=\"_ _1\"></span>e information for fina<span class=\"_ _1\"></span>ncial as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s and fina<span class=\"_ _1\"></span>ncial liabilities n<span class=\"_ _1\"></span>ot measure<span class=\"_ _1\"></span>d at fair valu<span class=\"_ _1\"></span>e if the carr<span class=\"_ _1\"></span>yin<span class=\"_ _1\"></span>g amou<span class=\"_ _1\"></span>nt is a reason<span class=\"_ _1\"></span>able a<span class=\"_ _1\"></span>pproximation of fair value.Financia<span class=\"_ _1\"></span>l asset<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d liabilities are de<span class=\"_ _1\"></span>scribe<span class=\"_ _1\"></span>d in Accounting Principles<span class=\"_ _1\"></span>, un<span class=\"_ _1\"></span>der se<span class=\"_ _1\"></span>ction<span class=\"_ _1\"></span>s 2.<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>, 2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>9, 2.10, 2<span class=\"_ _1\"></span>.12, 2<span class=\"_ _1\"></span>.13 and 2.14<span class=\"_ _1\"></span>. Risks a<span class=\"_ _1\"></span>sso<span class=\"_ _1\"></span>ciated with the underlying e<span class=\"_ _1\"></span>stimates of the recogn<span class=\"_ _1\"></span>iz<span class=\"_ _4\"></span>ed val<span class=\"_ _1\"></span>ues a<span class=\"_ _1\"></span>nd fin<span class=\"_ _1\"></span>ancial risk m<span class=\"_ _1\"></span>anag<span class=\"_ _1\"></span>eme<span class=\"_ _1\"></span>nt is describ<span class=\"_ _1\"></span>ed in Accounting Principles, ref se<span class=\"_ _1\"></span>ction 3<span class=\"_ _1\"></span>.Fina<span class=\"_ _1\"></span>ncial de<span class=\"_ _1\"></span>rivative c<span class=\"_ _4\"></span>ontra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s Fina<span class=\"_ _1\"></span>ncial de<span class=\"_ _1\"></span>rivative Loans<span class=\"_ _1\"></span>, not d<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span>d for h<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span>gi<span class=\"_ _1\"></span>ng / contract<span class=\"_ _1\"></span>s designated cash and<span class=\"_ _4\"></span> Classification of financial assetsineffective<span class=\"_ _4\"></span> hedgesfor hedgingrecei<span class=\"_ _4\"></span>vables<span class=\"_ _27\"> </span><span class=\"ls53 ws55\">T<span class=\"_ _4\"></span>otal</span>202<span class=\"_ _1\"></span>2Non curr<span class=\"_ _4\"></span>ent financial<span class=\"_ _4\"></span> assets:Sha<span class=\"_ _1\"></span>res avail<span class=\"_ _1\"></span>abl<span class=\"_ _1\"></span>e for sa<span class=\"_ _1\"></span>le<span class=\"_ _208\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Othe<span class=\"_ _1\"></span>r receivable<span class=\"_ _1\"></span>s<span class=\"_ _23\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Financial<span class=\"_ _4\"></span> current<span class=\"_ _4\"></span> assets:T<span class=\"_ _4\"></span>rade receivabl<span class=\"_ _1\"></span>es<span class=\"_ _209\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _18\"> </span> 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 875 <span class=\"_ _18\"> </span> 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 875 Other current r<span class=\"_ _4\"></span>eceivables<span class=\"_ _1a5\"> </span> - <span class=\"_ _d7\"> </span> - <span class=\"_ _111\"> </span> 7 1<span class=\"_ _1\"></span>26 <span class=\"_ _1b\"> </span> 7 126 Ac<span class=\"_ _4\"></span>crued, non-in<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>oiced<span class=\"_ _4\"></span> production<span class=\"_ _20a\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _18a\"> </span> 113 6<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>6 <span class=\"_ _18a\"> </span> 113 6<span class=\"_ _1\"></span>16 1)Derivatives - <span class=\"_ _102\"> </span> - <span class=\"_ _107\"> </span> - Prepa<span class=\"_ _4\"></span>yment t<span class=\"_ _4\"></span>o suppl<span class=\"_ _4\"></span>iers<span class=\"_ _20b\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Cash and cash<span class=\"_ _4\"></span> equiva<span class=\"_ _4\"></span>lents<span class=\"_ _20c\"> </span> - <span class=\"_ _19f\"> </span>-<span class=\"_ _35\"> </span> 1<span class=\"_ _1\"></span>81 2<span class=\"_ _1\"></span>81 <span class=\"_ _58\"> </span> 1<span class=\"_ _1\"></span>81 2<span class=\"_ _1\"></span>81 T<span class=\"_ _5\"></span>otal financial<span class=\"_ _4\"></span> assets<span class=\"_ _20d\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _d6\"> </span> 4<span class=\"_ _1\"></span>08 8<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>8 <span class=\"_ _d6\"> </span> 40<span class=\"_ _1\"></span>8 89<span class=\"_ _1\"></span>8 202<span class=\"_ _1\"></span>1Non curr<span class=\"_ _4\"></span>ent financial<span class=\"_ _4\"></span> assets:Sha<span class=\"_ _1\"></span>res avail<span class=\"_ _1\"></span>abl<span class=\"_ _1\"></span>e for sa<span class=\"_ _1\"></span>le<span class=\"_ _208\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Othe<span class=\"_ _1\"></span>r receivable<span class=\"_ _1\"></span>s<span class=\"_ _23\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Financial<span class=\"_ _4\"></span> current<span class=\"_ _4\"></span> assets:T<span class=\"_ _4\"></span>rade receivabl<span class=\"_ _1\"></span>es<span class=\"_ _209\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _119\"> </span> 13<span class=\"_ _1\"></span>4 7<span class=\"_ _4\"></span>49 <span class=\"_ _119\"> </span> 13<span class=\"_ _1\"></span>4 7<span class=\"_ _4\"></span>49 Other current r<span class=\"_ _4\"></span>eceivables<span class=\"_ _1a5\"> </span> - <span class=\"_ _d7\"> </span> - <span class=\"_ _18a\"> </span> 13 9<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 <span class=\"_ _18a\"> </span> 13 9<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 Acquired, non-invoic<span class=\"_ _4\"></span>ed produc<span class=\"_ _1\"></span>tion<span class=\"_ _20e\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _3a\"> </span> 2<span class=\"_ _1\"></span>0 15<span class=\"_ _1\"></span>3 <span class=\"_ _3a\"> </span> 20 1<span class=\"_ _1\"></span>53 1)Derivatives 10 49<span class=\"_ _1\"></span>1 <span class=\"_ _170\"> </span> 1 014 <span class=\"_ _145\"> </span> 11 5<span class=\"_ _1\"></span>05 Prepa<span class=\"_ _4\"></span>yment t<span class=\"_ _4\"></span>o suppl<span class=\"_ _4\"></span>iers<span class=\"_ _20b\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Cash and cash<span class=\"_ _4\"></span> equival<span class=\"_ _4\"></span>ents<span class=\"_ _20c\"> </span> - <span class=\"_ _19f\"> </span>-<span class=\"_ _e3\"> </span> 17<span class=\"_ _4\"></span>4 501 <span class=\"_ _11\"> </span> 17<span class=\"_ _5\"></span>4 5<span class=\"_ _1\"></span>01 T<span class=\"_ _5\"></span>otal financial<span class=\"_ _4\"></span> assets<span class=\"_ _20f\"> </span> 10 49<span class=\"_ _1\"></span>1 <span class=\"_ _53\"> </span> 1 014 <span class=\"_ _49\"> </span> 343 3<span class=\"_ _1\"></span>09 <span class=\"_ _4c\"> </span> 35<span class=\"_ _1\"></span>4 814 1)  <span class=\"_ _45\"></span>Fair val<span class=\"_ _1\"></span>ue of f<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>cial l<span class=\"_ _1\"></span>iab<span class=\"_ _1\"></span>iliti<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>: Th<span class=\"_ _1\"></span>e Gro<span class=\"_ _1\"></span>up<span class=\"_ _1\"></span>\u2019s deriv<span class=\"_ _1\"></span>ative<span class=\"_ _1\"></span>s con<span class=\"_ _1\"></span>sis<span class=\"_ _1\"></span>t of for<span class=\"_ _1\"></span>wa<span class=\"_ _1\"></span>rd cu<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>y con<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. Fair va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e of for<span class=\"_ _1\"></span>wa<span class=\"_ _1\"></span>rd cu<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>y con<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s is de<span class=\"_ _1\"></span>term<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>ed by uti<span class=\"_ _1\"></span>lizin<span class=\"_ _1\"></span>g ma<span class=\"_ _1\"></span>rket<span class=\"_ _4\"></span>-to-<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>rket rate o<span class=\"_ _1\"></span>n the b<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce-<span class=\"_ _1\"></span>she<span class=\"_ _1\"></span>et d<span class=\"_ _1\"></span>ate as s<span class=\"_ _1\"></span>tate<span class=\"_ _1\"></span>d by the G<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>up\u2019s ba<span class=\"_ _1\"></span>nk<span class=\"_ _1\"></span>. Fair va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e rela<span class=\"_ _1\"></span>ting to n<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>-cur<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span>t de<span class=\"_ _1\"></span>bt is con<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>der<span class=\"_ _1\"></span>ed a<span class=\"_ _1\"></span>pp<span class=\"_ _1\"></span>roxima<span class=\"_ _1\"></span>tely e<span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>al to ca<span class=\"_ _1\"></span>rr<span class=\"_ _1\"></span>y<span class=\"_ _1\"></span>ing v<span class=\"_ _1\"></span>alu<span class=\"_ _1\"></span>e, a<span class=\"_ _1\"></span>s lo<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>s are g<span class=\"_ _1\"></span>iven at m<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ket term<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d wit<span class=\"_ _1\"></span>h a flo<span class=\"_ _1\"></span>atin<span class=\"_ _1\"></span>g rate<span class=\"_ _1\"></span>.Fina<span class=\"_ _1\"></span>ncial de<span class=\"_ _1\"></span>rivative Fina<span class=\"_ _1\"></span>ncial de<span class=\"_ _1\"></span>rivative contr<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s not d<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span>d for<span class=\"_ _1\"></span> contract<span class=\"_ _1\"></span>s designated Loans<span class=\"_ _4\"></span> and Classif<span class=\"_ _1\"></span>ication of financial liabilities:hedging / i<span class=\"_ _4\"></span>neffective<span class=\"_ _4\"></span> hedgesfor hedgingrecei<span class=\"_ _4\"></span>vables<span class=\"_ _e6\"> </span><span class=\"ls53 ws55\">T<span class=\"_ _5\"></span>otal</span>202<span class=\"_ _1\"></span>2Non<span class=\"_ _1\"></span>-curre<span class=\"_ _1\"></span>nt financial liab<span class=\"_ _1\"></span>ilitiesInt<span class=\"_ _4\"></span>erest<span class=\"_ _4\"></span>-beari<span class=\"_ _4\"></span>ng non-curr<span class=\"_ _4\"></span>ent debt<span class=\"_ _1c6\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _34\"> </span> <span class=\"_ _174\"> </span>-   Current finan<span class=\"_ _1\"></span>cial liabilitiesFirst y<span class=\"_ _4\"></span>ear instalment<span class=\"_ _4\"></span> of non<span class=\"_ _4\"></span>-current<span class=\"_ _4\"></span> debt<span class=\"_ _210\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _b\"> </span> - Interes<span class=\"_ _1\"></span>t<span class=\"_ _4\"></span>-bea<span class=\"_ _1\"></span>ring cur<span class=\"_ _1\"></span>rent liabil<span class=\"_ _1\"></span>ities<span class=\"_ _211\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _b\"> </span> - Prepa<span class=\"_ _4\"></span>yments from cust<span class=\"_ _4\"></span>omers<span class=\"_ _212\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _d2\"> </span> 42 418 <span class=\"_ _11d\"> </span> 42 4<span class=\"_ _4\"></span>18 1)Derivatives  7 17<span class=\"_ _1\"></span>1 <span class=\"_ _167\"> </span> 27 <span class=\"_ _be\"> </span> - <span class=\"_ _fe\"> </span> 7 1<span class=\"_ _1\"></span>98 Account<span class=\"_ _1\"></span>s payab<span class=\"_ _1\"></span>le an<span class=\"_ _1\"></span>d othe<span class=\"_ _1\"></span>r shor<span class=\"_ _1\"></span>t-<span class=\"_ _4\"></span>term lia<span class=\"_ _1\"></span>bilitie<span class=\"_ _1\"></span>s<span class=\"_ _213\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _d3\"> </span> 1<span class=\"_ _1\"></span>01 8<span class=\"_ _1\"></span>40 <span class=\"_ _214\"> </span> 101 8<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>0 T<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>tal fin<span class=\"_ _1\"></span>ancial liabilities<span class=\"_ _215\"> </span> 7 171 <span class=\"_ _167\"> </span> 27 <span class=\"_ _16\"> </span> 14<span class=\"_ _1\"></span>4 2<span class=\"_ _1\"></span>59 <span class=\"_ _d\"> </span> 15<span class=\"_ _1\"></span>1 457 202<span class=\"_ _1\"></span>1Non<span class=\"_ _1\"></span>-curre<span class=\"_ _1\"></span>nt financial liab<span class=\"_ _1\"></span>ilitiesInt<span class=\"_ _4\"></span>erest<span class=\"_ _4\"></span>-beari<span class=\"_ _4\"></span>ng non-curr<span class=\"_ _4\"></span>ent debt<span class=\"_ _1c6\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _34\"> </span> <span class=\"_ _174\"> </span>-   Current finan<span class=\"_ _1\"></span>cial liabilitiesFirst y<span class=\"_ _4\"></span>ear instalment<span class=\"_ _4\"></span> of non<span class=\"_ _4\"></span>-current<span class=\"_ _4\"></span> debt<span class=\"_ _210\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _b\"> </span> - Interes<span class=\"_ _1\"></span>t<span class=\"_ _4\"></span>-bea<span class=\"_ _1\"></span>ring cur<span class=\"_ _1\"></span>rent liabil<span class=\"_ _1\"></span>ities<span class=\"_ _211\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _b\"> </span> - Prepa<span class=\"_ _4\"></span>yments from cust<span class=\"_ _4\"></span>omers<span class=\"_ _212\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _e6\"> </span> 29 45<span class=\"_ _1\"></span>6 <span class=\"_ _74\"> </span> 29 45<span class=\"_ _1\"></span>6 1)Derivatives  3 7<span class=\"_ _1\"></span>10 <span class=\"_ _216\"> </span> 261 <span class=\"_ _be\"> </span> - <span class=\"_ _122\"> </span> 3 97<span class=\"_ _1\"></span>1 Account<span class=\"_ _1\"></span>s payab<span class=\"_ _1\"></span>le an<span class=\"_ _1\"></span>d othe<span class=\"_ _1\"></span>r shor<span class=\"_ _1\"></span>t-<span class=\"_ _4\"></span>term lia<span class=\"_ _1\"></span>bilitie<span class=\"_ _1\"></span>s<span class=\"_ _213\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _4f\"> </span> 95 2<span class=\"_ _1\"></span>59 <span class=\"_ _100\"> </span> 95 2<span class=\"_ _1\"></span>59 T<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>tal fin<span class=\"_ _1\"></span>ancial liabilities<span class=\"_ _217\"> </span> 3 7<span class=\"_ _1\"></span>10 <span class=\"_ _53\"> </span> 261 <span class=\"_ _106\"> </span> 124 71<span class=\"_ _1\"></span>5 <span class=\"_ _218\"> </span> 128 6<span class=\"_ _1\"></span>87 1)  <span class=\"_ _45\"></span>Fair val<span class=\"_ _1\"></span>ue of f<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>cial l<span class=\"_ _1\"></span>iab<span class=\"_ _1\"></span>iliti<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>: Th<span class=\"_ _1\"></span>e Gro<span class=\"_ _1\"></span>up<span class=\"_ _1\"></span>\u2019s deriv<span class=\"_ _1\"></span>ative<span class=\"_ _1\"></span>s con<span class=\"_ _1\"></span>sis<span class=\"_ _1\"></span>t of for<span class=\"_ _1\"></span>wa<span class=\"_ _1\"></span>rd cu<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>y con<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. Fair va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e of for<span class=\"_ _1\"></span>wa<span class=\"_ _1\"></span>rd cu<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>y con<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s is de<span class=\"_ _1\"></span>term<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>ed by uti<span class=\"_ _1\"></span>lizin<span class=\"_ _1\"></span>g ma<span class=\"_ _1\"></span>rket<span class=\"_ _4\"></span>-to-<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>rket rate o<span class=\"_ _1\"></span>n the b<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce-<span class=\"_ _1\"></span>she<span class=\"_ _1\"></span>et d<span class=\"_ _1\"></span>ate as s<span class=\"_ _1\"></span>tate<span class=\"_ _1\"></span>d by the G<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>up\u2019s ba<span class=\"_ _1\"></span>nk<span class=\"_ _1\"></span>. Fair va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e rela<span class=\"_ _1\"></span>ting to n<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>-cur<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span>t de<span class=\"_ _1\"></span>bt is con<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>der<span class=\"_ _1\"></span>ed a<span class=\"_ _1\"></span>pp<span class=\"_ _1\"></span>roxima<span class=\"_ _1\"></span>tely e<span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>al to ca<span class=\"_ _1\"></span>rr<span class=\"_ _1\"></span>y<span class=\"_ _1\"></span>ing v<span class=\"_ _1\"></span>alu<span class=\"_ _1\"></span>e, a<span class=\"_ _1\"></span>s lo<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>s are g<span class=\"_ _1\"></span>iven at m<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ket term<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d wit<span class=\"_ _1\"></span>h a flo<span class=\"_ _1\"></span>atin<span class=\"_ _1\"></span>g rate<span class=\"_ _1\"></span>.The G<span class=\"_ _1\"></span>roup use<span class=\"_ _1\"></span>s the following hierarchy for determining a<span class=\"_ _1\"></span>nd disclosing th<span class=\"_ _1\"></span>e fair valu<span class=\"_ _1\"></span>e of finan<span class=\"_ _1\"></span>cial ins<span class=\"_ _1\"></span>trume<span class=\"_ _1\"></span>nts by valua<span class=\"_ _4\"></span>tion<span class=\"_ _4\"></span> techni<span class=\"_ _4\"></span>que:\u2022 <span class=\"_ _44\"> </span>Lev<span class=\"_ _4\"></span>el 1: Q<span class=\"_ _1\"></span>uoted (<span class=\"_ _5\"></span>u<span class=\"_ _1\"></span>nadju<span class=\"_ _1\"></span>sted) prices i<span class=\"_ _1\"></span>n ac<span class=\"_ _1\"></span>tive marke<span class=\"_ _4\"></span>t<span class=\"_ _1\"></span>s for identica<span class=\"_ _1\"></span>l ass<span class=\"_ _1\"></span>ets or liab<span class=\"_ _1\"></span>ilities\u2022 <span class=\"_ _44\"> </span>Lev<span class=\"_ _4\"></span>el 2: Oth<span class=\"_ _1\"></span>er techniq<span class=\"_ _1\"></span>ues for whic<span class=\"_ _1\"></span>h all input<span class=\"_ _1\"></span>s which have a significa<span class=\"_ _1\"></span>nt effe<span class=\"_ _1\"></span>ct o<span class=\"_ _1\"></span>n the recorded f<span class=\"_ _1\"></span>air value a<span class=\"_ _1\"></span>re obser<span class=\"_ _1\"></span>vab<span class=\"_ _1\"></span>le, eithe<span class=\"_ _1\"></span>r direc<span class=\"_ _1\"></span>tly or indirec<span class=\"_ _1\"></span>tly\u2022 <span class=\"_ _44\"> </span>Lev<span class=\"_ _4\"></span>el 3: T<span class=\"_ _5\"></span>e<span class=\"_ _1\"></span>chniq<span class=\"_ _1\"></span>ues which u<span class=\"_ _1\"></span>se inpu<span class=\"_ _1\"></span>ts which h<span class=\"_ _1\"></span>av<span class=\"_ _4\"></span>e a signific<span class=\"_ _1\"></span>ant ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>t on the re<span class=\"_ _1\"></span>corded fair va<span class=\"_ _1\"></span>lue that are not based on ob<span class=\"_ _4\"></span>servable mark<span class=\"_ _4\"></span>et da<span class=\"_ _4\"></span>ta.202<span class=\"_ _1\"></span>2<span class=\"_ _219\"> </span>202<span class=\"_ _1\"></span>1Ov<span class=\"_ _4\"></span>erall<span class=\"_ _e7\"> </span><span class=\"ls81 ws26\">L<span class=\"_ _1\"></span>evel<span class=\"_ _1\"></span> 1<span class=\"_ _21a\"> </span>Leve<span class=\"_ _1\"></span>l 2<span class=\"_ _21a\"> </span>L<span class=\"_ _1\"></span>evel<span class=\"_ _1\"></span> 3<span class=\"_ _122\"> </span></span>Ov<span class=\"_ _4\"></span>erall<span class=\"_ _e7\"> </span>Leve<span class=\"_ _1\"></span>l 1<span class=\"_ _21a\"> </span>L<span class=\"_ _1\"></span>eve<span class=\"_ _1\"></span>l 2<span class=\"_ _21a\"> </span>Le<span class=\"_ _1\"></span>vel<span class=\"_ _1\"></span> 3As<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>ts m<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>red a<span class=\"_ _1\"></span>t fa<span class=\"_ _1\"></span>ir va<span class=\"_ _1\"></span>lueForeig<span class=\"_ _1\"></span>n exchang<span class=\"_ _1\"></span>e contra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts - h<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span>ging<span class=\"_ _162\"> </span> - <span class=\"_ _1b\"> </span> - <span class=\"_ _18e\"> </span> - <span class=\"_ _10c\"> </span> - <span class=\"_ _3d\"> </span> 1 014 <span class=\"_ _18e\"> </span> - <span class=\"_ _16\"> </span> 1 014 <span class=\"_ _18e\"> </span> - Forei<span class=\"_ _4\"></span>gn ex<span class=\"_ _4\"></span>change c<span class=\"_ _4\"></span>ontracts - non-hedging<span class=\"_ _28\"> </span> - <span class=\"_ _12a\"> </span> - <span class=\"_ _18e\"> </span> - <span class=\"_ _10c\"> </span> - <span class=\"_ _e1\"> </span> 10 491 <span class=\"_ _18e\"> </span> - <span class=\"_ _11e\"> </span> 1<span class=\"_ _1\"></span>0 491 <span class=\"_ _18e\"> </span> - Lia<span class=\"_ _1\"></span>bil<span class=\"_ _1\"></span>iti<span class=\"_ _1\"></span>es m<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>sur<span class=\"_ _1\"></span>ed at f<span class=\"_ _1\"></span>ai<span class=\"_ _1\"></span>r val<span class=\"_ _1\"></span>ueForeig<span class=\"_ _1\"></span>n exchang<span class=\"_ _1\"></span>e contra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts - h<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span>ging<span class=\"_ _17a\"> </span> 27 <span class=\"_ _1b\"> </span> - <span class=\"_ _3b\"> </span> 27 <span class=\"_ _10c\"> </span> - <span class=\"_ _2f\"> </span> 27 <span class=\"_ _18e\"> </span> - <span class=\"_ _10d\"> </span> 27 <span class=\"_ _18e\"> </span> - Forei<span class=\"_ _4\"></span>gn ex<span class=\"_ _4\"></span>change c<span class=\"_ _4\"></span>ontracts - non-hedging<span class=\"_ _dc\"> </span> 7 17<span class=\"_ _1\"></span>1 <span class=\"_ _1b\"> </span> - <span class=\"_ _12e\"> </span> 7 17<span class=\"_ _1\"></span>1 <span class=\"_ _10c\"> </span> - <span class=\"_ _dc\"> </span> 7 171 <span class=\"_ _18e\"> </span> - <span class=\"_ _d3\"> </span> 7 17<span class=\"_ _1\"></span>1 <span class=\"_ _10c\"> </span> - ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-58-3": {
   "value": "downturn in the oil-ga<span class=\"_ _1\"></span>s market may impac<span class=\"_ _1\"></span>t the market outlook for so<span class=\"_ _1\"></span>me of the<span class=\"_ _1\"></span>se produ<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>.Furthe<span class=\"_ _1\"></span>r des<span class=\"_ _1\"></span>cription of the group\u2019s market risk can be found in the D<span class=\"_ _1\"></span>irec<span class=\"_ _1\"></span>tors\u2019 repo<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>. a<span class=\"_ _4\"></span>) Curr<span class=\"_ _4\"></span>ency riskThe group o<span class=\"_ _1\"></span>perates on a world-wide b<span class=\"_ _1\"></span>asis an<span class=\"_ _1\"></span>d is exposed to currency ri<span class=\"_ _1\"></span>sk in foreign currencies<span class=\"_ _1\"></span>. Exp<span class=\"_ _1\"></span>osure to the risk in foreign exchange rates relates prima<span class=\"_ _1\"></span>rily to the group\u2019<span class=\"_ _4\"></span>s ope<span class=\"_ _1\"></span>rating ac<span class=\"_ _1\"></span>tivities (<span class=\"_ _4\"></span>when rev<span class=\"_ _4\"></span>enue o<span class=\"_ _1\"></span>r expense<span class=\"_ _4\"></span> is denomina<span class=\"_ _4\"></span>ted<span class=\"_ _4\"></span> in for<span class=\"_ _4\"></span>eign<span class=\"_ _4\"></span> currenci<span class=\"_ _4\"></span>es<span class=\"_ _5\"></span>). The group m<span class=\"_ _1\"></span>anag<span class=\"_ _1\"></span>es it<span class=\"_ _1\"></span>s foreign curren<span class=\"_ _1\"></span>cy risk by hedg<span class=\"_ _1\"></span>ing the net exposure in foreign c<span class=\"_ _1\"></span>urrencie<span class=\"_ _1\"></span>s, whi<span class=\"_ _1\"></span>ch is mainly U<span class=\"_ _1\"></span>SD an<span class=\"_ _1\"></span>d EUR<span class=\"_ _1\"></span>. Cu<span class=\"_ _1\"></span>rrenc<span class=\"_ _1\"></span>y cash f<span class=\"_ _1\"></span>low forecas<span class=\"_ _1\"></span>ts are revie<span class=\"_ _4\"></span>wed on a regu<span class=\"_ _1\"></span>lar basi<span class=\"_ _1\"></span>s and the g<span class=\"_ _1\"></span>roup aims to hedge a p<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>tion of the foreca<span class=\"_ _1\"></span>sted net curre<span class=\"_ _1\"></span>ncy exposure that matures within a 24-months pe<span class=\"_ _1\"></span>riod<span class=\"_ _1\"></span>. Forwa<span class=\"_ _1\"></span>rd ex<span class=\"_ _4\"></span>chan<span class=\"_ _1\"></span>ge contrac<span class=\"_ _1\"></span>ts a<span class=\"_ _1\"></span>re used as h<span class=\"_ _1\"></span>edgi<span class=\"_ _1\"></span>ng instru<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>s and th<span class=\"_ _1\"></span>ey are designated as h<span class=\"_ _1\"></span>edg<span class=\"_ _1\"></span>es of firm comm<span class=\"_ _1\"></span>itments fo<span class=\"_ _1\"></span>r those he<span class=\"_ _1\"></span>dging relationship<span class=\"_ _1\"></span>s that qualif<span class=\"_ _1\"></span>y for he<span class=\"_ _1\"></span>dge a<span class=\"_ _1\"></span>ccounting. Whe<span class=\"_ _1\"></span>n neces<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y<span class=\"_ _4\"></span>, forward<span class=\"_ _4\"></span> ex<span class=\"_ _4\"></span>change c<span class=\"_ _4\"></span>ont<span class=\"_ _4\"></span>racts are pro<span class=\"_ _4\"></span>longed as t<span class=\"_ _4\"></span>hey matu<span class=\"_ _1\"></span>re. For other mon<span class=\"_ _1\"></span>etar<span class=\"_ _1\"></span>y as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s and ob<span class=\"_ _1\"></span>ligations in foreign currenc<span class=\"_ _1\"></span>y<span class=\"_ _4\"></span>, net exposure is mo<span class=\"_ _1\"></span>nitored, an<span class=\"_ _1\"></span>d is adjus<span class=\"_ _1\"></span>ted by purchasing an<span class=\"_ _1\"></span>d selling foreign cur<span class=\"_ _1\"></span>rency wh<span class=\"_ _1\"></span>en nec<span class=\"_ _4\"></span>essary<span class=\"_ _4\"></span>. The group h<span class=\"_ _1\"></span>as insign<span class=\"_ _1\"></span>ifica<span class=\"_ _1\"></span>nt inv<span class=\"_ _4\"></span>es<span class=\"_ _1\"></span>tment<span class=\"_ _1\"></span>s in foreign subsidiarie<span class=\"_ _1\"></span>s where n<span class=\"_ _1\"></span>et asset<span class=\"_ _1\"></span>s are expose<span class=\"_ _1\"></span>d to currenc<span class=\"_ _1\"></span>y risk at conversion of currenc<span class=\"_ _1\"></span>y<span class=\"_ _4\"></span>. b<span class=\"_ _4\"></span>) Interes<span class=\"_ _1\"></span>t rate riskInterest rate risk is the risk that the f<span class=\"_ _1\"></span>air valu<span class=\"_ _1\"></span>e or future cash f<span class=\"_ _1\"></span>lows of a financial in<span class=\"_ _1\"></span>strum<span class=\"_ _1\"></span>ent will fluc<span class=\"_ _1\"></span>tuate bec<span class=\"_ _1\"></span>ause of cha<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>s in market interest rates<span class=\"_ _1\"></span>. A<span class=\"_ _1\"></span>s per 31 D<span class=\"_ _1\"></span>ecemb<span class=\"_ _1\"></span>er 202<span class=\"_ _1\"></span>2, the group d<span class=\"_ _1\"></span>oes n<span class=\"_ _1\"></span>ot hav<span class=\"_ _4\"></span>e any int<span class=\"_ _4\"></span>erest<span class=\"_ _5\"></span>-bearing deb<span class=\"_ _4\"></span>t, hence<span class=\"_ _4\"></span> no mat<span class=\"_ _4\"></span>erial<span class=\"_ _4\"></span> expos<span class=\"_ _4\"></span>ure to the risk of change<span class=\"_ _1\"></span>s in market interest rates<span class=\"_ _1\"></span>. The group\u2019s surplus liq<span class=\"_ _1\"></span>uidity is in th<span class=\"_ _1\"></span>e form of bank deposit<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. Any divergence from the us<span class=\"_ _1\"></span>e of a floating rate of int<span class=\"_ _4\"></span>eres<span class=\"_ _1\"></span>t and pla<span class=\"_ _1\"></span>cement of surp<span class=\"_ _1\"></span>lus liquidit<span class=\"_ _1\"></span>y shall be d<span class=\"_ _1\"></span>etermined by the Bo<span class=\"_ _1\"></span>ard of Direc<span class=\"_ _1\"></span>tors<span class=\"_ _1\"></span>.Items exposed to interest rate risk are ma<span class=\"_ _1\"></span>inly related to bank de<span class=\"_ _1\"></span>posits a<span class=\"_ _1\"></span>nd und<span class=\"_ _1\"></span>rawn credit facilities<span class=\"_ _1\"></span>. MARKET RISKMarket risk is the risk of cha<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>s to market prices, su<span class=\"_ _1\"></span>ch as foreign exchange rates interes<span class=\"_ _1\"></span>t and comm<span class=\"_ _1\"></span>odities<span class=\"_ _1\"></span>, af<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>ting the income o<span class=\"_ _1\"></span>r value of fina<span class=\"_ _1\"></span>ncial ins<span class=\"_ _1\"></span>trum<span class=\"_ _1\"></span>ents<span class=\"_ _1\"></span>. Mana<span class=\"_ _1\"></span>gem<span class=\"_ _1\"></span>ent of market risk intends to monitor that risk exposure lies within a set framework.<span class=\"_ _1\"></span>  The comp<span class=\"_ _1\"></span>anies of the g<span class=\"_ _1\"></span>roup buy a<span class=\"_ _1\"></span>nd sell f<span class=\"_ _1\"></span>inancial derivatives and inc<span class=\"_ _1\"></span>ur fina<span class=\"_ _1\"></span>ncial oblig<span class=\"_ _1\"></span>ations to contr<span class=\"_ _4\"></span>ol market risk<span class=\"_ _1\"></span>. T<span class=\"_ _5\"></span>ra<span class=\"_ _1\"></span>nsa<span class=\"_ _1\"></span>ctio<span class=\"_ _1\"></span>ns are ca<span class=\"_ _1\"></span>rried ou<span class=\"_ _1\"></span>t within the guide<span class=\"_ _1\"></span>lines is<span class=\"_ _1\"></span>sue<span class=\"_ _1\"></span>d by the group. Hed<span class=\"_ _1\"></span>ge accounting is used for F<span class=\"_ _1\"></span>X contrac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s that qualif<span class=\"_ _1\"></span>y for h<span class=\"_ _1\"></span>edge accounting. Th<span class=\"_ _1\"></span>e remaining contrac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s are me<span class=\"_ _1\"></span>asured at fair valu<span class=\"_ _1\"></span>e through profit a<span class=\"_ _1\"></span>nd loss<span class=\"_ _1\"></span>.  There are a n<span class=\"_ _1\"></span>umbe<span class=\"_ _1\"></span>r of risks related to the market dev<span class=\"_ _4\"></span>elopmen<span class=\"_ _4\"></span>t for Nekk<span class=\"_ _4\"></span>ar<span class=\"_ _1\"></span>\u2019<span class=\"_ _4\"></span>s pr<span class=\"_ _4\"></span>oduct<span class=\"_ _1\"></span>s and servic<span class=\"_ _4\"></span>es. Nek<span class=\"_ _1\"></span>kar mon<span class=\"_ _1\"></span>itors these ri<span class=\"_ _1\"></span>sks throug<span class=\"_ _1\"></span>h its s<span class=\"_ _1\"></span>ales n<span class=\"_ _1\"></span>etwork and by monitoring relevant available inform<span class=\"_ _1\"></span>ation on trends like ship<span class=\"_ _4\"></span>yard utilizat<span class=\"_ _4\"></span>ion indic<span class=\"_ _1\"></span>ators, investment trends an<span class=\"_ _1\"></span>d oil prices<span class=\"_ _1\"></span>.Within BUS<span class=\"_ _1\"></span>YS, th<span class=\"_ _1\"></span>e order ba<span class=\"_ _1\"></span>cklog is s<span class=\"_ _1\"></span>trong at ov<span class=\"_ _4\"></span>er NO<span class=\"_ _1\"></span>K 824 million and repre<span class=\"_ _1\"></span>sent<span class=\"_ _1\"></span>s a solid op<span class=\"_ _1\"></span>erational foundation for the comi<span class=\"_ _1\"></span>ng perio<span class=\"_ _1\"></span>ds<span class=\"_ _1\"></span>. Future deman<span class=\"_ _1\"></span>d for t<span class=\"_ _4\"></span>he curr<span class=\"_ _4\"></span>ent pr<span class=\"_ _4\"></span>oduct port<span class=\"_ _1\"></span>fol<span class=\"_ _4\"></span>io depends on the shipyards\u2019 ne<span class=\"_ _1\"></span>ed to imple<span class=\"_ _1\"></span>ment mo<span class=\"_ _1\"></span>re eff<span class=\"_ _1\"></span>icient produc<span class=\"_ _1\"></span>tion line<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. Currently<span class=\"_ _4\"></span>, there are no sign<span class=\"_ _1\"></span>s that the yard<span class=\"_ _4\"></span> industry\u2019s<span class=\"_ _4\"></span> focus on<span class=\"_ _4\"></span> restructurin<span class=\"_ _4\"></span>g and incr<span class=\"_ _4\"></span>eased produc<span class=\"_ _1\"></span>tivity will dimin<span class=\"_ _1\"></span>ish. From the volume of identifie<span class=\"_ _1\"></span>d prospec<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s, we expec<span class=\"_ _1\"></span>t the<span class=\"_ _1\"></span>re is potential for fur<span class=\"_ _1\"></span>the<span class=\"_ _1\"></span>r growth in the seg<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>.Rene<span class=\"_ _4\"></span>wables and aqu<span class=\"_ _4\"></span>acultur<span class=\"_ _4\"></span>e are<span class=\"_ _4\"></span> stil<span class=\"_ _4\"></span>l product development p<span class=\"_ _1\"></span>roject<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. For the<span class=\"_ _1\"></span>se busin<span class=\"_ _1\"></span>ess a<span class=\"_ _1\"></span>reas the risk fac<span class=\"_ _1\"></span>tors m<span class=\"_ _1\"></span>ainly relate to c<span class=\"_ _4\"></span>omm<span class=\"_ _1\"></span>ercialization of the products and solu<span class=\"_ _4\"></span>tions. Dig<span class=\"_ _4\"></span>ital Solu<span class=\"_ _4\"></span>tions (<span class=\"_ _4\"></span>Int<span class=\"_ _4\"></span>elli<span class=\"_ _4\"></span>lift<span class=\"_ _4\"></span>) has a pr<span class=\"_ _4\"></span>ov<span class=\"_ _4\"></span>en c<span class=\"_ _4\"></span>ommerc<span class=\"_ _4\"></span>iali<span class=\"_ _4\"></span>zed t<span class=\"_ _4\"></span>echnolog<span class=\"_ _4\"></span>y and the<span class=\"_ _4\"></span> produc<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s have been sold to both oil-ga<span class=\"_ _1\"></span>s related busine<span class=\"_ _1\"></span>ss a<span class=\"_ _1\"></span>nd wind in<span class=\"_ _1\"></span>dus<span class=\"_ _1\"></span>try. How<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>, a potential c<span class=\"_ _4\"></span>) Price ris<span class=\"_ _1\"></span>kThe group i<span class=\"_ _1\"></span>s exposed to fluc<span class=\"_ _1\"></span>tuations in m<span class=\"_ _1\"></span>arket prices in the o<span class=\"_ _1\"></span>perationa<span class=\"_ _1\"></span>l areas related to contract<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>, includin<span class=\"_ _1\"></span>g chang<span class=\"_ _1\"></span>es in ma<span class=\"_ _1\"></span>rket prices for raw materials, equipment<span class=\"_ _4\"></span> and dev<span class=\"_ _4\"></span>elopmen<span class=\"_ _4\"></span>t in wa<span class=\"_ _4\"></span>ges. These risks a<span class=\"_ _1\"></span>re to the extent possible m<span class=\"_ _1\"></span>anag<span class=\"_ _1\"></span>ed in the bid proces<span class=\"_ _1\"></span>ses by lockin<span class=\"_ _1\"></span>g in committed p<span class=\"_ _1\"></span>rices from vendors a<span class=\"_ _1\"></span>s a basis for of<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>rs to custome<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>, or by striving to place purcha<span class=\"_ _1\"></span>se order<span class=\"_ _1\"></span>s to vendors as soon a<span class=\"_ _1\"></span>s possibl<span class=\"_ _1\"></span>e af<span class=\"_ _1\"></span>ter contract signin<span class=\"_ _1\"></span>g or through esc<span class=\"_ _1\"></span>alation clause<span class=\"_ _1\"></span>s with custome<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>. Furthe<span class=\"_ _1\"></span>rmore, th<span class=\"_ _1\"></span>e majorit<span class=\"_ _1\"></span>y of Nek<span class=\"_ _1\"></span>kar<span class=\"_ _1\"></span>\u2019<span class=\"_ _4\"></span>s long-term ser<span class=\"_ _1\"></span>vice contract<span class=\"_ _1\"></span>s with cus<span class=\"_ _1\"></span>tomers h<span class=\"_ _1\"></span>av<span class=\"_ _4\"></span>e built<span class=\"_ _4\"></span>-in clause<span class=\"_ _1\"></span>s that ensure a<span class=\"_ _1\"></span>nnual inf<span class=\"_ _1\"></span>lation adjus<span class=\"_ _1\"></span>tment<span class=\"_ _1\"></span>s that correspon<span class=\"_ _1\"></span>d to recognized consumer pri<span class=\"_ _1\"></span>ce indices or similar<span class=\"_ _4\"></span>. Nek<span class=\"_ _1\"></span>kar also ha<span class=\"_ _1\"></span>s internal proces<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>s in place to ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tively manage pr<span class=\"_ _1\"></span>ice risk, inclu<span class=\"_ _1\"></span>ding ma<span class=\"_ _1\"></span>ndator<span class=\"_ _1\"></span>y internal controls and s<span class=\"_ _1\"></span>afeguardin<span class=\"_ _1\"></span>g process<span class=\"_ _1\"></span>es for tenders<span class=\"_ _4\"></span> and con<span class=\"_ _4\"></span>tracts. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-61-3": {
   "value": "As of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12, the group ha<span class=\"_ _1\"></span>d the following maturity distribution on it<span class=\"_ _1\"></span>s external cus<span class=\"_ _1\"></span>tomers:0<span class=\"_ _2\"></span>-3 3-<span class=\"_ _1\"></span>6 &gt;6 (NOK Not <span class=\"_ _45\"></span><span class=\"ls8 ws1\"> </span>months months months 1000<span class=\"_ _4\"></span>)<span class=\"_ _dd\"> </span><span class=\"ls53 ws55\">T<span class=\"_ _4\"></span>otal</span>dueover<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>eover<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>eover<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>e31.<span class=\"_ _4\"></span>12.20<span class=\"_ _4\"></span>22<span class=\"_ _103\"> </span>10<span class=\"_ _1\"></span>6 875<span class=\"_ _5e\"> </span>28 4<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>8<span class=\"_ _fe\"> </span>56 321<span class=\"_ _104\"> </span><span class=\"ls75 ws73\">-1 2<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>8<span class=\"_ _fe\"> </span></span>23<span class=\"_ _4\"></span> 31431.<span class=\"_ _4\"></span>12.20<span class=\"_ _4\"></span>21<span class=\"_ _104\"> </span>1<span class=\"_ _1\"></span>34 7<span class=\"_ _4\"></span>49<span class=\"_ _105\"> </span>85 9<span class=\"_ _1\"></span>82<span class=\"_ _57\"> </span>42<span class=\"_ _1\"></span> 0<span class=\"_ _1\"></span>99<span class=\"_ _106\"> </span><span class=\"ls2a ws29\">4 03<span class=\"_ _1\"></span>1<span class=\"_ _47\"> </span></span>2 637For accounts re<span class=\"_ _1\"></span>ceivable that are not yet due, the assessment is, based o<span class=\"_ _4\"></span>n pre<span class=\"_ _4\"></span>vious e<span class=\"_ _4\"></span>xperienc<span class=\"_ _4\"></span>e, th<span class=\"_ _4\"></span>at there is no n<span class=\"_ _1\"></span>eed to impa<span class=\"_ _1\"></span>ir the value<span class=\"_ _1\"></span>. Acc<span class=\"_ _4\"></span>ount<span class=\"_ _1\"></span>s rec<span class=\"_ _4\"></span>eivables<span class=\"_ _4\"></span> rela<span class=\"_ _4\"></span>te t<span class=\"_ _4\"></span>o independen<span class=\"_ _4\"></span>t cust<span class=\"_ _4\"></span>omers who have no pre<span class=\"_ _4\"></span>vious h<span class=\"_ _1\"></span>istor<span class=\"_ _1\"></span>y of failing to fulf<span class=\"_ _1\"></span>ill their obligations to the group. I<span class=\"_ _1\"></span>nv<span class=\"_ _4\"></span>oicing is to a large ex<span class=\"_ _1\"></span>tent carr<span class=\"_ _1\"></span>ied out in a<span class=\"_ _1\"></span>ccordance with milestone<span class=\"_ _1\"></span>-base<span class=\"_ _1\"></span>d progr<span class=\"_ _4\"></span>ess in each<span class=\"_ _4\"></span> project. The ab<span class=\"_ _1\"></span>ov<span class=\"_ _4\"></span>e tab<span class=\"_ _1\"></span>le is pres<span class=\"_ _1\"></span>ented net of bad d<span class=\"_ _1\"></span>ebt provisions. A<span class=\"_ _1\"></span>s pe<span class=\"_ _1\"></span>r 31 D<span class=\"_ _1\"></span>ecemb<span class=\"_ _1\"></span>er 202<span class=\"_ _1\"></span>2, a provision NO<span class=\"_ _1\"></span>K 13 million is inclu<span class=\"_ _1\"></span>ded d<span class=\"_ _1\"></span>ue to uncer<span class=\"_ _1\"></span>taint<span class=\"_ _1\"></span>y for payment in one proje<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>. He<span class=\"_ _1\"></span>nce, the gross a<span class=\"_ _1\"></span>mount of account<span class=\"_ _1\"></span>s receivable<span class=\"_ _1\"></span>s &gt; 6 months overdue is NO<span class=\"_ _1\"></span>K 36 million<span class=\"_ _1\"></span>.  Additional information on a<span class=\"_ _1\"></span>ccounts receivabl<span class=\"_ _1\"></span>e is available in<span class=\"_ _1\"></span> <span class=\"ls55 ws57\">No<span class=\"_ _1\"></span>te 9<span class=\"_ _1\"></span><span class=\"ls8 ws1\">. </span></span>CREDIT RI<span class=\"_ _4\"></span>SKCredit risk is the r<span class=\"_ _1\"></span>isk that a counterpar<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>y will not meet i<span class=\"_ _4\"></span>ts obliga<span class=\"_ _4\"></span>tions<span class=\"_ _4\"></span> under a financi<span class=\"_ _4\"></span>al instru<span class=\"_ _4\"></span>ment or custome<span class=\"_ _1\"></span>r contrac<span class=\"_ _1\"></span>t, lead<span class=\"_ _1\"></span>ing to a finan<span class=\"_ _1\"></span>cial loss<span class=\"_ _1\"></span>. The<span class=\"_ _1\"></span> group is expose<span class=\"_ _1\"></span>d to credit risk from its o<span class=\"_ _1\"></span>perating<span class=\"_ _1\"></span> activi<span class=\"_ _4\"></span>ties (<span class=\"_ _4\"></span>primaril<span class=\"_ _4\"></span>y for<span class=\"_ _4\"></span> trade r<span class=\"_ _4\"></span>eceiv<span class=\"_ _4\"></span>ables and c<span class=\"_ _4\"></span>ontr<span class=\"_ _4\"></span>act ass<span class=\"_ _1\"></span>ets<span class=\"_ _4\"></span>) and from it<span class=\"_ _1\"></span>s fina<span class=\"_ _1\"></span>ncing ac<span class=\"_ _1\"></span>tivities<span class=\"_ _1\"></span>, includin<span class=\"_ _1\"></span>g deposi<span class=\"_ _4\"></span>ts with<span class=\"_ _4\"></span> bank and financ<span class=\"_ _4\"></span>ial inst<span class=\"_ _4\"></span>itut<span class=\"_ _4\"></span>ions, for<span class=\"_ _4\"></span>eign ex<span class=\"_ _4\"></span>change t<span class=\"_ _4\"></span>ransactions and<span class=\"_ _4\"></span> other<span class=\"_ _4\"></span> financial<span class=\"_ _4\"></span> instruments. Credit risk is ha<span class=\"_ _1\"></span>ndle<span class=\"_ _1\"></span>d at a corporate lev<span class=\"_ _4\"></span>el. T<span class=\"_ _1\"></span>he credit risk<span class=\"_ _1\"></span> is r<span class=\"_ _4\"></span>educed t<span class=\"_ _4\"></span>hrough d<span class=\"_ _4\"></span>istribut<span class=\"_ _4\"></span>ion on<span class=\"_ _4\"></span> sev<span class=\"_ _4\"></span>eral c<span class=\"_ _4\"></span>ount<span class=\"_ _4\"></span>erparts<span class=\"_ _1\"></span>. Requirem<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>s to credit ratings hav<span class=\"_ _4\"></span>e be<span class=\"_ _1\"></span>en es<span class=\"_ _1\"></span>tablish<span class=\"_ _1\"></span>ed to<span class=\"_ _4\"></span>ward counterpar<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>, and n<span class=\"_ _1\"></span>ew customer<span class=\"_ _1\"></span>s are subjec<span class=\"_ _1\"></span>t to credit rating test. In o<span class=\"_ _1\"></span>rder to minimize the risk of losse<span class=\"_ _1\"></span>s the group ap<span class=\"_ _1\"></span>plies comp<span class=\"_ _1\"></span>rehen<span class=\"_ _1\"></span>sive use of Letters of Credit toward its custom<span class=\"_ _1\"></span>ers<span class=\"_ _1\"></span>. The g<span class=\"_ _1\"></span>roup carr<span class=\"_ _1\"></span>ies out a<span class=\"_ _1\"></span>sse<span class=\"_ _1\"></span>ssm<span class=\"_ _1\"></span>ent of credit risk to the political structure<span class=\"_ _4\"></span> depending on<span class=\"_ _4\"></span> the ec<span class=\"_ _4\"></span>onomic importance<span class=\"_ _4\"></span> of the agreem<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>s base<span class=\"_ _1\"></span>d on as<span class=\"_ _1\"></span>ses<span class=\"_ _1\"></span>sme<span class=\"_ _1\"></span>nts from th<span class=\"_ _1\"></span>e OECD an<span class=\"_ _1\"></span>d other eq<span class=\"_ _1\"></span>uivalent fa<span class=\"_ _1\"></span>ctor<span class=\"_ _1\"></span>s. Maximu<span class=\"_ _1\"></span>m risk exposure is repre<span class=\"_ _1\"></span>sented by the extent of finan<span class=\"_ _1\"></span>cial ass<span class=\"_ _1\"></span>ets recogn<span class=\"_ _1\"></span>iz<span class=\"_ _4\"></span>ed in th<span class=\"_ _1\"></span>e balan<span class=\"_ _1\"></span>ce sheet. Pleas<span class=\"_ _1\"></span>e find a<span class=\"_ _1\"></span>dditional infor<span class=\"_ _1\"></span>mation in Note 19. The c<span class=\"_ _4\"></span>ount<span class=\"_ _4\"></span>erparties for<span class=\"_ _4\"></span> deriva<span class=\"_ _4\"></span>tiv<span class=\"_ _4\"></span>es and bank<span class=\"_ _4\"></span> deposits ar<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span> inv<span class=\"_ _4\"></span>es<span class=\"_ _1\"></span>tment gra<span class=\"_ _1\"></span>de rated ban<span class=\"_ _1\"></span>ks (N<span class=\"_ _1\"></span>ordea a<span class=\"_ _1\"></span>nd DN<span class=\"_ _1\"></span>B), and the<span class=\"_ _1\"></span> credit risk related to these are consid<span class=\"_ _1\"></span>ered insign<span class=\"_ _1\"></span>ifica<span class=\"_ _1\"></span>nt.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-63-3": {
   "value": "LIQUIDITY RISKLiquidit<span class=\"_ _1\"></span>y risk is the ris<span class=\"_ _1\"></span>k of the group bein<span class=\"_ _1\"></span>g unabl<span class=\"_ _1\"></span>e to fulf<span class=\"_ _1\"></span>ill its fin<span class=\"_ _1\"></span>ancial ob<span class=\"_ _1\"></span>ligations as they fall d<span class=\"_ _1\"></span>ue. Liq<span class=\"_ _1\"></span>uidity<span class=\"_ _1\"></span> risk manag<span class=\"_ _1\"></span>ement im<span class=\"_ _1\"></span>plies mainta<span class=\"_ _1\"></span>ining suf<span class=\"_ _1\"></span>ficient ca<span class=\"_ _1\"></span>sh and comm<span class=\"_ _1\"></span>itted credit fa<span class=\"_ _1\"></span>cilities for the group to me<span class=\"_ _1\"></span>et obligations as th<span class=\"_ _1\"></span>ey mature for payment.<span class=\"_ _1\"></span> As of 3<span class=\"_ _1\"></span>1 De<span class=\"_ _1\"></span>cember 2<span class=\"_ _1\"></span>022, the g<span class=\"_ _1\"></span>roup\u2019<span class=\"_ _4\"></span>s credit fa<span class=\"_ _1\"></span>cilities include<span class=\"_ _4\"></span> a guarant<span class=\"_ _4\"></span>ee and der<span class=\"_ _4\"></span>ivat<span class=\"_ _4\"></span>iv<span class=\"_ _4\"></span>es facil<span class=\"_ _4\"></span>ity of<span class=\"_ _4\"></span> NOK 350 million<span class=\"_ _1\"></span>, an overdraft f<span class=\"_ _1\"></span>acility of N<span class=\"_ _1\"></span>OK 1<span class=\"_ _1\"></span>00 m<span class=\"_ _1\"></span>illion and a revolving credit facility of N<span class=\"_ _1\"></span>OK 1<span class=\"_ _1\"></span>00 millio<span class=\"_ _1\"></span>n. All facilities a<span class=\"_ _1\"></span>re with Nordea<span class=\"_ _1\"></span>. As p<span class=\"_ _1\"></span>er 3<span class=\"_ _1\"></span>1 De<span class=\"_ _1\"></span>cember 2022, th<span class=\"_ _1\"></span>e group ha<span class=\"_ _1\"></span>d drawn NOK 201 m<span class=\"_ _1\"></span>illion of the guara<span class=\"_ _1\"></span>ntee facilit<span class=\"_ _1\"></span>y<span class=\"_ _4\"></span>. No amo<span class=\"_ _1\"></span>unt has b<span class=\"_ _1\"></span>een dr<span class=\"_ _1\"></span>awn on the ov<span class=\"_ _4\"></span>erdraf<span class=\"_ _1\"></span>t an<span class=\"_ _1\"></span>d the revolving credit facility.The group i<span class=\"_ _1\"></span>s continuously focu<span class=\"_ _1\"></span>sing on ef<span class=\"_ _1\"></span>ficie<span class=\"_ _1\"></span>nt management o<span class=\"_ _4\"></span>f w<span class=\"_ _4\"></span>orking cap<span class=\"_ _4\"></span>ital in<span class=\"_ _4\"></span> order t<span class=\"_ _4\"></span>o opt<span class=\"_ _4\"></span>imi<span class=\"_ _4\"></span>ze cash f<span class=\"_ _1\"></span>low from oper<span class=\"_ _1\"></span>ations. T<span class=\"_ _1\"></span>he group ha<span class=\"_ _1\"></span>s es<span class=\"_ _1\"></span>tablish<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span> a joi<span class=\"_ _4\"></span>nt cash poo<span class=\"_ _4\"></span>l arrangement<span class=\"_ _4\"></span> that<span class=\"_ _4\"></span> includes Nekkar ASA<span class=\"_ _2\"></span>, S<span class=\"_ _4\"></span>yncrolif<span class=\"_ _1\"></span>t A<span class=\"_ _1\"></span>S and N<span class=\"_ _1\"></span>ekkar S<span class=\"_ _1\"></span>kyWalker Onsh<span class=\"_ _1\"></span>ore AS<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> The cash pool<span class=\"_ _4\"></span> arrangement<span class=\"_ _4\"></span> impro<span class=\"_ _4\"></span>ves<span class=\"_ _4\"></span> acc<span class=\"_ _4\"></span>essibili<span class=\"_ _4\"></span>ty and flexibility in th<span class=\"_ _1\"></span>e mana<span class=\"_ _1\"></span>geme<span class=\"_ _1\"></span>nt of liquidit<span class=\"_ _1\"></span>y fun<span class=\"_ _1\"></span>ds.<span class=\"_ _1\"></span>  The group\u2019s liquidity d<span class=\"_ _1\"></span>ev<span class=\"_ _4\"></span>elop<span class=\"_ _1\"></span>ment is continu<span class=\"_ _1\"></span>ously monitored ba<span class=\"_ _1\"></span>sed on liq<span class=\"_ _1\"></span>uidity fo<span class=\"_ _1\"></span>recas<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s from the Bus<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>ess<span class=\"_ _4\"></span> uni<span class=\"_ _4\"></span>ts.The group\u2019s strategy is always t<span class=\"_ _4\"></span>o have sufficie<span class=\"_ _1\"></span>nt cash reser<span class=\"_ _1\"></span>ves or cre<span class=\"_ _1\"></span>dit facilities available to be ab<span class=\"_ _1\"></span>le to finance<span class=\"_ _4\"></span> its operat<span class=\"_ _4\"></span>ions and<span class=\"_ _4\"></span> inv<span class=\"_ _4\"></span>estments.The ta<span class=\"_ _1\"></span>ble be<span class=\"_ _1\"></span>low giv<span class=\"_ _4\"></span>es a<span class=\"_ _1\"></span>n ov<span class=\"_ _4\"></span>er<span class=\"_ _1\"></span>view of the struc<span class=\"_ _1\"></span>ture of maturit<span class=\"_ _1\"></span>y of the group\u2019s financial ob<span class=\"_ _1\"></span>ligations:  Remaining per<span class=\"_ _4\"></span>iod:202<span class=\"_ _1\"></span>2<span class=\"_ _fb\"> </span><span class=\"ls2d ws1\">&lt; 6 mon<span class=\"_ _1\"></span>ths<span class=\"_ _e7\"> </span></span>6<span class=\"_ _1\"></span>-12<span class=\"_ _1\"></span> m<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>s<span class=\"_ _49\"> </span>1-5 y<span class=\"_ _4\"></span>ears<span class=\"_ _e0\"> </span>&gt; 5 years<span class=\"_ _25\"> </span><span class=\"ls53 ws55\">T<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>tal</span>LONG-<span class=\"_ _5\"></span>TERM FI<span class=\"_ _4\"></span>NANCIAL<span class=\"_ _4\"></span> OBLICA<span class=\"_ _5\"></span>TIONS:Interes<span class=\"_ _1\"></span>t<span class=\"_ _4\"></span>-bea<span class=\"_ _1\"></span>ring no<span class=\"_ _1\"></span>n-c<span class=\"_ _1\"></span>urrent lia<span class=\"_ _1\"></span>bilities<span class=\"_ _107\"> </span>-<span class=\"_ _108\"> </span>-<span class=\"_ _92\"> </span>-<span class=\"_ _92\"> </span>-<span class=\"_ _ac\"> </span>-CURRENT<span class=\"_ _4\"></span> FINANCI<span class=\"_ _4\"></span>AL OBLI<span class=\"_ _4\"></span>GA<span class=\"_ _5\"></span>TIONS:Firs<span class=\"_ _1\"></span>t yea<span class=\"_ _1\"></span>r\u2019s ins<span class=\"_ _1\"></span>tal<span class=\"_ _1\"></span>lme<span class=\"_ _1\"></span>nts o<span class=\"_ _1\"></span>n no<span class=\"_ _1\"></span>n-c<span class=\"_ _1\"></span>urre<span class=\"_ _1\"></span>nt liab<span class=\"_ _1\"></span>ilities<span class=\"_ _109\"> </span>-<span class=\"_ _be\"> </span>1 5<span class=\"_ _1\"></span>49<span class=\"_ _ac\"> </span>-<span class=\"_ _92\"> </span>-<span class=\"_ _92\"> </span>-FX-derivatives<span class=\"_ _10a\"> </span>3 98<span class=\"_ _1\"></span>8<span class=\"_ _108\"> </span>-<span class=\"_ _de\"> </span>3 2<span class=\"_ _1\"></span>10<span class=\"_ _ac\"> </span>-<span class=\"_ _37\"> </span>7 19<span class=\"_ _1\"></span>8Prep<span class=\"_ _1\"></span>aymen<span class=\"_ _1\"></span>ts fo<span class=\"_ _1\"></span>r cus<span class=\"_ _1\"></span>tome<span class=\"_ _1\"></span>rs<span class=\"_ _10b\"> </span><span class=\"ls7d ws79\">42 41<span class=\"_ _1\"></span>8<span class=\"_ _108\"> </span></span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _92\"> </span>-<span class=\"_ _10c\"> </span><span class=\"ls7d ws79\">42 41<span class=\"_ _1\"></span>8</span>Account<span class=\"_ _1\"></span>s payab<span class=\"_ _1\"></span>le an<span class=\"_ _1\"></span>d othe<span class=\"_ _1\"></span>r curre<span class=\"_ _1\"></span>nt liab<span class=\"_ _1\"></span>ilitie<span class=\"_ _1\"></span>s<span class=\"_ _bc\"> </span><span class=\"ls2a ws29\">103<span class=\"_ _1\"></span> 39<span class=\"_ _1\"></span>0<span class=\"_ _108\"> </span></span>-<span class=\"_ _92\"> </span>-<span class=\"_ _92\"> </span>-<span class=\"_ _10d\"> </span><span class=\"ls2a ws29\">103 3<span class=\"_ _1\"></span>90</span>T<span class=\"_ _4\"></span>otal fin<span class=\"_ _1\"></span>anc<span class=\"_ _1\"></span>ial ob<span class=\"_ _1\"></span>ligatio<span class=\"_ _1\"></span>ns<span class=\"_ _10e\"> </span>149 79<span class=\"_ _1\"></span>6<span class=\"_ _108\"> </span>-<span class=\"_ _de\"> </span>3 21<span class=\"_ _1\"></span>0<span class=\"_ _92\"> </span>-<span class=\"_ _3d\"> </span>1<span class=\"_ _1\"></span>53 0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6202<span class=\"_ _1\"></span>1<span class=\"_ _10f\"> </span><span class=\"ls2d ws1\">&lt; 6 mo<span class=\"_ _1\"></span>nth<span class=\"_ _1\"></span>s<span class=\"_ _104\"> </span></span>6<span class=\"_ _2\"></span>-12<span class=\"_ _1\"></span> m<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>th<span class=\"_ _1\"></span>s<span class=\"_ _49\"> </span>1-5 y<span class=\"_ _4\"></span>ears<span class=\"_ _e0\"> </span>&gt; 5 year<span class=\"_ _1\"></span>s<span class=\"_ _25\"> </span><span class=\"ls53 ws55\">T<span class=\"_ _5\"></span>otal</span>LONG-<span class=\"_ _5\"></span>TERM FI<span class=\"_ _4\"></span>NANCIAL<span class=\"_ _4\"></span> OBLICA<span class=\"_ _5\"></span>TIONS:Interes<span class=\"_ _1\"></span>t<span class=\"_ _4\"></span>-bea<span class=\"_ _1\"></span>ring no<span class=\"_ _1\"></span>n-c<span class=\"_ _1\"></span>urrent lia<span class=\"_ _1\"></span>bilities<span class=\"_ _107\"> </span>-<span class=\"_ _108\"> </span>-<span class=\"_ _92\"> </span>-<span class=\"_ _92\"> </span>-<span class=\"_ _ac\"> </span>-CURRENT<span class=\"_ _4\"></span> FINANCI<span class=\"_ _4\"></span>AL OBLI<span class=\"_ _4\"></span>GA<span class=\"_ _5\"></span>TIONS:Firs<span class=\"_ _1\"></span>t yea<span class=\"_ _1\"></span>r\u2019s ins<span class=\"_ _1\"></span>tal<span class=\"_ _1\"></span>lme<span class=\"_ _1\"></span>nts o<span class=\"_ _1\"></span>n no<span class=\"_ _1\"></span>n-c<span class=\"_ _1\"></span>urre<span class=\"_ _1\"></span>nt liab<span class=\"_ _1\"></span>ilities<span class=\"_ _109\"> </span>-<span class=\"_ _108\"> </span>-<span class=\"_ _92\"> </span>-<span class=\"_ _92\"> </span>-<span class=\"_ _ac\"> </span>-FX-derivatives<span class=\"_ _110\"> </span><span class=\"ls8 ws1\">2 567<span class=\"_ _108\"> </span>-<span class=\"_ _111\"> </span>1 40<span class=\"_ _1\"></span>4<span class=\"_ _92\"> </span>-<span class=\"_ _25\"> </span><span class=\"ls2d ws2c\">3 97<span class=\"_ _1\"></span>1</span></span>Prep<span class=\"_ _1\"></span>aymen<span class=\"_ _1\"></span>ts fo<span class=\"_ _1\"></span>r cus<span class=\"_ _1\"></span>tome<span class=\"_ _1\"></span>rs<span class=\"_ _112\"> </span>-<span class=\"_ _113\"> </span>29 45<span class=\"_ _1\"></span>6<span class=\"_ _92\"> </span>-<span class=\"_ _92\"> </span>-<span class=\"_ _58\"> </span>2<span class=\"_ _1\"></span>9 456Account<span class=\"_ _1\"></span>s payab<span class=\"_ _1\"></span>le an<span class=\"_ _1\"></span>d othe<span class=\"_ _1\"></span>r curre<span class=\"_ _1\"></span>nt liab<span class=\"_ _1\"></span>ilitie<span class=\"_ _1\"></span>s<span class=\"_ _eb\"> </span>9<span class=\"_ _1\"></span>6 82<span class=\"_ _1\"></span>5<span class=\"_ _108\"> </span>-<span class=\"_ _92\"> </span>-<span class=\"_ _ac\"> </span>-<span class=\"_ _58\"> </span>9<span class=\"_ _1\"></span>6 82<span class=\"_ _1\"></span>5T<span class=\"_ _4\"></span>otal fin<span class=\"_ _1\"></span>anc<span class=\"_ _1\"></span>ial ob<span class=\"_ _1\"></span>ligatio<span class=\"_ _1\"></span>ns<span class=\"_ _114\"> </span>99 392<span class=\"_ _113\"> </span>2<span class=\"_ _1\"></span>9 45<span class=\"_ _1\"></span>6<span class=\"_ _21\"> </span>1 40<span class=\"_ _1\"></span>4<span class=\"_ _92\"> </span>-<span class=\"_ _dc\"> </span>13<span class=\"_ _1\"></span>0 25<span class=\"_ _1\"></span>3",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-73-2": {
   "value": "b<span class=\"_ _5\"></span>) Assum<span class=\"_ _1\"></span>pti<span class=\"_ _4\"></span>ons and esti<span class=\"_ _4\"></span>mation<span class=\"_ _4\"></span> uncertainti<span class=\"_ _4\"></span>esInformation about a<span class=\"_ _1\"></span>ssumptions a<span class=\"_ _1\"></span>nd es<span class=\"_ _1\"></span>timation uncer<span class=\"_ _1\"></span>tainties th<span class=\"_ _1\"></span>at hav<span class=\"_ _4\"></span>e a risk of resulting in a material adjus<span class=\"_ _1\"></span>tment to the ca<span class=\"_ _1\"></span>rr<span class=\"_ _1\"></span>ying amo<span class=\"_ _1\"></span>unts of a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s and liabilities within the year en<span class=\"_ _1\"></span>ding 3<span class=\"_ _1\"></span>1 Decem<span class=\"_ _1\"></span>ber 202<span class=\"_ _1\"></span>2 is includ<span class=\"_ _1\"></span>ed bel<span class=\"_ _1\"></span>ow and in respe<span class=\"_ _1\"></span>ctive notes:\u2022 <span class=\"_ _44\"> </span>Impa<span class=\"_ _1\"></span>irment tes<span class=\"_ _1\"></span>t of intangib<span class=\"_ _1\"></span>le ass<span class=\"_ _1\"></span>ets an<span class=\"_ _1\"></span>d goo<span class=\"_ _1\"></span>dwill: ke<span class=\"_ _4\"></span>y assump<span class=\"_ _4\"></span>tions<span class=\"_ _4\"></span> underlyi<span class=\"_ _4\"></span>ng rec<span class=\"_ _4\"></span>ov<span class=\"_ _4\"></span>erable<span class=\"_ _4\"></span> amounts. For fur<span class=\"_ _1\"></span>the<span class=\"_ _1\"></span>r des<span class=\"_ _1\"></span>cription of assum<span class=\"_ _1\"></span>ptions and estim<span class=\"_ _1\"></span>ation uncer<span class=\"_ _1\"></span>tainties<span class=\"_ _1\"></span>, ple<span class=\"_ _1\"></span>ase se<span class=\"_ _1\"></span>e Note 7<span class=\"_ _5\"></span>.\u2022 <span class=\"_ _44\"> </span><span class=\"ls35 ws35\">Re<span class=\"_ _4\"></span>venue<span class=\"_ _4\"></span> recogn<span class=\"_ _4\"></span>iti<span class=\"_ _4\"></span>on of c<span class=\"_ _4\"></span>onstructi<span class=\"_ _4\"></span>on con<span class=\"_ _4\"></span>tracts: </span>Rec<span class=\"_ _4\"></span>ogniti<span class=\"_ _4\"></span>on of<span class=\"_ _4\"></span> re<span class=\"_ _4\"></span>venue fr<span class=\"_ _4\"></span>om c<span class=\"_ _4\"></span>onstruction contract<span class=\"_ _1\"></span>s is do<span class=\"_ _1\"></span>ne in accordance with the percentag<span class=\"_ _1\"></span>e of completion method<span class=\"_ _1\"></span>, ref. IFRS 15. The as<span class=\"_ _1\"></span>ses<span class=\"_ _1\"></span>sme<span class=\"_ _1\"></span>nt of project cos<span class=\"_ _1\"></span>ts is b<span class=\"_ _1\"></span>ased o<span class=\"_ _1\"></span>n several estimates an<span class=\"_ _1\"></span>d ass<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>sment<span class=\"_ _1\"></span>s, e<span class=\"_ _1\"></span>ach which ha<span class=\"_ _4\"></span>ve an<span class=\"_ _4\"></span> inherent<span class=\"_ _4\"></span> uncertainty<span class=\"_ _5\"></span>. The perc<span class=\"_ _4\"></span>entage of completion method re<span class=\"_ _1\"></span>quires that the grou<span class=\"_ _1\"></span>p pre<span class=\"_ _1\"></span>pare<span class=\"_ _1\"></span> relia<span class=\"_ _1\"></span>ble<span class=\"_ _1\"></span> es<span class=\"_ _1\"></span>timate<span class=\"_ _1\"></span>s for<span class=\"_ _1\"></span> fu<span class=\"_ _1\"></span>ture cos<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s for each projec<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>.\u2022 <span class=\"_ _44\"> </span><span class=\"ls35 ws35\">W<span class=\"_ _4\"></span>arranty l<span class=\"_ _4\"></span>iabili<span class=\"_ _4\"></span>ty: The gr<span class=\"_ _4\"></span>oup cust<span class=\"_ _4\"></span>omarily<span class=\"_ _4\"></span> offers </span>a warrant<span class=\"_ _1\"></span>y peri<span class=\"_ _1\"></span>od of one/ thre<span class=\"_ _1\"></span>e years on it<span class=\"_ _1\"></span>s deliv<span class=\"_ _4\"></span>ered<span class=\"_ _4\"></span> products. Management estima<span class=\"_ _4\"></span>tes accru<span class=\"_ _4\"></span>als for<span class=\"_ _4\"></span> future<span class=\"_ _4\"></span> guarant<span class=\"_ _4\"></span>ee co<span class=\"_ _4\"></span>mmitmen<span class=\"_ _4\"></span>ts base<span class=\"_ _1\"></span>d on information f<span class=\"_ _1\"></span>rom historica<span class=\"_ _1\"></span>l guara<span class=\"_ _1\"></span>ntee claims<span class=\"_ _1\"></span>, together with updated inform<span class=\"_ _1\"></span>ation of the qualit<span class=\"_ _1\"></span>y of recent deliveries<span class=\"_ _1\"></span>. Factors that may af<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>t estim<span class=\"_ _1\"></span>ated obligations inclu<span class=\"_ _1\"></span>de the outcome of produc<span class=\"_ _1\"></span>tivity an<span class=\"_ _1\"></span>d qualit<span class=\"_ _1\"></span>y initiativ<span class=\"_ _4\"></span>es<span class=\"_ _1\"></span>, as well as ref<span class=\"_ _4\"></span>erenc<span class=\"_ _4\"></span>e pric<span class=\"_ _4\"></span>es and labor c<span class=\"_ _4\"></span>osts.\u2022 <span class=\"_ _44\"> </span>Deferred t<span class=\"_ _1\"></span>ax as<span class=\"_ _1\"></span>sets: Th<span class=\"_ _1\"></span>e group ha<span class=\"_ _1\"></span>s recognized deferred t<span class=\"_ _1\"></span>ax as<span class=\"_ _1\"></span>sets related to the Nor<span class=\"_ _1\"></span>wegian compani<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>. The following criteria have been use<span class=\"_ _1\"></span>d to estimate whether it is prob<span class=\"_ _1\"></span>able that f<span class=\"_ _1\"></span>uture taxable p<span class=\"_ _1\"></span>rofit will be available again<span class=\"_ _1\"></span>st which unuse<span class=\"_ _1\"></span>d tax los<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>s can b<span class=\"_ _1\"></span>e utiliz<span class=\"_ _4\"></span>ed:* <span class=\"_ _f\"> </span><span class=\"ws1\">Th<span class=\"_ _1\"></span>e grou<span class=\"_ _1\"></span>p has convincing evidence that futu<span class=\"_ _1\"></span>re </span>taxable profit will be available ag<span class=\"_ _1\"></span>ainst which the<span class=\"_ _1\"></span> unuse<span class=\"_ _1\"></span>d tax los<span class=\"_ _1\"></span>ses can be utilized by the entity* <span class=\"_ _f\"> </span><span class=\"ws1\">Th<span class=\"_ _1\"></span>e grou<span class=\"_ _1\"></span>p has suf<span class=\"_ _1\"></span>ficient tem<span class=\"_ _1\"></span>pora<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y dif<span class=\"_ _1\"></span>fere<span class=\"_ _1\"></span>nces</span>* <span class=\"_ _f\"> </span><span class=\"ws1\">T<span class=\"_ _4\"></span>ax losse<span class=\"_ _1\"></span>s is a result of spe<span class=\"_ _1\"></span>cific ide<span class=\"_ _1\"></span>ntifiable </span>causesIn add<span class=\"_ _1\"></span>ition to the abov<span class=\"_ _4\"></span>e, the Syncrolift b<span class=\"_ _1\"></span>usine<span class=\"_ _1\"></span>ss ha<span class=\"_ _1\"></span>s a strong ea<span class=\"_ _1\"></span>rnings hi<span class=\"_ _1\"></span>stor<span class=\"_ _1\"></span>y<span class=\"_ _4\"></span>. The group h<span class=\"_ _1\"></span>as NO<span class=\"_ _1\"></span>K 94<span class=\"_ _1\"></span> million (2021: N<span class=\"_ _1\"></span>OK 7<span class=\"_ _4\"></span>4 million<span class=\"_ _4\"></span>) of tax losse<span class=\"_ _1\"></span>s ca<span class=\"_ _1\"></span>rried<span class=\"_ _1\"></span> forward<span class=\"_ _4\"></span> and rec<span class=\"_ _4\"></span>ogniz<span class=\"_ _4\"></span>ed de<span class=\"_ _4\"></span>ferred<span class=\"_ _4\"></span> tax assets as per 31 Decem<span class=\"_ _1\"></span>ber 202<span class=\"_ _1\"></span>2 is MN<span class=\"_ _1\"></span>OK 7 (202<span class=\"_ _1\"></span>1: MN<span class=\"_ _1\"></span>OK 1<span class=\"_ _1\"></span>6). Furth<span class=\"_ _1\"></span>er details on t<span class=\"_ _1\"></span>axes are disclose<span class=\"_ _1\"></span>d in <span class=\"ls55 ws57\">N<span class=\"_ _1\"></span>ote<span class=\"_ _1\"></span> 13<span class=\"_ _2\"></span></span><span class=\"ls8\">.</span>4. Use of <span class=\"_ _4\"></span>judgement and estimat<span class=\"_ _4\"></span>esThe key assumption<span class=\"_ _1\"></span>s concerning the f<span class=\"_ _1\"></span>uture and other key sources of estimation uncer<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>inty at the repor<span class=\"_ _1\"></span>ting date, that have a significant risk of ca<span class=\"_ _1\"></span>using a material adjus<span class=\"_ _1\"></span>tment to the ca<span class=\"_ _1\"></span>rr<span class=\"_ _1\"></span>ying am<span class=\"_ _1\"></span>ount<span class=\"_ _1\"></span>s of ass<span class=\"_ _1\"></span>ets an<span class=\"_ _1\"></span>d liabilities within the nex<span class=\"_ _1\"></span>t fina<span class=\"_ _1\"></span>ncial year<span class=\"_ _4\"></span>, are des<span class=\"_ _1\"></span>cribed b<span class=\"_ _1\"></span>elow<span class=\"_ _4\"></span>. The grou<span class=\"_ _1\"></span>p base<span class=\"_ _1\"></span>d its a<span class=\"_ _1\"></span>ssum<span class=\"_ _1\"></span>ptions and e<span class=\"_ _1\"></span>stimates on pa<span class=\"_ _1\"></span>ram<span class=\"_ _1\"></span>eters available when th<span class=\"_ _1\"></span>e conso<span class=\"_ _4\"></span>lidat<span class=\"_ _4\"></span>ed financ<span class=\"_ _4\"></span>ial stat<span class=\"_ _4\"></span>ements w<span class=\"_ _4\"></span>ere pr<span class=\"_ _4\"></span>epared. Existing<span class=\"_ _4\"></span> cir<span class=\"_ _4\"></span>cumstances and<span class=\"_ _4\"></span> assumpti<span class=\"_ _4\"></span>ons about fut<span class=\"_ _4\"></span>ure dev<span class=\"_ _4\"></span>elopmen<span class=\"_ _4\"></span>ts<span class=\"_ _1\"></span>, ho<span class=\"_ _4\"></span>we<span class=\"_ _4\"></span>ver<span class=\"_ _5\"></span>, ma<span class=\"_ _4\"></span>y change due<span class=\"_ _4\"></span> to mar<span class=\"_ _4\"></span>ke<span class=\"_ _4\"></span>t chang<span class=\"_ _1\"></span>es or circum<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>nces arisin<span class=\"_ _1\"></span>g beyond the control of the group. Such c<span class=\"_ _1\"></span>hang<span class=\"_ _1\"></span>es are refle<span class=\"_ _1\"></span>cted in the assu<span class=\"_ _1\"></span>mptions whe<span class=\"_ _1\"></span>n they occur<span class=\"_ _4\"></span>.In prepar<span class=\"_ _4\"></span>ing these<span class=\"_ _4\"></span> consol<span class=\"_ _4\"></span>idat<span class=\"_ _4\"></span>ed financi<span class=\"_ _4\"></span>al stat<span class=\"_ _4\"></span>ements, management h<span class=\"_ _4\"></span>as made judgements, estim<span class=\"_ _4\"></span>ates<span class=\"_ _4\"></span> and assu<span class=\"_ _1\"></span>mptions that af<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>t the repo<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ted amount<span class=\"_ _1\"></span>s of ass<span class=\"_ _1\"></span>ets<span class=\"_ _1\"></span>, liabilities<span class=\"_ _1\"></span>, income a<span class=\"_ _1\"></span>nd expen<span class=\"_ _1\"></span>ses<span class=\"_ _1\"></span>. Actua<span class=\"_ _1\"></span>l results may diffe<span class=\"_ _1\"></span>r from the<span class=\"_ _1\"></span>se es<span class=\"_ _1\"></span>timates.Es<span class=\"_ _1\"></span>timates and un<span class=\"_ _1\"></span>derlyin<span class=\"_ _1\"></span>g assum<span class=\"_ _1\"></span>ptions are review<span class=\"_ _4\"></span>ed on an on<span class=\"_ _1\"></span>going ba<span class=\"_ _1\"></span>sis. Revisions to es<span class=\"_ _1\"></span>timates are rec<span class=\"_ _4\"></span>ogni<span class=\"_ _4\"></span>zed<span class=\"_ _4\"></span> pro<span class=\"_ _4\"></span>spectiv<span class=\"_ _4\"></span>ely<span class=\"_ _5\"></span>. a<span class=\"_ _4\"></span>) JudgementsInf<span class=\"_ _4\"></span>ormati<span class=\"_ _4\"></span>on about j<span class=\"_ _4\"></span>udgements made in app<span class=\"_ _4\"></span>lying<span class=\"_ _4\"></span> accounting policies that h<span class=\"_ _1\"></span>av<span class=\"_ _4\"></span>e the mos<span class=\"_ _1\"></span>t signific<span class=\"_ _1\"></span>ant ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>ts on th<span class=\"_ _1\"></span>e amo<span class=\"_ _1\"></span>unts re<span class=\"_ _1\"></span>cognized in the conso<span class=\"_ _4\"></span>lidat<span class=\"_ _4\"></span>ed financ<span class=\"_ _4\"></span>ial stat<span class=\"_ _4\"></span>ements is<span class=\"_ _4\"></span> included bel<span class=\"_ _4\"></span>ow and in re<span class=\"_ _1\"></span>spec<span class=\"_ _1\"></span>tive notes:\u2022 <span class=\"_ _44\"> </span>Rev<span class=\"_ _4\"></span>enu<span class=\"_ _1\"></span>e recognition - Right to payment (IFR<span class=\"_ _1\"></span>S 15): For contract<span class=\"_ _1\"></span>s with no termination for convenience clause<span class=\"_ _1\"></span>, the group\u2019s enforc<span class=\"_ _4\"></span>eab<span class=\"_ _1\"></span>le right to payment is subjec<span class=\"_ _1\"></span>t to gene<span class=\"_ _1\"></span>ral law in the relevant jurisdic<span class=\"_ _1\"></span>tion<span class=\"_ _1\"></span>. In mos<span class=\"_ _1\"></span>t case<span class=\"_ _1\"></span>s with termination, th<span class=\"_ _1\"></span>e group is respon<span class=\"_ _1\"></span>sible to mitigating the custome<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>\u2019<span class=\"_ _4\"></span>s losse<span class=\"_ _1\"></span>s by maximizing re<span class=\"_ _4\"></span>venue f<span class=\"_ _1\"></span>rom alternative sources. Bas<span class=\"_ _1\"></span>ed on his<span class=\"_ _1\"></span>toric num<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>s and cur<span class=\"_ _1\"></span>rent estim<span class=\"_ _1\"></span>ates, alt<span class=\"_ _4\"></span>ernat<span class=\"_ _4\"></span>iv<span class=\"_ _4\"></span>e re<span class=\"_ _4\"></span>venue<span class=\"_ _4\"></span> sourc<span class=\"_ _4\"></span>es are<span class=\"_ _4\"></span> conside<span class=\"_ _4\"></span>red insi<span class=\"_ _4\"></span>gnificant. C<span class=\"_ _4\"></span>onsequentl<span class=\"_ _4\"></span>y<span class=\"_ _4\"></span>, t<span class=\"_ _4\"></span>he major po<span class=\"_ _4\"></span>r<span class=\"_ _1\"></span>tio<span class=\"_ _4\"></span>n of a contract valu<span class=\"_ _1\"></span>e and comp<span class=\"_ _1\"></span>any profit will be compen<span class=\"_ _1\"></span>sated from the in<span class=\"_ _1\"></span>itial contract ho<span class=\"_ _1\"></span>lder<span class=\"_ _4\"></span>.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-75-2": {
   "value": "Not<span class=\"_ _4\"></span>e 1 <span class=\"_ _4\"></span>Operating <span class=\"_ _4\"></span>segments<span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00The s<span class=\"_ _1\"></span>egm<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>s st<span class=\"_ _1\"></span>ruc<span class=\"_ _1\"></span>ture i<span class=\"_ _1\"></span>n Ne<span class=\"_ _1\"></span>kka<span class=\"_ _1\"></span>r are a<span class=\"_ _1\"></span>s follows:CONTI<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>UE<span class=\"_ _1\"></span>D B<span class=\"_ _1\"></span>US<span class=\"_ _1\"></span>IN<span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>SS co<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>t ofShipyard Solutions:<span class=\"_ _116\"> </span><span class=\"ls8 ws1\">The S<span class=\"_ _1\"></span>hipyard S<span class=\"_ _1\"></span>olu<span class=\"_ _1\"></span>tions s<span class=\"_ _1\"></span>egm<span class=\"_ _1\"></span>ent i<span class=\"_ _1\"></span>nclu<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>s the b<span class=\"_ _1\"></span>usin<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>s relate<span class=\"_ _1\"></span>d to deliver<span class=\"_ _1\"></span>ies of </span>ship<span class=\"_ _1\"></span>lif<span class=\"_ _1\"></span>t an<span class=\"_ _1\"></span>d doc<span class=\"_ _1\"></span>king s<span class=\"_ _1\"></span>yste<span class=\"_ _1\"></span>ms al<span class=\"_ _1\"></span>ong with oth<span class=\"_ _1\"></span>er p<span class=\"_ _1\"></span>rodu<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts a<span class=\"_ _1\"></span>nd se<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>vice<span class=\"_ _1\"></span>s to shipyards and n<span class=\"_ _1\"></span>aval ba<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>s. T<span class=\"_ _1\"></span>he b<span class=\"_ _1\"></span>usin<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>s consi<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>s of thre<span class=\"_ _1\"></span>e mai<span class=\"_ _1\"></span>n area<span class=\"_ _1\"></span>s: \u2022 <span class=\"_ _fd\"> </span>Shipl<span class=\"_ _1\"></span>if<span class=\"_ _1\"></span>t an<span class=\"_ _1\"></span>d tran<span class=\"_ _1\"></span>sfe<span class=\"_ _1\"></span>r sys<span class=\"_ _1\"></span>tems:  d<span class=\"_ _1\"></span>eliver<span class=\"_ _1\"></span>ies of com<span class=\"_ _1\"></span>plete t<span class=\"_ _1\"></span>ailo<span class=\"_ _1\"></span>red sh<span class=\"_ _1\"></span>iplif<span class=\"_ _1\"></span>tin<span class=\"_ _1\"></span>g an<span class=\"_ _1\"></span>d transfer<span class=\"_ _4\"></span> systems. The<span class=\"_ _4\"></span> offering inc<span class=\"_ _4\"></span>ludes design, eng<span class=\"_ _4\"></span>ineering, assembly<span class=\"_ _4\"></span> and installation\u2022 <span class=\"_ _fd\"> </span>F<span class=\"_ _4\"></span>as<span class=\"_ _1\"></span>tDo<span class=\"_ _1\"></span>ckin<span class=\"_ _1\"></span>g: new pro<span class=\"_ _1\"></span>duc<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d sol<span class=\"_ _1\"></span>ution<span class=\"_ _1\"></span>s whic<span class=\"_ _1\"></span>h are de<span class=\"_ _1\"></span>sign<span class=\"_ _1\"></span>ed to in<span class=\"_ _1\"></span>crea<span class=\"_ _1\"></span>se on<span class=\"_ _1\"></span>-lan<span class=\"_ _1\"></span>d prod<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>tivit<span class=\"_ _1\"></span>y within d<span class=\"_ _1\"></span>ock<span class=\"_ _1\"></span>ing a<span class=\"_ _1\"></span>nd sh<span class=\"_ _1\"></span>ip han<span class=\"_ _1\"></span>dlin<span class=\"_ _1\"></span>g \u2022 <span class=\"_ _fd\"> </span>Ser<span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>ce and u<span class=\"_ _1\"></span>pgra<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>s: a<span class=\"_ _1\"></span>nnu<span class=\"_ _1\"></span>al in<span class=\"_ _1\"></span>spe<span class=\"_ _1\"></span>cti<span class=\"_ _1\"></span>ons o<span class=\"_ _1\"></span>n ship<span class=\"_ _1\"></span>lif<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s, m<span class=\"_ _1\"></span>ainten<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce, spa<span class=\"_ _1\"></span>re repla<span class=\"_ _1\"></span>cem<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d upg<span class=\"_ _1\"></span>rad<span class=\"_ _1\"></span>es of sm<span class=\"_ _1\"></span>all a<span class=\"_ _1\"></span>nd la<span class=\"_ _1\"></span>rge<span class=\"_ _1\"></span>r comp<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>s Digital Solutions:<span class=\"_ _df\"> </span><span class=\"ls8 ws1\">The D<span class=\"_ _1\"></span>igita<span class=\"_ _1\"></span>l Sol<span class=\"_ _1\"></span>ution<span class=\"_ _1\"></span>s se<span class=\"_ _1\"></span>gme<span class=\"_ _1\"></span>nt is th<span class=\"_ _1\"></span>e comp<span class=\"_ _1\"></span>etence hu<span class=\"_ _1\"></span>b that se<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ves both oth<span class=\"_ _1\"></span>er </span>busi<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>ss a<span class=\"_ _1\"></span>reas i<span class=\"_ _1\"></span>n Ne<span class=\"_ _1\"></span>kkar a<span class=\"_ _1\"></span>lon<span class=\"_ _1\"></span>g with cu<span class=\"_ _1\"></span>stom<span class=\"_ _1\"></span>ers o<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>sid<span class=\"_ _1\"></span>e the gro<span class=\"_ _1\"></span>up. T<span class=\"_ _1\"></span>he bu<span class=\"_ _1\"></span>sine<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>s seg<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nt pos<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>sse<span class=\"_ _1\"></span>s un<span class=\"_ _1\"></span>iqu<span class=\"_ _1\"></span>e comp<span class=\"_ _1\"></span>etence with<span class=\"_ _1\"></span>in eng<span class=\"_ _1\"></span>ine<span class=\"_ _1\"></span>eri<span class=\"_ _1\"></span>ng, e<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>ctr<span class=\"_ _1\"></span>ific<span class=\"_ _1\"></span>ation<span class=\"_ _1\"></span>, digit<span class=\"_ _1\"></span>alis<span class=\"_ _1\"></span>ation a<span class=\"_ _1\"></span>nd a<span class=\"_ _1\"></span>utomatio<span class=\"_ _1\"></span>n. I<span class=\"_ _1\"></span>ntellilif<span class=\"_ _1\"></span>t A<span class=\"_ _1\"></span>S is th<span class=\"_ _1\"></span>e driv<span class=\"_ _1\"></span>ing force of thi<span class=\"_ _1\"></span>s bus<span class=\"_ _1\"></span>ine<span class=\"_ _1\"></span>ss segment.Other<span class=\"_ _4\"></span>/Eliminations<span class=\"_ _117\"> </span><span class=\"ls8 ws1\">Incl<span class=\"_ _1\"></span>ud<span class=\"_ _1\"></span>es gro<span class=\"_ _1\"></span>up f<span class=\"_ _1\"></span>unc<span class=\"_ _1\"></span>tio<span class=\"_ _1\"></span>ns in th<span class=\"_ _1\"></span>e pa<span class=\"_ _1\"></span>rent com<span class=\"_ _1\"></span>pany, the develop<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>t proje<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s with<span class=\"_ _1\"></span>in </span>Aqua<span class=\"_ _1\"></span>cultu<span class=\"_ _1\"></span>re and Re<span class=\"_ _1\"></span>newa<span class=\"_ _1\"></span>ble<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d grou<span class=\"_ _1\"></span>p elimi<span class=\"_ _1\"></span>nation<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. In the Aq<span class=\"_ _1\"></span>uac<span class=\"_ _1\"></span>ulture b<span class=\"_ _1\"></span>usin<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>s area<span class=\"_ _1\"></span>, N<span class=\"_ _1\"></span>ekk<span class=\"_ _1\"></span>ar is cu<span class=\"_ _1\"></span>rren<span class=\"_ _1\"></span>tly develop<span class=\"_ _1\"></span>ing an<span class=\"_ _1\"></span>d pla<span class=\"_ _1\"></span>nni<span class=\"_ _1\"></span>ng a f<span class=\"_ _1\"></span>ull-s<span class=\"_ _1\"></span>cal<span class=\"_ _1\"></span>e tes<span class=\"_ _1\"></span>t of gam<span class=\"_ _1\"></span>e-cha<span class=\"_ _1\"></span>ngin<span class=\"_ _1\"></span>g techn<span class=\"_ _1\"></span>olo<span class=\"_ _1\"></span>gie<span class=\"_ _1\"></span>s with hig<span class=\"_ _1\"></span>h sus<span class=\"_ _1\"></span>tai<span class=\"_ _1\"></span>nab<span class=\"_ _1\"></span>ility i<span class=\"_ _1\"></span>mp<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>t on a<span class=\"_ _1\"></span>qua<span class=\"_ _1\"></span>cultu<span class=\"_ _1\"></span>re. N<span class=\"_ _1\"></span>ekka<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>\u2019s \u201cSt<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>sh\u201d clo<span class=\"_ _1\"></span>sed f<span class=\"_ _1\"></span>ish c<span class=\"_ _1\"></span>ag<span class=\"_ _1\"></span>e is a fu<span class=\"_ _1\"></span>lly autom<span class=\"_ _1\"></span>ated<span class=\"_ _1\"></span>, clos<span class=\"_ _1\"></span>ed ca<span class=\"_ _1\"></span>ge s<span class=\"_ _1\"></span>olutio<span class=\"_ _1\"></span>n that ha<span class=\"_ _1\"></span>s dou<span class=\"_ _1\"></span>ble p<span class=\"_ _1\"></span>rotec<span class=\"_ _1\"></span>tion ag<span class=\"_ _1\"></span>ain<span class=\"_ _1\"></span>st e<span class=\"_ _1\"></span>sca<span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>, avoids prob<span class=\"_ _1\"></span>lem<span class=\"_ _1\"></span>s with sa<span class=\"_ _1\"></span>lmo<span class=\"_ _1\"></span>n lice du<span class=\"_ _1\"></span>e to water inta<span class=\"_ _1\"></span>ke from de<span class=\"_ _1\"></span>ep wate<span class=\"_ _1\"></span>rs be<span class=\"_ _1\"></span>low the c<span class=\"_ _1\"></span>age<span class=\"_ _1\"></span>, an<span class=\"_ _1\"></span>d ca<span class=\"_ _1\"></span>n colle<span class=\"_ _1\"></span>ct a s<span class=\"_ _1\"></span>ignif<span class=\"_ _1\"></span>ica<span class=\"_ _1\"></span>nt am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nt of biol<span class=\"_ _1\"></span>ogic<span class=\"_ _1\"></span>al wa<span class=\"_ _1\"></span>ste. I<span class=\"_ _1\"></span>t is a sol<span class=\"_ _1\"></span>ution th<span class=\"_ _1\"></span>at could re<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>ce OPE<span class=\"_ _1\"></span>X l<span class=\"_ _1\"></span>evels dra<span class=\"_ _1\"></span>matic<span class=\"_ _1\"></span>ally for th<span class=\"_ _1\"></span>e fis<span class=\"_ _1\"></span>h far<span class=\"_ _1\"></span>ming i<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>ustr<span class=\"_ _1\"></span>y, while sim<span class=\"_ _1\"></span>ulta<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>sly imp<span class=\"_ _1\"></span>roving f<span class=\"_ _1\"></span>ish he<span class=\"_ _1\"></span>alth<span class=\"_ _1\"></span>. Renewa<span class=\"_ _1\"></span>ble<span class=\"_ _1\"></span>s inc<span class=\"_ _1\"></span>lud<span class=\"_ _1\"></span>e the d<span class=\"_ _1\"></span>evelopm<span class=\"_ _1\"></span>ent of S<span class=\"_ _1\"></span>ky<span class=\"_ _1\"></span>Walker<span class=\"_ _4\"></span>, a disr<span class=\"_ _1\"></span>uptive wind tu<span class=\"_ _1\"></span>rbin<span class=\"_ _1\"></span>e ins<span class=\"_ _1\"></span>tal<span class=\"_ _1\"></span>lation tec<span class=\"_ _1\"></span>hno<span class=\"_ _1\"></span>log<span class=\"_ _1\"></span>y that coul<span class=\"_ _1\"></span>d sign<span class=\"_ _1\"></span>ific<span class=\"_ _1\"></span>antly re<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>ce the cost a<span class=\"_ _1\"></span>nd e<span class=\"_ _1\"></span>nvironm<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>al footpr<span class=\"_ _1\"></span>int as<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>ciated with win<span class=\"_ _1\"></span>d tur<span class=\"_ _1\"></span>bine i<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>tall<span class=\"_ _1\"></span>ations<span class=\"_ _1\"></span>. D<span class=\"_ _1\"></span>uri<span class=\"_ _1\"></span>ng the yea<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>, the prod<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>tion of a d<span class=\"_ _1\"></span>own-sc<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>ed ver<span class=\"_ _1\"></span>sion (<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>:20) was com<span class=\"_ _1\"></span>plete<span class=\"_ _1\"></span>d and te<span class=\"_ _1\"></span>sted<span class=\"_ _1\"></span>. In 202<span class=\"_ _1\"></span>2, c<span class=\"_ _1\"></span>api<span class=\"_ _1\"></span>talized d<span class=\"_ _1\"></span>evelop<span class=\"_ _1\"></span>ment cos<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s related to th<span class=\"_ _1\"></span>e develop<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nt of Star<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ish and S<span class=\"_ _1\"></span>k<span class=\"_ _1\"></span>yWalker am<span class=\"_ _1\"></span>ounte<span class=\"_ _1\"></span>d to MN<span class=\"_ _1\"></span>OK 14<span class=\"_ _1\"></span>.0 n<span class=\"_ _1\"></span>et of governm<span class=\"_ _1\"></span>ent f<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>din<span class=\"_ _1\"></span>g of MN<span class=\"_ _1\"></span>OK 2.<span class=\"_ _1\"></span>4 an<span class=\"_ _1\"></span>d MN<span class=\"_ _1\"></span>O<span class=\"_ _1\"></span>K 8<span class=\"_ _1\"></span>.4 in g<span class=\"_ _1\"></span>overnme<span class=\"_ _1\"></span>nt gra<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>s resp<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>tively.  Due to the c<span class=\"_ _1\"></span>urre<span class=\"_ _1\"></span>nt size of the<span class=\"_ _1\"></span>se bu<span class=\"_ _1\"></span>sine<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>s area<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>, they are n<span class=\"_ _1\"></span>ot yet qualif<span class=\"_ _1\"></span>ied a<span class=\"_ _1\"></span>s an o<span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>rating s<span class=\"_ _1\"></span>egm<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>, hen<span class=\"_ _1\"></span>ce pre<span class=\"_ _1\"></span>sente<span class=\"_ _1\"></span>d as Oth<span class=\"_ _1\"></span>er.202<span class=\"_ _1\"></span>2<span class=\"_ _118\"> </span>202<span class=\"_ _1\"></span>1Other<span class=\"_ _5\"></span>/Other<span class=\"_ _5\"></span>/BU S<span class=\"_ _1\"></span>YS<span class=\"_ _52\"> </span><span class=\"ls53 ws55\">Digital</span>Elim<span class=\"_ _119\"> </span><span class=\"ls53 ws55\">T<span class=\"_ _5\"></span>otal<span class=\"_ _18\"> </span><span class=\"ls15 ws21\">B<span class=\"_ _1\"></span>U S<span class=\"_ _1\"></span>YS<span class=\"_ _11a\"> </span></span>Digital</span>Elim<span class=\"_ _119\"> </span><span class=\"ls53 ws55\">T<span class=\"_ _5\"></span>otal</span>External r<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>enue<span class=\"_ _11b\"> </span> 38<span class=\"_ _1\"></span>3 13<span class=\"_ _1\"></span>8 <span class=\"_ _52\"> </span> 4 365 <span class=\"_ _d5\"> </span> - <span class=\"_ _100\"> </span> 3<span class=\"_ _1\"></span>87 5<span class=\"_ _1\"></span>03 <span class=\"_ _104\"> </span> 4<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>8 437 <span class=\"_ _fe\"> </span> 10 39<span class=\"_ _1\"></span>8 <span class=\"_ _d2\"> </span> 1 14<span class=\"_ _1\"></span>8 <span class=\"_ _100\"> </span> 479 98<span class=\"_ _1\"></span>3 Int<span class=\"_ _4\"></span>ernal re<span class=\"_ _4\"></span>venue<span class=\"_ _df\"> </span> 28<span class=\"_ _1\"></span>5 <span class=\"_ _d6\"> </span> 1<span class=\"_ _1\"></span>8 018 <span class=\"_ _47\"> </span> 11 5<span class=\"_ _1\"></span>39 <span class=\"_ _11c\"> </span> 29 8<span class=\"_ _1\"></span>42 <span class=\"_ _1b\"> </span> 18<span class=\"_ _1\"></span>0 <span class=\"_ _fe\"> </span> 3<span class=\"_ _1\"></span>1 39<span class=\"_ _1\"></span>0 <span class=\"_ _e1\"> </span> 4 1<span class=\"_ _1\"></span>50 <span class=\"_ _103\"> </span> 35 720 T<span class=\"_ _5\"></span>otal re<span class=\"_ _4\"></span>venue<span class=\"_ _48\"> </span> 38<span class=\"_ _1\"></span>3 42<span class=\"_ _1\"></span>3 <span class=\"_ _d3\"> </span> 22 38<span class=\"_ _1\"></span>4 <span class=\"_ _d3\"> </span> 11 539 <span class=\"_ _44\"> </span> 417 3<span class=\"_ _1\"></span>46 <span class=\"_ _47\"> </span> 4<span class=\"_ _1\"></span>68 6<span class=\"_ _1\"></span>17 <span class=\"_ _fe\"> </span> 41 788 <span class=\"_ _11a\"> </span> 5 298 <span class=\"_ _11d\"> </span> 515 703 Intergroup eliminations<span class=\"_ _51\"> </span> -28<span class=\"_ _2\"></span>5<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span> -18 018 <span class=\"_ _fe\"> </span> -<span class=\"_ _4\"></span>11 539 <span class=\"_ _11e\"> </span> -<span class=\"_ _4\"></span>29 8<span class=\"_ _1\"></span>42 <span class=\"_ _34\"> </span><span class=\"ls75 ws73\"> -1<span class=\"_ _1\"></span>8<span class=\"_ _2\"></span>0 <span class=\"_ _5e\"> </span></span> -31 390 <span class=\"_ _104\"> </span> -4 1<span class=\"_ _1\"></span>50 <span class=\"_ _11e\"> </span> -35 720 Consolidated re<span class=\"_ _4\"></span>venue<span class=\"_ _11f\"> </span> 38<span class=\"_ _1\"></span>3 138 <span class=\"_ _d2\"> </span> 4 3<span class=\"_ _1\"></span>65 <span class=\"_ _d5\"> </span> - <span class=\"_ _100\"> </span> 387 503 <span class=\"_ _104\"> </span> 468 4<span class=\"_ _1\"></span>37 <span class=\"_ _120\"> </span> 10 39<span class=\"_ _1\"></span>8 <span class=\"_ _49\"> </span> 1 14<span class=\"_ _1\"></span>8 <span class=\"_ _74\"> </span> 4<span class=\"_ _4\"></span>79 98<span class=\"_ _1\"></span>3 Ear<span class=\"_ _1\"></span>ning<span class=\"_ _1\"></span>s befo<span class=\"_ _1\"></span>re de<span class=\"_ _1\"></span>preci<span class=\"_ _1\"></span>ation<span class=\"_ _1\"></span>, fin<span class=\"_ _1\"></span>ance a<span class=\"_ _1\"></span>nd t<span class=\"_ _1\"></span>ax (EB<span class=\"_ _1\"></span>ITDA)<span class=\"_ _121\"> </span> 8<span class=\"_ _1\"></span>8 8<span class=\"_ _1\"></span>40 <span class=\"_ _18\"> </span> 4 012 <span class=\"_ _11c\"> </span> -30 61<span class=\"_ _1\"></span>1 <span class=\"_ _16\"> </span> 62 241 <span class=\"_ _106\"> </span> 1<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>8 452 <span class=\"_ _11a\"> </span> 6 2<span class=\"_ _1\"></span>82 <span class=\"_ _f\"> </span> -2<span class=\"_ _4\"></span>4 96<span class=\"_ _1\"></span>6 <span class=\"_ _66\"> </span> 139 768 De<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>ciatio<span class=\"_ _1\"></span>n/amo<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>tis<span class=\"_ _1\"></span>ation<span class=\"_ _88\"> </span> 1 6<span class=\"_ _1\"></span>63 <span class=\"_ _18\"> </span> 1 35<span class=\"_ _1\"></span>0 <span class=\"_ _11a\"> </span> 7 463 <span class=\"_ _122\"> </span> 10 475 <span class=\"_ _e5\"> </span> 2 08<span class=\"_ _1\"></span>3 <span class=\"_ _4f\"> </span> 1 5<span class=\"_ _1\"></span>43 <span class=\"_ _11a\"> </span> 2 039 <span class=\"_ _123\"> </span> 5 665 Operating<span class=\"_ _4\"></span> profit/loss <span class=\"_ _124\"> </span> 87 177 <span class=\"_ _d2\"> </span> 2 6<span class=\"_ _1\"></span>62 <span class=\"_ _f\"> </span> -38 07<span class=\"_ _4\"></span>4 <span class=\"_ _fe\"> </span> 51 76<span class=\"_ _1\"></span>6 <span class=\"_ _123\"> </span> 156 36<span class=\"_ _1\"></span>9 <span class=\"_ _123\"> </span> 4 739 <span class=\"_ _125\"> </span> -<span class=\"_ _4\"></span>27 0<span class=\"_ _1\"></span>05 <span class=\"_ _57\"> </span> 134 1<span class=\"_ _1\"></span>03Financial income<span class=\"_ _116\"> </span> 2 03<span class=\"_ _1\"></span>4 <span class=\"_ _dd\"> </span> - <span class=\"_ _47\"> </span> 2 8<span class=\"_ _1\"></span>50 <span class=\"_ _47\"> </span> 4 88<span class=\"_ _1\"></span>4 <span class=\"_ _126\"> </span> 48<span class=\"_ _1\"></span>6 <span class=\"_ _d5\"> </span><span class=\"ws7d\"> <span class=\"_ _127\"> </span>-   <span class=\"_ _d2\"> </span></span> 5 21<span class=\"_ _1\"></span>0 <span class=\"_ _123\"> </span> 5 696 Financial cost<span class=\"_ _128\"> </span> 10 0<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>4 <span class=\"_ _129\"> </span> 50 <span class=\"_ _106\"> </span> 3 92<span class=\"_ _1\"></span>2 <span class=\"_ _104\"> </span> 1<span class=\"_ _1\"></span>4 016 <span class=\"_ _3e\"> </span> 3 14<span class=\"_ _4\"></span>7 <span class=\"_ _12a\"> </span> 8 <span class=\"_ _49\"> </span> 4 110 <span class=\"_ _e1\"> </span> 7 265Se<span class=\"_ _1\"></span>gm<span class=\"_ _1\"></span>ent p<span class=\"_ _1\"></span>rof<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>/l<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>s bef<span class=\"_ _1\"></span>ore t<span class=\"_ _1\"></span>ax <span class=\"_ _e0\"> </span> 79 1<span class=\"_ _1\"></span>68 <span class=\"_ _3d\"> </span> 2 612 <span class=\"_ _57\"> </span> -<span class=\"_ _4\"></span>39 14<span class=\"_ _1\"></span>6 <span class=\"_ _59\"> </span> 42 634 <span class=\"_ _123\"> </span> 15<span class=\"_ _1\"></span>3 709 <span class=\"_ _4f\"> </span> 4 731 <span class=\"_ _125\"> </span> -<span class=\"_ _4\"></span>25 9<span class=\"_ _1\"></span>06 <span class=\"_ _11d\"> </span> 132 5<span class=\"_ _1\"></span>34 Income<span class=\"_ _4\"></span> tax expense<span class=\"_ _12b\"> </span> 17 34<span class=\"_ _1\"></span>4 <span class=\"_ _3a\"> </span><span class=\"ls80 ws7e\"> 74<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span> <span class=\"_ _16\"> </span></span> -8 1<span class=\"_ _1\"></span>04 <span class=\"_ _4f\"> </span> 9 98<span class=\"_ _1\"></span>1 <span class=\"_ _4c\"> </span> 3<span class=\"_ _1\"></span>4 92<span class=\"_ _1\"></span>1 <span class=\"_ _d6\"> </span> 1 952 <span class=\"_ _105\"> </span> -15 959 <span class=\"_ _fe\"> </span> 20 914 Prof<span class=\"_ _1\"></span>it af<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>r ta<span class=\"_ _1\"></span>x<span class=\"_ _12c\"> </span> 61 82<span class=\"_ _1\"></span>3 <span class=\"_ _3d\"> </span> 1 872 <span class=\"_ _57\"> </span> -<span class=\"_ _4\"></span>3<span class=\"_ _1\"></span>1 042 <span class=\"_ _11c\"> </span> 32 654 <span class=\"_ _4f\"> </span> 11<span class=\"_ _1\"></span>8 78<span class=\"_ _1\"></span>8 <span class=\"_ _11a\"> </span> 2 7<span class=\"_ _1\"></span>79 <span class=\"_ _103\"> </span> -9 946 <span class=\"_ _122\"> </span> 1<span class=\"_ _1\"></span>11 62<span class=\"_ _1\"></span>1This y<span class=\"_ _4\"></span>ear's capital<span class=\"_ _4\"></span> expendit<span class=\"_ _4\"></span>ures<span class=\"_ _119\"> </span>2 98<span class=\"_ _1\"></span>0<span class=\"_ _3d\"> </span> 6 378 <span class=\"_ _104\"> </span>1<span class=\"_ _1\"></span>3 043<span class=\"_ _12d\"> </span> 22 4<span class=\"_ _1\"></span>01 <span class=\"_ _11\"> </span> 4 252 <span class=\"_ _123\"> </span> 5 856 <span class=\"_ _12e\"> </span>15 53<span class=\"_ _1\"></span>8<span class=\"_ _fe\"> </span> 25 6<span class=\"_ _1\"></span>45 Informat<span class=\"_ _4\"></span>ion about geographical<span class=\"_ _4\"></span> areasThe ac<span class=\"_ _1\"></span>tivity are prima<span class=\"_ _1\"></span>rily distributed in the following regions:Reve<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>e<span class=\"_ _12f\"> </span>202<span class=\"_ _1\"></span>2<span class=\"_ _130\"> </span>202<span class=\"_ _1\"></span>1Sou<span class=\"_ _1\"></span>th A<span class=\"_ _1\"></span>sia<span class=\"_ _131\"> </span> 153 8<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>1 <span class=\"_ _132\"> </span> 130 0<span class=\"_ _1\"></span>41 Nor<span class=\"_ _1\"></span>th E<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>t A<span class=\"_ _1\"></span>sia<span class=\"_ _133\"> </span> 4 58<span class=\"_ _1\"></span>8 <span class=\"_ _d7\"> </span> 112 30<span class=\"_ _1\"></span>9 Europ<span class=\"_ _1\"></span>e<span class=\"_ _134\"> </span> 36 11<span class=\"_ _1\"></span>6 <span class=\"_ _102\"> </span> 10<span class=\"_ _1\"></span>8 417 Sou<span class=\"_ _1\"></span>th Ea<span class=\"_ _1\"></span>st A<span class=\"_ _1\"></span>sia<span class=\"_ _ab\"> </span> 2<span class=\"_ _1\"></span>7 552 <span class=\"_ _d7\"> </span> 8<span class=\"_ _1\"></span>8 34<span class=\"_ _1\"></span>0 Africa<span class=\"_ _71\"> </span> 11 279 <span class=\"_ _128\"> </span> 17 49<span class=\"_ _1\"></span>9 Nor<span class=\"_ _1\"></span>th America<span class=\"_ _135\"> </span> 136 02<span class=\"_ _1\"></span>9 <span class=\"_ _128\"> </span> 16 63<span class=\"_ _1\"></span>4 South Americ<span class=\"_ _1\"></span>a<span class=\"_ _136\"> </span> 3 8<span class=\"_ _1\"></span>42 <span class=\"_ _d0\"> </span><span class=\"ls75 ws73\"> -1<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span> </span>W<span class=\"_ _4\"></span>est Asi<span class=\"_ _4\"></span>a<span class=\"_ _137\"> </span> 13 53<span class=\"_ _1\"></span>7 <span class=\"_ _138\"> </span> 5 80<span class=\"_ _1\"></span>6 Aus<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>lia<span class=\"_ _139\"> </span> 143 <span class=\"_ _13a\"> </span> <span class=\"_ _127\"> </span>-   Othe<span class=\"_ _1\"></span>r<span class=\"_ _13b\"> </span> 58<span class=\"_ _1\"></span>4 <span class=\"_ _13c\"> </span> 1 091 T<span class=\"_ _5\"></span>otal re<span class=\"_ _4\"></span>venue<span class=\"_ _ab\"> </span> 3<span class=\"_ _1\"></span>87 503 <span class=\"_ _13d\"> </span> 479 983 Sale<span class=\"_ _1\"></span>s are allo<span class=\"_ _1\"></span>cated bas<span class=\"_ _1\"></span>ed on the cu<span class=\"_ _1\"></span>stomer<span class=\"_ _1\"></span>\u2019s country of domicile<span class=\"_ _1\"></span>.Since rev<span class=\"_ _4\"></span>enu<span class=\"_ _1\"></span>e is projec<span class=\"_ _1\"></span>t bas<span class=\"_ _1\"></span>ed, h<span class=\"_ _1\"></span>istoric ge<span class=\"_ _1\"></span>ograp<span class=\"_ _1\"></span>hica<span class=\"_ _1\"></span>l allocation will not b<span class=\"_ _1\"></span>e represe<span class=\"_ _1\"></span>ntative f<span class=\"_ _4\"></span>or bu<span class=\"_ _1\"></span>sines<span class=\"_ _1\"></span>s going for<span class=\"_ _1\"></span>wa<span class=\"_ _1\"></span>rd. Durin<span class=\"_ _1\"></span>g 2022 B<span class=\"_ _1\"></span>U SYS has t<span class=\"_ _1\"></span>wo customer<span class=\"_ _1\"></span>s that each a<span class=\"_ _1\"></span>ccounted for more than 10<span class=\"_ _1\"></span>% of the segm<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>s rev<span class=\"_ _4\"></span>enu<span class=\"_ _1\"></span>e.  The<span class=\"_ _1\"></span>se cus<span class=\"_ _1\"></span>tomers g<span class=\"_ _1\"></span>ener<span class=\"_ _1\"></span>ated re<span class=\"_ _4\"></span>venue of M<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K 139 and M<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K 83 re<span class=\"_ _1\"></span>spec<span class=\"_ _1\"></span>tively<span class=\"_ _4\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-77-2": {
   "value": "Not<span class=\"_ _4\"></span>e 2 <span class=\"_ _4\"></span>Re<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>enue<span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00Re<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>enue streams <span class=\"_ _14\"> </span> Descrip<span class=\"_ _4\"></span>tion<span class=\"_ _4\"></span> of r<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>enue str<span class=\"_ _4\"></span>eams are pr<span class=\"_ _4\"></span>esent<span class=\"_ _4\"></span>ed under \u201c<span class=\"_ _5\"></span>Ac<span class=\"_ _4\"></span>coun<span class=\"_ _4\"></span>ting<span class=\"_ _4\"></span> principl<span class=\"_ _4\"></span>es\u201d in section<span class=\"_ _4\"></span>  2.16.202<span class=\"_ _1\"></span>2<span class=\"_ _130\"> </span>202<span class=\"_ _1\"></span>1Re<span class=\"_ _4\"></span>venue fr<span class=\"_ _4\"></span>om const<span class=\"_ _4\"></span>ruction c<span class=\"_ _4\"></span>ontracts rec<span class=\"_ _4\"></span>ogniz<span class=\"_ _4\"></span>ed o<span class=\"_ _4\"></span>ver<span class=\"_ _4\"></span> time<span class=\"_ _13e\"> </span> 31<span class=\"_ _1\"></span>5 35<span class=\"_ _1\"></span>0 <span class=\"_ _48\"> </span> 420 275 Revenue f<span class=\"_ _1\"></span>rom con<span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>tion cont<span class=\"_ _1\"></span>rac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s recog<span class=\"_ _1\"></span>nized po<span class=\"_ _1\"></span>int in tim<span class=\"_ _1\"></span>e<span class=\"_ _13f\"> </span> - <span class=\"_ _140\"> </span> 4 321 Revenue f<span class=\"_ _1\"></span>rom se<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>vice contra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts<span class=\"_ _141\"> </span> 67 78<span class=\"_ _1\"></span>8 <span class=\"_ _142\"> </span> 43 85<span class=\"_ _1\"></span>6 Other opera<span class=\"_ _4\"></span>ting<span class=\"_ _4\"></span> rev<span class=\"_ _4\"></span>enue<span class=\"_ _143\"> </span> 4 365 <span class=\"_ _d4\"> </span> 11 53<span class=\"_ _1\"></span>1 T<span class=\"_ _5\"></span>otal re<span class=\"_ _4\"></span>venue<span class=\"_ _ab\"> </span> 3<span class=\"_ _1\"></span>87 503 <span class=\"_ _13d\"> </span> 479 983 Contr<span class=\"_ _4\"></span>act bala<span class=\"_ _1\"></span>nces202<span class=\"_ _1\"></span>2<span class=\"_ _130\"> </span>202<span class=\"_ _1\"></span>1T<span class=\"_ _4\"></span>rade receivabl<span class=\"_ _1\"></span>e<span class=\"_ _144\"> </span> 10<span class=\"_ _1\"></span>6 875 <span class=\"_ _145\"> </span> 13<span class=\"_ _1\"></span>4 7<span class=\"_ _4\"></span>49 Contra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>t as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s<span class=\"_ _ab\"> </span> 1<span class=\"_ _1\"></span>13 61<span class=\"_ _1\"></span>6 <span class=\"_ _146\"> </span> 20 15<span class=\"_ _1\"></span>3 Contra<span class=\"_ _1\"></span>ct lia<span class=\"_ _1\"></span>bilitites<span class=\"_ _147\"> </span> 42 418 <span class=\"_ _39\"> </span> 2<span class=\"_ _1\"></span>9 456 Contrac<span class=\"_ _1\"></span>ts a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s are prim<span class=\"_ _1\"></span>arily related to the Group\u2019s rights to considerations for work pe<span class=\"_ _1\"></span>rfor<span class=\"_ _1\"></span>med<span class=\"_ _1\"></span>, but not inv<span class=\"_ _4\"></span>oiced at the repo<span class=\"_ _1\"></span>rting d<span class=\"_ _1\"></span>ate. This is classif<span class=\"_ _1\"></span>ied as a<span class=\"_ _1\"></span>ccrued<span class=\"_ _1\"></span>, non-invoiced produc<span class=\"_ _1\"></span>tion in the conso<span class=\"_ _1\"></span>lidated stat<span class=\"_ _4\"></span>ement o<span class=\"_ _4\"></span>f financia<span class=\"_ _4\"></span>l posi<span class=\"_ _4\"></span>tion. Con<span class=\"_ _4\"></span>tracts liabi<span class=\"_ _4\"></span>lit<span class=\"_ _4\"></span>ies re<span class=\"_ _4\"></span>lat<span class=\"_ _4\"></span>es to<span class=\"_ _4\"></span> advance<span class=\"_ _4\"></span> cons<span class=\"_ _4\"></span>iderat<span class=\"_ _4\"></span>ion rec<span class=\"_ _4\"></span>eiv<span class=\"_ _4\"></span>ed fro<span class=\"_ _4\"></span>m customer<span class=\"_ _4\"></span> on work not yet completed. This is cla<span class=\"_ _1\"></span>ssifie<span class=\"_ _1\"></span>d as prep<span class=\"_ _1\"></span>ayments f<span class=\"_ _1\"></span>rom cus<span class=\"_ _1\"></span>tomer in the conso<span class=\"_ _1\"></span>lidated stateme<span class=\"_ _1\"></span>nt of fina<span class=\"_ _1\"></span>ncial position<span class=\"_ _1\"></span>. Contrac<span class=\"_ _1\"></span>t as<span class=\"_ _1\"></span>sets a<span class=\"_ _1\"></span>nd contrac<span class=\"_ _1\"></span>t liabilities are pre<span class=\"_ _1\"></span>sented net on proje<span class=\"_ _1\"></span>ct for p<span class=\"_ _1\"></span>rojec<span class=\"_ _1\"></span>t basis<span class=\"_ _1\"></span>. Revenue recognized in 2022 that was incl<span class=\"_ _1\"></span>uded i<span class=\"_ _1\"></span>n contract liab<span class=\"_ _1\"></span>ilities in the beg<span class=\"_ _1\"></span>inning of the year is M<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K 29. (M<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>87 for<span class=\"_ _1\"></span> 202<span class=\"_ _1\"></span>1).Disaggregation o<span class=\"_ _4\"></span>f re<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>enue from con<span class=\"_ _4\"></span>tracts with cust<span class=\"_ _4\"></span>omersRe<span class=\"_ _4\"></span>venue<span class=\"_ _4\"></span> from c<span class=\"_ _4\"></span>ontr<span class=\"_ _4\"></span>act<span class=\"_ _1\"></span>s wi<span class=\"_ _4\"></span>th cust<span class=\"_ _4\"></span>omers is di<span class=\"_ _4\"></span>saggrega<span class=\"_ _4\"></span>ted b<span class=\"_ _4\"></span>y pri<span class=\"_ _4\"></span>mary geographical mark<span class=\"_ _4\"></span>et under<span class=\"_ _4\"></span> segment information in <span class=\"ls55 ws57\">No<span class=\"_ _1\"></span>te 1<span class=\"_ _1\"></span><span class=\"ls8 ws1\">.</span></span>T<span class=\"_ _5\"></span>r<span class=\"_ _4\"></span>ansac<span class=\"_ _1\"></span>tion pric<span class=\"_ _4\"></span>e allocat<span class=\"_ _4\"></span>ed to the remaining performance obliga<span class=\"_ _4\"></span>tionThe following tabl<span class=\"_ _1\"></span>e shows the remaining p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>forma<span class=\"_ _1\"></span>nce obligation on commit<span class=\"_ _1\"></span>ted projec<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s:202<span class=\"_ _1\"></span>2<span class=\"_ _130\"> </span>202<span class=\"_ _1\"></span>1Contra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ted revenu<span class=\"_ _1\"></span>e proje<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s a<span class=\"_ _1\"></span>nd lo<span class=\"_ _1\"></span>ng-term s<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vice contr<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _145\"> </span> 1 5<span class=\"_ _1\"></span>10 9<span class=\"_ _1\"></span>43 <span class=\"_ _148\"> </span> 1 556 3<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 Accumu<span class=\"_ _1\"></span>lated Revenu<span class=\"_ _1\"></span>e recog<span class=\"_ _1\"></span>nized pe<span class=\"_ _1\"></span>r 3<span class=\"_ _1\"></span>1 De<span class=\"_ _1\"></span>cemb<span class=\"_ _1\"></span>er<span class=\"_ _149\"> </span> 68<span class=\"_ _1\"></span>6 9<span class=\"_ _1\"></span>91 <span class=\"_ _145\"> </span> 75<span class=\"_ _1\"></span>8 15<span class=\"_ _1\"></span>8 Aggreg<span class=\"_ _1\"></span>ated am<span class=\"_ _1\"></span>ount of th<span class=\"_ _1\"></span>e tra<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>tion p<span class=\"_ _1\"></span>rice all<span class=\"_ _1\"></span>ocate<span class=\"_ _1\"></span>d to uns<span class=\"_ _1\"></span>atis<span class=\"_ _1\"></span>fie<span class=\"_ _1\"></span>d pe<span class=\"_ _1\"></span>rfo<span class=\"_ _1\"></span>rma<span class=\"_ _1\"></span>nce ob<span class=\"_ _1\"></span>ligatio<span class=\"_ _1\"></span>n<span class=\"_ _14a\"> </span> 82<span class=\"_ _1\"></span>3 952 <span class=\"_ _14b\"> </span> 798 1<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>8 Produc<span class=\"_ _1\"></span>tion time for t<span class=\"_ _1\"></span>ypic<span class=\"_ _1\"></span>al Shipyard Solution<span class=\"_ _1\"></span>s projec<span class=\"_ _1\"></span>ts a<span class=\"_ _1\"></span>re up to 48 month<span class=\"_ _1\"></span>s, h<span class=\"_ _1\"></span>ence rev<span class=\"_ _4\"></span>enu<span class=\"_ _1\"></span>e alloc<span class=\"_ _1\"></span>ated to the remaining p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>forma<span class=\"_ _1\"></span>nce obligation is expe<span class=\"_ _1\"></span>cted to be recognized within the nex<span class=\"_ _1\"></span>t 48 m<span class=\"_ _1\"></span>onths<span class=\"_ _1\"></span>. The ab<span class=\"_ _1\"></span>ov<span class=\"_ _4\"></span>e doe<span class=\"_ _1\"></span>s not include<span class=\"_ _4\"></span> short<span class=\"_ _4\"></span>-<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>rm service<span class=\"_ _4\"></span> orders.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-77-3": {
   "value": "Not<span class=\"_ _4\"></span>e 2 <span class=\"_ _4\"></span>Re<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>enue<span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00Re<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>enue streams <span class=\"_ _14\"> </span> Descrip<span class=\"_ _4\"></span>tion<span class=\"_ _4\"></span> of r<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>enue str<span class=\"_ _4\"></span>eams are pr<span class=\"_ _4\"></span>esent<span class=\"_ _4\"></span>ed under \u201c<span class=\"_ _5\"></span>Ac<span class=\"_ _4\"></span>coun<span class=\"_ _4\"></span>ting<span class=\"_ _4\"></span> principl<span class=\"_ _4\"></span>es\u201d in section<span class=\"_ _4\"></span>  2.16.202<span class=\"_ _1\"></span>2<span class=\"_ _130\"> </span>202<span class=\"_ _1\"></span>1Re<span class=\"_ _4\"></span>venue fr<span class=\"_ _4\"></span>om const<span class=\"_ _4\"></span>ruction c<span class=\"_ _4\"></span>ontracts rec<span class=\"_ _4\"></span>ogniz<span class=\"_ _4\"></span>ed o<span class=\"_ _4\"></span>ver<span class=\"_ _4\"></span> time<span class=\"_ _13e\"> </span> 31<span class=\"_ _1\"></span>5 35<span class=\"_ _1\"></span>0 <span class=\"_ _48\"> </span> 420 275 Revenue f<span class=\"_ _1\"></span>rom con<span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>tion cont<span class=\"_ _1\"></span>rac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s recog<span class=\"_ _1\"></span>nized po<span class=\"_ _1\"></span>int in tim<span class=\"_ _1\"></span>e<span class=\"_ _13f\"> </span> - <span class=\"_ _140\"> </span> 4 321 Revenue f<span class=\"_ _1\"></span>rom se<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>vice contra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts<span class=\"_ _141\"> </span> 67 78<span class=\"_ _1\"></span>8 <span class=\"_ _142\"> </span> 43 85<span class=\"_ _1\"></span>6 Other opera<span class=\"_ _4\"></span>ting<span class=\"_ _4\"></span> rev<span class=\"_ _4\"></span>enue<span class=\"_ _143\"> </span> 4 365 <span class=\"_ _d4\"> </span> 11 53<span class=\"_ _1\"></span>1 T<span class=\"_ _5\"></span>otal re<span class=\"_ _4\"></span>venue<span class=\"_ _ab\"> </span> 3<span class=\"_ _1\"></span>87 503 <span class=\"_ _13d\"> </span> 479 983 Contr<span class=\"_ _4\"></span>act bala<span class=\"_ _1\"></span>nces202<span class=\"_ _1\"></span>2<span class=\"_ _130\"> </span>202<span class=\"_ _1\"></span>1T<span class=\"_ _4\"></span>rade receivabl<span class=\"_ _1\"></span>e<span class=\"_ _144\"> </span> 10<span class=\"_ _1\"></span>6 875 <span class=\"_ _145\"> </span> 13<span class=\"_ _1\"></span>4 7<span class=\"_ _4\"></span>49 Contra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>t as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s<span class=\"_ _ab\"> </span> 1<span class=\"_ _1\"></span>13 61<span class=\"_ _1\"></span>6 <span class=\"_ _146\"> </span> 20 15<span class=\"_ _1\"></span>3 Contra<span class=\"_ _1\"></span>ct lia<span class=\"_ _1\"></span>bilitites<span class=\"_ _147\"> </span> 42 418 <span class=\"_ _39\"> </span> 2<span class=\"_ _1\"></span>9 456 Contrac<span class=\"_ _1\"></span>ts a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s are prim<span class=\"_ _1\"></span>arily related to the Group\u2019s rights to considerations for work pe<span class=\"_ _1\"></span>rfor<span class=\"_ _1\"></span>med<span class=\"_ _1\"></span>, but not inv<span class=\"_ _4\"></span>oiced at the repo<span class=\"_ _1\"></span>rting d<span class=\"_ _1\"></span>ate. This is classif<span class=\"_ _1\"></span>ied as a<span class=\"_ _1\"></span>ccrued<span class=\"_ _1\"></span>, non-invoiced produc<span class=\"_ _1\"></span>tion in the conso<span class=\"_ _1\"></span>lidated stat<span class=\"_ _4\"></span>ement o<span class=\"_ _4\"></span>f financia<span class=\"_ _4\"></span>l posi<span class=\"_ _4\"></span>tion. Con<span class=\"_ _4\"></span>tracts liabi<span class=\"_ _4\"></span>lit<span class=\"_ _4\"></span>ies re<span class=\"_ _4\"></span>lat<span class=\"_ _4\"></span>es to<span class=\"_ _4\"></span> advance<span class=\"_ _4\"></span> cons<span class=\"_ _4\"></span>iderat<span class=\"_ _4\"></span>ion rec<span class=\"_ _4\"></span>eiv<span class=\"_ _4\"></span>ed fro<span class=\"_ _4\"></span>m customer<span class=\"_ _4\"></span> on work not yet completed. This is cla<span class=\"_ _1\"></span>ssifie<span class=\"_ _1\"></span>d as prep<span class=\"_ _1\"></span>ayments f<span class=\"_ _1\"></span>rom cus<span class=\"_ _1\"></span>tomer in the conso<span class=\"_ _1\"></span>lidated stateme<span class=\"_ _1\"></span>nt of fina<span class=\"_ _1\"></span>ncial position<span class=\"_ _1\"></span>. Contrac<span class=\"_ _1\"></span>t as<span class=\"_ _1\"></span>sets a<span class=\"_ _1\"></span>nd contrac<span class=\"_ _1\"></span>t liabilities are pre<span class=\"_ _1\"></span>sented net on proje<span class=\"_ _1\"></span>ct for p<span class=\"_ _1\"></span>rojec<span class=\"_ _1\"></span>t basis<span class=\"_ _1\"></span>. Revenue recognized in 2022 that was incl<span class=\"_ _1\"></span>uded i<span class=\"_ _1\"></span>n contract liab<span class=\"_ _1\"></span>ilities in the beg<span class=\"_ _1\"></span>inning of the year is M<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K 29. (M<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>87 for<span class=\"_ _1\"></span> 202<span class=\"_ _1\"></span>1).Disaggregation o<span class=\"_ _4\"></span>f re<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>enue from con<span class=\"_ _4\"></span>tracts with cust<span class=\"_ _4\"></span>omersRe<span class=\"_ _4\"></span>venue<span class=\"_ _4\"></span> from c<span class=\"_ _4\"></span>ontr<span class=\"_ _4\"></span>act<span class=\"_ _1\"></span>s wi<span class=\"_ _4\"></span>th cust<span class=\"_ _4\"></span>omers is di<span class=\"_ _4\"></span>saggrega<span class=\"_ _4\"></span>ted b<span class=\"_ _4\"></span>y pri<span class=\"_ _4\"></span>mary geographical mark<span class=\"_ _4\"></span>et under<span class=\"_ _4\"></span> segment information in <span class=\"ls55 ws57\">No<span class=\"_ _1\"></span>te 1<span class=\"_ _1\"></span><span class=\"ls8 ws1\">.</span></span>T<span class=\"_ _5\"></span>r<span class=\"_ _4\"></span>ansac<span class=\"_ _1\"></span>tion pric<span class=\"_ _4\"></span>e allocat<span class=\"_ _4\"></span>ed to the remaining performance obliga<span class=\"_ _4\"></span>tionThe following tabl<span class=\"_ _1\"></span>e shows the remaining p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>forma<span class=\"_ _1\"></span>nce obligation on commit<span class=\"_ _1\"></span>ted projec<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s:202<span class=\"_ _1\"></span>2<span class=\"_ _130\"> </span>202<span class=\"_ _1\"></span>1Contra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ted revenu<span class=\"_ _1\"></span>e proje<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s a<span class=\"_ _1\"></span>nd lo<span class=\"_ _1\"></span>ng-term s<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vice contr<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _145\"> </span> 1 5<span class=\"_ _1\"></span>10 9<span class=\"_ _1\"></span>43 <span class=\"_ _148\"> </span> 1 556 3<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 Accumu<span class=\"_ _1\"></span>lated Revenu<span class=\"_ _1\"></span>e recog<span class=\"_ _1\"></span>nized pe<span class=\"_ _1\"></span>r 3<span class=\"_ _1\"></span>1 De<span class=\"_ _1\"></span>cemb<span class=\"_ _1\"></span>er<span class=\"_ _149\"> </span> 68<span class=\"_ _1\"></span>6 9<span class=\"_ _1\"></span>91 <span class=\"_ _145\"> </span> 75<span class=\"_ _1\"></span>8 15<span class=\"_ _1\"></span>8 Aggreg<span class=\"_ _1\"></span>ated am<span class=\"_ _1\"></span>ount of th<span class=\"_ _1\"></span>e tra<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>tion p<span class=\"_ _1\"></span>rice all<span class=\"_ _1\"></span>ocate<span class=\"_ _1\"></span>d to uns<span class=\"_ _1\"></span>atis<span class=\"_ _1\"></span>fie<span class=\"_ _1\"></span>d pe<span class=\"_ _1\"></span>rfo<span class=\"_ _1\"></span>rma<span class=\"_ _1\"></span>nce ob<span class=\"_ _1\"></span>ligatio<span class=\"_ _1\"></span>n<span class=\"_ _14a\"> </span> 82<span class=\"_ _1\"></span>3 952 <span class=\"_ _14b\"> </span> 798 1<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>8 Produc<span class=\"_ _1\"></span>tion time for t<span class=\"_ _1\"></span>ypic<span class=\"_ _1\"></span>al Shipyard Solution<span class=\"_ _1\"></span>s projec<span class=\"_ _1\"></span>ts a<span class=\"_ _1\"></span>re up to 48 month<span class=\"_ _1\"></span>s, h<span class=\"_ _1\"></span>ence rev<span class=\"_ _4\"></span>enu<span class=\"_ _1\"></span>e alloc<span class=\"_ _1\"></span>ated to the remaining p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>forma<span class=\"_ _1\"></span>nce obligation is expe<span class=\"_ _1\"></span>cted to be recognized within the nex<span class=\"_ _1\"></span>t 48 m<span class=\"_ _1\"></span>onths<span class=\"_ _1\"></span>. The ab<span class=\"_ _1\"></span>ov<span class=\"_ _4\"></span>e doe<span class=\"_ _1\"></span>s not include<span class=\"_ _4\"></span> short<span class=\"_ _4\"></span>-<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>rm service<span class=\"_ _4\"></span> orders.Not<span class=\"_ _4\"></span>e 1<span class=\"_ _4\"></span>4 Other opera<span class=\"_ _4\"></span>ting <span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>xpenses <span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00202<span class=\"_ _1\"></span>2<span class=\"_ _167\"> </span>202<span class=\"_ _1\"></span>1Prem<span class=\"_ _1\"></span>ise<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d of<span class=\"_ _1\"></span>fice exp<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ses <span class=\"_ _10\"> </span> 2 48<span class=\"_ _1\"></span>8 <span class=\"_ _9a\"> </span> 2 10<span class=\"_ _1\"></span>4 IT cos<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _1ea\"> </span> 4 38<span class=\"_ _1\"></span>4 <span class=\"_ _53\"> </span> 3 8<span class=\"_ _1\"></span>11 Mar<span class=\"_ _1\"></span>keting an<span class=\"_ _1\"></span>d travel expe<span class=\"_ _1\"></span>nse<span class=\"_ _1\"></span>s<span class=\"_ _1e6\"> </span> 8 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>9 <span class=\"_ _b2\"> </span> 4 8<span class=\"_ _1\"></span>66 Consul<span class=\"_ _4\"></span>tancy and ext<span class=\"_ _4\"></span>ernal services<span class=\"_ _1eb\"> </span> 11 6<span class=\"_ _1\"></span>40 <span class=\"_ _1bd\"> </span> 9 6<span class=\"_ _1\"></span>35 Other e<span class=\"_ _4\"></span>xpenses<span class=\"_ _1ec\"> </span> 5 95<span class=\"_ _1\"></span>1 <span class=\"_ _1b7\"> </span> 5 1<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>8 T<span class=\"_ _5\"></span>otal other<span class=\"_ _4\"></span> operati<span class=\"_ _4\"></span>ng ex<span class=\"_ _4\"></span>penses<span class=\"_ _b7\"> </span> 32 781 <span class=\"_ _1a2\"> </span> 2<span class=\"_ _1\"></span>5 61<span class=\"_ _1\"></span>4 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-77-4": {
   "value": "Not<span class=\"_ _4\"></span>e 2 <span class=\"_ _4\"></span>Re<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>enue<span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00Re<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>enue streams <span class=\"_ _14\"> </span> Descrip<span class=\"_ _4\"></span>tion<span class=\"_ _4\"></span> of r<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>enue str<span class=\"_ _4\"></span>eams are pr<span class=\"_ _4\"></span>esent<span class=\"_ _4\"></span>ed under \u201c<span class=\"_ _5\"></span>Ac<span class=\"_ _4\"></span>coun<span class=\"_ _4\"></span>ting<span class=\"_ _4\"></span> principl<span class=\"_ _4\"></span>es\u201d in section<span class=\"_ _4\"></span>  2.16.202<span class=\"_ _1\"></span>2<span class=\"_ _130\"> </span>202<span class=\"_ _1\"></span>1Re<span class=\"_ _4\"></span>venue fr<span class=\"_ _4\"></span>om const<span class=\"_ _4\"></span>ruction c<span class=\"_ _4\"></span>ontracts rec<span class=\"_ _4\"></span>ogniz<span class=\"_ _4\"></span>ed o<span class=\"_ _4\"></span>ver<span class=\"_ _4\"></span> time<span class=\"_ _13e\"> </span> 31<span class=\"_ _1\"></span>5 35<span class=\"_ _1\"></span>0 <span class=\"_ _48\"> </span> 420 275 Revenue f<span class=\"_ _1\"></span>rom con<span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>tion cont<span class=\"_ _1\"></span>rac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s recog<span class=\"_ _1\"></span>nized po<span class=\"_ _1\"></span>int in tim<span class=\"_ _1\"></span>e<span class=\"_ _13f\"> </span> - <span class=\"_ _140\"> </span> 4 321 Revenue f<span class=\"_ _1\"></span>rom se<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>vice contra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts<span class=\"_ _141\"> </span> 67 78<span class=\"_ _1\"></span>8 <span class=\"_ _142\"> </span> 43 85<span class=\"_ _1\"></span>6 Other opera<span class=\"_ _4\"></span>ting<span class=\"_ _4\"></span> rev<span class=\"_ _4\"></span>enue<span class=\"_ _143\"> </span> 4 365 <span class=\"_ _d4\"> </span> 11 53<span class=\"_ _1\"></span>1 T<span class=\"_ _5\"></span>otal re<span class=\"_ _4\"></span>venue<span class=\"_ _ab\"> </span> 3<span class=\"_ _1\"></span>87 503 <span class=\"_ _13d\"> </span> 479 983 Contr<span class=\"_ _4\"></span>act bala<span class=\"_ _1\"></span>nces202<span class=\"_ _1\"></span>2<span class=\"_ _130\"> </span>202<span class=\"_ _1\"></span>1T<span class=\"_ _4\"></span>rade receivabl<span class=\"_ _1\"></span>e<span class=\"_ _144\"> </span> 10<span class=\"_ _1\"></span>6 875 <span class=\"_ _145\"> </span> 13<span class=\"_ _1\"></span>4 7<span class=\"_ _4\"></span>49 Contra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>t as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s<span class=\"_ _ab\"> </span> 1<span class=\"_ _1\"></span>13 61<span class=\"_ _1\"></span>6 <span class=\"_ _146\"> </span> 20 15<span class=\"_ _1\"></span>3 Contra<span class=\"_ _1\"></span>ct lia<span class=\"_ _1\"></span>bilitites<span class=\"_ _147\"> </span> 42 418 <span class=\"_ _39\"> </span> 2<span class=\"_ _1\"></span>9 456 Contrac<span class=\"_ _1\"></span>ts a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s are prim<span class=\"_ _1\"></span>arily related to the Group\u2019s rights to considerations for work pe<span class=\"_ _1\"></span>rfor<span class=\"_ _1\"></span>med<span class=\"_ _1\"></span>, but not inv<span class=\"_ _4\"></span>oiced at the repo<span class=\"_ _1\"></span>rting d<span class=\"_ _1\"></span>ate. This is classif<span class=\"_ _1\"></span>ied as a<span class=\"_ _1\"></span>ccrued<span class=\"_ _1\"></span>, non-invoiced produc<span class=\"_ _1\"></span>tion in the conso<span class=\"_ _1\"></span>lidated stat<span class=\"_ _4\"></span>ement o<span class=\"_ _4\"></span>f financia<span class=\"_ _4\"></span>l posi<span class=\"_ _4\"></span>tion. Con<span class=\"_ _4\"></span>tracts liabi<span class=\"_ _4\"></span>lit<span class=\"_ _4\"></span>ies re<span class=\"_ _4\"></span>lat<span class=\"_ _4\"></span>es to<span class=\"_ _4\"></span> advance<span class=\"_ _4\"></span> cons<span class=\"_ _4\"></span>iderat<span class=\"_ _4\"></span>ion rec<span class=\"_ _4\"></span>eiv<span class=\"_ _4\"></span>ed fro<span class=\"_ _4\"></span>m customer<span class=\"_ _4\"></span> on work not yet completed. This is cla<span class=\"_ _1\"></span>ssifie<span class=\"_ _1\"></span>d as prep<span class=\"_ _1\"></span>ayments f<span class=\"_ _1\"></span>rom cus<span class=\"_ _1\"></span>tomer in the conso<span class=\"_ _1\"></span>lidated stateme<span class=\"_ _1\"></span>nt of fina<span class=\"_ _1\"></span>ncial position<span class=\"_ _1\"></span>. Contrac<span class=\"_ _1\"></span>t as<span class=\"_ _1\"></span>sets a<span class=\"_ _1\"></span>nd contrac<span class=\"_ _1\"></span>t liabilities are pre<span class=\"_ _1\"></span>sented net on proje<span class=\"_ _1\"></span>ct for p<span class=\"_ _1\"></span>rojec<span class=\"_ _1\"></span>t basis<span class=\"_ _1\"></span>. Revenue recognized in 2022 that was incl<span class=\"_ _1\"></span>uded i<span class=\"_ _1\"></span>n contract liab<span class=\"_ _1\"></span>ilities in the beg<span class=\"_ _1\"></span>inning of the year is M<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K 29. (M<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>87 for<span class=\"_ _1\"></span> 202<span class=\"_ _1\"></span>1).Disaggregation o<span class=\"_ _4\"></span>f re<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>enue from con<span class=\"_ _4\"></span>tracts with cust<span class=\"_ _4\"></span>omersRe<span class=\"_ _4\"></span>venue<span class=\"_ _4\"></span> from c<span class=\"_ _4\"></span>ontr<span class=\"_ _4\"></span>act<span class=\"_ _1\"></span>s wi<span class=\"_ _4\"></span>th cust<span class=\"_ _4\"></span>omers is di<span class=\"_ _4\"></span>saggrega<span class=\"_ _4\"></span>ted b<span class=\"_ _4\"></span>y pri<span class=\"_ _4\"></span>mary geographical mark<span class=\"_ _4\"></span>et under<span class=\"_ _4\"></span> segment information in <span class=\"ls55 ws57\">No<span class=\"_ _1\"></span>te 1<span class=\"_ _1\"></span><span class=\"ls8 ws1\">.</span></span>T<span class=\"_ _5\"></span>r<span class=\"_ _4\"></span>ansac<span class=\"_ _1\"></span>tion pric<span class=\"_ _4\"></span>e allocat<span class=\"_ _4\"></span>ed to the remaining performance obliga<span class=\"_ _4\"></span>tionThe following tabl<span class=\"_ _1\"></span>e shows the remaining p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>forma<span class=\"_ _1\"></span>nce obligation on commit<span class=\"_ _1\"></span>ted projec<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s:202<span class=\"_ _1\"></span>2<span class=\"_ _130\"> </span>202<span class=\"_ _1\"></span>1Contra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ted revenu<span class=\"_ _1\"></span>e proje<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s a<span class=\"_ _1\"></span>nd lo<span class=\"_ _1\"></span>ng-term s<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vice contr<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _145\"> </span> 1 5<span class=\"_ _1\"></span>10 9<span class=\"_ _1\"></span>43 <span class=\"_ _148\"> </span> 1 556 3<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 Accumu<span class=\"_ _1\"></span>lated Revenu<span class=\"_ _1\"></span>e recog<span class=\"_ _1\"></span>nized pe<span class=\"_ _1\"></span>r 3<span class=\"_ _1\"></span>1 De<span class=\"_ _1\"></span>cemb<span class=\"_ _1\"></span>er<span class=\"_ _149\"> </span> 68<span class=\"_ _1\"></span>6 9<span class=\"_ _1\"></span>91 <span class=\"_ _145\"> </span> 75<span class=\"_ _1\"></span>8 15<span class=\"_ _1\"></span>8 Aggreg<span class=\"_ _1\"></span>ated am<span class=\"_ _1\"></span>ount of th<span class=\"_ _1\"></span>e tra<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>tion p<span class=\"_ _1\"></span>rice all<span class=\"_ _1\"></span>ocate<span class=\"_ _1\"></span>d to uns<span class=\"_ _1\"></span>atis<span class=\"_ _1\"></span>fie<span class=\"_ _1\"></span>d pe<span class=\"_ _1\"></span>rfo<span class=\"_ _1\"></span>rma<span class=\"_ _1\"></span>nce ob<span class=\"_ _1\"></span>ligatio<span class=\"_ _1\"></span>n<span class=\"_ _14a\"> </span> 82<span class=\"_ _1\"></span>3 952 <span class=\"_ _14b\"> </span> 798 1<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>8 Produc<span class=\"_ _1\"></span>tion time for t<span class=\"_ _1\"></span>ypic<span class=\"_ _1\"></span>al Shipyard Solution<span class=\"_ _1\"></span>s projec<span class=\"_ _1\"></span>ts a<span class=\"_ _1\"></span>re up to 48 month<span class=\"_ _1\"></span>s, h<span class=\"_ _1\"></span>ence rev<span class=\"_ _4\"></span>enu<span class=\"_ _1\"></span>e alloc<span class=\"_ _1\"></span>ated to the remaining p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>forma<span class=\"_ _1\"></span>nce obligation is expe<span class=\"_ _1\"></span>cted to be recognized within the nex<span class=\"_ _1\"></span>t 48 m<span class=\"_ _1\"></span>onths<span class=\"_ _1\"></span>. The ab<span class=\"_ _1\"></span>ov<span class=\"_ _4\"></span>e doe<span class=\"_ _1\"></span>s not include<span class=\"_ _4\"></span> short<span class=\"_ _4\"></span>-<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>rm service<span class=\"_ _4\"></span> orders.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-77-5": {
   "value": "Not<span class=\"_ _4\"></span>e 2 <span class=\"_ _4\"></span>Re<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>enue<span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00Re<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>enue streams <span class=\"_ _14\"> </span> Descrip<span class=\"_ _4\"></span>tion<span class=\"_ _4\"></span> of r<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>enue str<span class=\"_ _4\"></span>eams are pr<span class=\"_ _4\"></span>esent<span class=\"_ _4\"></span>ed under \u201c<span class=\"_ _5\"></span>Ac<span class=\"_ _4\"></span>coun<span class=\"_ _4\"></span>ting<span class=\"_ _4\"></span> principl<span class=\"_ _4\"></span>es\u201d in section<span class=\"_ _4\"></span>  2.16.202<span class=\"_ _1\"></span>2<span class=\"_ _130\"> </span>202<span class=\"_ _1\"></span>1Re<span class=\"_ _4\"></span>venue fr<span class=\"_ _4\"></span>om const<span class=\"_ _4\"></span>ruction c<span class=\"_ _4\"></span>ontracts rec<span class=\"_ _4\"></span>ogniz<span class=\"_ _4\"></span>ed o<span class=\"_ _4\"></span>ver<span class=\"_ _4\"></span> time<span class=\"_ _13e\"> </span> 31<span class=\"_ _1\"></span>5 35<span class=\"_ _1\"></span>0 <span class=\"_ _48\"> </span> 420 275 Revenue f<span class=\"_ _1\"></span>rom con<span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>tion cont<span class=\"_ _1\"></span>rac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s recog<span class=\"_ _1\"></span>nized po<span class=\"_ _1\"></span>int in tim<span class=\"_ _1\"></span>e<span class=\"_ _13f\"> </span> - <span class=\"_ _140\"> </span> 4 321 Revenue f<span class=\"_ _1\"></span>rom se<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>vice contra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts<span class=\"_ _141\"> </span> 67 78<span class=\"_ _1\"></span>8 <span class=\"_ _142\"> </span> 43 85<span class=\"_ _1\"></span>6 Other opera<span class=\"_ _4\"></span>ting<span class=\"_ _4\"></span> rev<span class=\"_ _4\"></span>enue<span class=\"_ _143\"> </span> 4 365 <span class=\"_ _d4\"> </span> 11 53<span class=\"_ _1\"></span>1 T<span class=\"_ _5\"></span>otal re<span class=\"_ _4\"></span>venue<span class=\"_ _ab\"> </span> 3<span class=\"_ _1\"></span>87 503 <span class=\"_ _13d\"> </span> 479 983 Contr<span class=\"_ _4\"></span>act bala<span class=\"_ _1\"></span>nces202<span class=\"_ _1\"></span>2<span class=\"_ _130\"> </span>202<span class=\"_ _1\"></span>1T<span class=\"_ _4\"></span>rade receivabl<span class=\"_ _1\"></span>e<span class=\"_ _144\"> </span> 10<span class=\"_ _1\"></span>6 875 <span class=\"_ _145\"> </span> 13<span class=\"_ _1\"></span>4 7<span class=\"_ _4\"></span>49 Contra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>t as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s<span class=\"_ _ab\"> </span> 1<span class=\"_ _1\"></span>13 61<span class=\"_ _1\"></span>6 <span class=\"_ _146\"> </span> 20 15<span class=\"_ _1\"></span>3 Contra<span class=\"_ _1\"></span>ct lia<span class=\"_ _1\"></span>bilitites<span class=\"_ _147\"> </span> 42 418 <span class=\"_ _39\"> </span> 2<span class=\"_ _1\"></span>9 456 Contrac<span class=\"_ _1\"></span>ts a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s are prim<span class=\"_ _1\"></span>arily related to the Group\u2019s rights to considerations for work pe<span class=\"_ _1\"></span>rfor<span class=\"_ _1\"></span>med<span class=\"_ _1\"></span>, but not inv<span class=\"_ _4\"></span>oiced at the repo<span class=\"_ _1\"></span>rting d<span class=\"_ _1\"></span>ate. This is classif<span class=\"_ _1\"></span>ied as a<span class=\"_ _1\"></span>ccrued<span class=\"_ _1\"></span>, non-invoiced produc<span class=\"_ _1\"></span>tion in the conso<span class=\"_ _1\"></span>lidated stat<span class=\"_ _4\"></span>ement o<span class=\"_ _4\"></span>f financia<span class=\"_ _4\"></span>l posi<span class=\"_ _4\"></span>tion. Con<span class=\"_ _4\"></span>tracts liabi<span class=\"_ _4\"></span>lit<span class=\"_ _4\"></span>ies re<span class=\"_ _4\"></span>lat<span class=\"_ _4\"></span>es to<span class=\"_ _4\"></span> advance<span class=\"_ _4\"></span> cons<span class=\"_ _4\"></span>iderat<span class=\"_ _4\"></span>ion rec<span class=\"_ _4\"></span>eiv<span class=\"_ _4\"></span>ed fro<span class=\"_ _4\"></span>m customer<span class=\"_ _4\"></span> on work not yet completed. This is cla<span class=\"_ _1\"></span>ssifie<span class=\"_ _1\"></span>d as prep<span class=\"_ _1\"></span>ayments f<span class=\"_ _1\"></span>rom cus<span class=\"_ _1\"></span>tomer in the conso<span class=\"_ _1\"></span>lidated stateme<span class=\"_ _1\"></span>nt of fina<span class=\"_ _1\"></span>ncial position<span class=\"_ _1\"></span>. Contrac<span class=\"_ _1\"></span>t as<span class=\"_ _1\"></span>sets a<span class=\"_ _1\"></span>nd contrac<span class=\"_ _1\"></span>t liabilities are pre<span class=\"_ _1\"></span>sented net on proje<span class=\"_ _1\"></span>ct for p<span class=\"_ _1\"></span>rojec<span class=\"_ _1\"></span>t basis<span class=\"_ _1\"></span>. Revenue recognized in 2022 that was incl<span class=\"_ _1\"></span>uded i<span class=\"_ _1\"></span>n contract liab<span class=\"_ _1\"></span>ilities in the beg<span class=\"_ _1\"></span>inning of the year is M<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K 29. (M<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>87 for<span class=\"_ _1\"></span> 202<span class=\"_ _1\"></span>1).Disaggregation o<span class=\"_ _4\"></span>f re<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>enue from con<span class=\"_ _4\"></span>tracts with cust<span class=\"_ _4\"></span>omersRe<span class=\"_ _4\"></span>venue<span class=\"_ _4\"></span> from c<span class=\"_ _4\"></span>ontr<span class=\"_ _4\"></span>act<span class=\"_ _1\"></span>s wi<span class=\"_ _4\"></span>th cust<span class=\"_ _4\"></span>omers is di<span class=\"_ _4\"></span>saggrega<span class=\"_ _4\"></span>ted b<span class=\"_ _4\"></span>y pri<span class=\"_ _4\"></span>mary geographical mark<span class=\"_ _4\"></span>et under<span class=\"_ _4\"></span> segment information in <span class=\"ls55 ws57\">No<span class=\"_ _1\"></span>te 1<span class=\"_ _1\"></span><span class=\"ls8 ws1\">.</span></span>T<span class=\"_ _5\"></span>r<span class=\"_ _4\"></span>ansac<span class=\"_ _1\"></span>tion pric<span class=\"_ _4\"></span>e allocat<span class=\"_ _4\"></span>ed to the remaining performance obliga<span class=\"_ _4\"></span>tionThe following tabl<span class=\"_ _1\"></span>e shows the remaining p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>forma<span class=\"_ _1\"></span>nce obligation on commit<span class=\"_ _1\"></span>ted projec<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s:202<span class=\"_ _1\"></span>2<span class=\"_ _130\"> </span>202<span class=\"_ _1\"></span>1Contra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ted revenu<span class=\"_ _1\"></span>e proje<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s a<span class=\"_ _1\"></span>nd lo<span class=\"_ _1\"></span>ng-term s<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vice contr<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _145\"> </span> 1 5<span class=\"_ _1\"></span>10 9<span class=\"_ _1\"></span>43 <span class=\"_ _148\"> </span> 1 556 3<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 Accumu<span class=\"_ _1\"></span>lated Revenu<span class=\"_ _1\"></span>e recog<span class=\"_ _1\"></span>nized pe<span class=\"_ _1\"></span>r 3<span class=\"_ _1\"></span>1 De<span class=\"_ _1\"></span>cemb<span class=\"_ _1\"></span>er<span class=\"_ _149\"> </span> 68<span class=\"_ _1\"></span>6 9<span class=\"_ _1\"></span>91 <span class=\"_ _145\"> </span> 75<span class=\"_ _1\"></span>8 15<span class=\"_ _1\"></span>8 Aggreg<span class=\"_ _1\"></span>ated am<span class=\"_ _1\"></span>ount of th<span class=\"_ _1\"></span>e tra<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>tion p<span class=\"_ _1\"></span>rice all<span class=\"_ _1\"></span>ocate<span class=\"_ _1\"></span>d to uns<span class=\"_ _1\"></span>atis<span class=\"_ _1\"></span>fie<span class=\"_ _1\"></span>d pe<span class=\"_ _1\"></span>rfo<span class=\"_ _1\"></span>rma<span class=\"_ _1\"></span>nce ob<span class=\"_ _1\"></span>ligatio<span class=\"_ _1\"></span>n<span class=\"_ _14a\"> </span> 82<span class=\"_ _1\"></span>3 952 <span class=\"_ _14b\"> </span> 798 1<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>8 Produc<span class=\"_ _1\"></span>tion time for t<span class=\"_ _1\"></span>ypic<span class=\"_ _1\"></span>al Shipyard Solution<span class=\"_ _1\"></span>s projec<span class=\"_ _1\"></span>ts a<span class=\"_ _1\"></span>re up to 48 month<span class=\"_ _1\"></span>s, h<span class=\"_ _1\"></span>ence rev<span class=\"_ _4\"></span>enu<span class=\"_ _1\"></span>e alloc<span class=\"_ _1\"></span>ated to the remaining p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>forma<span class=\"_ _1\"></span>nce obligation is expe<span class=\"_ _1\"></span>cted to be recognized within the nex<span class=\"_ _1\"></span>t 48 m<span class=\"_ _1\"></span>onths<span class=\"_ _1\"></span>. The ab<span class=\"_ _1\"></span>ov<span class=\"_ _4\"></span>e doe<span class=\"_ _1\"></span>s not include<span class=\"_ _4\"></span> short<span class=\"_ _4\"></span>-<span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>rm service<span class=\"_ _4\"></span> orders.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-78-2": {
   "value": "Not<span class=\"_ _4\"></span>e 4 <span class=\"_ _4\"></span>Pa<span class=\"_ _4\"></span>yr<span class=\"_ _4\"></span>oll e<span class=\"_ _5\"></span>xpenses and emplo<span class=\"_ _4\"></span>y<span class=\"_ _4\"></span>ee <span class=\"_ _4\"></span>infor<span class=\"_ _4\"></span>mation<span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00Payroll e<span class=\"_ _4\"></span>xpense<span class=\"_ _1\"></span>s<span class=\"_ _14c\"> </span>202<span class=\"_ _1\"></span>2<span class=\"_ _130\"> </span>202<span class=\"_ _1\"></span>1Salarie<span class=\"_ _1\"></span>s<span class=\"_ _14d\"> </span> 59 48<span class=\"_ _1\"></span>9 <span class=\"_ _14e\"> </span> 57 3<span class=\"_ _1\"></span>16 Employer's social security contribution<span class=\"_ _14f\"> </span> 9 530 <span class=\"_ _150\"> </span> 8 503 Pension<span class=\"_ _4\"></span> cost<span class=\"_ _151\"> </span> 5 60<span class=\"_ _1\"></span>4 <span class=\"_ _138\"> </span> 4 4<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>8 Other<span class=\"_ _4\"></span> benefits <span class=\"_ _bd\"> </span> 3 67<span class=\"_ _1\"></span>1 <span class=\"_ _152\"> </span> 3 513 T<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>tal payroll expenses<span class=\"_ _153\"> </span> 78 29<span class=\"_ _1\"></span>4 <span class=\"_ _39\"> </span> 73 8<span class=\"_ _1\"></span>20 Nu<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>er o<span class=\"_ _1\"></span>f em<span class=\"_ _1\"></span>pl<span class=\"_ _1\"></span>oyees at th<span class=\"_ _1\"></span>e en<span class=\"_ _1\"></span>d of th<span class=\"_ _1\"></span>e yea<span class=\"_ _1\"></span>r<span class=\"_ _154\"> </span>68<span class=\"_ _155\"> </span><span class=\"ls16 ws15\">62</span>Payroll expenses of M<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K 18<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>8 (202<span class=\"_ _1\"></span>1: MN<span class=\"_ _1\"></span>OK 1<span class=\"_ _1\"></span>6.7<span class=\"_ _1\"></span>) has b<span class=\"_ _1\"></span>een c<span class=\"_ _1\"></span>apita<span class=\"_ _1\"></span>liz<span class=\"_ _4\"></span>ed a<span class=\"_ _1\"></span>s R&amp;D in 202<span class=\"_ _1\"></span>2 (Note 7).1)Board remuner<span class=\"_ _4\"></span>ations202<span class=\"_ _1\"></span>2<span class=\"_ _156\"> </span>202<span class=\"_ _1\"></span>1Tr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>m<span class=\"_ _2\"></span> S<span class=\"_ _2\"></span>k<span class=\"_ _1\"></span>e<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>e<span class=\"_ _157\"> </span>Bo<span class=\"_ _1\"></span>ard me<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>er sin<span class=\"_ _1\"></span>ce 0<span class=\"_ _1\"></span>6.<span class=\"_ _2\"></span>20<span class=\"_ _1\"></span>09.<span class=\"_ _3c\"> </span> 5<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0 <span class=\"_ _158\"> </span> 50<span class=\"_ _1\"></span>0 2)Gisl<span class=\"_ _1\"></span>e Rike Bo<span class=\"_ _1\"></span>ard me<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>er sin<span class=\"_ _1\"></span>ce 0<span class=\"_ _1\"></span>6.<span class=\"_ _2\"></span>2015<span class=\"_ _1\"></span>. <span class=\"_ _159\"> </span> 31<span class=\"_ _1\"></span>5 <span class=\"_ _15a\"> </span> 31<span class=\"_ _1\"></span>5 Ingunn S<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>eg\u00e5rden<span class=\"_ _28\"> </span>B<span class=\"_ _1\"></span>oa<span class=\"_ _1\"></span>rd me<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>er sin<span class=\"_ _1\"></span>ce 10.<span class=\"_ _2\"></span>201<span class=\"_ _1\"></span>9<span class=\"_ _15b\"> </span> 31<span class=\"_ _1\"></span>5 <span class=\"_ _15a\"> </span> 31<span class=\"_ _1\"></span>5 Marit S<span class=\"_ _1\"></span>olb<span class=\"_ _1\"></span>erg<span class=\"_ _9e\"> </span>B<span class=\"_ _1\"></span>oa<span class=\"_ _1\"></span>rd me<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>er sin<span class=\"_ _1\"></span>ce 10.<span class=\"_ _2\"></span>201<span class=\"_ _1\"></span>9<span class=\"_ _15b\"> </span> 31<span class=\"_ _1\"></span>5 <span class=\"_ _15a\"> </span> 31<span class=\"_ _1\"></span>5 T<span class=\"_ _5\"></span>otal<span class=\"_ _15c\"> </span> 1 44<span class=\"_ _1\"></span>5 <span class=\"_ _15d\"> </span> 1 44<span class=\"_ _1\"></span>5 1)  <span class=\"_ _45\"></span>Th<span class=\"_ _1\"></span>e An<span class=\"_ _1\"></span>nua<span class=\"_ _1\"></span>l Ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>era<span class=\"_ _1\"></span>l Me<span class=\"_ _1\"></span>etin<span class=\"_ _1\"></span>g de<span class=\"_ _1\"></span>term<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>es th<span class=\"_ _1\"></span>e rem<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>atio<span class=\"_ _1\"></span>n to the B<span class=\"_ _1\"></span>oa<span class=\"_ _1\"></span>rd a<span class=\"_ _1\"></span>nd n<span class=\"_ _1\"></span>omi<span class=\"_ _1\"></span>nati<span class=\"_ _1\"></span>on co<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>itee f<span class=\"_ _1\"></span>rom o<span class=\"_ _1\"></span>ne G<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>al M<span class=\"_ _1\"></span>eet<span class=\"_ _1\"></span>ing to the n<span class=\"_ _1\"></span>ex<span class=\"_ _1\"></span>t. F<span class=\"_ _1\"></span>or th<span class=\"_ _1\"></span>e fi<span class=\"_ _1\"></span>nan<span class=\"_ _1\"></span>cia<span class=\"_ _1\"></span>l yea<span class=\"_ _1\"></span>r 202<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>, the re<span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ted re<span class=\"_ _1\"></span>mu<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>rati<span class=\"_ _1\"></span>on is re<span class=\"_ _1\"></span>late<span class=\"_ _1\"></span>d to the r<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>une<span class=\"_ _1\"></span>rat<span class=\"_ _1\"></span>ion p<span class=\"_ _1\"></span>ai<span class=\"_ _1\"></span>d in 202<span class=\"_ _1\"></span>2 b<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>ed o<span class=\"_ _1\"></span>n the a<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>unt<span class=\"_ _1\"></span>s dete<span class=\"_ _1\"></span>rmi<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>d by the B<span class=\"_ _1\"></span>oa<span class=\"_ _1\"></span>rd at th<span class=\"_ _1\"></span>e An<span class=\"_ _1\"></span>nu<span class=\"_ _1\"></span>al G<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>al M<span class=\"_ _1\"></span>ee<span class=\"_ _1\"></span>ting fo<span class=\"_ _1\"></span>r 202<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>. 2) Gi<span class=\"_ _4\"></span>sle Rik<span class=\"_ _4\"></span>e r<span class=\"_ _4\"></span>epresents R<span class=\"_ _4\"></span>asmussengruppen and<span class=\"_ _4\"></span> the board<span class=\"_ _4\"></span> fee is<span class=\"_ _4\"></span> paid t<span class=\"_ _4\"></span>o Ras<span class=\"_ _4\"></span>mussengruppen.The bo<span class=\"_ _1\"></span>ard has n<span class=\"_ _1\"></span>ot received any remuneration beyond direc<span class=\"_ _1\"></span>tor<span class=\"_ _5\"></span>`<span class=\"_ _5\"></span>s fee<span class=\"_ _1\"></span>. No loa<span class=\"_ _1\"></span>ns or severance pay is given to the di<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. Nomination Committ<span class=\"_ _4\"></span>ee remunerationNek<span class=\"_ _1\"></span>kar<span class=\"_ _1\"></span>\u2019<span class=\"_ _4\"></span>s nom<span class=\"_ _1\"></span>ination committee comp<span class=\"_ _1\"></span>rised of the following me<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>rs: An<span class=\"_ _1\"></span>ne Grethe Ellings<span class=\"_ _1\"></span>en (<span class=\"_ _4\"></span>Chairm<span class=\"_ _1\"></span>an<span class=\"_ _4\"></span>) and Leif Haukom. T<span class=\"_ _1\"></span>he nom<span class=\"_ _1\"></span>ination commit<span class=\"_ _1\"></span>tee remune<span class=\"_ _1\"></span>ration paid in 202<span class=\"_ _1\"></span>2 was TN<span class=\"_ _1\"></span>OK 67 for the ch<span class=\"_ _1\"></span>airman a<span class=\"_ _1\"></span>nd TN<span class=\"_ _1\"></span>OK 40 for the m<span class=\"_ _1\"></span>emb<span class=\"_ _1\"></span>er<span class=\"_ _4\"></span>, a total of TNOK 1<span class=\"_ _1\"></span>07<span class=\"_ _5\"></span>.Stat<span class=\"_ _4\"></span>ement regarding the stipulat<span class=\"_ _4\"></span>ion of remunera<span class=\"_ _4\"></span>tion and other benefits for the CEO and other Ex<span class=\"_ _4\"></span>ecutiv<span class=\"_ _4\"></span>esRegarding G<span class=\"_ _1\"></span>roup ma<span class=\"_ _1\"></span>nage<span class=\"_ _1\"></span>ment, N<span class=\"_ _1\"></span>ekka<span class=\"_ _1\"></span>r ASA<span class=\"_ _4\"></span>\u2019<span class=\"_ _4\"></span>s remun<span class=\"_ _1\"></span>eration polic<span class=\"_ _1\"></span>y is bas<span class=\"_ _1\"></span>ed on of<span class=\"_ _1\"></span>fering com<span class=\"_ _1\"></span>petitiv<span class=\"_ _4\"></span>e terms<span class=\"_ _1\"></span>. Remun<span class=\"_ _1\"></span>erations sho<span class=\"_ _1\"></span>uld refle<span class=\"_ _1\"></span>ct that N<span class=\"_ _1\"></span>ekkar i<span class=\"_ _1\"></span>s a listed compa<span class=\"_ _1\"></span>ny with an int<span class=\"_ _4\"></span>ernation<span class=\"_ _1\"></span>al focus<span class=\"_ _1\"></span>.  <span class=\"_ _66\"> </span> <span class=\"_ _de\"> </span> The annual r<span class=\"_ _4\"></span>emunerat<span class=\"_ _4\"></span>ion is<span class=\"_ _4\"></span> based on Grou<span class=\"_ _4\"></span>p managements part<span class=\"_ _5\"></span>-taking i<span class=\"_ _4\"></span>n the r<span class=\"_ _4\"></span>esults genera<span class=\"_ _4\"></span>ted<span class=\"_ _4\"></span> by t<span class=\"_ _4\"></span>he compan<span class=\"_ _4\"></span>y and the<span class=\"_ _4\"></span> added value f<span class=\"_ _4\"></span>or shar<span class=\"_ _4\"></span>eholders thr<span class=\"_ _4\"></span>ough inc<span class=\"_ _4\"></span>reased c<span class=\"_ _4\"></span>ompany<span class=\"_ _4\"></span> value.Remunera<span class=\"_ _4\"></span>tion<span class=\"_ _4\"></span> consists o<span class=\"_ _4\"></span>f two<span class=\"_ _4\"></span> main componen<span class=\"_ _4\"></span>ts; Base salary and bonus.\u2022 <span class=\"_ _44\"> </span>Bas<span class=\"_ _1\"></span>e sala<span class=\"_ _1\"></span>ries is intend<span class=\"_ _1\"></span>ed to be competetive and motivating, but in line with gen<span class=\"_ _1\"></span>eral m<span class=\"_ _1\"></span>arket terms. \u2022 <span class=\"_ _44\"> </span>Bon<span class=\"_ _1\"></span>us for the CEO an<span class=\"_ _1\"></span>d other executives is determined on th<span class=\"_ _1\"></span>e basis of ta<span class=\"_ _1\"></span>rget result<span class=\"_ _1\"></span>s and on in<span class=\"_ _1\"></span>dividua<span class=\"_ _1\"></span>l target<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. Bon<span class=\"_ _1\"></span>us targ<span class=\"_ _1\"></span>ets are revised an<span class=\"_ _1\"></span>nually an<span class=\"_ _1\"></span>d is limited to 50 % of base s<span class=\"_ _1\"></span>alar<span class=\"_ _1\"></span>y for the C<span class=\"_ _1\"></span>EO and other executiv<span class=\"_ _4\"></span>es<span class=\"_ _1\"></span>. Bo<span class=\"_ _1\"></span>nus payme<span class=\"_ _1\"></span>nt repor<span class=\"_ _1\"></span>ted in 2022 is b<span class=\"_ _1\"></span>ase<span class=\"_ _1\"></span>d on the evaluation of the relevant per<span class=\"_ _1\"></span>form<span class=\"_ _1\"></span>ance criteria for the fis<span class=\"_ _1\"></span>cal year en<span class=\"_ _1\"></span>ding 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12.<span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>1. B<span class=\"_ _1\"></span>onu<span class=\"_ _1\"></span>s payment<span class=\"_ _1\"></span>s are bas<span class=\"_ _1\"></span>ed on in<span class=\"_ _1\"></span>dividual e<span class=\"_ _1\"></span>mployment contrac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s. A total bonu<span class=\"_ _1\"></span>s provision of MNO<span class=\"_ _1\"></span>K 3.<span class=\"_ _2\"></span>2 is includ<span class=\"_ _1\"></span>ed in other cu<span class=\"_ _1\"></span>rrent liabilities pe<span class=\"_ _1\"></span>r 31<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2022 for th<span class=\"_ _1\"></span>e CEO and othe<span class=\"_ _1\"></span>r executiv<span class=\"_ _4\"></span>es ba<span class=\"_ _1\"></span>sed o<span class=\"_ _1\"></span>n the 2022 t<span class=\"_ _1\"></span>arget<span class=\"_ _1\"></span>s. Th<span class=\"_ _1\"></span>e fina<span class=\"_ _1\"></span>l bonu<span class=\"_ _1\"></span>s payment is to be ap<span class=\"_ _1\"></span>prov<span class=\"_ _4\"></span>ed by the boa<span class=\"_ _1\"></span>rd. Senio<span class=\"_ _1\"></span>r executiv<span class=\"_ _4\"></span>es have six months notice, and severance pay perio<span class=\"_ _1\"></span>ds of up to 6 months<span class=\"_ _1\"></span>. Reference is mad<span class=\"_ _1\"></span>e to the <span class=\"ls35 ws35\">remunerat<span class=\"_ _4\"></span>ion re<span class=\"_ _4\"></span>port for further detai<span class=\"_ _4\"></span>ls.</span>Remuneration and o<span class=\"_ _4\"></span>ther benefits for the CEO and other Senior Exec<span class=\"_ _4\"></span>utiv<span class=\"_ _4\"></span>es emplo<span class=\"_ _4\"></span>y<span class=\"_ _4\"></span>ed during 2022Am<span class=\"_ _1\"></span>oun<span class=\"_ _1\"></span>ts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00Base <span class=\"_ _ff\"></span> Other Bonus <span class=\"_ _ff\"></span><span class=\"ls8 ws1\"> </span>Pension Name<span class=\"_ _152\"> </span><span class=\"ls2e ws2d\">Position</span>salarybenef<span class=\"_ _1\"></span>itspaidcos<span class=\"_ _1\"></span>tOle Falk H<span class=\"_ _1\"></span>ans<span class=\"_ _1\"></span>en<span class=\"_ _162\"> </span>CEO - fro<span class=\"_ _1\"></span>m 7<span class=\"_ _4\"></span>.202<span class=\"_ _1\"></span>2<span class=\"_ _163\"> </span> 1 28<span class=\"_ _1\"></span>8 <span class=\"_ _27\"> </span> 7 <span class=\"_ _4e\"> </span> 98 1)Preb<span class=\"_ _1\"></span>en Lil<span class=\"_ _1\"></span>tved Interi<span class=\"_ _1\"></span>m CEO - fro<span class=\"_ _1\"></span>m 9.<span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>0. COO f<span class=\"_ _1\"></span>rom 7<span class=\"_ _4\"></span>.2<span class=\"_ _1\"></span>022<span class=\"_ _126\"> </span> 1 931 <span class=\"_ _27\"> </span> 7 <span class=\"_ _d1\"> </span> <span class=\"_ _127\"> </span>-   <span class=\"_ _b\"> </span> 1<span class=\"_ _1\"></span>03 Rolf<span class=\"_ _4\"></span>-<span class=\"_ _4\"></span>At<span class=\"_ _4\"></span>le T<span class=\"_ _5\"></span>omas<span class=\"_ _1\"></span>sen<span class=\"_ _2b\"> </span>E<span class=\"_ _1\"></span>VP S<span class=\"_ _1\"></span>hipyard S<span class=\"_ _1\"></span>olu<span class=\"_ _1\"></span>tions<span class=\"_ _164\"> </span> 1 955 <span class=\"_ _126\"> </span> 20 <span class=\"_ _3e\"> </span> 69<span class=\"_ _1\"></span>1 <span class=\"_ _3e\"> </span> 19<span class=\"_ _1\"></span>6 Met<span class=\"_ _1\"></span>te Har<span class=\"_ _1\"></span>v<span class=\"_ _4e\"> </span>EVP Aqu<span class=\"_ _4\"></span>acultur<span class=\"_ _4\"></span>e &amp; R<span class=\"_ _4\"></span>enew<span class=\"_ _4\"></span>ables<span class=\"_ _165\"> </span> 1 765 <span class=\"_ _111\"> </span> 1<span class=\"_ _1\"></span>4 <span class=\"_ _d1\"> </span> <span class=\"_ _127\"> </span>-   <span class=\"_ _35\"> </span> 222 Marianne<span class=\"_ _4\"></span> V<span class=\"_ _4\"></span>oreland<span class=\"_ _4\"></span> Ottosen<span class=\"_ _103\"> </span>H<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>d of Fina<span class=\"_ _1\"></span>nce - f<span class=\"_ _1\"></span>rom 4.<span class=\"_ _2\"></span>202<span class=\"_ _1\"></span>2<span class=\"_ _df\"> </span> 819 <span class=\"_ _21\"> </span><span class=\"ls12 ws11\"> 111 <span class=\"_ _d1\"> </span></span><span class=\"ws7d\"> <span class=\"_ _127\"> </span>-   <span class=\"_ _1c\"> </span></span> 13<span class=\"_ _1\"></span>8 2)Kri<span class=\"_ _1\"></span>stof<span class=\"_ _1\"></span>fer L<span class=\"_ _1\"></span>und<span class=\"_ _1\"></span>ela<span class=\"_ _1\"></span>nd CFO - Hi<span class=\"_ _1\"></span>re in until 8<span class=\"_ _1\"></span>.<span class=\"_ _2\"></span>202<span class=\"_ _1\"></span>2<span class=\"_ _107\"> </span> 1 667 <span class=\"_ _28\"> </span> <span class=\"_ _127\"> </span>-   <span class=\"_ _80\"> </span> <span class=\"_ _127\"> </span>-   <span class=\"_ _80\"> </span> <span class=\"_ _127\"> </span>-   1)  <span class=\"_ _45\"></span>Hir<span class=\"_ _1\"></span>ed in u<span class=\"_ _1\"></span>ntill 6<span class=\"_ _1\"></span>.<span class=\"_ _2\"></span>202<span class=\"_ _1\"></span>2, O<span class=\"_ _1\"></span>f tota<span class=\"_ _1\"></span>l ba<span class=\"_ _1\"></span>se s<span class=\"_ _1\"></span>ala<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y, MNO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>.1 e<span class=\"_ _1\"></span>qua<span class=\"_ _1\"></span>ls a<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>unt i<span class=\"_ _1\"></span>nvoiced f<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>m Eyde Mo<span class=\"_ _1\"></span>ori<span class=\"_ _1\"></span>ng S<span class=\"_ _1\"></span>olu<span class=\"_ _1\"></span>tio<span class=\"_ _1\"></span>ns A<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>. Pre<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>n Lil<span class=\"_ _1\"></span>tve<span class=\"_ _1\"></span>d ho<span class=\"_ _1\"></span>ld<span class=\"_ _1\"></span>s 19,<span class=\"_ _1\"></span>7% of th<span class=\"_ _1\"></span>e sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>s in Eyde M<span class=\"_ _1\"></span>oo<span class=\"_ _1\"></span>rin<span class=\"_ _1\"></span>g So<span class=\"_ _1\"></span>luti<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>s AS<span class=\"_ _1\"></span>.2) Hi<span class=\"_ _1\"></span>red in<span class=\"_ _1\"></span>, s<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>y e<span class=\"_ _1\"></span>qua<span class=\"_ _1\"></span>ls a<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>unt i<span class=\"_ _1\"></span>nvoice<span class=\"_ _1\"></span>d fro<span class=\"_ _1\"></span>m Ern<span class=\"_ _1\"></span>st &amp; Young A<span class=\"_ _1\"></span>SOther<span class=\"_ _4\"></span> benefits<span class=\"_ _a5\"> </span><span class=\"ls8 ws1\">Bo<span class=\"_ _1\"></span>ard re<span class=\"_ _1\"></span>mun<span class=\"_ _1\"></span>erati<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>, sign<span class=\"_ _1\"></span>-on fe<span class=\"_ _1\"></span>e, c<span class=\"_ _1\"></span>ar, group life in<span class=\"_ _1\"></span>sura<span class=\"_ _1\"></span>nce, p<span class=\"_ _1\"></span>ho<span class=\"_ _1\"></span>ne, n<span class=\"_ _1\"></span>ewspa<span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>, etc.</span>Bonus paid<span class=\"_ _162\"> </span><span class=\"ls8 ws1\">Bo<span class=\"_ _1\"></span>nu<span class=\"_ _1\"></span>s pai<span class=\"_ _1\"></span>d to empl<span class=\"_ _1\"></span>oyee in curre<span class=\"_ _1\"></span>nt year</span>Not<span class=\"_ _4\"></span>e 5 <span class=\"_ _4\"></span>Pensions<span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00Nekkar c<span class=\"_ _4\"></span>ompanies ha<span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span> established pens<span class=\"_ _4\"></span>ion plans<span class=\"_ _4\"></span> in acc<span class=\"_ _4\"></span>ordanc<span class=\"_ _4\"></span>e wi<span class=\"_ _4\"></span>th local<span class=\"_ _4\"></span> practic<span class=\"_ _4\"></span>e and la<span class=\"_ _4\"></span>w regul<span class=\"_ _4\"></span>ati<span class=\"_ _4\"></span>ons. In gene<span class=\"_ _1\"></span>ral N<span class=\"_ _1\"></span>ekkar h<span class=\"_ _1\"></span>as set up def<span class=\"_ _1\"></span>ined contribution p<span class=\"_ _1\"></span>lans for all e<span class=\"_ _1\"></span>mployees<span class=\"_ _1\"></span>. Annu<span class=\"_ _1\"></span>al contribution paid d<span class=\"_ _1\"></span>uring the year is expens<span class=\"_ _1\"></span>ed whe<span class=\"_ _1\"></span>n incurre<span class=\"_ _1\"></span>d. Ref<span class=\"_ _4\"></span>erenc<span class=\"_ _4\"></span>e is made t<span class=\"_ _4\"></span>o t<span class=\"_ _4\"></span>he remunera<span class=\"_ _4\"></span>tion<span class=\"_ _4\"></span> report for further de<span class=\"_ _4\"></span>tails.202<span class=\"_ _1\"></span>2<span class=\"_ _171\"> </span>202<span class=\"_ _1\"></span>1T<span class=\"_ _5\"></span>otal pension c<span class=\"_ _4\"></span>ost<span class=\"_ _172\"> </span>Insured<span class=\"_ _12d\"> </span>Uninsured<span class=\"_ _126\"> </span>T<span class=\"_ _4\"></span>otal<span class=\"_ _b\"> </span>Insured<span class=\"_ _105\"> </span>U<span class=\"_ _1\"></span>ninsured<span class=\"_ _126\"> </span>T<span class=\"_ _5\"></span>otal+   Defined contribution plan<span class=\"_ _173\"> </span> 5 60<span class=\"_ _1\"></span>4 <span class=\"_ _8c\"> </span><span class=\"ws7d\"> <span class=\"_ _127\"> </span>-   <span class=\"_ _30\"> </span></span> 5 60<span class=\"_ _1\"></span>4 <span class=\"_ _21\"> </span> 4 4<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>8 <span class=\"_ _2b\"> </span><span class=\"ws7d\"> <span class=\"_ _174\"> </span>-   <span class=\"_ _db\"> </span></span> 4 48<span class=\"_ _1\"></span>8 =   T<span class=\"_ _4\"></span>otal  p<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>sio<span class=\"_ _1\"></span>n cos<span class=\"_ _1\"></span>t<span class=\"_ _175\"> </span> 5 60<span class=\"_ _1\"></span>4 <span class=\"_ _8c\"> </span><span class=\"ws86\"> <span class=\"_ _127\"> </span>-   <span class=\"_ _176\"> </span></span> 5 60<span class=\"_ _1\"></span>4 <span class=\"_ _1d\"> </span> 4 48<span class=\"_ _1\"></span>8 <span class=\"_ _2b\"> </span><span class=\"ws86\"> <span class=\"_ _174\"> </span>-   <span class=\"_ _176\"> </span></span> 4 4<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>8      - of which re<span class=\"_ _1\"></span>cogn<span class=\"_ _1\"></span>ized as payro<span class=\"_ _1\"></span>ll cost<span class=\"_ _27\"> </span> 5 60<span class=\"_ _1\"></span>4 <span class=\"_ _177\"> </span> 5 60<span class=\"_ _1\"></span>4 <span class=\"_ _21\"> </span> 4 4<span class=\"_ _1\"></span>88 <span class=\"_ _178\"> </span> 4 48<span class=\"_ _1\"></span>8      - of which re<span class=\"_ _1\"></span>cogn<span class=\"_ _1\"></span>ized as f<span class=\"_ _1\"></span>inan<span class=\"_ _1\"></span>ce cost<span class=\"_ _c3\"> </span> <span class=\"_ _127\"> </span>-   <span class=\"_ _8a\"> </span> <span class=\"_ _174\"> </span>-   <span class=\"_ _2d\"> </span> <span class=\"_ _174\"> </span>-   <span class=\"_ _c3\"> </span> <span class=\"_ _14\"> </span>-   <span class=\"_ _87\"> </span> <span class=\"_ _174\"> </span>-   <span class=\"_ _2d\"> </span> <span class=\"_ _127\"> </span>-   ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-78-3": {
   "value": "Not<span class=\"_ _4\"></span>e 4 <span class=\"_ _4\"></span>Pa<span class=\"_ _4\"></span>yr<span class=\"_ _4\"></span>oll e<span class=\"_ _5\"></span>xpenses and emplo<span class=\"_ _4\"></span>y<span class=\"_ _4\"></span>ee <span class=\"_ _4\"></span>infor<span class=\"_ _4\"></span>mation<span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00Payroll e<span class=\"_ _4\"></span>xpense<span class=\"_ _1\"></span>s<span class=\"_ _14c\"> </span>202<span class=\"_ _1\"></span>2<span class=\"_ _130\"> </span>202<span class=\"_ _1\"></span>1Salarie<span class=\"_ _1\"></span>s<span class=\"_ _14d\"> </span> 59 48<span class=\"_ _1\"></span>9 <span class=\"_ _14e\"> </span> 57 3<span class=\"_ _1\"></span>16 Employer's social security contribution<span class=\"_ _14f\"> </span> 9 530 <span class=\"_ _150\"> </span> 8 503 Pension<span class=\"_ _4\"></span> cost<span class=\"_ _151\"> </span> 5 60<span class=\"_ _1\"></span>4 <span class=\"_ _138\"> </span> 4 4<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>8 Other<span class=\"_ _4\"></span> benefits <span class=\"_ _bd\"> </span> 3 67<span class=\"_ _1\"></span>1 <span class=\"_ _152\"> </span> 3 513 T<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>tal payroll expenses<span class=\"_ _153\"> </span> 78 29<span class=\"_ _1\"></span>4 <span class=\"_ _39\"> </span> 73 8<span class=\"_ _1\"></span>20 Nu<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>er o<span class=\"_ _1\"></span>f em<span class=\"_ _1\"></span>pl<span class=\"_ _1\"></span>oyees at th<span class=\"_ _1\"></span>e en<span class=\"_ _1\"></span>d of th<span class=\"_ _1\"></span>e yea<span class=\"_ _1\"></span>r<span class=\"_ _154\"> </span>68<span class=\"_ _155\"> </span><span class=\"ls16 ws15\">62</span>Payroll expenses of M<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K 18<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>8 (202<span class=\"_ _1\"></span>1: MN<span class=\"_ _1\"></span>OK 1<span class=\"_ _1\"></span>6.7<span class=\"_ _1\"></span>) has b<span class=\"_ _1\"></span>een c<span class=\"_ _1\"></span>apita<span class=\"_ _1\"></span>liz<span class=\"_ _4\"></span>ed a<span class=\"_ _1\"></span>s R&amp;D in 202<span class=\"_ _1\"></span>2 (Note 7).1)Board remuner<span class=\"_ _4\"></span>ations202<span class=\"_ _1\"></span>2<span class=\"_ _156\"> </span>202<span class=\"_ _1\"></span>1Tr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>m<span class=\"_ _2\"></span> S<span class=\"_ _2\"></span>k<span class=\"_ _1\"></span>e<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>e<span class=\"_ _157\"> </span>Bo<span class=\"_ _1\"></span>ard me<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>er sin<span class=\"_ _1\"></span>ce 0<span class=\"_ _1\"></span>6.<span class=\"_ _2\"></span>20<span class=\"_ _1\"></span>09.<span class=\"_ _3c\"> </span> 5<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0 <span class=\"_ _158\"> </span> 50<span class=\"_ _1\"></span>0 2)Gisl<span class=\"_ _1\"></span>e Rike Bo<span class=\"_ _1\"></span>ard me<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>er sin<span class=\"_ _1\"></span>ce 0<span class=\"_ _1\"></span>6.<span class=\"_ _2\"></span>2015<span class=\"_ _1\"></span>. <span class=\"_ _159\"> </span> 31<span class=\"_ _1\"></span>5 <span class=\"_ _15a\"> </span> 31<span class=\"_ _1\"></span>5 Ingunn S<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>eg\u00e5rden<span class=\"_ _28\"> </span>B<span class=\"_ _1\"></span>oa<span class=\"_ _1\"></span>rd me<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>er sin<span class=\"_ _1\"></span>ce 10.<span class=\"_ _2\"></span>201<span class=\"_ _1\"></span>9<span class=\"_ _15b\"> </span> 31<span class=\"_ _1\"></span>5 <span class=\"_ _15a\"> </span> 31<span class=\"_ _1\"></span>5 Marit S<span class=\"_ _1\"></span>olb<span class=\"_ _1\"></span>erg<span class=\"_ _9e\"> </span>B<span class=\"_ _1\"></span>oa<span class=\"_ _1\"></span>rd me<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>er sin<span class=\"_ _1\"></span>ce 10.<span class=\"_ _2\"></span>201<span class=\"_ _1\"></span>9<span class=\"_ _15b\"> </span> 31<span class=\"_ _1\"></span>5 <span class=\"_ _15a\"> </span> 31<span class=\"_ _1\"></span>5 T<span class=\"_ _5\"></span>otal<span class=\"_ _15c\"> </span> 1 44<span class=\"_ _1\"></span>5 <span class=\"_ _15d\"> </span> 1 44<span class=\"_ _1\"></span>5 1)  <span class=\"_ _45\"></span>Th<span class=\"_ _1\"></span>e An<span class=\"_ _1\"></span>nua<span class=\"_ _1\"></span>l Ge<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>era<span class=\"_ _1\"></span>l Me<span class=\"_ _1\"></span>etin<span class=\"_ _1\"></span>g de<span class=\"_ _1\"></span>term<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>es th<span class=\"_ _1\"></span>e rem<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>atio<span class=\"_ _1\"></span>n to the B<span class=\"_ _1\"></span>oa<span class=\"_ _1\"></span>rd a<span class=\"_ _1\"></span>nd n<span class=\"_ _1\"></span>omi<span class=\"_ _1\"></span>nati<span class=\"_ _1\"></span>on co<span class=\"_ _1\"></span>mm<span class=\"_ _1\"></span>itee f<span class=\"_ _1\"></span>rom o<span class=\"_ _1\"></span>ne G<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>al M<span class=\"_ _1\"></span>eet<span class=\"_ _1\"></span>ing to the n<span class=\"_ _1\"></span>ex<span class=\"_ _1\"></span>t. F<span class=\"_ _1\"></span>or th<span class=\"_ _1\"></span>e fi<span class=\"_ _1\"></span>nan<span class=\"_ _1\"></span>cia<span class=\"_ _1\"></span>l yea<span class=\"_ _1\"></span>r 202<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>, the re<span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ted re<span class=\"_ _1\"></span>mu<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>rati<span class=\"_ _1\"></span>on is re<span class=\"_ _1\"></span>late<span class=\"_ _1\"></span>d to the r<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>une<span class=\"_ _1\"></span>rat<span class=\"_ _1\"></span>ion p<span class=\"_ _1\"></span>ai<span class=\"_ _1\"></span>d in 202<span class=\"_ _1\"></span>2 b<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>ed o<span class=\"_ _1\"></span>n the a<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>unt<span class=\"_ _1\"></span>s dete<span class=\"_ _1\"></span>rmi<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>d by the B<span class=\"_ _1\"></span>oa<span class=\"_ _1\"></span>rd at th<span class=\"_ _1\"></span>e An<span class=\"_ _1\"></span>nu<span class=\"_ _1\"></span>al G<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>al M<span class=\"_ _1\"></span>ee<span class=\"_ _1\"></span>ting fo<span class=\"_ _1\"></span>r 202<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>. 2) Gi<span class=\"_ _4\"></span>sle Rik<span class=\"_ _4\"></span>e r<span class=\"_ _4\"></span>epresents R<span class=\"_ _4\"></span>asmussengruppen and<span class=\"_ _4\"></span> the board<span class=\"_ _4\"></span> fee is<span class=\"_ _4\"></span> paid t<span class=\"_ _4\"></span>o Ras<span class=\"_ _4\"></span>mussengruppen.The bo<span class=\"_ _1\"></span>ard has n<span class=\"_ _1\"></span>ot received any remuneration beyond direc<span class=\"_ _1\"></span>tor<span class=\"_ _5\"></span>`<span class=\"_ _5\"></span>s fee<span class=\"_ _1\"></span>. No loa<span class=\"_ _1\"></span>ns or severance pay is given to the di<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. Nomination Committ<span class=\"_ _4\"></span>ee remunerationNek<span class=\"_ _1\"></span>kar<span class=\"_ _1\"></span>\u2019<span class=\"_ _4\"></span>s nom<span class=\"_ _1\"></span>ination committee comp<span class=\"_ _1\"></span>rised of the following me<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>rs: An<span class=\"_ _1\"></span>ne Grethe Ellings<span class=\"_ _1\"></span>en (<span class=\"_ _4\"></span>Chairm<span class=\"_ _1\"></span>an<span class=\"_ _4\"></span>) and Leif Haukom. T<span class=\"_ _1\"></span>he nom<span class=\"_ _1\"></span>ination commit<span class=\"_ _1\"></span>tee remune<span class=\"_ _1\"></span>ration paid in 202<span class=\"_ _1\"></span>2 was TN<span class=\"_ _1\"></span>OK 67 for the ch<span class=\"_ _1\"></span>airman a<span class=\"_ _1\"></span>nd TN<span class=\"_ _1\"></span>OK 40 for the m<span class=\"_ _1\"></span>emb<span class=\"_ _1\"></span>er<span class=\"_ _4\"></span>, a total of TNOK 1<span class=\"_ _1\"></span>07<span class=\"_ _5\"></span>.Not<span class=\"_ _4\"></span>e 5 <span class=\"_ _4\"></span>Pensions<span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00Nekkar c<span class=\"_ _4\"></span>ompanies ha<span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span> established pens<span class=\"_ _4\"></span>ion plans<span class=\"_ _4\"></span> in acc<span class=\"_ _4\"></span>ordanc<span class=\"_ _4\"></span>e wi<span class=\"_ _4\"></span>th local<span class=\"_ _4\"></span> practic<span class=\"_ _4\"></span>e and la<span class=\"_ _4\"></span>w regul<span class=\"_ _4\"></span>ati<span class=\"_ _4\"></span>ons. In gene<span class=\"_ _1\"></span>ral N<span class=\"_ _1\"></span>ekkar h<span class=\"_ _1\"></span>as set up def<span class=\"_ _1\"></span>ined contribution p<span class=\"_ _1\"></span>lans for all e<span class=\"_ _1\"></span>mployees<span class=\"_ _1\"></span>. Annu<span class=\"_ _1\"></span>al contribution paid d<span class=\"_ _1\"></span>uring the year is expens<span class=\"_ _1\"></span>ed whe<span class=\"_ _1\"></span>n incurre<span class=\"_ _1\"></span>d. Ref<span class=\"_ _4\"></span>erenc<span class=\"_ _4\"></span>e is made t<span class=\"_ _4\"></span>o t<span class=\"_ _4\"></span>he remunera<span class=\"_ _4\"></span>tion<span class=\"_ _4\"></span> report for further de<span class=\"_ _4\"></span>tails.202<span class=\"_ _1\"></span>2<span class=\"_ _171\"> </span>202<span class=\"_ _1\"></span>1T<span class=\"_ _5\"></span>otal pension c<span class=\"_ _4\"></span>ost<span class=\"_ _172\"> </span>Insured<span class=\"_ _12d\"> </span>Uninsured<span class=\"_ _126\"> </span>T<span class=\"_ _4\"></span>otal<span class=\"_ _b\"> </span>Insured<span class=\"_ _105\"> </span>U<span class=\"_ _1\"></span>ninsured<span class=\"_ _126\"> </span>T<span class=\"_ _5\"></span>otal+   Defined contribution plan<span class=\"_ _173\"> </span> 5 60<span class=\"_ _1\"></span>4 <span class=\"_ _8c\"> </span><span class=\"ws7d\"> <span class=\"_ _127\"> </span>-   <span class=\"_ _30\"> </span></span> 5 60<span class=\"_ _1\"></span>4 <span class=\"_ _21\"> </span> 4 4<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>8 <span class=\"_ _2b\"> </span><span class=\"ws7d\"> <span class=\"_ _174\"> </span>-   <span class=\"_ _db\"> </span></span> 4 48<span class=\"_ _1\"></span>8 =   T<span class=\"_ _4\"></span>otal  p<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>sio<span class=\"_ _1\"></span>n cos<span class=\"_ _1\"></span>t<span class=\"_ _175\"> </span> 5 60<span class=\"_ _1\"></span>4 <span class=\"_ _8c\"> </span><span class=\"ws86\"> <span class=\"_ _127\"> </span>-   <span class=\"_ _176\"> </span></span> 5 60<span class=\"_ _1\"></span>4 <span class=\"_ _1d\"> </span> 4 48<span class=\"_ _1\"></span>8 <span class=\"_ _2b\"> </span><span class=\"ws86\"> <span class=\"_ _174\"> </span>-   <span class=\"_ _176\"> </span></span> 4 4<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>8      - of which re<span class=\"_ _1\"></span>cogn<span class=\"_ _1\"></span>ized as payro<span class=\"_ _1\"></span>ll cost<span class=\"_ _27\"> </span> 5 60<span class=\"_ _1\"></span>4 <span class=\"_ _177\"> </span> 5 60<span class=\"_ _1\"></span>4 <span class=\"_ _21\"> </span> 4 4<span class=\"_ _1\"></span>88 <span class=\"_ _178\"> </span> 4 48<span class=\"_ _1\"></span>8      - of which re<span class=\"_ _1\"></span>cogn<span class=\"_ _1\"></span>ized as f<span class=\"_ _1\"></span>inan<span class=\"_ _1\"></span>ce cost<span class=\"_ _c3\"> </span> <span class=\"_ _127\"> </span>-   <span class=\"_ _8a\"> </span> <span class=\"_ _174\"> </span>-   <span class=\"_ _2d\"> </span> <span class=\"_ _174\"> </span>-   <span class=\"_ _c3\"> </span> <span class=\"_ _14\"> </span>-   <span class=\"_ _87\"> </span> <span class=\"_ _174\"> </span>-   <span class=\"_ _2d\"> </span> <span class=\"_ _127\"> </span>-   ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-79-2": {
   "value": "Not<span class=\"_ _4\"></span>e 3 <span class=\"_ _4\"></span>In<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>ent<span class=\"_ _4\"></span>ories<span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00202<span class=\"_ _1\"></span>2<span class=\"_ _130\"> </span>202<span class=\"_ _1\"></span>1Spare<span class=\"_ _4\"></span> part<span class=\"_ _1\"></span>s<span class=\"_ _137\"> </span> 1 145 <span class=\"_ _15e\"> </span> 2 40<span class=\"_ _1\"></span>5 Work in prog<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span>s<span class=\"_ _14c\"> </span> 1 1<span class=\"_ _4\"></span>72 <span class=\"_ _15f\"> </span> 1 069 Obsolescence<span class=\"_ _14d\"> </span> - <span class=\"_ _13a\"> </span> - T<span class=\"_ _5\"></span>otal in<span class=\"_ _4\"></span>vent<span class=\"_ _4\"></span>ories<span class=\"_ _160\"> </span> 2 317 <span class=\"_ _161\"> </span> 3 47<span class=\"_ _5\"></span>4 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-80-3": {
   "value": "Stat<span class=\"_ _4\"></span>ement regarding the stipulat<span class=\"_ _4\"></span>ion of remunera<span class=\"_ _4\"></span>tion and other benefits for the CEO and other Ex<span class=\"_ _4\"></span>ecutiv<span class=\"_ _4\"></span>esRegarding G<span class=\"_ _1\"></span>roup ma<span class=\"_ _1\"></span>nage<span class=\"_ _1\"></span>ment, N<span class=\"_ _1\"></span>ekka<span class=\"_ _1\"></span>r ASA<span class=\"_ _4\"></span>\u2019<span class=\"_ _4\"></span>s remun<span class=\"_ _1\"></span>eration polic<span class=\"_ _1\"></span>y is bas<span class=\"_ _1\"></span>ed on of<span class=\"_ _1\"></span>fering com<span class=\"_ _1\"></span>petitiv<span class=\"_ _4\"></span>e terms<span class=\"_ _1\"></span>. Remun<span class=\"_ _1\"></span>erations sho<span class=\"_ _1\"></span>uld refle<span class=\"_ _1\"></span>ct that N<span class=\"_ _1\"></span>ekkar i<span class=\"_ _1\"></span>s a listed compa<span class=\"_ _1\"></span>ny with an int<span class=\"_ _4\"></span>ernation<span class=\"_ _1\"></span>al focus<span class=\"_ _1\"></span>.  <span class=\"_ _66\"> </span> <span class=\"_ _de\"> </span> The annual r<span class=\"_ _4\"></span>emunerat<span class=\"_ _4\"></span>ion is<span class=\"_ _4\"></span> based on Grou<span class=\"_ _4\"></span>p managements part<span class=\"_ _5\"></span>-taking i<span class=\"_ _4\"></span>n the r<span class=\"_ _4\"></span>esults genera<span class=\"_ _4\"></span>ted<span class=\"_ _4\"></span> by t<span class=\"_ _4\"></span>he compan<span class=\"_ _4\"></span>y and the<span class=\"_ _4\"></span> added value f<span class=\"_ _4\"></span>or shar<span class=\"_ _4\"></span>eholders thr<span class=\"_ _4\"></span>ough inc<span class=\"_ _4\"></span>reased c<span class=\"_ _4\"></span>ompany<span class=\"_ _4\"></span> value.Remunera<span class=\"_ _4\"></span>tion<span class=\"_ _4\"></span> consists o<span class=\"_ _4\"></span>f two<span class=\"_ _4\"></span> main componen<span class=\"_ _4\"></span>ts; Base salary and bonus.\u2022 <span class=\"_ _44\"> </span>Bas<span class=\"_ _1\"></span>e sala<span class=\"_ _1\"></span>ries is intend<span class=\"_ _1\"></span>ed to be competetive and motivating, but in line with gen<span class=\"_ _1\"></span>eral m<span class=\"_ _1\"></span>arket terms. \u2022 <span class=\"_ _44\"> </span>Bon<span class=\"_ _1\"></span>us for the CEO an<span class=\"_ _1\"></span>d other executives is determined on th<span class=\"_ _1\"></span>e basis of ta<span class=\"_ _1\"></span>rget result<span class=\"_ _1\"></span>s and on in<span class=\"_ _1\"></span>dividua<span class=\"_ _1\"></span>l target<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. Bon<span class=\"_ _1\"></span>us targ<span class=\"_ _1\"></span>ets are revised an<span class=\"_ _1\"></span>nually an<span class=\"_ _1\"></span>d is limited to 50 % of base s<span class=\"_ _1\"></span>alar<span class=\"_ _1\"></span>y for the C<span class=\"_ _1\"></span>EO and other executiv<span class=\"_ _4\"></span>es<span class=\"_ _1\"></span>. Bo<span class=\"_ _1\"></span>nus payme<span class=\"_ _1\"></span>nt repor<span class=\"_ _1\"></span>ted in 2022 is b<span class=\"_ _1\"></span>ase<span class=\"_ _1\"></span>d on the evaluation of the relevant per<span class=\"_ _1\"></span>form<span class=\"_ _1\"></span>ance criteria for the fis<span class=\"_ _1\"></span>cal year en<span class=\"_ _1\"></span>ding 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12.<span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>1. B<span class=\"_ _1\"></span>onu<span class=\"_ _1\"></span>s payment<span class=\"_ _1\"></span>s are bas<span class=\"_ _1\"></span>ed on in<span class=\"_ _1\"></span>dividual e<span class=\"_ _1\"></span>mployment contrac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s. A total bonu<span class=\"_ _1\"></span>s provision of MNO<span class=\"_ _1\"></span>K 3.<span class=\"_ _2\"></span>2 is includ<span class=\"_ _1\"></span>ed in other cu<span class=\"_ _1\"></span>rrent liabilities pe<span class=\"_ _1\"></span>r 31<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2022 for th<span class=\"_ _1\"></span>e CEO and othe<span class=\"_ _1\"></span>r executiv<span class=\"_ _4\"></span>es ba<span class=\"_ _1\"></span>sed o<span class=\"_ _1\"></span>n the 2022 t<span class=\"_ _1\"></span>arget<span class=\"_ _1\"></span>s. Th<span class=\"_ _1\"></span>e fina<span class=\"_ _1\"></span>l bonu<span class=\"_ _1\"></span>s payment is to be ap<span class=\"_ _1\"></span>prov<span class=\"_ _4\"></span>ed by the boa<span class=\"_ _1\"></span>rd. Senio<span class=\"_ _1\"></span>r executiv<span class=\"_ _4\"></span>es have six months notice, and severance pay perio<span class=\"_ _1\"></span>ds of up to 6 months<span class=\"_ _1\"></span>. Reference is mad<span class=\"_ _1\"></span>e to the <span class=\"ls35 ws35\">remunerat<span class=\"_ _4\"></span>ion re<span class=\"_ _4\"></span>port for further detai<span class=\"_ _4\"></span>ls.</span>Remuneration and o<span class=\"_ _4\"></span>ther benefits for the CEO and other Senior Exec<span class=\"_ _4\"></span>utiv<span class=\"_ _4\"></span>es emplo<span class=\"_ _4\"></span>y<span class=\"_ _4\"></span>ed during 2022Am<span class=\"_ _1\"></span>oun<span class=\"_ _1\"></span>ts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00Base <span class=\"_ _ff\"></span> Other Bonus <span class=\"_ _ff\"></span><span class=\"ls8 ws1\"> </span>Pension Name<span class=\"_ _152\"> </span><span class=\"ls2e ws2d\">Position</span>salarybenef<span class=\"_ _1\"></span>itspaidcos<span class=\"_ _1\"></span>tOle Falk H<span class=\"_ _1\"></span>ans<span class=\"_ _1\"></span>en<span class=\"_ _162\"> </span>CEO - fro<span class=\"_ _1\"></span>m 7<span class=\"_ _4\"></span>.202<span class=\"_ _1\"></span>2<span class=\"_ _163\"> </span> 1 28<span class=\"_ _1\"></span>8 <span class=\"_ _27\"> </span> 7 <span class=\"_ _4e\"> </span> 98 1)Preb<span class=\"_ _1\"></span>en Lil<span class=\"_ _1\"></span>tved Interi<span class=\"_ _1\"></span>m CEO - fro<span class=\"_ _1\"></span>m 9.<span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>0. COO f<span class=\"_ _1\"></span>rom 7<span class=\"_ _4\"></span>.2<span class=\"_ _1\"></span>022<span class=\"_ _126\"> </span> 1 931 <span class=\"_ _27\"> </span> 7 <span class=\"_ _d1\"> </span> <span class=\"_ _127\"> </span>-   <span class=\"_ _b\"> </span> 1<span class=\"_ _1\"></span>03 Rolf<span class=\"_ _4\"></span>-<span class=\"_ _4\"></span>At<span class=\"_ _4\"></span>le T<span class=\"_ _5\"></span>omas<span class=\"_ _1\"></span>sen<span class=\"_ _2b\"> </span>E<span class=\"_ _1\"></span>VP S<span class=\"_ _1\"></span>hipyard S<span class=\"_ _1\"></span>olu<span class=\"_ _1\"></span>tions<span class=\"_ _164\"> </span> 1 955 <span class=\"_ _126\"> </span> 20 <span class=\"_ _3e\"> </span> 69<span class=\"_ _1\"></span>1 <span class=\"_ _3e\"> </span> 19<span class=\"_ _1\"></span>6 Met<span class=\"_ _1\"></span>te Har<span class=\"_ _1\"></span>v<span class=\"_ _4e\"> </span>EVP Aqu<span class=\"_ _4\"></span>acultur<span class=\"_ _4\"></span>e &amp; R<span class=\"_ _4\"></span>enew<span class=\"_ _4\"></span>ables<span class=\"_ _165\"> </span> 1 765 <span class=\"_ _111\"> </span> 1<span class=\"_ _1\"></span>4 <span class=\"_ _d1\"> </span> <span class=\"_ _127\"> </span>-   <span class=\"_ _35\"> </span> 222 Marianne<span class=\"_ _4\"></span> V<span class=\"_ _4\"></span>oreland<span class=\"_ _4\"></span> Ottosen<span class=\"_ _103\"> </span>H<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>d of Fina<span class=\"_ _1\"></span>nce - f<span class=\"_ _1\"></span>rom 4.<span class=\"_ _2\"></span>202<span class=\"_ _1\"></span>2<span class=\"_ _df\"> </span> 819 <span class=\"_ _21\"> </span><span class=\"ls12 ws11\"> 111 <span class=\"_ _d1\"> </span></span><span class=\"ws7d\"> <span class=\"_ _127\"> </span>-   <span class=\"_ _1c\"> </span></span> 13<span class=\"_ _1\"></span>8 2)Kri<span class=\"_ _1\"></span>stof<span class=\"_ _1\"></span>fer L<span class=\"_ _1\"></span>und<span class=\"_ _1\"></span>ela<span class=\"_ _1\"></span>nd CFO - Hi<span class=\"_ _1\"></span>re in until 8<span class=\"_ _1\"></span>.<span class=\"_ _2\"></span>202<span class=\"_ _1\"></span>2<span class=\"_ _107\"> </span> 1 667 <span class=\"_ _28\"> </span> <span class=\"_ _127\"> </span>-   <span class=\"_ _80\"> </span> <span class=\"_ _127\"> </span>-   <span class=\"_ _80\"> </span> <span class=\"_ _127\"> </span>-   1)  <span class=\"_ _45\"></span>Hir<span class=\"_ _1\"></span>ed in u<span class=\"_ _1\"></span>ntill 6<span class=\"_ _1\"></span>.<span class=\"_ _2\"></span>202<span class=\"_ _1\"></span>2, O<span class=\"_ _1\"></span>f tota<span class=\"_ _1\"></span>l ba<span class=\"_ _1\"></span>se s<span class=\"_ _1\"></span>ala<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y, MNO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>.1 e<span class=\"_ _1\"></span>qua<span class=\"_ _1\"></span>ls a<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>unt i<span class=\"_ _1\"></span>nvoiced f<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>m Eyde Mo<span class=\"_ _1\"></span>ori<span class=\"_ _1\"></span>ng S<span class=\"_ _1\"></span>olu<span class=\"_ _1\"></span>tio<span class=\"_ _1\"></span>ns A<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>. Pre<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>n Lil<span class=\"_ _1\"></span>tve<span class=\"_ _1\"></span>d ho<span class=\"_ _1\"></span>ld<span class=\"_ _1\"></span>s 19,<span class=\"_ _1\"></span>7% of th<span class=\"_ _1\"></span>e sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>s in Eyde M<span class=\"_ _1\"></span>oo<span class=\"_ _1\"></span>rin<span class=\"_ _1\"></span>g So<span class=\"_ _1\"></span>luti<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>s AS<span class=\"_ _1\"></span>.2) Hi<span class=\"_ _1\"></span>red in<span class=\"_ _1\"></span>, s<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>y e<span class=\"_ _1\"></span>qua<span class=\"_ _1\"></span>ls a<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>unt i<span class=\"_ _1\"></span>nvoice<span class=\"_ _1\"></span>d fro<span class=\"_ _1\"></span>m Ern<span class=\"_ _1\"></span>st &amp; Young A<span class=\"_ _1\"></span>SOther<span class=\"_ _4\"></span> benefits<span class=\"_ _a5\"> </span><span class=\"ls8 ws1\">Bo<span class=\"_ _1\"></span>ard re<span class=\"_ _1\"></span>mun<span class=\"_ _1\"></span>erati<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>, sign<span class=\"_ _1\"></span>-on fe<span class=\"_ _1\"></span>e, c<span class=\"_ _1\"></span>ar, group life in<span class=\"_ _1\"></span>sura<span class=\"_ _1\"></span>nce, p<span class=\"_ _1\"></span>ho<span class=\"_ _1\"></span>ne, n<span class=\"_ _1\"></span>ewspa<span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>, etc.</span>Bonus paid<span class=\"_ _162\"> </span><span class=\"ls8 ws1\">Bo<span class=\"_ _1\"></span>nu<span class=\"_ _1\"></span>s pai<span class=\"_ _1\"></span>d to empl<span class=\"_ _1\"></span>oyee in curre<span class=\"_ _1\"></span>nt year</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-81-2": {
   "value": "Remunerat<span class=\"_ _4\"></span>ion of<span class=\"_ _4\"></span> Audit<span class=\"_ _4\"></span>or<span class=\"_ _166\"> </span>202<span class=\"_ _1\"></span>2<span class=\"_ _167\"> </span>202<span class=\"_ _1\"></span>1Statutor<span class=\"_ _1\"></span>y a<span class=\"_ _1\"></span>udit<span class=\"_ _168\"> </span>1 29<span class=\"_ _1\"></span>4<span class=\"_ _169\"> </span>1 573Oth<span class=\"_ _1\"></span>er at<span class=\"_ _1\"></span>test<span class=\"_ _1\"></span>ation s<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vice<span class=\"_ _1\"></span>s<span class=\"_ _19\"> </span><span class=\"ls23 ws22\">75<span class=\"_ _16a\"> </span></span>0T<span class=\"_ _5\"></span>a<span class=\"_ _1\"></span>x advisory<span class=\"_ _16b\"> </span>0<span class=\"_ _d7\"> </span>0Other non-<span class=\"_ _4\"></span>audit servic<span class=\"_ _4\"></span>e<span class=\"_ _16c\"> </span>108<span class=\"_ _16d\"> </span><span class=\"ls13 ws12\">27<span class=\"_ _1\"></span>1</span>Expenses<span class=\"_ _16e\"> </span>0<span class=\"_ _d7\"> </span>0T<span class=\"_ _5\"></span>otal<span class=\"_ _16f\"> </span>1 47<span class=\"_ _2\"></span>7<span class=\"_ _170\"> </span><span class=\"ls8 ws1\">1 84<span class=\"_ _1\"></span>4</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-83-2": {
   "value": "Not<span class=\"_ _4\"></span>e 6 <span class=\"_ _4\"></span>Fix<span class=\"_ _5\"></span>ed assets<span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00Starfish R<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>g<span class=\"_ _2\"></span>h<span class=\"_ _1\"></span>t-<span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>f-<span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> Furniture, office- downs<span class=\"_ _4\"></span>caled assetequipment, et<span class=\"_ _4\"></span>c. pilot v<span class=\"_ _4\"></span>ersion<span class=\"_ _113\"> </span><span class=\"ls53 ws55\">T<span class=\"_ _4\"></span>otal</span>As o<span class=\"_ _1\"></span>f 31<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>021Acqu<span class=\"_ _1\"></span>isi<span class=\"_ _1\"></span>tio<span class=\"_ _1\"></span>n cos<span class=\"_ _1\"></span>t 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _f9\"> </span> 8 4<span class=\"_ _4\"></span>29 <span class=\"_ _20\"> </span> 3<span class=\"_ _1\"></span>6 035 <span class=\"_ _83\"> </span> 5 50<span class=\"_ _1\"></span>0 <span class=\"_ _10d\"> </span> 49 9<span class=\"_ _1\"></span>65 Accumu<span class=\"_ _1\"></span>lated de<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>ciation a<span class=\"_ _1\"></span>nd im<span class=\"_ _1\"></span>pai<span class=\"_ _1\"></span>rme<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>s as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12.<span class=\"_ _121\"> </span> -<span class=\"_ _4\"></span>2 626 <span class=\"_ _179\"> </span> -<span class=\"_ _4\"></span>26 40<span class=\"_ _1\"></span>8 <span class=\"_ _17a\"> </span>-<span class=\"_ _1\"></span>68<span class=\"_ _1\"></span>8 <span class=\"_ _3b\"> </span> -<span class=\"_ _4\"></span>29 72<span class=\"_ _1\"></span>1 Bo<span class=\"_ _1\"></span>ok va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>1<span class=\"_ _17b\"> </span> 5 80<span class=\"_ _1\"></span>4 <span class=\"_ _ed\"> </span> 9 627 <span class=\"_ _8c\"> </span> 4 8<span class=\"_ _1\"></span>12 <span class=\"_ _10d\"> </span> 20 24<span class=\"_ _1\"></span>3 2022 Fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>ial ye<span class=\"_ _1\"></span>arBo<span class=\"_ _1\"></span>ok val<span class=\"_ _1\"></span>ue as of 1<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>.<span class=\"_ _17c\"> </span> 5 80<span class=\"_ _1\"></span>4 <span class=\"_ _2d\"> </span> 9 627 <span class=\"_ _94\"> </span> 4 812 <span class=\"_ _dc\"> </span> 20 243 Addi<span class=\"_ _1\"></span>tion<span class=\"_ _1\"></span>s <span class=\"_ _17d\"> </span> <span class=\"_ _174\"> </span>-   <span class=\"_ _94\"> </span><span class=\"ws1\"> 2 427 <span class=\"_ _109\"> </span></span> <span class=\"_ _174\"> </span>-   <span class=\"_ _2f\"> </span> 2 427 Disposals <span class=\"_ _17e\"> </span> <span class=\"_ _174\"> </span>-   Depreci<span class=\"_ _4\"></span>atio<span class=\"_ _4\"></span>n, amortiza<span class=\"_ _4\"></span>tion<span class=\"_ _4\"></span> and impairmen<span class=\"_ _4\"></span>ts<span class=\"_ _14b\"> </span> -1 394 <span class=\"_ _82\"> </span> -<span class=\"_ _4\"></span>2 245 <span class=\"_ _a5\"> </span> -4 8<span class=\"_ _1\"></span>12 <span class=\"_ _3a\"> </span> -8 45<span class=\"_ _1\"></span>1 Bo<span class=\"_ _1\"></span>ok va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>2<span class=\"_ _17f\"> </span> 4 40<span class=\"_ _1\"></span>9 <span class=\"_ _4a\"> </span> 9 80<span class=\"_ _1\"></span>8 <span class=\"_ _109\"> </span><span class=\"ws86\"> <span class=\"_ _14\"> </span>-   <span class=\"_ _10c\"> </span></span> 14 2<span class=\"_ _1\"></span>19 As o<span class=\"_ _1\"></span>f 31<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>022Acqu<span class=\"_ _1\"></span>isi<span class=\"_ _1\"></span>tio<span class=\"_ _1\"></span>n cos<span class=\"_ _1\"></span>t 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _f9\"> </span> 8 4<span class=\"_ _4\"></span>29 <span class=\"_ _20\"> </span> 38 4<span class=\"_ _1\"></span>63 <span class=\"_ _83\"> </span> 5 5<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0 <span class=\"_ _e5\"> </span> 52 39<span class=\"_ _1\"></span>2 Accumu<span class=\"_ _1\"></span>lated de<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>ciation a<span class=\"_ _1\"></span>nd im<span class=\"_ _1\"></span>pai<span class=\"_ _1\"></span>rme<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>s as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12.<span class=\"_ _ce\"> </span> -<span class=\"_ _1\"></span>4 020 <span class=\"_ _d1\"> </span> -28 652 <span class=\"_ _96\"> </span> -5 50<span class=\"_ _1\"></span>0 <span class=\"_ _11\"> </span> -38 17<span class=\"_ _1\"></span>1 Bo<span class=\"_ _1\"></span>ok va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>2<span class=\"_ _17f\"> </span> 4 40<span class=\"_ _1\"></span>9 <span class=\"_ _2b\"> </span> 9 8<span class=\"_ _1\"></span>09 <span class=\"_ _109\"> </span><span class=\"ws86\"> <span class=\"_ _174\"> </span>-   <span class=\"_ _35\"> </span></span> 1<span class=\"_ _1\"></span>4 21<span class=\"_ _1\"></span>9 1)Un<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>scou<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>d lea<span class=\"_ _1\"></span>se l<span class=\"_ _1\"></span>iab<span class=\"_ _1\"></span>ili<span class=\"_ _1\"></span>tie<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d ma<span class=\"_ _1\"></span>turi<span class=\"_ _1\"></span>ty o<span class=\"_ _1\"></span>f ca<span class=\"_ _1\"></span>sh o<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>flows Lease<span class=\"_ _4\"></span> paymen<span class=\"_ _4\"></span>ts 2023<span class=\"_ _180\"> </span> 1 597 Lease<span class=\"_ _4\"></span> paymen<span class=\"_ _4\"></span>ts 202<span class=\"_ _4\"></span>4-<span class=\"_ _4\"></span>20<span class=\"_ _4\"></span>25<span class=\"_ _181\"> </span><span class=\"ls8 ws1\"> 3 06<span class=\"_ _1\"></span>1 </span>Leas<span class=\"_ _1\"></span>e payme<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>s 202<span class=\"_ _1\"></span>5 &gt;<span class=\"_ _182\"> </span> <span class=\"_ _174\"> </span>-   T<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>tal und<span class=\"_ _1\"></span>iscounted lease liabilities at 31.12.<span class=\"_ _1\"></span>2022<span class=\"_ _183\"> </span><span class=\"ls8 ws1\"> 4 658 </span>1)  <span class=\"_ _45\"></span>Th<span class=\"_ _1\"></span>e lea<span class=\"_ _1\"></span>se l<span class=\"_ _1\"></span>iab<span class=\"_ _1\"></span>ilit<span class=\"_ _1\"></span>y do<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s not i<span class=\"_ _1\"></span>ncl<span class=\"_ _1\"></span>ud<span class=\"_ _1\"></span>ed th<span class=\"_ _1\"></span>e 5 yr o<span class=\"_ _1\"></span>ptio<span class=\"_ _1\"></span>n pe<span class=\"_ _1\"></span>rio<span class=\"_ _1\"></span>d for th<span class=\"_ _1\"></span>e of<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ice<span class=\"_ _1\"></span>s in Sync<span class=\"_ _1\"></span>rolif<span class=\"_ _2\"></span>t. Yearly K<span class=\"_ _1\"></span>PI a<span class=\"_ _1\"></span>dj<span class=\"_ _1\"></span>us<span class=\"_ _1\"></span>tme<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>s are i<span class=\"_ _1\"></span>ncl<span class=\"_ _1\"></span>ud<span class=\"_ _1\"></span>ed i<span class=\"_ _1\"></span>n the re<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>al contr<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>t, h<span class=\"_ _1\"></span>owever n<span class=\"_ _1\"></span>ot inc<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>d in th<span class=\"_ _1\"></span>e ca<span class=\"_ _1\"></span>lcu<span class=\"_ _1\"></span>latio<span class=\"_ _1\"></span>n of le<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>e lia<span class=\"_ _1\"></span>bil<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>y<span class=\"_ _4\"></span>. Wh<span class=\"_ _1\"></span>en c<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>cul<span class=\"_ _1\"></span>atin<span class=\"_ _1\"></span>g the R<span class=\"_ _1\"></span>igh<span class=\"_ _1\"></span>t<span class=\"_ _4\"></span>-of-us<span class=\"_ _1\"></span>e as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>, a dis<span class=\"_ _1\"></span>cou<span class=\"_ _1\"></span>nt rate of 6<span class=\"_ _1\"></span>,<span class=\"_ _2\"></span>26% is applied. Nek<span class=\"_ _1\"></span>kar fin<span class=\"_ _1\"></span>alized the produc<span class=\"_ _1\"></span>tion of a down-scal<span class=\"_ _1\"></span>ed pilot version of Star<span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>sh at the end of Q3 202<span class=\"_ _1\"></span>1. T<span class=\"_ _4\"></span>otal alloc<span class=\"_ _1\"></span>ated produc<span class=\"_ _1\"></span>tion cost was T<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K 5 550. Th<span class=\"_ _1\"></span>e down-scal<span class=\"_ _1\"></span>ed pilot ser<span class=\"_ _1\"></span>ved as a tes<span class=\"_ _1\"></span>ting unit for new features a<span class=\"_ _1\"></span>nd techno<span class=\"_ _1\"></span>logy and the tes<span class=\"_ _1\"></span>ting was fin<span class=\"_ _1\"></span>alized in June 202<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>. The down-sc<span class=\"_ _1\"></span>aled p<span class=\"_ _1\"></span>ilot was fully de<span class=\"_ _1\"></span>preciated at the end of 202<span class=\"_ _1\"></span>2.Lease expe<span class=\"_ _1\"></span>nses i<span class=\"_ _1\"></span>nclude<span class=\"_ _1\"></span>d in the profit an<span class=\"_ _1\"></span>d loss a<span class=\"_ _1\"></span>mounted to MN<span class=\"_ _1\"></span>OK 2<span class=\"_ _1\"></span>.0 an<span class=\"_ _1\"></span>d MN<span class=\"_ _1\"></span>OK 1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>3 in 202<span class=\"_ _1\"></span>2 and 202<span class=\"_ _1\"></span>1 respectiv<span class=\"_ _4\"></span>ely<span class=\"_ _5\"></span>. The ex<span class=\"_ _4\"></span>pensed leasing<span class=\"_ _4\"></span> amount is<span class=\"_ _4\"></span> rela<span class=\"_ _4\"></span>ted t<span class=\"_ _4\"></span>o short<span class=\"_ _5\"></span>-t<span class=\"_ _4\"></span>erm lease a<span class=\"_ _4\"></span>greements and lo<span class=\"_ _4\"></span>w v<span class=\"_ _4\"></span>alue assets. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-83-3": {
   "value": "Not<span class=\"_ _4\"></span>e 6 <span class=\"_ _4\"></span>Fix<span class=\"_ _5\"></span>ed assets<span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00Starfish R<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>g<span class=\"_ _2\"></span>h<span class=\"_ _1\"></span>t-<span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>f-<span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> Furniture, office- downs<span class=\"_ _4\"></span>caled assetequipment, et<span class=\"_ _4\"></span>c. pilot v<span class=\"_ _4\"></span>ersion<span class=\"_ _113\"> </span><span class=\"ls53 ws55\">T<span class=\"_ _4\"></span>otal</span>As o<span class=\"_ _1\"></span>f 31<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>021Acqu<span class=\"_ _1\"></span>isi<span class=\"_ _1\"></span>tio<span class=\"_ _1\"></span>n cos<span class=\"_ _1\"></span>t 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _f9\"> </span> 8 4<span class=\"_ _4\"></span>29 <span class=\"_ _20\"> </span> 3<span class=\"_ _1\"></span>6 035 <span class=\"_ _83\"> </span> 5 50<span class=\"_ _1\"></span>0 <span class=\"_ _10d\"> </span> 49 9<span class=\"_ _1\"></span>65 Accumu<span class=\"_ _1\"></span>lated de<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>ciation a<span class=\"_ _1\"></span>nd im<span class=\"_ _1\"></span>pai<span class=\"_ _1\"></span>rme<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>s as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12.<span class=\"_ _121\"> </span> -<span class=\"_ _4\"></span>2 626 <span class=\"_ _179\"> </span> -<span class=\"_ _4\"></span>26 40<span class=\"_ _1\"></span>8 <span class=\"_ _17a\"> </span>-<span class=\"_ _1\"></span>68<span class=\"_ _1\"></span>8 <span class=\"_ _3b\"> </span> -<span class=\"_ _4\"></span>29 72<span class=\"_ _1\"></span>1 Bo<span class=\"_ _1\"></span>ok va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>1<span class=\"_ _17b\"> </span> 5 80<span class=\"_ _1\"></span>4 <span class=\"_ _ed\"> </span> 9 627 <span class=\"_ _8c\"> </span> 4 8<span class=\"_ _1\"></span>12 <span class=\"_ _10d\"> </span> 20 24<span class=\"_ _1\"></span>3 2022 Fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>ial ye<span class=\"_ _1\"></span>arBo<span class=\"_ _1\"></span>ok val<span class=\"_ _1\"></span>ue as of 1<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>.<span class=\"_ _17c\"> </span> 5 80<span class=\"_ _1\"></span>4 <span class=\"_ _2d\"> </span> 9 627 <span class=\"_ _94\"> </span> 4 812 <span class=\"_ _dc\"> </span> 20 243 Addi<span class=\"_ _1\"></span>tion<span class=\"_ _1\"></span>s <span class=\"_ _17d\"> </span> <span class=\"_ _174\"> </span>-   <span class=\"_ _94\"> </span><span class=\"ws1\"> 2 427 <span class=\"_ _109\"> </span></span> <span class=\"_ _174\"> </span>-   <span class=\"_ _2f\"> </span> 2 427 Disposals <span class=\"_ _17e\"> </span> <span class=\"_ _174\"> </span>-   Depreci<span class=\"_ _4\"></span>atio<span class=\"_ _4\"></span>n, amortiza<span class=\"_ _4\"></span>tion<span class=\"_ _4\"></span> and impairmen<span class=\"_ _4\"></span>ts<span class=\"_ _14b\"> </span> -1 394 <span class=\"_ _82\"> </span> -<span class=\"_ _4\"></span>2 245 <span class=\"_ _a5\"> </span> -4 8<span class=\"_ _1\"></span>12 <span class=\"_ _3a\"> </span> -8 45<span class=\"_ _1\"></span>1 Bo<span class=\"_ _1\"></span>ok va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>2<span class=\"_ _17f\"> </span> 4 40<span class=\"_ _1\"></span>9 <span class=\"_ _4a\"> </span> 9 80<span class=\"_ _1\"></span>8 <span class=\"_ _109\"> </span><span class=\"ws86\"> <span class=\"_ _14\"> </span>-   <span class=\"_ _10c\"> </span></span> 14 2<span class=\"_ _1\"></span>19 As o<span class=\"_ _1\"></span>f 31<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>022Acqu<span class=\"_ _1\"></span>isi<span class=\"_ _1\"></span>tio<span class=\"_ _1\"></span>n cos<span class=\"_ _1\"></span>t 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _f9\"> </span> 8 4<span class=\"_ _4\"></span>29 <span class=\"_ _20\"> </span> 38 4<span class=\"_ _1\"></span>63 <span class=\"_ _83\"> </span> 5 5<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0 <span class=\"_ _e5\"> </span> 52 39<span class=\"_ _1\"></span>2 Accumu<span class=\"_ _1\"></span>lated de<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>ciation a<span class=\"_ _1\"></span>nd im<span class=\"_ _1\"></span>pai<span class=\"_ _1\"></span>rme<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>s as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12.<span class=\"_ _ce\"> </span> -<span class=\"_ _1\"></span>4 020 <span class=\"_ _d1\"> </span> -28 652 <span class=\"_ _96\"> </span> -5 50<span class=\"_ _1\"></span>0 <span class=\"_ _11\"> </span> -38 17<span class=\"_ _1\"></span>1 Bo<span class=\"_ _1\"></span>ok va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>2<span class=\"_ _17f\"> </span> 4 40<span class=\"_ _1\"></span>9 <span class=\"_ _2b\"> </span> 9 8<span class=\"_ _1\"></span>09 <span class=\"_ _109\"> </span><span class=\"ws86\"> <span class=\"_ _174\"> </span>-   <span class=\"_ _35\"> </span></span> 1<span class=\"_ _1\"></span>4 21<span class=\"_ _1\"></span>9 1)Un<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>scou<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>d lea<span class=\"_ _1\"></span>se l<span class=\"_ _1\"></span>iab<span class=\"_ _1\"></span>ili<span class=\"_ _1\"></span>tie<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d ma<span class=\"_ _1\"></span>turi<span class=\"_ _1\"></span>ty o<span class=\"_ _1\"></span>f ca<span class=\"_ _1\"></span>sh o<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>flows Lease<span class=\"_ _4\"></span> paymen<span class=\"_ _4\"></span>ts 2023<span class=\"_ _180\"> </span> 1 597 Lease<span class=\"_ _4\"></span> paymen<span class=\"_ _4\"></span>ts 202<span class=\"_ _4\"></span>4-<span class=\"_ _4\"></span>20<span class=\"_ _4\"></span>25<span class=\"_ _181\"> </span><span class=\"ls8 ws1\"> 3 06<span class=\"_ _1\"></span>1 </span>Leas<span class=\"_ _1\"></span>e payme<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>s 202<span class=\"_ _1\"></span>5 &gt;<span class=\"_ _182\"> </span> <span class=\"_ _174\"> </span>-   T<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>tal und<span class=\"_ _1\"></span>iscounted lease liabilities at 31.12.<span class=\"_ _1\"></span>2022<span class=\"_ _183\"> </span><span class=\"ls8 ws1\"> 4 658 </span>1)  <span class=\"_ _45\"></span>Th<span class=\"_ _1\"></span>e lea<span class=\"_ _1\"></span>se l<span class=\"_ _1\"></span>iab<span class=\"_ _1\"></span>ilit<span class=\"_ _1\"></span>y do<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s not i<span class=\"_ _1\"></span>ncl<span class=\"_ _1\"></span>ud<span class=\"_ _1\"></span>ed th<span class=\"_ _1\"></span>e 5 yr o<span class=\"_ _1\"></span>ptio<span class=\"_ _1\"></span>n pe<span class=\"_ _1\"></span>rio<span class=\"_ _1\"></span>d for th<span class=\"_ _1\"></span>e of<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ice<span class=\"_ _1\"></span>s in Sync<span class=\"_ _1\"></span>rolif<span class=\"_ _2\"></span>t. Yearly K<span class=\"_ _1\"></span>PI a<span class=\"_ _1\"></span>dj<span class=\"_ _1\"></span>us<span class=\"_ _1\"></span>tme<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>s are i<span class=\"_ _1\"></span>ncl<span class=\"_ _1\"></span>ud<span class=\"_ _1\"></span>ed i<span class=\"_ _1\"></span>n the re<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>al contr<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>t, h<span class=\"_ _1\"></span>owever n<span class=\"_ _1\"></span>ot inc<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>d in th<span class=\"_ _1\"></span>e ca<span class=\"_ _1\"></span>lcu<span class=\"_ _1\"></span>latio<span class=\"_ _1\"></span>n of le<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>e lia<span class=\"_ _1\"></span>bil<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>y<span class=\"_ _4\"></span>. Wh<span class=\"_ _1\"></span>en c<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>cul<span class=\"_ _1\"></span>atin<span class=\"_ _1\"></span>g the R<span class=\"_ _1\"></span>igh<span class=\"_ _1\"></span>t<span class=\"_ _4\"></span>-of-us<span class=\"_ _1\"></span>e as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>, a dis<span class=\"_ _1\"></span>cou<span class=\"_ _1\"></span>nt rate of 6<span class=\"_ _1\"></span>,<span class=\"_ _2\"></span>26% is applied. Nek<span class=\"_ _1\"></span>kar fin<span class=\"_ _1\"></span>alized the produc<span class=\"_ _1\"></span>tion of a down-scal<span class=\"_ _1\"></span>ed pilot version of Star<span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>sh at the end of Q3 202<span class=\"_ _1\"></span>1. T<span class=\"_ _4\"></span>otal alloc<span class=\"_ _1\"></span>ated produc<span class=\"_ _1\"></span>tion cost was T<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K 5 550. Th<span class=\"_ _1\"></span>e down-scal<span class=\"_ _1\"></span>ed pilot ser<span class=\"_ _1\"></span>ved as a tes<span class=\"_ _1\"></span>ting unit for new features a<span class=\"_ _1\"></span>nd techno<span class=\"_ _1\"></span>logy and the tes<span class=\"_ _1\"></span>ting was fin<span class=\"_ _1\"></span>alized in June 202<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>. The down-sc<span class=\"_ _1\"></span>aled p<span class=\"_ _1\"></span>ilot was fully de<span class=\"_ _1\"></span>preciated at the end of 202<span class=\"_ _1\"></span>2.Lease expe<span class=\"_ _1\"></span>nses i<span class=\"_ _1\"></span>nclude<span class=\"_ _1\"></span>d in the profit an<span class=\"_ _1\"></span>d loss a<span class=\"_ _1\"></span>mounted to MN<span class=\"_ _1\"></span>OK 2<span class=\"_ _1\"></span>.0 an<span class=\"_ _1\"></span>d MN<span class=\"_ _1\"></span>OK 1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>3 in 202<span class=\"_ _1\"></span>2 and 202<span class=\"_ _1\"></span>1 respectiv<span class=\"_ _4\"></span>ely<span class=\"_ _5\"></span>. The ex<span class=\"_ _4\"></span>pensed leasing<span class=\"_ _4\"></span> amount is<span class=\"_ _4\"></span> rela<span class=\"_ _4\"></span>ted t<span class=\"_ _4\"></span>o short<span class=\"_ _5\"></span>-t<span class=\"_ _4\"></span>erm lease a<span class=\"_ _4\"></span>greements and lo<span class=\"_ _4\"></span>w v<span class=\"_ _4\"></span>alue assets. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-83-4": {
   "value": "Not<span class=\"_ _4\"></span>e 6 <span class=\"_ _4\"></span>Fix<span class=\"_ _5\"></span>ed assets<span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00Starfish R<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>g<span class=\"_ _2\"></span>h<span class=\"_ _1\"></span>t-<span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>f-<span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> Furniture, office- downs<span class=\"_ _4\"></span>caled assetequipment, et<span class=\"_ _4\"></span>c. pilot v<span class=\"_ _4\"></span>ersion<span class=\"_ _113\"> </span><span class=\"ls53 ws55\">T<span class=\"_ _4\"></span>otal</span>As o<span class=\"_ _1\"></span>f 31<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>021Acqu<span class=\"_ _1\"></span>isi<span class=\"_ _1\"></span>tio<span class=\"_ _1\"></span>n cos<span class=\"_ _1\"></span>t 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _f9\"> </span> 8 4<span class=\"_ _4\"></span>29 <span class=\"_ _20\"> </span> 3<span class=\"_ _1\"></span>6 035 <span class=\"_ _83\"> </span> 5 50<span class=\"_ _1\"></span>0 <span class=\"_ _10d\"> </span> 49 9<span class=\"_ _1\"></span>65 Accumu<span class=\"_ _1\"></span>lated de<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>ciation a<span class=\"_ _1\"></span>nd im<span class=\"_ _1\"></span>pai<span class=\"_ _1\"></span>rme<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>s as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12.<span class=\"_ _121\"> </span> -<span class=\"_ _4\"></span>2 626 <span class=\"_ _179\"> </span> -<span class=\"_ _4\"></span>26 40<span class=\"_ _1\"></span>8 <span class=\"_ _17a\"> </span>-<span class=\"_ _1\"></span>68<span class=\"_ _1\"></span>8 <span class=\"_ _3b\"> </span> -<span class=\"_ _4\"></span>29 72<span class=\"_ _1\"></span>1 Bo<span class=\"_ _1\"></span>ok va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>1<span class=\"_ _17b\"> </span> 5 80<span class=\"_ _1\"></span>4 <span class=\"_ _ed\"> </span> 9 627 <span class=\"_ _8c\"> </span> 4 8<span class=\"_ _1\"></span>12 <span class=\"_ _10d\"> </span> 20 24<span class=\"_ _1\"></span>3 2022 Fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>ial ye<span class=\"_ _1\"></span>arBo<span class=\"_ _1\"></span>ok val<span class=\"_ _1\"></span>ue as of 1<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>.<span class=\"_ _17c\"> </span> 5 80<span class=\"_ _1\"></span>4 <span class=\"_ _2d\"> </span> 9 627 <span class=\"_ _94\"> </span> 4 812 <span class=\"_ _dc\"> </span> 20 243 Addi<span class=\"_ _1\"></span>tion<span class=\"_ _1\"></span>s <span class=\"_ _17d\"> </span> <span class=\"_ _174\"> </span>-   <span class=\"_ _94\"> </span><span class=\"ws1\"> 2 427 <span class=\"_ _109\"> </span></span> <span class=\"_ _174\"> </span>-   <span class=\"_ _2f\"> </span> 2 427 Disposals <span class=\"_ _17e\"> </span> <span class=\"_ _174\"> </span>-   Depreci<span class=\"_ _4\"></span>atio<span class=\"_ _4\"></span>n, amortiza<span class=\"_ _4\"></span>tion<span class=\"_ _4\"></span> and impairmen<span class=\"_ _4\"></span>ts<span class=\"_ _14b\"> </span> -1 394 <span class=\"_ _82\"> </span> -<span class=\"_ _4\"></span>2 245 <span class=\"_ _a5\"> </span> -4 8<span class=\"_ _1\"></span>12 <span class=\"_ _3a\"> </span> -8 45<span class=\"_ _1\"></span>1 Bo<span class=\"_ _1\"></span>ok va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>2<span class=\"_ _17f\"> </span> 4 40<span class=\"_ _1\"></span>9 <span class=\"_ _4a\"> </span> 9 80<span class=\"_ _1\"></span>8 <span class=\"_ _109\"> </span><span class=\"ws86\"> <span class=\"_ _14\"> </span>-   <span class=\"_ _10c\"> </span></span> 14 2<span class=\"_ _1\"></span>19 As o<span class=\"_ _1\"></span>f 31<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>022Acqu<span class=\"_ _1\"></span>isi<span class=\"_ _1\"></span>tio<span class=\"_ _1\"></span>n cos<span class=\"_ _1\"></span>t 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _f9\"> </span> 8 4<span class=\"_ _4\"></span>29 <span class=\"_ _20\"> </span> 38 4<span class=\"_ _1\"></span>63 <span class=\"_ _83\"> </span> 5 5<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0 <span class=\"_ _e5\"> </span> 52 39<span class=\"_ _1\"></span>2 Accumu<span class=\"_ _1\"></span>lated de<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>ciation a<span class=\"_ _1\"></span>nd im<span class=\"_ _1\"></span>pai<span class=\"_ _1\"></span>rme<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>s as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12.<span class=\"_ _ce\"> </span> -<span class=\"_ _1\"></span>4 020 <span class=\"_ _d1\"> </span> -28 652 <span class=\"_ _96\"> </span> -5 50<span class=\"_ _1\"></span>0 <span class=\"_ _11\"> </span> -38 17<span class=\"_ _1\"></span>1 Bo<span class=\"_ _1\"></span>ok va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>2<span class=\"_ _17f\"> </span> 4 40<span class=\"_ _1\"></span>9 <span class=\"_ _2b\"> </span> 9 8<span class=\"_ _1\"></span>09 <span class=\"_ _109\"> </span><span class=\"ws86\"> <span class=\"_ _174\"> </span>-   <span class=\"_ _35\"> </span></span> 1<span class=\"_ _1\"></span>4 21<span class=\"_ _1\"></span>9 1)Un<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>scou<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>d lea<span class=\"_ _1\"></span>se l<span class=\"_ _1\"></span>iab<span class=\"_ _1\"></span>ili<span class=\"_ _1\"></span>tie<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d ma<span class=\"_ _1\"></span>turi<span class=\"_ _1\"></span>ty o<span class=\"_ _1\"></span>f ca<span class=\"_ _1\"></span>sh o<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>flows Lease<span class=\"_ _4\"></span> paymen<span class=\"_ _4\"></span>ts 2023<span class=\"_ _180\"> </span> 1 597 Lease<span class=\"_ _4\"></span> paymen<span class=\"_ _4\"></span>ts 202<span class=\"_ _4\"></span>4-<span class=\"_ _4\"></span>20<span class=\"_ _4\"></span>25<span class=\"_ _181\"> </span><span class=\"ls8 ws1\"> 3 06<span class=\"_ _1\"></span>1 </span>Leas<span class=\"_ _1\"></span>e payme<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>s 202<span class=\"_ _1\"></span>5 &gt;<span class=\"_ _182\"> </span> <span class=\"_ _174\"> </span>-   T<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>tal und<span class=\"_ _1\"></span>iscounted lease liabilities at 31.12.<span class=\"_ _1\"></span>2022<span class=\"_ _183\"> </span><span class=\"ls8 ws1\"> 4 658 </span>1)  <span class=\"_ _45\"></span>Th<span class=\"_ _1\"></span>e lea<span class=\"_ _1\"></span>se l<span class=\"_ _1\"></span>iab<span class=\"_ _1\"></span>ilit<span class=\"_ _1\"></span>y do<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s not i<span class=\"_ _1\"></span>ncl<span class=\"_ _1\"></span>ud<span class=\"_ _1\"></span>ed th<span class=\"_ _1\"></span>e 5 yr o<span class=\"_ _1\"></span>ptio<span class=\"_ _1\"></span>n pe<span class=\"_ _1\"></span>rio<span class=\"_ _1\"></span>d for th<span class=\"_ _1\"></span>e of<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ice<span class=\"_ _1\"></span>s in Sync<span class=\"_ _1\"></span>rolif<span class=\"_ _2\"></span>t. Yearly K<span class=\"_ _1\"></span>PI a<span class=\"_ _1\"></span>dj<span class=\"_ _1\"></span>us<span class=\"_ _1\"></span>tme<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>s are i<span class=\"_ _1\"></span>ncl<span class=\"_ _1\"></span>ud<span class=\"_ _1\"></span>ed i<span class=\"_ _1\"></span>n the re<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>al contr<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>t, h<span class=\"_ _1\"></span>owever n<span class=\"_ _1\"></span>ot inc<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>d in th<span class=\"_ _1\"></span>e ca<span class=\"_ _1\"></span>lcu<span class=\"_ _1\"></span>latio<span class=\"_ _1\"></span>n of le<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>e lia<span class=\"_ _1\"></span>bil<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>y<span class=\"_ _4\"></span>. Wh<span class=\"_ _1\"></span>en c<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>cul<span class=\"_ _1\"></span>atin<span class=\"_ _1\"></span>g the R<span class=\"_ _1\"></span>igh<span class=\"_ _1\"></span>t<span class=\"_ _4\"></span>-of-us<span class=\"_ _1\"></span>e as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>, a dis<span class=\"_ _1\"></span>cou<span class=\"_ _1\"></span>nt rate of 6<span class=\"_ _1\"></span>,<span class=\"_ _2\"></span>26% is applied. Nek<span class=\"_ _1\"></span>kar fin<span class=\"_ _1\"></span>alized the produc<span class=\"_ _1\"></span>tion of a down-scal<span class=\"_ _1\"></span>ed pilot version of Star<span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>sh at the end of Q3 202<span class=\"_ _1\"></span>1. T<span class=\"_ _4\"></span>otal alloc<span class=\"_ _1\"></span>ated produc<span class=\"_ _1\"></span>tion cost was T<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K 5 550. Th<span class=\"_ _1\"></span>e down-scal<span class=\"_ _1\"></span>ed pilot ser<span class=\"_ _1\"></span>ved as a tes<span class=\"_ _1\"></span>ting unit for new features a<span class=\"_ _1\"></span>nd techno<span class=\"_ _1\"></span>logy and the tes<span class=\"_ _1\"></span>ting was fin<span class=\"_ _1\"></span>alized in June 202<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>. The down-sc<span class=\"_ _1\"></span>aled p<span class=\"_ _1\"></span>ilot was fully de<span class=\"_ _1\"></span>preciated at the end of 202<span class=\"_ _1\"></span>2.Lease expe<span class=\"_ _1\"></span>nses i<span class=\"_ _1\"></span>nclude<span class=\"_ _1\"></span>d in the profit an<span class=\"_ _1\"></span>d loss a<span class=\"_ _1\"></span>mounted to MN<span class=\"_ _1\"></span>OK 2<span class=\"_ _1\"></span>.0 an<span class=\"_ _1\"></span>d MN<span class=\"_ _1\"></span>OK 1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>3 in 202<span class=\"_ _1\"></span>2 and 202<span class=\"_ _1\"></span>1 respectiv<span class=\"_ _4\"></span>ely<span class=\"_ _5\"></span>. The ex<span class=\"_ _4\"></span>pensed leasing<span class=\"_ _4\"></span> amount is<span class=\"_ _4\"></span> rela<span class=\"_ _4\"></span>ted t<span class=\"_ _4\"></span>o short<span class=\"_ _5\"></span>-t<span class=\"_ _4\"></span>erm lease a<span class=\"_ _4\"></span>greements and lo<span class=\"_ _4\"></span>w v<span class=\"_ _4\"></span>alue assets. Not<span class=\"_ _4\"></span>e 7 <span class=\"_ _4\"></span>Intangible asse<span class=\"_ _4\"></span>ts<span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00Customer Patents, Digital Dev<span class=\"_ _4\"></span>elopment <span class=\"_ _ff\"></span><span class=\"ls8 ws1\"> </span>T<span class=\"_ _4\"></span>echnology por<span class=\"_ _1\"></span>tfoliolice<span class=\"_ _1\"></span>nce<span class=\"_ _1\"></span>s etcSolutionscos<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>sasset<span class=\"_ _1\"></span>s<span class=\"_ _103\"> </span>Goodwill<span class=\"_ _d9\"> </span>T<span class=\"_ _4\"></span>otaAs o<span class=\"_ _1\"></span>f 31<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>021Acqu<span class=\"_ _1\"></span>isi<span class=\"_ _1\"></span>tio<span class=\"_ _1\"></span>n cos<span class=\"_ _1\"></span>t  3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _9a\"> </span> 9 616 <span class=\"_ _1f\"> </span> 5<span class=\"_ _1\"></span>34 <span class=\"_ _10d\"> </span> 7 241 <span class=\"_ _129\"> </span> 26 73<span class=\"_ _1\"></span>6 <span class=\"_ _db\"> </span> 3 30<span class=\"_ _1\"></span>0 <span class=\"_ _e1\"> </span> 1<span class=\"_ _1\"></span>6 6<span class=\"_ _1\"></span>43 <span class=\"_ _11e\"> </span> 6<span class=\"_ _1\"></span>4 07Acc. de<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>ciation a<span class=\"_ _1\"></span>nd a<span class=\"_ _1\"></span>mor<span class=\"_ _1\"></span>tizati<span class=\"_ _1\"></span>on<span class=\"_ _d2\"> </span> -<span class=\"_ _1\"></span>4 931 <span class=\"_ _96\"> </span><span class=\"ls27 ws26\"> -<span class=\"_ _1\"></span>412<span class=\"_ _1\"></span> <span class=\"_ _d6\"> </span></span> -1 093 <span class=\"_ _184\"> </span> - <span class=\"_ _b\"> </span> -9<span class=\"_ _1\"></span>08 <span class=\"_ _80\"> </span> - <span class=\"_ _11c\"> </span> -<span class=\"_ _4\"></span>7 34Bo<span class=\"_ _1\"></span>ok va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>1<span class=\"_ _83\"> </span> 4 685 <span class=\"_ _83\"> </span> 123 <span class=\"_ _4c\"> </span> 6 148 <span class=\"_ _2f\"> </span> 2<span class=\"_ _1\"></span>6 73<span class=\"_ _1\"></span>6 <span class=\"_ _3a\"> </span> 2 392 <span class=\"_ _106\"> </span> 1<span class=\"_ _1\"></span>6 643 <span class=\"_ _105\"> </span> 56 722022 Fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>ial ye<span class=\"_ _1\"></span>arBo<span class=\"_ _1\"></span>ok val<span class=\"_ _1\"></span>ue 1<span class=\"_ _1\"></span>.1.<span class=\"_ _13c\"> </span> 4 68<span class=\"_ _1\"></span>5 <span class=\"_ _83\"> </span> 214 <span class=\"_ _18\"> </span> 6 148 <span class=\"_ _1d\"> </span> 26 73<span class=\"_ _1\"></span>6 <span class=\"_ _3e\"> </span> 2 392 <span class=\"_ _e1\"> </span> 1<span class=\"_ _1\"></span>6 6<span class=\"_ _1\"></span>43 <span class=\"_ _105\"> </span> 5<span class=\"_ _1\"></span>6 72Addi<span class=\"_ _1\"></span>tion<span class=\"_ _1\"></span>s<span class=\"_ _185\"> </span> - <span class=\"_ _15d\"> </span> - <span class=\"_ _dd\"> </span> - <span class=\"_ _de\"> </span> 3<span class=\"_ _1\"></span>1 89<span class=\"_ _1\"></span>8 <span class=\"_ _87\"> </span> - <span class=\"_ _80\"> </span> - <span class=\"_ _11c\"> </span> 31 89Public grant<span class=\"_ _186\"> </span> - <span class=\"_ _15d\"> </span> - <span class=\"_ _dd\"> </span> - <span class=\"_ _187\"> </span> -12 546 <span class=\"_ _87\"> </span> - <span class=\"_ _80\"> </span> - <span class=\"_ _11d\"> </span> -<span class=\"_ _4\"></span>12 5<span class=\"_ _1\"></span>4Acqui<span class=\"_ _1\"></span>sitio<span class=\"_ _1\"></span>ns<span class=\"_ _188\"> </span> 625 <span class=\"_ _c3\"> </span> - <span class=\"_ _dd\"> </span> - <span class=\"_ _f4\"> </span> - <span class=\"_ _87\"> </span> - <span class=\"_ _80\"> </span> - <span class=\"_ _4c\"> </span> 62Disposals<span class=\"_ _189\"> </span> - <span class=\"_ _15d\"> </span> - <span class=\"_ _dd\"> </span> - <span class=\"_ _184\"> </span> - <span class=\"_ _87\"> </span> - <span class=\"_ _80\"> </span> - <span class=\"_ _1b\"> </span>Dep<span class=\"_ _1\"></span>reci<span class=\"_ _1\"></span>ation an<span class=\"_ _1\"></span>d am<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>tizatio<span class=\"_ _1\"></span>n<span class=\"_ _d1\"> </span> -3<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span> <span class=\"_ _83\"> </span><span class=\"ls76 ws74\"> -53<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span></span> -9<span class=\"_ _1\"></span>43 <span class=\"_ _c1\"> </span><span class=\"ls87 ws85\"> -3<span class=\"_ _1\"></span>3<span class=\"_ _2\"></span>4 <span class=\"_ _126\"> </span> -33<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span> <span class=\"_ _80\"> </span></span> - <span class=\"_ _11c\"> </span> -2 0<span class=\"_ _4\"></span>2Bo<span class=\"_ _1\"></span>ok va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>2<span class=\"_ _82\"> </span> 4 947 <span class=\"_ _121\"> </span> 1<span class=\"_ _1\"></span>60 <span class=\"_ _d2\"> </span> 5 205 <span class=\"_ _1d\"> </span> 45 753 <span class=\"_ _18a\"> </span> 2 062 <span class=\"_ _106\"> </span> 1<span class=\"_ _1\"></span>6 6<span class=\"_ _1\"></span>43 <span class=\"_ _5e\"> </span> 74 67Usef<span class=\"_ _1\"></span>ul life (years<span class=\"_ _4\"></span>)<span class=\"_ _18b\"> </span><span class=\"ls8 ws1\"> 20 year<span class=\"_ _1\"></span>s <span class=\"_ _8e\"> </span><span class=\"ls75 ws73\"> 5<span class=\"_ _1\"></span>-1<span class=\"_ _2\"></span>0 <span class=\"_ _34\"> </span><span class=\"ls24 ws23\"> 5<span class=\"_ _8\"></span>-7<span class=\"_ _2\"></span> <span class=\"_ _be\"> </span></span> 5<span class=\"_ _1\"></span>-1<span class=\"_ _2\"></span>0 <span class=\"_ _e1\"> </span></span> 1<span class=\"_ _1\"></span>0 year<span class=\"_ _1\"></span>s <span class=\"_ _47\"> </span><span class=\"ls1b ws1a\"> Infin<span class=\"_ _1\"></span>ite </span></span>As o<span class=\"_ _1\"></span>f 31<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>022Acqu<span class=\"_ _1\"></span>isi<span class=\"_ _1\"></span>tio<span class=\"_ _1\"></span>n cos<span class=\"_ _1\"></span>t  3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _18c\"> </span> 10 241 <span class=\"_ _1f\"> </span> 53<span class=\"_ _1\"></span>4 <span class=\"_ _119\"> </span> 7 241 <span class=\"_ _34\"> </span> 4<span class=\"_ _1\"></span>6 0<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>8 <span class=\"_ _db\"> </span> 3 30<span class=\"_ _1\"></span>0 <span class=\"_ _e1\"> </span> 1<span class=\"_ _1\"></span>6 6<span class=\"_ _1\"></span>43 <span class=\"_ _11e\"> </span> 8<span class=\"_ _1\"></span>4 0<span class=\"_ _1\"></span>4Acc. de<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>ciation a<span class=\"_ _1\"></span>nd a<span class=\"_ _1\"></span>mor<span class=\"_ _1\"></span>tizati<span class=\"_ _1\"></span>on<span class=\"_ _4f\"> </span> -5 29<span class=\"_ _1\"></span>4 <span class=\"_ _dd\"> </span> -4<span class=\"_ _1\"></span>65 <span class=\"_ _e6\"> </span> -<span class=\"_ _4\"></span>2 037 <span class=\"_ _c1\"> </span><span class=\"ls87 ws85\"> -3<span class=\"_ _1\"></span>3<span class=\"_ _2\"></span>4<span class=\"_ _1\"></span> <span class=\"_ _db\"> </span></span> -1 23<span class=\"_ _1\"></span>8 <span class=\"_ _80\"> </span> - <span class=\"_ _59\"> </span> -9 36Bo<span class=\"_ _1\"></span>ok va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>2<span class=\"_ _82\"> </span> 4 947 <span class=\"_ _b8\"> </span> 6<span class=\"_ _1\"></span>9 <span class=\"_ _d2\"> </span> 5 205 <span class=\"_ _129\"> </span> 45 753 <span class=\"_ _18a\"> </span> 2 0<span class=\"_ _1\"></span>62 <span class=\"_ _106\"> </span> 1<span class=\"_ _1\"></span>6 64<span class=\"_ _1\"></span>3 <span class=\"_ _5e\"> </span> 7<span class=\"_ _4\"></span>4 67Dev<span class=\"_ _4\"></span>elopment<span class=\"_ _4\"></span> cost<span class=\"_ _4\"></span> (R&amp;D<span class=\"_ _4\"></span>)<span class=\"_ _4\"></span> includes capi<span class=\"_ _4\"></span>talised development cost of M<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K 15  related to the closed fish c<span class=\"_ _1\"></span>age sol<span class=\"_ _1\"></span>ution Star<span class=\"_ _1\"></span>fish<span class=\"_ _1\"></span>, MN<span class=\"_ _1\"></span>OK 14 to projec<span class=\"_ _1\"></span>t Sk<span class=\"_ _1\"></span>yWalk<span class=\"_ _4\"></span>er an<span class=\"_ _1\"></span>d MN<span class=\"_ _1\"></span>OK 8<span class=\"_ _1\"></span>.1 regardin<span class=\"_ _1\"></span>g projec<span class=\"_ _1\"></span>t Inteliwell and Rob<span class=\"_ _1\"></span>otoc driller in intellilift<span class=\"_ _1\"></span>. T<span class=\"_ _5\"></span>ota<span class=\"_ _1\"></span>l public gr<span class=\"_ _1\"></span>ants received on these p<span class=\"_ _1\"></span>rojec<span class=\"_ _1\"></span>ts am<span class=\"_ _1\"></span>ount<span class=\"_ _1\"></span>s to MNO<span class=\"_ _1\"></span>K 12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>5 in 202<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.T<span class=\"_ _5\"></span>e<span class=\"_ _1\"></span>chnolo<span class=\"_ _1\"></span>gy as<span class=\"_ _1\"></span>sets a<span class=\"_ _1\"></span>nd goo<span class=\"_ _1\"></span>dwill relates to the acquisitions of Intellilif<span class=\"_ _1\"></span>t AS in 201<span class=\"_ _1\"></span>9.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-83-5": {
   "value": "Not<span class=\"_ _4\"></span>e 6 <span class=\"_ _4\"></span>Fix<span class=\"_ _5\"></span>ed assets<span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00Starfish R<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>g<span class=\"_ _2\"></span>h<span class=\"_ _1\"></span>t-<span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>f-<span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> Furniture, office- downs<span class=\"_ _4\"></span>caled assetequipment, et<span class=\"_ _4\"></span>c. pilot v<span class=\"_ _4\"></span>ersion<span class=\"_ _113\"> </span><span class=\"ls53 ws55\">T<span class=\"_ _4\"></span>otal</span>As o<span class=\"_ _1\"></span>f 31<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>021Acqu<span class=\"_ _1\"></span>isi<span class=\"_ _1\"></span>tio<span class=\"_ _1\"></span>n cos<span class=\"_ _1\"></span>t 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _f9\"> </span> 8 4<span class=\"_ _4\"></span>29 <span class=\"_ _20\"> </span> 3<span class=\"_ _1\"></span>6 035 <span class=\"_ _83\"> </span> 5 50<span class=\"_ _1\"></span>0 <span class=\"_ _10d\"> </span> 49 9<span class=\"_ _1\"></span>65 Accumu<span class=\"_ _1\"></span>lated de<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>ciation a<span class=\"_ _1\"></span>nd im<span class=\"_ _1\"></span>pai<span class=\"_ _1\"></span>rme<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>s as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12.<span class=\"_ _121\"> </span> -<span class=\"_ _4\"></span>2 626 <span class=\"_ _179\"> </span> -<span class=\"_ _4\"></span>26 40<span class=\"_ _1\"></span>8 <span class=\"_ _17a\"> </span>-<span class=\"_ _1\"></span>68<span class=\"_ _1\"></span>8 <span class=\"_ _3b\"> </span> -<span class=\"_ _4\"></span>29 72<span class=\"_ _1\"></span>1 Bo<span class=\"_ _1\"></span>ok va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>1<span class=\"_ _17b\"> </span> 5 80<span class=\"_ _1\"></span>4 <span class=\"_ _ed\"> </span> 9 627 <span class=\"_ _8c\"> </span> 4 8<span class=\"_ _1\"></span>12 <span class=\"_ _10d\"> </span> 20 24<span class=\"_ _1\"></span>3 2022 Fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>ial ye<span class=\"_ _1\"></span>arBo<span class=\"_ _1\"></span>ok val<span class=\"_ _1\"></span>ue as of 1<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>.<span class=\"_ _17c\"> </span> 5 80<span class=\"_ _1\"></span>4 <span class=\"_ _2d\"> </span> 9 627 <span class=\"_ _94\"> </span> 4 812 <span class=\"_ _dc\"> </span> 20 243 Addi<span class=\"_ _1\"></span>tion<span class=\"_ _1\"></span>s <span class=\"_ _17d\"> </span> <span class=\"_ _174\"> </span>-   <span class=\"_ _94\"> </span><span class=\"ws1\"> 2 427 <span class=\"_ _109\"> </span></span> <span class=\"_ _174\"> </span>-   <span class=\"_ _2f\"> </span> 2 427 Disposals <span class=\"_ _17e\"> </span> <span class=\"_ _174\"> </span>-   Depreci<span class=\"_ _4\"></span>atio<span class=\"_ _4\"></span>n, amortiza<span class=\"_ _4\"></span>tion<span class=\"_ _4\"></span> and impairmen<span class=\"_ _4\"></span>ts<span class=\"_ _14b\"> </span> -1 394 <span class=\"_ _82\"> </span> -<span class=\"_ _4\"></span>2 245 <span class=\"_ _a5\"> </span> -4 8<span class=\"_ _1\"></span>12 <span class=\"_ _3a\"> </span> -8 45<span class=\"_ _1\"></span>1 Bo<span class=\"_ _1\"></span>ok va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>2<span class=\"_ _17f\"> </span> 4 40<span class=\"_ _1\"></span>9 <span class=\"_ _4a\"> </span> 9 80<span class=\"_ _1\"></span>8 <span class=\"_ _109\"> </span><span class=\"ws86\"> <span class=\"_ _14\"> </span>-   <span class=\"_ _10c\"> </span></span> 14 2<span class=\"_ _1\"></span>19 As o<span class=\"_ _1\"></span>f 31<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>022Acqu<span class=\"_ _1\"></span>isi<span class=\"_ _1\"></span>tio<span class=\"_ _1\"></span>n cos<span class=\"_ _1\"></span>t 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _f9\"> </span> 8 4<span class=\"_ _4\"></span>29 <span class=\"_ _20\"> </span> 38 4<span class=\"_ _1\"></span>63 <span class=\"_ _83\"> </span> 5 5<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0 <span class=\"_ _e5\"> </span> 52 39<span class=\"_ _1\"></span>2 Accumu<span class=\"_ _1\"></span>lated de<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>ciation a<span class=\"_ _1\"></span>nd im<span class=\"_ _1\"></span>pai<span class=\"_ _1\"></span>rme<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>s as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12.<span class=\"_ _ce\"> </span> -<span class=\"_ _1\"></span>4 020 <span class=\"_ _d1\"> </span> -28 652 <span class=\"_ _96\"> </span> -5 50<span class=\"_ _1\"></span>0 <span class=\"_ _11\"> </span> -38 17<span class=\"_ _1\"></span>1 Bo<span class=\"_ _1\"></span>ok va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>2<span class=\"_ _17f\"> </span> 4 40<span class=\"_ _1\"></span>9 <span class=\"_ _2b\"> </span> 9 8<span class=\"_ _1\"></span>09 <span class=\"_ _109\"> </span><span class=\"ws86\"> <span class=\"_ _174\"> </span>-   <span class=\"_ _35\"> </span></span> 1<span class=\"_ _1\"></span>4 21<span class=\"_ _1\"></span>9 1)Un<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>scou<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>d lea<span class=\"_ _1\"></span>se l<span class=\"_ _1\"></span>iab<span class=\"_ _1\"></span>ili<span class=\"_ _1\"></span>tie<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d ma<span class=\"_ _1\"></span>turi<span class=\"_ _1\"></span>ty o<span class=\"_ _1\"></span>f ca<span class=\"_ _1\"></span>sh o<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>flows Lease<span class=\"_ _4\"></span> paymen<span class=\"_ _4\"></span>ts 2023<span class=\"_ _180\"> </span> 1 597 Lease<span class=\"_ _4\"></span> paymen<span class=\"_ _4\"></span>ts 202<span class=\"_ _4\"></span>4-<span class=\"_ _4\"></span>20<span class=\"_ _4\"></span>25<span class=\"_ _181\"> </span><span class=\"ls8 ws1\"> 3 06<span class=\"_ _1\"></span>1 </span>Leas<span class=\"_ _1\"></span>e payme<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>s 202<span class=\"_ _1\"></span>5 &gt;<span class=\"_ _182\"> </span> <span class=\"_ _174\"> </span>-   T<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>tal und<span class=\"_ _1\"></span>iscounted lease liabilities at 31.12.<span class=\"_ _1\"></span>2022<span class=\"_ _183\"> </span><span class=\"ls8 ws1\"> 4 658 </span>1)  <span class=\"_ _45\"></span>Th<span class=\"_ _1\"></span>e lea<span class=\"_ _1\"></span>se l<span class=\"_ _1\"></span>iab<span class=\"_ _1\"></span>ilit<span class=\"_ _1\"></span>y do<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s not i<span class=\"_ _1\"></span>ncl<span class=\"_ _1\"></span>ud<span class=\"_ _1\"></span>ed th<span class=\"_ _1\"></span>e 5 yr o<span class=\"_ _1\"></span>ptio<span class=\"_ _1\"></span>n pe<span class=\"_ _1\"></span>rio<span class=\"_ _1\"></span>d for th<span class=\"_ _1\"></span>e of<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ice<span class=\"_ _1\"></span>s in Sync<span class=\"_ _1\"></span>rolif<span class=\"_ _2\"></span>t. Yearly K<span class=\"_ _1\"></span>PI a<span class=\"_ _1\"></span>dj<span class=\"_ _1\"></span>us<span class=\"_ _1\"></span>tme<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>s are i<span class=\"_ _1\"></span>ncl<span class=\"_ _1\"></span>ud<span class=\"_ _1\"></span>ed i<span class=\"_ _1\"></span>n the re<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>al contr<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>t, h<span class=\"_ _1\"></span>owever n<span class=\"_ _1\"></span>ot inc<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>d in th<span class=\"_ _1\"></span>e ca<span class=\"_ _1\"></span>lcu<span class=\"_ _1\"></span>latio<span class=\"_ _1\"></span>n of le<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>e lia<span class=\"_ _1\"></span>bil<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>y<span class=\"_ _4\"></span>. Wh<span class=\"_ _1\"></span>en c<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>cul<span class=\"_ _1\"></span>atin<span class=\"_ _1\"></span>g the R<span class=\"_ _1\"></span>igh<span class=\"_ _1\"></span>t<span class=\"_ _4\"></span>-of-us<span class=\"_ _1\"></span>e as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>, a dis<span class=\"_ _1\"></span>cou<span class=\"_ _1\"></span>nt rate of 6<span class=\"_ _1\"></span>,<span class=\"_ _2\"></span>26% is applied. Nek<span class=\"_ _1\"></span>kar fin<span class=\"_ _1\"></span>alized the produc<span class=\"_ _1\"></span>tion of a down-scal<span class=\"_ _1\"></span>ed pilot version of Star<span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>sh at the end of Q3 202<span class=\"_ _1\"></span>1. T<span class=\"_ _4\"></span>otal alloc<span class=\"_ _1\"></span>ated produc<span class=\"_ _1\"></span>tion cost was T<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K 5 550. Th<span class=\"_ _1\"></span>e down-scal<span class=\"_ _1\"></span>ed pilot ser<span class=\"_ _1\"></span>ved as a tes<span class=\"_ _1\"></span>ting unit for new features a<span class=\"_ _1\"></span>nd techno<span class=\"_ _1\"></span>logy and the tes<span class=\"_ _1\"></span>ting was fin<span class=\"_ _1\"></span>alized in June 202<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>. The down-sc<span class=\"_ _1\"></span>aled p<span class=\"_ _1\"></span>ilot was fully de<span class=\"_ _1\"></span>preciated at the end of 202<span class=\"_ _1\"></span>2.Lease expe<span class=\"_ _1\"></span>nses i<span class=\"_ _1\"></span>nclude<span class=\"_ _1\"></span>d in the profit an<span class=\"_ _1\"></span>d loss a<span class=\"_ _1\"></span>mounted to MN<span class=\"_ _1\"></span>OK 2<span class=\"_ _1\"></span>.0 an<span class=\"_ _1\"></span>d MN<span class=\"_ _1\"></span>OK 1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>3 in 202<span class=\"_ _1\"></span>2 and 202<span class=\"_ _1\"></span>1 respectiv<span class=\"_ _4\"></span>ely<span class=\"_ _5\"></span>. The ex<span class=\"_ _4\"></span>pensed leasing<span class=\"_ _4\"></span> amount is<span class=\"_ _4\"></span> rela<span class=\"_ _4\"></span>ted t<span class=\"_ _4\"></span>o short<span class=\"_ _5\"></span>-t<span class=\"_ _4\"></span>erm lease a<span class=\"_ _4\"></span>greements and lo<span class=\"_ _4\"></span>w v<span class=\"_ _4\"></span>alue assets. Not<span class=\"_ _4\"></span>e 7 <span class=\"_ _4\"></span>Intangible asse<span class=\"_ _4\"></span>ts<span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00Customer Patents, Digital Dev<span class=\"_ _4\"></span>elopment <span class=\"_ _ff\"></span><span class=\"ls8 ws1\"> </span>T<span class=\"_ _4\"></span>echnology por<span class=\"_ _1\"></span>tfoliolice<span class=\"_ _1\"></span>nce<span class=\"_ _1\"></span>s etcSolutionscos<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>sasset<span class=\"_ _1\"></span>s<span class=\"_ _103\"> </span>Goodwill<span class=\"_ _d9\"> </span>T<span class=\"_ _4\"></span>otaAs o<span class=\"_ _1\"></span>f 31<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>021Acqu<span class=\"_ _1\"></span>isi<span class=\"_ _1\"></span>tio<span class=\"_ _1\"></span>n cos<span class=\"_ _1\"></span>t  3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _9a\"> </span> 9 616 <span class=\"_ _1f\"> </span> 5<span class=\"_ _1\"></span>34 <span class=\"_ _10d\"> </span> 7 241 <span class=\"_ _129\"> </span> 26 73<span class=\"_ _1\"></span>6 <span class=\"_ _db\"> </span> 3 30<span class=\"_ _1\"></span>0 <span class=\"_ _e1\"> </span> 1<span class=\"_ _1\"></span>6 6<span class=\"_ _1\"></span>43 <span class=\"_ _11e\"> </span> 6<span class=\"_ _1\"></span>4 07Acc. de<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>ciation a<span class=\"_ _1\"></span>nd a<span class=\"_ _1\"></span>mor<span class=\"_ _1\"></span>tizati<span class=\"_ _1\"></span>on<span class=\"_ _d2\"> </span> -<span class=\"_ _1\"></span>4 931 <span class=\"_ _96\"> </span><span class=\"ls27 ws26\"> -<span class=\"_ _1\"></span>412<span class=\"_ _1\"></span> <span class=\"_ _d6\"> </span></span> -1 093 <span class=\"_ _184\"> </span> - <span class=\"_ _b\"> </span> -9<span class=\"_ _1\"></span>08 <span class=\"_ _80\"> </span> - <span class=\"_ _11c\"> </span> -<span class=\"_ _4\"></span>7 34Bo<span class=\"_ _1\"></span>ok va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>1<span class=\"_ _83\"> </span> 4 685 <span class=\"_ _83\"> </span> 123 <span class=\"_ _4c\"> </span> 6 148 <span class=\"_ _2f\"> </span> 2<span class=\"_ _1\"></span>6 73<span class=\"_ _1\"></span>6 <span class=\"_ _3a\"> </span> 2 392 <span class=\"_ _106\"> </span> 1<span class=\"_ _1\"></span>6 643 <span class=\"_ _105\"> </span> 56 722022 Fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>ial ye<span class=\"_ _1\"></span>arBo<span class=\"_ _1\"></span>ok val<span class=\"_ _1\"></span>ue 1<span class=\"_ _1\"></span>.1.<span class=\"_ _13c\"> </span> 4 68<span class=\"_ _1\"></span>5 <span class=\"_ _83\"> </span> 214 <span class=\"_ _18\"> </span> 6 148 <span class=\"_ _1d\"> </span> 26 73<span class=\"_ _1\"></span>6 <span class=\"_ _3e\"> </span> 2 392 <span class=\"_ _e1\"> </span> 1<span class=\"_ _1\"></span>6 6<span class=\"_ _1\"></span>43 <span class=\"_ _105\"> </span> 5<span class=\"_ _1\"></span>6 72Addi<span class=\"_ _1\"></span>tion<span class=\"_ _1\"></span>s<span class=\"_ _185\"> </span> - <span class=\"_ _15d\"> </span> - <span class=\"_ _dd\"> </span> - <span class=\"_ _de\"> </span> 3<span class=\"_ _1\"></span>1 89<span class=\"_ _1\"></span>8 <span class=\"_ _87\"> </span> - <span class=\"_ _80\"> </span> - <span class=\"_ _11c\"> </span> 31 89Public grant<span class=\"_ _186\"> </span> - <span class=\"_ _15d\"> </span> - <span class=\"_ _dd\"> </span> - <span class=\"_ _187\"> </span> -12 546 <span class=\"_ _87\"> </span> - <span class=\"_ _80\"> </span> - <span class=\"_ _11d\"> </span> -<span class=\"_ _4\"></span>12 5<span class=\"_ _1\"></span>4Acqui<span class=\"_ _1\"></span>sitio<span class=\"_ _1\"></span>ns<span class=\"_ _188\"> </span> 625 <span class=\"_ _c3\"> </span> - <span class=\"_ _dd\"> </span> - <span class=\"_ _f4\"> </span> - <span class=\"_ _87\"> </span> - <span class=\"_ _80\"> </span> - <span class=\"_ _4c\"> </span> 62Disposals<span class=\"_ _189\"> </span> - <span class=\"_ _15d\"> </span> - <span class=\"_ _dd\"> </span> - <span class=\"_ _184\"> </span> - <span class=\"_ _87\"> </span> - <span class=\"_ _80\"> </span> - <span class=\"_ _1b\"> </span>Dep<span class=\"_ _1\"></span>reci<span class=\"_ _1\"></span>ation an<span class=\"_ _1\"></span>d am<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>tizatio<span class=\"_ _1\"></span>n<span class=\"_ _d1\"> </span> -3<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span> <span class=\"_ _83\"> </span><span class=\"ls76 ws74\"> -53<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span></span> -9<span class=\"_ _1\"></span>43 <span class=\"_ _c1\"> </span><span class=\"ls87 ws85\"> -3<span class=\"_ _1\"></span>3<span class=\"_ _2\"></span>4 <span class=\"_ _126\"> </span> -33<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span> <span class=\"_ _80\"> </span></span> - <span class=\"_ _11c\"> </span> -2 0<span class=\"_ _4\"></span>2Bo<span class=\"_ _1\"></span>ok va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>2<span class=\"_ _82\"> </span> 4 947 <span class=\"_ _121\"> </span> 1<span class=\"_ _1\"></span>60 <span class=\"_ _d2\"> </span> 5 205 <span class=\"_ _1d\"> </span> 45 753 <span class=\"_ _18a\"> </span> 2 062 <span class=\"_ _106\"> </span> 1<span class=\"_ _1\"></span>6 6<span class=\"_ _1\"></span>43 <span class=\"_ _5e\"> </span> 74 67Usef<span class=\"_ _1\"></span>ul life (years<span class=\"_ _4\"></span>)<span class=\"_ _18b\"> </span><span class=\"ls8 ws1\"> 20 year<span class=\"_ _1\"></span>s <span class=\"_ _8e\"> </span><span class=\"ls75 ws73\"> 5<span class=\"_ _1\"></span>-1<span class=\"_ _2\"></span>0 <span class=\"_ _34\"> </span><span class=\"ls24 ws23\"> 5<span class=\"_ _8\"></span>-7<span class=\"_ _2\"></span> <span class=\"_ _be\"> </span></span> 5<span class=\"_ _1\"></span>-1<span class=\"_ _2\"></span>0 <span class=\"_ _e1\"> </span></span> 1<span class=\"_ _1\"></span>0 year<span class=\"_ _1\"></span>s <span class=\"_ _47\"> </span><span class=\"ls1b ws1a\"> Infin<span class=\"_ _1\"></span>ite </span></span>As o<span class=\"_ _1\"></span>f 31<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>022Acqu<span class=\"_ _1\"></span>isi<span class=\"_ _1\"></span>tio<span class=\"_ _1\"></span>n cos<span class=\"_ _1\"></span>t  3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _18c\"> </span> 10 241 <span class=\"_ _1f\"> </span> 53<span class=\"_ _1\"></span>4 <span class=\"_ _119\"> </span> 7 241 <span class=\"_ _34\"> </span> 4<span class=\"_ _1\"></span>6 0<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>8 <span class=\"_ _db\"> </span> 3 30<span class=\"_ _1\"></span>0 <span class=\"_ _e1\"> </span> 1<span class=\"_ _1\"></span>6 6<span class=\"_ _1\"></span>43 <span class=\"_ _11e\"> </span> 8<span class=\"_ _1\"></span>4 0<span class=\"_ _1\"></span>4Acc. de<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>ciation a<span class=\"_ _1\"></span>nd a<span class=\"_ _1\"></span>mor<span class=\"_ _1\"></span>tizati<span class=\"_ _1\"></span>on<span class=\"_ _4f\"> </span> -5 29<span class=\"_ _1\"></span>4 <span class=\"_ _dd\"> </span> -4<span class=\"_ _1\"></span>65 <span class=\"_ _e6\"> </span> -<span class=\"_ _4\"></span>2 037 <span class=\"_ _c1\"> </span><span class=\"ls87 ws85\"> -3<span class=\"_ _1\"></span>3<span class=\"_ _2\"></span>4<span class=\"_ _1\"></span> <span class=\"_ _db\"> </span></span> -1 23<span class=\"_ _1\"></span>8 <span class=\"_ _80\"> </span> - <span class=\"_ _59\"> </span> -9 36Bo<span class=\"_ _1\"></span>ok va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>2<span class=\"_ _82\"> </span> 4 947 <span class=\"_ _b8\"> </span> 6<span class=\"_ _1\"></span>9 <span class=\"_ _d2\"> </span> 5 205 <span class=\"_ _129\"> </span> 45 753 <span class=\"_ _18a\"> </span> 2 0<span class=\"_ _1\"></span>62 <span class=\"_ _106\"> </span> 1<span class=\"_ _1\"></span>6 64<span class=\"_ _1\"></span>3 <span class=\"_ _5e\"> </span> 7<span class=\"_ _4\"></span>4 67Dev<span class=\"_ _4\"></span>elopment<span class=\"_ _4\"></span> cost<span class=\"_ _4\"></span> (R&amp;D<span class=\"_ _4\"></span>)<span class=\"_ _4\"></span> includes capi<span class=\"_ _4\"></span>talised development cost of M<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K 15  related to the closed fish c<span class=\"_ _1\"></span>age sol<span class=\"_ _1\"></span>ution Star<span class=\"_ _1\"></span>fish<span class=\"_ _1\"></span>, MN<span class=\"_ _1\"></span>OK 14 to projec<span class=\"_ _1\"></span>t Sk<span class=\"_ _1\"></span>yWalk<span class=\"_ _4\"></span>er an<span class=\"_ _1\"></span>d MN<span class=\"_ _1\"></span>OK 8<span class=\"_ _1\"></span>.1 regardin<span class=\"_ _1\"></span>g projec<span class=\"_ _1\"></span>t Inteliwell and Rob<span class=\"_ _1\"></span>otoc driller in intellilift<span class=\"_ _1\"></span>. T<span class=\"_ _5\"></span>ota<span class=\"_ _1\"></span>l public gr<span class=\"_ _1\"></span>ants received on these p<span class=\"_ _1\"></span>rojec<span class=\"_ _1\"></span>ts am<span class=\"_ _1\"></span>ount<span class=\"_ _1\"></span>s to MNO<span class=\"_ _1\"></span>K 12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>5 in 202<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.T<span class=\"_ _5\"></span>e<span class=\"_ _1\"></span>chnolo<span class=\"_ _1\"></span>gy as<span class=\"_ _1\"></span>sets a<span class=\"_ _1\"></span>nd goo<span class=\"_ _1\"></span>dwill relates to the acquisitions of Intellilif<span class=\"_ _1\"></span>t AS in 201<span class=\"_ _1\"></span>9.Allocati<span class=\"_ _4\"></span>on of goodwi<span class=\"_ _4\"></span>ll and The valu<span class=\"_ _1\"></span>e in use is b<span class=\"_ _1\"></span>ased o<span class=\"_ _1\"></span>n several ke<span class=\"_ _4\"></span>y assu<span class=\"_ _1\"></span>mptions impairment assessmentand is m<span class=\"_ _1\"></span>ost se<span class=\"_ _1\"></span>nsitive t<span class=\"_ _4\"></span>o the following:  Recognized goodwill relates to the acquisition of Intellilift an<span class=\"_ _1\"></span>d amo<span class=\"_ _1\"></span>unts to M<span class=\"_ _1\"></span>NOK 17 a<span class=\"_ _1\"></span>s of 31 De<span class=\"_ _1\"></span>cembe<span class=\"_ _1\"></span>r \u2022 <span class=\"_ _44\"> </span><span class=\"ls55 ws57\">Di<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>cou<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span> ra<span class=\"_ _1\"></span>te (<span class=\"_ _2\"></span>W<span class=\"_ _4\"></span>ACC)</span>2022<span class=\"_ _1\"></span>. Incl<span class=\"_ _1\"></span>uded i<span class=\"_ _1\"></span>n goodwill is the va<span class=\"_ _1\"></span>lue of empl<span class=\"_ _1\"></span>oy<span class=\"_ _4\"></span>ee<span class=\"_ _1\"></span>s \u2022 <span class=\"_ _44\"> </span><span class=\"lsd ws4c\">Gross ma<span class=\"_ _1\"></span>rgins</span>with special skills a<span class=\"_ _1\"></span>nd expec<span class=\"_ _1\"></span>ted syn<span class=\"_ _1\"></span>ergies with the<span class=\"_ _1\"></span> \u2022 <span class=\"_ _44\"> </span><span class=\"lsd ws4c\">Growth assum<span class=\"_ _1\"></span>ptions in cash f<span class=\"_ _1\"></span>low projections</span>existi<span class=\"_ _4\"></span>ng business of the Group. These in<span class=\"_ _4\"></span>tangible \u2022 <span class=\"_ _44\"> </span>T<span class=\"_ _5\"></span>e<span class=\"_ _1\"></span>rminal growth rateass<span class=\"_ _1\"></span>ets do n<span class=\"_ _1\"></span>ot fulfil the re<span class=\"_ _1\"></span>cognition criteria unde<span class=\"_ _1\"></span>r IAS 3<span class=\"_ _1\"></span>8 an<span class=\"_ _1\"></span>d are therefore not recognized sepa<span class=\"_ _1\"></span>rately<span class=\"_ _4\"></span>. If thes<span class=\"_ _1\"></span>e ke<span class=\"_ _4\"></span>y as<span class=\"_ _1\"></span>sumptions a<span class=\"_ _1\"></span>re dev<span class=\"_ _4\"></span>elopi<span class=\"_ _1\"></span>ng unfavorably Reference is mad<span class=\"_ _1\"></span>e to note 20 Busines<span class=\"_ _1\"></span>s Comb<span class=\"_ _1\"></span>inations<span class=\"_ _1\"></span>.it may cause a n<span class=\"_ _1\"></span>eed for im<span class=\"_ _1\"></span>pairm<span class=\"_ _1\"></span>ent of the recognis<span class=\"_ _1\"></span>ed goodwill<span class=\"_ _1\"></span>. Howe<span class=\"_ _4\"></span>ver<span class=\"_ _4\"></span>, manage<span class=\"_ _1\"></span>ment be<span class=\"_ _1\"></span>lieves that only a In accordance with IAS 3<span class=\"_ _1\"></span>6, g<span class=\"_ _1\"></span>oodwill is not am<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>tiz<span class=\"_ _4\"></span>ed<span class=\"_ _1\"></span>, signific<span class=\"_ _1\"></span>ant chang<span class=\"_ _1\"></span>e in the as<span class=\"_ _1\"></span>sumptions u<span class=\"_ _1\"></span>sed will lea<span class=\"_ _1\"></span>d but is tested for im<span class=\"_ _1\"></span>pairm<span class=\"_ _1\"></span>ent at lea<span class=\"_ _1\"></span>st an<span class=\"_ _1\"></span>nually<span class=\"_ _4\"></span>, or to an impairm<span class=\"_ _1\"></span>ent. when the<span class=\"_ _1\"></span>re are indication<span class=\"_ _1\"></span>s of impairm<span class=\"_ _1\"></span>ent. N<span class=\"_ _1\"></span>ekka<span class=\"_ _1\"></span>r per<span class=\"_ _1\"></span>form<span class=\"_ _1\"></span>ed it<span class=\"_ _1\"></span>s annu<span class=\"_ _1\"></span>al impa<span class=\"_ _1\"></span>irment tes<span class=\"_ _1\"></span>t in Decem<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span> CGU<span class=\"_ _4\"></span> Digital Solutions<span class=\"_ _18d\"> </span>202<span class=\"_ _1\"></span>2<span class=\"_ _24\"> </span>2<span class=\"_ _1\"></span>021202<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.Goo<span class=\"_ _1\"></span>dwill<span class=\"_ _13a\"> </span> 16 6<span class=\"_ _1\"></span>43 <span class=\"_ _e3\"> </span> 1<span class=\"_ _1\"></span>6 6<span class=\"_ _1\"></span>43 Oth<span class=\"_ _1\"></span>er int<span class=\"_ _1\"></span>ang<span class=\"_ _1\"></span>ible a<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>ets<span class=\"_ _51\"> </span> 21 1<span class=\"_ _1\"></span>17 <span class=\"_ _18e\"> </span> 16 3<span class=\"_ _1\"></span>41 Goo<span class=\"_ _1\"></span>dwill is tested for imp<span class=\"_ _1\"></span>airme<span class=\"_ _1\"></span>nt by groups of cash gene<span class=\"_ _1\"></span>rating unit<span class=\"_ _1\"></span>s (<span class=\"_ _4\"></span>CGU) and Intellilif<span class=\"_ _1\"></span>t is as<span class=\"_ _1\"></span>ses<span class=\"_ _1\"></span>sed a<span class=\"_ _1\"></span>s T<span class=\"_ _5\"></span>otal<span class=\"_ _18f\"> </span> 37 760 <span class=\"_ _176\"> </span> 28 035 one CGU. A<span class=\"_ _1\"></span>s of 3<span class=\"_ _1\"></span>1 Decemb<span class=\"_ _1\"></span>er 202<span class=\"_ _1\"></span>2, the recoverable amou<span class=\"_ _1\"></span>nt of the CGU has be<span class=\"_ _1\"></span>en determin<span class=\"_ _1\"></span>ed ba<span class=\"_ _1\"></span>sed on a<span class=\"_ _1\"></span> De<span class=\"_ _4\"></span>vel<span class=\"_ _4\"></span>opment costsvalue in us<span class=\"_ _1\"></span>e calcu<span class=\"_ _1\"></span>lation using ca<span class=\"_ _1\"></span>sh flow projec<span class=\"_ _1\"></span>tions The G<span class=\"_ _1\"></span>roup per<span class=\"_ _1\"></span>form<span class=\"_ _1\"></span>ed it<span class=\"_ _1\"></span>s impa<span class=\"_ _1\"></span>irment a<span class=\"_ _1\"></span>sse<span class=\"_ _1\"></span>ssm<span class=\"_ _1\"></span>ent from the 202<span class=\"_ _1\"></span>3 bud<span class=\"_ _1\"></span>get and a total forec<span class=\"_ _1\"></span>ast p<span class=\"_ _1\"></span>eriod of in January 20<span class=\"_ _4\"></span>23<span class=\"_ _1\"></span>. The r<span class=\"_ _4\"></span>eco<span class=\"_ _4\"></span>verab<span class=\"_ _4\"></span>le amount h<span class=\"_ _4\"></span>as been 5 years<span class=\"_ _1\"></span>. The p<span class=\"_ _1\"></span>re-tax discount rate applie<span class=\"_ _1\"></span>d to the cash determine<span class=\"_ _1\"></span>d base<span class=\"_ _1\"></span>d on a value i<span class=\"_ _1\"></span>n use ca<span class=\"_ _1\"></span>lculation using flow projec<span class=\"_ _1\"></span>tions is 15<span class=\"_ _1\"></span>.7% an<span class=\"_ _1\"></span>d the ca<span class=\"_ _1\"></span>sh flows beyond 5 year cash f<span class=\"_ _1\"></span>low projec<span class=\"_ _1\"></span>tions. T<span class=\"_ _1\"></span>he imp<span class=\"_ _1\"></span>airme<span class=\"_ _1\"></span>nt test the five-year period a<span class=\"_ _1\"></span>re extrapo<span class=\"_ _1\"></span>lated using a 1.<span class=\"_ _1\"></span>5%<span class=\"_ _1\"></span> indic<span class=\"_ _1\"></span>ated that the reco<span class=\"_ _4\"></span>verable a<span class=\"_ _1\"></span>mount exceeds bo<span class=\"_ _1\"></span>ok gro<span class=\"_ _4\"></span>wth rat<span class=\"_ _4\"></span>e. value, h<span class=\"_ _1\"></span>ence no im<span class=\"_ _1\"></span>pairm<span class=\"_ _1\"></span>ent is recognized as pe<span class=\"_ _1\"></span>r 31 Decem<span class=\"_ _1\"></span>ber 202<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>. The imp<span class=\"_ _1\"></span>airme<span class=\"_ _1\"></span>nt test ind<span class=\"_ _1\"></span>icated that the recov<span class=\"_ _4\"></span>erab<span class=\"_ _1\"></span>le amou<span class=\"_ _1\"></span>nt exc<span class=\"_ _4\"></span>eed<span class=\"_ _1\"></span>s the boo<span class=\"_ _1\"></span>k value of the CGU, he<span class=\"_ _1\"></span>nce no impair<span class=\"_ _1\"></span>ment is recog<span class=\"_ _1\"></span>nized as per 3<span class=\"_ _1\"></span>1 Decem<span class=\"_ _1\"></span>ber 2<span class=\"_ _1\"></span>022<span class=\"_ _1\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-83-6": {
   "value": "Not<span class=\"_ _4\"></span>e 6 <span class=\"_ _4\"></span>Fix<span class=\"_ _5\"></span>ed assets<span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00Starfish R<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>g<span class=\"_ _2\"></span>h<span class=\"_ _1\"></span>t-<span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>f-<span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> Furniture, office- downs<span class=\"_ _4\"></span>caled assetequipment, et<span class=\"_ _4\"></span>c. pilot v<span class=\"_ _4\"></span>ersion<span class=\"_ _113\"> </span><span class=\"ls53 ws55\">T<span class=\"_ _4\"></span>otal</span>As o<span class=\"_ _1\"></span>f 31<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>021Acqu<span class=\"_ _1\"></span>isi<span class=\"_ _1\"></span>tio<span class=\"_ _1\"></span>n cos<span class=\"_ _1\"></span>t 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _f9\"> </span> 8 4<span class=\"_ _4\"></span>29 <span class=\"_ _20\"> </span> 3<span class=\"_ _1\"></span>6 035 <span class=\"_ _83\"> </span> 5 50<span class=\"_ _1\"></span>0 <span class=\"_ _10d\"> </span> 49 9<span class=\"_ _1\"></span>65 Accumu<span class=\"_ _1\"></span>lated de<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>ciation a<span class=\"_ _1\"></span>nd im<span class=\"_ _1\"></span>pai<span class=\"_ _1\"></span>rme<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>s as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12.<span class=\"_ _121\"> </span> -<span class=\"_ _4\"></span>2 626 <span class=\"_ _179\"> </span> -<span class=\"_ _4\"></span>26 40<span class=\"_ _1\"></span>8 <span class=\"_ _17a\"> </span>-<span class=\"_ _1\"></span>68<span class=\"_ _1\"></span>8 <span class=\"_ _3b\"> </span> -<span class=\"_ _4\"></span>29 72<span class=\"_ _1\"></span>1 Bo<span class=\"_ _1\"></span>ok va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>1<span class=\"_ _17b\"> </span> 5 80<span class=\"_ _1\"></span>4 <span class=\"_ _ed\"> </span> 9 627 <span class=\"_ _8c\"> </span> 4 8<span class=\"_ _1\"></span>12 <span class=\"_ _10d\"> </span> 20 24<span class=\"_ _1\"></span>3 2022 Fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>ial ye<span class=\"_ _1\"></span>arBo<span class=\"_ _1\"></span>ok val<span class=\"_ _1\"></span>ue as of 1<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>.<span class=\"_ _17c\"> </span> 5 80<span class=\"_ _1\"></span>4 <span class=\"_ _2d\"> </span> 9 627 <span class=\"_ _94\"> </span> 4 812 <span class=\"_ _dc\"> </span> 20 243 Addi<span class=\"_ _1\"></span>tion<span class=\"_ _1\"></span>s <span class=\"_ _17d\"> </span> <span class=\"_ _174\"> </span>-   <span class=\"_ _94\"> </span><span class=\"ws1\"> 2 427 <span class=\"_ _109\"> </span></span> <span class=\"_ _174\"> </span>-   <span class=\"_ _2f\"> </span> 2 427 Disposals <span class=\"_ _17e\"> </span> <span class=\"_ _174\"> </span>-   Depreci<span class=\"_ _4\"></span>atio<span class=\"_ _4\"></span>n, amortiza<span class=\"_ _4\"></span>tion<span class=\"_ _4\"></span> and impairmen<span class=\"_ _4\"></span>ts<span class=\"_ _14b\"> </span> -1 394 <span class=\"_ _82\"> </span> -<span class=\"_ _4\"></span>2 245 <span class=\"_ _a5\"> </span> -4 8<span class=\"_ _1\"></span>12 <span class=\"_ _3a\"> </span> -8 45<span class=\"_ _1\"></span>1 Bo<span class=\"_ _1\"></span>ok va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>2<span class=\"_ _17f\"> </span> 4 40<span class=\"_ _1\"></span>9 <span class=\"_ _4a\"> </span> 9 80<span class=\"_ _1\"></span>8 <span class=\"_ _109\"> </span><span class=\"ws86\"> <span class=\"_ _14\"> </span>-   <span class=\"_ _10c\"> </span></span> 14 2<span class=\"_ _1\"></span>19 As o<span class=\"_ _1\"></span>f 31<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>022Acqu<span class=\"_ _1\"></span>isi<span class=\"_ _1\"></span>tio<span class=\"_ _1\"></span>n cos<span class=\"_ _1\"></span>t 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _f9\"> </span> 8 4<span class=\"_ _4\"></span>29 <span class=\"_ _20\"> </span> 38 4<span class=\"_ _1\"></span>63 <span class=\"_ _83\"> </span> 5 5<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0 <span class=\"_ _e5\"> </span> 52 39<span class=\"_ _1\"></span>2 Accumu<span class=\"_ _1\"></span>lated de<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>ciation a<span class=\"_ _1\"></span>nd im<span class=\"_ _1\"></span>pai<span class=\"_ _1\"></span>rme<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>s as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12.<span class=\"_ _ce\"> </span> -<span class=\"_ _1\"></span>4 020 <span class=\"_ _d1\"> </span> -28 652 <span class=\"_ _96\"> </span> -5 50<span class=\"_ _1\"></span>0 <span class=\"_ _11\"> </span> -38 17<span class=\"_ _1\"></span>1 Bo<span class=\"_ _1\"></span>ok va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>2<span class=\"_ _17f\"> </span> 4 40<span class=\"_ _1\"></span>9 <span class=\"_ _2b\"> </span> 9 8<span class=\"_ _1\"></span>09 <span class=\"_ _109\"> </span><span class=\"ws86\"> <span class=\"_ _174\"> </span>-   <span class=\"_ _35\"> </span></span> 1<span class=\"_ _1\"></span>4 21<span class=\"_ _1\"></span>9 1)Un<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>scou<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>d lea<span class=\"_ _1\"></span>se l<span class=\"_ _1\"></span>iab<span class=\"_ _1\"></span>ili<span class=\"_ _1\"></span>tie<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d ma<span class=\"_ _1\"></span>turi<span class=\"_ _1\"></span>ty o<span class=\"_ _1\"></span>f ca<span class=\"_ _1\"></span>sh o<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>flows Lease<span class=\"_ _4\"></span> paymen<span class=\"_ _4\"></span>ts 2023<span class=\"_ _180\"> </span> 1 597 Lease<span class=\"_ _4\"></span> paymen<span class=\"_ _4\"></span>ts 202<span class=\"_ _4\"></span>4-<span class=\"_ _4\"></span>20<span class=\"_ _4\"></span>25<span class=\"_ _181\"> </span><span class=\"ls8 ws1\"> 3 06<span class=\"_ _1\"></span>1 </span>Leas<span class=\"_ _1\"></span>e payme<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>s 202<span class=\"_ _1\"></span>5 &gt;<span class=\"_ _182\"> </span> <span class=\"_ _174\"> </span>-   T<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>tal und<span class=\"_ _1\"></span>iscounted lease liabilities at 31.12.<span class=\"_ _1\"></span>2022<span class=\"_ _183\"> </span><span class=\"ls8 ws1\"> 4 658 </span>1)  <span class=\"_ _45\"></span>Th<span class=\"_ _1\"></span>e lea<span class=\"_ _1\"></span>se l<span class=\"_ _1\"></span>iab<span class=\"_ _1\"></span>ilit<span class=\"_ _1\"></span>y do<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s not i<span class=\"_ _1\"></span>ncl<span class=\"_ _1\"></span>ud<span class=\"_ _1\"></span>ed th<span class=\"_ _1\"></span>e 5 yr o<span class=\"_ _1\"></span>ptio<span class=\"_ _1\"></span>n pe<span class=\"_ _1\"></span>rio<span class=\"_ _1\"></span>d for th<span class=\"_ _1\"></span>e of<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ice<span class=\"_ _1\"></span>s in Sync<span class=\"_ _1\"></span>rolif<span class=\"_ _2\"></span>t. Yearly K<span class=\"_ _1\"></span>PI a<span class=\"_ _1\"></span>dj<span class=\"_ _1\"></span>us<span class=\"_ _1\"></span>tme<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>s are i<span class=\"_ _1\"></span>ncl<span class=\"_ _1\"></span>ud<span class=\"_ _1\"></span>ed i<span class=\"_ _1\"></span>n the re<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>al contr<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>t, h<span class=\"_ _1\"></span>owever n<span class=\"_ _1\"></span>ot inc<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>d in th<span class=\"_ _1\"></span>e ca<span class=\"_ _1\"></span>lcu<span class=\"_ _1\"></span>latio<span class=\"_ _1\"></span>n of le<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>e lia<span class=\"_ _1\"></span>bil<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>y<span class=\"_ _4\"></span>. Wh<span class=\"_ _1\"></span>en c<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>cul<span class=\"_ _1\"></span>atin<span class=\"_ _1\"></span>g the R<span class=\"_ _1\"></span>igh<span class=\"_ _1\"></span>t<span class=\"_ _4\"></span>-of-us<span class=\"_ _1\"></span>e as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>, a dis<span class=\"_ _1\"></span>cou<span class=\"_ _1\"></span>nt rate of 6<span class=\"_ _1\"></span>,<span class=\"_ _2\"></span>26% is applied. Nek<span class=\"_ _1\"></span>kar fin<span class=\"_ _1\"></span>alized the produc<span class=\"_ _1\"></span>tion of a down-scal<span class=\"_ _1\"></span>ed pilot version of Star<span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>sh at the end of Q3 202<span class=\"_ _1\"></span>1. T<span class=\"_ _4\"></span>otal alloc<span class=\"_ _1\"></span>ated produc<span class=\"_ _1\"></span>tion cost was T<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K 5 550. Th<span class=\"_ _1\"></span>e down-scal<span class=\"_ _1\"></span>ed pilot ser<span class=\"_ _1\"></span>ved as a tes<span class=\"_ _1\"></span>ting unit for new features a<span class=\"_ _1\"></span>nd techno<span class=\"_ _1\"></span>logy and the tes<span class=\"_ _1\"></span>ting was fin<span class=\"_ _1\"></span>alized in June 202<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>. The down-sc<span class=\"_ _1\"></span>aled p<span class=\"_ _1\"></span>ilot was fully de<span class=\"_ _1\"></span>preciated at the end of 202<span class=\"_ _1\"></span>2.Lease expe<span class=\"_ _1\"></span>nses i<span class=\"_ _1\"></span>nclude<span class=\"_ _1\"></span>d in the profit an<span class=\"_ _1\"></span>d loss a<span class=\"_ _1\"></span>mounted to MN<span class=\"_ _1\"></span>OK 2<span class=\"_ _1\"></span>.0 an<span class=\"_ _1\"></span>d MN<span class=\"_ _1\"></span>OK 1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>3 in 202<span class=\"_ _1\"></span>2 and 202<span class=\"_ _1\"></span>1 respectiv<span class=\"_ _4\"></span>ely<span class=\"_ _5\"></span>. The ex<span class=\"_ _4\"></span>pensed leasing<span class=\"_ _4\"></span> amount is<span class=\"_ _4\"></span> rela<span class=\"_ _4\"></span>ted t<span class=\"_ _4\"></span>o short<span class=\"_ _5\"></span>-t<span class=\"_ _4\"></span>erm lease a<span class=\"_ _4\"></span>greements and lo<span class=\"_ _4\"></span>w v<span class=\"_ _4\"></span>alue assets. Not<span class=\"_ _4\"></span>e 7 <span class=\"_ _4\"></span>Intangible asse<span class=\"_ _4\"></span>ts<span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00Customer Patents, Digital Dev<span class=\"_ _4\"></span>elopment <span class=\"_ _ff\"></span><span class=\"ls8 ws1\"> </span>T<span class=\"_ _4\"></span>echnology por<span class=\"_ _1\"></span>tfoliolice<span class=\"_ _1\"></span>nce<span class=\"_ _1\"></span>s etcSolutionscos<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>sasset<span class=\"_ _1\"></span>s<span class=\"_ _103\"> </span>Goodwill<span class=\"_ _d9\"> </span>T<span class=\"_ _4\"></span>otaAs o<span class=\"_ _1\"></span>f 31<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>021Acqu<span class=\"_ _1\"></span>isi<span class=\"_ _1\"></span>tio<span class=\"_ _1\"></span>n cos<span class=\"_ _1\"></span>t  3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _9a\"> </span> 9 616 <span class=\"_ _1f\"> </span> 5<span class=\"_ _1\"></span>34 <span class=\"_ _10d\"> </span> 7 241 <span class=\"_ _129\"> </span> 26 73<span class=\"_ _1\"></span>6 <span class=\"_ _db\"> </span> 3 30<span class=\"_ _1\"></span>0 <span class=\"_ _e1\"> </span> 1<span class=\"_ _1\"></span>6 6<span class=\"_ _1\"></span>43 <span class=\"_ _11e\"> </span> 6<span class=\"_ _1\"></span>4 07Acc. de<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>ciation a<span class=\"_ _1\"></span>nd a<span class=\"_ _1\"></span>mor<span class=\"_ _1\"></span>tizati<span class=\"_ _1\"></span>on<span class=\"_ _d2\"> </span> -<span class=\"_ _1\"></span>4 931 <span class=\"_ _96\"> </span><span class=\"ls27 ws26\"> -<span class=\"_ _1\"></span>412<span class=\"_ _1\"></span> <span class=\"_ _d6\"> </span></span> -1 093 <span class=\"_ _184\"> </span> - <span class=\"_ _b\"> </span> -9<span class=\"_ _1\"></span>08 <span class=\"_ _80\"> </span> - <span class=\"_ _11c\"> </span> -<span class=\"_ _4\"></span>7 34Bo<span class=\"_ _1\"></span>ok va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>1<span class=\"_ _83\"> </span> 4 685 <span class=\"_ _83\"> </span> 123 <span class=\"_ _4c\"> </span> 6 148 <span class=\"_ _2f\"> </span> 2<span class=\"_ _1\"></span>6 73<span class=\"_ _1\"></span>6 <span class=\"_ _3a\"> </span> 2 392 <span class=\"_ _106\"> </span> 1<span class=\"_ _1\"></span>6 643 <span class=\"_ _105\"> </span> 56 722022 Fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>ial ye<span class=\"_ _1\"></span>arBo<span class=\"_ _1\"></span>ok val<span class=\"_ _1\"></span>ue 1<span class=\"_ _1\"></span>.1.<span class=\"_ _13c\"> </span> 4 68<span class=\"_ _1\"></span>5 <span class=\"_ _83\"> </span> 214 <span class=\"_ _18\"> </span> 6 148 <span class=\"_ _1d\"> </span> 26 73<span class=\"_ _1\"></span>6 <span class=\"_ _3e\"> </span> 2 392 <span class=\"_ _e1\"> </span> 1<span class=\"_ _1\"></span>6 6<span class=\"_ _1\"></span>43 <span class=\"_ _105\"> </span> 5<span class=\"_ _1\"></span>6 72Addi<span class=\"_ _1\"></span>tion<span class=\"_ _1\"></span>s<span class=\"_ _185\"> </span> - <span class=\"_ _15d\"> </span> - <span class=\"_ _dd\"> </span> - <span class=\"_ _de\"> </span> 3<span class=\"_ _1\"></span>1 89<span class=\"_ _1\"></span>8 <span class=\"_ _87\"> </span> - <span class=\"_ _80\"> </span> - <span class=\"_ _11c\"> </span> 31 89Public grant<span class=\"_ _186\"> </span> - <span class=\"_ _15d\"> </span> - <span class=\"_ _dd\"> </span> - <span class=\"_ _187\"> </span> -12 546 <span class=\"_ _87\"> </span> - <span class=\"_ _80\"> </span> - <span class=\"_ _11d\"> </span> -<span class=\"_ _4\"></span>12 5<span class=\"_ _1\"></span>4Acqui<span class=\"_ _1\"></span>sitio<span class=\"_ _1\"></span>ns<span class=\"_ _188\"> </span> 625 <span class=\"_ _c3\"> </span> - <span class=\"_ _dd\"> </span> - <span class=\"_ _f4\"> </span> - <span class=\"_ _87\"> </span> - <span class=\"_ _80\"> </span> - <span class=\"_ _4c\"> </span> 62Disposals<span class=\"_ _189\"> </span> - <span class=\"_ _15d\"> </span> - <span class=\"_ _dd\"> </span> - <span class=\"_ _184\"> </span> - <span class=\"_ _87\"> </span> - <span class=\"_ _80\"> </span> - <span class=\"_ _1b\"> </span>Dep<span class=\"_ _1\"></span>reci<span class=\"_ _1\"></span>ation an<span class=\"_ _1\"></span>d am<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>tizatio<span class=\"_ _1\"></span>n<span class=\"_ _d1\"> </span> -3<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span> <span class=\"_ _83\"> </span><span class=\"ls76 ws74\"> -53<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span></span> -9<span class=\"_ _1\"></span>43 <span class=\"_ _c1\"> </span><span class=\"ls87 ws85\"> -3<span class=\"_ _1\"></span>3<span class=\"_ _2\"></span>4 <span class=\"_ _126\"> </span> -33<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span> <span class=\"_ _80\"> </span></span> - <span class=\"_ _11c\"> </span> -2 0<span class=\"_ _4\"></span>2Bo<span class=\"_ _1\"></span>ok va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>2<span class=\"_ _82\"> </span> 4 947 <span class=\"_ _121\"> </span> 1<span class=\"_ _1\"></span>60 <span class=\"_ _d2\"> </span> 5 205 <span class=\"_ _1d\"> </span> 45 753 <span class=\"_ _18a\"> </span> 2 062 <span class=\"_ _106\"> </span> 1<span class=\"_ _1\"></span>6 6<span class=\"_ _1\"></span>43 <span class=\"_ _5e\"> </span> 74 67Usef<span class=\"_ _1\"></span>ul life (years<span class=\"_ _4\"></span>)<span class=\"_ _18b\"> </span><span class=\"ls8 ws1\"> 20 year<span class=\"_ _1\"></span>s <span class=\"_ _8e\"> </span><span class=\"ls75 ws73\"> 5<span class=\"_ _1\"></span>-1<span class=\"_ _2\"></span>0 <span class=\"_ _34\"> </span><span class=\"ls24 ws23\"> 5<span class=\"_ _8\"></span>-7<span class=\"_ _2\"></span> <span class=\"_ _be\"> </span></span> 5<span class=\"_ _1\"></span>-1<span class=\"_ _2\"></span>0 <span class=\"_ _e1\"> </span></span> 1<span class=\"_ _1\"></span>0 year<span class=\"_ _1\"></span>s <span class=\"_ _47\"> </span><span class=\"ls1b ws1a\"> Infin<span class=\"_ _1\"></span>ite </span></span>As o<span class=\"_ _1\"></span>f 31<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>022Acqu<span class=\"_ _1\"></span>isi<span class=\"_ _1\"></span>tio<span class=\"_ _1\"></span>n cos<span class=\"_ _1\"></span>t  3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _18c\"> </span> 10 241 <span class=\"_ _1f\"> </span> 53<span class=\"_ _1\"></span>4 <span class=\"_ _119\"> </span> 7 241 <span class=\"_ _34\"> </span> 4<span class=\"_ _1\"></span>6 0<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>8 <span class=\"_ _db\"> </span> 3 30<span class=\"_ _1\"></span>0 <span class=\"_ _e1\"> </span> 1<span class=\"_ _1\"></span>6 6<span class=\"_ _1\"></span>43 <span class=\"_ _11e\"> </span> 8<span class=\"_ _1\"></span>4 0<span class=\"_ _1\"></span>4Acc. de<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>ciation a<span class=\"_ _1\"></span>nd a<span class=\"_ _1\"></span>mor<span class=\"_ _1\"></span>tizati<span class=\"_ _1\"></span>on<span class=\"_ _4f\"> </span> -5 29<span class=\"_ _1\"></span>4 <span class=\"_ _dd\"> </span> -4<span class=\"_ _1\"></span>65 <span class=\"_ _e6\"> </span> -<span class=\"_ _4\"></span>2 037 <span class=\"_ _c1\"> </span><span class=\"ls87 ws85\"> -3<span class=\"_ _1\"></span>3<span class=\"_ _2\"></span>4<span class=\"_ _1\"></span> <span class=\"_ _db\"> </span></span> -1 23<span class=\"_ _1\"></span>8 <span class=\"_ _80\"> </span> - <span class=\"_ _59\"> </span> -9 36Bo<span class=\"_ _1\"></span>ok va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>2<span class=\"_ _82\"> </span> 4 947 <span class=\"_ _b8\"> </span> 6<span class=\"_ _1\"></span>9 <span class=\"_ _d2\"> </span> 5 205 <span class=\"_ _129\"> </span> 45 753 <span class=\"_ _18a\"> </span> 2 0<span class=\"_ _1\"></span>62 <span class=\"_ _106\"> </span> 1<span class=\"_ _1\"></span>6 64<span class=\"_ _1\"></span>3 <span class=\"_ _5e\"> </span> 7<span class=\"_ _4\"></span>4 67Dev<span class=\"_ _4\"></span>elopment<span class=\"_ _4\"></span> cost<span class=\"_ _4\"></span> (R&amp;D<span class=\"_ _4\"></span>)<span class=\"_ _4\"></span> includes capi<span class=\"_ _4\"></span>talised development cost of M<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K 15  related to the closed fish c<span class=\"_ _1\"></span>age sol<span class=\"_ _1\"></span>ution Star<span class=\"_ _1\"></span>fish<span class=\"_ _1\"></span>, MN<span class=\"_ _1\"></span>OK 14 to projec<span class=\"_ _1\"></span>t Sk<span class=\"_ _1\"></span>yWalk<span class=\"_ _4\"></span>er an<span class=\"_ _1\"></span>d MN<span class=\"_ _1\"></span>OK 8<span class=\"_ _1\"></span>.1 regardin<span class=\"_ _1\"></span>g projec<span class=\"_ _1\"></span>t Inteliwell and Rob<span class=\"_ _1\"></span>otoc driller in intellilift<span class=\"_ _1\"></span>. T<span class=\"_ _5\"></span>ota<span class=\"_ _1\"></span>l public gr<span class=\"_ _1\"></span>ants received on these p<span class=\"_ _1\"></span>rojec<span class=\"_ _1\"></span>ts am<span class=\"_ _1\"></span>ount<span class=\"_ _1\"></span>s to MNO<span class=\"_ _1\"></span>K 12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>5 in 202<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.T<span class=\"_ _5\"></span>e<span class=\"_ _1\"></span>chnolo<span class=\"_ _1\"></span>gy as<span class=\"_ _1\"></span>sets a<span class=\"_ _1\"></span>nd goo<span class=\"_ _1\"></span>dwill relates to the acquisitions of Intellilif<span class=\"_ _1\"></span>t AS in 201<span class=\"_ _1\"></span>9.T<span class=\"_ _5\"></span>ota<span class=\"_ _1\"></span>l R&amp;D expen<span class=\"_ _1\"></span>ses in 2<span class=\"_ _1\"></span>022 was M<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K 3.<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>. Th<span class=\"_ _1\"></span>e amou<span class=\"_ _1\"></span>nt is includ<span class=\"_ _1\"></span>ed in other o<span class=\"_ _1\"></span>perating expe<span class=\"_ _1\"></span>nses in th<span class=\"_ _1\"></span>e conso<span class=\"_ _4\"></span>lidat<span class=\"_ _4\"></span>ed stat<span class=\"_ _4\"></span>ement<span class=\"_ _4\"></span> of c<span class=\"_ _4\"></span>omprehensi<span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span> income.Not<span class=\"_ _4\"></span>e 1<span class=\"_ _4\"></span>4 Other opera<span class=\"_ _4\"></span>ting <span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>xpenses <span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00202<span class=\"_ _1\"></span>2<span class=\"_ _167\"> </span>202<span class=\"_ _1\"></span>1Prem<span class=\"_ _1\"></span>ise<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d of<span class=\"_ _1\"></span>fice exp<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ses <span class=\"_ _10\"> </span> 2 48<span class=\"_ _1\"></span>8 <span class=\"_ _9a\"> </span> 2 10<span class=\"_ _1\"></span>4 IT cos<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _1ea\"> </span> 4 38<span class=\"_ _1\"></span>4 <span class=\"_ _53\"> </span> 3 8<span class=\"_ _1\"></span>11 Mar<span class=\"_ _1\"></span>keting an<span class=\"_ _1\"></span>d travel expe<span class=\"_ _1\"></span>nse<span class=\"_ _1\"></span>s<span class=\"_ _1e6\"> </span> 8 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>9 <span class=\"_ _b2\"> </span> 4 8<span class=\"_ _1\"></span>66 Consul<span class=\"_ _4\"></span>tancy and ext<span class=\"_ _4\"></span>ernal services<span class=\"_ _1eb\"> </span> 11 6<span class=\"_ _1\"></span>40 <span class=\"_ _1bd\"> </span> 9 6<span class=\"_ _1\"></span>35 Other e<span class=\"_ _4\"></span>xpenses<span class=\"_ _1ec\"> </span> 5 95<span class=\"_ _1\"></span>1 <span class=\"_ _1b7\"> </span> 5 1<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>8 T<span class=\"_ _5\"></span>otal other<span class=\"_ _4\"></span> operati<span class=\"_ _4\"></span>ng ex<span class=\"_ _4\"></span>penses<span class=\"_ _b7\"> </span> 32 781 <span class=\"_ _1a2\"> </span> 2<span class=\"_ _1\"></span>5 61<span class=\"_ _1\"></span>4 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-83-7": {
   "value": "Not<span class=\"_ _4\"></span>e 6 <span class=\"_ _4\"></span>Fix<span class=\"_ _5\"></span>ed assets<span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00Starfish R<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>g<span class=\"_ _2\"></span>h<span class=\"_ _1\"></span>t-<span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>f-<span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> Furniture, office- downs<span class=\"_ _4\"></span>caled assetequipment, et<span class=\"_ _4\"></span>c. pilot v<span class=\"_ _4\"></span>ersion<span class=\"_ _113\"> </span><span class=\"ls53 ws55\">T<span class=\"_ _4\"></span>otal</span>As o<span class=\"_ _1\"></span>f 31<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>021Acqu<span class=\"_ _1\"></span>isi<span class=\"_ _1\"></span>tio<span class=\"_ _1\"></span>n cos<span class=\"_ _1\"></span>t 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _f9\"> </span> 8 4<span class=\"_ _4\"></span>29 <span class=\"_ _20\"> </span> 3<span class=\"_ _1\"></span>6 035 <span class=\"_ _83\"> </span> 5 50<span class=\"_ _1\"></span>0 <span class=\"_ _10d\"> </span> 49 9<span class=\"_ _1\"></span>65 Accumu<span class=\"_ _1\"></span>lated de<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>ciation a<span class=\"_ _1\"></span>nd im<span class=\"_ _1\"></span>pai<span class=\"_ _1\"></span>rme<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>s as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12.<span class=\"_ _121\"> </span> -<span class=\"_ _4\"></span>2 626 <span class=\"_ _179\"> </span> -<span class=\"_ _4\"></span>26 40<span class=\"_ _1\"></span>8 <span class=\"_ _17a\"> </span>-<span class=\"_ _1\"></span>68<span class=\"_ _1\"></span>8 <span class=\"_ _3b\"> </span> -<span class=\"_ _4\"></span>29 72<span class=\"_ _1\"></span>1 Bo<span class=\"_ _1\"></span>ok va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>1<span class=\"_ _17b\"> </span> 5 80<span class=\"_ _1\"></span>4 <span class=\"_ _ed\"> </span> 9 627 <span class=\"_ _8c\"> </span> 4 8<span class=\"_ _1\"></span>12 <span class=\"_ _10d\"> </span> 20 24<span class=\"_ _1\"></span>3 2022 Fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>ial ye<span class=\"_ _1\"></span>arBo<span class=\"_ _1\"></span>ok val<span class=\"_ _1\"></span>ue as of 1<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>.<span class=\"_ _17c\"> </span> 5 80<span class=\"_ _1\"></span>4 <span class=\"_ _2d\"> </span> 9 627 <span class=\"_ _94\"> </span> 4 812 <span class=\"_ _dc\"> </span> 20 243 Addi<span class=\"_ _1\"></span>tion<span class=\"_ _1\"></span>s <span class=\"_ _17d\"> </span> <span class=\"_ _174\"> </span>-   <span class=\"_ _94\"> </span><span class=\"ws1\"> 2 427 <span class=\"_ _109\"> </span></span> <span class=\"_ _174\"> </span>-   <span class=\"_ _2f\"> </span> 2 427 Disposals <span class=\"_ _17e\"> </span> <span class=\"_ _174\"> </span>-   Depreci<span class=\"_ _4\"></span>atio<span class=\"_ _4\"></span>n, amortiza<span class=\"_ _4\"></span>tion<span class=\"_ _4\"></span> and impairmen<span class=\"_ _4\"></span>ts<span class=\"_ _14b\"> </span> -1 394 <span class=\"_ _82\"> </span> -<span class=\"_ _4\"></span>2 245 <span class=\"_ _a5\"> </span> -4 8<span class=\"_ _1\"></span>12 <span class=\"_ _3a\"> </span> -8 45<span class=\"_ _1\"></span>1 Bo<span class=\"_ _1\"></span>ok va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>2<span class=\"_ _17f\"> </span> 4 40<span class=\"_ _1\"></span>9 <span class=\"_ _4a\"> </span> 9 80<span class=\"_ _1\"></span>8 <span class=\"_ _109\"> </span><span class=\"ws86\"> <span class=\"_ _14\"> </span>-   <span class=\"_ _10c\"> </span></span> 14 2<span class=\"_ _1\"></span>19 As o<span class=\"_ _1\"></span>f 31<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>022Acqu<span class=\"_ _1\"></span>isi<span class=\"_ _1\"></span>tio<span class=\"_ _1\"></span>n cos<span class=\"_ _1\"></span>t 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _f9\"> </span> 8 4<span class=\"_ _4\"></span>29 <span class=\"_ _20\"> </span> 38 4<span class=\"_ _1\"></span>63 <span class=\"_ _83\"> </span> 5 5<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0 <span class=\"_ _e5\"> </span> 52 39<span class=\"_ _1\"></span>2 Accumu<span class=\"_ _1\"></span>lated de<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>ciation a<span class=\"_ _1\"></span>nd im<span class=\"_ _1\"></span>pai<span class=\"_ _1\"></span>rme<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>s as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12.<span class=\"_ _ce\"> </span> -<span class=\"_ _1\"></span>4 020 <span class=\"_ _d1\"> </span> -28 652 <span class=\"_ _96\"> </span> -5 50<span class=\"_ _1\"></span>0 <span class=\"_ _11\"> </span> -38 17<span class=\"_ _1\"></span>1 Bo<span class=\"_ _1\"></span>ok va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>2<span class=\"_ _17f\"> </span> 4 40<span class=\"_ _1\"></span>9 <span class=\"_ _2b\"> </span> 9 8<span class=\"_ _1\"></span>09 <span class=\"_ _109\"> </span><span class=\"ws86\"> <span class=\"_ _174\"> </span>-   <span class=\"_ _35\"> </span></span> 1<span class=\"_ _1\"></span>4 21<span class=\"_ _1\"></span>9 1)Un<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>scou<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>d lea<span class=\"_ _1\"></span>se l<span class=\"_ _1\"></span>iab<span class=\"_ _1\"></span>ili<span class=\"_ _1\"></span>tie<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d ma<span class=\"_ _1\"></span>turi<span class=\"_ _1\"></span>ty o<span class=\"_ _1\"></span>f ca<span class=\"_ _1\"></span>sh o<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>flows Lease<span class=\"_ _4\"></span> paymen<span class=\"_ _4\"></span>ts 2023<span class=\"_ _180\"> </span> 1 597 Lease<span class=\"_ _4\"></span> paymen<span class=\"_ _4\"></span>ts 202<span class=\"_ _4\"></span>4-<span class=\"_ _4\"></span>20<span class=\"_ _4\"></span>25<span class=\"_ _181\"> </span><span class=\"ls8 ws1\"> 3 06<span class=\"_ _1\"></span>1 </span>Leas<span class=\"_ _1\"></span>e payme<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>s 202<span class=\"_ _1\"></span>5 &gt;<span class=\"_ _182\"> </span> <span class=\"_ _174\"> </span>-   T<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>tal und<span class=\"_ _1\"></span>iscounted lease liabilities at 31.12.<span class=\"_ _1\"></span>2022<span class=\"_ _183\"> </span><span class=\"ls8 ws1\"> 4 658 </span>1)  <span class=\"_ _45\"></span>Th<span class=\"_ _1\"></span>e lea<span class=\"_ _1\"></span>se l<span class=\"_ _1\"></span>iab<span class=\"_ _1\"></span>ilit<span class=\"_ _1\"></span>y do<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s not i<span class=\"_ _1\"></span>ncl<span class=\"_ _1\"></span>ud<span class=\"_ _1\"></span>ed th<span class=\"_ _1\"></span>e 5 yr o<span class=\"_ _1\"></span>ptio<span class=\"_ _1\"></span>n pe<span class=\"_ _1\"></span>rio<span class=\"_ _1\"></span>d for th<span class=\"_ _1\"></span>e of<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ice<span class=\"_ _1\"></span>s in Sync<span class=\"_ _1\"></span>rolif<span class=\"_ _2\"></span>t. Yearly K<span class=\"_ _1\"></span>PI a<span class=\"_ _1\"></span>dj<span class=\"_ _1\"></span>us<span class=\"_ _1\"></span>tme<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>s are i<span class=\"_ _1\"></span>ncl<span class=\"_ _1\"></span>ud<span class=\"_ _1\"></span>ed i<span class=\"_ _1\"></span>n the re<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>al contr<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>t, h<span class=\"_ _1\"></span>owever n<span class=\"_ _1\"></span>ot inc<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>d in th<span class=\"_ _1\"></span>e ca<span class=\"_ _1\"></span>lcu<span class=\"_ _1\"></span>latio<span class=\"_ _1\"></span>n of le<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>e lia<span class=\"_ _1\"></span>bil<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>y<span class=\"_ _4\"></span>. Wh<span class=\"_ _1\"></span>en c<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>cul<span class=\"_ _1\"></span>atin<span class=\"_ _1\"></span>g the R<span class=\"_ _1\"></span>igh<span class=\"_ _1\"></span>t<span class=\"_ _4\"></span>-of-us<span class=\"_ _1\"></span>e as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>, a dis<span class=\"_ _1\"></span>cou<span class=\"_ _1\"></span>nt rate of 6<span class=\"_ _1\"></span>,<span class=\"_ _2\"></span>26% is applied. Nek<span class=\"_ _1\"></span>kar fin<span class=\"_ _1\"></span>alized the produc<span class=\"_ _1\"></span>tion of a down-scal<span class=\"_ _1\"></span>ed pilot version of Star<span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>sh at the end of Q3 202<span class=\"_ _1\"></span>1. T<span class=\"_ _4\"></span>otal alloc<span class=\"_ _1\"></span>ated produc<span class=\"_ _1\"></span>tion cost was T<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K 5 550. Th<span class=\"_ _1\"></span>e down-scal<span class=\"_ _1\"></span>ed pilot ser<span class=\"_ _1\"></span>ved as a tes<span class=\"_ _1\"></span>ting unit for new features a<span class=\"_ _1\"></span>nd techno<span class=\"_ _1\"></span>logy and the tes<span class=\"_ _1\"></span>ting was fin<span class=\"_ _1\"></span>alized in June 202<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>. The down-sc<span class=\"_ _1\"></span>aled p<span class=\"_ _1\"></span>ilot was fully de<span class=\"_ _1\"></span>preciated at the end of 202<span class=\"_ _1\"></span>2.Lease expe<span class=\"_ _1\"></span>nses i<span class=\"_ _1\"></span>nclude<span class=\"_ _1\"></span>d in the profit an<span class=\"_ _1\"></span>d loss a<span class=\"_ _1\"></span>mounted to MN<span class=\"_ _1\"></span>OK 2<span class=\"_ _1\"></span>.0 an<span class=\"_ _1\"></span>d MN<span class=\"_ _1\"></span>OK 1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>3 in 202<span class=\"_ _1\"></span>2 and 202<span class=\"_ _1\"></span>1 respectiv<span class=\"_ _4\"></span>ely<span class=\"_ _5\"></span>. The ex<span class=\"_ _4\"></span>pensed leasing<span class=\"_ _4\"></span> amount is<span class=\"_ _4\"></span> rela<span class=\"_ _4\"></span>ted t<span class=\"_ _4\"></span>o short<span class=\"_ _5\"></span>-t<span class=\"_ _4\"></span>erm lease a<span class=\"_ _4\"></span>greements and lo<span class=\"_ _4\"></span>w v<span class=\"_ _4\"></span>alue assets. Not<span class=\"_ _4\"></span>e 7 <span class=\"_ _4\"></span>Intangible asse<span class=\"_ _4\"></span>ts<span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00Customer Patents, Digital Dev<span class=\"_ _4\"></span>elopment <span class=\"_ _ff\"></span><span class=\"ls8 ws1\"> </span>T<span class=\"_ _4\"></span>echnology por<span class=\"_ _1\"></span>tfoliolice<span class=\"_ _1\"></span>nce<span class=\"_ _1\"></span>s etcSolutionscos<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>sasset<span class=\"_ _1\"></span>s<span class=\"_ _103\"> </span>Goodwill<span class=\"_ _d9\"> </span>T<span class=\"_ _4\"></span>otaAs o<span class=\"_ _1\"></span>f 31<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>021Acqu<span class=\"_ _1\"></span>isi<span class=\"_ _1\"></span>tio<span class=\"_ _1\"></span>n cos<span class=\"_ _1\"></span>t  3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _9a\"> </span> 9 616 <span class=\"_ _1f\"> </span> 5<span class=\"_ _1\"></span>34 <span class=\"_ _10d\"> </span> 7 241 <span class=\"_ _129\"> </span> 26 73<span class=\"_ _1\"></span>6 <span class=\"_ _db\"> </span> 3 30<span class=\"_ _1\"></span>0 <span class=\"_ _e1\"> </span> 1<span class=\"_ _1\"></span>6 6<span class=\"_ _1\"></span>43 <span class=\"_ _11e\"> </span> 6<span class=\"_ _1\"></span>4 07Acc. de<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>ciation a<span class=\"_ _1\"></span>nd a<span class=\"_ _1\"></span>mor<span class=\"_ _1\"></span>tizati<span class=\"_ _1\"></span>on<span class=\"_ _d2\"> </span> -<span class=\"_ _1\"></span>4 931 <span class=\"_ _96\"> </span><span class=\"ls27 ws26\"> -<span class=\"_ _1\"></span>412<span class=\"_ _1\"></span> <span class=\"_ _d6\"> </span></span> -1 093 <span class=\"_ _184\"> </span> - <span class=\"_ _b\"> </span> -9<span class=\"_ _1\"></span>08 <span class=\"_ _80\"> </span> - <span class=\"_ _11c\"> </span> -<span class=\"_ _4\"></span>7 34Bo<span class=\"_ _1\"></span>ok va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>1<span class=\"_ _83\"> </span> 4 685 <span class=\"_ _83\"> </span> 123 <span class=\"_ _4c\"> </span> 6 148 <span class=\"_ _2f\"> </span> 2<span class=\"_ _1\"></span>6 73<span class=\"_ _1\"></span>6 <span class=\"_ _3a\"> </span> 2 392 <span class=\"_ _106\"> </span> 1<span class=\"_ _1\"></span>6 643 <span class=\"_ _105\"> </span> 56 722022 Fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>ial ye<span class=\"_ _1\"></span>arBo<span class=\"_ _1\"></span>ok val<span class=\"_ _1\"></span>ue 1<span class=\"_ _1\"></span>.1.<span class=\"_ _13c\"> </span> 4 68<span class=\"_ _1\"></span>5 <span class=\"_ _83\"> </span> 214 <span class=\"_ _18\"> </span> 6 148 <span class=\"_ _1d\"> </span> 26 73<span class=\"_ _1\"></span>6 <span class=\"_ _3e\"> </span> 2 392 <span class=\"_ _e1\"> </span> 1<span class=\"_ _1\"></span>6 6<span class=\"_ _1\"></span>43 <span class=\"_ _105\"> </span> 5<span class=\"_ _1\"></span>6 72Addi<span class=\"_ _1\"></span>tion<span class=\"_ _1\"></span>s<span class=\"_ _185\"> </span> - <span class=\"_ _15d\"> </span> - <span class=\"_ _dd\"> </span> - <span class=\"_ _de\"> </span> 3<span class=\"_ _1\"></span>1 89<span class=\"_ _1\"></span>8 <span class=\"_ _87\"> </span> - <span class=\"_ _80\"> </span> - <span class=\"_ _11c\"> </span> 31 89Public grant<span class=\"_ _186\"> </span> - <span class=\"_ _15d\"> </span> - <span class=\"_ _dd\"> </span> - <span class=\"_ _187\"> </span> -12 546 <span class=\"_ _87\"> </span> - <span class=\"_ _80\"> </span> - <span class=\"_ _11d\"> </span> -<span class=\"_ _4\"></span>12 5<span class=\"_ _1\"></span>4Acqui<span class=\"_ _1\"></span>sitio<span class=\"_ _1\"></span>ns<span class=\"_ _188\"> </span> 625 <span class=\"_ _c3\"> </span> - <span class=\"_ _dd\"> </span> - <span class=\"_ _f4\"> </span> - <span class=\"_ _87\"> </span> - <span class=\"_ _80\"> </span> - <span class=\"_ _4c\"> </span> 62Disposals<span class=\"_ _189\"> </span> - <span class=\"_ _15d\"> </span> - <span class=\"_ _dd\"> </span> - <span class=\"_ _184\"> </span> - <span class=\"_ _87\"> </span> - <span class=\"_ _80\"> </span> - <span class=\"_ _1b\"> </span>Dep<span class=\"_ _1\"></span>reci<span class=\"_ _1\"></span>ation an<span class=\"_ _1\"></span>d am<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>tizatio<span class=\"_ _1\"></span>n<span class=\"_ _d1\"> </span> -3<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span> <span class=\"_ _83\"> </span><span class=\"ls76 ws74\"> -53<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span></span> -9<span class=\"_ _1\"></span>43 <span class=\"_ _c1\"> </span><span class=\"ls87 ws85\"> -3<span class=\"_ _1\"></span>3<span class=\"_ _2\"></span>4 <span class=\"_ _126\"> </span> -33<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span> <span class=\"_ _80\"> </span></span> - <span class=\"_ _11c\"> </span> -2 0<span class=\"_ _4\"></span>2Bo<span class=\"_ _1\"></span>ok va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>2<span class=\"_ _82\"> </span> 4 947 <span class=\"_ _121\"> </span> 1<span class=\"_ _1\"></span>60 <span class=\"_ _d2\"> </span> 5 205 <span class=\"_ _1d\"> </span> 45 753 <span class=\"_ _18a\"> </span> 2 062 <span class=\"_ _106\"> </span> 1<span class=\"_ _1\"></span>6 6<span class=\"_ _1\"></span>43 <span class=\"_ _5e\"> </span> 74 67Usef<span class=\"_ _1\"></span>ul life (years<span class=\"_ _4\"></span>)<span class=\"_ _18b\"> </span><span class=\"ls8 ws1\"> 20 year<span class=\"_ _1\"></span>s <span class=\"_ _8e\"> </span><span class=\"ls75 ws73\"> 5<span class=\"_ _1\"></span>-1<span class=\"_ _2\"></span>0 <span class=\"_ _34\"> </span><span class=\"ls24 ws23\"> 5<span class=\"_ _8\"></span>-7<span class=\"_ _2\"></span> <span class=\"_ _be\"> </span></span> 5<span class=\"_ _1\"></span>-1<span class=\"_ _2\"></span>0 <span class=\"_ _e1\"> </span></span> 1<span class=\"_ _1\"></span>0 year<span class=\"_ _1\"></span>s <span class=\"_ _47\"> </span><span class=\"ls1b ws1a\"> Infin<span class=\"_ _1\"></span>ite </span></span>As o<span class=\"_ _1\"></span>f 31<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>022Acqu<span class=\"_ _1\"></span>isi<span class=\"_ _1\"></span>tio<span class=\"_ _1\"></span>n cos<span class=\"_ _1\"></span>t  3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _18c\"> </span> 10 241 <span class=\"_ _1f\"> </span> 53<span class=\"_ _1\"></span>4 <span class=\"_ _119\"> </span> 7 241 <span class=\"_ _34\"> </span> 4<span class=\"_ _1\"></span>6 0<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>8 <span class=\"_ _db\"> </span> 3 30<span class=\"_ _1\"></span>0 <span class=\"_ _e1\"> </span> 1<span class=\"_ _1\"></span>6 6<span class=\"_ _1\"></span>43 <span class=\"_ _11e\"> </span> 8<span class=\"_ _1\"></span>4 0<span class=\"_ _1\"></span>4Acc. de<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>ciation a<span class=\"_ _1\"></span>nd a<span class=\"_ _1\"></span>mor<span class=\"_ _1\"></span>tizati<span class=\"_ _1\"></span>on<span class=\"_ _4f\"> </span> -5 29<span class=\"_ _1\"></span>4 <span class=\"_ _dd\"> </span> -4<span class=\"_ _1\"></span>65 <span class=\"_ _e6\"> </span> -<span class=\"_ _4\"></span>2 037 <span class=\"_ _c1\"> </span><span class=\"ls87 ws85\"> -3<span class=\"_ _1\"></span>3<span class=\"_ _2\"></span>4<span class=\"_ _1\"></span> <span class=\"_ _db\"> </span></span> -1 23<span class=\"_ _1\"></span>8 <span class=\"_ _80\"> </span> - <span class=\"_ _59\"> </span> -9 36Bo<span class=\"_ _1\"></span>ok va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>2<span class=\"_ _82\"> </span> 4 947 <span class=\"_ _b8\"> </span> 6<span class=\"_ _1\"></span>9 <span class=\"_ _d2\"> </span> 5 205 <span class=\"_ _129\"> </span> 45 753 <span class=\"_ _18a\"> </span> 2 0<span class=\"_ _1\"></span>62 <span class=\"_ _106\"> </span> 1<span class=\"_ _1\"></span>6 64<span class=\"_ _1\"></span>3 <span class=\"_ _5e\"> </span> 7<span class=\"_ _4\"></span>4 67Dev<span class=\"_ _4\"></span>elopment<span class=\"_ _4\"></span> cost<span class=\"_ _4\"></span> (R&amp;D<span class=\"_ _4\"></span>)<span class=\"_ _4\"></span> includes capi<span class=\"_ _4\"></span>talised development cost of M<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K 15  related to the closed fish c<span class=\"_ _1\"></span>age sol<span class=\"_ _1\"></span>ution Star<span class=\"_ _1\"></span>fish<span class=\"_ _1\"></span>, MN<span class=\"_ _1\"></span>OK 14 to projec<span class=\"_ _1\"></span>t Sk<span class=\"_ _1\"></span>yWalk<span class=\"_ _4\"></span>er an<span class=\"_ _1\"></span>d MN<span class=\"_ _1\"></span>OK 8<span class=\"_ _1\"></span>.1 regardin<span class=\"_ _1\"></span>g projec<span class=\"_ _1\"></span>t Inteliwell and Rob<span class=\"_ _1\"></span>otoc driller in intellilift<span class=\"_ _1\"></span>. T<span class=\"_ _5\"></span>ota<span class=\"_ _1\"></span>l public gr<span class=\"_ _1\"></span>ants received on these p<span class=\"_ _1\"></span>rojec<span class=\"_ _1\"></span>ts am<span class=\"_ _1\"></span>ount<span class=\"_ _1\"></span>s to MNO<span class=\"_ _1\"></span>K 12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>5 in 202<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.T<span class=\"_ _5\"></span>e<span class=\"_ _1\"></span>chnolo<span class=\"_ _1\"></span>gy as<span class=\"_ _1\"></span>sets a<span class=\"_ _1\"></span>nd goo<span class=\"_ _1\"></span>dwill relates to the acquisitions of Intellilif<span class=\"_ _1\"></span>t AS in 201<span class=\"_ _1\"></span>9.T<span class=\"_ _5\"></span>ota<span class=\"_ _1\"></span>l R&amp;D expen<span class=\"_ _1\"></span>ses in 2<span class=\"_ _1\"></span>022 was M<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K 3.<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>. Th<span class=\"_ _1\"></span>e amou<span class=\"_ _1\"></span>nt is includ<span class=\"_ _1\"></span>ed in other o<span class=\"_ _1\"></span>perating expe<span class=\"_ _1\"></span>nses in th<span class=\"_ _1\"></span>e conso<span class=\"_ _4\"></span>lidat<span class=\"_ _4\"></span>ed stat<span class=\"_ _4\"></span>ement<span class=\"_ _4\"></span> of c<span class=\"_ _4\"></span>omprehensi<span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span> income.Not<span class=\"_ _4\"></span>e 1<span class=\"_ _4\"></span>4 Other opera<span class=\"_ _4\"></span>ting <span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>xpenses <span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00202<span class=\"_ _1\"></span>2<span class=\"_ _167\"> </span>202<span class=\"_ _1\"></span>1Prem<span class=\"_ _1\"></span>ise<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d of<span class=\"_ _1\"></span>fice exp<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ses <span class=\"_ _10\"> </span> 2 48<span class=\"_ _1\"></span>8 <span class=\"_ _9a\"> </span> 2 10<span class=\"_ _1\"></span>4 IT cos<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _1ea\"> </span> 4 38<span class=\"_ _1\"></span>4 <span class=\"_ _53\"> </span> 3 8<span class=\"_ _1\"></span>11 Mar<span class=\"_ _1\"></span>keting an<span class=\"_ _1\"></span>d travel expe<span class=\"_ _1\"></span>nse<span class=\"_ _1\"></span>s<span class=\"_ _1e6\"> </span> 8 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>9 <span class=\"_ _b2\"> </span> 4 8<span class=\"_ _1\"></span>66 Consul<span class=\"_ _4\"></span>tancy and ext<span class=\"_ _4\"></span>ernal services<span class=\"_ _1eb\"> </span> 11 6<span class=\"_ _1\"></span>40 <span class=\"_ _1bd\"> </span> 9 6<span class=\"_ _1\"></span>35 Other e<span class=\"_ _4\"></span>xpenses<span class=\"_ _1ec\"> </span> 5 95<span class=\"_ _1\"></span>1 <span class=\"_ _1b7\"> </span> 5 1<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>8 T<span class=\"_ _5\"></span>otal other<span class=\"_ _4\"></span> operati<span class=\"_ _4\"></span>ng ex<span class=\"_ _4\"></span>penses<span class=\"_ _b7\"> </span> 32 781 <span class=\"_ _1a2\"> </span> 2<span class=\"_ _1\"></span>5 61<span class=\"_ _1\"></span>4 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-84-6": {
   "value": "Not<span class=\"_ _4\"></span>e 7 <span class=\"_ _4\"></span>Intangible asse<span class=\"_ _4\"></span>ts<span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00Customer Patents, Digital Dev<span class=\"_ _4\"></span>elopment <span class=\"_ _ff\"></span><span class=\"ls8 ws1\"> </span>T<span class=\"_ _4\"></span>echnology por<span class=\"_ _1\"></span>tfoliolice<span class=\"_ _1\"></span>nce<span class=\"_ _1\"></span>s etcSolutionscos<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>sasset<span class=\"_ _1\"></span>s<span class=\"_ _103\"> </span>Goodwill<span class=\"_ _d9\"> </span>T<span class=\"_ _4\"></span>otaAs o<span class=\"_ _1\"></span>f 31<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>021Acqu<span class=\"_ _1\"></span>isi<span class=\"_ _1\"></span>tio<span class=\"_ _1\"></span>n cos<span class=\"_ _1\"></span>t  3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _9a\"> </span> 9 616 <span class=\"_ _1f\"> </span> 5<span class=\"_ _1\"></span>34 <span class=\"_ _10d\"> </span> 7 241 <span class=\"_ _129\"> </span> 26 73<span class=\"_ _1\"></span>6 <span class=\"_ _db\"> </span> 3 30<span class=\"_ _1\"></span>0 <span class=\"_ _e1\"> </span> 1<span class=\"_ _1\"></span>6 6<span class=\"_ _1\"></span>43 <span class=\"_ _11e\"> </span> 6<span class=\"_ _1\"></span>4 07Acc. de<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>ciation a<span class=\"_ _1\"></span>nd a<span class=\"_ _1\"></span>mor<span class=\"_ _1\"></span>tizati<span class=\"_ _1\"></span>on<span class=\"_ _d2\"> </span> -<span class=\"_ _1\"></span>4 931 <span class=\"_ _96\"> </span><span class=\"ls27 ws26\"> -<span class=\"_ _1\"></span>412<span class=\"_ _1\"></span> <span class=\"_ _d6\"> </span></span> -1 093 <span class=\"_ _184\"> </span> - <span class=\"_ _b\"> </span> -9<span class=\"_ _1\"></span>08 <span class=\"_ _80\"> </span> - <span class=\"_ _11c\"> </span> -<span class=\"_ _4\"></span>7 34Bo<span class=\"_ _1\"></span>ok va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>1<span class=\"_ _83\"> </span> 4 685 <span class=\"_ _83\"> </span> 123 <span class=\"_ _4c\"> </span> 6 148 <span class=\"_ _2f\"> </span> 2<span class=\"_ _1\"></span>6 73<span class=\"_ _1\"></span>6 <span class=\"_ _3a\"> </span> 2 392 <span class=\"_ _106\"> </span> 1<span class=\"_ _1\"></span>6 643 <span class=\"_ _105\"> </span> 56 722022 Fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>ial ye<span class=\"_ _1\"></span>arBo<span class=\"_ _1\"></span>ok val<span class=\"_ _1\"></span>ue 1<span class=\"_ _1\"></span>.1.<span class=\"_ _13c\"> </span> 4 68<span class=\"_ _1\"></span>5 <span class=\"_ _83\"> </span> 214 <span class=\"_ _18\"> </span> 6 148 <span class=\"_ _1d\"> </span> 26 73<span class=\"_ _1\"></span>6 <span class=\"_ _3e\"> </span> 2 392 <span class=\"_ _e1\"> </span> 1<span class=\"_ _1\"></span>6 6<span class=\"_ _1\"></span>43 <span class=\"_ _105\"> </span> 5<span class=\"_ _1\"></span>6 72Addi<span class=\"_ _1\"></span>tion<span class=\"_ _1\"></span>s<span class=\"_ _185\"> </span> - <span class=\"_ _15d\"> </span> - <span class=\"_ _dd\"> </span> - <span class=\"_ _de\"> </span> 3<span class=\"_ _1\"></span>1 89<span class=\"_ _1\"></span>8 <span class=\"_ _87\"> </span> - <span class=\"_ _80\"> </span> - <span class=\"_ _11c\"> </span> 31 89Public grant<span class=\"_ _186\"> </span> - <span class=\"_ _15d\"> </span> - <span class=\"_ _dd\"> </span> - <span class=\"_ _187\"> </span> -12 546 <span class=\"_ _87\"> </span> - <span class=\"_ _80\"> </span> - <span class=\"_ _11d\"> </span> -<span class=\"_ _4\"></span>12 5<span class=\"_ _1\"></span>4Acqui<span class=\"_ _1\"></span>sitio<span class=\"_ _1\"></span>ns<span class=\"_ _188\"> </span> 625 <span class=\"_ _c3\"> </span> - <span class=\"_ _dd\"> </span> - <span class=\"_ _f4\"> </span> - <span class=\"_ _87\"> </span> - <span class=\"_ _80\"> </span> - <span class=\"_ _4c\"> </span> 62Disposals<span class=\"_ _189\"> </span> - <span class=\"_ _15d\"> </span> - <span class=\"_ _dd\"> </span> - <span class=\"_ _184\"> </span> - <span class=\"_ _87\"> </span> - <span class=\"_ _80\"> </span> - <span class=\"_ _1b\"> </span>Dep<span class=\"_ _1\"></span>reci<span class=\"_ _1\"></span>ation an<span class=\"_ _1\"></span>d am<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>tizatio<span class=\"_ _1\"></span>n<span class=\"_ _d1\"> </span> -3<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span> <span class=\"_ _83\"> </span><span class=\"ls76 ws74\"> -53<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span></span> -9<span class=\"_ _1\"></span>43 <span class=\"_ _c1\"> </span><span class=\"ls87 ws85\"> -3<span class=\"_ _1\"></span>3<span class=\"_ _2\"></span>4 <span class=\"_ _126\"> </span> -33<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span> <span class=\"_ _80\"> </span></span> - <span class=\"_ _11c\"> </span> -2 0<span class=\"_ _4\"></span>2Bo<span class=\"_ _1\"></span>ok va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>2<span class=\"_ _82\"> </span> 4 947 <span class=\"_ _121\"> </span> 1<span class=\"_ _1\"></span>60 <span class=\"_ _d2\"> </span> 5 205 <span class=\"_ _1d\"> </span> 45 753 <span class=\"_ _18a\"> </span> 2 062 <span class=\"_ _106\"> </span> 1<span class=\"_ _1\"></span>6 6<span class=\"_ _1\"></span>43 <span class=\"_ _5e\"> </span> 74 67Usef<span class=\"_ _1\"></span>ul life (years<span class=\"_ _4\"></span>)<span class=\"_ _18b\"> </span><span class=\"ls8 ws1\"> 20 year<span class=\"_ _1\"></span>s <span class=\"_ _8e\"> </span><span class=\"ls75 ws73\"> 5<span class=\"_ _1\"></span>-1<span class=\"_ _2\"></span>0 <span class=\"_ _34\"> </span><span class=\"ls24 ws23\"> 5<span class=\"_ _8\"></span>-7<span class=\"_ _2\"></span> <span class=\"_ _be\"> </span></span> 5<span class=\"_ _1\"></span>-1<span class=\"_ _2\"></span>0 <span class=\"_ _e1\"> </span></span> 1<span class=\"_ _1\"></span>0 year<span class=\"_ _1\"></span>s <span class=\"_ _47\"> </span><span class=\"ls1b ws1a\"> Infin<span class=\"_ _1\"></span>ite </span></span>As o<span class=\"_ _1\"></span>f 31<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>022Acqu<span class=\"_ _1\"></span>isi<span class=\"_ _1\"></span>tio<span class=\"_ _1\"></span>n cos<span class=\"_ _1\"></span>t  3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _18c\"> </span> 10 241 <span class=\"_ _1f\"> </span> 53<span class=\"_ _1\"></span>4 <span class=\"_ _119\"> </span> 7 241 <span class=\"_ _34\"> </span> 4<span class=\"_ _1\"></span>6 0<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>8 <span class=\"_ _db\"> </span> 3 30<span class=\"_ _1\"></span>0 <span class=\"_ _e1\"> </span> 1<span class=\"_ _1\"></span>6 6<span class=\"_ _1\"></span>43 <span class=\"_ _11e\"> </span> 8<span class=\"_ _1\"></span>4 0<span class=\"_ _1\"></span>4Acc. de<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>ciation a<span class=\"_ _1\"></span>nd a<span class=\"_ _1\"></span>mor<span class=\"_ _1\"></span>tizati<span class=\"_ _1\"></span>on<span class=\"_ _4f\"> </span> -5 29<span class=\"_ _1\"></span>4 <span class=\"_ _dd\"> </span> -4<span class=\"_ _1\"></span>65 <span class=\"_ _e6\"> </span> -<span class=\"_ _4\"></span>2 037 <span class=\"_ _c1\"> </span><span class=\"ls87 ws85\"> -3<span class=\"_ _1\"></span>3<span class=\"_ _2\"></span>4<span class=\"_ _1\"></span> <span class=\"_ _db\"> </span></span> -1 23<span class=\"_ _1\"></span>8 <span class=\"_ _80\"> </span> - <span class=\"_ _59\"> </span> -9 36Bo<span class=\"_ _1\"></span>ok va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>2<span class=\"_ _82\"> </span> 4 947 <span class=\"_ _b8\"> </span> 6<span class=\"_ _1\"></span>9 <span class=\"_ _d2\"> </span> 5 205 <span class=\"_ _129\"> </span> 45 753 <span class=\"_ _18a\"> </span> 2 0<span class=\"_ _1\"></span>62 <span class=\"_ _106\"> </span> 1<span class=\"_ _1\"></span>6 64<span class=\"_ _1\"></span>3 <span class=\"_ _5e\"> </span> 7<span class=\"_ _4\"></span>4 67Dev<span class=\"_ _4\"></span>elopment<span class=\"_ _4\"></span> cost<span class=\"_ _4\"></span> (R&amp;D<span class=\"_ _4\"></span>)<span class=\"_ _4\"></span> includes capi<span class=\"_ _4\"></span>talised development cost of M<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K 15  related to the closed fish c<span class=\"_ _1\"></span>age sol<span class=\"_ _1\"></span>ution Star<span class=\"_ _1\"></span>fish<span class=\"_ _1\"></span>, MN<span class=\"_ _1\"></span>OK 14 to projec<span class=\"_ _1\"></span>t Sk<span class=\"_ _1\"></span>yWalk<span class=\"_ _4\"></span>er an<span class=\"_ _1\"></span>d MN<span class=\"_ _1\"></span>OK 8<span class=\"_ _1\"></span>.1 regardin<span class=\"_ _1\"></span>g projec<span class=\"_ _1\"></span>t Inteliwell and Rob<span class=\"_ _1\"></span>otoc driller in intellilift<span class=\"_ _1\"></span>. T<span class=\"_ _5\"></span>ota<span class=\"_ _1\"></span>l public gr<span class=\"_ _1\"></span>ants received on these p<span class=\"_ _1\"></span>rojec<span class=\"_ _1\"></span>ts am<span class=\"_ _1\"></span>ount<span class=\"_ _1\"></span>s to MNO<span class=\"_ _1\"></span>K 12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>5 in 202<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.T<span class=\"_ _5\"></span>e<span class=\"_ _1\"></span>chnolo<span class=\"_ _1\"></span>gy as<span class=\"_ _1\"></span>sets a<span class=\"_ _1\"></span>nd goo<span class=\"_ _1\"></span>dwill relates to the acquisitions of Intellilif<span class=\"_ _1\"></span>t AS in 201<span class=\"_ _1\"></span>9.Allocati<span class=\"_ _4\"></span>on of goodwi<span class=\"_ _4\"></span>ll and The valu<span class=\"_ _1\"></span>e in use is b<span class=\"_ _1\"></span>ased o<span class=\"_ _1\"></span>n several ke<span class=\"_ _4\"></span>y assu<span class=\"_ _1\"></span>mptions impairment assessmentand is m<span class=\"_ _1\"></span>ost se<span class=\"_ _1\"></span>nsitive t<span class=\"_ _4\"></span>o the following:  Recognized goodwill relates to the acquisition of Intellilift an<span class=\"_ _1\"></span>d amo<span class=\"_ _1\"></span>unts to M<span class=\"_ _1\"></span>NOK 17 a<span class=\"_ _1\"></span>s of 31 De<span class=\"_ _1\"></span>cembe<span class=\"_ _1\"></span>r \u2022 <span class=\"_ _44\"> </span><span class=\"ls55 ws57\">Di<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>cou<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span> ra<span class=\"_ _1\"></span>te (<span class=\"_ _2\"></span>W<span class=\"_ _4\"></span>ACC)</span>2022<span class=\"_ _1\"></span>. Incl<span class=\"_ _1\"></span>uded i<span class=\"_ _1\"></span>n goodwill is the va<span class=\"_ _1\"></span>lue of empl<span class=\"_ _1\"></span>oy<span class=\"_ _4\"></span>ee<span class=\"_ _1\"></span>s \u2022 <span class=\"_ _44\"> </span><span class=\"lsd ws4c\">Gross ma<span class=\"_ _1\"></span>rgins</span>with special skills a<span class=\"_ _1\"></span>nd expec<span class=\"_ _1\"></span>ted syn<span class=\"_ _1\"></span>ergies with the<span class=\"_ _1\"></span> \u2022 <span class=\"_ _44\"> </span><span class=\"lsd ws4c\">Growth assum<span class=\"_ _1\"></span>ptions in cash f<span class=\"_ _1\"></span>low projections</span>existi<span class=\"_ _4\"></span>ng business of the Group. These in<span class=\"_ _4\"></span>tangible \u2022 <span class=\"_ _44\"> </span>T<span class=\"_ _5\"></span>e<span class=\"_ _1\"></span>rminal growth rateass<span class=\"_ _1\"></span>ets do n<span class=\"_ _1\"></span>ot fulfil the re<span class=\"_ _1\"></span>cognition criteria unde<span class=\"_ _1\"></span>r IAS 3<span class=\"_ _1\"></span>8 an<span class=\"_ _1\"></span>d are therefore not recognized sepa<span class=\"_ _1\"></span>rately<span class=\"_ _4\"></span>. If thes<span class=\"_ _1\"></span>e ke<span class=\"_ _4\"></span>y as<span class=\"_ _1\"></span>sumptions a<span class=\"_ _1\"></span>re dev<span class=\"_ _4\"></span>elopi<span class=\"_ _1\"></span>ng unfavorably Reference is mad<span class=\"_ _1\"></span>e to note 20 Busines<span class=\"_ _1\"></span>s Comb<span class=\"_ _1\"></span>inations<span class=\"_ _1\"></span>.it may cause a n<span class=\"_ _1\"></span>eed for im<span class=\"_ _1\"></span>pairm<span class=\"_ _1\"></span>ent of the recognis<span class=\"_ _1\"></span>ed goodwill<span class=\"_ _1\"></span>. Howe<span class=\"_ _4\"></span>ver<span class=\"_ _4\"></span>, manage<span class=\"_ _1\"></span>ment be<span class=\"_ _1\"></span>lieves that only a In accordance with IAS 3<span class=\"_ _1\"></span>6, g<span class=\"_ _1\"></span>oodwill is not am<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>tiz<span class=\"_ _4\"></span>ed<span class=\"_ _1\"></span>, signific<span class=\"_ _1\"></span>ant chang<span class=\"_ _1\"></span>e in the as<span class=\"_ _1\"></span>sumptions u<span class=\"_ _1\"></span>sed will lea<span class=\"_ _1\"></span>d but is tested for im<span class=\"_ _1\"></span>pairm<span class=\"_ _1\"></span>ent at lea<span class=\"_ _1\"></span>st an<span class=\"_ _1\"></span>nually<span class=\"_ _4\"></span>, or to an impairm<span class=\"_ _1\"></span>ent. when the<span class=\"_ _1\"></span>re are indication<span class=\"_ _1\"></span>s of impairm<span class=\"_ _1\"></span>ent. N<span class=\"_ _1\"></span>ekka<span class=\"_ _1\"></span>r per<span class=\"_ _1\"></span>form<span class=\"_ _1\"></span>ed it<span class=\"_ _1\"></span>s annu<span class=\"_ _1\"></span>al impa<span class=\"_ _1\"></span>irment tes<span class=\"_ _1\"></span>t in Decem<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span> CGU<span class=\"_ _4\"></span> Digital Solutions<span class=\"_ _18d\"> </span>202<span class=\"_ _1\"></span>2<span class=\"_ _24\"> </span>2<span class=\"_ _1\"></span>021202<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.Goo<span class=\"_ _1\"></span>dwill<span class=\"_ _13a\"> </span> 16 6<span class=\"_ _1\"></span>43 <span class=\"_ _e3\"> </span> 1<span class=\"_ _1\"></span>6 6<span class=\"_ _1\"></span>43 Oth<span class=\"_ _1\"></span>er int<span class=\"_ _1\"></span>ang<span class=\"_ _1\"></span>ible a<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>ets<span class=\"_ _51\"> </span> 21 1<span class=\"_ _1\"></span>17 <span class=\"_ _18e\"> </span> 16 3<span class=\"_ _1\"></span>41 Goo<span class=\"_ _1\"></span>dwill is tested for imp<span class=\"_ _1\"></span>airme<span class=\"_ _1\"></span>nt by groups of cash gene<span class=\"_ _1\"></span>rating unit<span class=\"_ _1\"></span>s (<span class=\"_ _4\"></span>CGU) and Intellilif<span class=\"_ _1\"></span>t is as<span class=\"_ _1\"></span>ses<span class=\"_ _1\"></span>sed a<span class=\"_ _1\"></span>s T<span class=\"_ _5\"></span>otal<span class=\"_ _18f\"> </span> 37 760 <span class=\"_ _176\"> </span> 28 035 one CGU. A<span class=\"_ _1\"></span>s of 3<span class=\"_ _1\"></span>1 Decemb<span class=\"_ _1\"></span>er 202<span class=\"_ _1\"></span>2, the recoverable amou<span class=\"_ _1\"></span>nt of the CGU has be<span class=\"_ _1\"></span>en determin<span class=\"_ _1\"></span>ed ba<span class=\"_ _1\"></span>sed on a<span class=\"_ _1\"></span> De<span class=\"_ _4\"></span>vel<span class=\"_ _4\"></span>opment costsvalue in us<span class=\"_ _1\"></span>e calcu<span class=\"_ _1\"></span>lation using ca<span class=\"_ _1\"></span>sh flow projec<span class=\"_ _1\"></span>tions The G<span class=\"_ _1\"></span>roup per<span class=\"_ _1\"></span>form<span class=\"_ _1\"></span>ed it<span class=\"_ _1\"></span>s impa<span class=\"_ _1\"></span>irment a<span class=\"_ _1\"></span>sse<span class=\"_ _1\"></span>ssm<span class=\"_ _1\"></span>ent from the 202<span class=\"_ _1\"></span>3 bud<span class=\"_ _1\"></span>get and a total forec<span class=\"_ _1\"></span>ast p<span class=\"_ _1\"></span>eriod of in January 20<span class=\"_ _4\"></span>23<span class=\"_ _1\"></span>. The r<span class=\"_ _4\"></span>eco<span class=\"_ _4\"></span>verab<span class=\"_ _4\"></span>le amount h<span class=\"_ _4\"></span>as been 5 years<span class=\"_ _1\"></span>. The p<span class=\"_ _1\"></span>re-tax discount rate applie<span class=\"_ _1\"></span>d to the cash determine<span class=\"_ _1\"></span>d base<span class=\"_ _1\"></span>d on a value i<span class=\"_ _1\"></span>n use ca<span class=\"_ _1\"></span>lculation using flow projec<span class=\"_ _1\"></span>tions is 15<span class=\"_ _1\"></span>.7% an<span class=\"_ _1\"></span>d the ca<span class=\"_ _1\"></span>sh flows beyond 5 year cash f<span class=\"_ _1\"></span>low projec<span class=\"_ _1\"></span>tions. T<span class=\"_ _1\"></span>he imp<span class=\"_ _1\"></span>airme<span class=\"_ _1\"></span>nt test the five-year period a<span class=\"_ _1\"></span>re extrapo<span class=\"_ _1\"></span>lated using a 1.<span class=\"_ _1\"></span>5%<span class=\"_ _1\"></span> indic<span class=\"_ _1\"></span>ated that the reco<span class=\"_ _4\"></span>verable a<span class=\"_ _1\"></span>mount exceeds bo<span class=\"_ _1\"></span>ok gro<span class=\"_ _4\"></span>wth rat<span class=\"_ _4\"></span>e. value, h<span class=\"_ _1\"></span>ence no im<span class=\"_ _1\"></span>pairm<span class=\"_ _1\"></span>ent is recognized as pe<span class=\"_ _1\"></span>r 31 Decem<span class=\"_ _1\"></span>ber 202<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>. The imp<span class=\"_ _1\"></span>airme<span class=\"_ _1\"></span>nt test ind<span class=\"_ _1\"></span>icated that the recov<span class=\"_ _4\"></span>erab<span class=\"_ _1\"></span>le amou<span class=\"_ _1\"></span>nt exc<span class=\"_ _4\"></span>eed<span class=\"_ _1\"></span>s the boo<span class=\"_ _1\"></span>k value of the CGU, he<span class=\"_ _1\"></span>nce no impair<span class=\"_ _1\"></span>ment is recog<span class=\"_ _1\"></span>nized as per 3<span class=\"_ _1\"></span>1 Decem<span class=\"_ _1\"></span>ber 2<span class=\"_ _1\"></span>022<span class=\"_ _1\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-84-7": {
   "value": "Not<span class=\"_ _4\"></span>e 7 <span class=\"_ _4\"></span>Intangible asse<span class=\"_ _4\"></span>ts<span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00Customer Patents, Digital Dev<span class=\"_ _4\"></span>elopment <span class=\"_ _ff\"></span><span class=\"ls8 ws1\"> </span>T<span class=\"_ _4\"></span>echnology por<span class=\"_ _1\"></span>tfoliolice<span class=\"_ _1\"></span>nce<span class=\"_ _1\"></span>s etcSolutionscos<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>sasset<span class=\"_ _1\"></span>s<span class=\"_ _103\"> </span>Goodwill<span class=\"_ _d9\"> </span>T<span class=\"_ _4\"></span>otaAs o<span class=\"_ _1\"></span>f 31<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>021Acqu<span class=\"_ _1\"></span>isi<span class=\"_ _1\"></span>tio<span class=\"_ _1\"></span>n cos<span class=\"_ _1\"></span>t  3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _9a\"> </span> 9 616 <span class=\"_ _1f\"> </span> 5<span class=\"_ _1\"></span>34 <span class=\"_ _10d\"> </span> 7 241 <span class=\"_ _129\"> </span> 26 73<span class=\"_ _1\"></span>6 <span class=\"_ _db\"> </span> 3 30<span class=\"_ _1\"></span>0 <span class=\"_ _e1\"> </span> 1<span class=\"_ _1\"></span>6 6<span class=\"_ _1\"></span>43 <span class=\"_ _11e\"> </span> 6<span class=\"_ _1\"></span>4 07Acc. de<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>ciation a<span class=\"_ _1\"></span>nd a<span class=\"_ _1\"></span>mor<span class=\"_ _1\"></span>tizati<span class=\"_ _1\"></span>on<span class=\"_ _d2\"> </span> -<span class=\"_ _1\"></span>4 931 <span class=\"_ _96\"> </span><span class=\"ls27 ws26\"> -<span class=\"_ _1\"></span>412<span class=\"_ _1\"></span> <span class=\"_ _d6\"> </span></span> -1 093 <span class=\"_ _184\"> </span> - <span class=\"_ _b\"> </span> -9<span class=\"_ _1\"></span>08 <span class=\"_ _80\"> </span> - <span class=\"_ _11c\"> </span> -<span class=\"_ _4\"></span>7 34Bo<span class=\"_ _1\"></span>ok va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>1<span class=\"_ _83\"> </span> 4 685 <span class=\"_ _83\"> </span> 123 <span class=\"_ _4c\"> </span> 6 148 <span class=\"_ _2f\"> </span> 2<span class=\"_ _1\"></span>6 73<span class=\"_ _1\"></span>6 <span class=\"_ _3a\"> </span> 2 392 <span class=\"_ _106\"> </span> 1<span class=\"_ _1\"></span>6 643 <span class=\"_ _105\"> </span> 56 722022 Fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>ial ye<span class=\"_ _1\"></span>arBo<span class=\"_ _1\"></span>ok val<span class=\"_ _1\"></span>ue 1<span class=\"_ _1\"></span>.1.<span class=\"_ _13c\"> </span> 4 68<span class=\"_ _1\"></span>5 <span class=\"_ _83\"> </span> 214 <span class=\"_ _18\"> </span> 6 148 <span class=\"_ _1d\"> </span> 26 73<span class=\"_ _1\"></span>6 <span class=\"_ _3e\"> </span> 2 392 <span class=\"_ _e1\"> </span> 1<span class=\"_ _1\"></span>6 6<span class=\"_ _1\"></span>43 <span class=\"_ _105\"> </span> 5<span class=\"_ _1\"></span>6 72Addi<span class=\"_ _1\"></span>tion<span class=\"_ _1\"></span>s<span class=\"_ _185\"> </span> - <span class=\"_ _15d\"> </span> - <span class=\"_ _dd\"> </span> - <span class=\"_ _de\"> </span> 3<span class=\"_ _1\"></span>1 89<span class=\"_ _1\"></span>8 <span class=\"_ _87\"> </span> - <span class=\"_ _80\"> </span> - <span class=\"_ _11c\"> </span> 31 89Public grant<span class=\"_ _186\"> </span> - <span class=\"_ _15d\"> </span> - <span class=\"_ _dd\"> </span> - <span class=\"_ _187\"> </span> -12 546 <span class=\"_ _87\"> </span> - <span class=\"_ _80\"> </span> - <span class=\"_ _11d\"> </span> -<span class=\"_ _4\"></span>12 5<span class=\"_ _1\"></span>4Acqui<span class=\"_ _1\"></span>sitio<span class=\"_ _1\"></span>ns<span class=\"_ _188\"> </span> 625 <span class=\"_ _c3\"> </span> - <span class=\"_ _dd\"> </span> - <span class=\"_ _f4\"> </span> - <span class=\"_ _87\"> </span> - <span class=\"_ _80\"> </span> - <span class=\"_ _4c\"> </span> 62Disposals<span class=\"_ _189\"> </span> - <span class=\"_ _15d\"> </span> - <span class=\"_ _dd\"> </span> - <span class=\"_ _184\"> </span> - <span class=\"_ _87\"> </span> - <span class=\"_ _80\"> </span> - <span class=\"_ _1b\"> </span>Dep<span class=\"_ _1\"></span>reci<span class=\"_ _1\"></span>ation an<span class=\"_ _1\"></span>d am<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>tizatio<span class=\"_ _1\"></span>n<span class=\"_ _d1\"> </span> -3<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span> <span class=\"_ _83\"> </span><span class=\"ls76 ws74\"> -53<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span></span> -9<span class=\"_ _1\"></span>43 <span class=\"_ _c1\"> </span><span class=\"ls87 ws85\"> -3<span class=\"_ _1\"></span>3<span class=\"_ _2\"></span>4 <span class=\"_ _126\"> </span> -33<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span> <span class=\"_ _80\"> </span></span> - <span class=\"_ _11c\"> </span> -2 0<span class=\"_ _4\"></span>2Bo<span class=\"_ _1\"></span>ok va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>2<span class=\"_ _82\"> </span> 4 947 <span class=\"_ _121\"> </span> 1<span class=\"_ _1\"></span>60 <span class=\"_ _d2\"> </span> 5 205 <span class=\"_ _1d\"> </span> 45 753 <span class=\"_ _18a\"> </span> 2 062 <span class=\"_ _106\"> </span> 1<span class=\"_ _1\"></span>6 6<span class=\"_ _1\"></span>43 <span class=\"_ _5e\"> </span> 74 67Usef<span class=\"_ _1\"></span>ul life (years<span class=\"_ _4\"></span>)<span class=\"_ _18b\"> </span><span class=\"ls8 ws1\"> 20 year<span class=\"_ _1\"></span>s <span class=\"_ _8e\"> </span><span class=\"ls75 ws73\"> 5<span class=\"_ _1\"></span>-1<span class=\"_ _2\"></span>0 <span class=\"_ _34\"> </span><span class=\"ls24 ws23\"> 5<span class=\"_ _8\"></span>-7<span class=\"_ _2\"></span> <span class=\"_ _be\"> </span></span> 5<span class=\"_ _1\"></span>-1<span class=\"_ _2\"></span>0 <span class=\"_ _e1\"> </span></span> 1<span class=\"_ _1\"></span>0 year<span class=\"_ _1\"></span>s <span class=\"_ _47\"> </span><span class=\"ls1b ws1a\"> Infin<span class=\"_ _1\"></span>ite </span></span>As o<span class=\"_ _1\"></span>f 31<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>022Acqu<span class=\"_ _1\"></span>isi<span class=\"_ _1\"></span>tio<span class=\"_ _1\"></span>n cos<span class=\"_ _1\"></span>t  3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _18c\"> </span> 10 241 <span class=\"_ _1f\"> </span> 53<span class=\"_ _1\"></span>4 <span class=\"_ _119\"> </span> 7 241 <span class=\"_ _34\"> </span> 4<span class=\"_ _1\"></span>6 0<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>8 <span class=\"_ _db\"> </span> 3 30<span class=\"_ _1\"></span>0 <span class=\"_ _e1\"> </span> 1<span class=\"_ _1\"></span>6 6<span class=\"_ _1\"></span>43 <span class=\"_ _11e\"> </span> 8<span class=\"_ _1\"></span>4 0<span class=\"_ _1\"></span>4Acc. de<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>ciation a<span class=\"_ _1\"></span>nd a<span class=\"_ _1\"></span>mor<span class=\"_ _1\"></span>tizati<span class=\"_ _1\"></span>on<span class=\"_ _4f\"> </span> -5 29<span class=\"_ _1\"></span>4 <span class=\"_ _dd\"> </span> -4<span class=\"_ _1\"></span>65 <span class=\"_ _e6\"> </span> -<span class=\"_ _4\"></span>2 037 <span class=\"_ _c1\"> </span><span class=\"ls87 ws85\"> -3<span class=\"_ _1\"></span>3<span class=\"_ _2\"></span>4<span class=\"_ _1\"></span> <span class=\"_ _db\"> </span></span> -1 23<span class=\"_ _1\"></span>8 <span class=\"_ _80\"> </span> - <span class=\"_ _59\"> </span> -9 36Bo<span class=\"_ _1\"></span>ok va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>2<span class=\"_ _82\"> </span> 4 947 <span class=\"_ _b8\"> </span> 6<span class=\"_ _1\"></span>9 <span class=\"_ _d2\"> </span> 5 205 <span class=\"_ _129\"> </span> 45 753 <span class=\"_ _18a\"> </span> 2 0<span class=\"_ _1\"></span>62 <span class=\"_ _106\"> </span> 1<span class=\"_ _1\"></span>6 64<span class=\"_ _1\"></span>3 <span class=\"_ _5e\"> </span> 7<span class=\"_ _4\"></span>4 67Dev<span class=\"_ _4\"></span>elopment<span class=\"_ _4\"></span> cost<span class=\"_ _4\"></span> (R&amp;D<span class=\"_ _4\"></span>)<span class=\"_ _4\"></span> includes capi<span class=\"_ _4\"></span>talised development cost of M<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K 15  related to the closed fish c<span class=\"_ _1\"></span>age sol<span class=\"_ _1\"></span>ution Star<span class=\"_ _1\"></span>fish<span class=\"_ _1\"></span>, MN<span class=\"_ _1\"></span>OK 14 to projec<span class=\"_ _1\"></span>t Sk<span class=\"_ _1\"></span>yWalk<span class=\"_ _4\"></span>er an<span class=\"_ _1\"></span>d MN<span class=\"_ _1\"></span>OK 8<span class=\"_ _1\"></span>.1 regardin<span class=\"_ _1\"></span>g projec<span class=\"_ _1\"></span>t Inteliwell and Rob<span class=\"_ _1\"></span>otoc driller in intellilift<span class=\"_ _1\"></span>. T<span class=\"_ _5\"></span>ota<span class=\"_ _1\"></span>l public gr<span class=\"_ _1\"></span>ants received on these p<span class=\"_ _1\"></span>rojec<span class=\"_ _1\"></span>ts am<span class=\"_ _1\"></span>ount<span class=\"_ _1\"></span>s to MNO<span class=\"_ _1\"></span>K 12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>5 in 202<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.T<span class=\"_ _5\"></span>e<span class=\"_ _1\"></span>chnolo<span class=\"_ _1\"></span>gy as<span class=\"_ _1\"></span>sets a<span class=\"_ _1\"></span>nd goo<span class=\"_ _1\"></span>dwill relates to the acquisitions of Intellilif<span class=\"_ _1\"></span>t AS in 201<span class=\"_ _1\"></span>9.Allocati<span class=\"_ _4\"></span>on of goodwi<span class=\"_ _4\"></span>ll and The valu<span class=\"_ _1\"></span>e in use is b<span class=\"_ _1\"></span>ased o<span class=\"_ _1\"></span>n several ke<span class=\"_ _4\"></span>y assu<span class=\"_ _1\"></span>mptions impairment assessmentand is m<span class=\"_ _1\"></span>ost se<span class=\"_ _1\"></span>nsitive t<span class=\"_ _4\"></span>o the following:  Recognized goodwill relates to the acquisition of Intellilift an<span class=\"_ _1\"></span>d amo<span class=\"_ _1\"></span>unts to M<span class=\"_ _1\"></span>NOK 17 a<span class=\"_ _1\"></span>s of 31 De<span class=\"_ _1\"></span>cembe<span class=\"_ _1\"></span>r \u2022 <span class=\"_ _44\"> </span><span class=\"ls55 ws57\">Di<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>cou<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span> ra<span class=\"_ _1\"></span>te (<span class=\"_ _2\"></span>W<span class=\"_ _4\"></span>ACC)</span>2022<span class=\"_ _1\"></span>. Incl<span class=\"_ _1\"></span>uded i<span class=\"_ _1\"></span>n goodwill is the va<span class=\"_ _1\"></span>lue of empl<span class=\"_ _1\"></span>oy<span class=\"_ _4\"></span>ee<span class=\"_ _1\"></span>s \u2022 <span class=\"_ _44\"> </span><span class=\"lsd ws4c\">Gross ma<span class=\"_ _1\"></span>rgins</span>with special skills a<span class=\"_ _1\"></span>nd expec<span class=\"_ _1\"></span>ted syn<span class=\"_ _1\"></span>ergies with the<span class=\"_ _1\"></span> \u2022 <span class=\"_ _44\"> </span><span class=\"lsd ws4c\">Growth assum<span class=\"_ _1\"></span>ptions in cash f<span class=\"_ _1\"></span>low projections</span>existi<span class=\"_ _4\"></span>ng business of the Group. These in<span class=\"_ _4\"></span>tangible \u2022 <span class=\"_ _44\"> </span>T<span class=\"_ _5\"></span>e<span class=\"_ _1\"></span>rminal growth rateass<span class=\"_ _1\"></span>ets do n<span class=\"_ _1\"></span>ot fulfil the re<span class=\"_ _1\"></span>cognition criteria unde<span class=\"_ _1\"></span>r IAS 3<span class=\"_ _1\"></span>8 an<span class=\"_ _1\"></span>d are therefore not recognized sepa<span class=\"_ _1\"></span>rately<span class=\"_ _4\"></span>. If thes<span class=\"_ _1\"></span>e ke<span class=\"_ _4\"></span>y as<span class=\"_ _1\"></span>sumptions a<span class=\"_ _1\"></span>re dev<span class=\"_ _4\"></span>elopi<span class=\"_ _1\"></span>ng unfavorably Reference is mad<span class=\"_ _1\"></span>e to note 20 Busines<span class=\"_ _1\"></span>s Comb<span class=\"_ _1\"></span>inations<span class=\"_ _1\"></span>.it may cause a n<span class=\"_ _1\"></span>eed for im<span class=\"_ _1\"></span>pairm<span class=\"_ _1\"></span>ent of the recognis<span class=\"_ _1\"></span>ed goodwill<span class=\"_ _1\"></span>. Howe<span class=\"_ _4\"></span>ver<span class=\"_ _4\"></span>, manage<span class=\"_ _1\"></span>ment be<span class=\"_ _1\"></span>lieves that only a In accordance with IAS 3<span class=\"_ _1\"></span>6, g<span class=\"_ _1\"></span>oodwill is not am<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>tiz<span class=\"_ _4\"></span>ed<span class=\"_ _1\"></span>, signific<span class=\"_ _1\"></span>ant chang<span class=\"_ _1\"></span>e in the as<span class=\"_ _1\"></span>sumptions u<span class=\"_ _1\"></span>sed will lea<span class=\"_ _1\"></span>d but is tested for im<span class=\"_ _1\"></span>pairm<span class=\"_ _1\"></span>ent at lea<span class=\"_ _1\"></span>st an<span class=\"_ _1\"></span>nually<span class=\"_ _4\"></span>, or to an impairm<span class=\"_ _1\"></span>ent. when the<span class=\"_ _1\"></span>re are indication<span class=\"_ _1\"></span>s of impairm<span class=\"_ _1\"></span>ent. N<span class=\"_ _1\"></span>ekka<span class=\"_ _1\"></span>r per<span class=\"_ _1\"></span>form<span class=\"_ _1\"></span>ed it<span class=\"_ _1\"></span>s annu<span class=\"_ _1\"></span>al impa<span class=\"_ _1\"></span>irment tes<span class=\"_ _1\"></span>t in Decem<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span> CGU<span class=\"_ _4\"></span> Digital Solutions<span class=\"_ _18d\"> </span>202<span class=\"_ _1\"></span>2<span class=\"_ _24\"> </span>2<span class=\"_ _1\"></span>021202<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.Goo<span class=\"_ _1\"></span>dwill<span class=\"_ _13a\"> </span> 16 6<span class=\"_ _1\"></span>43 <span class=\"_ _e3\"> </span> 1<span class=\"_ _1\"></span>6 6<span class=\"_ _1\"></span>43 Oth<span class=\"_ _1\"></span>er int<span class=\"_ _1\"></span>ang<span class=\"_ _1\"></span>ible a<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>ets<span class=\"_ _51\"> </span> 21 1<span class=\"_ _1\"></span>17 <span class=\"_ _18e\"> </span> 16 3<span class=\"_ _1\"></span>41 Goo<span class=\"_ _1\"></span>dwill is tested for imp<span class=\"_ _1\"></span>airme<span class=\"_ _1\"></span>nt by groups of cash gene<span class=\"_ _1\"></span>rating unit<span class=\"_ _1\"></span>s (<span class=\"_ _4\"></span>CGU) and Intellilif<span class=\"_ _1\"></span>t is as<span class=\"_ _1\"></span>ses<span class=\"_ _1\"></span>sed a<span class=\"_ _1\"></span>s T<span class=\"_ _5\"></span>otal<span class=\"_ _18f\"> </span> 37 760 <span class=\"_ _176\"> </span> 28 035 one CGU. A<span class=\"_ _1\"></span>s of 3<span class=\"_ _1\"></span>1 Decemb<span class=\"_ _1\"></span>er 202<span class=\"_ _1\"></span>2, the recoverable amou<span class=\"_ _1\"></span>nt of the CGU has be<span class=\"_ _1\"></span>en determin<span class=\"_ _1\"></span>ed ba<span class=\"_ _1\"></span>sed on a<span class=\"_ _1\"></span> De<span class=\"_ _4\"></span>vel<span class=\"_ _4\"></span>opment costsvalue in us<span class=\"_ _1\"></span>e calcu<span class=\"_ _1\"></span>lation using ca<span class=\"_ _1\"></span>sh flow projec<span class=\"_ _1\"></span>tions The G<span class=\"_ _1\"></span>roup per<span class=\"_ _1\"></span>form<span class=\"_ _1\"></span>ed it<span class=\"_ _1\"></span>s impa<span class=\"_ _1\"></span>irment a<span class=\"_ _1\"></span>sse<span class=\"_ _1\"></span>ssm<span class=\"_ _1\"></span>ent from the 202<span class=\"_ _1\"></span>3 bud<span class=\"_ _1\"></span>get and a total forec<span class=\"_ _1\"></span>ast p<span class=\"_ _1\"></span>eriod of in January 20<span class=\"_ _4\"></span>23<span class=\"_ _1\"></span>. The r<span class=\"_ _4\"></span>eco<span class=\"_ _4\"></span>verab<span class=\"_ _4\"></span>le amount h<span class=\"_ _4\"></span>as been 5 years<span class=\"_ _1\"></span>. The p<span class=\"_ _1\"></span>re-tax discount rate applie<span class=\"_ _1\"></span>d to the cash determine<span class=\"_ _1\"></span>d base<span class=\"_ _1\"></span>d on a value i<span class=\"_ _1\"></span>n use ca<span class=\"_ _1\"></span>lculation using flow projec<span class=\"_ _1\"></span>tions is 15<span class=\"_ _1\"></span>.7% an<span class=\"_ _1\"></span>d the ca<span class=\"_ _1\"></span>sh flows beyond 5 year cash f<span class=\"_ _1\"></span>low projec<span class=\"_ _1\"></span>tions. T<span class=\"_ _1\"></span>he imp<span class=\"_ _1\"></span>airme<span class=\"_ _1\"></span>nt test the five-year period a<span class=\"_ _1\"></span>re extrapo<span class=\"_ _1\"></span>lated using a 1.<span class=\"_ _1\"></span>5%<span class=\"_ _1\"></span> indic<span class=\"_ _1\"></span>ated that the reco<span class=\"_ _4\"></span>verable a<span class=\"_ _1\"></span>mount exceeds bo<span class=\"_ _1\"></span>ok gro<span class=\"_ _4\"></span>wth rat<span class=\"_ _4\"></span>e. value, h<span class=\"_ _1\"></span>ence no im<span class=\"_ _1\"></span>pairm<span class=\"_ _1\"></span>ent is recognized as pe<span class=\"_ _1\"></span>r 31 Decem<span class=\"_ _1\"></span>ber 202<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>. The imp<span class=\"_ _1\"></span>airme<span class=\"_ _1\"></span>nt test ind<span class=\"_ _1\"></span>icated that the recov<span class=\"_ _4\"></span>erab<span class=\"_ _1\"></span>le amou<span class=\"_ _1\"></span>nt exc<span class=\"_ _4\"></span>eed<span class=\"_ _1\"></span>s the boo<span class=\"_ _1\"></span>k value of the CGU, he<span class=\"_ _1\"></span>nce no impair<span class=\"_ _1\"></span>ment is recog<span class=\"_ _1\"></span>nized as per 3<span class=\"_ _1\"></span>1 Decem<span class=\"_ _1\"></span>ber 2<span class=\"_ _1\"></span>022<span class=\"_ _1\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-84-8": {
   "value": "Not<span class=\"_ _4\"></span>e 7 <span class=\"_ _4\"></span>Intangible asse<span class=\"_ _4\"></span>ts<span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00Customer Patents, Digital Dev<span class=\"_ _4\"></span>elopment <span class=\"_ _ff\"></span><span class=\"ls8 ws1\"> </span>T<span class=\"_ _4\"></span>echnology por<span class=\"_ _1\"></span>tfoliolice<span class=\"_ _1\"></span>nce<span class=\"_ _1\"></span>s etcSolutionscos<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>sasset<span class=\"_ _1\"></span>s<span class=\"_ _103\"> </span>Goodwill<span class=\"_ _d9\"> </span>T<span class=\"_ _4\"></span>otaAs o<span class=\"_ _1\"></span>f 31<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>021Acqu<span class=\"_ _1\"></span>isi<span class=\"_ _1\"></span>tio<span class=\"_ _1\"></span>n cos<span class=\"_ _1\"></span>t  3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _9a\"> </span> 9 616 <span class=\"_ _1f\"> </span> 5<span class=\"_ _1\"></span>34 <span class=\"_ _10d\"> </span> 7 241 <span class=\"_ _129\"> </span> 26 73<span class=\"_ _1\"></span>6 <span class=\"_ _db\"> </span> 3 30<span class=\"_ _1\"></span>0 <span class=\"_ _e1\"> </span> 1<span class=\"_ _1\"></span>6 6<span class=\"_ _1\"></span>43 <span class=\"_ _11e\"> </span> 6<span class=\"_ _1\"></span>4 07Acc. de<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>ciation a<span class=\"_ _1\"></span>nd a<span class=\"_ _1\"></span>mor<span class=\"_ _1\"></span>tizati<span class=\"_ _1\"></span>on<span class=\"_ _d2\"> </span> -<span class=\"_ _1\"></span>4 931 <span class=\"_ _96\"> </span><span class=\"ls27 ws26\"> -<span class=\"_ _1\"></span>412<span class=\"_ _1\"></span> <span class=\"_ _d6\"> </span></span> -1 093 <span class=\"_ _184\"> </span> - <span class=\"_ _b\"> </span> -9<span class=\"_ _1\"></span>08 <span class=\"_ _80\"> </span> - <span class=\"_ _11c\"> </span> -<span class=\"_ _4\"></span>7 34Bo<span class=\"_ _1\"></span>ok va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>1<span class=\"_ _83\"> </span> 4 685 <span class=\"_ _83\"> </span> 123 <span class=\"_ _4c\"> </span> 6 148 <span class=\"_ _2f\"> </span> 2<span class=\"_ _1\"></span>6 73<span class=\"_ _1\"></span>6 <span class=\"_ _3a\"> </span> 2 392 <span class=\"_ _106\"> </span> 1<span class=\"_ _1\"></span>6 643 <span class=\"_ _105\"> </span> 56 722022 Fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>ial ye<span class=\"_ _1\"></span>arBo<span class=\"_ _1\"></span>ok val<span class=\"_ _1\"></span>ue 1<span class=\"_ _1\"></span>.1.<span class=\"_ _13c\"> </span> 4 68<span class=\"_ _1\"></span>5 <span class=\"_ _83\"> </span> 214 <span class=\"_ _18\"> </span> 6 148 <span class=\"_ _1d\"> </span> 26 73<span class=\"_ _1\"></span>6 <span class=\"_ _3e\"> </span> 2 392 <span class=\"_ _e1\"> </span> 1<span class=\"_ _1\"></span>6 6<span class=\"_ _1\"></span>43 <span class=\"_ _105\"> </span> 5<span class=\"_ _1\"></span>6 72Addi<span class=\"_ _1\"></span>tion<span class=\"_ _1\"></span>s<span class=\"_ _185\"> </span> - <span class=\"_ _15d\"> </span> - <span class=\"_ _dd\"> </span> - <span class=\"_ _de\"> </span> 3<span class=\"_ _1\"></span>1 89<span class=\"_ _1\"></span>8 <span class=\"_ _87\"> </span> - <span class=\"_ _80\"> </span> - <span class=\"_ _11c\"> </span> 31 89Public grant<span class=\"_ _186\"> </span> - <span class=\"_ _15d\"> </span> - <span class=\"_ _dd\"> </span> - <span class=\"_ _187\"> </span> -12 546 <span class=\"_ _87\"> </span> - <span class=\"_ _80\"> </span> - <span class=\"_ _11d\"> </span> -<span class=\"_ _4\"></span>12 5<span class=\"_ _1\"></span>4Acqui<span class=\"_ _1\"></span>sitio<span class=\"_ _1\"></span>ns<span class=\"_ _188\"> </span> 625 <span class=\"_ _c3\"> </span> - <span class=\"_ _dd\"> </span> - <span class=\"_ _f4\"> </span> - <span class=\"_ _87\"> </span> - <span class=\"_ _80\"> </span> - <span class=\"_ _4c\"> </span> 62Disposals<span class=\"_ _189\"> </span> - <span class=\"_ _15d\"> </span> - <span class=\"_ _dd\"> </span> - <span class=\"_ _184\"> </span> - <span class=\"_ _87\"> </span> - <span class=\"_ _80\"> </span> - <span class=\"_ _1b\"> </span>Dep<span class=\"_ _1\"></span>reci<span class=\"_ _1\"></span>ation an<span class=\"_ _1\"></span>d am<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>tizatio<span class=\"_ _1\"></span>n<span class=\"_ _d1\"> </span> -3<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span> <span class=\"_ _83\"> </span><span class=\"ls76 ws74\"> -53<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span></span> -9<span class=\"_ _1\"></span>43 <span class=\"_ _c1\"> </span><span class=\"ls87 ws85\"> -3<span class=\"_ _1\"></span>3<span class=\"_ _2\"></span>4 <span class=\"_ _126\"> </span> -33<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span> <span class=\"_ _80\"> </span></span> - <span class=\"_ _11c\"> </span> -2 0<span class=\"_ _4\"></span>2Bo<span class=\"_ _1\"></span>ok va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>2<span class=\"_ _82\"> </span> 4 947 <span class=\"_ _121\"> </span> 1<span class=\"_ _1\"></span>60 <span class=\"_ _d2\"> </span> 5 205 <span class=\"_ _1d\"> </span> 45 753 <span class=\"_ _18a\"> </span> 2 062 <span class=\"_ _106\"> </span> 1<span class=\"_ _1\"></span>6 6<span class=\"_ _1\"></span>43 <span class=\"_ _5e\"> </span> 74 67Usef<span class=\"_ _1\"></span>ul life (years<span class=\"_ _4\"></span>)<span class=\"_ _18b\"> </span><span class=\"ls8 ws1\"> 20 year<span class=\"_ _1\"></span>s <span class=\"_ _8e\"> </span><span class=\"ls75 ws73\"> 5<span class=\"_ _1\"></span>-1<span class=\"_ _2\"></span>0 <span class=\"_ _34\"> </span><span class=\"ls24 ws23\"> 5<span class=\"_ _8\"></span>-7<span class=\"_ _2\"></span> <span class=\"_ _be\"> </span></span> 5<span class=\"_ _1\"></span>-1<span class=\"_ _2\"></span>0 <span class=\"_ _e1\"> </span></span> 1<span class=\"_ _1\"></span>0 year<span class=\"_ _1\"></span>s <span class=\"_ _47\"> </span><span class=\"ls1b ws1a\"> Infin<span class=\"_ _1\"></span>ite </span></span>As o<span class=\"_ _1\"></span>f 31<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>022Acqu<span class=\"_ _1\"></span>isi<span class=\"_ _1\"></span>tio<span class=\"_ _1\"></span>n cos<span class=\"_ _1\"></span>t  3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _18c\"> </span> 10 241 <span class=\"_ _1f\"> </span> 53<span class=\"_ _1\"></span>4 <span class=\"_ _119\"> </span> 7 241 <span class=\"_ _34\"> </span> 4<span class=\"_ _1\"></span>6 0<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>8 <span class=\"_ _db\"> </span> 3 30<span class=\"_ _1\"></span>0 <span class=\"_ _e1\"> </span> 1<span class=\"_ _1\"></span>6 6<span class=\"_ _1\"></span>43 <span class=\"_ _11e\"> </span> 8<span class=\"_ _1\"></span>4 0<span class=\"_ _1\"></span>4Acc. de<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>ciation a<span class=\"_ _1\"></span>nd a<span class=\"_ _1\"></span>mor<span class=\"_ _1\"></span>tizati<span class=\"_ _1\"></span>on<span class=\"_ _4f\"> </span> -5 29<span class=\"_ _1\"></span>4 <span class=\"_ _dd\"> </span> -4<span class=\"_ _1\"></span>65 <span class=\"_ _e6\"> </span> -<span class=\"_ _4\"></span>2 037 <span class=\"_ _c1\"> </span><span class=\"ls87 ws85\"> -3<span class=\"_ _1\"></span>3<span class=\"_ _2\"></span>4<span class=\"_ _1\"></span> <span class=\"_ _db\"> </span></span> -1 23<span class=\"_ _1\"></span>8 <span class=\"_ _80\"> </span> - <span class=\"_ _59\"> </span> -9 36Bo<span class=\"_ _1\"></span>ok va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>2<span class=\"_ _82\"> </span> 4 947 <span class=\"_ _b8\"> </span> 6<span class=\"_ _1\"></span>9 <span class=\"_ _d2\"> </span> 5 205 <span class=\"_ _129\"> </span> 45 753 <span class=\"_ _18a\"> </span> 2 0<span class=\"_ _1\"></span>62 <span class=\"_ _106\"> </span> 1<span class=\"_ _1\"></span>6 64<span class=\"_ _1\"></span>3 <span class=\"_ _5e\"> </span> 7<span class=\"_ _4\"></span>4 67Dev<span class=\"_ _4\"></span>elopment<span class=\"_ _4\"></span> cost<span class=\"_ _4\"></span> (R&amp;D<span class=\"_ _4\"></span>)<span class=\"_ _4\"></span> includes capi<span class=\"_ _4\"></span>talised development cost of M<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K 15  related to the closed fish c<span class=\"_ _1\"></span>age sol<span class=\"_ _1\"></span>ution Star<span class=\"_ _1\"></span>fish<span class=\"_ _1\"></span>, MN<span class=\"_ _1\"></span>OK 14 to projec<span class=\"_ _1\"></span>t Sk<span class=\"_ _1\"></span>yWalk<span class=\"_ _4\"></span>er an<span class=\"_ _1\"></span>d MN<span class=\"_ _1\"></span>OK 8<span class=\"_ _1\"></span>.1 regardin<span class=\"_ _1\"></span>g projec<span class=\"_ _1\"></span>t Inteliwell and Rob<span class=\"_ _1\"></span>otoc driller in intellilift<span class=\"_ _1\"></span>. T<span class=\"_ _5\"></span>ota<span class=\"_ _1\"></span>l public gr<span class=\"_ _1\"></span>ants received on these p<span class=\"_ _1\"></span>rojec<span class=\"_ _1\"></span>ts am<span class=\"_ _1\"></span>ount<span class=\"_ _1\"></span>s to MNO<span class=\"_ _1\"></span>K 12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>5 in 202<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.T<span class=\"_ _5\"></span>e<span class=\"_ _1\"></span>chnolo<span class=\"_ _1\"></span>gy as<span class=\"_ _1\"></span>sets a<span class=\"_ _1\"></span>nd goo<span class=\"_ _1\"></span>dwill relates to the acquisitions of Intellilif<span class=\"_ _1\"></span>t AS in 201<span class=\"_ _1\"></span>9.Allocati<span class=\"_ _4\"></span>on of goodwi<span class=\"_ _4\"></span>ll and The valu<span class=\"_ _1\"></span>e in use is b<span class=\"_ _1\"></span>ased o<span class=\"_ _1\"></span>n several ke<span class=\"_ _4\"></span>y assu<span class=\"_ _1\"></span>mptions impairment assessmentand is m<span class=\"_ _1\"></span>ost se<span class=\"_ _1\"></span>nsitive t<span class=\"_ _4\"></span>o the following:  Recognized goodwill relates to the acquisition of Intellilift an<span class=\"_ _1\"></span>d amo<span class=\"_ _1\"></span>unts to M<span class=\"_ _1\"></span>NOK 17 a<span class=\"_ _1\"></span>s of 31 De<span class=\"_ _1\"></span>cembe<span class=\"_ _1\"></span>r \u2022 <span class=\"_ _44\"> </span><span class=\"ls55 ws57\">Di<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>cou<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span> ra<span class=\"_ _1\"></span>te (<span class=\"_ _2\"></span>W<span class=\"_ _4\"></span>ACC)</span>2022<span class=\"_ _1\"></span>. Incl<span class=\"_ _1\"></span>uded i<span class=\"_ _1\"></span>n goodwill is the va<span class=\"_ _1\"></span>lue of empl<span class=\"_ _1\"></span>oy<span class=\"_ _4\"></span>ee<span class=\"_ _1\"></span>s \u2022 <span class=\"_ _44\"> </span><span class=\"lsd ws4c\">Gross ma<span class=\"_ _1\"></span>rgins</span>with special skills a<span class=\"_ _1\"></span>nd expec<span class=\"_ _1\"></span>ted syn<span class=\"_ _1\"></span>ergies with the<span class=\"_ _1\"></span> \u2022 <span class=\"_ _44\"> </span><span class=\"lsd ws4c\">Growth assum<span class=\"_ _1\"></span>ptions in cash f<span class=\"_ _1\"></span>low projections</span>existi<span class=\"_ _4\"></span>ng business of the Group. These in<span class=\"_ _4\"></span>tangible \u2022 <span class=\"_ _44\"> </span>T<span class=\"_ _5\"></span>e<span class=\"_ _1\"></span>rminal growth rateass<span class=\"_ _1\"></span>ets do n<span class=\"_ _1\"></span>ot fulfil the re<span class=\"_ _1\"></span>cognition criteria unde<span class=\"_ _1\"></span>r IAS 3<span class=\"_ _1\"></span>8 an<span class=\"_ _1\"></span>d are therefore not recognized sepa<span class=\"_ _1\"></span>rately<span class=\"_ _4\"></span>. If thes<span class=\"_ _1\"></span>e ke<span class=\"_ _4\"></span>y as<span class=\"_ _1\"></span>sumptions a<span class=\"_ _1\"></span>re dev<span class=\"_ _4\"></span>elopi<span class=\"_ _1\"></span>ng unfavorably Reference is mad<span class=\"_ _1\"></span>e to note 20 Busines<span class=\"_ _1\"></span>s Comb<span class=\"_ _1\"></span>inations<span class=\"_ _1\"></span>.it may cause a n<span class=\"_ _1\"></span>eed for im<span class=\"_ _1\"></span>pairm<span class=\"_ _1\"></span>ent of the recognis<span class=\"_ _1\"></span>ed goodwill<span class=\"_ _1\"></span>. Howe<span class=\"_ _4\"></span>ver<span class=\"_ _4\"></span>, manage<span class=\"_ _1\"></span>ment be<span class=\"_ _1\"></span>lieves that only a In accordance with IAS 3<span class=\"_ _1\"></span>6, g<span class=\"_ _1\"></span>oodwill is not am<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>tiz<span class=\"_ _4\"></span>ed<span class=\"_ _1\"></span>, signific<span class=\"_ _1\"></span>ant chang<span class=\"_ _1\"></span>e in the as<span class=\"_ _1\"></span>sumptions u<span class=\"_ _1\"></span>sed will lea<span class=\"_ _1\"></span>d but is tested for im<span class=\"_ _1\"></span>pairm<span class=\"_ _1\"></span>ent at lea<span class=\"_ _1\"></span>st an<span class=\"_ _1\"></span>nually<span class=\"_ _4\"></span>, or to an impairm<span class=\"_ _1\"></span>ent. when the<span class=\"_ _1\"></span>re are indication<span class=\"_ _1\"></span>s of impairm<span class=\"_ _1\"></span>ent. N<span class=\"_ _1\"></span>ekka<span class=\"_ _1\"></span>r per<span class=\"_ _1\"></span>form<span class=\"_ _1\"></span>ed it<span class=\"_ _1\"></span>s annu<span class=\"_ _1\"></span>al impa<span class=\"_ _1\"></span>irment tes<span class=\"_ _1\"></span>t in Decem<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span> CGU<span class=\"_ _4\"></span> Digital Solutions<span class=\"_ _18d\"> </span>202<span class=\"_ _1\"></span>2<span class=\"_ _24\"> </span>2<span class=\"_ _1\"></span>021202<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.Goo<span class=\"_ _1\"></span>dwill<span class=\"_ _13a\"> </span> 16 6<span class=\"_ _1\"></span>43 <span class=\"_ _e3\"> </span> 1<span class=\"_ _1\"></span>6 6<span class=\"_ _1\"></span>43 Oth<span class=\"_ _1\"></span>er int<span class=\"_ _1\"></span>ang<span class=\"_ _1\"></span>ible a<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>ets<span class=\"_ _51\"> </span> 21 1<span class=\"_ _1\"></span>17 <span class=\"_ _18e\"> </span> 16 3<span class=\"_ _1\"></span>41 Goo<span class=\"_ _1\"></span>dwill is tested for imp<span class=\"_ _1\"></span>airme<span class=\"_ _1\"></span>nt by groups of cash gene<span class=\"_ _1\"></span>rating unit<span class=\"_ _1\"></span>s (<span class=\"_ _4\"></span>CGU) and Intellilif<span class=\"_ _1\"></span>t is as<span class=\"_ _1\"></span>ses<span class=\"_ _1\"></span>sed a<span class=\"_ _1\"></span>s T<span class=\"_ _5\"></span>otal<span class=\"_ _18f\"> </span> 37 760 <span class=\"_ _176\"> </span> 28 035 one CGU. A<span class=\"_ _1\"></span>s of 3<span class=\"_ _1\"></span>1 Decemb<span class=\"_ _1\"></span>er 202<span class=\"_ _1\"></span>2, the recoverable amou<span class=\"_ _1\"></span>nt of the CGU has be<span class=\"_ _1\"></span>en determin<span class=\"_ _1\"></span>ed ba<span class=\"_ _1\"></span>sed on a<span class=\"_ _1\"></span> De<span class=\"_ _4\"></span>vel<span class=\"_ _4\"></span>opment costsvalue in us<span class=\"_ _1\"></span>e calcu<span class=\"_ _1\"></span>lation using ca<span class=\"_ _1\"></span>sh flow projec<span class=\"_ _1\"></span>tions The G<span class=\"_ _1\"></span>roup per<span class=\"_ _1\"></span>form<span class=\"_ _1\"></span>ed it<span class=\"_ _1\"></span>s impa<span class=\"_ _1\"></span>irment a<span class=\"_ _1\"></span>sse<span class=\"_ _1\"></span>ssm<span class=\"_ _1\"></span>ent from the 202<span class=\"_ _1\"></span>3 bud<span class=\"_ _1\"></span>get and a total forec<span class=\"_ _1\"></span>ast p<span class=\"_ _1\"></span>eriod of in January 20<span class=\"_ _4\"></span>23<span class=\"_ _1\"></span>. The r<span class=\"_ _4\"></span>eco<span class=\"_ _4\"></span>verab<span class=\"_ _4\"></span>le amount h<span class=\"_ _4\"></span>as been 5 years<span class=\"_ _1\"></span>. The p<span class=\"_ _1\"></span>re-tax discount rate applie<span class=\"_ _1\"></span>d to the cash determine<span class=\"_ _1\"></span>d base<span class=\"_ _1\"></span>d on a value i<span class=\"_ _1\"></span>n use ca<span class=\"_ _1\"></span>lculation using flow projec<span class=\"_ _1\"></span>tions is 15<span class=\"_ _1\"></span>.7% an<span class=\"_ _1\"></span>d the ca<span class=\"_ _1\"></span>sh flows beyond 5 year cash f<span class=\"_ _1\"></span>low projec<span class=\"_ _1\"></span>tions. T<span class=\"_ _1\"></span>he imp<span class=\"_ _1\"></span>airme<span class=\"_ _1\"></span>nt test the five-year period a<span class=\"_ _1\"></span>re extrapo<span class=\"_ _1\"></span>lated using a 1.<span class=\"_ _1\"></span>5%<span class=\"_ _1\"></span> indic<span class=\"_ _1\"></span>ated that the reco<span class=\"_ _4\"></span>verable a<span class=\"_ _1\"></span>mount exceeds bo<span class=\"_ _1\"></span>ok gro<span class=\"_ _4\"></span>wth rat<span class=\"_ _4\"></span>e. value, h<span class=\"_ _1\"></span>ence no im<span class=\"_ _1\"></span>pairm<span class=\"_ _1\"></span>ent is recognized as pe<span class=\"_ _1\"></span>r 31 Decem<span class=\"_ _1\"></span>ber 202<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>. The imp<span class=\"_ _1\"></span>airme<span class=\"_ _1\"></span>nt test ind<span class=\"_ _1\"></span>icated that the recov<span class=\"_ _4\"></span>erab<span class=\"_ _1\"></span>le amou<span class=\"_ _1\"></span>nt exc<span class=\"_ _4\"></span>eed<span class=\"_ _1\"></span>s the boo<span class=\"_ _1\"></span>k value of the CGU, he<span class=\"_ _1\"></span>nce no impair<span class=\"_ _1\"></span>ment is recog<span class=\"_ _1\"></span>nized as per 3<span class=\"_ _1\"></span>1 Decem<span class=\"_ _1\"></span>ber 2<span class=\"_ _1\"></span>022<span class=\"_ _1\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-87-4": {
   "value": "T<span class=\"_ _5\"></span>ota<span class=\"_ _1\"></span>l R&amp;D expen<span class=\"_ _1\"></span>ses in 2<span class=\"_ _1\"></span>022 was M<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K 3.<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>. Th<span class=\"_ _1\"></span>e amou<span class=\"_ _1\"></span>nt is includ<span class=\"_ _1\"></span>ed in other o<span class=\"_ _1\"></span>perating expe<span class=\"_ _1\"></span>nses in th<span class=\"_ _1\"></span>e conso<span class=\"_ _4\"></span>lidat<span class=\"_ _4\"></span>ed stat<span class=\"_ _4\"></span>ement<span class=\"_ _4\"></span> of c<span class=\"_ _4\"></span>omprehensi<span class=\"_ _4\"></span>ve<span class=\"_ _4\"></span> income.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-89-2": {
   "value": "Not<span class=\"_ _4\"></span>e 8 <span class=\"_ _4\"></span>Subsidiarie<span class=\"_ _4\"></span>s and in<span class=\"_ _4\"></span>v<span class=\"_ _5\"></span>estments in o<span class=\"_ _4\"></span>ther c<span class=\"_ _4\"></span>ompaniesThe fo<span class=\"_ _1\"></span>llowin<span class=\"_ _1\"></span>g sub<span class=\"_ _1\"></span>sidi<span class=\"_ _1\"></span>arie<span class=\"_ _1\"></span>s are b<span class=\"_ _1\"></span>asi<span class=\"_ _1\"></span>s for th<span class=\"_ _1\"></span>e cons<span class=\"_ _1\"></span>olid<span class=\"_ _1\"></span>ated accou<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>s 31<span class=\"_ _1\"></span>.12.<span class=\"_ _2\"></span>22<span class=\"_ _1\"></span>:Ac<span class=\"_ _4\"></span>quisition V<span class=\"_ _4\"></span>oting<span class=\"_ _1\"></span> <span class=\"_ _ff\"></span><span class=\"ls8 ws1\"> </span>Local Functi<span class=\"_ _4\"></span>onal Share cSu<span class=\"_ _1\"></span>bsi<span class=\"_ _1\"></span>dia<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y of N<span class=\"_ _1\"></span>ek<span class=\"_ _1\"></span>kar A<span class=\"_ _1\"></span>SA<span class=\"_ _87\"> </span><span class=\"ls13 ws2b\">Registered office</span>yea<span class=\"_ _1\"></span>r<span class=\"_ _fd\"> </span><span class=\"ls16 ws15\">Ow<span class=\"_ _4\"></span>nership</span>sharecurrencycurrencyin local<span class=\"_ _4\"></span> curSy<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>f<span class=\"_ _2\"></span>t A<span class=\"_ _2\"></span>S<span class=\"_ _190\"> </span>V<span class=\"_ _4\"></span>es<span class=\"_ _1\"></span>tby<span class=\"_ _4\"></span>, Nor<span class=\"_ _1\"></span>way<span class=\"_ _179\"> </span>199<span class=\"_ _1\"></span>4<span class=\"_ _db\"> </span>10<span class=\"_ _1\"></span>0%<span class=\"_ _103\"> </span>1<span class=\"_ _1\"></span>00%<span class=\"_ _d9\"> </span>NOK<span class=\"_ _18e\"> </span>NOK<span class=\"_ _41\"> </span>1 0<span class=\"_ _1\"></span>45Nekkar AS<span class=\"_ _e4\"> </span>Kristiansand,<span class=\"_ _4\"></span> Norway<span class=\"_ _27\"> </span>2018<span class=\"_ _18a\"> </span>100%<span class=\"_ _120\"> </span>100%<span class=\"_ _d9\"> </span>NOK<span class=\"_ _18e\"> </span>NOK<span class=\"_ _24\"> </span>60Nekkar SkyW<span class=\"_ _4\"></span>alk<span class=\"_ _4\"></span>er Onshore<span class=\"_ _4\"></span> AS<span class=\"_ _5e\"> </span>Krist<span class=\"_ _4\"></span>iansand, Norwa<span class=\"_ _4\"></span>y<span class=\"_ _113\"> </span>202<span class=\"_ _1\"></span>2<span class=\"_ _18a\"> </span>100%<span class=\"_ _120\"> </span>10<span class=\"_ _1\"></span>0%<span class=\"_ _d9\"> </span>NOK<span class=\"_ _18e\"> </span>NOK<span class=\"_ _27\"> </span> 30Ac<span class=\"_ _4\"></span>quisition V<span class=\"_ _4\"></span>oting<span class=\"_ _1\"></span> <span class=\"_ _ff\"></span><span class=\"ls8 ws1\"> </span>Local Functi<span class=\"_ _4\"></span>onal Share cSu<span class=\"_ _1\"></span>bsi<span class=\"_ _1\"></span>dia<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y of Sync<span class=\"_ _1\"></span>rol<span class=\"_ _1\"></span>if<span class=\"_ _1\"></span>t A<span class=\"_ _1\"></span>S<span class=\"_ _be\"> </span><span class=\"ls13 ws2b\">Registered office</span>yea<span class=\"_ _1\"></span>r<span class=\"_ _fd\"> </span><span class=\"ls16 ws15\">Ow<span class=\"_ _4\"></span>nership</span>sharecurrencycurrencyin local<span class=\"_ _4\"></span> curS<span class=\"_ _4\"></span>yncrol<span class=\"_ _4\"></span>ift Inc<span class=\"_ _191\"> </span>USA<span class=\"_ _27\"> </span>2019<span class=\"_ _18a\"> </span>100%<span class=\"_ _120\"> </span>100%<span class=\"_ _3d\"> </span>USD<span class=\"_ _126\"> </span>USD<span class=\"_ _192\"> </span>Syncrolif<span class=\"_ _1\"></span>t S<span class=\"_ _1\"></span>outh E<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>t As<span class=\"_ _1\"></span>ia<span class=\"_ _18b\"> </span>Singa<span class=\"_ _1\"></span>pore<span class=\"_ _27\"> </span>201<span class=\"_ _1\"></span>9<span class=\"_ _18a\"> </span>100%<span class=\"_ _120\"> </span>100%<span class=\"_ _3d\"> </span>SGD<span class=\"_ _187\"> </span>SG<span class=\"_ _1\"></span>D<span class=\"_ _192\"> </span>Ac<span class=\"_ _4\"></span>quisition V<span class=\"_ _4\"></span>oting<span class=\"_ _1\"></span> <span class=\"_ _ff\"></span><span class=\"ls8 ws1\"> </span>Local Functi<span class=\"_ _4\"></span>onal Share cSu<span class=\"_ _1\"></span>bsi<span class=\"_ _1\"></span>dia<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y of N<span class=\"_ _1\"></span>ek<span class=\"_ _1\"></span>kar A<span class=\"_ _1\"></span>S<span class=\"_ _79\"> </span><span class=\"ls13 ws2b\">Registered o<span class=\"_ _4\"></span>ff<span class=\"_ _1\"></span>ice</span>yea<span class=\"_ _1\"></span>r<span class=\"_ _fd\"> </span><span class=\"ls16 ws15\">Ow<span class=\"_ _4\"></span>nership</span>sharecurrencycurrencyin local<span class=\"_ _4\"></span> curIntellilif<span class=\"_ _1\"></span>t AS<span class=\"_ _193\"> </span>Kristia<span class=\"_ _4\"></span>nsand, Norway<span class=\"_ _179\"> </span>201<span class=\"_ _1\"></span>9<span class=\"_ _1b\"> </span>51%<span class=\"_ _e0\"> </span>51%<span class=\"_ _d9\"> </span>NOK<span class=\"_ _18e\"> </span>NOK<span class=\"_ _c1\"> </span> 1Ac<span class=\"_ _4\"></span>quisition Owner<span class=\"ls8 ws1\">-</span>V<span class=\"_ _4\"></span>oting<span class=\"_ _1\"></span> <span class=\"_ _ff\"></span><span class=\"ls8 ws1\"> </span>Local Functi<span class=\"_ _4\"></span>onal Share c1)1)Subsidia<span class=\"_ _1\"></span>ry of Intellilift AS<span class=\"_ _b8\"> </span><span class=\"ls13 ws2b\">Registered o<span class=\"_ _4\"></span>ff<span class=\"_ _1\"></span>ice</span>yea<span class=\"_ _1\"></span>rshipsharecurrencycurrencyin local<span class=\"_ _4\"></span> curIntellirob AS<span class=\"_ _116\"> </span>Kr<span class=\"_ _4\"></span>istiansand, Norwa<span class=\"_ _4\"></span>y<span class=\"_ _27\"> </span>2019<span class=\"_ _db\"> </span>10<span class=\"_ _1\"></span>0%<span class=\"_ _120\"> </span>100%<span class=\"_ _d9\"> </span>NOK<span class=\"_ _18e\"> </span>NOK<span class=\"_ _27\"> </span> 301) Re<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>s Inte<span class=\"_ _1\"></span>llil<span class=\"_ _1\"></span>if<span class=\"_ _1\"></span>t A<span class=\"_ _1\"></span>S\u2019 sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>.As p<span class=\"_ _1\"></span>er 3<span class=\"_ _1\"></span>1 Decem<span class=\"_ _1\"></span>ber 202<span class=\"_ _1\"></span>2 Ne<span class=\"_ _1\"></span>kkar do n<span class=\"_ _1\"></span>ot hold any positions in othe<span class=\"_ _1\"></span>r companie<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-89-3": {
   "value": "Not<span class=\"_ _4\"></span>e 8 <span class=\"_ _4\"></span>Subsidiarie<span class=\"_ _4\"></span>s and in<span class=\"_ _4\"></span>v<span class=\"_ _5\"></span>estments in o<span class=\"_ _4\"></span>ther c<span class=\"_ _4\"></span>ompaniesThe fo<span class=\"_ _1\"></span>llowin<span class=\"_ _1\"></span>g sub<span class=\"_ _1\"></span>sidi<span class=\"_ _1\"></span>arie<span class=\"_ _1\"></span>s are b<span class=\"_ _1\"></span>asi<span class=\"_ _1\"></span>s for th<span class=\"_ _1\"></span>e cons<span class=\"_ _1\"></span>olid<span class=\"_ _1\"></span>ated accou<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>s 31<span class=\"_ _1\"></span>.12.<span class=\"_ _2\"></span>22<span class=\"_ _1\"></span>:Ac<span class=\"_ _4\"></span>quisition V<span class=\"_ _4\"></span>oting<span class=\"_ _1\"></span> <span class=\"_ _ff\"></span><span class=\"ls8 ws1\"> </span>Local Functi<span class=\"_ _4\"></span>onal Share cSu<span class=\"_ _1\"></span>bsi<span class=\"_ _1\"></span>dia<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y of N<span class=\"_ _1\"></span>ek<span class=\"_ _1\"></span>kar A<span class=\"_ _1\"></span>SA<span class=\"_ _87\"> </span><span class=\"ls13 ws2b\">Registered office</span>yea<span class=\"_ _1\"></span>r<span class=\"_ _fd\"> </span><span class=\"ls16 ws15\">Ow<span class=\"_ _4\"></span>nership</span>sharecurrencycurrencyin local<span class=\"_ _4\"></span> curSy<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>f<span class=\"_ _2\"></span>t A<span class=\"_ _2\"></span>S<span class=\"_ _190\"> </span>V<span class=\"_ _4\"></span>es<span class=\"_ _1\"></span>tby<span class=\"_ _4\"></span>, Nor<span class=\"_ _1\"></span>way<span class=\"_ _179\"> </span>199<span class=\"_ _1\"></span>4<span class=\"_ _db\"> </span>10<span class=\"_ _1\"></span>0%<span class=\"_ _103\"> </span>1<span class=\"_ _1\"></span>00%<span class=\"_ _d9\"> </span>NOK<span class=\"_ _18e\"> </span>NOK<span class=\"_ _41\"> </span>1 0<span class=\"_ _1\"></span>45Nekkar AS<span class=\"_ _e4\"> </span>Kristiansand,<span class=\"_ _4\"></span> Norway<span class=\"_ _27\"> </span>2018<span class=\"_ _18a\"> </span>100%<span class=\"_ _120\"> </span>100%<span class=\"_ _d9\"> </span>NOK<span class=\"_ _18e\"> </span>NOK<span class=\"_ _24\"> </span>60Nekkar SkyW<span class=\"_ _4\"></span>alk<span class=\"_ _4\"></span>er Onshore<span class=\"_ _4\"></span> AS<span class=\"_ _5e\"> </span>Krist<span class=\"_ _4\"></span>iansand, Norwa<span class=\"_ _4\"></span>y<span class=\"_ _113\"> </span>202<span class=\"_ _1\"></span>2<span class=\"_ _18a\"> </span>100%<span class=\"_ _120\"> </span>10<span class=\"_ _1\"></span>0%<span class=\"_ _d9\"> </span>NOK<span class=\"_ _18e\"> </span>NOK<span class=\"_ _27\"> </span> 30Ac<span class=\"_ _4\"></span>quisition V<span class=\"_ _4\"></span>oting<span class=\"_ _1\"></span> <span class=\"_ _ff\"></span><span class=\"ls8 ws1\"> </span>Local Functi<span class=\"_ _4\"></span>onal Share cSu<span class=\"_ _1\"></span>bsi<span class=\"_ _1\"></span>dia<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y of Sync<span class=\"_ _1\"></span>rol<span class=\"_ _1\"></span>if<span class=\"_ _1\"></span>t A<span class=\"_ _1\"></span>S<span class=\"_ _be\"> </span><span class=\"ls13 ws2b\">Registered office</span>yea<span class=\"_ _1\"></span>r<span class=\"_ _fd\"> </span><span class=\"ls16 ws15\">Ow<span class=\"_ _4\"></span>nership</span>sharecurrencycurrencyin local<span class=\"_ _4\"></span> curS<span class=\"_ _4\"></span>yncrol<span class=\"_ _4\"></span>ift Inc<span class=\"_ _191\"> </span>USA<span class=\"_ _27\"> </span>2019<span class=\"_ _18a\"> </span>100%<span class=\"_ _120\"> </span>100%<span class=\"_ _3d\"> </span>USD<span class=\"_ _126\"> </span>USD<span class=\"_ _192\"> </span>Syncrolif<span class=\"_ _1\"></span>t S<span class=\"_ _1\"></span>outh E<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>t As<span class=\"_ _1\"></span>ia<span class=\"_ _18b\"> </span>Singa<span class=\"_ _1\"></span>pore<span class=\"_ _27\"> </span>201<span class=\"_ _1\"></span>9<span class=\"_ _18a\"> </span>100%<span class=\"_ _120\"> </span>100%<span class=\"_ _3d\"> </span>SGD<span class=\"_ _187\"> </span>SG<span class=\"_ _1\"></span>D<span class=\"_ _192\"> </span>Ac<span class=\"_ _4\"></span>quisition V<span class=\"_ _4\"></span>oting<span class=\"_ _1\"></span> <span class=\"_ _ff\"></span><span class=\"ls8 ws1\"> </span>Local Functi<span class=\"_ _4\"></span>onal Share cSu<span class=\"_ _1\"></span>bsi<span class=\"_ _1\"></span>dia<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y of N<span class=\"_ _1\"></span>ek<span class=\"_ _1\"></span>kar A<span class=\"_ _1\"></span>S<span class=\"_ _79\"> </span><span class=\"ls13 ws2b\">Registered o<span class=\"_ _4\"></span>ff<span class=\"_ _1\"></span>ice</span>yea<span class=\"_ _1\"></span>r<span class=\"_ _fd\"> </span><span class=\"ls16 ws15\">Ow<span class=\"_ _4\"></span>nership</span>sharecurrencycurrencyin local<span class=\"_ _4\"></span> curIntellilif<span class=\"_ _1\"></span>t AS<span class=\"_ _193\"> </span>Kristia<span class=\"_ _4\"></span>nsand, Norway<span class=\"_ _179\"> </span>201<span class=\"_ _1\"></span>9<span class=\"_ _1b\"> </span>51%<span class=\"_ _e0\"> </span>51%<span class=\"_ _d9\"> </span>NOK<span class=\"_ _18e\"> </span>NOK<span class=\"_ _c1\"> </span> 1Ac<span class=\"_ _4\"></span>quisition Owner<span class=\"ls8 ws1\">-</span>V<span class=\"_ _4\"></span>oting<span class=\"_ _1\"></span> <span class=\"_ _ff\"></span><span class=\"ls8 ws1\"> </span>Local Functi<span class=\"_ _4\"></span>onal Share c1)1)Subsidia<span class=\"_ _1\"></span>ry of Intellilift AS<span class=\"_ _b8\"> </span><span class=\"ls13 ws2b\">Registered o<span class=\"_ _4\"></span>ff<span class=\"_ _1\"></span>ice</span>yea<span class=\"_ _1\"></span>rshipsharecurrencycurrencyin local<span class=\"_ _4\"></span> curIntellirob AS<span class=\"_ _116\"> </span>Kr<span class=\"_ _4\"></span>istiansand, Norwa<span class=\"_ _4\"></span>y<span class=\"_ _27\"> </span>2019<span class=\"_ _db\"> </span>10<span class=\"_ _1\"></span>0%<span class=\"_ _120\"> </span>100%<span class=\"_ _d9\"> </span>NOK<span class=\"_ _18e\"> </span>NOK<span class=\"_ _27\"> </span> 301) Re<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>s Inte<span class=\"_ _1\"></span>llil<span class=\"_ _1\"></span>if<span class=\"_ _1\"></span>t A<span class=\"_ _1\"></span>S\u2019 sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>.As p<span class=\"_ _1\"></span>er 3<span class=\"_ _1\"></span>1 Decem<span class=\"_ _1\"></span>ber 202<span class=\"_ _1\"></span>2 Ne<span class=\"_ _1\"></span>kkar do n<span class=\"_ _1\"></span>ot hold any positions in othe<span class=\"_ _1\"></span>r companie<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfJointVenturesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-89-4": {
   "value": "Not<span class=\"_ _4\"></span>e 8 <span class=\"_ _4\"></span>Subsidiarie<span class=\"_ _4\"></span>s and in<span class=\"_ _4\"></span>v<span class=\"_ _5\"></span>estments in o<span class=\"_ _4\"></span>ther c<span class=\"_ _4\"></span>ompaniesThe fo<span class=\"_ _1\"></span>llowin<span class=\"_ _1\"></span>g sub<span class=\"_ _1\"></span>sidi<span class=\"_ _1\"></span>arie<span class=\"_ _1\"></span>s are b<span class=\"_ _1\"></span>asi<span class=\"_ _1\"></span>s for th<span class=\"_ _1\"></span>e cons<span class=\"_ _1\"></span>olid<span class=\"_ _1\"></span>ated accou<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>s 31<span class=\"_ _1\"></span>.12.<span class=\"_ _2\"></span>22<span class=\"_ _1\"></span>:Ac<span class=\"_ _4\"></span>quisition V<span class=\"_ _4\"></span>oting<span class=\"_ _1\"></span> <span class=\"_ _ff\"></span><span class=\"ls8 ws1\"> </span>Local Functi<span class=\"_ _4\"></span>onal Share cSu<span class=\"_ _1\"></span>bsi<span class=\"_ _1\"></span>dia<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y of N<span class=\"_ _1\"></span>ek<span class=\"_ _1\"></span>kar A<span class=\"_ _1\"></span>SA<span class=\"_ _87\"> </span><span class=\"ls13 ws2b\">Registered office</span>yea<span class=\"_ _1\"></span>r<span class=\"_ _fd\"> </span><span class=\"ls16 ws15\">Ow<span class=\"_ _4\"></span>nership</span>sharecurrencycurrencyin local<span class=\"_ _4\"></span> curSy<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>f<span class=\"_ _2\"></span>t A<span class=\"_ _2\"></span>S<span class=\"_ _190\"> </span>V<span class=\"_ _4\"></span>es<span class=\"_ _1\"></span>tby<span class=\"_ _4\"></span>, Nor<span class=\"_ _1\"></span>way<span class=\"_ _179\"> </span>199<span class=\"_ _1\"></span>4<span class=\"_ _db\"> </span>10<span class=\"_ _1\"></span>0%<span class=\"_ _103\"> </span>1<span class=\"_ _1\"></span>00%<span class=\"_ _d9\"> </span>NOK<span class=\"_ _18e\"> </span>NOK<span class=\"_ _41\"> </span>1 0<span class=\"_ _1\"></span>45Nekkar AS<span class=\"_ _e4\"> </span>Kristiansand,<span class=\"_ _4\"></span> Norway<span class=\"_ _27\"> </span>2018<span class=\"_ _18a\"> </span>100%<span class=\"_ _120\"> </span>100%<span class=\"_ _d9\"> </span>NOK<span class=\"_ _18e\"> </span>NOK<span class=\"_ _24\"> </span>60Nekkar SkyW<span class=\"_ _4\"></span>alk<span class=\"_ _4\"></span>er Onshore<span class=\"_ _4\"></span> AS<span class=\"_ _5e\"> </span>Krist<span class=\"_ _4\"></span>iansand, Norwa<span class=\"_ _4\"></span>y<span class=\"_ _113\"> </span>202<span class=\"_ _1\"></span>2<span class=\"_ _18a\"> </span>100%<span class=\"_ _120\"> </span>10<span class=\"_ _1\"></span>0%<span class=\"_ _d9\"> </span>NOK<span class=\"_ _18e\"> </span>NOK<span class=\"_ _27\"> </span> 30Ac<span class=\"_ _4\"></span>quisition V<span class=\"_ _4\"></span>oting<span class=\"_ _1\"></span> <span class=\"_ _ff\"></span><span class=\"ls8 ws1\"> </span>Local Functi<span class=\"_ _4\"></span>onal Share cSu<span class=\"_ _1\"></span>bsi<span class=\"_ _1\"></span>dia<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y of Sync<span class=\"_ _1\"></span>rol<span class=\"_ _1\"></span>if<span class=\"_ _1\"></span>t A<span class=\"_ _1\"></span>S<span class=\"_ _be\"> </span><span class=\"ls13 ws2b\">Registered office</span>yea<span class=\"_ _1\"></span>r<span class=\"_ _fd\"> </span><span class=\"ls16 ws15\">Ow<span class=\"_ _4\"></span>nership</span>sharecurrencycurrencyin local<span class=\"_ _4\"></span> curS<span class=\"_ _4\"></span>yncrol<span class=\"_ _4\"></span>ift Inc<span class=\"_ _191\"> </span>USA<span class=\"_ _27\"> </span>2019<span class=\"_ _18a\"> </span>100%<span class=\"_ _120\"> </span>100%<span class=\"_ _3d\"> </span>USD<span class=\"_ _126\"> </span>USD<span class=\"_ _192\"> </span>Syncrolif<span class=\"_ _1\"></span>t S<span class=\"_ _1\"></span>outh E<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>t As<span class=\"_ _1\"></span>ia<span class=\"_ _18b\"> </span>Singa<span class=\"_ _1\"></span>pore<span class=\"_ _27\"> </span>201<span class=\"_ _1\"></span>9<span class=\"_ _18a\"> </span>100%<span class=\"_ _120\"> </span>100%<span class=\"_ _3d\"> </span>SGD<span class=\"_ _187\"> </span>SG<span class=\"_ _1\"></span>D<span class=\"_ _192\"> </span>Ac<span class=\"_ _4\"></span>quisition V<span class=\"_ _4\"></span>oting<span class=\"_ _1\"></span> <span class=\"_ _ff\"></span><span class=\"ls8 ws1\"> </span>Local Functi<span class=\"_ _4\"></span>onal Share cSu<span class=\"_ _1\"></span>bsi<span class=\"_ _1\"></span>dia<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y of N<span class=\"_ _1\"></span>ek<span class=\"_ _1\"></span>kar A<span class=\"_ _1\"></span>S<span class=\"_ _79\"> </span><span class=\"ls13 ws2b\">Registered o<span class=\"_ _4\"></span>ff<span class=\"_ _1\"></span>ice</span>yea<span class=\"_ _1\"></span>r<span class=\"_ _fd\"> </span><span class=\"ls16 ws15\">Ow<span class=\"_ _4\"></span>nership</span>sharecurrencycurrencyin local<span class=\"_ _4\"></span> curIntellilif<span class=\"_ _1\"></span>t AS<span class=\"_ _193\"> </span>Kristia<span class=\"_ _4\"></span>nsand, Norway<span class=\"_ _179\"> </span>201<span class=\"_ _1\"></span>9<span class=\"_ _1b\"> </span>51%<span class=\"_ _e0\"> </span>51%<span class=\"_ _d9\"> </span>NOK<span class=\"_ _18e\"> </span>NOK<span class=\"_ _c1\"> </span> 1Ac<span class=\"_ _4\"></span>quisition Owner<span class=\"ls8 ws1\">-</span>V<span class=\"_ _4\"></span>oting<span class=\"_ _1\"></span> <span class=\"_ _ff\"></span><span class=\"ls8 ws1\"> </span>Local Functi<span class=\"_ _4\"></span>onal Share c1)1)Subsidia<span class=\"_ _1\"></span>ry of Intellilift AS<span class=\"_ _b8\"> </span><span class=\"ls13 ws2b\">Registered o<span class=\"_ _4\"></span>ff<span class=\"_ _1\"></span>ice</span>yea<span class=\"_ _1\"></span>rshipsharecurrencycurrencyin local<span class=\"_ _4\"></span> curIntellirob AS<span class=\"_ _116\"> </span>Kr<span class=\"_ _4\"></span>istiansand, Norwa<span class=\"_ _4\"></span>y<span class=\"_ _27\"> </span>2019<span class=\"_ _db\"> </span>10<span class=\"_ _1\"></span>0%<span class=\"_ _120\"> </span>100%<span class=\"_ _d9\"> </span>NOK<span class=\"_ _18e\"> </span>NOK<span class=\"_ _27\"> </span> 301) Re<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>s Inte<span class=\"_ _1\"></span>llil<span class=\"_ _1\"></span>if<span class=\"_ _1\"></span>t A<span class=\"_ _1\"></span>S\u2019 sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>.As p<span class=\"_ _1\"></span>er 3<span class=\"_ _1\"></span>1 Decem<span class=\"_ _1\"></span>ber 202<span class=\"_ _1\"></span>2 Ne<span class=\"_ _1\"></span>kkar do n<span class=\"_ _1\"></span>ot hold any positions in othe<span class=\"_ _1\"></span>r companie<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-90-2": {
   "value": "Not<span class=\"_ _4\"></span>e 9 <span class=\"_ _4\"></span>T<span class=\"_ _6\"></span>rade and o<span class=\"_ _4\"></span>ther rec<span class=\"_ _4\"></span>eiv<span class=\"_ _4\"></span>ables<span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00T<span class=\"_ _4\"></span>rade receivabl<span class=\"_ _1\"></span>es<span class=\"_ _ab\"> </span>2<span class=\"_ _1\"></span>022<span class=\"_ _130\"> </span>2<span class=\"_ _1\"></span>021T<span class=\"_ _4\"></span>rade receivabl<span class=\"_ _1\"></span>es<span class=\"_ _183\"> </span>1<span class=\"_ _1\"></span>19<span class=\"_ _1\"></span> 8<span class=\"_ _1\"></span>42<span class=\"_ _128\"> </span><span class=\"ls8a ws89\">1<span class=\"_ _1\"></span>47<span class=\"_ _1\"></span> 6<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>2</span>Los<span class=\"_ _1\"></span>s provis<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>s<span class=\"_ _194\"> </span>-1<span class=\"_ _1\"></span>2 9<span class=\"_ _2\"></span>6<span class=\"_ _1\"></span>7<span class=\"_ _161\"> </span>-1<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span> 9<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>3Net t<span class=\"_ _1\"></span>rad<span class=\"_ _1\"></span>e re<span class=\"_ _1\"></span>ceiva<span class=\"_ _1\"></span>bl<span class=\"_ _1\"></span>es<span class=\"_ _cb\"> </span> 1<span class=\"_ _1\"></span>06 875 <span class=\"_ _193\"> </span> 1<span class=\"_ _1\"></span>34 7<span class=\"_ _4\"></span>49 T<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ade rec<span class=\"_ _4\"></span>eivables<span class=\"_ _4\"></span> (<span class=\"_ _4\"></span>net<span class=\"_ _4\"></span>) per cur<span class=\"_ _4\"></span>rency:<span class=\"_ _9c\"> </span>2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>1<span class=\"_ _195\"> </span><span class=\"ls2e ws2d\">2020</span>EUR<span class=\"_ _e\"> </span><span class=\"ls8 ws1\">14 1<span class=\"_ _1\"></span>86<span class=\"_ _150\"> </span><span class=\"ls80 ws7e\">4<span class=\"_ _1\"></span>3<span class=\"_ _2\"></span> 9<span class=\"_ _1\"></span>74</span></span>USD<span class=\"_ _68\"> </span>8<span class=\"_ _1\"></span>5 72<span class=\"_ _1\"></span>5<span class=\"_ _138\"> </span>6<span class=\"_ _1\"></span>6 28<span class=\"_ _1\"></span>3NOK<span class=\"_ _196\"> </span>4 67<span class=\"_ _1\"></span>1<span class=\"_ _da\"> </span><span class=\"ls18 ws17\">4 124</span>SGD<span class=\"_ _197\"> </span>2 293<span class=\"_ _15f\"> </span><span class=\"ls2e ws2d\">19 502</span>Other curr<span class=\"_ _4\"></span>encies<span class=\"_ _198\"> </span> - <span class=\"_ _da\"> </span> 8<span class=\"_ _1\"></span>66 T<span class=\"_ _5\"></span>otal<span class=\"_ _134\"> </span> 10<span class=\"_ _1\"></span>6 875 <span class=\"_ _193\"> </span> 13<span class=\"_ _1\"></span>4 7<span class=\"_ _4\"></span>49 For addition<span class=\"_ _1\"></span>al information on account<span class=\"_ _1\"></span>s receivable<span class=\"_ _1\"></span>s and a<span class=\"_ _1\"></span>sso<span class=\"_ _1\"></span>ciated risks<span class=\"_ _1\"></span>, see Accounting Principle<span class=\"_ _1\"></span>s and s<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>tions 2.<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>, 3<span class=\"_ _1\"></span>.1 and 4 an<span class=\"_ _1\"></span>d <span class=\"ls55 ws57\">N<span class=\"_ _1\"></span>ote 1<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span></span>.Other short<span class=\"_ _4\"></span>-t<span class=\"_ _4\"></span>erm rec<span class=\"_ _4\"></span>eivables<span class=\"_ _199\"> </span>202<span class=\"_ _1\"></span>2<span class=\"_ _130\"> </span>202<span class=\"_ _1\"></span>1VAT<span class=\"_ _19a\"> </span> 5 86<span class=\"_ _1\"></span>6 <span class=\"_ _15e\"> </span> 5 905 Prepa<span class=\"_ _4\"></span>yments<span class=\"_ _a4\"> </span> 8<span class=\"_ _1\"></span>19 <span class=\"_ _19b\"> </span> 1 275 Fair value of f<span class=\"_ _1\"></span>irm com<span class=\"_ _1\"></span>mitm<span class=\"_ _1\"></span>ent, e<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tive he<span class=\"_ _1\"></span>dgin<span class=\"_ _1\"></span>g contra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s<span class=\"_ _10e\"> </span> <span class=\"_ _174\"> </span>-   <span class=\"_ _19c\"> </span> <span class=\"_ _174\"> </span>-   Prolo<span class=\"_ _1\"></span>ngin<span class=\"_ _1\"></span>g of ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tive he<span class=\"_ _1\"></span>dg<span class=\"_ _1\"></span>e relatio<span class=\"_ _1\"></span>nshi<span class=\"_ _1\"></span>p<span class=\"_ _19d\"> </span> 137 <span class=\"_ _161\"> </span> 5 2<span class=\"_ _1\"></span>55 Othe<span class=\"_ _1\"></span>r receivable<span class=\"_ _1\"></span>s<span class=\"_ _14c\"> </span> 302 <span class=\"_ _140\"> </span> 1 4<span class=\"_ _4\"></span>70 Other short<span class=\"_ _4\"></span>-t<span class=\"_ _4\"></span>erm rec<span class=\"_ _4\"></span>eivables<span class=\"_ _19e\"> </span> 7 126 <span class=\"_ _19f\"> </span> 13 90<span class=\"_ _1\"></span>6 For accrue<span class=\"_ _1\"></span>d, not invoiced re<span class=\"_ _4\"></span>venue, s<span class=\"_ _1\"></span>ee Note 2 <span class=\"ls35 ws35\">Re<span class=\"_ _4\"></span>venue.</span>For receivable<span class=\"_ _1\"></span>s relating to derivativ<span class=\"_ _4\"></span>es an<span class=\"_ _1\"></span>d he<span class=\"_ _1\"></span>dge accounting, s<span class=\"_ _1\"></span>ee <span class=\"ls55 ws57\">N<span class=\"_ _1\"></span>ote<span class=\"_ _1\"></span> 1<span class=\"_ _1\"></span>6<span class=\"ls42 ws45\"> D<span class=\"_ _1\"></span>erivatives.</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-90-3": {
   "value": "Not<span class=\"_ _4\"></span>e 9 <span class=\"_ _4\"></span>T<span class=\"_ _6\"></span>rade and o<span class=\"_ _4\"></span>ther rec<span class=\"_ _4\"></span>eiv<span class=\"_ _4\"></span>ables<span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00T<span class=\"_ _4\"></span>rade receivabl<span class=\"_ _1\"></span>es<span class=\"_ _ab\"> </span>2<span class=\"_ _1\"></span>022<span class=\"_ _130\"> </span>2<span class=\"_ _1\"></span>021T<span class=\"_ _4\"></span>rade receivabl<span class=\"_ _1\"></span>es<span class=\"_ _183\"> </span>1<span class=\"_ _1\"></span>19<span class=\"_ _1\"></span> 8<span class=\"_ _1\"></span>42<span class=\"_ _128\"> </span><span class=\"ls8a ws89\">1<span class=\"_ _1\"></span>47<span class=\"_ _1\"></span> 6<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>2</span>Los<span class=\"_ _1\"></span>s provis<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>s<span class=\"_ _194\"> </span>-1<span class=\"_ _1\"></span>2 9<span class=\"_ _2\"></span>6<span class=\"_ _1\"></span>7<span class=\"_ _161\"> </span>-1<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span> 9<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>3Net t<span class=\"_ _1\"></span>rad<span class=\"_ _1\"></span>e re<span class=\"_ _1\"></span>ceiva<span class=\"_ _1\"></span>bl<span class=\"_ _1\"></span>es<span class=\"_ _cb\"> </span> 1<span class=\"_ _1\"></span>06 875 <span class=\"_ _193\"> </span> 1<span class=\"_ _1\"></span>34 7<span class=\"_ _4\"></span>49 T<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ade rec<span class=\"_ _4\"></span>eivables<span class=\"_ _4\"></span> (<span class=\"_ _4\"></span>net<span class=\"_ _4\"></span>) per cur<span class=\"_ _4\"></span>rency:<span class=\"_ _9c\"> </span>2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>1<span class=\"_ _195\"> </span><span class=\"ls2e ws2d\">2020</span>EUR<span class=\"_ _e\"> </span><span class=\"ls8 ws1\">14 1<span class=\"_ _1\"></span>86<span class=\"_ _150\"> </span><span class=\"ls80 ws7e\">4<span class=\"_ _1\"></span>3<span class=\"_ _2\"></span> 9<span class=\"_ _1\"></span>74</span></span>USD<span class=\"_ _68\"> </span>8<span class=\"_ _1\"></span>5 72<span class=\"_ _1\"></span>5<span class=\"_ _138\"> </span>6<span class=\"_ _1\"></span>6 28<span class=\"_ _1\"></span>3NOK<span class=\"_ _196\"> </span>4 67<span class=\"_ _1\"></span>1<span class=\"_ _da\"> </span><span class=\"ls18 ws17\">4 124</span>SGD<span class=\"_ _197\"> </span>2 293<span class=\"_ _15f\"> </span><span class=\"ls2e ws2d\">19 502</span>Other curr<span class=\"_ _4\"></span>encies<span class=\"_ _198\"> </span> - <span class=\"_ _da\"> </span> 8<span class=\"_ _1\"></span>66 T<span class=\"_ _5\"></span>otal<span class=\"_ _134\"> </span> 10<span class=\"_ _1\"></span>6 875 <span class=\"_ _193\"> </span> 13<span class=\"_ _1\"></span>4 7<span class=\"_ _4\"></span>49 For addition<span class=\"_ _1\"></span>al information on account<span class=\"_ _1\"></span>s receivable<span class=\"_ _1\"></span>s and a<span class=\"_ _1\"></span>sso<span class=\"_ _1\"></span>ciated risks<span class=\"_ _1\"></span>, see Accounting Principle<span class=\"_ _1\"></span>s and s<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>tions 2.<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>, 3<span class=\"_ _1\"></span>.1 and 4 an<span class=\"_ _1\"></span>d <span class=\"ls55 ws57\">N<span class=\"_ _1\"></span>ote 1<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span></span>.Other short<span class=\"_ _4\"></span>-t<span class=\"_ _4\"></span>erm rec<span class=\"_ _4\"></span>eivables<span class=\"_ _199\"> </span>202<span class=\"_ _1\"></span>2<span class=\"_ _130\"> </span>202<span class=\"_ _1\"></span>1VAT<span class=\"_ _19a\"> </span> 5 86<span class=\"_ _1\"></span>6 <span class=\"_ _15e\"> </span> 5 905 Prepa<span class=\"_ _4\"></span>yments<span class=\"_ _a4\"> </span> 8<span class=\"_ _1\"></span>19 <span class=\"_ _19b\"> </span> 1 275 Fair value of f<span class=\"_ _1\"></span>irm com<span class=\"_ _1\"></span>mitm<span class=\"_ _1\"></span>ent, e<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tive he<span class=\"_ _1\"></span>dgin<span class=\"_ _1\"></span>g contra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s<span class=\"_ _10e\"> </span> <span class=\"_ _174\"> </span>-   <span class=\"_ _19c\"> </span> <span class=\"_ _174\"> </span>-   Prolo<span class=\"_ _1\"></span>ngin<span class=\"_ _1\"></span>g of ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tive he<span class=\"_ _1\"></span>dg<span class=\"_ _1\"></span>e relatio<span class=\"_ _1\"></span>nshi<span class=\"_ _1\"></span>p<span class=\"_ _19d\"> </span> 137 <span class=\"_ _161\"> </span> 5 2<span class=\"_ _1\"></span>55 Othe<span class=\"_ _1\"></span>r receivable<span class=\"_ _1\"></span>s<span class=\"_ _14c\"> </span> 302 <span class=\"_ _140\"> </span> 1 4<span class=\"_ _4\"></span>70 Other short<span class=\"_ _4\"></span>-t<span class=\"_ _4\"></span>erm rec<span class=\"_ _4\"></span>eivables<span class=\"_ _19e\"> </span> 7 126 <span class=\"_ _19f\"> </span> 13 90<span class=\"_ _1\"></span>6 For accrue<span class=\"_ _1\"></span>d, not invoiced re<span class=\"_ _4\"></span>venue, s<span class=\"_ _1\"></span>ee Note 2 <span class=\"ls35 ws35\">Re<span class=\"_ _4\"></span>venue.</span>For receivable<span class=\"_ _1\"></span>s relating to derivativ<span class=\"_ _4\"></span>es an<span class=\"_ _1\"></span>d he<span class=\"_ _1\"></span>dge accounting, s<span class=\"_ _1\"></span>ee <span class=\"ls55 ws57\">N<span class=\"_ _1\"></span>ote<span class=\"_ _1\"></span> 1<span class=\"_ _1\"></span>6<span class=\"ls42 ws45\"> D<span class=\"_ _1\"></span>erivatives.</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-90-4": {
   "value": "Not<span class=\"_ _4\"></span>e 9 <span class=\"_ _4\"></span>T<span class=\"_ _6\"></span>rade and o<span class=\"_ _4\"></span>ther rec<span class=\"_ _4\"></span>eiv<span class=\"_ _4\"></span>ables<span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00T<span class=\"_ _4\"></span>rade receivabl<span class=\"_ _1\"></span>es<span class=\"_ _ab\"> </span>2<span class=\"_ _1\"></span>022<span class=\"_ _130\"> </span>2<span class=\"_ _1\"></span>021T<span class=\"_ _4\"></span>rade receivabl<span class=\"_ _1\"></span>es<span class=\"_ _183\"> </span>1<span class=\"_ _1\"></span>19<span class=\"_ _1\"></span> 8<span class=\"_ _1\"></span>42<span class=\"_ _128\"> </span><span class=\"ls8a ws89\">1<span class=\"_ _1\"></span>47<span class=\"_ _1\"></span> 6<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>2</span>Los<span class=\"_ _1\"></span>s provis<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>s<span class=\"_ _194\"> </span>-1<span class=\"_ _1\"></span>2 9<span class=\"_ _2\"></span>6<span class=\"_ _1\"></span>7<span class=\"_ _161\"> </span>-1<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span> 9<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>3Net t<span class=\"_ _1\"></span>rad<span class=\"_ _1\"></span>e re<span class=\"_ _1\"></span>ceiva<span class=\"_ _1\"></span>bl<span class=\"_ _1\"></span>es<span class=\"_ _cb\"> </span> 1<span class=\"_ _1\"></span>06 875 <span class=\"_ _193\"> </span> 1<span class=\"_ _1\"></span>34 7<span class=\"_ _4\"></span>49 T<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ade rec<span class=\"_ _4\"></span>eivables<span class=\"_ _4\"></span> (<span class=\"_ _4\"></span>net<span class=\"_ _4\"></span>) per cur<span class=\"_ _4\"></span>rency:<span class=\"_ _9c\"> </span>2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>1<span class=\"_ _195\"> </span><span class=\"ls2e ws2d\">2020</span>EUR<span class=\"_ _e\"> </span><span class=\"ls8 ws1\">14 1<span class=\"_ _1\"></span>86<span class=\"_ _150\"> </span><span class=\"ls80 ws7e\">4<span class=\"_ _1\"></span>3<span class=\"_ _2\"></span> 9<span class=\"_ _1\"></span>74</span></span>USD<span class=\"_ _68\"> </span>8<span class=\"_ _1\"></span>5 72<span class=\"_ _1\"></span>5<span class=\"_ _138\"> </span>6<span class=\"_ _1\"></span>6 28<span class=\"_ _1\"></span>3NOK<span class=\"_ _196\"> </span>4 67<span class=\"_ _1\"></span>1<span class=\"_ _da\"> </span><span class=\"ls18 ws17\">4 124</span>SGD<span class=\"_ _197\"> </span>2 293<span class=\"_ _15f\"> </span><span class=\"ls2e ws2d\">19 502</span>Other curr<span class=\"_ _4\"></span>encies<span class=\"_ _198\"> </span> - <span class=\"_ _da\"> </span> 8<span class=\"_ _1\"></span>66 T<span class=\"_ _5\"></span>otal<span class=\"_ _134\"> </span> 10<span class=\"_ _1\"></span>6 875 <span class=\"_ _193\"> </span> 13<span class=\"_ _1\"></span>4 7<span class=\"_ _4\"></span>49 For addition<span class=\"_ _1\"></span>al information on account<span class=\"_ _1\"></span>s receivable<span class=\"_ _1\"></span>s and a<span class=\"_ _1\"></span>sso<span class=\"_ _1\"></span>ciated risks<span class=\"_ _1\"></span>, see Accounting Principle<span class=\"_ _1\"></span>s and s<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>tions 2.<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>, 3<span class=\"_ _1\"></span>.1 and 4 an<span class=\"_ _1\"></span>d <span class=\"ls55 ws57\">N<span class=\"_ _1\"></span>ote 1<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span></span>.Other short<span class=\"_ _4\"></span>-t<span class=\"_ _4\"></span>erm rec<span class=\"_ _4\"></span>eivables<span class=\"_ _199\"> </span>202<span class=\"_ _1\"></span>2<span class=\"_ _130\"> </span>202<span class=\"_ _1\"></span>1VAT<span class=\"_ _19a\"> </span> 5 86<span class=\"_ _1\"></span>6 <span class=\"_ _15e\"> </span> 5 905 Prepa<span class=\"_ _4\"></span>yments<span class=\"_ _a4\"> </span> 8<span class=\"_ _1\"></span>19 <span class=\"_ _19b\"> </span> 1 275 Fair value of f<span class=\"_ _1\"></span>irm com<span class=\"_ _1\"></span>mitm<span class=\"_ _1\"></span>ent, e<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tive he<span class=\"_ _1\"></span>dgin<span class=\"_ _1\"></span>g contra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s<span class=\"_ _10e\"> </span> <span class=\"_ _174\"> </span>-   <span class=\"_ _19c\"> </span> <span class=\"_ _174\"> </span>-   Prolo<span class=\"_ _1\"></span>ngin<span class=\"_ _1\"></span>g of ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tive he<span class=\"_ _1\"></span>dg<span class=\"_ _1\"></span>e relatio<span class=\"_ _1\"></span>nshi<span class=\"_ _1\"></span>p<span class=\"_ _19d\"> </span> 137 <span class=\"_ _161\"> </span> 5 2<span class=\"_ _1\"></span>55 Othe<span class=\"_ _1\"></span>r receivable<span class=\"_ _1\"></span>s<span class=\"_ _14c\"> </span> 302 <span class=\"_ _140\"> </span> 1 4<span class=\"_ _4\"></span>70 Other short<span class=\"_ _4\"></span>-t<span class=\"_ _4\"></span>erm rec<span class=\"_ _4\"></span>eivables<span class=\"_ _19e\"> </span> 7 126 <span class=\"_ _19f\"> </span> 13 90<span class=\"_ _1\"></span>6 For accrue<span class=\"_ _1\"></span>d, not invoiced re<span class=\"_ _4\"></span>venue, s<span class=\"_ _1\"></span>ee Note 2 <span class=\"ls35 ws35\">Re<span class=\"_ _4\"></span>venue.</span>For receivable<span class=\"_ _1\"></span>s relating to derivativ<span class=\"_ _4\"></span>es an<span class=\"_ _1\"></span>d he<span class=\"_ _1\"></span>dge accounting, s<span class=\"_ _1\"></span>ee <span class=\"ls55 ws57\">N<span class=\"_ _1\"></span>ote<span class=\"_ _1\"></span> 1<span class=\"_ _1\"></span>6<span class=\"ls42 ws45\"> D<span class=\"_ _1\"></span>erivatives.</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-90-5": {
   "value": "Not<span class=\"_ _4\"></span>e 9 <span class=\"_ _4\"></span>T<span class=\"_ _6\"></span>rade and o<span class=\"_ _4\"></span>ther rec<span class=\"_ _4\"></span>eiv<span class=\"_ _4\"></span>ables<span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00T<span class=\"_ _4\"></span>rade receivabl<span class=\"_ _1\"></span>es<span class=\"_ _ab\"> </span>2<span class=\"_ _1\"></span>022<span class=\"_ _130\"> </span>2<span class=\"_ _1\"></span>021T<span class=\"_ _4\"></span>rade receivabl<span class=\"_ _1\"></span>es<span class=\"_ _183\"> </span>1<span class=\"_ _1\"></span>19<span class=\"_ _1\"></span> 8<span class=\"_ _1\"></span>42<span class=\"_ _128\"> </span><span class=\"ls8a ws89\">1<span class=\"_ _1\"></span>47<span class=\"_ _1\"></span> 6<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>2</span>Los<span class=\"_ _1\"></span>s provis<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>s<span class=\"_ _194\"> </span>-1<span class=\"_ _1\"></span>2 9<span class=\"_ _2\"></span>6<span class=\"_ _1\"></span>7<span class=\"_ _161\"> </span>-1<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span> 9<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>3Net t<span class=\"_ _1\"></span>rad<span class=\"_ _1\"></span>e re<span class=\"_ _1\"></span>ceiva<span class=\"_ _1\"></span>bl<span class=\"_ _1\"></span>es<span class=\"_ _cb\"> </span> 1<span class=\"_ _1\"></span>06 875 <span class=\"_ _193\"> </span> 1<span class=\"_ _1\"></span>34 7<span class=\"_ _4\"></span>49 T<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ade rec<span class=\"_ _4\"></span>eivables<span class=\"_ _4\"></span> (<span class=\"_ _4\"></span>net<span class=\"_ _4\"></span>) per cur<span class=\"_ _4\"></span>rency:<span class=\"_ _9c\"> </span>2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>1<span class=\"_ _195\"> </span><span class=\"ls2e ws2d\">2020</span>EUR<span class=\"_ _e\"> </span><span class=\"ls8 ws1\">14 1<span class=\"_ _1\"></span>86<span class=\"_ _150\"> </span><span class=\"ls80 ws7e\">4<span class=\"_ _1\"></span>3<span class=\"_ _2\"></span> 9<span class=\"_ _1\"></span>74</span></span>USD<span class=\"_ _68\"> </span>8<span class=\"_ _1\"></span>5 72<span class=\"_ _1\"></span>5<span class=\"_ _138\"> </span>6<span class=\"_ _1\"></span>6 28<span class=\"_ _1\"></span>3NOK<span class=\"_ _196\"> </span>4 67<span class=\"_ _1\"></span>1<span class=\"_ _da\"> </span><span class=\"ls18 ws17\">4 124</span>SGD<span class=\"_ _197\"> </span>2 293<span class=\"_ _15f\"> </span><span class=\"ls2e ws2d\">19 502</span>Other curr<span class=\"_ _4\"></span>encies<span class=\"_ _198\"> </span> - <span class=\"_ _da\"> </span> 8<span class=\"_ _1\"></span>66 T<span class=\"_ _5\"></span>otal<span class=\"_ _134\"> </span> 10<span class=\"_ _1\"></span>6 875 <span class=\"_ _193\"> </span> 13<span class=\"_ _1\"></span>4 7<span class=\"_ _4\"></span>49 For addition<span class=\"_ _1\"></span>al information on account<span class=\"_ _1\"></span>s receivable<span class=\"_ _1\"></span>s and a<span class=\"_ _1\"></span>sso<span class=\"_ _1\"></span>ciated risks<span class=\"_ _1\"></span>, see Accounting Principle<span class=\"_ _1\"></span>s and s<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>tions 2.<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>, 3<span class=\"_ _1\"></span>.1 and 4 an<span class=\"_ _1\"></span>d <span class=\"ls55 ws57\">N<span class=\"_ _1\"></span>ote 1<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span></span>.Other short<span class=\"_ _4\"></span>-t<span class=\"_ _4\"></span>erm rec<span class=\"_ _4\"></span>eivables<span class=\"_ _199\"> </span>202<span class=\"_ _1\"></span>2<span class=\"_ _130\"> </span>202<span class=\"_ _1\"></span>1VAT<span class=\"_ _19a\"> </span> 5 86<span class=\"_ _1\"></span>6 <span class=\"_ _15e\"> </span> 5 905 Prepa<span class=\"_ _4\"></span>yments<span class=\"_ _a4\"> </span> 8<span class=\"_ _1\"></span>19 <span class=\"_ _19b\"> </span> 1 275 Fair value of f<span class=\"_ _1\"></span>irm com<span class=\"_ _1\"></span>mitm<span class=\"_ _1\"></span>ent, e<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tive he<span class=\"_ _1\"></span>dgin<span class=\"_ _1\"></span>g contra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s<span class=\"_ _10e\"> </span> <span class=\"_ _174\"> </span>-   <span class=\"_ _19c\"> </span> <span class=\"_ _174\"> </span>-   Prolo<span class=\"_ _1\"></span>ngin<span class=\"_ _1\"></span>g of ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tive he<span class=\"_ _1\"></span>dg<span class=\"_ _1\"></span>e relatio<span class=\"_ _1\"></span>nshi<span class=\"_ _1\"></span>p<span class=\"_ _19d\"> </span> 137 <span class=\"_ _161\"> </span> 5 2<span class=\"_ _1\"></span>55 Othe<span class=\"_ _1\"></span>r receivable<span class=\"_ _1\"></span>s<span class=\"_ _14c\"> </span> 302 <span class=\"_ _140\"> </span> 1 4<span class=\"_ _4\"></span>70 Other short<span class=\"_ _4\"></span>-t<span class=\"_ _4\"></span>erm rec<span class=\"_ _4\"></span>eivables<span class=\"_ _19e\"> </span> 7 126 <span class=\"_ _19f\"> </span> 13 90<span class=\"_ _1\"></span>6 For accrue<span class=\"_ _1\"></span>d, not invoiced re<span class=\"_ _4\"></span>venue, s<span class=\"_ _1\"></span>ee Note 2 <span class=\"ls35 ws35\">Re<span class=\"_ _4\"></span>venue.</span>For receivable<span class=\"_ _1\"></span>s relating to derivativ<span class=\"_ _4\"></span>es an<span class=\"_ _1\"></span>d he<span class=\"_ _1\"></span>dge accounting, s<span class=\"_ _1\"></span>ee <span class=\"ls55 ws57\">N<span class=\"_ _1\"></span>ote<span class=\"_ _1\"></span> 1<span class=\"_ _1\"></span>6<span class=\"ls42 ws45\"> D<span class=\"_ _1\"></span>erivatives.</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-90-6": {
   "value": "Not<span class=\"_ _4\"></span>e 9 <span class=\"_ _4\"></span>T<span class=\"_ _6\"></span>rade and o<span class=\"_ _4\"></span>ther rec<span class=\"_ _4\"></span>eiv<span class=\"_ _4\"></span>ables<span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00T<span class=\"_ _4\"></span>rade receivabl<span class=\"_ _1\"></span>es<span class=\"_ _ab\"> </span>2<span class=\"_ _1\"></span>022<span class=\"_ _130\"> </span>2<span class=\"_ _1\"></span>021T<span class=\"_ _4\"></span>rade receivabl<span class=\"_ _1\"></span>es<span class=\"_ _183\"> </span>1<span class=\"_ _1\"></span>19<span class=\"_ _1\"></span> 8<span class=\"_ _1\"></span>42<span class=\"_ _128\"> </span><span class=\"ls8a ws89\">1<span class=\"_ _1\"></span>47<span class=\"_ _1\"></span> 6<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>2</span>Los<span class=\"_ _1\"></span>s provis<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>s<span class=\"_ _194\"> </span>-1<span class=\"_ _1\"></span>2 9<span class=\"_ _2\"></span>6<span class=\"_ _1\"></span>7<span class=\"_ _161\"> </span>-1<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span> 9<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>3Net t<span class=\"_ _1\"></span>rad<span class=\"_ _1\"></span>e re<span class=\"_ _1\"></span>ceiva<span class=\"_ _1\"></span>bl<span class=\"_ _1\"></span>es<span class=\"_ _cb\"> </span> 1<span class=\"_ _1\"></span>06 875 <span class=\"_ _193\"> </span> 1<span class=\"_ _1\"></span>34 7<span class=\"_ _4\"></span>49 T<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ade rec<span class=\"_ _4\"></span>eivables<span class=\"_ _4\"></span> (<span class=\"_ _4\"></span>net<span class=\"_ _4\"></span>) per cur<span class=\"_ _4\"></span>rency:<span class=\"_ _9c\"> </span>2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>1<span class=\"_ _195\"> </span><span class=\"ls2e ws2d\">2020</span>EUR<span class=\"_ _e\"> </span><span class=\"ls8 ws1\">14 1<span class=\"_ _1\"></span>86<span class=\"_ _150\"> </span><span class=\"ls80 ws7e\">4<span class=\"_ _1\"></span>3<span class=\"_ _2\"></span> 9<span class=\"_ _1\"></span>74</span></span>USD<span class=\"_ _68\"> </span>8<span class=\"_ _1\"></span>5 72<span class=\"_ _1\"></span>5<span class=\"_ _138\"> </span>6<span class=\"_ _1\"></span>6 28<span class=\"_ _1\"></span>3NOK<span class=\"_ _196\"> </span>4 67<span class=\"_ _1\"></span>1<span class=\"_ _da\"> </span><span class=\"ls18 ws17\">4 124</span>SGD<span class=\"_ _197\"> </span>2 293<span class=\"_ _15f\"> </span><span class=\"ls2e ws2d\">19 502</span>Other curr<span class=\"_ _4\"></span>encies<span class=\"_ _198\"> </span> - <span class=\"_ _da\"> </span> 8<span class=\"_ _1\"></span>66 T<span class=\"_ _5\"></span>otal<span class=\"_ _134\"> </span> 10<span class=\"_ _1\"></span>6 875 <span class=\"_ _193\"> </span> 13<span class=\"_ _1\"></span>4 7<span class=\"_ _4\"></span>49 For addition<span class=\"_ _1\"></span>al information on account<span class=\"_ _1\"></span>s receivable<span class=\"_ _1\"></span>s and a<span class=\"_ _1\"></span>sso<span class=\"_ _1\"></span>ciated risks<span class=\"_ _1\"></span>, see Accounting Principle<span class=\"_ _1\"></span>s and s<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>tions 2.<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>, 3<span class=\"_ _1\"></span>.1 and 4 an<span class=\"_ _1\"></span>d <span class=\"ls55 ws57\">N<span class=\"_ _1\"></span>ote 1<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span></span>.Other short<span class=\"_ _4\"></span>-t<span class=\"_ _4\"></span>erm rec<span class=\"_ _4\"></span>eivables<span class=\"_ _199\"> </span>202<span class=\"_ _1\"></span>2<span class=\"_ _130\"> </span>202<span class=\"_ _1\"></span>1VAT<span class=\"_ _19a\"> </span> 5 86<span class=\"_ _1\"></span>6 <span class=\"_ _15e\"> </span> 5 905 Prepa<span class=\"_ _4\"></span>yments<span class=\"_ _a4\"> </span> 8<span class=\"_ _1\"></span>19 <span class=\"_ _19b\"> </span> 1 275 Fair value of f<span class=\"_ _1\"></span>irm com<span class=\"_ _1\"></span>mitm<span class=\"_ _1\"></span>ent, e<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tive he<span class=\"_ _1\"></span>dgin<span class=\"_ _1\"></span>g contra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s<span class=\"_ _10e\"> </span> <span class=\"_ _174\"> </span>-   <span class=\"_ _19c\"> </span> <span class=\"_ _174\"> </span>-   Prolo<span class=\"_ _1\"></span>ngin<span class=\"_ _1\"></span>g of ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tive he<span class=\"_ _1\"></span>dg<span class=\"_ _1\"></span>e relatio<span class=\"_ _1\"></span>nshi<span class=\"_ _1\"></span>p<span class=\"_ _19d\"> </span> 137 <span class=\"_ _161\"> </span> 5 2<span class=\"_ _1\"></span>55 Othe<span class=\"_ _1\"></span>r receivable<span class=\"_ _1\"></span>s<span class=\"_ _14c\"> </span> 302 <span class=\"_ _140\"> </span> 1 4<span class=\"_ _4\"></span>70 Other short<span class=\"_ _4\"></span>-t<span class=\"_ _4\"></span>erm rec<span class=\"_ _4\"></span>eivables<span class=\"_ _19e\"> </span> 7 126 <span class=\"_ _19f\"> </span> 13 90<span class=\"_ _1\"></span>6 For accrue<span class=\"_ _1\"></span>d, not invoiced re<span class=\"_ _4\"></span>venue, s<span class=\"_ _1\"></span>ee Note 2 <span class=\"ls35 ws35\">Re<span class=\"_ _4\"></span>venue.</span>For receivable<span class=\"_ _1\"></span>s relating to derivativ<span class=\"_ _4\"></span>es an<span class=\"_ _1\"></span>d he<span class=\"_ _1\"></span>dge accounting, s<span class=\"_ _1\"></span>ee <span class=\"ls55 ws57\">N<span class=\"_ _1\"></span>ote<span class=\"_ _1\"></span> 1<span class=\"_ _1\"></span>6<span class=\"ls42 ws45\"> D<span class=\"_ _1\"></span>erivatives.</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-91-2": {
   "value": "Not<span class=\"_ _4\"></span>e 10 Asse<span class=\"_ _4\"></span>ts pledged as s<span class=\"_ _4\"></span>ecuri<span class=\"_ _4\"></span>ty and guarant<span class=\"_ _4\"></span>ees <span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00Nek<span class=\"_ _1\"></span>kar A<span class=\"_ _1\"></span>SA has no interes<span class=\"_ _1\"></span>t bea<span class=\"_ _1\"></span>ring debt<span class=\"_ _1\"></span>, howe<span class=\"_ _4\"></span>ver a guara<span class=\"_ _1\"></span>ntee and credit fa<span class=\"_ _1\"></span>cilities with Nordea N<span class=\"_ _1\"></span>orge A<span class=\"_ _1\"></span>SA is established.Ne<span class=\"_ _1\"></span>kkar h<span class=\"_ _1\"></span>as th<span class=\"_ _1\"></span>e fol<span class=\"_ _1\"></span>lowing cre<span class=\"_ _1\"></span>dit f<span class=\"_ _1\"></span>acili<span class=\"_ _1\"></span>ties th<span class=\"_ _1\"></span>rou<span class=\"_ _1\"></span>gh it<span class=\"_ _1\"></span>s fac<span class=\"_ _1\"></span>ilita<span class=\"_ _1\"></span>tors:202<span class=\"_ _1\"></span>2<span class=\"_ _1a0\"> </span>202<span class=\"_ _1\"></span>1Limit<span class=\"_ _8e\"> </span><span class=\"ls15 ws14\">Dr<span class=\"_ _1\"></span>awn<span class=\"_ _17a\"> </span></span>Limit<span class=\"_ _27\"> </span><span class=\"ls15 ws14\">Dr<span class=\"_ _1\"></span>awn</span>Gu<span class=\"_ _1\"></span>ara<span class=\"_ _1\"></span>ntee limit fo<span class=\"_ _1\"></span>r Gro<span class=\"_ _1\"></span>up  (N<span class=\"_ _1\"></span>ord<span class=\"_ _1\"></span>ea)<span class=\"_ _107\"> </span> 2<span class=\"_ _4\"></span>90 000<span class=\"_ _4\"></span> <span class=\"_ _18e\"> </span><span class=\"ls8 ws1\"> 200 8<span class=\"_ _1\"></span>97 <span class=\"_ _2f\"> </span></span> 290 000<span class=\"_ _4\"></span> <span class=\"_ _58\"> </span><span class=\"ls8 ws1\"> 2<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>3 85<span class=\"_ _1\"></span>3 </span>Overdr<span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>t fa<span class=\"_ _1\"></span>cilit<span class=\"_ _1\"></span>y (No<span class=\"_ _1\"></span>rde<span class=\"_ _1\"></span>a<span class=\"_ _4\"></span>)<span class=\"_ _1a1\"> </span> 100<span class=\"_ _4\"></span> 000 <span class=\"_ _158\"> </span> - <span class=\"_ _1a2\"> </span> - <span class=\"_ _1a3\"> </span> - Revolving Cre<span class=\"_ _1\"></span>dit f<span class=\"_ _1\"></span>acilit<span class=\"_ _1\"></span>y (N<span class=\"_ _1\"></span>ord<span class=\"_ _1\"></span>ea)<span class=\"_ _1a4\"> </span> 100<span class=\"_ _4\"></span> 000 <span class=\"_ _158\"> </span> - <span class=\"_ _1a2\"> </span> - <span class=\"_ _1a3\"> </span> - The financ<span class=\"_ _4\"></span>e agreemen<span class=\"_ _4\"></span>ts include p<span class=\"_ _4\"></span>ledges of pl<span class=\"_ _4\"></span>ant and mac<span class=\"_ _4\"></span>hinery<span class=\"_ _4\"></span>, in<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>ento<span class=\"_ _4\"></span>r<span class=\"_ _1\"></span>y and ac<span class=\"_ _4\"></span>coun<span class=\"_ _4\"></span>ts recei<span class=\"_ _4\"></span>vables in<span class=\"_ _4\"></span> Nekkar ASA a<span class=\"_ _1\"></span>nd Syncrolift A<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>. The gu<span class=\"_ _1\"></span>arantee limit is utilized by Nekkar A<span class=\"_ _1\"></span>SA and Syncrolift A<span class=\"_ _1\"></span>S an<span class=\"_ _1\"></span>d cov<span class=\"_ _4\"></span>er payment gu<span class=\"_ _1\"></span>arantee, p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>forma<span class=\"_ _1\"></span>nce bonds, advanc<span class=\"_ _4\"></span>e pa<span class=\"_ _4\"></span>yment bonds<span class=\"_ _4\"></span> and tax guaran<span class=\"_ _4\"></span>tees.Und<span class=\"_ _1\"></span>er the new credit f<span class=\"_ _1\"></span>acilities es<span class=\"_ _1\"></span>tablis<span class=\"_ _1\"></span>hed in 202<span class=\"_ _1\"></span>2, the f<span class=\"_ _1\"></span>inancia<span class=\"_ _1\"></span>l co<span class=\"_ _4\"></span>venant<span class=\"_ _1\"></span>s are a debt ratio ba<span class=\"_ _1\"></span>sed on n<span class=\"_ _1\"></span>et debt<span class=\"_ _1\"></span>/EBITDA and an e<span class=\"_ _1\"></span>quit<span class=\"_ _1\"></span>y ratio based o<span class=\"_ _1\"></span>n equit<span class=\"_ _1\"></span>y<span class=\"_ _4\"></span>/t<span class=\"_ _4\"></span>otal as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s.\u2022 <span class=\"_ _44\"> </span>The comp<span class=\"_ _1\"></span>any\u2019s debt ratio shall not exc<span class=\"_ _4\"></span>eed 2<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>5 times the EB<span class=\"_ _1\"></span>ITDA and is ca<span class=\"_ _1\"></span>lculated from the cons<span class=\"_ _1\"></span>olidated total interest be<span class=\"_ _1\"></span>aring d<span class=\"_ _1\"></span>ebt to the consolidated EBITDA<span class=\"_ _1\"></span>.\u2022 <span class=\"_ _44\"> </span>Equity ratio shall n<span class=\"_ _1\"></span>ot be  lower than 35 %<span class=\"_ _1\"></span>, calc<span class=\"_ _1\"></span>ulated from the consolid<span class=\"_ _1\"></span>ated to<span class=\"_ _4\"></span>tal e<span class=\"_ _1\"></span>quit<span class=\"_ _1\"></span>y to consolidated total ass<span class=\"_ _4\"></span>ets.The cov<span class=\"_ _4\"></span>ena<span class=\"_ _1\"></span>nts al<span class=\"_ _1\"></span>so includ<span class=\"_ _1\"></span>e a condition requiri<span class=\"_ _1\"></span>ng Nek<span class=\"_ _1\"></span>kar to maintain it<span class=\"_ _1\"></span>s 10<span class=\"_ _1\"></span>0 % owner<span class=\"_ _1\"></span>ship in Syncrolift A<span class=\"_ _1\"></span>S. T<span class=\"_ _1\"></span>he co<span class=\"_ _4\"></span>venant<span class=\"_ _1\"></span>s are mon<span class=\"_ _1\"></span>itored on a regular b<span class=\"_ _1\"></span>asis to ensure complia<span class=\"_ _1\"></span>nce with the credit agreem<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>s which are tested and rep<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>ted on a quar<span class=\"_ _1\"></span>terly ba<span class=\"_ _1\"></span>sis<span class=\"_ _1\"></span>. Nek<span class=\"_ _1\"></span>kar was in complia<span class=\"_ _1\"></span>nce with its cov<span class=\"_ _4\"></span>enant<span class=\"_ _1\"></span>s as of De<span class=\"_ _1\"></span>cembe<span class=\"_ _1\"></span>r 31<span class=\"_ _1\"></span>, 202<span class=\"_ _1\"></span>2.For the a<span class=\"_ _1\"></span>bove menti<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span>d fac<span class=\"_ _1\"></span>ilitie<span class=\"_ _1\"></span>s the fo<span class=\"_ _1\"></span>llowing a<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>ets h<span class=\"_ _1\"></span>ave been pl<span class=\"_ _1\"></span>edg<span class=\"_ _1\"></span>ed a<span class=\"_ _1\"></span>s collatera<span class=\"_ _1\"></span>l to Nor<span class=\"_ _1\"></span>dea<span class=\"_ _1\"></span>: Assets pledged as<span class=\"_ _4\"></span> col<span class=\"_ _4\"></span>lateral<span class=\"_ _4\"></span> for se<span class=\"_ _4\"></span>cured debt<span class=\"_ _4\"></span>:<span class=\"_ _1a5\"> </span><span class=\"ls52 ws54\">202<span class=\"_ _1\"></span>2<span class=\"_ _1a6\"> </span>202<span class=\"_ _1\"></span>1</span>Accou<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>/Gro<span class=\"_ _1\"></span>up re<span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span>iva<span class=\"_ _1\"></span>bl<span class=\"_ _1\"></span>es <span class=\"_ _a1\"> </span> 12<span class=\"_ _1\"></span>5 9<span class=\"_ _1\"></span>47 <span class=\"_ _1a7\"> </span> 153 3<span class=\"_ _1\"></span>26 Inventor<span class=\"_ _1\"></span>y<span class=\"_ _4\"></span>/<span class=\"_ _1\"></span>Work in pro<span class=\"_ _1\"></span>gres<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>, incl<span class=\"_ _1\"></span>udi<span class=\"_ _1\"></span>ng no<span class=\"_ _1\"></span>n-invoiced p<span class=\"_ _1\"></span>rodu<span class=\"_ _1\"></span>cti<span class=\"_ _1\"></span>on<span class=\"_ _16a\"> </span> 125 035 <span class=\"_ _48\"> </span> 2<span class=\"_ _1\"></span>3 60<span class=\"_ _1\"></span>4 Property<span class=\"_ _4\"></span>, pl<span class=\"_ _4\"></span>ant and<span class=\"_ _4\"></span> equipment<span class=\"_ _f2\"> </span> 8 995 <span class=\"_ _39\"> </span> 14 1<span class=\"_ _1\"></span>96 Assets pledged as<span class=\"_ _4\"></span> col<span class=\"_ _4\"></span>lateral<span class=\"_ _4\"></span> *<span class=\"_ _1a8\"> </span> 259 976 <span class=\"_ _1a9\"> </span> 191 1<span class=\"_ _1\"></span>26 *  <span class=\"_ _ff\"></span>A<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>ts p<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>dg<span class=\"_ _1\"></span>ed a<span class=\"_ _1\"></span>s colla<span class=\"_ _1\"></span>tera<span class=\"_ _1\"></span>l on<span class=\"_ _1\"></span>ly in<span class=\"_ _1\"></span>clu<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>s N<span class=\"_ _1\"></span>ekk<span class=\"_ _1\"></span>ar A<span class=\"_ _1\"></span>SA a<span class=\"_ _1\"></span>nd Syn<span class=\"_ _1\"></span>crol<span class=\"_ _1\"></span>if<span class=\"_ _1\"></span>t A<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>. Th<span class=\"_ _1\"></span>e ple<span class=\"_ _1\"></span>dg<span class=\"_ _1\"></span>ed a<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s ar<span class=\"_ _1\"></span>e pre<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>nted i<span class=\"_ _1\"></span>n the b<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce she<span class=\"_ _1\"></span>et u<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>er the d<span class=\"_ _1\"></span>if<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>t cate<span class=\"_ _1\"></span>go<span class=\"_ _1\"></span>rie<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. In a<span class=\"_ _1\"></span>ddi<span class=\"_ _1\"></span>tion<span class=\"_ _1\"></span>, i<span class=\"_ _1\"></span>nvest<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>s in su<span class=\"_ _1\"></span>bsi<span class=\"_ _1\"></span>dia<span class=\"_ _1\"></span>rie<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d inte<span class=\"_ _1\"></span>rcom<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ny ba<span class=\"_ _1\"></span>lan<span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d loa<span class=\"_ _1\"></span>ns a<span class=\"_ _1\"></span>re el<span class=\"_ _1\"></span>imi<span class=\"_ _1\"></span>nate<span class=\"_ _1\"></span>d in th<span class=\"_ _1\"></span>e gro<span class=\"_ _1\"></span>up acc<span class=\"_ _4\"></span>ounts.A MN<span class=\"_ _1\"></span>OK 1<span class=\"_ _1\"></span>0 bank d<span class=\"_ _1\"></span>eposit in D<span class=\"_ _1\"></span>nB is in a<span class=\"_ _1\"></span>ddition res<span class=\"_ _1\"></span>tricted an<span class=\"_ _1\"></span>d ser<span class=\"_ _1\"></span>ves as collateral for de<span class=\"_ _1\"></span>rivativ<span class=\"_ _4\"></span>e facilities with Dn<span class=\"_ _1\"></span>B<span class=\"_ _1\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCollateralExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-91-3": {
   "value": "Not<span class=\"_ _4\"></span>e 10 Asse<span class=\"_ _4\"></span>ts pledged as s<span class=\"_ _4\"></span>ecuri<span class=\"_ _4\"></span>ty and guarant<span class=\"_ _4\"></span>ees <span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00Nek<span class=\"_ _1\"></span>kar A<span class=\"_ _1\"></span>SA has no interes<span class=\"_ _1\"></span>t bea<span class=\"_ _1\"></span>ring debt<span class=\"_ _1\"></span>, howe<span class=\"_ _4\"></span>ver a guara<span class=\"_ _1\"></span>ntee and credit fa<span class=\"_ _1\"></span>cilities with Nordea N<span class=\"_ _1\"></span>orge A<span class=\"_ _1\"></span>SA is established.Ne<span class=\"_ _1\"></span>kkar h<span class=\"_ _1\"></span>as th<span class=\"_ _1\"></span>e fol<span class=\"_ _1\"></span>lowing cre<span class=\"_ _1\"></span>dit f<span class=\"_ _1\"></span>acili<span class=\"_ _1\"></span>ties th<span class=\"_ _1\"></span>rou<span class=\"_ _1\"></span>gh it<span class=\"_ _1\"></span>s fac<span class=\"_ _1\"></span>ilita<span class=\"_ _1\"></span>tors:202<span class=\"_ _1\"></span>2<span class=\"_ _1a0\"> </span>202<span class=\"_ _1\"></span>1Limit<span class=\"_ _8e\"> </span><span class=\"ls15 ws14\">Dr<span class=\"_ _1\"></span>awn<span class=\"_ _17a\"> </span></span>Limit<span class=\"_ _27\"> </span><span class=\"ls15 ws14\">Dr<span class=\"_ _1\"></span>awn</span>Gu<span class=\"_ _1\"></span>ara<span class=\"_ _1\"></span>ntee limit fo<span class=\"_ _1\"></span>r Gro<span class=\"_ _1\"></span>up  (N<span class=\"_ _1\"></span>ord<span class=\"_ _1\"></span>ea)<span class=\"_ _107\"> </span> 2<span class=\"_ _4\"></span>90 000<span class=\"_ _4\"></span> <span class=\"_ _18e\"> </span><span class=\"ls8 ws1\"> 200 8<span class=\"_ _1\"></span>97 <span class=\"_ _2f\"> </span></span> 290 000<span class=\"_ _4\"></span> <span class=\"_ _58\"> </span><span class=\"ls8 ws1\"> 2<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>3 85<span class=\"_ _1\"></span>3 </span>Overdr<span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>t fa<span class=\"_ _1\"></span>cilit<span class=\"_ _1\"></span>y (No<span class=\"_ _1\"></span>rde<span class=\"_ _1\"></span>a<span class=\"_ _4\"></span>)<span class=\"_ _1a1\"> </span> 100<span class=\"_ _4\"></span> 000 <span class=\"_ _158\"> </span> - <span class=\"_ _1a2\"> </span> - <span class=\"_ _1a3\"> </span> - Revolving Cre<span class=\"_ _1\"></span>dit f<span class=\"_ _1\"></span>acilit<span class=\"_ _1\"></span>y (N<span class=\"_ _1\"></span>ord<span class=\"_ _1\"></span>ea)<span class=\"_ _1a4\"> </span> 100<span class=\"_ _4\"></span> 000 <span class=\"_ _158\"> </span> - <span class=\"_ _1a2\"> </span> - <span class=\"_ _1a3\"> </span> - The financ<span class=\"_ _4\"></span>e agreemen<span class=\"_ _4\"></span>ts include p<span class=\"_ _4\"></span>ledges of pl<span class=\"_ _4\"></span>ant and mac<span class=\"_ _4\"></span>hinery<span class=\"_ _4\"></span>, in<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>ento<span class=\"_ _4\"></span>r<span class=\"_ _1\"></span>y and ac<span class=\"_ _4\"></span>coun<span class=\"_ _4\"></span>ts recei<span class=\"_ _4\"></span>vables in<span class=\"_ _4\"></span> Nekkar ASA a<span class=\"_ _1\"></span>nd Syncrolift A<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>. The gu<span class=\"_ _1\"></span>arantee limit is utilized by Nekkar A<span class=\"_ _1\"></span>SA and Syncrolift A<span class=\"_ _1\"></span>S an<span class=\"_ _1\"></span>d cov<span class=\"_ _4\"></span>er payment gu<span class=\"_ _1\"></span>arantee, p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>forma<span class=\"_ _1\"></span>nce bonds, advanc<span class=\"_ _4\"></span>e pa<span class=\"_ _4\"></span>yment bonds<span class=\"_ _4\"></span> and tax guaran<span class=\"_ _4\"></span>tees.Und<span class=\"_ _1\"></span>er the new credit f<span class=\"_ _1\"></span>acilities es<span class=\"_ _1\"></span>tablis<span class=\"_ _1\"></span>hed in 202<span class=\"_ _1\"></span>2, the f<span class=\"_ _1\"></span>inancia<span class=\"_ _1\"></span>l co<span class=\"_ _4\"></span>venant<span class=\"_ _1\"></span>s are a debt ratio ba<span class=\"_ _1\"></span>sed on n<span class=\"_ _1\"></span>et debt<span class=\"_ _1\"></span>/EBITDA and an e<span class=\"_ _1\"></span>quit<span class=\"_ _1\"></span>y ratio based o<span class=\"_ _1\"></span>n equit<span class=\"_ _1\"></span>y<span class=\"_ _4\"></span>/t<span class=\"_ _4\"></span>otal as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s.\u2022 <span class=\"_ _44\"> </span>The comp<span class=\"_ _1\"></span>any\u2019s debt ratio shall not exc<span class=\"_ _4\"></span>eed 2<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>5 times the EB<span class=\"_ _1\"></span>ITDA and is ca<span class=\"_ _1\"></span>lculated from the cons<span class=\"_ _1\"></span>olidated total interest be<span class=\"_ _1\"></span>aring d<span class=\"_ _1\"></span>ebt to the consolidated EBITDA<span class=\"_ _1\"></span>.\u2022 <span class=\"_ _44\"> </span>Equity ratio shall n<span class=\"_ _1\"></span>ot be  lower than 35 %<span class=\"_ _1\"></span>, calc<span class=\"_ _1\"></span>ulated from the consolid<span class=\"_ _1\"></span>ated to<span class=\"_ _4\"></span>tal e<span class=\"_ _1\"></span>quit<span class=\"_ _1\"></span>y to consolidated total ass<span class=\"_ _4\"></span>ets.The cov<span class=\"_ _4\"></span>ena<span class=\"_ _1\"></span>nts al<span class=\"_ _1\"></span>so includ<span class=\"_ _1\"></span>e a condition requiri<span class=\"_ _1\"></span>ng Nek<span class=\"_ _1\"></span>kar to maintain it<span class=\"_ _1\"></span>s 10<span class=\"_ _1\"></span>0 % owner<span class=\"_ _1\"></span>ship in Syncrolift A<span class=\"_ _1\"></span>S. T<span class=\"_ _1\"></span>he co<span class=\"_ _4\"></span>venant<span class=\"_ _1\"></span>s are mon<span class=\"_ _1\"></span>itored on a regular b<span class=\"_ _1\"></span>asis to ensure complia<span class=\"_ _1\"></span>nce with the credit agreem<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>s which are tested and rep<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>ted on a quar<span class=\"_ _1\"></span>terly ba<span class=\"_ _1\"></span>sis<span class=\"_ _1\"></span>. Nek<span class=\"_ _1\"></span>kar was in complia<span class=\"_ _1\"></span>nce with its cov<span class=\"_ _4\"></span>enant<span class=\"_ _1\"></span>s as of De<span class=\"_ _1\"></span>cembe<span class=\"_ _1\"></span>r 31<span class=\"_ _1\"></span>, 202<span class=\"_ _1\"></span>2.For the a<span class=\"_ _1\"></span>bove menti<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span>d fac<span class=\"_ _1\"></span>ilitie<span class=\"_ _1\"></span>s the fo<span class=\"_ _1\"></span>llowing a<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>ets h<span class=\"_ _1\"></span>ave been pl<span class=\"_ _1\"></span>edg<span class=\"_ _1\"></span>ed a<span class=\"_ _1\"></span>s collatera<span class=\"_ _1\"></span>l to Nor<span class=\"_ _1\"></span>dea<span class=\"_ _1\"></span>: Assets pledged as<span class=\"_ _4\"></span> col<span class=\"_ _4\"></span>lateral<span class=\"_ _4\"></span> for se<span class=\"_ _4\"></span>cured debt<span class=\"_ _4\"></span>:<span class=\"_ _1a5\"> </span><span class=\"ls52 ws54\">202<span class=\"_ _1\"></span>2<span class=\"_ _1a6\"> </span>202<span class=\"_ _1\"></span>1</span>Accou<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>/Gro<span class=\"_ _1\"></span>up re<span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span>iva<span class=\"_ _1\"></span>bl<span class=\"_ _1\"></span>es <span class=\"_ _a1\"> </span> 12<span class=\"_ _1\"></span>5 9<span class=\"_ _1\"></span>47 <span class=\"_ _1a7\"> </span> 153 3<span class=\"_ _1\"></span>26 Inventor<span class=\"_ _1\"></span>y<span class=\"_ _4\"></span>/<span class=\"_ _1\"></span>Work in pro<span class=\"_ _1\"></span>gres<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>, incl<span class=\"_ _1\"></span>udi<span class=\"_ _1\"></span>ng no<span class=\"_ _1\"></span>n-invoiced p<span class=\"_ _1\"></span>rodu<span class=\"_ _1\"></span>cti<span class=\"_ _1\"></span>on<span class=\"_ _16a\"> </span> 125 035 <span class=\"_ _48\"> </span> 2<span class=\"_ _1\"></span>3 60<span class=\"_ _1\"></span>4 Property<span class=\"_ _4\"></span>, pl<span class=\"_ _4\"></span>ant and<span class=\"_ _4\"></span> equipment<span class=\"_ _f2\"> </span> 8 995 <span class=\"_ _39\"> </span> 14 1<span class=\"_ _1\"></span>96 Assets pledged as<span class=\"_ _4\"></span> col<span class=\"_ _4\"></span>lateral<span class=\"_ _4\"></span> *<span class=\"_ _1a8\"> </span> 259 976 <span class=\"_ _1a9\"> </span> 191 1<span class=\"_ _1\"></span>26 *  <span class=\"_ _ff\"></span>A<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>ts p<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>dg<span class=\"_ _1\"></span>ed a<span class=\"_ _1\"></span>s colla<span class=\"_ _1\"></span>tera<span class=\"_ _1\"></span>l on<span class=\"_ _1\"></span>ly in<span class=\"_ _1\"></span>clu<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>s N<span class=\"_ _1\"></span>ekk<span class=\"_ _1\"></span>ar A<span class=\"_ _1\"></span>SA a<span class=\"_ _1\"></span>nd Syn<span class=\"_ _1\"></span>crol<span class=\"_ _1\"></span>if<span class=\"_ _1\"></span>t A<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>. Th<span class=\"_ _1\"></span>e ple<span class=\"_ _1\"></span>dg<span class=\"_ _1\"></span>ed a<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s ar<span class=\"_ _1\"></span>e pre<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>nted i<span class=\"_ _1\"></span>n the b<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce she<span class=\"_ _1\"></span>et u<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>er the d<span class=\"_ _1\"></span>if<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>t cate<span class=\"_ _1\"></span>go<span class=\"_ _1\"></span>rie<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. In a<span class=\"_ _1\"></span>ddi<span class=\"_ _1\"></span>tion<span class=\"_ _1\"></span>, i<span class=\"_ _1\"></span>nvest<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>s in su<span class=\"_ _1\"></span>bsi<span class=\"_ _1\"></span>dia<span class=\"_ _1\"></span>rie<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d inte<span class=\"_ _1\"></span>rcom<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ny ba<span class=\"_ _1\"></span>lan<span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d loa<span class=\"_ _1\"></span>ns a<span class=\"_ _1\"></span>re el<span class=\"_ _1\"></span>imi<span class=\"_ _1\"></span>nate<span class=\"_ _1\"></span>d in th<span class=\"_ _1\"></span>e gro<span class=\"_ _1\"></span>up acc<span class=\"_ _4\"></span>ounts.A MN<span class=\"_ _1\"></span>OK 1<span class=\"_ _1\"></span>0 bank d<span class=\"_ _1\"></span>eposit in D<span class=\"_ _1\"></span>nB is in a<span class=\"_ _1\"></span>ddition res<span class=\"_ _1\"></span>tricted an<span class=\"_ _1\"></span>d ser<span class=\"_ _1\"></span>ves as collateral for de<span class=\"_ _1\"></span>rivativ<span class=\"_ _4\"></span>e facilities with Dn<span class=\"_ _1\"></span>B<span class=\"_ _1\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-92-2": {
   "value": "Not<span class=\"_ _4\"></span>e 11 <span class=\"_ _4\"></span>Share capital <span class=\"_ _4\"></span>and shareholder inf<span class=\"_ _4\"></span>ormati<span class=\"_ _4\"></span>on<span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>KDate<span class=\"_ _89\"> </span>Nu<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r of sh<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>es<span class=\"_ _1b\"> </span>Nominal value<span class=\"_ _96\"> </span>Share capital31/<span class=\"_ _1\"></span>12/2022<span class=\"_ _ca\"> </span> 10<span class=\"_ _1\"></span>6 78<span class=\"_ _1\"></span>0 3<span class=\"_ _1\"></span>34 <span class=\"_ _169\"> </span><span class=\"ls1c ws1b\">0.11<span class=\"_ _9f\"> </span></span> 1<span class=\"_ _1\"></span>1 7<span class=\"_ _4\"></span>45 837 31/<span class=\"_ _1\"></span>12/2021<span class=\"_ _ca\"> </span> 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 493 00<span class=\"_ _1\"></span>0 <span class=\"_ _169\"> </span><span class=\"ls1c ws1b\">0.11<span class=\"_ _11f\"> </span></span> 11 7<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>4 23<span class=\"_ _1\"></span>0 In 2022 th<span class=\"_ _1\"></span>ere was an incre<span class=\"_ _1\"></span>ase in sha<span class=\"_ _1\"></span>re capita<span class=\"_ _1\"></span>l of NOK 3<span class=\"_ _1\"></span>1 607 and a<span class=\"_ _1\"></span>n increase in s<span class=\"_ _1\"></span>hare premiu<span class=\"_ _1\"></span>m of NOK 2 0<span class=\"_ _1\"></span>55 893.The c<span class=\"_ _1\"></span>apital in<span class=\"_ _1\"></span>crease was related to a share pu<span class=\"_ _1\"></span>rchase progr<span class=\"_ _1\"></span>am where 287 3<span class=\"_ _1\"></span>34 sh<span class=\"_ _1\"></span>ares were issu<span class=\"_ _1\"></span>ed.Divid<span class=\"_ _4\"></span>ends paid<span class=\"_ _4\"></span> and pro<span class=\"_ _4\"></span>posed:<span class=\"_ _1aa\"> </span>202<span class=\"_ _1\"></span>2<span class=\"_ _1a6\"> </span>202<span class=\"_ _1\"></span>1Divid<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>d de<span class=\"_ _1\"></span>clare<span class=\"_ _1\"></span>d an<span class=\"_ _1\"></span>d paid d<span class=\"_ _1\"></span>uri<span class=\"_ _1\"></span>ng the yea<span class=\"_ _1\"></span>r: p<span class=\"_ _1\"></span>er sh<span class=\"_ _1\"></span>are<span class=\"_ _1ab\"> </span>-<span class=\"_ _13a\"> </span>-Dividend<span class=\"_ _4\"></span> proposed:<span class=\"_ _4\"></span> per share<span class=\"_ _10\"> </span>-<span class=\"_ _13a\"> </span>-Repaym<span class=\"_ _1\"></span>ent of is<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ed e<span class=\"_ _1\"></span>quit<span class=\"_ _1\"></span>y: N<span class=\"_ _1\"></span>O<span class=\"_ _1\"></span>K per s<span class=\"_ _1\"></span>hare<span class=\"_ _1ac\"> </span>-<span class=\"_ _13a\"> </span>-Share capital <span class=\"_ _ff\"></span> T<span class=\"_ _4\"></span>reasur<span class=\"_ _1\"></span>y shares:<span class=\"_ _1ad\"> </span><span class=\"ls2d ws1\">Nu<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>er o<span class=\"_ _1\"></span>f sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>s</span>(NO<span class=\"_ _1\"></span>K 1 0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0)T<span class=\"_ _4\"></span>reasu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y sha<span class=\"_ _1\"></span>res a<span class=\"_ _1\"></span>s of 3<span class=\"_ _1\"></span>1.12<span class=\"_ _1\"></span>.<span class=\"_ _2\"></span>202<span class=\"_ _1\"></span>1<span class=\"_ _26\"> </span> 6 632 <span class=\"_ _1ae\"> </span> 1 Sa<span class=\"_ _1\"></span>le of tre<span class=\"_ _1\"></span>asu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y sha<span class=\"_ _1\"></span>res 2<span class=\"_ _1\"></span>021<span class=\"_ _1af\"> </span> - T<span class=\"_ _4\"></span>reas<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>y s<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>021<span class=\"_ _67\"> </span> 6 632 <span class=\"_ _1b0\"> </span> 1 Purch<span class=\"_ _4\"></span>ase/<span class=\"_ _4\"></span>(<span class=\"_ _4\"></span>sale<span class=\"_ _5\"></span>) of<span class=\"_ _4\"></span> treas<span class=\"_ _4\"></span>ury shares 20<span class=\"_ _4\"></span>22<span class=\"_ _1b1\"> </span> - <span class=\"_ _1b0\"> </span> - T<span class=\"_ _4\"></span>reas<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>y s<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>022<span class=\"_ _86\"> </span> 6 632 <span class=\"_ _1b0\"> </span> 1 4)Pri<span class=\"_ _1\"></span>nci<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>l sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>ho<span class=\"_ _1\"></span>ld<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>s of N<span class=\"_ _1\"></span>ek<span class=\"_ _1\"></span>kar A<span class=\"_ _1\"></span>SA a<span class=\"_ _1\"></span>s of 3<span class=\"_ _1\"></span>1.12<span class=\"_ _2\"></span>.<span class=\"_ _1\"></span>2022<span class=\"_ _1\"></span>:<span class=\"_ _18e\"> </span>N<span class=\"_ _1\"></span>um<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>er of s<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s<span class=\"_ _8e\"> </span><span class=\"ls16 ws15\">Ownership<span class=\"_ _129\"> </span><span class=\"ls1a ws12\">Voting sha<span class=\"_ _1\"></span>re</span></span>Shareholder1,3)SK<span class=\"_ _1\"></span>EIE T<span class=\"_ _1\"></span>ECH<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>LOGY AS  31 475 82<span class=\"_ _1\"></span>3 <span class=\"_ _85\"> </span>29.<span class=\"_ _1\"></span>5%<span class=\"_ _1b2\"> </span>29.<span class=\"_ _1\"></span>5%RASMUSSE<span class=\"_ _4\"></span>NGRUP<span class=\"_ _4\"></span>PEN<span class=\"_ _4\"></span> AS<span class=\"_ _1b3\"> </span> 11 5<span class=\"_ _1\"></span>12 50<span class=\"_ _1\"></span>6 <span class=\"_ _108\"> </span>10.<span class=\"_ _1\"></span>8%<span class=\"_ _1b4\"> </span>10.<span class=\"_ _1\"></span>8%MP P<span class=\"_ _1\"></span>ENS<span class=\"_ _1\"></span>J<span class=\"_ _1\"></span>ON P<span class=\"_ _1\"></span>K<span class=\"_ _b1\"> </span> 5 69<span class=\"_ _1\"></span>8 8<span class=\"_ _1\"></span>03 <span class=\"_ _192\"> </span>5.<span class=\"_ _1\"></span>3%<span class=\"_ _1b5\"> </span>5.<span class=\"_ _1\"></span>3%TIG<span class=\"_ _1\"></span>ERST<span class=\"_ _4\"></span>ADEN A<span class=\"_ _1\"></span>S<span class=\"_ _1b6\"> </span> 5 557 50<span class=\"_ _1\"></span>1 <span class=\"_ _192\"> </span>5.2%<span class=\"_ _1b7\"> </span>5.2%A<span class=\"_ _4\"></span>V<span class=\"_ _5\"></span>ANZA BANK AB<span class=\"_ _1b8\"> </span> 4 764 5<span class=\"_ _1\"></span>45 <span class=\"_ _15a\"> </span>4<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>5%<span class=\"_ _1b7\"> </span>4.<span class=\"_ _1\"></span>5%DN<span class=\"_ _1\"></span>B BAN<span class=\"_ _1\"></span>K A<span class=\"_ _1\"></span>SA<span class=\"_ _1b9\"> </span> 4 053 0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0 <span class=\"_ _192\"> </span>3.8%<span class=\"_ _1b7\"> </span>3.8%NO<span class=\"_ _1\"></span>RD<span class=\"_ _1\"></span>NE<span class=\"_ _1\"></span>T BA<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>K AB<span class=\"_ _43\"> </span> 3 67<span class=\"_ _1\"></span>3 523 <span class=\"_ _192\"> </span>3<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>4%<span class=\"_ _1b5\"> </span>3<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>4%VINTERSTUA AS<span class=\"_ _1e\"> </span> 3 1<span class=\"_ _1\"></span>57 6<span class=\"_ _1\"></span>82 <span class=\"_ _15a\"> </span>3.0%<span class=\"_ _1b7\"> </span>3.0%2)SK<span class=\"_ _1\"></span>EIE CO<span class=\"_ _1\"></span>NS<span class=\"_ _1\"></span>UL<span class=\"_ _4\"></span>T<span class=\"_ _4\"></span>ANTS A<span class=\"_ _1\"></span>S  1 507 243 <span class=\"_ _109\"> </span>1.<span class=\"_ _1\"></span>4%<span class=\"_ _1ba\"> </span>1<span class=\"_ _1\"></span>.4%ITL<span class=\"_ _4\"></span>UTION AS<span class=\"_ _1bb\"> </span> 1 475 261 <span class=\"_ _109\"> </span>1<span class=\"_ _1\"></span>.4%<span class=\"_ _1ba\"> </span>1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>4%H<span class=\"_ _2\"></span>AT<span class=\"_ _2\"></span>L<span class=\"_ _2\"></span>E<span class=\"_ _2\"></span> A<span class=\"_ _2\"></span>S<span class=\"_ _1bc\"> </span> 1 4<span class=\"_ _1\"></span>47 833 <span class=\"_ _109\"> </span>1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>4%<span class=\"_ _1ba\"> </span>1.<span class=\"_ _1\"></span>4%3)SK<span class=\"_ _1\"></span>EIE K<span class=\"_ _2\"></span>APPA INVE<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>T A<span class=\"_ _1\"></span>S  1 20<span class=\"_ _1\"></span>4 828 <span class=\"_ _1bd\"> </span>1<span class=\"_ _1\"></span>.1%<span class=\"_ _18b\"> </span>1.1<span class=\"_ _1\"></span>%ALUNDO INVEST AS<span class=\"_ _1be\"> </span> 1 000<span class=\"_ _4\"></span> 000<span class=\"_ _4\"></span> <span class=\"_ _51\"> </span>0.9<span class=\"_ _1\"></span>%<span class=\"_ _1bf\"> </span>0.9%PIR<span class=\"_ _1\"></span>OL A<span class=\"_ _1\"></span>S<span class=\"_ _1c0\"> </span> 1 000<span class=\"_ _4\"></span> 000<span class=\"_ _4\"></span> <span class=\"_ _51\"> </span>0.9<span class=\"_ _1\"></span>%<span class=\"_ _1bf\"> </span>0.9%S<span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>DA<span class=\"_ _1\"></span>L<span class=\"_ _c9\"> </span> 800 000<span class=\"_ _4\"></span> <span class=\"_ _15a\"> </span>0<span class=\"_ _1\"></span>.7%<span class=\"_ _1b7\"> </span>0<span class=\"_ _1\"></span>.7%GU<span class=\"_ _1\"></span>T<span class=\"_ _1\"></span>TIS A<span class=\"_ _1\"></span>S<span class=\"_ _29\"> </span> 800 000<span class=\"_ _4\"></span> <span class=\"_ _15a\"> </span>0.7<span class=\"_ _1\"></span>%<span class=\"_ _1b7\"> </span>0.7<span class=\"_ _1\"></span>%MER<span class=\"_ _1\"></span>RI<span class=\"_ _1\"></span>LL L<span class=\"_ _4\"></span>YNC<span class=\"_ _1\"></span>H PRO<span class=\"_ _1\"></span>F<span class=\"_ _4\"></span>. CLE<span class=\"_ _1\"></span>ARI<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>G CORP<span class=\"_ _4\"></span>.<span class=\"_ _1a0\"> </span> 79<span class=\"_ _1\"></span>1 8<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>6 <span class=\"_ _15a\"> </span>0<span class=\"_ _1\"></span>.7%<span class=\"_ _1b7\"> </span>0<span class=\"_ _1\"></span>.7%BR<span class=\"_ _1\"></span>OWN BROTH<span class=\"_ _1\"></span>ERS H<span class=\"_ _1\"></span>AR<span class=\"_ _1\"></span>RI<span class=\"_ _1\"></span>MAN &amp; CO<span class=\"_ _77\"> </span> 7<span class=\"_ _1\"></span>70 00<span class=\"_ _1\"></span>0 <span class=\"_ _192\"> </span>0.7%<span class=\"_ _1b7\"> </span>0.7<span class=\"_ _1\"></span>%AVA<span class=\"_ _2\"></span>N<span class=\"_ _2\"></span>T<span class=\"_ _1\"></span> A<span class=\"_ _2\"></span>S<span class=\"_ _1c1\"> </span> 7<span class=\"_ _4\"></span>44 03<span class=\"_ _1\"></span>4 <span class=\"_ _192\"> </span>0.7%<span class=\"_ _1b7\"> </span>0.7<span class=\"_ _1\"></span>%NORDNET LI<span class=\"_ _4\"></span>VSF<span class=\"_ _4\"></span>ORSIKRING AS<span class=\"_ _1c2\"> </span> 61<span class=\"_ _1\"></span>8 852 <span class=\"_ _15a\"> </span>0.6%<span class=\"_ _9a\"> </span>0<span class=\"_ _1\"></span>.6%T<span class=\"_ _5\"></span>otal, 20 largest<span class=\"_ _4\"></span> shareholders<span class=\"_ _1c3\"> </span> 82 05<span class=\"_ _1\"></span>3 320 <span class=\"_ _162\"> </span>76<span class=\"_ _1\"></span>.<span class=\"_ _2\"></span>8%<span class=\"_ _1a2\"> </span>76<span class=\"_ _1\"></span>.<span class=\"_ _2\"></span>8%own s<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s<span class=\"_ _ea\"> </span> 6 6<span class=\"_ _1\"></span>32 <span class=\"_ _51\"> </span>0.0%<span class=\"_ _157\"> </span>0.0%T<span class=\"_ _4\"></span>otal othe<span class=\"_ _1\"></span>r<span class=\"_ _1bb\"> </span> 24 720 38<span class=\"_ _1\"></span>2 <span class=\"_ _7a\"> </span>2<span class=\"_ _1\"></span>3.<span class=\"_ _1\"></span>2%<span class=\"_ _b9\"> </span>23<span class=\"_ _1\"></span>.2%T<span class=\"_ _5\"></span>otal<span class=\"_ _a7\"> </span> 106 78<span class=\"_ _1\"></span>0 33<span class=\"_ _1\"></span>4 <span class=\"_ _79\"> </span>100.0<span class=\"_ _1\"></span>%<span class=\"_ _85\"> </span>100.0<span class=\"_ _1\"></span>%1)  <span class=\"_ _45\"></span>Sha<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s owne<span class=\"_ _1\"></span>d or co<span class=\"_ _1\"></span>ntro<span class=\"_ _1\"></span>lle<span class=\"_ _1\"></span>d by the S<span class=\"_ _1\"></span>keie f<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>ily, and co<span class=\"_ _1\"></span>mp<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ies d<span class=\"_ _1\"></span>ire<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>tly or i<span class=\"_ _1\"></span>ndi<span class=\"_ _1\"></span>rec<span class=\"_ _1\"></span>tl<span class=\"_ _1\"></span>y contro<span class=\"_ _1\"></span>lle<span class=\"_ _1\"></span>d by th<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>, ho<span class=\"_ _1\"></span>lds 3<span class=\"_ _1\"></span>4 6<span class=\"_ _1\"></span>53 03<span class=\"_ _1\"></span>6 sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>s rep<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ting 3<span class=\"_ _1\"></span>2,<span class=\"_ _1\"></span>5% of tot<span class=\"_ _1\"></span>al s<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span>. <span class=\"_ _16\"> </span> <span class=\"_ _37\"> </span> 2)  <span class=\"_ _45\"></span>Sha<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s owne<span class=\"_ _1\"></span>d or co<span class=\"_ _1\"></span>ntrol<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>d by Bja<span class=\"_ _1\"></span>rn<span class=\"_ _1\"></span>e Skei<span class=\"_ _1\"></span>e, an<span class=\"_ _1\"></span>d com<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>es d<span class=\"_ _1\"></span>ire<span class=\"_ _1\"></span>ctl<span class=\"_ _1\"></span>y or in<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>rec<span class=\"_ _1\"></span>tly co<span class=\"_ _1\"></span>ntro<span class=\"_ _1\"></span>lle<span class=\"_ _1\"></span>d by him<span class=\"_ _1\"></span>, h<span class=\"_ _1\"></span>old<span class=\"_ _1\"></span>s 1 507 243 sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>s re<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>ntin<span class=\"_ _1\"></span>g 1,<span class=\"_ _1\"></span>4% of tota<span class=\"_ _1\"></span>l sha<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. <span class=\"_ _38\"> </span> <span class=\"_ _25\"> </span> 3)  <span class=\"_ _45\"></span>T<span class=\"_ _4\"></span>r<span class=\"_ _1\"></span>ym S<span class=\"_ _1\"></span>keie h<span class=\"_ _1\"></span>old<span class=\"_ _1\"></span>s 4<span class=\"_ _1\"></span>65 142 sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>s in p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>n an<span class=\"_ _1\"></span>d 1 20<span class=\"_ _1\"></span>4 82<span class=\"_ _1\"></span>8 thr<span class=\"_ _1\"></span>oug<span class=\"_ _1\"></span>h Skei<span class=\"_ _1\"></span>e Ka<span class=\"_ _1\"></span>pp<span class=\"_ _1\"></span>a Inve<span class=\"_ _1\"></span>st A<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>.  T<span class=\"_ _4\"></span>ota<span class=\"_ _1\"></span>l sha<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s owne<span class=\"_ _1\"></span>d or co<span class=\"_ _1\"></span>ntro<span class=\"_ _1\"></span>lle<span class=\"_ _1\"></span>d by T<span class=\"_ _4\"></span>ry<span class=\"_ _1\"></span>m Skei<span class=\"_ _1\"></span>e, an<span class=\"_ _1\"></span>d com<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>es d<span class=\"_ _1\"></span>ire<span class=\"_ _1\"></span>ctl<span class=\"_ _1\"></span>y or in<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>rec<span class=\"_ _1\"></span>tly co<span class=\"_ _1\"></span>ntro<span class=\"_ _1\"></span>lle<span class=\"_ _1\"></span>d by him<span class=\"_ _1\"></span>, is 1 6<span class=\"_ _1\"></span>69 970, re<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>ntin<span class=\"_ _1\"></span>g 1<span class=\"_ _1\"></span>,6% of tot<span class=\"_ _1\"></span>al s<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>res . <span class=\"_ _66\"> </span> <span class=\"_ _25\"> </span> 4) V<span class=\"_ _4\"></span>otin<span class=\"_ _1\"></span>g po<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ion a<span class=\"_ _1\"></span>re c<span class=\"_ _1\"></span>alc<span class=\"_ _1\"></span>ulate<span class=\"_ _1\"></span>d af<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>r eli<span class=\"_ _1\"></span>min<span class=\"_ _1\"></span>atin<span class=\"_ _1\"></span>g sha<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s he<span class=\"_ _1\"></span>ld by Ne<span class=\"_ _1\"></span>kk<span class=\"_ _1\"></span>ar A<span class=\"_ _1\"></span>SA <span class=\"_ _49\"> </span> <span class=\"_ _37\"> </span> Sha<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span>, s<span class=\"_ _1\"></span>har<span class=\"_ _1\"></span>e optio<span class=\"_ _1\"></span>ns a<span class=\"_ _1\"></span>nd converti<span class=\"_ _1\"></span>on righ<span class=\"_ _1\"></span>ts own<span class=\"_ _1\"></span>ed or con<span class=\"_ _1\"></span>trolle<span class=\"_ _1\"></span>d by Boa<span class=\"_ _1\"></span>rd me<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>s, G<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>up executives an<span class=\"_ _1\"></span>d their rel<span class=\"_ _1\"></span>atives:Share<span class=\"_ _1\"></span>s3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _2\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>2<span class=\"_ _28\"> </span>3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _2\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>1<span class=\"_ _31\"> </span><span class=\"ls2e ws2d\">31.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2020</span>Board1)Tr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>m<span class=\"_ _2\"></span> S<span class=\"_ _2\"></span>k<span class=\"_ _1\"></span>e<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>e 1 669 970 <span class=\"_ _33\"> </span> 1 6<span class=\"_ _1\"></span>32 939 <span class=\"_ _33\"> </span> 1 482 939 Marit S<span class=\"_ _1\"></span>olb<span class=\"_ _1\"></span>erg<span class=\"_ _1c4\"> </span> 96 8<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>9 <span class=\"_ _a6\"> </span> 7<span class=\"_ _1\"></span>3 479 <span class=\"_ _a6\"> </span> 7<span class=\"_ _1\"></span>3 479 G<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>p E<span class=\"_ _1\"></span>xe<span class=\"_ _1\"></span>cu<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>s2)Ole Falk H<span class=\"_ _1\"></span>ans<span class=\"_ _1\"></span>en  20<span class=\"_ _1\"></span>0 31<span class=\"_ _1\"></span>1 Preben L<span class=\"_ _4\"></span>iltved<span class=\"_ _1c5\"> </span> 101 5<span class=\"_ _1\"></span>61 <span class=\"_ _a6\"> </span> 83 78<span class=\"_ _1\"></span>6 <span class=\"_ _88\"> </span> 7<span class=\"_ _4\"></span>4 979 Rolf<span class=\"_ _4\"></span>-<span class=\"_ _4\"></span>At<span class=\"_ _4\"></span>le T<span class=\"_ _5\"></span>omas<span class=\"_ _1\"></span>sen<span class=\"_ _1aa\"> </span> 3 303 <span class=\"_ _ac\"> </span> 3 3<span class=\"_ _1\"></span>03 <span class=\"_ _20\"> </span> 15<span class=\"_ _1\"></span>0 0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0 Met<span class=\"_ _1\"></span>te Har<span class=\"_ _1\"></span>v<span class=\"_ _75\"> </span> 19<span class=\"_ _1\"></span>8 765 <span class=\"_ _82\"> </span> 1<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>8 765 <span class=\"_ _ae\"> </span> 1<span class=\"_ _1\"></span>89 9<span class=\"_ _1\"></span>58 1)  <span class=\"_ _45\"></span>T<span class=\"_ _4\"></span>ry<span class=\"_ _1\"></span>m Skei<span class=\"_ _1\"></span>e ho<span class=\"_ _1\"></span>lds 4<span class=\"_ _1\"></span>65 1<span class=\"_ _1\"></span>42 sha<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s in pe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>son a<span class=\"_ _1\"></span>nd 1 2<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>4 828 t<span class=\"_ _1\"></span>hro<span class=\"_ _1\"></span>ugh S<span class=\"_ _1\"></span>keie K<span class=\"_ _1\"></span>ap<span class=\"_ _1\"></span>pa I<span class=\"_ _1\"></span>nves<span class=\"_ _1\"></span>t A<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>.  T<span class=\"_ _4\"></span>otal s<span class=\"_ _1\"></span>har<span class=\"_ _1\"></span>es own<span class=\"_ _1\"></span>ed o<span class=\"_ _1\"></span>r con<span class=\"_ _1\"></span>troll<span class=\"_ _1\"></span>ed by Trym Skei<span class=\"_ _1\"></span>e, an<span class=\"_ _1\"></span>d com<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>es d<span class=\"_ _1\"></span>ire<span class=\"_ _1\"></span>ctl<span class=\"_ _1\"></span>y or in<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>rec<span class=\"_ _1\"></span>tly co<span class=\"_ _1\"></span>ntro<span class=\"_ _1\"></span>lle<span class=\"_ _1\"></span>d by him<span class=\"_ _1\"></span>, is 1 6<span class=\"_ _1\"></span>69 970, re<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>ntn<span class=\"_ _1\"></span>ing 1<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>6% of tota<span class=\"_ _1\"></span>l sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. <span class=\"_ _f\"> </span> <span class=\"_ _37\"> </span> 2) Ol<span class=\"_ _1\"></span>e Falk Ha<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>en h<span class=\"_ _1\"></span>old<span class=\"_ _1\"></span>s 20<span class=\"_ _1\"></span>0 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>1 sha<span class=\"_ _1\"></span>res t<span class=\"_ _1\"></span>hro<span class=\"_ _1\"></span>ug<span class=\"_ _1\"></span>h OF<span class=\"_ _1\"></span>H Inves<span class=\"_ _1\"></span>t A<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>.30 May 2022, th<span class=\"_ _1\"></span>e Ann<span class=\"_ _1\"></span>ual Ge<span class=\"_ _1\"></span>nera<span class=\"_ _1\"></span>l Meeting a<span class=\"_ _1\"></span>dopted 2022, n<span class=\"_ _1\"></span>o shares h<span class=\"_ _1\"></span>av<span class=\"_ _4\"></span>e be<span class=\"_ _1\"></span>en issu<span class=\"_ _1\"></span>ed in relation to a a resolution to give the Boa<span class=\"_ _1\"></span>rd gene<span class=\"_ _1\"></span>ral autho<span class=\"_ _1\"></span>rity to share<span class=\"_ _4\"></span> purchase<span class=\"_ _4\"></span> program, henc<span class=\"_ _4\"></span>e the<span class=\"_ _4\"></span> remaini<span class=\"_ _4\"></span>ng shar<span class=\"_ _4\"></span>e issue a m<span class=\"_ _1\"></span>aximum of 1<span class=\"_ _1\"></span>0 678 034 share<span class=\"_ _1\"></span>s again<span class=\"_ _1\"></span>st ca<span class=\"_ _1\"></span>sh issue a<span class=\"_ _1\"></span>uthorit<span class=\"_ _1\"></span>y as pe<span class=\"_ _1\"></span>r 31 D<span class=\"_ _1\"></span>ecemb<span class=\"_ _1\"></span>er 202<span class=\"_ _1\"></span>2 is 2 820 05<span class=\"_ _1\"></span>8 or non-mone<span class=\"_ _4\"></span>tary redempt<span class=\"_ _4\"></span>ion, includ<span class=\"_ _4\"></span>ing merger<span class=\"_ _4\"></span> shares<span class=\"_ _1\"></span>. A<span class=\"_ _1\"></span>s per 3<span class=\"_ _1\"></span>1 D<span class=\"_ _1\"></span>ecemb<span class=\"_ _1\"></span>er 2022<span class=\"_ _1\"></span>, there are no sh<span class=\"_ _1\"></span>are related activities to acquisitions of bu<span class=\"_ _1\"></span>sines<span class=\"_ _1\"></span>s or as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s options in pla<span class=\"_ _1\"></span>ce in the company<span class=\"_ _4\"></span>. within the sam<span class=\"_ _1\"></span>e or corresp<span class=\"_ _1\"></span>onding b<span class=\"_ _1\"></span>usine<span class=\"_ _1\"></span>ss se<span class=\"_ _1\"></span>ctor as the comp<span class=\"_ _1\"></span>any<span class=\"_ _4\"></span>. This authorization is valid until the 30 May 2022, th<span class=\"_ _1\"></span>e Ann<span class=\"_ _1\"></span>ual Ge<span class=\"_ _1\"></span>nera<span class=\"_ _1\"></span>l Meeting a<span class=\"_ _1\"></span>dopted next A<span class=\"_ _1\"></span>nnual G<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>eral M<span class=\"_ _1\"></span>eeting and l<span class=\"_ _1\"></span>atest on 30 J<span class=\"_ _1\"></span>une a resolution to give the Boa<span class=\"_ _1\"></span>rd authorit<span class=\"_ _1\"></span>y to buy a 2023<span class=\"_ _1\"></span>. No sh<span class=\"_ _1\"></span>ares have been is<span class=\"_ _1\"></span>sue<span class=\"_ _1\"></span>d on the ba<span class=\"_ _1\"></span>sis of this maximu<span class=\"_ _1\"></span>m of 7 356 67<span class=\"_ _4\"></span>4 shares in Ne<span class=\"_ _1\"></span>kkar A<span class=\"_ _1\"></span>SA within authorization in 2022<span class=\"_ _1\"></span>.a price rang<span class=\"_ _1\"></span>e of NOK 1 to NO<span class=\"_ _1\"></span>K 25<span class=\"_ _1\"></span>. Th<span class=\"_ _1\"></span>e authorit<span class=\"_ _1\"></span>y ca<span class=\"_ _1\"></span>n be use<span class=\"_ _1\"></span>d to buy own shares for del<span class=\"_ _1\"></span>etion, or to use the 30 May 2022, th<span class=\"_ _1\"></span>e Ann<span class=\"_ _1\"></span>ual Ge<span class=\"_ _1\"></span>nera<span class=\"_ _1\"></span>l Meeting a<span class=\"_ _1\"></span>dopted shares a<span class=\"_ _1\"></span>s par<span class=\"_ _1\"></span>t of remu<span class=\"_ _1\"></span>neration of lea<span class=\"_ _1\"></span>ding em<span class=\"_ _1\"></span>ployees a resolution to give the Boa<span class=\"_ _1\"></span>rd authorit<span class=\"_ _1\"></span>y to issue or in the comp<span class=\"_ _1\"></span>any\u2019s share purchase p<span class=\"_ _1\"></span>rogram<span class=\"_ _1\"></span>. The a maximu<span class=\"_ _1\"></span>m of 2 820 05<span class=\"_ _1\"></span>8 shares a<span class=\"_ _1\"></span>gains<span class=\"_ _1\"></span>t cash authorit<span class=\"_ _1\"></span>y is valid until the nex<span class=\"_ _1\"></span>t Ann<span class=\"_ _1\"></span>ual Ge<span class=\"_ _1\"></span>nera<span class=\"_ _1\"></span>l redem<span class=\"_ _1\"></span>ption for the ben<span class=\"_ _1\"></span>efit of the compa<span class=\"_ _1\"></span>ny\u2019s Meeting or l<span class=\"_ _1\"></span>atest 30 J<span class=\"_ _1\"></span>une 202<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>. No sha<span class=\"_ _1\"></span>res have been ex<span class=\"_ _4\"></span>ecut<span class=\"_ _4\"></span>iv<span class=\"_ _4\"></span>e management and<span class=\"_ _4\"></span> board members. This boug<span class=\"_ _1\"></span>ht on the basi<span class=\"_ _1\"></span>s of this authorization as of 30 authorization is valid u<span class=\"_ _1\"></span>ntil the next An<span class=\"_ _1\"></span>nual G<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span>ral April 202<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>. Meeting a<span class=\"_ _1\"></span>nd latest on 3<span class=\"_ _1\"></span>0 Jun<span class=\"_ _1\"></span>e 2023<span class=\"_ _1\"></span>. Af<span class=\"_ _1\"></span>ter 30 M<span class=\"_ _1\"></span>ay ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-92-3": {
   "value": "Not<span class=\"_ _4\"></span>e 11 <span class=\"_ _4\"></span>Share capital <span class=\"_ _4\"></span>and shareholder inf<span class=\"_ _4\"></span>ormati<span class=\"_ _4\"></span>on<span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>KDate<span class=\"_ _89\"> </span>Nu<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r of sh<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>es<span class=\"_ _1b\"> </span>Nominal value<span class=\"_ _96\"> </span>Share capital31/<span class=\"_ _1\"></span>12/2022<span class=\"_ _ca\"> </span> 10<span class=\"_ _1\"></span>6 78<span class=\"_ _1\"></span>0 3<span class=\"_ _1\"></span>34 <span class=\"_ _169\"> </span><span class=\"ls1c ws1b\">0.11<span class=\"_ _9f\"> </span></span> 1<span class=\"_ _1\"></span>1 7<span class=\"_ _4\"></span>45 837 31/<span class=\"_ _1\"></span>12/2021<span class=\"_ _ca\"> </span> 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 493 00<span class=\"_ _1\"></span>0 <span class=\"_ _169\"> </span><span class=\"ls1c ws1b\">0.11<span class=\"_ _11f\"> </span></span> 11 7<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>4 23<span class=\"_ _1\"></span>0 In 2022 th<span class=\"_ _1\"></span>ere was an incre<span class=\"_ _1\"></span>ase in sha<span class=\"_ _1\"></span>re capita<span class=\"_ _1\"></span>l of NOK 3<span class=\"_ _1\"></span>1 607 and a<span class=\"_ _1\"></span>n increase in s<span class=\"_ _1\"></span>hare premiu<span class=\"_ _1\"></span>m of NOK 2 0<span class=\"_ _1\"></span>55 893.The c<span class=\"_ _1\"></span>apital in<span class=\"_ _1\"></span>crease was related to a share pu<span class=\"_ _1\"></span>rchase progr<span class=\"_ _1\"></span>am where 287 3<span class=\"_ _1\"></span>34 sh<span class=\"_ _1\"></span>ares were issu<span class=\"_ _1\"></span>ed.Divid<span class=\"_ _4\"></span>ends paid<span class=\"_ _4\"></span> and pro<span class=\"_ _4\"></span>posed:<span class=\"_ _1aa\"> </span>202<span class=\"_ _1\"></span>2<span class=\"_ _1a6\"> </span>202<span class=\"_ _1\"></span>1Divid<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>d de<span class=\"_ _1\"></span>clare<span class=\"_ _1\"></span>d an<span class=\"_ _1\"></span>d paid d<span class=\"_ _1\"></span>uri<span class=\"_ _1\"></span>ng the yea<span class=\"_ _1\"></span>r: p<span class=\"_ _1\"></span>er sh<span class=\"_ _1\"></span>are<span class=\"_ _1ab\"> </span>-<span class=\"_ _13a\"> </span>-Dividend<span class=\"_ _4\"></span> proposed:<span class=\"_ _4\"></span> per share<span class=\"_ _10\"> </span>-<span class=\"_ _13a\"> </span>-Repaym<span class=\"_ _1\"></span>ent of is<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ed e<span class=\"_ _1\"></span>quit<span class=\"_ _1\"></span>y: N<span class=\"_ _1\"></span>O<span class=\"_ _1\"></span>K per s<span class=\"_ _1\"></span>hare<span class=\"_ _1ac\"> </span>-<span class=\"_ _13a\"> </span>-Share capital <span class=\"_ _ff\"></span> T<span class=\"_ _4\"></span>reasur<span class=\"_ _1\"></span>y shares:<span class=\"_ _1ad\"> </span><span class=\"ls2d ws1\">Nu<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>er o<span class=\"_ _1\"></span>f sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>s</span>(NO<span class=\"_ _1\"></span>K 1 0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0)T<span class=\"_ _4\"></span>reasu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y sha<span class=\"_ _1\"></span>res a<span class=\"_ _1\"></span>s of 3<span class=\"_ _1\"></span>1.12<span class=\"_ _1\"></span>.<span class=\"_ _2\"></span>202<span class=\"_ _1\"></span>1<span class=\"_ _26\"> </span> 6 632 <span class=\"_ _1ae\"> </span> 1 Sa<span class=\"_ _1\"></span>le of tre<span class=\"_ _1\"></span>asu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y sha<span class=\"_ _1\"></span>res 2<span class=\"_ _1\"></span>021<span class=\"_ _1af\"> </span> - T<span class=\"_ _4\"></span>reas<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>y s<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>021<span class=\"_ _67\"> </span> 6 632 <span class=\"_ _1b0\"> </span> 1 Purch<span class=\"_ _4\"></span>ase/<span class=\"_ _4\"></span>(<span class=\"_ _4\"></span>sale<span class=\"_ _5\"></span>) of<span class=\"_ _4\"></span> treas<span class=\"_ _4\"></span>ury shares 20<span class=\"_ _4\"></span>22<span class=\"_ _1b1\"> </span> - <span class=\"_ _1b0\"> </span> - T<span class=\"_ _4\"></span>reas<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>y s<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>022<span class=\"_ _86\"> </span> 6 632 <span class=\"_ _1b0\"> </span> 1 4)Pri<span class=\"_ _1\"></span>nci<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>l sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>ho<span class=\"_ _1\"></span>ld<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>s of N<span class=\"_ _1\"></span>ek<span class=\"_ _1\"></span>kar A<span class=\"_ _1\"></span>SA a<span class=\"_ _1\"></span>s of 3<span class=\"_ _1\"></span>1.12<span class=\"_ _2\"></span>.<span class=\"_ _1\"></span>2022<span class=\"_ _1\"></span>:<span class=\"_ _18e\"> </span>N<span class=\"_ _1\"></span>um<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>er of s<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s<span class=\"_ _8e\"> </span><span class=\"ls16 ws15\">Ownership<span class=\"_ _129\"> </span><span class=\"ls1a ws12\">Voting sha<span class=\"_ _1\"></span>re</span></span>Shareholder1,3)SK<span class=\"_ _1\"></span>EIE T<span class=\"_ _1\"></span>ECH<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>LOGY AS  31 475 82<span class=\"_ _1\"></span>3 <span class=\"_ _85\"> </span>29.<span class=\"_ _1\"></span>5%<span class=\"_ _1b2\"> </span>29.<span class=\"_ _1\"></span>5%RASMUSSE<span class=\"_ _4\"></span>NGRUP<span class=\"_ _4\"></span>PEN<span class=\"_ _4\"></span> AS<span class=\"_ _1b3\"> </span> 11 5<span class=\"_ _1\"></span>12 50<span class=\"_ _1\"></span>6 <span class=\"_ _108\"> </span>10.<span class=\"_ _1\"></span>8%<span class=\"_ _1b4\"> </span>10.<span class=\"_ _1\"></span>8%MP P<span class=\"_ _1\"></span>ENS<span class=\"_ _1\"></span>J<span class=\"_ _1\"></span>ON P<span class=\"_ _1\"></span>K<span class=\"_ _b1\"> </span> 5 69<span class=\"_ _1\"></span>8 8<span class=\"_ _1\"></span>03 <span class=\"_ _192\"> </span>5.<span class=\"_ _1\"></span>3%<span class=\"_ _1b5\"> </span>5.<span class=\"_ _1\"></span>3%TIG<span class=\"_ _1\"></span>ERST<span class=\"_ _4\"></span>ADEN A<span class=\"_ _1\"></span>S<span class=\"_ _1b6\"> </span> 5 557 50<span class=\"_ _1\"></span>1 <span class=\"_ _192\"> </span>5.2%<span class=\"_ _1b7\"> </span>5.2%A<span class=\"_ _4\"></span>V<span class=\"_ _5\"></span>ANZA BANK AB<span class=\"_ _1b8\"> </span> 4 764 5<span class=\"_ _1\"></span>45 <span class=\"_ _15a\"> </span>4<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>5%<span class=\"_ _1b7\"> </span>4.<span class=\"_ _1\"></span>5%DN<span class=\"_ _1\"></span>B BAN<span class=\"_ _1\"></span>K A<span class=\"_ _1\"></span>SA<span class=\"_ _1b9\"> </span> 4 053 0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0 <span class=\"_ _192\"> </span>3.8%<span class=\"_ _1b7\"> </span>3.8%NO<span class=\"_ _1\"></span>RD<span class=\"_ _1\"></span>NE<span class=\"_ _1\"></span>T BA<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>K AB<span class=\"_ _43\"> </span> 3 67<span class=\"_ _1\"></span>3 523 <span class=\"_ _192\"> </span>3<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>4%<span class=\"_ _1b5\"> </span>3<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>4%VINTERSTUA AS<span class=\"_ _1e\"> </span> 3 1<span class=\"_ _1\"></span>57 6<span class=\"_ _1\"></span>82 <span class=\"_ _15a\"> </span>3.0%<span class=\"_ _1b7\"> </span>3.0%2)SK<span class=\"_ _1\"></span>EIE CO<span class=\"_ _1\"></span>NS<span class=\"_ _1\"></span>UL<span class=\"_ _4\"></span>T<span class=\"_ _4\"></span>ANTS A<span class=\"_ _1\"></span>S  1 507 243 <span class=\"_ _109\"> </span>1.<span class=\"_ _1\"></span>4%<span class=\"_ _1ba\"> </span>1<span class=\"_ _1\"></span>.4%ITL<span class=\"_ _4\"></span>UTION AS<span class=\"_ _1bb\"> </span> 1 475 261 <span class=\"_ _109\"> </span>1<span class=\"_ _1\"></span>.4%<span class=\"_ _1ba\"> </span>1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>4%H<span class=\"_ _2\"></span>AT<span class=\"_ _2\"></span>L<span class=\"_ _2\"></span>E<span class=\"_ _2\"></span> A<span class=\"_ _2\"></span>S<span class=\"_ _1bc\"> </span> 1 4<span class=\"_ _1\"></span>47 833 <span class=\"_ _109\"> </span>1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>4%<span class=\"_ _1ba\"> </span>1.<span class=\"_ _1\"></span>4%3)SK<span class=\"_ _1\"></span>EIE K<span class=\"_ _2\"></span>APPA INVE<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>T A<span class=\"_ _1\"></span>S  1 20<span class=\"_ _1\"></span>4 828 <span class=\"_ _1bd\"> </span>1<span class=\"_ _1\"></span>.1%<span class=\"_ _18b\"> </span>1.1<span class=\"_ _1\"></span>%ALUNDO INVEST AS<span class=\"_ _1be\"> </span> 1 000<span class=\"_ _4\"></span> 000<span class=\"_ _4\"></span> <span class=\"_ _51\"> </span>0.9<span class=\"_ _1\"></span>%<span class=\"_ _1bf\"> </span>0.9%PIR<span class=\"_ _1\"></span>OL A<span class=\"_ _1\"></span>S<span class=\"_ _1c0\"> </span> 1 000<span class=\"_ _4\"></span> 000<span class=\"_ _4\"></span> <span class=\"_ _51\"> </span>0.9<span class=\"_ _1\"></span>%<span class=\"_ _1bf\"> </span>0.9%S<span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>DA<span class=\"_ _1\"></span>L<span class=\"_ _c9\"> </span> 800 000<span class=\"_ _4\"></span> <span class=\"_ _15a\"> </span>0<span class=\"_ _1\"></span>.7%<span class=\"_ _1b7\"> </span>0<span class=\"_ _1\"></span>.7%GU<span class=\"_ _1\"></span>T<span class=\"_ _1\"></span>TIS A<span class=\"_ _1\"></span>S<span class=\"_ _29\"> </span> 800 000<span class=\"_ _4\"></span> <span class=\"_ _15a\"> </span>0.7<span class=\"_ _1\"></span>%<span class=\"_ _1b7\"> </span>0.7<span class=\"_ _1\"></span>%MER<span class=\"_ _1\"></span>RI<span class=\"_ _1\"></span>LL L<span class=\"_ _4\"></span>YNC<span class=\"_ _1\"></span>H PRO<span class=\"_ _1\"></span>F<span class=\"_ _4\"></span>. CLE<span class=\"_ _1\"></span>ARI<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>G CORP<span class=\"_ _4\"></span>.<span class=\"_ _1a0\"> </span> 79<span class=\"_ _1\"></span>1 8<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>6 <span class=\"_ _15a\"> </span>0<span class=\"_ _1\"></span>.7%<span class=\"_ _1b7\"> </span>0<span class=\"_ _1\"></span>.7%BR<span class=\"_ _1\"></span>OWN BROTH<span class=\"_ _1\"></span>ERS H<span class=\"_ _1\"></span>AR<span class=\"_ _1\"></span>RI<span class=\"_ _1\"></span>MAN &amp; CO<span class=\"_ _77\"> </span> 7<span class=\"_ _1\"></span>70 00<span class=\"_ _1\"></span>0 <span class=\"_ _192\"> </span>0.7%<span class=\"_ _1b7\"> </span>0.7<span class=\"_ _1\"></span>%AVA<span class=\"_ _2\"></span>N<span class=\"_ _2\"></span>T<span class=\"_ _1\"></span> A<span class=\"_ _2\"></span>S<span class=\"_ _1c1\"> </span> 7<span class=\"_ _4\"></span>44 03<span class=\"_ _1\"></span>4 <span class=\"_ _192\"> </span>0.7%<span class=\"_ _1b7\"> </span>0.7<span class=\"_ _1\"></span>%NORDNET LI<span class=\"_ _4\"></span>VSF<span class=\"_ _4\"></span>ORSIKRING AS<span class=\"_ _1c2\"> </span> 61<span class=\"_ _1\"></span>8 852 <span class=\"_ _15a\"> </span>0.6%<span class=\"_ _9a\"> </span>0<span class=\"_ _1\"></span>.6%T<span class=\"_ _5\"></span>otal, 20 largest<span class=\"_ _4\"></span> shareholders<span class=\"_ _1c3\"> </span> 82 05<span class=\"_ _1\"></span>3 320 <span class=\"_ _162\"> </span>76<span class=\"_ _1\"></span>.<span class=\"_ _2\"></span>8%<span class=\"_ _1a2\"> </span>76<span class=\"_ _1\"></span>.<span class=\"_ _2\"></span>8%own s<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s<span class=\"_ _ea\"> </span> 6 6<span class=\"_ _1\"></span>32 <span class=\"_ _51\"> </span>0.0%<span class=\"_ _157\"> </span>0.0%T<span class=\"_ _4\"></span>otal othe<span class=\"_ _1\"></span>r<span class=\"_ _1bb\"> </span> 24 720 38<span class=\"_ _1\"></span>2 <span class=\"_ _7a\"> </span>2<span class=\"_ _1\"></span>3.<span class=\"_ _1\"></span>2%<span class=\"_ _b9\"> </span>23<span class=\"_ _1\"></span>.2%T<span class=\"_ _5\"></span>otal<span class=\"_ _a7\"> </span> 106 78<span class=\"_ _1\"></span>0 33<span class=\"_ _1\"></span>4 <span class=\"_ _79\"> </span>100.0<span class=\"_ _1\"></span>%<span class=\"_ _85\"> </span>100.0<span class=\"_ _1\"></span>%1)  <span class=\"_ _45\"></span>Sha<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s owne<span class=\"_ _1\"></span>d or co<span class=\"_ _1\"></span>ntro<span class=\"_ _1\"></span>lle<span class=\"_ _1\"></span>d by the S<span class=\"_ _1\"></span>keie f<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>ily, and co<span class=\"_ _1\"></span>mp<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ies d<span class=\"_ _1\"></span>ire<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>tly or i<span class=\"_ _1\"></span>ndi<span class=\"_ _1\"></span>rec<span class=\"_ _1\"></span>tl<span class=\"_ _1\"></span>y contro<span class=\"_ _1\"></span>lle<span class=\"_ _1\"></span>d by th<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>, ho<span class=\"_ _1\"></span>lds 3<span class=\"_ _1\"></span>4 6<span class=\"_ _1\"></span>53 03<span class=\"_ _1\"></span>6 sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>s rep<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ting 3<span class=\"_ _1\"></span>2,<span class=\"_ _1\"></span>5% of tot<span class=\"_ _1\"></span>al s<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span>. <span class=\"_ _16\"> </span> <span class=\"_ _37\"> </span> 2)  <span class=\"_ _45\"></span>Sha<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s owne<span class=\"_ _1\"></span>d or co<span class=\"_ _1\"></span>ntrol<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>d by Bja<span class=\"_ _1\"></span>rn<span class=\"_ _1\"></span>e Skei<span class=\"_ _1\"></span>e, an<span class=\"_ _1\"></span>d com<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>es d<span class=\"_ _1\"></span>ire<span class=\"_ _1\"></span>ctl<span class=\"_ _1\"></span>y or in<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>rec<span class=\"_ _1\"></span>tly co<span class=\"_ _1\"></span>ntro<span class=\"_ _1\"></span>lle<span class=\"_ _1\"></span>d by him<span class=\"_ _1\"></span>, h<span class=\"_ _1\"></span>old<span class=\"_ _1\"></span>s 1 507 243 sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>s re<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>ntin<span class=\"_ _1\"></span>g 1,<span class=\"_ _1\"></span>4% of tota<span class=\"_ _1\"></span>l sha<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. <span class=\"_ _38\"> </span> <span class=\"_ _25\"> </span> 3)  <span class=\"_ _45\"></span>T<span class=\"_ _4\"></span>r<span class=\"_ _1\"></span>ym S<span class=\"_ _1\"></span>keie h<span class=\"_ _1\"></span>old<span class=\"_ _1\"></span>s 4<span class=\"_ _1\"></span>65 142 sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>s in p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>n an<span class=\"_ _1\"></span>d 1 20<span class=\"_ _1\"></span>4 82<span class=\"_ _1\"></span>8 thr<span class=\"_ _1\"></span>oug<span class=\"_ _1\"></span>h Skei<span class=\"_ _1\"></span>e Ka<span class=\"_ _1\"></span>pp<span class=\"_ _1\"></span>a Inve<span class=\"_ _1\"></span>st A<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>.  T<span class=\"_ _4\"></span>ota<span class=\"_ _1\"></span>l sha<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s owne<span class=\"_ _1\"></span>d or co<span class=\"_ _1\"></span>ntro<span class=\"_ _1\"></span>lle<span class=\"_ _1\"></span>d by T<span class=\"_ _4\"></span>ry<span class=\"_ _1\"></span>m Skei<span class=\"_ _1\"></span>e, an<span class=\"_ _1\"></span>d com<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>es d<span class=\"_ _1\"></span>ire<span class=\"_ _1\"></span>ctl<span class=\"_ _1\"></span>y or in<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>rec<span class=\"_ _1\"></span>tly co<span class=\"_ _1\"></span>ntro<span class=\"_ _1\"></span>lle<span class=\"_ _1\"></span>d by him<span class=\"_ _1\"></span>, is 1 6<span class=\"_ _1\"></span>69 970, re<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>ntin<span class=\"_ _1\"></span>g 1<span class=\"_ _1\"></span>,6% of tot<span class=\"_ _1\"></span>al s<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>res . <span class=\"_ _66\"> </span> <span class=\"_ _25\"> </span> 4) V<span class=\"_ _4\"></span>otin<span class=\"_ _1\"></span>g po<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ion a<span class=\"_ _1\"></span>re c<span class=\"_ _1\"></span>alc<span class=\"_ _1\"></span>ulate<span class=\"_ _1\"></span>d af<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>r eli<span class=\"_ _1\"></span>min<span class=\"_ _1\"></span>atin<span class=\"_ _1\"></span>g sha<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s he<span class=\"_ _1\"></span>ld by Ne<span class=\"_ _1\"></span>kk<span class=\"_ _1\"></span>ar A<span class=\"_ _1\"></span>SA <span class=\"_ _49\"> </span> <span class=\"_ _37\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-92-4": {
   "value": "Not<span class=\"_ _4\"></span>e 11 <span class=\"_ _4\"></span>Share capital <span class=\"_ _4\"></span>and shareholder inf<span class=\"_ _4\"></span>ormati<span class=\"_ _4\"></span>on<span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>KDate<span class=\"_ _89\"> </span>Nu<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r of sh<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>es<span class=\"_ _1b\"> </span>Nominal value<span class=\"_ _96\"> </span>Share capital31/<span class=\"_ _1\"></span>12/2022<span class=\"_ _ca\"> </span> 10<span class=\"_ _1\"></span>6 78<span class=\"_ _1\"></span>0 3<span class=\"_ _1\"></span>34 <span class=\"_ _169\"> </span><span class=\"ls1c ws1b\">0.11<span class=\"_ _9f\"> </span></span> 1<span class=\"_ _1\"></span>1 7<span class=\"_ _4\"></span>45 837 31/<span class=\"_ _1\"></span>12/2021<span class=\"_ _ca\"> </span> 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 493 00<span class=\"_ _1\"></span>0 <span class=\"_ _169\"> </span><span class=\"ls1c ws1b\">0.11<span class=\"_ _11f\"> </span></span> 11 7<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>4 23<span class=\"_ _1\"></span>0 In 2022 th<span class=\"_ _1\"></span>ere was an incre<span class=\"_ _1\"></span>ase in sha<span class=\"_ _1\"></span>re capita<span class=\"_ _1\"></span>l of NOK 3<span class=\"_ _1\"></span>1 607 and a<span class=\"_ _1\"></span>n increase in s<span class=\"_ _1\"></span>hare premiu<span class=\"_ _1\"></span>m of NOK 2 0<span class=\"_ _1\"></span>55 893.The c<span class=\"_ _1\"></span>apital in<span class=\"_ _1\"></span>crease was related to a share pu<span class=\"_ _1\"></span>rchase progr<span class=\"_ _1\"></span>am where 287 3<span class=\"_ _1\"></span>34 sh<span class=\"_ _1\"></span>ares were issu<span class=\"_ _1\"></span>ed.Divid<span class=\"_ _4\"></span>ends paid<span class=\"_ _4\"></span> and pro<span class=\"_ _4\"></span>posed:<span class=\"_ _1aa\"> </span>202<span class=\"_ _1\"></span>2<span class=\"_ _1a6\"> </span>202<span class=\"_ _1\"></span>1Divid<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>d de<span class=\"_ _1\"></span>clare<span class=\"_ _1\"></span>d an<span class=\"_ _1\"></span>d paid d<span class=\"_ _1\"></span>uri<span class=\"_ _1\"></span>ng the yea<span class=\"_ _1\"></span>r: p<span class=\"_ _1\"></span>er sh<span class=\"_ _1\"></span>are<span class=\"_ _1ab\"> </span>-<span class=\"_ _13a\"> </span>-Dividend<span class=\"_ _4\"></span> proposed:<span class=\"_ _4\"></span> per share<span class=\"_ _10\"> </span>-<span class=\"_ _13a\"> </span>-Repaym<span class=\"_ _1\"></span>ent of is<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ed e<span class=\"_ _1\"></span>quit<span class=\"_ _1\"></span>y: N<span class=\"_ _1\"></span>O<span class=\"_ _1\"></span>K per s<span class=\"_ _1\"></span>hare<span class=\"_ _1ac\"> </span>-<span class=\"_ _13a\"> </span>-Share capital <span class=\"_ _ff\"></span> T<span class=\"_ _4\"></span>reasur<span class=\"_ _1\"></span>y shares:<span class=\"_ _1ad\"> </span><span class=\"ls2d ws1\">Nu<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>er o<span class=\"_ _1\"></span>f sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>s</span>(NO<span class=\"_ _1\"></span>K 1 0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0)T<span class=\"_ _4\"></span>reasu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y sha<span class=\"_ _1\"></span>res a<span class=\"_ _1\"></span>s of 3<span class=\"_ _1\"></span>1.12<span class=\"_ _1\"></span>.<span class=\"_ _2\"></span>202<span class=\"_ _1\"></span>1<span class=\"_ _26\"> </span> 6 632 <span class=\"_ _1ae\"> </span> 1 Sa<span class=\"_ _1\"></span>le of tre<span class=\"_ _1\"></span>asu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y sha<span class=\"_ _1\"></span>res 2<span class=\"_ _1\"></span>021<span class=\"_ _1af\"> </span> - T<span class=\"_ _4\"></span>reas<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>y s<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>021<span class=\"_ _67\"> </span> 6 632 <span class=\"_ _1b0\"> </span> 1 Purch<span class=\"_ _4\"></span>ase/<span class=\"_ _4\"></span>(<span class=\"_ _4\"></span>sale<span class=\"_ _5\"></span>) of<span class=\"_ _4\"></span> treas<span class=\"_ _4\"></span>ury shares 20<span class=\"_ _4\"></span>22<span class=\"_ _1b1\"> </span> - <span class=\"_ _1b0\"> </span> - T<span class=\"_ _4\"></span>reas<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>y s<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>022<span class=\"_ _86\"> </span> 6 632 <span class=\"_ _1b0\"> </span> 1 4)Pri<span class=\"_ _1\"></span>nci<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>l sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>ho<span class=\"_ _1\"></span>ld<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>s of N<span class=\"_ _1\"></span>ek<span class=\"_ _1\"></span>kar A<span class=\"_ _1\"></span>SA a<span class=\"_ _1\"></span>s of 3<span class=\"_ _1\"></span>1.12<span class=\"_ _2\"></span>.<span class=\"_ _1\"></span>2022<span class=\"_ _1\"></span>:<span class=\"_ _18e\"> </span>N<span class=\"_ _1\"></span>um<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>er of s<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s<span class=\"_ _8e\"> </span><span class=\"ls16 ws15\">Ownership<span class=\"_ _129\"> </span><span class=\"ls1a ws12\">Voting sha<span class=\"_ _1\"></span>re</span></span>Shareholder1,3)SK<span class=\"_ _1\"></span>EIE T<span class=\"_ _1\"></span>ECH<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>LOGY AS  31 475 82<span class=\"_ _1\"></span>3 <span class=\"_ _85\"> </span>29.<span class=\"_ _1\"></span>5%<span class=\"_ _1b2\"> </span>29.<span class=\"_ _1\"></span>5%RASMUSSE<span class=\"_ _4\"></span>NGRUP<span class=\"_ _4\"></span>PEN<span class=\"_ _4\"></span> AS<span class=\"_ _1b3\"> </span> 11 5<span class=\"_ _1\"></span>12 50<span class=\"_ _1\"></span>6 <span class=\"_ _108\"> </span>10.<span class=\"_ _1\"></span>8%<span class=\"_ _1b4\"> </span>10.<span class=\"_ _1\"></span>8%MP P<span class=\"_ _1\"></span>ENS<span class=\"_ _1\"></span>J<span class=\"_ _1\"></span>ON P<span class=\"_ _1\"></span>K<span class=\"_ _b1\"> </span> 5 69<span class=\"_ _1\"></span>8 8<span class=\"_ _1\"></span>03 <span class=\"_ _192\"> </span>5.<span class=\"_ _1\"></span>3%<span class=\"_ _1b5\"> </span>5.<span class=\"_ _1\"></span>3%TIG<span class=\"_ _1\"></span>ERST<span class=\"_ _4\"></span>ADEN A<span class=\"_ _1\"></span>S<span class=\"_ _1b6\"> </span> 5 557 50<span class=\"_ _1\"></span>1 <span class=\"_ _192\"> </span>5.2%<span class=\"_ _1b7\"> </span>5.2%A<span class=\"_ _4\"></span>V<span class=\"_ _5\"></span>ANZA BANK AB<span class=\"_ _1b8\"> </span> 4 764 5<span class=\"_ _1\"></span>45 <span class=\"_ _15a\"> </span>4<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>5%<span class=\"_ _1b7\"> </span>4.<span class=\"_ _1\"></span>5%DN<span class=\"_ _1\"></span>B BAN<span class=\"_ _1\"></span>K A<span class=\"_ _1\"></span>SA<span class=\"_ _1b9\"> </span> 4 053 0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0 <span class=\"_ _192\"> </span>3.8%<span class=\"_ _1b7\"> </span>3.8%NO<span class=\"_ _1\"></span>RD<span class=\"_ _1\"></span>NE<span class=\"_ _1\"></span>T BA<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>K AB<span class=\"_ _43\"> </span> 3 67<span class=\"_ _1\"></span>3 523 <span class=\"_ _192\"> </span>3<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>4%<span class=\"_ _1b5\"> </span>3<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>4%VINTERSTUA AS<span class=\"_ _1e\"> </span> 3 1<span class=\"_ _1\"></span>57 6<span class=\"_ _1\"></span>82 <span class=\"_ _15a\"> </span>3.0%<span class=\"_ _1b7\"> </span>3.0%2)SK<span class=\"_ _1\"></span>EIE CO<span class=\"_ _1\"></span>NS<span class=\"_ _1\"></span>UL<span class=\"_ _4\"></span>T<span class=\"_ _4\"></span>ANTS A<span class=\"_ _1\"></span>S  1 507 243 <span class=\"_ _109\"> </span>1.<span class=\"_ _1\"></span>4%<span class=\"_ _1ba\"> </span>1<span class=\"_ _1\"></span>.4%ITL<span class=\"_ _4\"></span>UTION AS<span class=\"_ _1bb\"> </span> 1 475 261 <span class=\"_ _109\"> </span>1<span class=\"_ _1\"></span>.4%<span class=\"_ _1ba\"> </span>1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>4%H<span class=\"_ _2\"></span>AT<span class=\"_ _2\"></span>L<span class=\"_ _2\"></span>E<span class=\"_ _2\"></span> A<span class=\"_ _2\"></span>S<span class=\"_ _1bc\"> </span> 1 4<span class=\"_ _1\"></span>47 833 <span class=\"_ _109\"> </span>1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>4%<span class=\"_ _1ba\"> </span>1.<span class=\"_ _1\"></span>4%3)SK<span class=\"_ _1\"></span>EIE K<span class=\"_ _2\"></span>APPA INVE<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>T A<span class=\"_ _1\"></span>S  1 20<span class=\"_ _1\"></span>4 828 <span class=\"_ _1bd\"> </span>1<span class=\"_ _1\"></span>.1%<span class=\"_ _18b\"> </span>1.1<span class=\"_ _1\"></span>%ALUNDO INVEST AS<span class=\"_ _1be\"> </span> 1 000<span class=\"_ _4\"></span> 000<span class=\"_ _4\"></span> <span class=\"_ _51\"> </span>0.9<span class=\"_ _1\"></span>%<span class=\"_ _1bf\"> </span>0.9%PIR<span class=\"_ _1\"></span>OL A<span class=\"_ _1\"></span>S<span class=\"_ _1c0\"> </span> 1 000<span class=\"_ _4\"></span> 000<span class=\"_ _4\"></span> <span class=\"_ _51\"> </span>0.9<span class=\"_ _1\"></span>%<span class=\"_ _1bf\"> </span>0.9%S<span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>DA<span class=\"_ _1\"></span>L<span class=\"_ _c9\"> </span> 800 000<span class=\"_ _4\"></span> <span class=\"_ _15a\"> </span>0<span class=\"_ _1\"></span>.7%<span class=\"_ _1b7\"> </span>0<span class=\"_ _1\"></span>.7%GU<span class=\"_ _1\"></span>T<span class=\"_ _1\"></span>TIS A<span class=\"_ _1\"></span>S<span class=\"_ _29\"> </span> 800 000<span class=\"_ _4\"></span> <span class=\"_ _15a\"> </span>0.7<span class=\"_ _1\"></span>%<span class=\"_ _1b7\"> </span>0.7<span class=\"_ _1\"></span>%MER<span class=\"_ _1\"></span>RI<span class=\"_ _1\"></span>LL L<span class=\"_ _4\"></span>YNC<span class=\"_ _1\"></span>H PRO<span class=\"_ _1\"></span>F<span class=\"_ _4\"></span>. CLE<span class=\"_ _1\"></span>ARI<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>G CORP<span class=\"_ _4\"></span>.<span class=\"_ _1a0\"> </span> 79<span class=\"_ _1\"></span>1 8<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>6 <span class=\"_ _15a\"> </span>0<span class=\"_ _1\"></span>.7%<span class=\"_ _1b7\"> </span>0<span class=\"_ _1\"></span>.7%BR<span class=\"_ _1\"></span>OWN BROTH<span class=\"_ _1\"></span>ERS H<span class=\"_ _1\"></span>AR<span class=\"_ _1\"></span>RI<span class=\"_ _1\"></span>MAN &amp; CO<span class=\"_ _77\"> </span> 7<span class=\"_ _1\"></span>70 00<span class=\"_ _1\"></span>0 <span class=\"_ _192\"> </span>0.7%<span class=\"_ _1b7\"> </span>0.7<span class=\"_ _1\"></span>%AVA<span class=\"_ _2\"></span>N<span class=\"_ _2\"></span>T<span class=\"_ _1\"></span> A<span class=\"_ _2\"></span>S<span class=\"_ _1c1\"> </span> 7<span class=\"_ _4\"></span>44 03<span class=\"_ _1\"></span>4 <span class=\"_ _192\"> </span>0.7%<span class=\"_ _1b7\"> </span>0.7<span class=\"_ _1\"></span>%NORDNET LI<span class=\"_ _4\"></span>VSF<span class=\"_ _4\"></span>ORSIKRING AS<span class=\"_ _1c2\"> </span> 61<span class=\"_ _1\"></span>8 852 <span class=\"_ _15a\"> </span>0.6%<span class=\"_ _9a\"> </span>0<span class=\"_ _1\"></span>.6%T<span class=\"_ _5\"></span>otal, 20 largest<span class=\"_ _4\"></span> shareholders<span class=\"_ _1c3\"> </span> 82 05<span class=\"_ _1\"></span>3 320 <span class=\"_ _162\"> </span>76<span class=\"_ _1\"></span>.<span class=\"_ _2\"></span>8%<span class=\"_ _1a2\"> </span>76<span class=\"_ _1\"></span>.<span class=\"_ _2\"></span>8%own s<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s<span class=\"_ _ea\"> </span> 6 6<span class=\"_ _1\"></span>32 <span class=\"_ _51\"> </span>0.0%<span class=\"_ _157\"> </span>0.0%T<span class=\"_ _4\"></span>otal othe<span class=\"_ _1\"></span>r<span class=\"_ _1bb\"> </span> 24 720 38<span class=\"_ _1\"></span>2 <span class=\"_ _7a\"> </span>2<span class=\"_ _1\"></span>3.<span class=\"_ _1\"></span>2%<span class=\"_ _b9\"> </span>23<span class=\"_ _1\"></span>.2%T<span class=\"_ _5\"></span>otal<span class=\"_ _a7\"> </span> 106 78<span class=\"_ _1\"></span>0 33<span class=\"_ _1\"></span>4 <span class=\"_ _79\"> </span>100.0<span class=\"_ _1\"></span>%<span class=\"_ _85\"> </span>100.0<span class=\"_ _1\"></span>%1)  <span class=\"_ _45\"></span>Sha<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s owne<span class=\"_ _1\"></span>d or co<span class=\"_ _1\"></span>ntro<span class=\"_ _1\"></span>lle<span class=\"_ _1\"></span>d by the S<span class=\"_ _1\"></span>keie f<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>ily, and co<span class=\"_ _1\"></span>mp<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ies d<span class=\"_ _1\"></span>ire<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>tly or i<span class=\"_ _1\"></span>ndi<span class=\"_ _1\"></span>rec<span class=\"_ _1\"></span>tl<span class=\"_ _1\"></span>y contro<span class=\"_ _1\"></span>lle<span class=\"_ _1\"></span>d by th<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>, ho<span class=\"_ _1\"></span>lds 3<span class=\"_ _1\"></span>4 6<span class=\"_ _1\"></span>53 03<span class=\"_ _1\"></span>6 sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>s rep<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ting 3<span class=\"_ _1\"></span>2,<span class=\"_ _1\"></span>5% of tot<span class=\"_ _1\"></span>al s<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span>. <span class=\"_ _16\"> </span> <span class=\"_ _37\"> </span> 2)  <span class=\"_ _45\"></span>Sha<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s owne<span class=\"_ _1\"></span>d or co<span class=\"_ _1\"></span>ntrol<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>d by Bja<span class=\"_ _1\"></span>rn<span class=\"_ _1\"></span>e Skei<span class=\"_ _1\"></span>e, an<span class=\"_ _1\"></span>d com<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>es d<span class=\"_ _1\"></span>ire<span class=\"_ _1\"></span>ctl<span class=\"_ _1\"></span>y or in<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>rec<span class=\"_ _1\"></span>tly co<span class=\"_ _1\"></span>ntro<span class=\"_ _1\"></span>lle<span class=\"_ _1\"></span>d by him<span class=\"_ _1\"></span>, h<span class=\"_ _1\"></span>old<span class=\"_ _1\"></span>s 1 507 243 sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>s re<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>ntin<span class=\"_ _1\"></span>g 1,<span class=\"_ _1\"></span>4% of tota<span class=\"_ _1\"></span>l sha<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. <span class=\"_ _38\"> </span> <span class=\"_ _25\"> </span> 3)  <span class=\"_ _45\"></span>T<span class=\"_ _4\"></span>r<span class=\"_ _1\"></span>ym S<span class=\"_ _1\"></span>keie h<span class=\"_ _1\"></span>old<span class=\"_ _1\"></span>s 4<span class=\"_ _1\"></span>65 142 sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>s in p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>n an<span class=\"_ _1\"></span>d 1 20<span class=\"_ _1\"></span>4 82<span class=\"_ _1\"></span>8 thr<span class=\"_ _1\"></span>oug<span class=\"_ _1\"></span>h Skei<span class=\"_ _1\"></span>e Ka<span class=\"_ _1\"></span>pp<span class=\"_ _1\"></span>a Inve<span class=\"_ _1\"></span>st A<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>.  T<span class=\"_ _4\"></span>ota<span class=\"_ _1\"></span>l sha<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s owne<span class=\"_ _1\"></span>d or co<span class=\"_ _1\"></span>ntro<span class=\"_ _1\"></span>lle<span class=\"_ _1\"></span>d by T<span class=\"_ _4\"></span>ry<span class=\"_ _1\"></span>m Skei<span class=\"_ _1\"></span>e, an<span class=\"_ _1\"></span>d com<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>es d<span class=\"_ _1\"></span>ire<span class=\"_ _1\"></span>ctl<span class=\"_ _1\"></span>y or in<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>rec<span class=\"_ _1\"></span>tly co<span class=\"_ _1\"></span>ntro<span class=\"_ _1\"></span>lle<span class=\"_ _1\"></span>d by him<span class=\"_ _1\"></span>, is 1 6<span class=\"_ _1\"></span>69 970, re<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>ntin<span class=\"_ _1\"></span>g 1<span class=\"_ _1\"></span>,6% of tot<span class=\"_ _1\"></span>al s<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>res . <span class=\"_ _66\"> </span> <span class=\"_ _25\"> </span> 4) V<span class=\"_ _4\"></span>otin<span class=\"_ _1\"></span>g po<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ion a<span class=\"_ _1\"></span>re c<span class=\"_ _1\"></span>alc<span class=\"_ _1\"></span>ulate<span class=\"_ _1\"></span>d af<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>r eli<span class=\"_ _1\"></span>min<span class=\"_ _1\"></span>atin<span class=\"_ _1\"></span>g sha<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s he<span class=\"_ _1\"></span>ld by Ne<span class=\"_ _1\"></span>kk<span class=\"_ _1\"></span>ar A<span class=\"_ _1\"></span>SA <span class=\"_ _49\"> </span> <span class=\"_ _37\"> </span> Sha<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span>, s<span class=\"_ _1\"></span>har<span class=\"_ _1\"></span>e optio<span class=\"_ _1\"></span>ns a<span class=\"_ _1\"></span>nd converti<span class=\"_ _1\"></span>on righ<span class=\"_ _1\"></span>ts own<span class=\"_ _1\"></span>ed or con<span class=\"_ _1\"></span>trolle<span class=\"_ _1\"></span>d by Boa<span class=\"_ _1\"></span>rd me<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>s, G<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>up executives an<span class=\"_ _1\"></span>d their rel<span class=\"_ _1\"></span>atives:Share<span class=\"_ _1\"></span>s3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _2\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>2<span class=\"_ _28\"> </span>3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _2\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>1<span class=\"_ _31\"> </span><span class=\"ls2e ws2d\">31.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2020</span>Board1)Tr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>m<span class=\"_ _2\"></span> S<span class=\"_ _2\"></span>k<span class=\"_ _1\"></span>e<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>e 1 669 970 <span class=\"_ _33\"> </span> 1 6<span class=\"_ _1\"></span>32 939 <span class=\"_ _33\"> </span> 1 482 939 Marit S<span class=\"_ _1\"></span>olb<span class=\"_ _1\"></span>erg<span class=\"_ _1c4\"> </span> 96 8<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>9 <span class=\"_ _a6\"> </span> 7<span class=\"_ _1\"></span>3 479 <span class=\"_ _a6\"> </span> 7<span class=\"_ _1\"></span>3 479 G<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>p E<span class=\"_ _1\"></span>xe<span class=\"_ _1\"></span>cu<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>s2)Ole Falk H<span class=\"_ _1\"></span>ans<span class=\"_ _1\"></span>en  20<span class=\"_ _1\"></span>0 31<span class=\"_ _1\"></span>1 Preben L<span class=\"_ _4\"></span>iltved<span class=\"_ _1c5\"> </span> 101 5<span class=\"_ _1\"></span>61 <span class=\"_ _a6\"> </span> 83 78<span class=\"_ _1\"></span>6 <span class=\"_ _88\"> </span> 7<span class=\"_ _4\"></span>4 979 Rolf<span class=\"_ _4\"></span>-<span class=\"_ _4\"></span>At<span class=\"_ _4\"></span>le T<span class=\"_ _5\"></span>omas<span class=\"_ _1\"></span>sen<span class=\"_ _1aa\"> </span> 3 303 <span class=\"_ _ac\"> </span> 3 3<span class=\"_ _1\"></span>03 <span class=\"_ _20\"> </span> 15<span class=\"_ _1\"></span>0 0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0 Met<span class=\"_ _1\"></span>te Har<span class=\"_ _1\"></span>v<span class=\"_ _75\"> </span> 19<span class=\"_ _1\"></span>8 765 <span class=\"_ _82\"> </span> 1<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>8 765 <span class=\"_ _ae\"> </span> 1<span class=\"_ _1\"></span>89 9<span class=\"_ _1\"></span>58 1)  <span class=\"_ _45\"></span>T<span class=\"_ _4\"></span>ry<span class=\"_ _1\"></span>m Skei<span class=\"_ _1\"></span>e ho<span class=\"_ _1\"></span>lds 4<span class=\"_ _1\"></span>65 1<span class=\"_ _1\"></span>42 sha<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s in pe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>son a<span class=\"_ _1\"></span>nd 1 2<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>4 828 t<span class=\"_ _1\"></span>hro<span class=\"_ _1\"></span>ugh S<span class=\"_ _1\"></span>keie K<span class=\"_ _1\"></span>ap<span class=\"_ _1\"></span>pa I<span class=\"_ _1\"></span>nves<span class=\"_ _1\"></span>t A<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>.  T<span class=\"_ _4\"></span>otal s<span class=\"_ _1\"></span>har<span class=\"_ _1\"></span>es own<span class=\"_ _1\"></span>ed o<span class=\"_ _1\"></span>r con<span class=\"_ _1\"></span>troll<span class=\"_ _1\"></span>ed by Trym Skei<span class=\"_ _1\"></span>e, an<span class=\"_ _1\"></span>d com<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>es d<span class=\"_ _1\"></span>ire<span class=\"_ _1\"></span>ctl<span class=\"_ _1\"></span>y or in<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>rec<span class=\"_ _1\"></span>tly co<span class=\"_ _1\"></span>ntro<span class=\"_ _1\"></span>lle<span class=\"_ _1\"></span>d by him<span class=\"_ _1\"></span>, is 1 6<span class=\"_ _1\"></span>69 970, re<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>ntn<span class=\"_ _1\"></span>ing 1<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>6% of tota<span class=\"_ _1\"></span>l sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. <span class=\"_ _f\"> </span> <span class=\"_ _37\"> </span> 2) Ol<span class=\"_ _1\"></span>e Falk Ha<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>en h<span class=\"_ _1\"></span>old<span class=\"_ _1\"></span>s 20<span class=\"_ _1\"></span>0 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>1 sha<span class=\"_ _1\"></span>res t<span class=\"_ _1\"></span>hro<span class=\"_ _1\"></span>ug<span class=\"_ _1\"></span>h OF<span class=\"_ _1\"></span>H Inves<span class=\"_ _1\"></span>t A<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>.30 May 2022, th<span class=\"_ _1\"></span>e Ann<span class=\"_ _1\"></span>ual Ge<span class=\"_ _1\"></span>nera<span class=\"_ _1\"></span>l Meeting a<span class=\"_ _1\"></span>dopted 2022, n<span class=\"_ _1\"></span>o shares h<span class=\"_ _1\"></span>av<span class=\"_ _4\"></span>e be<span class=\"_ _1\"></span>en issu<span class=\"_ _1\"></span>ed in relation to a a resolution to give the Boa<span class=\"_ _1\"></span>rd gene<span class=\"_ _1\"></span>ral autho<span class=\"_ _1\"></span>rity to share<span class=\"_ _4\"></span> purchase<span class=\"_ _4\"></span> program, henc<span class=\"_ _4\"></span>e the<span class=\"_ _4\"></span> remaini<span class=\"_ _4\"></span>ng shar<span class=\"_ _4\"></span>e issue a m<span class=\"_ _1\"></span>aximum of 1<span class=\"_ _1\"></span>0 678 034 share<span class=\"_ _1\"></span>s again<span class=\"_ _1\"></span>st ca<span class=\"_ _1\"></span>sh issue a<span class=\"_ _1\"></span>uthorit<span class=\"_ _1\"></span>y as pe<span class=\"_ _1\"></span>r 31 D<span class=\"_ _1\"></span>ecemb<span class=\"_ _1\"></span>er 202<span class=\"_ _1\"></span>2 is 2 820 05<span class=\"_ _1\"></span>8 or non-mone<span class=\"_ _4\"></span>tary redempt<span class=\"_ _4\"></span>ion, includ<span class=\"_ _4\"></span>ing merger<span class=\"_ _4\"></span> shares<span class=\"_ _1\"></span>. A<span class=\"_ _1\"></span>s per 3<span class=\"_ _1\"></span>1 D<span class=\"_ _1\"></span>ecemb<span class=\"_ _1\"></span>er 2022<span class=\"_ _1\"></span>, there are no sh<span class=\"_ _1\"></span>are related activities to acquisitions of bu<span class=\"_ _1\"></span>sines<span class=\"_ _1\"></span>s or as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s options in pla<span class=\"_ _1\"></span>ce in the company<span class=\"_ _4\"></span>. within the sam<span class=\"_ _1\"></span>e or corresp<span class=\"_ _1\"></span>onding b<span class=\"_ _1\"></span>usine<span class=\"_ _1\"></span>ss se<span class=\"_ _1\"></span>ctor as the comp<span class=\"_ _1\"></span>any<span class=\"_ _4\"></span>. This authorization is valid until the 30 May 2022, th<span class=\"_ _1\"></span>e Ann<span class=\"_ _1\"></span>ual Ge<span class=\"_ _1\"></span>nera<span class=\"_ _1\"></span>l Meeting a<span class=\"_ _1\"></span>dopted next A<span class=\"_ _1\"></span>nnual G<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>eral M<span class=\"_ _1\"></span>eeting and l<span class=\"_ _1\"></span>atest on 30 J<span class=\"_ _1\"></span>une a resolution to give the Boa<span class=\"_ _1\"></span>rd authorit<span class=\"_ _1\"></span>y to buy a 2023<span class=\"_ _1\"></span>. No sh<span class=\"_ _1\"></span>ares have been is<span class=\"_ _1\"></span>sue<span class=\"_ _1\"></span>d on the ba<span class=\"_ _1\"></span>sis of this maximu<span class=\"_ _1\"></span>m of 7 356 67<span class=\"_ _4\"></span>4 shares in Ne<span class=\"_ _1\"></span>kkar A<span class=\"_ _1\"></span>SA within authorization in 2022<span class=\"_ _1\"></span>.a price rang<span class=\"_ _1\"></span>e of NOK 1 to NO<span class=\"_ _1\"></span>K 25<span class=\"_ _1\"></span>. Th<span class=\"_ _1\"></span>e authorit<span class=\"_ _1\"></span>y ca<span class=\"_ _1\"></span>n be use<span class=\"_ _1\"></span>d to buy own shares for del<span class=\"_ _1\"></span>etion, or to use the 30 May 2022, th<span class=\"_ _1\"></span>e Ann<span class=\"_ _1\"></span>ual Ge<span class=\"_ _1\"></span>nera<span class=\"_ _1\"></span>l Meeting a<span class=\"_ _1\"></span>dopted shares a<span class=\"_ _1\"></span>s par<span class=\"_ _1\"></span>t of remu<span class=\"_ _1\"></span>neration of lea<span class=\"_ _1\"></span>ding em<span class=\"_ _1\"></span>ployees a resolution to give the Boa<span class=\"_ _1\"></span>rd authorit<span class=\"_ _1\"></span>y to issue or in the comp<span class=\"_ _1\"></span>any\u2019s share purchase p<span class=\"_ _1\"></span>rogram<span class=\"_ _1\"></span>. The a maximu<span class=\"_ _1\"></span>m of 2 820 05<span class=\"_ _1\"></span>8 shares a<span class=\"_ _1\"></span>gains<span class=\"_ _1\"></span>t cash authorit<span class=\"_ _1\"></span>y is valid until the nex<span class=\"_ _1\"></span>t Ann<span class=\"_ _1\"></span>ual Ge<span class=\"_ _1\"></span>nera<span class=\"_ _1\"></span>l redem<span class=\"_ _1\"></span>ption for the ben<span class=\"_ _1\"></span>efit of the compa<span class=\"_ _1\"></span>ny\u2019s Meeting or l<span class=\"_ _1\"></span>atest 30 J<span class=\"_ _1\"></span>une 202<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>. No sha<span class=\"_ _1\"></span>res have been ex<span class=\"_ _4\"></span>ecut<span class=\"_ _4\"></span>iv<span class=\"_ _4\"></span>e management and<span class=\"_ _4\"></span> board members. This boug<span class=\"_ _1\"></span>ht on the basi<span class=\"_ _1\"></span>s of this authorization as of 30 authorization is valid u<span class=\"_ _1\"></span>ntil the next An<span class=\"_ _1\"></span>nual G<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span>ral April 202<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>. Meeting a<span class=\"_ _1\"></span>nd latest on 3<span class=\"_ _1\"></span>0 Jun<span class=\"_ _1\"></span>e 2023<span class=\"_ _1\"></span>. Af<span class=\"_ _1\"></span>ter 30 M<span class=\"_ _1\"></span>ay ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-92-5": {
   "value": "Not<span class=\"_ _4\"></span>e 11 <span class=\"_ _4\"></span>Share capital <span class=\"_ _4\"></span>and shareholder inf<span class=\"_ _4\"></span>ormati<span class=\"_ _4\"></span>on<span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>KDate<span class=\"_ _89\"> </span>Nu<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r of sh<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>es<span class=\"_ _1b\"> </span>Nominal value<span class=\"_ _96\"> </span>Share capital31/<span class=\"_ _1\"></span>12/2022<span class=\"_ _ca\"> </span> 10<span class=\"_ _1\"></span>6 78<span class=\"_ _1\"></span>0 3<span class=\"_ _1\"></span>34 <span class=\"_ _169\"> </span><span class=\"ls1c ws1b\">0.11<span class=\"_ _9f\"> </span></span> 1<span class=\"_ _1\"></span>1 7<span class=\"_ _4\"></span>45 837 31/<span class=\"_ _1\"></span>12/2021<span class=\"_ _ca\"> </span> 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 493 00<span class=\"_ _1\"></span>0 <span class=\"_ _169\"> </span><span class=\"ls1c ws1b\">0.11<span class=\"_ _11f\"> </span></span> 11 7<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>4 23<span class=\"_ _1\"></span>0 In 2022 th<span class=\"_ _1\"></span>ere was an incre<span class=\"_ _1\"></span>ase in sha<span class=\"_ _1\"></span>re capita<span class=\"_ _1\"></span>l of NOK 3<span class=\"_ _1\"></span>1 607 and a<span class=\"_ _1\"></span>n increase in s<span class=\"_ _1\"></span>hare premiu<span class=\"_ _1\"></span>m of NOK 2 0<span class=\"_ _1\"></span>55 893.The c<span class=\"_ _1\"></span>apital in<span class=\"_ _1\"></span>crease was related to a share pu<span class=\"_ _1\"></span>rchase progr<span class=\"_ _1\"></span>am where 287 3<span class=\"_ _1\"></span>34 sh<span class=\"_ _1\"></span>ares were issu<span class=\"_ _1\"></span>ed.Divid<span class=\"_ _4\"></span>ends paid<span class=\"_ _4\"></span> and pro<span class=\"_ _4\"></span>posed:<span class=\"_ _1aa\"> </span>202<span class=\"_ _1\"></span>2<span class=\"_ _1a6\"> </span>202<span class=\"_ _1\"></span>1Divid<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>d de<span class=\"_ _1\"></span>clare<span class=\"_ _1\"></span>d an<span class=\"_ _1\"></span>d paid d<span class=\"_ _1\"></span>uri<span class=\"_ _1\"></span>ng the yea<span class=\"_ _1\"></span>r: p<span class=\"_ _1\"></span>er sh<span class=\"_ _1\"></span>are<span class=\"_ _1ab\"> </span>-<span class=\"_ _13a\"> </span>-Dividend<span class=\"_ _4\"></span> proposed:<span class=\"_ _4\"></span> per share<span class=\"_ _10\"> </span>-<span class=\"_ _13a\"> </span>-Repaym<span class=\"_ _1\"></span>ent of is<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ed e<span class=\"_ _1\"></span>quit<span class=\"_ _1\"></span>y: N<span class=\"_ _1\"></span>O<span class=\"_ _1\"></span>K per s<span class=\"_ _1\"></span>hare<span class=\"_ _1ac\"> </span>-<span class=\"_ _13a\"> </span>-Share capital <span class=\"_ _ff\"></span> T<span class=\"_ _4\"></span>reasur<span class=\"_ _1\"></span>y shares:<span class=\"_ _1ad\"> </span><span class=\"ls2d ws1\">Nu<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>er o<span class=\"_ _1\"></span>f sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>s</span>(NO<span class=\"_ _1\"></span>K 1 0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0)T<span class=\"_ _4\"></span>reasu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y sha<span class=\"_ _1\"></span>res a<span class=\"_ _1\"></span>s of 3<span class=\"_ _1\"></span>1.12<span class=\"_ _1\"></span>.<span class=\"_ _2\"></span>202<span class=\"_ _1\"></span>1<span class=\"_ _26\"> </span> 6 632 <span class=\"_ _1ae\"> </span> 1 Sa<span class=\"_ _1\"></span>le of tre<span class=\"_ _1\"></span>asu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y sha<span class=\"_ _1\"></span>res 2<span class=\"_ _1\"></span>021<span class=\"_ _1af\"> </span> - T<span class=\"_ _4\"></span>reas<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>y s<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>021<span class=\"_ _67\"> </span> 6 632 <span class=\"_ _1b0\"> </span> 1 Purch<span class=\"_ _4\"></span>ase/<span class=\"_ _4\"></span>(<span class=\"_ _4\"></span>sale<span class=\"_ _5\"></span>) of<span class=\"_ _4\"></span> treas<span class=\"_ _4\"></span>ury shares 20<span class=\"_ _4\"></span>22<span class=\"_ _1b1\"> </span> - <span class=\"_ _1b0\"> </span> - T<span class=\"_ _4\"></span>reas<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>y s<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s as of 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>022<span class=\"_ _86\"> </span> 6 632 <span class=\"_ _1b0\"> </span> 1 4)Pri<span class=\"_ _1\"></span>nci<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>l sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>ho<span class=\"_ _1\"></span>ld<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>s of N<span class=\"_ _1\"></span>ek<span class=\"_ _1\"></span>kar A<span class=\"_ _1\"></span>SA a<span class=\"_ _1\"></span>s of 3<span class=\"_ _1\"></span>1.12<span class=\"_ _2\"></span>.<span class=\"_ _1\"></span>2022<span class=\"_ _1\"></span>:<span class=\"_ _18e\"> </span>N<span class=\"_ _1\"></span>um<span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>er of s<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s<span class=\"_ _8e\"> </span><span class=\"ls16 ws15\">Ownership<span class=\"_ _129\"> </span><span class=\"ls1a ws12\">Voting sha<span class=\"_ _1\"></span>re</span></span>Shareholder1,3)SK<span class=\"_ _1\"></span>EIE T<span class=\"_ _1\"></span>ECH<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>LOGY AS  31 475 82<span class=\"_ _1\"></span>3 <span class=\"_ _85\"> </span>29.<span class=\"_ _1\"></span>5%<span class=\"_ _1b2\"> </span>29.<span class=\"_ _1\"></span>5%RASMUSSE<span class=\"_ _4\"></span>NGRUP<span class=\"_ _4\"></span>PEN<span class=\"_ _4\"></span> AS<span class=\"_ _1b3\"> </span> 11 5<span class=\"_ _1\"></span>12 50<span class=\"_ _1\"></span>6 <span class=\"_ _108\"> </span>10.<span class=\"_ _1\"></span>8%<span class=\"_ _1b4\"> </span>10.<span class=\"_ _1\"></span>8%MP P<span class=\"_ _1\"></span>ENS<span class=\"_ _1\"></span>J<span class=\"_ _1\"></span>ON P<span class=\"_ _1\"></span>K<span class=\"_ _b1\"> </span> 5 69<span class=\"_ _1\"></span>8 8<span class=\"_ _1\"></span>03 <span class=\"_ _192\"> </span>5.<span class=\"_ _1\"></span>3%<span class=\"_ _1b5\"> </span>5.<span class=\"_ _1\"></span>3%TIG<span class=\"_ _1\"></span>ERST<span class=\"_ _4\"></span>ADEN A<span class=\"_ _1\"></span>S<span class=\"_ _1b6\"> </span> 5 557 50<span class=\"_ _1\"></span>1 <span class=\"_ _192\"> </span>5.2%<span class=\"_ _1b7\"> </span>5.2%A<span class=\"_ _4\"></span>V<span class=\"_ _5\"></span>ANZA BANK AB<span class=\"_ _1b8\"> </span> 4 764 5<span class=\"_ _1\"></span>45 <span class=\"_ _15a\"> </span>4<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>5%<span class=\"_ _1b7\"> </span>4.<span class=\"_ _1\"></span>5%DN<span class=\"_ _1\"></span>B BAN<span class=\"_ _1\"></span>K A<span class=\"_ _1\"></span>SA<span class=\"_ _1b9\"> </span> 4 053 0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0 <span class=\"_ _192\"> </span>3.8%<span class=\"_ _1b7\"> </span>3.8%NO<span class=\"_ _1\"></span>RD<span class=\"_ _1\"></span>NE<span class=\"_ _1\"></span>T BA<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>K AB<span class=\"_ _43\"> </span> 3 67<span class=\"_ _1\"></span>3 523 <span class=\"_ _192\"> </span>3<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>4%<span class=\"_ _1b5\"> </span>3<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>4%VINTERSTUA AS<span class=\"_ _1e\"> </span> 3 1<span class=\"_ _1\"></span>57 6<span class=\"_ _1\"></span>82 <span class=\"_ _15a\"> </span>3.0%<span class=\"_ _1b7\"> </span>3.0%2)SK<span class=\"_ _1\"></span>EIE CO<span class=\"_ _1\"></span>NS<span class=\"_ _1\"></span>UL<span class=\"_ _4\"></span>T<span class=\"_ _4\"></span>ANTS A<span class=\"_ _1\"></span>S  1 507 243 <span class=\"_ _109\"> </span>1.<span class=\"_ _1\"></span>4%<span class=\"_ _1ba\"> </span>1<span class=\"_ _1\"></span>.4%ITL<span class=\"_ _4\"></span>UTION AS<span class=\"_ _1bb\"> </span> 1 475 261 <span class=\"_ _109\"> </span>1<span class=\"_ _1\"></span>.4%<span class=\"_ _1ba\"> </span>1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>4%H<span class=\"_ _2\"></span>AT<span class=\"_ _2\"></span>L<span class=\"_ _2\"></span>E<span class=\"_ _2\"></span> A<span class=\"_ _2\"></span>S<span class=\"_ _1bc\"> </span> 1 4<span class=\"_ _1\"></span>47 833 <span class=\"_ _109\"> </span>1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>4%<span class=\"_ _1ba\"> </span>1.<span class=\"_ _1\"></span>4%3)SK<span class=\"_ _1\"></span>EIE K<span class=\"_ _2\"></span>APPA INVE<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>T A<span class=\"_ _1\"></span>S  1 20<span class=\"_ _1\"></span>4 828 <span class=\"_ _1bd\"> </span>1<span class=\"_ _1\"></span>.1%<span class=\"_ _18b\"> </span>1.1<span class=\"_ _1\"></span>%ALUNDO INVEST AS<span class=\"_ _1be\"> </span> 1 000<span class=\"_ _4\"></span> 000<span class=\"_ _4\"></span> <span class=\"_ _51\"> </span>0.9<span class=\"_ _1\"></span>%<span class=\"_ _1bf\"> </span>0.9%PIR<span class=\"_ _1\"></span>OL A<span class=\"_ _1\"></span>S<span class=\"_ _1c0\"> </span> 1 000<span class=\"_ _4\"></span> 000<span class=\"_ _4\"></span> <span class=\"_ _51\"> </span>0.9<span class=\"_ _1\"></span>%<span class=\"_ _1bf\"> </span>0.9%S<span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>DA<span class=\"_ _1\"></span>L<span class=\"_ _c9\"> </span> 800 000<span class=\"_ _4\"></span> <span class=\"_ _15a\"> </span>0<span class=\"_ _1\"></span>.7%<span class=\"_ _1b7\"> </span>0<span class=\"_ _1\"></span>.7%GU<span class=\"_ _1\"></span>T<span class=\"_ _1\"></span>TIS A<span class=\"_ _1\"></span>S<span class=\"_ _29\"> </span> 800 000<span class=\"_ _4\"></span> <span class=\"_ _15a\"> </span>0.7<span class=\"_ _1\"></span>%<span class=\"_ _1b7\"> </span>0.7<span class=\"_ _1\"></span>%MER<span class=\"_ _1\"></span>RI<span class=\"_ _1\"></span>LL L<span class=\"_ _4\"></span>YNC<span class=\"_ _1\"></span>H PRO<span class=\"_ _1\"></span>F<span class=\"_ _4\"></span>. CLE<span class=\"_ _1\"></span>ARI<span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>G CORP<span class=\"_ _4\"></span>.<span class=\"_ _1a0\"> </span> 79<span class=\"_ _1\"></span>1 8<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>6 <span class=\"_ _15a\"> </span>0<span class=\"_ _1\"></span>.7%<span class=\"_ _1b7\"> </span>0<span class=\"_ _1\"></span>.7%BR<span class=\"_ _1\"></span>OWN BROTH<span class=\"_ _1\"></span>ERS H<span class=\"_ _1\"></span>AR<span class=\"_ _1\"></span>RI<span class=\"_ _1\"></span>MAN &amp; CO<span class=\"_ _77\"> </span> 7<span class=\"_ _1\"></span>70 00<span class=\"_ _1\"></span>0 <span class=\"_ _192\"> </span>0.7%<span class=\"_ _1b7\"> </span>0.7<span class=\"_ _1\"></span>%AVA<span class=\"_ _2\"></span>N<span class=\"_ _2\"></span>T<span class=\"_ _1\"></span> A<span class=\"_ _2\"></span>S<span class=\"_ _1c1\"> </span> 7<span class=\"_ _4\"></span>44 03<span class=\"_ _1\"></span>4 <span class=\"_ _192\"> </span>0.7%<span class=\"_ _1b7\"> </span>0.7<span class=\"_ _1\"></span>%NORDNET LI<span class=\"_ _4\"></span>VSF<span class=\"_ _4\"></span>ORSIKRING AS<span class=\"_ _1c2\"> </span> 61<span class=\"_ _1\"></span>8 852 <span class=\"_ _15a\"> </span>0.6%<span class=\"_ _9a\"> </span>0<span class=\"_ _1\"></span>.6%T<span class=\"_ _5\"></span>otal, 20 largest<span class=\"_ _4\"></span> shareholders<span class=\"_ _1c3\"> </span> 82 05<span class=\"_ _1\"></span>3 320 <span class=\"_ _162\"> </span>76<span class=\"_ _1\"></span>.<span class=\"_ _2\"></span>8%<span class=\"_ _1a2\"> </span>76<span class=\"_ _1\"></span>.<span class=\"_ _2\"></span>8%own s<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s<span class=\"_ _ea\"> </span> 6 6<span class=\"_ _1\"></span>32 <span class=\"_ _51\"> </span>0.0%<span class=\"_ _157\"> </span>0.0%T<span class=\"_ _4\"></span>otal othe<span class=\"_ _1\"></span>r<span class=\"_ _1bb\"> </span> 24 720 38<span class=\"_ _1\"></span>2 <span class=\"_ _7a\"> </span>2<span class=\"_ _1\"></span>3.<span class=\"_ _1\"></span>2%<span class=\"_ _b9\"> </span>23<span class=\"_ _1\"></span>.2%T<span class=\"_ _5\"></span>otal<span class=\"_ _a7\"> </span> 106 78<span class=\"_ _1\"></span>0 33<span class=\"_ _1\"></span>4 <span class=\"_ _79\"> </span>100.0<span class=\"_ _1\"></span>%<span class=\"_ _85\"> </span>100.0<span class=\"_ _1\"></span>%1)  <span class=\"_ _45\"></span>Sha<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s owne<span class=\"_ _1\"></span>d or co<span class=\"_ _1\"></span>ntro<span class=\"_ _1\"></span>lle<span class=\"_ _1\"></span>d by the S<span class=\"_ _1\"></span>keie f<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>ily, and co<span class=\"_ _1\"></span>mp<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ies d<span class=\"_ _1\"></span>ire<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>tly or i<span class=\"_ _1\"></span>ndi<span class=\"_ _1\"></span>rec<span class=\"_ _1\"></span>tl<span class=\"_ _1\"></span>y contro<span class=\"_ _1\"></span>lle<span class=\"_ _1\"></span>d by th<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>, ho<span class=\"_ _1\"></span>lds 3<span class=\"_ _1\"></span>4 6<span class=\"_ _1\"></span>53 03<span class=\"_ _1\"></span>6 sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>s rep<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ting 3<span class=\"_ _1\"></span>2,<span class=\"_ _1\"></span>5% of tot<span class=\"_ _1\"></span>al s<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span>. <span class=\"_ _16\"> </span> <span class=\"_ _37\"> </span> 2)  <span class=\"_ _45\"></span>Sha<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s owne<span class=\"_ _1\"></span>d or co<span class=\"_ _1\"></span>ntrol<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>d by Bja<span class=\"_ _1\"></span>rn<span class=\"_ _1\"></span>e Skei<span class=\"_ _1\"></span>e, an<span class=\"_ _1\"></span>d com<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>es d<span class=\"_ _1\"></span>ire<span class=\"_ _1\"></span>ctl<span class=\"_ _1\"></span>y or in<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>rec<span class=\"_ _1\"></span>tly co<span class=\"_ _1\"></span>ntro<span class=\"_ _1\"></span>lle<span class=\"_ _1\"></span>d by him<span class=\"_ _1\"></span>, h<span class=\"_ _1\"></span>old<span class=\"_ _1\"></span>s 1 507 243 sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>s re<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>ntin<span class=\"_ _1\"></span>g 1,<span class=\"_ _1\"></span>4% of tota<span class=\"_ _1\"></span>l sha<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. <span class=\"_ _38\"> </span> <span class=\"_ _25\"> </span> 3)  <span class=\"_ _45\"></span>T<span class=\"_ _4\"></span>r<span class=\"_ _1\"></span>ym S<span class=\"_ _1\"></span>keie h<span class=\"_ _1\"></span>old<span class=\"_ _1\"></span>s 4<span class=\"_ _1\"></span>65 142 sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>s in p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>n an<span class=\"_ _1\"></span>d 1 20<span class=\"_ _1\"></span>4 82<span class=\"_ _1\"></span>8 thr<span class=\"_ _1\"></span>oug<span class=\"_ _1\"></span>h Skei<span class=\"_ _1\"></span>e Ka<span class=\"_ _1\"></span>pp<span class=\"_ _1\"></span>a Inve<span class=\"_ _1\"></span>st A<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>.  T<span class=\"_ _4\"></span>ota<span class=\"_ _1\"></span>l sha<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s owne<span class=\"_ _1\"></span>d or co<span class=\"_ _1\"></span>ntro<span class=\"_ _1\"></span>lle<span class=\"_ _1\"></span>d by T<span class=\"_ _4\"></span>ry<span class=\"_ _1\"></span>m Skei<span class=\"_ _1\"></span>e, an<span class=\"_ _1\"></span>d com<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>es d<span class=\"_ _1\"></span>ire<span class=\"_ _1\"></span>ctl<span class=\"_ _1\"></span>y or in<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>rec<span class=\"_ _1\"></span>tly co<span class=\"_ _1\"></span>ntro<span class=\"_ _1\"></span>lle<span class=\"_ _1\"></span>d by him<span class=\"_ _1\"></span>, is 1 6<span class=\"_ _1\"></span>69 970, re<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>ntin<span class=\"_ _1\"></span>g 1<span class=\"_ _1\"></span>,6% of tot<span class=\"_ _1\"></span>al s<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>res . <span class=\"_ _66\"> </span> <span class=\"_ _25\"> </span> 4) V<span class=\"_ _4\"></span>otin<span class=\"_ _1\"></span>g po<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ion a<span class=\"_ _1\"></span>re c<span class=\"_ _1\"></span>alc<span class=\"_ _1\"></span>ulate<span class=\"_ _1\"></span>d af<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>r eli<span class=\"_ _1\"></span>min<span class=\"_ _1\"></span>atin<span class=\"_ _1\"></span>g sha<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s he<span class=\"_ _1\"></span>ld by Ne<span class=\"_ _1\"></span>kk<span class=\"_ _1\"></span>ar A<span class=\"_ _1\"></span>SA <span class=\"_ _49\"> </span> <span class=\"_ _37\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-94-4": {
   "value": "Sha<span class=\"_ _1\"></span>res<span class=\"_ _1\"></span>, s<span class=\"_ _1\"></span>har<span class=\"_ _1\"></span>e optio<span class=\"_ _1\"></span>ns a<span class=\"_ _1\"></span>nd converti<span class=\"_ _1\"></span>on righ<span class=\"_ _1\"></span>ts own<span class=\"_ _1\"></span>ed or con<span class=\"_ _1\"></span>trolle<span class=\"_ _1\"></span>d by Boa<span class=\"_ _1\"></span>rd me<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>s, G<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>up executives an<span class=\"_ _1\"></span>d their rel<span class=\"_ _1\"></span>atives:Share<span class=\"_ _1\"></span>s3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _2\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>2<span class=\"_ _28\"> </span>3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.12<span class=\"_ _2\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>1<span class=\"_ _31\"> </span><span class=\"ls2e ws2d\">31.12<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2020</span>Board1)Tr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>m<span class=\"_ _2\"></span> S<span class=\"_ _2\"></span>k<span class=\"_ _1\"></span>e<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>e 1 669 970 <span class=\"_ _33\"> </span> 1 6<span class=\"_ _1\"></span>32 939 <span class=\"_ _33\"> </span> 1 482 939 Marit S<span class=\"_ _1\"></span>olb<span class=\"_ _1\"></span>erg<span class=\"_ _1c4\"> </span> 96 8<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>9 <span class=\"_ _a6\"> </span> 7<span class=\"_ _1\"></span>3 479 <span class=\"_ _a6\"> </span> 7<span class=\"_ _1\"></span>3 479 G<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>p E<span class=\"_ _1\"></span>xe<span class=\"_ _1\"></span>cu<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>s2)Ole Falk H<span class=\"_ _1\"></span>ans<span class=\"_ _1\"></span>en  20<span class=\"_ _1\"></span>0 31<span class=\"_ _1\"></span>1 Preben L<span class=\"_ _4\"></span>iltved<span class=\"_ _1c5\"> </span> 101 5<span class=\"_ _1\"></span>61 <span class=\"_ _a6\"> </span> 83 78<span class=\"_ _1\"></span>6 <span class=\"_ _88\"> </span> 7<span class=\"_ _4\"></span>4 979 Rolf<span class=\"_ _4\"></span>-<span class=\"_ _4\"></span>At<span class=\"_ _4\"></span>le T<span class=\"_ _5\"></span>omas<span class=\"_ _1\"></span>sen<span class=\"_ _1aa\"> </span> 3 303 <span class=\"_ _ac\"> </span> 3 3<span class=\"_ _1\"></span>03 <span class=\"_ _20\"> </span> 15<span class=\"_ _1\"></span>0 0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0 Met<span class=\"_ _1\"></span>te Har<span class=\"_ _1\"></span>v<span class=\"_ _75\"> </span> 19<span class=\"_ _1\"></span>8 765 <span class=\"_ _82\"> </span> 1<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>8 765 <span class=\"_ _ae\"> </span> 1<span class=\"_ _1\"></span>89 9<span class=\"_ _1\"></span>58 1)  <span class=\"_ _45\"></span>T<span class=\"_ _4\"></span>ry<span class=\"_ _1\"></span>m Skei<span class=\"_ _1\"></span>e ho<span class=\"_ _1\"></span>lds 4<span class=\"_ _1\"></span>65 1<span class=\"_ _1\"></span>42 sha<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s in pe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>son a<span class=\"_ _1\"></span>nd 1 2<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>4 828 t<span class=\"_ _1\"></span>hro<span class=\"_ _1\"></span>ugh S<span class=\"_ _1\"></span>keie K<span class=\"_ _1\"></span>ap<span class=\"_ _1\"></span>pa I<span class=\"_ _1\"></span>nves<span class=\"_ _1\"></span>t A<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>.  T<span class=\"_ _4\"></span>otal s<span class=\"_ _1\"></span>har<span class=\"_ _1\"></span>es own<span class=\"_ _1\"></span>ed o<span class=\"_ _1\"></span>r con<span class=\"_ _1\"></span>troll<span class=\"_ _1\"></span>ed by Trym Skei<span class=\"_ _1\"></span>e, an<span class=\"_ _1\"></span>d com<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>es d<span class=\"_ _1\"></span>ire<span class=\"_ _1\"></span>ctl<span class=\"_ _1\"></span>y or in<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>rec<span class=\"_ _1\"></span>tly co<span class=\"_ _1\"></span>ntro<span class=\"_ _1\"></span>lle<span class=\"_ _1\"></span>d by him<span class=\"_ _1\"></span>, is 1 6<span class=\"_ _1\"></span>69 970, re<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>ntn<span class=\"_ _1\"></span>ing 1<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>6% of tota<span class=\"_ _1\"></span>l sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. <span class=\"_ _f\"> </span> <span class=\"_ _37\"> </span> 2) Ol<span class=\"_ _1\"></span>e Falk Ha<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>en h<span class=\"_ _1\"></span>old<span class=\"_ _1\"></span>s 20<span class=\"_ _1\"></span>0 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>1 sha<span class=\"_ _1\"></span>res t<span class=\"_ _1\"></span>hro<span class=\"_ _1\"></span>ug<span class=\"_ _1\"></span>h OF<span class=\"_ _1\"></span>H Inves<span class=\"_ _1\"></span>t A<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>.30 May 2022, th<span class=\"_ _1\"></span>e Ann<span class=\"_ _1\"></span>ual Ge<span class=\"_ _1\"></span>nera<span class=\"_ _1\"></span>l Meeting a<span class=\"_ _1\"></span>dopted 2022, n<span class=\"_ _1\"></span>o shares h<span class=\"_ _1\"></span>av<span class=\"_ _4\"></span>e be<span class=\"_ _1\"></span>en issu<span class=\"_ _1\"></span>ed in relation to a a resolution to give the Boa<span class=\"_ _1\"></span>rd gene<span class=\"_ _1\"></span>ral autho<span class=\"_ _1\"></span>rity to share<span class=\"_ _4\"></span> purchase<span class=\"_ _4\"></span> program, henc<span class=\"_ _4\"></span>e the<span class=\"_ _4\"></span> remaini<span class=\"_ _4\"></span>ng shar<span class=\"_ _4\"></span>e issue a m<span class=\"_ _1\"></span>aximum of 1<span class=\"_ _1\"></span>0 678 034 share<span class=\"_ _1\"></span>s again<span class=\"_ _1\"></span>st ca<span class=\"_ _1\"></span>sh issue a<span class=\"_ _1\"></span>uthorit<span class=\"_ _1\"></span>y as pe<span class=\"_ _1\"></span>r 31 D<span class=\"_ _1\"></span>ecemb<span class=\"_ _1\"></span>er 202<span class=\"_ _1\"></span>2 is 2 820 05<span class=\"_ _1\"></span>8 or non-mone<span class=\"_ _4\"></span>tary redempt<span class=\"_ _4\"></span>ion, includ<span class=\"_ _4\"></span>ing merger<span class=\"_ _4\"></span> shares<span class=\"_ _1\"></span>. A<span class=\"_ _1\"></span>s per 3<span class=\"_ _1\"></span>1 D<span class=\"_ _1\"></span>ecemb<span class=\"_ _1\"></span>er 2022<span class=\"_ _1\"></span>, there are no sh<span class=\"_ _1\"></span>are related activities to acquisitions of bu<span class=\"_ _1\"></span>sines<span class=\"_ _1\"></span>s or as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s options in pla<span class=\"_ _1\"></span>ce in the company<span class=\"_ _4\"></span>. within the sam<span class=\"_ _1\"></span>e or corresp<span class=\"_ _1\"></span>onding b<span class=\"_ _1\"></span>usine<span class=\"_ _1\"></span>ss se<span class=\"_ _1\"></span>ctor as the comp<span class=\"_ _1\"></span>any<span class=\"_ _4\"></span>. This authorization is valid until the 30 May 2022, th<span class=\"_ _1\"></span>e Ann<span class=\"_ _1\"></span>ual Ge<span class=\"_ _1\"></span>nera<span class=\"_ _1\"></span>l Meeting a<span class=\"_ _1\"></span>dopted next A<span class=\"_ _1\"></span>nnual G<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>eral M<span class=\"_ _1\"></span>eeting and l<span class=\"_ _1\"></span>atest on 30 J<span class=\"_ _1\"></span>une a resolution to give the Boa<span class=\"_ _1\"></span>rd authorit<span class=\"_ _1\"></span>y to buy a 2023<span class=\"_ _1\"></span>. No sh<span class=\"_ _1\"></span>ares have been is<span class=\"_ _1\"></span>sue<span class=\"_ _1\"></span>d on the ba<span class=\"_ _1\"></span>sis of this maximu<span class=\"_ _1\"></span>m of 7 356 67<span class=\"_ _4\"></span>4 shares in Ne<span class=\"_ _1\"></span>kkar A<span class=\"_ _1\"></span>SA within authorization in 2022<span class=\"_ _1\"></span>.a price rang<span class=\"_ _1\"></span>e of NOK 1 to NO<span class=\"_ _1\"></span>K 25<span class=\"_ _1\"></span>. Th<span class=\"_ _1\"></span>e authorit<span class=\"_ _1\"></span>y ca<span class=\"_ _1\"></span>n be use<span class=\"_ _1\"></span>d to buy own shares for del<span class=\"_ _1\"></span>etion, or to use the 30 May 2022, th<span class=\"_ _1\"></span>e Ann<span class=\"_ _1\"></span>ual Ge<span class=\"_ _1\"></span>nera<span class=\"_ _1\"></span>l Meeting a<span class=\"_ _1\"></span>dopted shares a<span class=\"_ _1\"></span>s par<span class=\"_ _1\"></span>t of remu<span class=\"_ _1\"></span>neration of lea<span class=\"_ _1\"></span>ding em<span class=\"_ _1\"></span>ployees a resolution to give the Boa<span class=\"_ _1\"></span>rd authorit<span class=\"_ _1\"></span>y to issue or in the comp<span class=\"_ _1\"></span>any\u2019s share purchase p<span class=\"_ _1\"></span>rogram<span class=\"_ _1\"></span>. The a maximu<span class=\"_ _1\"></span>m of 2 820 05<span class=\"_ _1\"></span>8 shares a<span class=\"_ _1\"></span>gains<span class=\"_ _1\"></span>t cash authorit<span class=\"_ _1\"></span>y is valid until the nex<span class=\"_ _1\"></span>t Ann<span class=\"_ _1\"></span>ual Ge<span class=\"_ _1\"></span>nera<span class=\"_ _1\"></span>l redem<span class=\"_ _1\"></span>ption for the ben<span class=\"_ _1\"></span>efit of the compa<span class=\"_ _1\"></span>ny\u2019s Meeting or l<span class=\"_ _1\"></span>atest 30 J<span class=\"_ _1\"></span>une 202<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>. No sha<span class=\"_ _1\"></span>res have been ex<span class=\"_ _4\"></span>ecut<span class=\"_ _4\"></span>iv<span class=\"_ _4\"></span>e management and<span class=\"_ _4\"></span> board members. This boug<span class=\"_ _1\"></span>ht on the basi<span class=\"_ _1\"></span>s of this authorization as of 30 authorization is valid u<span class=\"_ _1\"></span>ntil the next An<span class=\"_ _1\"></span>nual G<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span>ral April 202<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>. Meeting a<span class=\"_ _1\"></span>nd latest on 3<span class=\"_ _1\"></span>0 Jun<span class=\"_ _1\"></span>e 2023<span class=\"_ _1\"></span>. Af<span class=\"_ _1\"></span>ter 30 M<span class=\"_ _1\"></span>ay ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-95-2": {
   "value": "Not<span class=\"_ _4\"></span>e 12 <span class=\"_ _4\"></span>Earnings per <span class=\"_ _4\"></span>share <span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00Basic earnings per shareBasic e<span class=\"_ _1\"></span>arnin<span class=\"_ _1\"></span>gs per s<span class=\"_ _1\"></span>hare are ca<span class=\"_ _1\"></span>lculated by dividing net profit for the year attrib<span class=\"_ _1\"></span>utabl<span class=\"_ _1\"></span>e to ordinar<span class=\"_ _1\"></span>y equit<span class=\"_ _1\"></span>y hol<span class=\"_ _1\"></span>ders of the parent by the weighted av<span class=\"_ _4\"></span>erage n<span class=\"_ _1\"></span>umb<span class=\"_ _1\"></span>er of ordinar<span class=\"_ _1\"></span>y sha<span class=\"_ _1\"></span>res out<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>andin<span class=\"_ _1\"></span>g during th<span class=\"_ _1\"></span>e year<span class=\"_ _4\"></span>.202<span class=\"_ _1\"></span>2<span class=\"_ _1f\"> </span>202<span class=\"_ _1\"></span>1Net p<span class=\"_ _1\"></span>rofit at<span class=\"_ _1\"></span>tribu<span class=\"_ _1\"></span>tab<span class=\"_ _1\"></span>le to ordi<span class=\"_ _1\"></span>nar<span class=\"_ _1\"></span>y e<span class=\"_ _1\"></span>quit<span class=\"_ _1\"></span>y h<span class=\"_ _1\"></span>olde<span class=\"_ _1\"></span>rs of th<span class=\"_ _1\"></span>e pa<span class=\"_ _1\"></span>rent f<span class=\"_ _1\"></span>rom contin<span class=\"_ _1\"></span>uing o<span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>ration<span class=\"_ _1\"></span>s<span class=\"_ _4a\"> </span> 3<span class=\"_ _1\"></span>1 8<span class=\"_ _1\"></span>39 <span class=\"_ _38\"> </span> 11<span class=\"_ _1\"></span>0 2<span class=\"_ _1\"></span>24Net p<span class=\"_ _1\"></span>rofit at<span class=\"_ _1\"></span>tribu<span class=\"_ _1\"></span>tab<span class=\"_ _1\"></span>le to ordi<span class=\"_ _1\"></span>nar<span class=\"_ _1\"></span>y e<span class=\"_ _1\"></span>quit<span class=\"_ _1\"></span>y h<span class=\"_ _1\"></span>olde<span class=\"_ _1\"></span>rs of th<span class=\"_ _1\"></span>e pa<span class=\"_ _1\"></span>rent f<span class=\"_ _1\"></span>rom dis<span class=\"_ _1\"></span>continu<span class=\"_ _1\"></span>ed o<span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>ation<span class=\"_ _1\"></span>s<span class=\"_ _9e\"> </span> - <span class=\"_ _7d\"> </span> -Net p<span class=\"_ _1\"></span>rofit at<span class=\"_ _1\"></span>tribu<span class=\"_ _1\"></span>tab<span class=\"_ _1\"></span>le to ordi<span class=\"_ _1\"></span>nar<span class=\"_ _1\"></span>y e<span class=\"_ _1\"></span>quit<span class=\"_ _1\"></span>y h<span class=\"_ _1\"></span>olde<span class=\"_ _1\"></span>rs of th<span class=\"_ _1\"></span>e pa<span class=\"_ _1\"></span>rent f<span class=\"_ _1\"></span>rom total<span class=\"_ _13a\"> </span> 31 8<span class=\"_ _1\"></span>39 <span class=\"_ _38\"> </span> 11<span class=\"_ _1\"></span>0 2<span class=\"_ _1\"></span>24Weighted average of i<span class=\"_ _1\"></span>ssu<span class=\"_ _1\"></span>ed sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>s excludin<span class=\"_ _1\"></span>g own sha<span class=\"_ _1\"></span>res<span class=\"_ _1c6\"> </span> 10<span class=\"_ _1\"></span>6 327 <span class=\"_ _18a\"> </span> 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 327Ea<span class=\"_ _1\"></span>rni<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>s pe<span class=\"_ _1\"></span>r sh<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>e - conti<span class=\"_ _1\"></span>nu<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>g op<span class=\"_ _1\"></span>era<span class=\"_ _1\"></span>tion (<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K pe<span class=\"_ _1\"></span>r sh<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>e<span class=\"_ _4\"></span>)<span class=\"_ _1c6\"> </span> 0.<span class=\"_ _2\"></span>30 <span class=\"_ _80\"> </span> 1<span class=\"_ _1\"></span>.0<span class=\"_ _1\"></span>4Ea<span class=\"_ _1\"></span>rni<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>s pe<span class=\"_ _1\"></span>r sh<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>e - di<span class=\"_ _1\"></span>scon<span class=\"_ _1\"></span>tin<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>d op<span class=\"_ _1\"></span>erat<span class=\"_ _1\"></span>ion (<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K pe<span class=\"_ _1\"></span>r sh<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>e<span class=\"_ _4\"></span>)<span class=\"_ _1c7\"> </span> <span class=\"_ _174\"> </span>-   <span class=\"_ _f4\"> </span> <span class=\"_ _127\"> </span>-Ea<span class=\"_ _1\"></span>rni<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>s pe<span class=\"_ _1\"></span>r sh<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>e - tota<span class=\"_ _1\"></span>l (N<span class=\"_ _1\"></span>OK p<span class=\"_ _1\"></span>er s<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>re<span class=\"_ _4\"></span>)<span class=\"_ _1c8\"> </span> 0.<span class=\"_ _1\"></span>30 <span class=\"_ _20\"> </span> 1.0<span class=\"_ _1\"></span>4Diluted ear<span class=\"_ _4\"></span>nings per sha<span class=\"_ _1\"></span>re:In determining wh<span class=\"_ _1\"></span>ether potential ordinar<span class=\"_ _1\"></span>y sh<span class=\"_ _1\"></span>ares are dilutive or antidilutive, each is<span class=\"_ _1\"></span>sue or se<span class=\"_ _1\"></span>ries of potential ordi<span class=\"_ _4\"></span>nary shares is c<span class=\"_ _4\"></span>onsider<span class=\"_ _4\"></span>ed separa<span class=\"_ _4\"></span>tel<span class=\"_ _4\"></span>y rat<span class=\"_ _4\"></span>her than i<span class=\"_ _4\"></span>n aggrega<span class=\"_ _4\"></span>te.202<span class=\"_ _1\"></span>2<span class=\"_ _b3\"> </span>2<span class=\"_ _1\"></span>021Profit u<span class=\"_ _1\"></span>sed to c<span class=\"_ _1\"></span>alc<span class=\"_ _1\"></span>ulate dilu<span class=\"_ _1\"></span>ted ea<span class=\"_ _1\"></span>rnin<span class=\"_ _1\"></span>gs pe<span class=\"_ _1\"></span>r sha<span class=\"_ _1\"></span>re - contin<span class=\"_ _1\"></span>uing o<span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>ation<span class=\"_ _107\"> </span> 3<span class=\"_ _1\"></span>1 8<span class=\"_ _1\"></span>39 <span class=\"_ _1c9\"> </span> 11<span class=\"_ _1\"></span>0 224 Profit (l<span class=\"_ _1\"></span>oss<span class=\"_ _4\"></span>) at<span class=\"_ _1\"></span>tribu<span class=\"_ _1\"></span>tab<span class=\"_ _1\"></span>le to  ordin<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>y sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>hold<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>s (<span class=\"_ _4\"></span>diluted<span class=\"_ _1\"></span>)<span class=\"_ _1ca\"> </span> 31 8<span class=\"_ _1\"></span>39 <span class=\"_ _1c9\"> </span> 1<span class=\"_ _1\"></span>10 2<span class=\"_ _1\"></span>24 Profit u<span class=\"_ _1\"></span>sed to c<span class=\"_ _1\"></span>alc<span class=\"_ _1\"></span>ulate dilu<span class=\"_ _1\"></span>ted ea<span class=\"_ _1\"></span>rnin<span class=\"_ _1\"></span>gs pe<span class=\"_ _1\"></span>r sha<span class=\"_ _1\"></span>re - dis<span class=\"_ _1\"></span>continu<span class=\"_ _1\"></span>ed o<span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>ation<span class=\"_ _1cb\"> </span> - <span class=\"_ _108\"> </span> - Profit (l<span class=\"_ _1\"></span>oss<span class=\"_ _4\"></span>) at<span class=\"_ _1\"></span>tribu<span class=\"_ _1\"></span>tab<span class=\"_ _1\"></span>le to  ordin<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>y sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>hold<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>s (<span class=\"_ _4\"></span>diluted<span class=\"_ _1\"></span>)<span class=\"_ _1cc\"> </span> - <span class=\"_ _108\"> </span> - Profit u<span class=\"_ _1\"></span>sed to c<span class=\"_ _1\"></span>alc<span class=\"_ _1\"></span>ulate dilu<span class=\"_ _1\"></span>ted ea<span class=\"_ _1\"></span>rnin<span class=\"_ _1\"></span>gs pe<span class=\"_ _1\"></span>r sha<span class=\"_ _1\"></span>re - total<span class=\"_ _1cd\"> </span> 31 8<span class=\"_ _1\"></span>39 <span class=\"_ _1c9\"> </span> 1<span class=\"_ _1\"></span>10 2<span class=\"_ _1\"></span>24 Profit (l<span class=\"_ _1\"></span>oss<span class=\"_ _4\"></span>) at<span class=\"_ _1\"></span>tribu<span class=\"_ _1\"></span>tab<span class=\"_ _1\"></span>le to  ordin<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>y sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>hold<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>s (<span class=\"_ _4\"></span>diluted<span class=\"_ _1\"></span>)<span class=\"_ _1ca\"> </span> 31 8<span class=\"_ _1\"></span>39 <span class=\"_ _1c9\"> </span> 1<span class=\"_ _1\"></span>10 2<span class=\"_ _1\"></span>24 A<span class=\"_ _4\"></span>vera<span class=\"_ _1\"></span>ge of is<span class=\"_ _1\"></span>sue<span class=\"_ _1\"></span>d sha<span class=\"_ _1\"></span>res exclu<span class=\"_ _1\"></span>ding own sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>s<span class=\"_ _1ce\"> </span> 10<span class=\"_ _1\"></span>6 327 <span class=\"_ _21\"> </span> 1<span class=\"_ _1\"></span>06 3<span class=\"_ _1\"></span>27 A<span class=\"_ _4\"></span>vera<span class=\"_ _1\"></span>ge nu<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>er of ord<span class=\"_ _1\"></span>ina<span class=\"_ _1\"></span>ry s<span class=\"_ _1\"></span>hare<span class=\"_ _1\"></span>s for c<span class=\"_ _1\"></span>alc<span class=\"_ _1\"></span>ulatio<span class=\"_ _1\"></span>n of diluted e<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ning<span class=\"_ _1\"></span>s pe<span class=\"_ _1\"></span>r sha<span class=\"_ _1\"></span>re<span class=\"_ _1cf\"> </span> 10<span class=\"_ _1\"></span>6 327 <span class=\"_ _21\"> </span> 1<span class=\"_ _1\"></span>06 3<span class=\"_ _1\"></span>27 Dil<span class=\"_ _1\"></span>ute<span class=\"_ _1\"></span>d ea<span class=\"_ _1\"></span>rni<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>s pe<span class=\"_ _1\"></span>r sh<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>e - conti<span class=\"_ _1\"></span>nu<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>g op<span class=\"_ _1\"></span>era<span class=\"_ _1\"></span>tion (<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K pe<span class=\"_ _1\"></span>r sh<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>e<span class=\"_ _4\"></span>)<span class=\"_ _1d0\"> </span> 0.<span class=\"_ _1\"></span>30 <span class=\"_ _87\"> </span> 1<span class=\"_ _1\"></span>.0<span class=\"_ _1\"></span>4 Dil<span class=\"_ _1\"></span>ute<span class=\"_ _1\"></span>d ea<span class=\"_ _1\"></span>rni<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>s pe<span class=\"_ _1\"></span>r sh<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>e - di<span class=\"_ _1\"></span>scon<span class=\"_ _1\"></span>tin<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>d op<span class=\"_ _1\"></span>erat<span class=\"_ _1\"></span>ion (<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K pe<span class=\"_ _1\"></span>r sh<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>e<span class=\"_ _4\"></span>)<span class=\"_ _1d1\"> </span> <span class=\"_ _174\"> </span>-   <span class=\"_ _1d2\"> </span> <span class=\"_ _174\"> </span>-   Dil<span class=\"_ _1\"></span>ute<span class=\"_ _1\"></span>d ea<span class=\"_ _1\"></span>rni<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>s pe<span class=\"_ _1\"></span>r sh<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>e - tota<span class=\"_ _1\"></span>l (N<span class=\"_ _1\"></span>OK p<span class=\"_ _1\"></span>er s<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>re<span class=\"_ _4\"></span>)<span class=\"_ _1d3\"> </span> 0.<span class=\"_ _1\"></span>30 <span class=\"_ _87\"> </span> 1<span class=\"_ _1\"></span>.0<span class=\"_ _1\"></span>4 Share str<span class=\"_ _1\"></span>ucture<span class=\"_ _1d4\"> </span>202<span class=\"_ _1\"></span>2<span class=\"_ _b3\"> </span>2<span class=\"_ _1\"></span>021Is<span class=\"_ _1\"></span>sue<span class=\"_ _1\"></span>d num<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r of share<span class=\"_ _1\"></span>s<span class=\"_ _8d\"> </span> 106 78<span class=\"_ _1\"></span>0 3<span class=\"_ _1\"></span>34 <span class=\"_ _fe\"> </span> 106 493 0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0 Own sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>s<span class=\"_ _16e\"> </span> 6 632 <span class=\"_ _c1\"> </span> 6 6<span class=\"_ _1\"></span>32 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-97-2": {
   "value": "Not<span class=\"_ _4\"></span>e 1<span class=\"_ _4\"></span>3 T<span class=\"_ _6\"></span>ax <span class=\"_ _4\"></span><span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00Deferred t<span class=\"_ _1\"></span>ax as<span class=\"_ _1\"></span>sets related to losse<span class=\"_ _1\"></span>s which ca<span class=\"_ _1\"></span>n be \u2022 <span class=\"_ _44\"> </span><span class=\"ls35 ws35\">the Gr<span class=\"_ _4\"></span>oup has su<span class=\"_ _4\"></span>f<span class=\"_ _1\"></span>ficien<span class=\"_ _4\"></span>t tempo<span class=\"_ _4\"></span>rary differences</span>carr<span class=\"_ _1\"></span>ied for<span class=\"_ _1\"></span>ward for tax p<span class=\"_ _1\"></span>urpose<span class=\"_ _1\"></span>s, a<span class=\"_ _1\"></span>re repor<span class=\"_ _1\"></span>ted if the \u2022 <span class=\"_ _44\"> </span>the entities is expec<span class=\"_ _1\"></span>ted to have taxable profits<span class=\"_ _1\"></span>. mana<span class=\"_ _1\"></span>geme<span class=\"_ _1\"></span>nt believes it is likely that the company T<span class=\"_ _5\"></span>ax l<span class=\"_ _1\"></span>osse<span class=\"_ _1\"></span>s carr<span class=\"_ _1\"></span>ied for<span class=\"_ _1\"></span>ward do not expire within can u<span class=\"_ _1\"></span>se thes<span class=\"_ _1\"></span>e agains<span class=\"_ _1\"></span>t expec<span class=\"_ _1\"></span>ted taxab<span class=\"_ _1\"></span>le income for the Nor<span class=\"_ _1\"></span>wegian t<span class=\"_ _1\"></span>ax sys<span class=\"_ _1\"></span>tem. the upcomin<span class=\"_ _1\"></span>g five years<span class=\"_ _1\"></span>. T<span class=\"_ _5\"></span>ax a<span class=\"_ _1\"></span>sset of MN<span class=\"_ _1\"></span>OK 7<span class=\"_ _4\"></span>.0 \u2022 <span class=\"_ _44\"> </span>tax los<span class=\"_ _1\"></span>ses a<span class=\"_ _1\"></span>re induced by spe<span class=\"_ _1\"></span>cific identifia<span class=\"_ _1\"></span>ble (2021: M<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K 16<span class=\"_ _1\"></span>.0) ha<span class=\"_ _4\"></span>ve been recogn<span class=\"_ _1\"></span>ized as per 3<span class=\"_ _1\"></span>1 causesDecem<span class=\"_ _1\"></span>ber 202<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>. \u2022 <span class=\"_ _44\"> </span>the Group d<span class=\"_ _1\"></span>o not car<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y any uncer<span class=\"_ _1\"></span>taint<span class=\"_ _1\"></span>y ov<span class=\"_ _4\"></span>eri<span class=\"_ _4\"></span>ncome tax<span class=\"_ _4\"></span> trea<span class=\"_ _4\"></span>tmentsIntellilift A<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>, which is he<span class=\"_ _1\"></span>ld by 51% by Nekkar A<span class=\"_ _1\"></span>SA<span class=\"_ _1\"></span>, is not par<span class=\"_ _1\"></span>t of the N<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>wegian tax grou<span class=\"_ _1\"></span>p. Deferr<span class=\"_ _4\"></span>ed tax l<span class=\"_ _4\"></span>iabil<span class=\"_ _4\"></span>ities<span class=\"_ _4\"></span> and deferr<span class=\"_ _4\"></span>ed tax asse<span class=\"_ _4\"></span>ts are netted if the G<span class=\"_ _1\"></span>roup has a l<span class=\"_ _1\"></span>egal rig<span class=\"_ _1\"></span>ht to offs<span class=\"_ _1\"></span>et deferred The following criteria have been applie<span class=\"_ _1\"></span>d to asse<span class=\"_ _1\"></span>ss the tax as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s agains<span class=\"_ _1\"></span>t deferred t<span class=\"_ _1\"></span>axes in the bal<span class=\"_ _1\"></span>ance likelihood of taxab<span class=\"_ _1\"></span>le income ag<span class=\"_ _1\"></span>ains<span class=\"_ _1\"></span>t which unus<span class=\"_ _1\"></span>ed sheet, a<span class=\"_ _1\"></span>nd if the defer<span class=\"_ _1\"></span>red taxes are owed to the same tax los<span class=\"_ _1\"></span>ses m<span class=\"_ _1\"></span>ay be utili<span class=\"_ _4\"></span>zed:tax authorities<span class=\"_ _1\"></span>.Income<span class=\"_ _4\"></span> tax e<span class=\"_ _4\"></span>xpense:<span class=\"_ _93\"> </span>2<span class=\"_ _1\"></span>022<span class=\"_ _1d\"> </span>2<span class=\"_ _1\"></span>021Payabl<span class=\"_ _1\"></span>e tax o<span class=\"_ _1\"></span>n profi<span class=\"_ _1\"></span>t<span class=\"_ _1d5\"> </span> 1 56<span class=\"_ _1\"></span>8 <span class=\"_ _db\"> </span> 2 6<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>8 Pay<span class=\"_ _4\"></span>able wi<span class=\"_ _4\"></span>thholding<span class=\"_ _4\"></span> taxes, tax<span class=\"_ _4\"></span>es outside<span class=\"_ _4\"></span> Norway<span class=\"_ _1c8\"> </span> - <span class=\"_ _1f\"> </span>0 Not al<span class=\"_ _1\"></span>loc<span class=\"_ _1\"></span>ated ta<span class=\"_ _1\"></span>x los<span class=\"_ _1\"></span>ses<span class=\"_ _1d6\"> </span> - <span class=\"_ _82\"> </span> - )Change in<span class=\"_ _4\"></span> deferr<span class=\"_ _4\"></span>ed tax*8 413 <span class=\"_ _dc\"> </span>24 317 Cha<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>s in un<span class=\"_ _1\"></span>reco<span class=\"_ _1\"></span>gnized d<span class=\"_ _1\"></span>eferre<span class=\"_ _1\"></span>d ta<span class=\"_ _1\"></span>x as<span class=\"_ _1\"></span>set <span class=\"_ _1d7\"> </span><span class=\"ws7d\"> <span class=\"_ _174\"> </span>-   <span class=\"_ _3d\"> </span></span> -<span class=\"_ _1\"></span>6 022 T<span class=\"_ _4\"></span>ax expe<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>e on co<span class=\"_ _1\"></span>ntin<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>d op<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>atio<span class=\"_ _1\"></span>ns<span class=\"_ _147\"> </span>9 98<span class=\"_ _1\"></span>1 <span class=\"_ _18\"> </span>20 914 *) In<span class=\"_ _1\"></span>cl<span class=\"_ _1\"></span>ud<span class=\"_ _1\"></span>es T<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K -<span class=\"_ _4\"></span>73  re<span class=\"_ _1\"></span>late<span class=\"_ _1\"></span>d to defe<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>d ta<span class=\"_ _1\"></span>x on exce<span class=\"_ _1\"></span>ss v<span class=\"_ _1\"></span>alu<span class=\"_ _1\"></span>es f<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>m the a<span class=\"_ _1\"></span>cqu<span class=\"_ _1\"></span>isiti<span class=\"_ _1\"></span>on of I<span class=\"_ _1\"></span>ntel<span class=\"_ _1\"></span>lilif<span class=\"_ _2\"></span>t in 201<span class=\"_ _1\"></span>9.Reco<span class=\"_ _1\"></span>nci<span class=\"_ _1\"></span>liati<span class=\"_ _1\"></span>on of t<span class=\"_ _1\"></span>he ef<span class=\"_ _2\"></span>fec<span class=\"_ _1\"></span>tive ta<span class=\"_ _1\"></span>x rate<span class=\"_ _1d8\"> </span>202<span class=\"_ _1\"></span>2<span class=\"_ _1d\"> </span>202<span class=\"_ _1\"></span>1Prof<span class=\"_ _1\"></span>it b<span class=\"_ _1\"></span>efo<span class=\"_ _1\"></span>re ta<span class=\"_ _1\"></span>x<span class=\"_ _1d9\"> </span> 42 63<span class=\"_ _1\"></span>4 <span class=\"_ _123\"> </span> 132 53<span class=\"_ _1\"></span>4 Ex<span class=\"_ _1\"></span>pec<span class=\"_ _1\"></span>ted i<span class=\"_ _1\"></span>ncom<span class=\"_ _1\"></span>e tax a<span class=\"_ _1\"></span>ccordin<span class=\"_ _1\"></span>g to incom<span class=\"_ _1\"></span>e tax r<span class=\"_ _1\"></span>ate in Nor<span class=\"_ _1\"></span>way (2<span class=\"_ _1\"></span>2 %)<span class=\"_ _1da\"> </span> 9 38<span class=\"_ _1\"></span>0 <span class=\"_ _18\"> </span> 29 157 Permanent d<span class=\"_ _4\"></span>ifferences<span class=\"_ _1db\"> </span> 351 <span class=\"_ _82\"> </span> - This ye<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>'s loss<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>, an<span class=\"_ _1\"></span>d cha<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>e in pri<span class=\"_ _1\"></span>or year<span class=\"_ _1\"></span>'s los<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>, not reco<span class=\"_ _1\"></span>gnis<span class=\"_ _1\"></span>ed<span class=\"_ _1dc\"> </span> - <span class=\"_ _52\"> </span> -8 244 Adjus<span class=\"_ _1\"></span>tme<span class=\"_ _1\"></span>nt in ta<span class=\"_ _1\"></span>x in pr<span class=\"_ _1\"></span>ior yea<span class=\"_ _1\"></span>rs<span class=\"_ _198\"> </span> 25<span class=\"_ _1\"></span>0 T<span class=\"_ _4\"></span>ax expe<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>e in th<span class=\"_ _1\"></span>e pr<span class=\"_ _1\"></span>ofi<span class=\"_ _1\"></span>t an<span class=\"_ _1\"></span>d los<span class=\"_ _1\"></span>s s<span class=\"_ _1\"></span>tate<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nt<span class=\"_ _1bc\"> </span> 9 9<span class=\"_ _1\"></span>81 <span class=\"_ _d2\"> </span> 20 914 Payable<span class=\"_ _4\"></span> tax including wit<span class=\"_ _4\"></span>holding taxes<span class=\"_ _1dd\"> </span>-<span class=\"_ _b8\"> </span>-Eff<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>tive tax rate<span class=\"_ _1de\"> </span>23<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>4 %<span class=\"_ _18a\"> </span>15<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>8 %Ori<span class=\"_ _1\"></span>gi<span class=\"_ _1\"></span>n of ta<span class=\"_ _1\"></span>x expe<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>e:<span class=\"_ _c2\"> </span>202<span class=\"_ _1\"></span>2<span class=\"_ _1d\"> </span>2<span class=\"_ _1\"></span>021No<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ay<span class=\"_ _1df\"> </span> 9 98<span class=\"_ _1\"></span>1 <span class=\"_ _52\"> </span> 20 91<span class=\"_ _1\"></span>4 T<span class=\"_ _5\"></span>otal tax e<span class=\"_ _4\"></span>xpense<span class=\"_ _1e0\"> </span> 9 98<span class=\"_ _1\"></span>1 <span class=\"_ _d2\"> </span> 20 914 T<span class=\"_ _4\"></span>ax payab<span class=\"_ _1\"></span>le i<span class=\"_ _1\"></span>n the b<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce sh<span class=\"_ _1\"></span>ee<span class=\"_ _1\"></span>t<span class=\"_ _1e1\"> </span>202<span class=\"_ _1\"></span>2<span class=\"_ _1d\"> </span>202<span class=\"_ _1\"></span>1T<span class=\"_ _5\"></span>ax payabl<span class=\"_ _4\"></span>e, (includ<span class=\"_ _4\"></span>ing wi<span class=\"_ _4\"></span>thholding<span class=\"_ _4\"></span> taxes<span class=\"_ _5\"></span>)<span class=\"_ _10\"> </span> 1 571 <span class=\"_ _db\"> </span> 2 6<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>8 Prepaid tax<span class=\"_ _1e2\"> </span> <span class=\"_ _174\"> </span>-   <span class=\"_ _ed\"> </span> <span class=\"_ _174\"> </span>-   T<span class=\"_ _4\"></span>otal t<span class=\"_ _1\"></span>ax paya<span class=\"_ _1\"></span>bl<span class=\"_ _1\"></span>e in b<span class=\"_ _1\"></span>ala<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ce sh<span class=\"_ _1\"></span>eet at ye<span class=\"_ _1\"></span>ar e<span class=\"_ _1\"></span>nd<span class=\"_ _1c0\"> </span> 1 571 <span class=\"_ _30\"> </span> 2 6<span class=\"_ _1\"></span>18 Deferred<span class=\"_ _4\"></span> tax asse<span class=\"_ _4\"></span>ts:<span class=\"_ _1d6\"> </span>202<span class=\"_ _1\"></span>2<span class=\"_ _1d\"> </span>202<span class=\"_ _1\"></span>1Fixed as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s <span class=\"_ _1e3\"> </span> 626 <span class=\"_ _1b\"> </span> 301 Proj<span class=\"_ _4\"></span>ect<span class=\"_ _1\"></span>s under c<span class=\"_ _4\"></span>onstruction<span class=\"_ _1e4\"> </span> -19 967 <span class=\"_ _82\"> </span> - Curre<span class=\"_ _1\"></span>nt as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s<span class=\"_ _1e5\"> </span> 2 85<span class=\"_ _1\"></span>3 <span class=\"_ _db\"> </span> 2 8<span class=\"_ _1\"></span>41 Other t<span class=\"_ _4\"></span>emporary differenc<span class=\"_ _4\"></span>es / pro<span class=\"_ _4\"></span>vis<span class=\"_ _4\"></span>ions<span class=\"_ _1e6\"> </span> 3 325 <span class=\"_ _58\"> </span> 3 85<span class=\"_ _1\"></span>1 T<span class=\"_ _4\"></span>ax loss<span class=\"_ _1\"></span>es to be c<span class=\"_ _1\"></span>arr<span class=\"_ _1\"></span>ied fo<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ward<span class=\"_ _19\"> </span> 2<span class=\"_ _1\"></span>0 72<span class=\"_ _1\"></span>3 <span class=\"_ _10d\"> </span> 8 9<span class=\"_ _1\"></span>90 Gr<span class=\"_ _1\"></span>oss d<span class=\"_ _1\"></span>ef<span class=\"_ _1\"></span>err<span class=\"_ _1\"></span>ed t<span class=\"_ _1\"></span>ax as<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>t <span class=\"_ _1e7\"> </span> 7 560 <span class=\"_ _d9\"> </span> 15 9<span class=\"_ _1\"></span>82 - Un<span class=\"_ _1\"></span>recog<span class=\"_ _1\"></span>nized tax l<span class=\"_ _1\"></span>oss<span class=\"_ _1\"></span>es <span class=\"_ _168\"> </span><span class=\"ls13 ws12\"> -527 <span class=\"_ _82\"> </span></span> - 1)Net rec<span class=\"_ _4\"></span>ogni<span class=\"_ _4\"></span>zed de<span class=\"_ _4\"></span>ferred tax<span class=\"_ _4\"></span> assets 7 032 <span class=\"_ _d9\"> </span> 15 982 - Defe<span class=\"_ _1\"></span>rred t<span class=\"_ _1\"></span>ax as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s to be re<span class=\"_ _1\"></span>covered af<span class=\"_ _1\"></span>ter 12 m<span class=\"_ _1\"></span>onths<span class=\"_ _1e8\"> </span> - <span class=\"_ _82\"> </span> - - Defe<span class=\"_ _1\"></span>rred t<span class=\"_ _1\"></span>ax as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s to be re<span class=\"_ _1\"></span>covered within 12 m<span class=\"_ _1\"></span>onth<span class=\"_ _1\"></span>s<span class=\"_ _10f\"> </span> 7 032 <span class=\"_ _4c\"> </span> 15 9<span class=\"_ _1\"></span>82 Net rec<span class=\"_ _4\"></span>ogni<span class=\"_ _4\"></span>zed de<span class=\"_ _4\"></span>ferred tax<span class=\"_ _4\"></span> assets<span class=\"_ _1e9\"> </span> 7 032 <span class=\"_ _d9\"> </span> 15 982 1)  <span class=\"_ _45\"></span>Def<span class=\"_ _1\"></span>err<span class=\"_ _1\"></span>ed t<span class=\"_ _1\"></span>ax as<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>et rel<span class=\"_ _1\"></span>ating to t<span class=\"_ _1\"></span>ax l<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>s ca<span class=\"_ _1\"></span>rri<span class=\"_ _1\"></span>ed fo<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ward h<span class=\"_ _1\"></span>ave be<span class=\"_ _1\"></span>en re<span class=\"_ _1\"></span>cog<span class=\"_ _1\"></span>nize<span class=\"_ _1\"></span>d as d<span class=\"_ _1\"></span>efer<span class=\"_ _1\"></span>red t<span class=\"_ _1\"></span>ax a<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>et to th<span class=\"_ _1\"></span>e exte<span class=\"_ _1\"></span>nt th<span class=\"_ _1\"></span>at it is p<span class=\"_ _1\"></span>rob<span class=\"_ _1\"></span>ab<span class=\"_ _1\"></span>le th<span class=\"_ _1\"></span>at fu<span class=\"_ _1\"></span>ture p<span class=\"_ _1\"></span>rof<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>s will b<span class=\"_ _1\"></span>e avail<span class=\"_ _1\"></span>ab<span class=\"_ _1\"></span>le. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-97-3": {
   "value": "Not<span class=\"_ _4\"></span>e 1<span class=\"_ _4\"></span>3 T<span class=\"_ _6\"></span>ax <span class=\"_ _4\"></span><span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00Deferred t<span class=\"_ _1\"></span>ax as<span class=\"_ _1\"></span>sets related to losse<span class=\"_ _1\"></span>s which ca<span class=\"_ _1\"></span>n be \u2022 <span class=\"_ _44\"> </span><span class=\"ls35 ws35\">the Gr<span class=\"_ _4\"></span>oup has su<span class=\"_ _4\"></span>f<span class=\"_ _1\"></span>ficien<span class=\"_ _4\"></span>t tempo<span class=\"_ _4\"></span>rary differences</span>carr<span class=\"_ _1\"></span>ied for<span class=\"_ _1\"></span>ward for tax p<span class=\"_ _1\"></span>urpose<span class=\"_ _1\"></span>s, a<span class=\"_ _1\"></span>re repor<span class=\"_ _1\"></span>ted if the \u2022 <span class=\"_ _44\"> </span>the entities is expec<span class=\"_ _1\"></span>ted to have taxable profits<span class=\"_ _1\"></span>. mana<span class=\"_ _1\"></span>geme<span class=\"_ _1\"></span>nt believes it is likely that the company T<span class=\"_ _5\"></span>ax l<span class=\"_ _1\"></span>osse<span class=\"_ _1\"></span>s carr<span class=\"_ _1\"></span>ied for<span class=\"_ _1\"></span>ward do not expire within can u<span class=\"_ _1\"></span>se thes<span class=\"_ _1\"></span>e agains<span class=\"_ _1\"></span>t expec<span class=\"_ _1\"></span>ted taxab<span class=\"_ _1\"></span>le income for the Nor<span class=\"_ _1\"></span>wegian t<span class=\"_ _1\"></span>ax sys<span class=\"_ _1\"></span>tem. the upcomin<span class=\"_ _1\"></span>g five years<span class=\"_ _1\"></span>. T<span class=\"_ _5\"></span>ax a<span class=\"_ _1\"></span>sset of MN<span class=\"_ _1\"></span>OK 7<span class=\"_ _4\"></span>.0 \u2022 <span class=\"_ _44\"> </span>tax los<span class=\"_ _1\"></span>ses a<span class=\"_ _1\"></span>re induced by spe<span class=\"_ _1\"></span>cific identifia<span class=\"_ _1\"></span>ble (2021: M<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K 16<span class=\"_ _1\"></span>.0) ha<span class=\"_ _4\"></span>ve been recogn<span class=\"_ _1\"></span>ized as per 3<span class=\"_ _1\"></span>1 causesDecem<span class=\"_ _1\"></span>ber 202<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>. \u2022 <span class=\"_ _44\"> </span>the Group d<span class=\"_ _1\"></span>o not car<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y any uncer<span class=\"_ _1\"></span>taint<span class=\"_ _1\"></span>y ov<span class=\"_ _4\"></span>eri<span class=\"_ _4\"></span>ncome tax<span class=\"_ _4\"></span> trea<span class=\"_ _4\"></span>tmentsIntellilift A<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>, which is he<span class=\"_ _1\"></span>ld by 51% by Nekkar A<span class=\"_ _1\"></span>SA<span class=\"_ _1\"></span>, is not par<span class=\"_ _1\"></span>t of the N<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>wegian tax grou<span class=\"_ _1\"></span>p. Deferr<span class=\"_ _4\"></span>ed tax l<span class=\"_ _4\"></span>iabil<span class=\"_ _4\"></span>ities<span class=\"_ _4\"></span> and deferr<span class=\"_ _4\"></span>ed tax asse<span class=\"_ _4\"></span>ts are netted if the G<span class=\"_ _1\"></span>roup has a l<span class=\"_ _1\"></span>egal rig<span class=\"_ _1\"></span>ht to offs<span class=\"_ _1\"></span>et deferred The following criteria have been applie<span class=\"_ _1\"></span>d to asse<span class=\"_ _1\"></span>ss the tax as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s agains<span class=\"_ _1\"></span>t deferred t<span class=\"_ _1\"></span>axes in the bal<span class=\"_ _1\"></span>ance likelihood of taxab<span class=\"_ _1\"></span>le income ag<span class=\"_ _1\"></span>ains<span class=\"_ _1\"></span>t which unus<span class=\"_ _1\"></span>ed sheet, a<span class=\"_ _1\"></span>nd if the defer<span class=\"_ _1\"></span>red taxes are owed to the same tax los<span class=\"_ _1\"></span>ses m<span class=\"_ _1\"></span>ay be utili<span class=\"_ _4\"></span>zed:tax authorities<span class=\"_ _1\"></span>.Income<span class=\"_ _4\"></span> tax e<span class=\"_ _4\"></span>xpense:<span class=\"_ _93\"> </span>2<span class=\"_ _1\"></span>022<span class=\"_ _1d\"> </span>2<span class=\"_ _1\"></span>021Payabl<span class=\"_ _1\"></span>e tax o<span class=\"_ _1\"></span>n profi<span class=\"_ _1\"></span>t<span class=\"_ _1d5\"> </span> 1 56<span class=\"_ _1\"></span>8 <span class=\"_ _db\"> </span> 2 6<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>8 Pay<span class=\"_ _4\"></span>able wi<span class=\"_ _4\"></span>thholding<span class=\"_ _4\"></span> taxes, tax<span class=\"_ _4\"></span>es outside<span class=\"_ _4\"></span> Norway<span class=\"_ _1c8\"> </span> - <span class=\"_ _1f\"> </span>0 Not al<span class=\"_ _1\"></span>loc<span class=\"_ _1\"></span>ated ta<span class=\"_ _1\"></span>x los<span class=\"_ _1\"></span>ses<span class=\"_ _1d6\"> </span> - <span class=\"_ _82\"> </span> - )Change in<span class=\"_ _4\"></span> deferr<span class=\"_ _4\"></span>ed tax*8 413 <span class=\"_ _dc\"> </span>24 317 Cha<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>s in un<span class=\"_ _1\"></span>reco<span class=\"_ _1\"></span>gnized d<span class=\"_ _1\"></span>eferre<span class=\"_ _1\"></span>d ta<span class=\"_ _1\"></span>x as<span class=\"_ _1\"></span>set <span class=\"_ _1d7\"> </span><span class=\"ws7d\"> <span class=\"_ _174\"> </span>-   <span class=\"_ _3d\"> </span></span> -<span class=\"_ _1\"></span>6 022 T<span class=\"_ _4\"></span>ax expe<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>e on co<span class=\"_ _1\"></span>ntin<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>d op<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>atio<span class=\"_ _1\"></span>ns<span class=\"_ _147\"> </span>9 98<span class=\"_ _1\"></span>1 <span class=\"_ _18\"> </span>20 914 *) In<span class=\"_ _1\"></span>cl<span class=\"_ _1\"></span>ud<span class=\"_ _1\"></span>es T<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K -<span class=\"_ _4\"></span>73  re<span class=\"_ _1\"></span>late<span class=\"_ _1\"></span>d to defe<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>d ta<span class=\"_ _1\"></span>x on exce<span class=\"_ _1\"></span>ss v<span class=\"_ _1\"></span>alu<span class=\"_ _1\"></span>es f<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>m the a<span class=\"_ _1\"></span>cqu<span class=\"_ _1\"></span>isiti<span class=\"_ _1\"></span>on of I<span class=\"_ _1\"></span>ntel<span class=\"_ _1\"></span>lilif<span class=\"_ _2\"></span>t in 201<span class=\"_ _1\"></span>9.Reco<span class=\"_ _1\"></span>nci<span class=\"_ _1\"></span>liati<span class=\"_ _1\"></span>on of t<span class=\"_ _1\"></span>he ef<span class=\"_ _2\"></span>fec<span class=\"_ _1\"></span>tive ta<span class=\"_ _1\"></span>x rate<span class=\"_ _1d8\"> </span>202<span class=\"_ _1\"></span>2<span class=\"_ _1d\"> </span>202<span class=\"_ _1\"></span>1Prof<span class=\"_ _1\"></span>it b<span class=\"_ _1\"></span>efo<span class=\"_ _1\"></span>re ta<span class=\"_ _1\"></span>x<span class=\"_ _1d9\"> </span> 42 63<span class=\"_ _1\"></span>4 <span class=\"_ _123\"> </span> 132 53<span class=\"_ _1\"></span>4 Ex<span class=\"_ _1\"></span>pec<span class=\"_ _1\"></span>ted i<span class=\"_ _1\"></span>ncom<span class=\"_ _1\"></span>e tax a<span class=\"_ _1\"></span>ccordin<span class=\"_ _1\"></span>g to incom<span class=\"_ _1\"></span>e tax r<span class=\"_ _1\"></span>ate in Nor<span class=\"_ _1\"></span>way (2<span class=\"_ _1\"></span>2 %)<span class=\"_ _1da\"> </span> 9 38<span class=\"_ _1\"></span>0 <span class=\"_ _18\"> </span> 29 157 Permanent d<span class=\"_ _4\"></span>ifferences<span class=\"_ _1db\"> </span> 351 <span class=\"_ _82\"> </span> - This ye<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>'s loss<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>, an<span class=\"_ _1\"></span>d cha<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>e in pri<span class=\"_ _1\"></span>or year<span class=\"_ _1\"></span>'s los<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>, not reco<span class=\"_ _1\"></span>gnis<span class=\"_ _1\"></span>ed<span class=\"_ _1dc\"> </span> - <span class=\"_ _52\"> </span> -8 244 Adjus<span class=\"_ _1\"></span>tme<span class=\"_ _1\"></span>nt in ta<span class=\"_ _1\"></span>x in pr<span class=\"_ _1\"></span>ior yea<span class=\"_ _1\"></span>rs<span class=\"_ _198\"> </span> 25<span class=\"_ _1\"></span>0 T<span class=\"_ _4\"></span>ax expe<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>e in th<span class=\"_ _1\"></span>e pr<span class=\"_ _1\"></span>ofi<span class=\"_ _1\"></span>t an<span class=\"_ _1\"></span>d los<span class=\"_ _1\"></span>s s<span class=\"_ _1\"></span>tate<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nt<span class=\"_ _1bc\"> </span> 9 9<span class=\"_ _1\"></span>81 <span class=\"_ _d2\"> </span> 20 914 Payable<span class=\"_ _4\"></span> tax including wit<span class=\"_ _4\"></span>holding taxes<span class=\"_ _1dd\"> </span>-<span class=\"_ _b8\"> </span>-Eff<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>tive tax rate<span class=\"_ _1de\"> </span>23<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>4 %<span class=\"_ _18a\"> </span>15<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>8 %Ori<span class=\"_ _1\"></span>gi<span class=\"_ _1\"></span>n of ta<span class=\"_ _1\"></span>x expe<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>e:<span class=\"_ _c2\"> </span>202<span class=\"_ _1\"></span>2<span class=\"_ _1d\"> </span>2<span class=\"_ _1\"></span>021No<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ay<span class=\"_ _1df\"> </span> 9 98<span class=\"_ _1\"></span>1 <span class=\"_ _52\"> </span> 20 91<span class=\"_ _1\"></span>4 T<span class=\"_ _5\"></span>otal tax e<span class=\"_ _4\"></span>xpense<span class=\"_ _1e0\"> </span> 9 98<span class=\"_ _1\"></span>1 <span class=\"_ _d2\"> </span> 20 914 T<span class=\"_ _4\"></span>ax payab<span class=\"_ _1\"></span>le i<span class=\"_ _1\"></span>n the b<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce sh<span class=\"_ _1\"></span>ee<span class=\"_ _1\"></span>t<span class=\"_ _1e1\"> </span>202<span class=\"_ _1\"></span>2<span class=\"_ _1d\"> </span>202<span class=\"_ _1\"></span>1T<span class=\"_ _5\"></span>ax payabl<span class=\"_ _4\"></span>e, (includ<span class=\"_ _4\"></span>ing wi<span class=\"_ _4\"></span>thholding<span class=\"_ _4\"></span> taxes<span class=\"_ _5\"></span>)<span class=\"_ _10\"> </span> 1 571 <span class=\"_ _db\"> </span> 2 6<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>8 Prepaid tax<span class=\"_ _1e2\"> </span> <span class=\"_ _174\"> </span>-   <span class=\"_ _ed\"> </span> <span class=\"_ _174\"> </span>-   T<span class=\"_ _4\"></span>otal t<span class=\"_ _1\"></span>ax paya<span class=\"_ _1\"></span>bl<span class=\"_ _1\"></span>e in b<span class=\"_ _1\"></span>ala<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ce sh<span class=\"_ _1\"></span>eet at ye<span class=\"_ _1\"></span>ar e<span class=\"_ _1\"></span>nd<span class=\"_ _1c0\"> </span> 1 571 <span class=\"_ _30\"> </span> 2 6<span class=\"_ _1\"></span>18 Deferred<span class=\"_ _4\"></span> tax asse<span class=\"_ _4\"></span>ts:<span class=\"_ _1d6\"> </span>202<span class=\"_ _1\"></span>2<span class=\"_ _1d\"> </span>202<span class=\"_ _1\"></span>1Fixed as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s <span class=\"_ _1e3\"> </span> 626 <span class=\"_ _1b\"> </span> 301 Proj<span class=\"_ _4\"></span>ect<span class=\"_ _1\"></span>s under c<span class=\"_ _4\"></span>onstruction<span class=\"_ _1e4\"> </span> -19 967 <span class=\"_ _82\"> </span> - Curre<span class=\"_ _1\"></span>nt as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s<span class=\"_ _1e5\"> </span> 2 85<span class=\"_ _1\"></span>3 <span class=\"_ _db\"> </span> 2 8<span class=\"_ _1\"></span>41 Other t<span class=\"_ _4\"></span>emporary differenc<span class=\"_ _4\"></span>es / pro<span class=\"_ _4\"></span>vis<span class=\"_ _4\"></span>ions<span class=\"_ _1e6\"> </span> 3 325 <span class=\"_ _58\"> </span> 3 85<span class=\"_ _1\"></span>1 T<span class=\"_ _4\"></span>ax loss<span class=\"_ _1\"></span>es to be c<span class=\"_ _1\"></span>arr<span class=\"_ _1\"></span>ied fo<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ward<span class=\"_ _19\"> </span> 2<span class=\"_ _1\"></span>0 72<span class=\"_ _1\"></span>3 <span class=\"_ _10d\"> </span> 8 9<span class=\"_ _1\"></span>90 Gr<span class=\"_ _1\"></span>oss d<span class=\"_ _1\"></span>ef<span class=\"_ _1\"></span>err<span class=\"_ _1\"></span>ed t<span class=\"_ _1\"></span>ax as<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>t <span class=\"_ _1e7\"> </span> 7 560 <span class=\"_ _d9\"> </span> 15 9<span class=\"_ _1\"></span>82 - Un<span class=\"_ _1\"></span>recog<span class=\"_ _1\"></span>nized tax l<span class=\"_ _1\"></span>oss<span class=\"_ _1\"></span>es <span class=\"_ _168\"> </span><span class=\"ls13 ws12\"> -527 <span class=\"_ _82\"> </span></span> - 1)Net rec<span class=\"_ _4\"></span>ogni<span class=\"_ _4\"></span>zed de<span class=\"_ _4\"></span>ferred tax<span class=\"_ _4\"></span> assets 7 032 <span class=\"_ _d9\"> </span> 15 982 - Defe<span class=\"_ _1\"></span>rred t<span class=\"_ _1\"></span>ax as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s to be re<span class=\"_ _1\"></span>covered af<span class=\"_ _1\"></span>ter 12 m<span class=\"_ _1\"></span>onths<span class=\"_ _1e8\"> </span> - <span class=\"_ _82\"> </span> - - Defe<span class=\"_ _1\"></span>rred t<span class=\"_ _1\"></span>ax as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s to be re<span class=\"_ _1\"></span>covered within 12 m<span class=\"_ _1\"></span>onth<span class=\"_ _1\"></span>s<span class=\"_ _10f\"> </span> 7 032 <span class=\"_ _4c\"> </span> 15 9<span class=\"_ _1\"></span>82 Net rec<span class=\"_ _4\"></span>ogni<span class=\"_ _4\"></span>zed de<span class=\"_ _4\"></span>ferred tax<span class=\"_ _4\"></span> assets<span class=\"_ _1e9\"> </span> 7 032 <span class=\"_ _d9\"> </span> 15 982 1)  <span class=\"_ _45\"></span>Def<span class=\"_ _1\"></span>err<span class=\"_ _1\"></span>ed t<span class=\"_ _1\"></span>ax as<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>et rel<span class=\"_ _1\"></span>ating to t<span class=\"_ _1\"></span>ax l<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>s ca<span class=\"_ _1\"></span>rri<span class=\"_ _1\"></span>ed fo<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ward h<span class=\"_ _1\"></span>ave be<span class=\"_ _1\"></span>en re<span class=\"_ _1\"></span>cog<span class=\"_ _1\"></span>nize<span class=\"_ _1\"></span>d as d<span class=\"_ _1\"></span>efer<span class=\"_ _1\"></span>red t<span class=\"_ _1\"></span>ax a<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>et to th<span class=\"_ _1\"></span>e exte<span class=\"_ _1\"></span>nt th<span class=\"_ _1\"></span>at it is p<span class=\"_ _1\"></span>rob<span class=\"_ _1\"></span>ab<span class=\"_ _1\"></span>le th<span class=\"_ _1\"></span>at fu<span class=\"_ _1\"></span>ture p<span class=\"_ _1\"></span>rof<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>s will b<span class=\"_ _1\"></span>e avail<span class=\"_ _1\"></span>ab<span class=\"_ _1\"></span>le. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-97-4": {
   "value": "Not<span class=\"_ _4\"></span>e 1<span class=\"_ _4\"></span>3 T<span class=\"_ _6\"></span>ax <span class=\"_ _4\"></span><span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00Deferred t<span class=\"_ _1\"></span>ax as<span class=\"_ _1\"></span>sets related to losse<span class=\"_ _1\"></span>s which ca<span class=\"_ _1\"></span>n be \u2022 <span class=\"_ _44\"> </span><span class=\"ls35 ws35\">the Gr<span class=\"_ _4\"></span>oup has su<span class=\"_ _4\"></span>f<span class=\"_ _1\"></span>ficien<span class=\"_ _4\"></span>t tempo<span class=\"_ _4\"></span>rary differences</span>carr<span class=\"_ _1\"></span>ied for<span class=\"_ _1\"></span>ward for tax p<span class=\"_ _1\"></span>urpose<span class=\"_ _1\"></span>s, a<span class=\"_ _1\"></span>re repor<span class=\"_ _1\"></span>ted if the \u2022 <span class=\"_ _44\"> </span>the entities is expec<span class=\"_ _1\"></span>ted to have taxable profits<span class=\"_ _1\"></span>. mana<span class=\"_ _1\"></span>geme<span class=\"_ _1\"></span>nt believes it is likely that the company T<span class=\"_ _5\"></span>ax l<span class=\"_ _1\"></span>osse<span class=\"_ _1\"></span>s carr<span class=\"_ _1\"></span>ied for<span class=\"_ _1\"></span>ward do not expire within can u<span class=\"_ _1\"></span>se thes<span class=\"_ _1\"></span>e agains<span class=\"_ _1\"></span>t expec<span class=\"_ _1\"></span>ted taxab<span class=\"_ _1\"></span>le income for the Nor<span class=\"_ _1\"></span>wegian t<span class=\"_ _1\"></span>ax sys<span class=\"_ _1\"></span>tem. the upcomin<span class=\"_ _1\"></span>g five years<span class=\"_ _1\"></span>. T<span class=\"_ _5\"></span>ax a<span class=\"_ _1\"></span>sset of MN<span class=\"_ _1\"></span>OK 7<span class=\"_ _4\"></span>.0 \u2022 <span class=\"_ _44\"> </span>tax los<span class=\"_ _1\"></span>ses a<span class=\"_ _1\"></span>re induced by spe<span class=\"_ _1\"></span>cific identifia<span class=\"_ _1\"></span>ble (2021: M<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K 16<span class=\"_ _1\"></span>.0) ha<span class=\"_ _4\"></span>ve been recogn<span class=\"_ _1\"></span>ized as per 3<span class=\"_ _1\"></span>1 causesDecem<span class=\"_ _1\"></span>ber 202<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>. \u2022 <span class=\"_ _44\"> </span>the Group d<span class=\"_ _1\"></span>o not car<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y any uncer<span class=\"_ _1\"></span>taint<span class=\"_ _1\"></span>y ov<span class=\"_ _4\"></span>eri<span class=\"_ _4\"></span>ncome tax<span class=\"_ _4\"></span> trea<span class=\"_ _4\"></span>tmentsIntellilift A<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>, which is he<span class=\"_ _1\"></span>ld by 51% by Nekkar A<span class=\"_ _1\"></span>SA<span class=\"_ _1\"></span>, is not par<span class=\"_ _1\"></span>t of the N<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>wegian tax grou<span class=\"_ _1\"></span>p. Deferr<span class=\"_ _4\"></span>ed tax l<span class=\"_ _4\"></span>iabil<span class=\"_ _4\"></span>ities<span class=\"_ _4\"></span> and deferr<span class=\"_ _4\"></span>ed tax asse<span class=\"_ _4\"></span>ts are netted if the G<span class=\"_ _1\"></span>roup has a l<span class=\"_ _1\"></span>egal rig<span class=\"_ _1\"></span>ht to offs<span class=\"_ _1\"></span>et deferred The following criteria have been applie<span class=\"_ _1\"></span>d to asse<span class=\"_ _1\"></span>ss the tax as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s agains<span class=\"_ _1\"></span>t deferred t<span class=\"_ _1\"></span>axes in the bal<span class=\"_ _1\"></span>ance likelihood of taxab<span class=\"_ _1\"></span>le income ag<span class=\"_ _1\"></span>ains<span class=\"_ _1\"></span>t which unus<span class=\"_ _1\"></span>ed sheet, a<span class=\"_ _1\"></span>nd if the defer<span class=\"_ _1\"></span>red taxes are owed to the same tax los<span class=\"_ _1\"></span>ses m<span class=\"_ _1\"></span>ay be utili<span class=\"_ _4\"></span>zed:tax authorities<span class=\"_ _1\"></span>.Income<span class=\"_ _4\"></span> tax e<span class=\"_ _4\"></span>xpense:<span class=\"_ _93\"> </span>2<span class=\"_ _1\"></span>022<span class=\"_ _1d\"> </span>2<span class=\"_ _1\"></span>021Payabl<span class=\"_ _1\"></span>e tax o<span class=\"_ _1\"></span>n profi<span class=\"_ _1\"></span>t<span class=\"_ _1d5\"> </span> 1 56<span class=\"_ _1\"></span>8 <span class=\"_ _db\"> </span> 2 6<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>8 Pay<span class=\"_ _4\"></span>able wi<span class=\"_ _4\"></span>thholding<span class=\"_ _4\"></span> taxes, tax<span class=\"_ _4\"></span>es outside<span class=\"_ _4\"></span> Norway<span class=\"_ _1c8\"> </span> - <span class=\"_ _1f\"> </span>0 Not al<span class=\"_ _1\"></span>loc<span class=\"_ _1\"></span>ated ta<span class=\"_ _1\"></span>x los<span class=\"_ _1\"></span>ses<span class=\"_ _1d6\"> </span> - <span class=\"_ _82\"> </span> - )Change in<span class=\"_ _4\"></span> deferr<span class=\"_ _4\"></span>ed tax*8 413 <span class=\"_ _dc\"> </span>24 317 Cha<span class=\"_ _1\"></span>nge<span class=\"_ _1\"></span>s in un<span class=\"_ _1\"></span>reco<span class=\"_ _1\"></span>gnized d<span class=\"_ _1\"></span>eferre<span class=\"_ _1\"></span>d ta<span class=\"_ _1\"></span>x as<span class=\"_ _1\"></span>set <span class=\"_ _1d7\"> </span><span class=\"ws7d\"> <span class=\"_ _174\"> </span>-   <span class=\"_ _3d\"> </span></span> -<span class=\"_ _1\"></span>6 022 T<span class=\"_ _4\"></span>ax expe<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>e on co<span class=\"_ _1\"></span>ntin<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>d op<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>atio<span class=\"_ _1\"></span>ns<span class=\"_ _147\"> </span>9 98<span class=\"_ _1\"></span>1 <span class=\"_ _18\"> </span>20 914 *) In<span class=\"_ _1\"></span>cl<span class=\"_ _1\"></span>ud<span class=\"_ _1\"></span>es T<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K -<span class=\"_ _4\"></span>73  re<span class=\"_ _1\"></span>late<span class=\"_ _1\"></span>d to defe<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>d ta<span class=\"_ _1\"></span>x on exce<span class=\"_ _1\"></span>ss v<span class=\"_ _1\"></span>alu<span class=\"_ _1\"></span>es f<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>m the a<span class=\"_ _1\"></span>cqu<span class=\"_ _1\"></span>isiti<span class=\"_ _1\"></span>on of I<span class=\"_ _1\"></span>ntel<span class=\"_ _1\"></span>lilif<span class=\"_ _2\"></span>t in 201<span class=\"_ _1\"></span>9.Reco<span class=\"_ _1\"></span>nci<span class=\"_ _1\"></span>liati<span class=\"_ _1\"></span>on of t<span class=\"_ _1\"></span>he ef<span class=\"_ _2\"></span>fec<span class=\"_ _1\"></span>tive ta<span class=\"_ _1\"></span>x rate<span class=\"_ _1d8\"> </span>202<span class=\"_ _1\"></span>2<span class=\"_ _1d\"> </span>202<span class=\"_ _1\"></span>1Prof<span class=\"_ _1\"></span>it b<span class=\"_ _1\"></span>efo<span class=\"_ _1\"></span>re ta<span class=\"_ _1\"></span>x<span class=\"_ _1d9\"> </span> 42 63<span class=\"_ _1\"></span>4 <span class=\"_ _123\"> </span> 132 53<span class=\"_ _1\"></span>4 Ex<span class=\"_ _1\"></span>pec<span class=\"_ _1\"></span>ted i<span class=\"_ _1\"></span>ncom<span class=\"_ _1\"></span>e tax a<span class=\"_ _1\"></span>ccordin<span class=\"_ _1\"></span>g to incom<span class=\"_ _1\"></span>e tax r<span class=\"_ _1\"></span>ate in Nor<span class=\"_ _1\"></span>way (2<span class=\"_ _1\"></span>2 %)<span class=\"_ _1da\"> </span> 9 38<span class=\"_ _1\"></span>0 <span class=\"_ _18\"> </span> 29 157 Permanent d<span class=\"_ _4\"></span>ifferences<span class=\"_ _1db\"> </span> 351 <span class=\"_ _82\"> </span> - This ye<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>'s loss<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>, an<span class=\"_ _1\"></span>d cha<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>e in pri<span class=\"_ _1\"></span>or year<span class=\"_ _1\"></span>'s los<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>, not reco<span class=\"_ _1\"></span>gnis<span class=\"_ _1\"></span>ed<span class=\"_ _1dc\"> </span> - <span class=\"_ _52\"> </span> -8 244 Adjus<span class=\"_ _1\"></span>tme<span class=\"_ _1\"></span>nt in ta<span class=\"_ _1\"></span>x in pr<span class=\"_ _1\"></span>ior yea<span class=\"_ _1\"></span>rs<span class=\"_ _198\"> </span> 25<span class=\"_ _1\"></span>0 T<span class=\"_ _4\"></span>ax expe<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>e in th<span class=\"_ _1\"></span>e pr<span class=\"_ _1\"></span>ofi<span class=\"_ _1\"></span>t an<span class=\"_ _1\"></span>d los<span class=\"_ _1\"></span>s s<span class=\"_ _1\"></span>tate<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nt<span class=\"_ _1bc\"> </span> 9 9<span class=\"_ _1\"></span>81 <span class=\"_ _d2\"> </span> 20 914 Payable<span class=\"_ _4\"></span> tax including wit<span class=\"_ _4\"></span>holding taxes<span class=\"_ _1dd\"> </span>-<span class=\"_ _b8\"> </span>-Eff<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>tive tax rate<span class=\"_ _1de\"> </span>23<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>4 %<span class=\"_ _18a\"> </span>15<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>8 %Ori<span class=\"_ _1\"></span>gi<span class=\"_ _1\"></span>n of ta<span class=\"_ _1\"></span>x expe<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>e:<span class=\"_ _c2\"> </span>202<span class=\"_ _1\"></span>2<span class=\"_ _1d\"> </span>2<span class=\"_ _1\"></span>021No<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>w<span class=\"_ _1\"></span>ay<span class=\"_ _1df\"> </span> 9 98<span class=\"_ _1\"></span>1 <span class=\"_ _52\"> </span> 20 91<span class=\"_ _1\"></span>4 T<span class=\"_ _5\"></span>otal tax e<span class=\"_ _4\"></span>xpense<span class=\"_ _1e0\"> </span> 9 98<span class=\"_ _1\"></span>1 <span class=\"_ _d2\"> </span> 20 914 T<span class=\"_ _4\"></span>ax payab<span class=\"_ _1\"></span>le i<span class=\"_ _1\"></span>n the b<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce sh<span class=\"_ _1\"></span>ee<span class=\"_ _1\"></span>t<span class=\"_ _1e1\"> </span>202<span class=\"_ _1\"></span>2<span class=\"_ _1d\"> </span>202<span class=\"_ _1\"></span>1T<span class=\"_ _5\"></span>ax payabl<span class=\"_ _4\"></span>e, (includ<span class=\"_ _4\"></span>ing wi<span class=\"_ _4\"></span>thholding<span class=\"_ _4\"></span> taxes<span class=\"_ _5\"></span>)<span class=\"_ _10\"> </span> 1 571 <span class=\"_ _db\"> </span> 2 6<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>8 Prepaid tax<span class=\"_ _1e2\"> </span> <span class=\"_ _174\"> </span>-   <span class=\"_ _ed\"> </span> <span class=\"_ _174\"> </span>-   T<span class=\"_ _4\"></span>otal t<span class=\"_ _1\"></span>ax paya<span class=\"_ _1\"></span>bl<span class=\"_ _1\"></span>e in b<span class=\"_ _1\"></span>ala<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ce sh<span class=\"_ _1\"></span>eet at ye<span class=\"_ _1\"></span>ar e<span class=\"_ _1\"></span>nd<span class=\"_ _1c0\"> </span> 1 571 <span class=\"_ _30\"> </span> 2 6<span class=\"_ _1\"></span>18 Deferred<span class=\"_ _4\"></span> tax asse<span class=\"_ _4\"></span>ts:<span class=\"_ _1d6\"> </span>202<span class=\"_ _1\"></span>2<span class=\"_ _1d\"> </span>202<span class=\"_ _1\"></span>1Fixed as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s <span class=\"_ _1e3\"> </span> 626 <span class=\"_ _1b\"> </span> 301 Proj<span class=\"_ _4\"></span>ect<span class=\"_ _1\"></span>s under c<span class=\"_ _4\"></span>onstruction<span class=\"_ _1e4\"> </span> -19 967 <span class=\"_ _82\"> </span> - Curre<span class=\"_ _1\"></span>nt as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s<span class=\"_ _1e5\"> </span> 2 85<span class=\"_ _1\"></span>3 <span class=\"_ _db\"> </span> 2 8<span class=\"_ _1\"></span>41 Other t<span class=\"_ _4\"></span>emporary differenc<span class=\"_ _4\"></span>es / pro<span class=\"_ _4\"></span>vis<span class=\"_ _4\"></span>ions<span class=\"_ _1e6\"> </span> 3 325 <span class=\"_ _58\"> </span> 3 85<span class=\"_ _1\"></span>1 T<span class=\"_ _4\"></span>ax loss<span class=\"_ _1\"></span>es to be c<span class=\"_ _1\"></span>arr<span class=\"_ _1\"></span>ied fo<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ward<span class=\"_ _19\"> </span> 2<span class=\"_ _1\"></span>0 72<span class=\"_ _1\"></span>3 <span class=\"_ _10d\"> </span> 8 9<span class=\"_ _1\"></span>90 Gr<span class=\"_ _1\"></span>oss d<span class=\"_ _1\"></span>ef<span class=\"_ _1\"></span>err<span class=\"_ _1\"></span>ed t<span class=\"_ _1\"></span>ax as<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>t <span class=\"_ _1e7\"> </span> 7 560 <span class=\"_ _d9\"> </span> 15 9<span class=\"_ _1\"></span>82 - Un<span class=\"_ _1\"></span>recog<span class=\"_ _1\"></span>nized tax l<span class=\"_ _1\"></span>oss<span class=\"_ _1\"></span>es <span class=\"_ _168\"> </span><span class=\"ls13 ws12\"> -527 <span class=\"_ _82\"> </span></span> - 1)Net rec<span class=\"_ _4\"></span>ogni<span class=\"_ _4\"></span>zed de<span class=\"_ _4\"></span>ferred tax<span class=\"_ _4\"></span> assets 7 032 <span class=\"_ _d9\"> </span> 15 982 - Defe<span class=\"_ _1\"></span>rred t<span class=\"_ _1\"></span>ax as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s to be re<span class=\"_ _1\"></span>covered af<span class=\"_ _1\"></span>ter 12 m<span class=\"_ _1\"></span>onths<span class=\"_ _1e8\"> </span> - <span class=\"_ _82\"> </span> - - Defe<span class=\"_ _1\"></span>rred t<span class=\"_ _1\"></span>ax as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s to be re<span class=\"_ _1\"></span>covered within 12 m<span class=\"_ _1\"></span>onth<span class=\"_ _1\"></span>s<span class=\"_ _10f\"> </span> 7 032 <span class=\"_ _4c\"> </span> 15 9<span class=\"_ _1\"></span>82 Net rec<span class=\"_ _4\"></span>ogni<span class=\"_ _4\"></span>zed de<span class=\"_ _4\"></span>ferred tax<span class=\"_ _4\"></span> assets<span class=\"_ _1e9\"> </span> 7 032 <span class=\"_ _d9\"> </span> 15 982 1)  <span class=\"_ _45\"></span>Def<span class=\"_ _1\"></span>err<span class=\"_ _1\"></span>ed t<span class=\"_ _1\"></span>ax as<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>et rel<span class=\"_ _1\"></span>ating to t<span class=\"_ _1\"></span>ax l<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>s ca<span class=\"_ _1\"></span>rri<span class=\"_ _1\"></span>ed fo<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ward h<span class=\"_ _1\"></span>ave be<span class=\"_ _1\"></span>en re<span class=\"_ _1\"></span>cog<span class=\"_ _1\"></span>nize<span class=\"_ _1\"></span>d as d<span class=\"_ _1\"></span>efer<span class=\"_ _1\"></span>red t<span class=\"_ _1\"></span>ax a<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>et to th<span class=\"_ _1\"></span>e exte<span class=\"_ _1\"></span>nt th<span class=\"_ _1\"></span>at it is p<span class=\"_ _1\"></span>rob<span class=\"_ _1\"></span>ab<span class=\"_ _1\"></span>le th<span class=\"_ _1\"></span>at fu<span class=\"_ _1\"></span>ture p<span class=\"_ _1\"></span>rof<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>s will b<span class=\"_ _1\"></span>e avail<span class=\"_ _1\"></span>ab<span class=\"_ _1\"></span>le. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-99-5": {
   "value": "Not<span class=\"_ _4\"></span>e 1<span class=\"_ _4\"></span>4 Other opera<span class=\"_ _4\"></span>ting <span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>xpenses <span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00202<span class=\"_ _1\"></span>2<span class=\"_ _167\"> </span>202<span class=\"_ _1\"></span>1Prem<span class=\"_ _1\"></span>ise<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d of<span class=\"_ _1\"></span>fice exp<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ses <span class=\"_ _10\"> </span> 2 48<span class=\"_ _1\"></span>8 <span class=\"_ _9a\"> </span> 2 10<span class=\"_ _1\"></span>4 IT cos<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _1ea\"> </span> 4 38<span class=\"_ _1\"></span>4 <span class=\"_ _53\"> </span> 3 8<span class=\"_ _1\"></span>11 Mar<span class=\"_ _1\"></span>keting an<span class=\"_ _1\"></span>d travel expe<span class=\"_ _1\"></span>nse<span class=\"_ _1\"></span>s<span class=\"_ _1e6\"> </span> 8 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>9 <span class=\"_ _b2\"> </span> 4 8<span class=\"_ _1\"></span>66 Consul<span class=\"_ _4\"></span>tancy and ext<span class=\"_ _4\"></span>ernal services<span class=\"_ _1eb\"> </span> 11 6<span class=\"_ _1\"></span>40 <span class=\"_ _1bd\"> </span> 9 6<span class=\"_ _1\"></span>35 Other e<span class=\"_ _4\"></span>xpenses<span class=\"_ _1ec\"> </span> 5 95<span class=\"_ _1\"></span>1 <span class=\"_ _1b7\"> </span> 5 1<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>8 T<span class=\"_ _5\"></span>otal other<span class=\"_ _4\"></span> operati<span class=\"_ _4\"></span>ng ex<span class=\"_ _4\"></span>penses<span class=\"_ _b7\"> </span> 32 781 <span class=\"_ _1a2\"> </span> 2<span class=\"_ _1\"></span>5 61<span class=\"_ _1\"></span>4 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-99-6": {
   "value": "Not<span class=\"_ _4\"></span>e 1<span class=\"_ _4\"></span>4 Other opera<span class=\"_ _4\"></span>ting <span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>xpenses <span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00202<span class=\"_ _1\"></span>2<span class=\"_ _167\"> </span>202<span class=\"_ _1\"></span>1Prem<span class=\"_ _1\"></span>ise<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d of<span class=\"_ _1\"></span>fice exp<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ses <span class=\"_ _10\"> </span> 2 48<span class=\"_ _1\"></span>8 <span class=\"_ _9a\"> </span> 2 10<span class=\"_ _1\"></span>4 IT cos<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _1ea\"> </span> 4 38<span class=\"_ _1\"></span>4 <span class=\"_ _53\"> </span> 3 8<span class=\"_ _1\"></span>11 Mar<span class=\"_ _1\"></span>keting an<span class=\"_ _1\"></span>d travel expe<span class=\"_ _1\"></span>nse<span class=\"_ _1\"></span>s<span class=\"_ _1e6\"> </span> 8 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>9 <span class=\"_ _b2\"> </span> 4 8<span class=\"_ _1\"></span>66 Consul<span class=\"_ _4\"></span>tancy and ext<span class=\"_ _4\"></span>ernal services<span class=\"_ _1eb\"> </span> 11 6<span class=\"_ _1\"></span>40 <span class=\"_ _1bd\"> </span> 9 6<span class=\"_ _1\"></span>35 Other e<span class=\"_ _4\"></span>xpenses<span class=\"_ _1ec\"> </span> 5 95<span class=\"_ _1\"></span>1 <span class=\"_ _1b7\"> </span> 5 1<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>8 T<span class=\"_ _5\"></span>otal other<span class=\"_ _4\"></span> operati<span class=\"_ _4\"></span>ng ex<span class=\"_ _4\"></span>penses<span class=\"_ _b7\"> </span> 32 781 <span class=\"_ _1a2\"> </span> 2<span class=\"_ _1\"></span>5 61<span class=\"_ _1\"></span>4 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-100-2": {
   "value": "Not<span class=\"_ _4\"></span>e 15 <span class=\"_ _4\"></span>Relat<span class=\"_ _4\"></span>ed partiesNek<span class=\"_ _1\"></span>kar A<span class=\"_ _1\"></span>SA is the ultimate parent bas<span class=\"_ _1\"></span>ed an<span class=\"_ _1\"></span>d listed in amou<span class=\"_ _1\"></span>nt in 2022 f<span class=\"_ _1\"></span>rom E<span class=\"_ _4\"></span>yde Moo<span class=\"_ _1\"></span>ring Sol<span class=\"_ _1\"></span>utions A<span class=\"_ _1\"></span>S is N<span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>w<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>y.MNOK 1.8.The subsidiarie<span class=\"_ _1\"></span>s (<span class=\"ls55 ws57\">N<span class=\"_ _1\"></span>ote 8<span class=\"_ _1\"></span><span class=\"ls8 ws1\">), membe<span class=\"_ _1\"></span>rs of the Bo<span class=\"_ _1\"></span>ard </span></span>Nekkar has en<span class=\"_ _4\"></span>ter<span class=\"_ _4\"></span>ed int<span class=\"_ _4\"></span>o a l<span class=\"_ _4\"></span>ease agreemen<span class=\"_ _4\"></span>t for<span class=\"_ _4\"></span> (<span class=\"ls55 ws57\">N<span class=\"_ _1\"></span>ote 4</span>) an<span class=\"_ _1\"></span>d mem<span class=\"_ _1\"></span>ber<span class=\"_ _1\"></span>s of the Senio<span class=\"_ _1\"></span>r Executive hea<span class=\"_ _1\"></span>dqua<span class=\"_ _1\"></span>rter of<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ices ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tive from April 2023 with Gro<span class=\"_ _1\"></span>up<span class=\"_ _1\"></span> (<span class=\"ls55 ws57\">N<span class=\"_ _1\"></span>ote<span class=\"_ _1\"></span> 4<span class=\"ls8 ws1\">) are considered a<span class=\"_ _1\"></span>s related par<span class=\"_ _1\"></span>ties<span class=\"_ _1\"></span>. </span></span>Lumbe<span class=\"_ _1\"></span>r T<span class=\"_ _5\"></span>e<span class=\"_ _1\"></span>knop<span class=\"_ _1\"></span>ark A<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>, which is ultimately owned T<span class=\"_ _5\"></span>ransac<span class=\"_ _1\"></span>tio<span class=\"_ _4\"></span>ns between<span class=\"_ _4\"></span> subsi<span class=\"_ _4\"></span>diaries ha<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>e been 51 % by Skeiegrup<span class=\"_ _1\"></span>pen A<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>.  The contrac<span class=\"_ _1\"></span>t term is 5 elimi<span class=\"_ _4\"></span>nat<span class=\"_ _4\"></span>ed in t<span class=\"_ _4\"></span>he conso<span class=\"_ _4\"></span>lidat<span class=\"_ _4\"></span>ion financ<span class=\"_ _4\"></span>ial sta<span class=\"_ _4\"></span>tements.year and 6 m<span class=\"_ _1\"></span>onths st<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ting from Ap<span class=\"_ _1\"></span>ril 2023<span class=\"_ _1\"></span>, with an addit<span class=\"_ _4\"></span>onal five-<span class=\"_ _4\"></span>year<span class=\"_ _4\"></span> option. The Group<span class=\"_ _4\"></span> has carried<span class=\"_ _4\"></span> out vari<span class=\"_ _4\"></span>ous transacti<span class=\"_ _4\"></span>ons wit<span class=\"_ _4\"></span>h subsidiarie<span class=\"_ _1\"></span>s in 2022<span class=\"_ _1\"></span>. All the tra<span class=\"_ _1\"></span>nsa<span class=\"_ _1\"></span>ction<span class=\"_ _1\"></span>s have been Impa<span class=\"_ _1\"></span>irment a<span class=\"_ _1\"></span>sse<span class=\"_ _1\"></span>ssm<span class=\"_ _1\"></span>ent is par<span class=\"_ _1\"></span>t of the a<span class=\"_ _1\"></span>nnual carr<span class=\"_ _1\"></span>ied out a<span class=\"_ _1\"></span>s par<span class=\"_ _1\"></span>t of the ordina<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y busine<span class=\"_ _1\"></span>ss a<span class=\"_ _1\"></span>nd on an evaluation with regard to the financia<span class=\"_ _1\"></span>l position of the arm\u2019s length basis<span class=\"_ _1\"></span>. For the year e<span class=\"_ _1\"></span>nded 3<span class=\"_ _1\"></span>1 D<span class=\"_ _1\"></span>ecemb<span class=\"_ _1\"></span>er related par<span class=\"_ _1\"></span>ty, and the market in which the related 2022, th<span class=\"_ _1\"></span>e Group ha<span class=\"_ _1\"></span>s not recorded a<span class=\"_ _1\"></span>ny impairme<span class=\"_ _1\"></span>nt part<span class=\"_ _1\"></span>y opera<span class=\"_ _4\"></span>tes.of receivables relating to the amo<span class=\"_ _1\"></span>unt<span class=\"_ _1\"></span>s ow<span class=\"_ _4\"></span>ed by related par<span class=\"_ _1\"></span>ties (2021<span class=\"_ _1\"></span>: MN<span class=\"_ _1\"></span>OK 0). The former CEO, now Information on B<span class=\"_ _1\"></span>oard an<span class=\"_ _1\"></span>d Sen<span class=\"_ _1\"></span>ior Executive Group\u2019s COO, Preben Lilt<span class=\"_ _1\"></span>ved was hired from Eyde Mooring shares a<span class=\"_ _1\"></span>re include<span class=\"_ _1\"></span>d in Note 11<span class=\"_ _1\"></span>.Solution<span class=\"_ _1\"></span>s AS untill 30 J<span class=\"_ _1\"></span>une<span class=\"_ _1\"></span>, 2022<span class=\"_ _1\"></span>. T<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>tal expe<span class=\"_ _1\"></span>nse<span class=\"_ _1\"></span>d ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-101-2": {
   "value": "Not<span class=\"_ _4\"></span>e 16 Deri<span class=\"_ _4\"></span>va<span class=\"_ _4\"></span>tiv<span class=\"_ _5\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _4\"></span><span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00202<span class=\"_ _1\"></span>2<span class=\"_ _1ed\"> </span>202<span class=\"_ _1\"></span>1Net Net mark<span class=\"_ _4\"></span>et mark<span class=\"_ _4\"></span>et For<span class=\"_ _1\"></span>wa<span class=\"_ _1\"></span>rd cu<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>y con<span class=\"_ _1\"></span>trac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s - M<span class=\"_ _1\"></span>arket v<span class=\"_ _1\"></span>alu<span class=\"_ _1\"></span>es<span class=\"_ _1a7\"> </span><span class=\"ls2a ws29\">A<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s<span class=\"_ _d\"> </span><span class=\"ls2e ws2d\">Liabilities</span></span>valu<span class=\"_ _1\"></span>e<span class=\"_ _49\"> </span><span class=\"ls2a ws29\">Asset<span class=\"_ _1\"></span>s<span class=\"_ _d\"> </span><span class=\"ls2e ws2d\">Liabilities</span></span>valu<span class=\"_ _1\"></span>eFor<span class=\"_ _1\"></span>ward c<span class=\"_ _1\"></span>urre<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>y contrac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s - ef<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>tive hedg<span class=\"_ _1\"></span>ing cont<span class=\"_ _1\"></span>rac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _a5\"> </span> - <span class=\"_ _34\"> </span><span class=\"ls73 ws71\"> -2<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span> <span class=\"_ _52\"> </span> -2<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span></span> 1 014 <span class=\"_ _3d\"> </span><span class=\"ls73 ws71\"> -2<span class=\"_ _1\"></span>6<span class=\"_ _2\"></span>1<span class=\"_ _1\"></span> <span class=\"_ _d6\"> </span></span> 752 For<span class=\"_ _1\"></span>ward c<span class=\"_ _1\"></span>urre<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>y contrac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s - in<span class=\"_ _1\"></span>ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tive he<span class=\"_ _1\"></span>dgi<span class=\"_ _1\"></span>ng  1)contra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s - in<span class=\"_ _1\"></span>clud<span class=\"_ _1\"></span>ed i<span class=\"_ _1\"></span>n other li<span class=\"_ _1\"></span>abiliti<span class=\"_ _1\"></span>es/ass<span class=\"_ _1\"></span>ets 61 <span class=\"_ _d6\"> </span> -<span class=\"_ _5\"></span>7 2<span class=\"_ _1\"></span>32 <span class=\"_ _fe\"> </span> -<span class=\"_ _5\"></span>7 17<span class=\"_ _1\"></span>1 <span class=\"_ _e1\"> </span> 10 491 <span class=\"_ _d3\"> </span> -<span class=\"_ _4\"></span>3 7<span class=\"_ _1\"></span>10 <span class=\"_ _fe\"> </span> 6 78<span class=\"_ _1\"></span>1 For<span class=\"_ _1\"></span>wa<span class=\"_ _1\"></span>rd cu<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>y con<span class=\"_ _1\"></span>trac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s - m<span class=\"_ _1\"></span>arket va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e<span class=\"_ _146\"> </span> 6<span class=\"_ _1\"></span>0 <span class=\"_ _11a\"> </span> -7 260 <span class=\"_ _57\"> </span> -<span class=\"_ _4\"></span>7 19<span class=\"_ _1\"></span>8 <span class=\"_ _11a\"> </span> 11 5<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>4 <span class=\"_ _e7\"> </span> -3 971 <span class=\"_ _59\"> </span> 7 53<span class=\"_ _1\"></span>4 T<span class=\"_ _5\"></span>otal T<span class=\"_ _5\"></span>otal MTM MTM Mat<span class=\"_ _1\"></span>uri<span class=\"_ _1\"></span>ty d<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>tri<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>tion o<span class=\"_ _1\"></span>f cur<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>y contr<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d MTM<span class=\"_ _1\"></span>:valu<span class=\"_ _1\"></span>esvalu<span class=\"_ _1\"></span>esWithin 3 m<span class=\"_ _1\"></span>onth<span class=\"_ _1\"></span>s<span class=\"_ _1ee\"> </span><span class=\"ls75 ws73\">-1 9<span class=\"_ _2\"></span>07<span class=\"_ _175\"> </span></span>9 5<span class=\"_ _1\"></span>85&gt; 3 month<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>, &lt; 6 month<span class=\"_ _1\"></span>s<span class=\"_ _f0\"> </span>-<span class=\"_ _5\"></span>2 080<span class=\"_ _1ef\"> </span><span class=\"ls32 ws31\">-660</span>&gt; 6 month<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>, &lt; 9 month<span class=\"_ _1\"></span>s<span class=\"_ _f0\"> </span>-3<span class=\"_ _1\"></span> 0<span class=\"_ _2\"></span>6<span class=\"_ _1\"></span>5<span class=\"_ _1f0\"> </span><span class=\"ls16 ws15\">12</span>&gt; 9 month<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>, &lt; 12 mo<span class=\"_ _1\"></span>nths<span class=\"_ _1e6\"> </span><span class=\"ls75 ws73\">-13<span class=\"_ _1\"></span>5<span class=\"_ _d8\"> </span></span>0&gt; 12 mo<span class=\"_ _1\"></span>nths<span class=\"_ _1\"></span>, &lt; 24 month<span class=\"_ _1\"></span>s<span class=\"_ _1f1\"> </span>-1<span class=\"_ _1\"></span>1<span class=\"_ _13e\"> </span>-1<span class=\"_ _1\"></span> 4<span class=\"_ _1\"></span>0<span class=\"_ _2\"></span>4&gt; 24 Month<span class=\"_ _1\"></span>s<span class=\"_ _1f2\"> </span>0<span class=\"_ _1f3\"> </span>0T<span class=\"_ _5\"></span>otal<span class=\"_ _1f4\"> </span> -<span class=\"_ _4\"></span>7 198 <span class=\"_ _195\"> </span> 7 534 1) F<span class=\"_ _1\"></span>X cont<span class=\"_ _1\"></span>rac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s de<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>gne<span class=\"_ _1\"></span>d fo<span class=\"_ _1\"></span>r he<span class=\"_ _1\"></span>dgi<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>, bu<span class=\"_ _1\"></span>t do n<span class=\"_ _1\"></span>ot qu<span class=\"_ _1\"></span>alif<span class=\"_ _2\"></span>y for h<span class=\"_ _1\"></span>edg<span class=\"_ _1\"></span>e acco<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>ting<span class=\"_ _1\"></span>.Nominal val<span class=\"_ _4\"></span>ue currency<span class=\"_ _4\"></span> contr<span class=\"_ _4\"></span>acts<span class=\"_ _1\"></span>, ori<span class=\"_ _4\"></span>ginal curr<span class=\"_ _4\"></span>ency<span class=\"_ _1b0\"> </span><span class=\"ls52 ws54\">202<span class=\"_ _1\"></span>2<span class=\"_ _150\"> </span>202<span class=\"_ _1\"></span>1</span>Am<span class=\"_ _1\"></span>oun<span class=\"_ _1\"></span>ts i<span class=\"_ _1\"></span>n CU<span class=\"_ _1\"></span>R 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00<span class=\"_ _a1\"> </span>Sold<span class=\"_ _18\"> </span><span class=\"ls53 ws55\">Bought<span class=\"_ _96\"> </span></span>Sold<span class=\"_ _18\"> </span><span class=\"ls53 ws55\">Bought</span>NOK<span class=\"_ _1f5\"> </span> 34 7<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>5 <span class=\"_ _d9\"> </span> 3<span class=\"_ _1\"></span>12 8<span class=\"_ _1\"></span>92 <span class=\"_ _79\"> </span><span class=\"ws7d\"> <span class=\"_ _174\"> </span>-   <span class=\"_ _e1\"> </span></span> 253 3<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>8 USD<span class=\"_ _166\"> </span> 31 6<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 <span class=\"_ _8c\"> </span><span class=\"ws7d\"> <span class=\"_ _127\"> </span>-   <span class=\"_ _1c\"> </span></span> 20 93<span class=\"_ _1\"></span>7 <span class=\"_ _121\"> </span> <span class=\"_ _127\"> </span>-   EUR<span class=\"_ _aa\"> </span> 1 1<span class=\"_ _1\"></span>07 <span class=\"_ _3e\"> </span> 3 300 <span class=\"_ _d5\"> </span> 4 194 <span class=\"_ _2b\"> </span> <span class=\"_ _174\"> </span>-   SGD<span class=\"_ _1f6\"> </span> <span class=\"_ _174\"> </span>-   <span class=\"_ _8a\"> </span> <span class=\"_ _174\"> </span>-   <span class=\"_ _31\"> </span><span class=\"ws1\"> 2 8<span class=\"_ _1\"></span>42 <span class=\"_ _2b\"> </span></span> <span class=\"_ _174\"> </span>-   Other balance<span class=\"_ _4\"></span> sheets effects<span class=\"_ _1f2\"> </span>2022<span class=\"_ _38\"> </span>2021F<span class=\"_ _1\"></span>V of fir<span class=\"_ _1\"></span>m commi<span class=\"_ _1\"></span>tment<span class=\"_ _1\"></span>, cla<span class=\"_ _1\"></span>ssif<span class=\"_ _1\"></span>ied a<span class=\"_ _1\"></span>s othe<span class=\"_ _1\"></span>r receiva<span class=\"_ _1\"></span>ble<span class=\"_ _1f7\"> </span> 27 <span class=\"_ _10c\"> </span> 26<span class=\"_ _1\"></span>1 F<span class=\"_ _1\"></span>V of fir<span class=\"_ _1\"></span>m commi<span class=\"_ _1\"></span>tment<span class=\"_ _1\"></span>, cla<span class=\"_ _1\"></span>ssif<span class=\"_ _1\"></span>ied a<span class=\"_ _1\"></span>s othe<span class=\"_ _1\"></span>r sho<span class=\"_ _1\"></span>rt te<span class=\"_ _1\"></span>rm de<span class=\"_ _1\"></span>bt<span class=\"_ _1f8\"> </span> - <span class=\"_ _10d\"> </span> 1 01<span class=\"_ _1\"></span>4 Ca<span class=\"_ _1\"></span>pita<span class=\"_ _1\"></span>lized cost re<span class=\"_ _1\"></span>lating to p<span class=\"_ _1\"></span>rolon<span class=\"_ _1\"></span>ging of ef<span class=\"_ _2\"></span>fec<span class=\"_ _1\"></span>tive hed<span class=\"_ _1\"></span>ge rel<span class=\"_ _1\"></span>ation<span class=\"_ _1\"></span>ship, cl<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>ifie<span class=\"_ _1\"></span>d as oth<span class=\"_ _1\"></span>er rece<span class=\"_ _1\"></span>ivab<span class=\"_ _1\"></span>les<span class=\"_ _1c\"> </span> 137 <span class=\"_ _52\"> </span> 5 2<span class=\"_ _1\"></span>55 Forward c<span class=\"_ _4\"></span>urrency con<span class=\"_ _4\"></span>tractsThe inef<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>ctive por<span class=\"_ _1\"></span>tion of the recognized he<span class=\"_ _1\"></span>dge Derivatives are recognized at fair value o<span class=\"_ _1\"></span>n the relationships is recogn<span class=\"_ _1\"></span>ized in P<span class=\"_ _4\"></span>&amp;L togethe<span class=\"_ _1\"></span>r with the contract date. Th<span class=\"_ _1\"></span>e value is a<span class=\"_ _1\"></span>djusted to fair va<span class=\"_ _1\"></span>lue at chang<span class=\"_ _1\"></span>es in valu<span class=\"_ _1\"></span>e of derivatives. In 202<span class=\"_ _1\"></span>2, a los<span class=\"_ _1\"></span>s of the end of ea<span class=\"_ _1\"></span>ch bala<span class=\"_ _1\"></span>nce sheet date. The va<span class=\"_ _1\"></span>lue is set MN<span class=\"_ _1\"></span>OK 8 is recog<span class=\"_ _1\"></span>nized under O<span class=\"_ _1\"></span>ther los<span class=\"_ _1\"></span>ses / (g<span class=\"_ _1\"></span>ains<span class=\"_ _4\"></span>) to obser<span class=\"_ _1\"></span>vable m<span class=\"_ _1\"></span>arket price, <span class=\"ls55 ws57\">N<span class=\"_ _1\"></span>ote 1<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span></span>.in t<span class=\"_ _4\"></span>he conso<span class=\"_ _4\"></span>lidat<span class=\"_ _4\"></span>ed stat<span class=\"_ _4\"></span>ement o<span class=\"_ _4\"></span>f c<span class=\"_ _4\"></span>omprehensi<span class=\"_ _4\"></span>ve income related to FX contrac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s not qualif<span class=\"_ _1\"></span>ying fo<span class=\"_ _1\"></span>r The G<span class=\"_ _1\"></span>roup enters into hedg<span class=\"_ _1\"></span>ing contrac<span class=\"_ _1\"></span>ts that hedg<span class=\"_ _1\"></span>e accounting. In 2<span class=\"_ _1\"></span>021<span class=\"_ _1\"></span>, this amo<span class=\"_ _1\"></span>unted to a loss qualifie<span class=\"_ _1\"></span>s as f<span class=\"_ _1\"></span>air value h<span class=\"_ _1\"></span>edge<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. In add<span class=\"_ _1\"></span>ition to these, ofMNOK<span class=\"_ _4\"></span>4.the Group h<span class=\"_ _1\"></span>av<span class=\"_ _4\"></span>e he<span class=\"_ _1\"></span>dging contrac<span class=\"_ _1\"></span>ts th<span class=\"_ _1\"></span>at do not meet the criteria for hed<span class=\"_ _1\"></span>ge accounting either b<span class=\"_ _1\"></span>eca<span class=\"_ _1\"></span>use The as<span class=\"_ _1\"></span>set or liabilit<span class=\"_ _1\"></span>y being h<span class=\"_ _1\"></span>edg<span class=\"_ _1\"></span>ed is contrac<span class=\"_ _1\"></span>tual the under<span class=\"_ _4\"></span>lying<span class=\"_ _4\"></span> deliv<span class=\"_ _4\"></span>ery cont<span class=\"_ _4\"></span>ract has been canc<span class=\"_ _4\"></span>elled income or cost rel<span class=\"_ _1\"></span>ated to production cost<span class=\"_ _1\"></span>. He<span class=\"_ _1\"></span>dge<span class=\"_ _1\"></span>d or be<span class=\"_ _1\"></span>caus<span class=\"_ _1\"></span>e the relationship b<span class=\"_ _1\"></span>etween the h<span class=\"_ _1\"></span>edg<span class=\"_ _1\"></span>e ass<span class=\"_ _1\"></span>ets or liab<span class=\"_ _1\"></span>ilities are recognized in the bala<span class=\"_ _1\"></span>nce instru<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>s and th<span class=\"_ _1\"></span>e hed<span class=\"_ _1\"></span>ge objec<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s for other rea<span class=\"_ _1\"></span>sons sheet at ac<span class=\"_ _1\"></span>tual val<span class=\"_ _1\"></span>ue. Th<span class=\"_ _1\"></span>e hed<span class=\"_ _1\"></span>ged as<span class=\"_ _1\"></span>set or liabilit<span class=\"_ _1\"></span>y are considere<span class=\"_ _1\"></span>d inef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tive. Thes<span class=\"_ _1\"></span>e are recognized at represe<span class=\"_ _1\"></span>nts<span class=\"_ _1\"></span>, am<span class=\"_ _1\"></span>ong other thing<span class=\"_ _1\"></span>s, the p<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>t of the fair v<span class=\"_ _4\"></span>alue in t<span class=\"_ _4\"></span>he financi<span class=\"_ _4\"></span>al stat<span class=\"_ _4\"></span>ement.contractua<span class=\"_ _1\"></span>l income or cos<span class=\"_ _1\"></span>t that has not be<span class=\"_ _1\"></span>en invoiced on the ba<span class=\"_ _1\"></span>lance she<span class=\"_ _1\"></span>et date, or where invoic<span class=\"_ _4\"></span>es h<span class=\"_ _1\"></span>av<span class=\"_ _4\"></span>e not Chan<span class=\"_ _1\"></span>ges to fair val<span class=\"_ _1\"></span>ue that meet th<span class=\"_ _1\"></span>e criteria of an bee<span class=\"_ _1\"></span>n received from the supplie<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>. The as<span class=\"_ _1\"></span>set or liability ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tive fair value he<span class=\"_ _1\"></span>dge is recogn<span class=\"_ _1\"></span>iz<span class=\"_ _4\"></span>ed in the is includ<span class=\"_ _1\"></span>ed in Oth<span class=\"_ _1\"></span>er current a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s or Oth<span class=\"_ _1\"></span>er current financia<span class=\"_ _4\"></span>l stat<span class=\"_ _4\"></span>ement wi<span class=\"_ _4\"></span>th a<span class=\"_ _4\"></span> corr<span class=\"_ _4\"></span>esponding c<span class=\"_ _4\"></span>hange in liabilities resp<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>tively<span class=\"_ _4\"></span>. A<span class=\"_ _4\"></span>dditionally th<span class=\"_ _1\"></span>e hedg<span class=\"_ _1\"></span>ed as<span class=\"_ _1\"></span>set fair valu<span class=\"_ _1\"></span>e of the ass<span class=\"_ _1\"></span>ets or lia<span class=\"_ _1\"></span>bilities that are being or li<span class=\"_ _4\"></span>abili<span class=\"_ _4\"></span>ty for each<span class=\"_ _4\"></span> con<span class=\"_ _4\"></span>tract is r<span class=\"_ _4\"></span>epresent<span class=\"_ _4\"></span>ed thr<span class=\"_ _4\"></span>ough hedg<span class=\"_ _1\"></span>ed or th<span class=\"_ _1\"></span>e FV of the f<span class=\"_ _1\"></span>irm commitm<span class=\"_ _1\"></span>ent.bank, clien<span class=\"_ _4\"></span>t or s<span class=\"_ _4\"></span>upplier<span class=\"_ _5\"></span>.For addit<span class=\"_ _4\"></span>ional in<span class=\"_ _4\"></span>format<span class=\"_ _4\"></span>ion on for<span class=\"_ _4\"></span>eign curr<span class=\"_ _4\"></span>ency and appurtenan<span class=\"_ _4\"></span>t risks, please<span class=\"_ _4\"></span> ref<span class=\"_ _4\"></span>er to<span class=\"_ _4\"></span> Ac<span class=\"_ _4\"></span>coun<span class=\"_ _4\"></span>ting principl<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>, and se<span class=\"_ _1\"></span>e sec<span class=\"_ _1\"></span>tion 2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>8 and 3<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>.Not<span class=\"_ _4\"></span>e 19 F<span class=\"_ _4\"></span>inancial <span class=\"_ _4\"></span>risk <span class=\"_ _4\"></span>managem<span class=\"_ _1\"></span>ent <span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00The following tabl<span class=\"_ _1\"></span>e shows the carr<span class=\"_ _1\"></span>yin<span class=\"_ _1\"></span>g amou<span class=\"_ _1\"></span>nt and fa<span class=\"_ _1\"></span>ir value<span class=\"_ _1\"></span>s of finan<span class=\"_ _1\"></span>cial ass<span class=\"_ _1\"></span>ets an<span class=\"_ _1\"></span>d fina<span class=\"_ _1\"></span>ncial liabilities<span class=\"_ _1\"></span>, includin<span class=\"_ _1\"></span>g their levels in the fair valu<span class=\"_ _1\"></span>e hiera<span class=\"_ _1\"></span>rchy<span class=\"_ _5\"></span>. It d<span class=\"_ _1\"></span>oes n<span class=\"_ _1\"></span>ot include f<span class=\"_ _1\"></span>air valu<span class=\"_ _1\"></span>e information for fina<span class=\"_ _1\"></span>ncial as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s and fina<span class=\"_ _1\"></span>ncial liabilities n<span class=\"_ _1\"></span>ot measure<span class=\"_ _1\"></span>d at fair valu<span class=\"_ _1\"></span>e if the carr<span class=\"_ _1\"></span>yin<span class=\"_ _1\"></span>g amou<span class=\"_ _1\"></span>nt is a reason<span class=\"_ _1\"></span>able a<span class=\"_ _1\"></span>pproximation of fair value.Financia<span class=\"_ _1\"></span>l asset<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d liabilities are de<span class=\"_ _1\"></span>scribe<span class=\"_ _1\"></span>d in Accounting Principles<span class=\"_ _1\"></span>, un<span class=\"_ _1\"></span>der se<span class=\"_ _1\"></span>ction<span class=\"_ _1\"></span>s 2.<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>, 2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>9, 2.10, 2<span class=\"_ _1\"></span>.12, 2<span class=\"_ _1\"></span>.13 and 2.14<span class=\"_ _1\"></span>. Risks a<span class=\"_ _1\"></span>sso<span class=\"_ _1\"></span>ciated with the underlying e<span class=\"_ _1\"></span>stimates of the recogn<span class=\"_ _1\"></span>iz<span class=\"_ _4\"></span>ed val<span class=\"_ _1\"></span>ues a<span class=\"_ _1\"></span>nd fin<span class=\"_ _1\"></span>ancial risk m<span class=\"_ _1\"></span>anag<span class=\"_ _1\"></span>eme<span class=\"_ _1\"></span>nt is describ<span class=\"_ _1\"></span>ed in Accounting Principles, ref se<span class=\"_ _1\"></span>ction 3<span class=\"_ _1\"></span>.Fina<span class=\"_ _1\"></span>ncial de<span class=\"_ _1\"></span>rivative c<span class=\"_ _4\"></span>ontra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s Fina<span class=\"_ _1\"></span>ncial de<span class=\"_ _1\"></span>rivative Loans<span class=\"_ _1\"></span>, not d<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span>d for h<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span>gi<span class=\"_ _1\"></span>ng / contract<span class=\"_ _1\"></span>s designated cash and<span class=\"_ _4\"></span> Classification of financial assetsineffective<span class=\"_ _4\"></span> hedgesfor hedgingrecei<span class=\"_ _4\"></span>vables<span class=\"_ _27\"> </span><span class=\"ls53 ws55\">T<span class=\"_ _4\"></span>otal</span>202<span class=\"_ _1\"></span>2Non curr<span class=\"_ _4\"></span>ent financial<span class=\"_ _4\"></span> assets:Sha<span class=\"_ _1\"></span>res avail<span class=\"_ _1\"></span>abl<span class=\"_ _1\"></span>e for sa<span class=\"_ _1\"></span>le<span class=\"_ _208\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Othe<span class=\"_ _1\"></span>r receivable<span class=\"_ _1\"></span>s<span class=\"_ _23\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Financial<span class=\"_ _4\"></span> current<span class=\"_ _4\"></span> assets:T<span class=\"_ _4\"></span>rade receivabl<span class=\"_ _1\"></span>es<span class=\"_ _209\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _18\"> </span> 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 875 <span class=\"_ _18\"> </span> 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 875 Other current r<span class=\"_ _4\"></span>eceivables<span class=\"_ _1a5\"> </span> - <span class=\"_ _d7\"> </span> - <span class=\"_ _111\"> </span> 7 1<span class=\"_ _1\"></span>26 <span class=\"_ _1b\"> </span> 7 126 Ac<span class=\"_ _4\"></span>crued, non-in<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>oiced<span class=\"_ _4\"></span> production<span class=\"_ _20a\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _18a\"> </span> 113 6<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>6 <span class=\"_ _18a\"> </span> 113 6<span class=\"_ _1\"></span>16 1)Derivatives - <span class=\"_ _102\"> </span> - <span class=\"_ _107\"> </span> - Prepa<span class=\"_ _4\"></span>yment t<span class=\"_ _4\"></span>o suppl<span class=\"_ _4\"></span>iers<span class=\"_ _20b\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Cash and cash<span class=\"_ _4\"></span> equiva<span class=\"_ _4\"></span>lents<span class=\"_ _20c\"> </span> - <span class=\"_ _19f\"> </span>-<span class=\"_ _35\"> </span> 1<span class=\"_ _1\"></span>81 2<span class=\"_ _1\"></span>81 <span class=\"_ _58\"> </span> 1<span class=\"_ _1\"></span>81 2<span class=\"_ _1\"></span>81 T<span class=\"_ _5\"></span>otal financial<span class=\"_ _4\"></span> assets<span class=\"_ _20d\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _d6\"> </span> 4<span class=\"_ _1\"></span>08 8<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>8 <span class=\"_ _d6\"> </span> 40<span class=\"_ _1\"></span>8 89<span class=\"_ _1\"></span>8 202<span class=\"_ _1\"></span>1Non curr<span class=\"_ _4\"></span>ent financial<span class=\"_ _4\"></span> assets:Sha<span class=\"_ _1\"></span>res avail<span class=\"_ _1\"></span>abl<span class=\"_ _1\"></span>e for sa<span class=\"_ _1\"></span>le<span class=\"_ _208\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Othe<span class=\"_ _1\"></span>r receivable<span class=\"_ _1\"></span>s<span class=\"_ _23\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Financial<span class=\"_ _4\"></span> current<span class=\"_ _4\"></span> assets:T<span class=\"_ _4\"></span>rade receivabl<span class=\"_ _1\"></span>es<span class=\"_ _209\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _119\"> </span> 13<span class=\"_ _1\"></span>4 7<span class=\"_ _4\"></span>49 <span class=\"_ _119\"> </span> 13<span class=\"_ _1\"></span>4 7<span class=\"_ _4\"></span>49 Other current r<span class=\"_ _4\"></span>eceivables<span class=\"_ _1a5\"> </span> - <span class=\"_ _d7\"> </span> - <span class=\"_ _18a\"> </span> 13 9<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 <span class=\"_ _18a\"> </span> 13 9<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 Acquired, non-invoic<span class=\"_ _4\"></span>ed produc<span class=\"_ _1\"></span>tion<span class=\"_ _20e\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _3a\"> </span> 2<span class=\"_ _1\"></span>0 15<span class=\"_ _1\"></span>3 <span class=\"_ _3a\"> </span> 20 1<span class=\"_ _1\"></span>53 1)Derivatives 10 49<span class=\"_ _1\"></span>1 <span class=\"_ _170\"> </span> 1 014 <span class=\"_ _145\"> </span> 11 5<span class=\"_ _1\"></span>05 Prepa<span class=\"_ _4\"></span>yment t<span class=\"_ _4\"></span>o suppl<span class=\"_ _4\"></span>iers<span class=\"_ _20b\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Cash and cash<span class=\"_ _4\"></span> equival<span class=\"_ _4\"></span>ents<span class=\"_ _20c\"> </span> - <span class=\"_ _19f\"> </span>-<span class=\"_ _e3\"> </span> 17<span class=\"_ _4\"></span>4 501 <span class=\"_ _11\"> </span> 17<span class=\"_ _5\"></span>4 5<span class=\"_ _1\"></span>01 T<span class=\"_ _5\"></span>otal financial<span class=\"_ _4\"></span> assets<span class=\"_ _20f\"> </span> 10 49<span class=\"_ _1\"></span>1 <span class=\"_ _53\"> </span> 1 014 <span class=\"_ _49\"> </span> 343 3<span class=\"_ _1\"></span>09 <span class=\"_ _4c\"> </span> 35<span class=\"_ _1\"></span>4 814 1)  <span class=\"_ _45\"></span>Fair val<span class=\"_ _1\"></span>ue of f<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>cial l<span class=\"_ _1\"></span>iab<span class=\"_ _1\"></span>iliti<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>: Th<span class=\"_ _1\"></span>e Gro<span class=\"_ _1\"></span>up<span class=\"_ _1\"></span>\u2019s deriv<span class=\"_ _1\"></span>ative<span class=\"_ _1\"></span>s con<span class=\"_ _1\"></span>sis<span class=\"_ _1\"></span>t of for<span class=\"_ _1\"></span>wa<span class=\"_ _1\"></span>rd cu<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>y con<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. Fair va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e of for<span class=\"_ _1\"></span>wa<span class=\"_ _1\"></span>rd cu<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>y con<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s is de<span class=\"_ _1\"></span>term<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>ed by uti<span class=\"_ _1\"></span>lizin<span class=\"_ _1\"></span>g ma<span class=\"_ _1\"></span>rket<span class=\"_ _4\"></span>-to-<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>rket rate o<span class=\"_ _1\"></span>n the b<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce-<span class=\"_ _1\"></span>she<span class=\"_ _1\"></span>et d<span class=\"_ _1\"></span>ate as s<span class=\"_ _1\"></span>tate<span class=\"_ _1\"></span>d by the G<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>up\u2019s ba<span class=\"_ _1\"></span>nk<span class=\"_ _1\"></span>. Fair va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e rela<span class=\"_ _1\"></span>ting to n<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>-cur<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span>t de<span class=\"_ _1\"></span>bt is con<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>der<span class=\"_ _1\"></span>ed a<span class=\"_ _1\"></span>pp<span class=\"_ _1\"></span>roxima<span class=\"_ _1\"></span>tely e<span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>al to ca<span class=\"_ _1\"></span>rr<span class=\"_ _1\"></span>y<span class=\"_ _1\"></span>ing v<span class=\"_ _1\"></span>alu<span class=\"_ _1\"></span>e, a<span class=\"_ _1\"></span>s lo<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>s are g<span class=\"_ _1\"></span>iven at m<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ket term<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d wit<span class=\"_ _1\"></span>h a flo<span class=\"_ _1\"></span>atin<span class=\"_ _1\"></span>g rate<span class=\"_ _1\"></span>.Fina<span class=\"_ _1\"></span>ncial de<span class=\"_ _1\"></span>rivative Fina<span class=\"_ _1\"></span>ncial de<span class=\"_ _1\"></span>rivative contr<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s not d<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span>d for<span class=\"_ _1\"></span> contract<span class=\"_ _1\"></span>s designated Loans<span class=\"_ _4\"></span> and Classif<span class=\"_ _1\"></span>ication of financial liabilities:hedging / i<span class=\"_ _4\"></span>neffective<span class=\"_ _4\"></span> hedgesfor hedgingrecei<span class=\"_ _4\"></span>vables<span class=\"_ _e6\"> </span><span class=\"ls53 ws55\">T<span class=\"_ _5\"></span>otal</span>202<span class=\"_ _1\"></span>2Non<span class=\"_ _1\"></span>-curre<span class=\"_ _1\"></span>nt financial liab<span class=\"_ _1\"></span>ilitiesInt<span class=\"_ _4\"></span>erest<span class=\"_ _4\"></span>-beari<span class=\"_ _4\"></span>ng non-curr<span class=\"_ _4\"></span>ent debt<span class=\"_ _1c6\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _34\"> </span> <span class=\"_ _174\"> </span>-   Current finan<span class=\"_ _1\"></span>cial liabilitiesFirst y<span class=\"_ _4\"></span>ear instalment<span class=\"_ _4\"></span> of non<span class=\"_ _4\"></span>-current<span class=\"_ _4\"></span> debt<span class=\"_ _210\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _b\"> </span> - Interes<span class=\"_ _1\"></span>t<span class=\"_ _4\"></span>-bea<span class=\"_ _1\"></span>ring cur<span class=\"_ _1\"></span>rent liabil<span class=\"_ _1\"></span>ities<span class=\"_ _211\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _b\"> </span> - Prepa<span class=\"_ _4\"></span>yments from cust<span class=\"_ _4\"></span>omers<span class=\"_ _212\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _d2\"> </span> 42 418 <span class=\"_ _11d\"> </span> 42 4<span class=\"_ _4\"></span>18 1)Derivatives  7 17<span class=\"_ _1\"></span>1 <span class=\"_ _167\"> </span> 27 <span class=\"_ _be\"> </span> - <span class=\"_ _fe\"> </span> 7 1<span class=\"_ _1\"></span>98 Account<span class=\"_ _1\"></span>s payab<span class=\"_ _1\"></span>le an<span class=\"_ _1\"></span>d othe<span class=\"_ _1\"></span>r shor<span class=\"_ _1\"></span>t-<span class=\"_ _4\"></span>term lia<span class=\"_ _1\"></span>bilitie<span class=\"_ _1\"></span>s<span class=\"_ _213\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _d3\"> </span> 1<span class=\"_ _1\"></span>01 8<span class=\"_ _1\"></span>40 <span class=\"_ _214\"> </span> 101 8<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>0 T<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>tal fin<span class=\"_ _1\"></span>ancial liabilities<span class=\"_ _215\"> </span> 7 171 <span class=\"_ _167\"> </span> 27 <span class=\"_ _16\"> </span> 14<span class=\"_ _1\"></span>4 2<span class=\"_ _1\"></span>59 <span class=\"_ _d\"> </span> 15<span class=\"_ _1\"></span>1 457 202<span class=\"_ _1\"></span>1Non<span class=\"_ _1\"></span>-curre<span class=\"_ _1\"></span>nt financial liab<span class=\"_ _1\"></span>ilitiesInt<span class=\"_ _4\"></span>erest<span class=\"_ _4\"></span>-beari<span class=\"_ _4\"></span>ng non-curr<span class=\"_ _4\"></span>ent debt<span class=\"_ _1c6\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _34\"> </span> <span class=\"_ _174\"> </span>-   Current finan<span class=\"_ _1\"></span>cial liabilitiesFirst y<span class=\"_ _4\"></span>ear instalment<span class=\"_ _4\"></span> of non<span class=\"_ _4\"></span>-current<span class=\"_ _4\"></span> debt<span class=\"_ _210\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _b\"> </span> - Interes<span class=\"_ _1\"></span>t<span class=\"_ _4\"></span>-bea<span class=\"_ _1\"></span>ring cur<span class=\"_ _1\"></span>rent liabil<span class=\"_ _1\"></span>ities<span class=\"_ _211\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _b\"> </span> - Prepa<span class=\"_ _4\"></span>yments from cust<span class=\"_ _4\"></span>omers<span class=\"_ _212\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _e6\"> </span> 29 45<span class=\"_ _1\"></span>6 <span class=\"_ _74\"> </span> 29 45<span class=\"_ _1\"></span>6 1)Derivatives  3 7<span class=\"_ _1\"></span>10 <span class=\"_ _216\"> </span> 261 <span class=\"_ _be\"> </span> - <span class=\"_ _122\"> </span> 3 97<span class=\"_ _1\"></span>1 Account<span class=\"_ _1\"></span>s payab<span class=\"_ _1\"></span>le an<span class=\"_ _1\"></span>d othe<span class=\"_ _1\"></span>r shor<span class=\"_ _1\"></span>t-<span class=\"_ _4\"></span>term lia<span class=\"_ _1\"></span>bilitie<span class=\"_ _1\"></span>s<span class=\"_ _213\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _4f\"> </span> 95 2<span class=\"_ _1\"></span>59 <span class=\"_ _100\"> </span> 95 2<span class=\"_ _1\"></span>59 T<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>tal fin<span class=\"_ _1\"></span>ancial liabilities<span class=\"_ _217\"> </span> 3 7<span class=\"_ _1\"></span>10 <span class=\"_ _53\"> </span> 261 <span class=\"_ _106\"> </span> 124 71<span class=\"_ _1\"></span>5 <span class=\"_ _218\"> </span> 128 6<span class=\"_ _1\"></span>87 1)  <span class=\"_ _45\"></span>Fair val<span class=\"_ _1\"></span>ue of f<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>cial l<span class=\"_ _1\"></span>iab<span class=\"_ _1\"></span>iliti<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>: Th<span class=\"_ _1\"></span>e Gro<span class=\"_ _1\"></span>up<span class=\"_ _1\"></span>\u2019s deriv<span class=\"_ _1\"></span>ative<span class=\"_ _1\"></span>s con<span class=\"_ _1\"></span>sis<span class=\"_ _1\"></span>t of for<span class=\"_ _1\"></span>wa<span class=\"_ _1\"></span>rd cu<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>y con<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. Fair va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e of for<span class=\"_ _1\"></span>wa<span class=\"_ _1\"></span>rd cu<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>y con<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s is de<span class=\"_ _1\"></span>term<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>ed by uti<span class=\"_ _1\"></span>lizin<span class=\"_ _1\"></span>g ma<span class=\"_ _1\"></span>rket<span class=\"_ _4\"></span>-to-<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>rket rate o<span class=\"_ _1\"></span>n the b<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce-<span class=\"_ _1\"></span>she<span class=\"_ _1\"></span>et d<span class=\"_ _1\"></span>ate as s<span class=\"_ _1\"></span>tate<span class=\"_ _1\"></span>d by the G<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>up\u2019s ba<span class=\"_ _1\"></span>nk<span class=\"_ _1\"></span>. Fair va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e rela<span class=\"_ _1\"></span>ting to n<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>-cur<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span>t de<span class=\"_ _1\"></span>bt is con<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>der<span class=\"_ _1\"></span>ed a<span class=\"_ _1\"></span>pp<span class=\"_ _1\"></span>roxima<span class=\"_ _1\"></span>tely e<span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>al to ca<span class=\"_ _1\"></span>rr<span class=\"_ _1\"></span>y<span class=\"_ _1\"></span>ing v<span class=\"_ _1\"></span>alu<span class=\"_ _1\"></span>e, a<span class=\"_ _1\"></span>s lo<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>s are g<span class=\"_ _1\"></span>iven at m<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ket term<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d wit<span class=\"_ _1\"></span>h a flo<span class=\"_ _1\"></span>atin<span class=\"_ _1\"></span>g rate<span class=\"_ _1\"></span>.The G<span class=\"_ _1\"></span>roup use<span class=\"_ _1\"></span>s the following hierarchy for determining a<span class=\"_ _1\"></span>nd disclosing th<span class=\"_ _1\"></span>e fair valu<span class=\"_ _1\"></span>e of finan<span class=\"_ _1\"></span>cial ins<span class=\"_ _1\"></span>trume<span class=\"_ _1\"></span>nts by valua<span class=\"_ _4\"></span>tion<span class=\"_ _4\"></span> techni<span class=\"_ _4\"></span>que:\u2022 <span class=\"_ _44\"> </span>Lev<span class=\"_ _4\"></span>el 1: Q<span class=\"_ _1\"></span>uoted (<span class=\"_ _5\"></span>u<span class=\"_ _1\"></span>nadju<span class=\"_ _1\"></span>sted) prices i<span class=\"_ _1\"></span>n ac<span class=\"_ _1\"></span>tive marke<span class=\"_ _4\"></span>t<span class=\"_ _1\"></span>s for identica<span class=\"_ _1\"></span>l ass<span class=\"_ _1\"></span>ets or liab<span class=\"_ _1\"></span>ilities\u2022 <span class=\"_ _44\"> </span>Lev<span class=\"_ _4\"></span>el 2: Oth<span class=\"_ _1\"></span>er techniq<span class=\"_ _1\"></span>ues for whic<span class=\"_ _1\"></span>h all input<span class=\"_ _1\"></span>s which have a significa<span class=\"_ _1\"></span>nt effe<span class=\"_ _1\"></span>ct o<span class=\"_ _1\"></span>n the recorded f<span class=\"_ _1\"></span>air value a<span class=\"_ _1\"></span>re obser<span class=\"_ _1\"></span>vab<span class=\"_ _1\"></span>le, eithe<span class=\"_ _1\"></span>r direc<span class=\"_ _1\"></span>tly or indirec<span class=\"_ _1\"></span>tly\u2022 <span class=\"_ _44\"> </span>Lev<span class=\"_ _4\"></span>el 3: T<span class=\"_ _5\"></span>e<span class=\"_ _1\"></span>chniq<span class=\"_ _1\"></span>ues which u<span class=\"_ _1\"></span>se inpu<span class=\"_ _1\"></span>ts which h<span class=\"_ _1\"></span>av<span class=\"_ _4\"></span>e a signific<span class=\"_ _1\"></span>ant ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>t on the re<span class=\"_ _1\"></span>corded fair va<span class=\"_ _1\"></span>lue that are not based on ob<span class=\"_ _4\"></span>servable mark<span class=\"_ _4\"></span>et da<span class=\"_ _4\"></span>ta.202<span class=\"_ _1\"></span>2<span class=\"_ _219\"> </span>202<span class=\"_ _1\"></span>1Ov<span class=\"_ _4\"></span>erall<span class=\"_ _e7\"> </span><span class=\"ls81 ws26\">L<span class=\"_ _1\"></span>evel<span class=\"_ _1\"></span> 1<span class=\"_ _21a\"> </span>Leve<span class=\"_ _1\"></span>l 2<span class=\"_ _21a\"> </span>L<span class=\"_ _1\"></span>evel<span class=\"_ _1\"></span> 3<span class=\"_ _122\"> </span></span>Ov<span class=\"_ _4\"></span>erall<span class=\"_ _e7\"> </span>Leve<span class=\"_ _1\"></span>l 1<span class=\"_ _21a\"> </span>L<span class=\"_ _1\"></span>eve<span class=\"_ _1\"></span>l 2<span class=\"_ _21a\"> </span>Le<span class=\"_ _1\"></span>vel<span class=\"_ _1\"></span> 3As<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>ts m<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>red a<span class=\"_ _1\"></span>t fa<span class=\"_ _1\"></span>ir va<span class=\"_ _1\"></span>lueForeig<span class=\"_ _1\"></span>n exchang<span class=\"_ _1\"></span>e contra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts - h<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span>ging<span class=\"_ _162\"> </span> - <span class=\"_ _1b\"> </span> - <span class=\"_ _18e\"> </span> - <span class=\"_ _10c\"> </span> - <span class=\"_ _3d\"> </span> 1 014 <span class=\"_ _18e\"> </span> - <span class=\"_ _16\"> </span> 1 014 <span class=\"_ _18e\"> </span> - Forei<span class=\"_ _4\"></span>gn ex<span class=\"_ _4\"></span>change c<span class=\"_ _4\"></span>ontracts - non-hedging<span class=\"_ _28\"> </span> - <span class=\"_ _12a\"> </span> - <span class=\"_ _18e\"> </span> - <span class=\"_ _10c\"> </span> - <span class=\"_ _e1\"> </span> 10 491 <span class=\"_ _18e\"> </span> - <span class=\"_ _11e\"> </span> 1<span class=\"_ _1\"></span>0 491 <span class=\"_ _18e\"> </span> - Lia<span class=\"_ _1\"></span>bil<span class=\"_ _1\"></span>iti<span class=\"_ _1\"></span>es m<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>sur<span class=\"_ _1\"></span>ed at f<span class=\"_ _1\"></span>ai<span class=\"_ _1\"></span>r val<span class=\"_ _1\"></span>ueForeig<span class=\"_ _1\"></span>n exchang<span class=\"_ _1\"></span>e contra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts - h<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span>ging<span class=\"_ _17a\"> </span> 27 <span class=\"_ _1b\"> </span> - <span class=\"_ _3b\"> </span> 27 <span class=\"_ _10c\"> </span> - <span class=\"_ _2f\"> </span> 27 <span class=\"_ _18e\"> </span> - <span class=\"_ _10d\"> </span> 27 <span class=\"_ _18e\"> </span> - Forei<span class=\"_ _4\"></span>gn ex<span class=\"_ _4\"></span>change c<span class=\"_ _4\"></span>ontracts - non-hedging<span class=\"_ _dc\"> </span> 7 17<span class=\"_ _1\"></span>1 <span class=\"_ _1b\"> </span> - <span class=\"_ _12e\"> </span> 7 17<span class=\"_ _1\"></span>1 <span class=\"_ _10c\"> </span> - <span class=\"_ _dc\"> </span> 7 171 <span class=\"_ _18e\"> </span> - <span class=\"_ _d3\"> </span> 7 17<span class=\"_ _1\"></span>1 <span class=\"_ _10c\"> </span> - ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-101-3": {
   "value": "Not<span class=\"_ _4\"></span>e 16 Deri<span class=\"_ _4\"></span>va<span class=\"_ _4\"></span>tiv<span class=\"_ _5\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _4\"></span><span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00202<span class=\"_ _1\"></span>2<span class=\"_ _1ed\"> </span>202<span class=\"_ _1\"></span>1Net Net mark<span class=\"_ _4\"></span>et mark<span class=\"_ _4\"></span>et For<span class=\"_ _1\"></span>wa<span class=\"_ _1\"></span>rd cu<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>y con<span class=\"_ _1\"></span>trac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s - M<span class=\"_ _1\"></span>arket v<span class=\"_ _1\"></span>alu<span class=\"_ _1\"></span>es<span class=\"_ _1a7\"> </span><span class=\"ls2a ws29\">A<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s<span class=\"_ _d\"> </span><span class=\"ls2e ws2d\">Liabilities</span></span>valu<span class=\"_ _1\"></span>e<span class=\"_ _49\"> </span><span class=\"ls2a ws29\">Asset<span class=\"_ _1\"></span>s<span class=\"_ _d\"> </span><span class=\"ls2e ws2d\">Liabilities</span></span>valu<span class=\"_ _1\"></span>eFor<span class=\"_ _1\"></span>ward c<span class=\"_ _1\"></span>urre<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>y contrac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s - ef<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>tive hedg<span class=\"_ _1\"></span>ing cont<span class=\"_ _1\"></span>rac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _a5\"> </span> - <span class=\"_ _34\"> </span><span class=\"ls73 ws71\"> -2<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span> <span class=\"_ _52\"> </span> -2<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span></span> 1 014 <span class=\"_ _3d\"> </span><span class=\"ls73 ws71\"> -2<span class=\"_ _1\"></span>6<span class=\"_ _2\"></span>1<span class=\"_ _1\"></span> <span class=\"_ _d6\"> </span></span> 752 For<span class=\"_ _1\"></span>ward c<span class=\"_ _1\"></span>urre<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>y contrac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s - in<span class=\"_ _1\"></span>ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tive he<span class=\"_ _1\"></span>dgi<span class=\"_ _1\"></span>ng  1)contra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s - in<span class=\"_ _1\"></span>clud<span class=\"_ _1\"></span>ed i<span class=\"_ _1\"></span>n other li<span class=\"_ _1\"></span>abiliti<span class=\"_ _1\"></span>es/ass<span class=\"_ _1\"></span>ets 61 <span class=\"_ _d6\"> </span> -<span class=\"_ _5\"></span>7 2<span class=\"_ _1\"></span>32 <span class=\"_ _fe\"> </span> -<span class=\"_ _5\"></span>7 17<span class=\"_ _1\"></span>1 <span class=\"_ _e1\"> </span> 10 491 <span class=\"_ _d3\"> </span> -<span class=\"_ _4\"></span>3 7<span class=\"_ _1\"></span>10 <span class=\"_ _fe\"> </span> 6 78<span class=\"_ _1\"></span>1 For<span class=\"_ _1\"></span>wa<span class=\"_ _1\"></span>rd cu<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>y con<span class=\"_ _1\"></span>trac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s - m<span class=\"_ _1\"></span>arket va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e<span class=\"_ _146\"> </span> 6<span class=\"_ _1\"></span>0 <span class=\"_ _11a\"> </span> -7 260 <span class=\"_ _57\"> </span> -<span class=\"_ _4\"></span>7 19<span class=\"_ _1\"></span>8 <span class=\"_ _11a\"> </span> 11 5<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>4 <span class=\"_ _e7\"> </span> -3 971 <span class=\"_ _59\"> </span> 7 53<span class=\"_ _1\"></span>4 T<span class=\"_ _5\"></span>otal T<span class=\"_ _5\"></span>otal MTM MTM Mat<span class=\"_ _1\"></span>uri<span class=\"_ _1\"></span>ty d<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>tri<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>tion o<span class=\"_ _1\"></span>f cur<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>y contr<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d MTM<span class=\"_ _1\"></span>:valu<span class=\"_ _1\"></span>esvalu<span class=\"_ _1\"></span>esWithin 3 m<span class=\"_ _1\"></span>onth<span class=\"_ _1\"></span>s<span class=\"_ _1ee\"> </span><span class=\"ls75 ws73\">-1 9<span class=\"_ _2\"></span>07<span class=\"_ _175\"> </span></span>9 5<span class=\"_ _1\"></span>85&gt; 3 month<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>, &lt; 6 month<span class=\"_ _1\"></span>s<span class=\"_ _f0\"> </span>-<span class=\"_ _5\"></span>2 080<span class=\"_ _1ef\"> </span><span class=\"ls32 ws31\">-660</span>&gt; 6 month<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>, &lt; 9 month<span class=\"_ _1\"></span>s<span class=\"_ _f0\"> </span>-3<span class=\"_ _1\"></span> 0<span class=\"_ _2\"></span>6<span class=\"_ _1\"></span>5<span class=\"_ _1f0\"> </span><span class=\"ls16 ws15\">12</span>&gt; 9 month<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>, &lt; 12 mo<span class=\"_ _1\"></span>nths<span class=\"_ _1e6\"> </span><span class=\"ls75 ws73\">-13<span class=\"_ _1\"></span>5<span class=\"_ _d8\"> </span></span>0&gt; 12 mo<span class=\"_ _1\"></span>nths<span class=\"_ _1\"></span>, &lt; 24 month<span class=\"_ _1\"></span>s<span class=\"_ _1f1\"> </span>-1<span class=\"_ _1\"></span>1<span class=\"_ _13e\"> </span>-1<span class=\"_ _1\"></span> 4<span class=\"_ _1\"></span>0<span class=\"_ _2\"></span>4&gt; 24 Month<span class=\"_ _1\"></span>s<span class=\"_ _1f2\"> </span>0<span class=\"_ _1f3\"> </span>0T<span class=\"_ _5\"></span>otal<span class=\"_ _1f4\"> </span> -<span class=\"_ _4\"></span>7 198 <span class=\"_ _195\"> </span> 7 534 1) F<span class=\"_ _1\"></span>X cont<span class=\"_ _1\"></span>rac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s de<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>gne<span class=\"_ _1\"></span>d fo<span class=\"_ _1\"></span>r he<span class=\"_ _1\"></span>dgi<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span>, bu<span class=\"_ _1\"></span>t do n<span class=\"_ _1\"></span>ot qu<span class=\"_ _1\"></span>alif<span class=\"_ _2\"></span>y for h<span class=\"_ _1\"></span>edg<span class=\"_ _1\"></span>e acco<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>ting<span class=\"_ _1\"></span>.Nominal val<span class=\"_ _4\"></span>ue currency<span class=\"_ _4\"></span> contr<span class=\"_ _4\"></span>acts<span class=\"_ _1\"></span>, ori<span class=\"_ _4\"></span>ginal curr<span class=\"_ _4\"></span>ency<span class=\"_ _1b0\"> </span><span class=\"ls52 ws54\">202<span class=\"_ _1\"></span>2<span class=\"_ _150\"> </span>202<span class=\"_ _1\"></span>1</span>Am<span class=\"_ _1\"></span>oun<span class=\"_ _1\"></span>ts i<span class=\"_ _1\"></span>n CU<span class=\"_ _1\"></span>R 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00<span class=\"_ _a1\"> </span>Sold<span class=\"_ _18\"> </span><span class=\"ls53 ws55\">Bought<span class=\"_ _96\"> </span></span>Sold<span class=\"_ _18\"> </span><span class=\"ls53 ws55\">Bought</span>NOK<span class=\"_ _1f5\"> </span> 34 7<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>5 <span class=\"_ _d9\"> </span> 3<span class=\"_ _1\"></span>12 8<span class=\"_ _1\"></span>92 <span class=\"_ _79\"> </span><span class=\"ws7d\"> <span class=\"_ _174\"> </span>-   <span class=\"_ _e1\"> </span></span> 253 3<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>8 USD<span class=\"_ _166\"> </span> 31 6<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 <span class=\"_ _8c\"> </span><span class=\"ws7d\"> <span class=\"_ _127\"> </span>-   <span class=\"_ _1c\"> </span></span> 20 93<span class=\"_ _1\"></span>7 <span class=\"_ _121\"> </span> <span class=\"_ _127\"> </span>-   EUR<span class=\"_ _aa\"> </span> 1 1<span class=\"_ _1\"></span>07 <span class=\"_ _3e\"> </span> 3 300 <span class=\"_ _d5\"> </span> 4 194 <span class=\"_ _2b\"> </span> <span class=\"_ _174\"> </span>-   SGD<span class=\"_ _1f6\"> </span> <span class=\"_ _174\"> </span>-   <span class=\"_ _8a\"> </span> <span class=\"_ _174\"> </span>-   <span class=\"_ _31\"> </span><span class=\"ws1\"> 2 8<span class=\"_ _1\"></span>42 <span class=\"_ _2b\"> </span></span> <span class=\"_ _174\"> </span>-   Other balance<span class=\"_ _4\"></span> sheets effects<span class=\"_ _1f2\"> </span>2022<span class=\"_ _38\"> </span>2021F<span class=\"_ _1\"></span>V of fir<span class=\"_ _1\"></span>m commi<span class=\"_ _1\"></span>tment<span class=\"_ _1\"></span>, cla<span class=\"_ _1\"></span>ssif<span class=\"_ _1\"></span>ied a<span class=\"_ _1\"></span>s othe<span class=\"_ _1\"></span>r receiva<span class=\"_ _1\"></span>ble<span class=\"_ _1f7\"> </span> 27 <span class=\"_ _10c\"> </span> 26<span class=\"_ _1\"></span>1 F<span class=\"_ _1\"></span>V of fir<span class=\"_ _1\"></span>m commi<span class=\"_ _1\"></span>tment<span class=\"_ _1\"></span>, cla<span class=\"_ _1\"></span>ssif<span class=\"_ _1\"></span>ied a<span class=\"_ _1\"></span>s othe<span class=\"_ _1\"></span>r sho<span class=\"_ _1\"></span>rt te<span class=\"_ _1\"></span>rm de<span class=\"_ _1\"></span>bt<span class=\"_ _1f8\"> </span> - <span class=\"_ _10d\"> </span> 1 01<span class=\"_ _1\"></span>4 Ca<span class=\"_ _1\"></span>pita<span class=\"_ _1\"></span>lized cost re<span class=\"_ _1\"></span>lating to p<span class=\"_ _1\"></span>rolon<span class=\"_ _1\"></span>ging of ef<span class=\"_ _2\"></span>fec<span class=\"_ _1\"></span>tive hed<span class=\"_ _1\"></span>ge rel<span class=\"_ _1\"></span>ation<span class=\"_ _1\"></span>ship, cl<span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>ifie<span class=\"_ _1\"></span>d as oth<span class=\"_ _1\"></span>er rece<span class=\"_ _1\"></span>ivab<span class=\"_ _1\"></span>les<span class=\"_ _1c\"> </span> 137 <span class=\"_ _52\"> </span> 5 2<span class=\"_ _1\"></span>55 Not<span class=\"_ _4\"></span>e 19 F<span class=\"_ _4\"></span>inancial <span class=\"_ _4\"></span>risk <span class=\"_ _4\"></span>managem<span class=\"_ _1\"></span>ent <span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00The following tabl<span class=\"_ _1\"></span>e shows the carr<span class=\"_ _1\"></span>yin<span class=\"_ _1\"></span>g amou<span class=\"_ _1\"></span>nt and fa<span class=\"_ _1\"></span>ir value<span class=\"_ _1\"></span>s of finan<span class=\"_ _1\"></span>cial ass<span class=\"_ _1\"></span>ets an<span class=\"_ _1\"></span>d fina<span class=\"_ _1\"></span>ncial liabilities<span class=\"_ _1\"></span>, includin<span class=\"_ _1\"></span>g their levels in the fair valu<span class=\"_ _1\"></span>e hiera<span class=\"_ _1\"></span>rchy<span class=\"_ _5\"></span>. It d<span class=\"_ _1\"></span>oes n<span class=\"_ _1\"></span>ot include f<span class=\"_ _1\"></span>air valu<span class=\"_ _1\"></span>e information for fina<span class=\"_ _1\"></span>ncial as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s and fina<span class=\"_ _1\"></span>ncial liabilities n<span class=\"_ _1\"></span>ot measure<span class=\"_ _1\"></span>d at fair valu<span class=\"_ _1\"></span>e if the carr<span class=\"_ _1\"></span>yin<span class=\"_ _1\"></span>g amou<span class=\"_ _1\"></span>nt is a reason<span class=\"_ _1\"></span>able a<span class=\"_ _1\"></span>pproximation of fair value.Financia<span class=\"_ _1\"></span>l asset<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d liabilities are de<span class=\"_ _1\"></span>scribe<span class=\"_ _1\"></span>d in Accounting Principles<span class=\"_ _1\"></span>, un<span class=\"_ _1\"></span>der se<span class=\"_ _1\"></span>ction<span class=\"_ _1\"></span>s 2.<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>, 2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>9, 2.10, 2<span class=\"_ _1\"></span>.12, 2<span class=\"_ _1\"></span>.13 and 2.14<span class=\"_ _1\"></span>. Risks a<span class=\"_ _1\"></span>sso<span class=\"_ _1\"></span>ciated with the underlying e<span class=\"_ _1\"></span>stimates of the recogn<span class=\"_ _1\"></span>iz<span class=\"_ _4\"></span>ed val<span class=\"_ _1\"></span>ues a<span class=\"_ _1\"></span>nd fin<span class=\"_ _1\"></span>ancial risk m<span class=\"_ _1\"></span>anag<span class=\"_ _1\"></span>eme<span class=\"_ _1\"></span>nt is describ<span class=\"_ _1\"></span>ed in Accounting Principles, ref se<span class=\"_ _1\"></span>ction 3<span class=\"_ _1\"></span>.Fina<span class=\"_ _1\"></span>ncial de<span class=\"_ _1\"></span>rivative c<span class=\"_ _4\"></span>ontra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s Fina<span class=\"_ _1\"></span>ncial de<span class=\"_ _1\"></span>rivative Loans<span class=\"_ _1\"></span>, not d<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span>d for h<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span>gi<span class=\"_ _1\"></span>ng / contract<span class=\"_ _1\"></span>s designated cash and<span class=\"_ _4\"></span> Classification of financial assetsineffective<span class=\"_ _4\"></span> hedgesfor hedgingrecei<span class=\"_ _4\"></span>vables<span class=\"_ _27\"> </span><span class=\"ls53 ws55\">T<span class=\"_ _4\"></span>otal</span>202<span class=\"_ _1\"></span>2Non curr<span class=\"_ _4\"></span>ent financial<span class=\"_ _4\"></span> assets:Sha<span class=\"_ _1\"></span>res avail<span class=\"_ _1\"></span>abl<span class=\"_ _1\"></span>e for sa<span class=\"_ _1\"></span>le<span class=\"_ _208\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Othe<span class=\"_ _1\"></span>r receivable<span class=\"_ _1\"></span>s<span class=\"_ _23\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Financial<span class=\"_ _4\"></span> current<span class=\"_ _4\"></span> assets:T<span class=\"_ _4\"></span>rade receivabl<span class=\"_ _1\"></span>es<span class=\"_ _209\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _18\"> </span> 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 875 <span class=\"_ _18\"> </span> 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 875 Other current r<span class=\"_ _4\"></span>eceivables<span class=\"_ _1a5\"> </span> - <span class=\"_ _d7\"> </span> - <span class=\"_ _111\"> </span> 7 1<span class=\"_ _1\"></span>26 <span class=\"_ _1b\"> </span> 7 126 Ac<span class=\"_ _4\"></span>crued, non-in<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>oiced<span class=\"_ _4\"></span> production<span class=\"_ _20a\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _18a\"> </span> 113 6<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>6 <span class=\"_ _18a\"> </span> 113 6<span class=\"_ _1\"></span>16 1)Derivatives - <span class=\"_ _102\"> </span> - <span class=\"_ _107\"> </span> - Prepa<span class=\"_ _4\"></span>yment t<span class=\"_ _4\"></span>o suppl<span class=\"_ _4\"></span>iers<span class=\"_ _20b\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Cash and cash<span class=\"_ _4\"></span> equiva<span class=\"_ _4\"></span>lents<span class=\"_ _20c\"> </span> - <span class=\"_ _19f\"> </span>-<span class=\"_ _35\"> </span> 1<span class=\"_ _1\"></span>81 2<span class=\"_ _1\"></span>81 <span class=\"_ _58\"> </span> 1<span class=\"_ _1\"></span>81 2<span class=\"_ _1\"></span>81 T<span class=\"_ _5\"></span>otal financial<span class=\"_ _4\"></span> assets<span class=\"_ _20d\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _d6\"> </span> 4<span class=\"_ _1\"></span>08 8<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>8 <span class=\"_ _d6\"> </span> 40<span class=\"_ _1\"></span>8 89<span class=\"_ _1\"></span>8 202<span class=\"_ _1\"></span>1Non curr<span class=\"_ _4\"></span>ent financial<span class=\"_ _4\"></span> assets:Sha<span class=\"_ _1\"></span>res avail<span class=\"_ _1\"></span>abl<span class=\"_ _1\"></span>e for sa<span class=\"_ _1\"></span>le<span class=\"_ _208\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Othe<span class=\"_ _1\"></span>r receivable<span class=\"_ _1\"></span>s<span class=\"_ _23\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Financial<span class=\"_ _4\"></span> current<span class=\"_ _4\"></span> assets:T<span class=\"_ _4\"></span>rade receivabl<span class=\"_ _1\"></span>es<span class=\"_ _209\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _119\"> </span> 13<span class=\"_ _1\"></span>4 7<span class=\"_ _4\"></span>49 <span class=\"_ _119\"> </span> 13<span class=\"_ _1\"></span>4 7<span class=\"_ _4\"></span>49 Other current r<span class=\"_ _4\"></span>eceivables<span class=\"_ _1a5\"> </span> - <span class=\"_ _d7\"> </span> - <span class=\"_ _18a\"> </span> 13 9<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 <span class=\"_ _18a\"> </span> 13 9<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 Acquired, non-invoic<span class=\"_ _4\"></span>ed produc<span class=\"_ _1\"></span>tion<span class=\"_ _20e\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _3a\"> </span> 2<span class=\"_ _1\"></span>0 15<span class=\"_ _1\"></span>3 <span class=\"_ _3a\"> </span> 20 1<span class=\"_ _1\"></span>53 1)Derivatives 10 49<span class=\"_ _1\"></span>1 <span class=\"_ _170\"> </span> 1 014 <span class=\"_ _145\"> </span> 11 5<span class=\"_ _1\"></span>05 Prepa<span class=\"_ _4\"></span>yment t<span class=\"_ _4\"></span>o suppl<span class=\"_ _4\"></span>iers<span class=\"_ _20b\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Cash and cash<span class=\"_ _4\"></span> equival<span class=\"_ _4\"></span>ents<span class=\"_ _20c\"> </span> - <span class=\"_ _19f\"> </span>-<span class=\"_ _e3\"> </span> 17<span class=\"_ _4\"></span>4 501 <span class=\"_ _11\"> </span> 17<span class=\"_ _5\"></span>4 5<span class=\"_ _1\"></span>01 T<span class=\"_ _5\"></span>otal financial<span class=\"_ _4\"></span> assets<span class=\"_ _20f\"> </span> 10 49<span class=\"_ _1\"></span>1 <span class=\"_ _53\"> </span> 1 014 <span class=\"_ _49\"> </span> 343 3<span class=\"_ _1\"></span>09 <span class=\"_ _4c\"> </span> 35<span class=\"_ _1\"></span>4 814 1)  <span class=\"_ _45\"></span>Fair val<span class=\"_ _1\"></span>ue of f<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>cial l<span class=\"_ _1\"></span>iab<span class=\"_ _1\"></span>iliti<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>: Th<span class=\"_ _1\"></span>e Gro<span class=\"_ _1\"></span>up<span class=\"_ _1\"></span>\u2019s deriv<span class=\"_ _1\"></span>ative<span class=\"_ _1\"></span>s con<span class=\"_ _1\"></span>sis<span class=\"_ _1\"></span>t of for<span class=\"_ _1\"></span>wa<span class=\"_ _1\"></span>rd cu<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>y con<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. Fair va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e of for<span class=\"_ _1\"></span>wa<span class=\"_ _1\"></span>rd cu<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>y con<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s is de<span class=\"_ _1\"></span>term<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>ed by uti<span class=\"_ _1\"></span>lizin<span class=\"_ _1\"></span>g ma<span class=\"_ _1\"></span>rket<span class=\"_ _4\"></span>-to-<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>rket rate o<span class=\"_ _1\"></span>n the b<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce-<span class=\"_ _1\"></span>she<span class=\"_ _1\"></span>et d<span class=\"_ _1\"></span>ate as s<span class=\"_ _1\"></span>tate<span class=\"_ _1\"></span>d by the G<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>up\u2019s ba<span class=\"_ _1\"></span>nk<span class=\"_ _1\"></span>. Fair va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e rela<span class=\"_ _1\"></span>ting to n<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>-cur<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span>t de<span class=\"_ _1\"></span>bt is con<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>der<span class=\"_ _1\"></span>ed a<span class=\"_ _1\"></span>pp<span class=\"_ _1\"></span>roxima<span class=\"_ _1\"></span>tely e<span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>al to ca<span class=\"_ _1\"></span>rr<span class=\"_ _1\"></span>y<span class=\"_ _1\"></span>ing v<span class=\"_ _1\"></span>alu<span class=\"_ _1\"></span>e, a<span class=\"_ _1\"></span>s lo<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>s are g<span class=\"_ _1\"></span>iven at m<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ket term<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d wit<span class=\"_ _1\"></span>h a flo<span class=\"_ _1\"></span>atin<span class=\"_ _1\"></span>g rate<span class=\"_ _1\"></span>.Fina<span class=\"_ _1\"></span>ncial de<span class=\"_ _1\"></span>rivative Fina<span class=\"_ _1\"></span>ncial de<span class=\"_ _1\"></span>rivative contr<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s not d<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span>d for<span class=\"_ _1\"></span> contract<span class=\"_ _1\"></span>s designated Loans<span class=\"_ _4\"></span> and Classif<span class=\"_ _1\"></span>ication of financial liabilities:hedging / i<span class=\"_ _4\"></span>neffective<span class=\"_ _4\"></span> hedgesfor hedgingrecei<span class=\"_ _4\"></span>vables<span class=\"_ _e6\"> </span><span class=\"ls53 ws55\">T<span class=\"_ _5\"></span>otal</span>202<span class=\"_ _1\"></span>2Non<span class=\"_ _1\"></span>-curre<span class=\"_ _1\"></span>nt financial liab<span class=\"_ _1\"></span>ilitiesInt<span class=\"_ _4\"></span>erest<span class=\"_ _4\"></span>-beari<span class=\"_ _4\"></span>ng non-curr<span class=\"_ _4\"></span>ent debt<span class=\"_ _1c6\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _34\"> </span> <span class=\"_ _174\"> </span>-   Current finan<span class=\"_ _1\"></span>cial liabilitiesFirst y<span class=\"_ _4\"></span>ear instalment<span class=\"_ _4\"></span> of non<span class=\"_ _4\"></span>-current<span class=\"_ _4\"></span> debt<span class=\"_ _210\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _b\"> </span> - Interes<span class=\"_ _1\"></span>t<span class=\"_ _4\"></span>-bea<span class=\"_ _1\"></span>ring cur<span class=\"_ _1\"></span>rent liabil<span class=\"_ _1\"></span>ities<span class=\"_ _211\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _b\"> </span> - Prepa<span class=\"_ _4\"></span>yments from cust<span class=\"_ _4\"></span>omers<span class=\"_ _212\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _d2\"> </span> 42 418 <span class=\"_ _11d\"> </span> 42 4<span class=\"_ _4\"></span>18 1)Derivatives  7 17<span class=\"_ _1\"></span>1 <span class=\"_ _167\"> </span> 27 <span class=\"_ _be\"> </span> - <span class=\"_ _fe\"> </span> 7 1<span class=\"_ _1\"></span>98 Account<span class=\"_ _1\"></span>s payab<span class=\"_ _1\"></span>le an<span class=\"_ _1\"></span>d othe<span class=\"_ _1\"></span>r shor<span class=\"_ _1\"></span>t-<span class=\"_ _4\"></span>term lia<span class=\"_ _1\"></span>bilitie<span class=\"_ _1\"></span>s<span class=\"_ _213\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _d3\"> </span> 1<span class=\"_ _1\"></span>01 8<span class=\"_ _1\"></span>40 <span class=\"_ _214\"> </span> 101 8<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>0 T<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>tal fin<span class=\"_ _1\"></span>ancial liabilities<span class=\"_ _215\"> </span> 7 171 <span class=\"_ _167\"> </span> 27 <span class=\"_ _16\"> </span> 14<span class=\"_ _1\"></span>4 2<span class=\"_ _1\"></span>59 <span class=\"_ _d\"> </span> 15<span class=\"_ _1\"></span>1 457 202<span class=\"_ _1\"></span>1Non<span class=\"_ _1\"></span>-curre<span class=\"_ _1\"></span>nt financial liab<span class=\"_ _1\"></span>ilitiesInt<span class=\"_ _4\"></span>erest<span class=\"_ _4\"></span>-beari<span class=\"_ _4\"></span>ng non-curr<span class=\"_ _4\"></span>ent debt<span class=\"_ _1c6\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _34\"> </span> <span class=\"_ _174\"> </span>-   Current finan<span class=\"_ _1\"></span>cial liabilitiesFirst y<span class=\"_ _4\"></span>ear instalment<span class=\"_ _4\"></span> of non<span class=\"_ _4\"></span>-current<span class=\"_ _4\"></span> debt<span class=\"_ _210\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _b\"> </span> - Interes<span class=\"_ _1\"></span>t<span class=\"_ _4\"></span>-bea<span class=\"_ _1\"></span>ring cur<span class=\"_ _1\"></span>rent liabil<span class=\"_ _1\"></span>ities<span class=\"_ _211\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _b\"> </span> - Prepa<span class=\"_ _4\"></span>yments from cust<span class=\"_ _4\"></span>omers<span class=\"_ _212\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _e6\"> </span> 29 45<span class=\"_ _1\"></span>6 <span class=\"_ _74\"> </span> 29 45<span class=\"_ _1\"></span>6 1)Derivatives  3 7<span class=\"_ _1\"></span>10 <span class=\"_ _216\"> </span> 261 <span class=\"_ _be\"> </span> - <span class=\"_ _122\"> </span> 3 97<span class=\"_ _1\"></span>1 Account<span class=\"_ _1\"></span>s payab<span class=\"_ _1\"></span>le an<span class=\"_ _1\"></span>d othe<span class=\"_ _1\"></span>r shor<span class=\"_ _1\"></span>t-<span class=\"_ _4\"></span>term lia<span class=\"_ _1\"></span>bilitie<span class=\"_ _1\"></span>s<span class=\"_ _213\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _4f\"> </span> 95 2<span class=\"_ _1\"></span>59 <span class=\"_ _100\"> </span> 95 2<span class=\"_ _1\"></span>59 T<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>tal fin<span class=\"_ _1\"></span>ancial liabilities<span class=\"_ _217\"> </span> 3 7<span class=\"_ _1\"></span>10 <span class=\"_ _53\"> </span> 261 <span class=\"_ _106\"> </span> 124 71<span class=\"_ _1\"></span>5 <span class=\"_ _218\"> </span> 128 6<span class=\"_ _1\"></span>87 1)  <span class=\"_ _45\"></span>Fair val<span class=\"_ _1\"></span>ue of f<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>cial l<span class=\"_ _1\"></span>iab<span class=\"_ _1\"></span>iliti<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>: Th<span class=\"_ _1\"></span>e Gro<span class=\"_ _1\"></span>up<span class=\"_ _1\"></span>\u2019s deriv<span class=\"_ _1\"></span>ative<span class=\"_ _1\"></span>s con<span class=\"_ _1\"></span>sis<span class=\"_ _1\"></span>t of for<span class=\"_ _1\"></span>wa<span class=\"_ _1\"></span>rd cu<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>y con<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. Fair va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e of for<span class=\"_ _1\"></span>wa<span class=\"_ _1\"></span>rd cu<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>y con<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s is de<span class=\"_ _1\"></span>term<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>ed by uti<span class=\"_ _1\"></span>lizin<span class=\"_ _1\"></span>g ma<span class=\"_ _1\"></span>rket<span class=\"_ _4\"></span>-to-<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>rket rate o<span class=\"_ _1\"></span>n the b<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce-<span class=\"_ _1\"></span>she<span class=\"_ _1\"></span>et d<span class=\"_ _1\"></span>ate as s<span class=\"_ _1\"></span>tate<span class=\"_ _1\"></span>d by the G<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>up\u2019s ba<span class=\"_ _1\"></span>nk<span class=\"_ _1\"></span>. Fair va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e rela<span class=\"_ _1\"></span>ting to n<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>-cur<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span>t de<span class=\"_ _1\"></span>bt is con<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>der<span class=\"_ _1\"></span>ed a<span class=\"_ _1\"></span>pp<span class=\"_ _1\"></span>roxima<span class=\"_ _1\"></span>tely e<span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>al to ca<span class=\"_ _1\"></span>rr<span class=\"_ _1\"></span>y<span class=\"_ _1\"></span>ing v<span class=\"_ _1\"></span>alu<span class=\"_ _1\"></span>e, a<span class=\"_ _1\"></span>s lo<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>s are g<span class=\"_ _1\"></span>iven at m<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ket term<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d wit<span class=\"_ _1\"></span>h a flo<span class=\"_ _1\"></span>atin<span class=\"_ _1\"></span>g rate<span class=\"_ _1\"></span>.The G<span class=\"_ _1\"></span>roup use<span class=\"_ _1\"></span>s the following hierarchy for determining a<span class=\"_ _1\"></span>nd disclosing th<span class=\"_ _1\"></span>e fair valu<span class=\"_ _1\"></span>e of finan<span class=\"_ _1\"></span>cial ins<span class=\"_ _1\"></span>trume<span class=\"_ _1\"></span>nts by valua<span class=\"_ _4\"></span>tion<span class=\"_ _4\"></span> techni<span class=\"_ _4\"></span>que:\u2022 <span class=\"_ _44\"> </span>Lev<span class=\"_ _4\"></span>el 1: Q<span class=\"_ _1\"></span>uoted (<span class=\"_ _5\"></span>u<span class=\"_ _1\"></span>nadju<span class=\"_ _1\"></span>sted) prices i<span class=\"_ _1\"></span>n ac<span class=\"_ _1\"></span>tive marke<span class=\"_ _4\"></span>t<span class=\"_ _1\"></span>s for identica<span class=\"_ _1\"></span>l ass<span class=\"_ _1\"></span>ets or liab<span class=\"_ _1\"></span>ilities\u2022 <span class=\"_ _44\"> </span>Lev<span class=\"_ _4\"></span>el 2: Oth<span class=\"_ _1\"></span>er techniq<span class=\"_ _1\"></span>ues for whic<span class=\"_ _1\"></span>h all input<span class=\"_ _1\"></span>s which have a significa<span class=\"_ _1\"></span>nt effe<span class=\"_ _1\"></span>ct o<span class=\"_ _1\"></span>n the recorded f<span class=\"_ _1\"></span>air value a<span class=\"_ _1\"></span>re obser<span class=\"_ _1\"></span>vab<span class=\"_ _1\"></span>le, eithe<span class=\"_ _1\"></span>r direc<span class=\"_ _1\"></span>tly or indirec<span class=\"_ _1\"></span>tly\u2022 <span class=\"_ _44\"> </span>Lev<span class=\"_ _4\"></span>el 3: T<span class=\"_ _5\"></span>e<span class=\"_ _1\"></span>chniq<span class=\"_ _1\"></span>ues which u<span class=\"_ _1\"></span>se inpu<span class=\"_ _1\"></span>ts which h<span class=\"_ _1\"></span>av<span class=\"_ _4\"></span>e a signific<span class=\"_ _1\"></span>ant ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>t on the re<span class=\"_ _1\"></span>corded fair va<span class=\"_ _1\"></span>lue that are not based on ob<span class=\"_ _4\"></span>servable mark<span class=\"_ _4\"></span>et da<span class=\"_ _4\"></span>ta.202<span class=\"_ _1\"></span>2<span class=\"_ _219\"> </span>202<span class=\"_ _1\"></span>1Ov<span class=\"_ _4\"></span>erall<span class=\"_ _e7\"> </span><span class=\"ls81 ws26\">L<span class=\"_ _1\"></span>evel<span class=\"_ _1\"></span> 1<span class=\"_ _21a\"> </span>Leve<span class=\"_ _1\"></span>l 2<span class=\"_ _21a\"> </span>L<span class=\"_ _1\"></span>evel<span class=\"_ _1\"></span> 3<span class=\"_ _122\"> </span></span>Ov<span class=\"_ _4\"></span>erall<span class=\"_ _e7\"> </span>Leve<span class=\"_ _1\"></span>l 1<span class=\"_ _21a\"> </span>L<span class=\"_ _1\"></span>eve<span class=\"_ _1\"></span>l 2<span class=\"_ _21a\"> </span>Le<span class=\"_ _1\"></span>vel<span class=\"_ _1\"></span> 3As<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>ts m<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>red a<span class=\"_ _1\"></span>t fa<span class=\"_ _1\"></span>ir va<span class=\"_ _1\"></span>lueForeig<span class=\"_ _1\"></span>n exchang<span class=\"_ _1\"></span>e contra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts - h<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span>ging<span class=\"_ _162\"> </span> - <span class=\"_ _1b\"> </span> - <span class=\"_ _18e\"> </span> - <span class=\"_ _10c\"> </span> - <span class=\"_ _3d\"> </span> 1 014 <span class=\"_ _18e\"> </span> - <span class=\"_ _16\"> </span> 1 014 <span class=\"_ _18e\"> </span> - Forei<span class=\"_ _4\"></span>gn ex<span class=\"_ _4\"></span>change c<span class=\"_ _4\"></span>ontracts - non-hedging<span class=\"_ _28\"> </span> - <span class=\"_ _12a\"> </span> - <span class=\"_ _18e\"> </span> - <span class=\"_ _10c\"> </span> - <span class=\"_ _e1\"> </span> 10 491 <span class=\"_ _18e\"> </span> - <span class=\"_ _11e\"> </span> 1<span class=\"_ _1\"></span>0 491 <span class=\"_ _18e\"> </span> - Lia<span class=\"_ _1\"></span>bil<span class=\"_ _1\"></span>iti<span class=\"_ _1\"></span>es m<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>sur<span class=\"_ _1\"></span>ed at f<span class=\"_ _1\"></span>ai<span class=\"_ _1\"></span>r val<span class=\"_ _1\"></span>ueForeig<span class=\"_ _1\"></span>n exchang<span class=\"_ _1\"></span>e contra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts - h<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span>ging<span class=\"_ _17a\"> </span> 27 <span class=\"_ _1b\"> </span> - <span class=\"_ _3b\"> </span> 27 <span class=\"_ _10c\"> </span> - <span class=\"_ _2f\"> </span> 27 <span class=\"_ _18e\"> </span> - <span class=\"_ _10d\"> </span> 27 <span class=\"_ _18e\"> </span> - Forei<span class=\"_ _4\"></span>gn ex<span class=\"_ _4\"></span>change c<span class=\"_ _4\"></span>ontracts - non-hedging<span class=\"_ _dc\"> </span> 7 17<span class=\"_ _1\"></span>1 <span class=\"_ _1b\"> </span> - <span class=\"_ _12e\"> </span> 7 17<span class=\"_ _1\"></span>1 <span class=\"_ _10c\"> </span> - <span class=\"_ _dc\"> </span> 7 171 <span class=\"_ _18e\"> </span> - <span class=\"_ _d3\"> </span> 7 17<span class=\"_ _1\"></span>1 <span class=\"_ _10c\"> </span> - ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-102-3": {
   "value": "Forward c<span class=\"_ _4\"></span>urrency con<span class=\"_ _4\"></span>tractsThe inef<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>ctive por<span class=\"_ _1\"></span>tion of the recognized he<span class=\"_ _1\"></span>dge Derivatives are recognized at fair value o<span class=\"_ _1\"></span>n the relationships is recogn<span class=\"_ _1\"></span>ized in P<span class=\"_ _4\"></span>&amp;L togethe<span class=\"_ _1\"></span>r with the contract date. Th<span class=\"_ _1\"></span>e value is a<span class=\"_ _1\"></span>djusted to fair va<span class=\"_ _1\"></span>lue at chang<span class=\"_ _1\"></span>es in valu<span class=\"_ _1\"></span>e of derivatives. In 202<span class=\"_ _1\"></span>2, a los<span class=\"_ _1\"></span>s of the end of ea<span class=\"_ _1\"></span>ch bala<span class=\"_ _1\"></span>nce sheet date. The va<span class=\"_ _1\"></span>lue is set MN<span class=\"_ _1\"></span>OK 8 is recog<span class=\"_ _1\"></span>nized under O<span class=\"_ _1\"></span>ther los<span class=\"_ _1\"></span>ses / (g<span class=\"_ _1\"></span>ains<span class=\"_ _4\"></span>) to obser<span class=\"_ _1\"></span>vable m<span class=\"_ _1\"></span>arket price, <span class=\"ls55 ws57\">N<span class=\"_ _1\"></span>ote 1<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span></span>.in t<span class=\"_ _4\"></span>he conso<span class=\"_ _4\"></span>lidat<span class=\"_ _4\"></span>ed stat<span class=\"_ _4\"></span>ement o<span class=\"_ _4\"></span>f c<span class=\"_ _4\"></span>omprehensi<span class=\"_ _4\"></span>ve income related to FX contrac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s not qualif<span class=\"_ _1\"></span>ying fo<span class=\"_ _1\"></span>r The G<span class=\"_ _1\"></span>roup enters into hedg<span class=\"_ _1\"></span>ing contrac<span class=\"_ _1\"></span>ts that hedg<span class=\"_ _1\"></span>e accounting. In 2<span class=\"_ _1\"></span>021<span class=\"_ _1\"></span>, this amo<span class=\"_ _1\"></span>unted to a loss qualifie<span class=\"_ _1\"></span>s as f<span class=\"_ _1\"></span>air value h<span class=\"_ _1\"></span>edge<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. In add<span class=\"_ _1\"></span>ition to these, ofMNOK<span class=\"_ _4\"></span>4.the Group h<span class=\"_ _1\"></span>av<span class=\"_ _4\"></span>e he<span class=\"_ _1\"></span>dging contrac<span class=\"_ _1\"></span>ts th<span class=\"_ _1\"></span>at do not meet the criteria for hed<span class=\"_ _1\"></span>ge accounting either b<span class=\"_ _1\"></span>eca<span class=\"_ _1\"></span>use The as<span class=\"_ _1\"></span>set or liabilit<span class=\"_ _1\"></span>y being h<span class=\"_ _1\"></span>edg<span class=\"_ _1\"></span>ed is contrac<span class=\"_ _1\"></span>tual the under<span class=\"_ _4\"></span>lying<span class=\"_ _4\"></span> deliv<span class=\"_ _4\"></span>ery cont<span class=\"_ _4\"></span>ract has been canc<span class=\"_ _4\"></span>elled income or cost rel<span class=\"_ _1\"></span>ated to production cost<span class=\"_ _1\"></span>. He<span class=\"_ _1\"></span>dge<span class=\"_ _1\"></span>d or be<span class=\"_ _1\"></span>caus<span class=\"_ _1\"></span>e the relationship b<span class=\"_ _1\"></span>etween the h<span class=\"_ _1\"></span>edg<span class=\"_ _1\"></span>e ass<span class=\"_ _1\"></span>ets or liab<span class=\"_ _1\"></span>ilities are recognized in the bala<span class=\"_ _1\"></span>nce instru<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>s and th<span class=\"_ _1\"></span>e hed<span class=\"_ _1\"></span>ge objec<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s for other rea<span class=\"_ _1\"></span>sons sheet at ac<span class=\"_ _1\"></span>tual val<span class=\"_ _1\"></span>ue. Th<span class=\"_ _1\"></span>e hed<span class=\"_ _1\"></span>ged as<span class=\"_ _1\"></span>set or liabilit<span class=\"_ _1\"></span>y are considere<span class=\"_ _1\"></span>d inef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tive. Thes<span class=\"_ _1\"></span>e are recognized at represe<span class=\"_ _1\"></span>nts<span class=\"_ _1\"></span>, am<span class=\"_ _1\"></span>ong other thing<span class=\"_ _1\"></span>s, the p<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>t of the fair v<span class=\"_ _4\"></span>alue in t<span class=\"_ _4\"></span>he financi<span class=\"_ _4\"></span>al stat<span class=\"_ _4\"></span>ement.contractua<span class=\"_ _1\"></span>l income or cos<span class=\"_ _1\"></span>t that has not be<span class=\"_ _1\"></span>en invoiced on the ba<span class=\"_ _1\"></span>lance she<span class=\"_ _1\"></span>et date, or where invoic<span class=\"_ _4\"></span>es h<span class=\"_ _1\"></span>av<span class=\"_ _4\"></span>e not Chan<span class=\"_ _1\"></span>ges to fair val<span class=\"_ _1\"></span>ue that meet th<span class=\"_ _1\"></span>e criteria of an bee<span class=\"_ _1\"></span>n received from the supplie<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>. The as<span class=\"_ _1\"></span>set or liability ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>tive fair value he<span class=\"_ _1\"></span>dge is recogn<span class=\"_ _1\"></span>iz<span class=\"_ _4\"></span>ed in the is includ<span class=\"_ _1\"></span>ed in Oth<span class=\"_ _1\"></span>er current a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s or Oth<span class=\"_ _1\"></span>er current financia<span class=\"_ _4\"></span>l stat<span class=\"_ _4\"></span>ement wi<span class=\"_ _4\"></span>th a<span class=\"_ _4\"></span> corr<span class=\"_ _4\"></span>esponding c<span class=\"_ _4\"></span>hange in liabilities resp<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>tively<span class=\"_ _4\"></span>. A<span class=\"_ _4\"></span>dditionally th<span class=\"_ _1\"></span>e hedg<span class=\"_ _1\"></span>ed as<span class=\"_ _1\"></span>set fair valu<span class=\"_ _1\"></span>e of the ass<span class=\"_ _1\"></span>ets or lia<span class=\"_ _1\"></span>bilities that are being or li<span class=\"_ _4\"></span>abili<span class=\"_ _4\"></span>ty for each<span class=\"_ _4\"></span> con<span class=\"_ _4\"></span>tract is r<span class=\"_ _4\"></span>epresent<span class=\"_ _4\"></span>ed thr<span class=\"_ _4\"></span>ough hedg<span class=\"_ _1\"></span>ed or th<span class=\"_ _1\"></span>e FV of the f<span class=\"_ _1\"></span>irm commitm<span class=\"_ _1\"></span>ent.bank, clien<span class=\"_ _4\"></span>t or s<span class=\"_ _4\"></span>upplier<span class=\"_ _5\"></span>.For addit<span class=\"_ _4\"></span>ional in<span class=\"_ _4\"></span>format<span class=\"_ _4\"></span>ion on for<span class=\"_ _4\"></span>eign curr<span class=\"_ _4\"></span>ency and appurtenan<span class=\"_ _4\"></span>t risks, please<span class=\"_ _4\"></span> ref<span class=\"_ _4\"></span>er to<span class=\"_ _4\"></span> Ac<span class=\"_ _4\"></span>coun<span class=\"_ _4\"></span>ting principl<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>, and se<span class=\"_ _1\"></span>e sec<span class=\"_ _1\"></span>tion 2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>8 and 3<span class=\"_ _1\"></span>.1<span class=\"_ _1\"></span>.Not<span class=\"_ _4\"></span>e 18 F<span class=\"_ _4\"></span>inancial i<span class=\"_ _4\"></span>tems <span class=\"_ _4\"></span>and forei<span class=\"_ _4\"></span>gn cur<span class=\"_ _4\"></span>rency gains<span class=\"_ _4\"></span>/losses <span class=\"_ _4\"></span><span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00202<span class=\"_ _1\"></span>1<span class=\"_ _33\"> </span><span class=\"ls2e ws2d\">2020</span>Inter<span class=\"_ _4\"></span>est income<span class=\"_ _1de\"> </span><span class=\"ls8 ws1\"> 4 8<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>4 <span class=\"_ _2f\"> </span> 2 522 </span>Agi<span class=\"_ _1\"></span>o<span class=\"_ _201\"> </span><span class=\"ls8 ws1\"> - <span class=\"_ _98\"> </span> - </span>Other financ<span class=\"_ _4\"></span>ial inc<span class=\"_ _4\"></span>ome<span class=\"_ _202\"> </span><span class=\"ls8 ws1\"> - <span class=\"_ _12a\"> </span> 3 175 </span>Financial income<span class=\"_ _203\"> </span><span class=\"ls8 ws1\"> 4 8<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>4 <span class=\"_ _34\"> </span> 5 69<span class=\"_ _1\"></span>6 </span>Int<span class=\"_ _4\"></span>erest expenses<span class=\"_ _204\"> </span><span class=\"ls8 ws1\"> 3 437 <span class=\"_ _187\"> </span> 2 550 </span>Disagio<span class=\"_ _205\"> </span><span class=\"ls8 ws1\"> 9 957 <span class=\"_ _b\"> </span> 2 90<span class=\"_ _1\"></span>4 </span>Other financ<span class=\"_ _4\"></span>ial ex<span class=\"_ _4\"></span>penses<span class=\"_ _206\"> </span><span class=\"ls8 ws1\"> 622 <span class=\"_ _27\"> </span> 1 8<span class=\"_ _1\"></span>11 </span>Financial expense<span class=\"_ _1\"></span>s<span class=\"_ _c2\"> </span><span class=\"ls8 ws1\"> 14 016 <span class=\"_ _126\"> </span> 7 265 </span>Ne<span class=\"_ _1\"></span>t fin<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nce<span class=\"_ _207\"> </span><span class=\"ls8 ws1\"> -9 132 <span class=\"_ _35\"> </span> -1 569 </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-103-2": {
   "value": "Not<span class=\"_ _4\"></span>e 1<span class=\"_ _4\"></span>7 <span class=\"_ _4\"></span>Pro<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>isions and <span class=\"_ _4\"></span>other ac<span class=\"_ _4\"></span>cruals <span class=\"_ _4\"></span><span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00202<span class=\"_ _1\"></span>2<span class=\"_ _24\"> </span>2<span class=\"_ _1\"></span>021Accrue<span class=\"_ _1\"></span>d wag<span class=\"_ _1\"></span>es an<span class=\"_ _1\"></span>d sa<span class=\"_ _1\"></span>lar<span class=\"_ _1\"></span>ies<span class=\"_ _bf\"> </span> 8 632 <span class=\"_ _187\"> </span> 4 3<span class=\"_ _1\"></span>25 Ac<span class=\"_ _4\"></span>crued holid<span class=\"_ _4\"></span>ay pa<span class=\"_ _4\"></span>y<span class=\"_ _1f9\"> </span><span class=\"ls8 ws1\"> 5 957 <span class=\"_ _2f\"> </span> 5 22<span class=\"_ _1\"></span>7 </span>Provision fo<span class=\"_ _1\"></span>r war<span class=\"_ _1\"></span>rant<span class=\"_ _1\"></span>y<span class=\"_ _71\"> </span> 7 929 <span class=\"_ _18a\"> </span> 26 57<span class=\"_ _1\"></span>7 Deferre<span class=\"_ _1\"></span>d income<span class=\"_ _1fa\"> </span><span class=\"ls8 ws7d\"> <span class=\"_ _174\"> </span>-   <span class=\"_ _b\"> </span><span class=\"ws1\"> 17 062 </span></span>Contrac<span class=\"_ _1\"></span>t liabilitie<span class=\"_ _1\"></span>s<span class=\"_ _1fb\"> </span><span class=\"ls8 ws1\"> 21 2<span class=\"_ _1\"></span>17 <span class=\"_ _111\"> </span> 5 1<span class=\"_ _1\"></span>59 </span>Other ac<span class=\"_ _4\"></span>crued ex<span class=\"_ _4\"></span>penses<span class=\"_ _1fc\"> </span><span class=\"ls8 ws1\"> 3 18<span class=\"_ _1\"></span>1 <span class=\"_ _34\"> </span> 7 0<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>8 </span>T<span class=\"_ _4\"></span>otal p<span class=\"_ _1\"></span>rovis<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>s a<span class=\"_ _1\"></span>nd oth<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r accr<span class=\"_ _1\"></span>ua<span class=\"_ _1\"></span>ls<span class=\"_ _81\"> </span> 46 917 <span class=\"_ _11\"> </span> 65 439 DEVELOPMENT<span class=\"_ _4\"></span> OF SIGNIFICANT PRO<span class=\"_ _4\"></span>VISIONS<span class=\"_ _1fd\"> </span><span class=\"ls2e ws1c\">Provision for warranty</span>Ba<span class=\"_ _1\"></span>lan<span class=\"_ _1\"></span>ce as of De<span class=\"_ _1\"></span>cemb<span class=\"_ _1\"></span>er 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>, 202<span class=\"_ _1\"></span>1<span class=\"_ _1fe\"> </span> 26 57<span class=\"_ _1\"></span>7 N<span class=\"_ _1\"></span>ew p<span class=\"_ _1\"></span>rov<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>n<span class=\"_ _1ff\"> </span><span class=\"ls8 ws1\"> 2 64<span class=\"_ _1\"></span>4 </span>Provision utilized<span class=\"_ _182\"> </span><span class=\"ls8 ws1\">-<span class=\"_ _1\"></span>4 08<span class=\"_ _1\"></span>0 </span>Pro<span class=\"_ _4\"></span>vision r<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>ersed<span class=\"_ _200\"> </span><span class=\"ls8 ws1\">-17 213 </span>Ba<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>nce a<span class=\"_ _1\"></span>s of De<span class=\"_ _1\"></span>cem<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r 3<span class=\"_ _1\"></span>1, 2<span class=\"_ _1\"></span>022<span class=\"_ _19a\"> </span> 7 929 A warrant<span class=\"_ _1\"></span>y provision is recognized for expec<span class=\"_ _1\"></span>ted claims on in<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>llations delivered dur<span class=\"_ _1\"></span>ing the year<span class=\"_ _4\"></span>. A total warrant<span class=\"_ _1\"></span>y provision of MNO<span class=\"_ _1\"></span>K 7<span class=\"_ _5\"></span>.<span class=\"_ _1\"></span>9 have been recognized as pe<span class=\"_ _1\"></span>r 31 D<span class=\"_ _1\"></span>ecemb<span class=\"_ _1\"></span>er 2022<span class=\"_ _1\"></span>.There is a<span class=\"_ _1\"></span>n inhere<span class=\"_ _1\"></span>nt uncer<span class=\"_ _1\"></span>taint<span class=\"_ _1\"></span>y related to the amount of fu<span class=\"_ _1\"></span>ture warrant<span class=\"_ _1\"></span>y claims -  howev<span class=\"_ _4\"></span>er ba<span class=\"_ _1\"></span>sed on mana<span class=\"_ _1\"></span>geme<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>\u2019s judgment<span class=\"_ _1\"></span>s of possibl<span class=\"_ _1\"></span>e outcomes<span class=\"_ _1\"></span>, a gen<span class=\"_ _1\"></span>eral war<span class=\"_ _1\"></span>rant<span class=\"_ _1\"></span>y provision in the region of 2% of the contrac<span class=\"_ _1\"></span>t value on d<span class=\"_ _1\"></span>elivered new building p<span class=\"_ _1\"></span>roject<span class=\"_ _1\"></span>s have been a<span class=\"_ _1\"></span>pplied<span class=\"_ _1\"></span>. It is expe<span class=\"_ _1\"></span>cted that the<span class=\"_ _1\"></span>se cost<span class=\"_ _1\"></span>s will be incur<span class=\"_ _1\"></span>red during the gua<span class=\"_ _1\"></span>rantee perio<span class=\"_ _1\"></span>d for the resp<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>tive deliveries, which n<span class=\"_ _1\"></span>ormally va<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y from 12-<span class=\"_ _4\"></span>36 months<span class=\"_ _1\"></span>.Risk related to the estimates that form the b<span class=\"_ _1\"></span>asis for the b<span class=\"_ _1\"></span>ook valu<span class=\"_ _1\"></span>es are f<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>ther de<span class=\"_ _1\"></span>scrib<span class=\"_ _1\"></span>ed in Accounting princi<span class=\"_ _4\"></span>ples, under sections<span class=\"_ _4\"></span> 2.16 and 4.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-103-3": {
   "value": "Not<span class=\"_ _4\"></span>e 1<span class=\"_ _4\"></span>7 <span class=\"_ _4\"></span>Pro<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>isions and <span class=\"_ _4\"></span>other ac<span class=\"_ _4\"></span>cruals <span class=\"_ _4\"></span><span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00202<span class=\"_ _1\"></span>2<span class=\"_ _24\"> </span>2<span class=\"_ _1\"></span>021Accrue<span class=\"_ _1\"></span>d wag<span class=\"_ _1\"></span>es an<span class=\"_ _1\"></span>d sa<span class=\"_ _1\"></span>lar<span class=\"_ _1\"></span>ies<span class=\"_ _bf\"> </span> 8 632 <span class=\"_ _187\"> </span> 4 3<span class=\"_ _1\"></span>25 Ac<span class=\"_ _4\"></span>crued holid<span class=\"_ _4\"></span>ay pa<span class=\"_ _4\"></span>y<span class=\"_ _1f9\"> </span><span class=\"ls8 ws1\"> 5 957 <span class=\"_ _2f\"> </span> 5 22<span class=\"_ _1\"></span>7 </span>Provision fo<span class=\"_ _1\"></span>r war<span class=\"_ _1\"></span>rant<span class=\"_ _1\"></span>y<span class=\"_ _71\"> </span> 7 929 <span class=\"_ _18a\"> </span> 26 57<span class=\"_ _1\"></span>7 Deferre<span class=\"_ _1\"></span>d income<span class=\"_ _1fa\"> </span><span class=\"ls8 ws7d\"> <span class=\"_ _174\"> </span>-   <span class=\"_ _b\"> </span><span class=\"ws1\"> 17 062 </span></span>Contrac<span class=\"_ _1\"></span>t liabilitie<span class=\"_ _1\"></span>s<span class=\"_ _1fb\"> </span><span class=\"ls8 ws1\"> 21 2<span class=\"_ _1\"></span>17 <span class=\"_ _111\"> </span> 5 1<span class=\"_ _1\"></span>59 </span>Other ac<span class=\"_ _4\"></span>crued ex<span class=\"_ _4\"></span>penses<span class=\"_ _1fc\"> </span><span class=\"ls8 ws1\"> 3 18<span class=\"_ _1\"></span>1 <span class=\"_ _34\"> </span> 7 0<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>8 </span>T<span class=\"_ _4\"></span>otal p<span class=\"_ _1\"></span>rovis<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>s a<span class=\"_ _1\"></span>nd oth<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r accr<span class=\"_ _1\"></span>ua<span class=\"_ _1\"></span>ls<span class=\"_ _81\"> </span> 46 917 <span class=\"_ _11\"> </span> 65 439 DEVELOPMENT<span class=\"_ _4\"></span> OF SIGNIFICANT PRO<span class=\"_ _4\"></span>VISIONS<span class=\"_ _1fd\"> </span><span class=\"ls2e ws1c\">Provision for warranty</span>Ba<span class=\"_ _1\"></span>lan<span class=\"_ _1\"></span>ce as of De<span class=\"_ _1\"></span>cemb<span class=\"_ _1\"></span>er 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>, 202<span class=\"_ _1\"></span>1<span class=\"_ _1fe\"> </span> 26 57<span class=\"_ _1\"></span>7 N<span class=\"_ _1\"></span>ew p<span class=\"_ _1\"></span>rov<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>n<span class=\"_ _1ff\"> </span><span class=\"ls8 ws1\"> 2 64<span class=\"_ _1\"></span>4 </span>Provision utilized<span class=\"_ _182\"> </span><span class=\"ls8 ws1\">-<span class=\"_ _1\"></span>4 08<span class=\"_ _1\"></span>0 </span>Pro<span class=\"_ _4\"></span>vision r<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>ersed<span class=\"_ _200\"> </span><span class=\"ls8 ws1\">-17 213 </span>Ba<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>nce a<span class=\"_ _1\"></span>s of De<span class=\"_ _1\"></span>cem<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r 3<span class=\"_ _1\"></span>1, 2<span class=\"_ _1\"></span>022<span class=\"_ _19a\"> </span> 7 929 A warrant<span class=\"_ _1\"></span>y provision is recognized for expec<span class=\"_ _1\"></span>ted claims on in<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>llations delivered dur<span class=\"_ _1\"></span>ing the year<span class=\"_ _4\"></span>. A total warrant<span class=\"_ _1\"></span>y provision of MNO<span class=\"_ _1\"></span>K 7<span class=\"_ _5\"></span>.<span class=\"_ _1\"></span>9 have been recognized as pe<span class=\"_ _1\"></span>r 31 D<span class=\"_ _1\"></span>ecemb<span class=\"_ _1\"></span>er 2022<span class=\"_ _1\"></span>.There is a<span class=\"_ _1\"></span>n inhere<span class=\"_ _1\"></span>nt uncer<span class=\"_ _1\"></span>taint<span class=\"_ _1\"></span>y related to the amount of fu<span class=\"_ _1\"></span>ture warrant<span class=\"_ _1\"></span>y claims -  howev<span class=\"_ _4\"></span>er ba<span class=\"_ _1\"></span>sed on mana<span class=\"_ _1\"></span>geme<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>\u2019s judgment<span class=\"_ _1\"></span>s of possibl<span class=\"_ _1\"></span>e outcomes<span class=\"_ _1\"></span>, a gen<span class=\"_ _1\"></span>eral war<span class=\"_ _1\"></span>rant<span class=\"_ _1\"></span>y provision in the region of 2% of the contrac<span class=\"_ _1\"></span>t value on d<span class=\"_ _1\"></span>elivered new building p<span class=\"_ _1\"></span>roject<span class=\"_ _1\"></span>s have been a<span class=\"_ _1\"></span>pplied<span class=\"_ _1\"></span>. It is expe<span class=\"_ _1\"></span>cted that the<span class=\"_ _1\"></span>se cost<span class=\"_ _1\"></span>s will be incur<span class=\"_ _1\"></span>red during the gua<span class=\"_ _1\"></span>rantee perio<span class=\"_ _1\"></span>d for the resp<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>tive deliveries, which n<span class=\"_ _1\"></span>ormally va<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y from 12-<span class=\"_ _4\"></span>36 months<span class=\"_ _1\"></span>.Risk related to the estimates that form the b<span class=\"_ _1\"></span>asis for the b<span class=\"_ _1\"></span>ook valu<span class=\"_ _1\"></span>es are f<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>ther de<span class=\"_ _1\"></span>scrib<span class=\"_ _1\"></span>ed in Accounting princi<span class=\"_ _4\"></span>ples, under sections<span class=\"_ _4\"></span> 2.16 and 4.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-103-4": {
   "value": "Not<span class=\"_ _4\"></span>e 1<span class=\"_ _4\"></span>7 <span class=\"_ _4\"></span>Pro<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>isions and <span class=\"_ _4\"></span>other ac<span class=\"_ _4\"></span>cruals <span class=\"_ _4\"></span><span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00202<span class=\"_ _1\"></span>2<span class=\"_ _24\"> </span>2<span class=\"_ _1\"></span>021Accrue<span class=\"_ _1\"></span>d wag<span class=\"_ _1\"></span>es an<span class=\"_ _1\"></span>d sa<span class=\"_ _1\"></span>lar<span class=\"_ _1\"></span>ies<span class=\"_ _bf\"> </span> 8 632 <span class=\"_ _187\"> </span> 4 3<span class=\"_ _1\"></span>25 Ac<span class=\"_ _4\"></span>crued holid<span class=\"_ _4\"></span>ay pa<span class=\"_ _4\"></span>y<span class=\"_ _1f9\"> </span><span class=\"ls8 ws1\"> 5 957 <span class=\"_ _2f\"> </span> 5 22<span class=\"_ _1\"></span>7 </span>Provision fo<span class=\"_ _1\"></span>r war<span class=\"_ _1\"></span>rant<span class=\"_ _1\"></span>y<span class=\"_ _71\"> </span> 7 929 <span class=\"_ _18a\"> </span> 26 57<span class=\"_ _1\"></span>7 Deferre<span class=\"_ _1\"></span>d income<span class=\"_ _1fa\"> </span><span class=\"ls8 ws7d\"> <span class=\"_ _174\"> </span>-   <span class=\"_ _b\"> </span><span class=\"ws1\"> 17 062 </span></span>Contrac<span class=\"_ _1\"></span>t liabilitie<span class=\"_ _1\"></span>s<span class=\"_ _1fb\"> </span><span class=\"ls8 ws1\"> 21 2<span class=\"_ _1\"></span>17 <span class=\"_ _111\"> </span> 5 1<span class=\"_ _1\"></span>59 </span>Other ac<span class=\"_ _4\"></span>crued ex<span class=\"_ _4\"></span>penses<span class=\"_ _1fc\"> </span><span class=\"ls8 ws1\"> 3 18<span class=\"_ _1\"></span>1 <span class=\"_ _34\"> </span> 7 0<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>8 </span>T<span class=\"_ _4\"></span>otal p<span class=\"_ _1\"></span>rovis<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>s a<span class=\"_ _1\"></span>nd oth<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r accr<span class=\"_ _1\"></span>ua<span class=\"_ _1\"></span>ls<span class=\"_ _81\"> </span> 46 917 <span class=\"_ _11\"> </span> 65 439 DEVELOPMENT<span class=\"_ _4\"></span> OF SIGNIFICANT PRO<span class=\"_ _4\"></span>VISIONS<span class=\"_ _1fd\"> </span><span class=\"ls2e ws1c\">Provision for warranty</span>Ba<span class=\"_ _1\"></span>lan<span class=\"_ _1\"></span>ce as of De<span class=\"_ _1\"></span>cemb<span class=\"_ _1\"></span>er 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>, 202<span class=\"_ _1\"></span>1<span class=\"_ _1fe\"> </span> 26 57<span class=\"_ _1\"></span>7 N<span class=\"_ _1\"></span>ew p<span class=\"_ _1\"></span>rov<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>n<span class=\"_ _1ff\"> </span><span class=\"ls8 ws1\"> 2 64<span class=\"_ _1\"></span>4 </span>Provision utilized<span class=\"_ _182\"> </span><span class=\"ls8 ws1\">-<span class=\"_ _1\"></span>4 08<span class=\"_ _1\"></span>0 </span>Pro<span class=\"_ _4\"></span>vision r<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>ersed<span class=\"_ _200\"> </span><span class=\"ls8 ws1\">-17 213 </span>Ba<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>nce a<span class=\"_ _1\"></span>s of De<span class=\"_ _1\"></span>cem<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r 3<span class=\"_ _1\"></span>1, 2<span class=\"_ _1\"></span>022<span class=\"_ _19a\"> </span> 7 929 A warrant<span class=\"_ _1\"></span>y provision is recognized for expec<span class=\"_ _1\"></span>ted claims on in<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>llations delivered dur<span class=\"_ _1\"></span>ing the year<span class=\"_ _4\"></span>. A total warrant<span class=\"_ _1\"></span>y provision of MNO<span class=\"_ _1\"></span>K 7<span class=\"_ _5\"></span>.<span class=\"_ _1\"></span>9 have been recognized as pe<span class=\"_ _1\"></span>r 31 D<span class=\"_ _1\"></span>ecemb<span class=\"_ _1\"></span>er 2022<span class=\"_ _1\"></span>.There is a<span class=\"_ _1\"></span>n inhere<span class=\"_ _1\"></span>nt uncer<span class=\"_ _1\"></span>taint<span class=\"_ _1\"></span>y related to the amount of fu<span class=\"_ _1\"></span>ture warrant<span class=\"_ _1\"></span>y claims -  howev<span class=\"_ _4\"></span>er ba<span class=\"_ _1\"></span>sed on mana<span class=\"_ _1\"></span>geme<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>\u2019s judgment<span class=\"_ _1\"></span>s of possibl<span class=\"_ _1\"></span>e outcomes<span class=\"_ _1\"></span>, a gen<span class=\"_ _1\"></span>eral war<span class=\"_ _1\"></span>rant<span class=\"_ _1\"></span>y provision in the region of 2% of the contrac<span class=\"_ _1\"></span>t value on d<span class=\"_ _1\"></span>elivered new building p<span class=\"_ _1\"></span>roject<span class=\"_ _1\"></span>s have been a<span class=\"_ _1\"></span>pplied<span class=\"_ _1\"></span>. It is expe<span class=\"_ _1\"></span>cted that the<span class=\"_ _1\"></span>se cost<span class=\"_ _1\"></span>s will be incur<span class=\"_ _1\"></span>red during the gua<span class=\"_ _1\"></span>rantee perio<span class=\"_ _1\"></span>d for the resp<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>tive deliveries, which n<span class=\"_ _1\"></span>ormally va<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y from 12-<span class=\"_ _4\"></span>36 months<span class=\"_ _1\"></span>.Risk related to the estimates that form the b<span class=\"_ _1\"></span>asis for the b<span class=\"_ _1\"></span>ook valu<span class=\"_ _1\"></span>es are f<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>ther de<span class=\"_ _1\"></span>scrib<span class=\"_ _1\"></span>ed in Accounting princi<span class=\"_ _4\"></span>ples, under sections<span class=\"_ _4\"></span> 2.16 and 4.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-103-5": {
   "value": "Not<span class=\"_ _4\"></span>e 1<span class=\"_ _4\"></span>7 <span class=\"_ _4\"></span>Pro<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>isions and <span class=\"_ _4\"></span>other ac<span class=\"_ _4\"></span>cruals <span class=\"_ _4\"></span><span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00202<span class=\"_ _1\"></span>2<span class=\"_ _24\"> </span>2<span class=\"_ _1\"></span>021Accrue<span class=\"_ _1\"></span>d wag<span class=\"_ _1\"></span>es an<span class=\"_ _1\"></span>d sa<span class=\"_ _1\"></span>lar<span class=\"_ _1\"></span>ies<span class=\"_ _bf\"> </span> 8 632 <span class=\"_ _187\"> </span> 4 3<span class=\"_ _1\"></span>25 Ac<span class=\"_ _4\"></span>crued holid<span class=\"_ _4\"></span>ay pa<span class=\"_ _4\"></span>y<span class=\"_ _1f9\"> </span><span class=\"ls8 ws1\"> 5 957 <span class=\"_ _2f\"> </span> 5 22<span class=\"_ _1\"></span>7 </span>Provision fo<span class=\"_ _1\"></span>r war<span class=\"_ _1\"></span>rant<span class=\"_ _1\"></span>y<span class=\"_ _71\"> </span> 7 929 <span class=\"_ _18a\"> </span> 26 57<span class=\"_ _1\"></span>7 Deferre<span class=\"_ _1\"></span>d income<span class=\"_ _1fa\"> </span><span class=\"ls8 ws7d\"> <span class=\"_ _174\"> </span>-   <span class=\"_ _b\"> </span><span class=\"ws1\"> 17 062 </span></span>Contrac<span class=\"_ _1\"></span>t liabilitie<span class=\"_ _1\"></span>s<span class=\"_ _1fb\"> </span><span class=\"ls8 ws1\"> 21 2<span class=\"_ _1\"></span>17 <span class=\"_ _111\"> </span> 5 1<span class=\"_ _1\"></span>59 </span>Other ac<span class=\"_ _4\"></span>crued ex<span class=\"_ _4\"></span>penses<span class=\"_ _1fc\"> </span><span class=\"ls8 ws1\"> 3 18<span class=\"_ _1\"></span>1 <span class=\"_ _34\"> </span> 7 0<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>8 </span>T<span class=\"_ _4\"></span>otal p<span class=\"_ _1\"></span>rovis<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>s a<span class=\"_ _1\"></span>nd oth<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r accr<span class=\"_ _1\"></span>ua<span class=\"_ _1\"></span>ls<span class=\"_ _81\"> </span> 46 917 <span class=\"_ _11\"> </span> 65 439 DEVELOPMENT<span class=\"_ _4\"></span> OF SIGNIFICANT PRO<span class=\"_ _4\"></span>VISIONS<span class=\"_ _1fd\"> </span><span class=\"ls2e ws1c\">Provision for warranty</span>Ba<span class=\"_ _1\"></span>lan<span class=\"_ _1\"></span>ce as of De<span class=\"_ _1\"></span>cemb<span class=\"_ _1\"></span>er 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>, 202<span class=\"_ _1\"></span>1<span class=\"_ _1fe\"> </span> 26 57<span class=\"_ _1\"></span>7 N<span class=\"_ _1\"></span>ew p<span class=\"_ _1\"></span>rov<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>n<span class=\"_ _1ff\"> </span><span class=\"ls8 ws1\"> 2 64<span class=\"_ _1\"></span>4 </span>Provision utilized<span class=\"_ _182\"> </span><span class=\"ls8 ws1\">-<span class=\"_ _1\"></span>4 08<span class=\"_ _1\"></span>0 </span>Pro<span class=\"_ _4\"></span>vision r<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>ersed<span class=\"_ _200\"> </span><span class=\"ls8 ws1\">-17 213 </span>Ba<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>nce a<span class=\"_ _1\"></span>s of De<span class=\"_ _1\"></span>cem<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r 3<span class=\"_ _1\"></span>1, 2<span class=\"_ _1\"></span>022<span class=\"_ _19a\"> </span> 7 929 A warrant<span class=\"_ _1\"></span>y provision is recognized for expec<span class=\"_ _1\"></span>ted claims on in<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>llations delivered dur<span class=\"_ _1\"></span>ing the year<span class=\"_ _4\"></span>. A total warrant<span class=\"_ _1\"></span>y provision of MNO<span class=\"_ _1\"></span>K 7<span class=\"_ _5\"></span>.<span class=\"_ _1\"></span>9 have been recognized as pe<span class=\"_ _1\"></span>r 31 D<span class=\"_ _1\"></span>ecemb<span class=\"_ _1\"></span>er 2022<span class=\"_ _1\"></span>.There is a<span class=\"_ _1\"></span>n inhere<span class=\"_ _1\"></span>nt uncer<span class=\"_ _1\"></span>taint<span class=\"_ _1\"></span>y related to the amount of fu<span class=\"_ _1\"></span>ture warrant<span class=\"_ _1\"></span>y claims -  howev<span class=\"_ _4\"></span>er ba<span class=\"_ _1\"></span>sed on mana<span class=\"_ _1\"></span>geme<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>\u2019s judgment<span class=\"_ _1\"></span>s of possibl<span class=\"_ _1\"></span>e outcomes<span class=\"_ _1\"></span>, a gen<span class=\"_ _1\"></span>eral war<span class=\"_ _1\"></span>rant<span class=\"_ _1\"></span>y provision in the region of 2% of the contrac<span class=\"_ _1\"></span>t value on d<span class=\"_ _1\"></span>elivered new building p<span class=\"_ _1\"></span>roject<span class=\"_ _1\"></span>s have been a<span class=\"_ _1\"></span>pplied<span class=\"_ _1\"></span>. It is expe<span class=\"_ _1\"></span>cted that the<span class=\"_ _1\"></span>se cost<span class=\"_ _1\"></span>s will be incur<span class=\"_ _1\"></span>red during the gua<span class=\"_ _1\"></span>rantee perio<span class=\"_ _1\"></span>d for the resp<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>tive deliveries, which n<span class=\"_ _1\"></span>ormally va<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y from 12-<span class=\"_ _4\"></span>36 months<span class=\"_ _1\"></span>.Risk related to the estimates that form the b<span class=\"_ _1\"></span>asis for the b<span class=\"_ _1\"></span>ook valu<span class=\"_ _1\"></span>es are f<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>ther de<span class=\"_ _1\"></span>scrib<span class=\"_ _1\"></span>ed in Accounting princi<span class=\"_ _4\"></span>ples, under sections<span class=\"_ _4\"></span> 2.16 and 4.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-103-6": {
   "value": "Not<span class=\"_ _4\"></span>e 1<span class=\"_ _4\"></span>7 <span class=\"_ _4\"></span>Pro<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>isions and <span class=\"_ _4\"></span>other ac<span class=\"_ _4\"></span>cruals <span class=\"_ _4\"></span><span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00202<span class=\"_ _1\"></span>2<span class=\"_ _24\"> </span>2<span class=\"_ _1\"></span>021Accrue<span class=\"_ _1\"></span>d wag<span class=\"_ _1\"></span>es an<span class=\"_ _1\"></span>d sa<span class=\"_ _1\"></span>lar<span class=\"_ _1\"></span>ies<span class=\"_ _bf\"> </span> 8 632 <span class=\"_ _187\"> </span> 4 3<span class=\"_ _1\"></span>25 Ac<span class=\"_ _4\"></span>crued holid<span class=\"_ _4\"></span>ay pa<span class=\"_ _4\"></span>y<span class=\"_ _1f9\"> </span><span class=\"ls8 ws1\"> 5 957 <span class=\"_ _2f\"> </span> 5 22<span class=\"_ _1\"></span>7 </span>Provision fo<span class=\"_ _1\"></span>r war<span class=\"_ _1\"></span>rant<span class=\"_ _1\"></span>y<span class=\"_ _71\"> </span> 7 929 <span class=\"_ _18a\"> </span> 26 57<span class=\"_ _1\"></span>7 Deferre<span class=\"_ _1\"></span>d income<span class=\"_ _1fa\"> </span><span class=\"ls8 ws7d\"> <span class=\"_ _174\"> </span>-   <span class=\"_ _b\"> </span><span class=\"ws1\"> 17 062 </span></span>Contrac<span class=\"_ _1\"></span>t liabilitie<span class=\"_ _1\"></span>s<span class=\"_ _1fb\"> </span><span class=\"ls8 ws1\"> 21 2<span class=\"_ _1\"></span>17 <span class=\"_ _111\"> </span> 5 1<span class=\"_ _1\"></span>59 </span>Other ac<span class=\"_ _4\"></span>crued ex<span class=\"_ _4\"></span>penses<span class=\"_ _1fc\"> </span><span class=\"ls8 ws1\"> 3 18<span class=\"_ _1\"></span>1 <span class=\"_ _34\"> </span> 7 0<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>8 </span>T<span class=\"_ _4\"></span>otal p<span class=\"_ _1\"></span>rovis<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>s a<span class=\"_ _1\"></span>nd oth<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r accr<span class=\"_ _1\"></span>ua<span class=\"_ _1\"></span>ls<span class=\"_ _81\"> </span> 46 917 <span class=\"_ _11\"> </span> 65 439 DEVELOPMENT<span class=\"_ _4\"></span> OF SIGNIFICANT PRO<span class=\"_ _4\"></span>VISIONS<span class=\"_ _1fd\"> </span><span class=\"ls2e ws1c\">Provision for warranty</span>Ba<span class=\"_ _1\"></span>lan<span class=\"_ _1\"></span>ce as of De<span class=\"_ _1\"></span>cemb<span class=\"_ _1\"></span>er 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>, 202<span class=\"_ _1\"></span>1<span class=\"_ _1fe\"> </span> 26 57<span class=\"_ _1\"></span>7 N<span class=\"_ _1\"></span>ew p<span class=\"_ _1\"></span>rov<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>n<span class=\"_ _1ff\"> </span><span class=\"ls8 ws1\"> 2 64<span class=\"_ _1\"></span>4 </span>Provision utilized<span class=\"_ _182\"> </span><span class=\"ls8 ws1\">-<span class=\"_ _1\"></span>4 08<span class=\"_ _1\"></span>0 </span>Pro<span class=\"_ _4\"></span>vision r<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>ersed<span class=\"_ _200\"> </span><span class=\"ls8 ws1\">-17 213 </span>Ba<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>nce a<span class=\"_ _1\"></span>s of De<span class=\"_ _1\"></span>cem<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r 3<span class=\"_ _1\"></span>1, 2<span class=\"_ _1\"></span>022<span class=\"_ _19a\"> </span> 7 929 A warrant<span class=\"_ _1\"></span>y provision is recognized for expec<span class=\"_ _1\"></span>ted claims on in<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>llations delivered dur<span class=\"_ _1\"></span>ing the year<span class=\"_ _4\"></span>. A total warrant<span class=\"_ _1\"></span>y provision of MNO<span class=\"_ _1\"></span>K 7<span class=\"_ _5\"></span>.<span class=\"_ _1\"></span>9 have been recognized as pe<span class=\"_ _1\"></span>r 31 D<span class=\"_ _1\"></span>ecemb<span class=\"_ _1\"></span>er 2022<span class=\"_ _1\"></span>.There is a<span class=\"_ _1\"></span>n inhere<span class=\"_ _1\"></span>nt uncer<span class=\"_ _1\"></span>taint<span class=\"_ _1\"></span>y related to the amount of fu<span class=\"_ _1\"></span>ture warrant<span class=\"_ _1\"></span>y claims -  howev<span class=\"_ _4\"></span>er ba<span class=\"_ _1\"></span>sed on mana<span class=\"_ _1\"></span>geme<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>\u2019s judgment<span class=\"_ _1\"></span>s of possibl<span class=\"_ _1\"></span>e outcomes<span class=\"_ _1\"></span>, a gen<span class=\"_ _1\"></span>eral war<span class=\"_ _1\"></span>rant<span class=\"_ _1\"></span>y provision in the region of 2% of the contrac<span class=\"_ _1\"></span>t value on d<span class=\"_ _1\"></span>elivered new building p<span class=\"_ _1\"></span>roject<span class=\"_ _1\"></span>s have been a<span class=\"_ _1\"></span>pplied<span class=\"_ _1\"></span>. It is expe<span class=\"_ _1\"></span>cted that the<span class=\"_ _1\"></span>se cost<span class=\"_ _1\"></span>s will be incur<span class=\"_ _1\"></span>red during the gua<span class=\"_ _1\"></span>rantee perio<span class=\"_ _1\"></span>d for the resp<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>tive deliveries, which n<span class=\"_ _1\"></span>ormally va<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y from 12-<span class=\"_ _4\"></span>36 months<span class=\"_ _1\"></span>.Risk related to the estimates that form the b<span class=\"_ _1\"></span>asis for the b<span class=\"_ _1\"></span>ook valu<span class=\"_ _1\"></span>es are f<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>ther de<span class=\"_ _1\"></span>scrib<span class=\"_ _1\"></span>ed in Accounting princi<span class=\"_ _4\"></span>ples, under sections<span class=\"_ _4\"></span> 2.16 and 4.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-103-7": {
   "value": "Not<span class=\"_ _4\"></span>e 1<span class=\"_ _4\"></span>7 <span class=\"_ _4\"></span>Pro<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>isions and <span class=\"_ _4\"></span>other ac<span class=\"_ _4\"></span>cruals <span class=\"_ _4\"></span><span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00202<span class=\"_ _1\"></span>2<span class=\"_ _24\"> </span>2<span class=\"_ _1\"></span>021Accrue<span class=\"_ _1\"></span>d wag<span class=\"_ _1\"></span>es an<span class=\"_ _1\"></span>d sa<span class=\"_ _1\"></span>lar<span class=\"_ _1\"></span>ies<span class=\"_ _bf\"> </span> 8 632 <span class=\"_ _187\"> </span> 4 3<span class=\"_ _1\"></span>25 Ac<span class=\"_ _4\"></span>crued holid<span class=\"_ _4\"></span>ay pa<span class=\"_ _4\"></span>y<span class=\"_ _1f9\"> </span><span class=\"ls8 ws1\"> 5 957 <span class=\"_ _2f\"> </span> 5 22<span class=\"_ _1\"></span>7 </span>Provision fo<span class=\"_ _1\"></span>r war<span class=\"_ _1\"></span>rant<span class=\"_ _1\"></span>y<span class=\"_ _71\"> </span> 7 929 <span class=\"_ _18a\"> </span> 26 57<span class=\"_ _1\"></span>7 Deferre<span class=\"_ _1\"></span>d income<span class=\"_ _1fa\"> </span><span class=\"ls8 ws7d\"> <span class=\"_ _174\"> </span>-   <span class=\"_ _b\"> </span><span class=\"ws1\"> 17 062 </span></span>Contrac<span class=\"_ _1\"></span>t liabilitie<span class=\"_ _1\"></span>s<span class=\"_ _1fb\"> </span><span class=\"ls8 ws1\"> 21 2<span class=\"_ _1\"></span>17 <span class=\"_ _111\"> </span> 5 1<span class=\"_ _1\"></span>59 </span>Other ac<span class=\"_ _4\"></span>crued ex<span class=\"_ _4\"></span>penses<span class=\"_ _1fc\"> </span><span class=\"ls8 ws1\"> 3 18<span class=\"_ _1\"></span>1 <span class=\"_ _34\"> </span> 7 0<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>8 </span>T<span class=\"_ _4\"></span>otal p<span class=\"_ _1\"></span>rovis<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>s a<span class=\"_ _1\"></span>nd oth<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r accr<span class=\"_ _1\"></span>ua<span class=\"_ _1\"></span>ls<span class=\"_ _81\"> </span> 46 917 <span class=\"_ _11\"> </span> 65 439 DEVELOPMENT<span class=\"_ _4\"></span> OF SIGNIFICANT PRO<span class=\"_ _4\"></span>VISIONS<span class=\"_ _1fd\"> </span><span class=\"ls2e ws1c\">Provision for warranty</span>Ba<span class=\"_ _1\"></span>lan<span class=\"_ _1\"></span>ce as of De<span class=\"_ _1\"></span>cemb<span class=\"_ _1\"></span>er 3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>, 202<span class=\"_ _1\"></span>1<span class=\"_ _1fe\"> </span> 26 57<span class=\"_ _1\"></span>7 N<span class=\"_ _1\"></span>ew p<span class=\"_ _1\"></span>rov<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>n<span class=\"_ _1ff\"> </span><span class=\"ls8 ws1\"> 2 64<span class=\"_ _1\"></span>4 </span>Provision utilized<span class=\"_ _182\"> </span><span class=\"ls8 ws1\">-<span class=\"_ _1\"></span>4 08<span class=\"_ _1\"></span>0 </span>Pro<span class=\"_ _4\"></span>vision r<span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>ersed<span class=\"_ _200\"> </span><span class=\"ls8 ws1\">-17 213 </span>Ba<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>nce a<span class=\"_ _1\"></span>s of De<span class=\"_ _1\"></span>cem<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r 3<span class=\"_ _1\"></span>1, 2<span class=\"_ _1\"></span>022<span class=\"_ _19a\"> </span> 7 929 A warrant<span class=\"_ _1\"></span>y provision is recognized for expec<span class=\"_ _1\"></span>ted claims on in<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>llations delivered dur<span class=\"_ _1\"></span>ing the year<span class=\"_ _4\"></span>. A total warrant<span class=\"_ _1\"></span>y provision of MNO<span class=\"_ _1\"></span>K 7<span class=\"_ _5\"></span>.<span class=\"_ _1\"></span>9 have been recognized as pe<span class=\"_ _1\"></span>r 31 D<span class=\"_ _1\"></span>ecemb<span class=\"_ _1\"></span>er 2022<span class=\"_ _1\"></span>.There is a<span class=\"_ _1\"></span>n inhere<span class=\"_ _1\"></span>nt uncer<span class=\"_ _1\"></span>taint<span class=\"_ _1\"></span>y related to the amount of fu<span class=\"_ _1\"></span>ture warrant<span class=\"_ _1\"></span>y claims -  howev<span class=\"_ _4\"></span>er ba<span class=\"_ _1\"></span>sed on mana<span class=\"_ _1\"></span>geme<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>\u2019s judgment<span class=\"_ _1\"></span>s of possibl<span class=\"_ _1\"></span>e outcomes<span class=\"_ _1\"></span>, a gen<span class=\"_ _1\"></span>eral war<span class=\"_ _1\"></span>rant<span class=\"_ _1\"></span>y provision in the region of 2% of the contrac<span class=\"_ _1\"></span>t value on d<span class=\"_ _1\"></span>elivered new building p<span class=\"_ _1\"></span>roject<span class=\"_ _1\"></span>s have been a<span class=\"_ _1\"></span>pplied<span class=\"_ _1\"></span>. It is expe<span class=\"_ _1\"></span>cted that the<span class=\"_ _1\"></span>se cost<span class=\"_ _1\"></span>s will be incur<span class=\"_ _1\"></span>red during the gua<span class=\"_ _1\"></span>rantee perio<span class=\"_ _1\"></span>d for the resp<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>tive deliveries, which n<span class=\"_ _1\"></span>ormally va<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y from 12-<span class=\"_ _4\"></span>36 months<span class=\"_ _1\"></span>.Risk related to the estimates that form the b<span class=\"_ _1\"></span>asis for the b<span class=\"_ _1\"></span>ook valu<span class=\"_ _1\"></span>es are f<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>ther de<span class=\"_ _1\"></span>scrib<span class=\"_ _1\"></span>ed in Accounting princi<span class=\"_ _4\"></span>ples, under sections<span class=\"_ _4\"></span> 2.16 and 4.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-104-3": {
   "value": "Not<span class=\"_ _4\"></span>e 18 F<span class=\"_ _4\"></span>inancial i<span class=\"_ _4\"></span>tems <span class=\"_ _4\"></span>and forei<span class=\"_ _4\"></span>gn cur<span class=\"_ _4\"></span>rency gains<span class=\"_ _4\"></span>/losses <span class=\"_ _4\"></span><span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00202<span class=\"_ _1\"></span>1<span class=\"_ _33\"> </span><span class=\"ls2e ws2d\">2020</span>Inter<span class=\"_ _4\"></span>est income<span class=\"_ _1de\"> </span><span class=\"ls8 ws1\"> 4 8<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>4 <span class=\"_ _2f\"> </span> 2 522 </span>Agi<span class=\"_ _1\"></span>o<span class=\"_ _201\"> </span><span class=\"ls8 ws1\"> - <span class=\"_ _98\"> </span> - </span>Other financ<span class=\"_ _4\"></span>ial inc<span class=\"_ _4\"></span>ome<span class=\"_ _202\"> </span><span class=\"ls8 ws1\"> - <span class=\"_ _12a\"> </span> 3 175 </span>Financial income<span class=\"_ _203\"> </span><span class=\"ls8 ws1\"> 4 8<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>4 <span class=\"_ _34\"> </span> 5 69<span class=\"_ _1\"></span>6 </span>Int<span class=\"_ _4\"></span>erest expenses<span class=\"_ _204\"> </span><span class=\"ls8 ws1\"> 3 437 <span class=\"_ _187\"> </span> 2 550 </span>Disagio<span class=\"_ _205\"> </span><span class=\"ls8 ws1\"> 9 957 <span class=\"_ _b\"> </span> 2 90<span class=\"_ _1\"></span>4 </span>Other financ<span class=\"_ _4\"></span>ial ex<span class=\"_ _4\"></span>penses<span class=\"_ _206\"> </span><span class=\"ls8 ws1\"> 622 <span class=\"_ _27\"> </span> 1 8<span class=\"_ _1\"></span>11 </span>Financial expense<span class=\"_ _1\"></span>s<span class=\"_ _c2\"> </span><span class=\"ls8 ws1\"> 14 016 <span class=\"_ _126\"> </span> 7 265 </span>Ne<span class=\"_ _1\"></span>t fin<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nce<span class=\"_ _207\"> </span><span class=\"ls8 ws1\"> -9 132 <span class=\"_ _35\"> </span> -1 569 </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-104-4": {
   "value": "Not<span class=\"_ _4\"></span>e 18 F<span class=\"_ _4\"></span>inancial i<span class=\"_ _4\"></span>tems <span class=\"_ _4\"></span>and forei<span class=\"_ _4\"></span>gn cur<span class=\"_ _4\"></span>rency gains<span class=\"_ _4\"></span>/losses <span class=\"_ _4\"></span><span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00202<span class=\"_ _1\"></span>1<span class=\"_ _33\"> </span><span class=\"ls2e ws2d\">2020</span>Inter<span class=\"_ _4\"></span>est income<span class=\"_ _1de\"> </span><span class=\"ls8 ws1\"> 4 8<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>4 <span class=\"_ _2f\"> </span> 2 522 </span>Agi<span class=\"_ _1\"></span>o<span class=\"_ _201\"> </span><span class=\"ls8 ws1\"> - <span class=\"_ _98\"> </span> - </span>Other financ<span class=\"_ _4\"></span>ial inc<span class=\"_ _4\"></span>ome<span class=\"_ _202\"> </span><span class=\"ls8 ws1\"> - <span class=\"_ _12a\"> </span> 3 175 </span>Financial income<span class=\"_ _203\"> </span><span class=\"ls8 ws1\"> 4 8<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>4 <span class=\"_ _34\"> </span> 5 69<span class=\"_ _1\"></span>6 </span>Int<span class=\"_ _4\"></span>erest expenses<span class=\"_ _204\"> </span><span class=\"ls8 ws1\"> 3 437 <span class=\"_ _187\"> </span> 2 550 </span>Disagio<span class=\"_ _205\"> </span><span class=\"ls8 ws1\"> 9 957 <span class=\"_ _b\"> </span> 2 90<span class=\"_ _1\"></span>4 </span>Other financ<span class=\"_ _4\"></span>ial ex<span class=\"_ _4\"></span>penses<span class=\"_ _206\"> </span><span class=\"ls8 ws1\"> 622 <span class=\"_ _27\"> </span> 1 8<span class=\"_ _1\"></span>11 </span>Financial expense<span class=\"_ _1\"></span>s<span class=\"_ _c2\"> </span><span class=\"ls8 ws1\"> 14 016 <span class=\"_ _126\"> </span> 7 265 </span>Ne<span class=\"_ _1\"></span>t fin<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nce<span class=\"_ _207\"> </span><span class=\"ls8 ws1\"> -9 132 <span class=\"_ _35\"> </span> -1 569 </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-104-5": {
   "value": "Not<span class=\"_ _4\"></span>e 18 F<span class=\"_ _4\"></span>inancial i<span class=\"_ _4\"></span>tems <span class=\"_ _4\"></span>and forei<span class=\"_ _4\"></span>gn cur<span class=\"_ _4\"></span>rency gains<span class=\"_ _4\"></span>/losses <span class=\"_ _4\"></span><span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00202<span class=\"_ _1\"></span>1<span class=\"_ _33\"> </span><span class=\"ls2e ws2d\">2020</span>Inter<span class=\"_ _4\"></span>est income<span class=\"_ _1de\"> </span><span class=\"ls8 ws1\"> 4 8<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>4 <span class=\"_ _2f\"> </span> 2 522 </span>Agi<span class=\"_ _1\"></span>o<span class=\"_ _201\"> </span><span class=\"ls8 ws1\"> - <span class=\"_ _98\"> </span> - </span>Other financ<span class=\"_ _4\"></span>ial inc<span class=\"_ _4\"></span>ome<span class=\"_ _202\"> </span><span class=\"ls8 ws1\"> - <span class=\"_ _12a\"> </span> 3 175 </span>Financial income<span class=\"_ _203\"> </span><span class=\"ls8 ws1\"> 4 8<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>4 <span class=\"_ _34\"> </span> 5 69<span class=\"_ _1\"></span>6 </span>Int<span class=\"_ _4\"></span>erest expenses<span class=\"_ _204\"> </span><span class=\"ls8 ws1\"> 3 437 <span class=\"_ _187\"> </span> 2 550 </span>Disagio<span class=\"_ _205\"> </span><span class=\"ls8 ws1\"> 9 957 <span class=\"_ _b\"> </span> 2 90<span class=\"_ _1\"></span>4 </span>Other financ<span class=\"_ _4\"></span>ial ex<span class=\"_ _4\"></span>penses<span class=\"_ _206\"> </span><span class=\"ls8 ws1\"> 622 <span class=\"_ _27\"> </span> 1 8<span class=\"_ _1\"></span>11 </span>Financial expense<span class=\"_ _1\"></span>s<span class=\"_ _c2\"> </span><span class=\"ls8 ws1\"> 14 016 <span class=\"_ _126\"> </span> 7 265 </span>Ne<span class=\"_ _1\"></span>t fin<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nce<span class=\"_ _207\"> </span><span class=\"ls8 ws1\"> -9 132 <span class=\"_ _35\"> </span> -1 569 </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-104-6": {
   "value": "Not<span class=\"_ _4\"></span>e 18 F<span class=\"_ _4\"></span>inancial i<span class=\"_ _4\"></span>tems <span class=\"_ _4\"></span>and forei<span class=\"_ _4\"></span>gn cur<span class=\"_ _4\"></span>rency gains<span class=\"_ _4\"></span>/losses <span class=\"_ _4\"></span><span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00202<span class=\"_ _1\"></span>1<span class=\"_ _33\"> </span><span class=\"ls2e ws2d\">2020</span>Inter<span class=\"_ _4\"></span>est income<span class=\"_ _1de\"> </span><span class=\"ls8 ws1\"> 4 8<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>4 <span class=\"_ _2f\"> </span> 2 522 </span>Agi<span class=\"_ _1\"></span>o<span class=\"_ _201\"> </span><span class=\"ls8 ws1\"> - <span class=\"_ _98\"> </span> - </span>Other financ<span class=\"_ _4\"></span>ial inc<span class=\"_ _4\"></span>ome<span class=\"_ _202\"> </span><span class=\"ls8 ws1\"> - <span class=\"_ _12a\"> </span> 3 175 </span>Financial income<span class=\"_ _203\"> </span><span class=\"ls8 ws1\"> 4 8<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>4 <span class=\"_ _34\"> </span> 5 69<span class=\"_ _1\"></span>6 </span>Int<span class=\"_ _4\"></span>erest expenses<span class=\"_ _204\"> </span><span class=\"ls8 ws1\"> 3 437 <span class=\"_ _187\"> </span> 2 550 </span>Disagio<span class=\"_ _205\"> </span><span class=\"ls8 ws1\"> 9 957 <span class=\"_ _b\"> </span> 2 90<span class=\"_ _1\"></span>4 </span>Other financ<span class=\"_ _4\"></span>ial ex<span class=\"_ _4\"></span>penses<span class=\"_ _206\"> </span><span class=\"ls8 ws1\"> 622 <span class=\"_ _27\"> </span> 1 8<span class=\"_ _1\"></span>11 </span>Financial expense<span class=\"_ _1\"></span>s<span class=\"_ _c2\"> </span><span class=\"ls8 ws1\"> 14 016 <span class=\"_ _126\"> </span> 7 265 </span>Ne<span class=\"_ _1\"></span>t fin<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nce<span class=\"_ _207\"> </span><span class=\"ls8 ws1\"> -9 132 <span class=\"_ _35\"> </span> -1 569 </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-104-7": {
   "value": "Not<span class=\"_ _4\"></span>e 18 F<span class=\"_ _4\"></span>inancial i<span class=\"_ _4\"></span>tems <span class=\"_ _4\"></span>and forei<span class=\"_ _4\"></span>gn cur<span class=\"_ _4\"></span>rency gains<span class=\"_ _4\"></span>/losses <span class=\"_ _4\"></span><span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00202<span class=\"_ _1\"></span>1<span class=\"_ _33\"> </span><span class=\"ls2e ws2d\">2020</span>Inter<span class=\"_ _4\"></span>est income<span class=\"_ _1de\"> </span><span class=\"ls8 ws1\"> 4 8<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>4 <span class=\"_ _2f\"> </span> 2 522 </span>Agi<span class=\"_ _1\"></span>o<span class=\"_ _201\"> </span><span class=\"ls8 ws1\"> - <span class=\"_ _98\"> </span> - </span>Other financ<span class=\"_ _4\"></span>ial inc<span class=\"_ _4\"></span>ome<span class=\"_ _202\"> </span><span class=\"ls8 ws1\"> - <span class=\"_ _12a\"> </span> 3 175 </span>Financial income<span class=\"_ _203\"> </span><span class=\"ls8 ws1\"> 4 8<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>4 <span class=\"_ _34\"> </span> 5 69<span class=\"_ _1\"></span>6 </span>Int<span class=\"_ _4\"></span>erest expenses<span class=\"_ _204\"> </span><span class=\"ls8 ws1\"> 3 437 <span class=\"_ _187\"> </span> 2 550 </span>Disagio<span class=\"_ _205\"> </span><span class=\"ls8 ws1\"> 9 957 <span class=\"_ _b\"> </span> 2 90<span class=\"_ _1\"></span>4 </span>Other financ<span class=\"_ _4\"></span>ial ex<span class=\"_ _4\"></span>penses<span class=\"_ _206\"> </span><span class=\"ls8 ws1\"> 622 <span class=\"_ _27\"> </span> 1 8<span class=\"_ _1\"></span>11 </span>Financial expense<span class=\"_ _1\"></span>s<span class=\"_ _c2\"> </span><span class=\"ls8 ws1\"> 14 016 <span class=\"_ _126\"> </span> 7 265 </span>Ne<span class=\"_ _1\"></span>t fin<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nce<span class=\"_ _207\"> </span><span class=\"ls8 ws1\"> -9 132 <span class=\"_ _35\"> </span> -1 569 </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-104-8": {
   "value": "Not<span class=\"_ _4\"></span>e 18 F<span class=\"_ _4\"></span>inancial i<span class=\"_ _4\"></span>tems <span class=\"_ _4\"></span>and forei<span class=\"_ _4\"></span>gn cur<span class=\"_ _4\"></span>rency gains<span class=\"_ _4\"></span>/losses <span class=\"_ _4\"></span><span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00202<span class=\"_ _1\"></span>1<span class=\"_ _33\"> </span><span class=\"ls2e ws2d\">2020</span>Inter<span class=\"_ _4\"></span>est income<span class=\"_ _1de\"> </span><span class=\"ls8 ws1\"> 4 8<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>4 <span class=\"_ _2f\"> </span> 2 522 </span>Agi<span class=\"_ _1\"></span>o<span class=\"_ _201\"> </span><span class=\"ls8 ws1\"> - <span class=\"_ _98\"> </span> - </span>Other financ<span class=\"_ _4\"></span>ial inc<span class=\"_ _4\"></span>ome<span class=\"_ _202\"> </span><span class=\"ls8 ws1\"> - <span class=\"_ _12a\"> </span> 3 175 </span>Financial income<span class=\"_ _203\"> </span><span class=\"ls8 ws1\"> 4 8<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>4 <span class=\"_ _34\"> </span> 5 69<span class=\"_ _1\"></span>6 </span>Int<span class=\"_ _4\"></span>erest expenses<span class=\"_ _204\"> </span><span class=\"ls8 ws1\"> 3 437 <span class=\"_ _187\"> </span> 2 550 </span>Disagio<span class=\"_ _205\"> </span><span class=\"ls8 ws1\"> 9 957 <span class=\"_ _b\"> </span> 2 90<span class=\"_ _1\"></span>4 </span>Other financ<span class=\"_ _4\"></span>ial ex<span class=\"_ _4\"></span>penses<span class=\"_ _206\"> </span><span class=\"ls8 ws1\"> 622 <span class=\"_ _27\"> </span> 1 8<span class=\"_ _1\"></span>11 </span>Financial expense<span class=\"_ _1\"></span>s<span class=\"_ _c2\"> </span><span class=\"ls8 ws1\"> 14 016 <span class=\"_ _126\"> </span> 7 265 </span>Ne<span class=\"_ _1\"></span>t fin<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nce<span class=\"_ _207\"> </span><span class=\"ls8 ws1\"> -9 132 <span class=\"_ _35\"> </span> -1 569 </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-105-5": {
   "value": "Not<span class=\"_ _4\"></span>e 19 F<span class=\"_ _4\"></span>inancial <span class=\"_ _4\"></span>risk <span class=\"_ _4\"></span>managem<span class=\"_ _1\"></span>ent <span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00The following tabl<span class=\"_ _1\"></span>e shows the carr<span class=\"_ _1\"></span>yin<span class=\"_ _1\"></span>g amou<span class=\"_ _1\"></span>nt and fa<span class=\"_ _1\"></span>ir value<span class=\"_ _1\"></span>s of finan<span class=\"_ _1\"></span>cial ass<span class=\"_ _1\"></span>ets an<span class=\"_ _1\"></span>d fina<span class=\"_ _1\"></span>ncial liabilities<span class=\"_ _1\"></span>, includin<span class=\"_ _1\"></span>g their levels in the fair valu<span class=\"_ _1\"></span>e hiera<span class=\"_ _1\"></span>rchy<span class=\"_ _5\"></span>. It d<span class=\"_ _1\"></span>oes n<span class=\"_ _1\"></span>ot include f<span class=\"_ _1\"></span>air valu<span class=\"_ _1\"></span>e information for fina<span class=\"_ _1\"></span>ncial as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s and fina<span class=\"_ _1\"></span>ncial liabilities n<span class=\"_ _1\"></span>ot measure<span class=\"_ _1\"></span>d at fair valu<span class=\"_ _1\"></span>e if the carr<span class=\"_ _1\"></span>yin<span class=\"_ _1\"></span>g amou<span class=\"_ _1\"></span>nt is a reason<span class=\"_ _1\"></span>able a<span class=\"_ _1\"></span>pproximation of fair value.Financia<span class=\"_ _1\"></span>l asset<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d liabilities are de<span class=\"_ _1\"></span>scribe<span class=\"_ _1\"></span>d in Accounting Principles<span class=\"_ _1\"></span>, un<span class=\"_ _1\"></span>der se<span class=\"_ _1\"></span>ction<span class=\"_ _1\"></span>s 2.<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>, 2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>9, 2.10, 2<span class=\"_ _1\"></span>.12, 2<span class=\"_ _1\"></span>.13 and 2.14<span class=\"_ _1\"></span>. Risks a<span class=\"_ _1\"></span>sso<span class=\"_ _1\"></span>ciated with the underlying e<span class=\"_ _1\"></span>stimates of the recogn<span class=\"_ _1\"></span>iz<span class=\"_ _4\"></span>ed val<span class=\"_ _1\"></span>ues a<span class=\"_ _1\"></span>nd fin<span class=\"_ _1\"></span>ancial risk m<span class=\"_ _1\"></span>anag<span class=\"_ _1\"></span>eme<span class=\"_ _1\"></span>nt is describ<span class=\"_ _1\"></span>ed in Accounting Principles, ref se<span class=\"_ _1\"></span>ction 3<span class=\"_ _1\"></span>.Fina<span class=\"_ _1\"></span>ncial de<span class=\"_ _1\"></span>rivative c<span class=\"_ _4\"></span>ontra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s Fina<span class=\"_ _1\"></span>ncial de<span class=\"_ _1\"></span>rivative Loans<span class=\"_ _1\"></span>, not d<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span>d for h<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span>gi<span class=\"_ _1\"></span>ng / contract<span class=\"_ _1\"></span>s designated cash and<span class=\"_ _4\"></span> Classification of financial assetsineffective<span class=\"_ _4\"></span> hedgesfor hedgingrecei<span class=\"_ _4\"></span>vables<span class=\"_ _27\"> </span><span class=\"ls53 ws55\">T<span class=\"_ _4\"></span>otal</span>202<span class=\"_ _1\"></span>2Non curr<span class=\"_ _4\"></span>ent financial<span class=\"_ _4\"></span> assets:Sha<span class=\"_ _1\"></span>res avail<span class=\"_ _1\"></span>abl<span class=\"_ _1\"></span>e for sa<span class=\"_ _1\"></span>le<span class=\"_ _208\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Othe<span class=\"_ _1\"></span>r receivable<span class=\"_ _1\"></span>s<span class=\"_ _23\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Financial<span class=\"_ _4\"></span> current<span class=\"_ _4\"></span> assets:T<span class=\"_ _4\"></span>rade receivabl<span class=\"_ _1\"></span>es<span class=\"_ _209\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _18\"> </span> 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 875 <span class=\"_ _18\"> </span> 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 875 Other current r<span class=\"_ _4\"></span>eceivables<span class=\"_ _1a5\"> </span> - <span class=\"_ _d7\"> </span> - <span class=\"_ _111\"> </span> 7 1<span class=\"_ _1\"></span>26 <span class=\"_ _1b\"> </span> 7 126 Ac<span class=\"_ _4\"></span>crued, non-in<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>oiced<span class=\"_ _4\"></span> production<span class=\"_ _20a\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _18a\"> </span> 113 6<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>6 <span class=\"_ _18a\"> </span> 113 6<span class=\"_ _1\"></span>16 1)Derivatives - <span class=\"_ _102\"> </span> - <span class=\"_ _107\"> </span> - Prepa<span class=\"_ _4\"></span>yment t<span class=\"_ _4\"></span>o suppl<span class=\"_ _4\"></span>iers<span class=\"_ _20b\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Cash and cash<span class=\"_ _4\"></span> equiva<span class=\"_ _4\"></span>lents<span class=\"_ _20c\"> </span> - <span class=\"_ _19f\"> </span>-<span class=\"_ _35\"> </span> 1<span class=\"_ _1\"></span>81 2<span class=\"_ _1\"></span>81 <span class=\"_ _58\"> </span> 1<span class=\"_ _1\"></span>81 2<span class=\"_ _1\"></span>81 T<span class=\"_ _5\"></span>otal financial<span class=\"_ _4\"></span> assets<span class=\"_ _20d\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _d6\"> </span> 4<span class=\"_ _1\"></span>08 8<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>8 <span class=\"_ _d6\"> </span> 40<span class=\"_ _1\"></span>8 89<span class=\"_ _1\"></span>8 202<span class=\"_ _1\"></span>1Non curr<span class=\"_ _4\"></span>ent financial<span class=\"_ _4\"></span> assets:Sha<span class=\"_ _1\"></span>res avail<span class=\"_ _1\"></span>abl<span class=\"_ _1\"></span>e for sa<span class=\"_ _1\"></span>le<span class=\"_ _208\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Othe<span class=\"_ _1\"></span>r receivable<span class=\"_ _1\"></span>s<span class=\"_ _23\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Financial<span class=\"_ _4\"></span> current<span class=\"_ _4\"></span> assets:T<span class=\"_ _4\"></span>rade receivabl<span class=\"_ _1\"></span>es<span class=\"_ _209\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _119\"> </span> 13<span class=\"_ _1\"></span>4 7<span class=\"_ _4\"></span>49 <span class=\"_ _119\"> </span> 13<span class=\"_ _1\"></span>4 7<span class=\"_ _4\"></span>49 Other current r<span class=\"_ _4\"></span>eceivables<span class=\"_ _1a5\"> </span> - <span class=\"_ _d7\"> </span> - <span class=\"_ _18a\"> </span> 13 9<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 <span class=\"_ _18a\"> </span> 13 9<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 Acquired, non-invoic<span class=\"_ _4\"></span>ed produc<span class=\"_ _1\"></span>tion<span class=\"_ _20e\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _3a\"> </span> 2<span class=\"_ _1\"></span>0 15<span class=\"_ _1\"></span>3 <span class=\"_ _3a\"> </span> 20 1<span class=\"_ _1\"></span>53 1)Derivatives 10 49<span class=\"_ _1\"></span>1 <span class=\"_ _170\"> </span> 1 014 <span class=\"_ _145\"> </span> 11 5<span class=\"_ _1\"></span>05 Prepa<span class=\"_ _4\"></span>yment t<span class=\"_ _4\"></span>o suppl<span class=\"_ _4\"></span>iers<span class=\"_ _20b\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Cash and cash<span class=\"_ _4\"></span> equival<span class=\"_ _4\"></span>ents<span class=\"_ _20c\"> </span> - <span class=\"_ _19f\"> </span>-<span class=\"_ _e3\"> </span> 17<span class=\"_ _4\"></span>4 501 <span class=\"_ _11\"> </span> 17<span class=\"_ _5\"></span>4 5<span class=\"_ _1\"></span>01 T<span class=\"_ _5\"></span>otal financial<span class=\"_ _4\"></span> assets<span class=\"_ _20f\"> </span> 10 49<span class=\"_ _1\"></span>1 <span class=\"_ _53\"> </span> 1 014 <span class=\"_ _49\"> </span> 343 3<span class=\"_ _1\"></span>09 <span class=\"_ _4c\"> </span> 35<span class=\"_ _1\"></span>4 814 1)  <span class=\"_ _45\"></span>Fair val<span class=\"_ _1\"></span>ue of f<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>cial l<span class=\"_ _1\"></span>iab<span class=\"_ _1\"></span>iliti<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>: Th<span class=\"_ _1\"></span>e Gro<span class=\"_ _1\"></span>up<span class=\"_ _1\"></span>\u2019s deriv<span class=\"_ _1\"></span>ative<span class=\"_ _1\"></span>s con<span class=\"_ _1\"></span>sis<span class=\"_ _1\"></span>t of for<span class=\"_ _1\"></span>wa<span class=\"_ _1\"></span>rd cu<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>y con<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. Fair va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e of for<span class=\"_ _1\"></span>wa<span class=\"_ _1\"></span>rd cu<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>y con<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s is de<span class=\"_ _1\"></span>term<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>ed by uti<span class=\"_ _1\"></span>lizin<span class=\"_ _1\"></span>g ma<span class=\"_ _1\"></span>rket<span class=\"_ _4\"></span>-to-<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>rket rate o<span class=\"_ _1\"></span>n the b<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce-<span class=\"_ _1\"></span>she<span class=\"_ _1\"></span>et d<span class=\"_ _1\"></span>ate as s<span class=\"_ _1\"></span>tate<span class=\"_ _1\"></span>d by the G<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>up\u2019s ba<span class=\"_ _1\"></span>nk<span class=\"_ _1\"></span>. Fair va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e rela<span class=\"_ _1\"></span>ting to n<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>-cur<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span>t de<span class=\"_ _1\"></span>bt is con<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>der<span class=\"_ _1\"></span>ed a<span class=\"_ _1\"></span>pp<span class=\"_ _1\"></span>roxima<span class=\"_ _1\"></span>tely e<span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>al to ca<span class=\"_ _1\"></span>rr<span class=\"_ _1\"></span>y<span class=\"_ _1\"></span>ing v<span class=\"_ _1\"></span>alu<span class=\"_ _1\"></span>e, a<span class=\"_ _1\"></span>s lo<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>s are g<span class=\"_ _1\"></span>iven at m<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ket term<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d wit<span class=\"_ _1\"></span>h a flo<span class=\"_ _1\"></span>atin<span class=\"_ _1\"></span>g rate<span class=\"_ _1\"></span>.Fina<span class=\"_ _1\"></span>ncial de<span class=\"_ _1\"></span>rivative Fina<span class=\"_ _1\"></span>ncial de<span class=\"_ _1\"></span>rivative contr<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s not d<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span>d for<span class=\"_ _1\"></span> contract<span class=\"_ _1\"></span>s designated Loans<span class=\"_ _4\"></span> and Classif<span class=\"_ _1\"></span>ication of financial liabilities:hedging / i<span class=\"_ _4\"></span>neffective<span class=\"_ _4\"></span> hedgesfor hedgingrecei<span class=\"_ _4\"></span>vables<span class=\"_ _e6\"> </span><span class=\"ls53 ws55\">T<span class=\"_ _5\"></span>otal</span>202<span class=\"_ _1\"></span>2Non<span class=\"_ _1\"></span>-curre<span class=\"_ _1\"></span>nt financial liab<span class=\"_ _1\"></span>ilitiesInt<span class=\"_ _4\"></span>erest<span class=\"_ _4\"></span>-beari<span class=\"_ _4\"></span>ng non-curr<span class=\"_ _4\"></span>ent debt<span class=\"_ _1c6\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _34\"> </span> <span class=\"_ _174\"> </span>-   Current finan<span class=\"_ _1\"></span>cial liabilitiesFirst y<span class=\"_ _4\"></span>ear instalment<span class=\"_ _4\"></span> of non<span class=\"_ _4\"></span>-current<span class=\"_ _4\"></span> debt<span class=\"_ _210\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _b\"> </span> - Interes<span class=\"_ _1\"></span>t<span class=\"_ _4\"></span>-bea<span class=\"_ _1\"></span>ring cur<span class=\"_ _1\"></span>rent liabil<span class=\"_ _1\"></span>ities<span class=\"_ _211\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _b\"> </span> - Prepa<span class=\"_ _4\"></span>yments from cust<span class=\"_ _4\"></span>omers<span class=\"_ _212\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _d2\"> </span> 42 418 <span class=\"_ _11d\"> </span> 42 4<span class=\"_ _4\"></span>18 1)Derivatives  7 17<span class=\"_ _1\"></span>1 <span class=\"_ _167\"> </span> 27 <span class=\"_ _be\"> </span> - <span class=\"_ _fe\"> </span> 7 1<span class=\"_ _1\"></span>98 Account<span class=\"_ _1\"></span>s payab<span class=\"_ _1\"></span>le an<span class=\"_ _1\"></span>d othe<span class=\"_ _1\"></span>r shor<span class=\"_ _1\"></span>t-<span class=\"_ _4\"></span>term lia<span class=\"_ _1\"></span>bilitie<span class=\"_ _1\"></span>s<span class=\"_ _213\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _d3\"> </span> 1<span class=\"_ _1\"></span>01 8<span class=\"_ _1\"></span>40 <span class=\"_ _214\"> </span> 101 8<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>0 T<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>tal fin<span class=\"_ _1\"></span>ancial liabilities<span class=\"_ _215\"> </span> 7 171 <span class=\"_ _167\"> </span> 27 <span class=\"_ _16\"> </span> 14<span class=\"_ _1\"></span>4 2<span class=\"_ _1\"></span>59 <span class=\"_ _d\"> </span> 15<span class=\"_ _1\"></span>1 457 202<span class=\"_ _1\"></span>1Non<span class=\"_ _1\"></span>-curre<span class=\"_ _1\"></span>nt financial liab<span class=\"_ _1\"></span>ilitiesInt<span class=\"_ _4\"></span>erest<span class=\"_ _4\"></span>-beari<span class=\"_ _4\"></span>ng non-curr<span class=\"_ _4\"></span>ent debt<span class=\"_ _1c6\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _34\"> </span> <span class=\"_ _174\"> </span>-   Current finan<span class=\"_ _1\"></span>cial liabilitiesFirst y<span class=\"_ _4\"></span>ear instalment<span class=\"_ _4\"></span> of non<span class=\"_ _4\"></span>-current<span class=\"_ _4\"></span> debt<span class=\"_ _210\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _b\"> </span> - Interes<span class=\"_ _1\"></span>t<span class=\"_ _4\"></span>-bea<span class=\"_ _1\"></span>ring cur<span class=\"_ _1\"></span>rent liabil<span class=\"_ _1\"></span>ities<span class=\"_ _211\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _b\"> </span> - Prepa<span class=\"_ _4\"></span>yments from cust<span class=\"_ _4\"></span>omers<span class=\"_ _212\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _e6\"> </span> 29 45<span class=\"_ _1\"></span>6 <span class=\"_ _74\"> </span> 29 45<span class=\"_ _1\"></span>6 1)Derivatives  3 7<span class=\"_ _1\"></span>10 <span class=\"_ _216\"> </span> 261 <span class=\"_ _be\"> </span> - <span class=\"_ _122\"> </span> 3 97<span class=\"_ _1\"></span>1 Account<span class=\"_ _1\"></span>s payab<span class=\"_ _1\"></span>le an<span class=\"_ _1\"></span>d othe<span class=\"_ _1\"></span>r shor<span class=\"_ _1\"></span>t-<span class=\"_ _4\"></span>term lia<span class=\"_ _1\"></span>bilitie<span class=\"_ _1\"></span>s<span class=\"_ _213\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _4f\"> </span> 95 2<span class=\"_ _1\"></span>59 <span class=\"_ _100\"> </span> 95 2<span class=\"_ _1\"></span>59 T<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>tal fin<span class=\"_ _1\"></span>ancial liabilities<span class=\"_ _217\"> </span> 3 7<span class=\"_ _1\"></span>10 <span class=\"_ _53\"> </span> 261 <span class=\"_ _106\"> </span> 124 71<span class=\"_ _1\"></span>5 <span class=\"_ _218\"> </span> 128 6<span class=\"_ _1\"></span>87 1)  <span class=\"_ _45\"></span>Fair val<span class=\"_ _1\"></span>ue of f<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>cial l<span class=\"_ _1\"></span>iab<span class=\"_ _1\"></span>iliti<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>: Th<span class=\"_ _1\"></span>e Gro<span class=\"_ _1\"></span>up<span class=\"_ _1\"></span>\u2019s deriv<span class=\"_ _1\"></span>ative<span class=\"_ _1\"></span>s con<span class=\"_ _1\"></span>sis<span class=\"_ _1\"></span>t of for<span class=\"_ _1\"></span>wa<span class=\"_ _1\"></span>rd cu<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>y con<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. Fair va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e of for<span class=\"_ _1\"></span>wa<span class=\"_ _1\"></span>rd cu<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>y con<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s is de<span class=\"_ _1\"></span>term<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>ed by uti<span class=\"_ _1\"></span>lizin<span class=\"_ _1\"></span>g ma<span class=\"_ _1\"></span>rket<span class=\"_ _4\"></span>-to-<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>rket rate o<span class=\"_ _1\"></span>n the b<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce-<span class=\"_ _1\"></span>she<span class=\"_ _1\"></span>et d<span class=\"_ _1\"></span>ate as s<span class=\"_ _1\"></span>tate<span class=\"_ _1\"></span>d by the G<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>up\u2019s ba<span class=\"_ _1\"></span>nk<span class=\"_ _1\"></span>. Fair va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e rela<span class=\"_ _1\"></span>ting to n<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>-cur<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span>t de<span class=\"_ _1\"></span>bt is con<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>der<span class=\"_ _1\"></span>ed a<span class=\"_ _1\"></span>pp<span class=\"_ _1\"></span>roxima<span class=\"_ _1\"></span>tely e<span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>al to ca<span class=\"_ _1\"></span>rr<span class=\"_ _1\"></span>y<span class=\"_ _1\"></span>ing v<span class=\"_ _1\"></span>alu<span class=\"_ _1\"></span>e, a<span class=\"_ _1\"></span>s lo<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>s are g<span class=\"_ _1\"></span>iven at m<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ket term<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d wit<span class=\"_ _1\"></span>h a flo<span class=\"_ _1\"></span>atin<span class=\"_ _1\"></span>g rate<span class=\"_ _1\"></span>.The G<span class=\"_ _1\"></span>roup use<span class=\"_ _1\"></span>s the following hierarchy for determining a<span class=\"_ _1\"></span>nd disclosing th<span class=\"_ _1\"></span>e fair valu<span class=\"_ _1\"></span>e of finan<span class=\"_ _1\"></span>cial ins<span class=\"_ _1\"></span>trume<span class=\"_ _1\"></span>nts by valua<span class=\"_ _4\"></span>tion<span class=\"_ _4\"></span> techni<span class=\"_ _4\"></span>que:\u2022 <span class=\"_ _44\"> </span>Lev<span class=\"_ _4\"></span>el 1: Q<span class=\"_ _1\"></span>uoted (<span class=\"_ _5\"></span>u<span class=\"_ _1\"></span>nadju<span class=\"_ _1\"></span>sted) prices i<span class=\"_ _1\"></span>n ac<span class=\"_ _1\"></span>tive marke<span class=\"_ _4\"></span>t<span class=\"_ _1\"></span>s for identica<span class=\"_ _1\"></span>l ass<span class=\"_ _1\"></span>ets or liab<span class=\"_ _1\"></span>ilities\u2022 <span class=\"_ _44\"> </span>Lev<span class=\"_ _4\"></span>el 2: Oth<span class=\"_ _1\"></span>er techniq<span class=\"_ _1\"></span>ues for whic<span class=\"_ _1\"></span>h all input<span class=\"_ _1\"></span>s which have a significa<span class=\"_ _1\"></span>nt effe<span class=\"_ _1\"></span>ct o<span class=\"_ _1\"></span>n the recorded f<span class=\"_ _1\"></span>air value a<span class=\"_ _1\"></span>re obser<span class=\"_ _1\"></span>vab<span class=\"_ _1\"></span>le, eithe<span class=\"_ _1\"></span>r direc<span class=\"_ _1\"></span>tly or indirec<span class=\"_ _1\"></span>tly\u2022 <span class=\"_ _44\"> </span>Lev<span class=\"_ _4\"></span>el 3: T<span class=\"_ _5\"></span>e<span class=\"_ _1\"></span>chniq<span class=\"_ _1\"></span>ues which u<span class=\"_ _1\"></span>se inpu<span class=\"_ _1\"></span>ts which h<span class=\"_ _1\"></span>av<span class=\"_ _4\"></span>e a signific<span class=\"_ _1\"></span>ant ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>t on the re<span class=\"_ _1\"></span>corded fair va<span class=\"_ _1\"></span>lue that are not based on ob<span class=\"_ _4\"></span>servable mark<span class=\"_ _4\"></span>et da<span class=\"_ _4\"></span>ta.202<span class=\"_ _1\"></span>2<span class=\"_ _219\"> </span>202<span class=\"_ _1\"></span>1Ov<span class=\"_ _4\"></span>erall<span class=\"_ _e7\"> </span><span class=\"ls81 ws26\">L<span class=\"_ _1\"></span>evel<span class=\"_ _1\"></span> 1<span class=\"_ _21a\"> </span>Leve<span class=\"_ _1\"></span>l 2<span class=\"_ _21a\"> </span>L<span class=\"_ _1\"></span>evel<span class=\"_ _1\"></span> 3<span class=\"_ _122\"> </span></span>Ov<span class=\"_ _4\"></span>erall<span class=\"_ _e7\"> </span>Leve<span class=\"_ _1\"></span>l 1<span class=\"_ _21a\"> </span>L<span class=\"_ _1\"></span>eve<span class=\"_ _1\"></span>l 2<span class=\"_ _21a\"> </span>Le<span class=\"_ _1\"></span>vel<span class=\"_ _1\"></span> 3As<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>ts m<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>red a<span class=\"_ _1\"></span>t fa<span class=\"_ _1\"></span>ir va<span class=\"_ _1\"></span>lueForeig<span class=\"_ _1\"></span>n exchang<span class=\"_ _1\"></span>e contra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts - h<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span>ging<span class=\"_ _162\"> </span> - <span class=\"_ _1b\"> </span> - <span class=\"_ _18e\"> </span> - <span class=\"_ _10c\"> </span> - <span class=\"_ _3d\"> </span> 1 014 <span class=\"_ _18e\"> </span> - <span class=\"_ _16\"> </span> 1 014 <span class=\"_ _18e\"> </span> - Forei<span class=\"_ _4\"></span>gn ex<span class=\"_ _4\"></span>change c<span class=\"_ _4\"></span>ontracts - non-hedging<span class=\"_ _28\"> </span> - <span class=\"_ _12a\"> </span> - <span class=\"_ _18e\"> </span> - <span class=\"_ _10c\"> </span> - <span class=\"_ _e1\"> </span> 10 491 <span class=\"_ _18e\"> </span> - <span class=\"_ _11e\"> </span> 1<span class=\"_ _1\"></span>0 491 <span class=\"_ _18e\"> </span> - Lia<span class=\"_ _1\"></span>bil<span class=\"_ _1\"></span>iti<span class=\"_ _1\"></span>es m<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>sur<span class=\"_ _1\"></span>ed at f<span class=\"_ _1\"></span>ai<span class=\"_ _1\"></span>r val<span class=\"_ _1\"></span>ueForeig<span class=\"_ _1\"></span>n exchang<span class=\"_ _1\"></span>e contra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts - h<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span>ging<span class=\"_ _17a\"> </span> 27 <span class=\"_ _1b\"> </span> - <span class=\"_ _3b\"> </span> 27 <span class=\"_ _10c\"> </span> - <span class=\"_ _2f\"> </span> 27 <span class=\"_ _18e\"> </span> - <span class=\"_ _10d\"> </span> 27 <span class=\"_ _18e\"> </span> - Forei<span class=\"_ _4\"></span>gn ex<span class=\"_ _4\"></span>change c<span class=\"_ _4\"></span>ontracts - non-hedging<span class=\"_ _dc\"> </span> 7 17<span class=\"_ _1\"></span>1 <span class=\"_ _1b\"> </span> - <span class=\"_ _12e\"> </span> 7 17<span class=\"_ _1\"></span>1 <span class=\"_ _10c\"> </span> - <span class=\"_ _dc\"> </span> 7 171 <span class=\"_ _18e\"> </span> - <span class=\"_ _d3\"> </span> 7 17<span class=\"_ _1\"></span>1 <span class=\"_ _10c\"> </span> - ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-105-6": {
   "value": "Not<span class=\"_ _4\"></span>e 19 F<span class=\"_ _4\"></span>inancial <span class=\"_ _4\"></span>risk <span class=\"_ _4\"></span>managem<span class=\"_ _1\"></span>ent <span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00The following tabl<span class=\"_ _1\"></span>e shows the carr<span class=\"_ _1\"></span>yin<span class=\"_ _1\"></span>g amou<span class=\"_ _1\"></span>nt and fa<span class=\"_ _1\"></span>ir value<span class=\"_ _1\"></span>s of finan<span class=\"_ _1\"></span>cial ass<span class=\"_ _1\"></span>ets an<span class=\"_ _1\"></span>d fina<span class=\"_ _1\"></span>ncial liabilities<span class=\"_ _1\"></span>, includin<span class=\"_ _1\"></span>g their levels in the fair valu<span class=\"_ _1\"></span>e hiera<span class=\"_ _1\"></span>rchy<span class=\"_ _5\"></span>. It d<span class=\"_ _1\"></span>oes n<span class=\"_ _1\"></span>ot include f<span class=\"_ _1\"></span>air valu<span class=\"_ _1\"></span>e information for fina<span class=\"_ _1\"></span>ncial as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s and fina<span class=\"_ _1\"></span>ncial liabilities n<span class=\"_ _1\"></span>ot measure<span class=\"_ _1\"></span>d at fair valu<span class=\"_ _1\"></span>e if the carr<span class=\"_ _1\"></span>yin<span class=\"_ _1\"></span>g amou<span class=\"_ _1\"></span>nt is a reason<span class=\"_ _1\"></span>able a<span class=\"_ _1\"></span>pproximation of fair value.Financia<span class=\"_ _1\"></span>l asset<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d liabilities are de<span class=\"_ _1\"></span>scribe<span class=\"_ _1\"></span>d in Accounting Principles<span class=\"_ _1\"></span>, un<span class=\"_ _1\"></span>der se<span class=\"_ _1\"></span>ction<span class=\"_ _1\"></span>s 2.<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>, 2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>9, 2.10, 2<span class=\"_ _1\"></span>.12, 2<span class=\"_ _1\"></span>.13 and 2.14<span class=\"_ _1\"></span>. Risks a<span class=\"_ _1\"></span>sso<span class=\"_ _1\"></span>ciated with the underlying e<span class=\"_ _1\"></span>stimates of the recogn<span class=\"_ _1\"></span>iz<span class=\"_ _4\"></span>ed val<span class=\"_ _1\"></span>ues a<span class=\"_ _1\"></span>nd fin<span class=\"_ _1\"></span>ancial risk m<span class=\"_ _1\"></span>anag<span class=\"_ _1\"></span>eme<span class=\"_ _1\"></span>nt is describ<span class=\"_ _1\"></span>ed in Accounting Principles, ref se<span class=\"_ _1\"></span>ction 3<span class=\"_ _1\"></span>.Fina<span class=\"_ _1\"></span>ncial de<span class=\"_ _1\"></span>rivative c<span class=\"_ _4\"></span>ontra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s Fina<span class=\"_ _1\"></span>ncial de<span class=\"_ _1\"></span>rivative Loans<span class=\"_ _1\"></span>, not d<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span>d for h<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span>gi<span class=\"_ _1\"></span>ng / contract<span class=\"_ _1\"></span>s designated cash and<span class=\"_ _4\"></span> Classification of financial assetsineffective<span class=\"_ _4\"></span> hedgesfor hedgingrecei<span class=\"_ _4\"></span>vables<span class=\"_ _27\"> </span><span class=\"ls53 ws55\">T<span class=\"_ _4\"></span>otal</span>202<span class=\"_ _1\"></span>2Non curr<span class=\"_ _4\"></span>ent financial<span class=\"_ _4\"></span> assets:Sha<span class=\"_ _1\"></span>res avail<span class=\"_ _1\"></span>abl<span class=\"_ _1\"></span>e for sa<span class=\"_ _1\"></span>le<span class=\"_ _208\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Othe<span class=\"_ _1\"></span>r receivable<span class=\"_ _1\"></span>s<span class=\"_ _23\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Financial<span class=\"_ _4\"></span> current<span class=\"_ _4\"></span> assets:T<span class=\"_ _4\"></span>rade receivabl<span class=\"_ _1\"></span>es<span class=\"_ _209\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _18\"> </span> 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 875 <span class=\"_ _18\"> </span> 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 875 Other current r<span class=\"_ _4\"></span>eceivables<span class=\"_ _1a5\"> </span> - <span class=\"_ _d7\"> </span> - <span class=\"_ _111\"> </span> 7 1<span class=\"_ _1\"></span>26 <span class=\"_ _1b\"> </span> 7 126 Ac<span class=\"_ _4\"></span>crued, non-in<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>oiced<span class=\"_ _4\"></span> production<span class=\"_ _20a\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _18a\"> </span> 113 6<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>6 <span class=\"_ _18a\"> </span> 113 6<span class=\"_ _1\"></span>16 1)Derivatives - <span class=\"_ _102\"> </span> - <span class=\"_ _107\"> </span> - Prepa<span class=\"_ _4\"></span>yment t<span class=\"_ _4\"></span>o suppl<span class=\"_ _4\"></span>iers<span class=\"_ _20b\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Cash and cash<span class=\"_ _4\"></span> equiva<span class=\"_ _4\"></span>lents<span class=\"_ _20c\"> </span> - <span class=\"_ _19f\"> </span>-<span class=\"_ _35\"> </span> 1<span class=\"_ _1\"></span>81 2<span class=\"_ _1\"></span>81 <span class=\"_ _58\"> </span> 1<span class=\"_ _1\"></span>81 2<span class=\"_ _1\"></span>81 T<span class=\"_ _5\"></span>otal financial<span class=\"_ _4\"></span> assets<span class=\"_ _20d\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _d6\"> </span> 4<span class=\"_ _1\"></span>08 8<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>8 <span class=\"_ _d6\"> </span> 40<span class=\"_ _1\"></span>8 89<span class=\"_ _1\"></span>8 202<span class=\"_ _1\"></span>1Non curr<span class=\"_ _4\"></span>ent financial<span class=\"_ _4\"></span> assets:Sha<span class=\"_ _1\"></span>res avail<span class=\"_ _1\"></span>abl<span class=\"_ _1\"></span>e for sa<span class=\"_ _1\"></span>le<span class=\"_ _208\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Othe<span class=\"_ _1\"></span>r receivable<span class=\"_ _1\"></span>s<span class=\"_ _23\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Financial<span class=\"_ _4\"></span> current<span class=\"_ _4\"></span> assets:T<span class=\"_ _4\"></span>rade receivabl<span class=\"_ _1\"></span>es<span class=\"_ _209\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _119\"> </span> 13<span class=\"_ _1\"></span>4 7<span class=\"_ _4\"></span>49 <span class=\"_ _119\"> </span> 13<span class=\"_ _1\"></span>4 7<span class=\"_ _4\"></span>49 Other current r<span class=\"_ _4\"></span>eceivables<span class=\"_ _1a5\"> </span> - <span class=\"_ _d7\"> </span> - <span class=\"_ _18a\"> </span> 13 9<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 <span class=\"_ _18a\"> </span> 13 9<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 Acquired, non-invoic<span class=\"_ _4\"></span>ed produc<span class=\"_ _1\"></span>tion<span class=\"_ _20e\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _3a\"> </span> 2<span class=\"_ _1\"></span>0 15<span class=\"_ _1\"></span>3 <span class=\"_ _3a\"> </span> 20 1<span class=\"_ _1\"></span>53 1)Derivatives 10 49<span class=\"_ _1\"></span>1 <span class=\"_ _170\"> </span> 1 014 <span class=\"_ _145\"> </span> 11 5<span class=\"_ _1\"></span>05 Prepa<span class=\"_ _4\"></span>yment t<span class=\"_ _4\"></span>o suppl<span class=\"_ _4\"></span>iers<span class=\"_ _20b\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Cash and cash<span class=\"_ _4\"></span> equival<span class=\"_ _4\"></span>ents<span class=\"_ _20c\"> </span> - <span class=\"_ _19f\"> </span>-<span class=\"_ _e3\"> </span> 17<span class=\"_ _4\"></span>4 501 <span class=\"_ _11\"> </span> 17<span class=\"_ _5\"></span>4 5<span class=\"_ _1\"></span>01 T<span class=\"_ _5\"></span>otal financial<span class=\"_ _4\"></span> assets<span class=\"_ _20f\"> </span> 10 49<span class=\"_ _1\"></span>1 <span class=\"_ _53\"> </span> 1 014 <span class=\"_ _49\"> </span> 343 3<span class=\"_ _1\"></span>09 <span class=\"_ _4c\"> </span> 35<span class=\"_ _1\"></span>4 814 1)  <span class=\"_ _45\"></span>Fair val<span class=\"_ _1\"></span>ue of f<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>cial l<span class=\"_ _1\"></span>iab<span class=\"_ _1\"></span>iliti<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>: Th<span class=\"_ _1\"></span>e Gro<span class=\"_ _1\"></span>up<span class=\"_ _1\"></span>\u2019s deriv<span class=\"_ _1\"></span>ative<span class=\"_ _1\"></span>s con<span class=\"_ _1\"></span>sis<span class=\"_ _1\"></span>t of for<span class=\"_ _1\"></span>wa<span class=\"_ _1\"></span>rd cu<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>y con<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. Fair va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e of for<span class=\"_ _1\"></span>wa<span class=\"_ _1\"></span>rd cu<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>y con<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s is de<span class=\"_ _1\"></span>term<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>ed by uti<span class=\"_ _1\"></span>lizin<span class=\"_ _1\"></span>g ma<span class=\"_ _1\"></span>rket<span class=\"_ _4\"></span>-to-<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>rket rate o<span class=\"_ _1\"></span>n the b<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce-<span class=\"_ _1\"></span>she<span class=\"_ _1\"></span>et d<span class=\"_ _1\"></span>ate as s<span class=\"_ _1\"></span>tate<span class=\"_ _1\"></span>d by the G<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>up\u2019s ba<span class=\"_ _1\"></span>nk<span class=\"_ _1\"></span>. Fair va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e rela<span class=\"_ _1\"></span>ting to n<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>-cur<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span>t de<span class=\"_ _1\"></span>bt is con<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>der<span class=\"_ _1\"></span>ed a<span class=\"_ _1\"></span>pp<span class=\"_ _1\"></span>roxima<span class=\"_ _1\"></span>tely e<span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>al to ca<span class=\"_ _1\"></span>rr<span class=\"_ _1\"></span>y<span class=\"_ _1\"></span>ing v<span class=\"_ _1\"></span>alu<span class=\"_ _1\"></span>e, a<span class=\"_ _1\"></span>s lo<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>s are g<span class=\"_ _1\"></span>iven at m<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ket term<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d wit<span class=\"_ _1\"></span>h a flo<span class=\"_ _1\"></span>atin<span class=\"_ _1\"></span>g rate<span class=\"_ _1\"></span>.Fina<span class=\"_ _1\"></span>ncial de<span class=\"_ _1\"></span>rivative Fina<span class=\"_ _1\"></span>ncial de<span class=\"_ _1\"></span>rivative contr<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s not d<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span>d for<span class=\"_ _1\"></span> contract<span class=\"_ _1\"></span>s designated Loans<span class=\"_ _4\"></span> and Classif<span class=\"_ _1\"></span>ication of financial liabilities:hedging / i<span class=\"_ _4\"></span>neffective<span class=\"_ _4\"></span> hedgesfor hedgingrecei<span class=\"_ _4\"></span>vables<span class=\"_ _e6\"> </span><span class=\"ls53 ws55\">T<span class=\"_ _5\"></span>otal</span>202<span class=\"_ _1\"></span>2Non<span class=\"_ _1\"></span>-curre<span class=\"_ _1\"></span>nt financial liab<span class=\"_ _1\"></span>ilitiesInt<span class=\"_ _4\"></span>erest<span class=\"_ _4\"></span>-beari<span class=\"_ _4\"></span>ng non-curr<span class=\"_ _4\"></span>ent debt<span class=\"_ _1c6\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _34\"> </span> <span class=\"_ _174\"> </span>-   Current finan<span class=\"_ _1\"></span>cial liabilitiesFirst y<span class=\"_ _4\"></span>ear instalment<span class=\"_ _4\"></span> of non<span class=\"_ _4\"></span>-current<span class=\"_ _4\"></span> debt<span class=\"_ _210\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _b\"> </span> - Interes<span class=\"_ _1\"></span>t<span class=\"_ _4\"></span>-bea<span class=\"_ _1\"></span>ring cur<span class=\"_ _1\"></span>rent liabil<span class=\"_ _1\"></span>ities<span class=\"_ _211\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _b\"> </span> - Prepa<span class=\"_ _4\"></span>yments from cust<span class=\"_ _4\"></span>omers<span class=\"_ _212\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _d2\"> </span> 42 418 <span class=\"_ _11d\"> </span> 42 4<span class=\"_ _4\"></span>18 1)Derivatives  7 17<span class=\"_ _1\"></span>1 <span class=\"_ _167\"> </span> 27 <span class=\"_ _be\"> </span> - <span class=\"_ _fe\"> </span> 7 1<span class=\"_ _1\"></span>98 Account<span class=\"_ _1\"></span>s payab<span class=\"_ _1\"></span>le an<span class=\"_ _1\"></span>d othe<span class=\"_ _1\"></span>r shor<span class=\"_ _1\"></span>t-<span class=\"_ _4\"></span>term lia<span class=\"_ _1\"></span>bilitie<span class=\"_ _1\"></span>s<span class=\"_ _213\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _d3\"> </span> 1<span class=\"_ _1\"></span>01 8<span class=\"_ _1\"></span>40 <span class=\"_ _214\"> </span> 101 8<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>0 T<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>tal fin<span class=\"_ _1\"></span>ancial liabilities<span class=\"_ _215\"> </span> 7 171 <span class=\"_ _167\"> </span> 27 <span class=\"_ _16\"> </span> 14<span class=\"_ _1\"></span>4 2<span class=\"_ _1\"></span>59 <span class=\"_ _d\"> </span> 15<span class=\"_ _1\"></span>1 457 202<span class=\"_ _1\"></span>1Non<span class=\"_ _1\"></span>-curre<span class=\"_ _1\"></span>nt financial liab<span class=\"_ _1\"></span>ilitiesInt<span class=\"_ _4\"></span>erest<span class=\"_ _4\"></span>-beari<span class=\"_ _4\"></span>ng non-curr<span class=\"_ _4\"></span>ent debt<span class=\"_ _1c6\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _34\"> </span> <span class=\"_ _174\"> </span>-   Current finan<span class=\"_ _1\"></span>cial liabilitiesFirst y<span class=\"_ _4\"></span>ear instalment<span class=\"_ _4\"></span> of non<span class=\"_ _4\"></span>-current<span class=\"_ _4\"></span> debt<span class=\"_ _210\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _b\"> </span> - Interes<span class=\"_ _1\"></span>t<span class=\"_ _4\"></span>-bea<span class=\"_ _1\"></span>ring cur<span class=\"_ _1\"></span>rent liabil<span class=\"_ _1\"></span>ities<span class=\"_ _211\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _b\"> </span> - Prepa<span class=\"_ _4\"></span>yments from cust<span class=\"_ _4\"></span>omers<span class=\"_ _212\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _e6\"> </span> 29 45<span class=\"_ _1\"></span>6 <span class=\"_ _74\"> </span> 29 45<span class=\"_ _1\"></span>6 1)Derivatives  3 7<span class=\"_ _1\"></span>10 <span class=\"_ _216\"> </span> 261 <span class=\"_ _be\"> </span> - <span class=\"_ _122\"> </span> 3 97<span class=\"_ _1\"></span>1 Account<span class=\"_ _1\"></span>s payab<span class=\"_ _1\"></span>le an<span class=\"_ _1\"></span>d othe<span class=\"_ _1\"></span>r shor<span class=\"_ _1\"></span>t-<span class=\"_ _4\"></span>term lia<span class=\"_ _1\"></span>bilitie<span class=\"_ _1\"></span>s<span class=\"_ _213\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _4f\"> </span> 95 2<span class=\"_ _1\"></span>59 <span class=\"_ _100\"> </span> 95 2<span class=\"_ _1\"></span>59 T<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>tal fin<span class=\"_ _1\"></span>ancial liabilities<span class=\"_ _217\"> </span> 3 7<span class=\"_ _1\"></span>10 <span class=\"_ _53\"> </span> 261 <span class=\"_ _106\"> </span> 124 71<span class=\"_ _1\"></span>5 <span class=\"_ _218\"> </span> 128 6<span class=\"_ _1\"></span>87 1)  <span class=\"_ _45\"></span>Fair val<span class=\"_ _1\"></span>ue of f<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>cial l<span class=\"_ _1\"></span>iab<span class=\"_ _1\"></span>iliti<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>: Th<span class=\"_ _1\"></span>e Gro<span class=\"_ _1\"></span>up<span class=\"_ _1\"></span>\u2019s deriv<span class=\"_ _1\"></span>ative<span class=\"_ _1\"></span>s con<span class=\"_ _1\"></span>sis<span class=\"_ _1\"></span>t of for<span class=\"_ _1\"></span>wa<span class=\"_ _1\"></span>rd cu<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>y con<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. Fair va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e of for<span class=\"_ _1\"></span>wa<span class=\"_ _1\"></span>rd cu<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>y con<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s is de<span class=\"_ _1\"></span>term<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>ed by uti<span class=\"_ _1\"></span>lizin<span class=\"_ _1\"></span>g ma<span class=\"_ _1\"></span>rket<span class=\"_ _4\"></span>-to-<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>rket rate o<span class=\"_ _1\"></span>n the b<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce-<span class=\"_ _1\"></span>she<span class=\"_ _1\"></span>et d<span class=\"_ _1\"></span>ate as s<span class=\"_ _1\"></span>tate<span class=\"_ _1\"></span>d by the G<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>up\u2019s ba<span class=\"_ _1\"></span>nk<span class=\"_ _1\"></span>. Fair va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e rela<span class=\"_ _1\"></span>ting to n<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>-cur<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span>t de<span class=\"_ _1\"></span>bt is con<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>der<span class=\"_ _1\"></span>ed a<span class=\"_ _1\"></span>pp<span class=\"_ _1\"></span>roxima<span class=\"_ _1\"></span>tely e<span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>al to ca<span class=\"_ _1\"></span>rr<span class=\"_ _1\"></span>y<span class=\"_ _1\"></span>ing v<span class=\"_ _1\"></span>alu<span class=\"_ _1\"></span>e, a<span class=\"_ _1\"></span>s lo<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>s are g<span class=\"_ _1\"></span>iven at m<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ket term<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d wit<span class=\"_ _1\"></span>h a flo<span class=\"_ _1\"></span>atin<span class=\"_ _1\"></span>g rate<span class=\"_ _1\"></span>.The G<span class=\"_ _1\"></span>roup use<span class=\"_ _1\"></span>s the following hierarchy for determining a<span class=\"_ _1\"></span>nd disclosing th<span class=\"_ _1\"></span>e fair valu<span class=\"_ _1\"></span>e of finan<span class=\"_ _1\"></span>cial ins<span class=\"_ _1\"></span>trume<span class=\"_ _1\"></span>nts by valua<span class=\"_ _4\"></span>tion<span class=\"_ _4\"></span> techni<span class=\"_ _4\"></span>que:\u2022 <span class=\"_ _44\"> </span>Lev<span class=\"_ _4\"></span>el 1: Q<span class=\"_ _1\"></span>uoted (<span class=\"_ _5\"></span>u<span class=\"_ _1\"></span>nadju<span class=\"_ _1\"></span>sted) prices i<span class=\"_ _1\"></span>n ac<span class=\"_ _1\"></span>tive marke<span class=\"_ _4\"></span>t<span class=\"_ _1\"></span>s for identica<span class=\"_ _1\"></span>l ass<span class=\"_ _1\"></span>ets or liab<span class=\"_ _1\"></span>ilities\u2022 <span class=\"_ _44\"> </span>Lev<span class=\"_ _4\"></span>el 2: Oth<span class=\"_ _1\"></span>er techniq<span class=\"_ _1\"></span>ues for whic<span class=\"_ _1\"></span>h all input<span class=\"_ _1\"></span>s which have a significa<span class=\"_ _1\"></span>nt effe<span class=\"_ _1\"></span>ct o<span class=\"_ _1\"></span>n the recorded f<span class=\"_ _1\"></span>air value a<span class=\"_ _1\"></span>re obser<span class=\"_ _1\"></span>vab<span class=\"_ _1\"></span>le, eithe<span class=\"_ _1\"></span>r direc<span class=\"_ _1\"></span>tly or indirec<span class=\"_ _1\"></span>tly\u2022 <span class=\"_ _44\"> </span>Lev<span class=\"_ _4\"></span>el 3: T<span class=\"_ _5\"></span>e<span class=\"_ _1\"></span>chniq<span class=\"_ _1\"></span>ues which u<span class=\"_ _1\"></span>se inpu<span class=\"_ _1\"></span>ts which h<span class=\"_ _1\"></span>av<span class=\"_ _4\"></span>e a signific<span class=\"_ _1\"></span>ant ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>t on the re<span class=\"_ _1\"></span>corded fair va<span class=\"_ _1\"></span>lue that are not based on ob<span class=\"_ _4\"></span>servable mark<span class=\"_ _4\"></span>et da<span class=\"_ _4\"></span>ta.202<span class=\"_ _1\"></span>2<span class=\"_ _219\"> </span>202<span class=\"_ _1\"></span>1Ov<span class=\"_ _4\"></span>erall<span class=\"_ _e7\"> </span><span class=\"ls81 ws26\">L<span class=\"_ _1\"></span>evel<span class=\"_ _1\"></span> 1<span class=\"_ _21a\"> </span>Leve<span class=\"_ _1\"></span>l 2<span class=\"_ _21a\"> </span>L<span class=\"_ _1\"></span>evel<span class=\"_ _1\"></span> 3<span class=\"_ _122\"> </span></span>Ov<span class=\"_ _4\"></span>erall<span class=\"_ _e7\"> </span>Leve<span class=\"_ _1\"></span>l 1<span class=\"_ _21a\"> </span>L<span class=\"_ _1\"></span>eve<span class=\"_ _1\"></span>l 2<span class=\"_ _21a\"> </span>Le<span class=\"_ _1\"></span>vel<span class=\"_ _1\"></span> 3As<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>ts m<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>red a<span class=\"_ _1\"></span>t fa<span class=\"_ _1\"></span>ir va<span class=\"_ _1\"></span>lueForeig<span class=\"_ _1\"></span>n exchang<span class=\"_ _1\"></span>e contra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts - h<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span>ging<span class=\"_ _162\"> </span> - <span class=\"_ _1b\"> </span> - <span class=\"_ _18e\"> </span> - <span class=\"_ _10c\"> </span> - <span class=\"_ _3d\"> </span> 1 014 <span class=\"_ _18e\"> </span> - <span class=\"_ _16\"> </span> 1 014 <span class=\"_ _18e\"> </span> - Forei<span class=\"_ _4\"></span>gn ex<span class=\"_ _4\"></span>change c<span class=\"_ _4\"></span>ontracts - non-hedging<span class=\"_ _28\"> </span> - <span class=\"_ _12a\"> </span> - <span class=\"_ _18e\"> </span> - <span class=\"_ _10c\"> </span> - <span class=\"_ _e1\"> </span> 10 491 <span class=\"_ _18e\"> </span> - <span class=\"_ _11e\"> </span> 1<span class=\"_ _1\"></span>0 491 <span class=\"_ _18e\"> </span> - Lia<span class=\"_ _1\"></span>bil<span class=\"_ _1\"></span>iti<span class=\"_ _1\"></span>es m<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>sur<span class=\"_ _1\"></span>ed at f<span class=\"_ _1\"></span>ai<span class=\"_ _1\"></span>r val<span class=\"_ _1\"></span>ueForeig<span class=\"_ _1\"></span>n exchang<span class=\"_ _1\"></span>e contra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts - h<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span>ging<span class=\"_ _17a\"> </span> 27 <span class=\"_ _1b\"> </span> - <span class=\"_ _3b\"> </span> 27 <span class=\"_ _10c\"> </span> - <span class=\"_ _2f\"> </span> 27 <span class=\"_ _18e\"> </span> - <span class=\"_ _10d\"> </span> 27 <span class=\"_ _18e\"> </span> - Forei<span class=\"_ _4\"></span>gn ex<span class=\"_ _4\"></span>change c<span class=\"_ _4\"></span>ontracts - non-hedging<span class=\"_ _dc\"> </span> 7 17<span class=\"_ _1\"></span>1 <span class=\"_ _1b\"> </span> - <span class=\"_ _12e\"> </span> 7 17<span class=\"_ _1\"></span>1 <span class=\"_ _10c\"> </span> - <span class=\"_ _dc\"> </span> 7 171 <span class=\"_ _18e\"> </span> - <span class=\"_ _d3\"> </span> 7 17<span class=\"_ _1\"></span>1 <span class=\"_ _10c\"> </span> - ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-105-7": {
   "value": "Not<span class=\"_ _4\"></span>e 19 F<span class=\"_ _4\"></span>inancial <span class=\"_ _4\"></span>risk <span class=\"_ _4\"></span>managem<span class=\"_ _1\"></span>ent <span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00The following tabl<span class=\"_ _1\"></span>e shows the carr<span class=\"_ _1\"></span>yin<span class=\"_ _1\"></span>g amou<span class=\"_ _1\"></span>nt and fa<span class=\"_ _1\"></span>ir value<span class=\"_ _1\"></span>s of finan<span class=\"_ _1\"></span>cial ass<span class=\"_ _1\"></span>ets an<span class=\"_ _1\"></span>d fina<span class=\"_ _1\"></span>ncial liabilities<span class=\"_ _1\"></span>, includin<span class=\"_ _1\"></span>g their levels in the fair valu<span class=\"_ _1\"></span>e hiera<span class=\"_ _1\"></span>rchy<span class=\"_ _5\"></span>. It d<span class=\"_ _1\"></span>oes n<span class=\"_ _1\"></span>ot include f<span class=\"_ _1\"></span>air valu<span class=\"_ _1\"></span>e information for fina<span class=\"_ _1\"></span>ncial as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s and fina<span class=\"_ _1\"></span>ncial liabilities n<span class=\"_ _1\"></span>ot measure<span class=\"_ _1\"></span>d at fair valu<span class=\"_ _1\"></span>e if the carr<span class=\"_ _1\"></span>yin<span class=\"_ _1\"></span>g amou<span class=\"_ _1\"></span>nt is a reason<span class=\"_ _1\"></span>able a<span class=\"_ _1\"></span>pproximation of fair value.Financia<span class=\"_ _1\"></span>l asset<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d liabilities are de<span class=\"_ _1\"></span>scribe<span class=\"_ _1\"></span>d in Accounting Principles<span class=\"_ _1\"></span>, un<span class=\"_ _1\"></span>der se<span class=\"_ _1\"></span>ction<span class=\"_ _1\"></span>s 2.<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>, 2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>9, 2.10, 2<span class=\"_ _1\"></span>.12, 2<span class=\"_ _1\"></span>.13 and 2.14<span class=\"_ _1\"></span>. Risks a<span class=\"_ _1\"></span>sso<span class=\"_ _1\"></span>ciated with the underlying e<span class=\"_ _1\"></span>stimates of the recogn<span class=\"_ _1\"></span>iz<span class=\"_ _4\"></span>ed val<span class=\"_ _1\"></span>ues a<span class=\"_ _1\"></span>nd fin<span class=\"_ _1\"></span>ancial risk m<span class=\"_ _1\"></span>anag<span class=\"_ _1\"></span>eme<span class=\"_ _1\"></span>nt is describ<span class=\"_ _1\"></span>ed in Accounting Principles, ref se<span class=\"_ _1\"></span>ction 3<span class=\"_ _1\"></span>.Fina<span class=\"_ _1\"></span>ncial de<span class=\"_ _1\"></span>rivative c<span class=\"_ _4\"></span>ontra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s Fina<span class=\"_ _1\"></span>ncial de<span class=\"_ _1\"></span>rivative Loans<span class=\"_ _1\"></span>, not d<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span>d for h<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span>gi<span class=\"_ _1\"></span>ng / contract<span class=\"_ _1\"></span>s designated cash and<span class=\"_ _4\"></span> Classification of financial assetsineffective<span class=\"_ _4\"></span> hedgesfor hedgingrecei<span class=\"_ _4\"></span>vables<span class=\"_ _27\"> </span><span class=\"ls53 ws55\">T<span class=\"_ _4\"></span>otal</span>202<span class=\"_ _1\"></span>2Non curr<span class=\"_ _4\"></span>ent financial<span class=\"_ _4\"></span> assets:Sha<span class=\"_ _1\"></span>res avail<span class=\"_ _1\"></span>abl<span class=\"_ _1\"></span>e for sa<span class=\"_ _1\"></span>le<span class=\"_ _208\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Othe<span class=\"_ _1\"></span>r receivable<span class=\"_ _1\"></span>s<span class=\"_ _23\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Financial<span class=\"_ _4\"></span> current<span class=\"_ _4\"></span> assets:T<span class=\"_ _4\"></span>rade receivabl<span class=\"_ _1\"></span>es<span class=\"_ _209\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _18\"> </span> 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 875 <span class=\"_ _18\"> </span> 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 875 Other current r<span class=\"_ _4\"></span>eceivables<span class=\"_ _1a5\"> </span> - <span class=\"_ _d7\"> </span> - <span class=\"_ _111\"> </span> 7 1<span class=\"_ _1\"></span>26 <span class=\"_ _1b\"> </span> 7 126 Ac<span class=\"_ _4\"></span>crued, non-in<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>oiced<span class=\"_ _4\"></span> production<span class=\"_ _20a\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _18a\"> </span> 113 6<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>6 <span class=\"_ _18a\"> </span> 113 6<span class=\"_ _1\"></span>16 1)Derivatives - <span class=\"_ _102\"> </span> - <span class=\"_ _107\"> </span> - Prepa<span class=\"_ _4\"></span>yment t<span class=\"_ _4\"></span>o suppl<span class=\"_ _4\"></span>iers<span class=\"_ _20b\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Cash and cash<span class=\"_ _4\"></span> equiva<span class=\"_ _4\"></span>lents<span class=\"_ _20c\"> </span> - <span class=\"_ _19f\"> </span>-<span class=\"_ _35\"> </span> 1<span class=\"_ _1\"></span>81 2<span class=\"_ _1\"></span>81 <span class=\"_ _58\"> </span> 1<span class=\"_ _1\"></span>81 2<span class=\"_ _1\"></span>81 T<span class=\"_ _5\"></span>otal financial<span class=\"_ _4\"></span> assets<span class=\"_ _20d\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _d6\"> </span> 4<span class=\"_ _1\"></span>08 8<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>8 <span class=\"_ _d6\"> </span> 40<span class=\"_ _1\"></span>8 89<span class=\"_ _1\"></span>8 202<span class=\"_ _1\"></span>1Non curr<span class=\"_ _4\"></span>ent financial<span class=\"_ _4\"></span> assets:Sha<span class=\"_ _1\"></span>res avail<span class=\"_ _1\"></span>abl<span class=\"_ _1\"></span>e for sa<span class=\"_ _1\"></span>le<span class=\"_ _208\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Othe<span class=\"_ _1\"></span>r receivable<span class=\"_ _1\"></span>s<span class=\"_ _23\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Financial<span class=\"_ _4\"></span> current<span class=\"_ _4\"></span> assets:T<span class=\"_ _4\"></span>rade receivabl<span class=\"_ _1\"></span>es<span class=\"_ _209\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _119\"> </span> 13<span class=\"_ _1\"></span>4 7<span class=\"_ _4\"></span>49 <span class=\"_ _119\"> </span> 13<span class=\"_ _1\"></span>4 7<span class=\"_ _4\"></span>49 Other current r<span class=\"_ _4\"></span>eceivables<span class=\"_ _1a5\"> </span> - <span class=\"_ _d7\"> </span> - <span class=\"_ _18a\"> </span> 13 9<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 <span class=\"_ _18a\"> </span> 13 9<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 Acquired, non-invoic<span class=\"_ _4\"></span>ed produc<span class=\"_ _1\"></span>tion<span class=\"_ _20e\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _3a\"> </span> 2<span class=\"_ _1\"></span>0 15<span class=\"_ _1\"></span>3 <span class=\"_ _3a\"> </span> 20 1<span class=\"_ _1\"></span>53 1)Derivatives 10 49<span class=\"_ _1\"></span>1 <span class=\"_ _170\"> </span> 1 014 <span class=\"_ _145\"> </span> 11 5<span class=\"_ _1\"></span>05 Prepa<span class=\"_ _4\"></span>yment t<span class=\"_ _4\"></span>o suppl<span class=\"_ _4\"></span>iers<span class=\"_ _20b\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Cash and cash<span class=\"_ _4\"></span> equival<span class=\"_ _4\"></span>ents<span class=\"_ _20c\"> </span> - <span class=\"_ _19f\"> </span>-<span class=\"_ _e3\"> </span> 17<span class=\"_ _4\"></span>4 501 <span class=\"_ _11\"> </span> 17<span class=\"_ _5\"></span>4 5<span class=\"_ _1\"></span>01 T<span class=\"_ _5\"></span>otal financial<span class=\"_ _4\"></span> assets<span class=\"_ _20f\"> </span> 10 49<span class=\"_ _1\"></span>1 <span class=\"_ _53\"> </span> 1 014 <span class=\"_ _49\"> </span> 343 3<span class=\"_ _1\"></span>09 <span class=\"_ _4c\"> </span> 35<span class=\"_ _1\"></span>4 814 1)  <span class=\"_ _45\"></span>Fair val<span class=\"_ _1\"></span>ue of f<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>cial l<span class=\"_ _1\"></span>iab<span class=\"_ _1\"></span>iliti<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>: Th<span class=\"_ _1\"></span>e Gro<span class=\"_ _1\"></span>up<span class=\"_ _1\"></span>\u2019s deriv<span class=\"_ _1\"></span>ative<span class=\"_ _1\"></span>s con<span class=\"_ _1\"></span>sis<span class=\"_ _1\"></span>t of for<span class=\"_ _1\"></span>wa<span class=\"_ _1\"></span>rd cu<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>y con<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. Fair va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e of for<span class=\"_ _1\"></span>wa<span class=\"_ _1\"></span>rd cu<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>y con<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s is de<span class=\"_ _1\"></span>term<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>ed by uti<span class=\"_ _1\"></span>lizin<span class=\"_ _1\"></span>g ma<span class=\"_ _1\"></span>rket<span class=\"_ _4\"></span>-to-<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>rket rate o<span class=\"_ _1\"></span>n the b<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce-<span class=\"_ _1\"></span>she<span class=\"_ _1\"></span>et d<span class=\"_ _1\"></span>ate as s<span class=\"_ _1\"></span>tate<span class=\"_ _1\"></span>d by the G<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>up\u2019s ba<span class=\"_ _1\"></span>nk<span class=\"_ _1\"></span>. Fair va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e rela<span class=\"_ _1\"></span>ting to n<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>-cur<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span>t de<span class=\"_ _1\"></span>bt is con<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>der<span class=\"_ _1\"></span>ed a<span class=\"_ _1\"></span>pp<span class=\"_ _1\"></span>roxima<span class=\"_ _1\"></span>tely e<span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>al to ca<span class=\"_ _1\"></span>rr<span class=\"_ _1\"></span>y<span class=\"_ _1\"></span>ing v<span class=\"_ _1\"></span>alu<span class=\"_ _1\"></span>e, a<span class=\"_ _1\"></span>s lo<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>s are g<span class=\"_ _1\"></span>iven at m<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ket term<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d wit<span class=\"_ _1\"></span>h a flo<span class=\"_ _1\"></span>atin<span class=\"_ _1\"></span>g rate<span class=\"_ _1\"></span>.Fina<span class=\"_ _1\"></span>ncial de<span class=\"_ _1\"></span>rivative Fina<span class=\"_ _1\"></span>ncial de<span class=\"_ _1\"></span>rivative contr<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s not d<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span>d for<span class=\"_ _1\"></span> contract<span class=\"_ _1\"></span>s designated Loans<span class=\"_ _4\"></span> and Classif<span class=\"_ _1\"></span>ication of financial liabilities:hedging / i<span class=\"_ _4\"></span>neffective<span class=\"_ _4\"></span> hedgesfor hedgingrecei<span class=\"_ _4\"></span>vables<span class=\"_ _e6\"> </span><span class=\"ls53 ws55\">T<span class=\"_ _5\"></span>otal</span>202<span class=\"_ _1\"></span>2Non<span class=\"_ _1\"></span>-curre<span class=\"_ _1\"></span>nt financial liab<span class=\"_ _1\"></span>ilitiesInt<span class=\"_ _4\"></span>erest<span class=\"_ _4\"></span>-beari<span class=\"_ _4\"></span>ng non-curr<span class=\"_ _4\"></span>ent debt<span class=\"_ _1c6\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _34\"> </span> <span class=\"_ _174\"> </span>-   Current finan<span class=\"_ _1\"></span>cial liabilitiesFirst y<span class=\"_ _4\"></span>ear instalment<span class=\"_ _4\"></span> of non<span class=\"_ _4\"></span>-current<span class=\"_ _4\"></span> debt<span class=\"_ _210\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _b\"> </span> - Interes<span class=\"_ _1\"></span>t<span class=\"_ _4\"></span>-bea<span class=\"_ _1\"></span>ring cur<span class=\"_ _1\"></span>rent liabil<span class=\"_ _1\"></span>ities<span class=\"_ _211\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _b\"> </span> - Prepa<span class=\"_ _4\"></span>yments from cust<span class=\"_ _4\"></span>omers<span class=\"_ _212\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _d2\"> </span> 42 418 <span class=\"_ _11d\"> </span> 42 4<span class=\"_ _4\"></span>18 1)Derivatives  7 17<span class=\"_ _1\"></span>1 <span class=\"_ _167\"> </span> 27 <span class=\"_ _be\"> </span> - <span class=\"_ _fe\"> </span> 7 1<span class=\"_ _1\"></span>98 Account<span class=\"_ _1\"></span>s payab<span class=\"_ _1\"></span>le an<span class=\"_ _1\"></span>d othe<span class=\"_ _1\"></span>r shor<span class=\"_ _1\"></span>t-<span class=\"_ _4\"></span>term lia<span class=\"_ _1\"></span>bilitie<span class=\"_ _1\"></span>s<span class=\"_ _213\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _d3\"> </span> 1<span class=\"_ _1\"></span>01 8<span class=\"_ _1\"></span>40 <span class=\"_ _214\"> </span> 101 8<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>0 T<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>tal fin<span class=\"_ _1\"></span>ancial liabilities<span class=\"_ _215\"> </span> 7 171 <span class=\"_ _167\"> </span> 27 <span class=\"_ _16\"> </span> 14<span class=\"_ _1\"></span>4 2<span class=\"_ _1\"></span>59 <span class=\"_ _d\"> </span> 15<span class=\"_ _1\"></span>1 457 202<span class=\"_ _1\"></span>1Non<span class=\"_ _1\"></span>-curre<span class=\"_ _1\"></span>nt financial liab<span class=\"_ _1\"></span>ilitiesInt<span class=\"_ _4\"></span>erest<span class=\"_ _4\"></span>-beari<span class=\"_ _4\"></span>ng non-curr<span class=\"_ _4\"></span>ent debt<span class=\"_ _1c6\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _34\"> </span> <span class=\"_ _174\"> </span>-   Current finan<span class=\"_ _1\"></span>cial liabilitiesFirst y<span class=\"_ _4\"></span>ear instalment<span class=\"_ _4\"></span> of non<span class=\"_ _4\"></span>-current<span class=\"_ _4\"></span> debt<span class=\"_ _210\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _b\"> </span> - Interes<span class=\"_ _1\"></span>t<span class=\"_ _4\"></span>-bea<span class=\"_ _1\"></span>ring cur<span class=\"_ _1\"></span>rent liabil<span class=\"_ _1\"></span>ities<span class=\"_ _211\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _b\"> </span> - Prepa<span class=\"_ _4\"></span>yments from cust<span class=\"_ _4\"></span>omers<span class=\"_ _212\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _e6\"> </span> 29 45<span class=\"_ _1\"></span>6 <span class=\"_ _74\"> </span> 29 45<span class=\"_ _1\"></span>6 1)Derivatives  3 7<span class=\"_ _1\"></span>10 <span class=\"_ _216\"> </span> 261 <span class=\"_ _be\"> </span> - <span class=\"_ _122\"> </span> 3 97<span class=\"_ _1\"></span>1 Account<span class=\"_ _1\"></span>s payab<span class=\"_ _1\"></span>le an<span class=\"_ _1\"></span>d othe<span class=\"_ _1\"></span>r shor<span class=\"_ _1\"></span>t-<span class=\"_ _4\"></span>term lia<span class=\"_ _1\"></span>bilitie<span class=\"_ _1\"></span>s<span class=\"_ _213\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _4f\"> </span> 95 2<span class=\"_ _1\"></span>59 <span class=\"_ _100\"> </span> 95 2<span class=\"_ _1\"></span>59 T<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>tal fin<span class=\"_ _1\"></span>ancial liabilities<span class=\"_ _217\"> </span> 3 7<span class=\"_ _1\"></span>10 <span class=\"_ _53\"> </span> 261 <span class=\"_ _106\"> </span> 124 71<span class=\"_ _1\"></span>5 <span class=\"_ _218\"> </span> 128 6<span class=\"_ _1\"></span>87 1)  <span class=\"_ _45\"></span>Fair val<span class=\"_ _1\"></span>ue of f<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>cial l<span class=\"_ _1\"></span>iab<span class=\"_ _1\"></span>iliti<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>: Th<span class=\"_ _1\"></span>e Gro<span class=\"_ _1\"></span>up<span class=\"_ _1\"></span>\u2019s deriv<span class=\"_ _1\"></span>ative<span class=\"_ _1\"></span>s con<span class=\"_ _1\"></span>sis<span class=\"_ _1\"></span>t of for<span class=\"_ _1\"></span>wa<span class=\"_ _1\"></span>rd cu<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>y con<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. Fair va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e of for<span class=\"_ _1\"></span>wa<span class=\"_ _1\"></span>rd cu<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>y con<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s is de<span class=\"_ _1\"></span>term<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>ed by uti<span class=\"_ _1\"></span>lizin<span class=\"_ _1\"></span>g ma<span class=\"_ _1\"></span>rket<span class=\"_ _4\"></span>-to-<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>rket rate o<span class=\"_ _1\"></span>n the b<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce-<span class=\"_ _1\"></span>she<span class=\"_ _1\"></span>et d<span class=\"_ _1\"></span>ate as s<span class=\"_ _1\"></span>tate<span class=\"_ _1\"></span>d by the G<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>up\u2019s ba<span class=\"_ _1\"></span>nk<span class=\"_ _1\"></span>. Fair va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e rela<span class=\"_ _1\"></span>ting to n<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>-cur<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span>t de<span class=\"_ _1\"></span>bt is con<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>der<span class=\"_ _1\"></span>ed a<span class=\"_ _1\"></span>pp<span class=\"_ _1\"></span>roxima<span class=\"_ _1\"></span>tely e<span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>al to ca<span class=\"_ _1\"></span>rr<span class=\"_ _1\"></span>y<span class=\"_ _1\"></span>ing v<span class=\"_ _1\"></span>alu<span class=\"_ _1\"></span>e, a<span class=\"_ _1\"></span>s lo<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>s are g<span class=\"_ _1\"></span>iven at m<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ket term<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d wit<span class=\"_ _1\"></span>h a flo<span class=\"_ _1\"></span>atin<span class=\"_ _1\"></span>g rate<span class=\"_ _1\"></span>.The G<span class=\"_ _1\"></span>roup use<span class=\"_ _1\"></span>s the following hierarchy for determining a<span class=\"_ _1\"></span>nd disclosing th<span class=\"_ _1\"></span>e fair valu<span class=\"_ _1\"></span>e of finan<span class=\"_ _1\"></span>cial ins<span class=\"_ _1\"></span>trume<span class=\"_ _1\"></span>nts by valua<span class=\"_ _4\"></span>tion<span class=\"_ _4\"></span> techni<span class=\"_ _4\"></span>que:\u2022 <span class=\"_ _44\"> </span>Lev<span class=\"_ _4\"></span>el 1: Q<span class=\"_ _1\"></span>uoted (<span class=\"_ _5\"></span>u<span class=\"_ _1\"></span>nadju<span class=\"_ _1\"></span>sted) prices i<span class=\"_ _1\"></span>n ac<span class=\"_ _1\"></span>tive marke<span class=\"_ _4\"></span>t<span class=\"_ _1\"></span>s for identica<span class=\"_ _1\"></span>l ass<span class=\"_ _1\"></span>ets or liab<span class=\"_ _1\"></span>ilities\u2022 <span class=\"_ _44\"> </span>Lev<span class=\"_ _4\"></span>el 2: Oth<span class=\"_ _1\"></span>er techniq<span class=\"_ _1\"></span>ues for whic<span class=\"_ _1\"></span>h all input<span class=\"_ _1\"></span>s which have a significa<span class=\"_ _1\"></span>nt effe<span class=\"_ _1\"></span>ct o<span class=\"_ _1\"></span>n the recorded f<span class=\"_ _1\"></span>air value a<span class=\"_ _1\"></span>re obser<span class=\"_ _1\"></span>vab<span class=\"_ _1\"></span>le, eithe<span class=\"_ _1\"></span>r direc<span class=\"_ _1\"></span>tly or indirec<span class=\"_ _1\"></span>tly\u2022 <span class=\"_ _44\"> </span>Lev<span class=\"_ _4\"></span>el 3: T<span class=\"_ _5\"></span>e<span class=\"_ _1\"></span>chniq<span class=\"_ _1\"></span>ues which u<span class=\"_ _1\"></span>se inpu<span class=\"_ _1\"></span>ts which h<span class=\"_ _1\"></span>av<span class=\"_ _4\"></span>e a signific<span class=\"_ _1\"></span>ant ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>t on the re<span class=\"_ _1\"></span>corded fair va<span class=\"_ _1\"></span>lue that are not based on ob<span class=\"_ _4\"></span>servable mark<span class=\"_ _4\"></span>et da<span class=\"_ _4\"></span>ta.202<span class=\"_ _1\"></span>2<span class=\"_ _219\"> </span>202<span class=\"_ _1\"></span>1Ov<span class=\"_ _4\"></span>erall<span class=\"_ _e7\"> </span><span class=\"ls81 ws26\">L<span class=\"_ _1\"></span>evel<span class=\"_ _1\"></span> 1<span class=\"_ _21a\"> </span>Leve<span class=\"_ _1\"></span>l 2<span class=\"_ _21a\"> </span>L<span class=\"_ _1\"></span>evel<span class=\"_ _1\"></span> 3<span class=\"_ _122\"> </span></span>Ov<span class=\"_ _4\"></span>erall<span class=\"_ _e7\"> </span>Leve<span class=\"_ _1\"></span>l 1<span class=\"_ _21a\"> </span>L<span class=\"_ _1\"></span>eve<span class=\"_ _1\"></span>l 2<span class=\"_ _21a\"> </span>Le<span class=\"_ _1\"></span>vel<span class=\"_ _1\"></span> 3As<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>ts m<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>red a<span class=\"_ _1\"></span>t fa<span class=\"_ _1\"></span>ir va<span class=\"_ _1\"></span>lueForeig<span class=\"_ _1\"></span>n exchang<span class=\"_ _1\"></span>e contra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts - h<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span>ging<span class=\"_ _162\"> </span> - <span class=\"_ _1b\"> </span> - <span class=\"_ _18e\"> </span> - <span class=\"_ _10c\"> </span> - <span class=\"_ _3d\"> </span> 1 014 <span class=\"_ _18e\"> </span> - <span class=\"_ _16\"> </span> 1 014 <span class=\"_ _18e\"> </span> - Forei<span class=\"_ _4\"></span>gn ex<span class=\"_ _4\"></span>change c<span class=\"_ _4\"></span>ontracts - non-hedging<span class=\"_ _28\"> </span> - <span class=\"_ _12a\"> </span> - <span class=\"_ _18e\"> </span> - <span class=\"_ _10c\"> </span> - <span class=\"_ _e1\"> </span> 10 491 <span class=\"_ _18e\"> </span> - <span class=\"_ _11e\"> </span> 1<span class=\"_ _1\"></span>0 491 <span class=\"_ _18e\"> </span> - Lia<span class=\"_ _1\"></span>bil<span class=\"_ _1\"></span>iti<span class=\"_ _1\"></span>es m<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>sur<span class=\"_ _1\"></span>ed at f<span class=\"_ _1\"></span>ai<span class=\"_ _1\"></span>r val<span class=\"_ _1\"></span>ueForeig<span class=\"_ _1\"></span>n exchang<span class=\"_ _1\"></span>e contra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts - h<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span>ging<span class=\"_ _17a\"> </span> 27 <span class=\"_ _1b\"> </span> - <span class=\"_ _3b\"> </span> 27 <span class=\"_ _10c\"> </span> - <span class=\"_ _2f\"> </span> 27 <span class=\"_ _18e\"> </span> - <span class=\"_ _10d\"> </span> 27 <span class=\"_ _18e\"> </span> - Forei<span class=\"_ _4\"></span>gn ex<span class=\"_ _4\"></span>change c<span class=\"_ _4\"></span>ontracts - non-hedging<span class=\"_ _dc\"> </span> 7 17<span class=\"_ _1\"></span>1 <span class=\"_ _1b\"> </span> - <span class=\"_ _12e\"> </span> 7 17<span class=\"_ _1\"></span>1 <span class=\"_ _10c\"> </span> - <span class=\"_ _dc\"> </span> 7 171 <span class=\"_ _18e\"> </span> - <span class=\"_ _d3\"> </span> 7 17<span class=\"_ _1\"></span>1 <span class=\"_ _10c\"> </span> - ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialAssetsHeldForTradingExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-105-8": {
   "value": "Not<span class=\"_ _4\"></span>e 19 F<span class=\"_ _4\"></span>inancial <span class=\"_ _4\"></span>risk <span class=\"_ _4\"></span>managem<span class=\"_ _1\"></span>ent <span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00The following tabl<span class=\"_ _1\"></span>e shows the carr<span class=\"_ _1\"></span>yin<span class=\"_ _1\"></span>g amou<span class=\"_ _1\"></span>nt and fa<span class=\"_ _1\"></span>ir value<span class=\"_ _1\"></span>s of finan<span class=\"_ _1\"></span>cial ass<span class=\"_ _1\"></span>ets an<span class=\"_ _1\"></span>d fina<span class=\"_ _1\"></span>ncial liabilities<span class=\"_ _1\"></span>, includin<span class=\"_ _1\"></span>g their levels in the fair valu<span class=\"_ _1\"></span>e hiera<span class=\"_ _1\"></span>rchy<span class=\"_ _5\"></span>. It d<span class=\"_ _1\"></span>oes n<span class=\"_ _1\"></span>ot include f<span class=\"_ _1\"></span>air valu<span class=\"_ _1\"></span>e information for fina<span class=\"_ _1\"></span>ncial as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s and fina<span class=\"_ _1\"></span>ncial liabilities n<span class=\"_ _1\"></span>ot measure<span class=\"_ _1\"></span>d at fair valu<span class=\"_ _1\"></span>e if the carr<span class=\"_ _1\"></span>yin<span class=\"_ _1\"></span>g amou<span class=\"_ _1\"></span>nt is a reason<span class=\"_ _1\"></span>able a<span class=\"_ _1\"></span>pproximation of fair value.Financia<span class=\"_ _1\"></span>l asset<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d liabilities are de<span class=\"_ _1\"></span>scribe<span class=\"_ _1\"></span>d in Accounting Principles<span class=\"_ _1\"></span>, un<span class=\"_ _1\"></span>der se<span class=\"_ _1\"></span>ction<span class=\"_ _1\"></span>s 2.<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>, 2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>9, 2.10, 2<span class=\"_ _1\"></span>.12, 2<span class=\"_ _1\"></span>.13 and 2.14<span class=\"_ _1\"></span>. Risks a<span class=\"_ _1\"></span>sso<span class=\"_ _1\"></span>ciated with the underlying e<span class=\"_ _1\"></span>stimates of the recogn<span class=\"_ _1\"></span>iz<span class=\"_ _4\"></span>ed val<span class=\"_ _1\"></span>ues a<span class=\"_ _1\"></span>nd fin<span class=\"_ _1\"></span>ancial risk m<span class=\"_ _1\"></span>anag<span class=\"_ _1\"></span>eme<span class=\"_ _1\"></span>nt is describ<span class=\"_ _1\"></span>ed in Accounting Principles, ref se<span class=\"_ _1\"></span>ction 3<span class=\"_ _1\"></span>.Fina<span class=\"_ _1\"></span>ncial de<span class=\"_ _1\"></span>rivative c<span class=\"_ _4\"></span>ontra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s Fina<span class=\"_ _1\"></span>ncial de<span class=\"_ _1\"></span>rivative Loans<span class=\"_ _1\"></span>, not d<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span>d for h<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span>gi<span class=\"_ _1\"></span>ng / contract<span class=\"_ _1\"></span>s designated cash and<span class=\"_ _4\"></span> Classification of financial assetsineffective<span class=\"_ _4\"></span> hedgesfor hedgingrecei<span class=\"_ _4\"></span>vables<span class=\"_ _27\"> </span><span class=\"ls53 ws55\">T<span class=\"_ _4\"></span>otal</span>202<span class=\"_ _1\"></span>2Non curr<span class=\"_ _4\"></span>ent financial<span class=\"_ _4\"></span> assets:Sha<span class=\"_ _1\"></span>res avail<span class=\"_ _1\"></span>abl<span class=\"_ _1\"></span>e for sa<span class=\"_ _1\"></span>le<span class=\"_ _208\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Othe<span class=\"_ _1\"></span>r receivable<span class=\"_ _1\"></span>s<span class=\"_ _23\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Financial<span class=\"_ _4\"></span> current<span class=\"_ _4\"></span> assets:T<span class=\"_ _4\"></span>rade receivabl<span class=\"_ _1\"></span>es<span class=\"_ _209\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _18\"> </span> 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 875 <span class=\"_ _18\"> </span> 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 875 Other current r<span class=\"_ _4\"></span>eceivables<span class=\"_ _1a5\"> </span> - <span class=\"_ _d7\"> </span> - <span class=\"_ _111\"> </span> 7 1<span class=\"_ _1\"></span>26 <span class=\"_ _1b\"> </span> 7 126 Ac<span class=\"_ _4\"></span>crued, non-in<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>oiced<span class=\"_ _4\"></span> production<span class=\"_ _20a\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _18a\"> </span> 113 6<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>6 <span class=\"_ _18a\"> </span> 113 6<span class=\"_ _1\"></span>16 1)Derivatives - <span class=\"_ _102\"> </span> - <span class=\"_ _107\"> </span> - Prepa<span class=\"_ _4\"></span>yment t<span class=\"_ _4\"></span>o suppl<span class=\"_ _4\"></span>iers<span class=\"_ _20b\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Cash and cash<span class=\"_ _4\"></span> equiva<span class=\"_ _4\"></span>lents<span class=\"_ _20c\"> </span> - <span class=\"_ _19f\"> </span>-<span class=\"_ _35\"> </span> 1<span class=\"_ _1\"></span>81 2<span class=\"_ _1\"></span>81 <span class=\"_ _58\"> </span> 1<span class=\"_ _1\"></span>81 2<span class=\"_ _1\"></span>81 T<span class=\"_ _5\"></span>otal financial<span class=\"_ _4\"></span> assets<span class=\"_ _20d\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _d6\"> </span> 4<span class=\"_ _1\"></span>08 8<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>8 <span class=\"_ _d6\"> </span> 40<span class=\"_ _1\"></span>8 89<span class=\"_ _1\"></span>8 202<span class=\"_ _1\"></span>1Non curr<span class=\"_ _4\"></span>ent financial<span class=\"_ _4\"></span> assets:Sha<span class=\"_ _1\"></span>res avail<span class=\"_ _1\"></span>abl<span class=\"_ _1\"></span>e for sa<span class=\"_ _1\"></span>le<span class=\"_ _208\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Othe<span class=\"_ _1\"></span>r receivable<span class=\"_ _1\"></span>s<span class=\"_ _23\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Financial<span class=\"_ _4\"></span> current<span class=\"_ _4\"></span> assets:T<span class=\"_ _4\"></span>rade receivabl<span class=\"_ _1\"></span>es<span class=\"_ _209\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _119\"> </span> 13<span class=\"_ _1\"></span>4 7<span class=\"_ _4\"></span>49 <span class=\"_ _119\"> </span> 13<span class=\"_ _1\"></span>4 7<span class=\"_ _4\"></span>49 Other current r<span class=\"_ _4\"></span>eceivables<span class=\"_ _1a5\"> </span> - <span class=\"_ _d7\"> </span> - <span class=\"_ _18a\"> </span> 13 9<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 <span class=\"_ _18a\"> </span> 13 9<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 Acquired, non-invoic<span class=\"_ _4\"></span>ed produc<span class=\"_ _1\"></span>tion<span class=\"_ _20e\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _3a\"> </span> 2<span class=\"_ _1\"></span>0 15<span class=\"_ _1\"></span>3 <span class=\"_ _3a\"> </span> 20 1<span class=\"_ _1\"></span>53 1)Derivatives 10 49<span class=\"_ _1\"></span>1 <span class=\"_ _170\"> </span> 1 014 <span class=\"_ _145\"> </span> 11 5<span class=\"_ _1\"></span>05 Prepa<span class=\"_ _4\"></span>yment t<span class=\"_ _4\"></span>o suppl<span class=\"_ _4\"></span>iers<span class=\"_ _20b\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Cash and cash<span class=\"_ _4\"></span> equival<span class=\"_ _4\"></span>ents<span class=\"_ _20c\"> </span> - <span class=\"_ _19f\"> </span>-<span class=\"_ _e3\"> </span> 17<span class=\"_ _4\"></span>4 501 <span class=\"_ _11\"> </span> 17<span class=\"_ _5\"></span>4 5<span class=\"_ _1\"></span>01 T<span class=\"_ _5\"></span>otal financial<span class=\"_ _4\"></span> assets<span class=\"_ _20f\"> </span> 10 49<span class=\"_ _1\"></span>1 <span class=\"_ _53\"> </span> 1 014 <span class=\"_ _49\"> </span> 343 3<span class=\"_ _1\"></span>09 <span class=\"_ _4c\"> </span> 35<span class=\"_ _1\"></span>4 814 1)  <span class=\"_ _45\"></span>Fair val<span class=\"_ _1\"></span>ue of f<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>cial l<span class=\"_ _1\"></span>iab<span class=\"_ _1\"></span>iliti<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>: Th<span class=\"_ _1\"></span>e Gro<span class=\"_ _1\"></span>up<span class=\"_ _1\"></span>\u2019s deriv<span class=\"_ _1\"></span>ative<span class=\"_ _1\"></span>s con<span class=\"_ _1\"></span>sis<span class=\"_ _1\"></span>t of for<span class=\"_ _1\"></span>wa<span class=\"_ _1\"></span>rd cu<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>y con<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. Fair va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e of for<span class=\"_ _1\"></span>wa<span class=\"_ _1\"></span>rd cu<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>y con<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s is de<span class=\"_ _1\"></span>term<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>ed by uti<span class=\"_ _1\"></span>lizin<span class=\"_ _1\"></span>g ma<span class=\"_ _1\"></span>rket<span class=\"_ _4\"></span>-to-<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>rket rate o<span class=\"_ _1\"></span>n the b<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce-<span class=\"_ _1\"></span>she<span class=\"_ _1\"></span>et d<span class=\"_ _1\"></span>ate as s<span class=\"_ _1\"></span>tate<span class=\"_ _1\"></span>d by the G<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>up\u2019s ba<span class=\"_ _1\"></span>nk<span class=\"_ _1\"></span>. Fair va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e rela<span class=\"_ _1\"></span>ting to n<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>-cur<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span>t de<span class=\"_ _1\"></span>bt is con<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>der<span class=\"_ _1\"></span>ed a<span class=\"_ _1\"></span>pp<span class=\"_ _1\"></span>roxima<span class=\"_ _1\"></span>tely e<span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>al to ca<span class=\"_ _1\"></span>rr<span class=\"_ _1\"></span>y<span class=\"_ _1\"></span>ing v<span class=\"_ _1\"></span>alu<span class=\"_ _1\"></span>e, a<span class=\"_ _1\"></span>s lo<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>s are g<span class=\"_ _1\"></span>iven at m<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ket term<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d wit<span class=\"_ _1\"></span>h a flo<span class=\"_ _1\"></span>atin<span class=\"_ _1\"></span>g rate<span class=\"_ _1\"></span>.Fina<span class=\"_ _1\"></span>ncial de<span class=\"_ _1\"></span>rivative Fina<span class=\"_ _1\"></span>ncial de<span class=\"_ _1\"></span>rivative contr<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s not d<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span>d for<span class=\"_ _1\"></span> contract<span class=\"_ _1\"></span>s designated Loans<span class=\"_ _4\"></span> and Classif<span class=\"_ _1\"></span>ication of financial liabilities:hedging / i<span class=\"_ _4\"></span>neffective<span class=\"_ _4\"></span> hedgesfor hedgingrecei<span class=\"_ _4\"></span>vables<span class=\"_ _e6\"> </span><span class=\"ls53 ws55\">T<span class=\"_ _5\"></span>otal</span>202<span class=\"_ _1\"></span>2Non<span class=\"_ _1\"></span>-curre<span class=\"_ _1\"></span>nt financial liab<span class=\"_ _1\"></span>ilitiesInt<span class=\"_ _4\"></span>erest<span class=\"_ _4\"></span>-beari<span class=\"_ _4\"></span>ng non-curr<span class=\"_ _4\"></span>ent debt<span class=\"_ _1c6\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _34\"> </span> <span class=\"_ _174\"> </span>-   Current finan<span class=\"_ _1\"></span>cial liabilitiesFirst y<span class=\"_ _4\"></span>ear instalment<span class=\"_ _4\"></span> of non<span class=\"_ _4\"></span>-current<span class=\"_ _4\"></span> debt<span class=\"_ _210\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _b\"> </span> - Interes<span class=\"_ _1\"></span>t<span class=\"_ _4\"></span>-bea<span class=\"_ _1\"></span>ring cur<span class=\"_ _1\"></span>rent liabil<span class=\"_ _1\"></span>ities<span class=\"_ _211\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _b\"> </span> - Prepa<span class=\"_ _4\"></span>yments from cust<span class=\"_ _4\"></span>omers<span class=\"_ _212\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _d2\"> </span> 42 418 <span class=\"_ _11d\"> </span> 42 4<span class=\"_ _4\"></span>18 1)Derivatives  7 17<span class=\"_ _1\"></span>1 <span class=\"_ _167\"> </span> 27 <span class=\"_ _be\"> </span> - <span class=\"_ _fe\"> </span> 7 1<span class=\"_ _1\"></span>98 Account<span class=\"_ _1\"></span>s payab<span class=\"_ _1\"></span>le an<span class=\"_ _1\"></span>d othe<span class=\"_ _1\"></span>r shor<span class=\"_ _1\"></span>t-<span class=\"_ _4\"></span>term lia<span class=\"_ _1\"></span>bilitie<span class=\"_ _1\"></span>s<span class=\"_ _213\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _d3\"> </span> 1<span class=\"_ _1\"></span>01 8<span class=\"_ _1\"></span>40 <span class=\"_ _214\"> </span> 101 8<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>0 T<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>tal fin<span class=\"_ _1\"></span>ancial liabilities<span class=\"_ _215\"> </span> 7 171 <span class=\"_ _167\"> </span> 27 <span class=\"_ _16\"> </span> 14<span class=\"_ _1\"></span>4 2<span class=\"_ _1\"></span>59 <span class=\"_ _d\"> </span> 15<span class=\"_ _1\"></span>1 457 202<span class=\"_ _1\"></span>1Non<span class=\"_ _1\"></span>-curre<span class=\"_ _1\"></span>nt financial liab<span class=\"_ _1\"></span>ilitiesInt<span class=\"_ _4\"></span>erest<span class=\"_ _4\"></span>-beari<span class=\"_ _4\"></span>ng non-curr<span class=\"_ _4\"></span>ent debt<span class=\"_ _1c6\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _34\"> </span> <span class=\"_ _174\"> </span>-   Current finan<span class=\"_ _1\"></span>cial liabilitiesFirst y<span class=\"_ _4\"></span>ear instalment<span class=\"_ _4\"></span> of non<span class=\"_ _4\"></span>-current<span class=\"_ _4\"></span> debt<span class=\"_ _210\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _b\"> </span> - Interes<span class=\"_ _1\"></span>t<span class=\"_ _4\"></span>-bea<span class=\"_ _1\"></span>ring cur<span class=\"_ _1\"></span>rent liabil<span class=\"_ _1\"></span>ities<span class=\"_ _211\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _b\"> </span> - Prepa<span class=\"_ _4\"></span>yments from cust<span class=\"_ _4\"></span>omers<span class=\"_ _212\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _e6\"> </span> 29 45<span class=\"_ _1\"></span>6 <span class=\"_ _74\"> </span> 29 45<span class=\"_ _1\"></span>6 1)Derivatives  3 7<span class=\"_ _1\"></span>10 <span class=\"_ _216\"> </span> 261 <span class=\"_ _be\"> </span> - <span class=\"_ _122\"> </span> 3 97<span class=\"_ _1\"></span>1 Account<span class=\"_ _1\"></span>s payab<span class=\"_ _1\"></span>le an<span class=\"_ _1\"></span>d othe<span class=\"_ _1\"></span>r shor<span class=\"_ _1\"></span>t-<span class=\"_ _4\"></span>term lia<span class=\"_ _1\"></span>bilitie<span class=\"_ _1\"></span>s<span class=\"_ _213\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _4f\"> </span> 95 2<span class=\"_ _1\"></span>59 <span class=\"_ _100\"> </span> 95 2<span class=\"_ _1\"></span>59 T<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>tal fin<span class=\"_ _1\"></span>ancial liabilities<span class=\"_ _217\"> </span> 3 7<span class=\"_ _1\"></span>10 <span class=\"_ _53\"> </span> 261 <span class=\"_ _106\"> </span> 124 71<span class=\"_ _1\"></span>5 <span class=\"_ _218\"> </span> 128 6<span class=\"_ _1\"></span>87 1)  <span class=\"_ _45\"></span>Fair val<span class=\"_ _1\"></span>ue of f<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>cial l<span class=\"_ _1\"></span>iab<span class=\"_ _1\"></span>iliti<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>: Th<span class=\"_ _1\"></span>e Gro<span class=\"_ _1\"></span>up<span class=\"_ _1\"></span>\u2019s deriv<span class=\"_ _1\"></span>ative<span class=\"_ _1\"></span>s con<span class=\"_ _1\"></span>sis<span class=\"_ _1\"></span>t of for<span class=\"_ _1\"></span>wa<span class=\"_ _1\"></span>rd cu<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>y con<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. Fair va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e of for<span class=\"_ _1\"></span>wa<span class=\"_ _1\"></span>rd cu<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>y con<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s is de<span class=\"_ _1\"></span>term<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>ed by uti<span class=\"_ _1\"></span>lizin<span class=\"_ _1\"></span>g ma<span class=\"_ _1\"></span>rket<span class=\"_ _4\"></span>-to-<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>rket rate o<span class=\"_ _1\"></span>n the b<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce-<span class=\"_ _1\"></span>she<span class=\"_ _1\"></span>et d<span class=\"_ _1\"></span>ate as s<span class=\"_ _1\"></span>tate<span class=\"_ _1\"></span>d by the G<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>up\u2019s ba<span class=\"_ _1\"></span>nk<span class=\"_ _1\"></span>. Fair va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e rela<span class=\"_ _1\"></span>ting to n<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>-cur<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span>t de<span class=\"_ _1\"></span>bt is con<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>der<span class=\"_ _1\"></span>ed a<span class=\"_ _1\"></span>pp<span class=\"_ _1\"></span>roxima<span class=\"_ _1\"></span>tely e<span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>al to ca<span class=\"_ _1\"></span>rr<span class=\"_ _1\"></span>y<span class=\"_ _1\"></span>ing v<span class=\"_ _1\"></span>alu<span class=\"_ _1\"></span>e, a<span class=\"_ _1\"></span>s lo<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>s are g<span class=\"_ _1\"></span>iven at m<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ket term<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d wit<span class=\"_ _1\"></span>h a flo<span class=\"_ _1\"></span>atin<span class=\"_ _1\"></span>g rate<span class=\"_ _1\"></span>.The G<span class=\"_ _1\"></span>roup use<span class=\"_ _1\"></span>s the following hierarchy for determining a<span class=\"_ _1\"></span>nd disclosing th<span class=\"_ _1\"></span>e fair valu<span class=\"_ _1\"></span>e of finan<span class=\"_ _1\"></span>cial ins<span class=\"_ _1\"></span>trume<span class=\"_ _1\"></span>nts by valua<span class=\"_ _4\"></span>tion<span class=\"_ _4\"></span> techni<span class=\"_ _4\"></span>que:\u2022 <span class=\"_ _44\"> </span>Lev<span class=\"_ _4\"></span>el 1: Q<span class=\"_ _1\"></span>uoted (<span class=\"_ _5\"></span>u<span class=\"_ _1\"></span>nadju<span class=\"_ _1\"></span>sted) prices i<span class=\"_ _1\"></span>n ac<span class=\"_ _1\"></span>tive marke<span class=\"_ _4\"></span>t<span class=\"_ _1\"></span>s for identica<span class=\"_ _1\"></span>l ass<span class=\"_ _1\"></span>ets or liab<span class=\"_ _1\"></span>ilities\u2022 <span class=\"_ _44\"> </span>Lev<span class=\"_ _4\"></span>el 2: Oth<span class=\"_ _1\"></span>er techniq<span class=\"_ _1\"></span>ues for whic<span class=\"_ _1\"></span>h all input<span class=\"_ _1\"></span>s which have a significa<span class=\"_ _1\"></span>nt effe<span class=\"_ _1\"></span>ct o<span class=\"_ _1\"></span>n the recorded f<span class=\"_ _1\"></span>air value a<span class=\"_ _1\"></span>re obser<span class=\"_ _1\"></span>vab<span class=\"_ _1\"></span>le, eithe<span class=\"_ _1\"></span>r direc<span class=\"_ _1\"></span>tly or indirec<span class=\"_ _1\"></span>tly\u2022 <span class=\"_ _44\"> </span>Lev<span class=\"_ _4\"></span>el 3: T<span class=\"_ _5\"></span>e<span class=\"_ _1\"></span>chniq<span class=\"_ _1\"></span>ues which u<span class=\"_ _1\"></span>se inpu<span class=\"_ _1\"></span>ts which h<span class=\"_ _1\"></span>av<span class=\"_ _4\"></span>e a signific<span class=\"_ _1\"></span>ant ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>t on the re<span class=\"_ _1\"></span>corded fair va<span class=\"_ _1\"></span>lue that are not based on ob<span class=\"_ _4\"></span>servable mark<span class=\"_ _4\"></span>et da<span class=\"_ _4\"></span>ta.202<span class=\"_ _1\"></span>2<span class=\"_ _219\"> </span>202<span class=\"_ _1\"></span>1Ov<span class=\"_ _4\"></span>erall<span class=\"_ _e7\"> </span><span class=\"ls81 ws26\">L<span class=\"_ _1\"></span>evel<span class=\"_ _1\"></span> 1<span class=\"_ _21a\"> </span>Leve<span class=\"_ _1\"></span>l 2<span class=\"_ _21a\"> </span>L<span class=\"_ _1\"></span>evel<span class=\"_ _1\"></span> 3<span class=\"_ _122\"> </span></span>Ov<span class=\"_ _4\"></span>erall<span class=\"_ _e7\"> </span>Leve<span class=\"_ _1\"></span>l 1<span class=\"_ _21a\"> </span>L<span class=\"_ _1\"></span>eve<span class=\"_ _1\"></span>l 2<span class=\"_ _21a\"> </span>Le<span class=\"_ _1\"></span>vel<span class=\"_ _1\"></span> 3As<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>ts m<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>red a<span class=\"_ _1\"></span>t fa<span class=\"_ _1\"></span>ir va<span class=\"_ _1\"></span>lueForeig<span class=\"_ _1\"></span>n exchang<span class=\"_ _1\"></span>e contra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts - h<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span>ging<span class=\"_ _162\"> </span> - <span class=\"_ _1b\"> </span> - <span class=\"_ _18e\"> </span> - <span class=\"_ _10c\"> </span> - <span class=\"_ _3d\"> </span> 1 014 <span class=\"_ _18e\"> </span> - <span class=\"_ _16\"> </span> 1 014 <span class=\"_ _18e\"> </span> - Forei<span class=\"_ _4\"></span>gn ex<span class=\"_ _4\"></span>change c<span class=\"_ _4\"></span>ontracts - non-hedging<span class=\"_ _28\"> </span> - <span class=\"_ _12a\"> </span> - <span class=\"_ _18e\"> </span> - <span class=\"_ _10c\"> </span> - <span class=\"_ _e1\"> </span> 10 491 <span class=\"_ _18e\"> </span> - <span class=\"_ _11e\"> </span> 1<span class=\"_ _1\"></span>0 491 <span class=\"_ _18e\"> </span> - Lia<span class=\"_ _1\"></span>bil<span class=\"_ _1\"></span>iti<span class=\"_ _1\"></span>es m<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>sur<span class=\"_ _1\"></span>ed at f<span class=\"_ _1\"></span>ai<span class=\"_ _1\"></span>r val<span class=\"_ _1\"></span>ueForeig<span class=\"_ _1\"></span>n exchang<span class=\"_ _1\"></span>e contra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts - h<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span>ging<span class=\"_ _17a\"> </span> 27 <span class=\"_ _1b\"> </span> - <span class=\"_ _3b\"> </span> 27 <span class=\"_ _10c\"> </span> - <span class=\"_ _2f\"> </span> 27 <span class=\"_ _18e\"> </span> - <span class=\"_ _10d\"> </span> 27 <span class=\"_ _18e\"> </span> - Forei<span class=\"_ _4\"></span>gn ex<span class=\"_ _4\"></span>change c<span class=\"_ _4\"></span>ontracts - non-hedging<span class=\"_ _dc\"> </span> 7 17<span class=\"_ _1\"></span>1 <span class=\"_ _1b\"> </span> - <span class=\"_ _12e\"> </span> 7 17<span class=\"_ _1\"></span>1 <span class=\"_ _10c\"> </span> - <span class=\"_ _dc\"> </span> 7 171 <span class=\"_ _18e\"> </span> - <span class=\"_ _d3\"> </span> 7 17<span class=\"_ _1\"></span>1 <span class=\"_ _10c\"> </span> - ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsHeldForTradingExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-105-9": {
   "value": "Not<span class=\"_ _4\"></span>e 19 F<span class=\"_ _4\"></span>inancial <span class=\"_ _4\"></span>risk <span class=\"_ _4\"></span>managem<span class=\"_ _1\"></span>ent <span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00The following tabl<span class=\"_ _1\"></span>e shows the carr<span class=\"_ _1\"></span>yin<span class=\"_ _1\"></span>g amou<span class=\"_ _1\"></span>nt and fa<span class=\"_ _1\"></span>ir value<span class=\"_ _1\"></span>s of finan<span class=\"_ _1\"></span>cial ass<span class=\"_ _1\"></span>ets an<span class=\"_ _1\"></span>d fina<span class=\"_ _1\"></span>ncial liabilities<span class=\"_ _1\"></span>, includin<span class=\"_ _1\"></span>g their levels in the fair valu<span class=\"_ _1\"></span>e hiera<span class=\"_ _1\"></span>rchy<span class=\"_ _5\"></span>. It d<span class=\"_ _1\"></span>oes n<span class=\"_ _1\"></span>ot include f<span class=\"_ _1\"></span>air valu<span class=\"_ _1\"></span>e information for fina<span class=\"_ _1\"></span>ncial as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s and fina<span class=\"_ _1\"></span>ncial liabilities n<span class=\"_ _1\"></span>ot measure<span class=\"_ _1\"></span>d at fair valu<span class=\"_ _1\"></span>e if the carr<span class=\"_ _1\"></span>yin<span class=\"_ _1\"></span>g amou<span class=\"_ _1\"></span>nt is a reason<span class=\"_ _1\"></span>able a<span class=\"_ _1\"></span>pproximation of fair value.Financia<span class=\"_ _1\"></span>l asset<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d liabilities are de<span class=\"_ _1\"></span>scribe<span class=\"_ _1\"></span>d in Accounting Principles<span class=\"_ _1\"></span>, un<span class=\"_ _1\"></span>der se<span class=\"_ _1\"></span>ction<span class=\"_ _1\"></span>s 2.<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>, 2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>9, 2.10, 2<span class=\"_ _1\"></span>.12, 2<span class=\"_ _1\"></span>.13 and 2.14<span class=\"_ _1\"></span>. Risks a<span class=\"_ _1\"></span>sso<span class=\"_ _1\"></span>ciated with the underlying e<span class=\"_ _1\"></span>stimates of the recogn<span class=\"_ _1\"></span>iz<span class=\"_ _4\"></span>ed val<span class=\"_ _1\"></span>ues a<span class=\"_ _1\"></span>nd fin<span class=\"_ _1\"></span>ancial risk m<span class=\"_ _1\"></span>anag<span class=\"_ _1\"></span>eme<span class=\"_ _1\"></span>nt is describ<span class=\"_ _1\"></span>ed in Accounting Principles, ref se<span class=\"_ _1\"></span>ction 3<span class=\"_ _1\"></span>.Fina<span class=\"_ _1\"></span>ncial de<span class=\"_ _1\"></span>rivative c<span class=\"_ _4\"></span>ontra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s Fina<span class=\"_ _1\"></span>ncial de<span class=\"_ _1\"></span>rivative Loans<span class=\"_ _1\"></span>, not d<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span>d for h<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span>gi<span class=\"_ _1\"></span>ng / contract<span class=\"_ _1\"></span>s designated cash and<span class=\"_ _4\"></span> Classification of financial assetsineffective<span class=\"_ _4\"></span> hedgesfor hedgingrecei<span class=\"_ _4\"></span>vables<span class=\"_ _27\"> </span><span class=\"ls53 ws55\">T<span class=\"_ _4\"></span>otal</span>202<span class=\"_ _1\"></span>2Non curr<span class=\"_ _4\"></span>ent financial<span class=\"_ _4\"></span> assets:Sha<span class=\"_ _1\"></span>res avail<span class=\"_ _1\"></span>abl<span class=\"_ _1\"></span>e for sa<span class=\"_ _1\"></span>le<span class=\"_ _208\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Othe<span class=\"_ _1\"></span>r receivable<span class=\"_ _1\"></span>s<span class=\"_ _23\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Financial<span class=\"_ _4\"></span> current<span class=\"_ _4\"></span> assets:T<span class=\"_ _4\"></span>rade receivabl<span class=\"_ _1\"></span>es<span class=\"_ _209\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _18\"> </span> 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 875 <span class=\"_ _18\"> </span> 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 875 Other current r<span class=\"_ _4\"></span>eceivables<span class=\"_ _1a5\"> </span> - <span class=\"_ _d7\"> </span> - <span class=\"_ _111\"> </span> 7 1<span class=\"_ _1\"></span>26 <span class=\"_ _1b\"> </span> 7 126 Ac<span class=\"_ _4\"></span>crued, non-in<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>oiced<span class=\"_ _4\"></span> production<span class=\"_ _20a\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _18a\"> </span> 113 6<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>6 <span class=\"_ _18a\"> </span> 113 6<span class=\"_ _1\"></span>16 1)Derivatives - <span class=\"_ _102\"> </span> - <span class=\"_ _107\"> </span> - Prepa<span class=\"_ _4\"></span>yment t<span class=\"_ _4\"></span>o suppl<span class=\"_ _4\"></span>iers<span class=\"_ _20b\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Cash and cash<span class=\"_ _4\"></span> equiva<span class=\"_ _4\"></span>lents<span class=\"_ _20c\"> </span> - <span class=\"_ _19f\"> </span>-<span class=\"_ _35\"> </span> 1<span class=\"_ _1\"></span>81 2<span class=\"_ _1\"></span>81 <span class=\"_ _58\"> </span> 1<span class=\"_ _1\"></span>81 2<span class=\"_ _1\"></span>81 T<span class=\"_ _5\"></span>otal financial<span class=\"_ _4\"></span> assets<span class=\"_ _20d\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _d6\"> </span> 4<span class=\"_ _1\"></span>08 8<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>8 <span class=\"_ _d6\"> </span> 40<span class=\"_ _1\"></span>8 89<span class=\"_ _1\"></span>8 202<span class=\"_ _1\"></span>1Non curr<span class=\"_ _4\"></span>ent financial<span class=\"_ _4\"></span> assets:Sha<span class=\"_ _1\"></span>res avail<span class=\"_ _1\"></span>abl<span class=\"_ _1\"></span>e for sa<span class=\"_ _1\"></span>le<span class=\"_ _208\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Othe<span class=\"_ _1\"></span>r receivable<span class=\"_ _1\"></span>s<span class=\"_ _23\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Financial<span class=\"_ _4\"></span> current<span class=\"_ _4\"></span> assets:T<span class=\"_ _4\"></span>rade receivabl<span class=\"_ _1\"></span>es<span class=\"_ _209\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _119\"> </span> 13<span class=\"_ _1\"></span>4 7<span class=\"_ _4\"></span>49 <span class=\"_ _119\"> </span> 13<span class=\"_ _1\"></span>4 7<span class=\"_ _4\"></span>49 Other current r<span class=\"_ _4\"></span>eceivables<span class=\"_ _1a5\"> </span> - <span class=\"_ _d7\"> </span> - <span class=\"_ _18a\"> </span> 13 9<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 <span class=\"_ _18a\"> </span> 13 9<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6 Acquired, non-invoic<span class=\"_ _4\"></span>ed produc<span class=\"_ _1\"></span>tion<span class=\"_ _20e\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _3a\"> </span> 2<span class=\"_ _1\"></span>0 15<span class=\"_ _1\"></span>3 <span class=\"_ _3a\"> </span> 20 1<span class=\"_ _1\"></span>53 1)Derivatives 10 49<span class=\"_ _1\"></span>1 <span class=\"_ _170\"> </span> 1 014 <span class=\"_ _145\"> </span> 11 5<span class=\"_ _1\"></span>05 Prepa<span class=\"_ _4\"></span>yment t<span class=\"_ _4\"></span>o suppl<span class=\"_ _4\"></span>iers<span class=\"_ _20b\"> </span> - <span class=\"_ _102\"> </span> - <span class=\"_ _98\"> </span> - <span class=\"_ _9b\"> </span> - Cash and cash<span class=\"_ _4\"></span> equival<span class=\"_ _4\"></span>ents<span class=\"_ _20c\"> </span> - <span class=\"_ _19f\"> </span>-<span class=\"_ _e3\"> </span> 17<span class=\"_ _4\"></span>4 501 <span class=\"_ _11\"> </span> 17<span class=\"_ _5\"></span>4 5<span class=\"_ _1\"></span>01 T<span class=\"_ _5\"></span>otal financial<span class=\"_ _4\"></span> assets<span class=\"_ _20f\"> </span> 10 49<span class=\"_ _1\"></span>1 <span class=\"_ _53\"> </span> 1 014 <span class=\"_ _49\"> </span> 343 3<span class=\"_ _1\"></span>09 <span class=\"_ _4c\"> </span> 35<span class=\"_ _1\"></span>4 814 1)  <span class=\"_ _45\"></span>Fair val<span class=\"_ _1\"></span>ue of f<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>cial l<span class=\"_ _1\"></span>iab<span class=\"_ _1\"></span>iliti<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>: Th<span class=\"_ _1\"></span>e Gro<span class=\"_ _1\"></span>up<span class=\"_ _1\"></span>\u2019s deriv<span class=\"_ _1\"></span>ative<span class=\"_ _1\"></span>s con<span class=\"_ _1\"></span>sis<span class=\"_ _1\"></span>t of for<span class=\"_ _1\"></span>wa<span class=\"_ _1\"></span>rd cu<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>y con<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. Fair va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e of for<span class=\"_ _1\"></span>wa<span class=\"_ _1\"></span>rd cu<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>y con<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s is de<span class=\"_ _1\"></span>term<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>ed by uti<span class=\"_ _1\"></span>lizin<span class=\"_ _1\"></span>g ma<span class=\"_ _1\"></span>rket<span class=\"_ _4\"></span>-to-<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>rket rate o<span class=\"_ _1\"></span>n the b<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce-<span class=\"_ _1\"></span>she<span class=\"_ _1\"></span>et d<span class=\"_ _1\"></span>ate as s<span class=\"_ _1\"></span>tate<span class=\"_ _1\"></span>d by the G<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>up\u2019s ba<span class=\"_ _1\"></span>nk<span class=\"_ _1\"></span>. Fair va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e rela<span class=\"_ _1\"></span>ting to n<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>-cur<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span>t de<span class=\"_ _1\"></span>bt is con<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>der<span class=\"_ _1\"></span>ed a<span class=\"_ _1\"></span>pp<span class=\"_ _1\"></span>roxima<span class=\"_ _1\"></span>tely e<span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>al to ca<span class=\"_ _1\"></span>rr<span class=\"_ _1\"></span>y<span class=\"_ _1\"></span>ing v<span class=\"_ _1\"></span>alu<span class=\"_ _1\"></span>e, a<span class=\"_ _1\"></span>s lo<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>s are g<span class=\"_ _1\"></span>iven at m<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ket term<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d wit<span class=\"_ _1\"></span>h a flo<span class=\"_ _1\"></span>atin<span class=\"_ _1\"></span>g rate<span class=\"_ _1\"></span>.Fina<span class=\"_ _1\"></span>ncial de<span class=\"_ _1\"></span>rivative Fina<span class=\"_ _1\"></span>ncial de<span class=\"_ _1\"></span>rivative contr<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s not d<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ign<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span>d for<span class=\"_ _1\"></span> contract<span class=\"_ _1\"></span>s designated Loans<span class=\"_ _4\"></span> and Classif<span class=\"_ _1\"></span>ication of financial liabilities:hedging / i<span class=\"_ _4\"></span>neffective<span class=\"_ _4\"></span> hedgesfor hedgingrecei<span class=\"_ _4\"></span>vables<span class=\"_ _e6\"> </span><span class=\"ls53 ws55\">T<span class=\"_ _5\"></span>otal</span>202<span class=\"_ _1\"></span>2Non<span class=\"_ _1\"></span>-curre<span class=\"_ _1\"></span>nt financial liab<span class=\"_ _1\"></span>ilitiesInt<span class=\"_ _4\"></span>erest<span class=\"_ _4\"></span>-beari<span class=\"_ _4\"></span>ng non-curr<span class=\"_ _4\"></span>ent debt<span class=\"_ _1c6\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _34\"> </span> <span class=\"_ _174\"> </span>-   Current finan<span class=\"_ _1\"></span>cial liabilitiesFirst y<span class=\"_ _4\"></span>ear instalment<span class=\"_ _4\"></span> of non<span class=\"_ _4\"></span>-current<span class=\"_ _4\"></span> debt<span class=\"_ _210\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _b\"> </span> - Interes<span class=\"_ _1\"></span>t<span class=\"_ _4\"></span>-bea<span class=\"_ _1\"></span>ring cur<span class=\"_ _1\"></span>rent liabil<span class=\"_ _1\"></span>ities<span class=\"_ _211\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _b\"> </span> - Prepa<span class=\"_ _4\"></span>yments from cust<span class=\"_ _4\"></span>omers<span class=\"_ _212\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _d2\"> </span> 42 418 <span class=\"_ _11d\"> </span> 42 4<span class=\"_ _4\"></span>18 1)Derivatives  7 17<span class=\"_ _1\"></span>1 <span class=\"_ _167\"> </span> 27 <span class=\"_ _be\"> </span> - <span class=\"_ _fe\"> </span> 7 1<span class=\"_ _1\"></span>98 Account<span class=\"_ _1\"></span>s payab<span class=\"_ _1\"></span>le an<span class=\"_ _1\"></span>d othe<span class=\"_ _1\"></span>r shor<span class=\"_ _1\"></span>t-<span class=\"_ _4\"></span>term lia<span class=\"_ _1\"></span>bilitie<span class=\"_ _1\"></span>s<span class=\"_ _213\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _d3\"> </span> 1<span class=\"_ _1\"></span>01 8<span class=\"_ _1\"></span>40 <span class=\"_ _214\"> </span> 101 8<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>0 T<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>tal fin<span class=\"_ _1\"></span>ancial liabilities<span class=\"_ _215\"> </span> 7 171 <span class=\"_ _167\"> </span> 27 <span class=\"_ _16\"> </span> 14<span class=\"_ _1\"></span>4 2<span class=\"_ _1\"></span>59 <span class=\"_ _d\"> </span> 15<span class=\"_ _1\"></span>1 457 202<span class=\"_ _1\"></span>1Non<span class=\"_ _1\"></span>-curre<span class=\"_ _1\"></span>nt financial liab<span class=\"_ _1\"></span>ilitiesInt<span class=\"_ _4\"></span>erest<span class=\"_ _4\"></span>-beari<span class=\"_ _4\"></span>ng non-curr<span class=\"_ _4\"></span>ent debt<span class=\"_ _1c6\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _34\"> </span> <span class=\"_ _174\"> </span>-   Current finan<span class=\"_ _1\"></span>cial liabilitiesFirst y<span class=\"_ _4\"></span>ear instalment<span class=\"_ _4\"></span> of non<span class=\"_ _4\"></span>-current<span class=\"_ _4\"></span> debt<span class=\"_ _210\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _b\"> </span> - Interes<span class=\"_ _1\"></span>t<span class=\"_ _4\"></span>-bea<span class=\"_ _1\"></span>ring cur<span class=\"_ _1\"></span>rent liabil<span class=\"_ _1\"></span>ities<span class=\"_ _211\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _96\"> </span> - <span class=\"_ _b\"> </span> - Prepa<span class=\"_ _4\"></span>yments from cust<span class=\"_ _4\"></span>omers<span class=\"_ _212\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _e6\"> </span> 29 45<span class=\"_ _1\"></span>6 <span class=\"_ _74\"> </span> 29 45<span class=\"_ _1\"></span>6 1)Derivatives  3 7<span class=\"_ _1\"></span>10 <span class=\"_ _216\"> </span> 261 <span class=\"_ _be\"> </span> - <span class=\"_ _122\"> </span> 3 97<span class=\"_ _1\"></span>1 Account<span class=\"_ _1\"></span>s payab<span class=\"_ _1\"></span>le an<span class=\"_ _1\"></span>d othe<span class=\"_ _1\"></span>r shor<span class=\"_ _1\"></span>t-<span class=\"_ _4\"></span>term lia<span class=\"_ _1\"></span>bilitie<span class=\"_ _1\"></span>s<span class=\"_ _213\"> </span> - <span class=\"_ _165\"> </span> - <span class=\"_ _4f\"> </span> 95 2<span class=\"_ _1\"></span>59 <span class=\"_ _100\"> </span> 95 2<span class=\"_ _1\"></span>59 T<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>tal fin<span class=\"_ _1\"></span>ancial liabilities<span class=\"_ _217\"> </span> 3 7<span class=\"_ _1\"></span>10 <span class=\"_ _53\"> </span> 261 <span class=\"_ _106\"> </span> 124 71<span class=\"_ _1\"></span>5 <span class=\"_ _218\"> </span> 128 6<span class=\"_ _1\"></span>87 1)  <span class=\"_ _45\"></span>Fair val<span class=\"_ _1\"></span>ue of f<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>cial l<span class=\"_ _1\"></span>iab<span class=\"_ _1\"></span>iliti<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>: Th<span class=\"_ _1\"></span>e Gro<span class=\"_ _1\"></span>up<span class=\"_ _1\"></span>\u2019s deriv<span class=\"_ _1\"></span>ative<span class=\"_ _1\"></span>s con<span class=\"_ _1\"></span>sis<span class=\"_ _1\"></span>t of for<span class=\"_ _1\"></span>wa<span class=\"_ _1\"></span>rd cu<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>y con<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>. Fair va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e of for<span class=\"_ _1\"></span>wa<span class=\"_ _1\"></span>rd cu<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>y con<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>s is de<span class=\"_ _1\"></span>term<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>ed by uti<span class=\"_ _1\"></span>lizin<span class=\"_ _1\"></span>g ma<span class=\"_ _1\"></span>rket<span class=\"_ _4\"></span>-to-<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>rket rate o<span class=\"_ _1\"></span>n the b<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ce-<span class=\"_ _1\"></span>she<span class=\"_ _1\"></span>et d<span class=\"_ _1\"></span>ate as s<span class=\"_ _1\"></span>tate<span class=\"_ _1\"></span>d by the G<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>up\u2019s ba<span class=\"_ _1\"></span>nk<span class=\"_ _1\"></span>. Fair va<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>e rela<span class=\"_ _1\"></span>ting to n<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>-cur<span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span>t de<span class=\"_ _1\"></span>bt is con<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>der<span class=\"_ _1\"></span>ed a<span class=\"_ _1\"></span>pp<span class=\"_ _1\"></span>roxima<span class=\"_ _1\"></span>tely e<span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>al to ca<span class=\"_ _1\"></span>rr<span class=\"_ _1\"></span>y<span class=\"_ _1\"></span>ing v<span class=\"_ _1\"></span>alu<span class=\"_ _1\"></span>e, a<span class=\"_ _1\"></span>s lo<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>s are g<span class=\"_ _1\"></span>iven at m<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ket term<span class=\"_ _1\"></span>s an<span class=\"_ _1\"></span>d wit<span class=\"_ _1\"></span>h a flo<span class=\"_ _1\"></span>atin<span class=\"_ _1\"></span>g rate<span class=\"_ _1\"></span>.The G<span class=\"_ _1\"></span>roup use<span class=\"_ _1\"></span>s the following hierarchy for determining a<span class=\"_ _1\"></span>nd disclosing th<span class=\"_ _1\"></span>e fair valu<span class=\"_ _1\"></span>e of finan<span class=\"_ _1\"></span>cial ins<span class=\"_ _1\"></span>trume<span class=\"_ _1\"></span>nts by valua<span class=\"_ _4\"></span>tion<span class=\"_ _4\"></span> techni<span class=\"_ _4\"></span>que:\u2022 <span class=\"_ _44\"> </span>Lev<span class=\"_ _4\"></span>el 1: Q<span class=\"_ _1\"></span>uoted (<span class=\"_ _5\"></span>u<span class=\"_ _1\"></span>nadju<span class=\"_ _1\"></span>sted) prices i<span class=\"_ _1\"></span>n ac<span class=\"_ _1\"></span>tive marke<span class=\"_ _4\"></span>t<span class=\"_ _1\"></span>s for identica<span class=\"_ _1\"></span>l ass<span class=\"_ _1\"></span>ets or liab<span class=\"_ _1\"></span>ilities\u2022 <span class=\"_ _44\"> </span>Lev<span class=\"_ _4\"></span>el 2: Oth<span class=\"_ _1\"></span>er techniq<span class=\"_ _1\"></span>ues for whic<span class=\"_ _1\"></span>h all input<span class=\"_ _1\"></span>s which have a significa<span class=\"_ _1\"></span>nt effe<span class=\"_ _1\"></span>ct o<span class=\"_ _1\"></span>n the recorded f<span class=\"_ _1\"></span>air value a<span class=\"_ _1\"></span>re obser<span class=\"_ _1\"></span>vab<span class=\"_ _1\"></span>le, eithe<span class=\"_ _1\"></span>r direc<span class=\"_ _1\"></span>tly or indirec<span class=\"_ _1\"></span>tly\u2022 <span class=\"_ _44\"> </span>Lev<span class=\"_ _4\"></span>el 3: T<span class=\"_ _5\"></span>e<span class=\"_ _1\"></span>chniq<span class=\"_ _1\"></span>ues which u<span class=\"_ _1\"></span>se inpu<span class=\"_ _1\"></span>ts which h<span class=\"_ _1\"></span>av<span class=\"_ _4\"></span>e a signific<span class=\"_ _1\"></span>ant ef<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>t on the re<span class=\"_ _1\"></span>corded fair va<span class=\"_ _1\"></span>lue that are not based on ob<span class=\"_ _4\"></span>servable mark<span class=\"_ _4\"></span>et da<span class=\"_ _4\"></span>ta.202<span class=\"_ _1\"></span>2<span class=\"_ _219\"> </span>202<span class=\"_ _1\"></span>1Ov<span class=\"_ _4\"></span>erall<span class=\"_ _e7\"> </span><span class=\"ls81 ws26\">L<span class=\"_ _1\"></span>evel<span class=\"_ _1\"></span> 1<span class=\"_ _21a\"> </span>Leve<span class=\"_ _1\"></span>l 2<span class=\"_ _21a\"> </span>L<span class=\"_ _1\"></span>evel<span class=\"_ _1\"></span> 3<span class=\"_ _122\"> </span></span>Ov<span class=\"_ _4\"></span>erall<span class=\"_ _e7\"> </span>Leve<span class=\"_ _1\"></span>l 1<span class=\"_ _21a\"> </span>L<span class=\"_ _1\"></span>eve<span class=\"_ _1\"></span>l 2<span class=\"_ _21a\"> </span>Le<span class=\"_ _1\"></span>vel<span class=\"_ _1\"></span> 3As<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>ts m<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>red a<span class=\"_ _1\"></span>t fa<span class=\"_ _1\"></span>ir va<span class=\"_ _1\"></span>lueForeig<span class=\"_ _1\"></span>n exchang<span class=\"_ _1\"></span>e contra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts - h<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span>ging<span class=\"_ _162\"> </span> - <span class=\"_ _1b\"> </span> - <span class=\"_ _18e\"> </span> - <span class=\"_ _10c\"> </span> - <span class=\"_ _3d\"> </span> 1 014 <span class=\"_ _18e\"> </span> - <span class=\"_ _16\"> </span> 1 014 <span class=\"_ _18e\"> </span> - Forei<span class=\"_ _4\"></span>gn ex<span class=\"_ _4\"></span>change c<span class=\"_ _4\"></span>ontracts - non-hedging<span class=\"_ _28\"> </span> - <span class=\"_ _12a\"> </span> - <span class=\"_ _18e\"> </span> - <span class=\"_ _10c\"> </span> - <span class=\"_ _e1\"> </span> 10 491 <span class=\"_ _18e\"> </span> - <span class=\"_ _11e\"> </span> 1<span class=\"_ _1\"></span>0 491 <span class=\"_ _18e\"> </span> - Lia<span class=\"_ _1\"></span>bil<span class=\"_ _1\"></span>iti<span class=\"_ _1\"></span>es m<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>sur<span class=\"_ _1\"></span>ed at f<span class=\"_ _1\"></span>ai<span class=\"_ _1\"></span>r val<span class=\"_ _1\"></span>ueForeig<span class=\"_ _1\"></span>n exchang<span class=\"_ _1\"></span>e contra<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ts - h<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span>ging<span class=\"_ _17a\"> </span> 27 <span class=\"_ _1b\"> </span> - <span class=\"_ _3b\"> </span> 27 <span class=\"_ _10c\"> </span> - <span class=\"_ _2f\"> </span> 27 <span class=\"_ _18e\"> </span> - <span class=\"_ _10d\"> </span> 27 <span class=\"_ _18e\"> </span> - Forei<span class=\"_ _4\"></span>gn ex<span class=\"_ _4\"></span>change c<span class=\"_ _4\"></span>ontracts - non-hedging<span class=\"_ _dc\"> </span> 7 17<span class=\"_ _1\"></span>1 <span class=\"_ _1b\"> </span> - <span class=\"_ _12e\"> </span> 7 17<span class=\"_ _1\"></span>1 <span class=\"_ _10c\"> </span> - <span class=\"_ _dc\"> </span> 7 171 <span class=\"_ _18e\"> </span> - <span class=\"_ _d3\"> </span> 7 17<span class=\"_ _1\"></span>1 <span class=\"_ _10c\"> </span> - ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialLiabilitiesHeldForTradingExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-107-2": {
   "value": "Not<span class=\"_ _4\"></span>e 20 <span class=\"_ _4\"></span>Business c<span class=\"_ _4\"></span>ombination <span class=\"_ _4\"></span><span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00Ac<span class=\"_ _4\"></span>quisit<span class=\"_ _4\"></span>ion and div<span class=\"_ _4\"></span>estments in 2022There have been n<span class=\"_ _1\"></span>o acquisitions or d<span class=\"_ _1\"></span>ivestment<span class=\"_ _1\"></span>s in 202<span class=\"_ _1\"></span>2. NEKKAR SK<span class=\"_ _1\"></span>YW<span class=\"_ _4\"></span>ALKER ONSHOR<span class=\"_ _4\"></span>E ASNek<span class=\"_ _1\"></span>kar Sk<span class=\"_ _1\"></span>yWalker Onshore A<span class=\"_ _1\"></span>S was incorp<span class=\"_ _1\"></span>orated by Nekkar A<span class=\"_ _1\"></span>SA in May 2022<span class=\"_ _1\"></span>. Th<span class=\"_ _1\"></span>e company will own and fur<span class=\"_ _1\"></span>the<span class=\"_ _1\"></span>r develop the technolo<span class=\"_ _1\"></span>gy related to Sky<span class=\"_ _1\"></span>walker<span class=\"_ _4\"></span>.Ac<span class=\"_ _4\"></span>quisit<span class=\"_ _4\"></span>ion and div<span class=\"_ _4\"></span>estments in 2021There have been n<span class=\"_ _1\"></span>o acquisitions or d<span class=\"_ _1\"></span>ivestment<span class=\"_ _1\"></span>s in 2021<span class=\"_ _1\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-108-2": {
   "value": "Not<span class=\"_ _4\"></span>e 21 <span class=\"_ _4\"></span> Non c<span class=\"_ _4\"></span>ontr<span class=\"_ _4\"></span>olling <span class=\"_ _4\"></span>int<span class=\"_ _4\"></span>erest <span class=\"_ _4\"></span>(NCI<span class=\"_ _4\"></span>) <span class=\"ls8 ws1\"> </span>Am<span class=\"_ _1\"></span>ou<span class=\"_ _1\"></span>nts i<span class=\"_ _1\"></span>n NO<span class=\"_ _1\"></span>K 1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>00The following tabl<span class=\"_ _1\"></span>e summa<span class=\"_ _1\"></span>rizes the information relating to Nekkar A<span class=\"_ _1\"></span>SA<span class=\"_ _4\"></span>\u2019<span class=\"_ _4\"></span>s subsidiarie<span class=\"_ _1\"></span>s that has material no<span class=\"_ _1\"></span>n controlling int<span class=\"_ _4\"></span>eres<span class=\"_ _1\"></span>t, before intra group e<span class=\"_ _1\"></span>liminations<span class=\"_ _1\"></span>. No<span class=\"_ _1\"></span>n-cur<span class=\"_ _1\"></span>rent ass<span class=\"_ _1\"></span>ets inclu<span class=\"_ _1\"></span>des g<span class=\"_ _1\"></span>oodwill an<span class=\"_ _1\"></span>d technolo<span class=\"_ _1\"></span>gy ass<span class=\"_ _1\"></span>ets arisin<span class=\"_ _1\"></span>g from the PPA, totalt amo<span class=\"_ _1\"></span>unt of MN<span class=\"_ _1\"></span>OK 1<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>.7<span class=\"_ _5\"></span>.202<span class=\"_ _1\"></span>1<span class=\"_ _13f\"> </span>2022Num<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r pre<span class=\"_ _1\"></span>sente<span class=\"_ _1\"></span>d on 1<span class=\"_ _1\"></span>00<span class=\"_ _1\"></span>% ba<span class=\"_ _1\"></span>sis<span class=\"_ _172\"> </span>Intellilif<span class=\"_ _1\"></span>t AS<span class=\"_ _88\"> </span>T<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>tal<span class=\"_ _d2\"> </span><span class=\"ls1d ws1c\">Intellilift AS<span class=\"_ _88\"> </span></span>T<span class=\"_ _5\"></span>otNon c<span class=\"_ _1\"></span>urre<span class=\"_ _1\"></span>nt as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s<span class=\"_ _215\"> </span> 33 17<span class=\"_ _1\"></span>2 <span class=\"_ _24\"> </span> 3<span class=\"_ _1\"></span>3 172 <span class=\"_ _dd\"> </span> 37 87<span class=\"_ _1\"></span>1 <span class=\"_ _22\"> </span> 3<span class=\"_ _1\"></span>7 8Curre<span class=\"_ _1\"></span>nt as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>, excludin<span class=\"_ _1\"></span>g ca<span class=\"_ _1\"></span>sh<span class=\"_ _21b\"> </span> 12 875 <span class=\"_ _24\"> </span> 12 875 <span class=\"_ _96\"> </span> 8 422 <span class=\"_ _8e\"> </span> 8 4Cash and cash<span class=\"_ _4\"></span> equiva<span class=\"_ _4\"></span>lents<span class=\"_ _20f\"> </span> 4 96<span class=\"_ _1\"></span>4 <span class=\"_ _80\"> </span> 4 96<span class=\"_ _1\"></span>4 <span class=\"_ _ce\"> </span> 6 593 <span class=\"_ _8e\"> </span> 6 59Non cu<span class=\"_ _1\"></span>rrent liabilitie<span class=\"_ _1\"></span>s<span class=\"_ _b0\"> </span> -<span class=\"_ _4\"></span>1 024 <span class=\"_ _dd\"> </span> -1 0<span class=\"_ _4\"></span>24 <span class=\"_ _88\"> </span> -951 <span class=\"_ _a6\"> </span> -9Current lia<span class=\"_ _1\"></span>bilities<span class=\"_ _fb\"> </span> -<span class=\"_ _4\"></span>1<span class=\"_ _1\"></span>0 649 <span class=\"_ _12a\"> </span> -10 649 <span class=\"_ _d5\"> </span> -<span class=\"_ _4\"></span>10 93<span class=\"_ _1\"></span>3 <span class=\"_ _37\"> </span> -10 93Net a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s<span class=\"_ _21c\"> </span> 39 33<span class=\"_ _1\"></span>8 <span class=\"_ _33\"> </span> 39 33<span class=\"_ _1\"></span>8 <span class=\"_ _dd\"> </span> 41 001 <span class=\"_ _22\"> </span> 41 0Re<span class=\"_ _4\"></span>venue<span class=\"_ _21d\"> </span> 41 788 <span class=\"_ _d1\"> </span> 41 78<span class=\"_ _1\"></span>8 <span class=\"_ _33\"> </span> 2<span class=\"_ _1\"></span>2 63<span class=\"_ _1\"></span>4 <span class=\"_ _31\"> </span> 2<span class=\"_ _1\"></span>2 63Profit af<span class=\"_ _2\"></span>ter tax<span class=\"_ _21e\"> </span> 2 85<span class=\"_ _1\"></span>1 <span class=\"_ _82\"> </span> 2 851 <span class=\"_ _82\"> </span> 1 6<span class=\"_ _1\"></span>63 <span class=\"_ _1f\"> </span> 1 66Other c<span class=\"_ _4\"></span>omprehensiv<span class=\"_ _4\"></span>e inc<span class=\"_ _4\"></span>ome (<span class=\"_ _4\"></span>OCI<span class=\"_ _4\"></span>)<span class=\"_ _21f\"> </span> <span class=\"_ _174\"> </span>-   <span class=\"_ _1d2\"> </span> <span class=\"_ _174\"> </span>-   <span class=\"_ _51\"> </span> <span class=\"_ _127\"> </span>-   <span class=\"_ _1d2\"> </span>T<span class=\"_ _5\"></span>otal compr<span class=\"_ _4\"></span>ehensiv<span class=\"_ _4\"></span>e inc<span class=\"_ _4\"></span>ome<span class=\"_ _220\"> </span> 2 85<span class=\"_ _1\"></span>1 <span class=\"_ _82\"> </span> 2 851 <span class=\"_ _82\"> </span> 1 6<span class=\"_ _1\"></span>63 <span class=\"_ _1f\"> </span> 1 66NCI perc<span class=\"_ _4\"></span>entage<span class=\"_ _12\"> </span>49%<span class=\"_ _98\"> </span>49%<span class=\"_ _8a\"> </span>49%<span class=\"_ _98\"> </span>49Net a<span class=\"_ _1\"></span>sset<span class=\"_ _1\"></span>s at<span class=\"_ _1\"></span>trib<span class=\"_ _1\"></span>uta<span class=\"_ _1\"></span>ble to N<span class=\"_ _1\"></span>CI<span class=\"_ _221\"> </span> 19 276 <span class=\"_ _28\"> </span> 1<span class=\"_ _1\"></span>9 276 <span class=\"_ _37\"> </span> 20 09<span class=\"_ _1\"></span>0 <span class=\"_ _de\"> </span> 20 0<span class=\"_ _1\"></span>9Profit af<span class=\"_ _2\"></span>ter tax a<span class=\"_ _1\"></span>lloc<span class=\"_ _1\"></span>ated to NC<span class=\"_ _1\"></span>I<span class=\"_ _17f\"> </span> 1 397 <span class=\"_ _121\"> </span> 1 397 <span class=\"_ _bc\"> </span> 8<span class=\"_ _1\"></span>15 <span class=\"_ _8a\"> </span> 8OCI a<span class=\"_ _1\"></span>lloc<span class=\"_ _1\"></span>ated to NC<span class=\"_ _1\"></span>I<span class=\"_ _32\"> </span> <span class=\"_ _127\"> </span>-   <span class=\"_ _1d2\"> </span> <span class=\"_ _174\"> </span>-   <span class=\"_ _51\"> </span> <span class=\"_ _174\"> </span>-   <span class=\"_ _1d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-109-2": {
   "value": "Not<span class=\"_ _4\"></span>e 22 C<span class=\"_ _4\"></span>ontingen<span class=\"_ _4\"></span>t liabi<span class=\"_ _4\"></span>liti<span class=\"_ _4\"></span>es / Mat<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>ial disput<span class=\"_ _4\"></span>esRegular claimsS<span class=\"_ _4\"></span>yncrol<span class=\"_ _4\"></span>if<span class=\"_ _1\"></span>t project claimRegula<span class=\"_ _1\"></span>r claims are ma<span class=\"_ _1\"></span>de agai<span class=\"_ _1\"></span>nst the G<span class=\"_ _1\"></span>roup as a S<span class=\"_ _4\"></span>yncrolif<span class=\"_ _1\"></span>t ha<span class=\"_ _1\"></span>s finalized and d<span class=\"_ _1\"></span>elivered a shiplif<span class=\"_ _1\"></span>t an<span class=\"_ _1\"></span>d result of its ordin<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>y ope<span class=\"_ _1\"></span>rations<span class=\"_ _1\"></span>. The<span class=\"_ _1\"></span>se claims are trans<span class=\"_ _1\"></span>fer system to a shipyard in South Am<span class=\"_ _1\"></span>erica in par<span class=\"_ _1\"></span>t of ordina<span class=\"_ _1\"></span>ry b<span class=\"_ _1\"></span>usine<span class=\"_ _1\"></span>ss an<span class=\"_ _1\"></span>d are gen<span class=\"_ _1\"></span>erally covered Jun<span class=\"_ _1\"></span>e 2022<span class=\"_ _1\"></span>. Th<span class=\"_ _1\"></span>e final 1<span class=\"_ _1\"></span>0 % mile<span class=\"_ _1\"></span>stone invoice (MNOK by<span class=\"_ _4\"></span> pro<span class=\"_ _4\"></span>visi<span class=\"_ _4\"></span>ons for<span class=\"_ _4\"></span> guarant<span class=\"_ _4\"></span>ee co<span class=\"_ _4\"></span>sts and cont<span class=\"_ _4\"></span>ingenci<span class=\"_ _4\"></span>es 13.<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>) has not be<span class=\"_ _1\"></span>en pa<span class=\"_ _1\"></span>id by the customer, as the in ongoin<span class=\"_ _1\"></span>g projec<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>. N<span class=\"_ _1\"></span>ekkar is of the o<span class=\"_ _1\"></span>pinion that custome<span class=\"_ _1\"></span>r claim a projec<span class=\"_ _1\"></span>t de<span class=\"_ _1\"></span>lay<span class=\"_ _4\"></span>. S<span class=\"_ _4\"></span>yncrolift h<span class=\"_ _1\"></span>as mad<span class=\"_ _1\"></span>e recognized provisions will co<span class=\"_ _4\"></span>ver regular claim<span class=\"_ _1\"></span>s arising no provision in relation to this claim as no contrac<span class=\"_ _1\"></span>tual as par<span class=\"_ _1\"></span>t of ordin<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>y busin<span class=\"_ _1\"></span>ess<span class=\"_ _1\"></span>.right to hold back th<span class=\"_ _1\"></span>e payment ha<span class=\"_ _1\"></span>s been fo<span class=\"_ _1\"></span>und<span class=\"_ _1\"></span>, and the payment is s<span class=\"_ _1\"></span>till expec<span class=\"_ _1\"></span>ted to be received. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-109-3": {
   "value": "Not<span class=\"_ _4\"></span>e 22 C<span class=\"_ _4\"></span>ontingen<span class=\"_ _4\"></span>t liabi<span class=\"_ _4\"></span>liti<span class=\"_ _4\"></span>es / Mat<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>ial disput<span class=\"_ _4\"></span>esRegular claimsS<span class=\"_ _4\"></span>yncrol<span class=\"_ _4\"></span>if<span class=\"_ _1\"></span>t project claimRegula<span class=\"_ _1\"></span>r claims are ma<span class=\"_ _1\"></span>de agai<span class=\"_ _1\"></span>nst the G<span class=\"_ _1\"></span>roup as a S<span class=\"_ _4\"></span>yncrolif<span class=\"_ _1\"></span>t ha<span class=\"_ _1\"></span>s finalized and d<span class=\"_ _1\"></span>elivered a shiplif<span class=\"_ _1\"></span>t an<span class=\"_ _1\"></span>d result of its ordin<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>y ope<span class=\"_ _1\"></span>rations<span class=\"_ _1\"></span>. The<span class=\"_ _1\"></span>se claims are trans<span class=\"_ _1\"></span>fer system to a shipyard in South Am<span class=\"_ _1\"></span>erica in par<span class=\"_ _1\"></span>t of ordina<span class=\"_ _1\"></span>ry b<span class=\"_ _1\"></span>usine<span class=\"_ _1\"></span>ss an<span class=\"_ _1\"></span>d are gen<span class=\"_ _1\"></span>erally covered Jun<span class=\"_ _1\"></span>e 2022<span class=\"_ _1\"></span>. Th<span class=\"_ _1\"></span>e final 1<span class=\"_ _1\"></span>0 % mile<span class=\"_ _1\"></span>stone invoice (MNOK by<span class=\"_ _4\"></span> pro<span class=\"_ _4\"></span>visi<span class=\"_ _4\"></span>ons for<span class=\"_ _4\"></span> guarant<span class=\"_ _4\"></span>ee co<span class=\"_ _4\"></span>sts and cont<span class=\"_ _4\"></span>ingenci<span class=\"_ _4\"></span>es 13.<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>) has not be<span class=\"_ _1\"></span>en pa<span class=\"_ _1\"></span>id by the customer, as the in ongoin<span class=\"_ _1\"></span>g projec<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>. N<span class=\"_ _1\"></span>ekkar is of the o<span class=\"_ _1\"></span>pinion that custome<span class=\"_ _1\"></span>r claim a projec<span class=\"_ _1\"></span>t de<span class=\"_ _1\"></span>lay<span class=\"_ _4\"></span>. S<span class=\"_ _4\"></span>yncrolift h<span class=\"_ _1\"></span>as mad<span class=\"_ _1\"></span>e recognized provisions will co<span class=\"_ _4\"></span>ver regular claim<span class=\"_ _1\"></span>s arising no provision in relation to this claim as no contrac<span class=\"_ _1\"></span>tual as par<span class=\"_ _1\"></span>t of ordin<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>y busin<span class=\"_ _1\"></span>ess<span class=\"_ _1\"></span>.right to hold back th<span class=\"_ _1\"></span>e payment ha<span class=\"_ _1\"></span>s been fo<span class=\"_ _1\"></span>und<span class=\"_ _1\"></span>, and the payment is s<span class=\"_ _1\"></span>till expec<span class=\"_ _1\"></span>ted to be received. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-109-4": {
   "value": "Not<span class=\"_ _4\"></span>e 22 C<span class=\"_ _4\"></span>ontingen<span class=\"_ _4\"></span>t liabi<span class=\"_ _4\"></span>liti<span class=\"_ _4\"></span>es / Mat<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>ial disput<span class=\"_ _4\"></span>esRegular claimsS<span class=\"_ _4\"></span>yncrol<span class=\"_ _4\"></span>if<span class=\"_ _1\"></span>t project claimRegula<span class=\"_ _1\"></span>r claims are ma<span class=\"_ _1\"></span>de agai<span class=\"_ _1\"></span>nst the G<span class=\"_ _1\"></span>roup as a S<span class=\"_ _4\"></span>yncrolif<span class=\"_ _1\"></span>t ha<span class=\"_ _1\"></span>s finalized and d<span class=\"_ _1\"></span>elivered a shiplif<span class=\"_ _1\"></span>t an<span class=\"_ _1\"></span>d result of its ordin<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>y ope<span class=\"_ _1\"></span>rations<span class=\"_ _1\"></span>. The<span class=\"_ _1\"></span>se claims are trans<span class=\"_ _1\"></span>fer system to a shipyard in South Am<span class=\"_ _1\"></span>erica in par<span class=\"_ _1\"></span>t of ordina<span class=\"_ _1\"></span>ry b<span class=\"_ _1\"></span>usine<span class=\"_ _1\"></span>ss an<span class=\"_ _1\"></span>d are gen<span class=\"_ _1\"></span>erally covered Jun<span class=\"_ _1\"></span>e 2022<span class=\"_ _1\"></span>. Th<span class=\"_ _1\"></span>e final 1<span class=\"_ _1\"></span>0 % mile<span class=\"_ _1\"></span>stone invoice (MNOK by<span class=\"_ _4\"></span> pro<span class=\"_ _4\"></span>visi<span class=\"_ _4\"></span>ons for<span class=\"_ _4\"></span> guarant<span class=\"_ _4\"></span>ee co<span class=\"_ _4\"></span>sts and cont<span class=\"_ _4\"></span>ingenci<span class=\"_ _4\"></span>es 13.<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>) has not be<span class=\"_ _1\"></span>en pa<span class=\"_ _1\"></span>id by the customer, as the in ongoin<span class=\"_ _1\"></span>g projec<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>. N<span class=\"_ _1\"></span>ekkar is of the o<span class=\"_ _1\"></span>pinion that custome<span class=\"_ _1\"></span>r claim a projec<span class=\"_ _1\"></span>t de<span class=\"_ _1\"></span>lay<span class=\"_ _4\"></span>. S<span class=\"_ _4\"></span>yncrolift h<span class=\"_ _1\"></span>as mad<span class=\"_ _1\"></span>e recognized provisions will co<span class=\"_ _4\"></span>ver regular claim<span class=\"_ _1\"></span>s arising no provision in relation to this claim as no contrac<span class=\"_ _1\"></span>tual as par<span class=\"_ _1\"></span>t of ordin<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>y busin<span class=\"_ _1\"></span>ess<span class=\"_ _1\"></span>.right to hold back th<span class=\"_ _1\"></span>e payment ha<span class=\"_ _1\"></span>s been fo<span class=\"_ _1\"></span>und<span class=\"_ _1\"></span>, and the payment is s<span class=\"_ _1\"></span>till expec<span class=\"_ _1\"></span>ted to be received. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-109-5": {
   "value": "Not<span class=\"_ _4\"></span>e 22 C<span class=\"_ _4\"></span>ontingen<span class=\"_ _4\"></span>t liabi<span class=\"_ _4\"></span>liti<span class=\"_ _4\"></span>es / Mat<span class=\"_ _4\"></span>er<span class=\"_ _4\"></span>ial disput<span class=\"_ _4\"></span>esRegular claimsS<span class=\"_ _4\"></span>yncrol<span class=\"_ _4\"></span>if<span class=\"_ _1\"></span>t project claimRegula<span class=\"_ _1\"></span>r claims are ma<span class=\"_ _1\"></span>de agai<span class=\"_ _1\"></span>nst the G<span class=\"_ _1\"></span>roup as a S<span class=\"_ _4\"></span>yncrolif<span class=\"_ _1\"></span>t ha<span class=\"_ _1\"></span>s finalized and d<span class=\"_ _1\"></span>elivered a shiplif<span class=\"_ _1\"></span>t an<span class=\"_ _1\"></span>d result of its ordin<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>y ope<span class=\"_ _1\"></span>rations<span class=\"_ _1\"></span>. The<span class=\"_ _1\"></span>se claims are trans<span class=\"_ _1\"></span>fer system to a shipyard in South Am<span class=\"_ _1\"></span>erica in par<span class=\"_ _1\"></span>t of ordina<span class=\"_ _1\"></span>ry b<span class=\"_ _1\"></span>usine<span class=\"_ _1\"></span>ss an<span class=\"_ _1\"></span>d are gen<span class=\"_ _1\"></span>erally covered Jun<span class=\"_ _1\"></span>e 2022<span class=\"_ _1\"></span>. Th<span class=\"_ _1\"></span>e final 1<span class=\"_ _1\"></span>0 % mile<span class=\"_ _1\"></span>stone invoice (MNOK by<span class=\"_ _4\"></span> pro<span class=\"_ _4\"></span>visi<span class=\"_ _4\"></span>ons for<span class=\"_ _4\"></span> guarant<span class=\"_ _4\"></span>ee co<span class=\"_ _4\"></span>sts and cont<span class=\"_ _4\"></span>ingenci<span class=\"_ _4\"></span>es 13.<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>) has not be<span class=\"_ _1\"></span>en pa<span class=\"_ _1\"></span>id by the customer, as the in ongoin<span class=\"_ _1\"></span>g projec<span class=\"_ _1\"></span>ts<span class=\"_ _1\"></span>. N<span class=\"_ _1\"></span>ekkar is of the o<span class=\"_ _1\"></span>pinion that custome<span class=\"_ _1\"></span>r claim a projec<span class=\"_ _1\"></span>t de<span class=\"_ _1\"></span>lay<span class=\"_ _4\"></span>. S<span class=\"_ _4\"></span>yncrolift h<span class=\"_ _1\"></span>as mad<span class=\"_ _1\"></span>e recognized provisions will co<span class=\"_ _4\"></span>ver regular claim<span class=\"_ _1\"></span>s arising no provision in relation to this claim as no contrac<span class=\"_ _1\"></span>tual as par<span class=\"_ _1\"></span>t of ordin<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>y busin<span class=\"_ _1\"></span>ess<span class=\"_ _1\"></span>.right to hold back th<span class=\"_ _1\"></span>e payment ha<span class=\"_ _1\"></span>s been fo<span class=\"_ _1\"></span>und<span class=\"_ _1\"></span>, and the payment is s<span class=\"_ _1\"></span>till expec<span class=\"_ _1\"></span>ted to be received. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfClaimsAndBenefitsPaidExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-110-2": {
   "value": "Not<span class=\"_ _4\"></span>e 23 Subsequent <span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>ents E<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>ents regarding Nekkar are as follo<span class=\"_ _4\"></span>w<span class=\"_ _4\"></span>s:On 23 March<span class=\"_ _4\"></span> 2023, Nekkar announc<span class=\"_ _4\"></span>ed a Inteliwell, the joint venture between Ne<span class=\"_ _1\"></span>kkar<span class=\"_ _1\"></span>\u2019s streng<span class=\"_ _4\"></span>thening<span class=\"_ _4\"></span> of i<span class=\"_ _4\"></span>ts presence<span class=\"_ _4\"></span> wit<span class=\"_ _4\"></span>hin rene<span class=\"_ _4\"></span>wables<span class=\"_ _4\"></span> and subs<span class=\"_ _4\"></span>idiary<span class=\"_ _4\"></span>, In<span class=\"_ _4\"></span>tel<span class=\"_ _4\"></span>lili<span class=\"_ _4\"></span>f<span class=\"_ _1\"></span>t AS and T<span class=\"_ _5\"></span>ransocean<span class=\"_ _4\"></span> and Viasat<span class=\"_ _4\"></span> aquacult<span class=\"_ _4\"></span>ure t<span class=\"_ _4\"></span>hrough<span class=\"_ _4\"></span> onboarding<span class=\"_ _4\"></span> a 9 person st<span class=\"_ _4\"></span>rong secure<span class=\"_ _1\"></span>d its f<span class=\"_ _1\"></span>irst rig s<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>vices contrac<span class=\"_ _1\"></span>t on 16 Fe<span class=\"_ _1\"></span>brua<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y engin<span class=\"_ _1\"></span>eering tea<span class=\"_ _1\"></span>m from T<span class=\"_ _4\"></span>echano. This wa<span class=\"_ _1\"></span>s done 2023<span class=\"_ _1\"></span>. An un<span class=\"_ _1\"></span>disclose<span class=\"_ _1\"></span>d major rig o<span class=\"_ _1\"></span>perator<span class=\"_ _4\"></span>, has through pa<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ticipation in a share issu<span class=\"_ _1\"></span>e secu<span class=\"_ _1\"></span>ring Ne<span class=\"_ _1\"></span>kkar contracted the J<span class=\"_ _1\"></span>V to equip an<span class=\"_ _1\"></span>d utiliz<span class=\"_ _4\"></span>e its p<span class=\"_ _1\"></span>roprier<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>y a 90,1 % ownership i<span class=\"_ _1\"></span>n Nek<span class=\"_ _1\"></span>kar Of<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>shore T<span class=\"_ _4\"></span>echnolo<span class=\"_ _1\"></span>gies InteliW<span class=\"_ _4\"></span>ell sof<span class=\"_ _1\"></span>twa<span class=\"_ _1\"></span>re on a drilling rig. Th<span class=\"_ _1\"></span>e rig will be AS<span class=\"_ _1\"></span>. Th<span class=\"_ _1\"></span>e add-<span class=\"_ _1\"></span>on bu<span class=\"_ _1\"></span>sines<span class=\"_ _1\"></span>s will combine N<span class=\"_ _1\"></span>ekkar<span class=\"_ _1\"></span>\u2019s equip<span class=\"_ _1\"></span>ped with the InteliAutomate-solution<span class=\"_ _1\"></span>, which unique in-<span class=\"_ _1\"></span>house a<span class=\"_ _1\"></span>utomation, elec<span class=\"_ _1\"></span>trification<span class=\"_ _1\"></span>, and automates and o<span class=\"_ _1\"></span>ptimiz<span class=\"_ _4\"></span>es s<span class=\"_ _1\"></span>tan<span class=\"_ _1\"></span>d building a<span class=\"_ _1\"></span>nd trippin<span class=\"_ _1\"></span>g software c<span class=\"_ _4\"></span>ompet<span class=\"_ _4\"></span>ence,<span class=\"_ _4\"></span> wit<span class=\"_ _4\"></span>h personnel fro<span class=\"_ _4\"></span>m T<span class=\"_ _5\"></span>echano sequences, in<span class=\"_ _4\"></span> order t<span class=\"_ _4\"></span>o reduc<span class=\"_ _4\"></span>e dri<span class=\"_ _4\"></span>lling<span class=\"_ _4\"></span> time and<span class=\"_ _4\"></span> who are spe<span class=\"_ _1\"></span>cialist<span class=\"_ _1\"></span>s in loa<span class=\"_ _1\"></span>d han<span class=\"_ _1\"></span>dling and lif<span class=\"_ _1\"></span>ting costs<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>. Entering the firs<span class=\"_ _1\"></span>t rig is a majo<span class=\"_ _1\"></span>r miles<span class=\"_ _1\"></span>tone an<span class=\"_ _1\"></span>d equipment<span class=\"_ _4\"></span> for t<span class=\"_ _4\"></span>he rene<span class=\"_ _4\"></span>wable, aqu<span class=\"_ _4\"></span>acultur<span class=\"_ _4\"></span>e, o<span class=\"_ _4\"></span>f<span class=\"_ _1\"></span>fshore validation of Inteliwell and is expec<span class=\"_ _1\"></span>ted to open new and ma<span class=\"_ _1\"></span>rine indu<span class=\"_ _1\"></span>stries<span class=\"_ _1\"></span>. <span class=\"ls8 ws1\"> </span>door<span class=\"_ _1\"></span>s in the glob<span class=\"_ _1\"></span>al rig mar<span class=\"_ _1\"></span>ket.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "f41220": {
   "value": "NEKKAR ASA",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-112-1": {
   "value": "And\u00f8yfaret 154623 Kristiansand, Norway",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "en",
    "entity": "scheme:5967007LIEEXZXIFE872",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  }
 }
}